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Backup Documents 04/23/2024 Item #16I 161 BOARD OF COUNTY COMMISSIONERS MISCELLANEOUS CORRESPONDENCE April 23, 2024 1. MISCELLANEOUS ITEMS TO FILE FOR RECORD WITH ACTION AS DIRECTED: A. DISTRICTS: 1) Heritage Bay Community Development District: 12/07/2023 Agency Memo, Signed Minutes & Agency Mailing 2) Naples Heritage Community Development District: 03/05/2024 Agency Memo, Signed Minutes & Agency Mailing 3) Greater Naples Fire Rescue District: 04/05/2024 Intergovernmental Cooperative Agreement 4) Immokalee Fire Control District: 09/30/2023 FY 22/23 Annual Audit Report 5) Quarry Community Development District: 03/11/2024 Agency Memo, Signed Minutes & Agency Mailing B. OTHER: 1) Housing Finance Authority: 03/27/2024 Oath of Office—Richard Annis Agenda Page#2 161 Ai Heritage Bay Community Development District Board of Supervisors ❑ Edwin Hubbard,Chairman ❑ F.Jack Arcurie,Vice Chairman o Justin Faircloth,District Manager • Vacant ❑Gregory Urbancic,District Counsel ❑ Rick Phelps,Assistant Secretary o Albert Lopez,District Engineer ❑ Allen Soucie,Assistant Secretary Regular Meeting Agenda December 7,2023 —9:00 a.m. Call-in Number: 1-646-838-1601 Meeting ID: 95 1 092 1 95# 1. Roll Call 2. Approval of Agenda 3. Public Comments on Agenda Items 4. Engineer's Report A. Water Testing Update—September 2023 i. Discussion of Open Items and Potential Concerns with pH Levels — Mr. Soucie 5. SOLitude A. Monthly Inspections and Service Reports B. Discussion of Any Items Identified in the November Field Manager's Quarterly Report 6. Attorney's Report 7. Old Business A. Project Planning 2024 i. Veranda IV: Request for Gutter Installations & Drainage Requirements — Association Acceptance ii. Copeland Southern Communications Regarding Approved Contracts & Potential Timing of Work a. Request Copeland to Quote on Lake 4/SE Corner Rip Rap Removal iii. Joint CDD and Club Projects for Summer 2024 B. Performance Review&Update—Inframark 8. New Business A. CDD Property Parcels Discussion 9. Manager's Report A. Approval of the Minutes of the November 2, 2023 Audit Committee and Regular Meeting B. Acceptance of the Financials—October 2023 i. Resolution of Concerns Raised—Year End September 2023 Financials C. Field Manager & Supervisors' Quarterly Report Update — Tour Conducted November 7 D. Review and Discussion of Actions Items on DM's November 2 "Open Items" Report 10. Supervisors' Reports, Requests, and Comments 11. Chairman's 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 161 Al December 7, 2023 Agenda Agenda Page#3 Page 2 Heritage Bay CDD 12. Audience Comments 13. Adjournment The next meeting is March 21,2024 at 9:00 a.m. PLEASE NOTE: To be held in small dining room with no phone hook-up District Office: 210 N.University Drive,Suite 702 Meeting Location: Coral Springs,FL 33071 Heritage Bay Clubhouse. 954-603-0033 10154 Heritage Bay Blvd. Naples,Florida 161 Al Napleii EllatIB ? wEi 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 CORAL SPRINGS, FL 33071-7320 HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT The Board of Supervisors of the Heritage Bay Community Dcvcl Affidavit of Publication opment District will hold their regular meetings for Fiscal YC<rr 2023/2024 in the Heritage Bay Clubhouse, 10154 Heritage Rare STATE OF WISCONSIN Boulevard,Naples Florida,at 9:00 a.m.as follows: COUNTY OF BROWN October 5,2023 November 2,2023(Regular Meeting and Before the undersigned authority personally appeared,who Audit Committee) December 7,2023 on oath says that he or she is the Legal Coordinator of the January 4,2024 Naples Daily News,published in Collier County, Florida; February 1,2024 March 7,2024 that the attached copy of advertisement, being a Public April 4,2024 Notices,was published on the publicly accessible website May 2,2024 June 6,2024-Tentative Budget Adoption of Collier and Lee Counties, Florida, or in a newspaper by July 11,2024(Second Thursday) print in the issues of,on: August 1,2024 September 5,2024—Budget Public Hearing The meetings are open to the p.::,lic and will be conducted in accordance with the provision of rlarida law for community de- Issue(s)dated:09/21/2023 velopment districts. There may be occasions when on,. ,,r more Supervisors will par- ticipate by telephone, Any meeting may be continued In prog- Affiant further says that the website or newspaper complies ress to a time, date, and location stated on the record without with all legal requirements for publication in chapter 50, additional publication of notice. A copy of the agenda for these meetings may be obtained from Florida Statutes. the District Manager's Office, 210 N.University Drive, Suite 702, Coral Springs, FL 33071, (954) 603 0033, or by visiting the Dis trict's website at http5//www.heritagebaycdd.com. Additional- ly, interested parties may refer to the District's website for the latest District information. Pursuant to provisions of the Americans with Disabilities Act, Subscribed and sworn to before me, by the legal clerk,who any person requiring special accommodations at these meetings is personally Known to me, on September 21, 2023: because of a disability or physical impairment should contact the District Manager's Office at least forty-eight.(48)hours prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7.1-1, or 1.800.955- 8771 (TTY) / 1-800-95S-8770 (Voice), for aid in contacting the District Manager's Office. Each person who decides to appeal any action taken at these meetings is advised that person will need a record of the pro- Notary, State of WI, County of Brown ceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including /161 „ J� the testimony and evidence upon which such appeal is to be /VJ) based. Justin Faircloth District Manager My commission expires Sept 21,2023 #5827104 rVICKY FELTY Notary PublicI State of Wisconsin Publication Cost: $371.00 Ad No:0005827104 Customer No: 1305454 PO#: Meeting Schedule #of Affidavits 1 This is not an invoice 161 Al N ad m C) CO CO 01 N 01 R m 01 lO LID M Vl CO 00 U1 CO CO t--1 V m a m M 0 m U1 l0 N l0 ul d 0o N O 00 O O O N N O CO L 03 N N O N 0o 01 c0 c0 c0 co, N 0o 00 N 01 c0 N co 6 6 a 6 6 La 6 6 6 6 6 6 6 6 Lo 6 6 L6 LG Lo 6 6 L6 LD 6 6 6 L6 La 6 c O) O) Q m Q Q V m 'i O U, .--I IN 01 01 C 01 UI N N N 00 N 01 lO 01 00 CO N UI m N V VI 01 N ey 01 CO O 01 M N CO N Is; c-I 00 V1 01 N ~ O N W 0 00 00 W 01 N 0 01 0 O 00 N M 00 00 00 00 O O 00 00 4.0 00 00 00 00 00 00 03 O 00 00 00 00 00 01 00 00 01 V1 01 00 00 00 00 01 00 00 UI N E N o v, M l0 N CO l0 V1 '-I N u1 0) V V N N N N V N N LID R M N re, 00 m m c} 00 N- V1 M M N CO CO CO CO 0 0 00 00 00 N 00 00 W 6 0 W 6 W f'1 6 cO m cO .ti 00• Ol 0O co e-1 M N CI 00 N 00 00 600 N N 00 a O) N N LD LID 7 M m .-1 m V e-1 N t0 O V N lD t0 V U1 t0 Li l m l0 LA Cr In V '-1 '-I 01 N N Al Lii N IN N N N N N N CO N N CO O 00 O 00 00 00 W 00 cO W W W 00 00 c0 N 00 00 N Q N N G. 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A a 2 CO O O O U1 U1 V1 O L0 L0 O UI UI V1 O UI UI U1 UI UI M u1 V1 O ul U1 LA UI O 01 U1 N c0 0) LA Ul Lei Li Ill 4n Lei Ill Lei Ill Lei Ln L ri LA .-1 m .d c ui U. .O OJ i a two L. C U7 3 CO V N U1 LA U1 O U1 O LA LA U1 UI U1 U1 LA UI UI Ul UI Ln O LA O U1 O L O UI VI LA IA UI 0 N 2 Ln e~ Lei ul Lei Ln LA Lei LIl Lei vi akci V Lei LA O V •-� O ti v u 2a o O u v 3 o_ .--1 N M !f LA O N co 01 0 .--I N M V V1 O IN CO 01 0 .-I N m tctN Ul O N co 01 i.- .--1 e-I r•1 e-1 .--1 L--1 .--1 ."I .--IN N N N N N N N N N 0) a) E a a) ro Y LA < J Agenda Page#10 6 I " ' 1 Slaughter, Mona From: Slaughter, Mona Sent: Monday, November 27, 2023 8:06 AM To: Slaughter, Mona Subject: FW: HBCDD Quarterly Waterway Inspection November 2023 Subject: Fwd: HBCDD Quarterly Waterway Inspection November 2023 WARNING:This email originated outside of Inframark.Take caution when clicking on links and opening attachments. Hi Mona, This month was a little different for the inspection.The summary in the email below will replace the usual report for November. Please include this in the upcoming agenda packet. Thank you, Bailey Hill Account Manager P: 888.480.5253 C: 757.918.0178 solitudelakemanagement.com Link to our customer portal http://ow.ly/uytB50NY2g3 Forwarded message From: Bailey Hill<bailey.hill@solitudelake.com> Date: Mon, 13 Nov 2023 at 11:55 Subject: HBCDD Quarterly Waterway Inspection November 2023 To:Justin<justin.faircloth@inframark.com>,Whitlock,Jacob<Jacob.Whitlock@inframark.com> Hello, Please review my summary from our inspection. If I missed anything, let me know. Overall,the lake system is in good condition. Bank weeds were minimal across all lakes,with the exception of lake 22.Treatment for torpedograss,alligatorweed,and sedge along the bank is scheduled for 11/20. 1 161 Al Agenda Page#11 Trimming along Heritage Bay Blvd.and underneath the bridge was successful.The flow way to the canal is clear. Next month's trimming will focus on 30A. Submersed vegetation was noted at several sites.The majority of the plant species observed were native(Illinois pondweed, bladderwort,and chara). New traces of hydrilla were observed in lake 5.Growth will be monitored and treated as needed. We briefly went over the possibility of adding grass carp. Lake 19 seemed to be a good starting point. It was brought up that in the past this lake was a candidate,however,the cost of installing barriers was too high. Lake 20 was brought up as well. Unfortunately, with the new plantings,we determined that this lake was not a good candidate since grass carp have a tendency to eat juvenile plants. It was suggested that we wait until the new plants are well established to even consider adding carp. Turbidity was a topic of concern,especially in lake 4.Chara was treated recently and is likely contributing to the lack of clarity.The organic matter is still breaking down in the water column,which will settle over time.There was some uncertainty on why other lakes could be turbid. Here are some additional factors that could increase turbidity in your lakes: -runoff -wind storms or rain events that disrupt bottom sediments -bottom-feeding animals that move sediments around -presence of microscopic algae such as phytoplankton It was mentioned that the gulf spikerush did not appear healthy in lake 5 as the bottom portion of the plant appeared white. It was stated that this has been observed in several lakes around the community. I had suggested that this could potentially be a result of treatment, however,after further discussing this with my colleagues, it appears that it is a natural phenomenon.The white is decaying algae that was likely floating on the water's surface at some point.When the water recedes,the algae gets caught on the stems. I went back and pulled some out to get a closer look at it. In the picture you can see the algae scraped off, revealing a nice green stem. 2 161 Al Asenda Paie#12 • ° , 1 Nio1/4,44 's, 1111114 11111114' - 1 4 , .. 111) \ ,.. ... 11140,' i_. _.. , . . . aa \;,, \ f , i . . , . 4.. I11 . -.. ‘. * . -i. C'et II 11111111411111411- . 1. , 4 . .1111111141111111 ' f ,f \ a w aaf illa .. .. , . I ht. icihr. ai I V, . .... , 111 i .. .. . lik ..II II. '1117 . .... i - fa ala %ft . 11, . ,.... . . ..., . , 4, ... . ... . _.., .. .. .... N k --q . .5. . ,,.. . I _ f 3 II , 3 161 Al Agenda Page#13 . . . -.,. . . . ,,... .._ , . . ..n f ,N '.....,.. . .t. . . ,....•. . . . . . . . .,. .._ • . . . . . . .. .. . .. .. . .... •P . . . . . .,, . .. , . : ...... . .... , ,. ... ., . .. ., . . veigi*r , .., I. . , . . . . .. . . , . . . • ' .„ . . . . . . , . . , . . . . . .. .. ..,, , .. • ... , . . . . . r . r...• . . . . .. ; ..,-,, .:•••_ -,'. . .„. • ' , .•,:':' „ . . ... . ._ . . I 4 , . . , . , . .. . , . ... a • -4.''...% . - ;4 • ''. 'I% •. ,.., ., . , , . 4 5 161 Al Agenda Page#14 Thanks, Bailey Hill Account Manager P: 888.480.5253 C: 757.918.0178 solitudelakemanagement.com Link to our customer portal http://ow.ly/uvtB50NY2g3. Please consider the environment before printing this e-mail. Information in this message is confidential and is intended solely for the persons to whom it is addressed. If you are not the intended recipient please notify the sender and immediately delete this message from your computer. This system may be monitored or recorded to secure the effective operation of the system and for other lawful purposes. Please check out the Privacy Notice on our website for details. 6 16 Al Service Report ' Agenda Page#15 SGLITUDE LAKE MANAGEMENT Account Heritage Bay CDD Work Order Contact Justin Faircloth Work Order 00378580 Address 10154 Heritage Bay Blvd. Number Naples,FL 34120 Created Date 10/31/2023 Work Details Specialist Prepared By Collin Brown Comments to Customer Specialist State License Number Work Order Assets Asset Status Product Work Type Heritage Bay CDD-Wetland-All Included Service Parameters Asset Product Work Type Specialist Comments to Customer Heritage Bay CDD-Wetland-All INVASIVES CONTROL Heritage Bay CDD-Wetland-AII TRASH/DEBRIS COLLECTION(IN HOUSE) Heritage Bay CDD-Wetland-All SHORELINE WEED CONTROL Heritage Bay CDD-Wetland-AII Service Report Al Agenda Page#16 SQLITUDE LAKE MANAGEMENT Account Heritage Bay CDD Work Order Contact Justin Faircloth Work Order 00395780 Address 10154 Heritage Bay Blvd. Number Naples,FL 34120 Created Date 11/3/2023 Work Details Specialist Lakes#5,9& 11 treated for algae&chara. Prepared By Ayres Ernesto Comments to Customer Work Order Assets Asset Status Product Work Type Heritage Bay CDD-Wetland-All Treated Service Parameters Asset Product Work Type Specialist Comments to Customer Heritage Bay CDD-Wetland-All INVASIVES CONTROL Heritage Bay CDD-Wetland-All TRASH/DEBRIS COLLECTION(IN HOUSE) Heritage Bay CDD-Wetland-AII SHORELINE WEED CONTROL Heritage Bay CDD-Wetland-All Lakes#1,2,3,4&5 were trated for grasses&spatterdock. Service Report 6 ' Al Agenda Page SGLITUDE LAKE MANAGEMENT Account Heritage Bay CDD Work Order Contact Justin Faircloth Work Order 00405671 Address 10154 Heritage Bay Blvd. Number Naples,FL 34120 Created Date 11/29/2023 Work Details Specialist Treated. Prepared By HUGO PAIZ Comments to Customer Work Order Assets Asset Status Product Work Type Heritage Bay CDD-Wetland-All Treated Service Parameters Asset Product Work Type Specialist Comments to Customer Heritage Bay INVASIVES CONTROL CDD-Wetland-All Heritage Bay TRASH/DEBRIS COLLECTION(IN CDD-Wetland-AII HOUSE) Heritage Bay SHORELINE WEED CONTROL CDD-Wetland-All Heritage Bay Treated littorals 13-23,30A and 30b for torpedograss,vines and CDD-Wetland-All sedge,cattails. 1 6 I A 1. #170 FIRST AMENDMENT TO THE MANAGEMENT SERVICES MASTER AGREEMENT BETWEEN HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT AND INFRAMARK,LLC THIS AMENDMENT is entered into and executed on the date hereinafter set forth by and between Heritage Bay Community Development District(the"District")and Inframark, LLC (the"Service Company"). WHEREAS,the Service Company and District entered into a Management Services Master Agreement on October 1, 2020 (the"Agreement"), where Service Company would provide management services to the District, and WHEREAS, the Service Company and District now wish to amend the Agreement effective October 1,2023; and NOW,THEREFORE, in consideration of the mutual covenants contained herein,and other good and valuable consideration,the receipt and sufficiency of which is hereby acknowledged,the parties hereto agree to amend Agreement as follows: 1. Schedule A of the Agreement, Section D.1, Section D.3(b), D.3(f) and D.3(n) shall be amended to reflect quarterly inspections and reports are to be performed by the Service Company instead of monthly inspections and reports. 2. Schedule B of the Agreement, Section I. Annual Base Fee, shall be amended as below. Schedule B Rate Schedule I. ANNUAL BASE FEE District Management Fee $52,078 Dissemination Agent Fee $ 1,500 Special Assessment Services $ 7,428 Website Services $ 1,238 Field Management Services $ 4,800 Total Annual Fees $ 67,044 3. Except as provided in this First Amendment,the other terms and conditions of the Agreement shall remain in full force and effect. In the event of a conflict between the terms of this First Amendment and terms of the Agreement,the terms of this First Amendment shall prevail. 161 Al #170 4. This First Amendment is binding upon the parties hereto and their respective legal representatives,successors, and assigns. IN WITNESS WHEREOF, the parties hereto have duly executed this First Amendment as of this (S day of pT'cefB ,2023. Inframark, LLC Heritage Bay Community Development By: — By: Name: Chris Tarase Name: Title: President Title: Chairperson 161A1 Agenda Page#24 Slaughter, Mona From: Slaughter, Mona Sent: Wednesday, November 29, 2023 1:27 PM To: Slaughter, Mona Subject: FW: CDD Ability to sell, lease, dispose of or encumber CDD Property Parcels From: Edwin Hubbard<ehubbard@heritagebaycdd.com> Sent:Tuesday, November 7, 2023 7:57 PM To:Jack Arcurie<jarcurie@heritagebaycdd.com>;Allen Soucie<asoucie@heritagebaycdd.comn>; Rick Phelps <rphelps@heritagebaycdd.com>; Faircloth,Justin<Justin.Faircloth@inframark.corn> Cc: Edwin Hubbard<ehubbard@heritagebaycdd.com> Subject: Re:CDD Ability to sell, lease, dispose of or encumber CDD Property Parcels ffWARNING:This email originated outside of Inframark.Take caution when clicking on links and opening attachments. Just to provide more clarity,the section of the Master Trust Indenture from the bond issuance is what Greg identified as the document which states "the District covenants that, until such time as there are no bonds of a Series Outstanding, it will not sell, lease, or otherwise dispose of or encumber the related Series Project or any other part thereof other as prescribed herein". More specific info will be provided for the December 7 meeting. Ed Get Outlook for iOS From: Edwin Hubbard<ehubbard@heritagebaycdd.com> Sent:Tuesday, November 7, 2023 3:32 PM To:Jack Arcurie<jarcurie@heritagebaycdd.com>;Allen Soucie<asoucie@heritagebaycdd.com>; Rick Phelps <rphelps@heritagebaycdd.com>;Justin Faircloth <Justin.Faircloth@inframark.com> Subject: Fwd:CDD Ability to sell, lease, dispose of or encumber CDD Property Parcels Supervisors, Well, I have been busy trying to understand the limitations of the club utilizing CDD properties for amenities and I reached out to Greg Urbancic yesterday to get his professional opinion. Greg's opinion, based on a section of the Florida statutes, and my position on behalf of the CDD, is stated in the email attached which I sent to Doug Brown yesterday. Our position is clear;we will no longer entertain any requests for use of CDD properties. Doug plans to basically utilize my note to him in communicating to HB homeowners the position of the CDD and as you will likely see, he views the discussion of homeowners trying to place pickle ball, or any other amenities,on CDD properties as a dead issue. 1 161 Al Agenda Page#25 Of particular interest, and to be included in his notice to homeowners, is the fact that the club engineer concurrently, after sufficient investigation, also determined that the placement of club amenities,within the scope of the original PUD, is prohibited. So,this issue is being addressed and sufficiently killed and we should not be in a position to have to answer homeowners who believe our properties are"fair game". I had planned to bring this whole discussion with Greg Urbancic to our December meeting, and I still will, but as the saying goes, "the cat is already out of the bag". As always, any communication amongst us as well as any replies should not occur. Take care, Ed Get Outlook for iOS From: Edwin Hubbard<ehubbard@heritagebaycdd.com> Sent: Monday, November 6, 2023 3:57 PM To: Doug Brown<DougB@golfheritagebay.com> Cc: Edwin Hubbard <ehubbard@heritagebaycdd.com> Subject:CDD Ability to sell, lease,dispose of or encumber CDD Property Parcels Doug, I have always been one to try to exhaust all avenues of research to achieve total understanding of the importance of bringing closure to something which, in the case of the CDD, seems to be a recurring theme and issue. Having said this, and contrary to your advice, I did have a very meaningful conversation with our CDD attorney and I offer the following. This, in my opinion, and that of our attorney, does bring closure. And we don't need to have the board of supervisors sign off on any resolution to preclude the use of CDD properties. Our attorney has identified a section of Florida statutes which states unequivocally that"the District covenants that, until such time as there are no bonds of a Series Outstanding, it will not sell, lease or otherwise dispose of or encumber the related Series Project or any part thereof other than as provided herein." • we are assuming for argument's sake that the subject properties being bantered about by pickle ball proponents were in fact a key part of the original community project,were included in the original Series Outstanding, and are therefore precluded from any sale, lease or otherwise disposal until the Series Outstanding(in our case the Series 2018 bonds) are in fact completely satisfied. • Doug,without going through all kinds of legal challenges and attempts to subvert the intent of this document, I would state that the CDD will not be in a position to consider the use of the parking lot and adjoining property as well as the parcel just west of the gate house unless and until our Series 2018 bond commitments are satisfied. 2 16 I Al Doug, I hope this one last piece of information helps in our endeavor to finall Agenda Page#26 y put a stop to the assumption that the CDD properties are fair game and can be utilized for club amenities. And, this also supports the investigation and position which the club engineer attained in his investigation. Take care, Ed 3 16IAl Agenda Page#27 November 7, 2023 Part of GM/COO's monthly report to the Board of Directors Due to the ongoing push by a few members to consider using CDD property as an option for additional pickleball courts, I requested that our engineer provide an opinion on this possible use. After reviewing the Heritage Bay PUD and permitted uses of that CDD property, the engineer's professional opinion is that pickleball and any amenities of that nature would not be permitted. He even requested from the County their translation of Section 2.14.A.8 - Community and neighborhood parks, boardwalks, trails, and recreational facilities and how they define `recreational facilities'. The answer is the County's interpretation is passive park and recreational uses are permitted throughout, but active uses such as tennis/pickleball, golf, and fitness centers are permitted only where specifically listed in the PUD. I also asked the Heritage Bay CDD Board to review their documents and the CDD attorney found the Master Trust Indenture from the original CDD bond issuance states unequivocally that "the District covenants that,until such time as there are no bonds of a Series Outstanding, it will not sell,lease or otherwise dispose of or encumber the related Series Project or any part thereof other than as provided herein." The CDD properties on the east and west sides of the gatehouse are key parts of the original community project,were included in the original Series Outstanding, and are therefore precluded from any sale, lease or otherwise disposal until the Series Outstanding (in our case the Series 2018 bonds) are in fact completely satisfied. Therefore,it is the CDD Board's stance that they will not be in a position to consider the use of the parking lot and adjoining property, or the parcel just west of the gatehouse,unless and until our Series 2018 bond commitments are satisfied. Based on the above information, I consider the use of the CDD property for future pickleball courts not a feasible option. 161 Al Agenda Page#28 Slaughter, Mona From: Slaughter, Mona Sent: Wednesday, November 29, 2023 1:31 PM To: Slaughter, Mona Subject: FW: Hubbard Heritage Bay CDD request From:Greg Urbancic<gurbancic@cyklawfirm.com> Sent: Monday, November 6, 2023 10:54:40 AM To: Edwin Hubbard<ehubbard@heritagebaycdd.com> Subject: RE: Hubbard Heritage Bay CDD request Yes,3:00 works. Do you want to call me at that time? Gregory L. Urbancic Attorney at Law Coleman, Yovanovich & Koester, P.A. The Northern Trust Building 4001 Tamiami Trail North, Suite 300 CYK Naples, Florida 34103 P: 239.435.3535 I F. 239.435.1218 qurbancic(Vcvklawfirm.com COlEMAN I YOVANOVICH ( KOESTER Visit cvklawfirm.com to learn more about us. Both Gregory L. Urbancic and Coleman,Yovanovich&Koester, P.A. intend that this message be used exclusively by the addressee(s). This message may contain information that is privileged,confidential and exempt from disclosure under applicable law. Unauthorized disclosure or use of this information is strictly prohibited. If you have received this communication in error,please permanently dispose of the original message and notify Gregory L.Urbancic immediately at qurbancica,cvklawfirm.com or(239)435-3535. Thank you. FRAUD ALERT ---- PLEASE DO NOT WIRE ANY FUNDS TO OUR FIRM UNLESS YOU OR THE SENDING BANK HAVE VERIFIED THE WIRING INSTRUCTIONS DIRECTLY WITH OUR FIRM VIA TELEPHONE. From: Edwin Hubbard <ehubbard@heritagebaycdd.com> Sent: Monday, November 6, 2023 10:54 AM To:Greg Urbancic<gurbancic@cyklawfirm.com> Subject: Re: Hubbard Heritage Bay CDD request How about 3? Your attachment Section 806 has piqued my interest so it would be advisable to speak. Thanks as always, Ed Get Outlook for iOS From:Greg Urbancic<gurbancic@cyklawfirm.com> Sent: Monday, November 6, 2023 10:49:41 AM To: Edwin Hubbard <ehubbard@heritagebaycdd.com> Subject: RE: Hubbard Heritage Bay CDD request Ed- No problem. Would 3 or 3:30 work for you? 1 161 Al Agenda Page#29 Gregory L. Urbancic Attorney at Law Coleman, Yovanovich & Koester, P.A. CYK The Northern Trust Building 4001 Tamiami Trail North, Suite 300 Naples Florida 34103 r 'I5.1218 qurbancicCa.cyklawfirm.com C O L E M A N ( Y O Y A n, n V I C H K ^c S T E R Visit cyklawfirm.com to learn more about us. Both Gregory L. Urbancic and Coleman,Yovanovich&Koester, P.A. intend that this message be used exclusively by the addressee(s). This message may contain information that is privileged,confidential and exempt from disclosure under applicable law. Unauthorized disclosure or use of this information is strictly prohibited. If you have received this communication in error,please permanently dispose of the original message and notify Gregory L.Urbancic immediately at qurbancic(c�cvklawfirm.com or(239)435-3535. Thank you. FRAUD ALERT ---- PLEASE DO NOT WIRE ANY FUNDS TO OUR FIRM UNLESS YOU OR THE SENDING BANK HAVE VERIFIED THE WIRING INSTRUCTIONS DIRECTLY WITH OUR FIRM VIA TELEPHONE. From: Edwin Hubbard <ehubbard@heritagebaycdd.com> Sent: Monday, November 6, 2023 10:48 AM To: Greg Urbancic<gurbancic@cyklawfirm.com> Subject: Re: Hubbard Heritage Bay CDD request Greg, What does your schedule look like today? I'm available almost any time. I would like to discuss at least and likely not pursue any resolution, etc. Ed Get Outlook for iOS From: Greg Urbancic<gurbancic@cyklawfirm.com> Sent: Monday, November 6, 2023 10:38:21 AM To: Edwin Hubbard<ehubbard@heritagebaycdd.com> Subject: RE: Hubbard Heritage Bay CDD request Ed- It is great to hear from you and I hope all is going well. Let me know if you want to jump on a call to discuss. I am not sure that this will fit neatly in a resolution necessarily, but let me outline the general considerations and we can discuss. Some of the question will be which property and what is the property's role. I recall when we tried to do the lease and we tried to really thread the needle on trying to find a defensible, limited justification and method for allowing the use by the HOA of the property. The same general considerations apply. In general under Florida law, a district cannot just outright transfer public property to a private entity. That is the conversion of a public asset to a private asset. If property of the District is no longer necessary for District business,then the District can dispose of the property. However,we would likely have to go through a surplus property process. At the same time,we have to be cognizant of the master trust indenture relating to the outstanding bonds. Below I have cut and pasted the operative provision. If this property was part of the original project of the district financed by the bonds,the provision of the indenture may apply and either prohibit or limit the ability to transfer. 2 1 6 I A 1 Agenda Page#30 Section 806. Sale of Series Projects. The District covenants that, until such time as there are no Bonds of a Series Outstanding, it will not sell, lease or otherwise dispose of or encumber the related Series Project or any part thereof other than as provided herein. The District may, however, from time to time, sell any machinery, fixtures, apparatus, tools, instruments, or other movable property acquired by the District in connection with a Series Project, or any materials used in connection therewith, if the District shall determine that such articles are no longer needed or are no longer useful in connection with the acquisition, construction, operation or maintenance of a Series Project, and the proceeds thereof may be applied to the replacement of the properties so sold or disposed of and, if not so applied, shall be deposited to the credit of the related Series Acquisition and Construction Account or, after the Date of Completion of the Series Project, shall be deposited to the credit of the related Series Principal Account. The District may from time to time sell or lease such other property forming part of a Series Project which it may determine is not needed or serves no useful purpose in connection with the maintenance and operation of such Series Project, if the Consulting Engineers shall in writing approve such sale or lease: the proceeds of any such wile shall be disposed of as hereinabove provided for the proceeds of the sale or disposal of movable property. The proceeds of any lease as described above shall be deposited to the credit of the related Series Principal Account or Redemption Account. Let me know if you want to get on a call to discuss. Greg Gregory L. Urbancic Attorney at Law Coleman, Yovanovich & Koester. P.A. The Northern Trust Building 4001 Tamiami Trail North. Suite 300 CYK Naples, Florida 34103 P: 239.435.3535 I F: 239.435.1218 gurbancicCalcvklawfirm.com COlEMAN I YOVANOVICH I KOESTER Visit cvklawfirm.com to learn more about us. Both Gregory L. Urbancic and Coleman,Yovanovich&Koester, P.A. intend that this message be used exclusively by the addressee(s). This message may contain information that is privileged,confidential and exempt from disclosure under applicable law. Unauthorized disclosure or use of this information is strictly prohibited. If you have received this communication in error,please permanently dispose of the original message and notify Gregory L.Urbancic immediately at QurbancicAcvklawfirm.com or(239)435-3535. Thank you. FRAUD ALERT ---- PLEASE DO NOT WIRE ANY FUNDS TO OUR FIRM UNLESS YOU OR THE SENDING BANK HAVE VERIFIED THE WIRING INSTRUCTIONS DIRECTLY WITH OUR FIRM VIA TELEPHONE. From: Edwin Hubbard<ehubbard@heritagebaycdd.com> Sent:Sunday, November 5, 2023 8:35 AM To: Greg Urbancic<gurbancic@cyklawfirm.com> Cc: Edwin Hubbard<ehubbardc heritagebaycdd.com> Subject: Hubbard Heritage Bay CDD request Hi Greg, 3 161 Al Agenda Page#31 Been ages since we have spoken. Hope you and your family are doing well. I am wondering if you will have some time on Monday the 6th. My question is simple. Can the CDD Supervisors consider and pass a resolution (developed by you)which will state that property parcels owned by the CDD cannot be considered for sale,transfer or lease/rental to the Heritage Bay Golf and Country Club? A brief history; in 2015 we did create a lease/rental agreement for the club to build pickle ball courts on CDD property which ultimately got defeated by the HB BOD on 12/4/15,with strong support to do so from the CDD. Now this issue is again being raised with homeowners/pickle ball proponents wanting to take over CDD properties(2) and which Club management opposes.These two properties, in particular, have strategic value to the CDD. If we can pass such a resolution, it will serve two purposes:supporting the Club and the continued barrage of inquiries from homeowners and protecting the CDD from future discussions. Looking forward to your thoughts. I am hoping for a very simple, and short, document. Our next scheduled CDD meeting is 12/7 at which time I would like to include this in the agenda packet for Supervisor's consideration. Take care, Ed Get Outlook for iOS 4 16141 Agenda Page#46 Heritage Bay Community Development District Financial Report October 31, 2023 Prepared by �INFRAMARK Af+'A;Iri VC'JC ':{yt VCli 'tics 161 Al Agenda Page#47 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 GeneralFund .................................................................................... 2-3 DebtService Fund .................................................................................... 4 SUPPORTING SCHEDULES TrendReport .................................................................................... 5-6 Non-Ad Valorem Special Assessments ..................................................................... 7 Cash and Investment Report .................................................................................... 8 BankReconciliation .................................................................................... 9 CheckRegister .................................................................................... 10-11 Invoice .................................................................................... 12-16 161 Al Agenda Page#48 Heritage Bay Community Development District Financial Statements (Unaudited) October 31, 2023 161 Al HERITAGE BAY Agenda Page#49 Community Development District Governmental Funds Balance Sheet October 31, 2023 SERIES 2018 DEBT GENERAL SERVICE ACCOUNT DESCRIPTION FUND FUND TOTAL ASSETS Cash-Checking Account $ 173,184 $ - $ 173,184 Due From Other Funds - 28,477 28,477 Investments: Money Market Account 686,341 - 686,341 Prepayment Account - 9,525 9,525 Reserve Fund - 388,966 388,966 Revenue Fund - 621,518 621,518 TOTAL ASSETS $ 859,525 $ 1,048,486 $ 1,908,011 LIABILITIES Accrued Expenses 5,736 - 5,736 Due To Other Funds 28,477 - 28,477 TOTAL LIABILITIES 34,213 - 34,213 FUND BALANCES Restricted for: Debt Service - 1,048,486 1,048,486 Assigned to: Operating Reserves 95,566 - 95,566 Reserves-Erosion Control 14,687 - 14,687 Reserves-Lakes 221,725 - 221,725 Reserves-Stormwater System 77,130 - 77,130 Unassigned: 416,204 - 416,204 TOTAL FUND BALANCES $ 825,312 $ 1,048,486 $ 1,873,798 TOTAL LIABILITIES& FUND BALANCES $ 859,525 $ 1,048,486 $ 1,908,011 1 161A1 HERITAGE BAY Agenda Page#50 Community Development District General Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending October 31, 2023 ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) REVENUES Interest- Investments $ 51,001 $ 4,250 $ 478 $ (3,772) Special Assmnts-Tax Collector 505,604 3,263 3,263 - Special Assmnts- Reserves 31,250 202 202 - Special Assmnts- Discounts (21,474) (176) (176) - TOTAL REVENUES 566,382 7,539 3,767 (3,772) 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 - - - ProfServ-Engineering 12,000 1,000 - 1,000 ProfServ-Legal Services 11,500 958 - 958 ProfServ-Mgmt Consulting 52,078 4,340 4,340 - ProfServ-Property Appraiser 8,053 8,053 8,271 (218) ProfServ-Special Assessment 7,428 - - - ProfServ-Trustee Fees 8,468 8,468 2,846 5,622 ProfServ-Web Site Maintenance 1,238 103 103 - Auditing Services 5,000 - - - Website Compliance 1,553 129 - 129 Postage and Freight 1,000 83 - 83 Insurance-General Liability 9,419 9,419 8,936 483 Printing and Binding 1,800 150 90 60 Legal Advertising 2,000 167 - 167 Misc-Bank Charges 100 8 15 (7) Misc-Assessment Collection Cost 10,737 66 66 - Misc-Web Hosting 1,500 125 - 125 Office Supplies 100 8 - 8 Annual District Filing Fee 175 175 175 - Total Administration 145,938 34,059 24,842 9,217 2 161A1 HERITAGE BAY Agenda Page#51 Community Development District General Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending October 31, 2023 ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) Field ProfServ-Field Management 14,440 1,203 1,203 - R&M-Contingency 100 - - - Total Field 14,540 1,203 1,203 - Lakes and Ponds Contracts-Lake and Wetland 71,200 5,933 5,600 333 Contracts-Water Analysis 9,861 822 - 822 Contracts-Water Quality 20,905 1,742 - 1,742 Contracts-Lakes 30A&30B 24,000 2,000 2,000 - Contract-Sediment Testing 5,483 457 - 457 R&M-Aquascaping 4,175 348 - 348 R&M-Roads&Alleyways 4,000 333 - 333 R&M-Lake Erosion 100,000 8,333 - 8,333 R&M-Contingency 7,825 652 - 652 Reserve- Lakes 140,000 140,000 - 140,000 Reserve-Stormwater System 18,455 18,455 - 18,455 Total Lakes and Ponds 405,904 179,075 7,600 171,475 TOTAL EXPENDITURES 566,382 214,337 33,645 180,692 Excess (deficiency) of revenues Over(under) expenditures - (206,798) (29,878) 176,920 OTHER FINANCING SOURCES(USES) Contribution to(Use of) Fund Balance - - - - TOTAL FINANCING SOURCES(USES) - - - - Net change in fund balance $ - $ (206,798) $ (29,878) $ 176,920 FUND BALANCE, BEGINNING (OCT 1, 2023) 855,190 855,190 855,190 FUND BALANCE, ENDING $ 855,190 $ 648,392 $ 825,312 3 161 Al HERITAGE BAY Agenda Page#52 Community Development District Series 2018 Debt Service Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending October 31, 2023 ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) REVENUES Interest- Investments $ 1,000 $ 83 $ 4,090 $ 4,007 Special Assmnts-Tax Collector 1,689,155 10,901 10,901 - Special Assmnts- Discounts (67,566) (554) (554) - TOTAL REVENUES 1,622,589 10,430 14,437 4,007 EXPENDITURES Administration ProfServ-Property Appraiser 25,337 25,337 - 25,337 Misc-Assessment Collection Cost 33,783 207 207 - Total Administration 59,120 25,544 207 25,337 Debt Service Principal Debt Retirement 1,115,000 - - - Interest Expense 456,150 - - - Total Debt Service 1,571,150 - - - TOTAL EXPENDITURES 1,630,270 25,544 207 25,337 Excess(deficiency) of revenues Over(under) expenditures (7,681) (15,114) 14,230 29,344 OTHER FINANCING SOURCES(USES) Contribution to(Use of) Fund Balance (7,681) - - - TOTAL FINANCING SOURCES(USES) (7,681) - - - Net change in fund balance $ (7,681) $ (15,114) $ 14,230 $ 29,344 FUND BALANCE, BEGINNING (OCT 1, 2023) 1,034,256 1,034,256 1,034,256 FUND BALANCE, ENDING $ 1,026,575 $ 1,019,142 $ 1,048,486 4 161 Al e 000 , o 0e 9.� y co O O o O N N O O N N O Co, 0 0 0 0 N N 0 0- N r N N 0 0, 0 O ^V O) O O O T CO O O Q� T O N O M O O O> Ol O) O) O] O O T T O O) O O O M ItQ O 0 0 0 0 0 0 0 a0 co, c0 CO CO O M O m 0 0 0 0 0 4O CO 0 0 0 i 0 0 CO r CO O O O O r 10 N 0 M O t0 0 0 0 0 0 0 h O Q O t0 N Q COto O O t0 CO O t0 0 0 0 Q N O t0 0 Q W O r t0 COQ) Q .- 0 C 0 C 10 0 c� tel N CO r m to m N O r Q Q to CDa Ca t,9 CD 9 O) Q O 0 0 0 0 CV CO Q 00 CO 00 0 Q r CO O r 0 0 0 0 N o N r COm N M O O O Q r N N Q M O N CO Q tool O O r O) 1- Q Q O Q CD J Q N t0 Q o o L O O t0 0 M Q 00 N o Q m m r o .- 0 co .- o Q 10 t Q O T. r u") O. 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C-) w t v _ trr C c D- V H Z U IL Agenda Page#551 61 A 1 Heritage Bay Community Development District Supporting Schedules October 31, 2023 161 Al N c 144 a R -D LO o e- o C L) CO O O LU It) 0 a- I,- Q) CA CO N LT • V .O CA O O O O ti y c = co CO ❑ d LL ,- a- ❑ Z n ER ER to L.L. } O o N N o co z C N N N CO O O N h el c N < Ct Q L. O ER ER to J o coel 0 ✓ J v- O Q CO N N N CO CO O i 'ts In M CM O N U d C O co K C 7 Lo in d LL H• N O C. Zs N ER 64 ER C O O M ✓ C L o o ccoo to o L O w a� .O O O M M CO CO d w 3 E N C > N - , O O ;Q r O O •O N N O ate+ Q. 0 E d N N h 8. U) Q ct rr C a) O _- EA ER 69 ER Cn 0C co v., N — u) C Is. O N N y U d d N Q >,� O —0 'C., O V H 0 d O E» ER •- a2 LL cil " d O O E ` _ co M aL+ ti n a+ N r+ • 0 C d C O LL = .4' = O A O CI C E d Q ❑ d Q C ER to 0 Z N N CO CO 4. M CM M U =O d O a- E .� } .L Z .- d LL to v Ei d N Z Z C (a) o a) J co ER in to Q -a -E-' o CU M v O Lu IW ❑ o I- o O >, Q Q o ~V Q C F- W o i 0 Agenda Page#57 HERITAGE BAY 1 6 1 A 1 Community Development District Cash & Investment Report October 31, 2023 ACCOUNT NAME BANK NAME YIELD BALANCE OPERATING FUND Operating Checking Valley National Bank 5.25% $173,184 Money Market Account BankUnited 5.45% 686,341 Subtotal $859,525 DEBT SERVICE AND CAPITAL PROJECT FUNDS Series 2018 Prepayment Account Fund U.S. Bank 4.96% 9,525 Series 2018 Reserve Fund U.S. Bank 4.96% 388,966 Series 2018 Revenue Fund U.S. Bank 4.96% 621,518 Subtotal 1,020,010 Total $1,879,535 8 161A1 Heritage Bay CDD Agenda Page#58 Bank Reconciliation Bank Account No. 9050 Valley National Bank GF(NEW) Statement No. 10-23 A Statement Date 10/31/2023 G/L Balance(LCY) 173,184.23 Statement Balance 203,209.11 G/L Balance 173,184.23 Outstanding Deposits 0.00 Positive Adjustments 0.00 Subtotal 203,209.11 Subtotal 173,184.23 Outstanding Checks 30,024.88 Negative Adjustments 0.00 Differences 0.00 Ending G/L Balance 173,184.23 Ending Balance 173,184.23 Difference 0.00 Posting Document Document Cleared Date Type No. Description Amount Amount Difference Outstanding Checks 10/26/2023 Payment 4216 DEPT OF ECONOMIC OPPORTUNITY 175.00 0.00 175.00 10/26/2023 Payment 4217 INFRAMARK,LLC 5,696.84 0.00 5,696.84 10/26/2023 Payment 4218 MJS GRASSING,LLC 15,508.00 0.00 15,508.00 10/31/2023 Payment 4219 CPH,INC 210.00 0.00 210.00 10/31/2023 Payment 4220 INFRAMARK,LLC 5,698.04 0.00 5,698.04 10/31/2023 Payment 4221 NAPLES DAILY NEWS 2,737.00 0.00 2,737.00 Total Outstanding Checks 30,024.88 30,024.88 9 lb 1 Al O p N N 0 0 0 0 0 0 0 p N (V 0 p N U) N- O 0 7 0 p 0 0 O 0 f- f� O O p O O p 0 0 0 p O p VOIHOO co 0 co O 0 0 0 cri cc; Lti U) 0) O U) O CO 0 j 'O CO co N ry O O p V V to co co t` f\ �_ co O N 0) opj 0 p 0 60 os 69 tq 0 (O to 0) O U) O O) N N N 69 (o U) U) N N Ea (N U) 1; v3 Ui to CO cd co- v3 S9 V V3 u3 Lo )O ^ (» rF o W Q 69 59 (q EA (» 6, 69 (9 (A 60 69 yj 6s c) up N (0 as ;9 ;9 :4 ;4 :3 ;° ;° -45 :9 0 11 d * FO- FO- FO- I-- Vo- Fo- VO- I-- I-- FO- a c y 601 ti r- N 1` N. d d t10i a0i d 0 0 o o ,C 0 ,C t .0 0 ,C 0 ,C 0 = 0 0 0 0 0 t n t 0 .0 Q 0 V U M U O) O) U 0) O) U CO U CO U CO U N CD CO CO CO V M V co U co (") co co Q co U) U) U) U) U) U) U) U) U) U) U) U) In U) U) J M (O t0 . 00 00 N J n n (O V (V N (o N 0 O N V V O <,-, 0 N O) 0 CO 0 CDO O O O O O O O O O O O V V V V U) V f- UO M V CO COM CO M U) co co co co .4- V M co U) U) U) U) U) U) U") U) (1) U) U) U) U) U) U) 0 C N C C C c7 "C Z. 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Cl U U U U U U 0 N o C K CC CC CC CC CY = co `W OZ �- U) U)i LU � vw) a) a) (Un0 / LL M = H Z Z Z Z Z Z U Z IY �N U a, W W W LL W W z � Q 0 2 2 2 2 2 2 H Ci y E, C w w w w w w w = Y00 (5000.co It E z z z z z z v w F- d E � (a as aaa NN0 Z ce 0 U a 2 2 2 2 2 2 N 4- 0 CO M M M M U. 0 CO .a NNNNNN O O O O O O O LL LL O N N N N N N O O H H H H H H 2 d d O DDDDD U U N O .. < < < < < < Z Z V o LL O 4 Z co (n CO N (On N U 0 A W >> 0) 0) 0, 0) CD 0)cn 0) O C 0) 0 0) 0) 0, 0, (0 (0OJ CO CO CO CO CO O O 4 CD OD a) CD CD rn O O W W 0 0) 0) 0 O O F.. Ce W I a) a) >. a Li 111 U U U U U U Z Z J J J J J J J J J J J J } } J J Y Y Y Y Y cC cC cC cC cC 0 0 Q Q Q Q Q Q 2 2 2 2 2 g g g g g Cl_ s LL LL LL LL LL LL Q Q ZZZZZZ Z Z M CO M M M M M M NNNNNN N N a) R N el el C., CO M el M M 0 C4 0 0 0 0 0 0 0 0 Y Y -0 C p LL Z L1.1000000 0 0 0 0 0 0 = 0 0 0 0 Agenda Page616 I A 1 Invoice @pilD 500 West Fulton Street Sanford,FL 32771 407-322-6841 Justin Faircloth September 29,2023 Heritage Bay Community Development District Project No: 201.0H13610.300 C/O INFRAMARK Invoice No: 151418 210 N. University Drive Suite 702 Coral Springs, FL 33071 Heritage Bay CDD-September 2023 and March 2024 Water Quality Monitoring September 2023 Water Quality Monitoring Conducted field sampling on 9/12/23 and 9/13/23. Conduct data management, photographic exhibits and preparation of interim report.Coordinate with Lab for sample delivery and sampling results. Professional Services through September 29.2023 Fee Percent Previous Fee Current Fee Billing Phase Fee Complete Billing Billing 9/2023 Water Quality 9,400.00 70.00 940.00 5,640.00 Monitoring 3/2024 Water Quality 10,550.00 0.00 0.00 0.00 Monitoring Total Fee 19,950.00 940.00 5,640.00 Total Fee 5,640.00 Total this Invoice $5,640.00 Outstanding Invoices Number Date Balance 150567 8/25/2023 940.00 Total 940.00 12 1 6 I A l Agenda Page#62 Invoice cph 500 West Fulton Street Sanford.FL 32771 407-322-6841 Justin Faircloth August 25, 2023 Heritage Bay Community Development District Project No: 201.0H13610.300 C/O INFRAMARK Invoice No: 150567 210 N. University Drive Suite 702 Coral Springs, FL 33071 Heritage Bay CDD-September 2023 and March 2024 Water Quality Monitoring September 2023 Water Quality Monitoring Prepare for field sampling. Coordinate with lab. Professional Services through August 25,2023 Fee Percent Previous Fee Current Fee Billing Phase Fee Complete Billing Billing 9/2023 Water Quality 9,400.00 10.00 0.00 940.00 Monitoring 3/2024 Water Quality 10,550.00 0.00 0.00 0.00 Monitoring Total Fee 19,950.00 0.00 940.00 Total Fee 940.00 Total this Invoice $940.00 13 Coleman, Yovanovich & Koester, P.A. 1 6 I A 1 Northern Trust Bank Building Agenda Page#63 4001 Tamiami Trail North, Suite 300 Naples, Florida 34103-3556 Telephone: (239)435-3535 Fax: (239)435-1218 Page: 1 Heritage Bay CDD September 19, 2023 c/o Inframark File No: 6176-001 M 210 N. University Dr. Suite 702 Statement No: 99 Coral Springs FL 33071 Attn: Justin Faircloth Gen Rep SENT VIA EMAIL TO: inframark@avidbill.com Previous Balance $595.00 Fees Hours 08/31/2023 GLU Review email correspondence from Justin Faircloth on meeting summary; Review meeting summary 0.10 35.00 Professional Fees through 09/19/2023 0.10 35.00 Total Current Work 35.00 Balance Due (includes previous balance, if any) $630.00 14 16IAl Agenda Page#64 Invoice @pllp 500 West Fulton Street Sanford.FL 32771 407-322-6841 Justin Faircloth August 25,2023 Heritage Bay Community Development District Project No: 201.0S28902.000 C/O INFRAMARK Invoice No: 151063 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 August 25,2023 Professional Personnel Hours Rate Amount Clerical II .50 60.00 30.00 Sr. Project Manager 1.00 180.00 180.00 1.50 210.00 Total Labor 210.00 Total this Invoice $210.00 Billings to Date Current Prior Total Labor 210.00 62,103.75 62,313.75 Expense 0.00 331.57 331.57 Unit 0.00 1,767.40 1,767.40 Totals 210.00 64,202.72 64,412.72 15 Al Agenda Page#6� I Project 201.0S28902.000 INFRAMARK/Heritage Bay; Meeting&Misc Invoice 151063 Billing Backup Thursday,August 31,2023 CPH Consulting, LLC Invoice 151063 Dated 8/25/2023 12:28:53 PM Professional Personnel Hours Rate Amount Clerical II Moore,Andrea 7/7/2023 .25 60.00 15.00 Administrative Support Moore,Andrea 8/3/2023 .25 60.00 15.00 Administrative Support Sr.Project Manager Lopez,Albert 8/17/2023 1.00 180.00 180.00 CDD board meeting 1.50 210.00 Total Labor 210.00 Total this Project $210.00 Total this Report $210.00 16 16IA1 Agenda Page#67 6 INFRAMARK INFRASTRUCTURE MANAGEMENT SERVICES Heritage Bay CDD November 7th , 2023 — Field Management Report (Quarterly Review with Solitude) www.inframarkims.com Inspected by. Jacob Whitlock&Allen Soucie 1) Review of SOLitude Lake Management/Contract Compliance Bailey Hill was on-site to tour with Supervisor Soucie and Inframark staff to provide a review and report summary. Supervisor Soucie seemed satisfied with the current explanations and treatment plans provided by SOLitude. 