Loading...
Backup Documents 10/13/2015 Item #16I1161 1 MISCELLANEOUS CORRESPONDENCE BOARD OF COUNTY COMMISSIONERS October 13, 2015 1. MISCELLANEOUS ITEMS TO FILE FOR RECORD WITH ACTION AS DIRECTED: A. CLERK OF COURTS: 1) Items to be Authorized by BCC for Payment: B. DISTRICTS: 1) District School Board Letter to Clerk of the Circuit Court: September 11, 2015 letter to Clerk of the Circuit Court Dwight E. Brock from Robert Spencer, Executive Director of Financial Services with the District School Board Office regarding a revised schedule reflecting the utilization of School Impact Fees during the 2014/2015 Fiscal Year 2) Heritage Bay Community Development District: Meeting Agenda 07/09/2015 Meeting Minutes 07/09/2015 3) Heritage Greens Community Development District: Meeting Agenda 08/17/2015 Meeting Minutes 08/17/2015 4) North Collier Fire Control and Rescue District: Supporting documents for the North Naples and Big Corkscrew Island Fire Districts Merger including the required audit for a 3 -month period that ended December 31, 2014 for both districts; a 5 -year Strategic Plan including annual facility reports for North Collier Fire Control and Rescue District; District Map; Agent of Record; Schedule of Board Meetings for the period October 1, 2015 through September 30, 2016; the North Collier Fire Control and Rescue District's FYI 5/16 Final Budget and related Resolution Numbers 2015 -32 through 2015 -38 adopting the same 5) Port of the Islands Community Improvement District: Meeting Agenda 06/19/2015 Meeting Minutes 06/19/2015 6) Winding Cypress Community Development District: Copy of letter from the Florida Department of Economic Opportunity to Richard Yovanovich, registered agent with the State's Special District Accountability Program, regarding requirements and special fees for the newly established Winding Cypress Community Development District Co y +f C Tier CLERK OF THE C' RC IT COURT COLLIER COUNT OUR OUSE 3299 TAMIAMI TRAIL E STE#700 Dwight E. Brock- �', • k of ircuit Court Phone(239)252-8516 NAPLES,FL 34112-5749 ;� ' Fax (239)252-6179 Clerk of Courts • Comptroller • Auditor•4 odian of County Funds October 7, 2015 Board Minutes and Records Collier County 3299 Tamiami Trail East, Ste 400 Naples, FL 34112 RE: Items To Be Authorized by BCC for Payment 10/13/2015 Dear Ms. Morgan: Attached are the special interim reports as provided for in Section 2c of the agreed-upon order dated July 16, 2015 by Judge James R. Shenko. Please place these reports and this correspondence on the "Miscellaneous Correspondence" section of the next meeting agenda of the Board of County Commissioners. If you have any questions,please let me know. Sincerely, Robin Sheley Operations Manager CC: Commissioner Tim Nance, Chairman of the Board, District 5 Commissioner Donna Fiala, District 1 Commissioner Thomas Henning, District 3 Commissioner Georgia Hiller, District 2 Commissioner Penny Taylor, District 4 Dwight E. Brock, Clerk of the Circuit Court Leo Ochs, County Manager Nick Casalanguida, Deputy County Manager Website - www.CollierClerk.com Email - CollierClerk @collierclerk.com t� m a X J• X 0 Q X N (Y) O V L co Y Y } } } } } a aQ mm � pOwwaaaaaaaaaaaQ �? zc� (� z 0! O: o: SO. O_ aa » QQa » CSC 888 O > V, wW aaUUa � � 00000000000 - ` 0000000 p � p � � a� 0JJJJJJJ W W OQQHI•- I- I- I- F- I- H' F- I- H W u- wwwaaaC7O o0mmaww00000p > > p » W � QXX O a J J - - Qac� aaz = 222000QQQMI.. 0 � � � � � � � au. at) UaaaaaW11JL1J J � � v RR Z OZ W W W W W W W W Z Z Z Z Z Z Z Z W o O tO vv w .KOmmmmmmmmQQQQQQQ — NtO COCOCOCO mm00000OOOOOOOaOOOO000WLWWW � cO 0) � � o) 0) 0) 0) Qaaaaa ¢ aaaaaaaaaa ¢ < < < < < < < < < < U) co U) U) co U) U) co U) U) U) U) N U) N U) U1 M U) (.0 U) U) CO U) U) CO U) CO U) U) U) (1) CO U) U) > N 4) N U) N tD 4) a) N N C0 N N (D a) a) a) N tU a) C0 N O t) N w Co a) N N N N N o 4) O (1) CO Cl) Cl) U) U) U) U) (1) U) U) U) U) U) U) U) U) U) N U) U) U) U) U) U) CO U) U) U) U) U) Cl) (1) U) U) Q CO m m m m m m m m m m m m m CO CO m m m m m m (0 m (0 m m m m m m m m 00 m Q ..c _c t t L L t L L L L t _c _c L L L t L t L t L t t L L L t _c _c L L t Q U C) C) C0 U V V U U U V C0 C) c C) C) 0 C0 C) U C) U C) U () C) 0 U U V V C0 U V V 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 0 CL a a a a a a a a a a a a a a a a a a a a a a a a a a a a aaaaaa 0 a -0 V V V V V V V V 'V V V V V V 0 V V V D V V V m CO CO CO m m Co Co m CO CO Co CO m m m m Co m Co m Co m m m m m m Co m Co CO Co CO m Co 0 00000000000000000000000000000000000 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 U) aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaan. ,; 4) N N N 4) C O 4) N N U) 4) 4) N N Co Co Co N N N N G) N Co Co 0) N N (D Co N Co Co Co N J U) U) U) W U) U) U) U) U) U) U) (0 (I) CO co CO W CO W W U) CO U) W W U) CO W CO CO U) CO (0 CO (0 a) 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 U_ 0 _0 .0 _0 .0 0 _0 _0 S I .0 0 _0 _0 .0 .0.0 .0 .0 .0 .0 .0.0 .0 0 .0 .0 .0 .0 .0 .0 .0 .0 .0 0 .0 0 .0 .0 O PEE E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E > CO ' CL• CCO! OLDCCCLCLCLCCW W W W WCCI:CrY0CLIZLCLWCCCCCCCLCCCEXCeCCI:CXX 0000000 - to0000000) 0) 0) 000) 0) 0) 0) 00000) 0) 0) N. 0 0) 0) CO CO 0000000 CO K 0000N0) 0) 0) 000) 0) 0) 0) 0000 V' M0) - 0000toLA0) CO o 0 OO � OC OOMC 00) to00N. C0 �700) O) 0) 0) 00) 0) 0) 0N1� 0) COf� � MMO) 00 .(N MMr- ONCOM0000) toMNTr NNN _ NN N- N- < 0. * N. N N N v S M to d •E < < cn Ec o v o CO zzzzzzzzzzzzzzzzzz z z o 0 z' m -C7 V V Va a a a a -0 V -0 V -0 -0 v V -0 a a a -0 V -0 -0 -0 -0 -0 a V V V V '0 V U C m 03 ( (vm0 (v (aco m o (oC (aCCommasmCm 0Cm m0 5 • c 0 0 U ) ) C 0 0 ) U 0 0 0 ) 0 0 0 U U U 0 U U U U U U U U U Cl) G _NC .NC Y -1L .SL Y -1L -1L Z C C C C C C C C C C C C C C C C C C': C C C C C C C C C C C C C C C C C c Co mw mmmCOmmmmmmmmmmmmmmmmmmmmmmmmmmm0m 0 • CL v, u, U, CO CO U) m m co co co co co co to to co co U) CO CO CO CO CO CO w CO m co co v) CO CO to m Q .a 777777777772 = 7 2 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 W CU C c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c C c p 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 O C � u � u) co co co co co co co co co u) co coco u) � � � co co co co u) u) co co ucnc m V 0 z. co C C 00000000000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 • as in N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N o ` + N N (0 N CO N r•-• to N 0 0 CO 0 CO 0 N N N N N M N N N T T N N M N (� � O 0) d7 0 � � � � Q) O � rn0) 0) 0) 0) wrn0) coaornrnrno) 0) o) 000) 0) 0) rn00o) rn0) 0) 000) M •o• CO( c) a � 3{i 3? ri CO 00 O CO coo 00 cow V (O CO 0D CO co -4 —1 CO 00 00 C0 CO (O CO (O CO CO ,nn � W � � vNN � N � � -�► � NN � � � N � � � NNN � NN � NNN � �'3 Cn 00WOODNW �I0000AOW .-44 nO .p CO (nO W NN00 W vo4J� A W W W W;;r . N N n) N N N N N N N N N N N N N N N N n) N N N N N N N N N N N N N N N N N N 00000'0000000000000000000000000000000000 C)1 Cn 0 0 (n (n 01 (n to (n 01 01 01 cn 01 01 (n cn (n (n cn 01 cn (31 01 01 01 01 01 01 cn 01 cn (n cn cn Cr 01 cn p cc OD GO cn c cccccccccc c cn ccccccc ' r yx 2 2 2 2 ''2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 c c c c c 2 c N () 0 Q) CD 0 CA CA 0 In CA (11 0 0 0 0 0 CA CA CA CA 0 0 0 0 0 0 0 0 0) (A N N lA 0 0 N 0 II —I p WWWWWWWWWWAWWW3WWWWWWCO WTCO � Wco CO WWAWWWWWW vvvvvvvdvv03v0) vvvvv0) 0) vvvSI) vSD ID W ID0) 0) CI) vvvvv to Z 7cX 7C7C7c7CX 7CXX 7CX 7C7CX 7CXXX7r 7CXXX >c >c >c >c >c >c >c >r >c7C >c7c7C >c7C ,''®? 5 vvvvD) W 0.1o � IDID W SDIDSD W w �i0i � 0) vva) va) vvaiv n a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a C) Z Z Z ZIZ Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z 3 D p pN "4 CD V OCO OW0 � 4C OAl AA COO Nc�nINCAWQWIAA AAl ONA -� CnN CbAA W COO AOCA co cn, ooW v W000AA CD CO OCn4A V W D COON CO ") co vCnNW -A00co vNVD "4CO OOONCOOW Qf OGJC OtO � (003 (000ODNCOCO00U1dCOOd „" co (00 -J000n00000040ON W 4), CO4 COCOohCO (OU1 ^I W CnC) 41. ON0000C11 (DO r- 7-1 73AMM70A707o70 X70 70 70 70 70 70 70 70 70 70 70 70 70 70 70 70X173 73 75 73 70 70707070 < 333333333332333333333333323323333333333 0 C' Cr CT CT Cr Cr Cr Cr Cr Cr Cr CT Cr CT Cr CT CT Cr Cr Cr Cr Cr CT CT CT CT CT Cr Cr Cr Cr CT Cr CT Cr CT CS CS CT C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C CD CD CD CD CD CD CDCD CD CD NCD CD CD CD CD CD CD NCD CA CD CD CD CD CD CD CD CD CD CD CD CD CD r CD CD D CD CD CD D CD CD (/) 777 'I 77 I 777 I "I 7 'I 7 1' 777777 7777777777777 7 7 7 000000000000000660000000000000000000000 -4 y,o O 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) CD a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a n 13 13 13 1) 13 13 1) 11 13 -0 13 13 13 13 13 13 10 1) 13 -0 10 -0 13 13 13 13 10 13 13 13 13 13 13 11 13 13 -0 13 ,m. n C c c c c c c c cc c c c c c c c c c C C c c c c c c C c c c c C c c c c „ S S S 3 S ? S 0 3 3 S ? 0 S 0 3 S 3 0 3 3 S S 3 S S S S 3 S 0 3 -0 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) 0) (l N N N N N N N N N N N N N to N N N N N N 0 0 CA 0 0 0 0 CA 0 0 0 0 0 0 0 CO CA 0 O< 0 N N N N N N N N N N N N N (cA (cA (uA N cn N ((A N N co N co N N N N N N N N N N N N N 0) P- D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D,.. z Z M C M M M K E yMy My yKy KD yEy My yMy yEy yCy yCy Ky yKy DKD DCD DCD Cy yCy DED yMy yMy yMy yKy DKD yMy yMy yEy yCy yKy I- - rn O N W C W 0000000000000000000000000000 >O D D D D D D O n m (nDzzzzZZOC � .0 0) EKKKKMCKMMEMEMMK m= t Tr- C) -0DDDD0000000171xx C7CT. 7C7C7C7C 7[ 7CT� T. . • D D tornCCCCM -I -I -I -I -I -I -I -I -i -i -I -I -I � rn M 055W .T2 nCnoo < 'o13 13 13 vv 'vv � v -o -o v -o vv -o 'o -0 -05 C -" ZZ > 0 7 z • mmmmmmmmmmmmmmmmmmmm92 C) a 0 W 0 x 0 X X v (0 CD m a) 0) ca X -J X O Ca X a) co O CL 0 0 ILX � zzz � cnwwwwwww z4* O 2 Nm � J °) �,tt w O O O r- O O J J J J J J J w O O co O U) CO,,, O O O _ a } U O ;E it D - - - aaaaaaa m w ww w � wwwpmQ ¢ Q * W_ nzzzzzzzV Q0�° °�° °�° WpanI. 222cow W CD ppV ¢ zCCCCCC } ¢ °?fc) cnc) () u) u) cn � C9p000000e, CU ~ » 0wa U F- I— � neOW W W ¢ U » » » > � � I— HI— Uw0 } } } Z mmZJO U U) 0) HNI_ F- 0 - 4CJJJJJJJ 0 ¢ 00 U » > — (/) (OE_ W J m c'wwcwO0ZZZOt- aaaaaCLCL 2 aamwc, mmmYOwU3 U3LU to JJ « i- c) 0000000 J wII- I- V > C] 000C9z � E a a 00 � (n (n (nJgarI- I- rF- t- i- � _ II - cn (n (n XWWOOOCa 06 aaOC OC mcncnc5 F- - » » » » 006060S ¢ ¢ ¢ wwwg0OC CC CC CC :D } ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ m m on m m m m 00 m 00 03 m m m m 00 on on U o 75 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N > a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) ma) a) a) a) a) a) a) a) o N co N N N N N N CO N N CO N N N N N N N CO CO N N N CO N N CO N N N N N N N CO CO N N Q CO CO OS CC) Ca Ca CCf fC Ca Ca CO N CC N CO CC) N C6 Ca CC) M (a CC) Ca CC) C6 CC) CO CO CU Ca Cu Cu Ca CU CU CU CO as a L L t L L L L L L L L .c L _c L t L L t L L L _c C L _c c t L L L t -c c L -c t Q C) 0 0 0 0 0 0 0 0 U U 0 0 ` 0000000000000000000000000 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a an. a. aaa C.) co co co m as co co co co as m Cu cu m m cu co co co as co co cu co cu co co co co co co co co co co co co co co 0 000000000000000000000000000000000000000 p".:'.. 1 1 1 1 1 1 1 I I I I I 1 1 1 1 1 1 1 1 1 1 1 1 I I I 1 I I I I I I I I U) aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa (1) a) a) a) a) a) (1) (1) a) 0) a) a) 0) a) a) a) (1) (1) a) (1) O4) a) a) a) a) (1) NNNNa) a) a) a) CUa) a) a) • N co N N co N N N co co co co N N N N co co co co co co N co E co N N N co N N N N N N N N a) 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 _) E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E > a) a) a) aa) aa) To^ _ a) aa) m a) a _) To" aNa) a _) a) aa) a) Fc) a _) a a' a' Wa' a' a' a' a' OCa' a' a' a' a' a' a' a' OCa' a' OCa' a' a' a' a' a' a' a' a' OGOC OC OC OCa' 0C a' a' w OOOOto000 CO V O •cl • OOCO u-) oc) 01 co OOOOOOOr00T- ONN- CO OOOOCOOOON. 00CON IN- OOOt1) to0e- l0010 000N000OOCOONto0N < 0) CO C4 o to to to to co 0 Cv) Cs1 C.1 ('1 C'.1 U) Cv) to Cv) to Cv) N OOO - M a> N: } CD01QDON000 A- U7 O � � to0N 00 (0 - 0 (I f'- 0NC*) COr- N- C3UDU, - CDNf� Q U7 A.- CD 000 v- - CON T- Nr1 - Tr NON 'S M a z ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ ¢ a 0 Z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z 0 -0 -0 'a 'a -a -a -a 'a 'a -a "a -a V "a "a "0 'a V V 'a 'a 'a V V "0 "0 "0 V V "0 "0 V a V 13 - V "0 -a U CO cu cu CO CU cum CU cu CU cU CU CU CU CU CU m CU m m m CU CO CO CU CO CO Cu to Co Cum CO CU Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y z e Y Y Y a)' N CCtf N C(0 CCU N CCU CCU N N N co C N N co C co C N N as CU N co C N N co C as N N co N CCC) N N co C N N N N N 0 C Ummmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm N N N N co co N N N N co N N N N N N N N N N N N N co co co N N N N N co N N N CO CO Cl) Q 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2. 2 2 2 2 2 2 2 7 7 7 7 7 7 7 7 w =' c C C C C c c c c C C C C C C C C c C C G C C C C C c c C C C C c C C C C c c a '/7� '/7� '/7� '/7� /7� /7� /7� '/7� '/7� ,/7� /7� '/7� /7� CO '/7� ,/7� CO CO CO CO '/7� '/7� CO CO CO CO ,/7� /7� /7� ,/7� '/7� ,/7� ,/7� CO CO /7� ,/7� '/7� /7� O 0) Cn 0) 0) V/ Cn 0) In GO GO V/ 0) 0) CO O OD CO CO CO CO CD OD CO CO CO CO O O In O Cn OD U) CO CO OD U) 00 OD — C3 a)'', 0 to to to iC) to to to to to to to to to to to to to to to to to to to to to to to to to to to to to to CC) to to to (N1 CV C) CD CD C) N TrTr 0000000 .— MOCOCOCoococoococoTro N cpco oto � OTr MTr COCOMT � NN a a- oo N e- e- a N r r r- r- r' e— r- a \O N r r N T r N T- N N T-- e- N r M 0 0) CO 00000CO0 00000000 0) CO0) I- 0000) CO0) CO00000000COCO 1- a) 0) as a X U, X J 0 O X a) r) O L c U o OF- F- F— I— F— F- F- F- F- I— F— F- F- F- F- F— F— F— F- F— F- F- F- F- F- F— F— F— w rn O O O Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z MILLI_ U U U • W W W W W W W W W W W W W W W W W W W W W W w w w w w w °� ) .i H(nQQ www222222222222222222222222222g2 —i w a JUUUUUOZZZZZZZZZZZZZZZZZZZZZZZZZZZZO CDO - - www � wwwwwwwwwwwwwwwwwwwwwwwwwwwwI- QM �mw Cu w w w Q » » » » » » » » » » » » » » > U zzZw (9 (9 (9 (9C90 (9 (90 (9OU XU Q m Q wwII ( ( C CD (9CDCDCDC) ( C7C) CD ( C ( C9 (9 ( CDD MCCCCacccI- z ~ � Ma CC � � � � � � � � � � � � � � 3 � � � � � � � � � � � � 3w aaaaaa 0000000OOOOOOOOOOOOOOOOOOOaOOwi = = - 000000UUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUU o as 0 U) co to co N U) U) U) co U) N 0 co U) co U) co U) co U) U) U) U) U) U) U) U) 0 U) N U) U) co U) U) co co U) 0 > a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) 2 in U) in N in U) U) in in U) U) in in in U) N in in W in in in U) U) in in in U) in in in in in in U) in in in N Q, N 03 CO N N N N N CO N 03 CO N CO CC 03 C6 03 03 03 C6 CU CO N R CU N M 03 M CU N N 03 CU CU CU C6 (O Q L t L L t t L t L L L L t L _c _c t L .0 t L L L t .L L L L L L t t L L _c .c L t t Q C) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 U 0 0 C) 0 0 0 0 C) 0 0 0 0 0 0 0 0 0 0 C) 0 0 0 0 r 3 7 7 7 7 7 7 2 = = 7 7 7 7 3 3 = 0 = 7 7 7 7 7 7 7 7 7 7 3 3 3 = 2 7 7 7 3 7 0 EL a a a a a a a a a a a a a a n. a a a a a a a a a a a a a a a a a a a a a a a 0 ` CO CO CO CO 03 N CO co as co co co CO CO as co co N N co N co co co co co co co co CO co co N co CU CU co CU N O UUUUUUUUUUUUUUUUUU000QOODUUUUUUUUUUUUUU CL CL a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a aaaaaa a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) J U) U) U) U) U) U) U) U) U) U) U) U) U) U) C0 U) U) U) Eo U) U) U) U) U) N U) U) U) U) U) U) U) U) U) W U) U) CA U) a) 7 7 0 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 3 z 7 7 7 7 7 7 7 7 z 3 = 3 = 7 = z 7 U .0 .0 .0 .0 .0 .0 .0 _a .0 .0 .0 .0 .0 .0 _a .0 .0 .0 .0 _a .0 .0 .0 .0 .0 .0 .0 _a .0 _a .0 .0 .0 .0 a .0 .0 a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) NNa) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) OOMOa0 00tf) OOOOOr OOOOONOONf' OMOOOOOMO - CO 00NCr U) 0 m OBI- LC7 LC OOf" CD001(Or D00000 � 00 's1C0000) OrCDDCID ) (OCoO0, r, LoO ‹p 4. . . . . . . . . . . . . . . . . . . 4L nd' C jI. OMOOr0000OL C) OOLACDC0LL7 [tI� 000040r cc 0) NU) N000f- 0 Q rrr 00) isOOCOI- )` Nt OOCA01 CAMI- CAOOOCO 00000 coNrC rr0Nr N ', NNv� MLf) CO `.,Mr : N N COcr tO CO r- c) MOrr a .�`. N ( , 1. < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < aaa ¢ aa . Q < o Z z z z z z z z z z z z z z Z Z z z z z z z z z z Z z Z z Z Z z Z z z z z Z z 0 g co coco `° cocof 61° co888C000UUCCCco co co co co co co co co co co CULoCccoWc YYcoY - YYYYYYYYYYcoYYYYYYYYYYYY-Y -Y � 1L -Y -C .SC YY C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C z a) CO CU CU CU CO CO M Ca C3 M a CO N a CC) CU CC) CU CC) Ca CC) C6 C6 CO CU CO CU as as co as CU co CU as CO CO) CO as 0 etco03 303 003 (nmC n03 03 mm03 Cnmmmm03 m03 mm03 mmmmmm03 COCn03 03 03 03 03 p U) co U) U) co U) U) (0 co co U) U) U) Co U) U) 0 U) (0 co 0 U) U) U) (0 U) to (0 U) 0 co 0 U) (A co Co (0 (o (0 Q 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 w C c C C C C c C C C C C C C c C c c C c c c C c C C c c C c c c c c C C C c c a O 4),:LO LC) U) U) U) LO LO U) LO LC) LO LO U) 1.17 LC) U7 LC) U) LC) LC) 11) 1.0 LO U) LO LO LO LO LC) U) Ln LO LO U() LO U) D U) L() (U 000000000000000000000000000000000000000 CI N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N 1 CO Nr Cr N 0 CO CO 0 CO O I,- C r CO co f� co N Tr r r M LO CO 0 L0 00 NCO r N CO r- Cr LO tr f. a0 VT O) 'a r M r r N 4 r N r N r N -a , .- ,- r N r- N x- N 0) 0) O) Co 0) co 0) 0) Co co co N. N Nr co 0) 0) 0) 0) Lf) d CO CO 00 CO 0) Co 0) U, a) C) as a X J X O o. X a) M O a a U cn0 � � aav) v) COO) JJ2g C HU- Z = J J Ce a aJ °6 °6 °6 °6 Z Z U U CO'N CD N CO CO CO, CD CO N- CO O CO CO CO 0 AA) LL 0 Z L W CO CO CO W W W CO C W W C a) OYUmaaw ZZZZOOmmzZ wCDU) 0o `CD000000o00o a) � 022 � u" wzZZZF- F- 00aa zww0000000000000 2 waaZ ce00 _ _ _ _ F- F- UU ¢ ate = OOaHI- F- F- F- F- » QQzz V » � � � � � � � � � � � � � Z U U u_ wwa < a0000i � wwaaaaaaaaaaaaa — m o c� aa0000F F- � � oo aww o 0 OZcowm00u_ u_ u_ u_ cncncect ppmmm2mmaaaaaaaaaaaaa0 Lo J F- F- F- F- F- F- F- F-' H H F- I- I- = _ _ 44a 2 2 2 2 2 2 Z z D n U U re cC W O Z z J J J J J J J J J J J J J 2 Ch 30000000000F- F- » > aawwwwwwwwwwwwww UUUUUUUUUUUU000000UUUU00000000000000000 0 Ts U) (r) co U) 0 U) co U) co U) co 0 co U) U) U) U) co U) U) 0 co U) U) UI co U) 0 U) co to co co U) co U) U) co co > a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) coa) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) 2 U) U) N U) U) U) U) U) U) U) co) co) uJ U) U) U) U) N U) N U) U) U) U) U) U) W U) U) U) U) U) U) U) U) W U) U) U) 0. CO CO CO .CC L L CO CO CO .0 CO CO CO.0 .0 CO .0 _C L t CO L L L CO _C _C L L CO CO .0 03 CO_C t .0 CO CO t L CO .0 C C2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 C) C) 0 0 0 0 0 0 0 0 0 0 C) 0 0 0 0 0 0 0 0 a 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 = am 0 °� aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa 0 * aaaaaaa -CI aaaaaaaaaaaaa -t3aaaaaa 't3aaaaaaaaaa CO • Co CO CO co as as Co as co Co co as as as co Co Co co as co as as co Co Co as as co as co co co co co as co as co co o - 000U000UUU000090U000O0UUUU0900UU0000U00 cn cL cL cl. EL d. cL ci. cL cL cL ci. ci. ct ct a. ci O. cL cL cL d. ci ct ct cL ci ci o_ cL cL cL cL cL cL d_ O cL O •a) a) 0 a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) J U) U) U) (o U) U) (o U) U) CO U) CO CO CO U) U) U) U) CO CO Cl) CO U) U) U) CO CO U) U) U) U) U) Cl) U) CO U) U) e Cl) N 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 0_ iaeum .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 _0 .0 .0 .0 .0 _0 _0 .0 .0 .0 .0 _0 .0 .0 .0 .0 _0 _0 .0 _0 .0 .0 .0 .0 'O 1 WWWCerecer[ cLc4CGCLCetYCLWWWWWWWWWWWWWWWWWWC[ cecer:CCLCtrY in OOU, OO , f,- N .:1- 00000000CA000tt0d 00000000O00O0000 c') m OON00O I .. I I� COCOOOMOOOOC) N- 000NNNNCOf- NNCO0O0000 a f) CO00000000U, COOCOCO u5 ui AO1) I. MO) I) 00000) Ni N- r0 - COlpt) I) I) N. I" C■1 0) cv) 14) T-- I,- Tt I.0 CO CD C\I CNI r- CV .- Ce) CNI I,- Nt CNI Nr Cs.1 .- 1- C,") 0) c11 N. CO x- 0) LC) NNNNN- C� N- MCOM0DNNvvC7e- .-- N M01 .- rf' .- MC') CO0 a r- Cn F- Z D aaaaaaaa aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa 0 z z z z z Z Z z z z z Z Z Z Z Z z Z Z Z Z Z Z z z Z z z Z Z Z z z Z z z z z z 0 aa -aaa -aaaaaaaaaaa0 -0 10 -0 "0 -0 -0 "0 -0 -0 v -0 -0 -0vvv -av 'C -a -a vv U Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Z C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C CO CO CC CO CO CO CO CO CO CO CO CO CO N CO CO CO CO CO CO CO CO CO N CO CO CO CO CO CO CO CO CO CO N CO al CO a 0 m m m m m m m m CO m m CO CO m m m m m m m m m CO CO CO m m m m m m m m m m m m m m p „. 0 0 0 0 0 0 0 0 0 0 0 0 U) U) U) 0 U) U) CO 0 U) 0 U) (O U) U) U) N N CO (o U) CO U) U) (o CO U) U) LL = = = = = M = = 7 = = = = 2 2 2 2 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 w c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c O 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 O cnc ncnc ncncncncncn cncncnc ncncncncncncncncncn03U) U) 00 cncncncn09 cn09 cnu) ODCOU3CO 0 0,'O IC) to IC) IC) to IC) IC) If) I.0 IC) If) IL) IL) U) 0 IL) O In O In IL) to to to LO In In In In In O to IL) to In O In In (500 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 in N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N c O Co vt M N 0 — 0 — CO CO O CO U, e O O — N N. Mx- 0 U) Ip CO 0 CO 0 N 0) CO N.- M N. 1- CO C)1NNN � N � ce) � d. NNMNNs- cf) ('.1 - NNNNO ` � NNe) .- NC') N 0) co co 0 O) CO O) co CO CO 0) O) 0) O CO co CO co CO co 1 N. CO 0) CO co as 0) CO CO O) CO co co I co a) a) ca a X 0) X J O sZ X a) co O a L t) U _ w W co d O 0 ma °oci = � O LL LLLLLLLLLLLL LLLLaa � � -1) Zaa0iiPryI8J0 m ZW JOv) OD )- aNJJJJJJJJJ N W 0QQM } > aJ u.icocoZ O UZco am001,_ < » < » < < < >- >_ CO > F- u) F- ZZN ¢ aai_ a3 re - z R a W 0 00 w >_ z 2222222220) 05o2 < co cn 0 w . UUa 2WZV (' � „ W WJ ¢ � ZZZZZZZZZ022W -) W W W � (gOwo 0 U U' F. N � W � � LLWM � a' mF— � m � � � r- OYYIn 0 zZUfn (n = enZW W F— F k < < < < < < < < < W W * WOOQ U cn J J ? W W Z Z 2 2 2 2 2 2 = _ = O O O ? ? g g < 000w m VOOVWgoQaOg = F- JJ JZF— F— F— F- F— F- F- F- I— >- >- 1— Wu_ OOOZmmw IIIF— H dGC mmw W YMMMMMMMMMaQUg W � Oa' p' W W W W 22Qm -- 7,70icanJJ » » zv- T- e- r- � � OapcnOC wwaF- UUcn c Ww OOOOcc 62 0mm03 00 mmm03 comoocom02E » > XX < < < 0000000000000000WWWWWWWWWWW Ili WWWwWWWWLL LL LL o o to n co U U W U U UJ U U cn U U co (n cn co U N (n U U co co W N co U U co U w co U U co to > a) a) a) a) a) a) a) ma) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) o V) U) co (o U) co U) cn U) U) N U) co co U) U) co co U) U) U) U) N co co N U) U) co U) U) U) co U) co U) co co U) Q cC N m co co c0 c0 N m N /d N co c0 m N N m m m N a3 co c0 N N N N N N N N N m c0 c0 c0 m N t? L S t t L .c L L L .c t t t t L L t L L t L L L L t t L L L L L L _c _c L L L L L Q 000000000000000000000000000000000000000 r 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 0 a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a U U) m ” a a cvca a a a a a a a a a a a Ua a a Uca a a a a aa a Ua a a -fl a Oa a a U) a a a a U) a Ua a a a m 0 00000000000U0000 0 0 0 0 U0 0 0 U UUUUUUUUUUUUUU '- a a a a a a a a a a a a a a a a a a a a a a n. a a a a a EL EL a EL (1_ EL EL Et EL aa ig (1) a) a) (1) (1) a) (1) a) a) a) a) Cl) a) d (1) a) m a) a) (1) m (I) (1) a) (1) a) a) a) (1) Cl) a) (1) a) a) (D (1) a) (1) (1) :-.J- (1)M uJ g U (n M M M U) g U) N M U) UJ N w M U) (I) (i) V) (o (o to M) M (o (o (1) W U) U U) N M U) W (1) a) EE E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E > aC m 0C 0C aC aC aC aC aC 0C aC aC aC aC aC m aC 0C m aC 0C 0C aC aC aC aC 0C 0C 0C aC rt aC 0C 0C 0C 0C 0C 0C 0C w J cO 1�N N 00 0 0 0 7- eO- d`t O 2 o O O O O) g O g O N g 8 d 8 8 NO O N O O O 0 O N- O O o' O 0 0 m toN.: 1� 0000N r d' O 06 0 000 a0NNNi� NNNNNO00r 6Or OO .M- 00 O O - c Q j+ MMO — O) OOOC) O) tOo NtoN NtO MMMO) MMMMMtototO t0 ONN M O) Ntoo O) O N- N i- z D < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < 0 z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z U a a a a a a a a a a a 12 -0 a a a a a a a a a a a a a a a 10 72 a a a a a a a a a U 2228222288888828222225' 282822 U3822822222 (/) Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y z (U fO N (O N N N cd U) (0 f0 2 2 2 N 2 N 03 03 (7 c0 cO cO cO N a) 03 N cd t% N N N cO N 2 2 N U O m m m m m m m m m m no m m an m m m m m m m m m m m m m m m m m m m no m m m m m Cl) co U) CO U) U) U) (o U) U) CO co to U) co U) U) N co co U) co CO co CO co co co U) co co U) co cn U) co U) U) co Q 7 7 7 2 ' ' ' ' 2 2 2 222 L 2 7 7 7 2 2 2 7 7 7 7 7 2 7 2 7 7 7 2 2 L L 7 2 it L L L L c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c a ,,o.".°t�'/7^� �'/7^� ♦r/7^� �'/7^� �'/7^� /'/7^� ♦'7�^ �/7� �'/7^� �'/7^� �'/7^� �'/�^� �/7� ♦r/7^� �'/7^� �'/7^� �'/7^� �/7� �/7� �/7� �/7� �/7� //7� //7� //7� //7� �/7� �/7� �/7� �/7� �/7� �/7� �/7� �/7� �/7� �/7� �/7� �/7� �/7� O 0) 0) V/ V! 00 O0 CIO 03 00 00 00 00 00 00 00 00 03 03 0 00 00 00 00 03 03 03 00 0) 00 00 00 00 00 00 00 00 Q) 00 00 0 -4);to to to to (0 to to to U) to to (0 U0 to to 1.0 (Q to to to to to U to to to to to to to to to l() to to to to to tt) O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O L '. N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N C CO r- O c- M CO N CO c- Co M to to O) - O 1- O M F- r" O O - O M O F- Co Co — CO O �- O) 'c':, 15 NCV C-JNN '- N � C') � (N - �- r- - - - - (V NNMNr- c' N � NC') . 00 O) O) OD O) OD O) O) CO M OD O) O) O) OD O) OD W W O) O) W O) O) O) O) CO O CO O) 0 O O) OD CO CO G 1! r` a) 0) co a X co J X O Q X CD CO r O L (6 c U a a} } LL LL LL LL LL LL LL LL O -1:5)z iQQucnN ZZZZZ 00000000000000000QWcpcnEe Wn00 MOO co toLn Lc) tototoLoto 000000UUUOcewW o a) ©.QQZZZNCOOCOhvZZZZZ °00D0° coca °° °DC~n000000000 � OOCOZ 0OW W W tNtoN OCwwmawwce < COU) nCnCnCAlncn (n ›- 000222oo msrnzzzzzo ° ° ° (9C9C9C9C70 ¢ aQa < < < < < Y22Z • z o mm } } } o to in t, z < < < < < < < < 0 0 Po00 < aaco o, a, a, 00000 - �. ,_ ,_ �. ,_ F. � 1- LLaaaaaaaaaaaaaa � CO • 0O _O a a a X X X X U U U U U Q a a a a a 0. a a J o 0 0 o o 0 0 0 0 0 0 0 0 a o " „ aaaWWWW » » > OWWWWWWWWDIXCLXMCCWWWWWWWWWW `» WWWOOOO UUUUULL00000000C7000000000000000 (-6 I--< < aa OW W W W0000U' 0 JJJJJJJJJ -I JJJJJJJJJJJJJJ I- LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL LL 0 i CO CO U) U) U) CO V) N U) U) U) U) U) CO U) U) U) U) CO U) U) U) U) U) U) U) U) U) U) U) CO U) U) U) CO U) CO U) CO > a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) m a) a) a); a) a) a) a) a) a) a) a) a) a) a) a) a) a) 2 in U) co U) U) U) U) V) CO CO U) U) W U) U) U) U) U) CO UI U) U) CO U) U) U) U) U) U) U) U) U) U) U) U) U) U) CO U) Q N 03 CO (3 CO (3 03 C3 a N 03 03 03 C3 CO 03 03 CO 03 C3 (3 N CO N 03 (3 a N (3 03 C3 03 03 03 03 C3 CO CO CO 0 o C) 0 0 0 U 0 C) U C.) 0 U C) 0 0 C) C) C) 0 0 0 Cam) C) Cam) 0 0 0 0 Cam) U C) 0 0 C) CC)) 0 Ca) U Cam) U 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 777777777777777 = 0 a a- a a a a a a a a aaaaaaaaaaaaaaaa',aaaaaaaaaaaaaa 0 O -0 V -a 'a -0a V -0 -7a -7 -0 -7 -0 -0 -0 '0 -0 -0 V aV '0 -0 V1V V V -0 V -0 V '0 '0 V -0 -0 V -0 m L0- (o co co (o N 03 N 03 N 03 (3 N N N CO CO CO CO 03 CO CO CO CO co as co co as as c3 co c3 N as c3 N co co co 0 tI 0000000OOOODUUUUUUUUUUUUUUUUUUUUUUUUUUU a- aaaa (1.. addaaaaaaaaaaaaaaaaaaaaaaadaaaari. a a) a) a) a) N a) a a a) a) a) a) a) a) a) a) a) a) a) a) (D a) a) a) a) a) CU a) a) N a) a) a) a) a) a) a) a) a) J N co co N co o U) U) W U) U) U) U) U) co co co U) co U) N U) U) U), U) co U) U) U) U) 0 U) U) U) N N U) W U) . . . . . L L L L L L L L L L L L L L L L L L L L L L L L . . . . . . . . a) 7 7 7 7 77777777777777777777777777777777777 0 -0 .a -0 _0 .0 -0 -0 -0 .0 -0 .0 -0 -0 -0 -0 -0 -0 -0 -0 .0 .a -0 .0 -0 _0 _0 .0 .0 _0 _0 _0 .0 _0 13 .0 _0 _0 _0 0 (5 E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) N N a) a) a) a) a) a) a) CU a) 0) a) a) N a) a) a) a) a) N N N a) - Ct IYCe Ce <YCe Wa' C4IXCeCeeWCereC‘ a' a' CtC40eWW W WMa' a' a' a' C4C4CLa' a' W WCe W 0 0 0 0 0 0) 0 CY) C V) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 L) N 0) 0 U n 0 m 000000O3n I- Tr 000000000000000000000000MCD000) O < C Oo000U0 I- CO4OOU) (AO (f) O (1) (A (nt000000 (n Ili O (AOOO (f) 4OMOO) (f) Q 70000Uo00 O) () Nr 000) c) 0N- N- N- N- 00000) MM0) MCON- 0) N- N N CO - U) E• 1- N r CO in N- � v 'A CO CD N CO CO (n N O N N CD N a -, r Cn H Z D : < c < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < 0 Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z z U , v 010 "0 V -713 a 'a 'a 'avaaaav -a a V V vas -0 vvvv -o -a -a -av -a -o -o -a -a 0 U U U V U CO CO U 8 V U U V U 8 8 8 V V U U V 8 U U U U U 8 8 U V V U U U U 8 (3 cgn Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Z CCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCC a) (3 N N as c3 c3 c3 c3 as c3 c3 c3 c3 as co c3 (3 as as co co c3 (3 N co as co co as as co co co co (3 co co as N 0 m m m m m CO m m m m m m m m CO m m m m CO CO m m CO C00:1 m m CO CO m m m CO CO m CO m m p U) U) U) U) CO U) U) U) U) U) U) U) U) U) U) U) U) U) U) U) U) CO U)' U) U)I U) U) U) U) U) CO U) U) U) W U) U) N U) < 2 2 2 2 2 2 2 2 2 2 7 7 7 7 7 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 w c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c a ,/7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 0 . ;. Cn U) Cn VJ CA V/ VJ V/ VJ VJ VJ CA Cn V/ VJ VJ VJ VJ V/ VJ CA CT) C/) Cn (n Cn CA VJ VJ VJ Cn fn (n CT) VJ Cn U) Cn C/) 0 0 O' U) O (n (n Ln Lo to to o (n in (n Lo Lo Lo to in (n to (n Lo in to Lo U) (n Lo Lo 0 (n 0 to 0 to to to (n Lo (n C0 000000000000000000000000000000000000000 cl N N N N N N N N N N N N N N N N N N N N N N N N N (NI N N N N N N N N (NI N N N N N. N- N N r r CO N CO 'I' I's I,- o co 0) 0) O) 0) 0) 0) 0) N in Cl) O as a- Cl) I,- 0) r Cl) CO CO CO Cl) CD ✓ r N Cl) r N N CO O) 0) 0) 0) 0) 0) 0) 0 CA — N N. 1- . . r . •— N r- N N 0) 0) N- N- U) C0 0) 0) CO CO O) 0) r 0) 0) 0) W 0) 0) 0) 0) 0) U) 0) 0) CO co a) o) as a X J X O 0 X a) M r- C) L m is U � ›- >- � � � � ›- >- O pp - a — w 0 0 CL >- UUUUUUUUUOC _ = ZZZZZZ Ce (.0 0UUU J O aZZZZZZZZZaO Y pCeCCRa (J) coco (o < C N pWWWWWWWWW >- r a) E- DDI- I- WWWW0 al Q) I- CeafYaaareareW 22 Z Z I- I- I- HHI- = O UUJJJJ cc al 0 co ¢ 0 W J 2 M 2 2 2 2 J 2 = M M ce ce ce re ce re Ct 0 ¢ ¢ ~ ~ ~ > > n J ¢ ¢ W U U ¢ EcZ W W Z Z Z z = U« z U U U U U U U U U U OO WWWZZz z ZZ 7 0 0 CO� ( * ¢ zzzzzzzzz - w u_ouo O2 »JJ >JI- HHHI- H -dd ZZV ¢< ¢WW CXW ceW ceW a — U ooC9CD (9CDC9C9 (9CDCD sal - OOaW ¢ ¢ ¢ gggg <5 g ¢ ¢ wao mmF- I- F_ u) in a cc W W WWWW W W W z z ¢ J J O � m m m a OOo w 2 � >~ ¢ ¢ (0 00 CeCe w000a 0000000000001XQQU 0000000mmorceactwm 0 u. u. u. u. u. u. u. u. u. u. u_ u. u. u. C70C70C70C9C9C9C7C9C70C7C70C9C9C9C9C7C7000 0 co co co U) U) U) U) U) V) N U) to W U) to co co co co u) u) 0 U) N U) co U) U) U) U) U) U) U) U) U) N to co co co > coo N N co N N N co N co U) N N U) U) U) U) N N U) 0) U) N U) 0) V) N N U) U) U) 0) U) 0) U) U) 0) U) N o m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Q L L L L L L _C _c t L t t L L L L L L L t L L L L L L L L L L L L .0 _C L t .0 L t e- 00000000000000000000000000000000000000 0 777777777777777777777777777777777777777 0 ' aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa 0 O a -0 '7 V '7 V V v v v 'a V a s a 'a 'O V v a V V V V V V V V V V V V V V a V V V 0 ` m CCCCmCCCCCCCCCCCCCCCuCCCCCCCCCCCCCcoCUCCC 0 O000QO000O0O000OOOOO000ODUUUUUOQO000OOO 1 1 1 1 1 1 1 1 1 1 1 1 I 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 U) a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a aaaaaa 1,1 u) 0 o o o N 0 o 0 0 0 0 0 CO E 0 E c N U) U) N N y N N 0 U) N y 0 N N N N U) U) N ( 00 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 0 _0 .0 -0 -0 -0 -0 -0 .0 -0 .0 .0 .0 .0 0Q _0 -0 .0 _0 .0 � .0 .0 -0 _0 _0 0 .Q _o � .ca _o .C � _o .0 -0 SI -0 'o E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E > • a) 'a m m 'm U 'a m a 'a 'a) a) a) a) 'a) a) a) a) a) a) m a) m a a> a 'a) a a) 'a) 'd 'm 'm 'm m m 'm a) a) • CerItYCCW W W W W W W W W W W W W W W W W W W W W W W W X W W W W W W W W W cC W J O O O) 00 0 N O to M O (O O O O O O Nr LO Ul U) 01 U l 0 0 0 0 0 0 0 0' C/ to O O O O O m O (OT- et •- •- ODNMUl NC OOOOOOOOOV- OT- NOOOOOOC, ONOMOOOOO Q C'rOC60000 (00 (O66oi 6 U) (0 (OU) C') W Ni O) ODNi 0000 (0 (06ui77CV) (V) 66u56LO ¢ 0) N- C) � � N 0 N (0 N c) N to M t- 0 t0 N % to N C') N CO « M w_ N M (0 CO F- n' '- e- ' T- a-- e- '- N d ¢ U) I- z m Z z z z z Z z Z z z z z z z z z z z z z z z z z Z Z Z z z z z z z z z z Z Z z 0 73 13 /3 17 17 73 17 17 VV17 17 17 VV V VVVVVV13 T3 V17 V17 17 17 17 17 17 V13 VV13 73 U M Cu m m m CO m cCU Cu m m m m m m m CO CO m m CO m CO Cu Cu m CO m `CO CO m m m m m m m CO CO g YYYYYYY _c �cYYYYYYYYYYYY _Y -1G c _Y YYYYYYYYYY z 0. C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C coca m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m 0 co m m m CO CO CO m CO CO CO CO CO m m CO CO CO CO CO m CO CO m m CO m CO CO CO CO m CO m CO m CO m m CO i= CL U) co U) co U) co U) U) co co U) U) co co co co U) U) co co U) U) U) U) U) U) U) Cl) U) U) co U) U) CO U) U) U) U) CO Q 7 7 7 2 ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' 2 ' ' 2222 ' ' ' ' ' ' ' ' 22222 w C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C 11 7777777777777 = 7777777777777777777777777 p (A u) (n 0) (A (A (/) (n (n (n (n (n (n (n (n (n (Q (4 u) (n (n (A u) u) (n (n u) (n (n (n (n (n u) W U) V) (n 0) U) 0 LC) to O L() L() to to to to to to In 0 0 0 to 0 lA 10 t() t() U) U) U) U) U) to to to t() to to In LC) t() to to to to O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O I. N N N N N N N N N N N N N N N (V N N N N N N N N N N N N N N N N N N N N N N N (OT- MM (1nr UCOOOOG0 (OU) N0000tOl- MtOC) OD * NMMMODa3O30000d' (0I- Mnr M N T- •- e- . . . . . N T- T- N 35 N N T- N a ti iia T- 0/ 0/ a a T- T- T- 4 M co a cD ` a N N 0000) 0) ) O) O) 0) co co ) O) 0 00000) 00 0) 00000) 0) a) 0) 000 O) 0) 00 ■ Ca' : a) a) 0) ca a X co J X 0 a x a) M O T2 I co c 0 0' w w w w w U w 0 0 0 0 0 0 0 0 0 0 0 0 rn '5 < < < < YYYYYF w 1- 1- 1- 1- 1- 1- 1- 1- 1- 1- 1- 1- /- 1- 1- 1- 1- 1- 1- 1- 5 J c vwwww 55555CDZ ZZZZZZZZZZZZ < < < < < < < < 0UCLW 0 ce ce a' w , , , , , 0 — w w w w w w w w w w w w 2 2 2 2 2 2 2 2 J J 0 0 0 0 a) Y 00000000i- i- ° LL1111LZZZZZZOZ ZZZZZZZZZZZZa a a a a aazzzz YYY < 1"/J 000000000000 a OOZZZZ U CeCereCez z Z Z Z Z - w U U U U U U U U U U U U 0 0 0 0 0 0 0 0 2 2 U Qaaa000000pceD } >_ } >- m 22221— F- F- HF- I- >- - YZZZZZZZZZZZZZZZZZZZZZZ < 000 ' ° J J J J a a a a a a 0 k 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 L.: _, JJJ 2222222a' CDa' F- I- I- I- I- I- I- F- F- I- I- I- I- F- I- I- I- I- I- I- I- I- JJJJ (rj F,` Q < Q < Q Q < Q < < Q 0 w J J J J J J J J J J J J J J J J J J J J J J 0 0 0 O S I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I o i pi N co N co N N N (A N N N co N N N N N N N co N N co N N co co co N N N N N co N co N N N o aN ao) p N) N) a) O (ap) N) W) N) N) N) aN) N) N) N) N) N N) IS N) N) N) N) m N) 11 0) aN) aN) aN) mN aN) N) N) aN) aN) N) 11 0) Q CO (0 (0 CO N N (a CO fa fa CO CO N fa fa N la (a N (4 N N N N RS CO (0 N (a (a (a fa CO (a Ca (0 N N ca Q L .S L L L L t 5 t L L t L L L L L L L L L S .0 L L .c L L L L -5 S t L L t t .c L '% 3 3 = z = = = = 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 = = = z = = = = 0 a);a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a 0 -a 'a "0 -0 '0 -0 -0 -0 -0 a '311 13 -0 TS13 -0 'O 't3 a "0 'a "3 "3T3 -0 '0 "0 'Q " T3 '0 -0 -0 V -0 '0 13 V m as (a (a ca CO (a CO (a (a m ca CO (a m ca CO CO CO 00 (a (a ca CO CO (a m (a (a (a (a ca (a (a (a m (a (a CO m 0 000000000000000000000000000000000000000 cn aaaaaaaaa aaaaddaaaaaaaaaaddaaaadri. aaaaaa N N N U) N N N N N N U) N ((A U) U) 4) N N U) N N N N (�/) ((I) ((1) N N E N N N u) co co N N N N N N N 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 C) _0 .0 -0 -0 -0 -0 -0 -0 -0 .0 .0 .0 -0 -0 -0 -0 -0 -0 .0 -0 -0 -0 -0 .0 -0 -0 -0 .0 .0 .0 -0 .0 -0 .0 -0 -0 -0 . O N a) a) a) (T a) a) a) a) a) TO TO a) a) a) a) N To N a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) TO 5 MCLWXCLCLCLWWWWWWWWWWWWWWWWWXCLCLCLCLCLCLCLCLCLCerefXCLCC in O 0000000000 000U) 0U) 0 naD0cn D0000 (nC0cnw0 - 0 - (O00 m LO LOOt0000000a0 000Tr 01- 0nt 000fsOOf- LOCAO (OOao ' aDOnr NM � 00 Q O Lnf.: (Ni Od' d' d' 4Ni C6 Ln0006 OMOLO6 Mv M06Ln (MMOM0 I� Mti (ON g (AOO Q O L0 g: N � ' NO NaoA N !4 g-) N OA M N NM NM O ' �M'4- N M L0 t0 N LC, z D aaaaaaas aaQa < < < < < < < < < < < < aaaaaa < < < < < < aaa 0 Z z Z Z z Z z z z z Z z z z z z Z Z z z Z z z Z Z Z Z Z Z z Z z z z z Z Z Z z U a a a aaaa -0aaaaaaaa aaaaaaaa "0 aaaaaaa -aaa11 aa -0 U ,C � _,C _,C ..1 C -1 C .1L -1 L -1 C -C -C -1 C -Y -1 C -C -1 C -C - )C Y -1 L -L -1 C .NC -1 L .L -C .1 C -C -1 L �L Z 0 Ca N (Ca (0a N N Ca N N CU (Ca (c0 (c0 (Ca tCa as N N N (Ca as (co N as N (co N co= N cu as as N as N N N N N 0 m m m m m m m m CO CO CO m CO CO m m m CO m CO m CO m m m m m m CO m m CO CO CO CO CO CO m CO 17 N N u) N N N N N N N N N N N N CO N N N N N N N N CO N N N N N N N N N N N N N N „Q/ 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 3 3 3 3 3 3 2 2 2 2 2 2 2 2 2 w c c cc cc c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c a 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 0 () CnCnCnnCnCnCACnCnCnCnnCn V) CI) CA CnC n (nC nC QCn CnCA (A (nCnCnCI) CnV) COCnCOCOC/) CO a {a to LO LO U) U) U) U) U) LO LO U) 10 LC) U) t() U) 0 0 LO Ln U) U) U) LO 0 Ln LO U) 0 LO U) U) U) LO LO 0 LO LO LO O; 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O N N N N N N N N N N N N N N N N N N N N N N (NI N N N N N N N N N N N N N N N N M M LO U) 0 LO LO LO LO LO (0 0 '- CO CO CO CO CO 0 CO - 1- M V' CO CD CD CO CO CO M (O CO a) — U) LO M [t C)';N N N N M . . . . . CD r - CB a) a) a) 1— /- "— a) o) a) a) a) . 5 a) N N N N N O � � O CA O Cr) O C)) CA � � � O CA CA CA O O CA � � CA � t0 � � � � CAM0) O) 0o0) 0) wO0) O) O) 0) 0) 0) 0) 0) O 0) 0) 0) CA c... it 0 a) ca) m d X co J X O C2 X a) M O 12 1 N c: U ca d w aao cc a a1- � 000 ° 65 = co uQi f= zoQ � Zaacn ZZCO_j0 0j=P N � eLgg Z a � M � � Dpw2 � — U 0 ° 1— 222 « 2a) pwwww a) pOD (n53 (A2323UUm02OC � � W w2 c5ac Z } ZZ - 0N- J2 aZa2a WF- HZZE2 w < .:( 0CLL L F F- JW Qp - - F_ OC OC w0N � 1000 U — p4t W ari W 2Cn (n .tILLLJC] � � J � � � � p >- 00 F- F- F- 0 U 15 } 5ZJZ2 = >' >' — OD E2 JJJua °a cLti2W — QUUUZZCAW WN ZZZC) m < O - 0 cncnoWpaaaww -(" Ca - - - Z Ja } � o M 71 w N pU ca Q Q Z Z X U V- Z Z Z E. 0. p p W W J J J Q Q sa a 02 P. g 0 0 0 W d c) 'J2 a � ww ZZ � cnF- F- F- F- F- � � OOOIIIi>- 000zzzzzzzzzzzzzzzzzwQ � ww „ 0000 ...:.:2222222 � � � � -» � � o c0 U) U) N co U) co U) U) U) U) co N co co co U) co U) co U) co co co W co U) U) U) U) U) U) N W co U) U) U) U) co > a) ma) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) 2 co (o U) U) CO U) U) (1) U) U) U) CO U) U) CO U) U) U) U) CO U) CO U) CO U) CO U) U) U) U) U) CO CO U) U) U) U) U) U) Q co L L L S L L L L L CO L CO L t L RS t CO t CO L L L t _C L RI RS M L .0 t L CO L .L L CO L L RS Q O 0 0 00 0 0 0 0 0 0 0 000000 C) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 00000 7 7 7 7 7 7 7 3 7 7 7 7 7 3 7 3 7 7 7 7 3 3 3 3 7 3 7 U 0aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa8 m 0 17 1713 17 VCaV 77 13 7317 17 73 13 13 13 13 17 73 13 17T3 17 13 13 17 1717 71773 13 v13 13 13 13 7 CO CO CO m M M M m CO m m MRS m m m m m c0 m m m m m m m m m m m m m m m m m m m m O I 1 1 1 1 1 1 1 1 1 1 1 I 1 1 1 1 1 1 1 1 1 I 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 O daaaaaaaaaaa aaaaaaaaaaaaaaaaaaaaaaaaaaaa lz in CO CO C0 CO C0 CD y C CO U) U) C C0 C0 U) (O U) CO CO CO C0 C0 C0 (O N CO CO C E C0 U) (0 U) CO N C0 Cl) ci) 13 13 13 .0 11 13 13 13 /3 13 13 13 13 .3 .3 .3 .3 /3 .0 13 13 13 /3 13 .3 /3 /3 13 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 3 'O E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E c Mik, CC CC CC CC CC CC CC CC CC CC CC CC CC CC CC CC CC CC CC CC OC CC CC CC CC CC CC CC CC CC CC CC CC CC CC CC CC CC CC ijj J O OMOO1Oa3c- � 0000000000000000000 .f ..4- OI� NIr % I∎ MN m O N C r O M — O c■ CO N O O O O CO 0 CD c0 0 0 0 aD O O O O O O O N CD M O M O D r- Tr . Q N C.: OMC-: COI.: MM ' ' OOaOMONi MOOC-: OOOOMNi MOOMaDOOCOC Ti OCOCO Q O a0MCr % CONO �Y- OOMM .- COI� Of� MIny- MCr ODOOMC AMNY- Y- � NN1MM Q 1. s- 1.... 0/ OTr r- NNT- N N1 ODOO 1LOC) a 4: N F- z < < < < < < < < < < < < < < < a ¢ < < < < < < < < < < < < < < < < < < < < < < o Z Z Z Z Z z z z z Z Z Z Z Z Z z z z z Z Z Z Z z z z z Z Z Z Z Z Z z z z z Z Z 0 17 V a a V V V V V V V V a 13 V V 17 V -a -v 17 'a 17 a a V V V 7) V V V V V a a 'v 10 17 U m282mmm2mmm28882222mmmmmmmm mmm) m82mmmcm23 cg Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Z a) C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C O gmmmmmmmmmmmmmmmmmmmmcnmmmmmmmmmmmmmmmmm03 a., U) co CO CD CO CO U) CO CO CO CO U) CO Cl) U) CO U) U) U) CO CO CO U) U) CO (0 CO CO U) CD CO U) CO (0 CO U) U) CO U) Q 222222222222222222222222222222222222222 w C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C d g A A A A g g g g A g g A g g N g A g g A g g g r g g A A A g g g g c (n (n c M M M CO M M M M M M M M M M M M M CO M M M M M M M M M M M M M M M M M M M M M O OOOOOCDoOOOOOOOOOCDoOOOOOCDoOOOOOOOOOOOOo N N N N N N N N N N N Cl N N N N N N N N N N Cl N N N N N N N N N N N N N N N N OaD1 .t NCOY- c� NCOO1MMTNNOr- r- NTCOc- CO .4- OMC- 00000U) V OOCOO ” '060 T- T- T- 26 T.. N N cD T- T- ti N N N N N T- N cD c- c- a T- w- T- T N r' Y- co a T- T- N T- OOO CC) OOO CAOOO 0OOOOODCD 0O OOOCD 03 ODOOOOOO O aD000O I 1 I i T ^r W C) LL Cl)D -J X 1 O C2 X a) M O L ca Q w U � www ` - Z a Y d Paz OT- 0 � � � � � � � � � � IL � › g � 2M cnv) 0000a a ) w > rece W WCe kww0o00co0oaaaaa000ctNtoM : wwZZZZ2 _ Qwx x . } } >- _ » D » » » > LI : N1 6 (O - HHHa N L cc 0W MTr; Taaa > r r` r r` N- tiN. titiMtiMNMMM - w 2 oowwwYw 0 c, OC oc CC OD OD (1, mmmYMMMMMMM O 000- 0 u) � � � � d U p = ww0NN } } } dw + U w� ¢ 000 0 g ~ rrrrrrr ~ rrrrJJJa Cecncnaaaaw U} c) � *t * * ,e -. W00000000000000ZZZWww2222Q m� o � aa0w c } n. .r J � wwwaE5 DUYOC OC OC OC OC OC OC OC OC OC CC OC OC OC 000wr� ¢ ¢ 0000 (9 up � J >- � � � ZZZOC OC OC OC rYOC OC OG OC OC ac ac cc oc woc c) c) a (900 226666w 1- wwm1 � 000a ¢ aaaaaaaaaaaaaaaaaUUUUw0U00000 Y Y J J J J J J 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 O To N U) co co U) U) U) co co U) co U) uJ co co U) U) V) co U) (/> U) U) co W U) U) to U) co co) U) co co V) U) U) N U1 N N CO N N CO CO N N N N N N N N N N N CO N CI) CO N N N u) N u) N N N N N N C) CI) N CO U) O U) U) U) t o co U) U) U) U) U) co U) co U) U) U) N co co N U) U) U) U) U) U) U) c o N co U) U) U) U) fn U) U) W co C2 Co Co Co C6 (o N N N CO N CO Co (o CO CO N CO CO RS CO CO CO (o CO (o RS Co Co CO 07 CO as CO (o CO CO Co (o CO 0_ N 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 0 er laaaaaaaaaaaaaaan. aaa. aaaaaaaaaaaaaaaaaaa 0 0 0 0 -0 7 '7 '0 '0 '0 '7 -0 '7 '7 0 '7 '0 '0 '7 '7 0 a 17 '0 '0 '0 73 17 17 13 13 17 '0 '7 "0 '0 0 7 -0 7 '0 Z. co co co as co co co co co co co co co co co co co as co co co co co co co co co co co as as (U co co as co co co co 0 UUUUUUUUUUUUUUUUUUUUUUUUUUUUUU00000000o aaaaaaaaaaaaaaaaaan. aaaaaaaaaaaaaaaaaaaa g 0 N 0 0 0 O 0 0 CU 0 u) CU O N 0 N CU 0 CI) 0 CU N CI) 0 0 N N N CD 0 N 0 0 0 CD 0 0 0 CU 0) J V) U) E co co co co w co CO N w w co CO U) w U) CO N co U) w Cn N w ca U) cn cn co co co co w co CO co U) a) 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 O _a _a _a - .a _a _a _a _a _a _a _a _a _a .0 .0 _a _a _a _a _a _a .0 _a .0 0 0 0 .0 .0 _0 .0 -0 -0 -0 -0 - O E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E > a) a) 'CD 0 0 a) 0 0 CD 0 0 0 a) 0 0 CD CD CD 0 0 0 0) 0 0 0 m CD 0 0 0 a a a a C U) CD a) a ii CC CC CC CC CC CC CC CC CC OC CC CC CC CC CC CC OC CC CC CC CC CC CC CC Lt CC CC CC CC CC CC CC CC CC CC CC CC OC,CC 6J J MI VOLON07 %- 00NNNOV NI- 1 %- 0 ,0. 0000000ONNt COOV MOCONMCOd' N- O CO 000 I,- 0) 00N0 CnCn000000Tt N0000000000M .- ct C7) O V O) O V' NCOCA0 < N OOC> Ni (AN0OCAMMMONi CA (OCACC) CA0Od' aD0O V Nui OrCAti (OT- 0ONMODN6 � 0O >- N O M N N M x- N N N N N M x- CA M O 0) CO CO N 00 r CO CO N .- CO CO M CO + CO Nr-. 1- N. N. . - x- NCO NNCO Nr O) V N CO ors N , 4_ r- ci) I- z D Qaaaaaaa aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa 0 z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z Z z Z z U a 17 77 13 7 "7177777 17 0 17 17 777 17 '0 '0 '017 773 '0 '773 17 73 73 73 73 17 v17 77 77 77 17 7 '7 U Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y .)C Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Z 0 (CO (CO M (CO Co N N co as o co co co (CO co (U co co co co C N co (U (U as N co co co co (CO (CO co co C co co co (CO co 0 to 03 00 00 00 00 m 00 00 00 m m m m m 00 m 00 00 00 00 00 m m m 00 00 00 m 00 00 m m m 00 00 00 00 m CO j ©' 0 0 U) CO V) U) CO to U) CO Cl) U) CO CO CO CO N U) U) U) CO U) U) CO CO CO CO U) CO U) U) (O CO (0 (0 U) CO CO U) a 7777 7 7 7 7 7 2 7 7 7 7 7 7 7 7 7 7 7 2 2 2 2 2 7 7 7 7 2 7 7 7 7 7 7 7 7 W c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c tl 777777777 = = = = = = = = = = = = = = = = 7777777777777 = O P,, ,.„ CO CD CO U) CO CO CO U) U) CO CO CO COCO CO CO U) CO oCD U) CO CO U) U) CO U) CO U) CO COCnCOCO 0 in Lo Lo Lo to O to Lo Lo Lo Lo Lo Lo Lo o to Lo Lo Lo Lo Lo Lo Lo 0 Ln in Lo Lo Lo Lo Lo Lo O Lo 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N O N CO M O CO M .- .- .- O N N N •0' N 't d' 11' •:t r- M Nt T- CO O N CC') h CO CO Z T- co N N N N N N N O O O O O O O O O O N CO •- N N N- N N ,- O) N- 00 CA CA N- Q) O) CA CA CA 00 CA CA CA 00 00 CA CA CA CO CA 00 03 O) Q) N r a) 0 N a CX /) X J O o_ X a) 00 O V CO U w aQa , oLUU _I _1 � �j C7C7W 8HtY co W W o w rn V QQ �l ZZtnOQaCO � r (p ZZ p p p w a U p cn U U W W W W W - - I- W O 0 _i o Q r r U U H W W z Q a c Z Z Z -I Z a Z Z Z Z Z > > W o o Q a H * * LI I ._ p - - p JOOOD - aapU w c p. aaa } � � � � aa � � � � � �a � zZwof- f- zz W0000 ° M2x ° zJ 2 71 JJUcn � OaI- l- CCU OWW Ceaa W < Q W W W W JJ p fnW W � JJ JQ > � ZZZ � aowfn (/) lnlAfnlAlnlnlA (AV1fnaQaa W M UUYC] p22aJJQZam CO co US (9 (9 (9O U 0C J J J J J J J J J J J J 0 c ] U OC c�/) Z Z > U U U U — - - Z p 0 a esaLa ' Z a a a a a a a a a a a a aHHHI- ¢ _1 >C >Cce titiWYZZZWmC9W M 000ceD = a aaaaa aaaaaaaaaawr1- 1- mt- U- U- U. 222Rv) F- I 222222zzzzzzzzzzzzzzzzzzzzz0000000000OO o To-- N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N > a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) N O CO CO CO as al (1:1 CO CO cO CO CO CO cO CO CO cO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO cO CO CO CO CO CO CO C0 c L L L .0 L t t L L L t t L L L C L ..0 L L L t t C .0 C C C .0 C C .0 L L C C _C _C C a U U U 0 0 C) 0 0 0 U 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 C) 0 0 0 777777777777777777777777777777777777777 0 � aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaan. a c0 • V V V V V V V V V V V V V 13 "7 � v v v "CS V 13 73 73 73 73 V "0 V -a a '7 "0 v - V V "C3 7 m N CO CO OS CO N CO CO N CO N CO CO CO N CO CO N CO CO CO N CO 03 N CO CO CO CO N N N N c0 CO CO N CO CO o O 00000000000000000000000000000000000000 1 1 1 1 1 1 1 I 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 I rn a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a) CU N N a) Cl) a) N a) d N a) N a) a) a) 0 N N N a) N a) N a) a) N N a) a) N N N N N N N a) CU J E N N En N N N E N N N N N N N N N N N N N N E N N N N N N N N N N N N N N N N N 0 777777777777777777777777777777777777 7 7 7 0 E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E > 'a) 'a) 'm 'a) 'm 'm 'a) 'm 'a) '5 'a) 'm 'a) 'a) 'a) 'a) 'a) 'a) 'a) 'a) 'm 'a) 'a) '5 'm 'a) 'a) 'a) 'a) 'm 'a) 'a) 'a) '5 Ti) 'a) 'a) 'a) 'm c O 00Q) O0M000DOrC D00000C0G000000 NI- NJ' OMO COt) NtOCOOLOI- m CD CO O) 0 o r to N. CA CA r r CA Nt O 0 0 0 0 0 0 0 0 o CO r OD 00 Nt N' CA 0 OD 0) CA o CO CA a Ti O to 00 O (■ cri CO to <A (V to to O) r Cfl cn Ti O tC) Oi cn O to (O CD M O Ti O> N e- tc'> to Ti r to p- C7 N N CA CA O 00 r CO r- C- up N r- r- O Ch C` up ti CA tC) O) 0- OD r CY) (') N. Nr N 07 r r a E d' r N r N CA CA CO tO C•) CA CO 0 r tO CA r r r N- N N a r z D Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z 0 Z Z Z 0 V V V -3 73 V 0 0 V V V V 13 VV 13 -C 3 V :1 V V V V V V V V V V V V V V V V V V 13 V 0 U U U U U V U U U V V V U U U 3 U U U OO U V co Cu co co V CO V V V V CO U C) CO CO CO CO U V CO cg N• CO CO CO N CO CO CO CO CO CO CO N N CO CO CO CO 03 CO 03 CO CO 03 CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO 0 Oa Cn Cn CO CO CO CO CO m CO CO CO Cn CO Cn Cn CO CO CO CO CO 00 CO CO Cn CO CO CO CO CO Cn 00 CO Cn CO CO CO 00 oo F. CO CO N N CO N CO U) N N U) CO CO N U) U) N N N CO N CO N CO N U) N N U) CO N U) CO CO N CO CO U) CO 2 " 2 2 2 2 7 7 7 7 7 7 7 7 2 7 2 7 7 7 7 7 7 7 7 7 7 7 7 2 7 2 2 2 ` 2 2 ` W CC c C c C c c C c c C C c C C C c C C C c C C C C c C C C C c c c C C c C c a 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 O Cr 0 to tp to to tO) tp tp to to tp to tp to to tp tp tp tp tp tp tp tp tp 1n tp 1) to tp tp tp tp CO to tp tp tp tp tp tp 4 (1; C3 r r r 0 r r 0 r r r r r 0 r r r r 0 r r r r r r r r r r r r r r r r 0 r r r r 0 r (.1 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N C CO CO O CO tp CO N 0) to 0 0 0 CO CO C'7 CO N o N- M N N CO 0 CO CO co co C- o o to r r co v co o) 0 a r N r N r N N 2B r N N N r r r r a N N N a a C;0 N r- r N r r M 00 r a W 1 OD X U CACAO) N- OCOCA 0) 0) 0) 0) 0) 0) 0) 0) CA 00 W O) CA CA 00 CO O) 0000CA CA CA N,,I ci L CU co r a) co cu Cl >< CA J X 0 C2 X a) co O 0 L as U . CI) U F Op� tpb� � J Z Z Z Z W fA J R1 O (7 (7 (7 (7 W O J � Q � I J U W4r -Fr re — WF- HF- F- H C) J > ZOaD H - W X re 0 0 0 1- I - I- I- F- F- r r r to ti N. � re W 0 co co co fn co - co 2 Q W O 2 co w Q N 8u- F- O Q Q Q O O Z Z Z Z O 0 0r- U) U) u) o � j re F- U) OD OD f n CA H J I- U Z F- O F- Z 5 ma. www = = rererere 0 Ozwwwww zW - § rerezQ = Q U re re re o. a re a * 4t #k * }} } 0 0 0 J Q re re re re re a re a --I a O w 0 vO = Zmmmwwrererere W W W W - * UU,V- O. ddddd F- 0cnVd Wcanw � ftrtmUOQ � § 0000 W W W — — — - UUUJJJJJJJ -I JJJW OUEE O > reJ � CO C tore QQ2 = 2 = 0000 QQQQQQQQQQQ — F- a JHw `n to w ¢ wwwF- F- I- I- I- I- < < < q< aaaaaaaaaao. cncnm .� ? v 1- zzzzzzzzzz area } >- >- >- >- >- >- >- >- >- >- z >- zOco > " w ri I-- a reaaaaaaaaaaaaaaaaaaaaaa « « WMgJ000are OOaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaao. o_ a o (0 co co co CA CA N Cn N N N N N N N N N N N N N N Cn N N co co co u) Cn N 0 u) co N N N N N > a) a) comma) roroma) a) CU CUCU a) ma) a) a) C UCU a) a) a) CUroa) a) a) a) a) a) a) a) a) a) a) a) 0 O zt N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N to a ( CO cu CO N CO CO CO CO CO CO u N M M c CO c c 3 m cu c c N CO CO CO cO CO CO cu c cu CO CO cu c CO OS L L t L L L L L t t L .0 .0 -C .0 t .0 L .0 L L L .0 L t L L L L .0 .0 .0 .0 L .0 t ,C .0 L Q O 0 0 U 0 0 0 0 0 V V 0 V 0 V 0 0 0 U V 0 0 C.) C) 0 V 0 V C) 0 0 C) 0 C) 0 0 C.) 0 U = = = = 3 = = = = = = = = = = = 3 = 3 = = = = = = 33 = = = = = 3 = = 33 = 3 0 4aa0- aaaao. 0- aaa0- aa0- o. aaaaaaao_ aaa0- aao. a0- aao_ a0_ U O -0 "3 "3 "3 '3 '3 '3 '3 '313 '3 -0 '3 V 'CI 'O "CI -3vvv 'avvv V '3vv -31oavv7373 -0 13 73 CO cOCOCOmcocoCcUcucoco OCUCa mcomcuC OCUCmmmmcococoCcocucUmcUmcocumm o 00 0000 00000000000000000000 0000000000000 v) daaaaa dd aaaddaaaaaaaaaaaaaaaaaaaaaaaaaa U) N N V) N N N N N CO N CO CO N N (3A N N N N N N CCDD (mA CCOO U) CO CO V) (I) CO CCOO N CCOO CmA N N CO N CD J a) 3 3 3 3 3 = 333 = = 3 = = = = 3 = = = = 3 = = = = 3 = 3333 = = = = = = = _U -0 .0 _a .Q o _a -0 -0 -0 -0 -0 -0 -0 . I) I) .0 .0 .a J 2 -0 S D -0 -0 -0 -0 .0 .0 -0 -0 S D -0 .0 -0 -0 .0 .0 -0 -0 O I= E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E > LLCAMCOU) CONrCAOLnOCh V• OCOOOC) OOOOGOOOOOOO 1 OLnNOLUN00 m CA CA C- COMC+OCAO V) CD CAti0 OOCO000000) OO000OMC0O) CI CO CD CD Q G:'CA Ti CD Ni r CA tt) O T- ti N Ni N CA r Ni O O r O O LC) O N O ui O LC) ui ui Ti r O N ui C� CA O Ln >- L Co0) 0 () COO) - N- n 11) V) C4 V' ua r- uaT- - MOMMNMNr e- U) 0NNO (� Q o c) O0 000O --000D C) �C) c) C) � a E r r co I- z n < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < 0 zzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzz 0 vv3v3 '3 -3 -0 "0 aa -3 '3 -a '33 "0 V V rev -0 "3vv3 -0 -0 3 '373 -0 3 '3 '3 -0 -3 '3 "3 tO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO N N co co CO co as CO CO co CO CO CO CO co co CO CO 0 CO m CO CO m CO m m m m m CO m m CO m m CO m CO CO m CO CO m CO CO CO m m m m CO CO CO CO m m CO m F- 0 CA V) Cn Cl) CO Cl) N) CA CO d) CO CO CO CO N CO Cl) Cl) CA 0) (O Cn CD CA CO U) CO CA Cl) CO CA CO CO CO N Cl) CO CO CA Q • 3 3 3 2 2 2 2 2 2 2 L L 2 L L 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 w CC C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C d 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 33 = 3 = 3 = 0 m,m CO m m CO m m W W m m CO CO m CO m CO m m CO CO CO m m CO m CO CO CO m m CO m m CO CO m m a Ln LO Ln LC) Ln CO LO Ln Ln Ln Ln Ln LO LO ID LO L() In to In Ln LO LO LC) In LO Ln Ln Ln LO LO LO LO LC) Ln Ln Ln Ln Ln ii N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N NI' COLn00 V' a)) LC) co CO CO co - 0rC00000CDCOC) V' I's CO a)) a)) - 0 V N. NNrshUO V' N. CO • N r N N r r r N r r 0 r CO r N . . . . . 0) \ CV x- N a ` , CV N CV N 0) ` N 1 CA - CO) 0) 0) 0) CA C0 co C0 CA C0 CA C0 O) CA CA CA (0 CA V' CC) CO Q) CA 0) CACDO O) OD (0 C I! F°-i v a) C) d(a X Cn X J If O a X a) M e- CD 'O L U(a co a _1 ...1 qp ce 0:. ° j ? ZZ0) 2H » 2ZZZw - C9C90 Ww 1- F- DU c 8 mp OC QQQ C]. J z2_ Z_ Z_ UW W Q }} :.. J U (iLL2 RWdda � � � p QJF- F- I— HZ » MM00 ; J a)) OZ > � � OODMUUQQW � � � � � 0) UZZZZ0I- I- rnrncnu) L�iJd 2 oO � w �ncocoe- ZZ03 6F- I- I- Zwww0 OwwEccTrIFcwW Wg2 � � � D 0 Q — zvr� " ZZ wOw - - HI- I- -� J Scow = 4 : ; � QQZVUC0VU ? Q ¢ Q000 ? w ° zzzz00 0055 0cc 00 pUU w iZZZZ OD p � NwWF- XXXXOOO } wJppOC � � � > wpO'Owwwwi- Q <C6 or) WW F- w u) 2! C) C9ZJJJJQQ >- ca7QF- F- � (n tLJZococacacE2DnW WQ > 2ZW 0, � 000mmmm2 2 � ooC7cncnaggg LL U- QQ Q I- WWI- » » < < < wwwwwOawwct < < < < < 000O000WWW www aaaan. aa oC WaWoC Ce cnc ncncnc ncncncncncncncncncncD0) 0) COCO ncncncn CD (0 N CO (A (A N (A N N N N co co N (A co u) (A N) N N N N N N N N N N N N co N N N N N N N N O N N U N can) N N D CD N N N O N N N N N N O N N N N N O N N N N N a N N) N) N) N N N N N N a) aN N N Q N N CO N 00 (0 03 N N N N 03 (0 N N N 03 (a 03 N CO N N N N CO N (0 N C0 CO N N N CO 06 Ca (0 03 a O 0 0 0 0 0 0 0 0 0 0 0 0 0 -0C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Q 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 3 3 7 7 7 7 7 7 3 3 7 7 7 7 7 7 7 7 7 U 0;aao. aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa 0 c0 m as as as (0 as to as c0 as as as co as as as as m m as as as as as as as as as as as as (a as co as as m as as o =00O 00000O00000O000000000000000000000000 N aaaaaddaaaan. aaaaaaaaaaaaaddddaaaadaad. aa ((A N N N N N N N N N N N N N N N N N N N N CO N N N u) N N N N N N N N N N N N CO N = 3 7 7 = n = = 3 7 7 = = 3 3 3 7 7 7 = 7 7 7 = = 7 7 7 7 7 2 3 3 7 7 = = 3 = 5 .0 .Q .0 .0 .� -0 -0 -0 -0 -0 .0 .0 -0 -0 -0 -0 .C] .0 -0 -0 -0 -0 -0 .0 -0 -0 .0 .0 .0 -0 -0 -0 .0 .0 .0 .0 -0 .0 O E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E > O toO or) 00to0000NOto0ON r' OOONOOOOOOOOOOOOOMMMOOT- O m O O) O0TtN ,r OONNOONr OflMOOOc) OOOOOOD0Mco0OOa000CDOONO Q O 1- O T- O N 0 Co co co in Co O O r- T- O O O N. O O O O CD Tr CO ti Nr N O N OD OD co O 0 to >- '4- N1- •- (ON01 OD00Nr ON (1) Or- OOOOr- CDCONO000 CAXCD00 (() to0 O) (oT- N- Q T.. V O `-�O e- N T N Tr N. Cr) O N `-' O 00 00 e- N N C z I- D rm aaaaaaQaaaaaaaaQaaaaaa ¢ aQaaaaaaaQQaaaaa 0 Z Z Z Z z Z Z Z Z Z Z Z Z Z Z Z Z Z z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z z Z Z Z U 17 17 17 73 77 17 17 17 117 17 V V V V V awavvV V V Vv11317V V V V 173 -717 13 C U pp �pp CO Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y z 6 N (0 CO CO CC0 N N (0 N Cd (C0 N N (7 (T (CO FS N (0 CO (0 (0 CCU N CO CO C0 Ca Cu CU (7 (0 (0 (0 N C0 (0 (0 F 0 03C O03C nCn03 00 mCn03 03 m03 Cn03 03 COCOCYO00 00 03 CnmmCY) 03 00 mm03 03 03 COCnm03 COCO j u) N u) 0) N CO CO U) V) N N CA N (A N N N N (I) (A CO N (I) N N N N N N (0 (0 N) N N CO N CO N N Q ' ' ' ' ' 2 2 2 2 2 2 2 2 ' ' ' ' ' ' 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 w C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C a 7 7 7 7 m 7 7 7 7 7 = 7 7 7 7 7 = = 7 7 7 7 = 3 7 = 7 = 7 7 7 7 = 3 7 7 = 7 7 (-1 wad OD 0) 0) U) OD OD 0) (0 Cn (0 OD (0 (0 U) OD OD (0 OD O OD (0 OD OD 0) U) 0) OD OD U) OD 0) 03 OD (0 U) CA (n (0 CD i 0 o o o o n n o Lo (f) O (n C) tC) V) to O O to to to Lo UP O O U) (C) (n (n (n to (o (n In O O Lo 11) 141 LC) N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N O O Ln CO Nr CA CO ti N I O N CO O O Nt N N CO M CO 00 I' N CO Cr 01 CA (n Lo e- M M ' CV el N e- e- .- N . r' 00D . . W � � 0D .— N , NNNN ■- Ne- N %- W .-• co •%- 0) •%- N- e- 0) � C� � � � '0. O co O) aOCAOO 35 OD CA CA rLnCACACnQ) N. CDC3) CD (0CD O) CA CA CA to 00 CA CO C iO I- a) 0) a X 0) J X O Q X a) Cr) O T2 L U) N a>- >- >- >- Q-.Icncn o W rQa f � OO � z Ma ¢ aa2 o oNN0 w coco cn 000000agMMgC7 -66 z � oUU � 0p 0000002222Q 0 p z Q 'O OOcn _4 _. - J zcncncncncncncncncncocncocncncncncncnUaaaaa � pwwwwwwwwwwwwwwwwwwN � � � � 0° U). W W _ C2 W — J J J J J J J J J J J J J J J J J J m W W W W — O ( 10C cUUgW W F- 0C � � coc oZ5aaaaaaaaaaaaaaaaaaoc YYYY 1Www _ _ > > > Dpp * * * QQQQQQQQQQQQQQQQQQQQO0002 r) H 2 2 2 2 2 = O a a CY CY F- F- F- F- F- F- F- F- F- F- F- F- F- F- F- F- F- F- F- F- H f- H f- cA U) co V) OD 0) U) V) co co co co co co 0) U) co co U) U) co U) co u) 0) U) V) U) V) cn V) V) 0) 0) co co co OD U) o U) • U) N N U) U) W U) N N U) U) U) W U) N N U) U) U) U) N U) N U) U) U) U) U) co W U) N U) U) U) U) U) cn > a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) O U) U) U) U) U) U) U) U) U) U) W U) to U) U) U) UJ U) U) U) U) U) U) U) U) U) U) U) U) U) U) U) U) U) U) U) U) U) U) 0_ L L L .0 -C -C -C L L L L -C _C L C .0 L L t L t L .0 L L L .0 .0 t L L L L .0 L -C t L t O U U U U C) U U U U C) U U U U U C) U U U U U U U U U U C) U U U C) U U U 0 0 0 C.) 