2) Lake Bank Erosion / Drainage Installation a) Terraces No issues noted. b) Verandas Lake 5, between Veranda 6 and the Terraces there is bank erosion. Unclear as to cause. Possible irrigation issue. (Yellow) ,%;'-- . k.. .. we ,$.41)101ht �iCJ�,�a. 't y'6. c) Single-Family Homes Agendapa6#18 A 1 Lake 10 Near the 3rd hole tee box.There is a drainage grate that has sunken down to create a hole in the ground. Supervisor Soucie saw this as a safety concern and recommend this item be placed in the yellow category. (Yellow) 4 ,, 0'. it f 3D • 7... ?etely.", • awl �� a t ,� •i „'`: 14 d) Numbered lakes. Southeast corner of Lake 3 showing signs of erosion between rocks. (Yellow) 3) Identification and Monitoring of Lake Bank Damage See section 2. 4) Rip Rap assessment There are grasses present on larger lakes, 20, 30. SOLitude has treatment plan in place. 5) Control Structure review No issues observed. Inframark Monthly Management Report 1 161 Al Agenda Page#69 6) Lake Interconnects No issues observed. 7) Watch List: a) Golf cart path "Flumes" behind clubhouse. Bank erosion is beginning to occur. (Yellow) 8) Homeowner issues/Invasive Plants No issues observed. 9) Residential Complaints/Concerns No issues observed or reported. 10) Non-CDD Issues: No issues observed or reported. 11) Report Tracking: Reports are due February,April, and November. a) Next Scheduled report: TBD February 2024. b) Next Scheduled report review with SOLitude: TBD February 2024. 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N M 0 N 0 C C a o O 0 C N Oi 7 60 N -O to N N UI y --o m > C a) •C 40 c N 00 m 2 d co a, C C _. Y .- C_ O 0 Y m j bQ m 'O Y wl yN C N E .Q.'o C V c ,b H 7 C 'Q Q £ +N+ N O N V E O N a, C C 0 u W L 'a+ 7 C 0 d C ,b -0 V N 7 aJ V N N a+ W al E N C O N C K a0+ E a, ,. 0 s ,� c a p o N b a_ N V 3 re N C ba o 3 C Q. N m Um O w ` ` C G .O c N r O > u OJ z ,b a+ c U N o o a, 'N a, u O 0o N Ti73 ` GJ b00 c £ N Lc;) ._ E w 0 O. C C > . Q- , > >s z • r V •G1 no 0. N N E f0 Q z ..- 1- O ,a N CO O O O O O O j w O 0 _ _ C C C — ,p C C C C C N fb O 0 O O _0 0 O c ..) a.z £ E 0 0 ,b m ,b c ° RIm Q w N N O N Q, C C C a e. C C ., ~ cc .W N N Q7 N W a, a, N N a, a, U W F Q Q CC d' M 913 -C' 'd F. . • AAAAAAAZ cc o E- A A A u, • Q • z J Q a 2 1' W W Y > Q O J Heritage Bay Community Development District 16 1 A 1 Inframark, Community Management Services 210 N. University Drive, Suite 702, Coral Springs, Florida 33071 Tel. (954) 603-0033 • Fax (954) 345-1292 DATE: March 27, 2024 TO: Mr. Derek Johnssen CLERK OF THE CIRCUIT COURT Finance Department Derek.johnssen@collierclerk.com FROM: Janice Swade Lead Recording Administrator RE: Minutes of the December 7, 2023 Meeting, as Approved at the March 21, 2024 Meeting Enclosed for your records is a copy of the minutes and corresponding attachments from 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 16IA1 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 7, 2023 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 Jack Arcurie Vice Chairman Allen Soucie Assistant Secretary Also present were: Jacob Whitlock Assistant District Manager Andy Mendenhall Inframark— Regional Manager Albert Lopez District Engineer (via phone) Bailey Hill SOLitude Amy Daily CPH (via phone) Residents The following is a summary of the minutes and actions taken. FIRST ORDER OF BUSINESS Call to Order Mr. Whitlock called the meeting to order and called the roll. A quorum was established. SECOND ORDER OF BUSINESS Approval of Agenda l On MOTION by Mr. Arcurie seconded by Mr. Soucie with all in favor, the agenda was approved. THIRD ORDER OF BUSINESS Public Comment on Agenda Items • None. 161 A : December 7, 2023 Heritage Bay CDD FOURTH ORDER OF BUSINESS Engineer's Report B. CPH Water Quality Monitoring -September 2023 Water Testing Update i. Discussion of Open Items and Potential Concerns with pH Levels — Mr. Soucie • Mr. Lopez addressed the water quality results noting they would be happy to answer any questions the Board may have. • Mr. Soucie reviewed the pH evaluation noting he questioned whether the test results were correct. o Mr. Soucie continued addressing on pH levels noting September 2023 at 8.33 is approaching the maximum level. He inquired why the pH continues to increase from year-to-year, test-to-test and what they can do about this. o Ms. Daily noted the pH fluctuates daily and is usually higher in the daytime. pH is an indicator of the health of the water — if the pH is too acidic or too basic there may be fish kills. Neutral is 7 and there is a swing between going towards basic or acidic. This is what they have seen here and not seen anything that would indicate pH is a problem. o CPH noted they changed the way they measure pH because they felt they needed a more accurate determination. o Discussion ensued on the use of an onsite meter, the ranges, and low water levels. • Mr. Hubbard noted the next water testing is in March. Mr. Soucie can accompany them if he wants to. • Ms. Hill addressed the presence of vegetation increasing the pH over time noting they have more plants now. If it gets higher, they can use Alum to decrease the pH level. FIFTH ORDER OF BUSINESS SOLitude A. Monthly Inspections and Service Reports • Ms. Hill reviewed the report. She noted there is some new hydrilla growth in Lake 5, it is not enough to do a SONAR treatment, but they will monitor it and treat as needed. 2 16fAl December 7, 2023 Heritage Bay CDD • Discussion ensued on grass carp and barriers, with Mr. Hubbard noting he is in favor of killing the project. • Ms. Hill noted Lake 4 is turbid but was treated recently and the plant material breaking down is probably contributing to it, along with the lake bank restoration. • Ms. Hill reported SOLitude has a new tech here, Eric Martinez. He is a Senior Tech and has been with them for over eight years. • It was noted there is some green algae on a couple of the lakes. B. Discussion of Items Identified in the November Field Manager's Quarterly Report • Mr. Hubbard inquired about the reaction to the quarterly review. o Ms. Hill noted it was informative to see what the expectations are. o Mr. Whitlock noted he thought it was great to have Ms. Hill onsite to provide insight on what is going on. • Mr. Hubbard noted the SOLitude contract calls for multiple visits per month and there were two in November. o Ms. Hill noted she would speak with Mason Maher and the techs about this. SIXTH ORDER OF BUSINESS Attorney's Report • Mr. Whitlock reported he did not have anything from the attorney. • Ethics Training was discussed with Mr. Mendenhall noted they are working with one of the legal teams to develop a training. He can speak with Mr. Faircloth about how they are setting it up and see if it is also an opportunity here. SEVENTH ORDER OF BUSINESS Old Business A. Project Planning 2024 i. Veranda IV: Request for Gutter Installations & Drainage Requirements — Association Acceptance • Mr. Hubbard reported the association has accepted the CSEI proposal and has approved a gutter installation with plans to go to ARC in January for approval. 3 1 6 I A 1 December 7, 2023 Heritage Bay CDD • It is moving forward for next summer. Veranda IV has requested the CDD not start the work until late March or April. He has requested they install the gutters and downspouts before the CDD starts their work. ii. Copeland Southern Communications Regarding Approved Contracts & Potential Timing of Work a. Request to Copeland to Quote on Lake 4/SE Corner Rip Rap Removal • Mr. Hubbard addressed CSEI doing a drainage analysis of Veranda II between the garages and buildings. The CSEI quote for Lake 4 was reviewed. With the projects approved in August this will put about $31,275 over budget including the umbrella money. On MOTION by Mr. Hubbard seconded by Mr. Arcurie, with all in favor, the CSEI proposal for Lake 4 SE Corner for riprap removal, sod and swale drainage installation Option 1 in the amount of $3,775 and Option 2 in the amount of$2,875 were approved. v. Joint CDD and Club Projects for Summer 2024 • Mr. Hubbard discussed the area behind the Club's maintenance building noting the General Manager has cleaned this area up. There are two shipping containers that club maintenance is working out of, and they will be installing electric to them. • Mr. Hubbard proposed that they make Lake 1 a red category and look at it next summer. He has concerns about the lake banks. B. Performance Review & Update — Inframark • Mr. Hubbard addressed the minutes and meeting summaries. He noted he thought they made good progress at the last meeting, noting on page 43 there is a good summary of the performance discussions. • Mr. Hubbard noted his previous life when talking to staff was based on three simple things — 1) follow-up, follow-up, follow-up, 2) when you make a commitment, live to the commitment and 3) if you cannot meet the commitment, you renegotiate it. 4 I 6 I A 1 December 7, 2023 Heritage Bay CDD • It was noted the six months was extended to March and absent any major issues between now and then they will close it out and continue to monitor. • Mr. Arcurie noted you can pinpoint where things started to slip and appeared they did not have the focus they did originally. Mr. Faircloth and Mr. Whitlock are doing everything they can and want to make it right. They will have their radar up to make sure the balance of the level of service stays the same. • Mr. Hubbard addressed The Quarry noting he knows Mr. Faircloth has his hands full. • Mr. Mendenhall noted he understands where they are coming from and as they have had some of the changes and growth what they are saying is accurate. They have brought Mr. Whitlock on, but there is more growth, and they are still addressing that. He further outlined some of the steps and creating a pipeline of additional resources and working with Mr. Faircloth on some efficiencies. • Mr. Hubbard noted he thinks they are making good progress and Mr. Mendenhall has added to his belief that they did the right thing by highlighting their concerns, working through the issues and helping Mr. Faircloth as they did at the last meeting. He provided an editorial comment on the minutes regarding Mr. Whitlock outlining his responsibilities. Mr. Hubbard cautioned to be careful about HOA management interfering with Mr. Faircloth and Mr. Whitlock's work noting there are a lot of other management companies out there. On MOTION by Mr. Hubbard seconded by Mr. Arcurie, with all in favor, the First Amendment to the Inframark Management Services Master Agreement was approved. EIGHTH ORDER OF BUSINESS New Business A. CDD Property Parcels Discussion • Mr. Hubbard addressed the CDD property parcels and Section 806 of the Indenture noting until the Series 2018 Bonds are paid off the property is only for CDD use. 5 16IAl December 7, 2023 Heritage Bay CDD NINTH ORDER OF BUSINESS Manager's Report A. Approval of the Minutes of the November 2, 2023 Audit Committee and Regular Meeting On MOTION by Mr. Hubbard seconded by Mr. Soucie, with all in favor, the minutes of the November 2, 2023 Audit Committee were approved as presented. • Mr. Hubbard provided a clarification on agenda page #39 second bullet regarding the watch list noting the minutes did not need to be changed. On MOTION by Mr. Arcurie seconded by Mr. Soucie, with all in favor, the minutes of the November 2, 2023 regular meeting were approved as presented. B. Acceptance of Financials — October 2023 • Mr. Hubbard addressed the revenues on agenda page #50 noting they budgeted $51,000 for income investments and are only showing $478 and inquired if this is a timing issue. o Mr. Mendenhall noted with these being the October financials there are expenditures from the previous year due to timing and the interest probably had not come in yet. o Discussion ensued on current interest rates. • Mr. Hubbard addressed page #51 noting they do not have Roads & Alleyways and inquired why it is included. o Mr. Mendenhall noted they will follow up to find out. o It was noted it should be R&M — Stormwater System. On MOTION by Mr. Hubbard seconded by Mr. Arcurie, with all in favor, the Financial Statements were accepted as amended for Roads & Alleyways to be corrected. i. Resolution of Concerns Raised — Year End September 2023 Financials • Mr. Hubbard addressed the management consulting services that had netted out to the budget. Field Management is netted out to the budget, but he believes Inframark owes the District two/three months of charges. He also did not understand the water quality line showing they are in the red by $1,800. 6 164Al December 7, 2023 Heritage Bay CDD C. Field Manager & Supervisor Quarterly Report Update — Tour Conducted November 7th • Mr. Hubbard inquired if he will be maintaining the excel spreadsheet or if Mr. Whitlock will maintain it. o Mr. Whitlock noted he would be happy to do either/or, or a hybrid of both. He does not know how involved Mr. Hubbard wants to be in the process and wants to do it the way they want it done. o Mr. Hubbard noted he would like Mr. Whitlock to do it and hopefully tick things off versus adding things. He would add Veranda's Lake 5 to the sheet as a yellow item. o Mr. Hubbard noted for the Lake 10 item he believes it is on a homeowner's property and should not be on the list. Discussion ensued with it being noted a letter will be sent to the homeowner. Remove from report. o Discussion continued on the excel spreadsheet with it being noted they will continue to refine. • Mr. Hubbard addressed Veranda II with regards to drainage at the bank noting this will be on the Association to repair when needed. D. Review and Discussion of Action Items on DM's November 2 "Open Items" Report • Add "Open Items" Report to the agenda. • March meeting re-advertisement. Mr. Whitlock noted he will confirm. • Mr. Hubbard would like Mr. Faircloth to explain Item #10 to him. • Item #16 - remove. • Item #19 - remove. TENTH ORDER OF BUSINESS Supervisors' Reports, Requests, and Comments • None. 7 16IAl December 7 2023 Heritage Bay CDD ELEVENTH ORDER OF BUSINESS Chairman's Comments • Mr. Hubbard addressed Bonita Bay taking three lakes and making one massive lake noting Heritage Bay lakes seem to be benefitting from this with water levels rising. • Mr. Hubbard noted they may have water running out of the main control structure. TWELFTH ORDER OF BUSINESS Audience Comments • Mr. Steven Bachenberg introduced himself, outlined his career as a Civil Engineer and noted he is now a full-time resident. He would be interested in pursuing the position on the Board. • Mr. Hubbard outlined the requirements to serve on the Board noting they are not prepared to act on anything today. • Mr. Mendenhall reported he spoke with accounting and noted the Roads & Alleyways should be R&M — Stormwater System. • Mr. Mendenhall addressed the advertising noting it would be scheduled around February 22nd. THIRTEENTH ORDER OF BUSINESS Adjournment The next meeting will be March 21, 2024, at 9:00 a.m. There being no further business. IOn MOTION by Mr. Hubbard seconded by Mr. Soucie, with all in favor, the meeting was adjourned at 10:58 a.m. I Edwin Hubbard Chairman 8 161 B1 ,�,Mo►�LFF Immokalee Fire Control District *01% E E I I E 5368 Useppa Drive, Ave Maria, FL. 34142 Michael J. Choate, Fire Chief Ave Maria March 25, 2024 Mr. Derek Johnson, General Accounting Manager Clerk of the Circuit Court, Finance Department 3299 Tamiami Trail East, #403 Naples, FL 34112 Dear Mr. Johnson: Enclosed please a copy of the District's audit for the fiscal year ended 9-30-23. Please contact me if you have any questions or would like to receive an electronic copy of the audit. Very truly yours, BECKY BRONSDON Chief Financial Officer Enclosures Headquarters(239)657-2111 Fire Prevention(239)597-9227 Fax(239)657-9489 t6 B1 IMMOKALEE FIRE CONTROL DISTRICT BASIC FINANCIAL STATEMENTS TOGETHER WITH ADDITIONAL REPORTS YEAR ENDED SEPTEMBER 30,2023 16 I B "► TABLE OF CONTENTS Page(s) INDEPENDENT AUDITOR'S REPORT 1-4 MANAGEMENT'S DISCUSSION AND ANALYSIS(MD&A) i-vii BASIC FINANCIAL STATEMENTS GOVERNMENT-WIDE FINANCIAL STATEMENTS: Statement of Net Position 5 Statement of Activities 6 FUND FINANCIAL STATEMENTS: Governmental Funds: Balance Sheet-Governmental Funds 7 Reconciliation of the Balance Sheet-Governmental Funds to the Statement of Net Position 8 Statement of Revenues,Expenditures and Changes in Fund Balance-Governmental Funds 9 Reconciliation of the Statement of Revenues,Expenditures and Changes in Fund Balance-Governmental Funds to the Statement of Activities 10 NOTES TO THE FINANCIAL STATEMENTS 11-54 REQUIRED SUPPLEMENTARY INFORMATION OTHER THAN MD&A 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 55 Statement of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual- General Fund-Detailed Statement 56-58 Statement of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual-Impact Fee Fund-Summary Statement 59 OTHER REQUIRED SUPPLEMENTARY INFORMATION Schedule of District Proportionate Share of the Net Pension Liability-Florida Retirement System(FRS)Pension Plan 60 Schedule of District Contributions-Florida Retirement System(FRS)Pension Plan 60 Schedule of District Proportionate Share of the Net Pension Liability-Health Insurance Subsidy(HIS)Pension Plan 61 Schedule of District Contributions-Health Insurance Subsidy(HIS)Pension Plan 61 Notes to the Required Supplementary Information 62-63 Schedule of Changes in the Net OPEB Liability and Related Ratios,GASB No.75 and Related Notes to the Schedule 64 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 65-66 Independent Accountant's Report on Compliance with Section 218.415,Florida Statutes 67 Independent Auditor's Report to Management 68-70 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 1 a 161 B1 TI4 s cAN 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 INDEPENDENT AUDITOR'S REPORT Board of Commissioners Immokalee Fire Control District 5368 Useppa Dr. Ave Maria,Florida 34142 Opinions We have audited the accompanying financial statements of the governmental activities and each major fund of Immokalee Fire Control District(the"District")as of and for the year ended September 30,2023,and the related notes to the financial statements,which collectively comprise the District's basic fmancial statements as listed in the table of contents. Summary of Opinions Opinion Unit Type of Opinion Governmental Activities Unmodified General Fund Unmodified Impact Fee Fund Unmodified 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 fmancial position of the governmental activities and each major fund of Immokalee Fire Control District as of September 30,2023,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. Matter of Emphasis During the year ended September 30,2023,the District implemented GASB Statement No.96"Subscription-based Information Technology Arrangements(SBITA's)"as further described in Note Q. The net position was not required to be restated as of October 1,2022. Basis for Opinions We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District,and to meet our other ethical responsibilities,in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. We did not audit the financial statements of Florida Retirement Systems Pension Plan(FRS)or Health Insurance Subsidy Pension Plan(HIS)as of and for the year ended June 30,2023. 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 30,2023 and for the year then ended.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 Immokalee Fire Control District's government-wide financial statements,is based on the report of the other auditors. 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. INTEGRITY SERVICE EXPERIENCE 12621 World Plaza Lane,Building 55 •Fort Myers,FL 33907•Phone: (239)333-2090•Fax: (239)333-2097 t6 I Bi Board of Commissioners Immokalee Fire Control District Page 2 In preparing the financial statements,management is required to evaluate whether there are conditions or events, considered in the aggregate,that raise substantial doubt about the District's ability to continue as a going concern for twelve months beyond the financial statement date,including any currently known information that may raise substantial doubt shortly thereafter. Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement,whether due to fraud or error,and to issue an auditor's report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error,as fraud may involve collusion,forgery,intentional omissions,misrepresentations,or the override of internal control. Misstatements are considered material if there is a substantial likelihood that,individually or in the aggregate,they would influence the judgment made by a reasonable user based on the financial statements. In performing an audit in accordance with generally accepted auditing standards,we: • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements,whether due to fraud or error,and design and perform audit procedures responsive to those risks. Such procedures include examining,on a test basis, evidence regarding the amounts and disclosures in the financial statements. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances,but not for the purpose of expressing an opinion on the effectiveness of the District's internal control. Accordingly,no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management,as well as evaluate the overall presentation of the financial statements. • Conclude whether,in our judgment,there are conditions or events,considered in the aggregate,that raise substantial doubt about the District's ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding,among other matters,the planned scope and timing of the audit,significant audit findings,and certain internal control-related matters that we identified during the audit. 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-vii,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 Total OPEB Liability and Related Ratios GASB No.75 and related Notes to the Schedule,as listed in the table of contents,be presented to supplement the basic fmancial 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 { n 11B1 Board of Commissioners Immokalee Fire Control District Page 3 Plan(HIS),Notes to the Required Supplementary Information and Schedule of Changes in the Total OPEB Liability and Related Ratios GASB No.75 and related Notes to the Schedule,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 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 Total OPEB Liability and Related Ratios GASB No. 75 and related Notes to the Schedule,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 Immokalee Fire Control 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 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-Unaudited are not a required part of the basic financial statements but are required by Government Auditing Standards and/or 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 any assurance on it. In connection with our audit of the basic financial statements,our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If,based on the work performed,we conclude that an uncorrected material misstatement of the other information exists,we are required to describe it in our report. Other Reporting Required by Section 218.415,Florida Statutes In accordance with Section 218.415,Florida Statutes,we have also issued a report dated February 1,2024,on our consideration of Immokalee Fire Control 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 Immokalee Fire Control District's compliance with Section 218.415,Florida Statutes. 16181 Board of Commissioners Immokalee Fire Control District Page 4 Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards,we have also issued our report dated February 1,2024,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 Immokalee Fire Control District's internal control over financial reporting and compliance. ilvaki/814/1) i 44411/4°1 / /11 • TUSCAN&COMPANY,P.A. Fort Myers,Florida February 1,2024 16IB1 MANAGEMENT'S DISCUSSION AND ANALYSIS (MD&A) 16IB1 Immokalee Fire Control District Management's Discussion and Analysis September 30, 2023 General Information The Immokalee Fire Control District's (the "District") discussion and analysis is designed to assist the reader in focusing on significant financial issues, provide an overview of the District's financial activity, identify changes in the District's financial ability to address the next and subsequent fiscal years challenges, identify any material deviations from the approved budget, and identify individual fund issues and concerns. Management's Discussion and Analysis (MD&A) is intended to serve as an introduction to the District's basic financial statements which are composed of 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements, It is designed to focus on the current fiscal year's activities, resulting changes and currently known facts, and should be read in conjunction with the District's financial statements. Fiscal Year Highlights As expected, the District's financial position increased during the fiscal year ended September 30, 2022 by $1 ,753,527 substantially due to the use of impact fees in the amount of$1,253,069 and construction related grant income of$1,841,389. As expected, the District's financial position increased during the fiscal year ended September 30, 2023 by $209,688 substantially due to an increase in ad valorem tax revenue. Effective September 30, 2015, the District adopted the provisions of Governmental Accounting Standards Board Statement No. 68, Accounting and Financial Reporting for Pensions (Statement No. 68). The implementation of this standard required the District to annually report its actuarially determined net pension liability in the government-wide financial statements. It also requires additional disclosure in the notes related to the financial statements. Effective September 30, 2018, the District adopted the provisions of Governmental Accounting Standards Board Statement No. 75 "Accounting and Financial Reporting for Post Employment Benefits Other Than Pensions (OPEB)" (Statement No. 75). This accounting standard requires the District to annually report its actuarially determined net OPEB liability. 16IB1 Immokalee Fire Control District Management's Discussion and Analysis September 30, 2023 Government-wide Financial Statements The government-wide financial statements are designed to provide readers with a broad overview of the District's finances in a manner similar to a private-sector business. The statements combine and consolidate governmental fund short-term spendable resources with capital assets and long-term obligations. The statements include a Statement of Net Position and a Statement of Activities that are designed to provide consolidated financial information about governmental activities of the District presented on the accrual basis of accounting. The Statement of Net Position presents information on all of the District's assets and liabilities, with the difference between the two reported as net position. Over time, the increases or decreases to net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating. The government-wide financial statements can be found on pages 5 and 6 of this report at September 30: 2022 2023 Assets: Current Assets $ 8,781,915 $ 6,568,462 Noncurrent Assets 19,542,073 23,630,892 Total Assets 28,323,988 30,199,354 Deferred Outflows of Resources 1,571,803 1,470,945 Liabilities: Accounts Payable and Other Current Liabilities 4,240,612 3,905,398 Unearned Revenue-impact fees 2,417,180 3,306,227 Noncurrent Liabilities 12,371,978 13,492,240 Total Liabilities 19,029,770 20,703,865 Deferred Inflows of Resources 449,208 339,933 Net Position: Net Investment in Capital Assets 9,181,660 13,273,534 Unrestricted Net Assets (Deficit) 1,235,153 (2,647,033) Total Net Position $10,416,813 $10,626.501 The Statement of Activities presents information showing how the District's net position changed during the fiscal years. The focus is on both gross and net costs of various activities that are supported by the District's ad valorem tax and other revenues. Thus, ii 16IB1 Immokalee Fire Control District Management's Discussion and Analysis September 30, 2023 Government-wide Financial Statements (Continued) revenues and expenses are reported in this Statement for some items that will only result in cash flows in a future fiscal period (e.g. uncollected taxes earned). This Statement is intended to summarize and simplify the user's analysis of the cost of various governmental services. An increase or decrease in net position may be an indication of whether the District's financial health is improving or deteriorating. The following reflects the revenues, expenses and changes in financial position for the years ended September 30: 2022 2023 Revenues: Ad Valorem Taxes $ 4,987,520 $ 6,100,838 Interest Income 20,162 303,203 Grant Revenue 1,849,921 160,659 Impact Fees 1,253,069 1,414,108 Other Revenue 133,225 359,352 Total Revenue 8,243,897 8,338,160 Expenses Public Safety Expenses 6,490,370 8,128,472 Change in Net Position 1,753,527 209,688 Net Position — Beginning 8,663,286 10,416,813 Net Position - Ending of the fiscal year $ 10,416,813 $10.626,501 Both of the financial statements distinguish the functions of the District that are principally supported by ad valorem taxes and intergovernmental revenues. The governmental activities of the District are for public safety. General Revenues During fiscal year 2023, the District received $1,113,318 more in ad valorem tax dollars over the prior fiscal year due to an increase in assessable value of property within the District. This represents a 22% increase. During fiscal year 2022, the District received $333,550 more in ad valorem tax dollars over the prior fiscal year due to an increase in assessable value of property within the District. This represents a 7% increase. Grant revenue also increased $849,921 net over the prior fiscal year due principally to construction related grants. 16IB1 . Immokalee Fire Control District Management's Discussion and Analysis September 30, 2023 Government-wide Financial Statements (Continued) Expenses During the fiscal year of 2023 expenses increased by $1,638,102 vs. the prior fiscal year due to increases in personnel costs and debt service costs related to paying off the original Station 30 construction loan. During the fiscal year of 2022 expenses increased by $2,086,722 vs. the prior fiscal year due to increases in costs and depreciation expense on Station #32. These costs included an increase in personnel costs for the new station, pension liability, OPEB costs and interest expense related to debt service. Net Position During fiscal year 2023, net position increased by $209,688. During fiscal year 2022, net position increased by $1,753,527. Liabilities During the year ended September 30, 2023, the District entered 3 capital leases totaling $902,825 for a pumper truck, 1 officer vehicle and 1 service vehicle. The District also refinanced the construction loan for Station 30. During the year ended September 30, 2022, the District entered a capital leases of $61,330 for a staff vehicle, $2,301,929 for Station #32 (Ave Maria) and $3,000,000 for Station #30 (New Market Road). Fund Financial Statements A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. Governmental Funds Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on the short-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Both the governmental fund balance sheet and the governmental fund statement of revenues, iv 16IB1 Immokalee Fire Control District Management's Discussion and Analysis September 30, 2023 Governmental Funds (Continued) expenditures, and changes in fund balance provide a reconciliation to facilitate the comparison between governmental funds and governmental activities. The District maintains two governmental funds, the General Fund and the Special Revenue Fund for impact fees. Each fund's activity is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances. These statements can be found on pages 7 and 9 of this report. Notes to the Basic Financial Statements The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements and can be found beginning on page 11 of this report. General Fund Budgetary Highlights The District adopts an annual appropriated budget for each of its governmental funds. The most significant original budget variance for the year ended September 30, 2023 was due to receipt of approximately $137,000 in ad valorem tax more than budgeted in unanticipated grant revenue. The actual expenditures in the General Fund were $2,735,939 less than the final amended budget. The actual expenditures were less than budget in general due to not having to use any reserves to cover expenditures. The District amended its original budget to adjust for the September 30, 2021 audit fund balance carryover and various other changes in anticipated revenues and expenditures. The District adopts an annual appropriated budget for each of its governmental funds. The most significant budget variance for the year ended September 30, 2022 was due to entering the capital lease for communication equipment. The actual expenditures in the General Fund were $5,667,814 less than the final amended budget. The actual expenditures were less than budget in general due to not having to use any reserves to cover expenditures. The significant difference between the original and final budget for the year ended September 30, 2022, was the adjustment of the carry forward to the prior year audited balance. V 16I81 Immokalee Fire Control District Management's Discussion and Analysis September 30, 2023 Capital Assets The following is a schedule of the District's capital assets at September 30: Capital Assets September 30 2022 2023 Capital Assets not being depreciated: Land $ 390,256 $ 390,256 Construction in progress 2,564,661 6,508,106 Total Capital Assets not being depreciated 2,954,917 6,898,362 Capital Assets being depreciated: Buildings and building improvements 13,298,314 13,316,996 Machinery& equipment 2,664,664 2,309,079 Vehicles 3,951,660 4,840,528 Total Capital Assets being depreciated 19,914,638 20,466,603 Less: Accumulated Depreciation (3,327,482) (3,798,722) Capital Assets, being depreciated, net 16,587,156 16,667,881 Capital Assets, Net $ 19,542,073 $ 23,566,243 The District purchased capital assets during the year ended September 30, 2023 in the amount of$5,173,822 which consisted substantially of a new pumper truck, an officer vehicle and a service truck. The District purchased various equipment totaling $304,945. The District also incurred costs related to construction of the new Immokalee station (St 30) in the amount of$3,943,445. During the year ended September 30, 2022, the District purchased capital assets of $5,030,219 which consisted of construction in progress of$2,152,084 related to new stations, and $2,878,135 for a staff vehicle, a brush truck, a tanker and other equipment to outfit Station #32. vi 161B1 Immokalee Fire Control District Management's Discussion and Analysis September 30, 2023 Long Term Liabilities The following is a summary of changes in long-term liabilities for the year ended September 30: 2022 2023 Net pension liability - FRS $ 4,248,721 $ 4,616,173 Net pension liability - HIS 704,672 1,099,842 Compensated absences 343,068 533,435 Capital leases 2,131,502 2,662,274 Net OPEB liability 291,263 266,641 Construction Loans 8,228,911 7,630,435 $ 15,948,137 '$ 16,808,800 During the year ended September 30, 2023, the District issued $2,700,000 in an additional construction loan to finish construction of Station #30. The District also entered 3 financing leases for a pumper truck, an officer vehicle and a service truck. During the year ended September 30, 2022, the District issued $5,301,929 in additional construction loans to continue construction of Stations #32 and #30. Station #32 was completed and placed in service during the year. Economic Factors and Next Year's Budget Rates The following were factors considered when next year's budget (2023-2024) was prepared: • The estimated property taxes increased by approximately $1,154,085 or 19% for budgeting purposes for 2024 as compared to 2023. The millage rate stayed consistent at 3.75 mills for the fiscal year ending September 30, 2024. The District plans to complete the construction of the New Market Road Fire Station #30 during FY 2024. 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: Immokalee Fire Control District, 5368 Useppa Drive, Ave Maria, Florida 34142, attention Becky Bronsdon, Chief Financial Officer, telephone (239) 657-2111. vii 16IB1 IMMOKALEE FIRE CONTROL DISTRICT Page 5 of 70 STATEMENT OF NET POSITION September 30,2023 Governmental Activities ASSETS Current assets: Cash and cash equivalents $ 2,874,576 Restricted cash and cash equivalents 3,049,636 Investments 25,373 Investments-restricted 157,411 Due from other governments,including restricted amount of$179,311 254,940 Prepaid expenses 152,743 Right of use subscription asset,current 53,783 Total current assets 6,568,462 Noncurrent assets: Right of use subscription asset,net of current 64,649 Capital assets: Land 390,256 Construction in progress 6,508,106 Depreciable buildings,equipment and vehicles (net of$3,798,722 accumulated depreciation) 16,667,881 Total noncurrent assets 23,630,892 TOTAL ASSETS 30,199,354 DEFERRED OUTFLOWS OF RESOURCES 1,470,945 LIABILITIES • Current liabilities: Accounts payable 137,330 Accrued liabilities 27,513 Due to other governments - Unearned revenue-land easement 12,000 Unearned revenue-impact fees 3,306,227 Retainage payable 293,563 Current portion of long-term obligations 3,381,209 Right of use subscription liability,current 53,783 Total current liabilities 7,211,625 Noncurrent liabilities: Noncurrent portion of long-term obligations 13,427,591 Right of use subscription liability,net of current 64,649 TOTAL LIABILITIES 20,703,865 DEFERRED INFLOWS OF RESOURCES 339,933 NET POSITION Net investment in capital assets 13,273,534 Restricted - Unrestricted(deficit) (2,647,033) TOTAL NET POSITION(DEFICIT) $ 10,626,501 The accompanying notes are an integral part of this statement. 16IB1 IMMOKALEE FIRE CONTROL DISTRICT Page 6 of 70 STATEMENT OF ACTIVITIES Year Ended September 30,2023 Governmental Activities EXPENSES Governmental Activities Public Safety-Fire Protection Personnel services $ 5,415,117 Operating expenses 1,222,826 Depreciation 1,147,565 Interest and fiscal charges 342,964 TOTAL EXPENSES-GOVERNMENTAL ACTIVITIES 8,128,472 PROGRAM REVENUES Charges for services - Operating/capital grants and contributions 160,659 TOTAL PROGRAM REVENUES 160,659 NET PROGRAM EXPENSES 7,967,813 GENERAL REVENUES Ad Valorem taxes 6,100,838 Impact fees 1,414,108 Interest 303,203 Gain on disposition of capital assets 24,155 Other financial assistance-CARES Act - Other 335,197 TOTAL GENERAL REVENUES 8,177,501 INCREASE(DECREASE) IN NET POSITION 209,688 NET POSITION(DEFICIT)-Beginning of year 10,416,813 NET POSITION(DEFICIT)-End of the year $ 10,626,501 The accompanying notes are an integral part of this statement. 16I81 IMMOKALEE FIRE CONTROL DISTRICT Page 7 of 70 BALANCE SHEET - GOVERNMENTAL FUNDS September 30,2023 Total General Impact Fee Governmental Fund Fund Funds ASSETS Cash and cash equivalents $ 2,874,576 $ - $ 2,874,576 Restricted cash and cash equivalents - 3,049,636 3,049,636 Investments 25,373 157,411 182,784 Due from other governments 75,629 179,311 254,940 Due from other funds 66,342 - 66,342 Prepaid expenditures 152,743 - 152,743 TOTAL ASSETS $ 3,194,663 $ 3,386,358 $ 6,581,021 LIABILITIES AND FUND BALANCE LIABILITIES Accounts payable $ 135,541 $ 1,789 $ 137,330 Accrued liabilities 27,513 - 27,513 Due to other governments - - - Due to other funds - 66,342 66,342 Retainage payable 293,563 - 293,563 Unearned revenue-land easement - 12,000 12,000 Unearned revenue-impact fees - 3,306,227 3,306,227 TOTAL LIABILITIES 456,617 3,386,358 3,842,975 FUND BALANCE Nonspendable 152,743 - 152,743 Assigned 2,585,303 - 2,585,303 Unassigned - - - TOTAL FUND BALANCE 2,738,046 - 2,738,046 TOTAL LIABILITIES AND FUND BALANCE $ 3,194,663 $ 3,386,358 $ 6,581,021 The accompanying notes are an integral part of this statement. 16181 IMMOKALEE FIRE CONTROL DISTRICT Page 8 of 70 RECONCILIATION OF THE BALANCE SHEET - GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION September 30,2023 Amount Total fund balance for governmental funds $ 2,738,046 Amounts reported for governmental activities in the statement of net position are different because: Right of use-subscription asset 118,432 118,432 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 390,256 Construction in progress 6,508,106 6,898,362 Governmental capital assets being depreciated: Building,Equipment and Vehicles 20,466,603 Less accumulated depreciation (3,798,722) 16,667,881 Deferred outflows and deferred inflows related to pensions are applied to future periods and,therefore,are not reported in the governmental funds. Deferred outflows related to pensions 1,470,945 1,470,945 Deferred inflows related to pensions (339,933) (339,933) Right of use-subscription liability (118,432) (118,432) Long-term liabilities are not due and payable in the current period and,therefore,are not reported in the governmental funds. Net pension liability-FRS (4,616,173) Net pension liability-HIS (1,099,842) Capital leases (2,662,274) Construction loan (7,630,435) Compensated absences (533,435) Net OPEB liability (266,641) (16,808,800) Elimination of interfund amounts: Due from other funds 66,342 Due to other funds (66,342) Total net position(deficit)of governmental activities $ 10,626,501 The accompanying notes are an integral part of this statement. 161 Bi IMMOKALEE FIRE CONTROL DISTRICT Page 9 of 70 STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE - GOVERNMENTAL FUNDS Year Ended September 30,2023 Impact Total General Fee Governmental Fund Fund Funds REVENUES Ad Valorem taxes $ 6,100,838 $ - $ 6,100,838 Intergovernmental revenues: Federal public safety grants-CDBG 158,139 - 158,139 State public safety grants - - - Other grants - - - State firefighter supplemental 2,520 - 2,520 Fees: Inspection fees - - - Impact fees - 1,414,108 1,414,108 Miscellaneous: Interest 200,514 102,689 303,203 Other 335,197 - 335,197 TOTAL REVENUES 6,797,208 1,516,797 8,314,005 EXPENDITURES Current Public safety Personnel services 4,495,167 - 4,495,167 Operating expenditures 1,143,017 79,809 1,222,826 Capital outlay 4,361,815 812,007 5,173,822 Debt service Principal reduction 3,237,808 432,721 3,670,529 Interest and fiscal charges 150,704 192,260 342,964 TOTAL EXPENDITURES 13,388,511 1,516,797 14,905,308 EXCESS OF REVENUES OVER(UNDER)EXPENDITURES (6,591,303) - (6,591,303) OTHER FINANCING SOURCES(USES) Proceeds from issuance of financing lease 123,067 - 123,067 Proceeds from disposition of capital assets 26,242 - 26,242 Proceeds from issuance of construction loans 3,479,758 - 3,479,758 TOTAL OTHER FINANCING SOURCES(USES) 3,629,067 - 3,629,067 NET CHANGE IN FUND BALANCE (2,962,236) - (2,962,236) FUND BALANCE-Beginning of the year 5,700,282 - 5,700,282 FUND BALANCE-End of the year $ 2,738,046 $ - $ 2,738,046 The accompanying notes are an integral part of this statement. 16181 IMMOKALEE FIRE CONTROL DISTRICT Page 10 of 70 RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES Year Ended September 30,2023 Amount Net change(excess of revenues over(under)expenditures) in fund balance-total governmental funds $ (2,962,236) The decrease(change)in net position reported for governmental activities in the statement of activities is different because: Governmental funds report capital outlays as expenditures. However,in the Statement of Activities,the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. Plus:Expenditures for capital assets 5,173,822 Less:proceeds from disposition of capital assets (26,242) Plus:gain on disposition of capital assets 24,155 Less: current year depreciation (1,147,565) 4,024,170 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. Proceeds from issuance of capital lease (902,825) Proceeds from issuance of construction loans (2,700,000) Repayments(principal retirement)for capital leases 372,053 Repayments(principal retirement)for construction loan 3,298,476 67,704 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 deferred outflows-Pensions (100,858) (Increase)decrease in deferred inflows-Pensions 109,275 (Increase)decrease in net pension liability-FRS (367,452) (Increase)decrease in net pension liability-HIS (395,170) (Increase)decrease in compensated absences,net (190,367) (Increase)decrease in net OPEB liability 24,622 (919,950) Increase(decrease)in net position of governmental activities $ 209,688 The accompanying notes are an integral part of this statement. 16IB1 IMMOKALEE FIRE CONTROL DISTRICT Page 11 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE A- ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization Immokalee Fire Control District(the "District"), is an independent special district established on May 3, 1955 by Laws of Florida, Chapter 55-30666, as amended. The District has the general and specific powers prescribed by Florida Statutes Chapters 189, 633 and Chapter 191. Laws of Florida, Chapter 2000-393 codified, reenacted, amended and repealed its prior enabling acts. Also, as a result of Laws of Florida, Chapter 2000-393, the District's name was changed from Immokalee Fire Control and Rescue District to Immokalee Fire Control District. Laws of Florida, Chapter 2001-330 amended Laws of Florida, Chapter 2000-393 and authorized the District to levy impact fees on new construction within the District. During January 2012,the voters within the District passed a referendum increasing the District's millage cap from 3 mills to 3.75 mills effective for the year ended September 30, 2013 and thereafter. The District was created for the purpose of providing fire control and protection services as well as crash and rescue services for a designated area in eastern Collier County. The District operates three (3) station houses and has approximately 37 employees including part-time employees plus five (5) Commissioners. The District is governed by an elected five (5) member Board of Commissioners serving staggered four(4) year terms. Summary of Significant Accounting Policies The following is a summary of the significant accounting policies used in the preparation of these 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 Entity: Omnibus -An Amendment of GASB Statements No. 14 and No. 34" (GASB 61). These statements require 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 Statement No. 14, as amended, there are no component units required to be included or included in the District's basic financial statements. 1 6 I B 1 IMMOKALEE FIRE CONTROL DISTRICT Page 12 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE A- ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED The basic financial statements of the District are comprised of the following: - Government-wide financial statements - Fund financial statements -Notes to the financial statements During the year ended September 30, 2022,the District adopted GASB Statement No. 87 - Leases (GASB 87). The District, however, determined its current lease agreements to be immaterial, therefore, do not meet the recording criteria of GASB 87 at September 30, 2023. 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. 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. Under the accrual basis of accounting,revenues, expenses, 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. 16I B1 IMMOKALEE FIRE CONTROL DISTRICT Page 13 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE A- ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Government-wide Financial Statements, continued 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. Since the year ended September 30, 2018, the District has contracted another fire district to perform all fire inspections within the Immokalee Fire Control District. As such,the contracted District was entitled to all fire inspection fee revenues. Capital grant revenues are grants from other governmental entities restricted for the purchase of specific capital assets. Fund Financial Statements The District adheres to GASB Statement Number 54, "Fund Balance Reporting and Governmental Fund Type Definitions" (GASB 54). 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 retained earnings, 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 Districts 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. 16181 IMMOKALEE FIRE CONTROL DISTRICT Page 14 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE A- ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED 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 enough 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. 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 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. 16181 IMMOKALEE FIRE CONTROL DISTRICT Page 15 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE A- ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Measurement Focus and Basis of Accounting, continued 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. 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 property taxes, interest on investments, and intergovernmental revenues. Property taxes are recorded as revenues in the fiscal year in which they are levied,provided they are collected in the current period or within sixty days thereafter. 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 the long-term debt, if any,which is recognized when due; and (2) expenditures are generally not divided between years by the recording of prepaid expenditures. When both restricted and unrestricted resources are available for use, it is the District's policy to use restricted resources first, then unrestricted resources as they are needed. Separate financial statements are provided for governmental funds. 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. 16IBi IMMOKALEE FIRE CONTROL DISTRICT Page 16 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE A- ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED 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, except those required to be accounted for in the Impact Fee Fund. The Impact Fee Fund consists of fees imposed and collected by Collier County based on new construction within the District. The fees are restricted and can only be used for certain capital expenditures and/or the related debt associated with growth within the District. Budgetary Information The District has elected to report budgetary comparison of major funds as required supplementary information (RSI). Investments The District adheres to the requirements of Governmental Accounting Standards Board (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. Capital Assets Capital assets, which include land, construction in progress, buildings, equipment and machinery and vehicles are reported in the government-wide financial statements in the Statement of Net Position. The District follows a capitalization policy which calls for capitalization of all fixed assets that have a cost or donated value of$2,000 or more and have a useful life in excess of one year. 16181 IMMOKALEE FIRE CONTROL DISTRICT Page 17 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE A- ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Capital Assets, continued 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 expenses 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: Asset Years Buildings 30 Equipment and Machinery 3-20 Vehicles 4-10 16IB1 IMMOKALEE FIRE CONTROL DISTRICT Page 18 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE A- ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Budgets and Budgetary Accounting The District has adopted an annual budget for the General Fund. The District has also adopted an annual budget for its Special Revenue Fund,the Impact Fee Fund. The District follows these procedures in establishing budgetary data for the General Fund and the Impact 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 taxpayer comments. 3. The budget is adopted by approval of the Board of Commissioners. 4. Budget amounts, as shown in these 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. The District did amend the General Fund budget during the year ended September 30, 2023 in the amount of$4,369,661. The District did amend the Impact Fee Fund budget during the year ended September 30, 2023 in the amount of$422,893. 16IB1 IMMOKALEE FIRE CONTROL DISTRICT Page 19 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE A- ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Impact Fees/Deferred Revenue Through an inter-local agreement, 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 collected by Collier County and is remitted to the District. The fee is refundable if not expended by the District within a reasonable period from the date of collection. The District, therefore, records this fee as restricted cash and as deferred 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. Due To/From Other Funds Interfund receivables and payables arise from interfund transactions and are recorded in the fund statements by funds affected in the period in which 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. 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 sick, vacation and personal leave benefits (compensated absences) are expended in the respective operating funds when payments are made to employees. However, the liability for all accrued sick,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. 16181 IMMOKALEE FIRE CONTROL DISTRICT Page 20 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE A- ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED 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. Net Position In the government-wide financial statements, no net position has been identified as restricted. Restricted net position reflects those net assets that have constraints as to their use externally imposed by creditors,through debt covenants, by grantors, or by law. Fund Balances The governmental fund financial statements the District maintains may include nonspendable, restricted, committed, 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 balance consists of amounts that can be spent only on specific purposes stipulated by constitutional provisions or enabling legislation or externally imposed by creditors, grantors, contributors, or laws or regulations of other governments. The District maintained no restricted fund balances at September 30, 2023. Committed fund balance consists of amounts that represent resources whose use is constrained by limitations the Board(highest decision making) imposes upon itself. These constraints made by the Board remain binding unless removed in the same manner. The District maintained no committed fund balance at September 30, 2023. 16 { B1 IMMOKALEE FIRE CONTROL DISTRICT Page 21 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE A- ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Fund Balances, continued Assigned fund balance represents the portion of fund balance that reflects the District's intended use of resources. Such intent can only be established by the Board. The District maintained assigned fund balance for various uses at September 30, 2023. The Board's minimum fund balance policy is to maintain not less than three (3) months budgeted expenditures in assigned fund balance as well as other specifically assigned amounts. Unassigned fund balance is the portion of fund balance representing resources in excess of what can properly be classified in one of the other categories. Interfund Transactions The District considers interfund receivables (due from other funds) and interfund liabilities (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 initially made from it that are properly applicable to another fund are recorded as expenditures in the reimbursing funds and as reduction of expenditures in the fund that is reimbursed. 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 Florida Retirement System (FRS) and the Health Insurance Subsidy (HIS) defined benefit plans 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. The District's retirement plans and related amounts are described in a subsequent note. 16IB1 IMMOKALEE FIRE CONTROL DISTRICT Page 22 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE A- ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING New Accounting Guidance GASB 94:Public-Private and Public-Public Partnerships and Availability Payment Arrangements In March 2020,the GASB issued Statement No. 94 (Public-Private and Public- Public Partnerships and Availability Arrangements) to bring a uniform guidance on how to report public-private and public-public partnership arrangements, will recognize receivables for installment payments, deferred inflows of resources, and,when applicable, capital assets. Operators will recognize liabilities for installment payments and intangible right-to-use assets, and when applicable, deferred outflows of resources and liabilities for assets being transferred. This Statement also provides guidance for accounting and financial reporting for availability payment arrangement in which a government compensates an operator for services such as designing, constructing, financing, maintaining, or operating an underlying asset for a period of time in an exchange or exchange-like transaction. The provisions of this Statement are effective for the District's financial statements for the year ended September 30, 2023. The District, however, had no arrangements that met this Statement's reporting criteria and/or the related arrangement costs were considered immaterial. GASB 96: Subscription-Based Information Technology Arrangements (SBITAs) In May 2020, the GASB issued Statement No. 96 (Subscription-Based Information Technology Arrangements (SBITAs)), which defined the SBITAs and provides accounting and financial reporting for SBITAs by governments. This Statement requires a government to recognize a subscription liability and an intangible right-to-use subscription asset for the SBITAs. The provisions of this Statement are effective for the District's financial statements for the year ended September 30, 2023. The District had arrangements that met this Statement's reporting criteria and have reported them as subscription right of use asset and liability, respectively, on the Government-Wide financial statements. For further discussion see Note Q. 16181 IMMOKALEE FIRE CONTROL DISTRICT Page 23 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE A- ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED 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 as an outflow of resources (expense/expenditure) until then. The deferred amount on pensions is reported 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 and OPEB is reported only in the government-wide Statement of Net Position. A deferred amount on pensions and OPEB 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 benefits through the plans except earnings which are amortized over five to seven years. Subsequent Events Subsequent events have been evaluated through February 1, 2024, which is the date the financial statements were available to be issued. NOTE B- CASH AND CASH EQUIVALENTS At September 30, 2023, cash and cash equivalents were $5,924,212, which included unrestricted cash of$2,874,576 in the General Fund and restricted cash of $3,049,636, which was held in the Impact Fee Fund. Restricted cash is comprised of impact fees which are restricted for capital asset acquisition and/or improvement due to growth within the District. 16IB1 IMMOKALEE FIRE CONTROL DISTRICT Page 24 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE B - CASH AND CASH EQUIVALENTS, CONTINUED Deposits The District's deposit policy allows deposits to be held in demand deposit or money market accounts and other investments per Florida Statutes, Chapter 218.415(17). All District deposits were held in a financial institution designated as a qualified depository by the State Treasurer. At September 30, 2023,the carrying amounts of the District's deposits were $2,874,576 and $3,049,636 in the General Fund and the Impact Fee Fund, respectively. At September 30, 2023, bank balances were $2,994,568 and $3,056,344 in the General Fund and Impact Fee Fund, respectively. These deposits were entirely insured by federal depository insurance or by collateral pursuant to the Public Depository Security Act(Florida Statute 280) of the State of Florida. NOTE C - INVESTMENTS 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, 2023,the District's investments in the FL FIT-Cash Pool (CP) consist of the following: Fair Value(NAV)/ Cost Carrying Basis Amount General Fund Florida Fixed Income Trust FL FIT-Cash Pool(CP) $ 25,373 $ 25,373 Total investments-General Fund $ 25,373 $ 25,373 Impact Fee Fund Florida Fixed Income Trust FL FIT-Cash Pool(CP) $ 157,411 $ 157,411 Total investments-Impact Fee Fund $ 157,411 $ 157,411 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. 16181 IMMOKALEE FIRE CONTROL DISTRICT Page 25 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE C - INVESTMENTS, 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 fair value, as provided by paragraph 11 of GASB Statement#31. 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. The Pool is not SEC registered. 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, 2023, the Cash Pool's investments consisted of the following: 48% with commercial paper; 23%with institutional money market deposits and mutual funds; and 29%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 disclosures which are required 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. 161 B1 IMMOKALEE FIRE CONTROL DISTRICT Page 26 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE C - INVESTMENTS, 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 30,2023,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 is not exposed to foreign currency risk during the year ended September 30,2023. Securities Lending: Florida Fixed Income Trust(FL FIT)Cash Pool did not participate in securities lending program during the period October 1,2022 through September 30,2023. Florida Fixed Income Trust(FL FIT) Cash Pool does provide separate audited financial statements for the year ended June 30, 2023. At September 30, 2023, the District reported Florida Fixed Income Trust(FL FIT) Cash Pool investments of$182,784. The Florida Fixed Income Trust(FL FIT) Cash Pool carried a credit rating of AAAf/S1 by Fitch Rating and had a dollar weighted average days to maturity (WAM) of 23 days at September 30, 2023. The Florida Fixed Income Trust(FL FIT) Cash Pool weighted average days to final maturity (WAL)was 94 days at September 30, 2023. The Cash Pool's duration is as follows: expected target duration 0-.5 years; effective duration of.063 years. Rule 2a7 allows funds to use a constant of$1.00 per share. • 16181 IMMOKALEE FIRE CONTROL DISTRICT Page 27 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE D - DUE TO/FROM OTHER GOVERNMENTS Due from other governments at September 30, 2023, are as follows: Description General Fund Collier County Tax Collector $ 69,479 Other governments 6,150 75,629 Impact Fee Fund Collier County BOCC-Impact fees 179,311 $ 254,940 Management of the District believes the due from other governments amounts to be fully collectible. NOTE E - DUE TO/FROM OTHER FUNDS Interfund receivables and payables at September 30, 2023, are as follows: Due From Due To Other Funds Other Funds General Fund: Impact Fee $ 66,342 $ - Total General Fund 66,342 - Special Revenue Fund: Impact Fee: General - 66,342 Total Special Revenue Fund - 66,342 Total $ 66,342 $ 66,342 Interfund receivables and payables were eliminated for presentation purposes in the Statement of Net Position at September 30, 2023. 161 B1 IMMOKALEE FIRE CONTROL DISTRICT Page 28 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE F - CAPITAL ASSETS ACTIVITY The following is a summary of changes in capital assets activity for the year ended September 30, 2023: Balance Balance October 1 Increases/ Decreases/ Adjustments/ September 30 2022 Additions Deletions Reclassifications 2023 Capital Assets Not Being Depreciated: Land $ 390,256 $ - $ - $ - $ 390,256 Construction in Progress 2,564,661 3,943,445 - - 6,508,106 Total Capital Assets Not Being Depreciated 2,954,917 3,943,445 - - 6,898,362 Capital Assets Being Depreciated: Buildings 13,298,314 18,682 - - 13,316,996 Equipment&Machinery 2,664,664 304,945 (660,530) - 2,309,079 Vehicles 3,951,660 906,750 (17,882) - 4,840,528 Total Capital Assets Being Depreciated 19,914,638 1,230,377 (678,412) - 20,466,603 Less Accumulated Depreciation: Buildings (754,850) (439,978) - - (1,194,828) Equipment&Machinery (1,341,677) (277,043) 660,530 - (958,190) Vehicles (1,230,955) (430,544) 15,795 - (1,645,704) Total Accumulated Depreciation (3,327,482) (1,147,565) 676,325 - (3,798,722) Total Capital Assets Being Depreciated,Net 16,587,156 82,812 (2,087) - 16,667,881 Capital Assets,Net $19,542,073 $4,026,257 $ (2,087) $ - 23,566,243 Related debt (10,292,709) Net investment in capital assets $13,273,534 Depreciation expense was charged to the following functions during the year ended September 30, 2023: Amount General Government $ 1,147,565 Total Depreciation Expense $ 1,147,565 161 B1 IMMOKALEE FIRE CONTROL DISTRICT Page 29 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE F- CAPITAL ASSETS ACTIVITY, CONTINUED The District has capital assets held under financing leases with a total cost of$3,700,117 at September 30,2023.The capital assets held under financing lease had accumulated depreciation of$1,011,170 and depreciation expense of$391,787 as of and for the year ended September 30,2023. NOTE G • LONG-TERM LIABILITIES The following is a summary of changes in long-term liabilities for the year ended September 30, 2023: Balance Balance Amounts October 1 Retirements/ September 30 Due Within 2022 Additions Adjustments 2023 One Year Net pension liability-FRS $ 4,248,721 $ 367,452 $ - $ 4,616,173 $Net pension liability-HIS 704,672 395,170 - 1,099,842 - Financing lease-2 vehicles 10,167 - (10,167) - - Financing lease-BC Expedition - 38,028 (8,929) 29,099 8,929 Financing lease-F250 - 85,039 (16,349) 68,690 16,349 Financing lease-pumper 536,705 - (82,231) 454,474 85,679 Financing lease-radios 148,304 - (34,245) 114,059 36,067 Financing Lease-ladder truck 1,081,800 - (122,608) 959,192 126,017 Financing Lease-tanker truck 302,626 - (17,143) 285,483 17,740 Financing lease-vehicle 51,900 - (11,637) 40,263 9,924 Financing lease-Pierce pumper - 779,758 (68,744) 711,014 70,648 Construction loan(Sta 32) 5,228,911 - (298,476) 4,930,435 309,856 Construction loan(Sta 30) 3,000,000 - (3,000,000) - - Construction loan(Sta 30) - 2,700,000 - 2,700,000 2,700,000 Compensated Absences 343,068 190,367 - 533,435 Net OPEB Liability 291,263 - (24,622) 266,641 - $15,948,137 $ 4,555,814 $(3,695,151) $ 16,808,800 $ 3,381,209 The following is a summary of the long-term obligations at September 30, 2023: Amount Net pension obligation-FRS pension plan. This amount is actuarially determined through calculation based upon the audited financial statements of the Florida Retirement Plan. $ 4,616,173 Net pension obligation-HIS plan. This amount is actuarially determined through calculation based upon the audited financial statements of the Florida Retirement Plan. 1,099,842 The District entered into a five year$89,857 financing lease agreement.Monthly payments are$1,654 and are interest free.Payments began on March 20,2018 with a final payment due February 20,2023.The lease was collateralized by the respective two vehicles. This lease was paid in full during the year ended - September 30,2023. The District entered into a six year$38,028 financing lease agreement.Annual payments are$8,929 and are interest free.Payments began on May 31.2022 with a final payment due May 31,2027.The lease is collateralized by the vehicle. 29,099 16181 IMMOKALEE FIRE CONTROL DISTRICT Page 30 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE G- LONG-TERM LIABILITIES, CONTINUED The District entered into a six year$85,039 financing lease agreement.Annual payments are$16,349 and are interest free.Payments began on October 31.2022 with a final payment due October 31,2027.The lease is collateralized by the vehicle. 68,690 The District entered into a eight year$764,074 financing lease agreement.Annual payments are$104,731 including fixed interest of 4.19%.Payments began on January 7,2020 with a final payment due January 7,2027.The lease agreement is collateralized by the respective pumper truck. 454,474 The District entered into a seventy-five(75)month$231,713 financing lease agreement. Initial payment of$23,171,then six(6)annual payments of$42,135 including fixed interest of 5.32%.Payments began on October 1,2019 with a final payment due October 1,2025.The lease is collateralized by the respective radio equipment. 114,059 The District entered into a ten(10)year$1,315,897 financing lease agreement. Annual payments are$152,682 including fixed interest of 2.78%. Payments began on June 20,2021 with a fmal payment due on April 20,2030.The lease is collateralized by the respective ladder truck. 959,192 The District entered into a fifteen(15)year$319,193 fmancing lease agreement. Annual payments are$27,675 including fixed interest of 3.48%. Payments began on October 19,2021 with a final payment due on October 19,2035.The lease is collateralized by the tanker truck. 285,483 The District entered into a six year$61,330 financing lease agreement.Annual payments are$11,791 including interest at 4.4%.Payments began on May 10,2022 with a final payment due May 10,2027.The lease is collateralized by the respective vehicle. 40,263 The District entered a$5,500,000 loan March 2,2020 to fund the construction of Station 32.The loan is payable in one hundred eighty(180)payments of principal and interest of$38,388 beginning October 21,2022.The loan matures March 2,2026. Interest accrues at 3.15% per year. This loan is collateralized by Impact Fees. 4,930,435 The District entered into a$3,000,000 interest only loan on August 23,2022 to fund the construction of Station 30.Monthly interest payments at 2.67%are due monthly beginning October 1,2022.Final payment of principal plus accrued interest was due on August 1,2023.The loan was collateralized by Ad Valorem taxes and Impact Fees. This loan was paid in full during the year ended September 30,2023. The District entered into a$2,700,000 interest only loan on September 1,2023 to fund the construction of Station 30.Monthly interest payments at 4.55%are due monthly beginning October 21,2023.Final payment of principal plus accrued interest is due on September 21,2024.The loan is collateralized by Ad Valorem revenues.This loan replaced the$3,000,000 construction loan for Station 30. 2,700,000 The District entered into a ten year$779,758 financing lease agreement.Annual payments are$90,339 including interest at 2.77%.Payments began on December 20, 2022 with a fmal payment due December 20,2031.The lease is collateralized by the respective Pierce pumper. 711,014 16181 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). 42 (including 5 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). 5 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) $2,699,060 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) $67,400 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). See Note N 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. actual at FYE). See attached pages 3 - 4. 161 B1 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. 3.75 mills b. The current year gross amount of ad valorem taxes collected by or on behalf of the district. $6,100,838 c. The total amount of outstanding bonds issued by the district and terms of such bonds. $0 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 16181 IMMOKALEE FIRE CONTROL DISTRICT Page 3 ORIGINAL BUDGET vs. ACTUAL COMPARISON REPORT -UNAUDITED - GENERAL FUND Year Ended September 30,2023 General Fund Variance Original Favorable Budget Actual (Unfavorable) REVENUES Ad Valorem taxes $ 5,963,864 $ 6,100,838 $ 136,974 Intergovernmental revenues: Federal public safety grant-CDBG - 158,139 158,139 State grants - - - Other grants - - - State firefighter supplemental 840 2,520 1,680 Inspection fees - - - Public safety services - - - Miscellaneous: Interest 2,500 200,514 198,014 Other 208,100 335,197 127,097 Reserves brought forward 5,554,485 - (5,554,485) TOTAL REVENUES 11,729,789 6,797,208 (4,932,581) EXPENDITURES Current Public safety Personnel services 4,436,514 4,495,167 (58,653) Operating expenditures 1,061,777 1,143,017 (81,240) Capital outlay 3,077,000 4,361,815 (1,284,815) Debt service Principal reduction 649,000 3,237,808 (2,588,808) Interest and fiscal charges - 150,704 (150,704) Assigned-90 day reserve 1,200,000 - 1,200,000 Assigned-Prepapid expenses 23,987 - 23,987 Assigned-Replacement Station 30 1,000,000 - 1,000,000 Assigned-Emergency 306,511 - 306,511 Assigned-COVID Grant Replacement Vehicle - - - Assigned-Capital purchases - - - Assigned-Replacement Station 30 - - - TOTAL EXPENDITURES 11,754,789 13,388,511 (1,633,722) EXCESS OF REVENUES OVER(UNDER)EXPENDITURES (25,000) (6,591,303) (6,566,303) OTHER FINANCING SOURCES(USES) Proceeds from issuance of financing lease - 123,067 123,067 Proceeds from issuance of construction loan - 3,479,758 3,479,758 Proceeds from disposition of capital assets 25,000 26,242 1,242 TOTAL OTHER FINANCING SOURCES(USES) 25,000 3,629,067 3,604,067 NET CHANGE IN FUND BALANCE $ - (2,962,236) $ (2,962,236) FUND BALANCE-Beginning 5,700,282 FUND BALANCE-Ending $ 2,738,046 The accompanying notes are an integral part of this statement. 161 B1 IMMOKALEE FIRE CONTROL DISTRICT Page 4 ORIGINAL BUDGET vs. ACTUAL COMPARISON REPORT- UNAUDITED -IMPACT FEE FUND Year Ended September 30,2023 Impact Fee Fund Variance Original Favorable Budget Actual (Unfavorable) REVENUES Impact fees $ 2,000,000 $ 1,414,108 $ (585,892) Miscellaneous: Interest 3,500 102,689 99,189 Cash brought forward 2,395,927 - (2,395,927) TOTAL REVENUES 4,399,427 1,516,797 (2,882,630) EXPENDITURES Current Public safety Operating expenditures 75,000 79,809 (4,809) Capital outlay 1,125,000 812,007 312,993 Debt service Principal reduction 760,131 432,721 327,410 Interest and fiscal charges 198,456 192,260 6,196 Cash carried forward 2,240,840 - 2,240,840 TOTAL EXPENDITURES 4,399,427 1,516,797 2,882,630 EXCESS OF REVENUES OVER(UNDER)EXPENDITURES OTHER FINANCING SOURCES(USES) Proceeds from issuance of financing lease - - - Proceeds from issuance of construction loan - TOTAL OTHER FINANCING SOURCES(USES) - _NET CHANGE IN FUND BALANCE $ - - $ - FUND BALANCE-Beginning - FUND BALANCE-Ending $ - • The accompanying notes are an integral part of this statement. 16181 IMMOKALEE FIRE CONTROL DISTRICT Page 31 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE G - LONG-TERM LIABILITIES, CONTINUED Non-current portion of compensated absences. Employees of the District are entitled to paid leave(sick,vacation and comp time)based on length of service and job classification. 533,435 Net OPEB liability-actuarially determined-GASB No.75. 266,641 Total long-term liabilities 16,808,800 Current portion (3,381,209) Noncurrent portion $ 13,427,591 The annual debt service requirements at September 30, 2023, were as follows: Years Ending Total Total September 30 Principal Interest Total 2024 $ 3,381,209 $ 358,982 $ 3,740,191 2025 695,986 212,156 908,142 2026 718,673 189,468 908,141 2027 787,482 165,989 953,471 2028 609,305 140,179 749,484 2029-2033 2,676,416 431,980 3,108,396 2034-2037 1,423,638 73,093 1,496,731 Total debt 10,292,709 1,571,847 11,864,556 Net pension liability-FRS 4,616,173 - 4,616,173 Net pension liability-HIS 1,099,842 - 1,099,842 Accrued compensated absences-vacation 533,435 - 533,435 Net OPEB obligation 266,641 - 266,641 Total long-term debt $ 16,808,800 $ 1,571,847 $ 18,380,647 Interest expense related to the capital leases payable was $151,510 for the year ended September 30, 2023. Interest expense related to the construction loans was $191,454 for the year ended September 30, 2023. 16181 IMMOKALEE FIRE CONTROL DISTRICT Page 32 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE H - RETIREMENT PLAN - DEFINED BENEFIT PENSION PLAN 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. 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, 2022, is available from the Florida Department of Management Services' Website (www.dm s.myflorida.com). The District's total pension expense, $1,505,753 for the year ended September 30, 2023, is recorded in the government-wide financial statements. Total District actual retirement contribution expenditures were $751,548, $645,398 and $539,945 for the years ended September 30, 2023, 2022, and 2021, respectively. The District contributed 100%of the required contributions. 161B1 IMMOKALEE FIRE CONTROL DISTRICT Page 33 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE H - RETIREMENT PLAN -DEFINED BENEFIT PENSION PLAN, CONTINUED 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 and 6 years of service 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 and 8 years of service 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 with 8 years of service or at any age after 30 years of service. However, effective July 1, 2023, for special risk who enrolled on or after July 1, 2011, normal retirement date changed to the earlier of 25 years of creditable service or age 55. 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. 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 elect to participate in DROP at any time after reaching normal retirement date. 161 B1 IMMOKALEE FIRE CONTROL DISTRICT Page 34 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE H - RETIREMENT PLAN- DEFINED BENEFIT PENSION PLAN, CONTINUED FRS Pension Plan, continued Effective July 1, 2023, an employee may participate in DROP for a period not to exceed 96 months (8 years) after electing to participate except for certain instructional personnel who can participate for 120 months. During the period of DROP participation, deferred monthly benefits are held in the FRS Trust Fund and accrue interest. Interest accrues at 4% on DROP accumulation held on or after July 1, 2023 and at 1.3%prior. The net pension liability does not include amounts for DROP participants, as these members are considered retired and are not accruing additional pension benefits. The restricted 12 month election window was removed. Participants may elect to enter DROP at anytime after becoming fully vested and reaching normal retirement age. 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 16181 IMMOKALEE FIRE CONTROL DISTRICT Page 35 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE H- RETIREMENT PLAN- DEFINED BENEFIT PENSION PLAN, CONTINUED FRS Pension Plan, continued Senior Management Service Class 2.00 Elected Officers'Class 3.00 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, 2023 were as follows: Percent of Gross Salary* Class(2) Employee Employer(1) Employer(3) Florida Retirement System,Regular 3.00 11.91 13.57 Florida Retirement System,Senior Management Service 3.00 31.57 34.52 Florida Retirement System,Special Risk 3.00 27.83 32.67 Deferred Retirement Option Program-Applicable to Members from All of the Above Classes 0.00 18.60 21.13 Florida Retirement System,Reemployed Retiree (2) N/A N/A Florida Retirement System,Elected Official 3.00 57.00 58.68 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 7/1/22-6/30/23. (2) Contribution rates are dependent upon retirement class in which reemployed. (3) Employer rates include 2.0 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 7/1/23-6/30/24. * As defined by the Plan. 161 B1 IMMOKALEE FIRE CONTROL DISTRICT Page 36 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30, 2023 NOTE H - RETIREMENT PLAN -DEFINED BENEFIT PENSION PLAN, CONTINUED FRS Pension Plan, continued Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to the Pension Plan. At September 30, 2023, the District reported a pension liability of$4,616,173 for its proportionate share of the net pension liability. The net pension liability was measured as of June 30, 2023, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of July 1, 2023. The District's proportionate share of the net pension liability was based on the District's 2022-23 fiscal year contributions relative to the total 2022-23 fiscal year contributions of all participating members. At September 30, 2023,the District's proportionate share was .011584793 percent,which was an increase of.000165967 percent from its proportionate share measure as of September 30, 2022. For the year ended September 30, 2023,the District recognized a pension expense of$1,415,408. 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 $ 433,419 $ - Change of assumptions 300,917 Net difference between projected and actual earnings on pension plan investments 192,784 - Changes in proportion and differences between District contributions and proportionate share of contributions 227,393 226,948 District contributions subsequent to the measurement date 170,208 - Total $ 1,324,721 $ 226,948 161131 IMMOKALEE FIRE CONTROL DISTRICT Page 37 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE H - RETIREMENT PLAN- DEFINED BENEFIT PENSION PLAN, CONTINUED FRS Pension Plan, continued The deferred outflows of resources related to the FRS pension, totaling $170,208, 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, 2024. 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 5.3 years as follows: Fiscal Years Ending September 30 Amount 2024 $ 219,075 2025 219,075 2026 219,075 2027 219,075 2028 170,879 Thereafter (119,614) Total $ 927,565 Actuarial Assumptions. The total pension liability in the July 1, 2023, actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement: Valuation date July 1, 2023 Measurement date June 30, 2023 Inflation 2.40 percent Real payroll growth 0.85 percent Salary increases 3.25 percent, average, including inflation Investment rate of return 6.70 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, 2023, valuation were based on the results of an actuarial experience study for the period July 1, 2013 through June 30, 2018. 161 B1 IMMOKALEE FIRE CONTROL DISTRICT Page 38 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE H- RETIREMENT PLAN- DEFINED BENEFIT PENSION PLAN, 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 1.00% 2.9% 2.9% 1.1% Fixed income 19.80% 4.5% 4.4% 3.4% Global equity 54.00% 8.7% 7.1% 18.1% Real estate(property) 10.30% 7.6% 6.6% 14.8% Private equity 11.10% 11.9% 8.8% 26.3% Strategic investments 3.80% 6.3% 6.1% 7.7% Total 100.00% Assumed inflation-Mean 2.40% 1.40% (1)As outlined in the Plan's investment policy Money-weighted Rate of Return. The annual money-weighted rate of return on the FRS Pension Plan investments for the year ended September 30, 2023, was 7.58%. Discount Rate. The discount rate used to measure the total pension liability was 6.70 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. 16181 IMMOKALEE FIRE CONTROL DISTRICT Page 39 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE H - RETIREMENT PLAN- DEFINED BENEFIT PENSION PLAN, 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 6.70 percent, 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(5.70 percent) or 1-percentage-point higher(7.70 percent)than the current rate: 1% Current 1% Decrease Discount Rate Increase (5.70%) (6.70%) (7.70%) District's proportionate share of the net FRS pension liability $ 7,885,364 $ 4,616,173 $ 1,881,104 Pension Plan Fiduciary Net Position. Detailed information about pension plan's fiduciary net position is available in the separately issued FRS Pension Plan and Other State Administered Systems Annual Comprehensive Financial Report(FRS ACFR) dated June 30, 2023. The FRS ACFR 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, 2023,the District reported a payable of$0 for the outstanding amount of contributions in the pension plan required for the year ended September 30, 2023. 161 B1 IMMOKALEE FIRE CONTROL DISTRICT Page 40 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE H - RETIREMENT PLAN-DEFINED BENEFIT PENSION PLAN, CONTINUED Health Insurance Subsidy (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, 2022, 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 years ended September 30, 2023 and 2022,the contribution rate ranged between 2.0 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, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to the HIS Plan. At September 30, 2023,the District reported a HIS liability of$1,099,842 for its proportionate share of the net HIS Plan's net pension liability. The net pension liability was measured as of June 30, 2023, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of July 1, 2023. The District's proportionate share of the net HIS liability was based on the District's 1b1B1 IMMOKALEE FIRE CONTROL DISTRICT Page 41 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE H - RETIREMENT PLAN -DEFINED BENEFIT PENSION PLAN, CONTINUED Health Insurance Subsidy (HIS) Plan, continued 2022-23 fiscal year contributions relative to the total 2022-23 fiscal year contributions of all participating members. At September 30, 2023, the District's proportionate share was .006925378 percent,which was an increase of.000272252 percent from its proportionate share measured as of September 30, 2022. For the fiscal year ended September 30, 2023,the District recognized HIS expense of$90,345. 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 $ 16,101 $ 2,581 Change of assumptions 28,915 95,305 Net difference between projected and actual earnings on HIS pension plan investments 568 - Changes in proportion and differences between District HIS contributions and proportionate share of HIS contributions 87,017 15,099 District contributions subsequent to the measurement date 13,623 - Total $ 146,224 $ 112,985 The deferred outflows of resources related to HIS, totaling $13,623, 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, 2024. 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 6.3 years as follows: Fiscal Years Ending September 30 Amount 2024 $ 3,736 2025 3,736 2026 3,736 2027 3,736 2028 3,594 Thereafter 1,078 Total $ 19,616 16181 IMMOKALEE FIRE CONTROL DISTRICT Page 42 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE H- RETIREMENT PLAN-DEFINED BENEFIT PENSION PLAN, CONTINUED Health Insurance Subsidy (HIS) Plan, continued Actuarial Assumptions. The total pension liability in the July 1, 2023, 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 3.65 percent Annual 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 has been completed for the Plan. Discount Rate. The discount rate used to measure the total HIS liability was 3.65 percent. 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 3.65 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(2.65 percent) or 1-percentage-point higher(4.65 percent)than the current rate: 1% Current 1% Decrease Discount Rate Increase (2.65%) (3.65%) (4.65%) District's proportionate share of the net HIS liability $ 1,254,749 $ 1,099,842 $ 971,436 161 B1 IMMOKALEE FIRE CONTROL DISTRICT Page 43 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE H- RETIREMENT PLAN -DEFINED BENEFIT PENSION PLAN, CONTINUED Health Insurance Subsidy (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 Annual Comprehensive Financial Report(FRS ACFR) dated June 30, 2023. The FRS ACFR 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, 2023, the District reported a payable of$0 for the outstanding amount of contributions to the HIS plan required for the fiscal year ended September 30, 2023. 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 Annual Comprehensive 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 16181 IMMOKALEE FIRE CONTROL DISTRICT Page 44 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE H- RETIREMENT PLAN - DEFINED BENEFIT PENSION PLAN, 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 2022-23 fiscal year were as follows: Percent of Gross Salary* Class(2) Employee Employer(1) Employer(3) Florida Retirement System,Regular 3.00 6.3 8.30 Florida Retirement System,Senior Management Service 3.00 7.67 9.67 Florida Retirement System,Special Risk 3.00 14.0 16.0 Florida Retirement System,Elected Official 3.00 11.34 13.34 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 7/1/22-6/30/23. (2) Contribution rates are dependent upon retirement class in which reemployed. (3) Employer rates include 2.0 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 7/1/23-6/30/24. * As defined by the Plan. Effective July 1, 2023, employer contribution rates increased by 2% in all membership classes. 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, 2022,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. 16181 IMMOKALEE FIRE CONTROL DISTRICT Page 45 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE H- RETIREMENT PLAN - DEFINED BENEFIT PENSION PLAN, 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 totaled $225,666 for the fiscal year ended September 30, 2023. Payables to the Investment Plan. At September 30, 2023,the District reported a payable of$0 for the outstanding amount of contributions to the Plan required for the fiscal year ended September 30, 2023. Other Retirement Plan Effective June 2020,the District initiated a 401(a)plan for the District's Fire Chief. Effective January 2019, the District began offering two (2) 457(b) Deferred Compensation Plans to all employees which allows for salary deferrals with no employer contributions. NOTE I - 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 of any unpaid taxes and must be sold not later than June 1 of each year. The billing, collection, and related recordkeeping 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 2023, is included in the accompanying financial statements, since such taxes are collected to finance expenditures of the subsequent period. 16181 IMMOKALEE FIRE CONTROL DISTRICT Page 46 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE I - PROPERTY TAXES, CONTINUED 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, 2023, $69,479 was due from the Collier County Tax Collector for ad valorem taxes and excess fees. 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 Beginning of fiscal year for which taxes have been levied October 1 Taxes due and payable(levy date) November 1 with various discount provisions through March 31 Property taxes payable- maximum discount(4 percent) 30 days after levy date 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, 2023, 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 2022 net taxable value of real property located within the District. NOTE J- IMPACT FEE FUND ACTIVITY During the year ended September 30, 2023,the Impact Fee Fund had the following activity: Amount Unearned revenue,October 1,2022 $ 2,405,180 Impact fee receipts* 2,315,155 Debt proceeds - Interest income 102,689 Professional fees(impact fee study) (58,940) Commissions(admin fee)-paid to Collier County (20,869) Debt service-principal (432,721) Debt service-interest (192,260) Capital outlay (812,007) Unearned revenue,September 30,2023 $ 3,306,227 *Includes$179,311 due from Collier County. 16181 IMMOKALEE FIRE CONTROL DISTRICT Page 47 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE K- RISK MANAGEMENT The District is exposed to various risks of loss related to torts;theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters. Insurance programs for general/professional liability, automobile and property are covered by commercial insurance. The District retains the risk of loss up to a deductible amount(ranging from $0 to $2,500)with the risk of loss in excess of this amount transferred to the insurance carrier with limits of liability of$1,000,000 per occurrence and $10,000,000 in the aggregate. The District is third party insured for employee health, dental and vision as well as workers' compensation. NOTE L - FUND BALANCE ALLOCATIONS Fund balance was allocated for the following purposes at September 30, 2023: Nonspendable Fund Balance Amount General Fund Prepaid expenditures $ 152,743 Total Nonspendable Fund Balance-General Fund 152,743 Assigned Fund Balance General Fund Assigned for fiscal year startup(90 day operations) 1,200,000 Capital purchases 100,000 Disaster/Emergency 265,303 COVID Grant Replacement Vehicle 20,000 Replacement Station 30 1,000,000 Total Assigned Fund Balance-General Fund 2,585,303 Unassigned Fund Balance Unassigned - Total Fund Balance-General Fund $ 2,738,046 16181 IMMOKALEE FIRE CONTROL DISTRICT Page 48 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE M-POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (OPEB) Plan Description The District's defined contribution OPEB Plan provides the opportunity to obtain health insurance, pharmacy, dental and vision benefits to its retired employees and their dependents. The year ended September 30, 2018 was the District's transition year and as such,the District implemented 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, 2023, there were no retirees eligible to receive benefits. At September 30, 2023, there were thirty-five (35) active full time eligible District employees and zero (0) inactive. The benefits are provided both with contractual or labor agreements. The benefits require contribution from the retirees, depending on certain specified criteria and, in particular, length of creditable employment. There is no requirement for the District to contribute toward this benefit and the District does not contribute toward this benefit. The minimum retirement age is 62 for administrative and 55 years old for special risk. The minimum years of service requirement is 10 years. The retiree's premiums for these benefits totaled $0 during the year ended September 30, 2023. Funding Policy The District's OPEB benefits are unfunded. The retiree is eligible for benefits under the District's health and pharmacy plan, but is obligated to reimburse the District for 100%of the cost of the retiree's health coverage. As such,the District has no ultimate obligation (explicit subsidy) for the retiree's health insurance premium. The District acts as agent for the retiree on a pay-as-you-go basis and recognizes expenditures at the time the premiums are due. The District does, however, incur the cost of premium rate being increased on its active employees (implicit subsidy) due to providing coverage to its retirees. The District has not determined if a separate trust fund or equivalent arrangement will be established into which the District would make contributions to advance-fund the obligation. Therefore, no separate financial statement is issued. All required disclosures are presented herein. The Plan's measurement date was September 30, 2023. The Plan's valuation date was September 30, 2023. 