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 73777777 = 7777777 = 7 U + aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa 0 -7 17 -0 "0 '7 a -7 '7 '7 17 '7 V 13 '7 V -a -0 77 'a v -a -a -0 -v 13 MS '0 "O -a 13 -7 'C 'a '7 -a -v 'O °0 0mmmmm0ma0 03 cumcSRR comeow030W0) mcoc303RI003RS (0 o (ammcocum 0 ▪ U 0 0 0 U U U U U 0 0 0 0 0 U U U U U U U U U U 0 C) U U U U U 0 U 0 U U U U U • aaaaari. aaaaaaaaaaaaaaadaaaaaaaaaaaaaaaaa a) a) a) a) a) a) a) a) a) a) a) a) N a) N a) a) a) a) a) a) a) a) a) 0) a) a) a) a) a) a) a) a) a) a) a) a) a) a) 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 U 13 13 13 13 13 13 13 .0 13 13 .C] 13 13 13 .0 13 13 _3 A .0 .0 13 13 .a .0 .0 13 13 13 .3 13 13 13 13 13 .0 13 13 13 'O ' E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E c (I) a) a) 0 a) a) a) 0 .0 a 0 a a a) 0 a .0) a) a a a 0 0 W 0) 0) 0 0 a) 0) a 0 a 0 0 a) a) 0) u) CntotoT- 000 (nto000T— CAOC) r- MNONCONNON CID O) O) O) O (0 OOON- m 't V) T— MM00000) O) I- OOOTr M CID 00 W MMOOOOI- CMTr WO) O) O) N- 000OO) < T- (O4T- 000OOOtO GONOd' T- Tr T- 0 CON � COOO � MMMO W � f� � N aoN - ciTf OtiO � O6OOT- >- , mc000 , , 4f.. MO4N04O0 N- L000) < 0 CD Tr N- OOD tnvv N T- .7NNN Q'. I- F- z < < < < < < QQ < < < QQQQQ < QQQQQQQQQQQQQQQQQQQQQQ 0 zzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzz 0 ■ 7 '7 '713 777 17 17 13 vvv17117 1717 113 1 7vv10 13 13 11 77vva7v 7 "7 RI RI p0 3U p0030 30 U U CpU U U m0pp p0 (30U U C) V U U U U C) U U V U U U U c) u U U C) U U U U V U U CO Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y z v' C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C mmmmmmmmmco mmmmmmmmmmmmmmmmmmmmmmc ammmmmco0 0 C nmmmmmmmmmmmmmmmmmm CnmmmmmmmmmmmmmmmmmmCb H U) U) CO U) U) U) CO Co U) (0 U) U) U) (I) CO (n (I) U) U) U) U) (I) CO U) U) U) U) (1) U) U) U) U) U) N U) U) U) (o (0 Q dU` L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L 2 L L L L L L L W C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C d 777777777777777777777777777777777777777 p C CO V) CO CO U) CO (/) CO CO CO CO CO CO V) co (/) CO CO CO CO U) U) U) U) CO CO co CO V) CO CO CO co CO CO V) U) U) tit } to O to co to In to to In to O to Ln to O to to to to to to to to Ln to to to to to to to to to to to to to to In m O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O C N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N C' I- N- 00 . — M0NNC") Tr OO .7 . - re '- 0Tr 000000COcoN- MCONNC00 N N N N M a5 N M M M N n N T- M CD a N v- N N CO CD 25 N T- O) 00000) O) C) CAO) 00 W CD000O 00000000CAO) CD0) O) O) O) 0) O) 00 O5 O) O) 03 CA O) Co T- 0) rn Qv! a c X J 0 C2 X a) O a L C0 0 °Q rna � zz 7 ) WZZ O � OOQ QQQQQQOOOOOOOQ 000 000 gi U MOO � mmLY Y W W W WC? C? 79999zT >W- } 53W Wzzo 3: J CD CD °- OUU 8 U W W W W W W W W W W W W W W W W W n - - -ULJ CQ Q �UUUUUUUUUUUU000c) 0g � ° C) wwX � � a 2 ) DQQ wwwwwwwwwwwwwZZZgZg ? fUccZocZQO U 00mwwww 0Qu- u- W05 Q 2m � mmzzzzzzZZZZZZZZZZZ 22z000 — woos), Co Q Q Q Q Q 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 X W W Q W W C W O O O E m Co U a a a a cn OD CO OD 00 00 OD OD OD CO CO CO OD OD OD 00 0) > > F- x 2 J J J * (' J J J Il LL _ zzzzzzzzzzzzzzzzzzzzzzaceacn F- F- re >- co » » » » » » » » » » » » » » X Q Q Q Q O O CnCnoo00ODODOD000D00ODOD00ODCncncncDODOD OD 000D 00 ODOD OD OD OD OD OD OD F- F- F- t- F- o CO N N N N CA N N N N N N N N N N N N N d) N 0 N N N N co co co co co N N co co N co N co co W W W W W CW W W W W W W W W W W W W W W W W W W N W W W W W W W W W W W C0 (0 C0 N N C0 N C0 (0 C0 f0 N N C0 C0 @ C0 00 00 C0 (0 N N (0 1 W N N N N N W N C0 00 N N N (0 N C1 U C.) 0 0 0 U U U U U U U C) U U U 0 0 0 0 0 C) U C)' U 0 0 0 C.) 0 0 Cam) 0 C.) 0 0 C) C) U Q 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 0 a), a a a a a a a a a 0 Na CO C}. aaaaaaa 'W V 13 '7 V77 -3a77 -8 V 17 17 73 17 73 73 rt3 13 77 17 a 'a "a77 0 V V V V 13 1 i N c0 C0 C0 CO C0 CO C0 N N C0 CO CO CO CO C0 C0 C0 C0 CO C0 CO C0 CO CO C0 CO CO C0 C0 CO C0 C0 CO C0 C0 C0 N CO 0 � UUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUU a a a a addaadaa aaaaaadddaaaaaaaadaaaaaaari. d N W W W W W W W W W W W N W W W W W N W W W W) W W W W N W W W W W W N W J m 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 71 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 J D la 13 .0 .0 .0la 13 .0 .0 .0la .a .0 SD Q 13 .0 .0 la la 1D la S2 la .0 JD la la la la la .13 13 ID la 12 0 E E E E E E E E E E E E E E E E E E E E E E E EIE E E E E E E E E E E E E E E > CCOCCCOWCCCCCCCCCCCCCl YCC CC CCCCCCCCCeOWCIYCCCC OCIYCCCCw � ccc � occccc ccw W 5-. J U7000V O4 CO CD CD CV CO � d' CC7CnCO01 0) CDCDCO001� 4CDU)3IC) Ul 03000DU) O000CV CO CD CD CO CO r000Oa) r- r- MI- CV CC7C ANOODT- OCAOMO) ChCAC70CDCD0007CV Ul0000A Q O OtC7cMMT- ac6000 6 66 ei N6 C7 u'i6T- ONtri4CV NCA4T- C70O) ao (iNr Q � M N (V N � � LO r 0 C) CV u) �t � � C0 C0 C D T- LO o d' 0) CO CO 0 N- C.l 0' r N CO CV N. U) a- Cl CV F- 1 Q QQQaQQQ QQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQ 0 z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z U a -a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a -a a U 03 m m `CO CO O ` cg (0 `CO Of c 0 a CO c 0 co CO ca m CO `CU CO 03 (0 (0 C CU CO as m 0 > • Y Y c CO c Y Y Y Y CO Y Y Y Y Y Y CU Y Y Y Y Y Y Y Y Y Y Y Y Y z W; CO CO CO CO N CO N CO M M M M M M C O M M C0 N CO CO CO CO CO CO CO CO CO CO C0 CO CO CO C0 C0 CO C0 C0 Of 0 ` mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm j N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N 22 2227 2 222 22 22 22 2 22 2E 2 22 22222 22 22 227 22 L N Q W c C C C C C C C C c C C C C C C C C C C C C C C C C C C C C C C C C C C C C c a 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 = = = = = = 7 = = = 0 OD OD CO CnCnc0OD00 00 00 OD OD 000O00ODODODCOODCO00VDCO00ODODODCOOD00 0) Cn00 000000COOD tt t0 0 0 C0 0 0 0 t0 t0 u) t0 t0 to 0 t0 tO t0 t0 t0 111 40 C0 t0 t0 U) t0 t0 t0 t0 C0 t0 t0 t0 t0 t0 Ul t0 t() t0 (0 O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O CV CV N CV CV N N N CV N N CV CV CV (V CV CV N (V CV CV N CV CV NNNN CV CV CV N CV CV N CV CV N N T- t0000tiOa0OOa0rOOOMI- V CACOM V OOMU7000OCOOOCOtiT- OCOto OCO N X— CV T- N Ops \ CV o N T- CD CD o ` N N 0100 CV N N CV X- CO M o CV � T- CV \ a T- - 0) 0) a007) 00 O) O) 0) a0 Cpr` CIO r=7. r- O) O) CoocoO) 0003 CO CACOO) 0) o 1• r a) cc) c3 d X J X O 0 X a) co r O a L co c 0 O', W + o _ U *k *kNNNNNNNC OC OC O (OC OC OCOCOC OcOC O (0 (00000Cococo (0 (OcoCDCOCDCDCO '- CD J C� E H I- I- I- I- 1- I- I- I- I- I- 1- 1- F- I- 1- 1- I- 1- 1- F- F- I- I- I- F- 1- I- I- 1- 1- 1- H F- I- _c 4)'Z W J 2 O a a a a O 7) O 7) O a a d a a a a a a a a a O O a a a a a a d d O a s 4) c uJ W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W N O _ ¢ a00000000000000000000000000000ono 000 0 E2 ~ W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W U 0 X J a 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Lo W W LL O I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I !w W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W m - i I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I 1- 1- 1- 1- I- F- I- F- I- I- I- I- I- F- I- I- I- I- F- F- I- I- I- I- I- I- I- I- F- I- I- I- I- F- I- I- I- I- I- o ■ as co) a) Cn Cn N in 0 Cn Cn u) co N N 0 0 N N co co 0 0 N N co to co co N co co 0 N Co N 0 co (A co co > 0 a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) N N 0 Cn N co N N U) Cn Co (o U) U) (o N U) (A Co Co U) U) (I) Co Co CO U) Co Co Co N U) N Co N Co Co U) (A Q (O CO CO 03 CO CO (O N N CO 03 CO N N CO N N (3 CO CO CO N N CO N CO CO CO 03 03 03 N N N CO CO CO N CO Q 0 CL.) Cam.) U U CC) C)) C) U U U CC)) Cam) C) U (L.) CC)) U U 0 C.)) 0 C) CL.) U C.)) C) C.,) CC.) U CC)) U C) U C.)) CC.) U CC) U Q 77777777777777777777777777777777773777 = 0 aaaaan. aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa .CL a 1313 73 73 73 73 7) 13 a 73 13 a 73 131373 73 a s 7373 73 73 a s 1373 a s 13 73 73 13 a s 13 13 13 13 m CO (O N (3 (3 CO (O m CO C3 N (3 CO RS C3 03 N 03 N CO (O CO CO 03 (3 CO N (O CO N CO CO CO CO (3 CO CO CO RS 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ' a DI_ ddddd DI_ aaaaadaaaaaadaari. aaaadaadaadaada N us U) U) N CO CO CO CO U) U) a) U) U) CO CO CO U) U) U) CA CO CO CO CO CO CO CO CO CO CO C0 U u) 0 U) CO CO U 0) a) 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 0 _a _a .0 .0 .a _a _a .0 .0 .0 .0 .0 .0 .0 .0 .0 a .0 _a .0 _a _a _a _a .a _a _a _a .0 _a .7 _a _a _a _a .a .a _a _a . -o E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E > 3 'a 'm a) m a) a a a m a) a a a m _ m N a) a) a) a) m a) a) a) a) a) a) a) a) a) a) m a) a) a) a) a) CeWCLCLWeeWrer‘ WW0eCeCeWCCCeCeCeCeCer‘ WCeWre /XCLWCertCeCeCeCeWC‘ WIY ----w .. .. J O I's 01- 000OODY- OCOCOI� NlCOMOMI� NI- 1- 0001� Ps CO 11".■ CV 03 OD 0OIN- V Tr CDyr yry7 m O NO1.1) aDOD00 OD CAOCAGONOC7CD l's CO CD CO f� f� I� CAO Cr. CA l's CANO l's Ma) CID e— Up. Nr Nr Q COMO (Df--: 066rs: 6 66r.-: 6h.: T- 6 uiuiaCNoi66ui C) T- (5 6 MM46T- 6 oi6T- 6 r.: Q Tr 7 CO C) 0 00 O UC) Tr 0) Cn N N- Cn N r N T rt N r x- C D U) Cn O 0) a) 0 CO O) Tr N 0 OD 00 N r T ',. ‘. CO N M T N M T r tl N cn I- �,' Z D < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < < 0 ZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZ 0 a a a 73 a -0 13 73 -0 a 73 13 13 a a v a a 13 13 73 a a a 13 73 73 73 73 13 a a 73 73 13 a a a 13 0 CO (U CO CO c0 CO CO C9 (0 Co (0 CO CO (0C (3 c3 (3 03 CO (0 (0 c3 CO CO CV c0 c3 CO CO (0 CO (0 00 (3 (0 (0 (3 (3 g • Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y z • (O (O CO CO CO CO CO CO co as as as co co co co CO co CO co CO co CO CO CO CO co co co (3 CO co co co co co (3 (3 c3 0 mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 17 1 U) U) CO U) U) U) U) U) U) CO CI) (I) CO U) CO U) U) CO U) U) U) CO O N Co CD CO U) U) U) U) CO CO (.1) U) U) U) Co Q W 7 2 7 7 7 2 2 L 7 7 7 2 7 2 7 7 7 7 2 7 L 7 7 2 2 2 7 L 2 2 2 7 7 2 2 L 7 7 7 C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C IL 77 = 777777 = 77777 = 77777D = 77777 = 7777777777 0 0) 0) CO OD CO 0) 0) 0) CD CO CO 0) CO 0),C0 0) CO 00 U) U) 0) 00 CO OD 00 CD 0) CO OD 0) 0) 0) CO 0) CO CO CO CO U) — 0 ;s iry U) U) U) L() LO U() U() U) U1 LO U() U() LO U) U) L() Cn (n U) U) LO Ln Ln U1 U() U) (1) l() U) L() LC) Ul L() UC) Ul Ln U1 LO U) g. 0 N N 0 N N N 0 0 N 0 N N N 0 N N N 0 N N 0 N N N N N N N N 0 N 0 N 0 N N N N • C/ MI� I∎ NI- OMW CO01 'Yr Tr (AMCAM (OCO (.0U) U) OD 01 I's OD 01 0000Cn I's CO (AI.- NaDY- 00 OON • 04 0 N N T- co) N T 0) 26 T. N N T- T- T- N 03 a T N N ti ` ` T T- a N T- N tizei T- T- 17.2 n /.., r `.. CD 00 0) 0) 0D 1■ CA ODa) 0) 0) 03CAO N- (0 (0 0) 0) 0) 0) N- N- (0 (0 (0 N- 1 c i 0) m a. X X J O Q X 0) M r O 0 L Co U a. 0 000000 < u-ZZZ W 000ci) (0 /) ww 1) 1- 1- Cn 1- Z (1"" HF H 0' 000J I0000 . D •E O O = = = = = i— W DWWW < WWWWWW ..J � MMMJ � - - - WWWWWW WW0 Nr-- r� � > OOO2 � a) 0- 0- 1- 1- 1- 1- 1— wow 0 - - - � 00 000 coi— F- i— O wwwwwwa } - > cncncnnoc o > Zz1- 1- 0- wEEE0 ( r` rtr` c? o 2 O � >o> 0000WC9W QV 000cn � � � aa0U22 � � � (_ cciorrr ° r 0 W 2ZZZZZ W J0 555ZJJJ ZwwPP � � Jo --) --, -› (000 0 2 � ZZZZZ QV Z � � � — W W -� oo ►01nvv Co O 0WWWWW 1- � WWW61- 1- oDOOONNNCO) U, 22 a. a. a. a. a. QCe2 JZW W W W W W W 00cc c, ZZQZWW W WO * r * NN 1...`W W W W W W W W W 2O � 000 » » � � � H W W L_ Ll. � O1- 1- 1- 1- 1n1A (nt/) fnU) _M ~ 1- 1- 1- 1- r- 1- 1- 1- 1- 01- 01- 0E- I- I- I- I- I- � 1X- 0000 » » » » » » o co co (n V) V) co u) 0 u) co VJ u) uJ w V) W V) u) N co u) u) u) V) u) N N u) to N co N u) uJ V) u) u) u) VJ N N N N N a) N N N N N N a) N N N N N N N N N N cu N N u) N o) N N N N N N N o) 4) N N O N V) u) w u) N w CO V) V) N w CO N u) V) CO u) w CO u) 0 u) W W N w W CO CO CO V) u) u) w N N V) N 0_ (O 00 CO 03 03 00 01 (O N CO 01 00 00 03 00 03 C0 (0 CO C0 CO N CO N 03 N CO CO (0 CO N 03 (0 C0 CO (0 C0 C0 Co QQ L L L t L L L L L t L _c .c t t t .0 L L L L L .0 .c L S L L t L t .c .c L L .0 L C) 0 0 0 0 0 0 0 0000000000000000000000000000000 0- a0- 0- a0- 0- aaaaaaa0- o. 0- 0- 0- 0- 0- aa0- 0- aaaaa0- a. aa0- 0- a0- 0- v 73 v -a 0- v -o -a -a v 13 v a -a v a v a o v v v v 13 73 v a a 13 v v a -a -a a v 3 v v m E co co co co co co co co co co co co co c0 as co as as co co co co co co co co co co co co co co co co co co co co co o .00000000000c000000000009c000000000000090c) w 0) u) a) N N CU N N N 0) CU 0) N CD N N N N N N N N N N N N 0) 0) N N N N N N 0) N CD N N J V) u) u) u) w u) Eo N u) u) u) u) u) u) u) u) u) u) u) W u) V) V) u) u) eo fo M u) N N N N N N N v) w M 0) z = = = = = = = = = = = = 77737777777777777777 = = = = = = ' E E E E E E E E E E E E E E E E E E E E E E E E! E E E E E E E E E E E E E E E > .5 .D 'a) 'm "m 'a) 'a) 'a) m .(T) 'a) 'a) a) ) 'a) 'a) ru 'a� 'm 'm .0713 'a) 'm m .) m .Z13 .(T) .� "m 'a� 'a) 'a) 'a� 'a) 'a) .( 'a) 'a Or- Cq J O OO � O �0 � O53 W O � OOOOOOnNMOOO OOQN ) 0. OM000On }Cr.:. 4AN O) NMOMO) ui 000 � � Ot() ti000Nf � r: OOO •— CONMNf � MNMr: � } =' (O N a- N- U) r- CO r' 0) CO rs 0 N r- — C) — — N N M � (0 O) v- e- — — 1 Q 0 ONNNr C') Q) M .- N Nr' —. NU) 000 a. � 1 1 H Z D aaaaaa < < < < < < < < < < < < < < < < < < aaaaaaaaaaaaaaa 0 Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z 0 "011 'C7 '0 13 T3 13 1313 V 'a13 13 a -0 -a -0 a 'a 'v 'a 'C7 'v -0 -0 "0 'a '0 '0 'a13 "C13 a13 "Ca1:3 "0 V CO u co CO (o o u 01 (o (o CO o (o 03 co Co (o CO Co CO c0 (o (o o 01 Co (o a CO > Y Y 03 Y (0 Y Y CO Y Y Y CO CO Y CO CO Y Y Y Y CO Y Y CO Y (0 Y Y OJ -SC Y Y Y Y Y Y -Y _.Y Y Y Y Y Y Y Y Y Y Y Z C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C CU N Co 0 CO Co (6 CO CO CO CO Co Co 10 0 CO Co 0 CO CO O CO CO N 0 (0 0 CO CO 00 CO CO CO CO 0 CO N CO CO N O Xi m m m m m CO m m m m m m m m m CO m m CO m m CO m m m m m m CO m m m m m m CO m m H a. cn u) u) w co u) co N m u) ur N u) co u) u) u) co co co u) N uJ uJ U) U) w NCO V) u) u) V) u) u) CO CO u) N Q 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 W 0 - s• `- iis- ss- s- is- s- isi- i- ssssssssssssssssssssssss L L L L L L L L L L L L L L L °m u' Cn CAC Cn Cn Cn C� CA Cn Cn Cn Cn Cn C, C4 Cn CA Cn Cn Cn Cn cn Cn (A 0 0 CA C CA CO ICI) (n Cn CD CA (/) CI) C/) or ' u) LA to 0 0 Li, 0 (n t() 0 O Li, 0 0 O O O 0 Cp Li, to to O to (C) Ul U7 (n Ul U) (n 0 t() (C) U7 U7 UA Ul IA 00C:3000000000000000000000000000000000000 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N NCOC- M000Ar,. 00 .- Nr .- OO 1.0 rJCO .- .- NCr M (OCOCOCOO CO COtiNCOCOOOCOO ` M co ` \ M N N N N r- .- .- a, .- r- N N r .- M N N e- N M CO N M CAO W CAOCAOCOOOCA CA CA CO 03 0) C3) COOCACO00 CA CO CO CO CO 00 C L'i 1 a) a) O as a i X Cn J X 0 0 x a) c) r- 6 I 0 L co 0 CD OOtt4t :t4t * 4t4t t1 Q m 07 oCe ooWw OC CC CC CC OCCC CC CC CC rn c) NOOU t7 t0117 t7QD CV O — Chr- YY 0] 00 W W W W W W W c ZI- ct CDMMMMH � W co co cor- r- o - r- r- COQr- to � � F- I- HHI- HI- = O � 0IL � VO' 1- 0 _1 co 0., � OMMc„) >_ # 4t U) wwZZZZZZZ a) 0 O O O O J J Q r- r- r- r- } WW W W W W W W W W W S Z #_ QON- I- < OCO ii ii Qt OQZZHI— co u) 0000000 d CAOWHOr- r- P- F- � � I- HI- HI- E- HI— E- V � Qa0O DO � oc � � � � � U O0oQWF' Z V uoCCDCCOcnYY 0CC CC CC CC oe oe oe oe o! t_ ce QQ = = I- oow W LUWW W W U cINC_ U i i0) a) 0) 0) aoo0 � � � 222222 � au- F- F- � ? F- c) W U5VDODOD05C=n m � CnCgCnfnCA _ _ = � i i i i i i � � 2 6) QLL LL aaaaaE2E2EE JJJJJJJJJJ UP Cn (A _1 _J of I— acne) cncnc) 0000 ncnQ ¢ wVD Q ¢ aQ ¢ ¢ ¢ Q ¢ ¢ ¢ wwww _ _ il m U) co N U) U) co U) co U) co co co to co co U) U) U) U) U) co U) U) U) U) U) CO CO U) U) U) U) U) U) CO U) CO U) > a) a) a) a) a) a) a) a) a) a) a) a) a`) taa) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) 2 U) U) U) U) co co to co to co U) to to to to to to N co co U) N to U) co co to U) U) co co U) co N U) Co to co U) 0 co co ca co co co co co co Co co co co ca N as to co N N N ca as N as as N as co N N ca co N Co Co N ca co a C) o 0 0 C) o o 0 o C.) C) o C) o V 0 0 0 0 0 U 0 0 0 0 0 0 C) 0 0 0 0 0 0 0 Cam) 0 0 U = m = = 7 = = = = = = = = = = = = = = = = = 3 7 = 7 D 7 7 D 7 7 D 3 7 7 D 3 7 0 giaaaaaaaaaaaaaaaaaaaaaaaaac. aaaaaaan. aaaaa 0 111 00000000000000000000 o 0.. 111111111111111111111111111111111111111M CL N a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) a) J CLo eo co co m CO w U) m Cn CO CI) Co CO Co Co U) U) CO M M Co CO Co Co y Co Co Co Co Eo Co co to co Co co to Co 0 -0 -0 -0 -0 -0 .00 .0 .0 -0 -0 -0 -0 -0 .00 .0 -0la -0 n .0 -0 -0 -0 -0-0 -0 -0 .0 -0 -0 .0 .a . . 0 -0 .00 'o E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E >N N N N N a) N N N N N N N N a N a) a a a a) aN aa N aaaN aaa a) aN a) a) a) OC OC OCCC OC OCOCOC O: OC OC OC OCOC OC CC OC CC OCOC OCOCOCOC CC OC OCCCOC OC OCOC CC OCOC OC OC OCOC w J U) OOOOONOOtoOOA) OU) NcoODto (W) OOOOU) of00OOU) Od' NODr- CV co CO CO CO CD O O O O O to O O 00 O O CD O OD OD OD ti 0D CO Ps Tr CD Is!C) CD O O OD to CD 00 0D O to 00 0 0 < C 6ui666oi666 6c Stp6 Ooi 6oi66 f. f-: ‘- 6c.i6oi60D000DMCAMtAT- r.: 00000 Q :' CV Up CD OD CV T T T ,:r ON. CD CD T T N Cr) 01 CD 00 CV r- CV U) CO r' CD CD r- 00 r- to r- r- et Ql CV 0) 0 r- CV toMr' tf) , r 00 r- MM Mr- 00 TCV CV CV IZ. E (N- A cn I- Z D aaaaaaaa aaaaaaaaaa < < < < < < < < < < < < aaaaaaaaa o Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z 0 a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a 0 `° al ° c° `° ig RI c° `° 01 M `° CO ` c° ° a ` 000 `° c° ) c° `° a0a0C° g 0 ) cc0 ) 00 ) c0c0 ) co0co ) ) ) a ui a 1C �C �C ,C Y C C 4C Y �C �C 4! 4! C C .Y 15 15 15 15 15 15 Y 15 Y )C �C 15 )C ,C C Y Y C 15 Y Y C 15 - Z Cd CO co ca a co a co co ca co as co ca CO Co O CO as N N ca N ca co as N co as N co 03 CO CO c 03 Ca N 0 >4 m m m m m op m m m n 03 m m m 0] 00 03 m m m m m d] 0] m m m m 00 00 CO op m m O] m 0] op m 4 co CO U) U) CO U) CO N U) CO CO U) U) U) U) CO U) CO CO U) U) U) (0 U) CO (r) U) U) Co U) U) Co U) U) U) U) U) U) U) Q w E E 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C O_ 0) 0) 0) 0) 0) GO 0) CO0) 0) 0) 00 CD NCnCD COCO000OU) CDCDODU) OD ODODOD nU) ODOD OD ODODOD OD OD 0 a)''to to O to to U) tf) U) to to to U) to O to U) O O to to to to to O U) Ul to U) 0 to U) to to U) to O to to U7 1 CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV N CV C 00 CO CO CDOC'r) CDOD — Otor- r- toOTr r' CV C'7 — Tr uotoOT0) Nr d' C') CoOCh1.0 CV CO 00T 1- ctoo \ Nco ` NNa0.) r- 01TT000AC7aC7T- Nc- ar- Tr- CV CV r- r- r- CV c- c- CV cb TTT01 t, a CA CO CA CD CO C)) OD N. C)) 00 co (0 F- Co co CA co co co co co co C) Is. CD CD Co CA CA CA r CCS CI)s C it CD N A) C3) (0) d X Up J X 0 tZ. X O L ° 4* * g � � aa a W W pO � ZZZO at,ZZ U C7 OC CC GC OC GC GC OC OC OC OC OC OC oc oc ? gg � ? m 0 LuLUWWWWWWWWWWWWWWZI (9 p00 c: 0 0 0 (9 CD 0 CD 0 90 (DC9C9000EDg C7C7 oCereZZZZZZZZZZzZZZZQo 22530 U cc co OCD (9 (9COC9OC9C9 (90C9OO ZZiO w wwwwwwwwwwwwww (.0 U) CACOCD > N a) N N N C G) 0) G G N N C) 4 N N 0) N O Uo N UN o UUW U W UW (0 W (0 U) W N U) (1) U) L2 N C O M M N N N to m m m co co N N N co to N N N N N L L L L L L L L L 00000000000000000000000 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 0 4;, a a a a a a a a a a a aaaaaaaaaaaa 0 CO Co N N co to 03003 N co 03003 N N N N N N m C003 N O O O C) C) O O O O C) C) O O C) C) O O C) O C) C) O O O aaaaaaaaaaaaaa. o. aaaaaaaa CD N N N CU N N 0) N N N CD N N N N CD N N CD CD N N U) N U) U) U) U) U) (1) E co co co co co co U) Ul U) U) W U) N U) 4) 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 0 s L L L L L L C Q L L L L L L L L L L L L L L _ p E EEEEEEEEEEEEEEEEEEEEEE CC CC CC CC CC CC CC CC CC CC OC CC CC CC CC CC CC CC CC CC CC CC CC LU J ODOT- 00NO1- UDOMCA7tCp0000OOOOOT- TrNT- CO O3) O OD i- N O CD M CO O O I,- O O O O O CJ) M M T- LO N- Ci000 'iM0000ic5T- NNod - CD000d' NMNi O Q 7i r- CD CA — CA 1$) — OCf) N d' N- CA N- N C/ NM NI- CO N C!) T- rf M fl N W I—OD Of3 Z < < < < < < aaaaaaaaaaaaaaaaa 0 ' ZZZZZZZZZZZZZZZZZZZZZZZ 0 avv1a77 a77 v -aa171013vvvvv13 aav -t3 0 88883838323823223388338 Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y R C C C C C C C C C C C C C C C C C C C C C C C N co N co Co Co Co R Oo N Co Co CC N Co N N N Co Co Co to fo co m oo on oo on oo m on on m oo oo oo on m oo on on m on oo on on Q f a N U) U) co co co co (n U) W U) U) (/) (1) U) U) W U) (1) U) CO U) U) 7 7 7 22222222222222222222 W L L L W C C C C C C C C C C C C fl 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 Co p 00 co 00 fn OD fn fn OD to (n !n fn fn !n fn !n !n fA OD CO fn fn fn p • I- a Of) LO) On L() Of) OO) L(1 Cf) to Of) 117 L() tf) O to OO) Cf) Cd') 10 Ul U) IC) C() N N N N N N N N N N N N N N N N N N N N N N N O N N N CO O M OD - M N- - - - N- OD CO O N N CO M M a a a N N N a N N N N 0 T- 2B N- CA CA CI) 00 OD OD CA CA 00 (0 CO W CA O) I I N O 0 8'8 8 8 0O N N N N N N N N O N O . N N N N N N N N N N N N A p L C m O m m m 00 N N T momW 0mm nJTmmmmom m m m m m O, m m - V O ApoN ml 0 A A O O n m m L_ N NN pfip0 pom O A N w mw i wA 'O m th cC-∎ m t00 A O 4 E- 1 E E EEEE E 1 11E 1EE 11 1-i711��11 1 HE E -1, H 1 � e C O a a a 666.6 O a O O�a 666 0 0 0 0 0 0 0 0 0 0 a 66 O 66- a O 7 4 -Ti 1 1 -I 11111 m 1 ��1 11--H 1111111111 1 11 1 mm IE V H a`G n o U i, mm V m m m t T TTm 1 0174017 17-om v'0m n m•m m TT C U C m 0 a o a c nano n n aaa gga as a a a a a a as a as n PI _a a - 5 5 S 5 9 5 9 0'= 5 7 7 7 5 5 7 7 7 9 9 d S B 9 m' Io u. . c m m m ,n 0 .28 2(n E ,n In 1n In(n In(n(n 10(n ,o 2 2 IO g a p n CO 0000 00C) CO W n0C ooc 0000000000 CO nn nn 0 0 G $ O 0 0 0 0 0 000 0 0 C 0000000000 0 00 0 00 0 0 D D D D DDDD D D DDD DDS DDDDDDDDDD D DD D DD D D Sp2 O (1, COOOM n a g'") 8 aaa n n n Fla 8 82.8 82.82.82.882.8 p, y 8 8 8 o. 8 c' �'e &' �c' $' $' # T,888' 888888 8 88 fit' 't 8 ° O 0 10 5 8 0 0 88 8 0 °g ... 888 §§8 888888888 - 8 88 oo 8 o —3 8 8 00 o8O 8 o 088 000 Oo 888888 8 o0 8 00 8 o N N 88�pj g p ,7',Wp Wwow (� Q'80 88;888888H 8 88 W O S W O A A (WO 0000 8 mmm NNN 8868888866 0 N tNn W 00 N ; >>>>>>>>>>>>>>»r>: DD)DDD Dr)DDrD DDDD DD D D DDDD DD D D DDDD)D DDDDDDD DN N z z zz zzz3 z3K333 3i S.f^rrr rr m00000000 O 000 m mmpp 0:0 C)C)0C)000 D.., ,,.4.... R000E?D.(«mmmmmm m D9mmmm rrrzzzzzzzzzzzz000AA D:D00o0000mmm-+- -H >D D m co m,,,0 0 O ,a A,Z_I�I,'f_a 3 7, N 2 2 2 2 2' m m m m y 0 0, DDDmmm 00000n0OOODDDDD zZZZ00000000rrrr amm000mm xZZZZZ-mmm O -,-f-1 1-r,->DDDDDDDDDZZZ00000 vi(nln> r mqpmmeomnpop0popmmmza 00-i sx=c, ;, O <rr'D>DAnc""w WW2zZ1;n 1n m1xn lxnmmrTVCiCcTT DDDDDDDDDD'i�nn ,l'immlIE ,0O0Z Z 000 A000 i3K _ ZA �S27C T•.x 000)G7^OVV00� m m MpmDDDooxXxxmmmDDi3�3C�3OO �OOOMXimmwwwwwwoo zz a,�zzzzzzz mo o -1 rr D DDD'1t9 mmmwmaomaommoom SZ`�rrr A H-40 MmN 000000 NN rDOn mmT mmmmmmmmmm�gS O0 (0N0,00("ZZZ000 ▪ Ay �0 00 11-0m TTT m N �,ts.rrr �Da x.s.A ,,mxmmmmmmmml go r m E-4-1.TI 2 Z-w W.000 z_.�. g a+C DDDDDDDDDTTDA 0>fte 9>R>W 4>Qe 9e W Wit 2ZZZZZQ ,Q QDDmPP W fk iP -I 11�IM fM �rpr � � CC 000.0 zzz O 0 -» „m- 1P NC 22mx�,Tl���.�A-.Axmmm2ZZZ z2ao S» ono $zzzzz 5 0 �n���v rnNODD>.--q 11 C7 0000Z2ozzzzz ozzzzz ,,.., xo.> 2. 0 n Z `S xx7,00000,oo"'� 00DIDDDDD»»00m d 0 000 ^� 0c m -a c<n(Ai m7,3DDDD � c1 L)0004)QOOOOQNNN_ can rrr _mmmmmmmmmmmm a zzz z m mm--Err-__w zzzzzzZZZZZZZ iaz ▪ v .M N N n n 0 N(n c z z 0 0 0 0 0 0 0 0 0 0 0 0 0 000 o D rrr CEAV-17-0-0" -$ 00 -10 -10 < n0C)�C r«< 0r0 ES w S 2.5 O, a2 -to r ER. C m 0 1 ill m 1 H 0 m m N 1 m m 0 H m m m m m m N W N N N T T T N TT T T m m D c D 3 0Az3 > 6) >>> rrr nNim -loom W >r- OM D D D C) N (I) O N N N 0 000' m m m 0 000000°° 0 00 0 o _- 07 o (p :O ':D m (0(O m Ln t0(O (0(O M S �o po�o po m (O =2=Q 8O 8 0 3 . 3 r3'E 3r3 'o r3 Ps. ul,..PI u L mro 3 'Rm 03 D a O cn N A O[0 C A m V A_ -. J NQ W 8,-,' A A W g Si N f3 3 f3N N 8 3f3 tg13 N N'i313�13 f33 3 N N ;31.0 N N N N N N T O O O O O O O O O O O O O 0000 O G 0,0 0 0 0 0 0 0 0 0 O_ O O O 0 0 O O w N 8 + -N -. 4,81888 Ut W NNo V Nw,0 O w NmmNwmNwN -m N Nm - N cn cn U v N m :D pW'.pW(pJ t W W W (�(�(� (!,(T(�N(�(� (� (J� V INN O N N 'm J O CO 0Op O A.A aAp W (,� 8 W 888 00(0,0_0(0p� S(�pNnjS m OO A0 p O CD p - N N ON 0!8 8 V N O,(WT A S N 8 'N! A''p m 8 0 t0 m 7 8o1-2ppp�00 bb nbCbCtb�JJ��cbQ O a `d N m T!v N O N,O O�N 0 0 0 S O m �'� m A n .Zml T 010A N O W Nb &W mO, A Z m m m E m to - I - 'O N M N M N M M M ou K to N M 1n N W 5 _5,(��p W( ,�1 c(N�(p0p.,,,pppppp.�����pipipipipipi VIM A �(pp pp(Npp O+ppp oAW pppp N 4 0 OO ON NN .,,4 N_it'N 1# O O .VI N.Tmit - M$V gA OO, 8g E VV W O 888 mg W a 888 88 88 88 88888 8 8 �ern4 $8814 88888888888 o°a 8t $8 888 88 8 o _ p A - (� (per D (AT N S O S J (pp� (pp�, (pA� 888 OA,(AJ, (pp�,(p88§§88� A A(AT fT 0 0 0 0 0 o O (80 O SQ�ppj O (8 8�(O� (8(�(8(,,8 888 8 8 O S O O O O A C8i, W N O W W W A A Fa) tp v fmm0(tm01 g 8 o N W 8 8 0, 0 N A W �A(pp�I�N(pp O N (((O�nf((O��,, mmmm Om, W O � y.Wim O,W m ti''m d O 0 0 a U O O m(D Oo t?,- m(1, mow -4,1 m V(O N N+N N m�� 0 —, 1 _.. — �� ,.-T- P- o 8 0 (o '0--'O 0 o-'o 000 m,(ommm�p m vm 8 m6 8 �o 8 8 C X _° S r30,, _8 rZ r3 r-:, r3 r3 r3 r3n�S(o0r3 ' 0 o� N n r W O N O MJ W N (J A...14 m f0 (0 , O m E01.1 A G N N n6 N f3 13 13 13 t3 3 f3 N 3 t.3 ry f3 13 13 f3 f3 0 1.$N 13 �'3 N N N X O O O_ o 2°52T, O O O o woo 0 0 0 0 0 0 0 0 0 0 O O O_ O O O_ O N IT En Cl Nmmm N N . NOM CT 01 01 N m N NN mm mN 01 .n 01 to N N CT N 01 m, N N m O >9:11F N :U �1, '0TT �i TT mm m v m o 0-sm _ v. >m› DDS ��N������� _ cD N mm c3 i ti Z Z maim V Pdo mx, -1 mm p m N 0- Z b a o ��y o pxp r�i,aiv Z zz zz� A yN c on A Z m 0 T N -pmt N m. WOW -.sZo oj, N Z m mm 8 -i C m O m -5 S m(nCI(n(T01m01mO z, m mm m m 2 O o1D Q. �' m N?N DQp ZDDXOOmOD 'mm, Z mm 0 <Zi A a, m N�IZ D cZC Z p03��AD(r'7 rT cn 7 -+ -I-I F D (n 3 m',m Z 2 mm� m(T/1�3335 DD z D m U,N 3 - m �M mm �zx 0 N G)G z A C D - o oNo mr°m�mmml3 //Dm��mo o NN z z:i cn 00 A r 0WW f00WZOF CJ 0 Z < ?, Om0Q0 C m (o m Io s.,„ r3`��g... -r:> �� ,. n n J e("Rem'° Ql 'm N 8 N m� m 8 CO m` N (0 N�1 8 8 V V V A AA' 87.) V A WS N N N 0000 - 0 0 000 0040 130f0 0 N NN N NN N N m= O O O O O880,,,,:O O O O O_ 0 0 0 O O O 00000.0000 0 0 O 0,0 O O `/ („ cn (Jr �� V, N 010101' .0“, 0101010101010101010' n cn N (Jr 00, N 9 m I l 3 0 0 0 0 DIDDD O 0 DDD ' 00C] DDDDDDDDDD 0 DD D DD 0 0 a , n N8W 8� NN N N V S g g g o B g I O m m ° o W W o>mm w w a m I � I O z z W O�13 P I . ;I:1 ps,p . . . . . . . . . .!. . . . - - - - - - - -d- - - - -8Q 85N88yNN5NNvOlNNNNQ NNN yNN�m N W A(VV �N O T T T O T T I m O O y O O OT N>I ma w mJ m m 1 w(i oo D =co m p N N a . . . - - - - y a s n,„ S ° O °O N ° u8 o g $8 (Z°DN� rn: pADD A-ZZ D WDDDDDDDDDDS<G '�1i1;; ;-J — pp D!--- ` D D D D D D D D D D 0 m D mD D m m m m-f'.m m 1.Tm.-Tm m3 m m r w T 1 w T m-mw0 m1w m m w 1fl O O(n 1.,.:i Z rz p....:.Z O O-1 D AnD<m7C TZ m- Z 1 m mm mlmm Am W w�omixxT�) �,2W 9°A° o -il-1-1, >_ 1 >>, < n , ZXI D o o mmmZx x Tx'x TTm m m mmm m�AW'x�)xA -A:' G°0°W CD1DDDD1DD>DD 4 ) m- m-� m m p 19il-i DDDDD OOOOOOOOOOOOOz z,A,A_ZO mm m m m C+ 3 D D S OWODTOOWOAODOOOOW ODO0DO W O"O1O- AOD9.O1UODrO O�.ODD 7<DODUODADTD m TAz Z m z z z",Im z O z O z O 1 z O m O m O 1 z O 1 z O 1 z )iDom D("_m DC1T c7D LD?m D J m y i m I{ n Z m Z 'O ,0,A0 T z m z m z z z z-f-1 1 1 1 1 1 m m m m C O G 23 DD ym z z m z z z m z z z z -i 11 1-1 m m m m m m m A>>A A- C mm2zZ y wm z D AoA0z Az z z m z z z z z 1 1—I m 1 1 m 1 m m m m m m m m A-1 A VM>>1 1 1 1 1 1- �Z . Zn n m m m G z 1 z rz m m i 1 1 0 1 1 1 1 m m m m m m m m,xiA 73A A al ai1 1 1 1 1 1 DDDDDD z A ,S O Z m 1 1 1 m m m 1 m 1 m 1 m-1 m 1/m-1 1 m 1-m 1 Z-1 m 1-1 m-1m D1 m-1Dm D1 m 1 O D1 m�m 1 A D1 A 1 mD1�DAZ D1 Z 1 iZ Z D1 DZ 1 Z DZ DZ DZ D1D DZ Z Z zZ zZ zZ zZ mZ iZ z Z m "mmomc m«m(/_�..'D r7T C KEEMCMM :A 1 1 1 1 zDDDDDDZ Z Z Z Z Z Z Z Z Z f m '0 D kD DDZ Z Z Z Z Z Z Z Z p Z Z Z Z Z Z Z ZZZZmm , O y y(n i.. to m �o mzzZZZZZ 1 1 1 1 1 Z Z Z r r r rrrZZZZZzzz 1 1 1 1 1 Z ZZZZ 1 1 1 1 ZZZZZZ -Z1 1 1 1 1 1-i 1 1 °()nn N A v D IIIIIIIIIIIIIIIIIIIIIIIIIIIIII mmmiiiiii;iiiiiicT, 0 0 00 ,:::F: gggiggilliggliggigiggigigggigigggiggiill a •f�O_N. W U a O N : _N_N ro N W r N a N aN N m m +O 3 N N O�fJ 3 ci II O n 11111111111111111111!!!!!!!!! 11 A m co N J a O cn o f0 co 0 P W N 6 Oco no co(n ° O G W N x � �7V�1 � Z t�n 00 00 N� o0W o 0O0O0� � 0� • •�• (0/i _�1'11111 t M�i M N N NJ O to NQ O G O O1mz 8 °O • - J OV V N i8 se `.•,`8 .g JA r A D 10 1 O N i ,.,42 i i O O N- - W O O O O 0 0 O N O iO (T N N m Vn,_ mm �o0000000000m 0- Z 1 i� Q G w� 00000§g§ SSS 11o0�00000NNy� n tn mo N W § §§ §§§o 0000N N ��NN Z (T N 0 N�N��NyN�NN i)0 7NN O)cn i cn r H m a D°m= D 3L m 0 r O 0 O Z ililiiiiiiii1111111111111111111111111 % fs .N $ N , vt Ai a DDDDDDDDDDDDDDDDDD DDDDDDDDDDDDDDDDDDDDDDDDDDDDDDD D 'O- - DD O 0 Ora N . 8�pN 8 8Q 88 8N1W 8 8 8 8 8 8 8 8 8 88 8 8 8 QOl 8 88NI 8N0�N8 Q 88 8 8NOf W 8 j 8N0p p 1 V NW 8 WW 8 8 88 8 8 8 8 8 8 R 8 8 8 8�NT88 8 8 8N 0N 8N 8�Q88 8 8 8 888 8 8 888 8 NRNOMN iNN W MNN NN1N1NW W NNRONO>NNOfNNO/ NOIN 0N�NNp5NN�A W N N N N NN NN N N N NN N N NN N N N N NNNNN N NNN NNNNN N N NNNNN N N OW O8p 8NO O O O O O O O O O O O NNOqOOW J W O+N w W V W 0N p NN mO(2.N W W W MOMiW t W V 00MinipV OO _.. W C C 1 m O^ .+ _ 'T O 1 v • • • • • • • • • o • • • • . Q m D D D ' I C' k §001100010011001001101101101100101100$000 0011001101100 0000001§§1§ 0 0 0 0 O 0 O 0 0 O 0 0 0 0 0 0 0 0 0 O 0 0 0 0 0 0 0 .. O m .. 8F@ VP @6658 gR8 RSERgTS8RSRgS8 g8FECR8 SgRSg 8RS Sg WTTTWWWWTWTWWWTTWTWTWTW TW TTWTWT TWWW W WTWWWWW TWA TW M� TTW, rnmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmxXXX xxz XX XX XXX mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A�-. D Oo Oo000 WOo040 W 8.000 W Rp ODO R.Oa Oe W W 0°0.0000 W 00 W 000 W Oo O°O*Oo0CDO>O>tN OR*9*000g00 000000 W 00Co01200 9* 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1:a 6 DDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDD m 0000000000000000000000000000000000000000000000000000000000000000000O AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA.i,.. mm mm mm mm mm mm mm mm mm mm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm , Z zzz z z zzz z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z z i-i-i-1,i- -1-4 �1-4.i i i-i��11-�1-i 11-1-1-,1-1 11--1 11-1- -,i.i-4�11-i 111-1�-1-1-1-1-1-4-1 -1-4,I � b mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm A A A A A A A A A A A A A A A A A A A A A A AAA A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1-1 1 1 1 1 n DDDDDDDDDDDDDDDDDD D DD D D D�D D D D D DD D D>k>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>, 0 zzzzzzzZZ zzzzzzzzzzzzZZZ zzzzz2zzEzz zzEzzzE zz z z z zzzzzzzzzzzzzzzzzzz ZZ C ccmccEccmccgcmccmcccmccmcmcmcmccm ccmcmccmcKmccmcccmcccmcmccmgm c;g z zazzz zz 414-zi4 114 11-zit-zit-zi1114?11-41-zi-zi-4?-zi4 4444-zi-zi44444444-zi44114111 IA 1 1 1 1 1 44444 D D m r m Cr rrr..........C rr r rrrr r r r..............CC r r r rrrrr r r rrrr r r r rr r rrrrr rrr g mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 6 m n �' torn V J V V V V V V J J J V V V J J V V V V V J V V V J V V V SOP 00, 0 ¢ mmQws- �OOra r3 r3 r3 r3 r3 r3 r3 r3 r3 r3 r3 r3 r3 r3 r3 r311. t3 cZ. IZ. t311. IZ, cZ, c�. 1313 t1. •: : .g. cm 22m ia iai �ai� g q q -4 ASS A O O t d AAA A A A A A A 33..pp A A A v 000000000000e0000000000000000000o00Q000000O000000000o00000000000000o w.. (mT m f T Oa l m UO t m N ON m m OW 1 Om OO l O l atT mtT N O t O i(tTT tf aT m N O t f vtnT tOTl mm m OI,T(tTT N O l f T(atT mtT OmtT mm f v(TT Oat Tl mtT OOt Tl OOt Tl m m N m mtT f OtTT OI Tl mm mtT tmT OWtT a,tT m UNtT(,(T a,tT OaI Ti f OtTT mm m(T N 3 O O o O 8 O'8 8 0 0 0 0 0 0 8 0 0 8 0 8 O 0 0 8 8 0 0 0 0 0 0 O 0 0 8 0 0 0 8 8 0 0 0 0 0 8 0 8 8 0 0 O 8 8 O 0 0 0 0 O 0 0 0 0 0 0 0 0 s; °_ wwwwwwwwwwwwwwwwwwwpwpwwpwpwpwAwAwywwwpwAwpwwpwpwwwpwpww wwwwwww 0000wwwwwwwwwwwwwwwww W NOVi/VT IV7I IVlt tVit fJT(JgifVji lc-4TSVZi(VJ1OVi "-'1T V)1 VVi-iAAAAAAAAAAAAA V Og V JODOWD V J V V V vv V J.V V v V v V(wflg0 W V g-g W V V V pVppp WJWJ V++ Op app app.�pppppp Nip Op p��p w w (�t(per Wy(p�(y-4 W-J (O��(O�1 Of f(T�fOl1i OO11 W tV0000pWp Os§§§tOS0000 a,tp V cwa.),DOND OND pNpm Ovg�N�ppfDs,:l ANN W J AtA W E W tt V ii(Tf)1 ROIOfR f w ..-m W V W W V W t0 N W N N..-mw W W V W.O-m.OD...W fffTTT 00ff V OD..-m V W 1O O+ ,...-m. . 0 0 s 1 O W O N 111111111111111111111111 p Ol a f)1 O tt Ott it t t pyaap t tt tt a t a a&t it A A A o8t a t a 8A 88at pa p 8 Ap p a p ✓• pppppppp8 88888 ppppppt 8888888888888 8888888 888888888 iv v V V V V V V V V J V V J J J J 1 V V. V V J V J V V V V V J J V V V V V V J J J 1 J V J V V V V V V V V V J J J J V V V V J J J J V X """""""""0QQ(0Q(De2mQ93,Q(0 00000 2 s ag En- 000000000000000000000000§§000000 000000000000000000000000000000000 X 0000000000000000000000000 W W NIT N W W W W N W N N W N N Nm W N W W N W N N W N W m W N N W N W N W N N W W N W W W W W W W N W N W N N N W NIT WIT NIT W N N W m m m SSm m 00 $ m 0 l� 0.W 0 W$ $§g§S D§77U��I�N z I/1 SS7f/1(m Sf IW n 0 0 m g7W� I�A m 000000000000000000 000o00oo 000o 000 000000000000 000 .. N ZZZ . N N . N� z NN �N �N. TURU7U . / NN.N AAAANNAUN N7A A A.... .V 70C N(A Abm Qtomms QQQQmtoQotoQQQ92,4QQs,°IQIEmlQmmmQomtoQQQQQQ92Q4 m mm Io m mmlomloromrommm ... M 2 A 2aa 2 S AM a s aa�aaaa,- 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 NNW W W N W NNW N W N N W N NIT W N W N W N W W W m W W W W N N W N W N W W m N WNW N W N W N W N W N N N N W N WIT W W W W W m W d CO W D D D D DD D D D D D DD D D D D D D D DD D D D D D DDDD DDDDDDDDDDDDDDDDDD D DDDDD DD D D DDD D D D DDD 8 8 888888$88$8§888$88$88$88$88$88$888$$888888885.88$888888888888$ 1 8 8 8 888$8 848§8 88$8 8 88 p 888 888 8 8S 8 888�N$8rO�18 888 88�i 85.88$88 888 88888 8 8 ,.. m " N NRNrndNNWN0N tidW INNW W WNyyW WOW0W0)yW NNN NNN W W W W eeW W ( p N W ppW A W 6"4" W V'A""mNNNNNNNNNNNNNNW A NAW NNOOW 8O8118 f AAaAA i. N ONA 0.......1000-K, 0 V Aw0-100O-.NW 4.00 V 00 -sN W 0OpW 0 -4. 00 W 0QVd3,O m T M 1 mmTT S 7 CD CD 0 W ' 1 al 3 W 0 0 . cr, rr cci ommm a i 1 i . . a L il''' 1 iiiiiiiiiiiiiiiiiiiiiiiiiiiii < .'0.9 Ainm T.7Cmmmmm mf 11 fl1 mmm T1 JCT.T.7C T.mm mm.m7CT.T.JCT.T.S.JC7CT.T.T.mmmmJCT.T.Tmmmmm.mmmm.T.T.T.mmmm -<?cZc T,mmmmmmmmmmmmmmmmRimmmmmmmmmmmmmmmmmmmmffImmmmmmmmmITImmRImmmmmmmmmmmm 0 k R t W W W C »W C 0 w W C W W w W W W s> 7o W c 4•vo W C 4a 7o W w 4 W W W 4>4 W W 0>R vo W C 0,w W W W w W D 1 1 8 yDD D-, -, _D _D _D _D -, -, _D0 0w 8RDD DDDDDDDDDDDDDDDDDDDDDDDD DDDDDDDDDDDDDDDDDDDDDDDDDDD m�1 Dwrr -C<-Orr rrrrmrrmrrrrrmwrrrrmrrrrrrrrrrrxrrrx r m m x r m r x r m m r r r r r r r r r rg G190-7J ' xmm mmmmmmm1xmmmmmx m m mmmxixixixOOi ,ZI o 0 0 m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m D Hm Z1 ZZ1Z?11 1Z-11ZZ 11-111Z ?1 Z-1-11--1111 -1 11Z �?ZZ 11 1 ? 'Z e c C { ,�-1-I-I -1-4 -1-1-1-1-4-1 -I -1-1-1-1-1-1-1-1-1-1-1-1 -i S 0x3- mmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmm mmmmmmmmmmzimmmmm m00 mmm m m m m 1 11111 i-1- -11-1-111-1-1-11-1-11-1-1-[1-1-1-11-1-1-1-111-1-111-1-1-11-1-1-111-1,-11-1-111-1-11-11 Z m m-11 0 Zn1 -IZ zzzzzzzzzzzzzzzzzzzZZZZZZZZZZZZZZZZZZzzzzzzzzzZZZZzzzzZZZZZZZz C Z Z Z m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m c m m m m m m m m " . 11111-,11111111_,11_,111-,111_,111_i 111111-,11_,111111111111111-,1111 N ; 10F4 1 w c -0 = T m c - G m W 1j . 3' a' 0 W O () N w 'ter:. o 0 3 S_ N N 3 111111111111111 C +(P �Ut fp w 12.4 O Z_w 111111111111111111111111111111111111111111111111111111111 O N W co O2 - O m w W O W w '8 w w o - o Ow m WV �0 i N W A W w F, p N J O W J v n w N� o2 O-11111111111111111111111111111:1111:1111111111111111111111 67 W 0 00 m W SS SSSoW§§ Sg SOSoW W oW.� So g§§SW om§§§W ooW o - ---00000000 00000 00 000000 oo0 00000 000 00000 W N N k A N CN N rn (y CT)N N N C C (7) (N fC C C N NN N C W W W N W N W W fn N M M < O r r > -1 AS m to 0 m�E R m ro ,e 2 5 L°0Q Q$PA R R Q R Q e 0 Q 0'°0 Q Q Q Q m L ,Q R Q Q D. Q. 2 Q Q 2 Q Q R Q Q m m. ...Q R o1 ..Q Q.°O i V V V V V V V V V V V V V V J V V V V V V V V V V V V V V V V V V V V V V V V V V V V V V V V V V V V V V V V V V V 3D.,g N N N0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (n CI to w w w10 In U.w w w In w In w w CA w U)w w CT w w w CT CT w w w w w w w U)w w w w w w w w w w w w w w w 0l w w w w w w w w w d to a 0 0 DDDDDDDDDDDDDDDDDDDDDDDDDDDDDD DDDDDDDDDDDDDDDDDDDDDDDDDDDDDDD 112R8888§828 N N N- O N(0 N p 00 N N N N f0 o N N 28888 8 01 8 888888 8 8 N N co wNNOI O/NNNN 000000 0) W OppD W�Wp O OUt v pN_� W �^ QJD m UN �1N 000,000 MOO gl W WW�W7 (WO - (000 m o m tam S 0,N A m W U 01 >01000 N A 010)(008 (JTJ W a' -I--1-I-I-i 1-I-i 1-I-I-I -i -1--I-1-1-TI H H- -•1 H -H a T H-H1--I- H H H H H H-H H-1-1 666666666666 O 0 0 0 0 0 O O O O 0 O O O O 8'6'O O O 0 0 0 0 0 0 666 g TTT�14�77 TTT T TT TT al -0-0 m rn m m 01 T T TTm T--tt77 TT T TMm i�i-1�1 1 -I 11-I11 -1 11 H H H H H 1111-1 o 1144421121 1 -i m v'o b'o�vvvvvvv ITT JOB v 0 v v v v 0000 TM 0 0 0 vv D J 7 J > > 3 > > > J 3 7 7 > > > > > > !D 2 2 2 2 3 2 7 O' a a a a C a O.a s 0;0;0, a a a a a a a 44 _a O, O. a _a a a a a Q n 0>0> . .O:0; a a 2, 5 5 5 S 5 5 5 >>> S 9 m' >>>> 3 555555 5 m m-m aro-mro.dmwmwm m m�000 m mm 0000 0) 000000 m��c WCq W W 00op W W W W W W W W m WWWW W W 0 W W W m CO CO 010101010 CO 010101010101 W W OJ 000000000000 0 00000 C) 00 0 0 0 0 O 00000 0 000000 0 0 a 000000000000 0 00000 0 00 0 0 0 0 0 00000 n 000000 000, m DDDDD DppmD..mmmD��ppmDDDD D D DDDD D JDD D D D D DDDDD D DD�p>(p>DD DDD n 10 10 p�} per} p�O�p} p� yy py� yy �Jj'y7 y7 y p0 02 p0 yO p5 yJ ( a y� p�� m , pmt p0 p0 p0 fmry_D T. p0? y? yj ym 0 ym yJ I C aaaaa co 0 iL it iR iL it i!it it it 7G # # it#it i!it Oh ii ik u # # ik #ik i!ik 3t a i!t iR ii iC it %it it O 0p0pp0'pppp 0000 8 IIII1 = §g 8- 0 0 8 00 00 o g 000 < 000 3 NhaNNMNKINNIQNN N) (0NNMN 'CT WCO OD OD ODNNNOOD OD W N 0) (I)0)W NN (0 C 1 N O U 0 0 01fn 010 A ,1--.1-4-.4,i, ??m O R33 a mmm 03C0031:003 W CO W W CO CO CO m m W m m CO CO W CO CO Caw m m m m[A CO CO CO m 0700 m W m m W 0 m W W m m W W co COMM m m COMM CO m CO W W W m W W A,0 00 0 A A A A A A A 0.7,0 0 21 21 0 0 A >01>000000000 O O 0 O r r r r r r r r r r m 000000000000,ny.mmmmmmm.�a›y 0)> < 0000QQ0zzz�������DO;.0000� 0000000 0000 ZZZZZZz z� 0 zzZZZZWWmcFC az: o0oc�0ozzz mmmnC�00 n ANfn000000 D D D D D DD D D D D D 0 0 0 0 0 0 0 0 0 D D D D m m T 1 1 D a 0 a_ A AAA T.0 0 0 0 0 0 0 0 00:O A A A AAA A"�Z= D D D D D D O O U z z Z Z m m mA Ui W cn D D D m m m r r C m m m m m m m 0 0 0 m m m m m m m m Z Z Z Z 1 1 1 1 1 1 1 1 1 1 1 1#i D D Z Z W W Z Z Z A A A A A m m m-1{«0{{{ m m m r 6 0 0 0 0 0 0 0 0 0 0 0 0=AAA 0 0 0 0 0 0ffbff2nnnn�Z Z a Dz D y Oi 0 p W v n c c c z z Z m m m A z z z W W%%79 W 1 1- ? T OOOOOOOOOOOO C�. HIM000�� ��- T-1 111 �,- 9'w 17°Q°0°12°!2°-1-1 1mm v� zzz � � z 000000 m<mCm> -in p.1D7A�AA z�CZf ez'fnnmm mn0^,Op Occ ti C,CO0m r'mmmmmAA 000 333 D O A A A A A A O C 73m ...10 0 0 co T T T rt c T A o v v o 0 0 0 0 m m T 0 -I C m m m m m m x=1 0 :wag.0 w 0 c c c T T N O -1-1-1- 1 1 0 0 g. , m m 0 m g. v v v<<: W 0 0 0 m m 0 y N!n 0 0 0 D D D D 0 D D p pz p Z p Z o z fOtll0000Nin » mm.-1—» rrr--Z mmmmmmmmm-tD DCn Cn ai to of alO OOCS w Cl 000.0001. A A A j{\Z z n Z Z z 1 z z 010 O N 5.1 1 1 1 1 1 A A A A 5 zzzzzzz a <<< zzz00 mmmmmmmzzzzzzzzzzz o O ."1.c mm m DD v.�1,.o pAAAAAACI CS'�000000000 oO z 0 0 m g Z Z Z ››>. = A A A A m A o o O T O O O O O O-a z c t')0 0 o C 0 a m m m m m=` „m00000 0 1 g O 0000001(n *!L � O Z Z Z Z Z Z Z T T TTTT 91 D -'• 0000000 r 00000000 -< -1(7 AA AAAA A So 01 s3 pj 8N8888F,8888N88888888888888888888818 08 88 S 888N8 88„ 888 0 0 ' NUNUp WWW fN). (NT O (fpp((pNJp f.tNl.fNI.OfN(p�1UN(pN�p/pN/pi fmNT QUp pONp,(QN�p(pNTp tQNJp.0 W Of{pVNpfi fNT N(OONJ1�ONE ONEA 8t8T E _ 8 JI m W W IpSp fs, , to ww. 888o pvp ..U W 0 0)N� �a U O :.. :S W A A T T T T T T T 1 �� ��-'"� -1 1 O 0 0 0 0 0 O O T T TT T _n6 T 21;.. Ti. x vv =oil vv v xxvxv- vv 0 0 x j m m m m m m m g323 ,1 m ` .. . :m m m '.j m• as as as a aaaD ER a a) Q; a 55 59 > > > >>o'f'O� gym. 0 • : 9 i * * * * * w Co m CO m ro �TO ro m m 0 m 000 m m m 4 00000 mm M m m m 00 I 0 •' 0O 00 00 Ow 00000 00, 0 O 81, O nn nn nn o, 0000v ova n n ,g�r n 1 1 D L. . DD DD DD"� DDDDD DDi � D D D'J's D 0.. _ ro ,O,o m,, ,o m,o,m m,o m,m s mm mm mm �ii�. m mmmmm mmP m a- m m a 3 a o > > > 7 77 77 > > > -""�'� > > a as as a aaaa% G� g n �."i a s • S O O ,,-0 O O pO O 8Og SOg SpS C O 8O " O 08888 S8�„& 8 O kL O .'c 8 S O O O = - -Qo p O gi g . ° 8 W J V O .OD RE w W W- N ,-,,,&.. W N 0 0 0 0 0 A 0 0 007 f)0 0(�(�0(?0 0 0 0 Ip CD fP W W m m CO O O O O pC7 Q00000A 00DD DDD DDDDD W W W m m iii° ;yam ��gg g� on33°00o0 vmvvvv,. mm m m zz p0 r r r r rrrr rr rr mm �00-0.>aA AmAA� ZZ › 0 DQO r r r rrrr rr rr x 0 0 0 0 0 0000 00 00 33 « r r mm - }D b sxx mmmlfCr1C e *' ** _ mmio n >o X33 zzz zz -000xx x. � . o Ip m '2ZZdimmm.4O �p.y,..W W 9. mZZ130 0 O vvovo,:.. -Ig LI Zzzzzzm $ tg 111011 0��D������������������������3 m m D c c m A A y D m F p p p m m p ,�'... �_ 6 g r3 ���r3'A- �,4 . HI ° 0t,_ n3 n'S r3 n'S r3 n'S r3 r3 r3 3 3 r3 o IG st 1111111.,11111111111111 !111111', O o0 00 O 00000 : ,,,,cl U 0.�: O w:. a U CC ..N NU N UU �.C.C. pUUUUU - ,„,,-,,F, WO, fT blE U."',W U X i X_u,: oo m rnrn : w ���.Wi� �� �(ppp�'•4��� ..O E p fmj, Ill- U U :OD fL O)V fA U U- N A aa W V N .,OV '7'(1 --°'-s VVA VW m UO i W U O U J � ( W■ O U U U (I U �_: (7 t m op p N N y.% AOl OU A IJ W pp V OD. N'V-W mA -+ C p p W f A,O O O V W,p W O V U U U O g5. W O: N ((�� W "" W Op O O OD oats).-45.°(s).p N 88 W W W W O U 4. m U 8 •g;y: S 0 g: S S1 O N V::: 0 0 0 888,3 I (JT nmignm (pA� ii A A A A � A A A A A V 8 O_ S S 5 O S S S i o o 8 U O)8 U 1,.. Uvg j-pp� N N j i A m V U V(OT NN OOND O) O N N A A:. O. N a ftOO OODD �f0 U N U O U l0 J J m•T m J r1 O 3 H N huH �f3_. ,3 O O-- O U O. u. U ,P N NM Ir-cl c[D r'Dr NDUO �DDDDDDD DDQlr m35 23 CC) 3 J U) CTm0� i �� _�'4 fn m r •pOmvAm m� OZ0 30�N v0 c1• ZO '.en AA>>>1I- v o x A fcm - o v)v) v)pv0)-�1v)OQQ�!O W- gi �a m�aiv�ivi� uOx o� m�2Arm1 NA'ov v1xmC00 33 icili kli MN 1111 ill`NI mm07ZCDG)A3 "x13,>Dmmm . mEOZTOM §g. �z m Z m 2AZz7%.Z Z Z:fl Z ,00° . A 3 U U U m r < v02 mm��mm m�Dwnwv O UO m I. �� vvv 1J O N DCC/)2j.Z O mZ i CC1 -C -iCz O m IT CpQ m Z D AA A C �_ m4> o .o0z0 W c mm rc - 5- z 000 T 3 Az °ma0 xmx O mmm[p0 ;p C pmZ T?iT 3 .•�I O 00 CDi-Di00 � � ����� ���c�30m 3g .D� �D m mmCn m m z z7-I O z7mm777 7m'9m-f0 D $mom. �r «< w O <mm zz 1m mz_ 47 Oo 1m 000 q A43 8 CO f� <i �m m� D� mmm 11,-‹ D ZZ 00 O O z0 0 A'o ,m .�i m0 D On �� ,z 0Z'` m m� �O O mm p mm • t0 (b O O(O N f0 t0 f0 �O 0.. O ,D .7}.. N f! - AA %fa ' AJ , O N 3 13N N t30 ��." NN N. IJ ,J 'G liliiiI11111111111111111 • •O_ O O_ co O O O O O_O_ O_O_O: O_ O_ N (r N f).fT fT(P (T(f(T (P (T >>>DDDDD DD - 00 D aDDD DD m I DDDD DDDDDDDDDDDDDDDDDDDDDDDDDDDD O 8 o O 0 o O 0 0 O 8 O O 0 0 O O 010 0 O O 0 010 888888 Z1 01• O Qi A N 0 0 N m m m p ON1 8 0, N W w w m 8 Wm T (�J(<Ni�,rn a<Ni,6Ni a 01 03 NN (OT mw w w r N Nm N M O N 8 W d Owl lUp O(N.> NA (A0 OD T V W T m '771 m MM m m m m m T -OM m T mm m mm m mm T T T T T T 1 7 77 m 77 7-1 7 7 1 1 H-1 -I 1 7H 1 77 1 77 -1-.4-1 r o o 3-3- 0 66 66 0 0 0 0 6-5 0 0 3-3' 0 3-3- 0 66 0 0 0 0 0 0 T m m m m mm m7 m T m m mm m m -OM m m m m MM T T T T T m H 1 -17 1 1 -I 1 -I H -I 1 1 -, 1 1 _, 1 1 1 1 1-i 1 1 y A, T� mim Vm T V T m mm U U '0'0 T 00 m TT O���T 0 C m m m m m m m mm m m m m m m m m mm m m m m m mmmmmm c > > > J J J J J J J J J w a a a cc _n s a s a a a a a s a a a s a _n_ n ¢n ¢¢¢¢¢n 10 (0 1 J 1� 0 0 0[0 10 t0 c0 0 rm(0 0 0 gam) 1d• t0 10 J 1p en Imo fro 1p 4o ppm m W Wm m 0110 OD CD CO CO W W COCo CO CO mm Co Wm co OW 101010101010 p 0 n C)0 C) on 0'0 n n n 0 00 0 n on n on n OC) 000000 a 0 0 00 0 an 0I0 0 0 0 0 0C) 0 0 00 n no 0 00 000000 T. D >> > D D D> > D ra > T.> D > DT. T. >> D T.T. D D D D D D o cp 10 0 �0 01 O 0 rfl 10 01 0 CO 10 10 CO 0 0 0 J, cD m m m m m m m m m co m m m m m m m m m m m mmmmmm c 3 J J J J p J J glum J J J J a n ya psi Npa1 psi pay ap� pay pad pad pay NNRIpad a Na a N n o o pcp�� papd1 pspi1 yyn papd1 pnp�� # # ## 32 ## #it # # # # it# # # 41 # it# # t ii ii ii ii%tit 0 0 0 8 8 § 0 0 8 8 S 8 0 0 0 O 0 00 0 O 0 0 0 0 0 000000 o O Oo 0_ o0 00 o O o S 00 O 8 88 o 0o 8 00 000000 a 00 q -6 O 6 6 -`W O 8 N O 8 8 A -N - p TT 8 ton) 000000 J 01 t�01 f0 10 O d A 0)QJ V 0 N N m 0� -N �J o 01 A N N 100000,0 0 0 10 (O V V V O V V A A W O m W O A coo (0 V V V V O N O 00 O 00 0 A AA o 00 0000001 # OC) onoonI,n(�f�0000¢000'0000of0QQ0o00oonnoono00000'noonof O0CoC0nn0C)00C00'O0n OO0000000000rrrrrrrrr; rc-5 1========x====xx=i _ ===mmmmmmm000000oo 333333 KKrrrZz GG�T1W�11 fn ��< mx A,A mxmmx m zIm �DNNNN zzo00n 3 C33� 000CC ACC CiC D DDCCCAAA P--�� _� ¢������� 1010101010 DD Dmmmyyrn;[nAAA000x�000yyvyCnlntnyCnyy nDm n.nAA�33<�pOL)�rrrrrrrrrrr p AA.Mmm >NNAA o0i0 ywmm T-111 111 -iyy0 DDDCC_x=S=>DD rrrrrrrr _ 3 3 3 D a O O O O O O z z z N N N r r r r m m m 0 0 O z z O O 0 0 0 0 0 �j n(0 0 0 1 1 1 1 O n n C c C c M T M y T-u E z z z z y y v 7 m m m s a D D 0 D >D0MMWMmmmi-nn 1nmm>aDCCCDD DDD��1N00003 Dmmmmrrr zzQo v rrrrr M-0:-0zzz1111 DDDp00 =p,,,mmmmmmm>>> z00 Oyi 1n A 00DD D�000AAAy1 AAS1CCCc33 KK ycommmmm=A A==A,ATT i,9S m2zzz-iy167�G_Z')G_Z')��DZmmmmg� --1• SNAA� .O55rrr3333 mmm'moo--«<MTTpy Nmmm�m AOO 010 R�SSS1�I=1m�m22z,zzzz=Smm M O m NDD Dz=__ _,HZ2 Z2no 00Da Z1n zz Z on Df/!(R CA yy 110810 m 1022 D>OD OD c m p wzz21111 mMm-1000 Ar00.2m T,cc DDZOO000a0-10 7Cx AAAA3' 0 o 00 m DD D10 mm 1010 Cr r r mat zZ a - 10 wy Nfn--ZOW V, ' ,� mm -� 000���00CJ.G�10 oo Ez n mmcoosto mmms? zzzzAAA mm m10 mmm'ma0 10 . mom zz Z,z0001n o O y_,3333E mww=1 ,J� 0 .0 +01_0000 0000c fzn fzir vZiN�� C� -.�. oOnnio �2 OC D DmmZ AAA 2 zZO o �a��.�. 0000 d !o s c a�J. z cA-zi11 5 0 c n�ngc T.S.01 _4 C) m s d 1i �DZZZ mm_m oe -A1A-, -to ! 3' z (-71;1 • �tn1o0 CEA2 Li mmm -� z z z 10 I ' - S a-1-1.1 P 1 O T m .e. C 'p m 1 T m U (!�(n 1 m m z -1 TT m V1 m r 55 55 55 S p p m -.S. 0 m rn D D C O C C W m D D 2 2 2 W W "a CC 0 Cn 0 00 0 N OO on O NN $$$ W — — 0 . . 10 .c0 . 2 - O 22 . m comm co mom mO Om 10 ff n - 0 co,, N ,m U� N O N � N N NI- N'N O f3 tO m_,_,W_, me • A V a' -di c-6 co W co A .1,'8 . A U .. A m m A Oo A 10 1�1n O O -o o o_• 66_ 0 0 0 0_o_ o_ _o o_ 0 0 0 _o o_ _o o_ o_ o--o c_ o_o_ 666666__ m m ....(9) +U N U'U -,m Cl)((101 N U U +0 +0 +0 +0 MC'0 +0 +0 N U U +0 N U U a U 10 01 01 46_g_.. 01 N N(T N N N N o O o1 10 W CO 0 00 0 - D. 0 CO W cn 00 X X XxN X N N A D O O G G A A m N 1p f0 00 O O, N m 01 N N N O m P w 00 mot 0 0o A w 0 o cnV ��Vm� _ V o ..'''',:0, w o o co i �' o J o <_ _ .0 r(nn co m--4m m 3 W O NU T 0D NO boom mV W -W m V jOOlN.W € N N N m -j > Cho m O. U N V m W Ot O CO - .. 0 m 70 A 2 N Cn Om P-K ir m v a P M M M a M M b M M M M ---M N M M M M M W a N Qpr (Q�pl W((W��11�RR.l pWN pq1 N _ �„. (t_,+ y yq p NV N pp y map -__P._-‘yN p 0 •pO}V� O$� U AN NpO pO�pO pI W�(�� NIryO� 1001 lyJ ". O'i[V� OHO. W O 0p0 pW Jp. . er O:-N+W WI* . '-'4 qG ''?"8.88.8 N(Ap 10 O W .O. N 8$ OZ N 8Vii o, mO 883 t3NO 00 SC N$ 88 888 120 00 08 3 8$ ;8!..'t AR (TOGO O A A 0.0. A .. A A(T A A A A AiA A A A A A A A A A V O O O O O O O TS O O (r N 0 0 O 0 0 000000 ppp C -0 O 0 O'O _O TT, OcWc�n1 0 O 88 8 Oo O Oo 000000 m m UU U A �01 m A O N U 01 mm rnmminm 0l 0 N O W �',m m J,N W U W V 8 8 88 pia(pp(gyp(mom(pp a m W 8 U A A'.(D V V N m U V O N 88 m A A V A O X U A CIO 1D cpim UU V W N� (DA N NN NODV� 10 cp l O j m'\ N O N O O N cD c0 c0 N cD O cD N O 0 0 0 0 8 I- A V (\1 m U U m U A A'01 O A U cn U A V m t3 bJ V W p W N N N f3 N NIN N N N 'N N N N N N 1313 NiN A$f3 A$ 13 6 X O O_ oo O O_O 01,0 o O O_ o 0o O O 00 O_ 00 o Oo 000000 U N U U Cl U U U U U U U U U In U U U'U U N tT U U U 000000 W .� O o = 01 A CO W v m o m 0 'Io 0 0,H m 77 D m D r D m O tD < D' m m m tO z m eo Cl m D'� = O mm o>00-7< O' O m n< S D N o DCi1 O 010 o WA p �< >100m> CO m v, n D m n T co m J w o C (n << m A m m A D m m D o r D D z 01 m 1n b 0 0 m A <m m C0'_ A< n O rn Cl 0 G 6 n z 2 m n n co n m on > m S A O�,,m N N .Z)T O K cc D m m T› A D K O D m w 0 Oa n n O W D O _• I cn A 0 Z G�x z7 0, A o _ m`° 0 D m 1 1n. 1 m 1n T. v n v 0 O m -N r m _ cn Az m m H m O C any �'r Acn m v n ZI 10 C) 10 o A �n 1 ? on -y m c z m m m m m m m 0 �.00 A 0 0 D 0 D 1n N 0'K 0 < 0 n 8 m mIn W 01t = I r7 m co ld m <a 10 mm 1n o o .. 10 m 10 10 o o o o m m 10 10 0 m 10 73 N co 01)0 N N N 0 0 -- N nit t3 N N 0 O !.�$ N W R3 W 901 0 0 010 0 C 0 A A A V 1010 a A m m N 0 N N IBS N N fJ R.-Jr-3 N f3 N 000000 2 O_ O O_O O_ 00_ 0 0 O O O O O O O O O_O O 0 0 O co 9 U U mm cm mm mm U U 07 U (nu, U U U U U U (n U 01 01 CD1 01 cm CD • 0 9 0 n n c--)n n (-)0 0 9 9 9 n >9 0 0 0 D I J 0 I I I I I I I a 80§00 2 2 ONN N N N 00 8888 p 1pyy11 „ 80 (8�18^001 O 88 n00 S 8 N100 O 0 N(ND�1 N(N(�� z �N� W W (WO V(0T (NT 8-..8 � W(gyp OD e W W oo NN 8 O W W 1Ni OA00DA r1 ttttttWWWWWWDDDDDD V N V cOp W O (O- 00. _ O f0 (((0���OD (01- W K4. d� CO N) (0 to O O tp W a .00)V(0 .. CO - N)t0 OWN 0 N N V W t0 0 .. c0 CO c0)co J 01i W - L WONT 1-1--I-T1 1-1 -I -I -1 O 11-1--C -I- 11-) -I -I --I -TI H -C T T -I -I --I-1--I-) r 668-66 0 0 0 0 0 66 6666 0 0 666 0 0 0 0 0x10 00 0 0 0 0 0 6 a -I- mm -C -C 1 111--+ -C-C 111 H I OH -I-I H HH H H 111-) 'DVVTv Tv v 7030' vv'ov vv 'plait, v �� " v ov v v v U 0 mmmm m m m m W m m m m m (� m ? ? ? N 9 9 9 2 9 m m m `1_ ? m ? y > > > > > 99 > > > > > > O a g a a n n a n n 0)01 nano_ a'n a a a a a a s n a ''- a s a 0,440, >> 9 > 0 5 5555 �3 >0> 0 - 3 S 0 0 - 0 >>0 ,mom„ 20022 0(n 0(n tD 0 m 1n m cQ . 2 to m m c 01000)0) mm m m mm mmmm mm Toam co CU m m co m [o co co m m 00001 0 0 0 0 0 no O 0 on 0000 on 000 O 0 0 0 0 0 0 O 0 0 0 0000 a 00000 00 0 0 00 0000 00 000 0 0 00 0.0 0 00 0 0 0000 w >>>>> D D D D >> >>>> D• >>> D D DD >> Y D D D D >>>> o mmmm Qm `� 0 m m m 0 m (0 m 0 )0 0 10 (D Ka. 0 m 1111 9 88888 O.p.O.p.0. n 8 0.0 pad ya pa}y6 pay rya 888 a a a N0N pnp�� p0p�.a a yn.pa a a pap.1 pad ya ya p g 8g 8 8 88 8iC iC8 88 # # ## Weil 8 88 8 8 8888 01 co 88888 8 8 8 go 88 8 28 880 8 88 80 8 §§ 8 S 888 < (W8 8 8 W W 8 A W 0 0 2822 O O 080 �8 A m m .. N 8 (NO w O W OD OD G O W!y�"!?' fWJ W N A CO N 2 U. (T N(T Cn 00 W W W 01 8 .. .. V J 0 0 0(b N A O) N N A A A A NNW V N V V w W V .. _ 0000000000000000000000.000000000000 O0 0O0000000000 00000000000000000OCO0 DDDDDDDDDDDDGG0,y 00AZ01,0A1] pA 01011]011 000000000000000000000000000000000 Z ZZZZ r'P,D000(ID U)00000mmm,mlimma.>D>mx07;n0. ,««<ow 1(/70 A 170101010zz Z Z Z Z Z Z Z Zc;c;czc 0 0000 DCn.y mmm-C -I ma m m.m mmm' 00000:. :m m m a m -I 0Wmmm{{<1D(D(nmccKoo 00101]1)010; mmmmmNN 1]t 000 --{{ :- z {< 00n>DD{{<< m am mm m mmm m C C C C CCm O .'0."0."0mmo 0 OOD n D33 2 x x-1'4-1-1.11-♦33»OC cccgo o D D.--AAyO NN000.a A 11 D000 l lm .m OO O p V V m T T m m m m m 0y=7o A m.AI n D I' «« 1-1 -m m m m O ZZZZZ(20U✓,mmAA AA DDDD:D.D,..v'mm2mxA 00 ,,mmmm0000zzznnDD000DDDpAAp 0 '0 AAAT11m 00000;011�,mmmmm3�� _ xSrS000 zzZZOOOn>>..(n( m, m OOOOOZZ ZZ AA 00 000.00101 mopmmp;;C2Z Z.D-�DrH33 U,3mm m00n00z, r mm mm7N4°0b01A In0000lco00OOXx'm-T'Gn CC c000-� 00001-1 {{<< 000 pDDDDDD '<{«mm ��s0000}apAZlmAxx=xoo zzz10 <�«1{-1�0(D(nOOGC�() ul toi (G^S -.C7 nD _ -m-n-^' o o DnD��2����A 17r00000DD DDd 0000 O z z-(0 y0 m�1'n m NM O N C 000000G)0OG)pp0O01000 0c D1�°-' � rr 0 S o u11n1nv,=^ �A A000000 < Z 00n00000000070 000 OOOO... m . OOOO .0AAAAAA�� co 0 o o 0 o 0 0 W fl m m-0 v.-01m**2 2 5_ 0 0 0 A 0 a 1J 3 cc, 0 0 0 7c 7C 7c- s S3 mrTy000DD DZDZDDD z zzz 3;3 -,{-i, oo ri_1 � mmN0 I 11�� 0. 0 d E -1 0 -1-1-1-1- I Q 0 0:; T 0 0 0 0 mm„ ,-r 0000 z o nnyo W R c 4 R. A 1 m =It, C �Sj �j$ NN T1 m m m �1 T ry**6.!W -1 0'0 NN > V U m m 52 CVT rrrr MC N 2 A i i r r O N N N m m m m �' O DO �'O D N (/) G O --7777 k nm g _ m m tD m 0 N N N r03�(jlm N <°`O �7 �?,m oIN m c.'2.,':n w 2 o e 0 e O -o V .! 01 ON -.0m ao a m CO _■0 <n CO - CD ■y� .0 0 013 0 0 N N 3 N N 13 N N N 0 0 0 3 3 N N N N 1..m.3 3 N W fl • 0 0 0 0 0 0 0_ _0 0 0_0_ 0_0_0 0_ 0_,0_ o O 0_ O o_ o_o_ 0 o_ O_ o_o o_ 0 0222 m 011(10)10 N N Cn Cn .0 .0 1.)0o1 N .0000( ( ( � N Cn(. W 0 01 N -0 -0 ... N 011 C) -0 ... - (n -,-,' ..00.0 **g*,D W 0000 il 0 f00mfpp0�m. W N N A N 8 80001 8g i888 pN- 8 O O { m (p ((,JJ `S wCn 5-;" gig A N W V 8 8 t N N 0 8 V 0 (0 0) ,- N C_O 5 (WO 0 m W O O O OJ• ��� J J N D N m N r J O V co A m Z O 7. o N K m a C 3 A ca 0 N M N N N 40, N a N N H 1 M N N N M H (}� : a88 q IA jA W 1Ay tp A N,_, _, pa. c,_,_,_,,, 3 g. p• Np�p(T 8 0D t11 N(..Ni N� ONO 1a� 0...-4.0=..4. 0-4.04.W w-4,4 §T101-8f. m S 0 w 6 N A th m o u.,1-4m V l w ,0N1 111 0.0$00 0(01Q0.., w m (WT01±_,,t- NOfp NN N00 -.1-•N V NN�w(pp (N(,nn W dppi p (D�1 pp p a N O 8 O G Q 080 88 S+ (,'0'.198 V S f0 O OG 8888 O O 8 080 888 00 8 8bI 8 O 00 A N N mob O y yy yy yy AA aa ■ - - , D (!(VI A(Al+ CAi1 8 A (AT (AT N 8888(Al1 N N 88 N Cf1 8 N tai(U 8 8 (A!i 8888 V a 8808 88 8 08 8888 W88 8888 8 8. 0o 0 010 0 8_88 S g 01010101 N 2 2 W th 8 m W ODD t/t 8 A A $80 8 8 A N N 2 O W 2 A 0 0 0 0 N (0(D W A Co0 O CO m COW (N'((J°(8(� SR (gO 8 0t^' y 00.m.8 l N W 0 000 88 001 V tWT W A W W f0 �� A W..- • QQ000 -- 0 e (00 (0-000 -.- (010(0 CD T -lD -2 01 O O (0 10 Q(D-sM 0 x oo 0 N 0(0 0-,v ;; 00 °w c3 m • QD V 0 J W COW WW A O �=✓� 000 W W O A 0 c4,0 O 0) V O f3 13 f3 N N N N N f3 N f3 t3 f3 N N N 13 <3 13 N 00 N N N 13 f3 N W X 000_,02.020 0 0 O O 0 0 0000 0 0 000 O O 00 0 0 O 0 0 O O 202° 00.00 N N 0 N 00 0.00 00 000 N N (Cl N CO CO N (n U CP Cr 0)01(1)01 m 0101010101 v v 00 000 N v 00 X. r m 19 000'0 MMXMX 00 D X mm DDDD OO 000 v O m� m� D Dc 0 N mmmm 1 1 1 1-I W w D m m A A-1-I z i z A ccc .Z7.'R 0 D (� c7, T -<3,7 m F F DDDDD -1 23M mmm m n� meD m Cm 00000 NN m �ti AAA v m0 Al0 D my n 0fn0m[n n0 D OG == m00 N CO N A A N 2 Cmir CCCC CCCCC m r AA mb 000 { 05 ON (n o O 0000 mm�mm r m AA D D n z N m m m m M I-1-r, V T N 0 m A A g N- D N m ° m Z ° A �3 A m m,u' m� N m T0m0 >> G) 00 ON t(ttt m �'v n.0 eACDenen zZ 0 XA m0 8 m 77 .'OT OO D m' Z O Zs T Z 0 < =i O M = z n vv :. E W f3 m W O o cD A % t0 w O �(N D 0_N _N 0 f3 0 t0 O \ S CO(O N $ (01.0 SIN D 7 D ti 0`�o m Nm ' �ry N N N N N N N a t A s �N 3 N N 0; N ?�y O O O O O O O OO O O O OO O O O O O O O O O __ O!O O OO O O O OOO _ __ _ 0)010)01(0 N N M N N N (01(01010) (!1 0) 888 N 0 00 NON CO 00 N N 0000 N m m >>>» n 0 0 0 00 >>>> >> 000 0 0 00 0.0 0 0'0 0 0 0000 z 0 I - I I a OSSSS00000000SNSSOOOpNO SSSNO pNO�Qj�QjSOOmmmN.. 8 8 i' NN O N SSSSSgo O N fW W ONl ON/0Nf ONI ONE ONESA�ONf�TNI ONE ONE ON)m W ON/pN�pN�W W OI ON/ON�S01 W W Of`� T :a!, W. m m 1.3NTtgo 8 : W W N N N N N A NA N A NA N N N N N N N N N O,N W N N N N N N N N N N N N N N yOy 8 W 8 8022888 81 8 SO§N W AN W vE(>8228V0 0 �OI V fOT§ §m O"6'1'OI O)OU(O �N_ O J W O : V NOVf ON : O m.il O O O O O O O ii O - O ii O T m m T T T m• m m m m m ▪ )1 J J J J J m j j Yti n a as a a. a n! i i,• J J 5 J J c J J m m mm W m. m j• 0 -0 -00 0 O 0 O 0 0 00 0 (� 0 0 mii D D D D D D D D• m m m m J J J J• n a n a a a• - Ja - a 111) Tt o o$ °o °o I go�o 0 o g $ �° 8 0 0 0 o o 0 0 o g o o (" n.,-.- N N N :O O O O V�p N O �W(pp W�Wp A W ODD W m S W m OV Of OJ W OV LOV A - (n (p f0 A � A .,s'�}ijjii 000gogsovpvvvvvv0000gvvvv000pvvpC!ovvoov vvvopo opo o0v0vvvv`pom00` v 0000000000000 C)0C)0000000000000000000mmm mmmmmm m mmmm>DDDDDDDD >;D„„ D xrx�c�c�c�cx�crxrxrxr�cx�cxr �cxr�cr�cxrxxrx�wuiv�9T99 v00°6immm <555555G_ 55 55 z 0 00000000000000000000000000000000000w DDDDDDDD z>D00000000 R50°^E70 'D7 z�AT�AAA000�D DNmrnm[n ViNViN mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 1�-i �v G G G G G G G G G G<G G G G G G< G G G G G< <G G G< 8 3 3 r <<<(}0 0 0 0 0 0 0 r r. m A 00000000000000000000000000000000000 O-mmmmzzz* D< jmmmmmmmmm g EE m mmmmmwmwmwwwwwwmmmmmmmmwmmwmwmmwwww z,-z�-i�_izz� � _AAZZZZZZZZZ ' rml 08 c c c c c c c c c c c c c c c c c c c c c C C C c c c c c c c c c c '3 3 0 0 0 0 0 0 0 2'.Z Z ,O 0 0 0 0 0 0 0 0, rm rm ..'II.: 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 D T T m T l m T D D D Z Z Z Z Z Z Z z !< -4 7c7c T.7c7c7c7 mrcro T.7c7c7c7c E2 cT.T.T.00T.7c7c7c7c T.7c T.7c005).7c A'nmm mmmmm :, OOOmmmmmmmmm m Rm G (� mmmmccl., mm Z O 0000000000 005;!>> 600000 0000 00000 00 -mmz'<Gyu) mm OgAA�AA�A� DD"'•.,. co 00000000000000 v v v v v v 000 00 r 0 OZ2 Z0000mm mm m m mOGZ)0000000 $ . •00 Q 5�55�5�55 � 5�5�55�5�555 �5��.DDZZZ�y�N Ra,�o,ozzzZ ZZZZ ,:. �`) � 00o0 Vg �� ��ov�ioovo mmm 11111 g zzz� m Z QO O.,i:.� c O O O o o cow 2 SaD o 00- dp0"mic '� 3 g2 D Zz z d c co o0 �� c "' III 111111111111,,m rr. O ! G) W 0 *• OD :v -1 1mm i Q0 �J N N 11: JU Q N N 13 ii• O O O 00 � y A W p N N fT W w f0T ¢v 0:2,,,:. A V • N (j A O • G p 11111111 : :. p. fR ya M6' ��l W W A N 9 : Ww WW. ,OND� - Oo 0 O OON N rn .(00.. A�A O..t V.�1 m - - .. .. .. .. kw °O O' °O '8$ g CO CA N.. .. . ..� °off+ °off' D (Ai,l'''' (An (An N VAi '0. o O o 0 0 0 0 0 a - - l0 0 0 00 0 0 0 m pp m • Np N (O f0 O fT W W 0) V % . . • • (O(Op tOD A N N J W (T On W x _‘2,`', 0 � 2,.' N N O• _ O G W 'W L''' (D W N X 0 0 O 0 O O P O O'-, '. N(T (T (T (T(T ° (T N • • • V7 N (T''-- 000000OOOOOOOOOOOOOOOOOOOOOOOOOOOOOi m = O (D X11-ii-i1 D -J rrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrr��i�'. m n zmm y a, 00000 0 D000000DDDDDDDDDD DDDDDDDDD=0= P- !..n � z 2' Op g W Q, ,1ZZZZ 00000000000000000000mZZ00000 % A D� O m O a e _ ...m N T Z Z Z Zz F5. ).>' )G)rrrrrrrrrrrrrrrrrrr00rrrr mm (�+ �utv,vtvtG)G) v �mmmmmmmmmmrm66Docmmmmmm mmmmmmm-mmm D D mm >AAf/i6EGI m mmmmmmmmmmmmmmmmmmmmm mmmmm g v r O 0.0,3 c N G) P3 X1 A A A A A A A A A • A n D n v O�gS 'o O �_ � D NO m � mOnTr�`== 0 m m () � m 0 r m D 0 0 m m C Z � xs -Di▪ m Dm , mOWmA3� m D AW r.17 .-0 U1 VI WO m n r co 2 W N N o o N t0 t0 t0 .71 � f.� N LI N N 13 • 2 N N 11111''1111111 O O O O O _ • O O O (T (T N fT V• (!� a m DDDDDDDDDDDDDDDDDDDDDDDDDDDDDDD DDDD 0 : 0 00 0 > DDDDDDD 0 0 '. .. 888 88 8 8 88 8 8 8888 ° 0 0888 N8�QjQj�Qj88°°---""6"83"'22222,0. -4,,A1 0000 888888888888888 fNTNu 00 N �Np N (NT tNii m O pN� W ONi ONE W W W W ONIA°OI OEOi OE OiO)NNNN W W ON)W N O OD A W W J � W N j 8 2 WW NO N N N N N N N N N N N N N N N N N N N N N i h!!m 0� O� W N V OND �� N O - N �T T T T �l T T T T T T T T T�1-' �� -n Il li-. -I- - 0 ,,O O O;, O O O 0 0 0 O O O 000 ° O O T T 0 T T T T T T T° - �mm -a-1 cimT _lb .mtm 'o�I vv v ;u jov v v '�v.v .. v v J J J J - J J 3 3 S J J 2- J J J J J • as . n0 . as a a , z = a a a 9 S 9 > > 9 5 > > 9 1 9 > > > 9 .�+p�ppp�Cpp mm m .*ohm mm m m :.mmmm m -.m m .; 1 ti- ti �.O O 0 0 (W") C)O O n n C) 0 n C n n C) C) CW') OOO OO C) OCIO-. 00 C) C) 0000 - O C) O DDD DD D ➢DD- D➢ D D :DmDDD D D D 0.I o. ,,,,l-e, n .aaa a s a a a a s a a n- aaa $c �c $cC 888 °o°o gg8 88 8 0 ooQo Qo 8 °o - 800 00 0 000 00 0 0 �2525U o 0 0� = < 888 O O N N 0 N O O - N O O O O* N aO O pOp OV OV a, 222 AOA ON O pOppp ppOp�ppOpppp��ppOp� W O W Of W m m W W W W A V W O O O V W �� nn OC)C) 000a cs$C)C) C)CC C)CC00og$ °O 20 00000 co� Zz .00000000000000000000000000000 88 cc mmm ccc 0333333333 000 7CRRR7 ,7, ;.7cc1,07:7CT�7C7C7C 7C 7:T.T.TT7:T.7:T.T.T. 222 !I'll?' AO ��� AG)L7D2?- '''''11-1-1-',-1-E000 Zmm mmmmfAWO 11 mmm r 000 mmmmm,000G4O G)OO'"< <mmmmmrtO�rt00mmmmmmmmmm rtO�rtO�mmTmmrtm,I. D mm mmm DD DC)n0 mm ) << <<<<<<<<<<<<<< <<<< <<<<< S m ,lCC 410 -��,„ ZZZAZc,)00m000000cg-1�QA mmmmmm000000000000000000000000 m I'ZZ0000 m �_ �gi000000 00 00 mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 0 mmm 4',VV �W CA)OOOy� '�OG)pp 0000Ooo f NNr•rr TCCCCCCCCCCCCCCCCCCCCCCCCCCCCCC A �j m -O, �3 GI G)GI z z z O O0 0 0 r r r r r 0.0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 +•€0... O_ zZZZ5O mmm33333r�'rl g'.. T.7c7C7c7DC7c7c 7c7c7c T.7c7c7DC7c800T.7c T0007C 7c 7c T.7c to y r..m !-22-a�= ^pjc mmmmmm o pm = 9,..Dp0000090000000090 000000000000000:rip Z 7: a= O O 3 3 3 3 3 0 0 C0 x, - 600 D>.DDD >_ O r c, 000000 > 000000::); F)F)F)FIF)F)F)gc-)0000(1(-) n n n n n n n n c 00000 Tv 3333 f/i yAD DD �c 1111111111111111111111���NEIN x Co ri inn �� � �' N [A003i m�11111111111111111111111���� CO Q1 p O iU 4'�.�0 f0 CO(O O fO�tO O t0 ID oo Z, f�03 f0� 8 w N y � �__ rvo O 8 8 rn cNn a mm 8 0 ` � - 43 f3 43 N N f3 N )�S f3 t3 f3 4�f3' f3 ( 0 0 0 O O O 022 O_O O O O o 0 O_ O O p 1 O- ..NN NNN >N 43 NNN NNN -N N ANNNN N +N A N WWW AA N ..ADO) AA m � - mmmmh� OIg. co mfp m NN O V WW O. NNNNN:: 8 A A N m N N A N N 8 - J- W A N A : A p W W m V O J J J W-1:. A W O W m O W V O) (W\O� N NO V N s cn a N O 44 11 d < k-,.. ,7:,47' _. -.OD N w O1 M N NA O W W .. AAN -'Q J mN W W N hW D o.p O 3 NJA �4 m O '-' " Wq 0 N 8O T„ A O O A A W O : O'A O O O C 00 AA I A A co VW J m 9 T A AAo T 0 IIIIII1 Z 1*moo dN 5 .ONO .N N A p A A N pppp 0 8 N O N A N pp p S p AN z 00 0 V qqm V D NNO W- O pp NOD a a V W O O W W O v o N.mO co, � o 0 0 t y V J� W m o g O -'p N W ..c.