161Bi IMMOKALEE FIRE CONTROL DISTRICT Page 49 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE M-POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (OPEB), CONTINUED Funding Policy, continued The retiree pays 100% of the retiree health coverage therefore there is no explicit subsidy. The retiree may purchase dependent coverage through the District. At age 65 the retiree then must move to Medicare but may continue to purchase dental and vision coverage through the District. The District finances the benefits on a pay-as-you-go basis and recognizes expenditures at the time the premiums are due. The District subsidizes the premium rates paid by retirees by allowing them to participate at blended premium rates for both active and retired employees. These rates provide an implicit subsidy for retirees because, on an actuarial basis, retiree claims are expected to result in higher costs to the plan on average than those of active employees. The projection of future benefit payments for an ongoing plan involves estimates of the value of reported amounts and assumptions about the probability of occurrence of events far into the future. Examples include assumptions about future employment, mortality, and the healthcare cost trend. Amounts determined regarding the funded status of the plan and the annual required contributions of the employer are subject to continual revision as actual results are compared with past expectations and new estimates are made about the future. The schedule of funding progress presents multiyear trend information about whether the actuarial value of plan assets is increasing or decreasing over time relative to the actuarial accrued liabilities for benefits. 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. 161 B1 IMMOKALEE FIRE CONTROL DISTRICT Page 50 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE M-POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (OPEB), CONTINUED Actuarial Methods and Assumptions, continued At September 30, 2023, the District's Net OPEB Liability of$266,641 was measured as of September 30, 2023, and was determined by an actuarial valuation as of that date using the alternate measurement method. 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 PubG-2010 Mortality Tables for Males and Females projected 10 years using MP-2019. Actuarial Cost Method-Entry age normal cost method.(level%of pay) Annual healthcare cost trend using the Society of Actuaries Long-Run Medical Cost Trend Model baseline assumptions with an initial rate of 7.0%per year trending to ultimate 4.00%by 2028. Turnover-Derived from data maintained by the US Office of Personnel Management regarding the most recent experience of the employee group covered by the Federal Employees Retirement System. Amortization Period: Rolling 20 year amortization Amortization Method: level percentage of payroll The discount rate was 4.87%for 2023 (4.77%for 2022)(2.43%for 2021)(2.41%for 2020)(2.21% for 2019)(4.23%for 2018)(2.8%for 2017)and was based on the 20 Year Municipal Bond Rate with Aa2/AA or higher. Salary Increases 2.50% Discount Rate 4.87% Inflation Rate 2.50% Years to Ultimate 51 years The FRS salary scale was used. Participation percentage:20% Valuation Date September 30,2023 The actuarial assumptions used in the September 30,2023 (valuation date)were calculated using alternative measurement method in accordance with GASB methodology. 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. 16IBi IMMOKALEE FIRE CONTROL DISTRICT Page 51 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE M-POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (OPEB), CONTINUED Changes in the Net OPEB Liability Amount Balance at September 30, 2022 $ 291,263 Changes for the Year: Service Cost 15,066 Interest Cost on Total OPEB Liability 14,580 Change in Benefit Terms - Difference Between Expected and Actual Experience (18,102) Changes in Assumptions (34,823) Benefit Payments (1,343) Net Changes (24,622) Balance at September 30, 2023 $ 266,641 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 3.87% 4.87% 5.87% Net OPEB Liability $ 312,434 $ 266,641 $ 229,208 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 3.0-6.0% 4.0-7.0% 5.0-8.0% Net OPEB Liability $ 226,977 $ 266,641 $ 315,283 16181 IMMOKALEE FIRE CONTROL DISTRICT Page 52 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE M-POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (OPEB), CONTINUED Changes in the Net OPEB Liability, continued For the year ended September 30, 2023, the District recognized OPEB expense (credit) of($19,579). At September 30, 2023,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 $ - $ - Changes in Assumptions - - Net difference between projected and actual earnings - - Employer contribution subsequent to measurement date - - Total $ - $ - 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* 2024 $ - 2025 - 2026 - 2027 - 2028 - Total Thereafter - $ - *Per GASB No. 75 paragraph 43(a) since the District used the alternative measurement method the effects of assumptions are recognized immediately. As such, since the Plan holds no assets, their deferred inflows/outflows are zero. 161131 IMMOKALEE FIRE CONTROL DISTRICT Page 53 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE N - COMMITMENTS AND CONTINGENCIES In April 2021,the District entered into contract in the amount of$4,716,802 for the construction of Station 30. During the year ended September 30, 2023, there was a net increase in change orders in the amount of$1,372,246, bringing the sum of the contract to a total of$6,089,048. The District is funding the Station 30 project through a State Fire Service Grant in the amount of$900,000, a Federal CBDG grant in the amount of$1,016,647 and the remaining cost will be funded through a$2,700,000 construction loan and District funds (general and impact fees). Payments made under this contract total $5,777,369 and are included in Construction in Progress and Capital Outlay in the General Fund. At September 30, 2023,the balance of retainage is $293,563. NOTE O - 457(b) DEFERRED COMPENSATION PLANS The District offers the employees the opportunity to participate in two (2)457(b) deferred compensation plans. These Plans have a third party trustee/custodian that holds 100%of Plan assets. The Plans are 100%third party administered. The Plans accept only employee contributions. NOTE P - 401(a) RETIREMENT PLAN The Board of Fire Commissioners established the 401(a)Plan (the "Plan") for the Fire Chief. This retirement Plan is in addition to the benefits the Chief is entitled to from FRS/HIS. The Plan was effective on June 18, 2020. At September 30, 2023, the Plan has one (1) active participant and allows only the Chief to participate. The Plan permits employer contributions only. Amounts contributed by the employer are equal to $5,000 per fiscal year as required by the Chiefs employment contract. Employee contributions are prohibited. Employer contributions are 100%vested upon deposit into the Plan. Total District contributions to the Plan for the year ended September 30, 2023 were $5,000. 16IB1 IMMOKALEE FIRE CONTROL DISTRICT Page 54 of 70 NOTES TO THE FINANCIAL STATEMENTS September 30,2023 NOTE Q - SUBSCRIPTION LIABILITY The District entered into multiple subscription-based information technology arrangements for various software. The software have 1 year terms and have fixed payments. The District aggregated the subscriptions for reporting purposes. The District used a discount rate of 4.45%(incremental borrowing rate)to record the present value of the future minimum payments as of the date of implementation. The District is capitalizing the arrangements over a 3 year term consistent with its fixed asset capitalization policy. The future minimum subscription payments as of September 30, 2023 is as follows: Years Ending September 30 Amount 2024 $ 59,162 2025 67,585 126,747 Impact of present value discount (8,315) Present value $ 118,432 The amortization of the subscription liability for the year ended September 30, 2023, was $7,707. At September 30, 2023,the right of use-subscription asset and right of use- subscription liability balances are as follows: Amount Right of use subscription asset,current $ 53,783 Right of use subscription asset,noncurrent 64,649 $ 118,432 Right of use subscription liability,current $ 53,783 Right of use subscription liability,noncurrent 64,649 $ 118,432 161 B1 REQUIRED SUPPLEMENTARY INFORMATION OTHER THAN MD&A • u 16IB1 IMMOKALEE FIRE CONTROL DISTRICT Page 55 of 70 STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL - GENERAL FUND - SUMMARY STATEMENT Year Ended September 30,2023 General Fund Variance Original Final Favorable Budget Budget Actual (Unfavorable) REVENUES Ad Valorem taxes $ 5,963,864 $ 6,100,838 $ 6,100,838 $ - Intergovernmental revenues: Federal public safety grant-CDBG - 158,139 158,139 - State grants - - - - Other grants - - - - State firefighter supplemental 840 2,840 2,520 (320) Inspection fees - - - - Public safety services - - - - Miscellaneous: Interest 2,500 200,401 200,514 113 Other 208,100 334,125 335,197 1,072 Reserves brought forward 5,554,485 5,700,282 - (5,700,282) TOTAL REVENUES 11,729,789 12,496,625 6,797,208 (5,699,417) EXPENDITURES Current Public safety Personnel services 4,436,514 4,500,535 4,495,167 5,368 Operating expenditures 1,061,777 1,153,277 1,143,017 10,260 Capital outlay 3,077,000 4,361,849 4,361,815 34 Debt service Principal reduction 649,000 3,251,000 3,237,808 13,192 Interest and fiscal charges - 145,408 150,704 (5,296) Assigned-90 day reserve 1,200,000 1,200,000 - 1,200,000 Assigned-Prepaid expenses 23,987 - - - Assigned-Fleet Reserves 1,000,000 1,000,000 - 1,000,000 Assigned-Emergency 306,511 239,637 - 239,637 Assigned-COVID Grant Replacement Vehicle - 20,000 - 20,000 Assigned-Capital purchases - 100,000 - 100,000 Assigned-Replacement Station 30 - 152,744 - _ 152,744 TOTAL EXPENDITURES 11,754,789 16,124,450 13,388,511 2,735,939 EXCESS OF REVENUES OVER(UNDER)EXPENDITURES (25,000) (3,627,825) (6,591,303) (2,963,478) OTHER FINANCING SOURCES(USES) Proceeds from issuance of financing lease - - 123,067 123,067 Proceeds from issuance of construction loans - 3,602,825 3,479,758 (123,067) Proceeds from disposition of capital assets 25,000 25,000 26,242 1,242 TOTAL OTHER FINANCING SOURCES(USES) 25,000 3,627,825 3,629,067 1,242 NET CHANGE IN FUND BALANCE $ - $ - (2,962,236) $ (2,962,236) FUND BALANCE-Beginning 5,700,282 FUND BALANCE-Ending $ 2,738,046 The accompanying notes are an integral part of this statement. 16IB1 IMMOKALEE FIRE CONTROL DISTRICT Page 56 of 70 STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL -GENERAL FUND DETAILED STATEMENT Year Ended September 30,2023 General Fund Variance Original Final Favorable Budget Budget Actual (Unfavorable) REVENUES Ad Valorem taxes $ 5,963,864 $ 6,100,838 $ 6,100,838 $ - Intergovernmental revenues: Federal grants - 158,139 158,139 - - - State grants - - - Other grants - - State firefighter supplemental 840 2,840 2,520 (320) - Inspection fees - - - Public safety services - Miscellaneous: Interest income 2,500 200,401 200,514 113 PILT-Seminole 100,000 102,025 102,025 - PILT farm workers village 6,000 6,000 6,150 150 Donations 80,100 80,100 80,020 (80) User fees-rent 15,000 15,000 12,966 (2,034) Other income 7,000 131,000 134,036 3,036 Subtotal 6,175,304 6,796,343 6,797,208 865 Reserves brought forward 5,554,485 5,700,282 - (5,700,282) TOTAL REVENUES 11,729,789 12,496,625 6,797,208 (5,699,417) EXPENDITURES PERSONNEL SERVICES Salaries Firefighters&administrative 2,245,724 2,220,922 2,220,922 - Overtime pay 316,542 412,542 409,234 3,308 Holiday pay 67,518 67,518 65,886 1,632 Vacation&sick sell back pay 35,000 3,500 3,018 482 Payroll taxes Social Security 203,856 203,856 204,829 (973) Benefits Retirement 696,991 753,991 756,548 (2,557) Group insurance 735,000 716,000 716,251 (251) Health insurance-Commissioners - 6,323 6,323 - Workers'compensation 135,883 115,883 112,156 3,727 - - Unemployment - - SUBTOTAL-PERSONNEL SERVICES 4,436,514 4,500,535 4,495,167 5,368 OPERATING Contracted Services Physicals 5,000 12,000 12,220 (220) Legal&professional fees 58,000 58,000 60,209 (2,209) Property appraiser fees 30,000 45,000 41,165 3,835 Tax collection fees 119,777 119,777 123,335 (3,558) Contracted services 30,500 35,000 39,267 (4,267) Subtotal-Contracted services 243,277 269,777 276,196 (6,419) The accompanying notes are an integral part of this statement. 161 B1 IMMOKALEE FIRE CONTROL DISTRICT Page 57 of 70 STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - GENERAL FUND DETAILED STATEMENT - CONTINUED Year Ended September 30,2023 General Fund Variance Original Final Favorable Budget Budget Actual (Unfavorable) OPERATING,CONTINUED Operating Education and training 20,000 42,000 42,604 (604) Travel 12,500 31,500 31,268 232 Communications-telephone 40,000 40,000 46,247 (6,247) Postage 1,000 1,000 720 280 Utilities 127,000 127,000 128,170 (1,170) Liability insurance 135,000 125,000 125,900 (900) Subtotal-Operating 335,500 366,500 374,909 (8,409) Maintenance Vehicle 70,000 70,000 88,413 (18,413) Equipment-firefighter and rescue 15,000 27,000 21,600 5,400 Generators - - 1,532 (1,532) Equipment lease - - 9,277 (9,277) HVAC - - 5,035 (5,035) Building 75,000 75,000 75,446 (446) Bunker gear 4,500 4,500 8,685 (4,185) Cascade system - - 2,395 (2,395) Subtotal-Maintenance 164,500 176,500 212,383 (35,883) Legal advertising 4,000 4,000 2,682 1,318 Supplies Office 3,500 3,500 1,963 1,537 Printing - - - - Shipping - - 83 (83) Firefighter rescue 17,500 17,500 17,784 (284) Station-janitorial - - 10,819 (10,819) CDBG COVID-PPE - - - Station-non janitorial 45,000 45,000 8,018 36,982 Education&training 5,000 5,000 - 5,000 Fuel and oil 85,000 85,000 71,052 13,948 Uniforms&PPE 20,000 20,000 25,527 (5,527) Hurricane expense - - - - Computer software and training 65,000 60,000 57,267 2,733 Miscellaneous 5,000 5,000 744 4,256 Communication(radio) 5,000 15,000 12,007 2,993 Communication(phone) - - 1,839 (1,839) Public education - - - - Furniture - 25,000 24,917 83 Computer equipment 17,500 17,500 12,092 5,408 Operating - - 2,780 (2,780) Minor equipment 40,000 32,000 23,891 8,109 The accompanying notes are an integral part of this statement. 16181 IMMOKALEE FIRE CONTROL DISTRICT Page 58 of 70 STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL -GENERAL FUND DETAILED STATEMENT -CONTINUED Year Ended September 30,2023 General Fund Variance Original Final Favorable Budget Budget Actual (Unfavorable) Books and dues 6,000 6,000 6,064 (64) Subtotal-Supplies 314,500 336,500 276,847 59,653 SUBTOTAL-OPERATING EXPENDITURES 1,061,777 1,153,277 1,143,017 10,260 Capital Outlay Land - - - - Firefighter equipment-grant match 5,000 5,000 45,145 (40,145) Training equipment - - - - Firefighter rescue equipment 15,000 15,000 19,333 (4,333) Bunker gear 32,000 - - - Building and CIP 3,000,000 3,245,000 3,244,048 952 Covid Grant vehicle&equipment - 95,733 95,733 - Vehicles - 902,825 902,825 - Communications equipment - 45,200 - 45,200 Computer equipment 25,000 53,091 54,731 (1,640) SUBTOTAL-CAPITAL OUTLAY 3,077,000 4,361,849 4,361,815 34 Debt service Principal retirement 649,000 3,251,000 3,237,808 13,192 Interest charges and fiscal - 145,408 150,704 (5,296) SUBTOTAL-DEBT SERVICE 649,000 3,396,408 3,388,512 7,896 Assigned-First Q of Operation 1,200,000 1,200,000 - 1,200,000 Assigned-Projected Deficit 23,987 - - - Assigned-Replacement Station 30 1,000,000 1,000,000 - 1,000,000 Assigned-Emergency 306,511 239,637 - 239,637 Assigned-COVID Grant Replacement Vehicle - 20,000 - 20,000 Assigned-Capital purchases - 100,000 - 100,000 Restricted-Prepaid Expenses - 152,744 - 152,744 TOTAL EXPENDITURES 11,754,789 16,124,450 13,388,511 2,735,939 EXCESS OF REVENUES OVER(UNDER)EXPENDITURES (25,000) (3,627,825) (6,591,303) (2,963,478) OTHER FINANCING SOURCES(USES) Proceeds from issuance of financing lease - - 123,067 123,067 Proceeds from issuance of construction loans - 3,602,825 3,479,758 (123,067) Proceeds from disposition of capital assets 25,000 25,000 26,242 1,242 TOTAL OTHER FINANCING SOURCES(USES) 25,000 3,627,825 3,629,067 1,242 NET CHANGE IN FUND BALANCE $ - $ - (2,962,236) $ (2,962,236) FUND BALANCE-BEGINNING 5,700,282 FUND BALANCE-ENDING $ 2,738,046 The accompanying notes are an integral part of this statement. 16181 IMMOKALEE FIRE CONTROL DISTRICT Page 59 of 70 STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL- IMPACT FEE FUND SUMMARY STATEMENT Year Ended September 30,2023 Impact Fee Fund Variance Original Final Favorable Budget Budget Actual (Unfavorable) REVENUES Impact fees $ 2,000,000 $ 2,315,154 $ 1,414,108 $ (901,046) Miscellaneous: Interest 3,500 101,986 102,689 703 Cash brought forward 2,395,927 2,405,180 - (2,405,180) TOTAL REVENUES 4,399,427 4,822,320 1,516,797 (3,305,523) EXPENDITURES Current Public safety Operating expenditures 75,000 86,000 79,809 6,191 Capital outlay 1,125,000 818,683 812,007 6,676 Debt service Principal reduction 760,131 557,382 432,721 124,661 Interest and fiscal charges 198,456 198,456 192,260 6,196 Cash carried forward 2,240,840 3,161,799 - 3,161,799 TOTAL EXPENDITURES 4,399,427 4,822,320 1,516,797 3,305,523 EXCESS OF REVENUES OVER(UNDER)EXPENDITURES - - - - OTHER FINANCING SOURCES(USES) Proceeds from issuance of financing lease - - - - Proceeds from construction loan - - - - TOTAL OTHER FINANCING SOURCES(USES) - - _ - NET CHANGE IN FUND BALANCE $ - $ - - $ - FUND BALANCE-Beginning - FUND BALANCE-Ending $ - The accompanying notes are an integral part of this statement. 16181 IMMOKALEE FIRE CONTROL DISTRICT SCHEDULE OF DISTRICT PROPORTIONATE SHARE OF THE NET PENSION LIABILITY -FLORIDA RETIREMENT SYSTEM (FRS) PENSION PLAN (1) 2023 2022 2021 2020 Districts proportion of the net pension liability 0.0 1 1 584793% 0.011418826% 0.010400522% 0.011823008% District's proportionate share of the net pension liability $ 4,616,173 $ 4,248,721 $ 785,641 $ 5,124,266 District's covered-employee payroll $ 2,699,060 $ 2,407,158 $ 2,290,487 $ 2,129,835 District's proportionate share of the net pension liability as a percentage of its covered-employee payroll 171.03% 176.50% 34.30% 240.59% Plan fiduciary net position as a percentage of the total pension liability 82.38% 82.89% 96.40% 78.85% 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) 2023 2022 2021 2020 Contractually required contribution $ 706,455 $ 601,974 $ 507,548 $ 480,781 Contributions in relation to the contractually required contribution 706,455 601,974 507,548 480,781 Contribution deficiency(excess) $ - $ - $ - $ - District's covered-employee payroll $ 2,699,060 $ 2,407,158 $ 2,290,487 $ 2,129,835 Contributions as a percentage of covered-employee payroll 26.17% 25.01% 22.16% 22.57% 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. 16181 Page 60 of 70 2019 2018 2017 2016 2015 2014 0.017687900% 0.012139622% 0.011523968% 0.009463726% 0.006183105% 0.006001750% $ 4,053,007 $ 3,656,517 $ 3,408,712 $ 2,389,598 $ 798,631 $ 366,195 $ 2,092,719 $ 2,199,804 $ 2,117,620 $ 1,735,883 $ 1,298,578 $ 1,199,275 193.67% 166.22% 160.97% 137.66% 61.50% 30.53% 82.61% 84.26% 83.89% 84.88% 92.00% 96.09% 2019 2018 2017 2016 2015 2014 $ 464,854 $ 454,867 $ 381,858 $ 365,318 $ 236,175 $ 209,820 464,854 454,867 381,858 365,318 236,175 209,820 $ - $ - $ - $ - $ - $ $ 2,092,719 $ 2,199,804 $ 2,117,620 $ 1,735,883 $ 1,298,578 $ 1,199,275 22.21% 20.68% 18.03% 21.05% 18.19% 17.50% 16181 IMMOKALEE FIRE CONTROL DISTRICT SCHEDULE OF DISTRICT PROPORTIONATE SHARE OF THE NET PENSION LIABILITY -HEALTH INSURANCE SUBSIDY (HIS) PENSION PLAN (1) 2023 2022 2021 2020 Districts proportion of the net pension liability 0.006925378% 0.006653126% 0.006097996% 0.005936679% Districts proportionate share of the net pension liability $ 1,099,842 $ 704,672 $ 748,011 $ 724,859 Districts covered-employee payroll $ 2,699,060 $ 2,407,158 $ 2,290,487 $ 2,129,835 District's proportionate share of the net pension liability as a percentage of its covered-employee payroll 40.75% 29.27% 32.66% 34.03% Plan fiduciary net position as a percentage of the total pension liability 4.12% 4.81% 3.56% 3.00% 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) 2023 2022 2021 2020 Contractually required contribution $ 45,093 $ 38,424 $ 32,397 $ 36,188 Contributions in relation to the contractually required contribution 45,093 38,424 32,397 36,188 Contribution deficiency(excess) $ - $ - $ - $ - District's covered-employee payroll $ 2,699,060 $ 2,407,158 $ 2,290,487 $ 2,129,835 Contributions as a percentage of covered-employee payroll 1.67% 1.60% 1.41% 1.70% 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. 16181 • Page 61 of 70 2019 2018 2017 2016 2015 2014 0.006157845% 0.006303007% 0.005951814% 0.005168356% 0.004192421% 0.004035317% $ 689,001 $ 677,117 $ 636,395 $ 602,350 $ 427,561 $ 377,312 $ 2,092,719 $ 2,199,804 $ 2,117,620 $ 1,735,883 $ 1,298,578 $ 1,199,275 32.92% 30.78% 30.05% 34.70% 32.93% 31.46% 2.63% 2.15% 1.64% 0.97% 0.50% 0.99% 2019 2018 2017 2016 2015 2014 $ 34,989 $ 34,237 $ 28,742 $ 29,194 $ 19,237 $ 14,244 34,989 34,237 28,742 29,194 19,237 14,244 $ - $ - $ - $ - $ - $ - $ 2,092,719 $ 2,199,804 $ 2,117,620 $ 1,735,883 $ 1,298,578 $ 1,199,275 1.67% 1.56% 1.36% 1.68% 1.48% 1.19% t61 Bi IMMOKALEE FIRE CONTROL DISTRICT Page 62 of 70 NOTES TO THE REQUIRED SUPPLEMENTARY INFORMATION September 30,2023 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 is 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 6.70%. 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 increased from 3.54%to 3.65%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, 2023,the inflation rate assumption remained at 2.4 percent,the real payroll growth assumption remained at 0.85 percent, and the overall payroll growth rate assumption remained at 3.25 percent. The long-term expected rate of return was unchanged at 6.70%. Health Insurance Subsidy Pension Plan The municipal rate used to determine total pension liability increased from 3.54 percent to 3.65 percent. 16181 IMMOKALEE FIRE CONTROL DISTRICT Page 63 of 70 NOTES TO THE REQUIRED SUPPLEMENTARY INFORMATION September 30,2023 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 September 30, 2023, decreased from 5.5 years to 5.3 years for FRS and decreased from 6.4 years for 2022 to 6.3 years for HIS for 2023. 161 Bi IMMOKALEE FIRE CONTROL 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 2023 2022 2021 Service Cost $ 15,066 $ 22,854 $ 30,006 Interest Cost on Total OPEB Liability 14,580 9,904 13,675 Changes in Benefit Terms - - - Differences Between Expected and Actual Experience (18,102) - 42,653 Changes in Assumptions (34,823) (125,584) (234,430) Benefit Payments (1,343) (1,249) (7,930) Net Change in net OPEB Liability (24,622) (94,075) (156,026) Net OPEB Liability-Beginning of Year 291,263 385,338 541,364 Net OPEB Liability-End of Year $ 266,641 $ 291,263 $ 385,338 NOTE: Information for FY 2017 and earlier is not available. Plan Fiduciary Net Position as of September 30: 2023 2022 2021 Contributions-Employer $ 1,343 $ 1,249 $ 7,930 Net Investment Income - -Benefit Payments (1,343) (1,249) (7,930) Administrative Expense - -Net Change in Fiduciary Net Position - - - Fiduciary Net Position-Beginning of Year - - - Fiduciary Net Position-End of Year $ - $ - $ - Net OPEB Liability $ 266,641 $ 291,263 $ 385,338 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 on 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 4.23% 9/30/19 2.21% 9/30/20 2.41% 9/30/21 2.43% 9/30/22 4.77% 9/30/23 4.87% Updated healthcare costs and premiums Population covered by Plan: 35 active 0 retired Plan has no specific trust established. $0 assigned for OPEB. 16181 Page 64 of 70 2020 2019 2018 $ 29,274 $ 29,274 $ 31,359 12,282 16,639 13,731 (8,694) 85,904 116,389 (14,191) (75,615) (100,573) (7,559) (33,008) (25,607) 11,112 23,194 35,299 530,252 507,058 471,759 $ 541,364 $ 530,252 $ 507,058 2020 2019 2018 $ 7,559 $ 33,008 $ 25,607 (7,559) (33,008) (25,607) $ - $ - $ - $ 541,364 $ 530,252 $ 507,058 0.00% 0.00% 0.00% 161B1 ADDITIONAL REPORTS 16181 Affiliations Florida Institute of Certified Public Accountants ®II1�Darfl�s �� American Institute of Certified Public Accountants Private Companies Practice Section Certified Public Accountants&Consultants Tax Division Page 65 of 70 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 Immokalee Fire Control District 5368 Useppa Dr. Ave Maria,Florida 34142 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 fund of Immokalee Fire Control District (the "District") as of and for the year ended September 30, 2023, 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 February 1, 2024. 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. INTEGRITY ......... SERVICE ......... EXPERIENCE 12621 World Plaza Lane,Building 55 • Fort Myers, FL 33907 • Phone: (239) 333-2090• Fax: (239)333-2097 16181 Page 66 of 70 A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the Immokalee Fire Control District's 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 were not identified. Compliance and Other Matters As part of obtaining reasonable assurance about whether Immokalee Fire Control District's basic 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 basic 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 or other matters 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. 7 ,1144,641) 4411/)12,440 TUSCAN& COMPANY, P.A. Fort Myers,Florida February 1, 2024 161E31 Affiliations Tu S CAN Florida Institute of Certified Public Accountants QCompany, �A American Institute of Certified Public Accountants & Private Companies Practice Section Certified Public Accountants&Consultants Tax Division Page 67 of 70 INDEPENDENT ACCOUNTANTS REPORT ON COMPLIANCE WITH SECTION 218.415,FLORIDA STATUTES Board of Commissioners Immokalee Fire Control District 5368 Useppa Dr. Ave Maria, Florida 34142 We have examined Immokalee Fire Control District's compliance with Section 218.415, Florida Statutes,regarding the investment of public funds during the year ended September 30, 2023. Management is responsible for Immokalee Fire Control District's compliance with those requirements. Our responsibility is to express an opinion on Immokalee Fire Control 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 Immokalee Fire Control 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 Immokalee Fire Control District's compliance with specified requirements. In our opinion, Immokalee Fire Control District complied, in all material respects, with the aforementioned requirements for the year ended September 30,2023. This report is intended solely for the information and use of Immokalee Fire Control 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. \-444,044) k, 4,,,,„1/0„/ TUSCAN&COMPANY, P.A. Fort Myers, Florida February 1, 2024 INTEGRITY SERVICE EXPERIENCE 12621 World Plaza Lane, Building 55 •Fort Myers,FL 33907 •Phone: (239)333-2090 •Fax: (239)333-2097 161 Bi T - s cA Affiliations Florida Institute of Certified Public Accountants & Company, �A American Institute of Certified Public Accountants Private Companies Practice Section Certified Public Accountants&Consultants Tax Division Page 68 of 70 INDEPENDENT AUDITOR'S REPORT TO MANAGEMENT Board of Commissioners Immokalee Fire Control District 5368 Useppa Dr. Ave Maria, Florida 34142 We have audited the accompanying basic financial statements of Immokalee Fire Control District (the "District") as of and for the year ended September 30, 2023, and have issued our report thereon dated February 1, 2024. 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 Auditor General. Disclosures in those reports,which are dated February 1, 2024, 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 includes the following information,which is not included in the aforementioned auditor's reports: • 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. There were no financially significant prior year 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. 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 16181 Page 69 of 70 • 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. • 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. 16181 Page 70 of 70 • 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 Districts 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 February 1, 2024, included herein. PRIOR YEAR COMMENTS: There were no financially significant prior year comments. CURRENT YEAR COMMENTS: There were no financially significant current year 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. 71 TUSCAN & COMPANY, P.A. Fort Myers, Florida February 1,2024 161B1 EXHIBIT 1 \MMOK4(FF 16 r s I F � E Immokaiee Fire Control District E ' ' 5368 Useppa Drive, Ave Maria, FL. 34142 Ave Maria Michael J. Choate, Fire Chief February 26, 2024 Auditor General's Office Local Government Audits/342 Claude Pepper Building, Room 401 111 West Madison Street Tallahassee, FL 32399-1450 In connection with the audit for the fiscal year ended 9-30-23, we are pleased to report there are no current or prior year comments. The District continues to refine and enhance financial reporting and compliance functions, and internal controls, policies and procedures. The Board of Fire Commissioners and management staff are committed to avoiding future possible comments and we maintain our assurance that future audits will reflect the actions we have taken. Sincerely, IMMOKALEE FIRE CONTROL DISTRICT Headquarters(239)657-2111 Fire Prevention(239)597-9227 Fax(239)657-9489 16 Bi EXHIBIT 2 Naples Heritage Community Development District 1 6 I R Inframark, Community Management Services 210 North University Drive, Suite 702, Coral Springs, Florida 33071 Telephone (954) 603-0033 • Fax (954) 345-1292 DATE: April 0, 2024 TO: Marty Rustin Collier Clerk's Office minutesandrecords@collierclerk.com FROM: Janice Swade Lead Recording Administrator RE: Minutes of the March 5, 2024 Meeting as Approved at the April 2, 2024 Meeting Enclosed for your records is a copy of the minutes and corresponding attachments from the above referenced meeting of the Naples Heritage Community Development District, which are to be kept on file for public access during normal business hours. Cc: Mr. Gregory Urbancic Coleman, Yovanovich& Koester, P.A. gurbancic(a�cyklawfirm.com justin.faircloth@inframark.com Gm@nhgcc.com 161R2 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 Tuesday, March 5, 2024 at 9:00 a.m. at the Naples Heritage Golf & Country Club Clubhouse, located at 8150 Heritage Club Way,Naples, Florida 34112. Present and constituting a quorum were: Kenneth Gaynor Chairperson Gerald James Vice Chairperson Richard Leonhard Assistant Secretary Philip Smith Assistant Secretary Gordon Mettam Assistant Secretary Also present were: Justin Faircloth District Manager Tim Richards Naples Heritage Golf& Country Club Following is a summary of the discussions and actions taken. FIRST ORDER OF BUSINESS Roll Call Mr. Gaynor called the meeting to order, and Mr. Faircloth called the roll. A quorum was established. SECOND ORDER OF BUSINESS Approval of Agenda • Cypress Pointe Tree Issue was added as Agenda Item 5D. There being no further additions, corrections or deletions, On MOTION by Mr. Mettam, seconded by Mr. Leonhard, with all in favor, the Agenda for the meeting was approved as amended. (5- 0) March 5, 2024 Meeting Naples Heritage CDD 1bI R THIRD ORDER OF BUSINESS Public Comment on Agenda Items There being no members of the public present, the next order of business followed. FOURTH ORDER OF BUSINESS Approval of Minutes of the January 2, 2024 Meeting Mr. Gaynor requested any additions, corrections or deletions to the Minutes of the January 2, 2024 Meeting. • Chris Grant should be Chris Gant throughout the minutes. There being no further additions, corrections or deletions, On MOTION by Mr. Leonhard, seconded by Mr. Smith, with all in favor,the Minutes of the January 2,2024 Meeting were approved as amended. (5-0) I FIFTH ORDER OF BUSINESS New Business A. Colonial Court West Preserve Planting Discussion • Mr. Gaynor reviewed costs with the Board that he had just received the morning of the meeting. The Board tabled the item for the next meeting for additional clarity on proposals to be obtained. B. M.R.I. Inspection Proposal On MOTION by Mr. James, seconded by Mr. Leonhard, with all in favor, Proposal 4642 from M.R. I. Inspection, LLC in the amount of $19,800 for stormwater system cleaning was approved. (5-0) • The Board requested NHGCC staff be notified before work begins, and when M.R.I.may be coming out so they are informed.The Board was in concurrence that the expenses will be withdrawn from Field—Misc.- Contingency. C. M.R.I. Inspections Update The Inspection Report was presented for review by the Board. D. Cypress Pointe Tree Issue • Mr. Gaynor discussed the origination of the issue with an owner cutting down a tree in the District on CDD property.The Board concurred to allow the HOA to address the issue for the time being. 2 1 6 I R 2 March 5, 2024 Meeting Naples Heritage CDD SIXTH ORDER OF BUSINESS Old Business A. Club Updates i. Nature Trail • The Board commented on the Nature Trail and its use. ii. Gatehouse Repairs • Mr. Richards reported the gatehouse repairs were complete, and the expense was taken care of by the Club. iii. Colonial Court Melaleuca Removal • Mr. Gaynor commented on the Melaleuca removal. iv. Colonial Court Fence Installation • Mr. Gaynor requested Mr. James work with Mr. Gant to ensure the fence proposal is based on correct survey markings. B. Fiscal Year 2024 Lake Bank Restoration • Mr. Gaynor noted the lake levels were likely too high to complete the lake bank restoration this year. C. Pristine Lakes & Wetlands Lake 9 Restoration Update This item was tabled. SEVENTH ORDER OF BUSINESS Attorney's Report There being no report,the next order of business followed. EIGHTH ORDER OF BUSINESS District Manager's Report A. Acceptance of Financial Report as of January 31,2024 There being no comments or questions, On MOTION by Mr. Leonhard, seconded by Mr. Smith, with all in favor,the Financial Report as of January 31,2024 was accepted. (5- 0) B. SOLitude Lake Management Monitoring Report • Mr. Gaynor noted that the aeration was not working on Lake 11.Mr.Faircloth noted staff would follow up on the repair request. C. Discussion of 4th Quarter Website Audit Compliance Report The report was presented for review by the Board. 3 1 6 I R 2 March 5, 2024 Meeting Naples Heritage CDD D. Consideration of Resolution 2024-02, for the General Election On MOTION by Mr. James, seconded by Mr. Smith, with all in favor, Resolution 2024-02, Confirming the District's Use of the Collier County Supervisor of Elections to Continue Conducting the District's Election of Supervisors in Conjunction with the General Election (5-0) E. Distribution of the Proposed Budget for Fiscal Year 2025 and Consideration of Resolution 2024-03,Approving the Budget and Setting the Public Hearing • Upon discussion by the Board, it was determined that the assessment would be increased to $250 for FY2025. On MOTION by Mr. Mettam, seconded by Mr. Smith, with all in favor, Resolution 2024-03, Approving the Budget for Fiscal Year 2025 and Setting a Public Hearing Thereon Pursuant to Florida Law to be held Tuesday, May 7, 2024 at 9:00 a.m. at Naples Heritage Golf & Country Club Clubhouse, located at 8150 Heritage Club Way,Naples, Florida 34112, was adopted. (5-0) F. Follow-up Items • Mr. Faircloth updated the Board regarding the status of action items. • Mr. Faircloth answered questions regarding Form 1, and noted he would send information on ethics training requirements for Supervisors, and the link to submit Form 1. NINTH ORDER OF BUSINESS Engineer's Report There being no report,the next order of business followed. TENTH ORDER OF BUSINESS Supervisor Comments • Mr. Mettam inquired about questions on the minutes. No further changes were made. ELEVENTH ORDER OF BUSINESS Audience Comments There being no audience members present,the next order of business followed. 4 16162 March 5, 2024 Meeting Naples Heritage CDD TWELFTH ORDER OF BUSINESS Adjournment There being no further business, On MOTION by Mr. Leonhard, seconded by Mr. Gaynor, with all in favor, the meeting was adjourned at 10:14 a.m. (5-0) 26 a Kenneth Gaynor Chairperson 5 1 6 I R 2 Naples Heritage Community Development District Board of Supervisors District Staff Kenneth Gaynor, Chairperson Justin Faircloth, District Manager Gerald James, Vice Chairperson Gregory Urbancic, District Counsel Richard Leonhard, Assistant Secretary Terry Cole, District Engineer Philip Smith, Assistant Secretary Gordon Mettam, Assistant Secretary Meeting Agenda Tuesday, March 5, 2024—9:00 a.m. 1. Roll Call 2. Approval of Agenda 3. Public Comment on Agenda Items 4. Approval of Minutes of the January 2,2024 Meeting 5. New Business A. Colonial Court West Preserve Planting Discussion B. M.R.I. Inspection Proposal C. M.R.I. Inspections Update D. Cypress Point Tree Issue 6. Old Business A. Club Updates i. Nature Trail ii. Gatehouse Repairs iii. Colonial Court Melaleuca Removal iv. Colonial Court Fence Installation B. Fiscal Year 2024 Lake Bank Restoration C. Pristine Lakes & Wetlands Lake 9 Restoration Update 7. Attorney's Report 8. District Manager's Report A. Acceptance of Financial Report as of January 31, 2024 B. Solitude Lake Management Monitoring Report C. Discussion of 4th Quarter Website Audit Compliance Report D. Consideration of Resolution 2024-02, for the 2024 General Election E. Distribution of the Proposed Budget for Fiscal Year 2025 and Consideration of Resolution 2024-03, Approving the Budget and Setting the Public Hearing F. Follow-up Items 9. Engineer's Report 10. Supervisor Comments 11. Audience Comments 12. Adjournment The next meeting is scheduled for Tuesday, April 2, 2024 at 9:00 a.m. District Office: Meeting Location: Inframark,Community Management Services Naples Heritage Golf&Country Club Clubhouse 210 North University Drive,Suite 702 8150 Heritage Club Way Coral Springs,Florida 33071 Naples,Florida 34112 954-603-0033 239-417-2555 www.naplesheritagecdd.com PART Of THE USA TODAY NETWORK * I B 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- Affidavit of Publication velopment District will hold their meetings for Fiscal Year 2023/2024 at the Naples Heritage Golf and Country Club Club- STATE OF WISCONSIN house, 8150 Heritage Club Way, Naples, Florida at 9:00 a.m. as COUNTY OF BROWN follows: November 7,2023 Before the undersigned authority personally appeared,who January 2,2024 March 5,2024(FY 2025 Budget Approval) on oath says that he or she is the Legal Coordinator of the April 2,2024 Naples Daily News, published in Collier County, Florida; May 7,2024(FY 2025 Budget Adoption that the attached copy of advertisement,being a Public The meetings are open to the public and will be con- Notices,was published on the publicly accessible website ducted in accordance with the provision of Florida Law for Com- munity Development Districts. There may be occasions when of Collier and Lee Counties, Florida, or in a newspaper by one or more Supervisors may participate via phone. Any inter- print in the issues of,on: ested person can attend the meeting at the above location and be fully informed of the discussions taking place. Meetings may be continued to a date,time and location to be specified on the record at the meetings without additional publication of notice. Issue(s)dated:09/27/2023 A copy of the agenda for these meetings may be obtained from the District Manager's Office, 210 North University Drive, Suite 702, Coral Springs, Florida 33071, (954) 603-0033, or by visiting Affiant further says that the website or newspaper complies the District's website at www.naplesheritagecdd.com. Addition- with all legal requirements for publication in chapter 50, ally, interested parties may refer to the District's website for the Florida Statutes. latest District information. Pursuant to the provisions of the Americans with Disa- bilities Act, any person requiring special accommodations at these meetings because of a disability or physical impairment should contact the District Manager's Office at least forty-eight Subscribed and sworn to before me,bythe legal clerk,who (48)hours prior to the meeting. If you are hearing or speech Im- 9 paired, please contact the Florida Relay Service by dialing 7-1-1, is personally Known to me, on September 27,2023: or 1-800-955-8771 (TTY)/1-800-955-8770 (Voice), for aid in con- tacting the District Manager's Office. Each person who decides to appeal any action taken at these meetings is advised that person will need a record of the pro- ceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including Notary,State I oun y own the testimony and evidence upon which such appeal is to be based. Justin Faircloth 5 1 -07 7 September 27,2023 #5831539 District Manager My commission expires Publication Cost:$357.00 Ad No:0005831539 Customer No: 1306647 Po#: NANCY i-{E-YRMAN #of Affidavits I`•f 0'i f y P-.i(: lc This is not an invoice =°t 3 of listiSCC, • n 16182 M.R.I. Inspection LLC 5570 Zip Dr. ' ' ' Fort Myers Fl.33905 239-984-5241 Office -� :�� 239-236-1234 Fax CGC 1507963 MN= Naples Heritage CDD 2/13/2024 4642 C/O Inframark 210 N. University Dr. Suite 702 111. Coral Springs, FL 33071 Cleaning 25%and Up Storm water system This proposal is to utilize the divers to clean and remove sand and debris from strictures that have 25%and more of sand and 19,800.00 debris.As per our inspection report. This price includes all labor and equipment and dive services needed to complete this job. My work completed outside the scope of this proposal may result in additional charges. Please know that we cannot hold pricing according to our normal terms, as our vendors are not holding pricing to us. All quotes will need to be reviewed at the time of contract. $19800.00 M.RI.Underwater Specialist utilizes the federal E-Verily program in contracts with public employers All material is guaranteed to be as specified. All work to be completed in a workmanlike manner according to standard practices. Additional charges may occur if any changes arc made during scope of work and will become an extra charge over and above the estimate. All agreements contingent upon strikes,accidents or delays beyond our control. Owner to carry fire,tornado and other necessary insurance. All contractors are fully covered under general liability insurance.We will not he responsible for any unforseen incidents,when we dewater any wet well system.Due to sink holes crevases or breeches etc.in and around wet well This proposal does not include replacing any landscaping(Grass,trees,shrubs.etc.)all.robsites will he left dean, Authorize)SignatureWe Utilize E-Verify for all workers Michael Radford'President Arreptaurr of Proposal The Above price,specifications and conditions are satisfactory and are hereby accepted. You are authorized to do the work as specified. Payments will be made within 30 days after invoiced. ff not we will agree to pay a 10%late fee. This proposal may be withdrawn if no accepted within thirty(30)days. Signature *An addendum is required for this contract as well as advance notice to the Date of acceptance District and the Naples Heritage Golf&Country Club before work begins. t6IB2 c C ,0 U 0 0 0 0 0 O O 0 0 0 0 0 0 O O 0 0 0 O 0 O c Z Z r Z Z Z Z Z Z Z Z Z Z > _ Z Z 2 Z Z Z Z Z Z 2 ca C E 0 U 0 0c f.. Z a U C O• cn D Q > ,en-,-, i w I w 0 O Q - N VI N _ r. W 2 0 '' n a v c c a .n a L > l p .o t/Y LI c o a, o a�i al, 0 O O C 0 0 Z cc5. N _ 0a C C ,c A V- y y fo to c c c N C C c VI JO co <a T ti ,c f0 'c m rc m ,0 S ...... ° c a, a v ar a, ,c ,o m a, m A '= a, a, a, re a; a, m a, au a a F- '� O :C c 0- .0 v w c c U v V 'O 12 v - �Cp 0 O 0 v v u W_ c-J v 'O l.1 lJ v v y,V W C Y S _ f0 N A to CO V ,0 W U Y W .. W W In N o n O W kit v) V1 a * * * t1J Q ,,, Q o N U Q �,•, Z Z a, ao 00 0o ao N "v CC co o it v .CO CO 00 00 - in 'CO 0o : a in Q «I .i ^� N N «, «I N N N e-1 .r .i - .i ..4 .I .-� .i C N «I in CL N N d a >- V V ,0 a Q J2 .00 W W W D - .a W W O A x 0 0 cn rsi v W W 3 3 .. 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LL LL La- �.r II- LL LL ..� LL LL , LL LL 0 N N a E � 1 a o Z to N NAPLES HERITAGE Community Development District Financial Report January 31, 2024 Prepared by 6INFRAMARK INFRASTRUCTURE MANAGEMENT SERVICES NAPLES HERITAGE 161 u 2 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 6-7 16182 NAPLES HERITAGE Community Development District Financial Statements (Unaudited) January 31, 2024 1 6 I B2 NAPLES HERITAGE Community Development District General Fund Balance Sheet January 31 , 2024 ACCOUNT DESCRIPTION TOTAL ASSETS Cash-Checking Account $ 95,476 Due From Other Gov'tl Units 35 Investments: Money Market Account 107,709 Deposits 560 TOTAL ASSETS $ 203,780 LIABILITIES Accounts Payable $ 3,215 Accrued Expenses 19,728 TOTAL LIABILITIES 22,943 FUND BALANCES Nonspendable: Deposits 560 Assigned to: Operating Reserves 21,939 Reserves-Fountains 1,200 Reserves-Road and Lakes 27,671 Unassigned: 129,467 TOTAL FUND BALANCES $ 180,837 TOTAL LIABILITIES&FUND BALANCES $ 203,780 Page 1 NAPLES HERITAGE R Community Development District General Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending JANUARY 31, 2024 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) AS A%OF JAN-24 JAN-24 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD BUDGET ACTUAL Excess(deficiency)of revenues Over(under)expenditures - 70,056 126,537 56,481 0.00% (4,984) 3,820 Net change in fund balance $ - $ 70,056 $ 126,537 $ 56,481 00 0.00/ $ (4,984) $ 3,820 FUND BALANCE,BEGINNING(OCT 1,2023) 54,300 54,300 54,300 FUND BALANCE,ENDING $ 54,300 $ 124,356 $ 180,837 Page 3 161 B ? NAPLES HERITAGE General Fund Community Development District Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending JANUARY 31, 2024 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) AS A% JAN-24 JAN-24 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD BUDGET ACTUAL REVENUES Interest-Investments $ 240 $ 80 $ 2,458 $ 2,378 1024.17% $ 20 $ 908 Interest-Tax Collector - 147 147 0.00% - 144 Special Assmnts-Tax Collector 179,776 162,245 162,569 324 90.43% 6,705 10,805 Special Assmnts-Discounts (7,191) (6,590) (6,462) 128 89.86% (368) (381) TOTAL REVENUES 172,825 155,735 158,712 2,977 91.83% 6,357 11,476 EXPENDITURES Administration P/R-Board of Supervisors 5,000 2,000 1,800 200 36.00% 1,000 1,000 FICA Taxes 383 153 138 15 36.03% 77 77 ProfServ-Engineering 2,000 667 - 667 0.00% 167 - ProfServ-Field Management 922 - - - 0.00% - - ProfServ-Legal Services 3,500 1,167 910 257 26.00% 292 - ProfServ-Mgmt Consulting 25,457 8,486 8,486 - 33.33% 2,121 2,121 ProfServ-Property Appraiser 2,697 2,697 464 2,233 17.20% - - ProfServ-Web Site Maintenance 736 245 245 - 33.29% 61 61 Auditing Services 3,200 1,600 - 1,600 0.00% - - Postage and Freight 750 250 46 204 6.13% 63 - Insurance-General Liability 7,747 7,747 9,406 (1,659) 121.41% - - Printing and Binding 720 240 121 119 16.81% 60 - Legal Advertising 2,400 800 - 800 0.00% 200 - Misc-Assessment Collection Cost 3,596 3,245 3,122 123 86.82% 134 208 Misc-Contingency 376 125 26 99 6.91% 31 - Misc-Web Hosting 1,823 608 388 220 21.28% 152 388 Office Expense 250 83 75 8 30.00% 21 - Annual District Filing Fee 175 175 175 - 100.00% - - Total Administration 61,732 30,288 25,402 4,886 41.15% 4,379 3,855 Field Contracts-Fountain 737 246 369 (123) 50.07% 61 184 Contracts-Aerator Maintenance 3,550 1,183 1,011 172 28.48% 296 393 Electricity-Aerator 8,400 2,800 2,819 (19) 33.56% 700 650 R&M-Fence 480 160 - 160 0.00% 40 - R&M-Lake 37,500 12,500 - 12,500 0.00% 3,125 - Misc-Contingency 16,886 5,629 2,574 3,055 15.24% 1,407 2,574 Capital Outlay 16,000 5,333 - 5,333 0.00% 1,333 - Total Field 83,553 27,851 6,773 21,078 8.11% 6,962 3,801 Reserves Reserve-Fountain 200 200 - 200 0.00% - - Reserve-Roads and Lakes 27,340 27,340 - 27,340 0.00% - - Total Reserves 27,540 27,540 - 27,540 0.00% - - TOTAL EXPENDITURES&RESERVES 172,825 85,679 32,175 53,504 18.62% 11,341 7,656 Page 2 16162 NAPLES HERITAGE Community Development District Supporting Schedules January 31, 2024 16IB2 NAPLES HERITAGE Community Development District Non-Ad Valorem Special Assessments - Collier County Tax Collector Monthly Collection Distributions For the Fiscal Year Ending September 30, 2024 Discount/ Gross Date Net Amount (Penalties) Collection Amount Received Received Amount Costs Received Assessments Levied $ 179,776 Allocation % 100% 10/30/23 $ 883 $ 50 $ 18 $ 951 11/06/23 1,505 64 31 1,600 11/14/23 16,558 704 338 17,600 11/20/23 23,594 1,005 482 25,081 11/24/23 20,228 860 413 21,501 12/06/23 34,501 1,467 704 36,672 12/12/23 33,820 1,437 690 35,947 12/22/23 11,681 495 238 12,414 01/10/24 10,216 381 208 10,805 TOTAL $ 152,986 $ 6,463 $ 3,122 $ 162,571 COLLECTED 90.4% TOTAL OUTSTANDING $ 17,205 Page 4 NAPLES HERITAGE 1 6 1 B 2 Community Development District Cash and Investment Balances January 31, 2024 ACCOUNT NAME BANK NAME YIELD MATURITY BALANCE GENERAL FUND Checking Account-Operating Valley National 5.38% N/A 95,476 Money Market Account BankUnited 5.25% N/A 107,709 Total $ 203,185 Page 5 1 6 I B ? 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Service Report SQLITUDE 1 6IB2 LAKE MANAGEMENT Account Naples Heritage CDD Work Order Contact Justin Faircloth Work Order 00489886 Address 8150 Heritage Club Way Number Naples,FL 34112 Created Date 1/18/2024 Work Details Specialist 1 -good.Cabinet cleaned and filters changed Prepared By James McNulty Comments to 2-good Customer 3 is good 4-good 5-good 6-replaced outlet.Running well 9-Cabinet cleaned and filters changed 15-reset breaker.VB cover missing 14-cleaned and verified 12-needs 1 com106 11-rebuilt 1 corn106.Needs 2 fans as well Work Order Assets Asset Status Product Work Type Naples Herit VTX Aerator 2 Site#17 Inspected Naples Herit VTX Aerator 1 Site#16 Aer Inspected Naples Herit VTX Aerator 4 Site#4 Inspected Naples Herit VTX Aerator 3 Site#2 Aer Inspected Naples Herit VTX Aerator 5 Site#1 Aer Inspected Service Report 16 512 SQLITUDE LAKE MANAGEMENT Account Naples Heritage CDD Work Order Contact Justin Faircloth Work Order 00489886 Address 8150 Heritage Club Way Number Naples, FL 34112 Created Date 1/18/2024 Service Parameters Asset Product Work Type Specialist Comments to Customer Naples Herit VTX Aerator 5 Site#1 Aer DIFFUSER OPERATION Naples Herit VTX Aerator 5 Site#1 Aer CABINET OPERATION Naples Herit VTX Aerator 4 Site#4 DIFFUSER OPERATION Naples Herit VTX Aerator 4 Site#4 CABINET OPERATION Naples Herit VTX Aerator 3 Site#2 Aer DIFFUSER OPERATION Naples Herit VTX Aerator 3 Site#2 Aer CABINET OPERATION Naples Herit VTX Aerator 2 Site#17 DIFFUSER OPERATION Naples Herit VTX Aerator 2 Site#17 CABINET OPERATION Naples Herit VTX Aerator 1 Site#16 Aer DIFFUSER OPERATION Naples Herit VTX Aerator 1 Site#16 Aer CABINET OPERATION Naples Herit VTX Aerator 5 Site#1 Aer Naples Herit VTX Aerator 3 Site#2 Aer Naples Herit VTX Aerator 4 Site#4 Naples Herit VTX Aerator 1 Site#16 Aer Naples Herit VTX Aerator 2 Site#17 161B2 • tg" /7/1 O Website Accessibility with Campus Suite . r-An 1111‘ i Quarterly Compliance Audit Report Naples Heritage Date: December 2023 -4th Quarter Prepared for: Sandra Demarco Developer: Inframark Insurance agency: Preparer: €4:) Jason Morgan - Campus Suite Compliance ADA Website Accessibility and Florida F.S. 189.069 Requirements -,, _.-s„... 6* - campU5ujte Table of Contents Compliance Audit Overview 2 Compliance Criteria 2 ADA Accessibility 2 Florida Statute Compliance 3 Audit Process 3 Audit results ADA Website Accessibility Requirements 4 Florida F.S. 189.069 Requirements 5 Helpful information: Accessibility overview 6 ADA Compliance Categories 7 Web Accessibility Glossary 11 Quarterly Compliance Audit Report 1 16IB2 Compliance Audit Overview The Community Website Compliance Audit (CWCA) consists of a thorough assessment of Florida Community Development District (CDD) websites to assure that specified district information is available and fully accessible. Florida Statute Chapter 189.069 states that effective October, 2015, every CDD in the state is required to maintain a fully compliant website for reporting certain information and documents for public access. The CWCA is a reporting system comprised of quarterly audits and an annual summary audit to meet full disclosure as required by Florida law.These audits are designed to assure that CDDs satisfy all compliance requirements stipulated in Chapter 189.069. Compliance Criteria The CWCA focuses on the two primary areas -website accessibility as defined by U.S. federal laws, and the 16-point criteria enumerated in Florida Statute Chapter 189.069. 0 ADA Website Accessibility Several federal statutes (American Disabilities Act, Sec. 504 and 508 of the Rehabilitation Act of 1973) require public institutions to ensure they are not discriminating against individuals on the basis of a person's disability. Community websites are required to conform to web content accessibility guidelines -WCAG 2.1. which is the international standard established to keep websites barrier-free and the recognized standard for ADA-compliance. Quarterly Compliance Audit Report 2 16i82 CZFlorida Statute Compliance Pursuant to F.S. 189.069. every CDD is required to maintain a dedicated website to serve as an official reporting mechanism covering, at minimum, 16 criteria. The information required to report and have fully accessible spans: establishment charter or ordinance, fiscal year audit, budget, meeting agendas and minutes and more. For a complete list of statute requirements, see page 3. Audit Process The Community Website Compliance Audit covers all CDD web pages and linked PDFs.* Following the WCAG 2.1 levels A,AA, and AAA for web content accessibility, a comprehensive scan encompassing 312 tests is conducted for every page. In addition, a human inspection is conducted to assure factors such as navigation and color contrasts meet web accessibility standards. See page 4 for complete accessibility grading criteria. In addition to full ADA-compliance, the audit includes a 16-point checklist directly corresponding with the criteria set forth in Florida Statute Chapter 189.069. See page 5 for the complete compliance criteria checklist. * NOTE: Because many CDD websites have links to PDFs that contain information required by law (meeting agendas, minutes, budgets, miscellaneous and ad hoc documents, etc.), audits include an examination of all associated PDFs. PDF remediation and ongoing auditing is critical to maintaining compliance. Quarterly Compliance Audit Report 3 16I B2 0 ADA Website Accessibility Result: PASSED Accessibility Grading Criteria Passed i escriptidn Website errors* Passed 0 WCAG 2.1 errors appear on website pages causing issues** Passed Keyboard navigation The ability to navigate website without using a mouse Passed Website accessibility policy A published policy and a vehicle to submit issues and resolve issues Passed Color contrast Colors provide enough contrast between elements Passed Video captioning Closed-captioning and detailed descriptions Passed PDF accessibility Formatting PDFs including embedded images and non-text elements Passed Site map Alternate methods of navigating the website *Errors represent less than 5%of the page count are considered passing **Error reporting details are available in your Campus Suite Website Accessibility dashboard Quarterly Compliance Audit Report 4 16182 C Florida F.S. 189.069 Requirements Result: PASSED Compliance Criteria Passed Description Passed Full Name and primary contact specified Passed Public Purpose Passed Governing body Information Passed Fiscal Year Passed Full Charter (Ordinance and Establishment) Information Passed CDD Complete Contact Information Passed District Boundary map Passed Listing of taxes,fees,assessments imposed by CDD Passed Link to Florida Commission on Ethics Passed District Budgets (Last two years) Passed Complete Financial Audit Report Passed Listing of Board Meetings Passed Public Facilities Report,if applicable Passed Link to Financial Services Passed Meeting Agendas for the past year,and 1 week prior to next Quarterly Compliance Audit Report 5 16 I B2 Accessibility overview Everyone deserves equal access. 0 19 With nearly 1-in-5 Americans having some 0 sort of disability-visual, hearing, motor, of population has a disability. cognitive -there are literally millions of • • t • reasons why websites should be fully accessible and compliant with all state and federal laws. Web accessibility not only keeps board members on the right side of the law, but enables the entire community to access all Sight, hearing, physical,cognitive. your web content.The very principles that drive accessible website design are also good for those without disabilities. The legal and right thing to do Several federal statutes (American Disabilities MIN Act, Sec. 504 and 508 of the Rehabilitation Act of 1973) require public institutions to ensure they are not discriminating against individuals on the basis of a person's disability. Community websites are required to conform to web content accessibility guidelines,WCAG 2.1,the international standard established to keep websites barrier-free. Plain and simple, any content on your website must be accessible to everyone. Quarterly Compliance Audit Report 6 I4IR2 ADA Compliance Categories Most of the problems that occur on a website fall in one or several of the following categories. 00 Contrast and colors 00 Some people have vision disabilities that hinder picking up contrasts, and some are color blind, so there needs to be a distinguishable contrast between text and background colors. This goes for buttons, links, text on images - everything. Consideration to contrast and color choice is also important for extreme lighting conditions. Contract checker: http://webaim.orq/resources/contrastchecker Using semantics to format your HTML pages When web page codes are clearly described in easy-to-understand terms, it enables broader sharing across all browsers and apps. This 'friendlier' language not only helps all the users, but developers who are striving to make content more universal on more devices. 8 Text alternatives for non-text content 8 Written replacements for images, audio and video should provide all the same descriptors that the non-text content conveys. Besides helping with searching, clear, concise word choice can make vivid non-text content for the disabled. Helpful article: http://webaim.org/techniques/alttext Quarterly Compliance Audit Report 7 1 6 I B 2 Ability to navigate with the keyboard — Not everyone can use a mouse. Blind people with many with motor disabilities have to use a keyboard to make their way around a website. Users need to be able to interact fully with your website by navigating using the tab, arrows and return keys only. A"skip navigation" option is also required. Consider using WA1-ARIA for improved accessibility, and properly highlight the links as you use the tab key to make sections. Helpful article: www.nngroup.com/articles/keyboard-accessibility Helpful article: http://webaim.org/techniques/skipnav qEasy to navigate and find information Finding relevant content via search and easy navigation is a universal need.Alt text, heading structure, page titles, descriptive link text (no 'click here' please) are just some ways to help everyone find what they're searching for.You must also provide multiple ways to navigate such as a search and a site map. Helpful article: http://webaim.orc/techniques/sitetools/ Elm Properly formatting tables NM Tables are hard for screen readers to decipher. Users need to be able to navigate through a table one cell at a time. In addition to the table itself needing a caption, row and column headers need to be labeled and data correctly associated with the right header. Helpful article: http://webaim.org/techniques/tables/data Quarterly Compliance Audit Report 8 16 162 fl O Making PDFs accessible PDF files must be tagged properly to be accessible, and unfortunately many are not. Images and other non-text elements within that PDF also need to be ADA-compliant. Creating anew is one thing; converting old PDFs - called PDF remediation -takes time. Helpful articles: http://webaim.org/techniques/acrobat/acrobat 0 Making videos accessible Simply adding a transcript isn't enough. Videos require closed captioning and detailed descriptions (e.g., who's on-screen, where they are, what they're doing, even facial expressions) to be fully accessible and ADA compliant. Helpful article: http://webaim.org/techniques/captions I ID Making forms accessible Forms are common tools for gathering info and interacting. From logging in to registration, they can be challenging if not designed to be web-accessible. How it's laid out, use of labels, size of clickable areas and other aspects need to be considered. Helpful article: http://webaim.org/techniques/forms 55 88 Alternate versions Attempts to be fully accessible sometimes fall short, and in those cases, alternate versions of key pages must be created. That is, it is sometimes not feasible (legally, technically) to modify some content. These are the 'exceptions, but still must be accommodated. Quarterly Compliance Audit Report 9 1 6 I R 2 Ar.) Feedback for users To be fully interactive,your site needs to be able to provide an easy way for users to submit feedback on any website issues. Clarity is key for both any confirmation or error feedback that occurs while engaging the page. ' Other related requirements O� No flashing Blinking and flashing are not only bothersome, but can be disorienting and even dangerous for many users. Seizures can even be triggered by flashing, so avoid using any flashing or flickering content. Timers Timed connections can create difficulties for the disabled.They may not even know a timer is in effect, it may create stress. In some cases (e.g., purchasing items), a timer is required, but for most school content, avoid using them. Fly-out menus Menus that fly out or down when an item is clicked are helpful to dig deeper into the site's content, but they need to be available via keyboard navigation, and not immediately snap back when those using a mouse move from the clickable area. No pop-ups Pop-up windows present a range of obstacles for many disabled users, so it's best to avoid using them altogether. If you must,be sure to alert the user that a pop-up is about to be launched. Quarterly Compliance Audit Report 10 16 , 82 Web Accessibility Glossary Assistive technology Hardware and software for disabled people that enable them to perform tasks they otherwise would not be able to perform (e..g., a screen reader) WCAG 2.0 Evolving web design guidelines established by the W3C that specify how to accommodate web access for the disabled 504 Section of the Rehabilitation Act of 1973 that protects civil liberties and guarantees certain rights of disabled people 508 An amendment to the Rehabilitation Act that eliminates barriers in information technology for the disabled ADA American with Disabilities Act (1990) Screen reader Software technology that transforms the on-screen text into an audible voice. Includes tools for navigating/accessing web pages. Website accessibility Making your website fully accessible for people of all abilities W3C World Wide Web Consortium-the international body that develops standards for using the web Quarterly Compliance Audit Report 11 161 B2 8D 161 & 2 RESOLUTION 2024-02 A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT CONFIRMING THE DISTRICT'S USE OF THE COLLIER COUNTY SUPERVISOR OF ELECTIONS TO CONTINUE CONDUCTING THE DISTRICT'S ELECTION OF SUPERVISORS IN CONJUNCTION WITH THE GENERAL ELECTION WHEREAS, the Naples Heritage Community Development District (hereinafter the "District") is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within Collier County, Florida; and WHEREAS, the Board of Supervisors of the Naples Heritage Community Development District (hereinafter the "Board") seeks to implement Section 190.006(3)(A)(2)(c), Florida Statutes and to instruct the Collier County Supervisor of Elections (the "Supervisor") to conduct the District's General Elections. WHEREAS, the Supervisor has requested the District adopt a Resolution confirming the District's use of the Supervisor for the purpose of conducting the District's future supervisor elections in conjunction with the General Election; and WHEREAS, the District desires to continue to use the Supervisor for the purpose of conducting the District's supervisor elections in conjunction with the General Election. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT: Section 1. The Board is currently made up of the following individuals: Richard Leonhard, Philip Smith, Gordon Mettam, Gerald James and Kenneth Gaynor. Section 2. The term of office for each member of the Board is as follows: Supervisor Richard Leonhard Seat 1 four year- expires 11/2024 Supervisor Philip Smith Seat 2 four year—expires 11/2024 Supervisor Gordon Mettam Seat 3 four year—expires 11/2026 Supervisor Gerald James Seat 4 four year—expires 11/2026 Supervisor Kenneth Gaynor Seat 5 four year—expires 11/2026 Section 3. Seat 1 currently held by Richard Leonhard, and Seat 2 currently held by Philip Smith are scheduled for the General Election in November 2024. 16IB2 Section 4. Pursuant to Section 190.006(8), Florida Statutes, members of the Board shall be entitled to receive for his or her services an amount not to exceed $200 per meeting of the Board,not to exceed$4,800 per year per member. Section 5. The term of office for the individuals to be elected to the Board in the November 2024 General Election is four years. Section 6. The new Board members shall assume office on the second Tuesday following their election. Section 7. The District hereby instructs the Supervisor to continue conducting the District's elections in conjunction with the General Election. The District understands that it will be responsible to pay for its proportionate share of the General Election cost and agrees to pay same within a reasonable time after receipt of an invoice from the Supervisor. PASSED AND ADOPTED THIS 5TH DAY OF MARCH 2024. ATTEST: NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT Ju m Fair oth Kenneth Gaynor cretary Chairman �/ 16 ( 2 V U W . 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Q o au_ Z c 1 6 I B 2 RESOLUTION 2024-03 A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT APPROVING THE BUDGET FOR FISCAL YEAR 2025 AND SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW WHEREAS,the District Manager has heretofore prepared and submitted to the Board a proposed operating and/or debt service budget for Fiscal Year 2025; a copy of which is attached hereto, and WHEREAS, the Board of Supervisors has considered said proposed budget and desires to set the required public hearing thereon; NOW, THEREFORE BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT: 1. The budget proposed by the District Manager for Fiscal Year 2025 is hereby approved as the basis for conducting a public hearing to adopt said budget. 2. A public hearing on said approved budget is hereby declared and set for the following date, hour and location: Date: Tuesday, May 7, 2024 Hour: 9:00 a.m. Location: Naples Heritage Golf& Country Club Clubhouse 8150 Heritage Club Way Naples,Florida 34112 Notice of this public hearing shall be published in the manner prescribed in Florida Law. Adopted this 5th day of March 2024. Kenneth Gaynor Chairman J in Faircloth ecretary 1 6 1 82 IC N u W . W0 L w,4. W y..I N �� Q W a - Z F c m 8a 2< oI N m o T W K 1 > v W co �/� liD a u (// 0 Q. c v o a ►°C. W O In o < J c c Ca Q a mi. z aE Z _ Q 16IB2 N CO a) P) a0 a) d • • • • a) U • C a) To • •• N D • 4..• C C • Q) a+ c C — O N O o, • .- C • O as CD L U • • a3 C a) I— a3 u) co N U CC C E' = CO a) 7 To C m N o- c W a) W = J uus n Q ui a p D c W O C p = c U o a) m cn cC is o I—W a I— p co Q 0. Ca o 0 C Z Q p 0 CO LL E °) U o ci 0m E m -o X Z CN •i Z c (i) CO W p V co 0 Q' CL O 0aa)) o Cl) Q E 0 re a) W 0 2 0 y y W E .J = O. 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Z 0 161A3 PUBLIC RISK MANAGEMENT OF FLORIDA 3434 Hancock Bridge Parkway, Suite 203 Fort Myers, Florida 33903 Telephone: 800-367-1705 Facsimile: 239-656-1066 MEMORANDUM April 5, 2024 To: Collier County Clerk of Court Attention-Minutes Department From: Mary Ann Whitney Secretary, PRM Board of Directors Re: Filing of Intergovernmental Cooperative Agreement for the Greater Naples Fire Rescue District [joined PRM Property & Casualty Pool effective 1/01/24] ****************************************************************************** This memorandum accompanies a copy of an Intergovernmental Cooperative Agreement, together with an Affidavit regarding authenticity, executed by several different governmental agencies throughout the State of Florida for the purpose of providing insurance through Public Risk Management of Florida. This Agreement, together with the Affidavit of Authenticity, is being delivered to you for filing by your Minutes Department in compliance with Florida Statute Section 163.01,the Florida Interlocal Cooperation Act of 1969. A copy of the relevant section of that statute is attached for your reference. As you will note,the Statute does not define what filing is,for the purposes of this provision. Our research has indicated that because this Agreement is not directly related to real or personal property,that filing is appropriate with your Minutes Department. It is requested that this document, together with the Affidavit as to authenticity, be accepted by the Minutes Department and "filed" pursuant to the Statute. Should there be any questions or comments regarding this request,please do not hesitate to contact me at 239-314-8739. Attachments AFFIDAVIT 1 6 I A 3 STATE OF FLORIDA COUNTY OF LEE BEFORE ME, the undersigned authority, duly authorized to take acknowledgments and administer oaths,personally appeared MARY ANN WHITNEY,who after being first duly sworn, deposes and says 1. I, Mary Ann Whitney, am the Secretary of Public Risk Management of Florida, an association of governmental agencies,pursuant to Florida Statute section 163.01,the Florida Interlocal Cooperation Act of 1969. 2. I am the Secretary of said Association and responsible for maintenance of all Association documents. 3. Attached hereto is the true and correct copy of the Intergovernmental Cooperative Agreement that is signed by the parties therein and identified on the signature page attached thereto. 4. This affidavit is made for the purpose of accompanying the Agreement and is provided to Clerk of Courts for the purpose of filing in the public records of the county in which the agencies who are signatories to the Agreement are located, in compliance with Florida Statute section 163.01 (11). FURTHER AFFIANT SAYETH NOT. MA Y N WHITNEY Secreta , Public Risk Management of Florida SWORN AND SUBSCRIBED before me this 5th day of April , 2024 , by MARY ANN WHITNEY, Secretary of Public Risk Management of Florida, who is personally known to me. My Commission Expires: July 6,2026 (\ ,1) ? Notary Public Y P*.I. DORIS E.BERNARD * * Commission It HH 252647 Doris E. Bernard 1>eoFno, Expires July 6,2026 Type/Print Name of Notary Commission No. HH252947 $ 61A3 Florida Statutes Title XI COUNTY ORGANIZATION AND INTERGOVERNMENTAL RELATIONS Chapter 163 INTERGOVERNMENTAL PROGRAMS 163.01 Florida interlocal Cooperation Act of 1969.— Subsection: (11) Prior to its effectiveness, an interlocal agreement and subsequent amendments thereto shall be filed with the clerk of the circuit court of each county where a party to the agreement is located. However, if the parties to the agreement are located in multiple counties and the agreement under subsection (7) provides for a separate legal entity or administrative entity to administer the agreement, the interlocal agreement and any amendments thereto may be filed with the clerk of the circuit court in the county where the legal or administrative entity maintains its principal place of business. 1 6 I A 3 THE INTERGOVERNMENTAL COOPERATIVE AGREEMENT A CONTRACT AND BY-LAWS FOR PUBLIC RISK MANAGEMENT OF FLORIDA \S\< MAA/4 D / p r 1‘z ! R -i M \ - O,( NLOR\QP (PRM) AS AMENDED AND RESTATED THROUGH APRIL 27, 2018 1 6 I A 3 THE INTERGOVERNMENTAL COOPERATIVE AGREEMENT (A CONTRACT AND BY-LAWS FOR PUBLIC RISK MANAGEMENT OF FLORIDA) (PRM) INDEX ARTICLE# DESCRIPTION PAGE# Article 1 Name and Duration 1 Article 2 Definitions and Purpose 1 - 3 Article 3 Power and Duties 3 -4 Article 4 Participation and Term 5 - 6 Article 5 Commencement of the Pool 6 Article 6 Board of Directors of the Pool 6- 9 Article 7 Board of Directors Meetings 9 - 10 Article 8 Pool Officers 10- 11 Article 9 Finances and Risk Management Pool 11 - 12 Article 10 Excess Insurance 13 Article 11 Obligations of Members 13 - 15 Article 12 Liability of Board of Directors or 15 Officers of the Pool Article 13 Additional Insurance 15 Article 14 Settlements 15 Article 15 Coverage &Indemnity Dispute Resolution 16 Article 16 Contractual Obligation 16 - 17 Article 17 Expulsion or Termination of Members 17- 18 Article 18 Special Provisions for Deferred Funding 18 Article 19 Termination of Pool 18 1 6 I A 3 ARTICLES OF ASSOCIATION AND BY-LAWS OF PUBLIC RISK MANAGEMENT OF FLORIDA (PRM) BE IT KNOWN THAT: The below named public agency or agencies of the State of Florida for the purpose of forming a risk management and self-insurance association pursuant to the terms of Florida Statutes Sections 768.28(16)(a), 440.57, and 163.01, Florida Interlocal Cooperation Act of 1969, do bind themselves contractually to and adopt these Articles of Association and By-Laws. Article 1 -Name and Duration 1.1 Name. The name of this association shall be Public Risk Management of Florida, referred to hereinafter as the Pool. Article 2 -Definitions and Purpose 2.1. Definitions. As used in this agreement, the following terms shall have the meaning hereinafter set out: "Annual Payments": The amount each Member must annually pay to fully fund the costs of the full operation of the Pool. "Aggregate Excess Insurance": Stop Loss Insurance purchased by the Pool from insurance companies and/or Lloyd's of London, or other similar entities, approved by the Board of Directors, or any committee appointed by the Board for such purpose,to protect the Pool from an accumulation of losses in any policy year should the "Loss Fund" be exhausted. Once the "Aggregate Excess Insurance"is triggered, any further losses within the"Self Insured Retention" will be paid by this coverage. "Fiscal Year": The fiscal year of the Pool shall begin on October 1st and end on September 30th "Joint Self-Insurance" or "Self-Funded": A self-insurance or self-funded program in which Members agree to annual payments to fully fund the operations of the Risk Management Pool. "Loss Fund": The fund established to pay claims occurring within the "Self Insured Retention." The "Loss Fund" represents the maximum amount for which the Pool is exposed in a single policy period. 2 1 6 I A 3 "Maintenance Deductible": The amount paid by the "Member"before the loss is paid by the "Self Insured Retention." This is a nominal amount designed to protect the "Loss Fund" from small claims. The "Maintenance Deductible" applies only to property, automobile physical damage and crime losses." "Member Deductible": The portion or monetary amount that PRM will invoice member as mutually agreed. "Member Self-Insured Retention": A layer of assumed risk where the Member self- insures a pre-determined amount of loss per occurrence. "Members": The public agencies of the State of Florida which initially or later enter into the intergovernmental association established by this Intergovernmental Agreement. "Multi-Loss Coverage": This multiple loss protection limits a loss involving more than one line of coverage from one occurrence (i.e. property, liability, workers' compensation)to one "Self Insured Retention." "Policy Year": The policy year of the Pool shall be from the date of inception of coverage to the termination of said coverage, or on other dates as approved by the membership in attendance at a scheduled meeting of the membership. "Pool": Public Risk Management of Florida established pursuant to the Constitution and the Statutes of the State of Florida by this Intergovernmental Agreement. "Preferred Member/membership": A Member with the Pool,who fords several benefits in pooling, including the multiple benefits to be achieved in participating in all available lines of coverage. "Risk Management": A program attempting to reduce or limit casualty and property losses to Members and injuries to employees caused by or arising out of the operations of Members. Where claims arise the Pool will provide processing of claims, investigation, defense and settlement within the fmancial limits of the Pool as established in accordance with this Intergovernmental Agreement and will tabulate such claims, costs and losses. "Risk Management Pool": A fund of public monies established by the Pool to jointly self-insure and self-fund property coverages, general liability, automobile liability, professional liability, public officials' liability and workers' compensation, and any other coverage lines approved by the Board of Directors. "Self-Insurance": The decision by a public agency not to purchase insurance coverage for risks below certain limits; to seek and maintain immunities provided by law for a noninsured public agency; to rely upon its financial capabilities to pay covered losses which occur in case third-party claims are held valid and not barred or capped by available immunities: and to purchase some insurance to protect against catastrophic or aggregate losses. The purchase of liability insurance by the Pool or any of its Members is not intended to, and does not, waive sovereign immunity. Purchase of liability insurance shall only be pursuant to Florida Statutes, which allow for the purchase of insurance by the Pool without the waiver of sovereign immunity 3 1 6 I A 3 by the Pool or any of the Pool's Members and is not pursuant to any other statute of the State of Florida. "Self Insured Retention": A layer of assumed risk where the pool or Member self-insures a pre-determined amount of loss per occurrence. "Specific Excess Insurance": Insurance purchased by the Pool from insurance companies and/or Lloyd's of London, approved by the Board of Directors, or any committee appointed by the Board for such purpose, that provides catastrophe coverage up to the limit(s) chosen by the Pool. "Standard Member/membership": A Member with the Pool, who finds several benefits in pooling and who values pricing and the ability to not participate in all available lines of coverage. 2.2. Purpose: The Pool is a cooperative agency voluntarily established by Members as set forth in Florida Statutes Sections 163.01, 768.28 and 440.57 for the purpose of seeking the prevention or lessening of casualty and property losses to Members and injuries to persons or employees which might result in claims being made against Members. The purpose of this Pool is to carry out and effect the agreed upon functions and purposes of this Intergovernmental Agreement as stated herein. It is the intent of the Members of this Pool to create an entity, which will administer a Risk Management Pool and utilize such funds to defend and protect, in accordance with this Intergovernmental Agreement, any Member of the Pool against liability for a covered loss. This Agreement shall constitute the substance of a contract among the Members. All funds contained within the Risk Management Pool are funds directly derived from its Members who are public agencies of the State of Florida. It is the intent of the Members in entering into this Intergovernmental Agreement that, to the fullest extent possible, the scope of Risk Management undertaken by them through a Joint Self-Insurance or Self-funded program using governmental funds shall not waive, on behalf of any Member or such Member's employees as defined in Florida Statutes Section 768.28, any defenses or immunities therein provided, or provided by the laws of the State of Florida. The Pool and the Members of this Pool intend to effect no waiver of sovereign immunities through their use of public funds retained within the Risk Management Pool. Such funds being utilized to protect against risks in accordance with Florida Statutes Section 768.28 are not intended to constitute the existence, issuance or purchase of a policy for insurance. This Intergovernmental Agreement is not to be considered such as would cause this Pool to be treated as an "insurer" within the meaning of any legislation giving risk to liability or applicability to "insurer", for damages, costs, fees or expenses, etc., under Florida Statutes Sections 624.155, 626.9541, 626.9561, 627.426, 627.428, or other statutes applicable to Public Entity Self Insurance in the State of Florida. 2.3 Non-Assessable: Public Risk Management is a non-assessable pool. 4 161A3 Article 3 -Power and Duties 3.1. Powers: The powers of the Pool to perform and accomplish the functions and purposes set forth herein, within the budgetary limits and procedures set forth in this Intergovernmental Agreement, shall be as follows: 3.1.1. To establish By-Laws and Amendments to By-Laws, and operational procedures governing the operations of the Pool which are consistent with this Intergovernmental Agreement as set forth in Florida Statutes Sections 768.28, 163.01 and 440.57, and to not waive any sovereign immunity not waived statutorily under Florida Law, and to expressly negate any past, present, or future waiver of sovereign immunity under Florida Statutes, and to continue to negate any waiver of sovereign immunity for discretionary and planning functions of government. 3.1.2. To employ agents and independent contractors and approve the rate of compensation, benefits and/or contracts that apply to Pool employees, Pool officers and service providers, and to ensure all benefits of Florida Statutes Section 163.01(9)(a) and all other applicable Florida Statutes. 3.1.3. To lease real property and to purchase or lease equipment, machinery or personal property necessary for the carrying out of the purpose of the Pool. 3.1.4. To carry out educational and other programs relating to risk reductions. 3.1.5. To cause the creation of this Pool and see to the collection of funds for the continued administration of the Risk Management Pool. 3.1.6. To purchase Aggregate Excess Insurance, Reinsurance, Excess Property Insurance, Excess Workers' Compensation Insurance, Excess Liability Insurance, Pollution Insurance, Boiler & Machinery Insurance and Specific Excess Insurance, and any other form of insurance deemed reasonable and necessary by the Board of Directors to promote or serve the powers and duties of the Pool to supplement the Risk Management Pool without such being a waiver of sovereign immunity under Florida Law. 3.1.7. To establish reasonable and necessary loss reduction and prevention procedures,which shall be followed by the Members. 3.1.8. To provide Risk Management services including the defense of and settlement of claims and to have the authority granted by Florida Statutes Section 768.28(16). 3.1.9. To negate, pursuant to Florida Statutes, any implication of a waiver of sovereign immunity, and to negate any waiver of sovereign immunity other than to the extent required under Florida Statutes Section 768.28. 3.1.10. To act solely within the budgetary limits established by the Members to carry out such other activities as are necessarily implied or required to carry out the purposes of the Pool. 5 1 6 1 A 3 3.1.11. To sue or be sued as a separate legal entity. Article 4 -Participation and Term 4.1. Term: The initial term of the Pool shall be from 12:01 a.m. on October 1, 1987 to 12:01 a.m. September 30, 1989. After the initial two (2) year term of the Pool, the term shall automatically be renewed for an additional term of one (1) year each. Provided, however, the Members may,through the manner provided in Section 6.9.4., terminate the Pool as of the end of the initial or any additional term during which such action is taken. 4.2. Notice of Intent to Withdraw: So long as the Pool shall continue in existence, any current or new Preferred Member joining the Pool shall remain a Member for an initial two-year term, except a new Member coming into the Pool after the first day of the policy year shall be obligated to be a member for not less than eighteen (18) months. A new Preferred Member's rates will be guaranteed for their initial term. Any Member may withdraw from the Pool at the end of the policy year upon serving on the Pool at least forty-five (45) days prior with a written Notice of Intent to Withdraw. Such notice shall be addressed to the Executive Director of the Pool and shall be accompanied by a resolution of the governing body of the Member with intent to withdraw from the Pool. 4.3. Actual Withdrawal/Required Withdrawal. Any Member who has served the Executive Director with prior written notice of its intent to withdraw at least forty-five (45) days prior to the beginning of the policy year for which the notice to withdraw is applicable, shall serve in writing to the Executive Director, no later than ten (10) days prior to the beginning of such policy year, a verification as to whether the Member intends to actually withdraw from the Pool at the end of the current policy year. Failure to serve such verification no later than ten(10) days prior to the beginning of the policy year for which notice of intent to withdraw is applied, shall be deemed a revocation of the prior notice of intent to withdraw; thus, binding the Member to the Pool for the ensuing policy year. An action to expel a Member shall be taken by the Executive Board in the manner described in Article 17 hereafter. 4.4. Admission of New Members: The Pool's Executive Board shall establish and periodically review standards and the approval process for the admission of new Members. Upon approval of these standards and of the approval process for admission by the Board of Directors, the Pool's Executive Board may grant or deny admission to proposed new Members based upon such criteria. Consideration of new Members may be communicated to all PRM Board Members by the Executive Director for any information or feedback that a Member may have regarding the prospective member. Article 5 - Commencement of the Pool 5.1. Commencement Date: The Pool shall commence operations on October 1, 1987. 6 1 6 I A 3 Article 6 -Board of Directors of the Pool 6.1. The Board: There is hereby established a Board of Directors (sometimes hereinafter referred to as the "Board") of the Pool. Each Member shall appoint one(1)person to represent that body (the "Representative")on the Board of Directors along with another person to serve as an alternate representative (the "Alternate") when the Representative is unable to carry out that Representative's duties. The Representative and Alternate shall be appointed in writing by the governing body of the Member and a copy of the written appointment shall be provided to the Executive Director of the Pool. Once such appointments are made known to the Pool, the persons appointed shall remain in office until the Pool receives evidence in writing of the appointment of other persons by the Member's governing body. The Representative and Alternate selected must be an employee, an appointed official or elected official of the entity. 6.2. The Chair and Vice Chair: The Board of Directors shall, commencing the 2003 fiscal year, select a Chair for a three year term. Thereafter, the Board of Directors shall bi-annually select a Chair to serve a two year term. The term of office for the Chair shall begin on the 1'day of a fiscal year and expire on the last day of a fiscal year. The Chair shall preside at all meetings of the Board. The Chair shall vote on all matters that come before the Board. The Chair shall have such other powers as may be given from time to time by action of the Board. The Board of Directors shall bi-annually select a Vice Chair during the final quarter of each two-year term to serve during the subsequent two-year term. The term of office for the Vice Chair shall begin on the first day of a fiscal year and expire on the last day of a fiscal year. The Vice Chair shall carry out all duties of the Chair of the Board during the absence or inability of the Chair to perform such duties and shall carry out such other functions as are assigned from time to time by the Chair or the Board of Directors. The Board of Directors may from time to time appoint other officers of the Board. 6.3. Board Responsibilities. The Board of Directors shall have the responsibility for: (1) hiring of Pool officers, agents/brokers, and independent contractors; (2) setting of compensation for Executive Director, agents/brokers and all persons, firms and corporations employed by the Pool; (3) approval of amendments to the Intergovernmental Agreement; (4) approval of the expulsion of Members, except that the approval may be delegated to the Executive Board under Article 4 above, or by such procedures as are contained in the motion making delegation; (5) approval and amendment of the annual budget of the Pool; (6) approval of the operational procedures developed by the Executive Director; (7) approval of educational and other programs relating to risk reduction; (8) approval of reasonable and necessary loss reduction and prevention procedures which shall be followed by all Members; and (9) termination of the Pool in accordance with this Intergovernmental Agreement. 6.4. Voting: Each Preferred Member shall be entitled to one (1) vote on the Board of Directors. Standard Members have no entitlement to any vote on the Board of Directors, or otherwise. Such vote by each Preferred Member may be cast only by the Representative of the Preferred Member or in the Representative's absence by the Alternate. No proxy votes or absentee votes shall be permitted. Voting shall be conducted by show of hands or any method established by the Board that is consistent with Florida law. A simple majority vote of those Representatives present shall be required to pass on any motion. On such matters, the Chair and 7 1 6 1 A 3 the Executive Director of the Pool shall cause each Member's Representative and Alternate to receive the proposed ballot which will include at a minimum the text of the motion to be voted upon and the purpose of such motion. Only the Representative or the Alternate may vote on such ballots (not both). If both the Alternate and Representative submit ballots, only the Representative's ballot will be counted. Favorable votes by a majority of the Members' Representatives (or Alternates in their absence) entitled to vote shall pass any action unless an action is taken which is subject to 6.9 below, in which case passage will be based on the required number of votes as if each Member's Representative or Alternate was present at a regular or special meeting called to decide such question. 6.5. Representatives: The Representative selected by the Member shall serve until a successor has been selected. The Representative chosen by the Member may be removed at any time by the vote of the Member's governing body. In the event that a vacancy occurs in the position of Representative or Alternate selected by the governing body of a Member, that body shall appoint a successor in writing within 60 days of such vacancy occurring. The failure of a Member to select a Representative or the failure of that person to participate shall not affect the responsibilities or duties of a Member under this Intergovernmental Agreement. 6.6. The Executive Board and other Committees: The Board of Directors shall establish an Executive Board (known previously in this Agreement as Executive Committee). That Executive Board shall consist of the Chair of the Board of Directors, the Vice Chair of the Board of Directors, the Treasurer and four (4) Representatives elected by the Board of Directors. The Executive Board shall have the power to establish both standing and ad hoc committees to further the functions and purpose of this Pool. Unless the Board of Directors establishes some other procedure, the authority for selection of Representatives or Alternates serving on the Executive Board who shall serve on such committees and chair them shall reside with the Chair of the Board of Directors. The Chair of the Board of Directors may appoint non-voting and non- paid persons who are not Members of the Board of Directors to serve on committees of the Pool. The Board of Directors shall, bi-annually select the four (4) Representatives during the final quarter of each two-year term to serve during the subsequent two-year term. The term of office for the four (4) Representatives shall begin on the first day of a fiscal year and expire on the last day of a fiscal year. The Executive Board shall have the specific authority and power, as afforded herein by the Board of Directors,to grant binding approval for, and on behalf of,the Pool to bind any and all coverages for both Preferred Members and Standard Members with excess insurers, reinsurers, specific excess insurers, insurance underwriters, insurance wholesalers, insurance brokers and/or intermediaries, and with independent insurance contractors providing and/or affording both insurance and self-insurance coverages to the Pool Members. The Board of Directors shall grant to the Executive Board the authority to approve expenditures, authorize a settlement of claims and suits and take such other action as shall be specifically delegated to the Executive Board. The Executive Board may from time to time appoint interim replacements for any Executive Board member or Pool Officer who vacates their position on the Executive Board, who shall serve until the next scheduled election of such Executive Board member. 6.7. Operating Rules: The Board of Directors may establish rules governing its own conduct and procedure not inconsistent with this Intergovernmental Agreement. 6.8. Quorum: A quorum shall consist of a majority of the Representatives (or in their absence their Alternates) serving on the Board of Directors, or serving on the Executive Board. 8 l6lAz Except as provided in Section 6.9 herein, or elsewhere in this Intergovernmental Agreement, a simple majority of a quorum shall be sufficient to pass upon all matters. 6.9. Super-Majorit} Voting: A greater vote than a majority of a quorum shall be required to approve the following matters: 6.9.1. Such matters as the Board of Directors shall establish within its rules as requiring for passage a vote greater than a majority of a quorum, provided, however, that such a rule can only be established by a greater than a majority vote at least equal to the greater than majority vote required by the proposed rule. 6.9.2. (Deleted effective June 19,2009). 6.9.3. Any amendment of this Intergovernmental Agreement, except as provided in Subsection 4 below, shall require two-thirds (2/3) vote of all the Representatives serving on the Board of Directors. 