„. 4 o _.o m A A N ¢ O 0 s o o O Q O O 8 N N'g 0 O O 000000 000000 rrr m m m O N O O O N N - 0 0 00000000r0r0r0rrrrrrrOO 8 N 0 N 0 0 N NNNN > 003rrrrrrr r O N N O 0 TN NN N > ➢ArDD c rrrrO 0001-gi Z T0 X O O NN V N8 �� m C rmcc a D Em OODO0o00Tmm Z0Z000000Em NNN p— 0 N rn p m D 5T TTTTTrrr0m mmmmm mm 0 v 80 m mmJ o N 2 ZAZ m ZZ 00rrrrrr,- -Imi,zz 0NN - > COC3 T mm m m0�mmmmmmmmTxx Z° 033 N6 p 302 D 1 mmAxASmmA • 4 D,33 -0 < m>A ' ,.1, D C OC y O_F z f, 0 0 zr D O D Tm O <y A -1 Oz y r m O D o z 0▪-1 n m m zZ -<O A 3 m m cnno =D O 0 < AAN O p m � Oi o N A p m T 1'-8 FA PRI , m m m - - - - - - - - - - -Mil'''' '',A. m N mmmN N.N m m ' m J m m m. m A 3 m m 0 0 0m O D W N 3 0 0 0 (� T m m m , �D g P N 0 0 N N N 0 'o N NN N o o 1 T UN 0 0 o O T , 1 0 I NO N N T � 00 DD 0 O - 0000l 1 i 0 0 ' DDDDDDDDDDDDDDDDDDDDDDDDDDDD I00 o 00 0100 '.. 8y(N8�8(8�88888 SS S S S 8888 888 8 o 88888 S S 88 8888888888 1p W OI mM Qm(ONNpE �Wp pWWD(p� (NT (NT m ONi (ON�J[W�(W�N (0)l:(NT co (Nli W U�W m fNl� (NT mm o M m m W(NT M(NT W �1 co so a so op 8805 005 OD V O A'A N co O A AA� W O O O J (0 J W V O OC N ..P M ODOD{J:ap.28.1.2.8 0p pgR.' a JffffDDDD(OONN. .J NIA N t0 0 A N D W 0. 01-.�)t0A N W m A N W V w00 A[T�N -Ti�-Ti�i���� ����� 1 -Tim ��mmmmmmm r 0 0 0 0 0 0 0 0 0 60 0 0 o O 0�0 O O O 0 0 0 0 0 O O 66 O O O O O O O O O O m 44444211411 TI".l T T T m -n:-n m T T T T T T T mm T T •�. Hi Hi Hi v��v vvvv vv v v v v v'vv -o v���v v 0T ��vvU�v'0D0 c m m m m m m m mom m m m m Ilio, m m m m m m m m m m m m m m m m m m m m m m m m '_ ' ' �. a • s a s�a n o. n a a n a n n a a a a a a a a a a m 400000000 88 a a 4 . ro m.o:o m m ra m(p cn m m m<c :o o ..... . ,o 0m 2222222322 W W W W W W W po m m m W W m m rr comm co m (0(0(0(0(0 m m mm W W W W W W W CD W 0 E. 000000000 00 0 O O O.• lo. O CO 00000 0 0 00 0000000000 a 000000000• 00 0 0 0 0 0 0 0 00000 0 0 no 0000000000 18Y �pD�pDDDDDDDD DD D D D D D '8 D DDDDD D D DD ).DDDDDDDDD 0 fD m m m m m m m ((DD 0 m m m v Q. rm lD m m�m m m Om m ( Om m Om m Om m m m m m .0° aaaanaaa as n a ac a a s n n a a a a n 7aa aaaaaa�. as e yQ{}Q{}Q{}Q{}Q{ �t �4jt�t a t a qt Wt' fit' $1 at t' ttk t5j a Wtit g�t' Sc' ttat TA m 0 0 00 0 0 0 0 0 0 0 0&o 0 0 °o il 5 0 0 0 0 0 o °o o�'OO 0000000000 88p8p8p8p8p8p8p8p 8 88o0 < AAAAAAAAA OW,O N N N 0N� (00 .....�T(NE W �b Q.Q� OOD OOD OOD ............ pa NI�0NNNNN NNI�0N cW1. N W 8 A A A 6 N O O O O O W O N t0) AppApp pApA pApAB W Of W O/ W W O ��m W 01 O N -,,,,,,,J, Of T W W W Ol W Of n mMmmmmmmmmmmmmmm mmmmmmmmmm❑ImmmmmmmmmmmmmmmmmmmmmfnT m�Innmrt1mmOOmmmfIn�mIT7TmIT1mTm v m5�m5<�«�T T T 5<5 o N o D q 5<Z«r 3 r 3 3r 3r 3 r 3a 3 D�D 5 r r_3 rr rr' T rD rm m or�orm��rm c�A orm A om r� OO O C o3 o 50 D 1 0 0 D N D9 N D D(n IDn Dy�r5 D�r DZ DZ DZ:DZl ZDZI DZ DZ DZ D- A=A A XAXA A 2 000000000MZO1■■-zz� BoDDO o00om0� � zzzZZZzzZZ x= 1 1 = DDDZZZ000mm A . N Vn 0 0 03 mm ,��0000.0 z cD cD �WWTWWWD DODOOOOOO^).,,o o $ mmmA A A 1 0 , m m m ZZZZZZz,t7T000 o mmmmmmmmmmmmm mmmzz00o000° o I 000m=m cccmCArrmm m NN., Z1-Iz DDWDD 0 = 0 mm0 0 a3 .. >> .. 00EEED DDDDD ==00, 0000000000 y TTTTTTTTTDDD ��� GGCCCC DDDDDDSDD >>> 00000000... W›W-M-- mmmmmmmmmmm I AAAAAWAAA mmmm 0O -1 d_I- 0000000-40 D DAA�Am - 333333333 >DDmmC zZZ ma � mmmmmmmmmMpAA Op u NC" g Oo0000Olg D Z < n DDDDDDDDDZZZZ ZZZ ,..x.> DDDd In 0"WWW ZZZ0000 ! 1-1-7 . NNV �0 0 o 5 c C c c c c c C C 0 0 O O o m m m B m..m O o v T T3v M T T T 0 m m m c ° mm mmmm m o o T 0 33333333 33 cc 0000000, 0 mmmmmmmmm-c mmm 99 m 5555555 rrrr C zzzzg ZZZZ w zz z Crrrrrr pppop. Z -1-1-1-1-1-1-1-1-1 •(-I-i 3 ww NNn / ;m ZJ 000800000 000 -- 000 .... ZZ 0 W zzzzzzzzz < Z Z Z S o G G C D 000000000 m m 0 00° 3 mmm m W <<r 00 �o D D c r c We) m 8 E, 11 ss7552ss7 SSS a a rrrrrr rr0 10 m yy 0 0!0(1!1) NN N !n 0 X3333 N A DD ILZZ I-u-U-u-u a O G I M D D 1 1 1 1 W W W a mmmmmmmmm m w 0000 2 0 rrrrNW"" o M[ f\m(O f(�0. $O W _ 11: rD (0 0 (0 W N OD Q?D QQDD QD m ¢f0 `�`o �0 r3 j' O j N w.O� - N (�Si W(.?,ELI EE2 m O[���`0��`'' Qf A V AQ w N i L o N ��77JJ(�QQDo O - f� f3 13 f3f.�f3 N N N N NIS I.Z 13 N NR fI OO OCCCOO O O O O O O O o_ C O O _ O O O O O O G O O O 0 0 0 0 0 0 0 0 0 0 N a N 01 m�p o N N N ON o N(T N) - N _.01 - 0) A (N) ,N) - J -.01 O.01 N N N N -•:', -,.T 01 01(P w 0)0)N N 01 N N 01 m o il QM�5 ��Q{ {pp� V O Ou, ..O� ` (n m S N01NNN N 00 fop ..........a�yAp ..yapp��ppp ((ppp(((pAppp 10-4 W W � 40 OJ1 O N W A 00 m OOi P m m W W��p 005(00 U a of cd38.--001 W W O 000!!!OD tttDDD A OOII U' O O w N O.O N N w 00 n m . ?7'N z m 0 3 0 ?w0) c 3 3 m Q r m 0 M M M M M M N M M M M M M W _ <J p O�i W �ppp V �I (y� ypN�1 pW� (0�p p -7. -s W N) S.f W''.p(40)(�(� 3p O. NN NW JA J N NL ON NP .VNiP O ••NA W.O N+ V V N NO[Tm ODNr0D C1 NO O ONfJ.000NANN o. 4 ppap f(O�T.(W(o�p-pp•Na(p Nto J-.ICp p0) p y N p rp m o WW Of ppp p m N O 1 f O N A S O)1 O 0 0 0 8 O. tNT 8 S O 8• •8 h N 8 8 N N O O O 8 A 0 0 A A S o S S O 8 8 OVi 8 8 8 0 0 0 8 8 8 8 �' yy a a pp pp �a (aO�(ppOp�.(ppOp�.(p(p�n OAt(� 8888(pA(��. (O.88 O 8 8 tp8 O• S 8 88 8 8 OOOO 8 88 O N(pA�88T8vo§OO C (SO.$O.$O.(0�2O5.O.0 S0 O S (O(�n 8 O• 80 O SOO58p000_O cc- 0 0 0 0 0 0 0 A A W W A V .0)D (0)0 N o O cocoa, (W�(W� cn U. N N V. S O (g O mE �N�pp N N N N.0)(pp N N N 0 O> CO J J - 0-. J p0000-p E. w <0 f0 00((pp�A pWD�0up+ a' 00ESS800000 W 00 00 fJ0 _ co A W�N VNi N ODm W OD A v88 W WOW.OfD A W g� VC,� gpggQQQoo 8 m m o w,'oo 0 o m'o-.o_'o _ -^ mmmQmo mmQ + r3 r3r355E22 N w 3 w N .-Q 3W�p�_0� 13(x. r 0004.A 01 N CO 0±,C0 J CrJ N O• Q 8 A N O V.M f 3 p'D 0 0 O `� 0 0 0 Q+ O�7 v O) IBS 13 13 13 0 I0 I0 N N N N f3 N N N 13 0 0 0 N N 0 N 13 t�5. f3 D f3 0 N - X 000000 O O cc C O 0 O O 010 O O O O O O O O O O O O O O O O O O O O N N N N N N N NN (00 (n 01 01 0) U 0.0 _.r 010101010) (0 r 010, N N N N N N N N N N W ,055��DD1 �n m m v5i ti3 Oc m ZUCi00100 wo �, �-, ZZ��ZZ�ST.T.F -1-1 -Ii-1AD $5 m v 3 x 7c!TI \?i_, m G) 01�T.7 �n r AD mZ mmmm U)NO 00mtn? 00 1 O m A-N� (Z C �W��nr o r HZ 331033333 m = D ci) (n N - D� N Y O i 0-0 D ' D D D 3 D D D D D D mm m 0) m r m o -4C o 0 C 3J Z 1 0 -I m Z Z Z Z Z Z z z z A O < 0 0) < o r0 W 7( O 11--1Q117 11 z 3 m z 0 003 o.Ow c <?D m " z c�z m �s IR��_�Z In D 7 7 O 0 o in o m m 2) 1 cn O I(n 0) 0 r Z 301 A N m AOO Olm W(vim LJ Z/Z.1 LJ Or ry m 1 m r m ��o r 0 m�,n �2C�Cr 4 m - z . H m c0) N 7C �, o'.. aNay.u'.m 1 A z O zz Z < m x m m 4I o 0 2D D m 2 2��1.i•1l 2��13 ii11 m m m m m N 0 0 o N n N 6... w (o N a m m .--.. o N m� m( N N o 13r m p D M JN N w N w O>A N N N a'O w N -64-61M w N O w A N N 3 JJ N 3 WA m N m 9 0 0 0 0 0 0 0 0 0 C O O O O 0 0 0 O O O O O G O O O O O 0 0 0 0 0 N N 01 CO N 01 N N N 001 N 0 N T N) ' N 01 NNN N N (n vv. 01 01 01 0.01 01 01 N 01 N m >>>>>>>>> 0 > 0 0000 >0> 0 0 00000 0 0 00 0000000000 1 II Q`�vX 71.T)N�0T�-ro(�k�1 7 1 ll(�•X H l+��-X i ll X A�1�X�TT-i 77>T m m�mr3��13 T X I rD T D••_-•- N rrD z1.. O 8 w 0�5 z 1) it -t: § O O N N N N N N NNN8ppp W TV N � $N N UU O O W JU DN N N N UwV UUW O+N W N N Uw m m NW rm S S S S 222 UUJ„ NN O W gU O O S N A w V O W NN WOT ,O OO O O O N N NI6 U 0OU w N O Ni N 0 0T T T T T S N O N OO N UNTw O N AV g W V fix VTl T T 1 1 O O O 9,U N g v wW JOOA m W V m T T m OO O O �T1 0101UUm V V JO0 Umm T i 0 0 0 � 1 '9wF D T O 0V mO8U+W m+ T T mil - O O TTI T J0T -J J a a,00.-..1,-, T T T T 1 1 1 0 o T 1' 2,i DD TD J a g1-5 m iT mV T T T T T T 1 0 0 0 1� . "O = 5 J a a a> mmm 1 1 1 1 1 1 0 0 0 0 �� T1-11 'D T • D a aa > m90c.0 0 0 0 0 0 �1 q44-1-,(,Ter-IVceN S - n > >m m O0 0 0 0 a q > mm O0 0 D D L1 J 0> >0J,J J a mJ a r > l3 - C 0 0 D DDm m-I-I� J a a n a > > > m C) 0 DD ,„ ° .,0 7 7 ? a a a a� >mmmm l C) 0 0 0 D > .1 . a a a a a n a ommmm �; E��� a 0 D Dmm moaD a0 m(D D 2 ��F0 0 0 0 0 0 n ' D - 0 O����0 0 0 0 DDDD, = m n E0006000 >>»-0111m,,,„ a 0 0 0 0 DDD200` > > 0 D m Dm Dm mm > > ° J > R' 000 NNN 0E 13 ° > > > > 0” N N --J W m U Tr m mmm IV 1 00000 O N N N O UO@ - W 0 m m<m m m A mm CQ i -F.8 UUA 0 OD m t m m m m Am mm m A A)A CGC)rC)0 000 0 0 0 0 0 - ,s3,- O N A m m<C mmm A A G)0CGQrr Dm Tm m 0 0 0 0 0 0 J J 01V m m W Tm m m XX C oommA A A)GCCQ D m m m m pT T•n DDxXmmm p D D CGGGr - rm m m m m N 0 0 0 0 0 0 J V J wm W m m m T T T DDDTp mm0 0 0 p CCCS D D m m m m T T T J V J 101 Ofwm m m m T T DT T v) D�Txm�m CCCCf .D D D D S m 0 m m NU0 W T T T T T DDD =w gm m m T T T DR Dmmv m Mm rra30 m D DD D m U 0NNNN T T T T T DD3C333 T T T T T T T T mpmmv-sm m m m Z x 0 0 0 0 0 0m m>D 1 ;1m AT T T T DD71133333mmm0 QT T T T T mmmmmvvvX k X T T TZ2 §0&(o M r m D DD r m m AA D 3333mmmM r,3000f010C'mmmmOV VoX X X m m m rr -l7,1-1C Z r rr D�A-1-11 y ggg mmmm00000ccCOVm m m 0 0 0 Z Z LyyDZ nn 3mmmmDD00CCCCCTmvvv33 2 Z Z On yO mnmG) a R. .z Z00 nDDDDCCCC 3333mm 0n y C0 n _ 0 0000"A A00mmm zzzz ccvTTVVV33m3mmmmm000AGm J00000o �233mmmm2zz ,z1 1 00 P 00 A � 9TG0Orr0r 0 3mmmmzz1z1 1 0008p8p000 b �� � 60O8C 000 MU x77 OOcC'DTO0 y N _ -1100 0000000 z z nn■j w U -'04Z m (% 00,,600:-.,,-- ZZnnn- Zz0 ' 000t! rrr 00Znnnn( ) np : Fnnn• nZ nnCnnz a � f2o pCn0 1"'5 _ •' m _D 0 0 O "'111"""1'1 ak -v I m 1 0 T "' r �0 W m T 1000 --'11-' w - ... '.,... I a : m((W pp O oo000y . 3 N W 0 11111111111111111!! m m NN 0 o xxTTm3vA0D 0 mm 0 02D 000 o i)V �Dpx00mmN330v�O N,-;,,>,,,v 00 2E:00 tCD(n" l NN N 00( 'w N N T mm m • • N00 - U( 0 008 004 o 0 +N -+ 00f H m3yi033 0 0 (0 w A N(A A N m 0) W OJ NNpp pW_ 1 0 L �e 23 3 0000 - CO C Tr NNd? A 0 0- 3_2 0000 ( OU th W LD 000 CO CO O Y V D 0000U a OC OU 1 iT(i i i ' 11 a U U U U U ) ,. A U O � - W 8 m 0 S AU01U U 0 ,�0 w W C O V A 0 OV W W A W �N I Mit,.�..� D O OD Ot�O- w + F N,0 U ,'Y 1.,°, mO(> O. l - - - '--°CL ,m J w 0W NV O O p' S O °'O p'a ON O #m IF 00pO S 008 N 0N0pA ( (00 w T DA T 888 0 8N N 0 UT OA NO W OAmN N y 1 8 (-Ail U O m p �I(pp NN- p N T 8 A A 00(0 J Ol OV+mmA 8 UUW N AANNOAp lA AT SSS 8 U (D J W N N 0 #ppAp U8. 88 _ V A m O)8 O 3m3 ypp888SSN N UN W W O p V (0 fDm3 n1 W N ,„,,W 1 W.W N J O N U �NNN g 8S W U(W�UUN(O>O NN +OO O 0) ° D J T O O T a W N N((( A 0Jp NOA O J N 000 U NU m 000 O TU 338 :g 0 :U U(n)T N ,.1 O O 3) o '0 O U 0UC W 0 00 00U U m � 2 0 T 0 k" mm0 UUc,UUUT (Dp - " z• m A ��, 1 UUUU , < 0 UUO w O 00 UU UU8 U- O� F �0m 3 GT0 T m 133 0n W A r A A 4/m bb 0 0 3 C c dw m W W v m m C/ `�_(m3t0fOr3�����rO33Omr333(3r3 II mmm (omm .mm m ii (D J(N\O A 2 0 NNN N 1.30- NNN 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O. O O O O O 0 0 0 0 0 0 UUUUUUUUUNUUUUUUNU : U ;.: NNN N- N(T(N UNU U {�'�" %,..- ns• 'I m N 000000000000000000 " 0 DDDDD 000mD DDD DDD DDDDDDDDDDDDDDDDDDDD ��=' • a N JAA V .. r ••r D T v a N- 8N 8888S888O 0888888' N 0-•'.r N '. o0 0 N N N N N N 0-1 T i DN" N p U 8N 8 8 v8 T-m8ri 8 8 °o 1° °°°°o°S°° °8°°°0° 8N8y NEOUNo 888888888° N N� UN N U % U W N O OV 651,8 1 NW W NV 2N N N pN N N N N N p W NJU UUUOUU V "(m ) !@:1Pii".3§ , W W WV OONN w W W V_,,,A V W 'A AA 8 pq+p mpp m T T T 1T T T T T T T T T 1T 1T 1 T fT T T o 1 o- 1 o > o o o 0 0 0 0 0 0 o S o S o S o 0 o 0 0 0 0 T,T T T T T T 1T i T i T I444 I. v 1'0v-0v-0vvv-ov-ovvvm m m m m m a m 10 'a n a n a n a oa a a a n a> a o n o a fir SS2222�Sfo o omo o'1 ' ' : : : . . . . . . - - - W W W W W W W W W W W W W OOW W- ::P.',.. :(1 . W a Wa ( om_ C) oOOODOO OOOOOOOoOOOOO W -,,,, > > > > > > > > > > > o � o o � o > > ¢. > > o py # y p p #YC0aip #° pyp #pp #p ° o p o000000000000000 000 p1 8 o O N 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 V N V V V CO V J 8S8S88SS8Sm� � 88088S" 5iiiiiiiiiiiiiiiiii :41.ii: ; mm mmmmmmmmm mmmmmmmmmm_ Xvvvvvvvvvmvvv= -1�m m �..' 0 07 E': M m 0 -0 z Z m % 0 O l Ili C i m 1111111111111111111111111111111 - 1111111 m r,_ .�,W WW W�„g BBBBBBBBBBBBBBBBBBBBBBBBOOOOOI I O s BBBBB c i l i gil�g:888D D o o:W.: „I o • - • O N rr D Qp �O+T p' U y�•W ppVr.W WWA r3 U�U�U(A� c'cl I�r3 _ i OpAOOo00000000000000( ill111111 W W W T T V W U W CU U U UU U UU §-r A U W p'A U W � jO sY � b O V V S W (A ��N��V NbWeDA UW W U A U A m O ry N_-,- p W WAy W N(W O N 0 OUW N V ONy WW CO W rs)80 ,8W m W OS O 03 0 W S A Q ;(VWA V I UD VO O W W A U J W 111111 11111111111 -: Ili - ' W N ( _1!! ! !!!F!• - !!!!!it U U A Upp S S S pp yy p p p y p p S O RI n W� ON � WJWD p� U O W i ; A y a A O O S S S S S O O- - S S"O 0% @ U T m oU U U U 1 8 U U U U�AAA � O D V J O W W JW" O VWpp pp WWW N W W NN NNg.V J V U U _W ! 1„111111i O N W W W W p o ' oNe000 W o o o Qw" 0m o N . 3 6 A D. Z W 1111112-U O" 0( 0 O O O O O O O O O O o 0 0 0 0 0 0 T U U J U U U U U U U O U 1 U U U U U U U co'p m pAAAAAAAagU W N N� AA (A W W QAaAO V-I-I-I -I 0 V:JA 4.W p 'C, mmm O J O3 ,.. O V � » 1 U' W N m Z m o N YwN wN wb WO tO N N E D m o3e� 0033 omAmNm m mllp3gg22%gRAi o °„ 00°0°0°°°0°000°0°0 11[1111141111111111111111c.1,1 ( , :.. U z 01010M010.01010 U U U U U U U U U U U ' W.. g w DDDDDDDDDDDDDDDDDDDDDDDDDDD DDDDD”" 000000000 D 'y 000000000 0000000000 I 9 088888888 gp,,I, i .0 0 8 _ 8". poNNt.,„,N86 (4 , 0 0 0 r. ^) cn-c• P•ma',,,ra.e.a30, .0. ° 0 2n, " 0/ m c...1 -.4 a•Fc•3 0-4 -4 8 a * 8§88 88 E2 8 00 m m 83 . 4_0 :2T1,6„),14 _1, 8888888M NJ's, N'e 00' co 88 '`i: <7`,,180- m ° c'c' 8 8 "^'^'""""tAt'',IMMM8 0 C° -7..).t.I ,S1 co Co .g., N., 0 ____„r,,,,„ M 0 22 FC'n (NAC'' 8S '.1‘1'1"18°' (1 .'' 88 0) (ON) m m m 1121212121-10-10L10-10-1'' § N 881 8 ERgp,t1rg,agitt"08& -14, m 1111 -1 -1 _ . 000 . 0 ,,, , c.n 0 M M co "- w 0 oo ..., m -nrn 211-1 -4 -.,-.- ..". 0 ' m-ri -'11121--1-171 7' 0 m m M-,1-ri-^-9 -4-1 -I-' --. 6 00 , _, -1-1 , 71 . . . J0-u -0 cr 2 m -'c° _im m m m-4-2,-.---,-i-■ 66- o 0 m -n-1-1 m ,1 , yo yo Jp-o-0-013-20 g . s 1 m mm 11 -'-'-' 006° 0° 000 mm m-21 , _,....., , ;,,, . . s3s22 ....a a 111 -1 ,..,-11 B. 00 o o 0 .5n. ..r. Lni-li, 7,7, ,..,_, ,, v, ,u_a? CI, c3 a ,32.. 2.2...... g._25 2 E. 6 5' - ° m -11-1117171 ' joi)-kijojoi; l'-r? 0 S 2 2 a a g. 5 e,„?,e,a8,102 % CO m - Till 7, ,,,,,,,a,04,-.1R-moT. . g2gs , Ra ag I 55 a . CO w....p3EFE0 0 * -.-,1 To' <1... CT S3g22 §.2Lag-E-aggg.g. 55 28 '0 "Co‘tiz.' 0 c(13 F9) 8888800000 0 1 I CD s Eta a gig:122222222'c'a' %% 00 0 00 0 0 ;>) 444za-iiiii 1 Y CD''''' °I 2,cp,20 20 c'F,00FS'aFE 00 ow 00 00 80 80(-)-3 c)-13 0-°)02 0"3 8>8 0„0 ,?.:.0 „„›.,,,,› CO). c's, 'Po. 2L, a212.2.... ..... a , , , ° 0 00 0 0000.000 >>>>>> °I.. is, m 2s a 0. a titttatitt,„ ) 0 0 00 C) ›.›).›.»cg,t,g00-011 ss - - a o_a .. 0 › » ‘1'. 0,81.2.s.a . ssgssaaa a at 00000000001 8 ( '' i '1 i RaRailittlittitt 00 8 8 § §§§§§§§§.0 $ CO CD a Ea tttt- - 0. 88 8 88 0 0 g is,,,)to P.,"WW"/. a it % ** - 0.0/28888 88 08 8 00 =,' 8 WW.o.ttttowm J ., g '885?`4'0-R88 8 89R88 0=1 2-.. rt, oo _, 0 woo 4,. _ .„ _, 0m cc: 0°08 .0 088 .6.6.65.... 0„,_ 88 09 0 as" CO L•2, ,,,,,, 4,...„,,...0, .1....... c, 0 0 00 ,m_n_nz,..Dl 2532a2550050;;;;:,Xp-,2PPEI ; CEMMIrT o 0 _.._ F:, NC8 .,. 00 . §§§§§§§§§111111 gi? ,,, ,,' ,'..1,.,' &',&' 1., r,, ,,,,,4,, ... - F.,,F, R -.J....J....J,J,J,J....I...4....J m ---, ,,,, ,7,,, _ri,m_n„,,,,tp7-, tr-E,-,,,,E)ii,,cS2305),52102573.1.;302?-liwigozozozG)zG)z,?.)0§§8§06sat;c20 „; . .m --mmm-rImm-"P-1-r-'-r5Oboo>>' inmcmcmcEEEz--MMm ,, - milmmmmmm 21--°c)°°1-P- I-12 "1 i""; 71,111.2171,-mEmE;m5'1376."07.20Pg°m5393°ma9°a319°m7o°°m7°050)53005:3200503 ,F.7.37.>>x.):..)6);,0001.1.6›,>1,2).i.:_c3t•Lz;oc00000g2° 0000gaa tIgIll'lgpg7`1114-1- 5.'F"'ii.P'?..)17.!! iA!!!!!',7c.),c).°! 11,1,7:°:0:cx,-)c-2;(;:c7),cx);3); 80 Icl,m t zo ).›.).1'")>7(:). g"nm zzzzz zz.g.660mm,,,, ,,,m5°0,3...._,sr2 coo00,,,_0.0 (7) . zzz0"00000'.. - 0000mmMrT -IMm,-,0 .,» <;),5733: 00"::3 53x, a°21)KKEEmcf.F.F.F.=•=:,005),,c2r33,3,,,,,,,fig,r,E2tc.s.651; 15 a a= .1r71 -7j2z2'..7.11111-14mmifF''>>>>>>Z•Zzzzzztka' 2E22zz.?„sre,-T-Tzz 2 x & 061G)t/tcno°)*.a.2* zzzzzz _i_I-1-1-1-1-AF1-1-1-100-4-10acrTirTicoy,Soo 9.,...,-n.0)a,. x-i-I-1-,-1FrimrnrnMMMrtIZZCCC.2(11000054,MMZZ."1100M53 >>000° ITIM ammniMM_,-., 2..ZZZ-0000'1 >=54-1-18C)03L0 9 _,F.I.,,,,, „c.5 >c=2; c7,:c1:0!!_000_00_00_00_000,01:0 M 312''-rr-7-Izz-00()I .- - zzzZzzzZgg.Z.Ag-AQL)WIM r.)53142EE_IIT,..c_s. m 0°X.02. 1 ,-,znzno000000mmjAhim I 0% >>Twm>>_,-1-10 ,...--mmmmmmm _- tft(12- mo..u...m-4-4_- .....mmm 5o0 .....,.°Q'C):r)71071."r(?,<7'...467':zz%z°il z z z z z(7)z z z z c)z z 6 ti -. „5<-ZZ_I- » Z 000 ....6b M Eicel"m °222•51›-I H »Hmm 5000 -10 0 -a ,a) 1 z xxzz 1 Amm 11 w _.--2 00 00zz0-10 , . . zz ..10 -40 T zzpP a2 . -. --° = al -< 224n Za —1—on — to ..a2 :- „„, 1 8 , - -nmm-^ 1-1-.-r- r7i g, a Y '.. m 'Thi„ciiiimm m m c ,, 0 8 .,,. (,) m g a _,,,„„,80 Ti, [1,1,-,-; 6; 11 '''' 2 5-1-i-188E1)000°4)G) 0 ..4 -I-1 c) G')C.)G) m g et02 r•-, VS ,- CC) -,11 0 0 ,IN , --- C9 11-4-:-. T. ,S.TP.acc, 2 VIC Fi -I m 1 1 0 .. ps., 22 .,, t ,6,2,.„, ggg ,, e, . co co. =-,L--, ,..,,,,, 0, 8 000000 ..,, Ur.. ggS(, i ON) .'-',1.-z! 00 0 0 ....0000 (,,th . CO ,0 §r..._,2p„2,.......s!! ,„ ,,, h1 c,c,,,..., , ,..2Cz' 5,0 .0,2(1, ..„,.; ..,,,,,,, -,20, ...,0r,”0011 9 0 cl,:, 2 ',.‘,Y16 ,,,m §nd,NogN■1380.15°°0° 'h -•<,1, 140,0' '''' N.,N., g 0 0 gagEg.„.,„ -4f0tA 0101010 1111.'th 111 0 x = -•,T,s, m i., - Sc' ?s, - › 0., r, 00 _Is. „.0(7,0.....2mm..,,,,, ., ,, 80 CO z,, w284e.n I 1 0 0 ''''''''''' -- 21,,,K)har.,K21,Jrvh.Jr...) _. -,,,,,, 2,4 cl., ,.., 88 Lor- 8 ZZ m " -0 ^ - . ,,F:, ,C.,9 0 WWEiir,,I.0)01-,(4n'' ',IC." ). ' m p 2 70 Z 0 m 0 < co , 1 I 0 0 44 44 44 44 .4. - a ,..., ,, . 4w " _. NI C = NCO( w-.W Arl _,,te. :: - ,7' "!.i ,A$ .1 ...4 0 . ,,,,,, ow t4 7" .0 CO C0 8P m ''' • -.8N82 8 8 0 " Fs',0" -‘ WC, 3 00° A 0- 8A° 8--•1 " -48:1'''JX:44 m" MW ,,,,,,. . cflp 005 ob sa st ,., .... 4> -0 -g P-P.:',t ;;;.A-T-t.:888E.18-1 88 r0 b 0o 880 00 , ,„..0...1A& 8 "-" 0- c4 --I N.,8 r.,,,f a a 0‘ 0 P ' 88 880 Q., .,, A 01.RA.,..8888 8 n ' "-" co'nli 88.8 =tt cd:.' F'"'• - ' 88°88W .D. 4=L6; CO, CO Q 8 8555 (0 ,0 gi 00 0 ,P k 888888888 „,, ,, cilt, as CO (838 8 0 g 0.0.0-111i 2 .17 ' 84 '43 808 ggg&'gliiii§§8 88 80 2 COO) § CC 8 TREIII 8; B •• -=1,' o. -1=' COO 08 §, 8888§8 ° .5, ma: CO 6,°&1 CO Fc,' 8 OS 555> CO g" 00 = '-' 000 m88 O. 8 =,`=‘, CO 22 ° -. -°' 0 -`:' Eric'cis,0 8 au'ou'EEP''"T'188`15°) Wm8 ---1" - CO .-• . Q zz...„ ..0_ 57',.?F's 42 1 V A -4 co 8, (0,0 -. -.0 'R3 3' 8 88 CO tralogR8cci:(00) (° , CO '.20° m :',' co tg2t §S§gi,;-; . Dl 5-,' 8 w-', 2 0-...-4, oco -... ,,,," ,- -, ..., o (00 ococ0,0e‘pg!-3 ., gc°,-;3° -.1.1 ,-<36' -'''' ' 8-- c, r''' c.„0.,°.°00m0010,00°.° ,C''' " g2 (00 8 2F=2REgic4gg5.g 0 iz-, r.)8 0 22 ,,, . . ,,,ccowsoth > gthg R 0. 2 CO COO (Cl m z mEm ccDFF . ° CO j< CO 5(0 (0 2 sg .600°0 (1,7„ mm ,,,, . m c, , FIsloor;-.xxg,- K) 0..... ..m. gg :-.m m g 1-1111 ,0I-1- 00w- m , 17) CO 8'6 2 0mmmthmu'u'u'u.>r->> tg mm 0 e,, m 0 m omw0P'31-pE -0 CO th ›o›c›»ttczcc 06 KC G> -`>. P, m m - zorTir7c0Firil X 0) CO „,`'''), )4 L'71.1cocCocS,9000z0E) cx, corcp, > Pr- m (7, 0F,-vrim , 20 co Z 0000,_0,-Scc.c00F,. .. r3,„ - -, 0 i T co --,0 ryirtii, r5 1;1,F, C c-Ico- ...›.00._,-, -, (p CD 0 _T, r31 r co Uri'E, ,..1 > W1431thI-TIZ-1-1-11-10-Inam K1‹ == F ccs,, -ir, 0 CT FT, c7)1 r,11 ,- zi,- ,7,1.y- . -T-T,, , , E i 2, ,,,,,, . ...No mm—. >P mm > z m , 5 2,7_1- 0 0- m --•... mc.0mcn°''"' Ox z•- mm m o m (0Y Stu° iz (..M07,- 7,, m rn z: ., 1 -0 co r- >>44> ,Z--'- 0(Pr cr)co 6 * ziizz " -0 _1' OX(.4t5 oXococr-,,,m ..Mm co , (:) ,,`Cn 5M MorTi- .* 1- C P x >m 73 r,2 .n73 3, 1' m c_ 0 o 0 -0 > ,Z 06, ..F. F,L,F 0 11 th A _i ° 5 .. F, z -10 c, 2, ,,, 0 . . ,,„ ,e2S_E,:w ,, 41 . M. ...I ._. ao-•-•-`1711 R3 0 - I -"-- W 2 4, -2 0 7.- ,... ,o ,' .. 00.00 - - '..12 as A/I,, g ....- a,„, CO ..-r- is- -,R) ,.. 0. . CO ..- -11 0. . --•E .., a' E-,‘ Z;5c° P,°'',.‘,1 r).26 1..'12..4.-4251: :..):c;.:r0" :(1,7„: (18,,,! CO `.''''" 0 '''''''-nt"A g"'" 8'''''' 0^-5 o •- .0.0.00000o00,0m m'"'C'CI u"°",,Y, 0000000000 -. (((CO CO > 0 CO CO $- 0 0 0 (-)00 0 8 000000000° 00 > 0 0 0 0 0 0 1 888888888888 0 0 00 S' 888g888,8,§88888 S S 888 8�1 N8NN81�18 88888 : 88 A VNi N�N ON1 N cN71(NT(N1�fNT N g',,,-;, m fNn U N 8 cNJ1 0 O1 O1 ONE W W W ON) ONi N Np 8 01 8 Ni cNn UNl fN)t ONl« (Nn f0i) mOO�1O0�1 (000��11 mO0�1 pp pp fpm WW p818a�1 N1�1 WW pp .. f0 j Vl J V V O O N N �.: v v N 8 0 W W N 8,8,A A 63 N 0 W A vm fJ R N V�1 8 O) A 8 fVp A OJD W 7 .1N Jp1pp N GGGGGG O O) N m E W�.1 W+J V N N�011+ ha+ 8 J O m N J 8 A W N V N O .,' ,,, ,!1-71;1',""117-11121 J N m A V 0 Cn 8 J N e 8 J 8 A 8 m m O W A+ 8 N W W �1�7 i �' !1:=1111J2011.1;34701-70'S O O O O O 0 0 O O O) T o -H 1 m 1 1 1��-,-1-1 1 1 0-411 1 -1 ,,-J to io'i 1 1 1 1 --,--1 T „�,,.. 0 0 0 0 0 o 0 0 o 0 o 0 o S o S o 0 0 -0 0 0 0 0 8 0 0 0 0 0 0 6° �T1 11 '7-7 11 11 �l 6. m T1 11 m T T T T T T 11 T T T T T c1 Al�7 1 21 21 T T T T T T T y -i H H y 111111y111 1 1 m11-.°,5. 08--1•5y-1� 1111-�i -1vv(-(ppv0v - -a �,� vbi�'ovv(pp 'oivgvgak v v v�v vvcov -71,Q J J = 7 = 7 7 7 7 7 > j N =.ti S o , J J J J , > > J ig J J J J J J J = 2 gaaao,aaaaaaa a c' as a o. aaaaao.a ao.o._aa a a ,2021,55= =o.aaa aaao.a as J J J J J J J J J J J > > J J J A'J 0 > > 7 0 J J > > C O J o >> > 0 7 mmmr�mmmmmmmm aim 00000000 m��mm roam m m mmmmmmm �mmmm F�. mm 0.000000000 C)OOnOC)C)O C) ° 0° 0 - 00000000000000 0 C) 00000OO 00000 °O S*coco 0000 0 0 0 C) C) °C) C) 0 0 0 0 0 0 0 0000 0 0 0 C) C) O O O O O O O 0 0 0 0 0 0 0 Sfi DDDDDDDDDDDD > > DD D D=DDDDDDDDDDDD D D DDDDDDD rg DDD DD C0C(p 0m000000000 m m (mp m m 000000000000 m m mmm m m mm - mm 'ZQ J J J J J J J J 0 j 3 fD (D N m m m m m m m m o 0 ? J 7 0 j J J J J 7 is l-, o j - �` > 0 J O J O O J O O J 000000000 > > 0 a a 2.0- it EKKII% 0QQ00§§ 8865° 6° g 000000000000 O O OHO 0 O 000 O O O 00 0000 00 .0 .000,,, s ' go 0 °§§§§1118gg.§oo 8 sk" ss ssssg oo 000000000000 N O O O + N N N pp 0p 0J Jp V J V V01 Jp V p_p QVp jh, W $ -1" (n N ��A A A A A .0008 W W pW�.pp1 QW0pp1 pW�.pp1 pWp(8��.1(8�.f1 WW(�pW(�pp fBJ(J W�� W a OD 00 OND AAAAAAAAAAAAAA 88 (0�� (��n(O�1(0�1((�n((�n t.D t00((gyp f �cp X00 W W W W W W W W W W W '. A A N 8 W -V V V V V V J V V V J V V J 8 DD 8 DD OD 8 OD W A AAA A O O 11,,,� ' G�L�G)G)O G)4�0000 1G)O G?000000 �O4)c)L)G�000O00OOOOG)E#OO rmm C C CCCCCC 000000 r-rm ,r rlbi ��� �� CG0000 QOO 1-rrrrrrrrrrrrrrrrrr -,,,!,t,-, {j{ { m t<fl m m p p p p O O r r r r r r r r r r r r r r r r m m.0 0 0 Z z z Z Z Z Z Z 3 , C)0 0 $� >>�2Z$��$MzMzz� j{{°°N.c�0c�c�0c�c�c�ci�cicic��c��A�c cAicA xXX X� ���� ;oov p Zz2ZZ 8°4SU rr 88°}11°) V TMVCT�TT {�MWT% DDD <<3 3 D D 3 3 3 0000°°000000°O 0 0 0 O°in A m A m m m m'n ri m m m m m m c c c O mmm°m°°mmmmmmm mmm m.'0,'p 00mm m0O m mmmmmmm A,Z7,-pAAA rr 0 rr rrrrmrrrr ZZZZ 010 «G DD r m mm mmmmmmmmmm -4,m 1 -11 �� i A O_ 0 mm,,,,,go,V)!/ y NN0(000w ) ooC/ fn 11� A °°°°000O0O0° Tmcccc ga�� mmmQQ�?r mmmmmmm �� D 111 -1 1111111 mIDCO CD B°-3� DO000Orr r r r r r rr 0'0 A '>'0 zz ;O0;O 00 :i1.Z1:0�.'9 A Dz Z Zm m m m mm m p 000000000000 ;u >mmmm00° Z.'r�-k0 000000000 OD000D0 wcc z 0000000Q0°QO �rt�i'�j nCZimy 73m vv°s' :II� oc 10 ppp(p�pp�Spmm , o OOOOOOOOOOOO ��Tflm mppDDi 000t-�• me_. pDDDDDmmmm 5 33333�g33���Zaz00000001�< QOO °1-0111*DD o vvvvTVVV��v�AOC) TToopo 0 DDDDDDDDDDDD -- 5 c y 'C0 ZZZZZZss�mm C O o o o zzzzzzzzzzzzmpo.��Ek-z ��^ cziOOOO lrOO � ��)�i ° °000000000000.0CNm0ZZZZ O is so CCANN(Di>OO°I° 0 Cf 7i�(�0 o "L�n�nmp0pmv>00 ....e -� W M'..m m0n��== m 221. —55 -i 1 1 ¢ ;42. O p— m —.c '_ —3 r 0 r T T T T T T T mm-0-0m 0 �1 m cn T T T T T T TAT T T T T T T- T 0 T T T m13-0-0 8 T T T T �" D33�3�33� 33 Z 3 r rrrrrrrrrrrrrr D C 00DyDDD �DDDyy DD#° ° �A g p 0 mm mmmmmmmmmmmmmm o .. 0 0 00000 C7000r m 'it n J� mm+ fO o `D O m aommmm`O t0 tD t0 mmmm c0 V=' mm m'- m8 i +1n�fr�03n�S��n�3T [J� ¢m4 a o ti a� 313+@@AQl Q�Qffv�{3ia o �nZ+ E��° "�o RjoJ ' u3�w poi) f3 f3 I�13 13 t3 f3 f3 t3 N N N N N N f� f� f3 1s2 f3 R—f3 f�3 f3 N N, 13 p„ AZ te$.A� ,„N 13 13 f3 13 ' 0 000000000000 0 0 00 0 00000000000000 0 0 ;0000000 00000-...:.. 00.. 888888N88N88 +(n +° Ncn0 +8 888888888888888 +N +8w +►8888888 OD.B8N8N 0)88 0 m,�Q mpm0mpmmmm m 0 A W� 8 A A A A A A A A A A A A A A 8 D :8 8 8 8 8 8 8._. W A W W pp�"ppppp .0p p000 0 8 pD 0) O O V 00000000000000 8 p WV(VJ V V V J J- V N V V 8 8 � o A 8 000 0 0 0 O O) O m-.) A G A . W W'Y v 8 0 O D ca 8K, V J J e A W m W A A�yf 8 8 8 (� W Dmp(p.11 pW�p Wp B(p�py1 O m 8 8 (0m (�(�pN p Np((.p��A O T N N OD0 f.1 8 N N(J W A OD O 8p 8 N m o OAD fNT(Nl1 A A!Ji A(Ji 8.. NZJ A 8 O O 4 p f0(T+ ff m N m NN K3—W(1388 ppppp 8 8 0 0 8 m W N 10+m O CJ ODD(f� (f� m JA+O1 V W 0 J m :p LJbb , 0 o d o S.' o �i m N Igiri CO �i 0 N M 40. a w: I .W N ..� W + �t pMp +p++(� Wp +N N+ IIIIPf• J O N 8 W W V Np�O O 8 W A W p Jp O v A pW�N A m N a A p A�W W t D m N fNn O I +O o0 D D C Np 18 p N O O 'J^8W f�t.OT11 O N A pWppp�N�pp�°�pp cn fO N O OD W V pQp O Q1 Jp OD W�l (T A f/� A�A N#J N W W' 0 0� m m 0!,. • -8g 8 0 �, ODOOJDN ODN801NSA8. 8 0 W A COD° O n G..iSDDJ88TJ<J,Nf/i OS OA m(1�v+8+01 50000@ 0 {i a s y a 8 A O J V O pJ N N 8 N 8 CS y 8 8 p D (ppn pqp��n[(pANNNNNNNNN an N a(pail N §§§§§886888 a AAaAAc1,(yn(p�80AifA) cg pN§ a .(pail(pan(p�(pA�(pATfpT(A)1 Ilroroga5g,,,c- '48 " 'TO 0,.888888885 O O_ OO O 888 8 OO(O�OOOS a 88888(n(�(�(� OO N 8 W W W W v c8.1 8W�.1 x.8�.11 W 8 m 0) m c(JC N W8W c80)00 c80 00 c00 0 c8O m(738,S 00 c80 c8O N :W O A W8 W W8 W:' W A A A A O c20 0. X 1gyp p O O O A O O O O 0 W O CO 8 8 0) 0)0)0)0)0)0)0)0)0)0)0)0)0)0) _ O O(0p1 O O�yp O m.p J 8 8 8 8 8 a 11101§§mmmmm N 0 m V 0 W co 0' DND OND ONDq W :W NJNOf N W 88"2" 0 V O aA m §m m m co O 00 000000E2§11 O § p O —888 g �o O O Sm X .n,13n rf ,c3'o N + X30 00000 + nl nl nTr r r � Nn) N A A A O A A o o O) A g 3▪A 8 8 J 8 O + m O as � 00 N a as a saga a ti N a alaaa .0000 _sa D, X 0.g. 00°000000 o al'' 00 0 00000000000000 , o 0 -0000000 00000 00 ,_ 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 10100100101010101000)100) 8 8 (0(010010010 ,a,,,000,71; cT 8 o 0 r m m o m m m m 2 : CO a -,-,1-4; D 00000000000000 1 m 0>00000 >>>>> 0 A r-Z Om mD m mm m w C n m OCCCOCCOOCCOOCCOCCO000000C/) ' z., CD) v Pm m mM w CG 000 m X Z O_m'i-'""n1-m111Cp c z tai A 71vT.T.T4-> L,v-u-uv = r w, �0����� 0.0.Zl.Z1,'9 on rrzmm- mmmFi0 Z D vN 1 °n A�m�AailiA000zow Y-,, 111,, ' 00000 mQDmmmmm 1-C-I1_I mr 10 C)r nny()=D D '� DC N X11111111111111 5 00)».. (/)U)ln fn(n :mm 3p C-C-n r rC-C-C-Z, O° z . NN O)0)p1° °°°N°C/)C/)f° r- z z z z z °2 0A '0�1�vvv0 m 1 Or G) 0 W 1 00000 v DD0DDD,D Z 0 m 0 .,-..,--40,,,QD .- N P C O N N O - >rI O �--4°-Ai�1A • m Z t3 C JJJ V i. @ 000000 0 P �.1o_6Ddoto 0 3L O 8 +; r`. ',in,N 0) 8 0 D m z (.7) o 8 ".. 0 0 �n3 Lo ���� - 10 ��1� '° m X12'Em l°l°m`�nmZ rr3 n�i r3 .05(.3222g' � rnm's� 0� 092 mm �_al -000 0 0 0 0 0 0 0 0" 0 0 0 O 00000000000000 000(7,..,„,00,0.u. O <0000000 00000 10 O 8 8 8 8 8 8--.-...a..' m!,',n' (Cr 8 8 8 „,,,,,c, (0(0(0(0(0(0(0(0(0(00)010(0 0,_,,,, 8 8 8 8 8 8 8 01 8 8 8 8 8 8 -U W DDDDDDDDDDDD O 0 °°.:.. ° 00000000 0000 ° O .000000° 00000,.,,. 'DD ° 888 °o°o °Q °"8888858 °o°o °o o° S °o °o°0 8888 8 8N8°°8888888888 (NP (T(N)1p� m(TT '�j MNW 8'.-_. A A (N) 0" m m A fNT(_,w(�tf1Jt 9O18 O1 (sfTal283J.fNT0fNJ.f(N�H(U�fNTNfQNJp.fNT fN1. N W 0 W(�gW W N WW: p N41(�W " O 0 N N A W W W W A V AiW V[J.N W fO �JNi(T fnvN�OVD Qp 4pp�41 rop Wpp.. 80D V 0.4411 W W W W W pTp� A ° N, V�A Of0 aD Z`i�1'O pOp fJ.ON�1.4411 N1�1_ V pp�1pppp _ ' W : (WO WOA V TTOO c„ .�i: N01 -.1 0>N co 00i 0V O0D A W : (00 (JON N V W N V V NOD rVJ1N0O� A(!1A W OOD ,. O 000000000,-- . . . . . . 0 O O O o o O 0 O O - T T T-r��7 T T T T T T T T T T m T T T v vvvvv�'o�� v�v�vv� �v v v v v TT v •'o Sm m m m m m m m m mmmmmmm m N (D (D lD m m m m m - J - J O > > J J J .: J J J O O J J J a 3 7 3 a J J a ano.nna_npaa '' naao.naa na a a o. a aia a - - - o. ( t�r0 (a m e rC rG fa ra fa fn'2 2(O E - - ' ro r0 tF rO :(p w w W W w w w w w co w w w w w w w m m w w 0 w m w W•• Im • w. 0 OQQQQOOQO 0000000 C)C) O 0 C) C) C)C) C) •� •� 0 •.1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O C) 0 C) > D D D D>>>>>' D D>>>>> D D > D D > >> D - D N�ij6� Co mm00mmmmm - mmmmmmm Om 6_ a a m is m ,• a a a a a a a a a a ay ay '�j ' ap ap a a s a a a a a s a- - .. . �. it1 �t1 %4KtRtt ik#ik #' #1 muu a °1u u au :° '. o 088888 x 0000 00 0o O O o o . 00 0 -0000- o -o q o 0 0 0 0 0 o O O °° o 0 0 88 o�$$ oo °0 0 0 o O oo o � - $$$$ 0 o S 8 8 8 8 0 0 0 0 0 0 o O o 00 0 0 0 N N O N N N op -O O O-N 0(n(0p101((pT Or 0�Np(T pp�1OO11 pp�1 W -' A 00 V QVQ V pVp V V 0 OOD88Smm8 W 000 W OI OD OD 00D 89a- m m N A W W W$ •.z=S 2=x x S S 22 S S x x p 0 0 0 0 7 0 0 L)0 G�O O 0 0 0 Q 0 0 0 0 0 0 0 0 0 0 0:m18 0 0 0 0 0 0 0 0 0 0 0 0 0 fnmDDDDDDD DRr DDDDDDDCCC•mmx A�7-mm.mmm7p7p _< A �1;C(;�1A 0��D DA A0 A0007� 0 - ri������('�000rr,0004?OOmmmmmmmil,„„,,. DDDD�D �DDDDD���D DG •{-1 1-i1-1-i-11 r 00 x=7171 T«<CC c +O L7 0zz m m ao«[o ao«w w«0)m«0<ow{ w{01«01 wcv 0)«m 01«01 w9o«m(ri U1 NNNC-1-1-i ANw 833333$3 0000000mmzzz000ZZ ZZ _.DDDDDD D DDDDDDDDDDDD DD p oo -mmmmmmmmmm DDDDDDDD OOO OONwrndo o,yp A-nm?)?I� xA0 A000 A:O A AAA A A A 0A A0 (A CC rrrrrrrrrr wA11 T17Jw 7JA 33 Z ZipN U�yM Nt�<tnr .'0 b � mmmmmmmmm��7cx� 74 v,� mmm.rt.nTrrrmmmmmmmmmmmmmmmmmmmmmmmmm�{ . 1-0i1-01��-0i 0i-Oi -�TTTTTTT..D D 00 �� MM-"M7QQOOr•m rr �JAA00w0 : 7'3"3'0A0 Z Z.9g A33300DDD DDfi mmmmmmmmmmmmmmmmmmmmmmm Ili, AD {-TI 0C� OC� 0mmmmmmm « � vv�i^-rr 33300oo€i- 1 Oi�01���0i 0i1110i11111������:. -1 .°DDDDDD D DDDDDDDDgo CCC OOZDDmm mmmmm R070AAAAw0A0T)AA0w00 � 41� 1-.rrrrrrrFr y.��wVV�v�m 3330-O Z'2 Zyy(n AA�;R°°°°°°°°00000000 88888888. 0000000000000000 < p p Z z Z Z Z Z Z Z z z Z '-=7T.>>>>>- » 3 c C«3 8 n 09-i N N 0 v) O 0 0 0 0 0 0 0 0 co "ice "000�000 �������� S f}DD__-ZZZ2po00o000000000000 C)005_zzz Z O i V 0)'O_<_<_< �� ���w V V'0 �� 0 3.„3 .• lccccccc zzz -to 0000 DDDDD DDDDDDDDDDDDDDDDDD mdc cNN N0)mON C}00' z� OO '0[7�'DZZZZZZZZ zz2zZZZZZZZZZZZZZz Uf Z -mziZz 0o 80C 0000 < «««« «< zzz 0 0 0 z zZ .4)0000000 c mmL� CCCCx-z2zZZZZZZZZZZZZZ2Z22ZZZZ .� ii C/) �� � �� �� ,m-o-041 o�0000000000000���0���00 ipl ` a- zz22- � q�i D o ° mmm 0000 .oo 6 D c too -10 - o n r - 11111111111111111111111 m' :{�i .�i�i g ., u e mmmmmmm 3 C 3 �� -000088888888QQQN 2 2 2 2"0�� _ 2 Q m m m m m m�o Lo r0 m�o�o m m r0 '..2!1.: ::J (0 (0 (0(0 m D : w' -"R`" '-` -s ' s W W ° 0 a aaaRraA2211":. af3-6'IBS n'sc3a NN a N N a aN a - O 0 0 0 0 0 0 0 0 0��11.. 00000 0 0 0 0 O O O 0 O O W O illi0 i!N 00000000 V 001000001 N 0 0 . 01 +(, +0 501 N 0 0 Ol0 N ....8— W 41 W m 0(O 0 W N N f0 O u"'" W w g W W pp a W� (n(n O o1 W 0 8 N V O O N 0� OD Es v V O O A 0 0 0 _ 0 O W 0 W(O r0 O rT N (J ffJJ A A Fn.) 0 � (D N O A 0 W ,,s<-1 OONN 0 V Mf■ n c 0 d` p p N N M N: N #i4 M. M W is SJ i. W W a N N- �lII: O pVpO W Npp�W11 ppN1A _ - A N N W (1".°.. (10 ppW a OD 5 W- A Ap1 vrp r0 Aa(O 0§p§4f rs)V O O co OD y. 010 01 0 0 O 8 8 N 0 A A O F. J !! !!!!!!!!m !r N V W N V A N W V O W W O (A Oi N W W tG WN O N.. 0 0 0 'll t`8 0 0D O—V C O V f WJ O O 0 0 0 O C 0 0 S O - g O0. W Of NOf W V COD ONm O0 000D (T JO 00 D O 00 00 000 A A A A A:"-- A A yy A.„,44 - A'A A A A A A aa pp 0 0 0a1 0p1 IT 0 0 0 IT 0 0 0 0'0 0 0 N 0 0 U N -6 O 8 8 8 8 8 8 8 8 8 6'6 0 8 0 0 0 O:O O O O O OHO 0- - O- O 0 0 p O tp pOD1 O 01 (W�00011(0�1 0pp00D1 0 O O O O O O 0 0 O O� N a61-..-1 —JrO (DW OD N01NNf E N wt.0 O (0T W : N 00 (OO • W WWT Cl C41l p1 0011 Cl Cl 0011 1 OD0 V W 0NA N01NN (TN 00 N co O N W W W 10 T. (OO OOO tD OC� rW 000Q000 OO O O 'O o $`» ��po r .1-O rO fD W�1�+0 W W V fO W W �� o In (ND (�1�" V I_, m a aar3ar3m lira ' aa13r3r3aa as a a a a a13 f3 X O 0 0 0 0 0 0 0 O,_:"- 0 0 0 0 0 0 0 O O O O O O O O :O- - -O- - 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (T 0 (T 0 0 0 0 0 j mmmmm00 n1 33��333 O� O m c 00 - .0 O� 00 c 1111Rill (/) :U0)A AA -XA = 001010)00). 00 1 0 m 19 0 « -: O� O 1m 0 (n mmMMM°D-< ccccccc 01 0 0 m m mm 0 r2 Oz 3 T 50000Ti0 ���� 10 m 0 3 c �A A N0 m �p1 . D A � � OZ ZZZZ ZZ 01 Tl .Zml m 3 (n0) w C7 •A Eg V1 3C Zzcr��y 0000000 pO N < m 0 zz O m CZr w O z3=yi10+2r� mmmmmmm 00 ° < A 00 z 0m cn oix m D c O r D ww V O 7C,- D D D syy D D D H O , m o (n D� (� m y W -i zm -I-, T12z :A1)0T1, - 3 w K N Z m w . •00 • 1 W1mZrz0-10 clnclnclnclna)v1i(1n �m 0 a n z0 H z L OO z 1 C= OQ D 0 2 ° O-1 Dp 0 -0)i Z :il:f)() ° D co N m 0 c„mm M m 3D l) m r P-9 m w �o m m �o m r0 9-2'..2 . (0 ro m 03n1 �13�r�snlaa o a ar3 a N \ A 4-1 QD —p1— AAA A A O\1 r (0 0-/1" N N ISAZn . 222 3aa aN N a a a aN' O 0 0 0 0 0 0 0 .0 :0 0 0 0 0 0 0 O O O O O O O O - (T 01010101010101011,). .: 000. 01010101010101 (11(31 0 0 0 0 (1101 0 0 000000000 .>>>>>>> >> 0 0 D '. 0 >> >>>>>>> c511 -- . 0 0 0 00000 0 o o0 N NNN 0 N BNNN N 0 O!W N W W 0f Of °1 O1��(�tN. Ni 0� 080NNN NO Ni Ni (NT Ni e,72.O) m Ol O)Ol fT (J�W W fT m W O) Of pp pp J (� O Ni Ni Ni Ni Ni O 8N$ Ni Ni m OD OI TOf a NNN W Ni C (0 - C�Of aO J N JO O O W Co J J J J CO Ni A O m Ni (0�. ppp� p�ppp1 -p Ni V N W J O N N A c°1=1 O OD(W°p N W A N W A fT O A f/i. +W t0 tD W(T" J A co T T T m T m m•m =r11-1 T m m �l T T T T T T T m th y y H y -1-1yy y 'y y y yy y -1 y O O O O 0 0 0 0 D O O O O o 0 0 0 O O O O O -Ti T -Ti T T T T T T T T T �... T 1 T. 1 1 y 11 1-1 1 y 1 1 -i m T • •T T "OTT �T T T ro ro C7' ro ro ro(..3 S' ro N (D (D T. N 0 N m ,•m° N N N N 0 7 0 J J O > 7 7 J a a- n n a n a a '. a s a a n. a n a - a a ¢ a 'o. 5 J 7 J > > J J J 7 J -Lc' J J J J 5 J J . J Co CO (0 0 f0(0(0 (0 CO CO • t0 fn 0.„ (� (° f° CO W ••W W W W CO 0) W CO W •• •• ••W W !A m• ••W W CO W O O 0 O C) 0 0 0 0 - O O 0 0 () C)O C) 0 0 C) C) O 0 O C) 0000 00 O O O O O 00 O O O O O D D • D D DDDD D D > `D > D D >> - > > D > > 2. f0 (0 (0 co 10(0(0 CO CO (0 m CO [0 t0 CO CO (0 : l0 N ro N 0 fD ro ro N ro m N ro , , J- co 0 J J ° N 0 a a- a a Rama :88- a n- - - • u $ ° pct a $c $c' aQt u u O $ -O 0 $$$$ o 00 'O8°' - $ 0 0 -0 0 0 0 0 0 0 0 0- 0 0 °ii$ =o $ o °o 0 'aaaC Ni • O? 8888 O O 0 O O O N O W p y��O . •O A N fT(T(T _.- A A A m N II"T•o 01 (T J NNNN W : O O NNNN (p co Ni N N m O O W �� zz � ;�va000v`---sx2xx2xxxxxxxxxxxxsx2xx2sx2x xxxxx2x2xx2x � oo��;; +y;g m ;I mmccc 00000000000000Q00©000-000.000 rrmmmm'mmmmm (�Ii.,' C COO 0000ADD �DDD 3 ��`zi=iiIf IFOgoozzz '3Kc .3 rf,mm rr?,3zcrrrr0. 000" �• AAAmmm° mi 00000 000'.<<mmmmmmm mmmm NNDDDCf mzmm 0 mpA �ccc �SS ;,.Yy-iy••iyy 'OOOOOO000O000mmm ooOV•0000- mmZZZOOOnD Dc rrrrrrI�rr 000 'AA- mmmm mmmm vv1 C 6 J D tti m m m m m D D Dg�W O m m 3 Z Z Z m m m m m m m m m m m m m m y 9 v m m m 9 T T .T T T._ y y 2 1 y 0 0 O C :rrmmmmmmyyyp0000p mmm zz ZZZZZ zzzzccCrrr DDmmmxxx-1 m `v TTT TTTm('(+mm p 000plWw'3r�`S.<0055«mm,,,m33-arr,-0000.0000;`ZCC )470,-nmmmK A A�...��A:U A T T Dy y D D D$3 370 A A A A A A A A A A A A y T Z Z Z 0 0 0 0 0 0 0 0 y D D x 2= "3 C 4(±1 mmmar_y-a ,;y C)00000020000000000O00 Zyyy 81zzzmmm mmm000000�==0�.A %%0000000ZZZZZZZZZZZ ZZZZ'gOOmmr430mmm -mmmm2(zgge)333D0Dm~ O 0 0 0 0 A A A 3 z z z 3 3 E 3 3 3 c 3 3 3 A A A O o O 0 O O O O r r ¢s mmm 00000yy� mmmm mmmmmmmmmmmmmmmmmm!w,0(,,, ZZ----'----000CC Cmmm ,C Z (ft 0)2Z ZZZZ r CO mm CO Z Z Z Z Z Z Z Z Z Z Z Z Z 22 <-<<SzaD D'i yy y-�y-�zZZ Z Zyy�A00 m 000 y yyyyr r r cc C22 Z-ly yyy-i-iyyyyy-i-4-4TAC Ca y-40)W(nm mmminmm(n000r -- gS OOO�AAAAAr 0 izzzz ZzZ DD DDDDDDDDDDDDD -1y�--m'mmm mmmm D>mmmrrr i3 ZzzO00000y0 000000; 0000=C'-)6rrrrrrrrrrrrrrr1Rl0'flz�s•�AA.T •AAAArrr-(f7 000 •OD, 0 71A 5D.D0000 0 O0 1-D_i-D-Immmmmmmmmmmmmmmmmm40x(nr)D075000 •OOOm�'mo30 ,°y,0 Z2'Z C QOOm'm(.7)?/-)CA �'e OOOmm mAA AA AAAAA AAAA;f1A 00_r-mmmm mmmm— z—�. m ° '*'�{Z z rrr-(yy-(- m zzzzyyNt«0_5555«<SSSS OOZZZmm Ca m(0(0(0 �� i 0 mm N---(�A;o _ " mm(n(n 0n0000000C�(m0000.'OAA000 O ° ��mmmmmmmmmmmmmmm vv Co -(o — 2'..Z Z1.1 Oi Oi-0-11 : .i 0 D D D4m mm(O mmmmmmmmmm„0 000 3 o •O•0 F. m D 00c),0 2. °c .4<) r'r r r r r r r r r r 1-r.-Mir---15>.-F. �7 A m° .» Hill ' 2 < y.0 °. 0 O -�.i(:y y-i y-�y y y-i y-1 y D ° o oiO OO O000000000000 -(-i a CO �.° °-'.�- 10 000 $co °..G �2 z z C 67 II 11111111111,_11 NUUU '” : O "« ', �o Di OD m CO 2 xx 0 m 2 ! v (O J A Oo V Co(O (\ :.. N W t° f0 (D �, N 7 N -.,1„.„,,,. m U O a R t O Ql 8 ..... N J O N N N f3 f3 a .0 0. .0 0 0000 00 0 0 o 0 0 o o o ro. (T- A Vt N +N A N 01(!((T A N lT(n +N W.Vt (T +lT +N V N V1 •i(T .(.ut;.. Ni NNNN O A -+ V N y Cl) Ni co N_ p- Np O f0 fNi f0 N) O- � V (D O pN N -1 W Ni 0 j O !A (NT V N_.N (0T. (Oli (((N��� (p 0°)D �N�pp D• CO O 0_. W N N O CO :V A�p(°Ca 01.3 W iiiii •. •. .. W -" O- m W ° CO O• •O co W W N 0".1)' O A N A ro O W O" G B !!!I - C) NM ..x" C) D- gi • a. � lih = °p T A M Y fy1 0 N M li p N 4 Co op $4( oW N �.M NNN W N p{ A 0)' 0) O W W p C $O D w O O> O y A G'1...'',NaN bG 8 4"G' 000 OO O A N o $O mN O C O (V0 N+(T co O 'CA 00 O 0 Ca Ca 5 $ -op 0 § ,' A aaN 0 0 0 iO O f, 8+ A � $$ 00 0 A, O ��D 0 O , O ¢ W 0 o a , a) V 1_ 0 O R• � 3 pLL AO � O P O O e'� t - p- O m 3 3 O 0 x (00 Ni 0 N Q 3 A O :::..1 O "' O mm O AA y D 31° 0- W N - A T W N N O ml/) cc m D y A N co N O 0 O• (- .) C T T X - A N 0 0 0 0 C m m T T v r v O P , z O r N O 0 D W A m A r T r r m O1 u - r T m O Vl D > m* -. oo y 0 0 m mm 0 0 2 ammm(/) D m mm 2 < O m (n(1) 0 W D 5:>>>> A ,-,90301 mm r D y O 0 T T T T O g m y T A A H r O � �� A C Z T w -u) m z .0_ O m m O 0 > AC < 00 H O« ov I Z y z .[ O Z mi �_ m A m m O (nzmZmvZ O $3jNOjm 00 0 O A mm D O G : • -I fro m loA m z 0 m0 m0 0 D m mm N r ZZZZ z m om G O` 'm `CD NA m p (o . .• (o : (o F N N O O f�o m m O (O N O 0 O (0 O CO m Ni''s2"- Ni 0 0 m O m W N N • O m(o - • N N V J N ON 0 O to A N N 0 0 0 0 N N 0 0 0 O O_ ro Ca 0 OOmm : > DODO 00 0 0000000000000 : 0 D >>>>>>> i '°`: 8880180188p�8p�88088888888§§§§§§§6'°000 0 00 0 80 88 0 000 000 0 ,§2 0 (N(Appp(pN(ppp�1A A�AV(AppA�nj�N( N(DUNA�p Iy) �Qp �pWp(p ONgsf A �A N AA 8 N N ((0(00 fp0O V d N N (ND V N m m IV 8ON8 W 8(00§ §17J`Sirg[n OAf WSV V W R W AOf W> D�Do 0 AA - mO AA W V pipa p6ppp W J 0 fD((p -, N 0 N 01 0)tD N V W OD(T 0 A• N 01 A ����������������������-1 1 1 1 421 - 1 1-14 1 1 1._ 717:4 1 2,-1-4 o o o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 m (35,',0 0 a s O O O O O O O O O a O O 666 ,6 T T T�7 T T T T T T T T T T T T T T T�1 T Till T T T m m m m m m mil-21 m 1911 1111 �1 -1-1111111111 �7 X11 V 11 -R1 1-i 1 �-7-7 H � .4 111921vvvbv-o'ov$�v�mvva�v�v�4'�' 4319 v 3T T' my vv v �v�li��l � (� � � � � � m� m � � � (� � � (� � (� mmmmmmm mm m mm mm mm m mmmlliEi mmm m mm J J J J J J J J J J J J J J J J J J J J J p J J J J J J aaaaaaaaaaaaaanaaaaaaaan_aa as a ao, n aD. nn n aaa aaa o. as J j J J J J 'am 0J a a R a J J ? J J J J J J 0 J J J J J 3 222 '," 5-3 . J 55 flop 1IGG f�fG fo to fG 10 f0(o 70; (o t= (o 'rat''',:, tD tD(D t0 t0 ID fo t0 tD (o fo co co i000001.440�g0a �0���m00h0 : F,'n 0 00 0 00 - OO C) 000 020 C) C)C) of 00000C)C)000000000 C1000C)C)0000° 00 C) C)0 C) ()C) : C)C) 0 000 OC)C) O C)C) g: DDDDDDDD DDDDDDDDDDD 000000D'"% >> D DD D DD DD D DDD DDD D DD OD mmmmmmmmmmmmmmmmmmmmm°�mm0 mm m mm m mm mm m mmm mmm m mm pad yya papd� papd� papd� papd� yap� yCy yay ayop�.as ya yay a ago.y ayy ay yay yay yay yay yay pad a Et a pad po. a- a pspi� a s a aaay as a ya as iR it it it it it it it it ' #°' $' #' iR°' ' it##it#it#it# ': ' ik -:##' $'! " 4( 01 a 1 0140 40 40#u ic' 400■�����,�N,k 000 8s1 00-1§§8§§8§° o 00 o so o 000 0 0 00 0 0 0 0 0 0 0 0000-0 0 0 0 0 0 0 _00.0 0 0 0-9 O (001 N N N N N R'').7‘,2!,•2 N 'N N 01 QQ�1p�QQ�1 qq p�qqO p� p� qq p�0q.p� A A ANN 0): N N W W 01 (00(0�pp0o0)p(,��001p(�p it-7,1 0 S W d NNN NS�N..to" N������N�NN N (AT N m ..„,,4 (00 010 W T : 01 0)9(0 00 W L L L L L L L L L L L-t_L L L L L L L L t_L L L L L L L L ...L L L L LG.,-L L L ri ri L L r-r -1 $�3����33�3�33333$3�33�3�3 ;3�mmm m mD D DDD DDAD DDDD D Z z.Z zZ Zzzz 2ZZ ZZZ -_ 11111111111111111111111111 /p U)C/) ZZ ZZZTZ1)IZ(1 m '3 $.3 mm nnmT m mm mmm mm Cc c O O O O O O O O O O O O O O O O O O O O O O O O O O -1 1 1 m_- �r r m m m m o m z z Z p i'i z p p A.T)A 4-<0 0 01(1 •000000000000 v v 00000000 v v v fR m m*n-n Zzz *** G _ A OOOOOOOOOOOOOOOODOOOOOOOOO m,TAA m..mm mmr'-1{ r,gFp00D,ZZZZmmmmm -p-II`4';''11 QQOQQ00000000QOQOOOQOOOOQO Zz $;33 AAmzZZ-prPAC)Ommmmm��-7]� jisDD O C)O +O AaJ r rrmm m 6111 <. rr 00000000000000000000000000 tnm CS A00(�jm �A pp op maom p p m 3 3 6 3 3 8 3 3 6 0 0 3 0 3 3 0 3 0 3 8 3 3 3 3 0 3. S C C 'o r°7-y,�--mmm m D D a m z I A..p m A p©0 0 0 0(0 0-0 0 0 m j >>>>>>,.8 D 8 g D D D i D D D D D D D D D �O O O g a m m m m D g D r r $S NIA DDD DZ 3DZ*Z Z Z*1 r m m T 2.2 z TT T T <<<< Z � 1r �DDDD _1 ZZZZZ ZZZZ ZZZZZZZZZZ A A1A << N 2zO0o00 rrrr mmmm�,.-- «<{< <-G«««««««« � Ntntnoo -a C) (i�yytntntn#000OLOWm-( 1 O DDD ,���0006'c 1() o Rlmm W...W mmz=2ZZZZ m= d WCft� nZZZ Do 0����....m mm E mm ��52 DDDDOOOOOOD S Mi i m m r 0 0 m 1 C) Z Z Z C C C C 0 n QO OFrr� mm '� 0( 0 An nn0 X33�� ,. 0 mm„_.ymp0 �ttm mm .-(C) O' mmmm Z 014,7 N m°-' o o iC p 0 -zi-z--1 +. m 22 ZZ (D O °-.C4. �r�� r il D C)()OO nnOO 'P �i III z < e 0)a �'i, cv m m m OQOQO00 00 W W W WODCDODOW www O 11 3 vm r EE mm -o -uvv v mmmmOOC) DDA A A%U AA3 F°nmgg C >> m mm Mrn D mD WWO D z DAA ��V V V����� 00 (n 00 0 '010 pop O ZZ o _q., 0000 f0 (D0.'.°@(°22S2 = 010 m 0 0 0 0 0 (D 0 3 � f(e� QQDo[(f �e 6. -i++�+�+0 f3 f3130 f3 G_ f3 0(30 '-'5"8 N N 00 f0 0 O LO 0�1 �O l� +Q1 V V 0 y� �o po 01 N 0) W W W W O A ::: A f3 f3 f313n (3n � (�r3(31. (3mm NN N NN N 00 NN N 01- r3 _ N 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O O 0 0 0 0 0 0 0 O O_ O_ O_O_ O 0 0 O_O_ 0 O O O: O U 0)U V1 0)0101(0(11 01(1)0)0)0)(.000,,,“."'000,0“..0,0,010- :N(P 01 _A N N 01 01 0) N 01 N - N(0 01 -�(T W N(T N W(T 0)01 +(T w:!-!!_a , 0)(To)(T/T01(TO)NO)(T01(T(T0101(T01(T(r(T m O 1 11 A ER 11 1 ON O Z 00 (,-* p o(0�pp (W� ppo) N+A(pA..(A�(pA�p(pAp(Ap(0 (1((00(1(110 W (0 O P D D m mm D.-() 8 ppj N N W Leg, 0 OD W NNV 0)0((TAW ODO N W ODD,O(WO W N m mm m mm mDm m N_�f O : (0A01 fT(n m J P Cr- rr r AO S W AN ii) n mmm (mmmT1 T N 00\1 WO �O W Cl, N (T .'ft W 0 D D D 0 !p oo -`"' 0 m m 0 A o 5 m 0) (� 0p pp (� N4,..43.1,-`4'.N .N r -, 8 P.-b-1882). °(v+(T O N/0((T1(0 N A OD(r,ONi1,(Nl((1 O(A(pp((��1 OD,(VV))(O ¢ V,(0))W. A 2R;W iipip✓• A 0 1.: N(b: pgppp W pAppp O O O rp: O p,p CO,4 4s3w r 00 J W N N J�l U0i OD W vJ0(0J) NN0 O O O+. N O O O W 0 AOf A A0: 6:-.. C. N VA)O S O OS O0> A A g) A A A A A A A A A A A A A A : A A A 8 (081.-(8 888 8°0(8488o081Sp�S8poo88t8(88(y800 oo $(0(0� 000 0 mm (A(�A&(t(�1�)��f?jMNpWp pNNN yv_0 0NNO((O,�010 JpJp(O�)(O0�111(-(C�- 00 W AN (0 W W 4 N((0 % A '''S A v V 0 W S N W 0 W 0 N N v A N W 0 0(T W N((0 N N ''w 0 3 P. 0 0 O Q��JJ 0 0 0 0 0 0 0 0 0 (D (D 0 (D 0 0 (D 01 O N 0 O � ��0 � 13A��BQ„ f3 f3 f�(3 N W N N 0 '� '0� 0 O- O 0 0 -,i3- O ��JJ�NVQo 1 Q1 N + �n Vt+-26 0o 0 O A 0i N 0 2 W W W 000 O o O -r, ¢¢ f3( 00 0000(3(3r (3(30P,..°0°0(3 r3(3R(3000 ON N NN N NN NN ..... 0013 00 N :.00 01 X 0'0 00 00 O o O O O-00:0. O O O O O_ O_ O O O O O O O O O O O - 09_,O O O O Vt N of 01 N 01 0)01 01 N U N V1 0) (T--0 01 N U 01 0) N 01 (T (001 01 s N(T U(T (Cl (T z of (T(n N (Cl 017, X X X r X r X r X X X r 0 0 r X X r X X X r 01 19 O T O A m m m 1 O mom g O O h hh�"hyhyhhh�"1"opl"hhyhm"hhD Q0 C vA mA 7'r J zzo mmm m DD OL�''O0O0O(n0w0000)(n 0000O0OOtn 11 a� '� 3fO 3G < ZZO 0XJ o mm v_ (nm_vm-vmvmvvgmmWWmgvmvm°vm' , DD 1 mz N m\ mm m 000 r p,C m( mm0mWom0<Tm (,88Mmm(Dm(Omm W W O 0p T! Ar r :(IAX mmm DD CDNmf o m`+V)mm w 130)0)(301�m mol r r O '45M f29Amm`1Q�Nezi it MMS�m c4nl r-mi Ti Om v.. m� DO O mmo mmm = OO �)v' gg(poaoavnn)oZmo oy o 00 v > -I D0 zo A (D(D1 mmm Zz r 140(3 � -140 1 mm00 ;Fri Ti D 0m Dr r CCO 000 3 00 s�r1 �N� r � (193 i`�r3���ro(r3`o('S£ r�T. � �� "' ,zO N. m0 m0 z ■010100 goo , > ((0CC)i m m1�mSoO32o _o(n�1;1m1 T,(n o� ut mO N OO o. m �y p -rr� ,m:. ��� � m p 2S Rma o1a0EAmthth n(r(n o Nm aV1a a+ C C � ) (n' Op 0 Nvmi m4- Nmy i' > mi-, m D m m m m m m _ W D z N (0 (Cl m �Z > I,,,,.--N m m Z r O r m {�{JJ�OO Ot.Z f3 010 f0 Q�O�(`f f0(QOD�J f100D Q0D 1�i3100N 0 W 0 00 N0 (00 (0�({D�0 4C0$pJ - 0 (313(301.5 01313 �v�((f�t.Z fQ3 I�(313f3 N 00 0 00 N (6'6' 00 N N3 N((33 N 00 000000000)00000000000000000 O O O 0 0 O O O 0 0 O 9.9.,';?, O O O O O O ,: Vt(0of(n010)of01 010)(T(T01010)0)ofNof0)01U0101NN N(T (0 N01 01 01(T (T o) (0 ( N0+N (0 N014x 1' '• >>> >>>>>>> >0000>>>>>>>>>>> D O O O O 0 °() D D (� 000i, 000 O O 0 -00 0 CO a a 8V 8 O ON 0 8°°°°°8 8 8 8 8°8 8 8 8 8N 8N 8 8N°8N 8N 8 8 8 8 8 8 8 8 8 8fO 8 NfO NtO 8O 8(O 8 88 8 8(V�I 8Nf(W�0 8NW 01 8 NW f0 fm 8fVO 8OV 8 8 8 8 8 8pA 8 8 8 8 8 8 8f0 8 (cy, W mmmm mmm NNNNNNm W NN NNtom- NNtNNmW NNENN V V R N NNNNNAmV mE p ON,NW ftOAap OOE V btAONA A f0 i'I) ` cc 828oU W Tp >NApA TS8t A OCON C0=torto pANN(T WK S V DW W 6 NV T- atpA 77 111 al 1T1111ii1111111111111 111111111114111 4111111111T111-T-4 4 11 TI- B 8 0 0 0 0 0 0 0 0 0 0 0 S o S S 66.6666666666660 0 6S S o 0 o o o o o 8 8 0 0 o o o o o o o o o o o o o 0 o o o 0 0 0 0 p 111m-,111 �111111111111�1111141111 �1� ���111111111111111111 'o'ovv"0-04 � 7-bi llA:110 7'o�vvv�vvvv'0'0J43 vv 34,Al b'ovv'o-0v-0v-0vvvvvv ,_ mmammm222222mmmmmmmmmmmmmmmmmmmmmm222222mmmmmmm22mmmmmmmm2222222 comma > > > > > > > 0 maamm mmamm gmo-ga > > > > > >> > mmumm > mamma > > > ama aa e;Q;aao,a aaaa asasaaao.aaagaagaa gao.aagooaaaanaaao.aaa anaaaaagaao.aaaaaaaa 22222220a32 . ? ? . . .7 = = = = = == = 7. = 5S9 9 . 37779 (p �p995�90 o ooi coi o OOOOOOOOOOOOODi cOi cOi cOOOOOOOO C O C)Oi O C OO cOi OOOO cOi cO°OOO Oi n O...OOOOicOi cOi cWi Q COi n 000�cmi cWi n cO°i g, Iii 0000O oOOOC)OOOO o0000O0000000000OOOommoom moommoOOO000o0OOOOO0000mmoomo �h.. �DDDDD 1D 1D tD tDDDDDDD DDDDDDDDDDDDDDDDDDDDDDDDDDDD¢DDD DDDDDDD�D?D DDDDDDDDD DDD m yR pV pRy pa7 ya yE.yR pay yR ya ya pa ya pn pay ya ya ya ya ya ya yn p¢� ya pay phi phi yR yE pR yERRa °#' °E acimma k' R' °aRREERERAR EA.RRREERa' �t' a' ##' ik' 9t iC it t t a###4k' it it't K it K it K it i!it it it it a it i!## 1111 oo$11$1 111111111111100008 o 0000 g g go 00000000000000000000000000000000000000000000000000000000000000000000 SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSESSSSSESSSSSSSSSSSSSSSSSSSSSS111 w 33333333333333333333333333 333333333333333333333333333333333333333333 000000-i 1-1111-I11-1-1-11111111-I-11111-10000011-111-1111111-1-i 111111-I-1111111111 00000000000000000000000000000000000000000000000000000000000000000000 p 00000000000000000000000000000000000000000000000000000000000000000000 000000000000000000 O C)C)C)C)00000 o O O 0000000000 C)0000 O O O O C)0000 C)O O C)000000000 O 0000000000000000000000000000000000000000000000000000000000000000000O�m`fir m 33333333333333333333333333333333333333333333333333333333333333333333 I0 ZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZ222ZZZZZ222ZZZZZZZZD ZD22Z N 5 O 0 0 Pl 1 O D W r m ? 3 )� ril' '9v'v'o�vvDD DDVVV003rrrrrrTT0002222TTTTmmmm 00000 H• OG)0G)G)0G)OODDDD DD��DD VWi OAi00 WW>>>>Dp>p000000000 CW W W W W W DD�OTO00 W 3mmm33333�D�1�I�v 00to 03 O D .O Q V 00 -6 - A0 000 0000a0 0 (222 22 • '0• 00000000000000000000000000 0000 00000000000 00 000°000 o 0000000000p0000 I►.. a • U yp Uy U U U U U U U U ,- 0 v01 pWp AA1p 1N1.�N1.�m ODNg Vitt W W O'A ro 0 w m i N V • AtWO V W W - • D V N a aaa V v J v J v V V a v J v v v V v V V V V V v J v v v V A v v V V as a A A A A _A N 8888688 8p8188 8§8.0§§888888888§888888.88 p Q88.888.886o88 • o pO O 8 8 j 8 8 O O 8 8 8 t A-4 O8 U NNNA N !'n N O Wa j- 0 0 0-. aN NN iW � S8_81N N PVW p m8N O yA a NUUAa - ONN NTASR9,TUpAW lt o W NNaAp NW WM pN W Av V S aN ,Sr73pO W ON0A r 22a 226ao oa6AA 6 oSo22oo 2zo2§t0006o 66 t §aa n000000000000000 x 0000000 U U U U U U U U U U U U U U U U U U U U U N W U U O'U U f I T!J'U U U U(/'U U U U U U U U U U U U U U U U U U U U U U U U U U 01 U U 3 U U U m o,,:xx rX3 0 rxW r7xr3rx�r xrr33�xrrin x,D��-XW r,UrLnxxXrr3fooricn xx"Ir3V_x.cLva,xx X33SmXxX rIr3n rmrxrx r3�rNnx XrX xX3 3 XrX Xrr3X r W0C5:66W6W6W6b6D6D66DDtDD 566WWCoV)wbbt600( 66 18oV,S:$66 600(55: )6w6> m°M ° °mvm°m°m°mM °mmMMMm°°m°m°v;vzi°°°mmOm°mMm° Um-U-m3m3 A omm mm MT Tmo 8 0-rr mO1mmm.m amRm m mmmmmQM W R(ReMTQmm0m mm V mmmmo 3 m Ommm Ommmn mmOm ° tnmWW-LWIZmnvOYW nnmCAMVOWW M <{MOmOM_LnW0mWWW{-<W vn ^ La . ^ 2 � 2 Wz° o e oorn o- -4o 8 ; 1 r,a10 o29S lko2Q'rok92 0/06tP m �y2A°2W3;, oOgg/0 ggmg 6(1)- z0 e� OUI ro°n - A 1T eoro II Q . N (T hU U O�mo- U3- otUU a- Om0 o� o °8o O O y VN�O n rn UUU0.0 Nu � O vo0o Z 0 D� 74'4 a6; qrP r �I m �ulP 0 0000000 00000000000000000000000000000000000000000000 000000000000000 °000000°°°°0000000000000°°°°°000000000000000000000000000000000000000 U U O'U U U U O'U U U U U O'U m'U U O'U 1)1 U U U O'O'/7'U U U U U O U U U U U U U U U U U O'U U U U U U U U U 01 U U U U U U U U U U U U U'T,r. m D ODDDDD DD00DDDDDD DDO0D DD000oDDDDDDDDD DDDDDDDDDDDDDDDDDDDDODDDDDDDDDD z J .0_088 °O°° °W p, 00085222^'N z `0008880 p� N 2 N N ,OO 0O Nj 1 a W OfA00AO O 22 N W p�OOD O O N 0'°' N N N W N�+O '.O N rn O A �� (O O O 2 N rn N W N U O O 2 N rn W W O m°' m (! d W O+O o N '8 A V -9 0 0 O O O8O 2 cn O T E; T m J O T O T N rnN-rn W A T m T O N N A a' A W O m O °+ p N T T O O T T m m m i m 0 0 0 T . m a = w 00 0 17-0. :T m cw 0 0 T m 0.J a o w 0 0 m m J m CO 0 0 0 O o m m m J a w 0 0 o m mJ w 0 0 o ro rm m am J a¢ m m w O O 0 D rm m a a III iiii N m 0 1�O O. a A13 OO l 2 rw 1fr m°r W N .D 0 1f3 A O Cm_S`f0 0 .CD O 3 3 I..-a(<NT i a(CN�T Y a_Z r r3�O) pWWW x��0 yZDG 3 Z f0 D ....13 f3 rafO n •�!• 0yZ••� 8••,N• 3•••0• �•Z•Z•�3_•�3••0•• 0 Z�•n r3 000_r�N • Z•• 0•O O yl If�I l4. UPI:T'' F�1a�i III I rw w CO O 0) 0 a m m yyy It 20 0 m rm m a a %C) 00 m 0 o m a a °4 �m ro mm m a # � O N'2.1 iL,3,r_k 8 m m aO. a # # p N N a py # O O 8 W �W ,_� _r_k3k8 !i'330733000000'OOOO ' W A W V (n V ( ,_OkGp OO;;! 30000000000000000 0O338°° V N W W �„��c00�b SZZ 8800000000O0 )8�n0�3i33J V V W O W ,�OtO`OOpcO0SZ ZZyZ WCaw©p0081 OO�3331 ZZZZ V j W W O x v0bt00 NV/Nm mNmmmZCrrcr �c)0A88882 ZZZZZ««<T7t 7C T �D 77fnm m1Nmm mm< 2Op 00mm ZZZZ« -<-<-(TTT mmmm m�z�1DmSS2=0003OrrEEZ *Dir ZZZZ ««? 7C C mSmm§r =�m2Z Z000=S ztwwwrA ZZuZ ZZa ZZ «««rmlmrm rrrrzs, O0W gp°�mmmmwvQ nu N 40 �«rrL<� xQ �mm xxoo ON 2 CCCi . Qg<'<�8mprCr pr 3Ez7R WaZZmmm9c o 00°_„° » 3ZO 5= �ArA -CO -. . byDD „t pETZ �m Oac E,<2, D 3 OOp7A m_, _. mL sto m p �n Zimm �'z ,i»g„ , mZ 'Zc_id-. - n�p A-i ) V T T . nn0 ANyo o Z •In e to 0 0 t z z n > g C )��p y° `!!!!oo ���s�����c .z 1 UN U111116.6'0000°T ��r m , m O o o Li r(f) � W A m N N � N N 0-4 [in,m w O N O N O O tT, N N IJ N A O N N 3 N O -i(T N V x�ii a '- -i 101.9,111, , , , 1 1 1 1 1 II CO i a..— O T(T ,c° Cr' 'N.) O N - Lc i - N O Oi N D i WN O N A r i 0,` O i D m s � r� 4I 000 O O T Ot W ° N t0 m h CD) � O O O_ .+N' N M C C qi G i�O N(/ N D N a U W A A w m ti, o � a NW m {:3 0 m o m iO rn O O (T Q. N� ,23 is )!J ° 46. op 0,m o' ° N n o O N! m sN J Q � 1N, W O ‘.0 v _N. O.. O J N Q A N OW A O pp p ) 8 N y OQ W W � 88 A� U W N WDp + coo,faaN k''f$ " cA 8 o O O tD N fO(i#y pp ( e,o 1: OppO � o NN , "q OC 'mUOAN&§ O o r co 0 hbh m X X v),” ti g g o T D 8 O 3 N 0 O 00 m--o m N W W f 1V O 6' O N N� N 0 N ut X X b X� - X ,hO O v v~ fJ N N f A 3 O O N N m r X� '6b O O vN N [T,1,N fO O O W N O N O N N z � c�n0 00 lo N w co O O (T m y v _X 'eO 8 A' 3 O T vA r < < � i- •i O O E J N N O O 1. D n m �-i m -N °� -- m O N A m ° w rw Q V =CI'T P o m r < Z m o 0,._ - . ° � �C - N a O N' 8 r z m , UI C O N Q om � � N W a X N N ' o � ° wm m N v 0 >se r 2 o /n th owoo c ww ` . m A . °°m cc � c C m m S T D° m m ., N , t 0 C'-• CT'yy+ F. N z D Z w a s w N w c,0 .m b m m O _ O Z Z O ID m 0 G) ° '°-.("7 Z A. u O m O_Z OG .. m 8 . 1 m LO z 8 C D N 01 mll 0,O� 0 .'G < O "Cl)m (/)," t, P . .. D° co ' \ � 11111 T N It (til ligigaif >>">>>>>">>».O N N N � OOD O 0 t N0 N N<O f0 A N i 0,(d O N3 W 3 O' CI u DDDDD t0 � � N O . -- C0 D(O N O 0 N3 O DD N 3 00 N >(T Cd )O N 51 •[ S E E 0 00 0 8 00 0 0 8 0 8p�pN8�j1�8j88�jpN8�1jr8�8jpN8�j8 p0 o 00fO�f°8 8 00 S XI m m 6Ni m m m m N A UNi U m &' VI A A A A A A A A A' N N N °1 '8,'O O O NJ X4,0 N A N 0 0 O A a A cD U O oo o 0� (Oi� �I o (wig W OAi N �l CO 0 f00 O+N W A fT Ol V f00 V N W A A O A A a T 01 -n TI m m m m 717 T 7 T T T T T T T T T T T m T T T m 0101 T -I 1 H -i --1 1 1 1- -1 1 r -C 1 1 1 1 1 1 1 1 1 -C 1 1 1 1 1 1 1 r T 0, 0 T T T T T m 0 01 0I T T 0 0 0 0 0 0 0 0 0 T m T T T T m mm T R. 1 1 1 1 1, 1 1 11 1 1 H , 1 1 1 111 1 11 , co "O M m M MM a n 0m U m _ -o-_o-o-o-o-o 17'0 0 m T M M C a MM m G m n m N NIT N JJ :I N m 313332E2S j a a q _ a'a a 8. a 40,4440,0,0,4 n jaa �as:o ,n 015 _ cc 2828 m m a(o2 . an 882 O C o E C) co co co m m W m fA m m m 0 m W W�p 0 0 0 0 0 m fD A A W CO W m CO 0 0 0 0 0 on C) 0 Or, 0 0 0 000000000 0 0 0 0 0 0 00 0 0. 0 0 0 0 00 0 0 00 o n 0 0 000000000 0 0 000 0 00 0 D D D D D D D >> D D D D D D D D�D�D D D D D D D D >> D t0 0 C c t0 Ip c tO 0 f0 m m t0 t0 C 1O a0 f0(O 1� . �O 7, m m m m m io m N m m m m m m m m m m m m m N m m m m m m -p_ a a a a a ri 7 > > > J > > 7 O 7 7 J 7 J > > >a a°at 8c u a u c 4� �p 4t CD $ u t8$' �8C108x' �8C' 8ttt8t t $t' �ttt t' 88 t u 3 O O 0 `Q1 8° 0 O g Os o° ° C °s O O O O O°s 0 O 2 8 O 8 O S m O O O O O O 8 o O o 00000000 0 0 0 0 0 0 0 O N O N 0 0 O O 0° o J a NNNNNNNNN N O 0 0 0 O O 2 O N o w w cco w + O N A w 444444444 (P V AA 01 co Cr 0 1, J V m O J -J-4, V U U V O J co W O O coo CO cT W 000000000 A A N W a m J J A N O O w U m s U ,J-,1 O O m m N N N O it �rrrC=rr rrrrr� r r 7t 7C7CR7Cx7c7Cxxx7t x x T.rx xx�- 000OZZZ���tttttt nmmmmmm � 5D55� 55��rD�� CCC CC000000000a--mmm *CCC00O�c Zc__Zcxxmmm mM Cc cCCC .'0�7MX2' C ww,o miMc-,5000 W0WW0NN000ZZZZZ ZZAM AVP AS.L AMAMmmTIMMMAvT.41-1-11Hmmmm AI-F-000$ZZ w m m m r r l-z z z z z z z j m m m m m m m m D j w N N-S D 5 D D D D S<,, x x m m m m O =vv mZZ Zmmm mmm0o fa{ y1AA ADDm50 mmmmm 00000zzzzZZZ Zmm mm pmmmmmm ,< xxmmm{{ GcCc0 -p�s yxmmm?P xAn000mmmTTmm xi -- m mD D DCC CC O CC C D OOOmm mmmmmmmmm Z ZZCm fit C� NN Mm m...1 O mrr F0000.7m0uN(n xx2 DmA 2mmmmA m 01 rrmCCC u�mNZ0°MMKKF7c1A7 OC)Nn 0^O-pOfpnifnZZZZmZZZ mmVSrDVC zzzmmTImtCo0 D mmm�33v+tn xa c° �f�DDVDizz zpwo0 pmin fTl '0 mminAn0000oon0o CD10 S-•�• mmt000,Z)C« XMpAmmm00 1i--1WW0,...1- 12zz-i0 i`ic zzz10 Arnie xxTmmm�myy0 O 0 1 0 z z 0 0 DO mmm 0 0 8 0 0 0'�0"i g 6 O —a s<o O Z w N N 0 0 0 0:0 < Z o 0 111-Dim, mm m00_mm m,m� p^c UF zmznm--- -10 z y mmm ��yjAZA� nc n�D zI8�- °"ig m m mmm iYp??0p00+ � cloo sSGzEe -0 x D 0) i1Z ifbv - 000 H 000- 1 1 D 01 2222 12� vm 000 m 7.10 -i00 .H D Ppm m 8 m. n 7 d E (/) m m (7(7 m z 717 m 01 U D 0 T TT'TI TT Fn p CO 0 (, DD o > CIo O O O D 000000000 m K.'' �'�'�' 0)01 'a a.co 0 co co m V m m 22 „ co co o ro m ro g a m a 3 0 (o N ww r3�� ry r3r3n'Sr3r3r3 r:� <o �I�� = tt Of A o �i -� O A A[`Jf A cD A d 4 A A (p A m 10 0 N N N N N o N 0 0 0 0 f3 N N f3 0 0 N O N N l0 n a0 0 O 0 no O O O o O 0 O 0 0 0 0 0 0 0 0 0 ' 0 O 000 O O O O IC C N +N +N + . NcoU +U -.co N +U + + n +U O N N NN N N N O0 -,N +N WOO( NU j O O N - co W V ID + A T T 0 (Cl (O N N o sVI w O N N 7])7 m Oa` w V a O NWb 0Q M no N WW co O O0 JJ,I Z E o 8 v'T�. W ID NO O W U cn n b m V O W 0) p W m ° W O o 1 F m w o A z < 0 3 v ' 3 m co co 0 c g 0 N M M b N M N N M N M M M N b N N M CO 5 J J + + y pa Mr Ol < ! + . N � p N S �p y A� - . N � + ppy O2 Np ° p Ot O U it p app NNg yr w a ST$ N (J P:4 tli a w °8 $$ $S: AS 888 88 80 808 T8 88 88 (wil8 8888888888 8S 8� �8;0 84 w'ia8 2 A A A A A A A AA A A A 4 lit 4.4. A V D co a J U U V a U co N N 8 0 00 8 2 8cn 8080I8080I88888 88 o ; a0) o A A N co W W W........ 4N00 W 0 N w N O 00 O a w w U N N N N N N N N N a N W N -4-4-45 ,-4-4 J V O O pp� V V % A O m a w O,O, Oi f0O(OOfOmfO(O tD O co O> N N N � w "--.2 o w o m co co co . o0!�0 . e Q Q o D a 0 X N N W w N 22 N Q 0° N A r D m A O O O A WO U J CO N 2 16 2 N N 222 N N N 2 0 x O O O 0 0 0 0 0 0 0 O O O O O O OO O w 0_ _ _ _ 0 U u, . U U (Cl O v V NNNNNNNNN n N VN n 0 U N %o m D 0 77 :0 _�0 Q�,j +Oof 4 N J O O m<N 11 00 m C = S.> - m Nf p� N J+N C DDS Cu Ti 0) 0) m 0 \ M O) IT NA oNfO ODA(O O 9. f7.T N !T o _ _ p 1 1 x cn r N 0.-I+0 A _ "' _. U A 010' �" 'O -�O��C ��� co z m" `� �� D cn o D pp v� m0� D A-.' c mm A m n Co w mm D m F o a - -CZAAm*m m m 0P% m NN 1 1 F m m a 0 m < m N x Dr �, a << m co a 0 KCXc- yZy3 m CO mm Co C m z < r",-C=) A C o 0) 1 Z0 Z o m<m 0(D',) U o A D 00.p D 1 m Z m 0 D 2.°>,Zj A Zlvl y 1 flit m y m�'O A N o . r m <�' pZ N (,` m m n T k' +Sj k+'1 p m (1N m N 1 D R8�°+�6 m z w›m mmm T (o°wmn o m�< D O T OMD < Z -< 1 I 0 a c0 0 tD;0 co m co - O CO CO CO CO CO�D CO CO CO 8 a f0 (O ,D 0. A M N j O O m tO f�3 f3 A�1.� l3 t�3 f�S N - f3 N t.2 N N 33 N 31N N 22222222 N W mO O � O O O - o o 0 O O O O O O 000000000 200 O 010 O N U cn[n cn N mm U V, U U NNNNNNNNN U U NNN U U(n U m -_ N ti D 0 0 0 00 D D 00 0 0 0 O >>>>>>>» 0 O DDD D 00 0 m z a HUE 8 8 8 88888§§§§§8H888 E . § r 8 ,) E RIR E . E RREE1 V? r8i 00000000 00 aaN,N , vg.-4.822v i ., i . i 0 O S8e4- ": E g , AnAnN FE:,s2tr:J S,' 0 N) i gnIrs1 .. Ni , ',,- R mmmmm 7 7 7 7 7 7 7 7 7 7 7 7 7 m m , m mmmmmm ,, -1--1-1-I-I Ti 7 7 Ti 7 -1 7 -1 m -1 -1-1-1-1-1 7 7 l'H H-1 7 33666 6 6 6 666663663666636o 0 0 0 0 0 6668 0 0 0 0 06 '6 , TlInilni 71 TI -71 4 -714-11 , , 11 Ti Ti ,,,,,, 71-1-171.71-' -2, 11 . .. , '0A7-07"0 'V 7 74,4747-071000 Ti 7 7 Ti 70107-170 7 7 iljn°' O 0. 72 S S S q Ti Ti ssgstliarrisssss Ti Ti aaaaaa Ti a a Ti= maaam a a . . an 22S22 Ti Ti (0 Ti 2222222222222220 , (. 2 2 s . 222222 2 0 ' . , .. 2 1 wcomwm . co co wwwwwwwww0000ww0 m m co m wcomcomm co m m WW m 00000 0 n 0000000000000000 0 0 0 000000 C) 0 0 oc 0 00000 n m m 0000000000000000 0 0 8 0 000000 0 0 0 0:0 0 › › › ›),.›.›).1.›).›).›.g. › › › › ››).x.›.), > > › ›, › i Hifi . s Ti 11111w11112mTmls _, , , . .. . . . . 0 0 . Ti . Ti ' Ti . Ti nococomm o a Ti „s us(L2 CD CD 7. , ' i a aaaaaamgp. aaaaaa ._ Ti a 1 HUE t t tlittattstatatiat =--+- a a t tttt“ V, w, T* 11111 0 0 § E 8 8 EEMIP111111§ 00000 0 a 0 . 0 -,' `RIM§ 000000 E R '',-3D 0 I SE 00 2 . 00000 R . -I: aaaaaaaaaaaaaaaR Ni C z,' . .-- . 1 8SS8 F) ................ ,-,' _ . t PAPPAP 2 ,L2 00 O(0(CD I g ..... Si . Ni ,,,,,,,,,,,,,,,, (Ti '.4, . ...... C (0 ...], ,,, it mccccsmmmxcmmxmcmcmcmcmccmcmcc xmgmmmgKmggcmcmKmcKxxgri-1- 00000 00> >>>> >>>>>>>>>>>>>>>> 7.››››7.3.›.x.x.n>>>>>>>>>»s>>00,cccc000 EKEEK33x1-<-<41 -1-1-1-1- 1-1-1-1-1-1 m7J2,23m23mx2D73737Jxxxxxmmm000m_monoo**> -1 R w cccc '',,tn(WhiV33"33xxiAmrTIITIrTrirTlrirTiririrTirirTIAAAA VT0'6w000>>> 00000000°00°000..mmmmm m.womwwwwwwwwwwwwm. > thou, zzzoo000000s>5 ffiffimccc - >>> cKzzzo0000°00 oono P mmmmv..---,M500000000000000000 —0„, 0 .....-- .mm .................z q1-..››000EE2 ... ... • 00000mmMOOOmmM -1-1-1-1-1.-1-1 -4-1.-1-1-1-1-120 - 77,MmM-1.-IMmmmMMM mmmFoon_immmmsg M >>>>>MMM-1-1-'mmz 7707777777777777700 , mmZMM,-00QQ°°°(-2;171 m mmmxxcloo2m7'cco xxmmc0000mm..mmmm"' mmmxmm0000mER > mxxxx c7mmm W6666b66b6bygmmwmmmmmmommowwww-fo -1 m>>>mmmzzzzmmm ZZZ-10 MVU -I -40 NNCCMCCCCCCCCa0 WWWWW2° WMUTT''MMOMM0MMMMOMMMMO WWWW-40 -fo WWWMM7777771ac .40 dd-1-. mmx 9 ccccc. . GC--4C) 000 z 77777—E •,70 . ZZZZZZZZZZZZZZZZZZ g° mwww-u- a go 000ta (A MT-OMM MM'a. 000000000000000000ZZ ZEE L, c 0001 ,,,, tg zzz mmm % ,-,,,, rr--. 0. a -.0 - - ,...› c, 0 0 ,,,,, „. - .0 VP (-; ,,-- mm, O 00000 no Vi 67c Cc i E.-42 co ZZZ O 00000 00 ,■ ,. _ C CEECE CE il Z 77777 M7-0 3.2. ' -I >>>>> >>> MX-7 Cl) ZZZZZ ZZZ 7 -(-<-<-< < -<-< mM -‹ m SZI_ ?4. -Z. OCAC/ D 000 c mm,,, -40 -40 '1' 12 E ?. a a 8 i AAM cii, (,) ,-) ). ,mmmmmmmmmmmmmr„ OEEKEEKEEEECEEC> -.wwwwwwwwwWwwwWW T > 0 T > o r-i'l T > 0 -100000 o 88888 , )1,' _, m 3: C, 0, mm m 0 q . a '° 0 le ,2 'RS 2T.!.222 2 7 El 0 8 8-r. ..:. 8 0 0 f _ 0 2222222' 2 2 2 2 222V22 2 2 ,, 2 2, FOR- 0 010000 o 0 00000.0010000000000 . . o . 000000 o 0 0 cc Ni m a a; -a; --7,', m................ -5; -a; --,A -,1, ....... -5, -s. -t "t:, " u"Amt” - , 0 0 0 ...... 0 a Ti .. ,'-'0' W2i 0 KI 8 4, S a 2 2 ^ . _ Z KJ K)--.4KJ g t 88 8888g ma,§§§§11E11 SRm g Co Ei§iiE _ ,7;:- 8 E -_, . F Lo'.. g8§88g 6 cl4A 1 cl -4-.0m,, .0 (Ti 8SS$EEgrai (T3 CT W -. E8gEq M _, Ni x 00—.. , ...,... ,."..,„ ...,.. Si ,s ) z (I < 0 W . c co 0 . . « . 14 . . v. . . . . . . E.; - 5 . 9, " Is) 5" ,-• i .4 wwm-sto X %V "0-2 2 Or. ',' 1 VOak5 4 RI, A ALIT&2810 ,1,,-....122 RW Wt. t. w. 8gq m280 0. F.,1 §g w. . .2, 8ss,.0(,20 tt Ts 82, z1.&ssr8ssv, sg&vk gls s.g zAs E.1 8E8Tsst sk k8 88 Est s i 11111 1 , CO t S AtAtAtt &A&&&&t 8888888 8888888 ,t, 8 ,f 8 tc-%&&&-t 88888S A 8 A 0 — t . -c c n E k (moot', c4VW 5, . CO Si . 4,4.4,4,rn 4,m4,J,8 aaagsaa a aaaaKJ - E 8 mmthoma 922 WS Si , Y; 8 Y; R2a8-?, , '4t. 1 4. -41§-4, R Si R 0c21. .020 (.2z 22 .00 0008800 0.0m00r7; 8 m S S, 3 0 , 00.000--.-00Qess%2 92 0 . 8QQ008 2 -, g., 111§111iii0Sa g 8 R R .7 -0m----4 .',. .0 2 2 ',:2 2 r-R' ,J,J 0 X 00000 '8 E o o- --o -- 0000 . 0 000000 . 00 . g' MOMMU Si 0 Si MOOMMMUIMMMMMMOIMM g g CO , MUIMMMW g g r> 6,, Si W999U E >gOgggggOgg0000g w . Si -■0m00,7 O I -f>>>c OmmmmmrmmXXm m ,J1,13 >mmxT 7 rri, t' - _. m0 00000 'a ; '' W 6E0,,E@O) TL, 2-1-1-4T 0 --I o 0 opoo -1 (.0 Co i -- Si ,wpmr- H -A9mPmci.mmmm Co” ,- z045pc, R-, COO m5. m ,,,,,z„...., ', › Ti , m—mm . r. >m gjo '4 (1-) ZO 00000 000CCCO 41 -ADOWO , 7 rrix -<OMMx 7 g 0 moZziO CO 6 wm,T, - -< m777-‹ m c > 0, ri''i TOMMMC 0 -17 M Z 4 mir, rZ MO DODO° 00 4MMO 0 47 m >,...>mmM >z Ni im' CC m * .= g' H > o > m CA -r OM mmmmm mm NNM > r'-''Z <W 7 Z Z m z m rnZmZz' 0 > g -7' MZ ZZZZZ ZZ mggZ z 0 0 0 0. co 0 0 F--01-000 m ,-2 m S . 0 rnp a 7 -ri m MDW m 4)1 > x 0) m g§§ M E Ec CO w - co > m 0> CO z (0 EEC m co M or m > CSg 0 z cn mmm NO mw CO m -0 c 0P0 (4 r71 M ',M 0 c n -1 - NO m 0 z cc m z -1 > z T. T.w, - . -- . .-2 . 22A222 2 2 2 c2,2, . 7, Ti — a Mrt■-:, (p.,' -_, APIAlgW"41 2 A2s2-22 6 ,, _'T' Si c';', A22A0 2 ' 2 2 ,,a,' 22 CO OP C) a a 2020. 0 '0" 0000000000000000 0 0' 0) 000000 0 . 00 0 CAMMUICI 6n 0 Si MOIMMMOIMMMMMMOIMMO g j CT' m MOMMM, m NO g cc CC CO m -0 9 a a . ›,,,,, 0 5- 0 0000000000000000 0 0 C) 0 >>>>» > 0 > on > m 1 ( ii• P m r O8 8 8 8 2 8 8 s ss F Nmm 0 UN�(OV pp UNmm A 88 P,U g 88 R_ sNTT sW_ sfWsU NJ sfWN�_J stWJ 8OWN••I sJhJi:• —cW m s N W T.. 2 W 7 st !!!1;;ru! O 11,N1-I 71 C 'm N k N a W D • ' W m m W • O O O a s m ' O O 8 ° i" i n O ro m• m D o w m > > a• > u g p k # �a a. QQQ �% ° § __ d o 0o _. 0 0 00 0 $ ogg g0 0 o U U cac2 o O O 3W W 3W W I�3 w p W W W W 33 mTW A p mAA m00 3 3g m A��� <<c a 3c ppp A{! (/ W D(n mm1 _,13. N9O(nnmmmmmm mm 17A�AD -i-i;grrrrrrD �� ..4 mD11 FDO mmmmmmpT-1 � zmDSzzAT b gOr r00�Z ZDvv n° ZZZ C N rrO 0 0 D A G DD j< m mm DD m 00000t;,) -I-Immm X O c mm»%m-40 kXx 7 00 se 2 2 2 '» CA�N V coal 2 Z 2 w C C cc D 2 2 2 m v�v n r0 r Z z m z m m n mm m n c C 4. y � R! O m Z z z z { v O n O '1'11'1'I'1"1'1t1"I'1"1'1t1 _ 1!!!1 4 _ �:. TT v r r V m. b p). _s_sp a N� 33 DO .• �' tDii to ai uDi. �v ��������������������������� s B' pp f0O f3 ' _ _ _ _ _ • _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _-nm't.Z S A CIO tLa N 3• liiij▪ n S � 0� �n � m Ww o 0 U � "' v i ,...-,18 O(�3 - (T g3 3N N ° Uo n N 0 A( N U o T o 3 ° °° U ° "0 Ow I33 O W�N ( UU T VU M H 4r M D 3` 3 O _ yp 8.'6 pp pp ppp O N ((pp A�I (�1 W con AR NOC O OD NN �� N N (D V NOa tll (�(� Op Ow V (D Vp O p O pp pp W !U 00p O W U 005 O++i 28 NQ 00 O (0 0 V J O OO W e_ ° H 8 SS 88 (Up pU A N N (Up 0 8 N N N O`�� (D(O N N X �� co 4...t a -•I i - o_ N _ m� tO� 0.10 y Q A i �.1 N N N N n� nom$ N N: f�3 n3 IBS nZ f3 a �( O O O_O O O O O O: O _O 0 0 O O .. U U U U U : U • • _ _iii_ • _ _ _ _ _ _ U U U U U ,E,,' (T „,3s, IP O v T;o i << <<<<GG z�� Opvp�OT C• .DfNp pGm000pTOZZCTC T G - m -,-,-1-12;a D' 0 3 3 0G C_Z C O _<C fn m dl 6 C 0 0 Z C Z C TI N m. A�f,A A m m w W.:p(. OOOOaoNpZ D. .Op NOOOOp �npppp' .. a{o a Z ZZZAA zP S - 5 D.c p°. (pii(pi�(pii$ 8c98DOm w i - -<-<-<-<gZO` ��, ,-mC plmA��OT. p p $z° $3320 �U(p%l� = m. ««< A ��min O cc 7C-( OOOm °mV' = p c3333m�' w��zq cc vy SSSm A mmmmJ(� Nc m m 00 m (mi>(mi�(miip N �rn�cpi4b a{ , Zm { mm mmmm (� c T mzzzZ 0 AD vN o nn nnn 1 Z �. ��Umi{mn�mn ZG) m• m D cc mo 'U m' ° p R7,. C C i 1 , H (N P T p N O O O N O O 3 O U p',1 2 U U U• U U U 3 O 3O O O O N U N U 0 0 �O O 8 n D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D n 0 0 0 O 0 w D D D D .'.. �$�,r�8 r�88p8f p81 pN8�Ng8 588m8 88'S 88885 ° 8 888' 88 8e 8 8 88 888 88 �Yii i p_AAA 0) g Oi mm- °N' ww r',;) ONi m 00,010 ,Na IJ. (Nt�U+ Ni, (NTH Cr N Uii INT 0010 ul o rJ ip {{pp�i apQp W W 000 i� J(n v pi oh 0 h,c0 co ON W JO>NOf Of J3J3fAD i11N �' W tAON W N .wc V mm T m AA 0 r) A = O� OA-. ODD`J O N a T T •• 11, Do.-• ..••D 20 a n D JJ J D hl J D r - S o n l -i-i1 N .-00.m mmm mA nnA a u mm m n a a ° a m c' •_ J o O o • m m J a 0 m N n J m n it I0 N J m n 0 D n m m 1 n m 0 T N a n m 0 D o n u T J n m a,n m 0 0 0 -Ti,T -17 IT' J ry a a a mom n n OOjO D D D J m o M m 0 0 T 51 n a 22 wm no no D D HH o IM 0 0 T N 3 J a n� TofLa T 0 J a m 0 D m a fi I 0 T N m m 0 T m n O D J u a'a 0 0 m T 1 N N mm nn O0 D uu 'SS 0 0 0 mmm N ? N p m compOOO D D m.n n P 0 o T m-i D N a 0 0 S�S°o 0 0 O N N W O O N'N NN n ghat 0 0 0 V V (NT N p p p N N WWp N W Ui N U A •�i.n.T V� O O W ONi S S S w W (p W W ... W W 7, ZZ ZZ ZZ ZZ ZZ ZZ D D D D D D D D D D DZZ y Zz D AD ZZ Z z Z Z?•Z Z z{Z{z r 2Z Z.ZA z z z Z z z 2 3 z z 3 <3«K G K z•�z c K K >» , >>>1.» p>›,.. CCCCCC1C00m000000 c-'5m q.i111r r r3r 0 -0 0 M r r 5 T 0 r 00 -X T v v v v m v v m z Z Z Z Z w m WW MN�Nr r r r 0 0 0<<d d-1m m 0n A 0,0 0 m m mm r -05 rrrrrrrrrAA0AA000000 DDdd--imNm-^m0000O00 m00 mmmmmmmmmmmmm mmmmmmmmmmmmm{{o m m / o n o n n o n o w m n m m m m m m m N < <m x AA x x 7 x <0 0 0 r z z Z O O o,o pmmmm mm Gm m m rm m mmzZz r000„000- mo A �1-11-4'4-4-{-4-i11- Z-1-1-1vv-OvvvmmM”''°° 0000 rr---zzzmmmrrrrr m$ 000000000000OZZZZZZZZZZrr r000CCCO2-- 0 00 S D Z Z Z 2 Z O m m.m..Pgg g 5***g** 1 1 1 m m m m m m m v;m m m 0 0 o W mim m m,0 C C C -1-i0m>>Y D m r nx 22Am mmm mm 0,mm XX_I -10 M 0 0 1 Z Z Z Z Z Z Z Z z Z Z Z Z ZZ ZZZa$AZ AX A�;;Zs Z c 650- 00 >mpD 0000000000000AAAA0p 0-00 ( scoppe.wW 6p00 c (0Nam a o oo 1 rrrrrrrrrrrrryn moopom mm mmiiTmmm 5mv mmmmmm c O __ zE 2ZZZpp ym Nfomm mmnoomo5<< <Z AAAAAAAAOA000 2 AD).55O g o AAAA 0cloo c DDD- rrrr 000^--- • 1A AA 0AA tm m 3_a cc Cc c-4 . ST TTZ nm Nmmm J r 1-1- 2ZZZ Z G b OO 1mm 0000 O .ZA 8 OOOA D O A A�TJO c.. mmm0 Z 2 000 9 m Z ^ C°A D D D ZZ Z vm m c C c C C C Sc CO C D D 0 yy -� A-1nn q g " vv 0 2 o m H m , o o 0 0 0 -T nnn ♦O y J Zz ZZ Z 0000 D g 0-<D �O ^ 2Z 222 2O m LM oA i 1'11'1'11'1' 11 —_g - N �Va VII C 111111111111 m I m m N o mm m v 0�o m m o1 m r T NN oO 1g a O!• � 'N(V CO CD O 0 e ,1 O O O O O 0� e H WN N w A mo `o N ElW Z A A O W O J O g C I O 0 0 0 O O p O O OO o 0 O _ _ _ _ _ fT W(T U, A. m ... T +U +, W,.T Cn N N s - +- +(n N(T(T W 0 0 0 A_.U1, N A N A 11,1 O O O U G Ol O A,co + _, a . p :- N �O A N r W VO 0•m N N C 0 W W D m W O co O _--A A O (fW L co O D m A G) W W 0 N m _ W O �m T g o � o A -S p N � u V �.n A m m m O Iiiiiiiii pA CA 0. N .n N C — N : N N N b b N N J s IQ.. W __!!!!!!!!!!!!: -- N . N W N N + + W W N N I + + V p o W (ro$ O.% N W N a N OD s p t(0 ; iO E.t1 o N+V O J R O R X ^ pp C O pp pp SS W O 88 OA m •J W 0. V T�0 g c'.W f0 '- 0 O 8 8 8 2 N W m(DW J883 88 O X r m X g� N N a t3 !II 8o 8 o 8D 8 In N VT 0 V t N 88 N o 888 8 0 0 00 8 A 8 00 00 o O v m m00 QA A A 8 o O 1 W AA5 2N 88 W Or 15 O O A N N_ O0. f -A 0 A A d V O O O O O N W W N N O 01 0 m A O IEBBI � V,, N NN O OI O O O O o O W a.Z 0 0 0 O N N O O t0:N N OO N ➢O O w 3 O O ;a O NW O o wm o O O ,c,� O A __ n nn (T OUN Cn T n_ T O T N n U VT N O� N N ,<,,, 11- - ,,, 00 0 O a .n --_ 1 m-• D0 con Dry. Dm < 0 v OmO0 0000000 cc() cO O •' m = cm Om �; 0 D 00 OXcn mm xQ m0� o _ 8- 0T <m v ?21 vm Nv �� zm-ZZ ZZZZZZZ -i0 0 C< m C4 < O r (n fn zz8 zzz2zz2 00c x 01 mn AN 0 mm �O� �g 0 m 0 0 O O O n 0 0 0 3 3'iH v, 3 m N 0 m �o z m m A.+ D D m b- ' 0 v �D A 007 '� N Z rO D C A m D T 2› Z �J 0 O m no DO m ZZ w. w l - > mNo0 zx 00 m 0 G• �Izlm a1Q A ZZ0 Z. Z m z�0 -iO < = 0 00 y-i 7c MM, T N m o, S C N 3 p < m D -I- 1 00 8 DD"' 0 0 8 moz oo D z z m o m mm m AAN A m 0 ��< �� s D �o aid zz O 00D * mm< ',W z o z m mmm cc D; m m', D D m m -,no 0 0 c m 1 0'a z,- NM ?.m Z m m '� mym v, m Kw _.- m )r2 0 1 gz .n0 D n LU .!_J O 'N O 0 HI V W N� m n BEMS 0 A N O V �%ON a V s W U R.--,R3 n N o_o N Un N O T N N- N 0 L O- JA O N N 4 D D D D D D D D D D D D D 0 0 0 D D D D D 0 0 D 0 0 0 0 D 0 0 on >):, 51> a a 3 II I I 1 I 881�D8 8888 8 88N58N8N8 S 888 N8 8488888888888888 SS8 8 8' 8 8. 8 88,7'7 8 pNppp��pN (p0g 8W p888801 N pN1§Op§1 O8'4 "m qpN W aINN oN psR pm NU N0 ONE ON1 N N ON)I I A NNW W(p��V U(�U fJT (OT fT 8 W W OD N W W 0 :t8rtm8 O)(1.O OD °8°(A8 8(p g Op)W N V - N m IQ(Qp ": OD W NNODU U ES pppp (pip V AO)NNAOD V W U +NN>t..) NN V>5p(ONfO NOD O J V On 0 WW m0)`� N a N O) V (JA U »> ,8O W O W Af00lO+O O>A C°" : T T T T T T T T T T T T T T T T T T T T ,81,: T T T T T T T T T T T T m T T Ti T T T T T ��'"^ 1111-I-I�-I���m mm m--111����11-1-i V���1-I��0 . 0 . 0 0 0 0 0 0 of -� , m 71 - 1- 7, B o o S o 0 0 0 0 0 0 o S o S 0 0 0 o S 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 � ' T T T T T T T T T T T T T T�1 T T T T T T T T T T T T m T m T T T T T 1 1 1 1 1 1 1 1 y 1 1 1 1 1 1 1 1 1 1 1-I 1 1 vvvvvb'o1'o TV�v�v,.vvi0'o'ovvv�vb'oiiiistbv'o222t v�vv v v - v v �,I v 12-2-2-5'. 2-115;-2-4-.52'32222(°='°°"2. 5 g2 = a_an 1111.1_q aaaagaq_a_aaaaai1111= D a D a a a as a v 3 >> > ) 5 5 > > > 9 5 > > > S '>>5 9 > o >> > > > > 5 9 > S 2 9 9 or,0 8 f0(0 W W W f0 W W po W 0 8 f0 W W f0 0 10 8 0 0 W W W f0 W W m W f0,fl(O (0 f0 W (o W W W OOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOO �!� n: CO) U CO) CC)i O)CC)) C)cps PyplQpp} @a@ papd} @a@ yya pap}} pap}}yya yaypya� payd payd yy as oyy.yaaa ya pa} pad pa} ya paf a�ya ya 0 pa pad yay pad yay ya pad ya ya ya yG yk p��.phi pay pay pO. a S. yO. 0.0. p. ikititititititititikitititit#ikit#titlittik9t#tt tittikittt9k##it#) i!#i!it. # #) C C 8 8�8 it ,wN 8 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N: O N N (N(J N N 0000000000000000000000000000000000000000000000 N O A W W A`�) O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O�N�i N N (cif N (WT N N W ; Z ZfZ Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z 2 2 Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z 2 2 Z Z Z 2 Z Z 2 2 Z 2-Z Z 2.Z Z 2 2 Z 2 2 Z Z mmmmmmmmmmmmmmmmmmmmmmmm mm m mm mm mm m mm mm mm mm mmmmmm mm mmm3D D3D D]s>D>D DD (/)%NN(4-1(ANNNNO'1N V)UCnN(n-In U NUN(ANN-4mmm N(AUU N UUNUN--1-4 UT r r 3D D11 I11>'-J,r V„'; 1 1 1 1 1 1 1 1 1 1 1 1 r 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 r r r y 11 S S z m m D r r r r:r r r ZZ ZZ rrrrrrrrrrrrrrrrrrrrrrrrrrrrmmmmmmmmmmmmrrrrrrmmm go0A3 Drrr mmmmmmm mm A mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmon��rr2ZZmmfi lA fA(A lnylA(A y fA S DDD DDDDDD DD DDDDDDDDDD DDDDDDDDDDDDDDDDDDDDDDDDv.p3D m yxxx T 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 m 1 m m m m m m m m m m m 1 m 1 m 1 1 Z Z Z W C/}Oy N m ?11?41 1AA�A.Zm 1.-r lm1 mmmmm1.TmImA�TTTTAAAT.Zm1Aeagi.7m7Agi,TAPgA��A��mm mDD Drrr D!'31.'3�'8 x�r"m 00222 m U NCAUlANNNNNNUyNNU(4w(nw UNUUUNUU z z z z z UNNUNUN V)NU Ur r r3'3 ANN U S 2 U In hl O)(A 4)G7� +C7 1 Z Z Z ZZ Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z z Z r r 1-..4.<r 1 O 0 0 b D r r r Z AAA�A�10 7AAAAAAAA�.107A��A�AA�AAAAAAAAo,101000'000'0000'0."00001° -lb,<-. Sc n01:mmmO:n C) a S 2 2 2 2 x 2 2 D 2D 2 2 2 2 y 2y y 2y 2 2 2y 2 2 2 x 2 x 2 2 2 2 2 2 x 2 x 2 2 2 2 2 S S 2 S 2 y Sy 2 x 2 3„ C ”' `^ s A.'a. O O p. o l'il33m333x33333 333333333�3i.i.33m333333„TimmmmmmT no G o mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm cccl° 0 mrCTiC��CCA��A�CCnAA��CC7��1CC77CCmm CCA��1ICT�CC;;�CCA���xCm�xm CmC7mmmm AoAA 00�(�lA:CCO��A0AAm:OwA�) win N D DDD D DDDDDDDDDD DDDDDDDD�D �DDDDDDDDDDDDD : $�.£ ! , A D D W (n, O D c> -,?.-§1 D C� .41 m m0DDyy D c 00 333330nm0000 >> o O O O aOOODO DDDDDC1 :Ap3mmmmmm 3AoOpmA 00-`-' o 2 w 3 � C.aw l ;2cmDDDD DDDOOOn `EQ9.1°e (o m (o 2,, �n sm ' ° Ln�; ogLggggSgpggQg pgggl p§g00 gd o +0 +U +U -`U jU U O A W U 0 0 QQoggpgD 0pp§ §4gg§0000000000000U 0U 000000U U U UU U U U U U U U U +U O > O tO N 3U U U U U U,U U U U U U U O O O>U8 8 O p + UUUU Q T N N - - N S U U1U U'U c+""' U o 88880,p UO+UUT 00,00 UO O O O 0088888QQ O m A C2 Upp U Opp pp S588 80p°p8 pp08QE0 0 00p8 Op8QQQQ p j N U U N 0pQQO Q�8OS 08 ppppppg p/11 S S NpW, WWOA G W 1pG§). t)UpWU W +N-OW aWB V ODOfINNgV cV pp U .v g ,OIv8V A W 00+O+O +O gpSO D0,19 NJV NOO>O >6 wNO -jW W A8N'�NpN ODN N��OpV+pO NO U C III m Sdf M b+.. f!D N N M ...1 (I1� N fi N T 0m o W N N 8 V O 8# U 8 Q p 8O U a J N N NA A O O AO 0 0 / >t0T D V�pNNN� W pp N AWA D7 8 8 ' p P T 8T 8�I O..A T . A ApV SS n W UNm O N W vQ7 U U U 0V 0(00 8 pWNW ppA I AIqAAA N N N W Np ap I N A A S U 11 U 1 8.ZA W 00 w D 1yU 811v V 1A pya§v p8v N pp1g8g8gg§88§8888§88888g$$$8 0 aW UW NppAWNW � UUpWN 0 0 O WWW NW xvJ N 0 N N W N OOVO 1UWv W W NfWT W) _ A jW O(T N N N V 0 - O N O< (T-+Np fV(V0 0 O V 0 0 « O O 1 q N_,0 W O 0 00 O 1 O 1 1 1 1 2 1 1 1¢1 1 0 O 0O 0 U U g.U U U 1 i l l s¢ 0 0 N 0 N O O 2 0 O OO U W N N N N W . . O O O O QQO0,g..0 O O O O O O U U U U X O O O 0 0 0 0 0 0 U O 0 U O D O U O U O U O U O U U U U U U U U U 0U 0 U 0U 0 U U 0U 0 U 0U 0U 0U U o U (W O 0 o >> O r 10 8SS” 000 1O OA 0008888 10V V 104QQ O N O + m U A mm OOO 10 801p08OA V pW% > k' D O N,l N j gT V VUpg aa pp pp W U+pV f0 U VO W +N V W ON§V OU VV N W- 1�O W Op O W O ON+ Vcl,seQ e 's�TT�nPO1f71 Y'Y' Y'(�+0,(Ty� rinTry,Tgc4 (� Y'ggg'yT� (�(TT+o)V�("Y $0y�$((5TTT�n(71(J1 m m 0 A �. lolo(o u WWWPol°" c° (o(om('00 0 WWWloCOCproto�o 10W 1oio�o A z A D m � � W$�.00"000��ittP° � � � 0p R 0,00 �m� o ° o Z Z >U U+..... ...U U U»U U U......... U>+U+U U U U U U U U U U U m z D v m G7 r m !!!,!(!i!iii!i!i! !!!!!!!!!!!!!!!1(12!!!:::c7,::(7,Q�o1�mT Qml fQOl QmI�m ��oA QW/Wf fQOI(o�WJ W QW1 Q1 Q�01 m fQ`Ol f0 Qm/ �0 Qm1(¢o��(7`ff�°Q�1(Q°1�Q,01m(o (o (W�. " 0 Q 100) r.W1)p (o f3 f3 f3 f31� f3 f3 AT f31.Z 13 f3 13 f3 f3��f31.� 131.2 73 r'S n�n�)r3)73)n N f3 0 N N N 00 a0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O O O_ O_ O O O__, : O e�y U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U (0 U U U 0 U 0 U m N D D D >>>>>>>>> D D D D D D D D D D D D D D D D D D D D D D D>>>>>>>>>D D 0 0 > 0 8 °'° 00 858- 0- 0 0 0 88 8 8 0'8 8( 888888888188888888888 p p pppNp� pA1pNgOpNp�pppT w 0 to to N tb m O W N tD m tp w (ODTD (T NfT Of fJ�pf� fTfr l9 p) tTNOf pf Of [I W W N A (T A CO W W OD O O fOT N O AO (.� (T p i(pp a-� WW J tD(p (p N W[�V V V J V O a O m Cn AfAT A0- OD W (Nn DW1 W AM A t;2.W O-+�CDNW AA W+N W V O V tG m ,, MT -0-0-0 T m -n m m m T m r, m T T T m m m m m T T T T m m m m m m m -i -- 11 11'1 1 1 1 1 1 1 1 -1 11 - -i1-1-1-1-i-i-i-I-I-I-1-1-i-i-i-i-i11, r O 66 666 0 0 0 0 0 6 0 0 0.0 0 0 o o S o o o o o o o S o o o o o o o o o ri m o - mm T m m m m -n -n T T -n T-0 m T T T T T T T T 7 T T 1 71-1 11 --4-I -+ - -1 1 1 1 -) 1 1-i -I -i iT1-1 � -7ii�iii1 -'d y 4,4 4 444444444444444444444 C CD -_- jm 255 CD N $ 7 3 j 3 3 313 CD 333333333333333333333 N a na qg n, a n _a n a a a 0 n o.o._o.o_.anaa0,0,44aaaaaaaaa CD 1n.c Ito (5555 5 5 j CD 9 5 - > > � o � o > > ono > > > > > (0 co 0 10 o Oto0(0iC(000Om i0(00(0t0(o(000O 0 n CO 0 0 CO 0 m 0 0 n 0 0 n n 0 0000000000,00000000000 a O n 0 0 n non 0 0 n 0 0 C) 0 0 04 0 000000000000000000000 O >> DT, m>>D a D 0 > D 0 0 0 >> > >>>>>>>>>,t>>->>>>>>>>> m 10 .. `g `g 'g m m `� 0 332333333333333333333 mmmmmmm a aln m m m 0(0 m o m _ m (C g �t btu irlr a°ua 0 = a a a a a a %I a a t1 t1lt' 3Ettattt�t1fit' 3& �t o a d n n a a a m m m N y m 7 O 0 0 0 0 8V _- 0 0 0 0 0 0 0 0 0 0 0 0 0 0 88 0 0�8 = s s 8 8 0 0 05§ ��5��� ���� < O O O O .0. O 0 O O 0 0 0 O 00 0 0 0 0 0 0 0 0 , - NN J a O O N O p N N N N N N N N N N N N N N N N N N N N N N p N N N A A (C -(0 0 N �CpO <T A Co .o3 .', N a 0 0 to- m m (0i1((OiO 0 - W N N CC (Ai (0 w N 000000000000000000000 a-- 0 0 0 0 0 0 0 0 0 0 0 0 0 00-0 0�'� 0<<z�1 0-i 0<l 0'n 0 0_0 0 0 z z zy�z z z z z z1 z1 z z z z g 3 z z zS z z z z zi z-i z z-i z�(-�i z�z z�z z z z z z z z mmm T Tzz zzzz ZzZ mr 0 mmm ***0 A V,000000nnnn 00 tiimmmmmmmmmmmmmmmmmmmmmm 1>DDDrrrr mm000 Mn m r r i z z z A A 00 0c c mmzzZr«Gxxx0000GNnywmnmmmmvm vmmmmvmn o n 0 - m m m n r r 0 00 p r D D n-1 1 1 r 0 0 0 1 1 1 1 1 1 1 1-t 1 1 1 1 1 1 1 1 1 1 1 1 �c m m r m m m m m m m m m m m m m m m m m m m m m m m m r 4<<<<m m m m m m mm n ZZ Z Z m m 1 5 a r rip m m m m m m m m m O 0D y 0 0 0 0 z Z Z z z T 1 1�r r 0Oy- - D D 0 0 0 0�AAf****f`**** * ********Z Z rn S zz00000Onnnmmmimaccaa� n0pfAfnNA / CCCC3 -1 11-iDDD1DD1D1-11-1-1-1-1-1? m 1 0 ZZ zz10 A N co m o o 00 000izrr r10 rrrDD 5000033 1 -i- -i , >z z z__ 0 O O a0 c c C•??4 n N y c C c c m m m m m m m m m m m m m m m m m m m m m m m m m m Oa0 cccccc 0nrcc - zzz 333111m mmmzzzmm xxxxxxxxxxxxxxxxxxxxx xx a ^ a 0 z Z z� 4 0 p o » z z r r,- y w 1 z 0 0 0 M m m m m ln z z Z z z z z z z z z z Z z Z z z z z z z z z• zzzz rny mmm o 0 =Sxmmm mmm00000000000000000000000 0 z o r r r - 0 l z D z < A x A A-1 A-i-t x-1-1 A A A-1A A-1 x A 0 1 Z Z Z Z R z n >F m m iw << 2 -1 S O 0000 ° c zz z0 0 0 ', 1 !n o z SxxxxxSxxxxxxxxxxxxx S O z 0 0 00- y D D D D yy D D D D D D D D>>>>>>D D o z0 0 0 go y m 3 c c 3 c c c c c c c c c c 3 c c c c c 3 O z p zzzzz c cccmc zzz mmmmmmmmmmmmmmmmmmmmmm C 0 Gi mm d0 00y . 000 $xxxxxxxxxxxxxxxxxxxxx z mn00 1 A2Apzz n 0 �DDM.)9DD9DM9 DDDDD ZZZ oo 0 non <$' -40 VVm .� d D e zz ° o -< 0004(010 a R cm r ED ^o -10 o - -- --- DDC .c.. d CCC.— — — — -- C m r r I x 1 I 1 O v r r C 1 1 1 1 1 N(n N o1 N N a n mm 1 o o o > o mm z 5<c -•0 -. ��gg o o r r 0 -a m O -- 0(0 0 (04(0 o W 0 0 � oro oCm9Qerforo(o o0Q�QL°Qe�°Q°'Q°Q�°Q°0 Og N A N N N N N N U 1Z 0) CO N N CO N ,3'‘' N N 13 2 I�N f3 f 3 S 2 S 13 S S f3 N m . -o p 0_0 00 O_O O o 0 0 0 0 0 0 0 0 0 O 0 000000000000000000000 CD aN N[n C(N w CD Cn(n - N +N so so so so -_10 N N N s0 .1 N N N N N N N N N N N N N N N N N N N N N N A N pa W W -I A W x T W A (D 0'0 N O s s s pp 0p 0p 0p pp O N O N O N CO T- WW -.V x 0 8 m y N A A (O 0 NNNN(TN(T(T(TNNN(TNN (TT ((TT W A N oo (M?N m V V m o o 0 555 $pfy�s�SSSf�S�jSpSpS(SpSSSSpSpSS CP O A Dm A 0 CO V 0 w�110(T1(tpp V aW ippOpp o(.�O��QQ'""f p0pp .fppiN O"'Giv```555''q"gq����'''tyr�t��'"�/,j 4TTiA per' fp�f O N� 4D m x U 0 8 V THE fTjN(NN11NtAOJAB A W 18, 3 2 T+ N O Z CO CD W -I m 14. 0 -i o _ - -. p M M M N M ,n a to N M M a N M a ' Q W N- W ,3 o N N N N J �1 8u pp O N.a Om N opt J W _ N A C 1 8 a'2�j8 8 VOp 0'x'.0 p0 00 0 W W O p0 p0 O.0 -.0 or Apo (WT'W.. on M,ODOA,(JTNN,cWp N(+�� (W(�JA N V m,(WTfD.(N)1A0 R. m 8N tak 8'40 88',80 OS 8A AS 88 80 8$ 8+ m2 gt:2 JEC �(0TS'i(AOW4m80W W(T-010NVOVf-W(p o g O 10 0I 000 Q 8 8 8 0 8 8 08888 08088888885 m 4. N N N(n Vi CO 01 N N 1 N N V ao 00 000 m mm 0,ww T 0 W5 N $ pWS 'WTfW[p���oWAWmpgp y J O iC ai NIN m CC Of a a A W tO0 N A OD W N A t0 OND W W W tD W W a. TZ O 00 OOEO N O 0 O CO 0 (oN (0 ++ O O x f�S. N N ��� O N N 0` N N 111111141111111111116 r DC A cn Cn N N NI(D CO <D (n co 0 CO W y 88 o m C) N N R N 0 010 NJ N N N 13 N N N O X O 00 O O O O,0 O 0 O O O 0 0 O 00 0 00000 O 00 000000 m N Cn cn N N N(n CO CO Cn (n CO N (n 01 01 cn(r U 010010NNNN0NNN0010(TNNNN0 R FF �10 n omm r 0 x x z 0 0 0r 000 SSS000000060000000 >>> TIM (n T m m x 0 x �' 0 0 55��QQ m m 0)0 COO OO T m n 1 T > %, 0 881iCi88o��oOi01i,'C ooit°oOgo > m T y (n O ((�. pNp pp�(WOE W N W W WW AN N T O- mim m N m m n 1 Na W t W(TT W�1 V W W V ROOD(TANJpJ ODA V ODA GEC ((CO'. 000 H 'n C D 0 D y C^D m AJCO W vNa0 WW pp fA ppp V-4t V NN 8 m m Mx I-- m 0 m CO H x 0 D m O O V N O A 0 4 N W 8 8 V N W V N O 0 mm• TJ x xA ni(�n -I Cn C 0 T CO 0 Zm 0�,, N-,M N �� mi,mm A Z T 0 m 0 00 D Dill § i D mm o D c A c 1 Re !2(ELT(Ef2Q°L°QQQQo to Q 1 m p 0 A o Z 2) m _ 6'-, -, NNN (T(T�(�(J1 f�(�f�((nn((jj11((ff N NNNN m x -,.. D c A 0 w Oto l0 1010(0(0(0 0(5(510(515 to rol0 CS m b N J ox N, < r CC NNNNNNN-,NNN-,NNNNNNNN-, = R; n_ u1 m m a z -i 0 T Z 0 , _ 1 — O 0(n (om 0.. m 0 - H CC tD 0 (0(o 00000ro2 2Q5RE 99992402 �i N J N\ R3,-3 J(J(D CO W\ N N 01 (0 J J CC 4 y Ol N .[yZ�' N N N N 0)0 N 13 N CO N a N N (322222 22(3132 S 22S� . 9 .. .. ... _O O O O O O O .. O ..................... a.N 0(0 CP CP (Cl(n CO c n Cr' N N N N 01 N c n(n CD (0(00!N N N N N N N N N N N N N N N N N N d m m 1 f0 0 n0 no 0n0 n D 0 0 n 0 0 n 00 D 000000000000000000000 C 0 n O O J O 218 8 I 8 S O O O O O 88 8 O 0 8 O OOC 8 8 8 8§82 888 8888 O N I m 1 N N N N 8 d O ti W - N A A. 0 NwWTA OW - 0m . W.A .N-JJW 0t . A( W O II 0D � 00�W W N 0N O V m A ..10 m T T T T T T T T T T mim'11 O O 0 0 O O O O O O O O i 0 tEEI O m m T T T T m O T T m T m T T v .v vv,v T v V m m m m n a a a n n a J 2 . 2 2 E m m W m W n n 0 n 0 n O 0 n.D . D .. .m m m m m m a a a n n n a n a - n can m x I ,= - EE o o 0 00 g8 0 0 8 0 coo 0- - o- -0 0 o �0 Oo O o ill 888 °- -8- "O O 7 0 O O O C: C O O O O 8- -O O < 0 0 o 0 0 0 c o 0 0 0 0 0 0 8 0- o. ° ° m N ON V� N NO (NJ �'V, W. W N N W W W N N N N 0.w G) W j W 0 O O m 0 N cap 0 c0(0 W.• •• ••8.• ••W A N NJ mJ W W (nl(Ti N N N 0 0 C Ot N NNN J v -4 - a vvvv���vvvvvvm'�.o���9vmvv�movv�wvavvvvm 00000000000000000000 m m m)W W W m W W W D D DID D D D D D D D D D D D D D D D D- D D D D D D - D<G<<<G«<<<<<<<<<<<<GG G(n(n m(n m Z'Z Z?N o n N N m m (' N 1 LJ A 7 A A .3 3 3 3 3 3 3 3 3 3 m m m;m m m m x m m m x m m m m m ri m m ZO '0LnOnDDrD3m N0A-350'07Czb o Dmmmmm mmm) n.-Iz�1i�1:00zA :0mmmmm m C c==O O G O o 7 O y�g�T,T n n .;(j(j n'n In m)m p O r r r rr rr ,--I-1000000000000000 O C Z Z m z z z m m��m C C C C rD D 5 5 D D 0 0 0 O y y(p D n D y y D >00000..........00000 • _mmx Dmm-u Tsm�.c '�-DD DDZZ-zmm m(nm ^�����•- irp GGG<�GGG<GW W W O=, � .� s r r r D D D m m m m m m m m m D D D nnp9•oel{�o zz x,x mmmOOCczcx-x . • «{>;›in W whcofp O O O9 y si 2 o(� p r r0 O O A--n m m m Z Z Z Z z Z z Z Z z O O G-j-ccm p mm Oc)oQOOOOnG--- �1o000zzzmmmm„� 4 �jjAmxzxzzz 1n rrr-i- zzzzm zzz m DDD oo v0 zz Z• m:HrP m!mmmm'moo 1p -,,, Onnoo o rr� -Cri EE y_0 OO O 00-40�n �� � = nn o ep N -Pd,-;o a — Mo D• O co Z r m — -- 111111111 111111 0-1i) - C C T T m -0 T m M -I NJ NJ V V NJ V NJ NJ NJ NJ m 'mlm a D IA m r D D D D D r 0 NJ m lag- TT O 00 0 0 0 0 0 0 0 0 0 0 0 W V1 iO N NN NN_ N�� N _N N W N O\ N N Nf.•S iH N N O O O O NO O O 0 0 _O, ii O O_ •O_ O- - - C O-.0 -.0 N r 0 t.400 -.0 N 0 0 N Cn I U, : R Cn 0 s N- mom m A Z G W ° A A W W D .(00 O D D 8 (C N'.N N ill N W 0 V A Co 0 0 m G.m N A G G V.. N 0�W W A 7�' m w N r)- m �n 8) �» 3(T A m _. V 'W A (1 J N 80o m io cow N o 0.o o z G 0 g v A 1 N V W N i 2 m - O N IA b. b. M N N N N N N N M Y. N W i< O W G)N -.N ((.. 1 e ay . N _� A SN N p ip(mm O+ m.0 INO W NY W V C'J O/ 0 CC$. NJ W V vq (0 -,(NTi ViN(O V • • . 00 4. pb N Cnl(T A U A N Q)G OHO 01 A OJ (p O R 0 a 8$ 8 8 oIo a o s t C a o m J o J a 0$ 8 8 o$ 8 - -8 A m m J• 8 0 8 A A Cn A A A A A U A ...I. D (n U U,'Cn U A & A V O C''''.'O C''''.' 0 0 O.8 O O O A - O O O O 0 0 0 O BQ 8 a o a 0 o O o 0 0 a _ ) o o O � o • W w w b 0 0 0 v 0 W WW •S 0 n U N A A V (>< O O O C O N c0 c0 0C-' O O O O 111108°- - O 8 O O O X N W !.Z S N N N-+ _ N N r A o J 8 8 N 8 o W 8 8 m`W m N 0 C N N N c N N 0 N N N N 4111 0 N N N N m X O O O O _o o_ 0 0 OHO O O O_ O O O O(T CC (0 NJ Cn (T',U, U Ut W (n NJ CC CT (T N N(P Cn N A G, D m Jv m1NJ T, .1K w T NJ 333 3333333 C'nCC Dm>>>mmm D o C D m CC >2 r Z - DI0 NJ r mmm m m m m m m m f T T C W C C C pW W W .m 0 S �I3 �' D A'D �Z O U N -)i�-ml -mill-mi 11� m'n m 000�00OOG C, O ) (Co "'� G) nG) z 0 r CC zzz z z z z z z z mxmmmxxF z • m mm x m Om GO O o 000 OOG)OG)OG> .T 7J.m Om000W(°0) g O m OO ;0 A z O 11 11 -i mmm O 000 o zz w F �F mo z xxx >�5 x xxx E m v, D 8D w`m -I n DDD ������ -I-� Co maa N MC, o = zzz Z Z Z Z Z Z mmm O 'a ZJ �� �-i m wCa Ar Z O moo 0000000 000 m 0,o r -d m D- `D in$ w 000 0 0 0 0 0 0 0 n P m m 0 m Fc ; o0, 300, z AAA AW�71.�OAA:U mmm O 00 �_ 0 !�m z 1 z z N o CD W m W W W W W m 3 3 3 x x x N NJ m mmm'Ommmmmc) 0(00 m cow a O GO 0 �m 000 00000(0 m v, A Z -C] O m a cn o N §t P F H z V W c0 tD A D O _ .,-p O W A A (O p O IEEE N O•-• •• - N C p 7 W N A A Nv N .e N S N O N -N NN 3 8 474 O N 0 0 OO 0 0 O O O o O'O O A 0 D D DD DD 0 00 DD 0 0 0 00000000000- 000 DDDDDDDD 0 '; J N J a 0 N N J pl VI ° ° � 0 0 0 N 80 88888888 °o o 0 8888°8 ° 8 8 g O 4 N N N N N N N O OI m O 000000 p 00 N aNi 0 W W V V,V m m D A V A W W m IVO NW N m D ON N OO N m m rn,m, m m m m T T T T 0 66 0 o o' 0 :111111k p o 0 0 0 0 0 0 0 0 0 o m -i -I 1 ti -I -1 1 i -I m T m mm a (7D 732'0 m • • m m N N fD j fD N _ N N 0' J J a a a s a s a n s a G a a_q a p o.9 S 3 9 9 m m m m m. . . ca a 0 ro J 8 c . �n a c m m m 0 CO n 0 0 0 n CO') n n 0 C. 0 n 0 0 0 0 n n n 0 0 a C7 0 0 O n n n 0 0 o D D D D D - D a D D S D D D D D D D D �pD D w� m m N ?�. . . .J J J W tOD m lD m m N N y Q a Q Q ya • p ad a yy papd� pyRt ryryG yyJ a G y ay yay p4p�� Q p3N� a s S tt # ik 7L # It it # it it it 4 2 ## 3t # # it # 00 0 8°0 8 8 g ilk 8 8 0 010 0 .. 0 0 0 8 o 00 orlon 8 0o _ 8 g S 8 8 �8 _� g ON N N N N 8 (N� pNp p� (o(�N N N N -- pp N D A A A tD O A m 0 0 j .m_. tT P�D •i o N W NJ' N N N (D N 0 W -..'1V t Am AAOOAOOODDOpopoofJDA; :A mmmmm mmmmmmmsmmmmmv mm m-msm rn msmmsmmmmmmm m 0 0 j m m m D D DID p '.0 '0 '0 '0 '0 '0 '0 '„ +n. A A A A $ A ;0 r r r t.,--i z z S 2 x x x x=x x=S S=x m m m m m m m m y,y AA�7 A AA ;p p000 D yyy •omv mmmDDa 1,,zz OO Ommv;rr r rD.�DD J. DDPD n0 i-, 3,1 >C cX�A 5CCC7C7cxr,,,.,err-zz zmm v�rtmm mm m m{1-i -i m m ___ mmm----__-v S m z z A r {{<{{«ovoo0000000 .0132,--T,5-0.,T, rrr22�rrrmmmmmmm OOOmmiTAA��Wm D33 K`:1{{{{{{{{{ C)AA AAATI Tr r p G<mm mZZ ZZ S333333333yy�S2x0000000000..-0XIM 'mp'mp Mmm mlma1 azz zay-000000OCc m D n r C C a 1 Z Z Z Z Z Z Z Z Z m m m A A A m m m m m m m m m S 2 2 T T T S 2 2 m m m m m m m 0 0 0 2 2 2-"m m A A T A D D M 00 mm mmm m m ZZ mm m.�i�1-I11�1 DD Dmm 0 m Nm mm.� OOOOOOOOOOAAm r, A AA mm mnnnmTm mm tr.DD DAAAA Gmm mAA%�1AAAAA;UA ��-zZZ0000 DD DD33 �%p A A A A A A A A A----1 1, rrr � 3 m A rrr i -I 00022 Z9mm.a nn C)DD Dm W mmmmmmmmrr r4�G10'•5n mmmm a Zcc co,'�o 000.- C)NN00 AA Ann(��p'��'m-D�pO�°Q°QO�aD QO�D Q'mm mCC Ccc CCC ccccni-„,ym Amm n„mmmmzz Zcc cr O� A Z <<<-40 m�tmt�mm DDyUIUt(DnUDi(DnfDnNfmo00^DD ��11�� 1n DDD.�.9A«<<po ZZZm DD� ILTg mm < m DDD p f 'ptmm fpmmmmmmmmmm m*ZZ ZZZZZZZZZZZEC �d�A9 m5yn„O... _,0 r .p. 33 S -+n cc cc 0000oo000ooOnnr=��� R 000,0 mmmm-, oo rrr mm p, u c gq7p fA m.m �2 OnC)(7OnC)0033 mmm mmmmmmm zzzp p yDDD $S D D D D D D D Dmm rnmmm0000000000 DDys, c zzzz ='Jy nn„ ezz O _ z ZIZ mmmmmmmmmn A'-''<<<-I-I CIc1-Ci1-Ci zz z ^ •n n r p p 00 z 5n0,C)..ymmmmmmmmmyyy on_mmm2=222.2 O�DO aO as -tn •Q ommmmmmmmm--- m�i1 mfnm�f1mR1 $_- m e AA m p^p DDDDDDDDDZZZmmmDn DDDDDDDD AAp �� 7t'D -_mmmmmmmmmm m m . y 00ozz 011�-i i.., yn > O 0 n 000„,„,„ o D C �c �n rrnnnnn(�nn � gg r m i n z z .40 O _ 1111111 _m ' """ M ^ -IT m iii 3 N N N c 4 n' O O O r -1 -, O N C C C) m D D Gt m Z NN N ������m o � m m 0 0 0 CO V tD(D ISE: 1116 .o .D .o .D(D (D m J (p (`0 3<D + O A C> A N m Ln m m N d O N N NiN _ o N N N N N N N N N IC F 0 o c 0 0 0 0 0 0 0 0 0 0 o m NN +0 _.- coo 0, -+ +0 N.. +. +(l. _.. +0 N to.n _. W(� T. +� W --I i 00�_ m O O P N• . �_O OO N• N A (D W A D O N O O A A N D J W C V ..W A A A W W .G O Q N m N - W m O CO 0 C) Z m :C!MT O 3 + O m D 7 ■ 0 _ O N 0 N . N M M N N N N N N N N N N W + D J N N/0 9' 11 0 p �pf (AJ� _+ A A rt N+ + q �J.+ p g A .OAi q .0g.N ONO/ ,DWI It a -N 'v A N _ . N m n O 8 V V a A (T o W O! O>+ O o W'(�m O �- O O 4 N m+ + A p o m p N p O.S m p V.O O o°m8 8$ 888 d $ a 88 g8 88 88 08 °w8 88 8f. w8 88 888 8 S= .8 0 0 88 0 0 88 N N W iiii �' �p W . (Ji O � O �'N m w A A Ip N (WQ - m• CO O N J 1405 s CC io o rn N 0,A m CO +o o lig! 0 0 0 0 0 CO a o (D o 0 r m ER- O O N 2' - N N TT - N N N o mna m N N N N N N k'-' n. o N n N n. N N 0 X O 0 0 0 O 8 O O_ O O_ O_ _O O_ O O O_ O OO Y(T (T Dl Dl 01 N U. 0 CO (T (l1 5P CO CO (0 (r co N m O O •. •. •.z•. rn D >>00/Em D N m M7 N - m m --, w 0 m C A A D D Z m m m m o z D MM OX 8o N 440o '� 0 m<A A Z z7 T m m �, > co A AM DO m 07 M m m ��.. .. ..�..c m 0 Zzzzzzzm n a 00 T m a is 5n m 00 m A p 2 01 01 (n m Z 4 0 0 0 p v m 00 X m n m CI: D Oc m.� Zn - �� �� m O OOO v ' y mm m' m 2 n cr p m An O O A ZO u D O O�O�m r n O v� X ��v m N 3 A O - m 0 y, G7 mmm ,� (� = v m m m y m m W -. v D m5 z m n m z O z m O m �3 n z�j 'x >0 a D m o m'm Nm -< m -rim to m< -- m- m 0 �, m m o io 0 o m m _ 2 , O r�., m O o o,A a7 D m"' m I O D c, Z m �l O 4' o m A-I --1 A m OS m ur i m o CO 2 (D �i o (o (o o m Q i c m i A O O N N d Y N r3 N N 17 O O O� • O O O O_ O O O 00 s I (J. s s ;s 3 8 0 > D D D D D D D D D D D n n DDDDDDDD 0 n C) >>D 0 a 0 0 D v 3 0 a S 8 8 S S 808 SS 8f8 S S 8 SIS 808 S 0000 8 008080 S NN N N N N NNN N N NN N N N N N N N N N pN�N N N N N N N N N N m m m AN m OOf,O� W N Urp�U0 A O a O N pom 110 U O W(�m(1��W m A 0 fm0 IWND m m m W o �f W 0 0 O A V Ou W a V W I Vm o a OUi m m W m W W c0 O N UNi W N W OJi Omi (.> a m H H m H mmm m T mm m T T M7 T T T m T m m m T T T m m 1 1 1 1--I M o -I o o - 1 1-i -I 1- 1 1 --1 1 1 1 -I O 0 O 0 0 0 0 0 06 610 o O O 06 666 o 6666 O 0 0 0 0 O m mmm m1T 1 1 1 M-H -I-I I -m-1 -I -I -mm 11 1 1-1 V mmmm m m m m T 1 1 1 o 1-4 1 m m m A m "0'0'0 "0 77 7 m A T'm TT-17 N m N m N m 'CT m �N m� W N D D D N N N N D j D D N J D co /0 S a a a moo a s o a a a a a nano a a a a a 30 - o o a' >> > 9 a a a a m =COT 2 rro CO CO CO MW m W CO m CO W m W W W CO W W W W W CO CO..W..CO CO p M n n n n 000 00 on n n 0 no 000 0 0000 n 00 O 0 0 a o n n n o 000 00 0o n o o on 000 0 0000 0 00 0 0 n W DDD >> D D D D D »,,((�� >»D D >>» D D D D D > R cc, 7 00D HO m m 2 m m � m 3 m m � m 1 m m m 3(3�tj > m > > .. ? 1 a a a a ano as as a a a as aaa n aaaa a nn• n. a a a a a We a a ttt Kt as a a a a# t%3 x' 'tilt% fit' Rtv %+ a' a o 0 8 8 g WW S g 8888 8 0 8 0 00 0 0 00 o S °0 S 8.888 0 0 og o S g S S 0 o Q00 w00 0 2 0 0 0 o o < AO pO N p O OO N O O _ 3' m Q D W N W O N NU O O WO VA ,7',,7', AA N , AAf p A U AN .A.A _ a pp W a N A ( ( ( 0000 --.1 O V N ONO a N N W W O W # 33Vg! y0�f1�1 0y{/1 0 yf/1Wy y000y yA0 Z A A ZZ AZX AMW A,'l1 A TW.MU MWMA.A W.MM A9M:(1T.yp MM W T W W W W.m M DD D DDDDYm DDDD>DDDm C >OO 000000033 mmrA7C T.7.x r r m m m m m mm m m mm 000000D .33$3,71m mMrn m7111 m mmyy(n(n MM D�C smm�-I�m-1111��� DDDD===mmmWmoWOmmmmyy000rrrZZZZZZrrmn000000033� n 0 Z Z z-- Z Z ZIZ n n 0 0 0 D D D 0 0 0 0 0 0 0 0 0 0 0 0 0 0 T T m 0 rr-1 11000. < {{{000O22OOZZZ ZAmmm.{1mm00000avmwwmwmwzz<CUA0000X CC>==OOOMMT7�T•T'n'nmm mpA AAnn 00ZZ Z11mm mrtimmm22 ZZZ9��WW WWWWDDDC0000000g 0 6 w W D D D 1 n AAA r r,y A x p A r r r r 4 n C O O x7�xF Z z z m A m m y 0 0 0 y A A x A 1.�1 �m m m m m m m m OOOmmm O OO o T� •yJ.j ZZ�Zyy N1Z O p m ��000e° OO Omm myy00N s� « i'09 ACC CG Cam_-OOOOOOn DD00000000 A 2 7 C C C Z Z Z 1 1 1 1 1¢* *_ ir'z Z n n 0 3L 5__r r �/1 y 0 y D D D D ._ W W W W W W W 00 0 0 1 n 0 0 0 0 1 n m m m O O O y y 0.0 g g- A n g 0 0 8 8 0 Z 2 Z O 0 0 0 0 O 0 0,y A A D mm=C= 0•10010 0 loo mmmmZZ ZZ Zrr n0 0nn0 1 -n10DD D ftly(1/1'y�'G m mmmm g.C.. O o 10 000000m009°0QOW D DDDD1n O0000OOOyy Z c ea zzz a non° -^ --' a Tmmlmzzzzzonpomd---mu°c a.,v�vFavzarne0'fc0'i0 < n n 0 11 n y y 0 0 0 0 0 0 0 Z Z Z Z Z z Z- 0 1 0 _ a^ o 1,= c c-1 c m m m m m C c,n n 0 0 0 0 -T o 0 me . y11l1mmmmmrr1000000 C *ftMi�vAiAi,vAiMZZZaamTTT C mmmm 0000y0y00A X0�770�770 0 1 1 -1 n n 0 0 0 m 9,r s D D 55> D 1-,,,m0,0" -,Q, Argo 881_I D 00010m'= pip ZZzzzz m Cya°° - �o a. - L 1"' _ .r a — i F, D D O r Am m c m c T D TT Wm NNN D W W W igg� T 0` D G o p mmm oo O O O 0 0 0 0 v, co n 0 m m(o (o (n (o (o mm (O(o(o m (o '> J O O W (O NNN OM E. m \A N a m a °00-(- 0, c .O N N N N N N N N N .7,-,-K31:5 N N 13 13 I� f3 N a�j O O O O O 000 00 OO O D O 00 000 O 0000 O O• • it-: O O W < -.0, .v, +U +U U W NNN NNN N(T U +U +U + NUM W U'U U -,0.1 A N N N(n +N ON' N a U jCO V m N +0 ++� mm 00 D T (O A.A AAA a O O� 0 m A A A O 0 n L7 C7 Z II (Ji 0 0 O a O N W mV W O O O O (OD O U co b N N O O fJ a m m A W N W-. . A W N m m n O -.+-•+ A N g g m J AO { N N 0 p0pp s <C7 p� O O g 0 N(°O N m m Z R-5 0 A O [O NJ T O-N Tm O A W O N (n N +Of O p tl. b H M M H b M b M 4! V1 N1 M N M M W 1 P V W ++O A N+W W N N p -�N N pNp . j± I-+QA +N+ W m•W� Of m 4 N J tP + O O pm m V W 0 m 4 m C 2 O N ONf A* pp O o po (Aii(VpO W 4 -cp—.:* comp .pp po m m ppppa W pNp p� 8888 WA(no pop O w.o. W pp •801 O� F8 ES St A t m N O S T;% m0 S Egg a O O S E8 S O$ O O 8888;;; V1 V O N N O A A A A A A A;A AA A A (AA AAA A A A A A A A - A A D N a N v,u,v, NN N S o boo 0 8880 0 8 = g a Oo� a _°o 88. o_ W°o°o_ _8°o+ o r0n 0 (� p p N N W A (NO(NOa m(WO m'�N m .o (Cl A m a COW-N(NOW A - a p{Q, W W m 00. m m m 00 m O N O 2000 S m.. •. ..m OI 4 a O a N m O 0 0 0 00 O O (p a O 88 'O'(D'(o - 0 0 0(O O O a X - AZ - N -- N N O` f3 f3 f3 N !,1112. O y N O o W a ,,,^22 a O U a W a �,A � V T 0000 Lo a N N 13 N N NN N N N N f3 N .:3,-75 N N N N 13 N N N X O O O O O 0 0 0 O O .2 O O O 00 000 O 0 0 0 0 O O O t• N U U U U N U U MM (Hr N N U U U U M U M 01010101 N (T m 00 m m c D 7 T T 0> 0 T 1 A ; M M T T T > >>>> >>>>>> 0 AAiA AA AA A CO D AAA m 0000 m 00000C 7c Z < < CO m 000 2-1 00 < Z 00 0100 m <<0 a 000000 0 m CO m to 1-H1 MW MM r CO H AA m'mm A mmm 000000 m CO T T An DDD W(� G< O T 001 D D 000 D A A-A D W W W W W W A co m m D 000 cp v,rn A �� aaa 0 mmmm z 000000 D (] m N 000 00D -Om A 1 mmm z z Z+ 1 000000 A Z r Z T CCC 7 T 010 0 < m 00 DDD G)00 m T.T.AFT.Z T 0 -I 1 N m T T T m Ell mm A A ,o 0 00 C C N rn 0 0 0 0 0 0 < A r r r 00 000 mO (ON R-, m mm mmm -1 O O - in 0 m W 0 0 _- m ? 1 ZO O N 0O m R1 R1 m C N T Z Z -„,_>W o r r r r r? Z R A A cn(n(n m 1 N m (n V> Z Z Ul n ▪ D W W CO W CO W V 5. ZZW Z m m,m T m R-5> -I Z Mr- %J M O {-<j{j ° 00 8 01 T 0. .Z D 0 D 0 0 Up m O O O 0 D M r C D A 00 D > r a CO -I N m (O a (O HO (o 0.0 (o co (1--.:1 p(D co N Co N(D ... CO 0 O(o O CO (o N o • •fO 1 .XI 13 ��N O N N 0 N 0 �t3 N'N N +� N \ \ W (O y-44, m m -t.t (O m N A,W N U N U V 0 O O S S N N N N N .. .\ N N N IJ t3 N N N !3 13 f3• fJ .a O O O O O O_O O_ O O_ O'.O O O O 0 0 O_O_O_ O O__O O_O O O O O • • O O_ N U U U U U U U U U U N U U U U U N N U U O NNN N U a 0 0 0 > 0 00 00 00 0 0 0 on non 0 0000 0 000000 0 5 1 it a IZDn s D�ZZ DZD Z�.DZ D Z 1zZ..o zZD..ZD Z-..i D z..Z7�zAZ...D Z.. ..D—..D ZZ�..Z�.. .. —..•D ZN2..zZ DZD 7�.B.Z D zZ D2.�.zZ D12.N W.?�Z2Z12..��zZDZD7�.�.Z D Z D..2..7�ZZ D12.—Z2Z D..zZD..Z D zZD A(O��7�Z z-A S O m -_.� m ' D�S r rTT p S O O p 0 O S S S O s' g,II S S S S S NS8$8 8O T to 0 0 SSOSOS S F NANNONAA z N U m U� A A m r : is) 71 p O§ NNSS O NNNIJNN CN S U N U A ":" ( A ow A N _ co 1 T p p NNN N N ON IN N A�UN W NNaN &co is' pp O0 V0) W W .3T T T T T W N OO��OO RN+ l�0 + rnO c�pp S� (0 OO T T M 714 O) U W C.D. §O) O W ' J co V m T T T O O O O O W N��+W_�� + O V 0W N S +N N co W A O O O O 7� O o TT �.: .:' 1 iiJ m ° m m aa a a 11JJ� O co W 00 00 0 D D m m a �D D mmm a as _ w COQ - O> > co W C a S D O O O 00 00 D >S.> CD m >CO m a D m m m J a n n t. J J n J n n u it a n ' ',m'„ m 80'a a a a u! c 0 0 d-I g _. @^p 8S 8 0 0 m. ^ o 8 N S 88 o O 0 0 o 7$ ao; o 000 N# g '80 o N NN NN W A N A�ON :• V p lD W 0- N N W (..,.:—,,,,,A1 r W ;�8 O _. 00 N N° g O T : ��0U_ A_A_ CD co p N WDDN Ul> yy D 0l W NNNNN f !p mm ,x N NAnin o(o§88 CSOO oZ CC W O pV (n NVl In Vl(n q)Vn nNNN1NCn I 222222 o ZZ 11 m — G C C 'oo �2s O, V 11 m m 333$333 w fA U Ul(n 222222222222A W(/ Lp°I=22 Z Z Z Z 2 Z Z 1Z Z1Z-1Z-m1 z mm1m i rimm mm�m Kz5 zz mCmrpm wmm400030tfgz,4�P ZZZ-zZ Z Z 111-1 mmm1ma mmmmmmmm22A2D 2mmm mgg5o wn mm'zm0m3=Z D D D m<{#A�-immmmmmmmmm2AIl222ZD DDD �comoo°°2zZZ''n m3�4mvtnvZ Z Z n.ovT-<�r# m222AZaZ DZ D „11 � ZmmDDD1 GO° c m � -r r r NNnp cccz- D D DDI I D -1-1-1-1-1-1-1-1-I 00000 000 G �-Z_ --Z --2 a �` If y_ 1" ". 0 -I -I-I- -- 000000000 O zi? . i1-i m rmmc5DO0000Z000Z 0oz 0000 DrZrr rZZrr X rD QrD OZmn 0CZZ 0n 0-A°0 n0.-10O0 'ma m m--✓ �'° m A o D DZ rD r rrrrrOrOr°°°°°°OOO0000- ?°31'.i.1 '12 mmm—a ..-'i e rrrrOr OrnOnCOQ000Q000000000A 000°p Z a m"" O QQ0C ,0Oz0oxmo00o,00�0�0000v�vav�v�v�vzv�v� �vvv_,„„-, �<.C'l 88800 �vvvv GG 0°£ 'av-omT O - Q 4!1 m� T In D W caocn r m _. iiiiiiiiiiil 111!!!!!!!!!IIIII 5 0 CO 00 N N f3 f3 .. O W g'DD 0 -s co cc,GI I 8 j W O U-a J m\ N N N O O O O V N N N O O O +O� N c 0 U + IU y� • U +U O O U U T o 0o nt 00 m ¢ U Z OO 0,-D u, N N O O o Z N S N p O + U CO N H p+ U ..,,,,,,--4 J J SO m m O °�Z 4m 214 V K(0.33 (J pp O N Nnj W 1111111111111111, m m p D D NJW co 'Co' W .'.11:3 1N�m m oe J m D OZ) co _,. O Z z U f3 O U U O iS R M Q p a w : co 0 O(pAl� 6s 3 X v ff AU A_pp ,,,,,...,-‘' ; M M p' N J U Y ON y N O W p m p 1'1 W J p t�r 13 f8 N , p al `a*G NO O O o a .a N _ O pSOO .., OD . .. ii S S _U 'H NN; 2 @ go O O 0 0 0 W W co W 0 . p p co A A O W O T 0s m pD N _ 0 J-1 p 3 d 0 o m -. m N c,: a O Q N rn' N N U U 0 U U m 0 _U A O v, 'L'.'” • al — ,0 e X N N O w r r r r r CO vm ( coo, m AAO O r r r r 3 r r 3 r m Z Z z z O O m L,—,,. W Sp,U_ _ V w Or 0 r 0 Or.0r Zr Or Or 0 A O Z Z Z°O 0 Z O Z 0002002 0_173�W 1 m OOi o Z 00002022 O lil' A Z 1m m m z 0000�m 0-000°� r c D 0 v m 20 00000 00° > °° g O 0 2 a5 2 _ O.zwz co li O � 2 p 2m 020 p A m p w Om O� p0 ° mz„Dmrm�zr D-0 mZm i mm T tn( np z mmn m 2 D DODDD O�Zm m iz�, ,� ii l .) O Oz ,�0 G 0 mcOZv00,0 t4 z,-,m /1 m.1-o ,>m mm �m ° v`°�N D T „„� c, m Z T R T wm2l m 2mmmm m 0 oA r m z O vl0 (1 �u>; 1nCS3juMr=1* 3 �n mpG70 c� FD 1 oDm'n' O r^ a viz$D9c 9$1T :71 0,r-0-10 o Tmxo � ° � um mml- z ° mmm� ' co J J N N A O N N O O O m o ‘,5 m N NON N 0 N 00 U U UUU U m 88 N N 000 D O O O 0 U D O 0 o 00 0 0 0 f D D D D D D D D D N D D D D D D D D D D C D D D D D D D D o 0 S -• S 8 O N N N N 8§§888§88888' 0) cn - pO O 88888§888 AV O °O n O 0 0 0 0 cp cod N N oo NN W N p .N ° m V 8p W m 8-8 8O c- 0 0V8N W • a W w d co N W A m 11 -TI -1 1 -71 1 1 -1 1 -114444444 TT _1 H ii i- -I-I-i- H , TM H 60 O 0 O O O O O 0 0 0 0 0 0 0 0 0 0 0 0 0 6 o 666666666 O O 6 0 O T T T C T T T T T T M 7 T T I T �I1 T T T T T T T T T TI TT1 IT T T T 1)) 1 .mr 11 H Ti 1 1�i-111-1-1-11111 H H 111�i-1111 1 1 11 1 '7T - - o - T T V TTT10TTTTmil V'0 '0'0 T-0-'0 0T'0 T - T TT c S m m m m C m m m m m 22222222225 m m 222222222 m 0.1 ¢- a J J '_ a n _ n a Si a o.ga_aaaaaan_a_n 0,0,80,_a_0,0,40,. a 0, Cq • 4 as n J 5 22 2 too 2.32022222200 C)C) ro(O(0(0(0(O((0(0 (0 10 C)(0 - m W W W W m m W W W W W W W W W W W W�p W W mm W W W W W W W W W co W co m w w 00 0 C) C) 0 C) 0 C) 0 000000000000 m m G0 000000000 00000000 0 0 0 0 a 00 C 0 C) 0 0 0 0 0 000000000000 0C 000000000 C C (-so m DD > > > D > D > > >>>>>>>>>>>> >I. >>>>>>>>> > D DD - (w 21 m m m m mmmmmVIm `$ '811811888� � �mmm ,0 CO m 7 '�0 0 J m 3 a C' a J a a aa aa a a aa a aaaaa s J J a a J 8.80J J RR a pp _u k a # # # t##yypy ##### t t yo ## ' ppp X (0 u 11 S e e 8 8 8 5 88 SS 8 SS 0 e 8888885 S 888888 NN 01 0 ° 8 8 8 8 8 58888 88 88888 Sg 888888885 0 0 8888 0 1 N CO O CO A 0) A A N 000000000000 N) pp m pp N) M M �-� N N(.N��N N N N N N '-8888,8"" (, 88 UJ)a (Ole W W N OND 0 0 W N N N N N N N N N N N N) W W -4-4-4-4-4-4-4-4,1 ---4 A W!W N 1 1 i i 1 i i 1 i 1 H 1 i 1 0 W C))W W W W W(/1 0)W p1 W W W W W W W W W W W W W 01 0 W W W0 W WWWWWWWW W W(n((0�0 C))W W W C))W W V) D D D D D D DA y'D D D D s«** ***C C C C C C C C C C C C C C C C C 1 1 1 1-I i i 1 1 0 0 0 0 0 0 0 0 0 0 C C K `2y zmEcZCKWK CCCKzZZ DD D AW AZZZZZZZZZZZZZZ DaDDDDDDDDDDDDDCCCCCCCCCC-.17 >D D D D D D D E s D y Dy D,y A DA m m m 4 ,r r 0 m m 2 2 2 2 1 2 2 2 2 2 2 2 I I r a rA Z -Z1 ?i i 1 I I I__1.1 2= o A A 1�p W W;3 D D D 000 C�. N 0 0 0 < m m m m m m m m m m m m m m m x=m m m 1 m GG AYD DTT Trr r22=DD Nmm AAA 0(ZIIW(z ZT1 tZf11ZT11ZT1IZZZf11ZT11ZTl1ZT1 m W W W W A0000000000T mm DD Drr,, �zi 6O S g C C.(<<0 0 0.<0 W W W W W m 0 0 0 O 0 0 0 h Qn 0 0 0 0 0 0 0 0 0 0 W W W W W W O O O O DDD D m x6¢Rii0 AQQOZZZ-y-«mmm›D _zz,A 00000000000000 000000000000ii1mmmmam,mgmm m cE, 0.111,'0,'00 Z mmmmmmmmmmmm00 A DD D.AD---mmmii mmm.,mmmmmmmmmmmmmm 1-,- mmmomZZZZZZ -- AA0 z z AAOmm m 2 2 WM W W W W W W W W WQ--�'9 AQQOCJrrr D WWZZZmmm000-_-mEKDDDmr,cCC>>D m CCCCCCCCCCC mmA ZZDDDDmrg) X X M D X X X D X D?�y m m m 0 W W m m m z mmio 0 o OOOW W cn(mnw,,mm m000-0vCo000000000C-4-f, ;zizzzzzzzZZ�-f-i000.4m D.nmv'(u'n •�j� 01 y^O C->D Z Z Z W W W O O D'2.t>>*> >>>>>>>0 o 0 W O W W O 0 0 0 0 0 0 O i C) C c%m m mim D,D 6 s 1-r r. a -» -In D 0 0 0 Z z Z W W(/)Z Z Z D D D D D D D D D D D D D D(")C1 0 0 W W W W W W W W W W m 0 c M a Al m m A A A 0 0 0• 0Crin .0.0 0g Ho 00 Ammmmmmmmmm3 3K5mAAximmmwmwz 'J' �i<0000 o m3mmxx= 0 1 0 01^ =w 0.0 A A A;3 3 z z Z Z Z Z Z z Z z z Z Z Z c 3> <<<s s««« A A 0 i 0 C 0 . m ' ___>›,0 m0TA000000000000mm CC rn ;3HH00 n m mm m m 0 0 0 0 0 0 0 0 1 1 1 1 C A A A m m m m m m m m m m m Z Z Z w .J. A A 2 Z z p p 0 A 0 0 0 W WWWWWWWW W 000000!0 z V ��1«<yc D DDT-ZZZZZZZZZZZ rCC .4-HH D O O O o A r r 0 0 0 0 0 0 0 0 0 0 0 i i m m A Z Z Z m -i z o ">0050 D o n n o 0 non . m g» 0210 rt — C c 4a- _ 0? y iig i- -» 8 g 0 I .. C. 0 > 1 A "0-T T T T T T T TM N N N N N N N c5 W 0 1 1 -i w W W m < m m N O _._.T m m m m m m m 0 0 W 2 C n n n O 0 2 --11 N N N N N N —y1;�_S13(��N(af�S N�of3g 1+Nti, +--N O O (O Q D N N N N N N N N N 000000000000 3N g08) � Ogd O O O O O m fi fi 0 000 000 000 000 000 000 a 0 0 O O O O O O O 000000000000 O O O O O O O O O O C 0 0 _ _ _ C (T 6 --6 -, -�46 -0.1 —(n -N -a, *a N 4)(T o (T(T N o1 co(T,N(7l,N 700)) �O 0)01 W(T 0)0 0I 01 o *01 - to r.,6;,-,-; +0) 3C P p N W _. J (n AA(A(�(T(AA AW(A(A A(A(A�, b w CCD CO(O(((co CD(00D((0D((DD CO CO tNp N MO W mm W m (OT T IN m Fn CT AA_N V jSTB ON V V N W V(00(U W j W N 8 A on O 1 N 1 yL'0' m A WOOS W(��(T Cn rD T� N J W W W N co A m O CO 0) Of Q)00131'(�T01(Tm N(cn ())J W T m m CO M A K C 47 O S O m no W W o W N a� m m-- m m m 5 D0 • a o 0 A'm 3 ((1 m 06, S m — — ■ , $ N N N 4, N (/+ (0 '0) N N 1 M N 4, N N W p W NN Nay ' Mir N M. -,N ,w (� p� V ..., O)0DN,p (�N OD qO b-.4 0A 0 (O(0 N O g (N(l�,0°D Vm t ,55' (Pp> ,a ,ONE pp P pr .((O .0) OND O)(c7 O om OD 9,74P N N WOAD(O yl N)N OD ANN W W N O O P A S O O O O .J.. "' 0(°)10 OW W0,i `Oi Sp (JTO 58 O V �N 0))0 70(On fT)�'A mAi v)w tOD Ob 81'k'm (b'8$57115711(b'88(Ni1m 5200 o°o bb 8 °o 3' la 0 0 Co 0 0 o 5 � B 0 0 88 0 8 a N _n A ppgWpmpS O ON N 000000 W O N N A N_ N N D m N ii W a X V N J po O Co V m m N V0 0 0 0 00 OO a J L'W pp p 0 A J $ m{J m m o - 0 0 0 o m fa N�nt n3 N�nT 13 3 N N NE� o_N m y N 5 00 O N g m O A N A A �NV QDo pp��JAN V O O ` s"¢ a J N N O N N N N N 0 N N NN 0 N N X O O o O 0 0 O 000000000000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 _ _ 00 0 Cn (n C) N 01 0 (C) 0)N 01,01 N 01 01 01,01 01 N 0) CC 0 000000000 0) 0)0) 0) C'3 CC T D 0 A Z w z� s0WimI 00 CVW�WW'TTW " W W0 C rC m O >DDTA<0>0 mm AAAAAAAAA C' > AO O MT m 71 A = D N A A 1 A c m W A W „„ 000000000 0 0 0 0 z -� 1 i0 N DOOM-(�A W mOC;) 0C) TTTTTTTTT - TO 1 �O W W W D = zzl m<* m0<T.1z�m m mm W W<W W<00 0000) D 0 m= _ mm v A m W ? WyDD zf^W 0DA nW <n 0,i(n(n(li 0,i(<i v<0, m O Z-DI < EM > m W A 1 m m O m T M m m m m m m m m m T Z >0 m0 W U T Z Z Z Z z Z Z Z Z s z WWm 0 W -.0 A m a m m C C m;n m 0 m m C m C 000000000 a 0 T m U) m W 1 > A D . c -0M 1 �(mj) Z ZZZZ zzzz c 0 0 A N 0) { m C) A armmmmmz- mC ���Q0D Q0D��GQ�D� 1 o'' K (�rD O D T 0 > r cow011=I1 pin 1 00 OfZi��3 f�A O a N F )T. C D O a. N .T A m DyT m rr -.. .. .. <53:Z 1 W A A 9 m 0 > D N T W > (00 CO -11 W z C D O (0 N (C (O (O t0 CO W JJJJJJ J cp c\O (0(0m QQ0 Q Co -)- Xi nrSN N N N N N �(�. �1���n NNJNNNND �, J3 fo�o�_ �(o Oo V V (0 N m A 01 N zJ ((�.�(�11��1�(/1(1�T(0 1�(1��1((�1��JJ J(�Q13�DD CQQ1��D ,J ([[1J�3 10+++y1�1 A 0) CO 0>0) d O O O O O O O O N 000000000000 O NO 000000000 N O O Oio 0 0. 0) (T CC 0) 0 Cn CO CC 000000000000 000000000 CC 01 C Co 0) T 13 a 0 00 > 0 0 0 0 0 0 > >>>>>>>>>>>> 00 >>>>>>>>> > 0 WW 0 ; 2 s 0 a o° oo °o°0 8 8 8 8°o °0 8 °0 8 ° 8 c °o c 888888 8 8 8 8 8 °o °o °o°o°o°o �p rn 8 r.)1., 8 N N$rn rn m m m a� rn `" rn$ N rn U m -,-,WW rn rn N CT mg), W �(0pp0 O N A W O O W . 4.44.N N ppDf N W m (WOM V At�ppp V OVi (OD (VO m o N J W Of (�N W N m O NOVO a W N .. (T m A f0 V� (n c0 (T - S . , 11 2,a O N V S 0... mmmm 0 O 66 O 666'6 J O o 0 O S 0 0 0 0 0 0 0 S S 6666 • m T mm T T m m T m m �l m m T T m T mm T T St 1 1 '0"0-020� H H 1 1 1 1 1 -I-I H 1 -1 1-171-1-' co T TT A T T T T v ry�ry 45 v T U C o N N S O mom o (D S m o N N ' 7 2 S J J J > > > > > 7 Q' n n nn q FIRER 'a a _ c a a aaaaaa o, a aana y (O . .O 2 bra.O . :O . . (p = . 822222 O O 00.. C m CO mw w wpp ww a m m a W W m C m mwwwwm w m mwcom a 0 0 00 C) 0000 0 0 0 0 0 C 0 C: 000000 0 0 0000 a 0 0 00 0 0000 0 0 0 0 0 0 0 C 000000 0 0 0000 $ > > >> > >>>> m D D > > D D I. ( >>>>>> D > >D D D 8 o o m m '� m m m - m m CO m m CO m 'm (0 magi 0 0 0 (m° (� 00(00 m 0 0 �_ 7 7 7 7 7 7 > > 3 > > 7 7 7 7 7 > 7 > y 7> p>� #a a ary s a a a a n = a a a a a n n p� p� p� ry y p� # # iC a s Q O pp�� pp�� pp�� pp}� pp�� O m N O N N N 3 3 3 3 3 3 m a O 8 g ik# it it iR 3t 3[ tk iC tk tk #oo 8 8 8° g 8888 8 o 0 0 0 o S o o§§§§o 0 8 8888 s a. O _p.�_p.�pp W _. O O N N N N O - 0 0 0 0 N W�W tNO N WOA OD OD OD W JN. O W . co o O n, m comma, V N ftN�p fNNp�NNpo. O A O m Am A ��� A O t . A N W N W N N N N N W .... ft 1111 11111 y -1-1-1-1 111-111111111111-1 11 11 1-1-1-I-1-1 Hti-i H-1-i-1-1 0000o0o00 azzZZzz;33333xx-2xIxxIxximxaxmIs1xir<(rmmm (}Immmmmmmm>D>>>>>> C o 0 0 0 0 0'�y. O O p 0 0 0 0 0 0 m m m 0 0 0 0 0 0 0 0 0 m m m m m m m m m m m m 1 1 1 1 i 1 Tm?m<0 0 0«««2'z O O 0 0 0 0 >>D D D D 3 3 K 3 3 3<m A A V V T Z Z z D D D p m m T x x T r r r r r r.4 "f0c� __nn0 11133 D D rrr=ZZ000000 x mmm WwAAA000 rr m1rn l7l frtxx=>DDDDD>D D DD33�z p ADD YAAA >'> P 3 000mm co[AZZZmm _"„ Awym..w.co W OO Ommm'9y T0001111111mm m000FPm�pA x0 6 m m= {{CCC0000OOAAA7C�(swwrnrr OO pmm mww�mm mL7 G10000000002z z0009.p'm10R.�gS 1A Ti 7C T.�O=o O rrr2G G«<CG ZZ zmm mw m mww mmm m__ w W W.'DA Axx 522222!)[)000 OC'f C)000055 m -40 Z Z Z y^c m m m m fTTII m.7.�TI n 0 Z Z Z F D>.4,H00 D 0.005 N N 0 O O O 1() < z w x x r r Hccr_zzzzzzzzoo 8 d°c 000,7,. • 000pe pow4wmm4 Oao rTTimmmolivmi0000G)00000OOG10000000n � mmmmmm0 3 ->i-DiDef* * D p -,7., o mmm>>>>»g� 00010 c o zz zmm A000mm ma co ** co N i N z O z m m m m m N,c O o c Z Z Z 0 0 0 Z Z z-w O O O y y D›D D^i g p� 0 0 0 0 floor, . -a O O O C C C 1 p m m AAA 1 1 1 1 0. g s EE 28°888g a xx m Ad c 7C 7(�� 1111 0 10 111----c �� ZZ27370x173737,m mmmm-� n m m m s R a D s D -4 O x x 2 Z Z Z ( �< 1111 c 00;: 000 000„ {«« O rpAAMMmmmm a DDD10 >AA 10 000000 Z Zy_w w wW W W m 30 0 7C 7C T R e 000000 q Q 0 n l Z Z Z Z AAA. 1 e 41:43 L M M T -(0 00j0000 00 m c >>DDDD D o 0 40 D D D Z z z - c rrr W w 3. 000 CZi ono° m o o c w N A A' O 0 -0,7 N 1 1 1-1 m 0 -o m m -1 (�I IN N N N W -1 T T T T C 0 >> N N rn O o 0 0 NO-.-.D O 3 p Z z R' mmmm 0 O m m0 0 � 4 tO m m m m 0 0 00 0o m wm ro G3 N N W W N !.�' N I��f3f�S l_3 w D 0 ()t R->43 W 0 (\ W W 0 N V I[�J NNN 0 N S� N N 0 N N 13 N N N N N o N f3 f3 f3 0 f3 N at- 0 0 010 0 0000 0 O o 0 0 0 0 0 000000 0 000 N +Cn -C C) ..4-, -Cn 4,....p�p�pp�� - U s j +(T +(n +(T s(T +tpn� so +(n 0141(001(0 U(n -_Cn -C j A(Ii Ci Ci tT N 1 O (OT W Of 0� A 8 Z '() O A n N fT(n Vt(n 0 Z O) 0 0- _ D A , pp (p(� -4 (pp(pp(pp p O< m m �i W W OD D T m o 8�n O O _T Gi W o V V 3 W T 8 <W O < A 0� - N NNNN A W W Ot-C m m m A A m 0 0 w 0> 0 m .0..00 A O V.V A C r(o m m a N A (NJtO-N W 0C A (C al O W A N W O p N A co m m fp m a < m O A 2 0 3 m m o 0 (o x m U 3 0 Z W N W , O g$ 40. N N N N b M a N M a a N 44 .4 N a N N 7 yap p p ((1 W -� 4'(p N N(D CO Q-C -4p Uohf N.* - (�(�� ', 'cum WpN QW�(� AO O O N i W O OmOA01 ,OO�A A W 8 �!n �O ON Nt�p .(OD l�il OD OI,SIN O,(NO(t� (T 000 W N UWi Of W O a 8 88 8� .88 8 88 808$88 8 N: s'w 88 88 88 88 88 8& 8888888 80 88 8N� a -o p2 000.0 o s oo oo_ p°o 88 8 0 o 8 8 8 8(8 88 8� °O 8888( < A Vtp V(�(pO N p� O t !!!! ! O�O W W A O O W OA W (n W w N O 8 o 0000 m o o m 0 0 0 - 3 o -2.-.2 .0 0 X N N -z-.., S N ICS t3 N N N (3 t3 r 0 0 0 m 0000¢0 O) a N a a 0 m 0.00 0Q._ a o0 0 cn N 0 i.731:-, N N 00 N N 0 N N N N 013000 N 13 013 f3f3 m X O O O_O_ O O O_O O O _ O_ 0 O O_ O O O 0 0 0 0 0 0 O O_ 0 0 0 0 8 (Cl .. N (01(1(1 C .n V' N 0 Cn N (0(001(00101 o U .... T a T 1 -1-1-1-i - - D Z - a a 7 Cl) -1-1-1-1-1-i 0 T A a =ma C a 0 m cc O 2 2 2 2 2 2 C 0>>> T Tr- A A A A A a 1 1 > a z T AAA 2 A A D 1 1 1 1 w D y c C C C C m 0 a < 1 0 C. -1 C C C C C C -4 1 1 1 1 0 A go <D Q�oo��oo��oo 0 0 < in W f- W OD Qo gopo W _ AAA A O O mm o c2(22 1 D m D 133222v 1 (n Z W m `W O X) D m '- I:. 7J NON-.-.7 mmm m T T 1A �� A A < S x m A -mT, W W W'W M T z(_^ V Y Pa 1 D m m v A ,,Trrr m m O *T C N A x A r 2 0 p m z m ao 0 0 m z O ? -< 3 W m , 0 m D )i 8 < m m 0 0 (l. a m D O A m A O 0 0>Z T - m m t00` A Oz1r 0 m m m m W _12ZDZ 73 a o 0 ow T �ym� (n D a 3 m r; C m12�2T p o N c W o c tor=v A A < w N o < Omm3zmz+o roi N (n 4, -0 I- N 2 m 0 <-1 m V N 0 a 0 m6 0 roQo(o o m m (o m 2 0 000 ro° m �� O O O Q--. O. N N N N m f�13 f3 13(3 N O N co gf A ..4. 2 ` 0> O A W (D W O t0 N O A V N 138 (� 0000 N N N N (3 (3 f N N 0030 0 .n O_ O O O O 0 0 0 0 0 O 0 O 0 O O O 0000.0 O O .000 N (T 01 N Cn .... (n . N (n <n U CCC w . ...... C Cn (n U Cn(Cl, -- O N ; N D 0 00 0 0 DDDD 0 D 0 0 0 0 0 0 n DDDDDD 0 0 DDDD g a 0000 0.NR.) N0.m.n., 0.N.) 00ts,00r.)0 0 rQ 8I8n8 8 0N0N0 N 0 W 000 8 N8N08N08N-..8 N 8 8N8 N 88 o.ricn. o N. 0 000 m m 00 - 0 N m A.... a .."" 4 o) o W "NN g WOO S c g NO"00 n.) CO OA NW , O MMMT m m -, MMM MMM M -0MM m , mm-1 -n m MT MM , M HHHH H -I H HHH HHH -I HH, -1 H --1-1 -i -1 -1H -1 H -1 ogao o o 0 066 666 6 Ei a',a EC 5' 666 !Il: .6-V 6 66 66 5' 6 r ft 71-; m -1 m -1 m -i AMA -1--1 AAA -n MMIT M T MMM M m MT -11 -0 -11 S -17171 -I HH-1 H H HHH H 71-1 H H Of jr7"0'0 M 'a jo '0'0'0 i0-0-0 M 'OMM '0 'SQ '0-17'0 '0 -0'0 '0'0 M CD '0 c la aaaa . . , S 0 S a Sgg 0,00- S S2 444 m . aaa g a a _,(1' %' S nap. a E ss 2 am o. a 0 (4) ';', - -- -, co .ko 22 . 1 MWWW CO CO CO WWW MWM cc maw CO m MMM W M M 00 coop T T 0000 0 C) C) 000 000 0 000 o 0 000 0 C) C) 00 00 0000 C) 0 0 000 000 0, 000 0 0 000 0 0 0 00 00 -' a g >DDT> D D D DDD DDD D DDD QMCOM co in ua QM. MIOM . ... aaaa . m • a g g g aaa 7 a LL._ 0 = 0 7 01,D0 SAE a , .. E n• a m m = = a. aa s (1, = "a a %tat i`t' E W ttat ata a w w w .. cc ._ cc Tttt t t t: tt tt Ei = 8888 2 2 2 8 § 000 000 000 888 000 i 888 008 2 2 0 S 222 0 00 000 8 8 8,8 2 02 88 8 0 0 8 8888 8 S 8 888 000 000 0 0 000 0 °I 00 2.° 8 8 ---- _ _ --- _ 0000 _. _. 0 000 NNW N 000 N W NNW r) ra ao a a a r.) iI.N...11..N a -I 01 WWW 0,70 Na WWW w r, www 8 Ca C.) 88 .. 8 o a cn "c", o CP 888 8 . . F .. ca n., o -qv-4-4 o mmm 888 - 0 -4-4, 'A x -4, co n., 0000 E c, o r,r.). -,-,-, 0 0W0 0 Na m00 CO M W 01 1...)1, 4,4, . . CO cccccccccCcCCCCCCCCCCCCCcii-i-I-1.4-i -i-i-I-I-1-1-11-I-I ' XIXXXMMXIMXZZZZZZZZZZZZZZZz , CCCCCCCCCCCMMXXMMMMMXMAX paJa] pumx mx000 mcncncommoawm7ezzz‹.4_,,,,,,,;,_11-i-ramaJxxzz77,, Ezz22mmmmmmm000 p>> p» al,-.4-1-1 000000>>>mmmmmmmmmmommm,mmizz2..mm.rn>> 00000"0"mw***zzzz zzzoclo>1.> -Vr9gPrlim."'mmm‹<<<<rr -00oVVIA IcT8141U1771-71 000000zzzmmaammmopoouoouvo„.= O mmmaamx000wwwwwwwmxaaxxmaJz.....4c77,Xxx>>>.>>8886.68873mT000°m11,,mmmacc -,—,--1-1-1 '-' mm-0-01,-ommx-1-1-1-4- mmmmmmmm-4-1-1 9 00°°°Ommm- c-czzzzzm-c,,m-cimM5S1W-.)i 3W61.6F)9cPccaRicREGET. 566 cisi mmm000000"4-"-Ixx71xxi2zrr', «< Z* >>>>00000o0cowo M _,,,7ZZmmmm-nm>>>>>00000 >>r4-'-"M0Mmmm-"/ 4-1-1-1-,- > d -1-- 00WzzzmmmoymmwMmmMm-4 -ippMXMSG<I-1-1-142 5000000 55500655500MOMW” -1 oo5o65 -1'000l-r,- xxx0, 05r»055-io g zzzzzzz mmmzzzzo-l000"" wwwwwwomm, 5 zzzzzzcz8mxx000zzzzzppy, wwwnimm00 ^^00zzzimi z -1 o 52g---1-127, 000000glif> Mwwwww.ac coccccczz,000c, m ao 000=ocoElommwooupoorr,- 0060=, a cl000000zzzz000mw oo-"--"-,---zzzziachowmomr,,T, 3 00000ft 2zE2Ezzz,,,,____ mm.. a O c555 ,, zz R . 00.0 0,..„ 1 00,),,00„mr,mmm_rim,oz„zozozoppn,r_m.,„ 0 * COMm ,c -10 10 C --lo 505-a. mmmmo-lo 0) I 0000000zz2,,,,,,,q0 9.0 C caCCCCCw.' -G-G050_-. E... a H Ea woo 0(.55.o15=3 goo.c)° 0) , 000 T.I.>>.>" 5055505000MAmm -0 000 .40 2.2-2 .0 zzzzzzz_40 zcKK xx7K c""("c"nao mulch(' -< mom nocw)0 mg 2. . miCOMMMmwa ...10 00 m -40 eE 4,410 ao -4 10 . . ___ -,-n g. wa '-'4. III we ---.; nn 2 )_..5_A > c - 0 x - 000 -mm K.,000 ,v10 00 .1g 0 cn co ■'',5E COCOUS . 01,00 W -- g2 .,C CO CO CO , 2 0• t..? QZ i:-.., R.-) P...° m-no -,-.R.) L-,1-.1 . ._ 22 ,,,- _ ). ..N. .. . ". ...- .._,-, co 8 mo;J, 0 ,TO--, 4t.s. " co s■0 0222 0 0 0 000 000 _.-.-.. 0 2122 0 0 ooro illi 0 oo oo 0 0 - -- - _ g AA000 "0 -•0 -,0 W000 wNNN ..N• uoc,,,, -.,,,- -,,,, .,,l(y, ou, a P_. m"amo,."cwwe."0wo"ax.4,, w V icv o - . 51-■ - n O , 10 -Cii .0 CC) .U8 o 1 o 8 wn , , - a , M , W 0 5.4- 8C-Jg§ rn 0 VI . ,.... ....8 0 oco cno,o, .- -.)CO - g o wo 7 in wo4 rvlw.p... .... CO X m 0 m 0 o .c. Z 0 5 .F.b cm - = E cn m co I co 0 1 _,, _ 1 ? -- .... m to m m m MI * m m m m M ■In an 1 to en ,n '2.. co 4. -Y S. .7'.74P N . 4'.P ,-... V _0 wp r,,O ,,,, CO ','S. -,. en -c,-co-co Iola OJ J-• ..../ "A-,•-• " MA "MAN NM 0-, 00A 0 tte 82 icl g ' -".= ttg E0Ei 8NA 8M g888 88 Ea 4-t8g. 8 tf E Hi ... .c. .. . a - . . ' ',Dip .b o OM MION.4 IN O 0 • 88888 80, ,,,. og 888C 8.87,18 8,-4 88 ',13 88 °' '''''-'4* 1' 4'8 6 888. .888. gg g q 1 --- cn 4, 0 4, 4, 0 AAA 000 AAA 000 4, cn 4,4,.. 0 0 cn 4, 0, , .4,.r, cc cp 4,4, .eg cn .. 0 , 8818 8 o '8.' 8 ... 888 S88 o o 000 000 o o ,-' o o §§§ 8 1 S _ 22 2,2 88 8 , o o -o n -__ - ""- a,' CO ,_„,-, col. 88 _._. a, o m 1 0000 A" , 010 0 .(1'- cn o m- cn CO , WWW WW0 OM, NMO JJ, WWW u, N)K ...,,,, ..,,, .., , N) Ni o 8 000 A C., (TAT , Co 0 Co 0 -40 coo WW OW 0 N co O ON 0 Co CO CO WOA WOW AAA (.(Ca C.) o ocon, Com4, 4, _. o _. OJW 0 N 0 NO OJ A CC. CO W 8818 z' - --- - -- - 0-. 0 0- m 0-•0 000 0 0 0102 _._. 00 " 0 2 X -4' 'g , _....., r-3 r, _. 2-.11-1,,, 8 00 i',3 0 0 I- N Co 0 Co 0 NNW W ,T,1,7610 -,-- o ,""'N ,..n 4,.o. o OS (n sr:', Ri ili F.-) 'r.-3 ,,,,), i.--.) r:3 rir:-,r., Ki o !! "! i:5 o rs, 00 00 ts.3 0 o D 5 X 0000 o o o coo ; 000 , 000 0 E 000 — 01E71(10 0.1 0 0 000 000 000 -, , 0 0,0 CD 00 00 0 0 HHHH H " M MMM OTT H ,, 0 MMM -I W0 >> M M MMMS I N I- 000 0,>> I - _ES X 2, ZZM I 5 -3 cc > 0 MMMT a, K K ACT TIXM 1 , ,JT 2. T 000 i ii m -1--i X M ZZ cCCc c 0 Co K--13 3 rnI-1 0 _ . _ 7 C = T AXK C 7.> 00 -I -i . ,-;-) z , x z z ,x, V2 w - ;f o rn -1 rnrn- owz a co 00 MM -IH CC , ,J, ez..: 1,- 0 O 0 Z 7J-1 X ZcZ Z co 077 ....: -- 0 > „.,,„M .-.-Z 12-1 .,... - > 0 AT ZZ M -1 “"MT cr, C 7a -II -I (00 w z M >>171 N 0 0 WW M i'-lhZ cc A 0 17Kr r--) k U:g 0 C CC> 6 COW cf) m CC 23 zKO> 2. m m 024a cc z a. rn z MChx, C -I-A 0 V) rr C -I >CmK 0 5 z o-c 0- mz - c) 0 MMH H 00 V) CK _40 e 5 c m m rTi Mx' 1-0 KKK A w mX:0”, m 70M 10 >> a mm ,- MoIT TAT > 0 ATI X EE m :m um - m K< m - : C z 0›:,.? ),» u 3>> 0 * m rT1 MM u, (/),-TM 0 060 XT M >> m MM TMOM K > T< T ZZ >MOT m 7 F-'o Dm Wxm 0 -11-1 -i-1 m I Co mm XXOp 7 m -1 m05 1- x mm cncn >-- xx "Z1 7071 > 77 0 I m > -1 >> mm , m cc N- O-.R Co o o Co 00o Co (4ew CO- co -- oew 11 2 ,,,i, CC)(0 . 88 . - Co 73 - s- . r2 1--. , " ,,, -1-.."k;',=, „-,-.75 MMW N -,-..-, -.-+N og z 000 ,.._-_, 0 00z 00 -Q^-, 0 i-,-, -,3 ,--.3 mmm -,-3 m 1.) m m m r., 4 m mm ',R.-, 00 R3 2 4 .2.s, o o o 000 000 o 000 0 __. 0 000 0 00 . 0 .... A000 cc , 0 000 00t0 cn 000 0 0 <Amu, m tn a, cn,m, cnv, cn cn ‘3 I C., TMMT D 0 0 000 >>> > >>> 0 0 DI>D DDDDD D DT, 00 D 0 M (.4 a 0 88 8888888 88888 0 0 8 000 000 8 0000000Q 0000000v 0 0 0 0 0 0 0 0 0 0 0 0 Q00 000 T Mf..) me ., r. p". Hp ...... ,,, ,,,,, oomo. ...." ,, co cr -61' u, co mr..)oJo3rQrs mmcommmmo _s_._sw ,..P. , 0 , NJ 0) A N (1, (7 NJ 0, 0 NJ 0) NJ N 0 W NNN CO0 c0 re 0 . R 4. 2RS' .0-400- t.t.... 2:28188 --, 0 N `O' 0, MAW WWW A00 W 0 0 -......, 'cl-'838'.9 0 . - 0 0 0 . 0 • . . 0 , - , , - . ,0.). OW0 A- A ..,1■4A4 a , , -, ,,,, , , mm m m nn mmm .. ....-1.. ...,,.. . , ..-1 Ini .-1 . . . . . . . ... r SS 0 0 0 0 0 0 0 0 0 0 0 0 6 8 8-66 8 00000000 5 o o o o 0 0 mm -111421:111, mmmmm , , mmm r! m m m -p m TI , 7- -1 71M 4 1 In 0, , G a a i 0 O. 22 iiiiiii 22222 . , 00 222222 occ, ck0,40,0- a a cDcko- 4422 0- c7, 0 2 5 5 5 5 5 5 ,-r- 555 ES 55_p55 = z mum0tocomto 20000 , . 5 co 555 cocom 2.300,2S2 . . . ,0 ,o . 000 g FF www0000 0000000 WWWWM 00000 T O IT 0 TWM 000 T 0 WWWWWWWT 0000o000 m C) m C) Cl) 0 w 0 0 0 03 0 0 comm ono 4. A 00 o o o 0 o 0 o 00000 0 o 000 C) 00000000 0 o o o o o 000 * > cc iVallcri cceacc . c ccc c OWWWWWWW F O 0 CD 0 'A (D 0 CD CD annul S' S S 2. s T T. .0 RR aaRaL, Easn a 7 7 7 O.0 0- , . 0.-LL O 0 Ka attataa tatta a a) aaa a atatattaa 4 E t 41 41 t i“1,Tt 3 88 §§§ §§ 80000888 0 8 8 0 0 2 000 00.0, 0 0 8888888S :, 8 0 8 0°' o 8 000 E 0 EE° 0 888888 00 E 1 8 0°0100 00000 0 . 888 2 0. 0 0 0 00 -• SS .0 0...... ... 0 0 888 - 00000000 0 N IT; 0 - F.;, -, NNN 0 WC:. ■.1.4■4... 00000 C., co W1WW a WWWWWWWW 0 0 A 0) C.3 NJ C. NNN O. OWWWWWW 00000 N3 N NJNN --, NNINNNNNN 0) CO 0 W A 0 0 .00 g AAAAAAA NINNNN 00000 0 A N ilj' '.1 , 0 NNNNIONNN 0000000M A 0, 8 . . . . a,,,, - , , , ..i. M1AAAAAAA lArWrqAMMMMMMI?.MM,”, =c1§=.cisEF, „.... mu-4“")(6wwmm nchwwww -741mmrlmmmv-igs.---pFo.cmmm ,-0.00..„,,,,_,„ -I.-IA-I-I-1-1-1-1-1 00000 mm , ZZZXXX — MM,ZZZZZZ2.1. --- "ST000000000 000000 ZZMMMX/M2'71W fliMMMM ,,,-,00000000000-1-1-1005t-rwyc,XX mzxTm 0 ,,000000000 -1-1-1-1-1-IMMT***-4-1-H-1.-1 m p_mmmmmmm,mzxMmMZZZOOOM MMMMM000««< -I-I-1 000MMX000MMXmT,00000 0 CKWOMOTOTOTMXMMXIMMOOMmmmM00022ZZZZZZZZ-.-- -0 MM-1-4-1-4-1-4-1-- mmmmmmziiMMMD>>>>mmil-IMMXmmm WW7000005=MM55<mmTmmmmm WWW-4-1 -1-Ilcx7mMMMMMMMM.M Mrnzzz zZZDD>ZZZO00000Now m ZZIIIMmmmmmmm M -I-I.......ri-ZMZZZZZISC%-mmmE3MMK>D,2imXXXXXXXM-10 00010 000mmmcc cg000lo -1 > 00000 oo0000000000nmmmsEsmmmmm,0 zzzzzz5.10 mmmi5o01.2 §66""T1I'm ''''" H zzzzz ..» - mmammxzmxxx-40 PPP000-1-1-1-1-42 211 -1-1-1-1-1-1H,l'img mmxrrr---= Glog; * m,,,,, -<-<<zzz.mm63bOT) 4zoo555555Cj2e < 2 -,x.x.›.›).››». .......,mmmopm.R. 5500000000 0 . mm a r,- 000 000 5 mxmmmmmmmmm zzzxx7zzzz 000zmx prO555IIII " O zzzzzzzzz .4 -1-1-i-1-1-1-, 4-122V88888 MT mmmZZZZZ ).>>DD>>>>> 0000cc 00C9.0 0 mmmmmmmmm Em±xx23-1- 1 ..1.......H O MMA3MMWM0x -77737Janx oxIXXMXMxxx 000-omm 4 -te= 0002-2222 zz '=i22zoo000 Gcccccccc 5r.>-10 C MMXMX-0-0-0-0 Z 2XXXXXXX --0001-1-r-1-1- 8000000000 ...1-1 ,9,o (5p) p. t14,2,00,-, mMMMMMMMM EZZ00000 -10 mc rrm T WWWWWWWWW ICI 00000000 2EZZZZZZZZ EF2 000 ao -a n -< zzzzzzzzz ag ...0 go 0000000000 000 -10 kg 000000000 -.1. ag il VP -10 M> 5:0 ag -2 8. la g r. NNTKmm, ...occcmg Mmmm rrrr m -1 •S m MMmmmm-M-n m4 „ rrrrrrrr r- m . -I U > M K CO -,,,, o a ,u, mmmm a > - mc, m mmmmmmmm m , c co -. a comm 000 4 '7,... 03 O WOCRWWWW WW '-.2 000 COW 02000 CD CO , -.1 CO CO MOW -. z -;" IIR3C-o W -,-.-, K5 -=1 CD CO'-i'', R3 r:', Os 0 -4co r.:'3.-. ql-s ' . 04.. E-2 4comw . mm c-6 . ° '2., ,T=.' a ■., 4400 "M" t,) 2 ' " 0 """ " """""""" " " " " " " " """ on 1, oc 000000c 0000c . 0 00C 9, 00000000 0 2 2 2 . ,. 