6.9.4. The amendment of this Intergovernmental Agreement to cause a reduction or elimination in the scope of loss protection set out in Article 10 to be furnished by the self-insurance pool derived from payments from the Members, shall require that specific written notice of the proposed change be sent by registered or certified mail to the governing body of the Member and to the Representative serving on the Board of Directors, no less than ten (10) days prior to a meeting of the Executive Board at which this matter is proposed and the amendment as proposed or as amended must receive the approval of at least five (5) out of seven (7) Representatives of the then current Executive Board representing the then Members of the Pool. 6.9.5. In the event of a reduction or elimination in the scope of loss protection as set forth in Article 10 of this Intergovernmental Agreement receives the approval of at least five (5) out of the seven (7) Representatives of the then-current Executive Board as set forth in section 6.9.4, any Member may request, within twenty (20) days of the Executive Board voting to approve such reduction or elimination in the scope of loss protections as set forth in Article 10 of this Intergovernmental Agreement, in writing to the Chair of the Board of Directors that the Executive Board, at a special meeting, take official action to affirm, modify or reverse a decision of the Executive Board affecting the reduction or elimination in the scope of loss protection as set forth in section 6.9.4. The Member shall be provided a full opportunity to explain their position to the Executive Board. The Executive Board, by majority vote,may affirm, modify, reverse or defer the matter to the Board of Directors. Any Member who disagrees with the Executive Board's fmal determination may request in writing, within twenty (20) days of the Executive Board's fmal determination, that the Board of Directors take action to affirm, modify or reverse the decision of the Executive Board. The Member shall be provided a full opportunity at a special, or regular, meeting to explain their position to the Board of Directors. The Board of Directors, by majority vote of the Members,may affirm,modify or reverse the final determination or decision of the Executive Board. Failure on the part of any Member to comply timely with the requirements for appealing the determination by the Executive Board to the Board of 9 16IA � Directors within twenty (20) days thereof shall be deemed to be a waiver of any contractual, legal or other rights of appeal by, or on the part of,that Member. 6.10. Compensation of Board of Directors: No Representative or Alternate serving on the Board of Directors shall receive any salary from the Pool. 6.11 Conflict of Interest: Representatives and Alternates shall abide by the guidelines established by the State Ethics Commission in the performance of their duties, particularly as it applies to conflicts of interest and financial disclosure. Article 7 - Board of Directors Meetings 7.1. Meetings: The Executive Board will establish regular meetings, which shall be held at least three (3)_times a year. Regular meetings of the Board of Directors may be held up to four (4) times a year. The tentative times, dates, and locations of regular meetings of the Board shall be established at the beginning of each fiscal year, and the Executive Board will establish the tentative times, dates and locations of its regular meetings, and give timely and appropriate prior notice of said meetings to all Preferred and Standard Members. Any item of business may be considered at a regular meeting, including the scheduling of future regular meetings. The Executive Director shall attend all Board meetings and Executive Board meetings to serve as an advisor and to report as the administrative officer of the Pool. 7.2. Special Meetings: Special meetings of the Board of Directors or the Executive Board may be called by its Chair, or by any three Representatives (or in their absence their Alternates), with no less than 48 hours prior written notice. The Chair or in their absence, the Vice Chair, shall give ten (10) days written notice of regular or special meetings to the Representative and Alternate of each Member and an agenda specifying the subject of any special meeting shall accompany such notice. Business conducted at special meetings shall be limited to those items specified in the agenda. The time, date and location of special meetings of the Board of Directors shall be determined by the Chair of the Board of Directors, or in their absence, by the Vice Chair. The Executive Board shall have the authority to call such special meetings when: (1) a threatened or actual natural disaster or other emergency exists which requires the scheduling of a special meeting; (2) it is substantially certain that a quorum of voting members will not be present for a scheduled, or upcoming,regular meeting of either the Board of Directors or Executive Board, such that consideration should be given to cancelling or rescheduling said meeting, and/or; (3) the Executive Board is requested to authorize the renegotiation of existing excess, reinsurance and any and all other coverages which occur or take place because of a significant reduction in the availability of existing capacity due to market conditions at that time. 7.3. Conduct of Meetings: To the extent not contrary to this Intergovernmental Agreement and except as modified by the Board of Directors, Robert's Rules of Order, latest edition, shall govern all meetings of the Board of Directors. Minutes of all regular and special meetings of the Board of Directors shall be sent to all Representatives (or in their absence their Alternates) serving on the Board of Directors. Article 8 -Pool Officers 10 l6IA7 8.1. Officers: Officers of the Pool shall consist of an Executive Director, a Treasurer, a Secretary and such other officers as are established from time to time by the Board of Directors. All Pool officers, with the exception of the Board Secretary who is hired by and reports directly to the Executive Director, shall be appointed by the Board of Directors. 8.2. Executive Director: The Executive Director shall be the chief administrative officer of the Pool and shall in general supervise and control the day to day operations of the Pool and shall carry out the policy and operational procedures of the Pool as established in this Intergovernmental Agreement and by the Board of Directors. Among the Executive Director's duties shall be the following: 8.2.1. The Executive Director may sign, with such other person authorized by the Board of Directors or by the Executive Board, any instruments which the Board of Directors or Executive Board have authorized to be executed and, in general, shall perform all duties incident to the office of Executive Director and such other duties as may be prescribed by the Board of Directors. 8.2.2. The Executive Director shall prepare a proposed annual budget and shall submit such proposals to the Board of Directors, and to the Executive Board. 8.2.3. The Executive Director shall, where necessary, make recommendations regarding policy decisions, the creation of other Pool officers and the employment of agents and independent contractors. At each regular meeting of the Board of Directors and at such other times, as shall be required to do so, shall present a full report of activities and the fiscal condition of the Pool. 8.2.4. The Executive Director shall report annually to all Members on all claims filed and payouts made. 8.2.5. The Executive Director shall, within the constraints of the approved or amended budget, employ all secretarial, clerical and other similar help and expend funds for administrative expenses. 8.3. Treasurer: The Treasurer shall: 8.3.1. Provide general financial oversight of the pool; shall have the authority and shall perform the duties prescribed by the Board of Directors or by direction of any Officer authorized by the by laws or the Board of Directors; shall be selected by the Board of Directors; 8.3.2. In general, perform all duties incident to the office of Treasurer and such other duties as from time to time may be assigned to that individual by the Board of Directors. The Board of Directors shall bi-annually select a Treasurer to serve a two year term. The term of office for the Treasurer shall begin on the 1st day of a fiscal year and expire on the last day of a fiscal year. 8.4. Secretary: The Secretary shall issue notices of all Board meetings, and shall attend and keep the minutes of same. The Secretary shall have charge of all corporate books, 11 l6IA3 records and papers; shall be custodian of the corporate seal; and shall keep all written contracts of the Pool. In general, the Secretary shall perform all duties incident to the office of Secretary and such other duties as from time to time may be assigned by the Executive Director or the Board of Directors. 8.5. Third Party Delegations: The Board may select a fmancial institution or certified public accountant to carry out some or all of the functions which would otherwise be assigned to a Treasurer and may select a risk management company or agent to serve as claims administrator or to carry out some or all of the functions which would otherwise be assigned to the Executive Director. The Board may also employ persons or companies as independent contractors to carry out some or all of the functions of officers of the Pool. 8.6. Officer Vacancies: In the absence of the Executive Director, Treasurer or Secretary, or in the event of the inability or refusal of such officers to act, the Chair of the Board of Directors may perform the duties of the Executive Director, Treasurer or Secretary, and, when so acting, shall have all of the powers of and be subject to all of the restrictions upon the Executive Director,Treasurer or Secretary. Article 9 -Finances and Risk Management Pool 9.1. Fiscal Year: The fiscal year of the Pool shall commence on October 1, and end on September 30, of each year. 9.2. Budget: The Board of Directors shall approve a preliminary budget for the administration of the Pool. Copies of all preliminary and final budgets shall be provided to each Member of the Board of Directors. The Board of Directors shall adopt a final budget. 9.3. Annual Payment Factors: In determining the amount of the Annual Payment due from each Member,the Executive Director may consider some or all of the following factors: 9.3.1. Number of employees; 9.3.2. Property values of the Member; 9.3.3. Number and type of vehicles owned by the Member and the use made of the vehicles; 9.3.4. Population of the geographic area represented by the Member; 9.3.5. The payrolls of the Member; 9.3.6. Any unusual exposures presented by the Member; 9.3.7. The operating expenditures of the Member; and 9.3.8. The claims and loss experience of the Member. 9.3.9 Member Deductible 12 l61A3 9.3.10 Member Self-Insured Retention 9.4. Budget Amendments: Budgets may be amended at any time by majority vote of the Board of Directors. 9.5. Payments — Timing: In subsequent years, the Board of Directors may permit the Annual Payments to be made on a monthly or quarterly basis. 9.6. Retirement Fund Obligations: Members shall be both severally and jointly liable to the State of Florida Department of Administration, Division of Retirement for any Florida Retirement Systems' contributions, which are owed by the Pool for Pool employees. Each member shall be responsible for expenses incurred which are attributable to the years of membership as outlined in the Intergovernmental Agreement, Article 11. 9.7. Distribution of Surplus Upon Cessation of the Pool: If in the event that the Pool ceases to exist or operate for any year during which the Pool was in existence, all claims known or unknown have either been paid or provision has been made for such payment, the Board of Directors as then constituted shall distribute surplus funds to the Members who constituted the membership of the Pool in that prior year, after first deducting there from reasonable administrative and other non-allocated costs incurred by the Pool in the processing of the claims in years other than the one in which the claim was made. The distribution among the Members shall be in the same proportion to the total as was their Annual Payment for that year to the Annual Payments of all Members for such year. 9.8. Audit: The Board of Directors shall provide to the Members an annual audit of the financial affairs of the Pool to be made by a certified public accountant at the end of each fiscal year in accordance with generally accepted auditing principles. Article 10-Excess Insurance 10.1. Specific Excess Insurance: The Pool may purchase Specific Excess Insurance from underwriters of insurance, insurance companies and/or Lloyd's of London, approved by the Board of Directors, or any committee appointed by the Board for such purpose, in such amounts which shall be approved by the Board of Directors and underwriters, based upon but not limited to the current assets, risk analysis, and loss history of the Pool. The purchase of Specific Excess Insurance does not, and is not, intended to waive sovereign immunity under Florida law. 10.2. Aggregate Excess Insurance: The Pool may purchase Aggregate Excess Insurance from underwriters of insurance, insurance companies and/or Lloyd's of London, approved by the Board of Directors, or any committee appointed by the Board for such purpose, in such amounts which shall be approved by the Board of Directors and underwriters, based upon but not limited, to the current assets, risk analysis, and loss history of the Pool. The purchase of Aggregate Excess Insurance does not, and is not, intended to waive sovereign immunity under Florida law. 10.3. Multiple Loss Coverage: The Pool may purchase Multiple Loss Coverage in the event a single occurrence involves more than one line of coverage, limiting the occurrence to a single"Self Insured Retention." 13 161A3 10.4. Losses: The Risk Management Pool (Loss Fund), the Specific Excess Insurance and any optional Aggregate Excess Insurance purchased, shall provide payment for covered losses in any one policy year for members up to the limits approved by the Board of Directors. Should losses in any one policy year extinguish all available funds provided by the Pool then the individual Member or Members whose judgment or settlement of claim has been perfected by Florida law shall be responsible for any additional payment. The Pool shall make payments in the order in which the judgments against the Pool have been entered or settlement of claims have been reached or other manner established at a meeting by the Board. Membership in the Pool shall not preclude any Member from purchasing any insurance coverage above those amounts purchased by the Pool. Article 11 - Obligations of Members 11.1. Member Obligations: The obligations of Members of the Pool shall be as follows: 11.1.1. To budget for, where necessary, to levy for and to promptly pay all payments to the Risk Management Pool at such times and in such amounts as shall be established by the Board of Directors within the scope of this Intergovernmental Agreement. Any delinquent payments shall be paid with a penalty, which shall be set by the Board, but such rate shall not exceed the highest interest rate allowed by statute to be paid by a Florida public agency. 11.1.2. To select, in writing, a Representative to serve on the Board of Directors and to select an Alternate Representative. 11.1.3. To allow the Pool reasonable access to all facilities of the Member and all records including, but not limited to, financial records, which relate to the purpose or powers of the Pool. 11.1.4. To allow attorneys employed by the Pool to represent the Member in investigation, settlement discussions and all levels of litigation arising out of any claim made against the Member within the scope of loss protection furnished by the Pool. 11.1.5. To furnish full cooperation with the Pool attorneys, claims adjusters, the Executive Director and any agent, employee, officer or independent contractor of the Pool relating to the purpose or powers of the Pool. 11.1.6. To follow in its operations all loss reduction and prevention procedures established by the Pool within its purpose or powers. 11.1.7. To report to the Executive Director or their designee within the time limit specified the following items: 11.1.7.1. To provide on or before November 1 of each policy year of the Pool, the Member's renewal application shall be completed by the member as required by the Underwriters. 14 161A3 11.1.7.2. To report, within five (5) days of receipt, any and all statutory notices of claims, as well as summons and complaint or other pleading before a court or agency involving any claim for which Pool coverage is sought. 11.1.7.3. To report, within ten (10) days of receipt, any oral or written demand for monetary relief for which coverage is sought to the Pool Executive Director. 11.1.7.4. To report to the Executive Director at the earliest practicable moment any information of an occurrence, claim or incident received by the Member and from which the Member could reasonably conclude that coverage will be sought by said Member for such an occurrence, claim or incident. In the event that the items set forth above are not submitted to the Executive Director within the time periods set forth above, the Board of Directors of the Pool, by a vote of a majority of a quorum of the Board, at a regular or special meeting, may in whole or part decline to provide a defense to the Member or to extend the funds of the Pool for the payment of losses or damages incurred. In reaching its decision, the Board shall consider whether and to what extent the Pool was prejudiced in its ability to investigate and defend the claim due to the failure of the Member to promptly furnish timely notice of the occurrence, claim or incident to the Executive Director. The decision of the Board of Directors shall be final. Failure of a Member to abide by these requirements shall also be grounds for expulsion from the Pool. 11.1.8. To make Payment of any required Deductible(s). 11.2. Cancellation/Suspension of Coverage: In the event that a Member has made a material misstatement or failed to comply with an underwriting requirement that created a substantial change in risk exposure, the Executive Board has the authority to cancel or suspend coverage. The Member shall be notified of the reason in writing by the Executive Director and given a reasonable time to take corrective measure prior to the Executive Board's action. Article 12 -Liability of Board of Directors or Officers of the Pool 12.1. Liability of Directors and Officers: The Representatives (or in their absence their Alternates) serving on the Board of Directors or officers of the Pool should use ordinary care and reasonable diligence in the exercise of their power and in the performance of their duties hereunder; they shall not be liable for any mistake of judgment or other action made, taken or omitted by them in good faith; nor for any action taken or omitted by any agent, employee or independent contractor selected with reasonable care; nor for loss incurred through investment of Pool funds,or failure to invest. No Representative shall be liable for any action taken or omitted by any other Representative. Representatives shall have the immunities provided by law and in particular Florida Statutes Section 163.01. The Pool may purchase insurance providing liability coverage for such Representatives or officers. Article 13 -Additional Insurance 13.1. Member's Option to Purchase Additional Insurance: The Pool, through the distribution of the minutes of the Board of Directors or through other means shall inform all 15 161A3 Members of the scope and amount of Specific Excess and Aggregate Excess Insurance in force at all times. Membership in the Pool shall not preclude any Member from purchasing any insurance coverage above those amounts purchased by the Pool. Such purchase shall not be construed to waive sovereign immunity of the Members of the Pool or the Pool. The Pool shall make its facilities available to advise Members of the types of additional or different coverages available to Pool Members. Article 14- Settlements 14.1. Settlement/Advance Notice: Whenever the Pool proposes to settle any pending claim or suit where the amount of that proposed settlement shall exceed Ten Thousand Dollars ($10,000.00), the Member shall be given advance notice of that settlement. Such notice may be given by the establishment of a reserve amount in excess of Ten Thousand Dollars ($10,000.00), provided that the amount of the settlement does not exceed the amount reserved. The officers and employees of the Pool shall, however, endeavor to give specific oral or written notice to the Member's Representative or Alternate of the exact amount of any proposed settlement in excess of Ten Thousand Dollars ($10,000.00) prior to the date at which the Pool proposes to bind itself to pay such settlement amount. The officers, employees or independent contractors of the Pool shall attempt to give the Members, as much notice of the settlement negotiations as is possible under the circumstances of each case. Article 15 —Coverage& Indemnity Dispute Resolution 15.1. After having reviewed a claim forwarded to the Pool, the Executive Director, officer, employee or independent contractor shall, in writing, be permitted to decline to provide coverage or indemnification for such claim not believed to be within the scope of coverage provided by the Pool. The claim may also be accepted and defense provided but the Pool may reserve the right to withdraw from the defense or to refuse to provide indemnification against the claim in the event that it is later determined that the claim is not properly within the scope of coverage afforded by the Pool. Any Member may request in writing to the Chair of the Board of Directors, that the Executive Board, at a regular scheduled meeting, take official action to affirm, modify or reverse a decision that a particular matter is or is not within the scope of coverage or indemnification provided by the Pool. The Member shall be provided a full opportunity to explain their position to the Executive Board. The Executive Board, by majority vote, may affirm, modify, reverse or defer the matter to the Board of Directors, subject to any insurance or reinsurance contractual obligations. Any Member who disagrees with the Executive Board's determination may request in writing that the Board of Directors, at a regular scheduled meeting, take action to affirm, modify or reverse the decision of the Executive Board. The Member shall be provided a full opportunity to explain their position to the Board of Directors. The Board of Directors, by majority vote of the Members, may affirm, modify or reverse the decision of the Executive Board, subject to any insurance or reinsurance contractual obligations. 16 161A3 Any Member may seek binding arbitration, if available, pursuant to the Pool's General Coverage Document and, is not required to appeal a coverage or indemnification declination to either the Executive Board or Board of Directors. Article 16 - Contractual Obligation 16.1. Enforcement: This document shall constitute a binding contract under the Florida Interlocal Cooperation Act of 1969 among those public agencies, which become Members of the Pool. The obligations and responsibilities of the Members set forth herein, including the obligation to take no action inconsistent with this Intergovernmental Agreement as originally written or validly amended, shall remain a continuing obligation and responsibility of the Member. The terms of this Intergovernmental Agreement may be enforced in a court of law by the Pool. The consideration for the duties herewith imposed upon the Members to take certain actions and to refrain from certain other actions shall be based upon the mutual promises and agreements of the Members set forth herein. This Intergovernmental Agreement may be executed in duplicate originals and its passage by the Member's governing body shall be evidenced by a certified copy of a resolution passed by the members of the governing body in accordance with the rules and regulations of such public agency, provided, however, that except to the extent of the limited financial contributions to the Pool agreed to herein or such additional obligations as may come about through amendments to this Intergovernmental Agreement no Member agrees or contracts herein to be held responsible for any claims in tort or contract made against any other Member. The Members intend in the creation of the Pool to establish an organization for Risk Management only within the scope herein set out and have not herein created as between Member and Member any relationship of surety, indemnification or responsibility for the debts of or claims against any Member. 16.2. Attorneys' Fees: In any legal action between the parties arising out of this Agreement, any attempts to enforce this Agreement, or any breach of this Agreement, the prevailing party may recover its expenses of such legal action including, but not limited to, its costs of litigation(whether taxed by the court or not) and its reasonable attorneys' fees (including fees generated on appeals)from the other party. Article 17 -Expulsion or Termination of Members 17.1. Expulsion. By the vote of two-thirds (2/3)of the Directors serving on the Board of Directors, and by a vote of at least five(5) out of the seven(7) Members serving on the Executive Board on decisions, determinations or issues involving section 4.3 of this Intergovernmental Agreement, any Member may be expelled. Such expulsion may be carried out for one or more of the following reasons: 17.1.1. Failure to make any timely payments due to the Pool. 17 1 6 I A 3 17.1.2. Failure to undertake or continue loss reduction and prevention procedures adopted by the Pool. 17.1.3. Failure to allow the Pool reasonable access to all facilities of the Member and all records which relates to the purpose,powers or functioning of the Pool. 17.1.4. Failure to furnish full cooperation with the Pool's attorneys, claims adjusters, the Executive Director and any agent, employee, officer or independent contractor of the Pool relating to the purpose,powers and proper functioning of the Pool. 17.1.5. Failure to carry out any obligation of a Member which impairs the ability of the Pool to carry out its purpose or powers or functions. 17.1.6. The Preferred Member has given the forty-five (45) days notice described in Section 4.2 and 4.3 above. 17.2. Notice: No Member may be expelled except after notice from the Pool of the alleged failure along with a reasonable opportunity of not less than thirty (30) days to cure the alleged failure. The Member may request a hearing before the Board before any decision is made as to whether the expulsion shall take place. The Board shall set the date for a hearing which shall not be less than fifteen(15)days after the expiration of the time to cure has passed. A decision by the Board to expel a Member after notice and hearing and a failure to cure the alleged defect shall be final. The Board of Directors may establish the date at which the expulsion of the Member shall be effective at any time not less than sixty (60) days after the vote expelling the Member has been made by the Board of Directors. If the motion to expel the Member made by the Board of Directors or a subsequent motion does not state the time at which the expulsion shall take place, such expulsion shall take place sixty (60) days after the date of the vote by the Board of Directors expelling the Member. 17.3. Responsibilities of Terminated Member: A former Member shall only continue to be fully responsible only for its' portion of any obligations incurred but not satisfied during the period of time they were a Member of the Pool. Such obligations may include, but not be limited to, premiums, loss fund payments, maintenance deductibles, workers' compensations, final audit and administrative fees, etc., owed or unpaid by the former Member. The former Member shall no longer be entitled to participate or vote on the Board of Directors. Article 18 - Special Provisions for Deferred Funding During the fiscal years commencing on October 1, 1987 and ending on September 30, 1990, the entire Annual "Loss Fund" Contribution was not required by the Board of Directors to be paid within the fiscal year to which it was applicable. The difference between the Annual "Loss Fund" Contribution and the amount required by the Board of Directors to actually be paid to the Pool during such year by a Member is referred to herein as Deferred Funding. Members and former Members during any year for which there existed Deferred Funding may be required by the Board of Directors upon recommendation of the Executive Director to pay their applicable portion of the Deferred Funding in subsequent years. Members or former members will be allowed forty-five (45) days after notification to make any payments of Deferred Funding. The 18 1 6 I A 3 amount of any payments required for Deferred Funding as to each Member shall be based upon the same formula as was used in establishing the Annual "Loss Fund" Contribution for that year. Article 19 -Termination of the Pool 19.1. Termination: If, at the conclusion of any term of the Pool, the Board of Directors votes to discontinue the existence of the Pool in accordance with Section 6.9.4., then the Pool shall cease its existence at the close of the then current fiscal year. Under those circumstances, the Board of Directors shall continue to meet on such a schedule as shall be necessary to carry out the termination of the affairs of the Pool. It is contemplated that the Board of Directors may be required to continue to hold meetings for some substantial period of time in order to accomplish this task, including the settlement of all covered claims incurred during the term of the Pool. The Pool shall continue to be fully responsible and obligated to pay covered claims and expenses owed by the Pool, which accrued before the Pool's termination. The money used to pay such covered claims and expenses shall remain with the Pool until such claims are settled and expenses are paid. 19.2. Post-Termination Responsibilities of Member: After termination of the Pool, the Member shall continue to hold membership on the Board of Directors but only for the purpose of voting on matters affecting their limited continuing interest in the Pool for such years as they were Members of the Pool. 19 16IA3 In witness whereof, this agreement has been executed by the Entity: Greater Naples Fire Rescue District . The approval of the foregoing agreement was passed by the Entity: Greater Naples Fire Rescue District on the day of o,r( V , 20 , and attached hereto, I do hereby execute and the does hereby attest to my signature as evidence that the Greater Naples Fire Rescue District has approved and hereby becomes a bound signatory member of the "Intergovernmental Cooperative Agreement" for Public Risk Management of Florida, a copy of which is attached hereto, and which is pursuant to Florida Statutes Section 163.01, which commenced its term on October 1, 1987. air of Board/Designated Signee Print Name:orr+'n •GiL B)O b ATTEST: This day of 2024 .7:/t/i141-/ Chair,Public Risk Management of Florida 20 I 6 I R 2 DONALD A. PICKWORTH,P.A. ATTORNEY AT LAW 725 HIGH PINES DRIVE NAPLES,FLORIDA 34103 PHONE:(239)404-1475 Email: don(adappalaw.com March 27, 2024 Martha Vergara BMR Senior Deputy Clerk Office of Clerk of Circuit Court 3299 East Tamiami Trail Suite 401 Naples, Florida 34112 Re: Housing Finance Authority; Oath of Office Dear Martha: The Board appointed Richard Annis to the Housing Finance Authority. The Statute requires that the new member sign the Oath of Office and that the original be filed in the Clerk's office. Enclosed is the original Oath of Office. Please file this in the file you deem appropriate and provide me we a certified copy (scan is OK) for our records. Thanks for your help, and if you have any questions, please call me. Very truly yours, Donald A. Pickworth 16IB2 OATH OF OFFICE "I do solemnly swear that I will support, protect, and defend the Constitution and government of the United States of America and of the State of Florida; that I am duly qualified to hold office under the Constitution of the State; and that I will well and faithfully perform the duties as a member of the Housing Finance Authority of Collier County, Florida on which I am now about to enter. So help me God." s V1 Richard Annis STATE OF FLORIDA COUNTY OF COLLIER The foregoing instrument was acknowledged before me this 25th day of March 2024 by Richard Annis, who is personally known to me and who did take an oath. Notary ublic - - My Commission Expires: ;_ii1".-A AL)DONALDA.PICKWORTH *: `A; •1 MY COMMISSION#NH 252282 p7.l�`P�' EXPIRES:June 3,2026 .FOF Fl.o,: 161 BOARD OF COUNTY COMMISSIONERS MISCELLANEOUS CORRESPONDENCE April 23, 2024 1. MISCELLANEOUS ITEMS TO FILE FOR RECORD WITH ACTION AS DIRECTED: A. DISTRICTS: 1) Heritage Bay Community Development District: 12/07/2023 Agency Memo, Signed Minutes & Agency Mailing 2) Naples Heritage Community Development District: 03/05/2024 Agency Memo, Signed Minutes & Agency Mailing 3) Greater Naples Fire Rescue District: 04/05/2024 Intergovernmental Cooperative Agreement 4) Immokalee Fire Control District: 09/30/2023 FY 22/23 Annual Audit Report 5) Quarry Community Development District: 03/11/2024 Agency Memo, Signed Minutes & Agency Mailing B. OTHER: 1) Housing Finance Authority: 03/27/2024 Oath of Office—Richard Annis Quarry Community Development District 16 I 1 A 5 Inframark, Community Management Services 210 North University Drive, Suite 702, Coral Springs, Florida 33071 Tel. (954) 603-0033 • Fax (954) 345-1292 DATE: April 12, 2024 Mr. Derrick Johnssen CLERK OF THE CIRCUIT COURT Finance Department Derek.johnssen@collierclerk.com FROM: Janice Swade Lead Recording Administrator RE: Quarry Community Development District March 11, 2024 Meeting Minutes, as Approved April 8, 2024 Enclosed for your records is a copy of the minutes and corresponding attachments of the above referenced meeting of the Quarry Community Development District, which are to be kept on file for public access. Encl: Cc: Mr. Wes Haber W esley.Haber(a,KutakRock.com 1 6 1 1 A 5 MINUTES OF MEETING QUARRY COMMUNITY DEVELOPMENT DISTRICT The regular meeting of the Board of Supervisors of Quarry Community Development District was held Monday, March 11, 2024, and called to order at 1:02 p.m. at Quarry Beach Club, located at 8975 Kayak Drive,Naples, Florida 34120. Present and constituting a quorum were: Dean Britt Chairperson Rick Fingeret Vice Chairperson Thel Thomas Whitley, Jr. Assistant Secretary William Patrick Assistant Secretary Mel Stuckey Assistant Secretary Also present were: Jacob Whitlock Assistant District Manager, Inframark Wesley Haber District Counsel (Via Phone) Albert Lopez District Engineer Following is a summary of the discussions and actions taken. FIRST ORDER OF BUSINESS Call to Order Mr. Whitlock called the meeting to order, and called the roll. A quorum was established. SECOND ORDER OF BUSINESS Pledge of Allegiance The Pledge of Allegiance was recited. THIRD ORDER OF BUSINESS Approval of Agenda There being no amendments, On MOTION by Mr. Patrick, seconded by Mr. Britt, with all in favor, the Agenda was approved as presented. (4-0) 1 6 I 1 A 5 March 11, 2024 Meeting Quarry CDD FOURTH ORDER OF BUSINESS Public Comments on Agenda Items Hearing no comments from the public, the next order of business followed. FIFTH ORDER OF BUSINESS Organizational Matters A. Appointment of Supervisor to Fill an Unexpired Term of Office (Seat 1, Expiring 11/2024) i. Thel Thomas Whitley,Jr. Resume Consideration Mr. Patrick NOMINATED Mr. Thel Thomas Whitley, Jr. to be appointed to Seat 1, and Mr. Britt seconded the nomination. There being no further nominations, On VOICE vote, with all in favor, Mr. Thel Thomas Whitley, Jr. was appointed to serve as a Board Supervisor in Seat 1. (4-0) B. Oath of Office for Newly Appointed Supervisor Mr. Whitlock, a certified Notary of the State of Florida, administered the Oath of Office to Mr. Whitley, Jr. in Seat 4. C. Designation of Officers Resolution 2024-01 On MOTION by Mr. Patrick, seconded by Mr. Fingeret, with all in favor, Resolution 2024-01, Appointing Officers of the Board of Supervisors, with Mr. Britt to serve as Chairperson, Mr. Fingeret to serve as Vice Chairperson, Mr. Faircloth to continue as Secretary. Mr. Bloom to continue as Treasurer, Mr. Patrick and Mr. Stuckey to continue as Assistant Secretaries, and Mr. Whitely, Jr. to serve as Assistant Secretary, was adopted. (5-0) SIXTH ORDER OF BUSINESS District Manager's Report A. Approval of the February 12, 2024 Minutes Mr. Whitlock presented the Minutes of the February 12, 2024 Meeting, and requested any additions, corrections or deletions. • Supervisor Britt requested that members participating via phone be listed correctly. • The Board requested dates and revision numbers be placed on updates regarding the agenda. 2 1611 Q5 March 11, 2024 Meeting Quarry CDD There being no further additions, corrections or deletions, On MOTION by Mr. Fingeret, seconded by Mr. Stuckey, with all in favor,the Minutes of the February 12,2024 Meeting were approved, as amended. (5-0) B. Acceptance of the Financial Report, and Approval of the Check Register and Invoices as of January 2024 • Supervisor Fingeret asked questions regarding Page 2 of the Financial Report, in which there is a collection fund listed for $15,000. He would like to speak to Mr. Bloom regarding some return rates, interest, general fund and investment matters. There being no further discussion, On MOTION by Mr. Britt, seconded by Mr. Fingeret, with all in favor,the Financial Report as of January 2024 was accepted,and the Check Register and Invoices as of January 2024 were approved. (5- 0) C. Follow-up Items i. Preserve Signage Proposals • Supervisor Britt concurred to proceed with the proposal for signage from Mr.Andy Nott at Superior Waterways. SEVENTH ORDER OF BUSINESS Engineer's Report A. Glase Golf Update i. Phase I Project and Phase II Project Closures • Mr. Lopez provided updates regarding projects with Glase Golf. B. Future Lake Bank Repairs CPH Design Proposal Updated • Mr. Lopez to provide work orders and contact Mr. Faircloth. C. Joint Variance Application 9381,9385&9389 Copper Canyon Court—Update • The Variance Applications were not accepted. D. 9059 Graphite Circle Variance Application • Variance Application for a gas generator on the CDD easement was not accepted. Mr. Lopez will draft a response letter to QCA. E. 9405 Copper Canyon Court Pool & Lanai Application Review • The Board did not accept this Variance Request because it was submitted after the work was already completed. 3 1 6 I 1 A5 March 11, 2024 Meeting Quarry CDD F. 9397 Copper Canyon Court Resident Drainage Concern Received • Ms. Lisa Fiandola from 9397 Copper Canyon Court commented on the drainage concern at her residence. G. US Bank Completion Certificate Inquiry & Response • Mr. Lopez commented the project is not completed. They are awaiting a warranty and as-builts. EIGHTH ORDER OF BUSINESS Old Business • Supervisor Britt would like updates from Mr. Faircloth more frequently regarding action items. The Board would like to be updated every two weeks, and current action items on the agenda under Manager's Report. NINTH ORDER OF BUSINESS New Business There being no new business, the next order of business followed. TENTH ORDER OF BUSINESS Attorney's Report • Mr. Haber made comments concerning upcoming ethics training requirements. A. Revisions to Stormwater Rules Resolution & QCA Agreement Discussion • The Board would like a Public Hearing for Stormwater Rules advertised for the May 13, 2024 meeting. On MOTION by Mr. Fingeret, seconded by Mr. Patrick, with all in favor, Staff was authorized to schedule a Public Hearing to revise the Stormwater Rules Resolution & QCA Agreement for Monday, May 13, 2024 at 1:00 p.m. during the regular Board of Supervisors Meeting. (5-0) ELEVENTH ORDER OF BUSINESS Supervisor Requests • Supervisor Patrick commented on information to be included in the CDD newsletter, which will be issued on a quarterly basis. • Mr. Haber will contact Supervisor Whitley regarding the Sunshine Law and other necessary information. TWELFTH ORDER OF BUSINESS Chairperson's Comments There being no comments from; the Chairperson, the next order of business followed. 4 161 1 A March 11, 2024 Meeting Quarry CDD THIRTEENTH ORDER OF BUSINESS Audience Comments Hearing no comments from the audience,the next order of business followed. FOURTEENTH ORDER OF BUSINESS Adjournment There being no further business, On MOTION by Mr. Fingeret, seconded by Mr. Patrick, with all in favor,the meeting was adjourned at 2:47 p.m. can Britt Chairperson 5 1 6 1 1 A 5 Quarry Community Development District Board of Supervisors District Staff Seat 1,Vacant Justin Faircloth,District Manager Dean Britt,Vice Chairperson Wes Haber,District Counsel William Patrick,Assistant Secretary Albert Lopez,District Engineer Mel Stuckey,Assistant Secretary Rick Fingeret,Assistant Secretary Meeting Agenda Monday March 11,2024 at 1:00 p.m. Quarry Beach Club 8975 Kayak Drive,Naples,Florida 34120 Call in meeting number: 1-646-838-1601,Meeting ID: 951-092-195# 1. Call to Order 2. Pledge of Allegiance 3. Approval of Agenda 4. Public Comments on Agenda Items 5. Organizational Matters A. Appointment of Supervisor to Fill an Unexpired Term of Office (Seat 1, Expiring 11/2024) i. Thel Thomas Whitley, Jr. Resume Consideration B. Oath of Office for Newly Appointed Supervisor C. Designation of Officers Resolution 2024-01 6. District Manager's Report A. Approval of the February 12, 2024 Minutes B. Acceptance of the Financial Report,and Approval of the Check Register and Invoices as of January 2024 C. Follow-up Items i.Preserve Signage Proposals 7. Engineer's Report A. Glase Golf Update i.Phase I Project& Phase II Project Closures B. Future Lake Bank Repairs CPH Design Proposal Updated C. Joint Variance Application—9381, 9385,& 9389 Copper Canyon Court-Update D. 9059 Graphite Circle Variance Application E. 9405 Copper Canyon Court Pool & Lanai Application Review F. 9397 Copper Canyon Court Resident Drainage Concern Received G. US Bank Completion Certificate Inquiry&Response 8. Old Business Quarry CDD , 6 1 1 A 5 March 11,2024 Agenda Page 2 9. New Business 10. Attorney's Report A. Revisions to Stormwater Rules Resolution & QCA Agreement Discussion 11. Supervisor Requests 12. Chairperson's Comments 13. Audience Comments 14. Adjournment Next meeting: Monday April 8,2024 at 1:00 p.m. District Office Meeting Location Inframark,Community Management Services Quarry Beach Club 210 North University Drive, Suite 702 8975 Kayak Drive Coral Springs,Florida 33071 Naples,Florida 34120 (954)603-0033 www.quarrycdd.org 4. 1 6 I 1 A 5 111.1 p1rsIzxi1tus PART OF THE USA TODAY NETWORK Published Daily Naples, FL 34110 QUARRY CDD -INFRAM ARK 210 N UNIVERSITY DR#702 E CORAL SPRINGS, FL 33071-7320 NorlcQUFA QUARRY COMMUNITY DEVELOPMENT DISTRICT The Board of Supervisors of Quarry Community Development Affidavit of Publication District will hold their meetings for Fiscal Year 2024 on the STATE OF WISCONSIN second Monday of every month as listed below at 1:00 p.m. with October 2023 to December 2023 meeting held at Quarry COUNTY OF BROWN Golf Club located at 8950 Weathered Stone Drive, Naples, Flori- da 34120, and January 2024 to September 2024 Meetings held at Quarry Beach Club located at 8975 Kayak Drive, Naples. Flori- Before the undersigned authority personally appeared,who da 34120, with the exception of July in which there will not be a meeting as follows on oath says that he or she is the Legal Coordinator of the Naples Daily News,published in Collier County, Florida; October 9,2023 November 13,2023 that the attached copy of advertisement,being a Public December 11,2023 Notices,was published on the publicly accessible website January 8,2024 February 12,2024 of Collier and Lee Counties, Florida, or in a newspaper by March 11,2024 print in the issues of,on: April 8,2024 May 13,2024 Tentative G.,dget Approval June 10,2024 August 12,2024 Budget Public Hearing Issue(s)dated:09/14/2023 September 9,2024 There may be occasions when one or more Supervisors may par- ticipateAffiant further says that the website or newspaper com lies via telephone. Any interested person can attend the YP meeting at the above location and be fully informed of the dis- with all legal requirements for publication in chapter 50, cussions taking place. Meetings may be continued to a date, Florida Statutes. time and location to be specified on the record at the meetings without additional publication of notice, Any person requiring special accommodations at these meetings because of a disability or physical impairment should contact the District Office at 954) 603-0033 at least 48 hours prior to Subscribed and sworn to before me,bythe legal clerk,who the meeting. If you are hearing or speech impaired, please con- 9 tact the Florida Relay Service at 7-1-1, or 800-955-8771 is personally Known to me, on September 14, 2023: (TfY)/800.955-8770 (Voice), for aid in contacting the District Of- fice. Each person who decides to appeal any action taken by the • Board at these meetings is advised that person will need a Wre- cord of the proceedings and accordingly, the person may need to ensure a verbatim record of the proceedings is made, mdud- inn the testimony and evidence upon which such appeal is to be Notary, State of WI,Coun l Brown based. Justin Faircloth Manager n(/ / AD#5823328 Sept 14,2023 My commission expires NICOLE JACOBS -Notary Public State of Wisconsin Publication Cost:$350.00 Ad No: 0005823328 Customer No: 1307330 PO#: #of Affidavits 1 This is not an invoice 1b11A5 Thel Thomas Whitley, Jr. 9331 Fieldstone I,n 'Telephone 772.528.555(1 Naples, FL 34120 Email: ttls(a rm elink.net February 14, 2024 Quarry Community Development District Attn: Mr.Justin Faircloth, District Manager Sent Via: Email -Justin.Faircloth@inframark.com RE: Interest in open Board Supervisor position and Summary Resume'. Dear Mr. Faircloth, My interest in the appointment to the open Board Supervisor position is simple:To utilize our resources in the most efficient manner to maintain our ponds,lakes,wetlands and uplands. I am fully retired and a fulltime resident of the Quarry for 10 years. My wife(Yvette)and I along with our two miniature Schnauzer dogs enjoy the relaxed atmosphere and all the amenities the Quarry has to offer. My work history consists of a twenty-six year career with the St. Lucie County Fire Rescue District;entering the career at 19 years old as Firefighter/Paramedic and progressing through the ranks to the position of Deputy Chief of Administration. The St. Lucie County Fire Rescue District is a large,all hazard, fire suppression and EMS agency serving all of St. Lucie County Florida, including the cities of Ft. Pierce and Port St. Lucie with a budget of over$100 mil and over 500 personnel handling 60,000 plus calls per year. In my position of Deputy Chief of Administration I was tasked with the leadership and supervision of our Finance, Public Information,Human Resources, Information Technology and Buildings and Grounds divisions. In addition to those roles I was our agency's representative to the State of Florida Emergency Management system; in this capacity providing overhead incident command at the local,regional and state levels during disasters both natural and manmade. During my career and afterwards 1 was also involved with real estate investments by owning and managing numerous residential and commercial properties. Along the way,during my career I earned a Master's Degree in Public Administration,a Bachelors Degree in Organizational Management and two technical degrees in Fire Science and Emergency Medicine. Currently, I am involved in our Quarry community on the Access/Safety Committee. Outside the community I volunteer as a Trustee on the North Collier Fire District Firefighters Pension Plan which I Chair and as a Trustee on the St. Luck County Fire Rescue District Health and Wellness Insurance Trust. Sincerely, 7%,• 7 A•74,fr�y Thel"Tom" Whitley an .rip. J s.ummom. I b I 1 A 5 NEW SUPERVISOR INFORMATION SHEET PLEASE RETURN COMPLETED FORM TO RECORDING SECRETARY: Infra mark 210 North University Drive Suite 702 Coral Springs, Florida 33071 CDD: (177k)c,-(Pt" NAME: v.