0 022 CD 8 -- O 00 -40000010. 104)0000 -0 - f0 .04)0 -0 000000000 +A .0 ...0 +0 .,,, -40 -40 W000 (6' V. "-.MTs.s.-• AAAAA -, 000 -I NNPONNNNN -• 43 -, M C A 88888 0 005 X 00WWWWWM 0 N """"."- 43 43 13 NN 0(.0wW000 W i > _. 0 CONNAA-.WO W W -A0-, 5 -• 7.1g WNQWWWK, 0A0 NWM -4.-4-4--40 0, .--,0 -' g 444,, m .44.0 0 44-0 01 E0, L. (7144,-,IT cc "PT , a 0, c CON) , DC z22 m - co R3 ,.., O -., N., - z O 1 0 8 ' ,, - R3 I c , 1 3 0 o 1 g CD 2.. I 1 7 I 1 0 [ I 1 _ O ,, c..4 4. 10 CA 04 .... 4* VP . 4. 4. 44 44 40, 43-a 1 > ,,, _, A A ■ 3 P -.N.7-4 -st. -,-• -,n3 I,7 p (3 .p.) A. CC) ,, CC V N N 4)41 0 os o U 1 www c 8 -4.. 00 ,-.9,. AAA0 WO OM OJOW :ots, -,comp,.,smn,4:. ,r,o, cu. m 5mo pm T. F... . 00'00004N c.m. 44.6,-.1 ',lb .4 ,k, .=044.. como . .co .9. .g 4.L. -.*1 4,9 Q9.6 • mo.“. 00-,... wmw mmm4.m. mo O. ...Iwo w .m.cr.c.Nwo...c. .O o. . 88 ..... .. .. ...-0 • I. As.,ttpt AAAAA 00000 A 0 C7' AAA ,00 A A A A A'A A A 08000000 A ' p 8 A 0 8 1 § A 0 8 .., ,,,,,,,, ... ... .0 , 8 88N. 8088 88888 o o 2 000 000 ggccoo. 80..000. 8 3 88 ....... 000.0 . 0.. .......0(n(n - NJ CD 0 CT 0) M El 0 882§18& RRRR§ m , 'Cl2 oz. --A.8 mwcommmw.c. --.4-4- 4-4, I E . ,0 r, 0, -, <0 - V G., 0 43 CAMM a A m mmm i°, 5f.ig mmw com ro-scom crl. _._._._. -+-.-.-.0 w , Om, comaommeemco - - m Cc' CO II 0 0, -4-4-4 - --- - - --- R- 00Qc200e ---00 0 0 000 2232M'"; 8 . - co CO 0 92=21Q 0 X 18 _._, Iv 1-.1-4 - -= c43 CID IV -. -- L--. N NNN r -0 , 0 000 C4 N)0,0-,-,(000 0 0) 0 A a, N ■ 9. W r:-, M2M IP " ""," " """""""" R-3 " " " " " „--3 "." x . 0000000 0.00 0 2' 00,0 . opoompo. 0 0 0 0 0 o ... ft - - --- 0. 0.0.00. 0.0.0 ,., 0 . , 01 01 01 001. 3. 0 0) F.n cm cm . ... TIN ° K73** TMMT0 T m TTIC° Cn TMMMMTITT -i -I Z m -, ,1 o 1- 1-.0 m--2.0`■■"-- 2.2. 0 X 3 ›i›1›, =1 ›.›).›). ›.), T7 m m _ mmm mil zomwpoc mmxm 0 m,m1G) m mmmmm.m.T. EM M 43 8 m 000 0 rn 0 000 0 0 G r-.'-- > 0 M ,, M > ZZ:Z A 2 — > c rn co m x co ,-0 .. m -I 4.- m om ia.19 cflz o z b o x T cn > mr > g A 0 E o 0 > m ,- =1(=, , W m , z a 0, , mmm W , rn-, r-5" oPPY m m O ,,,z. 7 0 0 m H M T V M [0Z-12C M Z carT _, 0 W K M 0 X MMM S S T m=I . , m E 2 mIco cm 8 mmm m o E TTT cn C c) o" < m 5010 0-1zmx.> m COO m o' .X0 cc m m 6 x ; E zzz °Ott6(Ag m 0 :o. omm T CU cn 4,-,m T cp 1 xi z 1 — , „.... ,...-. . w„.. . _ ,2 .,.) ..- - ,.2. 00- eQ0.40m(0w ..., ,..,,,,. 4J . -• 0 C.2 0 -N 43 IN 0 ..... .,- ' '0M0e tAM . " " """ t, ,, """""""" 3 0 " " " " " cri . . .00 ,., .0000.0 . 0 0 0 0 2 2 - - - gg'6-' 44 olo (111004)10 4)00 040c1104) 0, 0) ... CC 0404000,0,mc (Cl . (Cl (Cl (Cl . cm .cm. T ■ 1 ■ a ' CD t 00 >>>>>>> >>>>> 0 > >>> n >>>>>>>> 0 > () n > J) c >>> g a . “ •, I S. 8885 8 3 5 888818 8 0 8 08 888 8 88 8888 74 N N N N N N N N NIN N N N N N N N N N N N N N �p AA Om rn . rA� mm mm W (T O� N mm. k' app 2 ONDOWD(WOO O m A O W. U: N . J0 NA.,l g W 000N G m 0 m - H m mm m T m Cl m mmm m ` mm m m m m -I -H -H - H-H H-1 H 11 -H 1-1 -4-1-H -I 1-I 1--1 1-1 r o- 0 a a a 0 go 0 0 0 0 0 666 a 66 6666 T m 1 m 1-ml 7 -m-i -mi 1 -4-1-1 m H -1, 1 11 1 0 v v v ,u Al -0J0 H v v vv vJOv v vv '0i317-b _ E. m m m rn m m m m m m m m mmm m 2222 0 n n a a n 0,- - o,'.a a a n a n 0,0,0- n a a, _a a s a. 0 (0 (0 (0 0 • ?f0 2 10 0 0 0 ... (0 m 0 22.. a C.. ..cv co m (0 C.• .•W W W m W MM Co W W 0 WW w 0] O 0 n 0 0 0 00 n n O 00 000 O 00 0000 a O 0 0 0 O 0 00 0 0 0 00 000 0 00 0000 D - D D D D D - - DD D D D DD DDD � DD DDDD e m - - m m . . mm m m mm mmm ro mm 1191 7 S J J J a 77 J J J J J J J > > 7 a - n 0 p� O. a- - a n a RI y n p ay pal p n� p n� a a s py,py,yn n p t # u a # . a'a a ik # hit t t# a a s it#it a O _O °� H ° 8 8.8 8 8 8 05 800 0 0000 00000000 go 25 0 0 8� -00 3 g 0 oc o°o°o 0 00 0 03 N N N O N N N - N O N N O O O N - 0 0 0 0 A A A W N N N N W W W cN)f N)W A J J NNNN a■'3•• co O N V O• _00 W O W O O AAA Gl MO) +�+'m CC ,OONNNNNN N <{< gi " X�xxcxx**L *{* '** **2 * §* ** `G`L **Ag•,,,. ��O m m m m m 0 0 0 c c 0 N N <<< (m 74 74 A 74 74 M 0 0 0 0 m m m m m m 1n mmmmmm Q0p0n'-- rrrrr � zzzzzrrrrrrr as 1111 S7�7c�22 Zmmmmmmm000G'1 G100007474'�A00 n0Orr rrrrrNN{00MMOi gV1ggg iD000 003.3M3MlMxxxSSSSSSc�nNN DDDDDSDDrDDDD�C����.o� O 0 gcC CCCC V�c00N1 00 011 Hit m000074A1]A,xcm-333T---mmmmDD arc ocncocow,,,, D D D D D D D O O O m m m ff 0 0 D D D D-4 0 mmm 0 0 0 0 m< O -3^rrrrrr == gOdc -�1111,A74 z xX xo00vv mv o QOO rr 3 m rr0000Cc0. O-2• rmimmmmmmvv mmmzzzmmmm�(c 00055 D74DZp:Cinn0Ozam m 000000CyCy, C'D,m zz Azzz A074y00mmmm-�omNZZN(n._:.. cc C774074cxx C000AAz-al T> ,o-O Wgz 000000070 Dtyil(yiiSCC CCf CZ10,n �70 X10 �vv..v00 O L a 1-11f10 n CCCC C C O OT 100 ,.c 0 Z Z Z y c 00000022 q w 747474000 dzi-1s-1-4zzzzzz��_oo 000—* •i1 000000 000000010 zzzzz z�= �o �� �� a O mmmmmm commcom lncn$°c 000000 CM —a i -10 _ _ O IS O Z 2 CCN(n yy OC/lcncnc/) ss x7474 x w C Nur mom DDDDDD> ...,, -o �o G« Zzzzzzz 74mm10 co a = 0 0 0 0 0 0 0 <G<g -» mmm mmm -40 clo m-^ < -10 p y C OW N D y^0 -a 00 O -.3 1 C g Il 111 a2 ..m E.r m t"N y nv TT El& D O all c m m O > 0 m N O 0 n fn W o o( m o v O N - V N -4\ 0 J W 0 W <A a 0 01 2 N N N O N N N N l cN ; 0 o O O o 0 0 o O O o 0 o O o O o 0 0 e O l V 0 a N T V U _CC -0 N ON W NlV +N N VN A 00VN N Ol JN H W N O f- J AAA W W W O CO 8 0W - W O A O 0 BW �O8 W O J ;0a A a AN Z W O A A A O AIV Z n O n 3 0 �_ Nw I = 0 — N h N . N . . N M N M N N H N cl N Js m W J 4 'O -'P b n • - � n N N y �v o O NE 8 :eat Y p W I O y ♦ 0 m O N i°" $8 53 0S 8 = gg °m m 85 ° m °ff 8Je wn.$ o 0...0.( . a AAN A N A N D 80 (T(T (i( li (T V 8 p g O 8 5 8 § 88 88 88 8833 c O 0 y aa N m m °a w ° m w a o ('N a a as a w J ON A A 0J o ( OO a V T p 0 o 0 ai (O Q O O 0 0 0 0 0-, 0 ( ¢¢N No n_ N t N N N:: N W N o O OO O 0 0 0 NVU q m o m O A N 3 N X _O _N m 0 n A 11° m m zJ m m 0 0 NNN D 'D C C C C p n D m D D < C T m �� � A Z Z Z Z or- m 0 v A c m ?� a m m T z z O O.Q O HH m 1 A m N N c O m m DDD cn( A 74:74 74 r m m �J'Ao X- (n(n NfA� 3 O < _� o A m C C O O O � x N '� m v gym = x zz n �o p N r O D A DDD m �u, O Z r m m C c mmm m w D 1 X z o 0� m y �A mm0 N G)�: n m m z 3S S m m m �n v �0 000 m 0 N 74 o 1 -H a.O v m m 00 0 m y A N g mmm 0 w N u, o O 0 to O N Z K nZ o o m 110(0 o D co,m `C0 m. W J .mr3 .0Q m 0) V+ A ''' N N N N CO SJ O- m O O O 0 0 O O O O O O O 8 0 0 0 0 0 0 0 y 0 N V+ n U Vt o N U, ul V•ut CO ,,V: (410)0101 lo 1 N 0000 0 D D 00000 D D D D D DDD 0 00 DDDD 0000000000 2mcswk .. m c>>mm8DA0�. o�D$ 000 70000000F4coo>k 3 0 • m 3 3 2 a• 5 3 3 §D7 m33m iiami3'5'• m m1oo N3 § m a c. 3.3 EA - 5 P 4 w s 9: Cq q T155Mx6m�Nmm Oo::51s, DAmm� ;m0l�i�3 3 u Q ° 3 3=o c=om+ m 5 3 3 @o d3mw3 a. 5., m m o = mac '^ 03 32m m m Oz x 2 a 3n O 3 z H m v D D co r m 5 o_`o° mm vvvv-ovvTUO3 0 ,prmDA0000Om '-'- .r 0 m _�S V_C S V A O 3$$ w m D a Cm° ,0gs ° Dm 3-_?_ mom m° - ' a k � °' me'mgZ'� gm � m '! 0 II1Ii19h11 3 n m C IiikFlFHhiI. v �.ig „ m � - aa� § y c : a ID.' mm ;11 m o 1 111 OO' % � � 33 .( I '''''::' ',C,:,.:::1 .,,:”. . vOD z°r'x E ::::-. :1 ; 83 a I. a m n CCPS Collier County Public Schools Financial Services September 11, 2015 Honorable Dwight Brock Clerk of the Circuit Court Collier County Courthouse Complex 3299 Tamiami Trail East, Suite 700 Naples, FL 34112 Dear Mr. Brock: 161 7) B 1 N r v� o .� - n -v o � ' i W Cn Pursuant to the Impact Fee Ordinance adopted by the Board of County Commissioners, shown below is a revised schedule reflecting the utilization of the School Impact Fees during our 2014 -2015 fiscal year: Balance At 7 -1 -14 Gross Fees Collected Gross Fees Accrued At Year End Collection Fees Paid Net Fees Collected Interest Earnings Net Revenue Total Available Debt Service Payments New Construction Balance At 6 -30 -2015 City Of Naples Collier County Total $ 391,067.64 $ 7,994,948.38 $ 8,386,016.02 $1,164,544.59 $1,164,544.59 $ 391,067.64 $ 9,159,492.97 $ 9,550,560.61 $ (60,266.10)__4 (60,266.10) $ 391,067.64 $ 9,099,226.87 $ 9,490,294.51 $ 14.33 $ 9,490,308.84 $ 483,085.05 $ 9,973,393.89 $(8,816,127.70) $ 1,157,266.19 We have also enclosed an additional schedule with an itemized list of the payments and collection fees recorded from the County during the referenced fiscal year. The District will continue to meet the future scheduled expenditure requirements of the ordinance by using these funds to reduce debt associated with new construction of educational facilities. If any additional data is necessary, please contact me at 377 -0036. X Sp r Executive Di ector of Financial Services RCS /PBM:cII M: \impact fees \Impact Fee Reporting \Impact Fee -Brock 13.14- rev.docx To,day's Leantvrs . Tomorrow's Leaders 5775 Osceola Trail I Naples. Florida 34109 1 p: 239.377.0036 ! f: 239.377.0071 e: SpenceRoVcollierschools.com ( www.collierschools.com Heritage Bay Community Development Board of Supervisors Edwin Hubbard, Chairman Ronald A. Grant, Vice Chairman John May, Assistant Treasurer Dennis Gagne, Assistant Secretary Richard Brodeur, Assistant Secretary T� � 87a 161 1 82 st:p Z Z, ?Ck Calvin ` Manager Gregory Urbancic, Dist- -'_.. _ David Wilkison, District Engineer Regular Meeting Agenda July 9, 2015 — 9:00 a.m. 1. Roll Call 2. Public Comments on Agenda Items 3. Approval of the Minutes of the May 7, 2015 Regular Meeting and May 20, 2015 Continued Meeting 4. Old Business A. Bridge Wall Project Update B. Littoral Planting Update C. FY 2015 Lake Bank Repair Project Update D. Mutual Memorandum of Understanding with Heritage Bay Golf & Country Club 5. New Business A. Umbrella Association Update from President Jack Osborn B. Discussion on Engineering Services C. Water Testing Proposal — Dennis Gagne D. Escambia Bay Ct. Homeowner Repair 6. Manager's Report A. Approval of Financials, Check Register and Invoices B. Acceptance of Fiscal Year 2014 Audit C. Discussion of Items to be Presented at the August 6, 2015 Public Hearing D. Field Manager's Report E. Follow Up 7. Attorney's Report 8. Engineer's Report A. Transfer of Environmental Resource Permit 11- 02234 -P from Lennar to the District 9. Supervisors' Requests and Audience Comments 10. Adjournment NOTES: The next meeting is scheduled for August 6, 2015 at 9:00 a.m. District Office: Meeting Location: 210 N. University Drive, Suite 702 Heritage Bay Clubhouse Coral Springs, FL 33071 10154 Heritage Bay Boulevard 954 - 753 -5841 Naples, FL a 161 1 •.&2 Retaining Wall Summary/Update on preparation of the bid process June 16, 2015 - meeting with Ralph Verrastro , P.E. Bridging Solutions and Ed Hubbard Ralph requested a meeting to review progress to date regarding preparing the bid packages and to solicit input on some specific areas which required clarification and /or provided opportunities to potentially reduce some expenditures Summary of items discussed and decisions made: -all coconut palms will be removed; either at HOA expense if they are physically moved or at CDD expense if cut down and hauled away -Ed to work with HOA and Buttonwood to identify options -all irrigation lines need to be accounted for prior to any construction -HOA to identify and mark all irrigation heads - outside company to identify all irrigation supply and feed lines and mark accordingly (CDD expense) -HOA to cut and cap the main feeder line -at conclusion of construction, after HOA hooks up feeder lines, outside company to rerun any lines required to ensure proper irrigation of all beds and lawns (CDD expense) - repairing stucco and repainting exposed bridge wing walls will not be part of the bids and will be handled separately by the CDD; i.e. additional expense - clearing and grubbing of sod and bushes along limits of bottom tier wall part of the bid process - bottom tier walls at NE and SE quadrants, which extend beyond the top tier walls, will be re- graded and sodded to tie into and line up with the existing top embankments; i.e. not filled in with rip rap stones, This should save stones to ensure enough to complete the entire project and not necessitate purchasing more stones -bids will include cost to stain concrete fill material to blend in with stones and can be removed if CDD feels expenses are not warranted; i.e. will be bid as separate activity -contractor has the option to place smaller stones in some larger gaps to reduce the quantity of shotcrete /concrete This would be subject to Bridging Solutions review and inspection as part of construction phase services which needs to be defined completely. -NW quadrant; bid to include finishing area at bottom of lake bank with 100' of rip rap to match existing rip rap. This is a new item and can be removed depending on actual quotes. it is advisable to complete this rip rap -SE quadrant; bid to include finishing area at bottom of lake bank with 100' of rip rap to match existing rip rap. This is not a new item and will replace the current 100' of wall which is washing out badly. It is advisable to complete this with rip rap as it will save stones for the rest of the project -NE quadrant; bid to include finishing area at bottom of lake bank with 200' of rip rap to match existing rip rap. This is a new item and can be removed depending on actual quotes. It is advisable to complete this rip rap as lank bank is washing out badly and potentially will have to be addressed sooner than later - anticipated letting out of bids December 2015 with work commencing in February 161 1 82 U rri Imai L LL LL Q j 2 J f a M � g u m U 1110 zz a m �o Mum gag ..h17hb1�4A �N'1 0 Y �i � t E�s�r zz BIN jig c� as ma g �g§ k h k 11, w ; INr vi lei hg� 1 I flail lit %1 fit: �Q MVriN jxil y� `y0 8• AV � b � i 3�Ry� • V 1 11 I�-'I y� i IDC 1 t 1 tt ' h ry ♦ I f 1oc*G L�1 I Ike `e 11 i jrq�l M �ttit e:e• I � i mnI Vn doll if lip i R�9 xel� RUN Q ilk ne i �ry �J $ RY 1:2 jHaz NM 11, I;1� 11,11 : 111 161 1 BE I z zO ca aaa� h 161 1 621 Cu�NNV �CO ' �e 77YM Ll lit C Mtn a wile tl7SOdJf] I etd$ t �� Fo ca e h 'f ♦ wl �d j 161182 0 a c�� N Y C B � NN I�14 y0 CU 0 h U {W� 1R O W W rO4; i 1 � > zo a� i t I 1 161 1B2 MEN 1111111111 INS INS 111 111110111 it n Ar��i MINE `i� Mill 1 11 11111111 11011111 i ill I Mill 19 [Willi 1111EIIII, 111 1 MEN 11 MEN HI111110 A Il IRS .111 WIN MIMNE 11 EN nM HIM i NEW os +i A ,e o► +1 OM OZ+1 OM 00 +I 06 +0 06 +0 4 OZ+O `G 09+0 OS +O Otto OVO OZ +O 0, +0 00 +0 ,Z W �s 161 1 B42 I Ma N g.H Vv ut4 Caa ma o OMEN �IAiVl1 IN 1"'' 1111111 - llltqmllm 161 1 B42 I Ma N g.H Vv ut4 Caa ma o 161 1B2 II ° nit iii i 11111111 1111111111 Hall Imill w�u w� 11111 � im. 11111 �A 111111111 Mill Mill 11 MEN III 111111 NINE F -wull. oil MOEN HIM MEN nmr. 161 162 �M1 O O g § F $ i# 8 S W � m 1 � �e za c� cdo E � f 161 1 g2 ,i:: J 1 • ., � i i1 �'�� �s17 :Q °� fp � � .� t ''; 3; :, i `I, 1 lfllf {f,i<• ( � �A g tif� Ipf f t '� 1 ^ 1J i a ' ZIF;FF 1 �: tf�i i W tr i i� ;� I�t f ?i 0• i 6'tl 41 Of 'VIli (. f F � F ��eFtt � i • f i�' �i�t� t'�� lit i 41A LI r4 ; � ,• S ? { � yit .,• Apf rT if f t�i `� j J "• C•''i r. } litIj TT At ' i� �I�, { t I ! � j't� t c�Id r ) {, � t .ii�ih I �I i„ I �•� .�_ • .n .¢ � � a �__ -:� � i i � i it . '�„ < <� � - ' .l , �! ;(- -,�• 1 4irT1i, ,. ... -vi ,... _' ,: ...r..r. -.v: . . ,�.'� x::�e �4 ^1.. ':.'w �Siywv ,..' :�.. % ":5 •� 4F j! q 1 n VIII 111811 PON 11111!1 CtI�C�ICi 1111 usi C!HIM i' /111 n rid III CII IN iI1le1�IC 11 NO 111111111 1 nil 11 1III� Iu1111 IIIU1111 IIIII/n 1111 11 III 11111n 011g0n1 lIMg 181111 U I 1 1 �1 U 11 1111 1 ICC1 IIIC VIII 1 N 11/111111 11 Him 1 s s 11 IIIIU iliCG CMCIICIi 01011100 11 1 11 1 111 1 �CrMI /111 111111111 !1111!111 of 1 Cn C 1 a III9fell 11�, 111 1ri! 1 1 �,,1111� CIIIAIIn 1 IN Al M 111 in 1111111/ In 11!111 11q�/111 %U 1111fil n11A1n1 111 01/1811/1 illy %1 � / I1NIIt1C Linn i� 1110 1 U �I1�111 � �ji X11 AM1 /1�IIA iIN C11I1 !1011 11 A� 111111111 IJ �IIC111 i 1 i� if IIII ini iili 1M11 IIIIIC x'11111 !A IM01C N 1 1 ti 1 I fill H i 1 111,In I �1N! II 1 1 1 1 Ni1C 1111111 IIICf 11 1 n �iU Iin 1 C CAA 111 111111111 IMiAI 11111//1 Illillnl A! t�M�Il1 �111011 Inr11U11 i11 1lUIII IN P �if ii t 11111111 1111 n n 1111111 #1111111 11110111 Iql l�0�. !U C MN11AI !1 11!11 �i1111111 111 N 11 fill NA 1 11fill[ 11 UNION 1 1 111 1 111!1 CICCCCIIUI 181111 C I U 11 ICC1 IIIC VIII 1 N 1111011 �n 11 11 I 1 01011100 dill IIW1111 l 1 111 /111 111111111 !1111!111 111 11118,,l!U fill] 11�, 81 NI 1 1 �,,1111� A �� Al M 11 1I mill In 110AI 11q�/111 u Ifill 1111fil 111 01/1811/1 n 111 / I',i1MIND �1 'OC11 11U 1 011 �M11A1 �jjn AM1 /1�IIA 01�BU11 ta 1 MIn1111 1M11 NC i al .1101 C 1��IIgAA1 1� NC 1� 1111111 MEN 1111111 011111 loss 11 ilifillnl r 1 11 IMiAI 11111//1 A! t�M�Il1 �111011 11n111 i11 1lUIII P (II IIIMI��A�10 IIIIIIIIII I n Filling R 11110111 l�0�. IIII !1 �i1111111 11 11 fI11�C0 NA 1 11 �11nI111 1 1 111 1 111!1 u KkkM IMN I millllll 1!11111 R111M M111MM 1 181111 1 111 q q � IIIg1lA Iuii11C A! 11lq Illglili 1 ggq C11�111 Mn M IIW1111 /111 U 11111 111 111 11�, u U 1111811111 CCrpp1101 in81111 1 11q�/111 u Ifill 111 111 1. Un 011 �M11A1 �jjn 111 01�BU11 11� o NC i l t C 111N� 1 1(11UU r 1 11 IMiAI A! U;H i11 P R IUIII !1 !1 1111[ 1111!1111 NA 1 11 1 1 l�innl �1 u 1 R111M M111MM 11 111 �i�i11A1 1 111 �IMU11 1111[1111 /1111111 1111 1 1 01111 11n"Mi� iM��1111 11111111 011 1111111 nlilii °11111 lIIn�1 11111111 i gill III! �M 1 C1 r 7� �' 161 1 BZ t �jF a ! 3 1 31 i. 71 1 1 �bd ,;tl I 1 ' 1 1 1 1- rr rrn M In a C 1- ••• I I � IHI 1 1 i 1 1 -I - t t ,I 11H '1� 11H 14 �It 111 1 ,- 1 I . p, MIN �� 1 as rrw 1a3 I a rr+ 1 1 11 rr rr q -_.. t rlr 1111 11 +s r„�. !! 1 i lo 11� 11 a r 1 I_i 1 i. 1 11 1 1 fa "saw�oa III /W «'gl a�aA��'st1 1- r� 191A���i1 1111`t��e i ,t 161 1 B2 Southwest Development • Proposal #2100 $9,950.00 (Lakes ## 6, 19, 22, 23, 30A, 3013) • Proposal #2101 $1,500.00 (Lake #5) o Change order $500.00 — discovery of buried drain tube on lake #5 • Proposal #2138 $8,400.00 (Lakes #20 & 27) — Approved @ 5/7/15 BOS Meeting o Change order -$200 (SW Development agreed to $8,200) Total $20,150.00 Payments to Southwest Development • Invoice 2131 -1 $11,950.00 — Submitted for payment on 5/13/15 • Invoice 2138 -1 $8,200.00 — Submitted for payment on 5/15/15 Landshore Total Remaining $0.00 • Estimate #3062 $3,035.00 (Lake 10 & 20) Approved at 4/2015 BOS Meeting, but not executed, authority granted on 5/7/15 • Estimate #3074 $650.00 -Approved at 5/7/2015 BOS Meeting Total $3,685.00 Payments to Landshore • Invoice #490 $758.75 — 25% booking fee for Estimate #3062 • Invoice #491 $325.00 — 50% deposit for Estimate #3074 • Invoice #884 $1,062.25 — 35% commencement fee for Estimate #3062 — 6/10/15 • Invoice #886 $910.50 — final payment minus 10% retainage • Invoice #887 $260.00 —final payment minus 10% retainage Total Remaining $368.50 Copeland Southern • $15,375.00 (Lake 26) — Approved at 5/7/2015 BOS Meeting o Change order $200 — omitting one catch basin and connecting drain lines Total $15,175.00 Payments to Copeland Southern • Invoice #556 $15,175.00 — received 6/8/15 Total Remaining $0.00 Billed to date: $39,010.00 Paid to date: $38,641.50 Amount remaining: $368.50 Copeland Southern Enterprises, Inc. PROFESSIONAL SERVICES AGREEMENT BETWEEN COPELAND SOUTHERN ENTERPRISES, INC. AND Heritaee Bay Community Development District in Naples OWNER INFORMATION: I OWNER'S ADDRESS: 10154 Heritage Bay Blvd, Naples, FL 34120 BILL TO THE ATTENTION OF: Justin Faircloth, Assistant District Manager PROJECT NAME: Lake #5 Sidewalk Erosion Repair WORK DESCRIPTION: Rebuild and Reinforce IS it Eroded Slope along West Go Course Sidewalk at the SW comer of Lake 5, Install 6" ADS Drainage and 12" Bubbler. REMARKS: 1) Permits to be pulled by owners or Engineer if needed. 2) All Sprinkler heads and lines within the work area must be clearly marked before construction begins 3) MOT will be setup along the edge of the work area for safety and crews will leave sidewalk open for the community and the Golfers access to the course_ 4) All guest and golfers will need to be notified by the board of the repair project on Lake 5, to stay clear of the cordon otTarea and equipment during the project. 161 1 DATE: 07 032015 OWNER INFORMATION: TELEPHONE NO.- (239) 245.7118 :' 306 Fax Nm (239) 245 -7120 E-MAIL'. Justin. Faircloth(aistservices.com, PROJECT MANAGER: Scott Copeland FEE AND TYPE: Time & Materials based upon the Rate Schedule in effect at the time service is rendered. Estimated Fees: Not•To- Exceed Fixed Fee based upon the Rate Schedule in effect at the time service is rendered S Lump Sum Fixed Fee: S 3,375.0 Total Fees S 3375.00 Dear Justin Faircloth In Pursuant to your request, Copeland Southern Enterprises, Inc. is pleased to submit the following proposal for Lake 95 Drainage and Erosion Correction project for the above - referenced project: SCOPE OF SERVICES (Limited to the rollowing): I. Crews will set up MOT around work areas to insure the safety of the residents and guests during the project. 2. Crews will excavate down to existing erosion under the Rip Rap and compact and install layered erosion blankets in lifts back to proposed slope grade leaving a small 3" swale around the new Catch Basin installed at the east of the sidewalk. 3. Crews will install I nevv 12 "Y 12" Catch Basin at the center of the flow area on the east edge of the sidewalk. 4. 6" ADS double wall pipe will be installed from 12" Catch Basin out into and below the Lake low water line. 5. Crews will plant 17 new Spartina plants at the top of the 15' newly repaired slope. 6. Crews will restore the lawns and slopes back to original condition, if the equipment crossing has caused any damage. 7. Work is estimated to 3 to 4 days to complete. 8, MOT will be removed after project has been completed and work areas has been policed and cleaned up. Note: Any additional work and services requested, and Is not found in this Proposal can be done, but will require additional cost to be paid In full with proposal fee upon the completion of job. We at Copeland Southern Enterprises hope this meets your approval and satisfies your requirements. if so please sign the contract proposal below and return a copy to our office by Fax or Email. Should you have any questions or need any additional information, Pleasedo not hesitate to gall Scott Copeland at 239- 995 -3684 or Mobile # 239- 707- 6806.Fox 239 - 995.0058 OWNER AUTHORIZATION: I warrant and represent that 1 am authorized to enter into this contract for professional services and I hereby authorize the performance of the above services and agree to pay the charges upon the completion of the Job resulting there from as identified in the "FEE TYPE" section above. I have rend id and agree to these Standard Business Terms. Authorized Signature: �L'�°� Date: ! l Typed Name & Title: G W (N 13 oy gtw" 0"tt3..M1A OIL — 161 1 B Exhibit # l Existing Under Ground Erosion Sidewalk 12" x 12" Catch Basin Exhibit #3 ADS Drainage installation and Proposed Slope Repairs 6" ADS Piping 15' wide repaired and re- enforced Slope area with Coconut Erosion Blanket Low Water 161.1 82 Accw a CERTIFICATE OF LIABILITY INSURANCE F5/12 E(MW DNM) THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS 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(fes) 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 Acentric, Inc. -Cape Coral 405 Del Prado Blvd N #100 Cape Coral FL 33909 NAME: CT Janie VanHoose PHONE 239- 945 -9941 FAX 239- 574 -2357 E-MAa anie.vanhoose acentria.com 1 INSURER(5) AFFORDING COVERAGE NAIC S INSURERA:Westem Heritage Ins Co 37150 _ INSURED COPESOU -01 INSURERB:VICTORIA SELECT INSURANCE CO 10105 Copeland Southern Enterprises Inc 1668 Many Rd Fort Myers FL 33903 INSURERC:CDmmerce & Industry Insurance Co. 19410 INSURER D: $1,000 $1000000 INSURER E; PERSONAL &ADV INJURY AGGREGATE LIMIT APPLIES PER: POLICY D PRO- ECT LOC OTHER: INSURER F; $2000000 PRODUCTS - COMPIOP AGG CAVFRA(%FR rFRTIFIrATF MHRAQGD- 1R5Fi7R1 IW1 oevternu auuaneo. THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH 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 LTR TYPEOFINSURANCE INSD WVD POLICY NUMBER POLICY EFF POLICY EXP IDDIYYYY LIMITS A X I COMMERCIAL GENERAL LIABILITY CLAIMS -MADE ❑ OCCUR SCP0939484 /23/2014 5/23/2015 EACH OCCURRENCE $1,000,000 DAMAGE TO REN PREMI ES Ea occurren $100,000 GEN'L X MEO EXP (Any one erson ) $1,000 $1000000 PERSONAL &ADV INJURY AGGREGATE LIMIT APPLIES PER: POLICY D PRO- ECT LOC OTHER: GENERAL AGGREGATE $2000000 PRODUCTS - COMPIOP AGG $1000.000 y B AUTOMOBILE LIABILITY ANY AUTO S�CD X SCHEDULED AUTO HIRED AUTOS NON -OWNED AUTOS 007366858 tmi:I14 816!2015 Ea accident $1,000,000 BODILY INJURY (Per person) $ $ BODILY INJURY (Per accident) ER AMAGE _ Per accident $ $ C UMBRELLALUIB EXCESS LIAR OCCUR CLAIMS. AIDE EBU062829387 /28/2014 7/28/2015 EACH OCCURRENCE $1,000,000 AGGREGATE $1,000,OOD DED RETENTIONS _ $ I WORKERS COMPENSATION AND EMPLOYERS' LIABILITY Y / N ANY PROPRIETOR /PARTNER/EXECUTIVE ❑ OFFICERWEMBER EXCLUDED? (Mandatory In NH) If yes. describe under DESCRIPTION OF OPERATIONS below N / A PER OTI+ TA T UTE ER E.L. EACH ACCIDENT _. $ E.L. DISEASE - EA EMPLOYE - - - - $ E.L. DISEASE - POLICY LIMIT $ I T DESCRIPTION OF OPERATIONS / LOCATIONS I VEHICLES (ACORD 101, Additional Remarks Schedule, may be attached it more space is required) Heritage Bay CDD 210 North University Drive, Suite 702 Coral Springs FL 33071 SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN ACCORDANCE WITH THE POLICY PROVISIONS. AUTHORIZED REPRESENTATIVE ©1988 -2014 ACORD CORPORATION. All rights reserved ACORD 25 (2014!01) The ACORD name and logo are registered marks of ACORD 16,1 1B2 A� Ro® CERTIFICATE OF LIABILITY INSURANCE PA TEIMMI...._Y) TYPE OF INSURANCE 05!26/2015 THIS CERTIFICATE 13 ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS 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(les) 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 Brad Burns Insurance NAME: Keith Meyer Pit WCON o 850j 385 -6500 AIC No): (850) 385 -0810 A+t RIE Brad@Br_ad_Burnslns.com 2069 North Mcnroe Street INSURERS AFFORDING COVERAGE NAIC H $ 1,000,000 INSURER A : Cypress Property and Casualty ins Co _ $ 100,000 Tallahassee FL 32303 INSURED INSURER a: FUBA _ INSURER C : PERSONALRADVINJURY Copeland .Southern Enterprises Inc. INSURER D: GENERAL AGGREGATE 1668 Many Rd INSURER E: $ 2,000,000 INSURER F: N Fort Myers FL 33903 rnC/GRAr:FS CFRTIFII-ATF NIIMRFR' REVISIUN NUMRtK: THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH 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 LTR TYPE OF INSURANCE ADDL U R POLICY NUMBER POLICY EFF MMIDDN POLICY EXP MIDDIYYM LIMITS A X COMMERCIAL GENERAL LIABILITY �I � CLAIMS -MADE I ^ I OCCUR FGL50014520081 05123/2015 05/2312016 EACH OCCURRENCE $ 1,000,000 ISA A0 PREMISES Ea occumen $ 100,000 MED EXP (Any one person) $ 5,000 PERSONALRADVINJURY $ 1,000,000 GEN'LAGGREGATE LIMIT APPLIES PER: X I POLICY ❑ jECOT EI LOC OTHER: GENERAL AGGREGATE $ 2,000,000 PRODUCTS -COMPIOPAGG $ 2,000,000 $ AUTOMOBILE LIABILITY ANY AUTO ALL OWNED SCHEDULED AUTOS NON-OWNED HIRED AUTOS H AUTOS C0M11 N D SINGLE L IT Ea accident $ BODILY INJURY (Per person) $ _ BODILY INJURY (Per accident) $ PROPERTY DAMAGE Per accident $ $ UMBRELLA LIAR EXCESS LIAR OCCUR CLAIMS -MADE EACH OCCURRENCE $ AGGREGATE $ DIED RETENTION$ $ A WORKERS COMPENSATION AND EMPLOYERS' LIABIUTY ANY PROPRIETOR /PARTNER/EXECUTIVE YIN OFFICMMEMSEREXCLUDED? ❑Y (Mandatory in NH) It yes, describe under DESCRIPTION OF OPERATIONS below N/A 106 - 47250 05/23/2014 05/23/2015 STATUTE ER _ E.L. EACH ACCIDENT $ 100,000 E.L, DISEASE - EA EMPLOYEE S 100,000 E.L. DISEASE - POLICY LIMIT $ 500,000 DESCRIPTION OF OPERATIONS I LOCATIONS I VEHICLES (ACORD 101, Additional Remarks Schedule, may be attached it more space Is required) Scott Copeland is exempt on the workers compensation policy. Cite I Ir ILA IC r1VLUCR r wr. SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN Heritage Bay COD ACCORDANCE WITH THE POLICY PROVISIONS. clo Severn Trent Services AUTHORizz-x/ 210 N. University Dr. Suite 702 Coral Springs FL 33071 1988 -2014 ACORD CORPORATION. All rights reserved. ACORD 25 (2014101) The ACORD name and logo are registered marks of ACORD 161 1 Form W-9 R Request for Taxpayer G Give Form to the tFeY• AuVxrst t Identification Number and Certification r requester. Do not the I Send to Eft@ (pt?. trtemal Rowans Sar,9ce Name (as shown on your income tax return) Copeland Southern Ent rises Irtc. Business nameidWegerded entity name, it different from above o C Cha¢k aporopriate box for federal tax class! @cation: E Exemptions (see instructions}: o ❑ ❑ IndividuaVaWe proprietor ❑ C Corooratkm 213 Corporation ❑ Partnership ❑ Trust /eswe C E Exempt payee code (it any) 0 ❑ ❑ Umited itabttiry company -. Enter the tax classification (C=C ecrr:4ramcn, S .Q corporation. P=partr "nip)► E Exemption from FATCA reporting m c coda (if any) Ofhsr (rota tasxuettar�► Addreae (numbci, street, and apt. or mA* no.) R Requester's name and address (gptionai) v (1688 Many Road f ' City, state, and ZIP code f North Ftxt Myers, Ft, 33943 } }( Let account number fe) here (optional), IMM T Taxpayer identificafion Number (TEN) Enter your TIN in the appropriate box. The TIN provided must match the name given on the "{'tame" fine I ISacislascuftnumbar � — — M re await alien, s sole withholding. For individuals. sre disregarded .this s your the P social security comber n page However, fora � TiN on page 3. Nob& tf the account is in more than t one name; see the Chart on page 4 for guidelines on whose number to enter. 1. The number shown on this form is my correct taxpayw identification member (or I am waiting for a number to be issued to me), and 2. 1 am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) t have not been notified by the Intemat Revenue Service (M) that t ant subject to backup withholding as a result of a fat7ure to report all irrteretst or dividends, or (c) the AS has notitted me that t am no longer subject to backup withholding, and 3. 1 am a U.S. Citizen or other US. pereon ideRned below), and 4. The FATCA coda(s) entered on this form (it any) indicating that I am: exempt from FATCA reporting Is correct. Certitication Instructicna You must cross out !tent 2, above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report aB interest and dividemde on your tax return. For rest estate traftaaotibm. item 2 dues not apply. For mortgage interest paid, acquisition or abandonmertt of'sectmed property. cancellation of debt contributions to an individual retirement mrigemem (1RA), and generally, payments other than interest and dividends, you are not required to sign the certification, but you must provide your correct TiN. See the instructions on page 3. Sign i Slgnatutta Of 7 Here ! U.S, perxnn l► i r ' ! T _ �. Dale ► L/ 1 General Instructions Section references are to the Internal ftvenu% (Sad% unless otherwise noted. Future dewtoweerfa. The IRS has created a page on IRS.gov for information about Farm W -9; at www- 4-- govfuvg, information about anyfudne developments affecting Farm W -9 (ouch ae legislation enacted after we ralasseit) will be posted on mat page. Purpose of Form A parson Mw is rw_,ored to file an information ;vbart.wW% the As mast obtain your comact taxpayer iiiantiRmtiOn number MM) to report, for example, income paid to you, payrt,ents made to you in settlement of payaiient cant! SW third party network tra nsectians, real estate transactions. mortgage interest you paid, Acquisition or abandonment of secured Property; cancellation of debt, or oonbibuilons you made to an IRA. Use Form W -9 only if you are a U.S, personCwK iding a resident aften), to provide your corrwt nN to the person evitmIting it (tile eeuaster)l and, when applicable, tc: 1. Certify that the Taff you are giving is correct (or you are waiting for a number to be M-Aced), 2, Cwtfy that you are not subject to backup wftic 4Iing, or wiihholding tax on foreign partners' share of effectively cennected inCdrtte, and 4. Certify that FATGA code(sli entered on tim form orf'anyl iridicst that your are exempt from the FATCA reporting, is correct. Bole: 4 you are a U.S. person and a requester given you a corm other than Form W-9 to request your TIN, you must use the requester's form if if is substantially similar to Ibis Form W -9. O -Wiion at a US. parson. For federal tax purposes, you are considered a U.S. Pam" ifyouam: • An individual who 4 a U.S. dtfzect or U.S. resident alien, ` A Parttaer hip, corporation, company: or assoc ation created or organized in the United States or LindlBr the laws of the united States. • An astaW (gofer that a foreign estate), or • A domestic trust (as defined in Reati;iat aft section .301. TTo1 -7). Special mWO for parbtershliM Parkft:MNX that Conduct a trade or ousiness In the United States: are generally required to pay a withnciding tax under section. 1446 on any ttrceigrt partners! share of erfectivay connected taxable inooma horn such br>adr*S&. r'umtta^. in certain cases whet a Form W -9 naa riot tteen reaewea, the n0es.under section 1446 require a partrershlo to presume the a partner Is a foreign persori4 and M the section 14466 wtlInhokiing tax. Therefore, if you are a U.S. parson that is a partner in a pae6tarehip conducting a trade or business in the 3. Claim exemption from backup withhokting if you are a U.S. exernpt payee: If United Braise. provide Frirrn W -9 ta. Etta. oareratp to estab89h your — $: stata,a applicable, you are also srtiiying that as a U.S, periietn, your ahocablIe share of and avoid section 1446 withholding an your share of partnership income. any partnership income from a U.S. trade or twsiness is not subject to the 161 162 c a c�a ° L o v c ID (9 y�y O •O c_YO v c a°i 0 w m a W c a. m c m V E o $c Gct c c I c m m O. `m E rn 0 3 $. o m G c O O m O C N H v .CO. Z' O c O c N 7 = lQ o' c cNa E c to G U ca O c L m m Zs m c CL G O �� C m rn c O m O 5 e—`0 6 m U m T O m a O C4 t`d N CL O C m m G N c m N c U m m a O. c m to NN W C a N N m in Y - m G U C tu � C N Z ci C .0 � p� l3 m _ O _ N m Q m € C. Y N U O c6 _ R C c o ID CD m T m me $ C G N p O O ° O R 7 a '0 y$ Z O U N = 7 m U ,� a G m .8 N 3: C C N c f0 m la O f6 N lQ 7 C m c m ° E p r,= E O m m m C C U a (M R _ m E U 3 E w m 3 -O > O 7` rm. Q �- O_ C d' C `- 01 O O !O E tcO N ca m+ + E w ON Gm m'm m m E EN c =m of L x a m O E� co m $ .Q 6 m m c x o° °' m °' a°im m > «m- c -O p c y v ° c 2UL - o v m E �° O N CD a tm. C m N d c cm a c c C m d ai O m FA m o n O)a c p V M a c c c O O`, C O O N U N CL m `- .. Ql O. m C Gj C a c o y > '° 'o Y N N m s ° G V O ca L m 6 3. a EL � a O 3 _ c �cn m ir.8 'S¢ t t m nb F- 1O F :5 n. W a m m c O m C N .a 3 y N JOR N m C O Q N ca O N N Q E E O U m C13 a� c � v y U aL m �- 0 0 T 00 _\ -5 m c h� 1 W of m L U t z m m N c� � •c y: 161 1 B2 N ab i? 3 � c»a aci.0 °'N c C rn y• C o3d�oc ° °mow x,15 m a >mv ni c E o y �iaU 3t C 00 y 7.7 ° 13, m'3 �° :3 N a Nm �co a� : T m o a 3 mo FL U .. o >. . y c?m 8 �U y Cc @ U N 43 ? o n•3 � oa f 0,m 0 C. +� O DT —a U a U n. �y t t s 3 � �•E 3� m Ha•o 3 0 �a c 'V� U.2 E> o -M ` o to �j i a cyo mm °� R co D U N N •D _0 M C �D om a o C «9 8 C to a t m i C _ O d 3 ca _ 'o fD N t y N Eo°}'�° w aoi�°'o��c� rn "0 v m �m C C o =ac Mm A U E a d1 30', Q1 U a N 3 0 r o - = y, ` i E 2.9 0 :E=4-) -00 O r w 7 :N .D E ° C C L m o C,o U E m c m m m o �c ° —_� ° a o (D ° n c ..oa IS rQIVc °cEE U Y � N �•y � C ca O N N Q E E O U m C13 a� c � v y U aL m �- 0 0 T 00 _\ -5 m c h� 1 W of m L U t z m m N c� � •c y: 161 1 B2 N ab i? Southwest Development Services, inc. 690 23`d St NW Naples, FL 34120 (239) 470 -5522 To: SEVERN TRENT MANAGEMENT SERVICES RE: HERITAGE BAY /LAKE # 5 C /O: JUSTIN FAIRCLOTH Description RE: S.W. SIDE OF LAKE #5 CARTPATH WASHOUT. - POUR CONCRETE IN ORDER TO FILL THE WASHED OUT AREA UNDER THE CONCRETE CARTPATH. - CREATE A 2' WIDE AND 5' LONG +/- CONCRETE FLUME FROM THE CARTPATH LEADING DOWN TOWARDS THE LAKE. - CONTINUE WITH HEAVY GRADE FILTER FABRIC AND RIP /RAP FROM THE END OF THE FLUME TO THE WATERS EDGE. - REPAIR THE EXISTING WASHOUTWITH FILL. NOTE: Proposal is based on conditions as they appear today. A concrete curb along the cartpaths edge ends here, creating an outfall to the lake. Under extreme rains high water may build up in this area creating more damage in the future. 161 182 Ddte proposal 7 -2 -15 2145 Thank You. PROPOSAL VALID FOR 30DAYS I Total $7,850.00 Amount Serven Trent Envfromental Services 5911 Country takes Dr. Port Myers, Pl. 31903 M.R.I. Underwater Specialists,lnc, 17891 Wetstone Rd North Ft. Myers, FL 33917 239- 707 -5034 office 239 - 236 -1234 fax CGC 1507963 161 D>t0e a Al k6WrwerN' `P osat hozj�� This proposal h to dive to remove sand and debris from take interconnect pipe at Heritage Bay located off of Smoke House Bay Dr. and lake 12 This price includes all labor and equipment needed to complete this job Total 2,400.00 S2,400.Oo An material is iluarantced to be as WrdW. All work to to conple(ad to a workmanlike matmer acmdbg to standard practices. Addldonal dwr,% may occur it any cnanan Me made &Kfq scope or wvk end "III bems an extra Charge over AM above the estimate. AU „Vee wts cwtlrgant upon strikes, accidents or delays beyad our Control. drag to carry firer tornado AM othe neemmy Inswanrco . Our waken arc fully tamed by work mrfl C0rM& atlao ffmcance. Wo wIR rot be responsible for any enforseen fncfdenu, when ova br-etc r airy wet wall system . Oue a sink holes crem" or breeches etc. In and around wet -dl. This i does not Indude r shubs.etc.l all A>bsites w1'� froPosa splachg Cory IaadrmpnglGress,trees, Mike Radford Praskient lhia Iraµ�sal may be wiUrA awn it nol eaepld within IO days. Arreptaurr of Proposal The Above price, specifications and conditions are satisfactory and are hereby the work as specified. Payments witl be made within 30 a �p�' Yee. authorized to do days after Invoked. If not we wilt agree to pay a tDi6 late fee. This proposal meayj*wtoillrawn if not accepted within thirty (34) days. Signattue Date of acceptance �^ 3 lBz 161 1 g2 • a ;v Z O N I • ' � ■ Or • a ;v Z O N � C Or 161 JB4 Heritage Bay Lakes & Ponds DRAFT 1. Determine what we have With the exception of lake #30 (and possibly #20) the lakes and ponds at Heritage Bay were designed as storm water retention ponds. These types of ponds usually have a design life of 25 years at which point they must be restored by dredging out accumulated sediments. It is important that a determination be made on the current condition of our lakes and ponds. This can be accomplished by a. Examining the Plans and Specs for the lakes and ponds to gather information about the designed size, shape, depth, volume, flushing rate etc. b. Determining the sedimentation that has occurred in the ponds to date and how it impacts their designed life. If possible use this information to estimate remaining life c. Conducting tests of the lake and pond morphology to fill in any gaps identified from the analysis of the available data reviewed above. This could include gathering sediment samples to determine thickness and chemical characteristics, pond transects etc. d. Using the information gathered above, determine appropriate and representative locations to obtain water quality samples. Conduct baseline water quality testing and analysis to determine the current condition of our lakes and ponds. Since water quality tends to vary with depth and season, the base line sampling should be conducted quarterly for the first year and adjusted as appropriate in future years. Parameters to be considered should include; Dissolved Oxygen, pH, Color, Transmissivity, Metals (Cu), Pesticides /Herbicides (once annually) and others as deemed appropriate. e. Reviewing the criteria established by the South Florida Water Management District (SFWMD) as defined in permit number 11- 02234 -P. It is understood that this permit provides that "...permittee shall be responsible for the correction of any erosion, shoaling or water quality problems that result from the construction or operation of the [lakes]..." 2. Decide what we want 161, 1 82 a. As stated above the primary purpose of our ponds is to manage storm water runoff. However, they can also provide aesthetic beauty, wildlife habitat etc. for the community. It is up to the community to determine what function(s), beyond their primary purpose of storm water management, they would like our lakes and ponds to provide and how much it is worth. b. It is important that the useful life of or lakes and ponds be maximized. As previously stated, the typical design life for storm water retentions ponds is about 25 years. Once filled with sediments these ponds must to be dredged to restore their capability to perform the designed function. Maximizing their life and planning for their eventual restoration in imperative. 3. Design what we need a. The baseline water monitoring program described above will need to be modified and adapted to meet the long term data needs to insure the continued health of our lakes and ponds. b. It is important that landscaping, golf course and storm water system management be evaluated to insure that Best Management Practices (BMP) are established and followed to reduce their impacts of the our lakes and ponds . c. Active (i.e. aeration) and passive (i.e. plants) action must be taken and or adjusted as necessary to extend the useful life of our lakes and ponds. d. Budget for the work described above as well as the eventual dredging of our storm water retention ponds. DRAFT Dennis Gagne June 30, 2015 161 d B 2 SAMPLe STUly Teague, Calvin From: Bryan Hale <Bryan.Hale @dbiservices.com> Sent: Monday, June 22, 2015 11:17 AM To: Egan, Michelle; Teague, Calvin; Meadows, Molly Subject: Heritage Oak Park Results Attachments: 20150622111418597.pdf Attached are the results for the Bathymetric Mapping, Water Samples and Soil Samples. All tests seem in line with a standard storm water pond. The phosphorus and copper in the soil seem fairly low which is good. There was no algae present at the time of testing. The only things to be somewhat concerned would be the amount of sedimentation buildup at the bottom, which could be lessened overtime by aeration. If you have any questions please let me know. Thank You, BRYAN HALE. FORT MYERS BRANCH MANAGER 14250 Jetport Loop West I Fort Myers FL 33913 Office 239.561.1420 1 Mobile 239.633.3172 1 Fax 239.561.2883 bryan.hale @dbiservices.com I www.aquagenixaquatics.com A DIVISION OF DBi SERVICES Managing your Environmental Needs 161 lBz 161 1g2 161 1 SePRO Research &Technology Campus -, SGSCRIP rJ1A Testl.a 16013 Watson Seed Farm Road, Whitakers, NC 27891 Accreditation t{: 777497 Chain of Custodv: 2015 - 44241 -00 LABORATORY REPORT Page 1 of 4 Total Customer Company Customer Contact Company Name: Aquagenix -fort my /lab Contact Person: Bryan Hale Address: 1450 Jet Port Loop W F, -Mail Address: Bryan.Hale @dbiservices.com Fort Myers, FL 33913 Phone: (239) 561 -2883 Fax: Waterbody Information Waterbody: Heritage Oaks Park -FL. Waterbody Size (acres): 7.8 Depth Average: 9 Sample Information Sample Sampling Sampling Temp at Lab Ill Location Test Method Results Date Time Receipt (C) 37134 H.O. #1 06/04/2015 Total Kjeldahl Nitrogen (mg/L) 7.02 EPA 351.2 Total Nitrate & Nitrite (mg/L) < 0.02 Campbell et al 2004 Nitrite (mg /L) < 0.02 F,PA 354.1 Total Nitrogen (mg/L) 7.02 Calculated Nitrate (mg/L) < 0.02 Calculated Alkalinity (mg /L as CaCO3) 63 EPA 310.2 Chlorophyll a (µg /L) 11.7 EPA 445 Conductivity (µS /cm) 3200 EPA 120.1 Dissolved Oxygen (mg/l,) 7.26 EPA 360.1 Free Reactive Phosphorus(µg /L) 5.5 EPA 365.3 Total Hardness (mg/L as CaCO3) 99.6 EPA 130.1 pH (SU) 8.1 EPA 150.1 Total Phosphorus (µg/L) 17.8 EPA 365.3 Turbidity (NTU) 1.43 EPA 180.1 37135 H.O. #2 06/04/2015 Original 161 jB2 SePRO Research &Technology Campus Chain of Custody: 2015- 44241 -00 Page 2 of 4 Total Pages W'aterhody Information Waterbody: Heritage Oaks Park -FL Waterbody Size (acres): 7.8 Depth Average: 9 Sample Information Sample Sampling Sampling Temp at Lab ID Location Test Method Results Date Time Receipt (C) Total Kjeldahl Nitrogen (mg/L) 8.03 EPA 351.2 Total Nitrate & Nitrite (mg1L) < 0.02 Campbell et al 2004 Nitrite (mg/L) < 0.02 EPA 354.1 Total '.Nitrogen (mg/L) 8.03 Calculated Nitrate (mg/L) < 0.02 Calculated Alkalinity (mg/L as CaCO3) 63 EPA 310.2 Chlorophyll a (pg /I,) 15.6 EPA 445 Conductivity (MS/cm) 3210 EPA 120.1 Dissolved Oxygen (mg/L) 7.60 EPA 360.1 Free Reactive Phosphorus(µg /L) 18 EPA 365.3 Total Hardness (mg/L as CaCO3) 100.1 EPA 130.1 PH (SU) 7.9 EPA 150.1 Total Phosphorus (µg /L) 53.1 EPA 365.3 Turbidity (N'rU) 1.16 EPA 180.1 37136 H.O. #3 06/0412015 Total Kjeldahl Nitrogen (mg/L) 11.93 EPA 351.2 Total Nitrate & Nitrite (mg/L) < 0.02 Campbell et al 2004 Nitrite (mg/L) < 0.02 EPA 354.1 Total Nitrogen (mg /L) 11.93 Calculated Nitrate (mg/L) < 0.02 Calculated Original 161 182 -91M SePRO Research &Technology Campus Chain of Custody: 2015- 44241 -00 Page 3 of 4 Total Pages Waterbody Information Waterbody: Heritage Oaks Park -FI. Waterbody Size (acres): 7.8 Depth Average: 9 Sample Information Sample Sampling Sampling Temp at Lab ID Location Test Method Results Date Time Receipt (C) Alkalinity (mg /L as CaCO3) 62.3 EPA 310.2 Chlorophyll a (µg/L) t5.2 EPA 445 Conductivity (µS /cm) 3240 EPA 120.1 Dissolved Oxygen (mg/L) 7.48 EPA 360.1 Free Reactive Phosphorus(µg/L) < 5.00 EPA 365.3 Total Hardness (mg/L as CaCO3) 100.3 EPA 13 0. 1 PH (SU) 8.0 EPA 150.1 Total Phosphorus (µg /L) < 5.00 EPA 365.3 Turbidity (NTU) 0.83 EPA 180.1 Original INEW11111 --*Am SePRO Research &Technology Campus Chain of Custody: 2015- 44241 -00 Waterbody Information Waterbody: Heritage Oaks Park -FL Waterbody Size (acres): 7.8 Depth Average: 9 Sample Information Sample Sampling Sampling Temp at Date Time 161 i az Page 4 of 4 Total Pages SAMPLE RECEIPT /HOLDING TIMES: All samples arrived in an acceptable condition and were analyzed within preset holding times in accordance with the SRTC Laboratory Sample Receipt Policy unless otherwise noted in the report. PRESERVATION: Samples requiring preservation were verified prior to sample analysis and any qualifiers will be noted in the report. QA /QC CRITERIA: All analyses met method criteria, except as noted in the report with data qualifiers. ACCREDITED METHODS: This laboratory is not accredited for the tests marked COMMENTS: No significant observations were made unless noted in the report. MEASUREMENT UNCERTAINTY: Uncertainty of measurement has been accounted for with regards to determination of compliance of instruments used for analysis; uncertainty measurements are available upon request. Laboratory Information Date Received: 06/15/2015 Time Received: 10:00 Date Results Sent: 06/15/2015 Date Analysis Performed: 06/15/2015 Disclaimer: The results listed within this Laboratory Report relate only to the samples tested in the laboratory. The analyses contained in this report were performed in accordance with the applicable certifications as noted. Ail soil samples are reported on a dry weight basis unless othenoise noted in the report. This Laboratory Report is confidential and Is intended for the exclusive use of.SRIC Laboratory and its client. This report shall not be reproduced, except in full, without written permission from SRTC Laboratory. The Chain of Custody is included and is an essential component of this report. This entire report was reviewed and approvedfor release. - - >' °'' ,.fit... Reviewed By: AT C Laboratory Manager CONFIDENTIALITY NOTICE: This electronic transmission (including anyftles attached hereto) may contain information that is privileged, confidential and protected from disclosure. The information is intended only for the use of the individual or entity named above and is subject in any confidentiality agreements with such parfi. If the reader of this message is not the intended recipient or any employee or agent responsible for delivering the message to the intended recipient, you are hereby noti ted that any disclosure, dissemination, copying, distribution, or the taking ofany action in reliance on the contents ofthis cort/tdential information is strictly prohibited. /fyou have received this communication in error, please destroy it intmediately and notify the sender by telephone. Thank you u Iabr Deacom version: 14.5.70 Original 161.1 82 Water Quality Analysis Explanation These water quality parameters are essential to document the condition of a water body and design custom treatment prescriptions to achieve desired management objectives. PH: Measure of how acidic or basic the water is ( pH 7 is considered neutral). <6 notabl acidic 6 - 9 standard or typical hwaters >9 notabl basic MIMI 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Hardness: Measure of the concentration of divalent cations, primarily consisting of calcium and magnesium in typical freshwaters. 0 -60 mg1L as CaCO3 soft; 61 -120 moderately hard; 121 -180 hard; > 181 very hard Alkalinity- Measure of the buffering capacity of water, primarily consisting of carbonate, bicarbonate and hydroxide in typical freshwaters. Waters with lower levels are more susceptible to pH shifts. < 50 mg/L as CaCO3 low buffered; 51 -100 moderately buffered; 101 -200 buffered; > 200 high buffered Conductivity- Measure of the waters ability to transfer an electrical current, increases with more dissolved ions. < 50 uS /cm relatively low concentration may not provide sufficient dissolved ionsfor ecosystem health; 50 -1500 typical freshwaters; > 1500 may be stressful to some freshwater organisms, though not uncommon in many areas Dissolved Oxygen- amount of diatomic oxygen dissolved in the water. < 2 mg/L likely toxicity with sufficient exposure duration; < 5 stressful to many aquatic organisms; ? 5 able to support most fish and invertebrates Phosphorus: Essential nutrient often correlating to growth of algae in freshwaters. Total Phosphorus (TP) is the measure of all phosphorus in a sample as measured by persulfate strong digestion and includes: inorganic, oxidizable organic and polyphosphates. This includes what is readily available, potential to become available and stable forms. <12 uglL oligotrophic; 12 -24 pg /L mesotrophic; 25- 961tgll eutrophic; > 96 kg /l, hypereutrophic Free Reactive Phosphorus (FRP) is the measure of inorganic dissolved reactive phosphorus (PO4 3, lIP04 -, etc). This form is readily available in the water column for algae growth. Nitrogen: Essential nutrient that can enhance growth of algae. Total N is all nitrogen in the sample (organic W and Ammonia) determined by the sum of the measurements for Total Kjeldhal Nitrogen (TKN) and ionic forms. Nitrites and Nitrates are the sum of total oxidized nitrogen, often readily free for algae uptake. < I mg1L typical freshwater; 1 -10 potentially harmful; > 10 possible toxicity, above many regulated guidelines Chlorophyll a: primary light - harvesting pigment found in algae and a measure of the algal productivity and water quality in a system. 0- 2.6ug/L oligotrophic; 2.7 -20 ug/L mesotrophic; 21 -56 ug'L eutrophic; > 56 ugll hypereutrophic Turbidity- Measurement of water clarity. Suspended particulates (algae, clay, silt, dead organic matter) are the common constituents impacting turbidity. < 10 NTI1 drinking water standards and typical trout waters; 10 -50 NTU moderate; > 50 NTU potential impact to aquatic life. Page 1 of 1 161 1 62 d NI�Ir.IO w E N CL E Wit., Y N N w (n W y � O a E N rL L O M :i i1�5e ►1 O J� d NI�Ir.IO N IN IN h h h m duo r^ jF 0 M L ID E N CL E N — E N N o. a E N w (n W y Y N rL L O M i1�5e ►1 O J� x o aCC 0 Q LL co cD n �Qoc r ie � ct C °' ► u al is 2 y _ c CL C U cc _ N O LL N IN IN h h h m duo r^ jF 0 M L ID N CL E N — E N N o. a E N w (n W 161 i az Heritage Bay Community Devela mmt DiStrtct Agenda Package 18 Sevem Trent Management Services 5911 Country Lakes Drive * Fort Myers, Florida 33905 Telephone: (239) 245 -7118 • Fax: (239) 245 -7120 June 22, 2015 Theodore & Victoria Skopak it Beehman Hill Rd. Essex Fells, NJ 07021 -1803 Kevin & Mary Johnsrud 4565 Forestview Ln. Ninneapolis, MN 55442 -2402 Dear Owners, The Heritage Bay CDD has had two contractors look at the area between the homes of 10024 & 10028 Escambia Bay Ct. The elevations which the prospective contractors shot revealed that the sod and mulch elevations at the rear of the homes are higher than the actual level of the lanai pavers and enclosure in some places by as much as 2" to 4" which is not allowing the water to drain properly to the retention pond. As a result, water is trapped on the lanais. It is the responsibility of property owners to ensure water drains from their property to the storm water system. The CDD is responsible for ensuring that the storm water system is functioning properly and can withstand the water it receives. Therefore, the issue in this instance would be a home owner issue and not one of the CDD. Enclosed in this letter are the proposals the contractors provided as potential solutions to this problem. The CDD would suggest moving forward with the Copeland Southern proposal at a cost of $5,775.00 and should be divided between the two homeowners. Copeland Southern recently completed a project for the CDD off of Biscayne Ln. on lake 26. The issue on lake 26 was erosion to the lake bank due to run off draining from the homes rather than ponding of excess water. Though the source of the problem varies between these two instances, the solution is fairly similar. It is recommended that downspouts be connected to drain pipes and a series of bubblers that will transfer water directly into the lake. The CDD has been very pleased with the work that Copeland Southern performed, and their proposal is in fact the lower proposal of the two received. If both homeowners are in agreement and wish to move forward with this project, the CDD would agree to oversee this work. In order for work to commence, payment made out Heritage Bay CDD and signed approvals from each homeowner authorizing work to take place on their property will need to be received. If you have any questions regarding this matter, please feel free to contact me. Sincerely, Cal Teague District Manager Copeland Southern Enterprises,inc. PROFESSIONAL SERVICES AGREEMENT BETWEEN COPELAND SOUTHERN ENTERPRISES, INC. AND Heritage Bay Community Develonment District in Naples OWNER INFORMATION: I OWNER'S ADDRESS: 10154 Hcrilage Bay Blvd, Naples, FL 34120 BILL TO THE ATTENTION OF: Justin Faircloth, Assistant District Manager PROJECT NAME: Lake 015 Drainage installation on 10024 Escambia Bay Ct WORK DESCRIPTION: Install 3 x 12" bubblers and 6 "ADS double wall drain pipes rmm rnmem nut around South end of Geo Tube, on the South 2 Houses. REMARKS: 1) Permits to be pulled by owners or Engineer if needed. 2) All Sprinkler heads and lines within the last 3 lots must be clearly marked before construction begins 3) Yards will be restored after Drainage system has been installed. 4) 6" ADS Drainage system will be run around the south end of the Lakes Gen Tubes, instead of lack and Boring underneath the Tubes, to keep from damaging or weakening the integrity of the Lakes Geo Tube System. 5) The preliminary Elevations that were shot on this project area shows that the Sod and Mulch on the last 3 Homes was 2" to 4" over the existing Lanais, causine water to back uo on pool decks durmi; times of rain 161 1 82 Agenda Package 19 DATE: 06/0512015 OWNER INFORMAJION: TELEPHONE NO.: (239) 245 -7118 / 306 Fax No: (239) 245 -7120 E -MAIL: Justin Faircloth( wsiservices.com. PROJECT MANAGER: Scott Copeland FEE AND TYPE: Time & Materials based upon the Rate Schedule in effect at the time service is tendered. Estimated Fees: Not -To- Exceed Fixed Fee based upon the Rate Schedule in effect at the time service is rendered: S Lump Sum Fixed Fee: S 5.775.00 Total Fees: S 5,775,00 Dear Justin Faircloth In Pursuant to your request, Copeland Southern Enterprises, Inc. is pleased to submit the following proposal for Lake #15 Drainage installation project for the above - referenced project: SCOPE OF SERVICES (Limited to the following): 1. Crews will set up MOT around work areas to insure the safety of the residents and guests during the project. 2. CSE1 will install 3 new 12 "02" Bubblers at the center of both Lot lines. 3. Crews will install and connect 4" ADS gutter pipes to both houses and connect to the newly installed 6" trunk line. 4. 6" ADS double wall pipes will be installed from bubbler out into and below the Lake control line low water mark. S. Trenches and Lawns will be restored to original condition once the new drainage system has been installed. 6. Work is estimated to take I week to complete. 7. MOT will be removed after project has been completed and policed Note: Any additional work and services requested, and is not found In this Proposal can be done, but will require additional cost to be paid in full with proposal fee upon the completion of job. We at Copeland Southern Enterprises hope this meets your approval and satisfies your requirements, if so please sign the contract proposal below and retum n copy to our office by Fax or Email. Should you have any questions or need any additional information, Please do not hesitate to call Scott Copeland at 239- 995 -3684 or Mobile # 239- 707 -6806. Fax 239 - 995.0056 OWNER AUTHORIZATION: I warrant and represent that I am authorized to enter into this contract for professional services and 1 hereby authorize the performance of the above services and agree to pay the charges upon the completion of the Job resulting there from as idcntiGcd in the "FEE TYPE" section above. 1 have read, understand and agree to these Standard Business Terms. Authorized Signature: Typed Name & Title: Date: 161 '1 B2 Agenda Package 20 Southwest Development Services , inc. 690 23°' St NW Naples, FL 34120 (239) 470 -5522 To: HERITAGE BAY 10024 ESCAMBIA BAY CT. NAPLES 161tJ dz, Agenda Package 21 PROPOSAL Date Proposal 6 -16 -1S 2143 t Project Description Amount RE: YARD DRAINAGE ISSUES. (NORTH SIDE OF 10024) - MANUALLY DIG ATRENCH BETWEEN THE HOUSES IN $8,950.00 ORDER TO INSTALL ONE ADS CATCH BASIN ALONG WITH A PERFERATED A.D.S. PIPE, THE TRENCH WILL BE FILLED WITH $157 STONE AND WRAPED WITH HEAVY GRADE FILTER FABRIC CLOTH, TIE IN THE N.W. CORNER OF 10024 AND REAR SIDE AND POOL DOWN SPOUTS OF BOTH HOUSES. RUN THE PIPE AROUND THE NORTHERLY EDGE OF THE LAKE CONCRETE MAT AND UNDER THE TUBE, END OF PIPE TO BE WEIGHTED DOWN AND 10' FROM WATERS EDGE. REPLACE SOD AND DISPOSE OF FILL. - REPAIR THE WASH OUTS AT BOTH END OF THE LAKE MAT $3,200.00 WITH FILTER FABRIC AND RIP /RAP. NOTE: THE CATCH BASIN WILL BE INSTALLED ABOUT Y2 WAY BETWEEN THE HOUSES. FOR THE MOST PART THE ROCK TRENCH BETWEEN THE HOUSES WILL ACT LIKE A CATCH BASIN OBSORBING THE WATER, SEAPING INTO THE PIPE AND DRAINING INTO THE LAKE. THE FABRIC WILL ACT LIKE A FILTER KEEPING THE TREACH FROM BEING CONTAMINATED WITH DIRT. Thank You. Total $12,150.00 161 1 82� Agenda Package 24 Heritage Bay Community Development District Financial Report May 31, 2015 Prepared by 16 I 1 B2 Agenda Package 25 Heritage Bay Community Development District Table of Contents FINANCIAL STATEMENTS Balance Sheet - All Funds ................................... I ......... ,............ Page 1 Statement of Revenues, Expenditures and Changes in Fund Balance GeneralFund ........................... ............................... Page 2 Debt Service Fund ........................... ............................... Page 3 SUPPORTING SCHEDULES Trend Report ........................... ............................... Page 4 Non -Ad Valorem Special Assessments ........................... ............................... Page 5 Cash and Investment Report ........................... ............................... Page 6 Bank Reconciliation ... Page 7 ...................... ............................... . Check Register and Invoices ........................... .............................1, Pages 8 - 40 16 1, 1 g.2 Agenda Package 26 Heritage Bay Community Development District Financial Statements (Unaudited) May 31, 2015 HERITAGE BAY Community Development District 161,1 B2 Agenda Package 27 Governmental Funds Balance Sheet May 31, 2015 SERIES 2014 DEBT GENERAL SERVICE ACCOUNT DESCRIPTION FUND FUND TOTAL ASSETS Cash - Checking Account $ 105,652 $ - $ 105,652 Due From Other Funds - 19,615 19,615 Investments: Certificates of Deposit - 24 Months 51,193 - 51,193 Money Market Account 76,604 - 76,604 Deferred Cost - 7,686 7,686 Reserve Fund - 605,210 605,210 Revenue Fund - 455,208 455,208 TOTAL ASSETS $ 233,449 $ 1,087,719 $ 1,321,168 LIABILITIES Accounts Payable $ 15,619 $ $ 15,619 Accrued Expenses 1,072 1,072 Due To Other Funds 19,615 19,615 TOTAL LIABILITIES 36,306 - 36,306 FUND BALANCES Restricted for: Debt Service - 1,087,719 1,087,719 Assigned to: Operating Reserves 25,744 - 25,744 Reserves - Erosion Control 58,000 - 58,000 Unassigned: 113,399 - 113,399 TOTAL FUND BALANCES $ 197,143 $ 1,087,719 $ 1,284,862 TOTAL LIABILITIES & FUND BALANCES $ 233,449 $ 1,087,719 $::1:,321,1 68 Report Date: 6/30/2015 Page 1 161 1 B2 HERITAGE BAY Agenda Package 28 Community Development District General Fund Statement of Revenues, Expenditures and Changes In Fund Balances For the Period Ending May 31, 2015 EXPENDITURES ANNUAL ADOPTED YTD YTD VARIANCE ($) MAY -15 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ACTUAL REVENUES (2,000) 1,000 FICA Taxes 367 Interest - Investments $ 500 $ 332 $ 352 $ 20 $ 46 Special Assmnts- Tax Collector 249,995 249,995 248,845 (1,150) - Special Assmnts- Discounts (10,000) (10,000) (9,130) 870 TOTAL REVENUES 240,495 240,327 240,067 260 46 EXPENDITURES Administration - - 8,000 (8,000) 1,000 P/R -Board of Supervisors 4,800 3,200 5,200 (2,000) 1,000 FICA Taxes 367 244 398 (154) 77 ProfServ- Arbitrage Rebate 600 600 600 - - ProfServ- Dissemination Agent 1;000 1;000 1;000 6,500 - ProfServ- Engineering 15,000 10,000 12,720 (2,720) 3,105 ProfServ-Legal Services 7,000 4,666 12,155 (7,489) 2,210 ProtSery -Mgmt Consulting Sery 38,246 25,498 25,497 1 3,187 ProfServ- Property Appraiser 3,750 3,750 - 3,750 - ProfServ- Special Assessment 5,000 5,000 5,000 - ProfServ- Trustee Fees 6,815 - - ProfServ-Web Site Maintenance - - 318 (318) 13 Auditing Services 3,600 3,600 1,500 2,100 Postage and Freight 1,300 866 884 (18) 133 Insurance - General Liability 13,673 13,673 12,754 919 - Printing and Binding 1,400 934 880 54 146 Legal Advertising 1,400 934 404 530 - Misc -Bank Charges 750 496 472 24 58 Misc- Assessmnt Collection Cost 5,000 5,000 4,794 206 - Ofiice Supplies 550 366 286 80 39 Annual District Filing Fee 175 175 200 (25) - Total Administration 110,426 80,002 85,062 (5,060) 9,968 Field ProfSery -Field Management - - 8,000 (8,000) 1,000 Contracts -Lake and Wetland 55;944 37;296 37,696 (400) 5,062 R &M- Aquascaping 24,125 16,082 12,415 3,667 R &M -Lake Erosion 35,000 23,334 21,942 1,392 21,234 R &M- Contingency 15,000 10,000 3,500 6,500 - Wall Improvements - - 21,363 (21,363) 6,963 Total Field 130,069 86,712 104,916 (18,204) 34,259 TOTAL EXPENDITURES 240,495 166,714 189,978 23,264 44,227 Net change in fund balance $ - $ 73,613 $ 50,089 _L ___L23,524 1 $ (44,181) FUND BALANCE, BEGINNING (OCT 1, 2014) 147,054 147,054 147,054 FUND BALANCE, ENDING $ 147,054 $ 220,667 $ 197,143 Report Date: 6/30/2015 Page 2 HERITAGE BAY Community Development District 161,1 B Agenda Package 29 Series 2014 Debt Service Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending May 31, 2015 ANNUAL ADOPTED YTD YTD VARIANCE ($) MAY-15 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ACTUAL REVENUES Interest - Investments $ - $ - $ 46 $ 46 $ 9 Special Assmnts- Tax Collector 1,308,564 1,308,564 1,302,518 (6,046) - Special Assmnts- Discounts (52,343) (52,343) (47,790) 4,553 - TOTAL REVENUES 1,256,221 1,256,221 1,254,774 1,447) 9 EXPENDITURES Administration ProfServ- P rope rty Appraiser 19,628 19,628 - 19,628 Misc- Assessmnt Collection Cast 26,171 26,171 25,095 1,076 Total Administration 45,799 45,799 25,095 20,704 - Debt Service Principal Debt Retirement 270,000 270,000 270,000 - 270,000 Interest Expense 476,311 476,311 476,311 476,311 Total Debt Service 746,311 746,311 746,311 - 746,311 TOTAL EXPENDITURES 792,110 792,110 771,406 20,704 746,311 Excess (deficiency) of revenues Over (under) expenditures 464,111 464,111 483,368 19,257 (746,302) OTHER FINANCING SOURCES (USES) Contribution to (Use of) Fund Balance 464,111 - - - TOTAL FINANCING SOURCES (USES) 464,111 - - - Net change in fund balance $ 464,111 $ 464,111 $ 483,368 $ 19,257 j_(746,302) FUND BALANCE, BEGINNING (OCT 1, 2014) 604,351 604,351 604,351 FUND BALANCE, ENDING $ 1,068,462 $1,068,462 $1,087,719 Report Date: 6/30/2015 Page 3 161 1 BZ Agenda Package 30 Heritage Bay Community Development District Supporting Schedules May 31, 2015 01(n U� ay w0 W `L U N_ D C N Q O Q > m � W Cr- o =U m $a J LL H H Q 5 ri c N < v N C aP M� � W � S C Q � a U. C T' 3 CD L d co C� N T V M d d cz N � < N W 4 C d Q w a cc CC cc A 3 � � 1 O C E P.� N n ' o, z O 161 1B2 t++ o o S o o n °v '- to g o m ,n o £ m° S ° V- E 5 V-° g e 0 3 M m e6 ro rn a °o ' Vag N ty m N N V 0 0 vl rn Si w 0 . m 0 O C N O V N CO V °' a0 N �p a- O ° O O < p A r0 ti O Q - c0 cc rn c4 c4 •n cv b �- M N M N a0 S w ,n Iq Iq to N N w w c4 m .- •n N N rn M g� M n m to N m y w O F N C-i S r t v U' V `C • . .�- O O r H to N M EO O ^ i 1t '^ y p CV (h S • • i` r ` •' o ' N O p S D p 1 ti N Ir O^ th S t0 O ' � � ° � U� r U � 1� ti0i a0 t(N1 V O N N � � � � m • ' h O°i .= t+f S r _ m H ' e tai i M r r 1 O , dapp S (O • ttpp tC W O w to w v3 LL 5 J, w rn E m i o f o 4. r7 K ui N _ 4 < p .N_ UQ y a v N d 3 yy gg w qy .� a a a a a a a a a 3 d�I v �i uol 161 1 82 Agenda Package 32 Heritage Bay Community Development District Non -Ad Valorem Special Assessments - Collier County Tax Collector (Monthly Collection Distributions) For the Fiscal Year Ending September 30, 2015 % COLLECTED 99,54% 99.54% 99.54% TOTAL OUTSTANDING $ 7,201 $ 1,155 $ 6,046 Report Date: 6/25/2015 Prepared by: Page 5 Severn Trent Management Services ALLOCATION BY FUND Discount / Gross Date Net Amount (Penalties) Collection Amount General Debt Service Received Received Amount Costs Received Assessments Levied $ 1,558,564 $ 250,000 $ 1,308,564 Allocation % 100% 16% 84% 10/29/14 $ 12,833 $ 726 $ 262 $ 13,820 $ 2,217 $ 11,603 11/14/14 150,646 6,405 3,074 160,125 25,685 134,441 11/25/14 572,406 24,337 11,682 608,425 97,594 510,831 12112114 501,120 21,009 10,227 532,356 85,392 446,964 12131/14 62,734 1,999 1,280 66,013 10,589 55,424 01129/15 78,054 2,259 1,593 81,906 13,138 68,768 02/27/15 18,036 290 368 18,694 2,999 15,695 03/31115 45,361 62 926 46,349 7,435 38,915 04/30115 23,362 (165) 477 23,674 3,797 19,876 TOTAL $ 1,464,553 $ 56,921 $ 29,889 $ 1,551,363 $ 248,845 $ 1,302,518 % COLLECTED 99,54% 99.54% 99.54% TOTAL OUTSTANDING $ 7,201 $ 1,155 $ 6,046 Report Date: 6/25/2015 Prepared by: Page 5 Severn Trent Management Services 161 182 Agenda Package 33 Heritage Bay Community Development District Cash and Investment Balances May 31, 2015 ACCOUNT NAME BANK NAME MATURITY YIELD BALANCE GENERALFUND Operating Checking Account - MuniNow SunTrust N/A 0.10% $ 104,402 Checking Account BankUnited N/A 0.00% 1,250 Subtotal 105,652 Certificate of Deposit- 24 Months BankUnited 02/13/16 0.52% 51,193 Subtotal 51,193 Money Market Account Stonegate Bank N/A 0.25% 76,604 Subtotal 76,604 Subtotal General Fund 233,449 DEBT SERVICE FUND Series 2014 Deferred Cost Fund US Bank N/A 0.05% 7,686 Series 2014 Reserve Fund US Bank N/A 0.05% 605,210 Series 2014 Revenue Fund US Bank NIA 0.05% 455,208 Subtotal Debt Service 1,068,104 (1) Total $ 1,301,553 Note 1 Invested in First American Obligation Fund Report Date: 6/30/2015 Prepared By: Page 6 Severn Trent Management Services Z Heritage Bay CDD Bank Reconciliation Bank Account No. 5148 Amount Statement No. 05 -15 - 153.00 - 15300 Statement Date 05/31/15 9,64 0.00 GIL Balance ($) 104,401.89 Statement Balance 104,586.59 GIL Balance 104,401.89 Outstanding Deposits 000 Positive Adjustments 0.00 0.00 18470 184.70 — - Subtotal 104,586.59 Subtotal 104,401.89 Outstanding Checks 184.70 Negative Adjustments 0.00 Total Differences 0.00 Ending GIL Balance 104,401.89 Ending Balance 104,401.89 Difference 0.00 Posting P= Document Tyne Document No. Description Deposits 05/12/15 IRS TX PYMT IRS DEBIT USATAXPYMT (517115 Mtg) 0504115 DEP00157 Collier Cty Tax Coll: Int Dist qtr ending 3131/15 0500115 ACH DEBIT SunTrust Account Analysis Fee 05/29/15 ACH CREDIT SunTrust - Bank Interest Income Total Deposits .. . . .. . .. . . . . . . . .. . .. . . . . . Outstanding Checks 05/11/15 Payment 832 RONALOA.GRANT Total Outstanding Checks .. . . . . . . . . .. . . . . ... . . . 161 182 Agenda Package 34 Page 7 Cleared Amount Amount Difference - 153.00 - 15300 0.00 9.64 9,64 0.00 -57.73 -57.73 0.00 4.52 4.52 0.00 - 196.57 - 196.57 0.00 184.70 0.00 18470 184.70 Page 7 M m U a "too m a c Q E a 0 tC � 0 .2 E Z U 4 c q� Q m W Z c Q N b � m E V $ 2 � o m i+ 111 � O L d A U � Il. Fiss 161 18.4 O N O w m O n O O O N O O Y Y O O w O O p0 2 In C O J J C2 ° O 0 0 O (A (A EA � a-) } W W W w W W W Z h < F U N W h M 6' O Q H �_.. In 0 0 0 0 0 0 0 0 0 0 0 0 - o o - o o Z C7 J z H Z H 0 3 UO 1 umi v� N u� N in M in fD 19 tp �n 9 u� in �n u] 1. h uJ N v] in t� in N U? t7 n (b vmi vmi h N O 0 0 0 0 O 0 O 0 N 0 0 0 0 0 0 0 0 N O N O N N O N Z z z z z z z 7 m OOi En; .�- r _J a UU to vmi v� v`; W O 0 ° G A m N Y m J T V a CL Q F 2 a z Z 5 W z Z Q Q J Q dO) C d - m m Q m n m y 'm d m c LL y jai tD LL c V m CO N G 6 n a o E m o°O 'i v rn D m m c 5, ti E ° w a x LL a a4 c m u. o W Z_ G F m O W a o 0 uN L1 F a a a N a a p o z M ¢ ¢ a v 0 CL w W m > > > > >> v} w W CJ J m to to to m to v' C7 F- U) 2:5 M 2 m 2 G C7 C7 C7 C7 C7 U' 41, ¢ w a ? E �O t.Oj N 9 N CO W CO N W CD XM M N ON N O N N N N D D G C N N N N m C � N a CN N c m .n m C W a� C m F- E m d r 0 N N U C N K LL Y Y A 2 In C O J J ° O 0 0 w a U U } W W W w W W W Z h < F U N W h M 6' O Q H �_.. In N z W F LL m > � W a W Z C7 J z H Z H 0 3 UO 1 W Y O Q w a g LL J 7 O to to to to to 0 Q O � O O h N N N a O N Z z z z z z z 7 m OOi N .�- N a CN N c m .n m C W a� C m F- E m d r 0 N N U C N K A W W W w W W W Z U U U V U U U U w t7 In z > > > > > r z U J a> W W W W W W 0 3 UO 1 O W J 7 O to to to to to 0 Q � O O Z } z Z z z z z z z > m Z Z Z r _J a UU Ill O 0 O ° �j 2 O w U w �y ?i m � x w m w Q Z Q U W may, 2i a+ u W x w¢ w x oo as p Y CL ¢ w Y w www > > >> w J Q z a w o w w Z < z a I- w ..7 w w w www N w 0 w m m o U � C7 f fn w LL _ J U. Q �, N N r M N N c a N m m� o h f`f �Q a a s o 0 0 m m m M l` M �a�v� v o M WC3 a M Wg a CD a N 00WI o a �V �V MLo0 a/ �g m� �a �a o o o 0 W Y w o Y W Y W o Y W o Y W O Y W o Y _ W o o o Y W o Y W o Y W o Y W o Y W o o e d= z W = o= g= o= o Y o w o w g o 0 0 0 = a = o= o= 0 = 0 0 LL �% U U U U U U U U U U U U N a CN N c m .n m C W a� C m F- E m d r 0 N N U C N K 16111 62 o d d U 0 H I 0i a � tu lC N d H E Ln O N N d C CL N O g a a c t U d Q In h {m- yp� Q J iL FL a v v U m LL C O O O O O O O Ot w w w w O Y Y Y Y E O J J �pp J J l S 5 C� w � � H a w m w `2 ... N Z C d ? O_ M C C m C V) LL 0 N N a N m. c Y Y ( a a a' m 'a O m J J Q a O O O O O O O O O O I v N W W N N N N N N N N N N LIJ t d v V a s Y Y 0 0 0 0 o z 4) La w g Q d f LL Z U O O O O O O O O O _ O m m m m M K CC R cr K N a Q a Q a a Q a Q a � � a a a d a a n. a a a O N U U w w (n N w W mi :5 N a s O O z D w p m a w H O o ~ ¢ z LU O W> p ¢ m z CD 0 m U m i O F C w w of U -� G U U = }a N 0 0 U) cn X11 zi Q = p; p ly ¢ m O H Z _ _ 03 cj N (L d � o z z z = z v z y T z U m W m m a¢ O O o a O w o p U w C vi N J J th N � w O w w Q to u) N N h to t0 N w r m G Y O a0 m O O_ OD W O m NO O �NMy M W m n W N m 0 0 Oj O N N m Qi U aD N N W 8 Aw c�i C V 6 Y UUU Y Y U Y U Y U pNo 0 0 U o V O U a U O U ° ° VV � N U U U U o d d U 0 H I 0i a � tu lC N d H E Ln O N N d C CL N HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA TABLE OF CONTENTS 161,1 B2 Page INDEPENDENT AUDITOR'S REPORT 1-2 MANAGEMENT'S DISCUSSION AND ANALYSIS 3 -6 BASIC FINANCIAL STATEMENTS Government -Wide Financial Statements: Statement of Net Position 7 Statement of Activities 8 Fund Financial Statements: Balance Sheet — Governmental Funds 9 Reconciliation of the Balance Sheet — Governmental Funds to the Statement of Net Position 10 Statement of Revenues, Expenditures and Changes in Fund Balances — Governmental Funds 11 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities 12 Notes to Financial Statements 13 -19 REQUIRED SUPPLEMENTARY INFORMATION Schedule of Revenues, Expenditures and Changes in Fund Balance — Budget and Actual — General Fund 20 Notes to Required Supplementary Information 21 INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 22-23 INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA 24 MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA 25 -26 Grau & Associates CERTIFIED PLIBLR, ACC 0LI1N1Arv'1'S INDEPENDENT AUDITOR'S REPORT To the Board of Supervisors Heritage Bay Community Development District Collier County, Florida Report on the Financial Statements 16l 1 g2 2700 North Military Trail - Suite 350 Boca Raton, Florida 33431 (561) 994 -9299 • (800) 299 -4728 Fax (561) 994 -5823 www.graucpa.com We have audited the accompanying financial statements of the governmental activities and each major fund of Heritage Bay Community Development District, Collier County, Florida ( "District") as of and for the fiscal year ended September 30, 2014, and the related notes to the financial statements, which collectively comprise the District's basic financial statements as listed in the table of contents. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements 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 entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the District as of September 30, 2014, and the respective changes in financial position thereof for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America_ 161' 1 B-2 Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis and budgetary comparison information be presented to supplement the basicfinancial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information 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 information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated June 30, 2015, 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, contracts, 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 the District's internal control over financial reporting and compliance. Report on Other Legal and Regulatory Requirements We have also issued our report dated June 30, 2015, on our consideration of the District's compliance with the requirements of Section 218.415, Florida Statutes, as required by Rule 10.556(10) of the Auditor General of the State of Florida. The purpose of that report is to provide an opinion based on our examination conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. June 30, 2015 161 1B2 MANAGEMENT'S DISCUSSION AND ANALYSIS Our discussion and analysis of Heritage Bay Community Development District, Collier County, Florida ( "District ") provides a narrative overview of the District's financial activities for the fiscal year ended September 30, 2014. Please read it in conjunction with the District's Independent Auditor's Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements. FINANCIAL HIGHLIGHTS • The liabilities of the District exceeded its assets at the close of the most recent fiscal year resulting in a net position deficit balance of ($7,512,693). • The change in the District's total net position in comparison with the prior fiscal year was ($686,419), a decrease. The key components of the District's net position and change in net position are reflected in the table in the government -wide financial analysis section. • At September 30, 2014, the District's governmental funds reported combined ending fund balances of $751,406, a decrease of ($717,842) in comparison with the prior fiscal year. A portion of fund balance is restricted for debt service, assigned to operations and erosion control reserves, and the remainder is unassigned fund balance which is available for spending at the District's discretion. OVERVIEW OF FINANCIAL STATEMENTS This discussion and analysis are intended to serve as the introduction to the District's basic financial statements. The District's basic financial statements are comprised of three components: 1) government -wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves. 1) 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 statement of net position presents information on all the District's assets, deferred outflows of resources, liabilities and deferred inflows of resources with the residual amount being reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating. The statement of activities presents information showing how the government's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods. The government -wide financial statements include all governmental activities that are principally supported by special assessment revenues. The District does not have any business -type activities. The governmental activities of the District include the general government (management), and maintenance and operations functions. 2) 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, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance - related legal requirements. The District has one fund category: governmental funds. 161 182 OVERVIEW OF FINANCIAL STATEMENTS (Continued) 2) Fund Financial Statements (Continued) 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, govemmental fund financial statements focus on near -term inflows and outflow of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a District's near -term financing requirements. Because the focus of governmental funds is narrower than that of the government -wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government -wide financial statements. By doing so, readers may better understand the long -term impact of the District's near -term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The District maintains three governmental funds for external reporting. Information is presented separately in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund and the debt service fund, all of which are considered major funds. The debt service 2005 fund was closed during the current fiscal year. The District adopts an annual appropriated budget for its general fund. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with the budget. 3) Notes to the Financial Statements The notes provide additional information that is essential to a full understanding of the data provided in the govemment -wide and fund financial statements. GOVERNMENT -WIDE FINANCIAL ANALYSIS As noted earlier, net position may serve over time as a useful indicator of an entity's financial position. In the case of the District, liabilities exceeded assets at the close of the most recent fiscal year. Key components of the District's net position are reflected in the following table: NET POSITION SEPTEMBER 30, Current and other assets Capital assets, net of depreciation Total assets Current liabilities Long -term liabilities Total liabilities Net position Net investment in capital assets Restricted Unrestricted Total net position (deficit) 2014 2013 $ 778,018 $ 1,525,342 9,800,455 10,468,050 10,578,473 11,993,392 132,459 465,959 17,958,707 18,353,707 18,091,166 18,819,666 (8,158,252) (7,885,657) 498,505 777,737 147,054 281,646 $ (7,512,693) $ (6,826,274) The District's net position reflects its investment in capital assets (e.g. land, land improvements, and infrastructure) less any related debt used to acquire those assets that is still outstanding. These assets are used to provide services to residents; consequently, these assets are not available for future spending. Although the District's investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. 16'I JB2 GOVERNMENT -WIDE FINANCIAL ANALYSIS (Continued) The restricted portion of the District's net position represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position may be used to meet the District's other obligations. The District's net position decreased during the most recent fiscal year. The majority of the decrease represents additional costs related to the issuance of Bonds in the current fiscal year. Key elements of the change in net position are reflected in the following table: CHANGES IN NET POSITION FOR THE FISCAL YEAR END SEPTEMBER 30, 2014 2013 Revenues: Program revenues General revenues Total revenues Expenses: General government Maintenance and operations Interest Cost of issuance of new debt Total expenses Change in net position Net position (deficit) - beginning, previously stated Effect of adoption of GASB No. 65 Net position (deficit) - beginning, as restated Net position (deficit) - ending $ 1,585,716 $ 1,586,465 1,606 2,301 1,587,322 1,588,766 146,860 145,019 845,775 734,582 11029,700 995,707 251,406 - 2, 273,741 1,875,308 (686,419) (286,542) (6,826,274) (6,241,375) (298,357) (6,826,274) (6,539,732) $ (7,512,693) $ (6,826,274) As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2014 was $2,273,741. The costs of the District's activities were primarily funded by program revenues. Program revenues, comprised primarily of assessments, decreased slightly during the fiscal year. The remainder of the current fiscal year revenue includes interest income. In total, expenses, including depreciation, increased from the prior fiscal year, the majority of the increase is associated with the cost of issuing Series 2014 Refunding Bonds and lake erosion costs. GENERAL BUDGETING HIGHLIGHTS An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. The general fund budget for the fiscal year ended September 30, 2014 was amended to increase revenues by $337, appropriations by $135,041 and use of fund balance by $134,704. The increase in appropriations is primarily due to the additional costs incurred related to lake erosion repairs. Actual general fund expenditures exceeded appropriations by $778 for the fiscal year ended September 30, 2014. The over expenditure was not considered significant and no additional budget amendment was deemed necessary. The variance between budgeted and actual general fund revenues for the current fiscal year was not considered significant. 161 1 82� CAPITAL ASSETS AND DEBT ADMINISTRATION Capital Assets At September 30, 2014, the District had $15,671,039 invested in infrastructure, for its governmental activities. In the government -wide financial statements depreciation of $5,870,584 has been taken, which resulted in a net book value of $9,800,455. More detailed information about the District's capital assets is presented in the notes of the financial statements. Capital Debt At September 30, 2014, the District had $17,490,000 Bonds outstanding and $468,707 in Deferred Costs obligation outstanding for its governmental activities. During the 2014 fiscal year, the District issued $17,490,000 Series 2014 Capital Improvement Revenue Refunding Bonds. More detailed information about the District's capital debt is presented in the notes of the financial statements. ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS AND OTHER EVENTS The District does not anticipate any major projects or significant changes to its infrastructure maintenance program for the subsequent fiscal year. In addition, it is anticipated that the general operations of the District will remain fairly constant. CONTACTING THE DISTRICT'S FINANCIAL MANAGEMENT This financial report is designed to provide our citizens, land owners, customers, investors and creditors with a general overview of the District's finances and to demonstrate the District's accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact the Heritage Bay Community Development District's Finance Department at 210 N. University Drive, Suite 702, Coral Springs, Florida, 33071. 161 1 B2 HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA STATEMENT OF NET POSITION SEPTEMBER 30, 2014 LIABILITIES Accounts payable Governmental Accrued interest payable Activities ASSETS 147,054 Cash and cash equivalents $ 49,817 Investments 101,924 Due from other governments 11,748 Restricted assets: Investments 614,529 Capital assets: Depreciable, net 9,800,455 Total assets 10,578,473 LIABILITIES Accounts payable 26,612 Accrued interest payable 105,847 Non - current liabilities: 147,054 Due within one year 270,000 Due in more than one year 17,688,707 Total liabilities 18,091,166 NET POSITION Net investment in capital assets (8,158,252) Restricted for debt service 498,505 Unrestricted 147,054 Total net position (deficit) $ (7,512,693) See notes to the financial statements # $ k ( cn � w k\ CO UJ ° @ Pw 2 �k/ ) -00 wa « �4S /GG JLU J\ �waz� SOWN« �q§>. �kk� @ ate« §a _ 2zz >< ce 0 z§� o 2&p$� 6364 � 2 ® # $ k ( v / � w E CO UJ ° @ Pw 2 �z _j �w ME LL -00 wa « �4S JLU J\ �waz� SOWN« �q§>. �kk� @ � o uj _ /ooc- ce 0 1 , \ o ]5 - )3 � / c cnuE E0 -= c c E @ E ; ) 2 q ; e # ® % ` ° q o e-a o � o E cu 5 § #8'2$o/ \ \�olso U-1 CL 16 | 1 &2 C, CD AA *%= GoN �y£ _ _ \ 2 /cn CD a (D ..2 m�0 E -C, §x2324 © \ -E �: = 2 2 e = m o'- 7A $ \F m ` 16 \ §2 I_- 16 �- \ _ 00o m \7 /'G 2 m ��g $ e J\ A /ooc- 2&p$� 6364 /I 2 \\R § � w 3 _ , \ o ]5 - )3 � / c cnuE E0 -= c c E @ E ; ) 2 q ; e # ® % ` ° q o e-a o � o E cu 5 § #8'2$o/ \ \�olso U-1 CL 16 | 1 &2 C, CD AA *%= GoN �y£ _ _ \ 2 /cn CD a (D ..2 m�0 E -C, §x2324 © \ -E �: = 2 2 e = m o'- 7A $ \F m ` 16 \ §2 I_- 16 �- \ _ HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2014 ASSETS Cash and cash equivalents Investments Due from other governments Total assets LIABILITIES AND FUND BALANCES Liabilities: Accounts payable Total liabilities Fund balance: Restricted for: Debt service Assigned to: Operating reserves Reserves - Erosion Control Unassigned Total fund balance Total liabilities and fund balance 161 1 BZ Major Funds Total Debt Service Debt Service Governmental General 2005 2014 Funds $ 49,817 $ - $ - $ 49,817 101,924 - 614,529 716,453 1,116 - 10,632 11,748 $ 152,857 $ - $ 625,161 778,018 $ 5,803 $ - $ 20,809 $ 26,612 5,803 - 20,809 26,612 604,352 604,352 25,744 - - 25,744 58,000 - - 58,000 63,310 - - 63,310 147,054 - 604,352 751,406 $ 152,857 $ - $ 625,161 778,018 See notes to the financial statements 161 1 82 HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA RECONCILIATION OF THE BALANCE SHEET - GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION SEPTEMBER 30, 2014 Total fund balances - governmental funds $ 751,406 Amounts reported for governmental activities in the statement of net position are different because: Capital assets used in governmental activities are not financial resources and, therefore, are not reported as assets in the governmental funds. The statement of net position includes those capital assets, net of any accumulated depreciation, in the net position of the government as a whole. Cost of capital assets 15,671,039 Accumulated depreciation (5,870,584) 9,800,455 Liabilities not due and payable from current available resources are not reported as liabilities in the governmental fund statements. All liabilities, both current and long -term, are reported in the government -wide financial statements. Accrued interest payable Deferred costs obligation Bonds payable Net position of governmental activities See notes to the financial statements (105,847) (468,707) (17,490,000) (18,064,554) $ (7,512,693) We HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTALFUNDS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2014 REVENUES Assessments Interest Total revenues EXPENDITURES Current: General government Maintenance and operations Debt Service: Principal Interest Cost of issuance Capital outlay Total expenditures Excess (deficiency) of revenues over (under) expenditures 161 182 Major Funds Debt Service Debt Service Total Governmental General Fund 2005 2014 Funds $ 150,610 $ 1,435,106 $ - $ 1,585,716 960 644 2 1,606 151,570 1,435,750 2 1,587,322 107,982 28,702 10,176 146,860 106,262 - - 106,262 - 395,000 17,490,000 17,885,000 - 983,675 350,043 1,333,718 - - 251,406 251,406 71,918 - - 71,918 286,162 1,407, 377 18,101,625 19,795,164 OTHER FINANCING SOURCES (USES) (134,592) 28,373 (18,101,623) (18,207,842) Transfers in - - 1,215,975 1,215,975 Transfers (out) - (1,215,975) - (1,215,975) Bond proceeds - - 17,490,000 17,490,000 Total other financing sources (uses) - (1,215,975) 18,705,975 17,490,000 Net change in fund balance (134,592) (1,187,602) 604,352 (717,842) Fund balance- beginning 281,646 1,187,602 - 1,469,248 Fund balance - ending $ 147,054 $ - $ 604,352 $ 751,406 See notes to the financial statements 11 16p HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2014 Net change in fund balances - total governmental funds $ (717,842) Amounts reported for governmental activities in the statement of activities are different because: Governmental funds report the face amount of Bonds issued as financial resources when debt is first issued, whereas these amounts are eliminated in the statement of activities and recognized as long -term liabilities in the statement of net position. (17,490,000) Governmental funds report capital outlays as expenditures, however, the cost of capital assets is eliminated in the statement of activities and capitalized in the statement of net position. 71,918 Repayment of long -term liabilities are reported as expenditures in the governmental fund financial statements, but such repayments reduce liabilities in the statement of net position and are eliminated in the statement of activities. 17,885,000 The change in accrued interest on long -term liabilities between the current and prior fiscal years is recorded in the statement of activities, but not in the governmental fund financial statements. 304,018 Depreciation on capital assets is not recognized in the governmental fund financial statements, but is reported as an expense in the statement of activities. (739,513) Change in net position of governmental activities $ (686,419) See notes to the financial statements 12 1 1621 HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA NOTES TO FINANCIAL STATEMENTS NOTE 1 — NATURE OF ORGANIZATION AND REPORTING ENTITY Heritage Bay Community Development District ( "District") was created on May 1, 2005 by Ordinance 05 -24 of the Collier County, Florida, pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue bonds, and to levy and assess non -ad valorem assessments for the financing and delivery of capital infrastructure. The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District. The District is governed by the Board of Supervisors ( "Board "), which is composed of five members. The Supervisors are elected by the owners of the property within the District. The Board of Supervisors of the District exercise all powers granted to the District pursuant to Chapter 190, Florida Statutes. The Board has the responsibility for: 1. Assessing and levying assessments. 2. Approving budgets. 3. Exercising control over facilities and properties. 4. Controlling the use of funds generated by the District. 5. Approving the hiring and firing of key personnel. 6. Financing improvements. The financial statements were prepared in accordance with Governmental Accounting Standards Board ("GAS B") Statements. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District is considered to be financially accountable, and other organizations for which the nature and significance of their relationship with the District are such that, if excluded, the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District; therefore, the financial statements include only the operations of the District. NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Government -Wide and Fund Financial Statements The basic financial statements include both government -wide and fund 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 non - fiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements. The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is 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 who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment; operating -type special assessments for maintenance and debt service are treated as charges for services and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Other items not included among program revenues are reported instead as general revenues. 13 1611 B-2 NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Measurement Focus Basis of Accounting and Financial Statement Presentation 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. Assessments are recognized as revenues in the year for which they are levied. Grants and similar items are to be recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures are recorded only when payment is due. Assessments Assessments are non -ad valorem assessments on benefited lands within the District. Assessments are levied to pay for the operations and maintenance of the District. The fiscal year for which annual assessments are levied begins on October 1 with discounts available for payments through February 28 and become delinquent on April 1. The District's annual assessments for operations and debt service are billed and collected by the County Tax Assessor /Collector for non - Developer owned lots. The amounts remitted to the District are net of applicable discounts or fees. In addition, amounts remitted by the County Tax Assessor /Collector include interest on monies held from the day of collection to the day of distribution. Assessments and interest associated with the current fiscal period are considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. The portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. The District reports the following major governmental funds: General Fund The general fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund. Debt Service Funds The debt service funds are used to account for the accumulation of resources for the annual payment of principal and interest on long -term debt. As a general rule, the effect of interfund activity has been eliminated from the government -wide financial statements. When both restricted and unrestricted resources are available for use, it is the government's policy to use restricted resources first for qualifying expenditures, then unrestricted resources as they are needed. Assets, Liabilities and Net Position or Egui Restricted Assets These assets represent cash and investments set aside pursuant to Bond covenants or other contractual restrictions. Deposits and Investments The District's cash and cash equivalents are considered to be cash on hand and demand deposits (interest and non - interest bearing). 14 16�I�f 82 NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Assets. Liabilities and Net Position or Equity (Continues Deposits and Investments (Continued) The District has elected to proceed underthe Alternative Investment Guidelines as set forth in Section 218.415 (17) Florida Statutes. The District may invest any surplus public funds in the following: a) The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperation Act; b) Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency; c) Interest bearing time deposits or savings accounts in qualified public depositories; d) Direct obligations of the U.S. Treasury. Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due. In addition, surplus funds may be deposited into certificates of deposit which are insured and any unspent Bond proceeds are required to be held in investments as specified in the Bond Indenture. The District records all interest revenue related to investment activities in the respective funds and reports investments at fair value. Inventories and Prepaid Items Inventories of governmental funds are recorded as expenditures when consumed rather than when purchased. Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government -wide and fund financial statements. Capital Assets Capital assets, which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the government activities columns in the government -wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 (amount not rounded) and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed. Property, plant and equipment of the District are depreciated using the straight -line method over the following estimated useful lives: Assets Years Water management 25 Other Infrastructure 10 In the governmental fund financial statements, amounts incurred for the acquisition of capital assets are reported as fund expenditures. Depreciation expense is not reported in the governmental fund financial statements. Unearned Revenue Governmental funds report unearned revenue in connection with resources that have been received, but not yet earned. 15 161 1 B2� NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Assets, Liabilities and Net Position or Equity (Continued) Long -Term Obligations In the government -wide financial statements long -term debt and other long -term obligations are reported as liabilities in the statement of net position. Bond premiums and discounts are deferred and amortized ratably over the life of the Bonds. Bonds payable are reported net of applicable premiums or discounts. Bond issuance costs are expensed when incurred. In the fund financial statements, governmental fund types recognize premiums and discounts, as well as issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures. Deferred Outflows /Inflows of Resources Deferred outflows of resources represent a consumption of net position that applies to future reporting period(s). For example, the District would record deferred outflows of resources on the statement of net position related to debit amounts resulting from current and advance refundings resulting in the defeasance of debt (i.e. when there are differences between the reacquisition price and the net carrying amount of the old debt). Deferred inflows of resources represent an acquisition of net position that applies to future reporting period(s). For example, when an asset is recorded in the governmental fund financial statements, but the revenue is unavailable, the District reports a deferred inflow of resources on the balance sheet until such times as the revenue becomes available. Fund Equity /Net Position In the fund financial statements, governmental funds report non spendable and restricted fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use fora specific purpose. Assignments of fund balance represent tentative management plans that are subject to change. The District can establish limitations on the use of fund balance as follows: Committed fund balance — Amounts that can be used only for the specific purposes determined by a formal action (resolution) of the Board of Supervisors. Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action (resolution) that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category. Assigned fund balance — Includes spendable fund balance amounts established by the Board of Supervisors that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board may also assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year's appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment. The District first uses committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used. Net position is the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position in the government -wide financial statements are categorized as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents net position related to infrastructure and property, plant and equipment. Restricted net position represents the assets restricted by the District's Bond covenants or other contractual restrictions. Unrestricted net position consists of the net position not meeting the definition of either of the other two components. 16 161' 1 82 NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Other Disclosures Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and 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. NOTE 3 — BUDGETARY INFORMATION The District is required to establish a budgetary system and an approved Annual Budget. Annual Budgets are adopted on a basis consistent with generally accepted accounting principles for the general fund. All annual appropriations lapse at fiscal year end. The District follows these procedures in establishing the budgetary data reflected in the financial statements a) Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1. b) Public hearings are conducted to obtain public comments. c) Prior to October 1, the budget is legally adopted by the District Board. d) All budget changes must be approved by the District Board. e) The budgets are adopted on a basis consistent with generally accepted accounting principles. f) Unused appropriation for annually budgeted funds lapse at the end of the year. NOTE 4 — DEPOSITS AND INVESTMENTS Deposits The District's cash balances including certificates of deposit as shown below were entirely covered by federal depository insurance or by a collateral pool pledged to the State Treasurer. Florida Statutes Chapter 280, "Florida Security for Public Deposits Act ", requires all qualified depositories to deposit with the Treasurer or another banking institution eligible collateral equal to various percentages of the average daily balance for each month of all public deposits in excess of any applicable deposit insurance held. The percentage of eligible collateral (generally, U.S. Governmental and agency securities, state or local government debt, or corporate bonds) to public deposits is dependent upon the depository's financial history and its compliance with Chapter 280. In the event of a failure of a qualified public depository, the remaining public depositories would be responsible for covering any resulting losses. Investments The District's investments were held as follows at September 30, 2014: Investment Fair Value Credit Risk Maturity Money Market Fund - First American Weighted average of the Governement Obligation CL Y $ 614,529 S &P AAAm fund portfolio: 43 days Bank United CD - 24 months 51,126 NIA 2/13/2016 Bank United CD - 18 months 50,798 N/A 2/13/2015 Total Investments $ 716,453 Credit risk— For investments, credit risk is generally the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Investment ratings by investment type are included in the preceding summary of investments. Concentration risk — The District places no limit on the amount the District may invest in any one issuer. Interest rate risk— The District does not have a formal policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates. However, the Bond Indenture limits the type of investments held using unspent proceeds 17 161 1 B2 NOTE 5 — CAPITAL ASSETS Capital asset activity for the fiscal year ended September 30, 2014 was as follows: Beginning Balance Additions Reductions Ending Balance Governmental activities Capital assets, not being depreciated Construction in progress Total capital assets, not being depreciated Capital assets, being depreciated Infrastructure Total capital assets, being depreciated Less accumulated depreciation for: Infrastructure Total accumulated depreciation Total capital assets, being depreciated, net Governmental activities capital assets, net $ 207,755 $ $ (207,755) $ 207.755 (207,755) 15,391,366 279,673 15,671,039 15,391,366 279,673 15,671,039 5,131,071 739,513 5,870, 584 5,131,071 739,513 5,870,584 10,260,295 (459,840) 9,800,455 $ 10,468,050 $ (459,840) $ (207,755) $ 9,800,455 Depreciation expense was charged to maintenance and operations function. NOTE 6 — LONG -TERM LIABILITIES Series 2005 On November 1, 2005, the District issued $20,125,000 of Capital Improvement Revenue Bonds, Series 2005 due on May 1, 2036 with a fixed interest rate of 5.50 %. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid semiannually on each May 1 and November 1. Principal on the Bonds is to be paid serially commencing May 1, 2007 through May 1, 2036. In the current fiscal year, the Series 2005 Bonds were refunded with the issuance of Series 2014 Capital Improvement Revenue Refunding. Series 2014 On August 1, 2014, the District issued $17,490,000 of Capital Improvement Revenue Refunding Bonds, Series 2014 due on May 1, 2029 with a fixed interest rate of 3.80 %. The Bonds were issued to refund the Series 2005 Bonds. Interest is to be paid semiannually on each May 1 and November 1, commencing May 1, 2015. Principal on the Bonds is to be paid serially commencing May 1, 2015 through May 1, 2029. The Series 2014 Bonds are subject to redemption at the option of the District prior to their maturity. The Bonds are subject to extraordinary mandatory redemption prior to maturity, in whole on any date, and in part on each interest payment date, in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture. The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District was in compliance with the requirements at September 30, 2014. Refunded Bonds The District refunded the Series 2005 Capital Improvement Revenue Bonds, which had an outstanding balance of $17,490,000 at the time of the refunding with the proceeds from the Series 2014 Bonds and available funds on hand. The refunding was a current refunding and resulted in an economic gain of $2,635,236. The refunded Bonds have been paid off as of September 30, 2014- Developer Liability In prior years, In connection with the Series 2005 project, the Developer advanced certain amounts to the District for construction. The deferred cost liability was estimated at $1,474,304. A liability balance of $468,707 exists at September 30, 2014. No deferred payments were made in the current fiscal year. The remaining balance will be paid as funds become available. The balance owed to the Developer is not included in the maturity schedule below. fE 161 1 B2 NOTE 6 — LONG -TERM LIABILITIES (Continued) Long -term Debt Activity Changes in long -term liability activity for the fiscal year ended September 30, 2014 were as follows: At September 30, 2014, the scheduled debt service requirements on the long -term debt were as follows: Governmental Activities Year ending September Beginning Due Within One 30: Balance Additions Reductions Ending Balance Year Governmental activities $ 270,000 $ 476,311 $ 745,311 Bonds payable: 545,000 654,360 1,199,360 Series 2005 $ 17,885,000 $ - $ 17,885,000 $ - $ - Series 2014 - 17,490,000 17,490,000 270,000 Deferred cost obligation 468,707 - - 468,707 - Total $ 18,353,707 $ 17,490,000 $ 17,885,000 $ 17,958,707 $ 270,000 At September 30, 2014, the scheduled debt service requirements on the long -term debt were as follows: Governmental Activities Year ending September 30: Principal Interest Total 2015 $ 270,000 $ 476,311 $ 745,311 2016 545,000 654,360 1,199,360 2017 565,000 633,650 1,198,650 2018 585,000 612,180 1,197,180 2019 610,000 589,950 1,199,950 2020 -2024 3,425,000 2,583,430 6,008,430 2025 -2029 11,490, 000 1,878,910 13,368, 910 Total $ 17,490,000 $ 7,428,791 $ 24,918,791 NOTE 7 — DEFICIT NET POSITOIN The District has a government -wide net position deficit of ($7,512,693) as of September 30, 2014. There is no such deficit reflected in the governmental fund statements. The deficit in the government -wide statement of net position primarily relates to the excess of the amount of long -term debt outstanding over the amount of capital assets, net of accumulated depreciation. Ina prioryear various infrastructure improvements necessary to complete the District were financed through the issuance of long -term debt but were conveyed to other entities for maintenance. Those capital assets are not included in the assets of the District; however, the long- term debt associated with those assets remains a liability of the District. NOTE 8 — MANAGEMENT COMPANY The District has contracted with a management company to perform management advisory services, which include financial and accounting services. Certain employees of the management company also serve as officers of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, computer and other administrative costs. NOTE 9 — 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; and natural disasters. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. Settled claims from these risks have not exceeded commercial insurance coverage over the past three years. iR1 HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL — GENERAL FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2014 REVENUES Assessments Interest Total revenues EXPENDITURES Current: General government Physical environment Capital outlay Total expenditures Excess (deficiency) of revenues over (under) expenditures OTHER FINANCING SOURCES Use of fund balance Total other financing sources Net change in fund balances Fund balance - beginning Fund balance - ending 161'1 82 Variance with Final Budget - Budgeted Amounts Actual Positive Original Final Amounts (Negative) $ 149,843 $ 150,180 $ 150,610 $ 430 500 500 960 460 150,343 150,680 151,570 890 102,976 107,204 107,982 (778) 47,367 88,705 106,262 (17,557) - 89,475 71,918 17,557 150,343 285,384 286,162 (778) (134,704) (134,592) 112 - 134,704 - (134,704) 134,704 - (134,704) (134,592) $ (134,592) 281,646 $ 147,054 See notes to required supplementary information 20 161 1 82 HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA NOTES TO REQUIRED SUPPLEMENTARY INFORMATION The District is required to establish a budgetary system and an approved Annual Budget for the general fund. The District's budgeting process is based on estimates of cash receipts and cash expenditures which are approved by the Board. The budget approximates a basis consistent with accounting principles generally accepted in the United States of America (generally accepted accounting principles). The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. The general fund budget for the fiscal year ended September 30, 2014 was amended to increase revenues by $337, appropriations by $135,041 and use of fund balance by $134,704. The increase in appropriations is primarily due to the additional costs incurred related to lake erosion repairs. Actual general fund expenditures exceeded appropriations by $778 for the fiscal year ended September 30, 2014. The over expenditure was not considered significant and no additional budget amendment was deemed necessary. The variance between budgeted and actual general fund revenues for the current fiscal year was not considered significant. I 21 Grau & Associates CERTIFIFD I'LIBLIC ACCOLIN'tANTS 161'1 B2 2700 North Military Trail • Suite 350 Boca Raton, Florida 33431 (561) 994 -9299 • (800) 299 -4728 Fax (561) 994 -5823 www.graucpa.com INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT 1 OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the Board of Supervisors Heritage Bay Community Development District Collier County, Florida We have audited, in accordance with the 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, the financial statements of the governmental activities and each major fund of Heritage Bay Community Development District, Collier County, Florida ( "District") as of and for the fiscal year ended September 30, 2014, and the related notes to the financial statements, which collectively comprise the District's basic financial statements, and have issued our opinion thereon dated June 30, 2015. 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) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions 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. Adeficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's 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. However, material weaknesses may exist that have not been identified. Compliance and Other Matters As part of obtaining reasonable assurance about whether the District's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. 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. 22 161 1B2 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 entity'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 entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. June 30, 2015 23 q Grau & Associates CERTIFIED PUBLIC`. ACCOUNTANTS 16C1g2 2700 North Military Trail • Suite 350 Boca Raton, Florida 33431 (561) 994 -9299 • (800) 299 -4728 Fax (561) 994 -5823 www.graucpa.com INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA To the Board of Supervisors Heritage Bay Community Development District Collier County, Florida We have examined Heritage Bay Community Development District, Collier County, Florida's ( "District ") compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2014. Management is responsible for the District's compliance with those requirements. Our responsibility is to express an opinion on the 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 the 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 the District's compliance with specified requirements. In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2014. This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, management, and the Board of Supervisors of Heritage Bay Community Development District, Collier County, Florida and is not intended to be and should not be used by anyone other than these specified parties. June 30, 2015 24 Grau & Associates (11 E;RTIfIl [) 1)LIB1;1C ACC0LINTANTS 161 1 62 2700 North Military Trail - Suite 350 Boca Raton, Florida 33431 (561) 994 -9299 • (800) 299 -4728 Fax (561) 994 -5823 www.graur,pa.com MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA To the Board of Supervisors Heritage Bay Community Development District Collier County, Florida Report on the Financial Statements We have audited the accompanying basic financial statements of Heritage Bay Community Development District, Collier County, Florida ( "District ") as of and for the fiscal year ended September 30, 2014, and have issued our report thereon dated June 30, 2015. Auditor's Responsibility 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; and Chapter 10.550, Rules of the Florida Auditor General. Other Reports and Schedule 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 Independent Auditor's Report on an examination conducted in accordance with AICPA Professional Standards, Section 601, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated June 30, 2015, should be considered in conjunction with this management letter_ Purpose of this Letter The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the Auditor General for the State of Florida. Accordingly, in connection with our audit of the financial statements of the District, as described in the first paragraph, we report the following: 1. Current year findings and recommendations. II. Status of prior year findings and recommendations. 111. Compliance with the Provisions of the Auditor General of the State of Florida. Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, as applicable, management, and the Board of Supervisors of Heritage Bay Community Development District, Collier County, Florida and is not intended to be and should not be used by anyone other than these specified parties. We wish to thank Heritage Bay Community Development District, Collier County, Florida and the personnel associated with it, for the opportunity to be of service to them in this endeavor as well as future engagements, and the courtesies extended to us. June 30. 2015 25 161 A 82 REPORT TO MANAGEMENT 1. CURRENT YEAR FINDINGS AND RECOMMENDATIONS None 11. PRIOR YEAR FINDINGS None III. COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA Unless otherwise required to be reported in the auditor's report on compliance and internal controls, the management letter shall include, but not be limited to the following: 1. A statement as to whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. There were no significant findings and recommendations made in the preceding annual financial audit report for the fiscal year ended September 30, 2013. 2. Any recommendations to improve the local governmental entity's financial management. There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30, 2014. 3. Noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance. There were no such matters discovered by, or that came to the attention of, the auditor, to be reported, for the fiscal year ended September 30, 2014. 4. The name or official title and legal authority of the District are disclosed in the notes to the financial statements. 5. The financial report filed with the Florida Department of Financial Services pursuant to Section 218.32(1)(a), Florida Statutes agrees with the September 30, 2014 financial audit report. 6. The District has not met one or more of the financial emergency conditions described in Section 218.503(1), Florida Statutes. 7. We applied financial condition assessment procedures and no deteriorating financial conditions were noted as of September 30, 2014. It is management's responsibility to monitor 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. 26 161 1B2 HERITAGE BAY Community Development District Annual Operating and Debt Service Budget Fiscal Year 2016 Version 7 - Modified Approved Budget (Updated 06/30/15 5:00 pm) Prepared by: 161 HERITAGE BAY Community Development District 444... Table of Contents Page # OPERATING BUDGET General Fund Summary of Revenues, Expenditures and Changes in Fund Balances 1 -2 Amortization Schedule ............................................................. ............................... 