- ADDRESS: 33 !\)*. Ft, 7 9 t COUNTY OF RFSIf1 NCF.t �O/( 4E✓‘ PHONE: 77 FAX: CELL: 7 7J_5-4 1 6 I 1 A 5 OATH OF OFFICE (Art.II.*5(b). Fla. Coml.) STATE OF FLORIDA County of ( G 1( t.-ex- I do solemnly swear (or affirm) that I will support, protect, and defend the Constitution and Government of the United States and of the State of Florida; that I am duly qualified to hold office under the Constitution of the State, and that I will well and faithfully perform the duties of TK42,l Thoc L� 1 “e y Jr . (Full Name of Office-Abbreviations Not Accepted) on which I am now about to enter, so help me God. [NOTE: If you affirm, you may omit the words"so help me God."See§92.52, Fla. Stat.I tgnature (Affix Seal Below) Sworn to and subscribed before me by means of physical presence Or _ online notarization this 1 I Iliday of Viacc n , 20 29 wA Si Ore of O cer Administering Oath or of Notary Public J> wL',ftecit, _ JACOB WHITLOCK Print, Type, or Stamp Commissioned Name of Notary Public Nota ry Public :�c L State of Florida Personally Known or Produced Identification . 4N. ? Comm#HH434592 ' 19�0 EXDfres 8/16/2027 Type of Identification Produced n.. D 1. - Vt1Sil0-g 18- 62-17 S- O ACCEPTANCE I accept the office listed in the above Oath of Office. Mailing Address: Home Office 0 q33 1 `:G/_6 -- P i . (z)1, V/ey \I„= Street or Post Office Box Print Name 4-5 ,--A71//oZC2 City,Stale. Code ign DS-DE 56(Rey.09/23) 1611A5 RESOLUTION 2024-01 A RESOLUTION OF QUARRY COMMUNITY DEVELOPMENT DISTRICT APPOINTING OFFICERS OF THE BOARD OF SUPERVISORS WHEREAS, the Board of Supervisors of Quarry Community Development District at a regular business meeting, held on February 12, 2024, following the resignation of Supervisor Cantwell,desires to appoint the below recited persons to the offices specified. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF QUARRY COMMUNITY DEVELOPMENT DISTRICT: 1. The following persons were appointed to the offices shown, to wit: 2,C�N ( tr L 1 Chairman 2 ,tit— F p tvV Vice Chairman Justin Faircloth Secretary Stephen Bloom Treasurer Assistant Treasurer tt� t ,l001ri �. P11�� r• C: VC Assistant Secretary t M l S tCJG € \/ Assistant Secretary /Pu-ArZ kAi In I.y if Assistant Secretary PASSED AND ADOPTED THIS, 12'"DAY OF FEBRUARY,2024 -mean Brin Chairman 4ifiktfetetits /lidger: iSecretary tvi^-,ttoc+<. 1611A Quarry Community Development District Financial Report October 1, 2023-January 31, 2024 6INFRAMARK I Nk RASINU( 1UNk MANAC,:-MFN1 tiF RVI('k5 QUARRY 161 1 A 5 Community Development District Table of Contents FINANCIAL STATEMENTS Balance Sheet-All Funds Page 1 Statement of Revenues, Expenditures and Changes in Fund Balance General Fund Pages 2-3 204-Series 2020 Debt Service Fund Page 4 304-Series 2020 Capital Projects Fund Page 5 Trend Report-General Fund Pages 6- 7 Notes to the Financial Statements Page 8 SUPPORTING SCHEDULES Special Assessments-Collection Schedule(s) Page 9 Cash and Investment Report Page 10 Bank Reconciliation Page 11 Series 2020(FEMA Project) Pages 12 - 14 Payment Register by Bank Account Page 15 16 % 1A5 Quarry Community Development District Financial Statements (Unaudited) October 1, 2023 - January 31, 2024 QUARRY 16 I 1 A 5 Community Development District Governmental Funds Balance Sheet January 31, 2024 204-SERIES 304-SERIES 2020 DEBT 2020 CAPITAL GENERAL SERVICE PROJECTS ACCOUNT DESCRIPTION FUND FUND FUND TOTAL ASSETS Cash-Checking Account $ 1,511,531 $ - $ - $ 1,511,531 Accounts Receivable 28,730 - - 28,730 Allow-Doubtful Accounts (8) (27) - (35) Assessments Receivable 8 27 - 35 Due From Other Funds - 714,952 - 714,952 Investments: Money Market Account 946,108 - - 946,108 Other Investments: Construction Fund - - 2,099,803 2,099,803 Revenue Fund - 1,017,128 - 1,017,128 TOTAL ASSETS $ 2,486,369 $ 1,732,080 $ 2,099,803 $ 6,318,252 LIABILITIES Accounts Payable $ 19,972 $ - $ - $ 19,972 Accrued Expenses 99,774 - - 99,774 Contracts Payable - - 728,037 728,037 Due To Other Funds 714,952 - - 714,952 TOTAL LIABILITIES 834,698 - 728,037 1,562,735 FUND BALANCES Restricted for: Debt Service - 1,732,080 - 1,732,080 Capital Projects - - 1,371,766 1,371,766 Assigned to: Operating Reserves 173,858 - - 173,858 Reserves-Other 150,000 - - 150,000 Unassigned: 1,327,813 - - 1,327,813 TOTAL FUND BALANCES $ 1,651,671 $ 1,732,080 $ 1,371,766 $ 4,755,517 TOTAL LIABILITIES&FUND BALANCES $ 2,486,369 $ 1,732,080 $ 2,099,803 $ 6,318,252 Page 1 QUARRY General Fund Community Development District Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending January 31, 2024 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE AS A%OF JAN-24 ACCOUNT DESCRIPTION BUDGET ACTUAL ADOPTED BUD ACTUAL REVENUES Interest- Investments $ 4,000 $ 36,341 908.53% $ 13,314 Golf Course Revenue 114,945 57,459 49.99% 28,730 Interest-Tax Collector - 1,900 0.00% 1,900 Special Assmnts-Tax Collector 814,044 751,516 92.32% 24,973 Special Assmnts-Discounts (32,562) (29,617) 90.96% (749) Other Miscellaneous Revenues - 44,000 0.00% 500 TOTAL REVENUES 900,427 861,599 95.69% 68,668 EXPENDITURES Administration P/R-Board of Supervisors 12,000 3,400 28.33% 800 FICA Taxes 918 260 28.32% 61 ProfServ-Arbitrage Rebate 600 1,800 300.00% - ProfServ-Engineering 45,000 - 0.00% - ProfServ-Legal Services 21,000 2,515 11.98% 1,891 ProfServ-Legal Litigation 25,000 1,188 4.75% - ProfServ-Mgmt Consulting 62,285 20,762 33.33% 5,190 ProfServ-Property Appraiser 34,294 8,851 25.81% - ProfServ-Trustee Fees 4,041 - 0.00% - Auditing Services 5,500 - 0.00% - Website Compliance 1,553 776 49.97% 388 Postage and Freight 600 266 44.33% 5 Insurance-General Liability 6,246 6,949 111.26% - Printing and Binding 500 - 0.00% - Legal Advertising 4,000 - 0.00% - Miscellaneous Services 2,000 - 0.00% - Misc-Bank Charges 498 - 0.00% - Misc-Special Projects 21,547 - 0.00% - Misc-Assessment Collection Cost 16,281 14,438 88.68% 484 Misc-Contingency 1,000 2,426 242.60% 153 Office Supplies 250 - 0.00% - Annual District Filing Fee 175 175 100.00% - Total Administration 265,288 63,806 24.05% 8,972 Page 2 QUARRY 161 1 A 5 Community Development District General Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending January 31, 2024 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE AS A%OF JAN-24 ACCOUNT DESCRIPTION BUDGET ACTUAL ADOPTED BUD ACTUAL Field ProfServ-Field Management 5,305 1,768 33.33% 442 Contracts-Preserve Maintenance 103,830 25,958 25.00% - Contracts- Lake Maintenance 65,004 21,668 33.33% 5,417 R&M-General 70,000 50 0.07% - R&M-Fence 2,500 - 0.00% - R&M-Lake 154,930 - 0.00% - R&M-Weed Harvesting 75,000 18,225 24.30% 4,745 Miscellaneous Maintenance 3,670 - 0.00% - Water Quality Testing 29,900 - 0.00% - Capital Projects 75,000 - 0.00% - Total Field 585,139 67,669 11.56% 10,604 Reserves Reserve Other 50,000 - 0.00% - Total Reserves 50,000 - 0.00% - TOTAL EXPENDITURES& RESERVES 900,427 131,475 14.60% 19,576 Excess(deficiency) of revenues Over(under) expenditures - 730,124 0.00% 49,092 Net change in fund balance $ - $ 730,124 0.00% $ 49,092 FUND BALANCE, BEGINNING (OCT 1, 2023) 921,547 921,547 FUND BALANCE, ENDING $ 921,547 $ 1,651,671 Page 3 1611A5 QUARRY 204-Series 2020 Debt Service Fund Community Development District Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending January 31, 2024 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE AS A% JAN-24 ACCOUNT DESCRIPTION BUDGET ACTUAL ADOPTED BUD ACTUAL REVENUES Interest- Investments $ - $ 8,856 0.00% $ 1,950 Special Assmnts-Tax Collector 1,472,226 1,359,139 92.32% 45,164 Special Assmnts- Discounts (58,889) (53,564) 90.96% (1,355) TOTAL REVENUES 1,413,337 1,314,431 93.00% 45,759 EXPENDITURES Administration Misc-Assessment Collection Cost 29,445 26,112 88.68% 876 Total Administration 29,445 26,112 88.68% 876 Debt Service Principal Debt Retirement 1,107,000 - 0.00% - Interest Expense 264,248 132,124 50.00% - Total Debt Service 1,371,248 132,124 9.64% - TOTAL EXPENDITURES 1,400,693 158,236 11.30% 876 Excess (deficiency) of revenues Over(under) expenditures 12,644 1,156,195 n/a 44,883 OTHER FINANCING SOURCES(USES) Contribution to (Use of) Fund Balance 12,644 - 0.00% - TOTAL FINANCING SOURCES(USES) 12,644 - 0.00% - Net change in fund balance $ 12,644 $ 1,156,195 n/a $ 44,883 FUND BALANCE, BEGINNING (OCT 1, 2023) 575,885 575,885 FUND BALANCE, ENDING $ 588,529 $ 1,732,080 Page 4 QUARRY 1 61 1 A 5 Community Development District 304-Series 2020 Capital Projects Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending January 31, 2024 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE AS A%OF JAN-24 ACCOUNT DESCRIPTION BUDGET ACTUAL ADOPTED BUD ACTUAL REVENUES Interest- Investments $ - $ 40,658 0.00% $ 14,449 TOTAL REVENUES - 40,658 0.00% 14,449 EXPENDITURES Construction In Progress Construction in Progress - 10,917 0.00% 10,917 Total Construction In Progress - 10,917 0.00% 10,917 TOTAL EXPENDITURES - 10,917 0.00% 10,917 Excess(deficiency) of revenues Over(under)expenditures - 29,741 0.00% 3,532 Net change in fund balance $ - $ 29,741 0.00% $ 3,532 FUND BALANCE, BEGINNING (OCT 1, 2023) - 1,342,025 FUND BALANCE, ENDING $ - $ 1,371,766 Page 5 1 6 1 1 A 5 eeeeeeee a Al ' o 0 o m o o, ,n ,0 o r 0 . o O o 0 0 .- .- . 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U.0 Z u ILI LL 0. it 1611 A5 QUARRY Community Development District Statement of Revenue and Expenditures-All Funds Notes to the Financial Statements 10/1/2023.1/31/2024 General Fund ► Assets ■Allow-Doubtful Accounts-Collier County Tax Collector FY 2020 charge backs due to NSF checks •Assessments Receivable-Collier County Tax Collector FY 2020 charge backs due to NSF checks Budget target: 33.33% Variance Analysis Annual YTD %of Account Name Budget Actual Budget Explanation Revenues Other Miscellaneous Revenue $0 $44,000 0% Heritage Bay Umbrella$43,500;application fees$500 Expenditures Administration ProfServ-Arbitrage Rebate $600 $1,800 300% AMTEC Series 2020 rebate report 3 years of activity Website Compliance $1,553 $776 50% Innersync Studio,quarterly web/compliance services Postage and Freight $600 $261 44% IMS,FedEx,and Tax Collector Tax Roll postage$175 Insurance-General Liability $6,246 $6,949 111% EGIS Insurance FY 2024 paid in full Misc-Contingency $1,000 $2,273 227% DNH'GODADDY.COM email and archiving renewal Page 8 1 6 I 1 A 5 Quarry Community Development District Supporting Schedules October 1, 2023 - January 31, 2024 1 6 I 1 A 5 QUARRY Community Development District All Funds Non-Ad Valorem Special Assessments - Collier County Tax Collector (Monthly Collection Distributions) For the Fiscal Year Ending September 30, 2024 ALLOCATION BY FUND Discount/ Gross Series 2020 Date Net Amount (Penalties) Collection Amount General Debt Service Assessments Levied $ 2,286,271 $ 814,046 $ 1,472,226 Allocation% 100.00% 35.61% 64.39% Real Estate-Installment 11/02/23 $ 7,161 $ 405 $ 146 $ 7,712 $ 2,746 $ 4,966 11/06/23 21,186 901 432 22,520 8,018 14,501 12/22/23 1,370 43 28 1,441 513 928 01/10/24 1,644 52 34 1,729 616 1,113 Real Estate- Current 11/14/23 206,160 8,765 4,207 219,132 78,024 141,109 11/20/23 335,484 14,264 6,847 356,594 126,968 229,626 11/24/23 183,524 7,803 3,745 195,072 69,457 125,615 12/06/23 988,489 42,027 20,173 1,050,690 374,107 676,583 12/12/23 123,136 5,101 2,513 130,750 46,555 84,195 12/22/23 53,743 1,768 1,097 56,608 20,156 36,452 01/10/24 65,028 2,052 1,327 68,407 24,357 44,050 TOTAL $ 1,986,925 $ 83,181 $ 40,549 $ 2,110,656 $ 751,516 $ 1,359,139 %COLLECTED 92.32% 92.32% 92.32% TOTAL OUTSTANDING $ 175,615 $ 62,529 $ 113,086 Page 9 QUARRY 16 I 1 A 5 Community Development District Cash & Investment Report October 1, 2023 -January 31, 2024 ACCOUNT NAME BANK NAME YIELD BALANCE OPERATING FUND Government Interest Checking Valley National Bank 5.25% $ 1,511,531 Public Funds MMA Variance Account BankUnited 5.25% 946,108 Subtotal 2,457,638 DEBT SERVICE AND CAPITAL PROJECT FUNDS Series 2020 Revenue Fund U.S. Bank 5.25% 1,017,128 Series 2020 Construction Fund U.S. Bank 5.25% 2,099,803 Total $ 5,574,570 Page 10 Quarry CDD Bank Reconciliation 16 I J. A 5 Bank Account No. 7852 Valley National-GF Statement No. 01-24 Statement Date 1/31/2024 GIL Balance(LCY) 1,511,530.82 Statement Balance 1,558,856.92 GIL Balance 1,511,530.82 Outstanding Deposits 0.00 Positive Adjustments 0.00 Subtotal 1,558,856.92 Subtotal 1,511,530.82 Outstanding Checks 47,326.10 Negative Adjustments 0.00 Differences 0.00 Ending GIL Balance 1,511,530.82 Ending Balance 1,511,530.82 Difference 0.00 Posting Document Document Cleared Date Type No. Description Amount Amount Difference Outstanding Checks 1/24/2024 Payment 15035 INNERSYNC STUDIO,LTD 388.13 0.00 388.13 1/24/2024 Payment 15036 PENINSULA IMPROVEMENT CORP. 44,854.50 0.00 44,854.50 1/24/2024 Payment 15037 FEDEX 36.04 0.00 36.04 1/24/2024 Payment 15038 M.R.I.UNDERWATER SPECIALISTS,INC. 50.00 0.00 50.00 1/24/2024 Payment 15039 KUTAK ROCK LLP 1,997.43 0.00 1,997.43 Total Outstanding Checks 47,326.10 47,326.10 Page 11 QUARRY 16 I 1 A 5 Community Development District Series 2020 (FEMA Project) Acquisition and Construction -General FY 9/30/2024 SOURCES OF FUNDS TOTAL 10/1/2021 State of Florida $ 3,350,061.50 10/26/2021 State of Florida 828,145.56 10/26/2021 State of Florida 46,008.09 11/17/2021 State of Florida 94,901.34 11/17/2021 State of Florida 91,213.19 12/21/2021 State of Florida 65,276.88 12/17/2021 FEMA check sent to U.S.Bank exceeded actual checks 1/10/2022 State of Florida 18,585.00 1/10/2022 State of Florida 1,032.50 Total $ 4,495,224.06 LESS: 11/1/2021 Debt Service-Principal Prepayment 1,351,000.00 DEPOSIT-Acquisition and Construction-General $ 3,144,224.06 OTHER SOURCES 11/1/2021 Transfer from Revenue Acct 4004 938.50 Dividends FY 2022 145.89 Dividends FY 2023 44,143.78 Dividends thru 1/31/24 40,658.84 TOTAL SOURCES OF FUNDS $ 85,887.01 USE OF FUNDS: DATE VENDOR REQUISITIONS REQ# PENDING TOTAL 4/27/2022 CPH 1 4,940.00 4/27/2022 Kutak Rock LLP 2 988.00 5/24/2022 Midwest Construction Products Corp 3 475.00 5/16/2022 Midwest Construction Products Corp 4 3,000.00 5/16/2022 Midwest Construction Products Corp 5 7,900.00 5/24/2022 Kutak Rock LLP 6 1,776.45 5/24/2022 CPH 7 11,615.40 6/9/2022 Kutak Rock LLP 8 1,378.00 6/9/2022 Midwest Construction Products Corp 9 1,900.00 6/9/2022 Midwest Construction Products Corp 10 4,800.00 6/9/2022 Midwest Construction Products Corp 11 1,425.00 6/9/2022 Crosscreek Environmental LLC 12 2,997.66 8/1/2022 CPH 13 27,155.66 8/1/2022 CPH 14 1,800.00 8/1/2022 CPH 15 33,809.58 8/22/2022 Crosscreek Environmental LLC 16 4,000.13 8/22/2022 Midwest Construction Products Corp 17 6,000.00 8/22/2022 Midwest Construction Products Corp 18 1,020.00 8/22/2022 MJS Golf Services LLC 19 7,615.15 Page 12 1 6 1 1 A 5 QUARRY Community Development District Series 2020 (FEMA Project) Acquisition and Construction-General FY 9/30/2024 SOURCES OF FUNDS TOTAL 8/22/2022 MJS Golf Services LLC 20 4,157.51 8/22/2022 MJS Golf Services LLC 21 12,849.68 8/22/2022 MJS Golf Services LLC 22 6,568.09 8/22/2022 MJS Golf Services LLC 23 5,058.60 8/22/2022 MJS Golf Services LLC 24 16,849.00 8/22/2022 MJS Golf Services LLC 25 49,004.13 8/22/2022 MJS Golf Services LLC 26 4,346.44 8/26/2022 CPH 27 7,745.15 9/14/2022 MJS Golf Services LLC 28 7,887.77 9/14/2022 Glase Golf,Inc 29 319,983.78 10/20/2022 Crosscreek Environmental LLC 30 5,295.80 10/20/2022 CPH 31 6,513.38 10/20/2022 Kutak Rock LLP 32 78.00 12/2/2022 CPH 33 8,866.67 12/21/2022 CPH 34 4,500.00 1/25/2023 CPH 35 5,398.75 2/17/2023 CPH 36 1,828.75 2/17/2023 CPH 37 110.00 4/17/2023 MJS Golf Services LLC 38 17,952.64 4/17/2023 MJS Golf Services LLC 39 2,844.35 4/17/2023 MJS Golf Services LLC 40 5,715.47 4/17/2023 MJS Golf Services LLC 41 10,351.76 5/2/2023 MJS Golf Services LLC 42 4,619.04 5/2/2023 MJS Golf Services LLC 43 4,014.17 5/2/2023 CPH 44 560.60 5/2/2023 MJS Golf Services LLC 45 14,377.92 5/2/2023 MJS Golf Services LLC 46 2,876.79 5/2/2023 MJS Golf Services LLC 47 5,672.47 5/2/2023 MJS Golf Services LLC 48 14,338.68 5/3/2023 MJS Golf Services LLC 49 5,153.28 5/3/2023 Midwest Construction Products Corp 50 3,302.00 5/3/2023 Midwest Construction Products Corp 51 5,248.00 5/3/2023 Midwest Construction Products Corp 52 2,637.00 5/3/2023 CPH 53 9,283.60 5/3/2023 MJS Golf Services LLC 54 8,194.20 6/13/2023 MJS Golf Services LLC 55 14,425.44 6/13/2023 Ewing Irrigation Products,Inc 56 34,725.39 5/30/2023 MJS Golf Services LLC 57 3,993.31 5/30/2023 MJS Golf Services LLC 58 16,314.17 6/13/2023 Midwest Construction Products Corp 59 5,251.00 6/13/2023 Midwest Construction Products Corp 60 2,637.00 6/13/2023 MJS Golf Services LLC 61 2,294.58 6/13/2023 MJS Golf Services LLC 62 12,704.54 6/13/2023 MJS Golf Services LLC 63 14,018.04 6/13/2023 MJS Golf Services LLC 64 8,564.45 6/13/2023 MJS Golf Services LLC 65 11,911.32 Page 13 QUARRY 16 I 1 A � Community Development District Series 2020 (FEMA Project) Acquisition and Construction -General FY 9/30/2024 SOURCES OF FUNDS TOTAL 7/26/2023 Midwest Construction Products Corp 66 950.00 7/26/2023 Midwest Construction Products Corp 67 5,447.00 7/20/2023 Midwest Construction Products Corp 68 392.00 7/20/2023 Midwest Construction Products Corp 69 870.00 7/20/2023 Midwest Construction Products Corp 70 392.00 7/20/2023 CPH 71 11,485.79 7/20/2023 MJS Golf Services LLC 72 9,372.24 7/20/2023 MJS Golf Services LLC 73 5,298.36 7/20/2023 MJS Golf Services LLC 74 18,759.39 7/20/2023 MJS Golf Services LLC 75 8,737.08 7/20/2023 Crosscreek Environmental LLC 76 15,626.44 7/26/2023 Glase Golf,Inc 77 115,089.05 7/26/2023 MJS Golf Services LLC 78 6,330.90 7/26/2023 MJS Golf Services LLC 79 3,984.81 8/14/2023 MJS Golf Services LLC 80 3,086.64 7/26/2023 MJS Golf Services LLC 81 2,040.72 7/26/2023 MJS Golf Services LLC 82 1,031.52 7/27/2023 CPH 83 16,267.89 7/27/2023 CPH 84 20,538.00 8/22/2023 Midwest Construction Products Corp 85 582.00 8/22/2023 Midwest Construction Products Corp 86 600.00 8/22/2023 Crosscreek Environmental LLC 87 6,998.12 9/13/2023 Inframark 88 2,425.00 9/13/2023 CPH 89 27,466.95 1/9/2024 MJS Golf Services LLC 90 1,082.64 1/8/2024 The Quarry Community Association 91 2,863.80 1/8/2024 Kutak Rock LLP 92 234.00 1/8/2024 CPH 93 6,136.50 1/8/2024 Midwest Construction Products Corp 94 600.00 Total Requisitions 1,130,307.58 8/31/2023 Less: Contracts-Payable 722,273.38 9/30/2023 Less: Contracts-Payable 5,763.62 TOTAL CONSTRUCTION ACCOUNT BALANCE @ 1/31/24 $ 1,371,766.49 Page 14 A5 QUARRY COMMUNITY DEVELOPMENT DISTRICT Payment Register by Bank Account For the Period from 1/1/24 to 1/31/24 (Sorted by Check/ACH No.) Date Payee Amount Payee Invoice No. Payment Description Invoice I CL Description GIL Account 8 Type Paid VALLEY NATIONAL-GF-(ACCT#XXXXX7852) CHECK 815033 01/05/24 Vendor QUARRY CDD-C/O U.S.BANK N.A. 12212023-204 ASSESSMENT COLLECTIONS 2023-24 Due From Other Funds 131000 $580,481.00 Check Total $580,481.00 CHECK It 15034 01/24/24 Vendor COLLIER COUNTY TAX COLLECTOR 121323 POSTAGE BILLING Postage and Freight 001-541006-51301 5174.66 Check Total $174.66 CHECK It 15035 01/24/24 Vendor INNERSYNC STUDIO,LTD 21917 WEBSITE SVCS/PDF ACCESSIBILITY Website Compliance 001-534397-51301 $388.13 Check Total $388.13 CHECK 815036 01/24/24 Vendor PENINSULA IMPROVEMENT CORP. CESI-020144 PICK UP CUT AND HARVSTED PILES R&M-Weed Harvesting 001-546486-53901 $6,620.00 01/24/24 Vendor PENINSULA IMPROVEMENT CORP. CESI-020145 QTRLY WETLAND PRESERVES MAINT Contracts-Lake Maintenance 001-534345-53901 $25,957.50 01/24/24 Vendor PENINSULA IMPROVEMENT CORP. CESI-020195 NOV 2023 LAKE&LITORAL MAINT Contracts-Lake Maintenance 001-534345-53901 $5,417.00 01/24/24 Vendor PENINSULA IMPROVEMENT CORP. CESI-020217 LAKE MAINT R&M-Weed Harvesting 001-546486-53901 $6,860.00 Check Total $44,854.50 CHECK 815037 01/24/24 Vendor FEDEX 8-360-00345 FEDEX MRI UNDERWATER Postage and Freight 001-5 41 00 6-51 301 $36.04 Check Total $36.04 CHECK 415038 01/24/24 Vendor M.R.I.UNDERWATER SPECIALISTS,INC. 4305 ADDITIONAL INSURED ON COMMERCIAL AUTO POLICY R&M-General 001-5 4 6001-5 3 901 $50.00 Check Total $50.00 CHECK 815039 01/24/24 Vendor KUTAK ROCK LLP 332289016823-1 OCT 2023 GEN COUNSEL ProfServ-Legal Services 001-531023-51401 $1,997.43 Check Total $1,997.43 CHECK It 15040 01/24124 Vendor AMTEC 6973-11-23 REBATE REPORT SERIES 2020 ProfServ-Arbitrage Rebate 001-531002-51301 $1,800.00 Check Total $1,800.00 ACH 8DD222 01/19/24 Employee TIMOTHY B.CANTWELL PAYROLL January 19,2024 Payroll Posting $184.70 ACH Total $184.70 ACH 8DD223 01/19/24 Employee DEAN A.BRITT PAYROLL January 19,2024 Payroll Posting $184.70 ACH Total $184.70 ACH 81313225 01/19124 Employee WILLIAM L.PATRICK PAYROLL January 19,2024 Payroll Posting $184.70 ACH Total $184.70 Account Total 8630,335.86 Page 15 DocuSign Envelope 1t) FAO 10069.18DC-4020-9F8D-DA907AIF45E3 QUARRY COMMUNITY DEVELOPMENT DISTRICT 1 6 I 1 APPLICATION FORM FOR VARIANCE FROM EASEMENT This form should be completed by homeowners who are applying to the Quarry Community Association ("HOA")to install improvements on a lot, where such installation may impact the easement rights of the Quarry Community Development District("COD") Notably, the CDD is responsible for the stormwater system and conservation areas serving the community,and, accordingly, holds certain rights in,among other lands, all "Drainage Easements," "Lake Maintenance Easements,"and "Conservation Easements." It is the homeowner's responsibility to carefully review all property records and ensure that the homeowner and his or her contractor do not construct improvements (e.g.,fences, landscaping,sprinklers, patios, decks,air conditioners, pools, etc.) within any such easement areas. (Note that such easements are identified on the community plats, but the plats may or may not correctly identify the CDD as the responsible party. Please contact the CDD if you are in doubt about any such easements.) While the CDD discourages such requests,the CDD may in its sole discretion elect to grant limited variances in order to allow improvements to be placed in an easement area where the improvements will not materially affect the CDD's stormwater system. To obtain such a variance, a homeowner must: 1. Complete this Application Form 2. Provide a copy of any application materials submitted to the HOA, including but not limited to: a.Site Plan, b.Sketch of Work, and c. Design Plans 3. Submit a check for$500.00 to the CDD for the CDD's cost to review the application. Additional fees may be charged as well at cost, in the event that the CDD is required to spend additional monies on engineering and/or other consultants to review the application. 4. Complete and execute a Variance Agreement for Installation of Improvements within COD Easement ("Variance Agreement"). 5. Provide a Certificate of Insurance showing: 1) bodily injury and property damage liability insurance in the amount of$1,000,000 per occurrence, 2)statutory worker's compensation insurance, 3)employer's liability insurance,and 4)automobile liability insurance in the amount of$1,000,000 per occurrence,all of which shall be maintained in force for the duration of the work. The Certificate shall name the COD as an additional insured. Once the information is provided, it will be reviewed by the CDD Staff,and your property will be inspected to determine whether a variance is appropriate. Then, a final determination will be made by either CDD Staff and/or the CDD's Board of Supervisors, and a notice will be sent indicating whether your application was approved or denied. If your application is approved, the Owner shall notify the COD prior to commencing work and upon completing work, so that the COD may inspect the applicable easement area. Any such inspection shall not be deemed an approval by the COD of any work, and the CDD shall retain all rights to enforce the terms of the Variance Agreement. Please provide the following information: Brad and Elizabeth Cohen 1 Property Owner Name(s): DocuSign Envelope ID FA010069-18DC-4020-9F80-DA907A1F45E3 1 6 I 1 A 5 2. Property Address: 9059 Graphite Circle Naples FL 34120 3. Cell Phone of Owner: 203-494-0218 4. Email Address of Owner: brad@bandbtrans.com - bethcohen1989@yahoo.com 5. Describe Scope of Work: Install a generator in a drainage easement 6. Estimated Start Date: March 2024 7. Estimated Completion Date: March 2024 8. Name and Contact Information for Contractor(s): PBS Contractors LLC, Joe Page, 239-380-4506 Always On Generators, LLC, Kimberly Rimes, 239-839-3553 William Hankins/Always on Generators 3120 6th St NW Naples FL 34120 Acknowledged and agreed to by: OWNER OWNER Brad Coehn Elizabeth Cohen SIGNATURE DATE SIGNATURE DATE oocuSign.d by r�� i—OocuSipned�lEy r� � � frJ t ouu& 2/21/2024 �L1Al�t.fl,1, t. -w 2/21/2024 r,7aE7E81uB9rnt � PLEASE RETURN THIS COMPLETED FORM TO: Quarry Community Development District c/o District Manager Inframark Management Services 210 N University Drive,Suite 702 Coral Springs, FL 33071 PLEASE NOTE THAT ANY INSPECTION DONE BY THE COD IS FOR COD PURPOSES ONLY AND MAY NOT BE RELIED UPON BY THE HOMEOWNER FOR ANY PURPOSE. NOTE TO STAFF:This form may contain confidential information. Please do not disclose its contents without first consulting the District Manager. PRIVACY NOTICE: Under Florida's Public Records Law,Chapter 119, Florida Statutes,the information you submit on this form may become part of a public record. This means that, if a citizen makes a public records request, we may be required to disclose the information you submit to us. Under certain circumstances, we may only be required to disclose part of the information submitted to us. If you believe that your records may qualify for an exemption under Chapter 119, Florida Statutes, please notify the District Manager, Bob Koncar by e-mail at bob.koncar@inframark.com or by phone at 904-626-0593 DocuSign Envelope ID FA010069.18DC-4020.9F8D-DA907A1F4SE3 1 6 I 1 A 5 After recording,please return to: District Manager Quarry CDD c/o lnframark 210 North University Drive Suite 702 Coral Springs,Florida 33071 Parcel ID a 68986815924 LICENSE AGREEMENT FOR INSTALLATION OF IMPROVEMENTS THIS LICENSE A(;REEMENT FOR INSTALLATION OF IMPROVEMENTS ("Agreement") is entered into as of this 21st day of February, 2024 . by and among Brad and Elizabeth Cohen ( "Owner") residing at 9059 Graphite Circle Naples FL 3412Q and the Qt. ARM' CONIND"NITI DEVELOPMENT DISTRICT ("CDD"), a local unit of special-purpose government created pursuant to Chapter 190, Florida Statutes. with a mailing address of 210 N. University Drive. Coral Springs, Florida 33071. RECITALS WHEREAS, Owner is the owner of Lot 41. as per the plat ("Plat") of Quarry Phase 3 recorded in Plat Book 51 . Page 27 et seq., of the Official Records of Collier County, Florida ("Property"); and WHEREAS. Owner desires to install Generator and related appurtenances ("Improvements") within the 7.5('oot drainage easement("Easement") located on said Property and as shown on the Plat("License Area");and WHEREAS. due to the CDD's legal interests in the Easement, among other reasons. Owner requires the CDD's consent before constructing improvements within any portion of the Easement; and WHEREAS. the CDD has agreed to consent to the installation of the Improvements within the License Area, subject to the terms and conditions set forth in this Agreement. NOW, THEREFORE, in consideration of Ten and No/100 Dollars ($10.00) and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged. it is understood and agreed as follows: 1. RECITALS. The recitals set forth above are acknowledged as true and correct and are incorporated herein by reference. 2. LICENSE FOR IMPROVEMENTS INSTALLATION .AND MAINTENANCE; LIMITATION. Subject to the terms of this Agreement.the CDD hereby grants Owner the right, privilege,and permission to install and maintain removable Improvements on the License Area. 3. OWNER RESPONSIBILITIES. The Owner has the following responsibilities: DocuSlgn Envetope ID FAO10069-180C-4020-9F8D-DA907A1F45E3 16 I 1 A 5 a. The Owner shall be fully responsible for the installation and maintenance of the Improvements. 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 hack requirements.etc.). c. CDD, by entering into this Agreement,does not represent that CDD has authority to provide all necessary approvals for the installation of the Improvements. Instead, 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 Quarry Community Association. Inc. ("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 CDD or any third party's property, and, in the event of any such damage, the Owner shall immediately repair the damage or compensate the CDD for such repairs,at the CDD's option. e. Owner's exercise of rights hereunder shall not interfere with CDD's rights under the Fasement, or with any other applicable rights. Owner agrees that CDD, in its sole and absolute discretion, shall determine whether any such interference exists. Further, the Improvements shall he installed in such a manner as to not interfere with or damage any improvements, whether above or below ground, that may be located within the Easement, or any utilities within the public utility easement, if any. It shall be Owner's responsibility to locate and identify any such improvements and/or utilities. Further. the Owner shall pay a licensed and insured professional contractor to mark any existing improvements and/or utilities prior to installation of the Improvements. f. Upon completion of the installation, the Improvements will be owned by the Owner. Owner shall be responsible for the maintenance and repair of the Improvements, and agrees to maintain the Improvements in good and working condition. g. Additionally, the Owner shall keep the License 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 under this Agreement, and the Owner shall immediately discharge any such claim or lien. 4. REMOVAL AND/OR REPLACEMENT OF IMPROVEMENTS. The permission granted herein is given to Owner as an accommodation and is revocable by the CDD at any time. Owner acknowledges the legal interest of the COD in the Easement and agrees never to deny such interest or to interfere in any way with CDD's use. Owner will exercise the privilege granted herein at Owner's own risk, and agrees that Owner will never claim any damages against CDD for any injuries or damages suffered on account of the exercise of such privilege, regardless of the fault or negligence of the CDD. Owner further acknowledges that, without notice, the CDD may remove all, or any portion or portions,of the Improvements installed upon the License Area at Owner's expense, and that the CDD 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. 5. INDFMNIFICAI ION. Owner agrees to indemnify, defend and hold harmless the CDD,as well as any officers, supervisors, staff agents and representatives, and successors and assigns, of the foregoing, against all liability for damages and expenses resulting from, arising out of, or in any way connected with, this Agreement or the exercise of the privileges granted hereunder. Without intending Page 2 of 6 DocuSign Envelope 10 FA010069.18DC.4020-9F80-DA907A1F45E3 16 I 1 A 5 to limit the extent of Owner's indemnification obligation. and for the purpose of illustrating the extent of such obligation, Owner hereby agrees that the indemnification provided for herein shall extend to any and all injuries that may occur as a result of the installation of the Improvements. including, but not limited to. slip and fall injuries that may occur by virtue of the use of the Improvements. 6. COVENANTS Rt" WITH THE LAND. This Agreement, and all rights and obligations contained herein, shall run with the land and shall be binding upon and inure to the benefit of the parties 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. Whenever the word "Owner" is used herein, it shall be 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 Agreement. 7. SOVEREIGN IMME NITY. Nothing in this Agreement shall be deemed as a waiver of immunity or limits of liability of the CDD 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 Agreement 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, 8. ATTORNEI'S FEES AND COSTS. The prevailing party in any litigation to enforce the terms of this Agreement shall be entitled to reasonable attorney's fees and costs. 9. COUNTERPARTS. This Agreement may be executed in any number of counterparts. Any party hereto may join into this Agreement by executing any one counterpart. All counterparts when taken together shall constitute but one and the same instrument constituting this Agreement. [Signature pages follow) Page 3 of 6 DocuSign Envelope ID FA010069-18DC-4020-9F80.0A907A1F45E3 IN WITNESS WHEREOF, the parties have caused these presents to he executed on the day and year first above written. WITNESSES: OWNER --nocubgnetd by bra l 2/21/2024 By: B . tk Ca-S-� Brad Coehn Print Name Print Name By: �f f �kirisiiA& Print Name STATE OF FLORIDA COUNTY OF Collier __ ) The foregoing instrument was acknowledged before me this 21st day of February 202i, by Brad Coehn — _ She/He [ X ) is personally known to me or [ J produced as identification. a,born,ZO—a-- DEBORAHTUNNEU NOTARY PUBLIC {; MY COMMISSION I HH 290045 e o'` EXPIRES:September 26.2026 ----- Deborah Tunnell (Print,1 ype or Stamp Commissioned Name of Notary Public) [signatures continue on following page! Page 4 of 6 DocuSign Envelope 10 FA010059-180C-4020-9F80.0A907A1F45E3 1611 A 5 [SIGNATURE PAGE TO LICENSE AGREEMENT FOR INSTALLATION OF IMPROVEMENTS] WITNESSES: OWNER e--DDocu81QM0 by /? By.. A- fb aJ'L& (ALA. ? 1/2024 Gt Cc4 Elizabeth Cohen Print Name Print Name BC.— i 14-tt_ r"(t_ . ' Print Name STATE OF FLORIDA COUNTY OF Collier The foregoing instrument was acknowledged before me this 21st day of February, 202), by Beth Cohen She/He a j is personally known to me or 1 j produced as identification, bale. DEBORAH TUNNELL NOTARY PUBLIC MY COMMISSION N HH 290045 ''", o*A` EXPIRES:September 28,2026 Deborah Tunnel) (Print.Type or Stamp Commissioned Name of Notary Public) [signatures continue on following page] Page 5 of 6 DocuSlgn Envelope ID FA010069-18DC-4020-9F8D-DA907A1F45E3 1 6 I 1 A 5 [SIGNATURE PAGE TO LICENSE AGREEMENT FOR INSTALLATION OF IMPROVEMENTS] WITNESSES: QUARRY COMMUNITY DEVELOPMENT DISTRICT By: By: Chairman,Board of Supervisors Print Name By: Print Name STATE OF FLORIDA COUNTY OF The foregoing instrument was acknowledged before me this day of , 2021, by ,as of the Board of Supervisors of the Quarry Community Development District, on behalf of said district. She/He ( I is personally known to me or ( ] produced as identification NOTARY PUBLIC Justin Faircloth (Print. Type or Stamp Commissioned Name of Notary Public) [End of signature pages] Page 6 of 6 ----- -- ---- --- ----- -- s0 31r,�C I rn 7 ti 4, '''ab'.1 1 1 i 1 7 Rrop, 74:1 h it d� l_ i fl f .---,. ! i is il i ii i ql ! g q'o, il 7:,""-w'jr-- lei 211- • --i w i rlil "11:11 ;'tl'tg Id i§g i gAg15,4 ,..si § ti? t. ...., I I !. ,.. ...i tat..2. wag, !Oa $.1 fa ,,,. r i g i*ti:•,.-,g 3 §i k i ' —x. i i 'C ^ g'�16~ U i�ffn • iii l it 1 l; ®` Cc V: : - ' b 54 S w its, :.1�ir"..8 � /(i 1.'" 'di. ' U —k ~P g 1:bi yy \ 7_� y1�( �1 qq y 1 psi yypQ fig(� .4O.,t\-/ ' 1 a ç ig .,ir5t JCVlt4a� ih ' d as Qu tqu JGlu iS 1. ��.6.311.014 iii •q I I"'.. : ,..-,-; y:i' lia Hi ,,,,,, 1.- R - 5. r (C2 __ _, • e. �, sr I �. O C 1 C, 6I ,,� , -._.. 1 2 .11. I:I a. .. ` 5 r , E . V'.U.t . 3 C.U.E.) m ' ^^" a HI'l E CIRCLE pIili i/4 15i á1U . :ter — - _^ _ s :s-',:Z -- 111 .ec OtS?: ` IC'' F U c to , �7 . I 'D ': !!t M t. p N y P Ga� ';- O .:: I Cn �I 1 i e.....,- „ i C-111 1 ,rr . -,-,, :IL J I• PROOOSED -, S 8 S:AL?1 EAc � c. ' " 5 _IL i . N ry 4l I - 17,2V n _ i ��57719b� I 2Q '-11.E---) I -It I I . L • II I —'. _ n 4' t 'IOU )`J1-w '6 5i' �-` __� b I 1 1 6 I 1 A 5 10-26kW GUARDIAN® SERIES GENERAC' Home Standby Generators ,,.................-----.......—P----r .......,.... ..N .._.. .:1 1:146,.. ' i It II I L. / A., ti 11,1 m., Atli 1 i iL-.. :- � > r -„,„ . ... .. .,:, .._ _ __._ GENERAC ___ = WITH FREE ' motile MOBILE LINK WIRELESS . Lank CONNECTIVITY 1 6 I 1 A 5 Choose the #1 selling home standby brand , ......___ _ ..... .,.., .. _ ... , .. . .,..,___,.....,. . .. Generac's Guardian Series generators provide the automatic backup power you need to protect your home and family during a power outage. Connected to your existing LP or natural gas fuel supply, it kicks in within seconds of sensing power loss—automatically—and runs for as long as necessary until utility power returns. Choose from Generac's industry leading lineup to power just the essentials or Generac's 26kW,the largest air-cooled generator in the market,for whole-house coverage. Features & Benefits: GENERAC'S G-FORCE ENGINE CeAre purpose-built, pressure-lubricated engines rORCE capable of handling the rigors of generator use,resulting in power that's more reliable and requires less routine maintenance than any competitive engine. coTRUEPOWER TECHNOLOGY Delivers best-in-class power quality with less than 5%total harmonic distortion for clean,smooth operation of sensitive electronics and appliances. r� QUIET-TEST SELF-TEST MODE . • !.'.,,,TEST Runs at a lower RPM for a five or twelve minute 1.. v test,making generators significantly quieter than other brands,while consuming less fuel. GENERAC'S EVOLUTION CONTROLLER •� Features a multilingual LCD display that allows you • —' to monitor battery status and track maintenance • intervals to ensure your generator is always in top operating condition. 4 TOUGH. DURABLE ENCLOSURES Our RhinoCoat V powder-coated finish helps make corrosion-resistant aluminum perfect for all weather conditions. WWW GENERAC COM 16114,6 .. .. ..„, .. „__ _. .._. . . . . , , .. I .. , „.. . . • . ,,.. . . .. Get 24/7 peace of • mind with Mobile Link Mob••�e Link Mobile Link remote monitoring lets you get and share information about your home standby generator no matter where you are,using your computer,smart phone,or mobile device, 0 Alert Get real-time notifications about your generator. 'f Protect Remotely access your generator's health. . . . ,:iiiii21- Manage View your maintenance needs. Also Featuring: 11111.10.111111.1.111 - ryA'7.3s3, 24/7/365 CUSTOMER SUPPORT TEAM '�; Standing by all day,every day from our headquarters G',DYE1•G''. in Wisconsin to answer any questions you might have. BUILT IN THE USA' RA Generac generators and engines are ENGINEERED engineered and built in the USA' i BUILT Assembled in the USA using domestic and foreign parts GENERAC 0,0 I*_ l i'©t 5-YEAR LIMITED WARRANTY *w+R�. Included with all home standby generators. 10-26kW GUARDIAN SERIES Home Standby Generators SPECIFICATIONS(LP/NG) 10/9 kW 14114 kW 18/17 kW 22/19.5 kW 24/21 kW 26/22.5 kW Generator Only Model 7171 7223 7226 7042 7209 7290 Generator/100 Amp Select 7172 7224 Circuit Switch Model Generator/200 Amp Service Rated Load 7225 7228 7043 7210 7291 Shedding Smart Switch Package Model Voltage(Single Phase) 120 I 240 Amps:0 240V LPG 417 58.3 75 0 917 100 108.3 Amps#240V NG 37.5 58.3 70.8 81.3 87.5 93.8 Engine/Alternator RPM 3600,3600 Engine Generac G-Force Engine Displacement 460cc 816cc 999cc 999cc Fuel Consumption 0 1/2 Load• 101 195 169 228' 203 203 188 NG cu.fVhr Fuel Consumption 0 Fun Load 127 256 247 327 306 306 333 NG cu.ft/hr Fuel Consumption tt 1/2 Load- 36(097) 65(1.81) 62(1.70) 92(2 53)' 92(2.53) 75 LPG cu.ft/hr(gal/hr) Fuel Consumption zx Full Load• 54(1.48) 112(3 07) 110(3.02) 142(3 90)' 142(3.90) 132 LPG cu.cu.ft/hr(gal/hr) Quiet-Test Mode Yes db(A)at Exercise 57 55 57 57 57 db(A)at Normal Operating Load 61 65 67 67 67 Enclosure Aluminum Enclosure Color Bisque Warranty 5-Year Limited Dimensions-L"x W"x H"in.(mm) 48 x 25 x 29(1218 x 638 x 727) Weight(lb) 338 385 420 466' 445 1 455 i 518 Mobile Link Wireless Connectivity Yes '7042.2&7043-2 specifications / NATIONWIDE DEALER SERVICE NETWORK Generac's commitment to service includes scheduled maintenance programs,warranty assistance and emergency service to ensure that Generac customers are never left powerless.The largest nationwide dealer network has factory-trained technicians on staff and maintains large inventories of Generac parts,components and accessories.Find a dealer near you at Generac.com. Generac Power Systems.Inc 545 W29290 Hwy.59.Waukesha.WI 53189 www Generac rom 1888 GENERAL(436-3722) G E N E R ACa 201902144 REV 08/22 's'2022 Generac Power Systems.All rights reserved Specifications are subject to change without notice 16I1 -A5 26KW with 2 TS PBS Contractors(9059 Graphite Or,Naples,FL 34120 ALWAYS #4517 09/18/2023 GENERATORS _ 26KW air-cooled generator with 2 automatic transfer switches INNER= • Services 1 Generac Generator 26kW w/wifi Generac 26kW generator 120/240 volt single phase generator Aluminum impact rated casing(non rusting) - 5 Year 2000 hour manufacturer warranty built in WWI accessibility 1 -Generac Extended 10 year Air-cooled warranty 10 Year Extended t rn fed Warranty for Air-Cooleo Product Evolution controller models Warranty covers 10 years parts and labor' 2-Generac transfer switch 200 amp SE automatic Aluminum enclosure Service entry rated Load shedding built in 1 -Permitting -Collier County Electrical 1 -Start-Up AC Air-cooled generator start-up service Includes Battery.Testing,and registration of warranty 1 -Electrical installation for 2 TS AC Electrical installation for 2 transfer switches and air cooled generator up to 25'RUN TO GENERATOR from transfer switches 1 - Concrete Pad-Air-Cooled Generator Engineered Pre-cast concrete pad Hurricane rated to 190MPH- Specifically made for generator 1 Generac SMM 50 Amp load shedding module Smart Management Module Wireless load shedding module 50 Amp 2 -transfer switch surge protector GAS TO BE DONE BY OTHERS 1611A5 The Quarry Construction/Pool Application Rev3/1S/2023 Use this application for Structural Changes, Home Additions/Rebuilds and Pool Requests Submit Application and�7 Required Items to: The Quarry Community Association, Kayak Drive, Naples FL 34120 '-"1 Property Address: "i "- _opfer CC,Nyalv PL : ti110 Owner Name: 31 rm rc w' Cell Phone: - -S-‘sQ(`'hCi,S) Email: SPV r rfl (albs) ital ilre &fig"dZA4 Contact the management office with questions at 239-348-7326 (Opt 1) or at 8975 Kayak Drive. Office use only - Association Stamp with date when submitted and signed: Application has been initiated with Required Items attached. e,g. site plan, sec deposit, photos, ins cert, etc. additional items may be submitted as requested. Stage 1 Pre-Construction Meeting Date: - (Not required for Pools) Approved to Move Forward _Not Approved to Move Forward More Information Needed Date: Signature: Does project require a CDD variance agreement? if Yes, is the $500 fee collected + paperwork attached?Yes_No Does project require HOA Architectural Review? if Yes, is$350 fee collected? Yes No Does project require Deposit(s)? if Yes, how much? collected? Yes,,` No Stage 2: Planning: Footprint, Renderings and Engineering Plans Approved to Move to Stage 3: Date: Signature: Stage 3: Construction: Additional Applications as required/Change Requests as Needed Stage 4: Final Completion:ADS changes as needed, if any, and Project Approval 1 1 6 I 1 A 5 Owner to complete: Check Scope of Work (" Indicates Deposit Required): Mark all projects you will be completing: *Home Rebuild/Addition r *Pool Addition *Lanai Expansion *Garage Addition Mark the following areas that will be affected by your project: each marked item will need information on your application or an additional application, depending on detail/vendor, etc. or as requested by the MC. Doors/Windows Driveway/Roof/Gutters/Downspouts Patio/Walkway *NI Lanai Screen Enclosure Landscaping (adding/removing trees; changing beds—attach before&after site plans) Exterior Paint Stone Siding Addition/Removal/Color Change (sample required) By initialing you Confirm you are not using the same body paint color as a neighbor directly to your right or left. Color scheme #: House body color: trim: garage door: front door Shutters: Other areas(specify where + color): Do you have a storm/secondary door? If yes, will you be painting it" if so, what color' Will you be painting your gutters + downspouts' if Yes, what color: gutters downspouts Other: specify fOoL ( Rr•4,o.9 Depending on Size+Scope of your Project the MC may approve your application in stages: Stage 1: For Rebuilds and Expansions it is recommended that you set up a "pre-application" meeting to discuss your project and determine what is required for the application process. This gives you the opportunity to run your project ideas past the MC and get valuable feedback prior to hiring architects and engineers. Stage 2: Application submitted. Until an official application is submitted the MC cannot give any approvals. Once you've entered Stage 2 with your Project, the MC can begin to give official approvals. Stage 2 focuses on your footprint, renderings and engineering plans; all are required at this stage. The QCA may require that your Project be reviewed by QCA Legal and/or a QCA Engineer/Architect—if this is the case an additional application fee will be collected. Once official written approval from the HOA is received in Stage 2 you may move forward with permitting and your Stage 3 applications. Copies of your permit applications must be submitted to the Community Association Manager (CAM) to ensure what has been approved is what is submitted to the County. Monthly construction updates will be requested by the CAM on behalf of the MC to be reported at the monthly MC meetings. The CAM and MC will use these reports to keep everyone up to date on your construction progress. Stage 3: Applications include: roof, color scheme, gutter approvals, lanai cage, materials, hardscaping, landscaping change approvals, etc. The MC may ask for additional information during Stages 2 and 3 which may require updated application information and/or additional applications. It is also in Stage 3 that you will be in the building process so any changes that your Project needs shall be resubmitted immediately to assist with a smoother process. The process is unique to each Project. You will be in Stage 3 for a while. Stage 4: Final approval. The HOA/MC will give specific written approvals along the way in Stage 2 and 3. You may not move forward with any change without written approval. The MC reserves the right to request minor changes and applications as needed up through final completion to ensure all ADS are met. 2 1 6 I 1 A 5 Describe Scope of Work: (See Required Items and attach more information as necessary) Jy i,�fi h " Pct.)