3-4 BudgetNarrative ............................. . ...................................... ....I ................. ......... 5 -7 Exhibit A - Alloctation of Fund Balances ........................................... ............................... 8 DEBT SERVICE BUDGET Series 2014 Summary of Revenues, Expenditures and Changes in Fund Balances .... ............................... 9 Amortization Schedule ................................................................... ............................... 10 Budget Narrative _ ................................. I...... ..... 11 ......................... ............................... . SUPPORTING BUDGET SCHEDULES 2015 -2016 Non -Ad Valorem Assessment Summary ............................. ............................... 12 161 1 B� Heritage MY Community Development District Operating Budget Fiscal Year 2016 HERITAGE BAY Community Development District 16I 1 BZ General Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2016 Proposed Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL BUDGET THRU JUNE PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2014 FY 2015 MAY -2015 SEP -2015 FY 2015 FY 2016 REVENUES Interest - Investments $ 959 $ 500 $ 352 $ 176 $ 528 $ 500 Special Assmnts -Tax Collector 156,250 249,995 248,845 1,155 250,000 250,000 Special Assmnts- Wall Repair Project - - - - - 62,500 Special Assmnts- Reserve Appropriation 153 551 612 ProfServ- Arbitrage Rebate 31,250 Special Assmnts- Discounts (5,640) (10,000) (9,130) - (9,130) (13,750) TOTAL REVENUES 151,569 240,495 240,067 1,331 241,398 330,500 EXPENDITURES Administrative PIR -Board of Supervisors 4,400 4,800 5,200 2,000 7,200 8,000 FICA Taxes 367 367 398 153 551 612 ProfServ- Arbitrage Rebate 600 600 600 - 600 - ProfServ- Disseminatinn Agent 1,000 1,000 1,000 - 1,000 - ProfServ- Engineering 16,485 15,000 12,720 3,725 16,445 14,000 ProfServ-Legal Services 6,134 7,000 12,155 6,078 18,233 5,000 ProfServ-Mgmt Consulting Sery 37,132 38,246 25,497 12,749 38,246 39,393 ProfServ- Property Appraiser 6,143 3,750 - 3,750 3,750 5,156 ProfServ- Special Assessment 5,000 5,000 5,000 - 5,000 5,150 ProfServ- Trustee Fees 5,926 6,815 - 6,815 6,815 - ProfServ-Web Site Maintenance - - 318 159 477 750 Auditing Services 3,400 3,600 1,500 2,100 3,600 3,600 Postage and Freight 2,327 1,300 884 442 1,326 1,300 Insurance - General Liability 12,430 13,673 12,754 - 12,754 13,000 Printing and Binding 868 1,400 880 440 1,320 1,000 Legal Advertising 2,679 1,400 404 202 606 1,200 Misc -Bank Charges 648 750 472 236 706 750 Misc- Assessmnt Collection Cost 1,896 5,000 4,794 23 4,817 6,875 Office Supplies 371 550 286 143 429 550 Annual District Filing Fee 175 175 200 - 200 175 Total Administrative 107,981 110,426 86,062 39,014 124,076 106,511 Field ProfServ-Field Management - - 8,000 4,000 12,000 12,360 R &M- Contingency - - - 2,000 Wall Improvements - - 21,363 20,887 42,250 218,500 Total Field 29,363 24,887 54,250 232,860 Lakes & Ponds Contracts -Lake and Wetland 52,318 55,944 37,696 20,248 57,944 60,744 R &M- Aquascaping 17,561 24,125 12,415 9,500 21,915 5,000 R&M -Lake 15,543 - - - - - R&M -Lake Erosion 89,475 35,000 21,942 18,141 40,083 35,000 R &M- Contingency 3,283 15,000 3,500 4,500 8,000 5,000 Misc Improvements - - - - 2,000 Reserve - Lakes & Ponds - - - - 32,509 Total Lakes & Ponds 178,180 130,069 75,553 52,389 127,942 140,253 Annual Operating and Debt Service Budget Fiscal Year 2016 Page 1 161 1B2 HERITAGE BAY Community Development District Genera/ Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2016 Proposed Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL BUDGET THRU JUNE PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2014 FY 2015 MAY -2015 SEP -2015 FY 2015 FY 2016 Debt Service Principal Payment - - 33,333 Interest Expense - - - - - 6,670 Total Debt Service 40,003 TOTAL EXPENDITURES 286,161 240,495 189,978 116,290 306,268 519,628 Excess (deficiency) of revenues Over(under)expenditures (134,592) - 50,089 (114,959) (64870) (189,128) OTHER FINANCING SOURCES (USES) Loan /Nate Proceeds - 250,000 250,000 Contribution to (Use of) Fund Balance - - (189,128) TOTAL OTHER SOURCES (USES) - - 250,000 250,000 (189,128) Net change in fund balance (134,592) - 50,089 135,041 185,130 (189,128) FUND BALANCE, BEGINNING 281,646 147,054 147,054 - 147,054 332,184 FUND BALANCE, ENDING $ 147,054 $ 147,054 $ 197,143 $ 135,041 $ 332,184 $ 143,056 Annual Operating and Debt Service Budget Fiscal Year 2016 Page 2 16-1 16�, HERITAGE BAY Community Development District $250,000 Loan, 5 years, 4.25% Amortization Schedule Date Payment Principal Interest Principal Balance $250,000.00 2/1/2016' $5,052.09 $4,166.67 $885.42 $245,833.33 3/1/2016; 5,037.33 4,166.67 870.66 $241,666.66 4/1/2016 5,022.57 4,166.67 855.90 $237,499.99 5/1/2016 5,007.82 4,166.67 841.15 $233,333.32 6/1/2016' 4,993.06 4,166.67 826.39 $229,166.65 7/1/2016; 4,978.30 4,166.67 811.63 $224,999.98 8/1/2016' 4,166.67 796.87 $220,833.31 9/1/2016 4,948.79 4,166.67 782.12 $216,666.64 10/1/2016 4,934.03 4,166.67 767.36 $212,499.97 11/1/2016 4,919.27 4,166.67 _ 752.60 _ $208,333.30 _ UV1/2016 4,904.52 4,166.67 737.85 $204,166.63 1/1/2017 4,889.76 4,166.67 723.09 $199,999.96 2/1/201T 4,875.00 4,166.67 708.33 $195,833.29 3/1/2017'1 4,860.25 4,166.67 693.58 $191,666.62 4/1/2017 4,845.49 4,166.67 678.82 $187,499.95 5/1/20171 4,830.73 4,166.67 664.06 $183,333.28 6/1/20171 4,815.98 4,166.67 649.31 $179,166.61 -- - 7/1/201_7_ 4,801.22 8/1/2017j _ - 4,786.46 4,166.67 4,16667 634.5_5 $_174,999.94 $170,833.27 - -- 619.79 911/2017; 4,771.70 4,166.67 605.03 $166,666.60 10/1/2017; 4,756.95 4,166.67 590.28 $162,499.93 11/1/2017' 4,742.19 4,166.67 575.52 _ $158,333.26 12/1/2017 4,727.43 4,166.67 560.76 $154,166.59 1/1/20181 4,712.68 4,166.67 546.01 $149,999.92 _ 2/1/2018) 4,697.92 3/1/2018 4,683.16 4,166.67 4,166.67 531.25 516.49 $145,833.25 $141,666.58 4/1/2018 4,668.41 4,166.67 501.74 $137,499.91 5/1/2018 4,653.65 4,166.67 486.98 $133,333.24 6/1/20181 4,638.89 4,166.67 472.22 $129,166.57 7/1/2018 4,624.13 4,166.67 457.46 $124,999.90 8/1/2018 4,609.38 4,166.67 442.71 427.95 $120,833.23 $116,666.56 - 9/1/20181 4,594.62 4,166.67 10/1/2018 4,579.86 4,166.67 413.19 $112,499.89 1111/20181 4,565.11 12/1/2018 4,550.35 4,166.67 4,166.67 398.44 383.68 $108,333.22 $104,166.55 1/1/2019 4,535.59 4166.67 368.92 $99,999.88 2/1/2019 4,520.84 4,166.67 354.17 $95,833.21 3/1/20191 4,506.08 4%1/20191 4,491.32 4,166.67 4,166.67 _ 339.41 324.65 $91,666.54 $87,499.87 5/1/2019: 4,476.57 4,166.67 309.90 $83,333.20 6/1/20191 4,461.81 4,166.67 295.14 $79,166.53 7/1/20191 4,166.67 280.38 $74,999.86 8/1/20191 4,432.29 4,166.67 265.62 $70,833.19 9/1/2019, 4,417.54 4,166.67 250.87 $66,666.52 Annual Operating and Debt Service Budget Fiscal Year 2016 Page 3 HERITAGE BAY Community Development District $250,000 Loan, 5 years, 4.25% Amortization Schedule 161 1B2 Date Payment Principal Interest Principal Balance i 10/1/2019 4,402.78 4,166.67 236.11 $62,499.85 11/1/2019 4,388.02 _ 4,166.67 221.35 $58,333.18 12/1/2019 4,373.27 4,166.67 206.60 $54,166.51 1!1/2020; 4,358.51 4,166.67 191.84 $49,999.84 2/1/2020 4,343.75 4,166.67 177.08 $45,833.17 3/1/20201 4,329.00 4,166.67 162.33 $41,666.50 4/1/2020; 4,314.24 4,166.67 147.57 $37,499.83 5/1/2020i 4,299.48 4,166.67 132.81 $33,333.16 6/1/2020. 4,284.72 4,166.67 118.05 $29,166.49 7/1/2020! 4,269.97 4,166.67 103.30 88.54 $24,999.82 $20,833.15 8/1/20201 4,255.21 4,166.67 9/1/2020, , 4,240.45 4,166.67 73.78 $16,666.48 1011/20204_ 4,225.70 -- 4,166.6_7 -- -- 59.03 $12,499.81 11/1/2020i 4,166.67 44.27 $8,333.14 12/1/2020; 4,196.18 4,166.67 29.51 $4,166.47 1/1/2021; 4,181.23 4,166.47 14.76 ($0.00 $277,005.19 $250,000.00 $27,005.19 Annual Operating and Debt Service Budget Fiscal Year 2016 Page 4 161 1 B2 HERITAGE BAY Community Development District General Fund Budget Narrative Fiscal Year 2016 REVENUES Interest-Investments The District earns interest on the monthly average collected balance for their operating and money market accounts. Special Assessments -Tax Collector The District will levy a Non -Ad Valorem assessment on all sold and platted parcels (using the uniform method) within the District in order to pay for the operating expenditures during the Fiscal Year. Special Assessments- Wall Repair Project The District will levy a Non -Ad Valorem assessment on all sold and platted parcels (using the uniform method) within the District in order to pay for the repair of the wall embankment and any impending debt associated with making repairs. Assessment will be $60 per parcel and it will be levied until the loan being used to make the repairs is repaid which is expected to be in 2021. Special Assessments- Reserve Appropriation The District will levy a Non -Ad Valorem assessment on all sold and platted parcels (using the uniform method) within the District in order reestablish reserves which were depleted due to the District having to address numerous lake bank erosion issues. The assessment will be $15 per parcel and dedicated specifically to reserves until the reserves are reestablished at an appropriate level. Special Assessments - Discounts Per Section 197.162 and Section 197.3632 of the Florida Statutes, discounts are allowed for early payments of assessments collected by the Tax Collector and only when the Tax Collector is using the uniform methodology. The budgeted amount for the fiscal year is calculated at 4% of the anticipated Non -Ad Valorem assessments. EXPENDITURES Administrative PIR -Board of Supervisors Chapter 190 of the Florida Statutes allows for members of the Board of Supervisors to be compensated $200 per meeting at which they are in attendance. The amount for the Fiscal Year is based upon all supervisors attending all of the meetings. Professional Services - Engineering The District's engineer provides general engineering services to the District, i.e. attendance and preparation for board meetings when requested, review of invoices, and other specifically requested assignments. Professional Services -Legal Services The District's attorney provides general legal services to the District, i.e., attendance and preparation for Board meetings, review of contracts, review of agreements and resolutions, and other research as directed or requested by the Board of Supervisors and the District Manager. Professional Services - Management Consulting Services The District receives Management, Accounting and Administrative services as part of a Management Agreement with Severn Trent Environmental Services, Inc. Severn Trent manages all of the District's financial activities such as accounts payable, financial statements, auditing and budgeting in accordance with the management contract in effect. An increase f 3% is projected for the next fiscal year to cover operating expenses. Annual Operating and Debt Service Budget Fiscal Year 2016 Page 5 HERITAGE BAY Community Development District Budget Narrative Fiscal Year 2016 161 1B2 Genera! Fund EXPENDITURES Administrative (continued) Professional Services - Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries, and the names and addresses of the owners of such property. The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service which is based upon 1.5% of the anticipated Non -Ad Valorem assessment collections. Professional Services- Special Assessment This is the Administrative fees to prepare the District's special assessment roll. Professional Services -Web Site Maintenance The cost of web hosting and regular maintenance of the District's website by Severn Trent Services. Auditing Services The District is required to conduct an annual audit of its financial records by an Independent Certified Public Accounting Firm. The budgeted amount for the fiscal year is based on contracted fees from an existing engagement letter. Postage and Freight Actual postage used for District mailings including agenda packages, vendor checks and other correspondence. Insurance - General Liability The District's General Liability & Public Officials Liability Insurance policy is with Public Risk Insurance Agency, Inc. They specialize in providing governmental insurance coverage. The budgeted amount projects a 15% increase in the premium. Printing and Binding Copies used in the preparation of agenda packages, required mailings, and other special projects. Legal Advertising The District is required to advertise various notices for Board meetings and other public hearings in a newspaper of general circulation. Miscellaneous -Bank Charges This includes monthly bank charges for the maintenance of the operating accounts. Miscellaneous- Assessment Collection Costs The District reimburses the Collier County Tax Collector for her or his necessary administrative costs. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The District also compensates the Tax Collector for the actual cost of collection or 2% on the amount of special assessments collected and remitted, whichever is greater. The assessment collection cost is based on a maximum of 2% of the anticipated assessment collections. Office Supplies Supplies used in the preparation and binding of agenda packages, required mailings, and other special projects. Annual District Filing Fee The District is required to pay an annual fee of $175 to the Department of Fconomic Opportunity Division of Community Development. Annual Operating and Debt Service Budget Fiscal Year 2016 Page 6 161182 HERITAGE BAY Community Development District General Fund Budget Narrative Fiscal Year 2016 EXPENDITURES Field Professional Services- Field Management Services Field Management Services for the District is performed by Severn Trent Services. This includes the regular inspection of all District assets and contractor performance monitoring. Items include but are not limited to: irrigation systems, ponds, wetlands, preserves, roads, street signs, sidewalks and drainage systems. A monthly report is provided for the Board's review to allow for their consideration of issues and action to consider. R &M- Contingency All other expenses that do not fall into the categories described above will be expensed to contingency. Wall Improvements Improvements that are necessary to stabilize the lake bank near the bridge structure as determined by engineering reports. These improvement measures are necessary to avoid a catastrophic failure of lakes 30A & 30B lake banks along Heritage Bay Boulevard. Lakes & Ponds Contracts -Lake & Wetland A contract was negotiated with Lake & Wetland Management for monthly lake maintenance of the District's 31 lakes and littoral shelf maintenance which includes approximately 14.52 acres. Services began February 2014. R &M- Aquascaping This is for any repair and maintenance expenses pertaining to the District's lakes that are not covered in the contract. R &M- Lake Erosion This is for any repair and maintenance expenses pertaining to erosion control that are not covered in the contract. R &M- Contingency All other expenses that do not fall into the categories described above will be expensed to contingency. Misc - Improvements This is for lake improvements specifically. Reserve — Lakes & Ponds This is for lake improvement expenses that are projected to occur in the future. Debt Service Principal Debt Retirement During FY2015, the District is in the process of procuring a 5 year loan for $250,000 with a projected APR of 4.25 %. Beginning in FY16, monthly principal payments will be made towards the loan balance. Interest Expense The District will make monthly interest payments on the loan balance. Annual Operating and Debt Service Budget Fiscal Year 2016 Page 7 161 1B24 HERITAGE BAY Community Development District General Fund Exhibit "A" Allocation of Fund Balances AVAILABLE FUNDS Amount Beginning Fund Balance - Fiscal Year 2016 $ 332,184 Net Change in Fund Balance - Fiscal Year 2016 (189,128) Reserves - Fiscal Year 2016 Additions 32,509 Total Funds Available (Estimated) - 9/30/2016 175,566 ALLOCATION OF AVAILABLE FUNDS Assigned Fund Balance Operating Reserve - First Quarter Operating Capital 90,500 Itl Total Allocation of Available Funds 90,500 Total Unassigned (undesignated) Cash $ 85,066 Notes (1) Represents approximately 2 months of operating expenditures Annual Operating and Debt Service Budget Fiscal Year 2016 Page 8 161 182 Heritage Bay Community Development District Debt Service Budget Fiscal Year 2016 HERITAGE BAY Community Development District 161 Series 2014 Debt Service Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2016 Proposed Budget ACCOUNT DESCRIPTION ACTUAL FY 2014 ADOPTED ACTUAL BUDGET THRU FY 2015 MAY -2015 PROJECTED TOTAL JUNE PROJECTED SEP -2015 FY 2015 ANNUAL BUDGET FY 2016 REVENUES Interest - Investments $ 4 $ - $ 46 $ 33 $ 79 $ - Special Assmnts- Tax Collector - 1,308,564 1,302,518 6,046 1,308,564 1,308,564 Special Assmnts- Discounts - (52,343) (47,790) - (47,790) (52,343) TOTAL REVENUES 4 1,256,221 1,254,774 6,079 1,260,853 1,256,221 EXPENDITURES 604,352 464,111 Administrative 1,215,975 - ProfServ- Arbitrage - - - - 600 ProfServ- Property Appraiser 20,810 19,628 19,628 19,628 19,626 ProfServ- Trustee - - - - 1 6,815 Misc- Assessmnt Collection Cost (10,632) 26,171 25,095 121 25,216 26,171 Total Administrative 10,178 45,799 25,095 19,749 44,844 53,215 Debt Service 604,352 464,111 Interfund Transfer - In 1,215,975 - Proceeds of Refunding Bonds Principal Debt Retirement 270,000 270,000 270,000 545,000 Interest Expense 476,311 476,311 476,311 654,360 Bond Issue Expense 251,406 - - - - Total Debt Service 251,406 746,311 746,311 746,311 1,199,360 TOTAL EXPENDITURES 261,584 792,110 771,406 19,749 791,155 17252,575 Excess (deficiency) of revenues Over (under) expenditures (261,580) 464,111 483,368 (13,670) 469,698 3,647 OTHER FINANCING SOURCES (USES) 604,352 464,111 Interfund Transfer - In 1,215,975 - Proceeds of Refunding Bonds 17,490,000 - Payment to Refunded Bond (17,840,043) - - Contribution to (Use of) Fund Balance - 464,111 3,647 TOTAL OTHER SOURCES (USES) 865,932 464,111 3,647 Net change in fund balance 604,352 464,111 483,368 (13,670) 469,698 3,647 FUND BALANCE, BEGINNING - 604,351 604,351 - 604,351 1,074,049 FUND BALANCE, ENDING $ 604,351 $ 1,068,462 $ 1,087,719 $ (13,670) $ 1,074,049 $ 1,077,695 Annual Operating and Debt Service Budget Fiscal Year 2016 Page 9 182 161 221, HERITAGE BAY Community Development District Amortization Schedule 9MA nnfundino of Cariac 9MS Snerial Assessment Refundine Bonds Year Principal special calls Interest Principal Balance FY Total DS 11/1/2015 $ - $ $ 327,180.00 327,180.00 $ $ 17,220,000.00 16,675,000.00 $ 1,199,360.00 5/1/2016 $ 545,000.00 $ - 11/1/2016 5/1/2017 $ 565,000.00 $ - $ - $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 316,825.00 316,825.00 306,090.00 306,090.00 294,975.00 294,975.00 283,385.00 283,385.00 271,320.00 271,320.00 258,780.00 258,780.00 245,860.00 245,860.00 232,370.00 232,370.00 218,310.00 218,310.00 203,680.00 203,680.00 188,480.00 188,480.00 172,710.00 172,710.00 156,275.00 156,275.00 - $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 16,675,000.00 16,110,000.00 16,110,000.00 15,525,000.00 1S,S25,000.00 14,915,000.00 14,915,000.00 14,280,000.00 14,280,000.00 13,620,000.00 13,620,000.00 12,940,000.00 12,940,000.00 12,230,000.00 12,230,000.00 11,490,000.00 11,490,000.00 10,720,000.00 10,720,000.00 9,920,000.00 9,920,000.00 9,090,000.00 9,090,000.00 8,225,000.00 8,225,000.00 - - $ $ $ $ $ $ $ $ $ $ $ $ $ 1,198,650.00 1,197,180.00 1,199,950.00 1,201,770.00 1,202,640.00 1,197,560.00 1,201,720.00 1,204,740.00 1,206,620.00 1,207,360.00 1,206,960.00 1,210,420.00 8,537,550.00 11/1/2017 $ - 5/1/2018 $ 585,000.00 $ - 11/1/2018 $ - 5/1/2019 11/1/2019 $ 610,000.00 $ - $ - 5/1/2020 $ 635,000.00 $ - 11/1/2020 $ - 5/1/2021 $ 660,000.00 $ - 11/1/2021 5/1/2022 $ 680,000.00 $ - $ - 11/1/2022 $ - 5/1/2023 $ 710,000.00 $ - 11/1/2023 $ - 5/1/2024 $ 740,000.00 $ 770,000.00 $ - $ - 11/1/2024 5/1/2025 $ - 11/1/2025 $ - 5/1/2026 $ 800,000.00 $ - 11/1/2026 5/1/2027 $ 830,000.00 $ - $ - 11/1/2027 5/1/2028 $ - $ 865,000.00 $ - 11/1/2028 $ - 5/1/2029 11/1/2029 $ 8,225,000.00 $ - $ - Totals $ 17,220,000.00 $ - $ 6,952,480.00 $ 24,172,480.00 Annual Operating and Debt Service Budget Fiscal Year 2016 Page 10 161 18-2 HERITAGE BAY Community Development District Debt Service Fund Budget Narrative Fiscal Year 2016 REVENUES Interest - investments The District earns interest on the monthly average collected balance for their trust accounts. Special Assessments -Tax Collector The District will levy a Non -Ad Valorem assessment on all sold and platted parcels (using the uniform method) within 1: District in order to pay for the operating expenditures during the Fiscal Year. Special Assessments - Discounts Per Section 197.162 and Section 197.3632 of the Florida Statutes, discounts are allowed for early payments of assessments collected by the Tax Collector and only when the Tax Collector is using the uniform methodology. The budgeted amount for the fiscal year is calculated at 4% of the anticipated Non -Ad Valorem assessments. EXPENDITURES Administrative Professional Services — Arbitrage Rebate The District contracted with an independent professional firm to annually calculate the District's Arbitrage Rebate Liability on its bonds. Professional Services- Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries, and the names and addresses of the owners of such property. The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service. The property appraiser cost is based upon 1.5% of the anticipated Non -Ad Valorem assessment collections. Professional Services - Trustee The District pays US Bank an annual fee for trustee services on the Series 2014 Special Assessment Bond. The budgeted amount for the fiscal year is based on standard fees charged plus any out -of- pocket expenses. Miscellaneous- Assessment Collection Costs The District reimburses the Collier County Tax Collector for her or his necessary administrative costs. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The District also compensates the Tax Collector for the actual cost of collection or 2% on the amount of special assessments collected and remitted, whichever is greater. The assessment collection cost is based on a maximum of 2% of the anticipated assessment collections. Debt Service Principal Debt Retirement The District pays regular principal payments annually in order to pay down /retire the debt. Interest Expense The District pays interest expense on the debt twice during the year. Annual Operating and Debt Service Budget Fiscal Year 2016 Page 11 16 1, 1 B2 Heritage Bay Community Development District Supporting Budget Schedules Fiscal Year 2016 lot iB2 HERITAGE BAY Community Development District All Funds Comparison of Assessment Rates Fiscal Year 2016 vs.Fiscal Year 2015 General Fund 001 a Debt Service Total Assessments per Unit 1 Units FY 2016 FY 2015 Percent j FY 2016 FY 2015 Percent FY 2016 FY 2015 Percent Product I Change I Change Change 1 Executive $275.00 $200.00 38% $1,494.25 $1,494.25 0% $1,769.25 $1,694.25 4% 3. 139 Classics . $275.00 $200.00 38% $2,362.85 $2,362.85 0% ; $2,637.85 $2,562.85 3% ¢ 95 Classics II n7 $275.00 $200.00 38% i $2,552.25 $2,552.25 0%, $2,82725 $2,752.25 3% 18 Coach ' $275.00 $200.00 38% i $1,054.76 $1,054.76 0/ 1$1,329.76 $1,254.76 6% 184 2 Story $275.00 $200.00 38% j $878.97 $878.97 0°/ f $1,153.97 $1,078.97 7% s 364 4 Story $275.00 $200.00 38% $703.18 $703.18 0% $978.18 $903.18 8% 450 1250 Annual Operating and Debt Service Budget Fiscal Year 2016 Page 12 161 182 Agenda Package 116 Heritage Bay CDD Severn Trent Services Field Management Report Site Inspection - 6/23/2015 1. Lake Management: Lake and Wetland Management has shown improvement in regards to the various lake bank weed issues. Littorals continue to improve along the banks,and erosion areas that have been addressed appear to be holding. Additional lake management details are provided below.All issues mentioned are low density unless otherwise noted. ''fin . +. � a�.�:r'" ' �: �,. .r x mX " � fit � �,3 �y$t,:,x z �S { d '° . f3' g a. Algae: 2,3,4, 5,&6. b. Littorals:The spike rush is continuing to be established and groupings are beginning to from along many of the lakes banks. Lake 25&27 pictured. ' ''';;°- Ilk -It''''-7-.'ic"--44:'-'' '1,-",;',1:°.:*,';'''':'°e':,:iiisizi,,,.:4',4,,''. t"- 3" �d reT ��. 1 ant '4+a f. c. Rocks: a. The rocks around control structure W2L30 have been sprayed and the cattails are being treated. i I 161 182 ,�. fv A e �$ ti 4 ackage 117 ^t '�pyyF�� ,�tt 1Q y „ g 4 1``>w ;,-- f. .r:;7,1'..17:-;'.1•7 i '' y. ' C R '''f i. L Y' 4 �l r 'S 1 t�i t 3 -. * g3 ys � 1a a 1 ` +, �a � F y fir ; wJff,I •-, i { c l i ` ,yy� ` b. The rocks on the south-we st and south bank of lake 30A have been sprayed. yy�� V� *te z tz i � ' ° c. The weeds on the north and southeast banks of lake 30B need to be sprayed out. 1 i �- , '� �,` r.; . ., e#'y L - R �� "Yap d. Weeds: The banks of lakes 9, 14,23, 25, &30A need to be treated for grasses and miscellaneous weeds (Lakes 9&23 pictured).ile h '� Vii', `, a .. ark . k b4 " n" " -".. , ytl.yam ' � � V.; 1. fi gv,Fr' ,. ,�y ,. , €' , r , P , s A. 1 ti' c„�"" r a 0. ;.t3 f t� i t...t�, rya �' �4, 4 ii''• \ y',x ay''4 a ,,a ,s,r bx 4-:-+ 161 1 E.i ? Agenda Package 118 i. Alligator Weed in Lakes: No issues observed. ii. Brazilian Pepper: 1. The pepper tree stump on the southern portion of lake 30B has been treated recently, to prevent new growth. �E»- 77,spa `` M��' ' "� a » xax '� I at � q�T'� ,¢�' s ' x '''''''ti‘,56A �,j 5+ t, - 4 r "� �` q ,i ' 4� r� •',, Yz`n,, \, z.`'r `,•„fit), '' a e "" } # 3 o � �'•' ,£"�0,,,,,,„ �� � r o-��; .�aa a,���7 t� t..m��x3 2. The debris from the Brazilian pepper tree that was cut has been removed and it appears that the stump has been treated as well. ,,valt,-,4,-r,„,...._,,,,c,Qt,-,,. _,'r at 1 ° h %-r't WAR. '' 'p>.a� �F" ..,,,,4,,,, Q R _" it- 4,,,.,„,:i.,_t a X ''U.,w,�g* by 3 1 al a �x k ` '1,'...`q'"IR .1-,,'\ ■,:qt...),%,,,,, '''' ''''''''''`.•, 11%'1.1,7"' , ;,'.',,'',...,.,.4..,.4,6,,,,,,e.,..7.,,a,..., 14,,,,:ij �° � �i N`pmr 9�� ��m � Via... -�.. �, tip 3 r ,��°� �' �� My, �d°�'�, iii. Cattails in Lakes: No issues observed. iv. Climbing Hemp Vine in Lakes: 9. ,, :4A';'r:t.\ \ -1,.:.` ,',.,-*,.,,,.0,;..i ,.,..,. ,„..„4„,, -,-.'0.iv.:,-.1t1,,,,, ,:tw:7-,,,ir. ,,,,,-3r1,..':1,,,,..0.;„0:* 4' ,, , i -1 #.� N Y i ., � gg ! is )' }p' �\ ..,F,'�V �K ' °' ! s' 7 w �.t 1 "t 4 A'. dpi 2 ! ( vt :4+'..4- � ��3 GA' ) .1,a, r -‘;',41,;k � , fat�� . " rat a i ` ,rF 1. tt , : -,t,4447, 4 ,.. ,,,, .,....,J.:., .4. v. Spatterdock:Several patches were noticed in Yellow flowers will soon begin to develop in many of the lake groupings.29. We 3 I 161 1B2- will continue to monitor the growth in this lake to mak&g e 119 do not overcrowd the lake. 4t � y pu - a - (`� � 'I«L � a.k 8 5 i vi. Hydrilla in Lakes: No issues observed. vii. Illinois Pond Weed in Lakes: 14(west bank needs treatment), 19, 20,30A, &30B. viii. Red Ludwigia: No issues observed. ix. Torpedo Grass in Lakes:2, 10, 15, 19, 20, 23, 25, 26, 28, 29, 30A& 30B.The grasses in the outflow channel of Control Structure L30C0002 on lake 30B have been treated. ys.'�' ,�z n �' , �!R ` :� ¢�"� �*$•ro, z � vr4 e. Fish: No issues observed. f. Trash in Lakes: No issues observed. g. Bulkheads: No issues observed. h. Clippings in Lakes: 2 &6.A Golf Course staff member was observed blowing clippings directly into lake 6.This repeated practice will likely lead to increased algae growth as pictured on the north bank of lake 6. 4 it 161 1 B2 ,� .� Agenda Package 120 *fib s41',"1,1:-.L--,, r. Rio,` z _t i, c .n 2. Dissolved Oxygen (DO)Tests: Next test will be in July 2015. 3. Lake Bank Erosion: a. The broken sprinkler located just off of the cart path on the northwest corner of lake 9 across from the 7t"tee box continues to do damage to the lake bank and must be capped or repaired. „,....z 4 . �a g +g, '4 2{ ,f b 1 _ ;a s Tsr s ,,- a 3k f ,'. € ''a' t ','''• ¢ ". .- -r' i, A -,x -* , �_ `" .- +�*`t a. � -,,,,,,k, w ,. .� rte' +5 .x ° r" ' b. The erosion continues to get worse on the west bank of lake 14 near the tee box and would likely be solved by rip rapping the gully that has been created.This repair is on the golf course side and is estimated to cost approximately$700.00 to repair. `. 4'-. . qv+ y M F Y ,,may . �� � �' 'R � .�. ♦ �' .�..�..a.�R � , y� � fit;' � NN is `> ?'lam` tor� . `.'p Ott a t �g ,,:,� F� ? �s": '�t'vL a'.. . .s A'...,+e>. '.t .a°?riN c. Erosion continues to develop on the northwest portion of the bank of lake 24 near the interconnect pipe.There is an irrigation line here, hut! do not suspect a leaking pipe in this instance.This area will likely need to be addressed during the next phase of repairs.This repair is on the golf course side and is estimated to cost approximately$1,000.00 to repair. 5 162 161 € ` y r ?� ackage 121 ittl' 1'4,1 At''t 1:'°. '''.f—:' ; ' :.` ° yyy'� 2.t� ,,:`•''''''\'''y� �� � i aye s 1 y tt y(,„ k F z Ire ,�z,-- k Wr. r4r' 1. ,..i.,4,,,..', } •r' /• \ 4 "Y fir'•� , T s pr ' -` 4 pct .4e)4"a ' 4 v`rn� �sSa, :a�°",°yi3 '' d. Landshore Enterprises has finished their work on lakes 4, 10,&20. All repairs appear to be satisfactory and completed as requested. We are holding 10%retainage from both proposals until a few minor issues have been addressed. $ L 1 r :r v. ay *S? r . ,y�#yt "fir` ,; -: -c # `fats ^ a �i{� y *` 3_ + {^ "` # A .e'Ax' �- ., � sue °''''''';:,.,,� '+ �"� qc r � 5Ft .rx ,' 5 c r, '„" ,.���s:!,, emu`,-;Zt.,'- ' x Ab e. All previous erosion repairs appear to be holding and working as designed. ''** '''' '' ' ' ra & ad a � ' �' .' w t : 6 I 1 161 1 B2 4. Storm Drainage System: Agenda Package 122 a. Control Structures: No issues observed. b. Drains: i. The weeds in the rip rap around this drain should be sprayed out by the landscape company.This drain is located just north of the driving range. r a � a +M4 ,,,.N.4.::-.,. -.. a .'..a6 ,U f a "�� per >°1: ° .^, fs � �'L ii. A homeowner off of Heritage Bay Blvd. has installed drain piping from their downspout that flows into a drain the CD previously installed on the bank of lake 10.The piping is not easily noticeable and will likely help to ease erosion issues in this area. r a `� ' ��� r�r+r q ' sx fir' t5 i a rt trim li ti •. :•��9` , >,' " +. r t< d, dr,, ,Tot,r■,,,-. ...7) zitto„ 1' 4 1. ,.„ i st.k „ , � 7S th a' �` ,i., ,rp y 72'.t 4 x, . 1 8t"'. �. � ?s���ki�,,�`� ,�+�}#*��z`�t� �t��;� ; _ire ,� �� �` ' k`,a �s�' e�. 0 c. Roadway Catch Basins: No issues observed. d. Catch Basins: No issues observed. e. Inter Connect/Drain Pipes: f. Illicit Discharges: No issues observed. I g. Lake Drainage Pipes: i. There is a buried piece of galvanized culvert pipe on the north bank of lake 19 below the green.As this appears to be an old pipe that is no longer in use,the Board may wish to have it covered or removed to prevent the possibility of a safety hazard due to the sharp torn edges of the pipe. 7 161 i B2 'tai ,�z:Y1£�`� a.� �` a a °r [ ,yeti 'i•f` ice " C'�4r' �r `�•'tti4.. .art ° p a '#" ackage 123 q4 L5+s s Ys.' h ., ) TX, ..'SPw �!.�'iui4tS,: �� s s `_ �s� a ,,;: .rug n' ,t' 4 .....,',44-:--,4, r # S / 1 Mae P t ' ,,� r�r h, .w. '.� y -�",�'}, i ii. The Golf Course vendor was discovered installing a new drain Or leading to lake 30B to help improve drainage from the fairway and green. No issues to the lank bank were apparent. k ..., ... ,,.. ,..7,1,,,,,i , ..„,. e" - -1 I 44 1_,!;,„„m- ,, , „.,..40,„, ,-,---- 4. ,,; , , ., .,::. ,,:. - : §per 5. Fish/Wildlife Observations: ❑ Bass El Bream ❑ Catfish ❑Gambusia ® Egrets ® Herons U Coots ❑Gallinules ❑Anhinga Cormorant ® Osprey ® Ibis ❑Woodstork Otter ®Alligators ❑Snakes ®Turtles Other Species: Tilapia 6. Residential Complaints/Concerns: No issues reported. 7. Non-CDD Issues Observed: a. There is a missing electrical box cover for an outlet by the golf cart storage area that should be replaced to prevent an electrical hazard. V.°+t , ,„;:7,1-=--r.,,--_ ,-,c4r)-4,,tktqi,o,mkpai vAn c; tea.. � kY' Q 8 161 1B2 b. The support wires are no longer in use for the trees along holeA , ckage 124 should be cut to prevent tree growth from being stunted. In some places the wire is no longer attached to the tree, but is loose on the ground creating a hazard for landscape crews and machinery. S T 8. Follow up items: Heritage Bay CDD Follow Up Tasks Summary Follow Up Task Reported On Assigned Action Completed Erosion on lakes 1,5,6,9,10,12,14,19,22,23,24,308 11/25/2014 Lake 4 removed from list Floating Pipes lakes 2,5,7,8,9,10,13,14,17,19,24,26 9/25/2014 Clean out Inter-connect on lake 20 3/24/2015 Proposal Requested Repair broken pipe on lake 3 5/27/2015 Golf Course will repair Repair pipe on lake 5 5/27/2015 Golf Course will repair Field Manager Tasks Inspect video of interconnect recordings 9/25/2014 Completed Write letter to The Quarry requesting remova I of Brizillia n Pepper Trees 10/17/2014 The Quarry is addressingthis concern Golf Course trimmings in the lakes 10/17/2014 Discuss with Superintendent when water recedes Lake Bank Review On Going Littoral Planting Reviews On Going Erosion Restoration Site Visit Completed CDD Contractor Tasks Spraying Brizillian Pepper Tree stump in Lake 30B South 3/24/2015 Lake&Wetlands Completed Spray out cattails in control Structure W2L30 3/24/2015 Lake&Wetlands Completed Spray out weeds in rocks on the southern bank-lake 30A 3/24/2015 Lake&Wetlands Completed Spray out weeds in the rocks of control structure W2L30 4/14/2015 Lake&Wetlands In Progress Spray out torpedo grass in control structureL30000O2 4/14/2015 Lake&Wetlands Completed HOA Contractor Tasks Homeowner Com plaints/Concerns 9 161 1B ? SEVERN ' R NT Management Services SERVICES MEMORANDUM Date: July 1,2015 To: Heritage Bay CDD Board of Supervisors From:Calvin Teague,District Manager Subject: Permit Status On the upcoming agenda is a discussion of the status of the storm water management permit and I wanted to provide information in advance for our discussion during the meeting. The original engineer's report for the establishment of the District, and the only bond issuance for the Heritage Bay CDD state that the CDD would the 0 & M entity for the stormwater management system. The developer deeded all the lakes to the CDD in 2008 and the CDD accepted them. On August 3, 2010, the South Florida Water Management District (SFWMD) granted an Acceptance of Construction Completion Certification (all lakes except Lake 30) to the permittee (Lennar Homes, LLC) and asked that the permittee initiate the permit transfer and conversion to the operation phase. We held off on initiating the transfer process until the Lake 30 rip-rap project could be finished and a Construction Completion Certification submitted for Lake 30. On August 8, 2014, the SFWMD granted an Acceptance of Construction Completion Certification for Lake 30 and asked that the perm ittee again initiate the permit transfer and conversion to the operation phase. We,again, held off submitting the transfer paperwork at that time because the permittee would have to be Heritage Bay Umbrella Association,because we,at that time,could not split the permit. The Engineer initiated a process to split the permit with the CDD having all of the HB lakes and the two large lakes (30 A&B) which we received notification that Tim Sanford of SFWMD has split off the permit for the Heritage Bay Facilities. Therefore we can now initiate the transfer process to allow the CDD to be the permittee and perpetual operating entity. The transfer paperwork has been prepared and we just need the signatures from both Lennar Homes, LLC and the Heritage Bay CDD. I do think we need to work with the Umbrella Association to insure HB doesn't get stuck with the maintenance expense of both lakes 30 A and B. Calvin Teague Heritage Bay CDD District Manager Severn Trent Management Services•5726 Corporation Circle•Fort Myers,Florida,33905•Tel 239-694-3310 ext.109 Fax 239-694-5357•www.sevemtrentsennces.com B zbe MINUTES OF MEETING ,,n HERITAGE BAY sy COMMUNITY DEVELOPMENT DISTRICT The regular meeting of the Board of Supervisors of the Heritage Bay Community Development District was held on Thursday, July 9, 2015 at 9:00 a.m. in the Heritage Bay Clubhouse, 10154 Heritage Bay Boulevard,Naples,Florida. Present and constituting a quorum were: Edwin Hubbard Chairman Ronald Grant Vice Chairman(via telephone) John May Assistant Treasurer(via telephone) Dennis Gagne Assistant Secretary Richard Brodeur Assistant Secretary Also present were: Calvin Teague District Manager Justin Faircloth Assistant District Manager Greg Urbancic District Counsel Jack Osborn Umbrella Association President Suzanne Lemons Resident The following is a summary of the actions taken at the July 9, 2015 Heritage Bay Board of Supervisors meeting. FIRST ORDER OF BUSINESS Roll Call Mr.Teague called the meeting to order and called the roll. On MOTION by Mr. Brodeur seconded by Mr. Gagne with all in favor Mr. Grant and Mr. May were authorized to participate in the meeting via telephone. SECOND ORDER OF BUSINESS Public Comments on Agenda Items There were no comments from the public. THIRD ORDER OF BUSINESS Approval of the Minutes of the May 7, 2015 Regular Meeting and May 20, 2015 Continued Meeting • 141 2 July 9, 2015 Heritage Bay C Mr. Teague stated each Board member received copies of the minutes of the May 7, 2015 regular meeting and May 20, 2015 continued meeting and requested any additions, corrections or deletions. It was requested the following be added to the May 20th minutes under the Fourth Order of Business: • Mr. May commented that the CDD had put a warning buoy in and the CDD should send a letter to the Quarry informing them of the installation cost and that No Wake Zone restrictions are in place and a sign should be installed notifying boaters. On MOTION by Mr. Gagne seconded by Mr. May with all in favor the minutes of the May 7, 2015 and May 20, 2015 meetings were approved as amended. FOURTH ORDER OF BUSINESS Old Business D. Mutual Memorandum of Understanding with Heritage Bay Golf& Country Club Mr. Hubbard reported he met with Jerry Hollinden, Bob Lucas, Jack Osborn and the decision was made that in as much as the permit is in our hands that all work which had originally been assigned to the CDD would continue to be assigned to the CDD, i.e. control structures. • Mr. Osborn was asked to comment on the Umbrella Association. FIFTH ORDER OF BUSINESS New Business A. Umbrella Association Update from President Jack Osborn • Mr. Jack Osborn reviewed the Umbrella Association structure and function. • The ERP permit was split between the Quarry and Heritage Bay with HB retaining permit responsibility for Lakes 30A and B. • The CDD owns and will accept the responsibility for the permit once converted from construction to O&M. • The Umbrella Association would like to be responsible but the Engineer has explained that the SFWMD prefers it to be the CDD. 2 161 182 July 9, 2015 Heritage Bay CDD FOURTH ORDER OF BUSINESS Old Business(continued) D. Mutual Memorandum of Understanding with Heritage Bay Golf& Country Club • The current Memorandum of Understanding was reviewed as revised; a copy of the amended and restated Mutual Memorandum of Understanding is attached for the record. IMr. Hubbard MOVED to accept the amended and restated Mutual Memorandum of Understanding which refers to the Heritage Bay CDD as holder and permittee of water permit , and Mr. Brodeur seconded the motion. • Discussion ensued with regard to the continued functionality and responsibility of the Umbrella Association. • The Umbrella Association maintaining reserve funds was addressed. • Discussion ensued with regard to maintenance responsibility. It was suggested a tri-party agreement between the CDDs, assuming they are responsible for maintaining, along with the Umbrella Association be put in place. • Responsibility of Lakes 30A and B was addressed and it was determined costs are still an issue and the District Manager is to summarize all cost incurred by the Heritage Bay CDD to date and share them with the Umbrella Association for consideration of reimbursement. This will be placed on the September agenda for discussion with any other issues related to the permit and maintenance of the lakes. On MOTION by Mr. Hubbard seconded by Mr. Brodeur with all in favor the prior motion to approve and authorize the Chairman to sign the amended and restated Mutual Memorandum of Understanding which refers to the 1Heritage Bay CDD as holder and permittee of water permit was approved. The record will reflect Mr. Osborn left the meeting. 3 161182 July 9, 2015 Heritage Bay CDD A. Bridge Wall Project Update • Mr. Hubbard gave an update on the bridge wall project and presented a memo summarizing the meeting he had with Mr.Verrastro. • The 90% plans as prepared by Bridging Solutions were reviewed. • Mr. Hubbard summarized the changes he had suggested to the Engineer to insure the BOS was in agreement with them. There were no objections from the Board and the project is scheduled for a December 2015 bid letting. B. Littoral Planting Update • Mr. Faircloth reported on the status of the project noting the littoral plantings are doing well. • Maintenance and filling in of littorals was addressed. C. FY 2015 Lake Bank Repair Project Update • A lake bank restoration summary balance sheet was presented with the status of each identified; a copy of which is attached for the record. • To date $39,010 has been billed and $38,641.50 of that paid. All approved projects for FY 2015 are completed except for $368.50 being retained until work is completed. • Proposals from Copeland Southern Enterprises, Inc. and Southwest Development Services, Inc. for additional work on Lake 5 were reviewed. • The repair is necessary to avoid damage to the cart path on the southern portion of Lake 5 just before the bridge on the golf course side. On MOTION by Mr. Hubbard seconded by Mr. Gagne with all in favor the proposal from Copeland Southern Enterprises in Lhe amount of$3,375 for repair work on Lake 5 was accepted. • A proposal from M.R.I.UnderWater Specialists, Inc.to remove sand and debris from a lake interconnect pipe was reviewed. • The pipe was found clogged by Landshore while they were removing large stones from the mouth of the pipe during repair work on Lake 20. 4 161 1B2 July 9, 2015 Heritage Bay CDD On MOTION by Mr. Brodeur seconded by Mr. Gagne with all in favor the proposal from M.R.I. UnderWater Specialists in Ithe amount of$2,400 in the amount of$3,375 for repair work on Lake 20 was accepted. FIFTH ORDER OF BUSINESS New Business (continued) B. Discussion on Engineering Services • Discussion ensued with regard to the District Engineer, David Wilkison, leaving Stantec and the District soliciting proposals for engineering services. • Request for Qualifications will be prepared as required under the Consultants Competitive Negotiations Act. Hiring of an environmental/civil engineer was addressed. On MOTION by Mr. Gagne seconded by Mr. Brodeur with all in favor the District Manager was authorized to solicit for qualifications for District Engineer. C. Water Testing Proposal—Dennis Gagne • Mr. Gagne reviewed suggestions on a lake quality maintenance process including water quality testing. • Mr. Teague presented an example of a water sampling report prepared for another district he manages, Heritage Oak Park; a copy of which is attached for the record. • The Board requested a refined program or plan including costs be prepared for consideration. Mr. Faircloth and Ms. Meadows will work with Mr. Gagne on a suggested program. D. Escambia Bay Ct.Homeowner Repair • Mr. Hubbard provided an overview of the issue and potential solution to the property elevation levels as provided by the contractors. • A proposed letter to two property owners on Escambia Bay Ct. identifying costs to address flooding issues resulting from the elevation of their rear properties was reviewed. The cost to correct the issue is $5,775 and it was proposed the costs be 5 161 182 Heritage Bay 9, 2015 9 y CDD split and the CDD oversee these improvements if they want to have them corrected. • There were no objections from the Board and the letters will be sent. SIXTH ORDER OF BUSINESS Manager's Report Mr. Teague addressed the following: A. Approval of Financials,Check Register and Invoices • The financials for the period ending May 31,2015 were reviewed. On MOTION by Mr. Hubbard seconded by Mr. Brodeur with all in favor the May 31,2015 financials were accepted. B. Acceptance of Fiscal Year 2014 Audit • Mr.Teague presented the Fiscal Year 2014 Audit for acceptance; a copy of which is attached for the record. Hard copies were also distributed. ➢ This is considered a clean audit. ➢ There were no recommendations and everything is in compliance. • District Counsel commented that on page 13 they reference that all the Supervisors are elected by the owners of the property within the District; which is incorrect. This is done by the registered qualified electors within the District. It was requested this be corrected prior to filing with the State; if not, this should be corrected for the next year. There being no further discussion, [On MOTION by Mr. Gagne seconded by Mr. Grant with all in favor the fiscal year 2014 audit was accepted and the Chairman was authorized to sign the financial report as amended. C. Discussion of Items to be Presented at the August 6,2015 Public Hearing • Mr. Hubbard commented he wanted to prepare a presentation on the budget for the public hearing including improvements and what the CDD is involved in. The feeling is that this will better identify why an increase is necessary. 6 161 1 B2 July 9, 2015 Heritage Bay CDD D. Field Manager's Report • The Field Management Report for the site inspection conducted on June 23, 2015 was reviewed; a copy of which is attached for the record. • It was requested the report be placed on the website. E. Follow Up • The loan has been approved and is in the process of being finalized. SEVENTH ORDER OF BUSINESS Attorney's Report • Mr. Urbancic commented on the legislative session noting some of the pending bills affecting CDDs died. EIGHTH ORDER OF BUSINESS Engineer's Report A. Transfer of Environmental Resource Permit 11-02234-P from Lennar to the District • A memorandum prepared by the District Manager on permit status is attached for the record. On MOTION by Mr. Grant seconded by Mr. Gagne with all in favor the Chairman and District Manager were authorized to sign the documents as necessary to complete the transfer of the permit from construction to operation and maintenance. NINTH ORDER OF BUSINESS Supervisors' Requests and Audience Comments There not being any,the next item followed. TENTH ORDER OF BUSINESS Adjournment There being no further business, 10n MOTION by Mr. Brodeur seconded by Mr. Hubbard with all in favor the meeting was adjourned at 11:21 a.m. Calvin T-431111111pY Edwin Hubbard Secretary i Chairman 7 1611 B3 Heritage Greens Community Development District Board of Supervisors George Coombs,Chairman Calvin Teague,District Manager Jim Marshall,Vice Chairman Greg Urbancic,District Counsel Marsha Coghlan,Assistant Secretary James Carr,PE,District Engineer Henry Michaelson,Assistant Secretary John Jordan,Assistant Secretary Meeting Agenda August 17, 2015 — 6:00 p.m. 1. Roll Call r- r 2. Approval of Agenda ' L 1. 3. Approval of the Minutes of the July 20,2015 Meeting c',:v — ) 115 4. Audience Comments 5. Public Hearing to Adopt the Fiscal Year 2016 Budget A. Resolution 2015-08,Adopting the Fiscal Year 2016 Budget B. Resolution 2015-09,Levying Non Ad Valorem Assessments 6. Audit Committee Selection Process A. Appointment of Committee Members B. Establishment of RFP Evaluation Criteria C. Authorization to Proceed with RFP 7. Old Business A. Resident Data Base Update B. Landscape Maintenance Easement behind Schools C. Pressure Washing/Painting Wall behind Elementary School 8. New Business A. Sidewalk Repair Proposals B. Security Guard Proposals 9. Manager's Report A. Follow-Up Items—Vehicle Violations Report B. Proposed Meeting Schedule for Fiscal Year 2016 C. Financial Statements 10. Attorney's Report 11. Engineer's Report 12. Supervisors' Requests and/or Comments 13. Audience Comments 14. Adjournment NEXT MEETING IS SCHEDULED FOR SEPTEMBER 21,2015. District Office: Meeting Location: 210 N.University Drive,Suite 702 Heritage Greens Community Center Coral Springs,Florida 2215 Heritage Greens Drive 954-753-5841 Naples,Florida www.heritagegreenscdd.org 161 1 3 . . ,...„ • Naples Daily News Naples, FL 34110 Affidavit of Publication Naples Daily News HERITAGE GREENS COMMUNITY DEVELOPMENT DISTRICT 210 N UNIVERSITY DR #702 CORAL SPRINGS FL 33071 REFERENCE: 027769 59775138 HERITAGE GREENS CO I Heritage Greens Community Development District NOTICE OF REGULAR BOARD MEETING AND NOTICE OF PUBLIC HEARING TO State of Florida RECEIVE PUBLIC COMMENT ON THE FISCAL YEAR 2016 .SOPOSED FINAL BIIDGET(S), TO CONSIDER THE IMPOSITION-Of I%1AINTENANC 6ND OPERATION. SPECIAL ASSESSMENTS;ADOPTION'OFAINFASSESSMENT',RqLORRVOVIDIN,G F-OR. Counties of Collier and Lee ,THELEVYc9klecTIONANDE(JFOeepleNT.Rf iily,e ME Before the undersigned authority, perso: The 9tiard of supervisors of the Hentage."Greens Community Development District will hold a public hearing and re gular meetm pn Monde,AugUst:17,2015: appeared Dan MCDerrnoLt, says that lie serve at,600•pm. at the HHTitagg Greens ominunity ,fitter X21 Hentage Greens ,Drava,Naples,Flonda Inside Sales Supervisor, of the Naples Da me purpose of tl blie hearingg is to receive puaIr 4{an ent and dbietrions .on the•Fiscal Year 7016"pmpo�cd Elltftt gUdget(sl,::ttr cpbs,tlar he adoption of:an' a daily newspaper published at Naples, in =assetsment"roll the im vshron of gpedal as:essments to fend the proposed budget. "upon the lands Ioeatet,l tthla.thg fotti(t ayE to-pr eYf the levy,collection.. County, Florida: distributed in Collier and enforcement of t(ie'nonaa"vralorens dFSessments pN,r hearing is being cpndpged pursuant to Chapters`1$Q enf 1�7,'`Ngnda statutes. The purpose of the and Lee counties of Florida; that the act regular•meeting is.4to conduct any business whirls may p"roperly come before the' copy of advertising was published in said ' .Board.ite District mykalp, ina various}acjinies'.through the;collettipn of certain rates,fees and chergee which are identified within the budget(s),-•A copy:08v 1 newspaper on dates listed. Proposed final Budget'prelimma assessment toll and/or"the,agenda for the meetmgAiearing may 6 btame�•eY-the offires of the District,Marktgement- 1 Affiant further says that the said Napl Yeepfore. 2 4 2a5m-7;es"o,y'l�sl,n 1ai"tta neuRh ota l,4ras as ce w6 News is a newspaper published at Naples, qQ;R:1Fb ;loPme,*.twvfdc�om,� tz�i,��t�'y at o;,et lic. Collier County, Florida, nd that the sal hgtnfld#ke y, , d.> erd bvtll oho gynsiaer arty Pt)1er pus)nass WJn(b mp Rrpperly came: news a er has heretofore been cont inuousl efp rt a eetf a dog Is pAen to tr?R aria wi �a conaNtted.In- P p �ardan e v✓ith��e pr�,viuons 4f PtaYida I�f4T:community�deSelopments districts. day and has been entered as second class 1 h`e meakingtbe fir,may be cpgtinsied to a dap` time aria pace'to be spe°hed y RP She re4Rrg'othe maetmgfieartn9' matter at the post office in Naples, in S �< IttOte flay c. occasions when'one ar more oPeT.Spr may parocippatg by p P � telephone 'At ibe above location tllerC may be present a,speaker telepJlone,so Collier County, Florida, or a period of t any lrnkrested Parton can atterja the meetlhgmearing and oo f0 ;nfrrned y, , p pfthadrstvssipn:takltlg placee)thef,(n�persoOgS,i•ielephongcglrimunic�tlon next preceding the first publication of tl ,, 4n aGc T:ytan5g whh the provisions of the merlcans+lth➢15at,r('t�eiAct,any P g p ��sAi��tty',orrmRhYsieeal��limpamenda shouldz�Antacmt��e9�Dktr�tt5�M�a,'na�emeoY' attached copy of advertisement; and of fiat moan i evem Tr4pterwte:"at(zBS) nasals If y u are hearing.or speech further says that he has neither paid nor ,,o�t )ty?iheeD;°an cl � " nal ,ps�z")'7a �soo):�os ey1 `o'�ne' promised any person, firm or corporation E" E*. at „,;,g,4o 0aa,s toappealanydeas`enmadebythe$ear._,vo "respect to,-an rrfatter constdired at th;meeting/hearing.is aMtboo4hat person w7(I Witted e discount, rebate, commission or refund fog recpt'9 the prptspa,n��au/rYa trot sttpam y ttte pe<sah.may gee a.ans,ra of securing this advertisement foe that a v,tioor m rcti uch f Dori-tceedmg:r6 made including the testimony and! purpose g CVldence uponyNhichsudli'appeal'is`to•be based: publication in the said newspaper. ''' ' .'' ,' Calvin Teague` District Manager. luiv20&27.7015 No 706171t PUBLISHED ON: 07/20 07/27 AD SPACE: 108 LINE FILED ON: 07/27/15 7 / Signature of Affiant ''--- ,/ , Sworn to and Subscribed befo i7 e me this,,' /f day of 20_ Personally known by me � � ,,,,.,,._____ , ,,--- r,.,� , tip• ' ri Notar y Public-State of Florida I a Commission#FF 900870 I .?"' s My Comm.Expires Jul 16,2019 / It ttttty`ss Bonded through National Nntary Assn p 161 1 B3 RESOLUTION 2015-08 A RESOLUTION OF THE HERITAGE GREENS COMMUNITY DEVELOPMENT DISTRICT RELATING TO THE ANNUAL APPROPRIATIONS OF THE DISTRICT AND ADOPTING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1,2015; AND ENDING SEPTEMBER 30, 2016, AND REFERENCING THE MAINTENANCE AND BENEFIT SPECIAL ASSESSMENTS TO BE LEVIED BY THE DISTRICT FOR SAID FISCAL YEAR WHEREAS, the District Manager has, prior to the fifteenth (15th)day in June, 2015, submitted to the Board of Supervisors(the "Board")a proposed budget for the next ensuing budget year along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Sections 190.008(2)(a)and 218.34(3),Florida Statutes;and WHEREAS, at least sixty(60)days prior to the adoption of the proposed annual budget and any proposed long-term financial plan or program of the District for future operations (the "Proposed Budget") the District did file a copy of the Proposed Budget with the general purpose local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(6),Florida Statutes;and WHEREAS, on May 18, 2015, the Board set August 17, 2015, as the date for a public hearing thereon and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a)Florida Statutes;and WHEREAS, Section 190.008(2)(a), Florida Statutes requires that, prior to October 1 of each year,the District Board by passage of the Annual Appropriation Resolution shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year;and WHEREAS,the District Manager has prepared a Proposed Budget on a Cash Flow Budget basis, whereby the budget shall project the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the fiscal year;and WHEREAS, Section 190.021, Florida Statutes provides that the Annual Appropriation Resolution shall also fix the Maintenance Special Assessments and Benefit Special Assessments upon each piece of property within the boundaries of the District benefited, specifically and peculiarly,by the maintenance and/or capital improvement programs of the District, such levy representing the amount of District assessments necessary to provide for payment during the ensuing budget year of all properly authorized expenditures to be incurred by the District, including principal and interest of special revenue, capital improvement and/or benefit assessment bonds, in order for the District to exercise its various general and special powers to implement its single and specialized infrastructure provision purpose; and WHEREAS,the Board of Supervisors of the Heritage Greens Community Development District finds and determines that the non-ad valorem special assessments it imposes and levies by this Resolution for maintenance on the parcels of property involved will constitute a mechanism by which the property owners lawfully and validly will reimburse the District for those certain special and peculiar benefits the District has determined are received by, and flow to, the parcels of property from the 161 1 B3 systems, facilities and services being provided,and that the special and peculiar benefits are apportioned in a manner that is fair and reasonable in accordance with applicable assessment methodology and related case law;and WHEREAS, the Chair of the Board of Supervisors may designate the District Manager or other person to certify the non-ad valorem assessment roll to the Tax Collector in and for Collier County political subdivision on compatible electronic medium tied to the property identification number no later than 31 August 2015 so that the Tax Collector may merge that roll with others into the collection roll from which the November tax notice is to be printed and mailed;and WHEREAS, the proceeds from the collections of these imposed and levied non-ad valorem assessments shall be paid to the Heritage Greens Community Development District;and WHEREAS, the Tax Collector, under the direct supervision of the Florida Department of Revenue performs the state work in preparing, mailing out,collecting and enforcing against delinquency the non-ad valorem assessments of the District using the Uniform Collection Methodology for non-ad valorem assessments;and WHEREAS, if the Property Appraiser and the Tax Collector have adopted a different technological procedure for certifying and merging the rolls, then that procedure must be worked out and negotiated with Board approval through the auspices of the District Manager before there are any deviations from the provisions of Section 197.3632,Fla. Stat., and Rule 12D-18, Florida Administrative Code. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE HERITAGE GREENS COMMUNITY DEVELOPMENT DISTRICT; Section 1. The provisions of the whereas clauses are true and correct and are incorporated herein as dispositive. Section 2. Budget a. That the Board of Supervisors has reviewed the District Manager's Proposed Budget, a copy of which is on file with the office of the District Treasurer and the office of the Recording Secretary, and is hereby attached to this resolution, and hereby approves certain amendments thereto,as shown in this Section 2 below. b. That the District Manager's Proposed Budget, as amended by the Board, is adopted hereby in accordance with the provisions of Section 190.008(2)(a), Florida Statutes and incorporated herein by reference; provided, however, that the comparative figures contained in the adopted budget may be revised subsequently as deemed necessary by the District Manager to reflect actual revenues and expenditures for the Fiscal Year 2015 and/or revised projections for Fiscal Year 2016. c. That the adopted budget, as amended, shall be maintained in the office of the District Treasurer and the District Recording Secretary and identified as "The Budget for the Heritage Greens Community Development District for the Fiscal Year Ending September 30,2016,as Adopted by the Board of Supervisors on August 17,2015." 