! cL - '%a AlikA Estimated Start Date: y - S - C Estimated Completion Date: Required Items (attach if applicable): Applications shall be considered by the Modification Committee (MC) only after all Required Items and deposits have been received. o Contractor/Owner shall pay a $10,000 refundable damage deposit. c Pictures (required for all applications) include before and, if possible, proposed after pictures. o Site Plan showing property lines, easements and location of work. Include accurate measurements. o Exterior Paint colors. Specify body, trim, garage, shutters, front door, gutters and downspout colors from approved Color list. If staining stone siding, sample required. Sketch of Work (Landscaping applications shall include a before picture and after designs showing the names of plants and accurate dimensions). Sketches should always be submitted on site plans showing lot lines, easements, etc. Renderings from all sides and overhead. o Floor Plans; Irrigation, Drainage and Certification Plans; Screen Enclosure Plans. Community Irrigation Letter c Pool Plans (shall include landscaping plan, pool enclosure plan and irrigation letter). c Stone/Tile samples, pictures of Sculptures/Fountains with measurements, etc. c Any information that may assist the MC in completing the approval process. o Contractor's Certificate of Insurance in compliance with the following section. Contractor's Insurance: Prior to the commencement of Work, Contractor shall provide a current and signed Certificate of Insurance on Accord Form 25 dated 2016/03 or later showing its: 1) bodily injury and property damage liability insurance in the amount of at least$1,000,000 per occurrence, 2) automobile liability insurance in the amount of $1,000,000 per occurrence, 3) statutory worker's compensation insurance and 4) employer's liability insurance in the amount of$1,000,000. Contractor shall maintain all insurance in force for the duration of the Work. The Certificate shall be provided to both the Owner and the Quarry Community Association, Inc. In addition to the above insurance requirements, in the event the Scope of Work covered by this Application includes masonry,concrete, pool installation, roof replacement, tree removal, pool/screen enclosure replacement or the installation of a generator and/or propane tank, Contractor shall provide endorsements to the commercial general liability, umbrella liability, and automobile liability policies, providing that 1) both the Owner and The Quarry Community Association, Inc. are named as additional insured, 2) Insurance shall be primary and non-contributory, and 3) in the event any policy is cancelled or terminated, insurer will provide statutory notice. The endorsements shall identify the Owner's address where the work is to be performed. Both the Owner and the Quarry Community Association, Inc, will be provided copies of the endorsements. Work Rules and Procedures: • All required county permits shall be obtained and displayed by Owner prior to beginning work. • Owner shall be responsible for notifying Association Manager prior to commencing any excavation work. • Prior to submitting a drawing of any modification or alteration that may affect the irrigation system, Owner shall contact the Association's Irrigation Vendor to identify any irrigation or utility lines in the path of excavation. Owner shall obtain a letter from the current Irrigation Vendor either: 1) confirming there are no irrigation or utility lines in the excavation path; or 2) confirming that the Irrigation Vendor shall relocate existing irrigation lines at the expense of the Owner. The Owner shall contact utilities to relocate their lines, as necessary. Owner SHALL USE Association's Irrigation Vendor. • Association common areas, including roadways, shall not be used for short or long term storage of materials. Excavated soil or rock shall not be placed on a roadway surface or any common areas. All waste, soil or rock, 3 1 6 I 1 A 5 excess materials, fill, etc. shall be removed from the property within 48 hours. Use of any property other than Owner's lot where the work is being performed shall not be permitted. • All work shall be performed by an insured and licensed contractor. Owners and contractors shall comply with all applicable codes and regulations and all required permits shall be obtained at Owner's expense. • Owner shall repair and return all areas affected by construction to their original condition. • All current and future maintenance of the work completed under this application shall be performed at the Owner's expense. • Owner shall have permanent responsibility to maintain and trim all approved landscape modifications. No landscape materials may encroach on neighboring lots or common areas. • Pool heaters, satellite dishes, generators, propane tanks, and all other ground-based equipment or structures shall be screened from view with hedge plantings(i.e. Hibiscus, Eugenia or Viburnum) 30"high, planted 18"on center and then maintained at a minimum of 42"high. • If at any lime in the future, any legal/regulatory agency requires modification of the work covered by this application such work shall be done by the Owner at Owner's expense. • Each homeowner shall be responsible for ensuring that improvements to his or her property do not improperly encroach on any property subject to an easement or another's property. Per the Quarry CDD Counsel: "Notably, the Quarry Community Development District ("CDD") is responsible for the stormwater system and conservation areas serving the community, and, accordingly, holds certain rights in, among other lands, all "Drainage Easements," "Lake Maintenance Easements,"and"Conservation Easements."It is the homeowner's responsibility to carefully review all property records and ensure that the homeowner and his or her contractor do not construct improvements (e.g., walkways, docks, landscaping, sprinklers, patios, decks, air conditioners, pools) within any such easement areas. (Note that such easements are identified on the community plats, but the plats may or may not correctly identify the CDD as the responsible party. Please contact the CDD if you are in doubt about any such easements.)The homeowner agrees that the CDD may remove at the homeowner's expense any such improvements encroaching on CDD easement areas, and the homeowner shall be responsible for any legal fees and costs necessary for the CDD to enforce the terms of this application as it relates to CDD easement areas. The CDD may in its sole discretion elect to grant limited variances in certain circumstances, and the homeowner is responsible for obtaining any such variance from the CDD prior to the start of any construction." • Structures shall not encroach on any easements. • Owner is solely responsible for ensuring hurricane shutter installations satisfy county code. Permanently attached portions of the shutters shall match the body color of the house. • Owners who start construction without required permits or Association approval shall be issued a stop work order, may be fined including legal fees, and shall not be permitted to resume work until fines and legal fees have been paid and Association approval received. In the event approval is not achieved, Owner must return property to Its then original status at Owner's expense. • Other than roadways to access the Owner's lot and house, Owners, Owner's agents or their contractors shall not use any portion of Association common areas or lots owned by others to stage equipment or materials or to perform work approved by the Association. • A certificate of completion and final inspection and approval by the Association shall be required as a condition for the return of refundable deposits paid by Owner or contractors. General Conditions 1. All work under this application shall be subject to requirements of the Covenants, Conditions and Restrictions (CC&Rs) and Bylaws of the Quarry Community Association, Inc., and applicable Rules and Regulations and the Architectural Design Standards. The Association reserves the right to request additional information and charge additional fees or deposits, not otherwise specified on this application. 2. Owner agrees to and shall complete alteration/modification/pool work in accordance with this application. If approved work has not commenced within twelve months of the original approval date, this application shall be considered to be 4 16l1A5 withdrawn and a new application shall be required if the Owner desires to later proceed with the work. Also, any changes to approved work in progress shall require the Owner to obtain advance written approval from the Association. 3. In the Association's sole judgment, any work that does not conform to the provisions of the approved application may be required to be redone and/or the Owner shall be subject to Compliance provisions of the CC&Rs, including fines and sanctions, as imposed by the Association. Any work that is not completed within 90 days after the Estimated Completion Date may also be subject to Compliance provisions. Owners may request extensions of approved completion dates. However, granting extensions of completion dates shall be at the sole discretion of the Association. 4. All work must comply with the provisions of the current Architectural Design Standards regardless of any MC approval of the documents submitted by Owner either with this Application or otherwise 5. The Association has 45 days to complete its review of each Stage of this application. The 45 day review period does not begin until the COMPLETED and signed application, including Deposits and Required Items, is received by the Association. The Application must be signed by the OWNER. All correspondence related to the application shall be sent only to OWNER, unless OWNER provides written authorization to send correspondence to Contractor. Any request by the MC for more information will restart the review process timing once requested information is received. 6. By signing below you are indicating that you understand you must wait for receipt of your written approval of the application before beginning the foregoing alteration(s). 7. All work covered by this application shall be subject to a final completion inspection and approval by the Association, per Article 13.5 of the CC&Rs with right of entry and inspection upon property. 8. MC approval should not be taken as any certification as to the construction worthiness or structural integrity of the change you propose. In addition, any changes made by a homeowner that affects the surface water and/or storm water systems in the community in any way, will require the homeowner to mitigate the damages and correct the defect to the satisfaction of the CDD/HOA to avoid future situations. Acknowledged and Agreed to by Owner: Owner's Date // �3 _,w,ll Signatures " / r j r Signature(s): yDate //ItLLLt � 5 1 6 I 1 A 5 n U Y b y a � fl °w � " czn z \ �jW~ O I N �� `2�JC W (n U 0 ~ I. 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NAPLES,FLORIDA34104 REVISIONS PROFESSIONAL LAND SURVEYORS&MAPPERS-LB 6569 0220 BONITA BEACH ROAD,STE.200 BONITA SPRINGS.FLORIDA 34135 PROJECT NO. DRAWN BY:LFD'PART'?CHIEF IN/A 23-85291 a. s MIM►w w arry USW IN A Br.AR1Nti 10C SATE SATELLITE DISH 3. "=SECONDS WHEN USED IN A BEARING 101. SDE•STREET DRAINAGE EASEMENT 4. '=FEET WHEN USED IN A DISTANCE 102. SEC:SECTION S. "s INCHES WHEN USED IN A DISTANCE 103. SOH=SET DRILL HOLE,NO ID b 1 A 5 6 t="MORE OR LESS'OR"PLUS OR MINUS' 104. SIR-SET S/8"IRON ROD WITH LB 7. A s ARC DISTANCE NUMBER OF CORPORATION B. AC a ACRES 105. SPK&D=SET PE WITH DISC WITH LB NUMBER 9. A/C=AIR CONDITIONING PAD 106. TBM TEMPORARY BENCH MARK 10. AE=ACCESS EASEMENT 107. TEL=TELEPHONE FACILITIES 11. AF•ALUMINUM FENCE 106. TOO=TOP OF BANK 12 AMITE s AVE MARIA UTILITY EASEMENT 109. TP•TRAM SP UTTER PAD 13. B.E.=BUFFER EASEMENT 110. rm.-TOWNSHIP 14. BM•BENCHMARK 111. UE=UTILITY EASEMENT tS. BOB=BASE OF BEARING 112. VF•VINYL FENCE 16. BRG=BEARING 113. VLV=VALVE 17. Cl=CURVE NUMBER 114. W•WATER SERVICE I& C=CALCULATED 115, WB=WATER BOX 19. CB=CATCH BASIN 116. WV.WOOD FENCE 20. CHB•CHORD BEARING 117. WPP•WOOD POWER POLE 21. CHID=CHORD III A=DELTA OR CENTRAL ANGLE OF CURVE 22. CLF=CHAINLINK FENCE 119. DIMENSIONS ARE IN FEET AND IN DECIMALS 23. CM=CONCRETE MONUMENT THEREOF M. CO•CLEAN OUT 120. ELEVATIONS SHOWN HEREON ARE N.A.V.D.UNLESS 2S. COL=COLUMN OTHERWISE STATED 26 CONC=CONCRETE 121. ALL PHYSICAL IMPROVEMENTS SHOWN WITHOUT 27. CPP=CONCRETE POWER POLE DIMENSIONS ARE FOR INFORMATIONAL PURPOSES 28. CSW=CONCRETE SIDEWALK ONLY.THAT THEY DO EXIST,BUT WERE NOT 29. CTV=CA1.z TV Rssa NECESSARILY MEASURED IN THE FIELD. 30. CUR..COLLIER COUNTY UTILITY 122. NOTE:LEGAL DESCRIPTION IS FROM LATEST DEED EASEMENT OF RECORD UNLESS OTHERWISE NOTED. 31. D=DEED 123. EASEMENTS AND RIGHT OF WAYS SHOWN ARE PER 32. DE:DRAINAGE EASEMENT RECORDED PLAT OR AS FURNISHED BY THE CLIENT 33. DH=DRILL HOLE 124. FOUNDATION LINE BELOW THE SURFACE OF THE 34. DI•DROP INLET GROUND IS NOT REFLECTED 35. ELEC=ELECTRIC 125. THIS SURVEY IS NOT TO BE USED FOR 36. EDP•EDGE OF PAVEMENT CONSTRUCTION PURPOSES UNDER ANY CONDITION 37. FOR=EDGE OF ROAD UNLESS OTHERWISE STATED 38. EOW•EDGE OF WATER 126. NO UNDERGROUND INSTALLATIONS OR 39. F=AS LABELED OR FOUND IN THE FIELD IMPROVEMENTS HAVE BEEN LOCATED EXCEPT AS 40. F.A.C.=FLORIDA ADMINISTRATIVE CODE NOTED 41, FCC•FOUND CROSS CUT 127. NO INSTRUMENTS OF RECORD REFLECTING 12. FCM=FOUND CONCRETE MONUMENT EASEMENTS,RIGHT OF WAYS,AND/OR OWNERSHIP 43. FEMA=FEDERAL EMERGENCY WERE FURNISHED THIS SUR VEYOR EXCEPT AS SHOWN MANAGEMENT AGENCY 128. THERE ARE NO VISIBLE ENCROACHMENTS EXCEPT 44. FDH-POUND DRILL HOLE THOSE AS DELINEATED ON THIS PLAT OF SURVEY 45. EYE=FINISH FLOOR ELEVATION t 29. TIES ARE TO FIELD LINES UNLESS OTHERWISE 46. FH=FIRE HYDRANT NOTED 47. FIP=FOUND IRON PIPE 130. THERE MAY BE ADDITIONAL RESTRICTIONS AND/OR 48. FIR•FOUND IRON ROD EASEMENTS THAT ARE NOT RECORDED ON SAID 49. FN•FOUND NAIL PLAT THAT MAY BE FOUND IN THE PUBLIC RECORDS 30. END:FOUND OF THIS COUNTY SI. FN4D=POUND NAH.&DISC 131. FENCES MEANDER ON AND OFF LINE.APPROXIMATE 52. PPE=FOUND PK NAIL LOCATION ONLY UNLESS STATED OTHERWISE, 53. FPK&D=FOUND PK NAIL AND DISC 13Z THE LINES ON THIS SKETCH DO NOT CONSTITUTE. 54. GCE=GOLF COURSE EASEMENT OWNERSHIP 55. HCP a HANDICAP PARKING 133. THE INTENT OF THIS SURVEY IS FOR TITLE 56. IE=IRRIGATION EASEMENT TRANSFER ONLY UNLESS STATED OTHERWISE 57. LB=LICENSED BUSINESS 134. FLORIDA STATUTE61GI76.004:TWO SITE 58. LBE•LANDSCAPE BUFFER EASEMENT BENCHMARKS ARE REQUIRED FOR CONSTRUCTION. 59. LF.=LANDSCAPE EASEMENT 135. THIS SURVEY DOES NOT REFLECT OR DETERMINE 60. LME s LAKE MAINTENANCE EASEMENT OWNERSHIP. 61. LP=LIGHT POLE 121. F.1LM.A.FLOOD HAZARD MAPPING:THIS DATE 62. M=MEASURED PRODUCT WAS NOT DESIGNED TO MAKE PRECISE 63. ME=MAINTENANCE EASEMENT IN/OUT FLOOD RISK DETERMINATIONS.THIS 64. ME=MANHOLE PRODUCT IS NOT SUITABLE FOR ENGINEERING 65. N.A.VD.=NORTH AMERICAN VERTICAL. APPLICATIONS AND CANNOT BE USED TO DATUM DETERMINE ABSOLUTE DELINEATIONS OF FLOOD 66. N.G.V.D.=NATIONAL GEODETIC VERTICAL BOUNDARIES.CALL 1-8714FEMAMAPOR EMAIL A DATUM MAP SPECIALIST AT W WW.FEMA.ORGAIIT/TSD/FO. 67. NO ID=NO IDENTIFYING MARKINGS MAPI7.HTM. 68. (NR)=NON-RADIAL 137. PROPERTY OWNER SHOULD OBTAIN WRITTEN 69. NTS=NOT TO SCALE FLOOD ZONE DETERMINATION FROM LOCAL 70. ORP=OVERHEAD POWER PERMITTING,PLANNING AND BUILDING 71. OW=OVERHEAD UTIITY LINE DEPARTMENT PRIOR TO ANY CONSTRUCTION 72. O.R.=OFFICIAL RECORD BOOK PLANNING AND/OR CONSTRUCTION 73. O/S=OFFSET 138. IN COMPLIANCE WITH F.A.C.61G17.6 0031(4)(E)-IF 74. P=PLAT LOCATION OFEASEMEIN'TS OR RIGHT.OE.WAY OF 75. PBIDDE•PELICAN BAY IMPROVEMENT RECORD,OTHER THAN THOSE ON RECORD PLAT.IS DISTRICT DRAINAGE EASEMENT REQUIRED,THIS INFORMATION MUST BE 76. PC•POINT OF CURVATURE FURNISHED TO THE SURVEYOR AND MAPPER. 77. PCC POINT OF COMPOUND CURVATURE 139. IF APPLICABLE.FENCES SHOWN MEANDER ON OR 78. PCP=PERMANENT CONTROL POINT OFF LINES(APPROXIMATE LOCATION ONLY) 79. PG=PAGE 140. ARCHITECTURAL FEATURES,SUCH AS FURRING 80. PI=POINT OF INTERSECTION STRIPS,SIDING,CORNICES.STUCCO,ETC.,OUTSIDE SI. PK=PARKER KALON NAIL THE LINE OF THE STRUCTURE RAVE BEEN TAKEN 82. PIS=PROFESSIONAL LAND SURVEYOR INTO ACCOUNT WHEN GIVING TOES FROM THE 83. POB=POINT OF BEGINNING STRUCTURE TO THE LOT LINES. 84. POC=POINT OF COMMENCEMENT 141. ATTENTION IS DIRECTED TO THE FACT THAT THIS 85. PP•POWER POLE SURVEY MAY HAVE BEEN REDUCED OR ENLARGED 86. PRC=POINT OF REVERSE CURVE IN SIZE DUE TO REPRODUCTION.THIS SHOULD BE 87. PRM=PERMANENT REFERENCE TAKEN INTO CONSIDERATION WHEN OBTAINING MONUMENT SCALED DATA. I 6 1 1 5 . . ,. . . ' ..., NIP ... ,, '`A.- - ,• ,;-.. .•• .5, . - - ,- ..• ., _ . r N, - i. . .... _4. ,, ''". ,, •a. , l , • l 4 • .-'.. .04; " .'‘.. '- It., jr!....fst."'-,,, v.,‘•Z14 '°i • -.11,, , . -.41 , i - • IL•• ,...3.. .. .,. ' # Illt,,Yikti.,,Z4.7. . 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' --k -; • .-,e, : • 1 IA. 1 A --. - • i 17.14i' V i., ..4,1 so I . 4' ".' •,, w•• •• ., et... -, , .._.,%* 74„.; -..•-'s . 7••••••• re. •.:-..• • 4- .A , • Jr .6 •1 - -1-4/ - •*. - 1, -• V ): 4 . t . ..ite...., . ••• • . ..,1 I:6. `.„ • .--. . , - • IN) 1 6 1 1 A 5 The Quarry Constr•Itrtion/Pool Application ueo" Tiorrivists �.riNoflS�_f3� es FL 34120 did Mie�e�nlicati°n fOr Structural Cft � ~^^ie ��,wr,k pr�Ve.ptaD� Submit Application and Required to:m.Quarry Community 9 y 0 C.o Pr il'1 p q 2 Property Address: - a•O- �Qura Owner's Cell: Owner Name: � Qom M �r�r lv�/ �i ' . C O rrYi Karoo(orlve. Owner's Email: J r lA( r 9 l �)questions at 239-348-7326(Opt Contact the management office with - OfFice use only- -------------------------- Associati n Stamp with date when submitted and signed: Application has been initiated with Required Items attached. submitted as requested' e.g.site plan,sec deposit,photos,Ins cert,etc.additional items may (Not required for Poets) Srage 1Ore-Application Construction Meeting Date: More Information Needed _Approved to Move to Stage 2 Not Approved --- Date:______----Signature: Does project require a COD variance agreement' If Yes,Is the$500 fee collected + PaP orlc attached?Yes_._.N°_._ Does project require HOA Architectural Review? If Yes, is$350 fee collected'oYl s_ectecl"Yes_NO No Does project require Damage Deposits)? if Yes, how much?___- Stage 2:Application:Site Plan, Footprints,Elevations,Renderings and Engineering Plans Approved to Move to Stage 3:Date: Signature: Stage 3:Construction:Additional Applications as required/Change Requests as Needed:Note Applications&da Stage 4: Final Completion:ADS changes as needed, if any, and Project Approval , Q a LLp €c' Check Scope of Work(• Indicates Deposit Required): Mark all projects you will be coppleting: *Home Rebuild/Addition ✓*pool Addition /*Lanai Expansion_ *Garage Addition : each marked Item will need information on your application or an additional appi,catian,depending on detail/vendor,etc.or as requested by the MC. Doors/Windows rive wa y/Roof/G utte rs/Dow nspouts Patlo/Walkway lanai Screen Enclosure Landscaping(adding/removing trees;changing beds—attach before&after site plans) Exterior Paint Stone Siding Addition/Removal/Color Change(sample required) By initialing you Confirm you are not using the same body paint color as a neighbor directly to your right or left. Color scheme!1: House body cot,,:1?0,...., MOO: tnm: garage door: front door Shutters: Other areas(specify where MOO: Do You have a storm/secondary door? If yes, will you be painting it? if so, what color' Will you be painting your gutters+downspouts? if Yes,what color:gutters downspouts Other:specify Depending on Size+Scope of your Project the MC may approve your application in stages: Stage 1: For Rebuilds and Expansions it is recommended that you set up a"pre-application"meeting to discuss your project and determine what is required for the application process. This gives you the opportunity to run your project ideas past the MC and get valuable feedback prior to hiring architects and engineers. Stage 2: Application submitted. Until an official application is submitted the MC cannot give any approvals. Once you've entered Stage 2 with your Project, the MC can begin to give official approvals. Stage 2 focuses on your site plan, existing and proposed footprints, existing and proposed elevations of all structures, renderings and engineering plans; all may be required at this stage, please reference your approval letter. The QCA may require that your Project be reviewed by QCA Legal and/or a QCA Engineer/Architect—if this is the case an additional application fee will be collected. Once official written approval from the HOA is received in Stage 2 you may move forward 41 with permitting and your Stage 3 applications. Copies of your permit applications must be submitted to the Community Association Manager(CAM) to ensure what has been approved is what is I submitted to the County. Construction updates will be due to the CAM by the 5th of each month to be reported at the monthly MC meetings. The CAM and MC will use these reports to keep the community up to date on your construction progress. Stage 3: Applications include: roof, color scheme, gutter approvals, lanai cage, materials, hardscaping, landscaping change approvals, etc. The MC may ask for additional information durin10 Stages 2 and 3 which may require updated application informationg . is also in Stage 3 that you will be in the buildingprocess and/or additional applications. It be resubmitted immediately to assist with a smootherpro ess The processany changes thar i t youq Project needs shall44 You will be in Stage 3 for a while. s unique to each Project. Stage 4: Final approval. The QCA/MC will give specific written approvals and 3. You may not move forward with any change without wrtten ap approval. way in Stage 2 MC reserves the right to request minor changes and applications as needed up through final completion to ensure all ADS are met. ompletion 2 1 6 1 1 A 5 Descfibe Scope of ork: (Se Required Items and attach more informatio as s nec ry) 0 A .td, /✓i. ram.. s l (.......... ,.! "`' l otocK - AAd, .� e?1-2 .� 02_42 1-'4,A9s >L, tize--epSAP Estimated Start Date: A 5 A j" Estimated Completion Date. Required Iterns(attach if aunlicable); Applications shall be considered by the Modification Committee (MC) only after all Required Items and deposits have been r • o Contractor/Owner shall pay a$10,000 refundable damage deposit. o Pictures(required for all applications)include before and, if possible, proposed after pictures. o Site Plan showing property lines,easements and location of work. O Exterior Paint colors. Specify body, trim,garage, shutters, front door,gutters and downspout tobrs from approved Color list.If staining stone siding,sample required. o Sketch of Work(landscaping applications shall include a before picture and after designs showing the names of plants and accurate dimensions). Sketches should always be submitted on site plans showing lot lines, easements,etc. o Renderings from all sides and overhead. o Floor Plans; Irrigation, Drainage and Certification Plans;Screen Enclosure Plans. Community Irrigation Letter o Pool Plans(shall Include landscaping plan, pool enclosure plan and irrigation letter). o Stone/Tile samples, pictures of Sculptures/Fountains with measurements, etc. o Any information that may assist the MC in completing the approval process. Recommended Contractor's Insurance: 1)bodily injury and property damage liability insurance in the amount of at least$1,000,000 per occurrence, 2)automobile liability insurance in the amount of$1,000,000 per occurrence, 3) statutory worker's compensation insurance and 4)employer's liability insurance in the amount of$1,000,000. Contractor shall maintain all insurance in force for the duration of the Work. In addition to the above, in the event the Scope of Work covered by this Application includes masonry,concrete, pool installation,roof replacement, tree removal, pool/screen enclosure replacement or the installation of a generator and/or propane tank contractor shall provide the following additional coverage provisions on their commercial general liability,umbrella liability, and automobile liability policies, providing that 1) both the Owner and The Quarry Community Association, Inc.are named as additional insured, 2) insurance shall be primary and non-contributory,and 3) in the event any policy is cancelled or terminated, insurer will provide statutory notice. The endorsements shall identify the Owner's address where the work is to be performed. The Owner is strongly encouraged to require all persons or entities doing work on their property to obtain the aforementioned insurance coverages but regardless of any insurance coverage Owner acknowledges and agrees that: A (Initial) Pursuant to Section 7.3.3 of the Fourth Amended and Restated Declaration of Covenants, /.ftions and Restrictions for the Quarry: Any damage to the Common Area or any structures, equipment, improvements or personal property thereon caused in whole or in part by an Owner or their family members, guests, tenants, licensees, and invitees shall be the responsibility of the Owner who shall reimburse the Community Association for all costs of repair or replacement, at the sole option of the Community Association, together with a reasonable allocation of overhead incurred. The Community Association shall not be required to delay repair or replacement pending receipt by Owner of any insurance eeds. (Initial) Indemnification: the fullest extent permitted by law, the Owner agrees to indemnify and hold harmless the Association, its directors, fficers, members, agents and employees from and against all claims, damages, injuries, death, losses and expenses, including but not limited to attorneys'fees arising out of or resulting from the performance of the Work approved pursuant to this Application. 3 16I 1 A • All required county permits shall be obtained and displayed• by Owner prior to beginning work. Owner shall be responsible for notifying Association Manager prior to commencing any excavation owner shall • Prior to submitting a drawing of any modification or alteration that may affect the Irrigation system, contact the Association's Irrigation Vendor to Identify any Irrigation or utility lines In the path of excavation'' Owner shall obtain a letter from the current Irrigation Vendor either: 1)confirming there are no itriga i tion utility lines in the excavation path;or 2)confirming that the Irrigation vendor shall relocate existing Owns! lines at the expense of the Owner.The Owner shaft contact utilities to relocate their lines,as necessary• SHALL USE Association's Irrigation Vendor, term storage of materials. • Association common areas, including roadways, shall not be used for short or long or rock, Excavated soil or rock shall not be placed on a roadway surface or any common areas.Alt waste,soil tt►an excess materials, fill,etc.shall be removed from the property within 48 hours.Use of any property Owner's lot where the work is being performed shall not be permitted. shall corn*'NMI all • All work shall be performed by an insured and licensed contractor.Owners and contractors applicable codes and regulations and all required permits shall be obtained at Owner's expense. • Owner shall repair and return all areas affected by construction to their original condition. at the • All current and future maintenance of the work completed under this application shall be performed Owner's expense. modificatlorrs. No • Owner shall have permanent responsibility to maintain and trim all approved landscape landscape materials may encroach on neighboring lots or common areas. • Pool heaters, satellite dishes, generators, propane tanks,and all other ground-based equipment or structures shall be screened from view with hedge plantings (i.e. Hibiscus,Eugenia or Viburnum)30"high, planted 18"on center and then maintained at a minimum of 42"high. • If at any time in the future, any legal/regulatory agency requires modification of the work covered by this application such work shall be done by the Owner at Owner's expense. • Each homeowner shall be responsible for ensuring that improvements to his or her property do not improperly encroach on any property subject to an easement or anther's property. Per the Quarry CDD Counsel: "Notably, the Quarry Community Development District("CDD") is responsible for the stormwater system and conservation areas serving the community, and, accordingly, holds certain rights in,among other lands, all"Drainage Easements," "Lake Maintenance Easements,"and"Conservation Easements."It is the homeowner's responsibility to carefully review all property records and ensure that the homeowner and his or her contractor do not construct improvements • (e.g., walkways, docks, landscaping, sprinklers, patios, decks, air conditioners, pools drainage outfalls) within any such easement areas. (Note that such easements are identified on the community plats, but the plats may or may not correctly identify the CDD as the responsible party. Please contact the CDD if you are in doubt about any such easements.)The homeowner agrees that the CDD may remove at the homeowner's expense any such improvements encroaching on CDD easement areas, and the homeowner shall be responsible for any legal fees and costs necessary for the CDD to enforce the terms of this application as it relates to CDD easement areas. The CDD may in its sole discretion elect to grant limited variances in certain circumstances, and the homeowner is responsible for obtaining any such variance from the CDD prior to the start of any construction." • Structures shall not encroach on any easements. • Owner is solely responsible for ensuring hurricane shutter installations satisfy county code. Permanently attached portions of the shutters shall match the body or trim color of the house. Owners who start construction without required permits or Association approval shall be issued a stop work der, may be fined including legal fees, and shall not be permitted to resume work until fines and legal fees have been paid and Association approval received. In the event approval is not achieved, Owner must return property to its then original status at Owner's expense. 611A5 r- Other than roadways to access the Owner's lot and house,Owners,Owner's agents or ter contractors r to not use any portion of Association common areas or lots owned by others to stage equipment or materials a to perform work approved by the Association. for • A certificate of completion and final Inspection and approval by the Association shall be required a condition the return of refundable deposits paid by Owner or contractors. General Conditions 1. AU work under this application shall be subject to requirements of the Covenants,Conditions and Restrictions(CR`) and Bylaws of the Quarry Community Association, Inc.,and applicable Rules and Regulations and the Architectural Design Standards. The Association reserves theright to additional fees or deposits,not otherwise request additional Information and charge specified on this application. 2. Owner agrees to and shall complete alteration/modification/pool work in accordance with this application.if approved work has not commenced within twelve months of the original approval date,this application shall be considered to be withdrawn and a new application shall be required if the Owner desires to later proceed with the work. Also,any changes to approved work in progress shall require the Owner to obtain advance written approval from the Association. 3. In the Assooation's sole judgment,any work that does not conform to the provisions of the approved application may be required to be redone and/or the Owner shalt be subject to Compliance provisions of the CC&Rs, including fines and sanctions,as imposed by the Association.Any work that is not completed within 90 days after the Estimated Completion Date may also be subject to Compliance provisions.Owners may request extensions of approved completion dates. However,granting extensions of completion dates shall be at the sole discretion of the Association. 4. All work must comply with the provisions of the current Architectural Design Standards regardless of any MC approval of the documents submitted by Owner either with this Application or otherwise 5. The Association has 45 days to complete its review of each Stage of this application.The 45 day review period does not begin until the COMPLETED and signed application, including Deposits and Required Items, is received by the Asenriation. The 45 day review period resets with the receipt of any and each MC request for information.The Application must be signed by the OWNER.All correspondence related to the application shall be sent only to OWNER, unless OWNER provides written authorization to send correspondence to Contractor. Any request by the MC for more information will restart the review process timing once requested information is received. 6. By signing below you are indicating that you understand you must wait for receipt of your written approval of the application before beginning the foregoing alteration(s). 7. All work covered by this application shall be subject to a final completion inspection and approval by the Association, per Article 13.5 of the CC&Rs with right of entry and inspection upon property. 8. MC approval should not be taken as any certification as to the construction worthiness or structural integrity of the change you propose. In addition, any changes that affect the Surfacewater and/or Stormwater systems in the community in any way, will require the current Lot owner to mitigate the damages and correct the defect to the satisfaction of the QCA and/or CDD to avoid future situations. Acknowledged and Agreed to by Owner: Owner's Signature(s): Date Signature(s): Date 5 1611 A ARD CERTIFICATE OF LIABILITY INSURANCE DATEIMMIDDIYYYYI THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE4/ CERTIFICATE HOL023 THIS DER. CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S), AUTHORIZED REPRESENTATIVE OR PRODUCER,AND THE CERTIFICATE HOLDER. IMPORTANT If the certificate holder is an ADDITIONAL INSURED, the policy(ies) must be endorsed. If SUBROGATION IS WAIVED, subject to the terms and conditions of the policy certain policies may require an endorsement. A statement on this certificate does not confer rights to the certificate holder in lieu of such endorsement(s), PRODUCER CONTACT Olin Hill&Associates Inc NAME. PHONE -. - -FAX 2804 Del Prado Blvd#107 -(As.No,E41;239-945-1900__ _:_LAIC.N9i;239-945_3163 Cape Coral FL 33904 EMAa ADDRESS. derek@olinh81.com INSURERIS)AFFORDING COVERAGE pie INSURER A Specialty Builders Ins.Co. 16826 INSURED Mit'Pi.. - ---- --- _.. .y Matrix Home Solutions o(SWFL LLC INSURER B American Builders Insurance Co 11240 dba Pillar Residential Services. LLC INSURER C 1501 Rail Head Blvd INSURER O Naples FL 34110 INSURER E INSURER F COVERAGES CERTIFICATE NUMBER: 1738243725 REVISION NUMBER: CERTIFYTHIS IS TO INDICATED NO POLICIESPERIOD NOTWITHSTANDING ANYREQUIREMENNTERM OR CONDITION OF ANY CONTRACT 1(i H RACTOR OTHER DOCUMENT yCE LISTED BELOW HAVE PEEN ISSUED TO THE INSURED NAMED E RESPECT TO FOR THELWHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS EXCLUSIONS AND CONDITIONS OF SUCH POLICIES LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS INSR' - _..— _ _ L TR TYPE OF INSURANCE AODL SUER' POLICY EFF .--POLICY ESP ___--- LNSD WVD POLICY NUMBER EMM!DD/YYYYL(MWOOfri"Y) LIMITS X COMMERCIAL GENERAL LIABILITY GLPO34825100 Zit 7OD1 2/'T2C24 EACH OCCURRENCE_ I S 1,000.000 CJ+IMS.MADE X I OCCUR UAMXGE TO RENTED- occurrence) 'S 100.000 --_--- - - MED EXP(Any one person) i$10.000 _1 •- - __-_ _-_. _ PERSONAL&ACV INJURY 4 31000000 OEN'L AGGREGATE LIMIT APPLIES PER AGGREGATE GATE S 2.000.WO Xa POLICY r PRO- -. . LJECT IOC -- ! PRDUUC T S.COMP/OP AGO 1 S 2.000,000 s OTHER __.. : AUTOMOBILE LIABILITY - , COMBINED SINGLE OMIT (£a awCent) ANY AUTO BODILY INJURY IPer person) 1 y ALL OWNED 'SCHEDULED AUTOS _ AUTO$ BODILY INJURY IPer ecodent i 3 HIREOAUTOS ' NON-OWNED P4OeE ie-DAMAGE-• _-�_J AUTCS .(Perxoem! 5 UMBRELLA LIAR • OCCUR EACH OCCURRENCE S EXCESS LIAB RFTENT� rAGGREGATE 1-S CLAIMS•MAO ONS S g WORKERS COMPENSATION W0V03462880L 2117r2023 2/17/2024 X PER l l OTH. AND EMPLOYERS'LIABILITY Y,N Li N STATtfT� �E.R --- ANYPROPRIETORIPARTNERrEXECUTIVE I EL EACH 51,OD0.000 GFricER,MEMBEREXCLUDED A _ +Mandatory in NH) DISEASE•EA EMPLOY S 1,000,000 tas descnbe under E L E JtSCRlPTION OF OPERATIONS babes E E DISEASE-POLICY LIMIT ' S 1 000,000 DESCRIPTION OF OPERATIONS LOCATIONS r VEHICLES (ACORO 101,Additional Remarks Schedule.may be attached of more space is reaurredl CERTIFICATE HOLDER CANCELLATION SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF. NOTICE WILL BE DELIVERED IN ACCORDANCE WITH THE POLICY PROVISIONS Quarry Community Associates 8975 Kayak Drive Naples FL 34120 AUTHORIZED REPRESENTATIVE C)1988-2014 ACORD CORPORATION. Alt rights reserved. ACORD 25(2014101) The ACORD name and logo are registered marks of ACORD MUoWNTo EARTH � b11A5 LANDSCAPE 6 IRRIGATION Date: June 12, 2023 RE: Irrigation Re-route for: 9405 Copper Canyon Billie Joe, Please be advised Down to Earth Landscape & Irrigation will be providing an Irrigation Re-route due to Pool Renovation/Landscape Modification at the address above. Should you have any questions, please contact our Office at the number listed below or your Account Manager on site: Sonia Carlo at 239-919-7088 or sonia.carlo@down2earthinc.com. Thank you, Beatrice Ramirez Fort Myers Office Manager 16911 Gator Rd. St. B Fort Myers, FL 33912 Office 1239-561.9184 Fax 1941-803-2896 +' ~ D OWN TO EARTH ,..i:;S:-API: ti, IRRIt,AT![IN Platinum ,e Award Winner teliE for Landscaolna '" g MUM laa�v� - - - __-. _ _-._.— — 1 .J 1 A 5 c $ 0LOZZZZ ON 1031.02id otl►s ti ;;i lddN (V ON 1UO3 3116U112aU16UaI;MMM '19 NOANd3 83dd03 9006 g b a OB65 l6E(lb6) — M3a011W - > rn v c :; In Z56££b012iO13 '31101abHa 1LlOd --- `�'KIM 1330"" 4 E ,i a a l7 o No LW. imn '11V61 IWyIWyl l9lb Olin1.4 93'idVN I l 011 ONI83NION3 118Ol3 hI � ; _ ! ___ hi pit a• oa f) F 4 ! ¢S n7 ' �i.ypOF�� ; .' yli f �li e _^Fc I �, I .F 4L. .4.1 , �h j i. • �• I , I YQ 4 ••alnp nuaoiry• JIr M - Ma vo Y•yu•n a0t•m•awawle,••ta y� J: ' 1111 � _ — �, I I i s. ti O.Yaln•Ou•p•utl•Y POW.", Y�'�• !.1II �_ r � i _• a �N1 �jSi , 1 :r a i 11I• - 1- �1pp c -''- iiti8 ta j I I ! I • i ( ac?pt't. 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' ' ' 161 1A5 From: Dean Britt<dbritt@quarrycdd.org> Sent: Friday,January 19, 2024 8:07 AM To: Faircloth,Justin<justin.faircloth@inframark.com> Cc: Lopez,Albert J. <alopez@cphcorp.com> Subject: Re:QCDD-RE:Second Request for Required Compliance Items Don't expect to do a reply all Justin, please add this to the agenda, engineer report Albert, need an update,with documentation of whats left,what communication is done and who will take care of it and when From: Faircloth,Justin <justin.faircloth@inframark.com> Sent:Thursday,January 18,2024 12:44 PM To: Lopez,Albert J. <alopez@cphcorp.com>;Yang,Ah<ah.yang@usbank.com> Cc: Mendenhall,Andrew<andy.mendenhall@inframark.com>; Popelka, Leah <Ieah.popelka@inframark.com>; MacGregor, Sandra <Sandra.MacGregor@inframark.com>; Robertson, Kerrian<kerrian.robertson@inframark.com>; Inguanzo,Sergio<sergio.inguanzo@inframark.com> Subject: RE:QCDD-RE: Second Request for Required Compliance Items Thank you Albert. Ah, if you require anything further please let me know. Sincerely, Justin Justin Faircloth I CAM, CDM I District Manager 6INFRAMARK INF RAS 1 RVG 1 uI L MANAGEMENT SERVICES 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. From: Lopez,Albert J. <alopez@cphcorp.com> Sent:Thursday,January 18,2024 12:43 PM To: Faircloth,Justin<justin.faircloth@inframark.com>;Yang,Ah<ah.yang@usbank.com> Cc: Mendenhall,Andrew<andy.mendenhall@inframark.com>; Popelka, Leah <leah.popelka@inframark.com>; MacGregor, Sandra <Sandra.MacGregor@inframark.com>; Robertson, Kerrian<kerrian.robertson@inframark.com>; Inguanzo,Sergio<sergio.inguanzo@inframark.com> Subject: RE:QCDD-RE: Second Request for Required Compliance Items Justin, 6 1A5 The project has not been completed to date. an extension will be required. Regards, Albert Lopez BRANCH MANAGER—FORT MYERS,FL alooeza.cohcorp.com 0 239.332.5499 c 386.518.9175 415 BUILDING STRONGER COMMUNITIES TOGETHER From: Faircloth,Justin <justin.faircloth@inframark.com> Sent:Thursday,January 18, 2024 12:18 PM To: Lopez,Albert J. <alopez@cohcorp.com>;Yang,Ah<ah.yang@usbank.com> Cc: Mendenhall,Andrew<andy.mendenhall@inframark.com>; Popelka, Leah <leah.popelka@inframark.com>; MacGregor, Sandra <Sandra.MacGregor@inframark.com>; Robertson, Kerrian<kerrian.robertson@inframark.com>; Inguanzo, Sergio<sergio.inguanzo@inframark.com> Subject: QCDD-RE: Second Request for Required Compliance Items Importance: High Good afternoon, Albert, Ah Yang with US Bank, is inquiring about the completion certificate for bond series 2020. Would you please respond accordingly? I am not exactly sure what the bank is requesting here, but if they are inquiring about the construction account and the current project then obviously this work has not been completed and additional work remains to be decided by the Board and according to the requirements we have 5 yrs. to decide on the final distribution of the FEMA monies deposited in the construction account. See the highlight in the email below, I have also included the contact information for you below. Would you also please copy the group on your reply? I have left a voicemail for Ah Yang as well and I am waiting to hear back. Account: Quarry Community Development District Special Assessment Refunding Bonds, Series 2020 Account Number: 258424*** Item Document Reference Due Date Completion Master Trust Indenture - Section Definition 12/21/2023 Certificate Ah Yang Trust Review Analyst U.S. Bank Trust Company National Association Telephone: 651-466-6339 Email: ah.yanq(a�usbank.com 1611A5 Sincerely, Justin Justin Faircloth I CAM, CDM I District Manager 6INFRAMARK INFRASTRUCTURE MANAGEMENt SERVICE; 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. From: Inguanzo,Sergio<sergio.inguanzo@inframark.com> Sent: Monday,January 8, 2024 2:35 PM To:Yang,Ah<ah.yang@usbank.com>; MacGregor, Sandra <Sandra.MacGregor@inframark.com>; Robertson, Kerrian<kerrian.robertson@inframark.com> Cc: Mendenhall,Andrew<andy.mendenhall@inframark.com>; Faircloth,Justin <justin.faircloth@inframark.com>; Popelka, Leah <Ieah.popelka@inframark.com> Subject: RE:Second Request for Required Compliance Items I am waiting from the DM on Quarry. Thank you, Sergio Inguanzo I District Accountant 6INFRAMARK INFRASTRUCTURE MANAGEMENT SERVICES 210 N. University Dr, Suite 702 I Coral Springs, FL 33071 (0) 954.753.7837 I www.inframarkims.com From:Yang,Ah<ah.yang@usbank.com> Sent: Monday,January 8, 2024 2:34 PM To: MacGregor,Sandra <Sandra.MacGregor@inframark.com>; Robertson, Kerrian <kerrian.robertson@inframark.com>; Inguanzo, Sergio<sergio.inguanzo@inframark.com> Cc: Mendenhall,Andrew<andy.mendenhall@inframark.com>; Faircloth,Justin <justin.faircloth@inframark.com>; Popelka, Leah <leah.popelka@inframark.com> Subject: RE:Second Request for Required Compliance Items Hi Sandra, 1611 A The attachments that you have provided it not the required compliance items that was listed below.The email below is requesting for the Completion Certificate for the projects account. If both projects are completed for Chapel Crossing and Quarry, please provide the completion certificate from the Consulting Engineering. If the projects are not completed, please confirm that it's not completed and I can extend the required completion certificate to another year. Please let me know if you have any questions. Thank you, Ah Yang Officer I Corp Trust Review Analyst 0:651-466-6339 I M: I ah.yang@usbank.com U.S.Bank West Side Flats St Paul USPS&Interoffice Mail: 1200 Energy Park Dr,Saint Paul, MN 55108 I EP-DM-TRGR Delivery Services: 60 Livingston Ave, Saint Paul, MN 55107 I EP-MN-WS3Cl usbank.com From: MacGregor,Sandra <Sandra.MacGregor@inframark.com> Sent:Thursday,January 4, 2024 1:53 PM To: Robertson, Kerrian<kerrian.robertson@inframark.com>; Inguanzo,Sergio <sergio.inguanzo@inframark.com> Cc: Mendenhall,Andrew<andy.mendenhall@inframark.com>; Faircloth,Justin <justin.faircloth@inframark.com>; Popelka, Leah <leah.popelka@inframark.com>;Yang,Ah <ah.yang@usbank.com> Subject: [EXTERNAL] RE:Second Request for Required Compliance Items [WARNING] Use caution when opening attachments or links from unknown senders. Is this what you are looking for? Sandra MacGregor' Accountant II 6INFRAMARK tM!IASTAUCTVRC MANAGEMENT SC•, . 210 N. University Drive I Suite 702 I Coral Springs, FL 33071 (0) (954) 753-4452 I www.inframarkims.com 1611A5 . LIVE...` • r - r- ` • .like somebody left the gate open •• >Al From: Robertson, Kerrian<krobertson@inframark.com> Sent:Thursday,January 4, 2024 2:33 PM To: MacGregor,Sandra <Sandra.MacGregor@inframark.com>; Inguanzo,Sergio <sergio.inguanzo@inframark.com> Cc: Mendenhall,Andrew<andv.mendenhall@inframark.com>; Faircloth,Justin <justin.faircloth@inframark.com>; Popelka, Leah<leah.popelka@inframark.com>; Robertson, Kerrian <Kerri.Robertson@Inframark.com>;Yang,Ah<ah.yang@usbank.com> Subject: FW:Second Request for Required Compliance Items Sandra/Sergio: The bank is asking for the completion certificates for bond series 2020; please see below. If you need an extension, please let Ah know. Thanks, -Kerri Kerri Robertson, MBA I Treasury Analyst INFRAMARK 210 N. University Drive, Suite 702 1 Coral Springs, FL 33071 (0)407-566-4376I(C)954-422-63351 www.inframarkims.com From: ah.vang@usbank.com<ah.yang@usbank.com> Sent:Thursday,January 4, 2024 12:06 PM To: Robertson, Kerrian<krobertson@inframark.com> Subject:Second Request for Required Compliance Items WARNING:This email originated outside of Inframark.Take caution when clicking on links and opening attachments. 161A5 Dear Kerrian Robertson: Our records indicate that the following item(s)previously requested for the below account(s)has not been received: Account: Chapel Crossings Community Development District Capital Improvement Revenue Bonds Series 2020 Account Number: 214400*** Item Document Reference Due Date Completion Certificate Master Trust Indenture-Section Definition 12/15/2023 Account: Quarry Community Development District Special Assessment Refunding Bonds,Series 2020 Account Number: 258424*** Item Document Reference Due Date Completion Certificate Master Trust Indenture-Section Definition 12/21/2023 If the requested item(s)has been sent,you may disregard this email. Please send your item(s)to us electronically in an unalterable portable document format(pdf). We appreciate your attention to this matter.Please contact me at the telephone number or email address below to discuss any questions or concerns you may have regarding the content of this email.You may also contact your Relationship Manager,Leanne Duffy,at 407-835- 3807. Sincerely, Ah Yang Trust Review Analyst U.S.Bank Trust Company National Association Telephone:651-466-6339 Email:ah.yang@usbank.com U.S.Bank Confidential U.S. BANCORP made the following annotations Electronic Privacy Notice. This e-mail, and any attachments, contains information that is, or may be, covered by electronic communications privacy laws, and is also confidential and proprietary in nature. If you are not the intended recipient, please be advised that you are legally prohibited from retaining, using, copying, distributing, or otherwise disclosing this information in any manner. Instead, please reply to the sender that you have received this communication in error, and then immediately delete it. Thank you in advance for your cooperation. U.S. BANCORP made the following annotations Electronic Privacy Notice. This e-mail, and any attachments, contains information that is, or may be, covered by electronic communications privacy laws,and is also confidential and proprietary in nature. If 1641A .5 you are not the intended recipient, please be advised that you are legally prohibited from retaining, using, copying, distributing, or otherwise disclosing this information in any manner. Instead, please reply to the sender that you have received this communication in error, and then immediately delete it.Thank you in advance for your cooperation. ATTENTION:THIS E-MAIL MAY BE AN ADVERTISEMENT OR SOLICITATION FOR PRODUCTS AND SERVICES. 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