161183 Section 3. Appropriations That there be, and hereby is appropriated out of the revenues of the Heritage Greens Community Development District, for the Fiscal Year beginning October 1, 2015, and ending September 30, 2016, the sum of two hundred and thirty four thousand, seven hundred and eighty-seven dollars ($234,787)to be raised by the applicable imposition and levy by the Board of applicable non-ad valorem special assessments and otherwise, which sum is deemed by the Board of Supervisors to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion: TOTAL GENERAL FUND $234,787 Total All Funds $234,787 Section 4. Supplemental Appropriations The Board may authorize by resolution supplemental appropriations or revenue changes for any lawful purpose from funds on hand or estimated to be received within the fiscal year as follows: a. Board may authorize a transfer of the unexpended balance or portion thereof of any appropriation item. b. Board may authorize an appropriation from the unappropriated balance of any fund. c. Board may increase any revenue or income budget account to reflect receipt of any additional unbudgeted monies and make the corresponding change to appropriations or the unappropriated balance. The District Manager and Treasurer shall have the power within a given fund to authorize the transfer of any unexpended balance of any appropriation item or any portion thereof, provided such transfers do not exceed Ten Thousand($10,000)Dollars or have the effect of causing more than 10%of the total appropriation of a given program or project to be transferred previously approved transfers included. Such transfer shall not have the effect of causing a more than $10,000 or 10% increase, previously approved transfers included, to the original budget appropriation for the receiving program. Transfers within a program or project may be approved by the applicable department director and the District Manager or Treasurer. The District Manager or Treasurer must establish administrative procedures, which require information on the request forms proving that such transfer requests comply with this section. Section 5. Maintenance Special Assessment Levy: Fixed and Referenced and to be Levied by the Board a. That the Fiscal Year 2016 Maintenance Special Assessment Levy(the "assessment levy")for the assessment upon all the property within the boundaries of the District based upon the special and peculiar benefit received and further based upon reasonable and fair apportionment of the special benefit, shall be in accordance with the attached Exhibit A, which levy represents the amount of District assessments necessary to provide for payment during the aforementioned budget year of all properly authorized expenditures to be incurred by the District, including principal and interest of special revenue, capital improvement and/or benefit assessment bonds. Said assessment levy shall be distributed as follows: General Fund 0&M (See Assessment Levy Resolution 2015-09] 161 1 33 b. The designee of the Chair of the Board of Supervisors of the Heritage Greens Community Development District shall be the Manager or the Treasurer of the District designated to certify the non-ad valorem assessment roll to the Tax Collector in and for the Collier County political subdivision, in accordance with applicable provisions of State law(Chapters 170, 190 and 197, Fla. Stat.)and applicable rules (Rule 12D-18, Florida Administrative Code)which shall include not only the maintenance special assessment levy but also the total for the debt service levy, as required by and pursuant to law. Introduced,considered favorably,and adopted this 17th day of August,2015. Herit Greens Community Development District e ge ciombs Chairman Attest: Calvin Teague 'j Secretary 1611 B3 HERITAGE GREENS Community Development District Annual Operating Budget Fiscal Year 2016 Version 5-Adopted Budget (Adopted on 8/17115) 4 Prepared by: SEVERN TRENT SERVICES 161 1 B3 HERITAGE GREENS Community Development District Table of Contents Page# OPERATING BUDGET General Fund Summary of Revenues, Expenditures and Changes in Fund Balances 1-2 Budget Narrative 3-7 Exhibit A-Allocation of Fund Balances 8 SUPPORTING BUDGET SCHEDULES Comparison of Assessment Rates 9 1611 63 Heritage Greens Community Development District Operating Budget Fiscal Year 2016 161 1 133 HERITAGE GREENS Community Development District General Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2016 Adopted Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU AUG- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2013 FY 2014 FY 2015 JUL-15 SEP-15 FY 2015 FY 2016 REVENUES Interest-Investments $ 549 $ 498 $ 400 $ 346 $ 69 $ 415 $ 500 Interest-Tax Collector - - - 7 - 7 Special Assmnts-Tax Collector 217,904 217,904 242,903 242,787 116 242,903 242,903 Special Assmnts-Discounts (7,883) (7,919) (9,716) (8,675) - (8,675) (9,716) Other Miscellaneous Revenues - 15 - 400 - 400 Gate Bar Code/Remotes 978 1,270 1,200 1,075 - 1,075 1,100 TOTAL REVENUES 211,548 211,768 234,787 235,940 185 236,125 234,787 1 EXPENDITURES Administrative P/R-Board of Supervisors 1,800 5,400 7,200 5,000 2,200 7,200 7,200 FICA Taxes 138 413 551 383 188 551 551 ProfServ-Engineering 714 - 1,000 987 167 1,154 1,000 ProfServ-Legal Services 2,489 4,016 2,000 3,925 900 4,825 4,000 ProfServ-Mgmt Consulting Sery 35,895 36,973 38,081 31,734 6,347 38,081 39,223 ProfServ-Property Appraiser 3,269 3,269 3,644 3,644 - 3,644 3,844 ProfServ-Special Assessment 5,463 5,463 5,463 5,463 - 5,463 5,463 ProfServ-Web Site Development 619 500 650 772 83 855 650 Auditing Services 3,200 3,200 3,200 3,200 - 3,200 3,200 Communication-Telephone 1 2 - - - - Postage and Freight 1,459 1,588 850 502 998 1,500 1,500 Insurance-General Liability 7,615 7,477 8,225 7,557 - 7,557 8,691 Printing and Binding 785 887 1,000 793 159 952 1,000 Legal Advertising 767 2,635 1,500 655 500 1,155 1,500 Misc-Bank Charges 563 596 575 591 118 709 800 Misc-Assessmnt Collection Cost 2,596 2,643 4,858 4,852 2 4,654 4,855 Office Supplies 248 79 175 162 150 312 175 Annual District Filing Fee 175 175 175 175 - 175 175 Total Administrative 67,796 75,316 79,147 70,195 11,792 81,987 83,627 Public Safety Contracts-Security Services 47,019 46,751 48,000 40,768 6,434 47,202 47,000 Contracts-Cleaning Services - - - - 800 800 1,920 Contracts-HVAC - - 350 189 350 539 350 Contracts-Sheriff 1,700 2,295 3,000 7,013 1,403 8,416 - Communication-Telephone 1,245 1,383 1,500 1,440 288 1,728 1,750 Electricity-Entrance 1,795 1,795 2,200 1,421 284 1,705 2,200 Utility-Water&Sewer 640 665 900 546 109 655 700 Lease-Carts 1,500 1,500 1,500 1,500 - 1,500 1,500 R&M-Gate 1,283 2,542 7,000 138 1,500 1,638 3,000 R&M-Gatehouse 242 1,432 1,130 670 1,460 2,130 2,130 Op Supplies-Clubhouse 515 - - - - - - Op Supplies-Transmitters 664 1,030 1,200 794 250 1,044 1,200 Op Supplies-Gatehouse 654 2,431 800 547 109 656 900 Cap Outlay-Equipment - - 6,200 - 6,200 6,200 3,800 Total Public Safety 57,257 61,824 73,780 55,026 19,187 74,213 66,450 Annual Operating Budget Page 1 Fiscal Year 2016 g 161 1 83 HERITAGE GREENS Community Development District General Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2016 Adopted Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU AUG- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2013 FY 2014 FY 2015 JUL-15 SEP-15 FY 2015 FY 2016 Landscape Contracts-Landscape 15,985 16,111 18,000 18,515 2,760 21275 18,000 Contracts-Preserve Management 1,760 - 2,000 1,760 240 2,000 2,000 Electricity-Irrigation 1,934 1,970 2,200 1,541 308 1,849 2,200 R&M-Renewal and Replacement 1,440 - 1,000 - 1,000 1,000 1,000 R&M-Canals 1,295 - 2,600 - 433 433 2,600 R&M-Fountain 1,897 2,300 2,700 1,519 450 1,969 2,700 R&M-Grounds 45 - 4,000 1,750 350 2,100 3,000 R&M-Irrigation 1,020 - 1,500 400 250 650 1,500 R&M-Preserves - 880 100 - 16.67 17 100 Misc-Special Projects 5,326 13,339 8,000 1,415 6,000 7,415 7,000 Total Landscape 30,702 34,600 .42,100 26,900 11,808 38,708 40,100 Road and Street Facilities Electricity-Streetlighting 9,556 10,243 11,000 7,839 1,568 9,407 11,000 R&M-Drainage 18,004 12,473 2,500 - 2,500 2,500 1,500 R&M-Roads&Alleyways 360 7,345 2,000 800 1,200 2,000 2,000 R&M-Sidewalks - 3,000 3,000 - 1,500 1,500 4,000 Traffic Signage Rehabilitation 1,330 440 1,260 - 1.260 1,260 1,260 Reserve-Roadways - 8,550 20,000 - - - 24,850 Total Road and Street Facilities 29,250 42,051 39,760 8,639 8,028 16,667 44,610 TOTAL EXPENDITURES 185,005 213,791 234,787 160,760 50,816 211,576 234,787 Excess(deficiency)of revenues Over(under)expenditures 26,543 (2,023) - 75,181 (50,631) 24,549 - Net change in fund balance 26,543 (2,023) - 75,181 (50,631) 24,549 - FUND BALANCE,BEGINNING 132,060 158,603 156,580 156,580 - 156,580 181,129 FUND BALANCE,ENDING $ 158,603 $ 156,580 $ 156,580 $ 231,761 1.....15023.1, $ 181,129 w$ 181,129 Annual Operating Budget Fiscal Year 2016 Page 2 16U B3 Heritage Greens Community Development District General Fund Budget Narrative Fiscal Year 2016 REVENUES Interest Income(Investments) The District will have all excess funds invested with the CDs or Money Market Accts. The amount is based upon the estimated average balance of funds available during the Fiscal Year. Special Assessment-On Roll The District will levy a Non-Ad Valorem assessment on all the assessable property within the District in order to pay for the operating expenditures for the Fiscal Year. Special Assessment—Discount Per Section 197.162, Florida Statutes, discounts are allowed for early payment of assessments. The budgeted amount for the fiscal year is calculated at 4%of the anticipated Non-Ad Valorem assessments. Gate Bar Code/Remotes The District sells Gate Remote Clickers to residents of the District. EXPENDITURES Administrative P/R—Board of Supervisors Chapter 190 of the Florida Statutes allows for a member of the Board of Supervisors to be compensated for a meeting attendance and to receive $200 per meeting plus payroll taxes. The amount for the Fiscal Year is based upon all Supervisors attending the meetings. FICA Taxes Federal payroll tax imposed on the district to fund Social Security and Medicare programs. Engineering Fees The District's engineer will be providing general engineering services to the District, i.e. attendance and preparation for monthly board meetings, review invoices, etc. Legal Services The District's legal counsel will be providing general legal services to the District, i.e. attendance and preparation for monthly meetings, review operating and maintenance contracts,etc. Fees are based on prior year legal expenses. Management Consulting Services The District receives Management,Accounting and Administrative services as part of a Management Agreement with Severn Trent Management Services, Inc. The amount budgeted represents a 3%increase. Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries, and the names and addresses of the owners of such property. The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service. Per the Florida Statutes, administrative costs shall include, but not be limited to,those costs associated with personnel,forms,supplies,data Annual Operating Budget Fiscal Year 2016 Page 3 161 1 83 Heritage Greens Community Development District General Fund Budget Narrative Fiscal Year 2016 Expenditures—Administrative (Continued) processing, postage, and programming. The FY2016 budget for property appraiser costs was based on 1.5%of gross assessments. Special Assessment The District's Collection Agent will be providing financials services which include the collection of prepaid assessments, maintenance of District's assessment roll and levying the annual operating and maintenance assessments. Web Site Development The District incurs fees as they relate to the development and ongoing maintenance of its own website. Auditing Services The District is required annually to conduct an audit of its financial records by an Independent Certified Public Accounting Firm. The amount budgeted is the same as last year. Postage&Freight Mailing of agenda packages,overnight deliveries,correspondence, etc. Insurance—General Liability The District will incur expenditures for public officials'liability insurance for the Board&Staff. FY 2016 has a proposed increase of 15%. Printing&Binding Printing and Binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes, etc. Legal Advertising The District is required to advertise various notices for monthly Board meetings, public hearings, etc in a newspaper of general circulation. The amount budgeted for FY2016 reflects last year's expenditures. Miscellaneous—Bank Charges Bank charges that incurred during the year. Miscellaneous—Assessment Collection Cost This represents 2.0% Collier County Tax Collector Fees for services rendered in assessing and collecting 2016 Assessment Roll. Office Supplies Miscellaneous office supplies related to the preparation of agenda packets. Annual District Filing Fee The District is required to pay a $175 annual fee to the Department of Economic Opportunity Division of Community Development. Annual Operating Budget Fiscal Year 2016 Page 4 1611 B3 Heritage Greens Community Development District General Fund Budget Narrative Fiscal Year 2016 Expenditures - Public Safety Contracts—Security Services The District has contracted with Kent Security to have a security officer on duty at the front gate for a set period of time to check guest coming into the community and tour the property to check for any problems that may need to be addressed. The amount budgeted is the same as last year. Contracts—Cleaning Services This includes guardhouse cleaning services. Contracts—HVAC To service the air conditioning unit at the guardhouse. Communication—Telephone This includes any telephone or fax usage for the guardhouse to allow the security officer to be able to communicate with management and residents. This also allows the gate system to be operable when there is no security officer present. Electricity—Entrance Electricity usage for the guardhouse. Costs are based on historical expenses incurred with Florida Power&Light (FPL). Utilities—Water&Sewer Any cost associated with the water and sewer used at the guardhouse. Lease—Carts The District leases a golf cart for$750 every six months. The guard-on-duty uses it to do community patrol and to lock and unlock the community center. R&M—Gates This represents any repairs or maintenance that may need to be done to the gates. R&M—Gatehouse Cost associated with any normal repairs and maintenance of the guardhouse along with the cost incurred with Collier County Utilities to run the tele-entry system. Op Supplies—Transmitters Cost associated with supplying transmitters to residents for operation of the gate. Op Supplies—Gatehouse Costs associated with any supplies purchased for use within the guardhouse. Capital Outlay—Equipment Any capital items needed to improve security within the District. Annual Operating Budget Fiscal Year 2016 Page 5 161 1 B3 Heritage Greens Community Development District General Fund Budget Narrative Fiscal Year 2016 Expenditures-Landscape Contracts—Landscape The District is responsible for cutting all CDD property which are common areas which includes the entry way and guardhouse. Contracts—Preserve Maintenance The District has contracted with Aquatic Weed Control, Inc for the maintenance of the preserves.Currently treatments are on a semi-annual basis. Electricity—Irrigation Any electricity cost incurred to run the irrigation system as well as the fountain that is owned by the District. R&M—Renewal and Replacement This line item includes costs associated with renewing or replacing plant material on CDD property. Additionally, various repair and maintenance costs incurred as needed. R&M—Canals The District is responsible for maintaining the canal banks of high weeds and must cut them several times per year or be subject to property maintenance code violations. R&M—Fountains This is to include any repairs or maintenance that need to be addressed to make sure that the fountains the District is responsible are in proper working order.The amount budgeted for FY16 reflects last year's expenditures. R&M—Grounds Funding if needed for the District to apply mulch and pesticides to all CDD property identified as common areas. R&M—Irrigation Cost associated with the irrigation system through out the District. R&M—Preserves The District is responsible for having the preserves treated for invasive plants on an annual basis. Miscellaneous—Special Projects This is a contingency in case the District is to incur costs relating to any special projects that are felt to be needed and identified by the Board of Supervisors. Expenditures - Road and Street Facilities Electricity—Streetlighting Street Lighting usage for District facilities and assets. Costs are based on historical expenses occurred incurred with Florida Power&Light(FPL). R&M—Drainage The District is responsible for making any.repairs to the storm drainage infrastructure. Annual Operating Budget Fiscal Year 2016 Page 6 x. 61 1 83 Heritage Greens Community Development District General Fund Budget Narrative Fiscal Year 2016 Expenditures- Road and Street Facilities (Continued) R&M—Roads&Alleyways This represents miscellaneous repairs of the roads and alleyways of the District. R&M—Sidewalks Includes all costs associated with sidewalks within the District. Traffic Signage Rehabilitation Any costs that are associated with any roadway signage the District may incur. Reserves—Roadways Designated Funds set aside for future road improvements. Annual Operating Budget Fiscal Year 2016 Page 7 161 183 HERITAGE GREENS Community Development District General Fund Exhibit"A" Allocation of Fund Balances AVAILABLE FUNDS Amount Beginning Fund Balance-Fiscal Year 2016 181,129 Net Change in Fund Balance-Fiscal Year 2016 - Reserves-Fiscal Year 2016 Additions 24,850 (Total Funds Available(Estimated)-9/30/2016 205,979 I ALLOCATION OF AVAILABLE FUNDS, Assigned Fund Balance Operating Reserve-Operating Capital 58,697 III Reserves-Drainage 6,000 Reserves-Fountains 5,500 Reserves-Irrigation System 7,500 Reserves-Signage 1,000 Reserves-Roads and Sidewalks-Previous years 24,651 Reserves-Roads and Sidewalks-FY15 20,000 Reserves-Roads and Sidewalks-FY16 24,850 69,501 Reserves-Wall Painting 6,000 Reserves-Wall Replacement 12.786 Total Allocation of Available Funds 166,984 I Total Unassigned(undesignated)Cash $ 38,995 Notes (1)Represents approximately 3 months of operating expenditures Annual Operating Budget Fiscal Year 2016 Page 8 161 1 B3 Heritage Greens Community Development District Supporting Budget Schedules Fiscal Year 2016 161 1 3 HERITAGE GREENS Community Development District Comparison of Assessment Rates Fiscal Year 2016 vs Fiscal Year 2105 FY 2015 FY2016 Gross Assessments 242,903 242,903 Assessable Units 527 527 Gross Assessments Per Unit $ 460.92 $ 460.92 III Annual Operating Budget Fiscal Year 2016 Page 9 Ibl i B3 RESOLUTION 2015-09 A RESOLUTION LEVYING AND IMPOSING A NON AD VALOREM MAINTENANCE SPECIAL ASSESSMENT FOR THE HERITAGE GREENS COMMUNITY DEVELOPMENT DISTRICT FOR FISCAL YEAR 2016 Preamble WHEREAS, certain improvements existing within the Heritage Greens Community Development District and certain costs of operation,repairs and maintenance are being incurred;and WHEREAS,the Board of Supervisors of the Heritage Greens Community Development District find that the District's total General Fund operation assessments,taking into consideration other revenue sources during Fiscal Year 2016,will amount to$242,903;and WHEREAS, the Board of Supervisors of the Heritage Greens Community Development District finds that the non-ad valorem special assessments it levies and imposes by this resolution for maintenance on the parcels of property involved will reimburse the District for certain special and peculiar benefits received by the property flowing from the maintenance of the systems, facilities and services apportioned in a manner that is fair and reasonable, in accordance with the applicable assessment methodology;and WHEREAS, the District Board understands that this resolution levies only the maintenance assessments for Fiscal Year 2016,the Chair of the District,or the designee of the District Manager,shall certify a total non-ad valorem assessment roll in a timely manner to the Tax Collector in and for Collier County for collection to include all assessments levied and approved by the District on the property including those for debt service as well as for special maintenance assessments. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE HERITAGE GREENS COMMUNITY DEVELOPMENT DISTRICT OF COLLIER COUNTY, FLORIDA; Section 1. All the whereas clauses are incorporated herein and are dispositive. Section 2. A special assessment for maintenance as provided for in Chapters 190.021(3), Florida Statutes, (hereinafter referred to as assessment) is hereby levied on the benefitted parcels within the District. • 161 1B3 Section 3. That the collection and enforcement of the aforesaid assessments on said benefitted parcels shall be by the Tax Collector serving as agent of the State of Florida in Collier County (Tax Collector)and shall be at the same time and in like manner as ad valorem taxes and subject to all ad valorem tax collection and enforcement procedures which attend the use of the official annual tax notice. Section 4. The levy and imposition of the maintenance special assessments on the benefitted parcels within the District will be combined with the debt service non-ad valorem assessments, if any, which were levied and certified as a total amount on the non-ad valorem assessment roll to the Collier County Tax Collector by the designee of the Chair of the Board on compatible medium no later than 31 August, 2015, which shall then be collected by the Tax Collector on the tax notice along with other non-ad valorem assessments from other local governments and with all applicable property taxes to each applicable platted parcel of property. Section 5. The proceeds therefrom shall be paid to the Heritage Greens Community Development District. Section 6. The Chair of the Board of the Heritage Greens Community Development District designates the District Manager to perform the certification duties. Section 7. Be it further resolved,that a copy of this Resolution be transmitted to the proper public officials so that its purpose and effect may be carried out in accordance with law. PASSED AND ADOPTED this 17th day of August,2015,by the Board of Supervisors of the Heritage Greens Community Development District,Collier County,Florida. a Ai, ./6„;12__ Calvin Teague G Coombs Secretary Chairman 161 1B3 REQUEST FOR PROPOSAL AUDITING SERVICES For Heritage Greens Community Development District • 161 1B3 SECTION I—INTRODUCTION/INFORMATION Severn Trent Management Services, on behalf of the Heritage Greens Community Development District is requesting proposals from qualified independent Certified Public Accounting firms for independent annual audits of the District's general purpose financial statements for the fiscal year ending September 30,2015,and thereafter subject to an annual renewal of the engagement. All requests for information or clarification should be communicated to Stephen Bloom at SbioomQ severntrentms.com,or phone at 954-753-5841,extension 3022. A copy of the proposal shall be e-mailed to SbloomAseverntrentms.com and ten(10)copies shall be sent to the address below by 11:00 a.m.on Friday July 23,2010. The envelope must be marked"Auditing Services-Heritage Greens Community Development District": Severn Trent Management Services 210 North University Drive,Suite 702 Coral Springs,Florida 33071 Attn: Stephen Bloom SECTION II-TECHNICAL SPECIFICATIONS/PROJECT DESCRIPTION The District desires the Auditor to express an opinion on the fair presentation of its general purpose financial statements in conformity with generally accepted accounting principles which meets the requirements of the Florida Statutes. A community development district is a special purpose local government established under Chapter 190, Florida Statutes. The certified public accounting firm licensed under chapter 473, Florida Statutes,responding to this proposal shall be qualified to audit according to government auditing standards under the Florida Board of Accountancy,AICPA,the General Accounting Office,and rules of the Auditor General of the State of Florida. SECTION III—CONSIDERATION FOR AWARD All responsive proposals submitted will be evaluated and considered by the Audit Committee of the District. Proposals will be evaluated using the information in accordance with Florida Statute 218.391 and shall include,but are not limited to,ability of personnel,experience,ability to furnish the required services,and such other factors that may be determined by the audit committee to be applicable to its particular requirements. 2 161 1 B3 Evaluation and Ranking Form Rank Firm Professional District experience Staff depth/ Fee Score Name Standing/ability and knowledge ability to perform of personnel 25 pts 25 pts 25 pts 25 pts 3 161 1 B3 Original Message From: Mark LaForce(mailto:markl @curbsystems.net) Sent:Wednesday,August 05,2015 9:17 AM To:Faircloth,Justin Cc: brian@curbsystems.net Subject:RE: Heritage Greens CDD-Sidewalk Repairs Hey Justin, Attached are the items that I say on the project,that could be possible extras.The recommended items would be- the repair of one inlet top(1 ea x$1000.00/ea=$1000.00)and remove and replacement of 42 If of curb/valley gutter(42 If x$30.00/If=$1260.00).The total of the recommended items would be$2260.00.The 42 If includes the two extra spots that you emailed me about on Morning Sun and Avian(27 If). The other possible items were-grinds-33 ea(33 ea x$50.00/ea=$1650.00),sidewalk replacement- 128 sf(128 sf x$17.50/sf=$2240.00),curb/gutter replacement-32 If(32 If x$30.00/If=$960.00). The total of the possible items would be$4850.00. Please email back which way you would like to proceed,so we can get you a change order for the extra work before we start.Brian emailed you with his schedule the other day. Thanks, Mark LaForce Curb Systems of S.W. FL and Sarasota,LLC 10964 K-Nine Dr. Bonita Springs,FL 34135 239-947-3777 Fax 239-947-1386 Original Message From: Faircloth,Justin[mailto:Justin.Faircloth @stservices.comj Sent:Thursday,July 23,2015 10:47 AM To:Mark LaForce Subject: Heritage Greens CDD-Sidewalk Repairs Mr.LaForce, As discussed on the phone today,the Heritage Greens CDD Board has decided to move forward with your proposal.Please see the attached signed proposal,however,the Board would like to add two more locations that are on the roadway swells/gutters:1886 Morning Sun Lane and 1840 Avian Court. In addition,the Board would like to know your pricing for grinding and a linear foot pricing for other repairs.They would like to know these prices beforehand as they want you to look along the community roadways and determine if there are additional trouble spots that you would recommend for immediate repair(parking lots are not to be included as they are private property). I would appreciate you compiling this list while your crew is on site and sending me an estimate to have them included.I will then present your recommendation to the Chairman for review. Lastly,the District requires all vendors to provide a certificate of insurance with Heritage Greens CDD listed as an additional insured.You may use the following for your insurance: 161 1B3 CURB SYSTEMS OF SW FL& SARASOTA,L.L.C. PROPOSAL 10964 K-NINE DR BONITA SPRINGS,FL 34135 Date Proposal# PH:(239)947-3777 FAX:(239)-947-1386 7/7/2015 25209 diiIcay,.9 Addres Project 0.0 0 SEVERN ENT HERITAGE GREENS-SIDEWALK REPAIRS(2015) ATTN. JUSTIN REVISED 8/24/15 Proposal only,contract and schedule must be agreed upon before start of work.This proposal is good for 30 days.Free access to work area required(chute pours from redy-mix truck).Only items shown on proposal are included.Not responsible for engineering,testing,layout,sub-grading,locates,traffic control,conduit less than 18"below finish grade in location of work(including but not limited to:irrigation,electrical,plumbing,pipes,etc.),clean-up of excess material(including but not limited to,base-rock,dirt,asphalt, etc.),sealer(concrete or Joint),Joints other than sawcut or 1/2"bituminuous fiber or surface treatments per FDOT spec.Workmanship shall adhere to FDOT Standard Edition per contract documents Owner shall carry fire,tornado&other necessary insurance.Type D curb is trench in after paving unless specifically noted otherwise on proposal. Concrete is 3000 psi with no reinforcement unless noted otherwise on proposal. Any deviation fromn said specificaion involving extra cost will be executed only upon written order and will be come an extra charge over and above this estimate.All contracted work is warranted for one year from the last day of contracted work for defects in workmanship.Minimum scheduling requirementrs per mobilization as follows: 3,000 LF machine pour,6,400 SF on flatwork,500 LF handwork curbs.Work damaged by others will be billed at unit rates plus applicable mobilization.All items will be installed linear.Areas of work left to accomodate others will require an additional mobilization per incident. QTY UNIT DESCRIPTION UNIT COST TOTAL FIELD MEASURE REQUIRED FOR FINAL BILLING. UNIT PRICE PROPOSAL.THIS PROPOSAL AND ITS INTENT IS TO BE INCLUDED WITH THE CONTRACT AGREEMENTS AS AN ATTACHMENT. ALL WORK TO BE DONE IN(1)MOBILIZATION.* 108 SF REMOVE&REPLACE CONCRETE SIDEWALK,4"THICK,SAWCUT JOINTS, 17.50 1,890.00 BROOM FINISH WITH NO REINFORCEMENT.MORNING SUN-2189,2117, 1717, 1697,CRESTVIEW-2060(UNIT PRICE QUOTE-MINIMUM BILLING TO BE 108 SF) 34 EA GRIND SIDEWALK JOINTS(UNIT PRICE QUOTE-MINIMUM BILLING TO 50.00 1,700.00 BE 34 EA) EXTRA ITEMS THAT WERE OBSERVED BY CURB SYSTEMS: 1 EA REMOVE AND REPLACE 1260 THROAT INLET-POUR TOP AND THROAT 1,000.00 1,000.00 ONLY.RING AND COVER TO BE REUSED.(UNIT PRICE QUOTE- MINIMUM BILLING TO BE I EA) 74 LF REMOVE&REPLACE CURBS/2'VALLEY GUTTER(UNIT PRICE QUOTE- 30.00 2,220.00 MINIMUM BILLING TO BE 74 LF) 33 EA GRIND SIDEWALK JOINTS(UNIT PRICE QUOTE-MINIMUM BILLING TO 50.00 1,650.00 BE 33 EA) 128 SF REMOVE&REPLACE CONCRETE SIDEWALK,4"THICK,SAWCUT JOINTS, 17.50 2,240.00 BROOM FINISH WITH NO REINFORCEMENT.(UNIT PRICE QUOTE- MINIMUM BILLING TO BE 128 SF) • Signature: Total Printed Name/Title: Company Name: Page 1 Date: CURB SYSTEMS OF SW FL&SARASOTA,L.L.C. b I 1 B 3 PROP SAL 10964 K-NINE DR BONITA SPRINGS,FL 34135 Date Proposal# PH:(239)947-3777 FAX:(239)-947-1386 7/7/2015 25209 pernp/ 311 Tess 6/ �. Project 0 SEVERN T NT ATTIC:JUSTIN HERITAGE GREENS-SIDEWALK REPAIRS(2015) REVISED 8/24/15 Proposal only;contract and schedule must be agreed upon before start of work.This proposal is good for 30 days.Free access to work area required(chute pours from redy-mix truck).Only items shown on proposal are included Not responsible for engineering,testing,layout,sub-grading,locates,traffic control,conduit less than 18"below finish grade in location of work(including but not limited to:irrigation,electrical,plumbing,pipes,etc.),clean-up of excess material(including but not limited to:base-rock,dirt,asphalt, etc.),sealer(concrete or joint),joints other than sawcut or 1/2"bituminuous fiber or surface treatments per FDOT spec.Workmanship shall adhere to FDOT Standard Edition per contract documents.Owner shall carry fire,tornado&other necessary insurance.Type D curb is trench in after paving unless specifically noted otherwise on proposal. Concrete is 3000 psi with no reinforcement unless noted otherwise on proposal. Any deviation fromn said specificaion involving extra cost will be executed only upon written order and will be come an extra charge over and above this estimate.All contracted work is warranted for one year from the last day of contracted work for defects in workmanship.Minimum scheduling requirementrs per mobilization as follows. 3,000 LF machine pour,6,400 SF on flatwork,500 LF handwork curbs.Work damaged by others will he billed at unit rates plus applicable mobilization.All items will be installed linear.Areas of work left to accomodate others will require an additional mobilization per incident. QTY UNIT DESCRIPTION UNIT COST TOTAL -FIELD MEASURE REQUIRED FOR FINAL BILLING.-UNIT PRICE PROPOSAL-MINIMUM BILLING AS QUOTED ABOVE. --NO NIGHT WORK FIGURED.-FORM,PLACE AND FINISH ONLY.- LAYOUT,TESTING AND MAINTENANCE OF TRAFFIC BY OTHERS.-ALL EXCAVATION AND GRADING TO BE DONE BY OTHERS UNLESS OTHERWISE NOTED ABOVE.-THIS PROPOSAL AND IT'S INTENT IS TO BE INCLUDED WITH THE CONTRACT AGREEMENTS AS AN ATTACHMENT.-- SIGNED PROPOSAL OR CONTRACT TO BE RETURNED WITH NTO AND BILLING INFORMATION PRIOR TO JOB BEING PUT ON SCHEDULE.- BOND IS NOT INCLUDED IN THIS BID,IF REQUIRED,PLEASE CONTACT US FOR AN ESTIMATE.--NO CONCRETE REMOVALS INCLUDED,UNLESS NOTED ABOVE.-NO COLORED CONCRETE,STAMPED CONCRETE OR SPECIAL FINISHES,UNLESS NOTED ABOVE.-IF MORE DAYS ARE REQUIRED TO COMPLETE THE PROJECT THAN WHAT IS QUOTED ABOVE, ADDITIONAL MOBILIZATION COSTS WILL BE PRICED FOR EACH OCCURRENCE.-SITE SPECIFIC SAFETY MEETINGS,BADGING,OR ORIENTATIONS NOT INCLUDED.IF REQUIRED,THERE WILL BE A$25.00 PER HOUR CHARGE PER PERSON VIA CHANGE ORDER. NOT RESPONSIBLE FOR BASE,ASPHALT,PAVER BRICKS,BACKFILL, SOD,LANDSCAPING,IRRIGATION,BURIED LINES,EXISTING UTILITIES OR THE REPLACEMENT OF THESE ITEMS. • Signature: Tota 1 $10,700.00 Printed Name/Title:///G,t l!. ��i/P� �✓ !�J- ,ea�- Company Name: /�/!,C./"z,,c°i _ di15' ( Page 2 Date: I/2' ✓ - 1 1 1B3 _ _ J 4-. C a1 E d u 03 Q .QL._ m cc U -E < 3 U 0 d 4+ C CU E O u 0 1a "' O. aa) d c a o o LO 4., N ar C m aJ a-I L% 1n C C ai E a) u 1 co Q. 4-I O 0 as C: Y_ m O aJ r c 0 Q w s .a m m e-4 . N N N e-4 N c-1 e-1 N N 1-1 ci N e-4 1-1 .-1 .-1 L C 00 'C LE 0 Y a . O 0 l0 O up ct O ct co CO O 00 N-- n u■ n n tJ't ra e4 h m to C N N tD O e-■ N c' ct 441 4.0 00 Ol 0 ul c-N lD tIl 1-1 Ol O O d' N N N m m m m m m m m m e-I e-1 .-1 .-1 0 0 0 Ol Cl 00 N . 2 C C N N N N N N (V N N N N N lV N N N N N N e-1 e-I ri r-I L N 4t C : O o y Y O aJ H r 0 ? a) J 0 CU c d \ 0 00 7 41 NI }= o V1 C ,L .Q C C 't C al C Z 3 CU al t0 a! 4J C v C U I.. 1. U O v l9 -.I v O (./1 d E � m `-4) C r +ta_+ .6.; '� C O t O L. L o cu CU CU CU S CC S S C Q 161 1 B ` 0 CD ct N > (�/ > > > > > - > < _ N N _ N N y.. N O 0 O v- w- O w- O w- O - 0 O - O Q _ N e-1 cf Lfl c-1 L!1 O Q W N N N rl m m a-1 m N Ln ro .-+ O m L-I Lt N CO N Lfl Li) L" Q NN Lfl m s Ln i m L0 N N co x c-7 r1 Q1 ri Q 00 x 00 N N •'1 N c-1 0J 00 !0 Ql ro E E 0) 0) O1 01 L]. Q. LID CO 00 00 { •• CO CU v • u 5 co CO 161 1 Bo SECURITAS EXECUTIVE SUMMARY August 5th,2015 Justin Faircloth Heritage Greens CDD Naples, FL Justin. We appreciate the opportunity to present our capabilities and services for Heritage Greens CDD.As an organization we work with over 60 residential communities throughout Collier&Lee County.Our experience gives us the ability to share best practices with all of our residential clients in the area and we look forward to understanding how we can tailor our solutions to the culture at your community. Within the communities that we service,we find that the follow factors make the biggest impact: • Management Support and Communication • Training and Development of the Officers • Greater Benefits to the Team • Budget Control with Innovative Solutions Management Support and Communication—A critical piece of any successful program,is leadership for the on- site team members. It is not the responsibility of the on-site management to manage the overall security program. Instead,it is up to us,as a professional security company,to provide the necessary support and act as your security consultants in order to design and manage the optimal program. As a way to ensure you receive the service you deserve,our Branch Managers only work with 12-15 clients;versus the industry average of 40-50. This allows them to dedicate time to work on the front lines with our team members and clients. A smaller portfolio size will allow your branch manager the time to act as your security consultant and provide recommendations/solutions in many diverse areas. Your manager will ensure that you are always aware of the effectiveness of your security program by running through scheduled management communications. Training and Development of the officers-Basic industry and on-the-job training is not enough for the officers to gain the right skill sets which will allow them to meet our expectations. It is critical that we provide continuous training to the team members on the skill sets they actually need and will use at Heritage Greens.Through our web based learning management system(LMS)we will set up a continuous training schedule for each team member.The training schedules will consist of training modules to enhance the skill sets specifically needed while working at Heritage Greens.Here a brief overview of the training we will provide: ertical Market Specialization Gated Community Training: • Community/Public Relations Privacy leaves . • Readapt aWtmtor Access Control • Traflle Management `t;,q '+t ,a • .h • Pramlae LiabIi,ty/Risk Management • Inaatmt•and Reports '3 Prom urca '� 1B 161 al Wit ai 7.' °R rl. sYS SGCURITAS Greater benefits to the team—In addition to the support stated above,we provide the following benefits to our team members: o Free Uniforms—provided a full set—new uniforms delivered promptly and in the field o Free Life Insurance($5000)for full time employees j o Medical,Dental,Vision,STD,Term Life Insurance available. o Internal Promotions o Easy transfer flexibility to any state and several countries around the world o Referral Bonus Program I o Lead Bonus Program o Savings Bond and 401K Plan o Scholarship Programs o Up to two weeks paid Vacation o Pay-check flexibility o EAP(Employees Assistance Program) o Corporate Discount program o Excellence in Service(EIS)Magazine Bonus Budget control with Innovative solutions-It is important to partner with an organization that can provide maximal value back to the security spend. We do not just function as a security personnel company;we operated as your security consultants. Secuntas is a total security solutions provider and we find that the strongest programs consist of a strategic balance between people and technology. We call our approach"Integrated Guarding", Integrating Guarding Guarding 0 Onsets Remote Mobile Pius efly , .. l SBouritasConnect Security Systems Intelligence Pinkerton Specialty Services J Overall,we are looking to provide you with the greatest value for your spend through support,communication and superior service. By bringing you the best practices in the industry,we are dedicated to providing you with nothing short of service excellence. We appreciate this opportunity to propose our services and present our capabilities. We look forward to hearing your feedback on our proposal and addressing any questions you may have. Sincerely, p £aGf2ewaa Satt'o Ro ett Samantha Sutton Robert French Business Development Manager Branch Manager 239.292.8734 239.410.5486 16 I 1B3 a • • SECURITAS Investment Proposal RATE SUMMARY Securitas proposes the following rates for Heritage Greens. These rates are all-inclusive as defined below and will remain in effect 60 days from 8/5/2015. PQSIt1q _j` `+.,,.* Wage Rate Bill Rat ;,` rnat ,Mort t„ 5 ,,, Of, . ,S_ 1 ' ;' Security Officer 56 $10.75 $16.86 $4,091 $49,096 • State Sales tax is not Included in the rates above and will be added where applicable. • Premium Rate: is 1.5 times the Standard Rate and is applicable for the following: o Excess hours specified over contract with less than 72 hour notice. o All hours over forty hours worked by a security officer,specifically requested by client. o Recognized holidays(6). • Rates include the following Items: o ACA-compliant health care plan for each employee o Recruitment,background screening and hiring costs o Employee wages,plus all payroll taxes and insurance o Excellence in Service performance recognition program o Branch award qualification for Officer of the Month,Quarter and Officer of the Year o Free life insurance and paid vacations as described in benefits section o Complete uniforms for each season,including replacements as needed o Introductory,pre-assignment and paid on-site training o Learning Management System to track completed courses and test scores o Monthly service review and planning meetings with local branch manager c Computer-based post orders,including client emergency response procedures o Site-specific written test based on post orders and client policies o 24-hour National Communications Center o General liability insurance coverage 161 1B3 rii---_--i Iri, ENT ONE SOURCE.. INFINITE SOLUTIONS. ll ,^FW,,,Vatt:s ,f h a.Lw' �aN'.S+zarti' 2,�,x�Gs,:3tss7'n°,.W.�,;;@,4Lf4:c2iY9b»mti;C?,Siri, X.+' +ra wa:LS"4'`^t yr zC F4?:?.isit7'kz' lrb c.-a.:'",'_»,L3a^.4v-.u'.34t 0.0.. A+.�- °,-.-'< abr 4;,:.... ! • . * •.• , .. 6 i t , re s a T" R'4I S`J - .. `, ' tg a a A',4,...,;.„„„.„. t t u „r "i. a nw; f � e _ , mr+, K N .. w -, -.. - , v m",' x.. � : ' v 4,1 y r,.. ,n-�d.axttix. "`'s�'3 �..>. k Es,+ '�.,, ,�.ie"�v;F`Y�"�,�btm`3.i."�Mgrsa.M.,�a�.,...z ,.,. ...,. a.,.. k .s.'kr �a Y��:e.�aRv Proposal to Serve: HERITAGE GREENS Smartphone Video Intercom System 161 1 B � August 14,2015 T t� KENT 1� Justin Faircloth Heritage Greens HOA ONE SOURCE.INFINITE SOLUTIONS. I5.777SJII I koMHrvloes.are Dear Justin, It has been a pleasure providing Heritage Greens with security services. Thank you for the opportunity to showcase Kent Services and the many ways we can positively impact Heritage Greens. As a company, we pride ourselves on always remaining a step ahead of the competition in everything we do from the advanced security technology we bring our clients to the level of quality we guarantee when we assume janitorial and maintenance responsibilities. For more than three decades, Kent has delivered a full range of personnel and technology solutions to clients including residential and commercial properties; hospitality industry properties; cities and municipalities; educational institutions;three Super Bowls;and many others. Today,we remain a family-owned and operated business.We are an industry leader that understands that success is a direct result of always adhering to the principles of providing our customers with genuine service and exceptional quality built on solid core values. Included in this proposal is a brief synopsis of our corporate structure and capabilities. I'm confident that you will find the information useful in your decision making process. In the meantime, please do not hesitate to call me directly should you have any questions or require any additional information. Once again,thank you for the continued opportunity to do business with Heritage Greens. Sincerely, Shelly Tygielski President Kent Services 14600 Biscayne Boulevard Miami,FL 33181 (P)305-919-9400 ext.216 stygielski@kentservices.com 161 1 B3 Kent Technologies Kent Technologies®- a division of Kent Services- delivers the most advanced and cost-effective security solutions available today. Founded by security and imaging technology veterans,we are uniquely capable of bringing Heritage Greens the most sophisticated systems and the finest remote team to man, monitor and ensure top performance. Our turnkey approach incorporates biometrics access control systems, smart cameras and voice recognition technology to bring you a solution that is far more formidable than traditional guarded security, while dramatically reducing manpower costs and the risk of human error. Kent Technologies allows you to remotely manage your security and business needs. However, unlike passive video systems of the past, our technology is responsive, linked in real-time to trained security professionals and virtually impossible to avoid or compromise. As your partner, a Kent-certified technician will conduct a site analysis of Heritage Greens in order to gain a full understanding of your property, its risk profile and what solutions best fit your needs. We guarantee to provide you with a customized and fully integrated security solution. This includes guiding you through every step of the process. From our initial meeting to recommending the best technology to installation and training, we will be there to explain, listen and make sure you are 100% confident and satisfied in your security solution. We will provide better security and a better cost-to-performance ratio than any other company in the industry.This is our firm promise to Heritage Greens. 161 1B3 This is Heritage Greens' new front gate call box. C , t,'... ex _ yep ¢,' .,,s , ,,. : -',1 M ', : t ' ' ''" -'"II I ,h. -2-'1.'" F, `Y Gn �Y S Y f4 l A e` -. The first smartphone video intercom designed for the needs of the multifamily market. • Front entrance touch screen • smartphone mobile app intercom • Integration with property management • Eliminates all in-unit hardware and wiring software • Record of every visitor • Plug N'Play installation • Cloud-based data storage k 3 ButterflyMXTM ButterflyMX 161 1 B3 Get the Message / � No Smartphone? Every Time. da No problem! r Residents without smartphones receive a standard Visitors can leave detailed voice and text messages phone call,and they can still view messages and for tenants directly from the ButterflyMX panel. door release events via their web account. Butterfly Ma' Virtual Property ' Virtual Keys Management Virtual Keys are QR codes that guests or service Visitors can still interact with the Property Management personnel can scan at the panel for timed access office or Property Manager via voice or video call from (expires after 2-24 hours). the ButterflyMX panel,whether they are on-site or off. ButterflyMX-the First Smartphone Video Intercom for Multifamily aullerity.9, How it Works Redefining the Intercom for the Mobile Age Visitors use a touch screen to cat a resident on •ButterflyMX is built from the ground up as a the ButterflyMX mobile app multifamily technology platform: Residents without a Smartphone receive a r,Smartphone based video intercom phone call to open the door 0 Eliminates wiring and hardware r,Security focused with record and thumbnail of Touch Screen at Bulidimt Entrance Caih Residents'Mobile Aoo visitors 4 Future Proof-with remote software upgrades and maintenance s Integration with PMS On trend with life-style choices of multifamily s residents Simple Installation-Retrofit&New Develoi meats *Only 3 connections required:power, Ethernet,door release Resident Validation for ButterflyMX at the Remo Small 14"x 15"footprint S.,. 078%of residents using Weatherproof housing-NEMA 4/IP65 ButterflyMX recommend that it be instated in other[buildings). lif ratings ;,• 1 Bu''""rv` a Minimal construction coordination -°° ....,„rod*.Perhlt..or IMIMIN.140 • 4 Integrates with existing access control 161 1 B3 No Smartphone? No problem! ButterflyMX is designed to work with land line and mobile phones •• - •�•• — as well as our mobile app. Residents without a smartphone simply select "Phone Call" in their Contact Preferences to receive a phone call to whatever number they prefer. When a visitor calls the Swipe to Open Door resident,they just"dial 9"to open the door. Enhanced Security ButterflyMXTM offers a host of security focused features never available before, including the first ever database of door release events with a time/date stamp and picture of every visitor let in via WIEN the system. The building management tools are simple and easy to use. ButterflyMXTM allows property managers and residents to track activity and feel an extra level of comfort. For Property Management Easy to Manage Enhanced Security Features • Take control of all building intercom • Keep track of visitors and guests going in features via intuitive web portal for building and out of the building:A photo and time- managers. stamp will capture and log all door access • Communicate with residents easily by events. utilizing the building-wide messaging capability. Building-wide Messaging • Add tenants to the front entrance touch • Leave a message for residents via the screen contact directory instantly nr via an hnildina-wide mescaaina feature. 161 1B3 Thank You! I hope you find this proposal useful. This showcases just a few of our services that can pertain to some buildings you manage. Our goal is to provide you with a capabilities blueprint highlighting the scope of expertise and technology Kent Services can deliver to I-leritage Greens. Should you require additional information or a more detailed explanation of any of our service areas, please do not hesitate to contact us. Our senior management is always available to talk with you at your convenience. Once again, thank you for expressing interest in Kent Services. KENT SERVICES 14600 Biscayne Boulevard North Miami,FL 33181 T: 305.919.9400 www.kentservices.com 161 i McGann, Lisa From: Faircloth,Justin Sent: Friday,August 14, 2015 4:04 PM To: McGann, Lisa Cc: Teague, Calvin Subject: Fw: Heritage Greens Access Control Proposal Attachments: 3BC1A1CF-54FC-4540-8CA4-99281620CB2B[60].png;9A61ECD2-6605-4824- B0F3-6B64870CCC3C[60].png; Heritage Green PayRate History.pdf; Heritage Green Butterfly MX.pdf Importance: High Lisa, Would you please print 7 copies of this email including the two PDF attachments for Heritage Green's meeting on Monday for me? Cal,this response came from the President of Kent Security.They are willing to meet with the Board if necessary. Thank you, Justin From: Shelly Tygielski<stygielski @kentservices.com> Sent: Friday,August 14,2015 2:37:31 PM To:Faircloth,Justin Cc:Thomas Wall Subject: Heritage Greens Access Control Proposal Justin, Thank you for your patience in waiting for this information. Attached please find the proposal for a video monitoring system for Heritage Greens.The system we are recommending is called Butterfly MX.We have installed the system in dozens HOAs and Condominiums around the country and we are getting great feedback from residents and their visitors. This system can replace the current call box you have on site and offer the ability to directly contact residents OR can be used to conduct a remote guard service—whereby we would have a virtual guard interact with the officers in lieu of having a guard at the gate. We can replace the guard at the gate 24/7 with a virtual guard for a rate of$7.50 per guard hour,which is half of what you pay today for physical guard to be there.We can have this option available as well for only the hours a physical guard is not there. It is the community's decision. If you replace the guards at the gate with virtual guards,you can reallocate that money to a rover who can conduct guard tours around your community. 161 1 B3 I know that Tom offered to have our Road Supervisors conduct guard tours on a frequent basis throughout the day at no cost to your Association.That offer still stands. But if your board desires to have more hours of roving service,this is certainly an option to help make that happen and not break the bank,so to speak. We are more than happy to come and demo the Butterfly MX system for you and the board at the next board meeting. Also attached is our Pay Rate history,since we started at the account. If you would like to elevate the level of guard services at the community,we would suggest a higher bill rate for the guards,so that we can pay the guards a higher and more competitive rate and hire candidates from a different pool of officers. We can further discuss this in more detail at your convenience. In addition to this, I pulled up some statistics regarding the low/high/mean wage rates in the Naples/Fort Myers area for Security Officers from the Department of Labor website. Here is the information below: Security Officer Wage Naples/Fort Myers Area Low High Mean $9.98 $16.48 $12.06 Results based upon 2011 National Labor Statistics US Government www.bis.gov security officer<http://www.bls.gov/oes/current/oes339032.htm> Thank you for the opportunity to service your community. I would very much welcome the opportunity to come out and meet with your residents. Regards, Shelly Shelly Tygielski I President E:stygielski@ kentservices.com<mailto:stygielski @kentservices.com> [cid:2D8CFF10-587C-49E6-B9D3-E29061DB2752] KENT SERVICES 14600 Biscayne Boulevard North Miami, FL 33181 T: 305.919.9400 Ext.216 C: 954.274.9987 www.kentservices.com Find Us On: [cid:5B6F9DBA-F21C-42 F5-A69F-76798C6A81FD] Facebook:www.facebook.com/kentservices Linkedln:www.linkedin.com/company/kent-security 2 161 1 B3 Twitter:www.twitter.com/Kent_Security Google+: plus.google.com/104511758400214536375/posts Our Mission:To provide our customers with peace of mind,while delivering the highest standard of service. This message is confidential. It may also be privileged or otherwise protected by work product immunity or other legal rules. If you have received it by mistake,please let us know by e-mail reply and delete it from your system. If you are not the intended recipient,you may not copy this message or disclose its contents to anyone. Please note that if this email message contains a forwarded message or is a reply to a prior message,some or all of the contents of this message or any attachments may not have been produced by the sender. Please consider the environment before printing this email. 3 1611 B3 Ui I- O 2 _ L � in 1.n 0 a a 0 V}in 'V1 VF. c m 't a EL aaaaaaaaaea* * * U - \.......Z---..\..Z Z Z d c o 6 o a a 41 g m a < < < < < < A g z'z Z Z Z Z z 0 UC Z z O OO. a C u01 u., u01 �0r1 00 „ '� ¢ aaaaaaaui � � Lo10 m0.° « �--��„--,. M r1 r, Z Z Z Z Z Z Z Z . 3 . y 1Y K40.4.,,,,k;,;, 5 '.o,,,..Y q - , } x m"', , 3d g l&g FR 51 W + ; e '..,,!.„. ..1.6,`„: P*,.--1'r z iof R.ro_a;',i*0 g g,ki.§.1 i .,1 i s 1-, 1E: $Iti,' ww fr„ '1 44,..iii gt Vt.t it . } �sr„' k”. You, ,,,,„3 ' '',''4 ,.'T".a�' a rr k.�� ra , i ti pp Co#.t*ii ' .`..k' tit `'�ffk n�.y r — m m 01 W L`''ei it 01 u0i u0i,'y u0i. u01. u0i. m :4.1.1 UI u1 u1 ,45 1'4 00 00. i a it C' t mil' f0 r1..-1 rt .1 .1 11 .--1 .-1 ri rl°rl r1 e-1. a °C a P6 2 7 OouY4n .d 'tNNNNNN w...E 77 O C 00: ,4 W N N N N N N a...N oe z,O O u'f O O 0 ,-i 0 0 0 O O V. m O a a ul vi..o ru O O,O O O'. UI UI 1,Q CO .1 00 00 0 0 0 0 0 0 �... M M 01 bP:u1 M M u1 u1 4. u1 u1 U1 0, ,- u1 �: •1- •00 . v a - Ti l v ,-1 .1 s-1 r1 .-1' rl ri r1 s-1 rl e•■ M v.LL1v.L)v> 1/).41)-uyrNJ 0 O 0 N al N 0 of 0 0 00 Q1 0 r1 N m v v1 Q 0 0 0 0 0 0 pp 0 I-I e+ P1 e1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 t N N I N N N N N N N N N N N ra v) 161 1 B3 DRAFT Notice of Meetings Heritage Greens Community Development District The Board of Supervisors of the Heritage Greens Community Development District will hold their meetings for Fiscal Year 2016 at 6:00 p.m. at the Heritage Greens Community Center, 2215 Heritage Greens Drive,Naples, Florida on the third Monday of each month as indicated below: October 19,2015 November 16.2015 December 21,2015 January 18,2016 February 22,2016 March 21,2016 April 18,2016 May 16,2016 June 20,2016 July 18,2016 August 15,2016 September 19,2016 There may be occasions when one or more Supervisors will participate by telephone. Meetings may be continued to a date, time, and place to be specified on the record at the meeting. Any person requiring special accommodations at this meeting because of a disability or physical impairment should contact the District Office at (954) 753-5841 at least two calendar days prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service at (800) 955-8770 for aid in contacting the District Office. Each person who decides to appeal any action taken at these meetings is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based. Calvin Teague District Manager 161 HERITAGE GREENS Community Development District Financial Report July 31, 2015 Prepared by SEVERN TRENT SI•:RVI( S 161 1 B3 HERITAGE GREENS Community Development District 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 Report Page 5 Bank Reconciliation Page 6 Check Register Page 7-8 ioi 83 HERITAGE GREENS Community Development District Financial Statements (Unaudited) July 31, 2015 161 1 B3 HERITAGE GREENS Community Development District General Fund Balance Sheet July 31, 2015 ACCOUNT DESCRIPTION TOTAL ASSETS Cash-Checking Account $ 142,035 Investments: Money Market Account 96,713 SBA Account 627 TOTAL ASSETS $ 239,375 LIABILITIES Accounts Payable $ 6,723 Accrued Expenses 892 TOTAL LIABILITIES 7,615 FUND BALANCES Assigned to: Operating Reserves 50,947 Reserves-Drainage 6,000 Reserves-fountains 5,500 Reserves-Irrigation System 7,500 Reserves-Roads and Sidewalks 24,651 Reserves-Signage 1,000 Reserves-Wall Painting 6,000 Reserves-Wall Replacement 12,786 Unassigned: 117,376 TOTAL FUND BALANCES $ 231,760 TOTAL LIABILITIES&FUND BALANCES $ 239,375 •° Report Date:8/6/2015 Page 1 161165 HERITAGE GREENS Community Development District General Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending July 31,2015 ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) JUL-1S ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ACTUAL REVENUES Interest-Investments $ 400 $ 333 $ 346 $ 13 $ 33 Interest-Tax Collector - - 7 7 - Special Assmnts-Tax Collector 242,903 242,903 242,787 (116) - Special Assmnts-Discounts (9,716) (9,716) (8,675) 1,041 - Other Miscellaneous Revenues - - 375 375 - Gate Bar Code/Remotes 1,200 1,000 1,100 100 175 TOTAL REVENUES 234,787 234,520 235,940 1,420 208 EXPENDITURES Administration P/R-Board of Supervisors 7,200 6,000 5,000 1,000 400 FICA Taxes 551 460 383 77 31 ProfServ-Engineering 1,000 830 987 (157) - ProfServ-Legal Services 2,000 1,670 3,925 (2,255) 98 ProfServ-Mgmt Consulting Sery 38,081 31,730 31,734 (4) 3,173 ProfServ-Property Appraiser 3,644 3,644 3,644 - - ProfServ-Special Assessment 5,463 5,463 5,463 - - ProfServ-Web Site Development 650 650 772 (122) 42 Auditing Services 3,200 3,200 3,200 - - Postage and Freight 850 710 502 208 20 Insurance-General Liability 8,225 8,225 7,557 668 - Printing and Binding 1,000 830 793 37 12 Legal Advertising 1,500 1,250 655 595 655 Misc-Bank Charges 575 480 591 (111) 47 Misc-Assessmnt Collection Cost 4,858 4,858 4,652 206 - Office Supplies 175 150 162 (12) 162 Annual District Filing Fee 175 175 175 - - Total Administration 79,147 70,325 70,195 130 4,640 Public Safety Contracts-Security Services 48,000 40,000 40,768 (768) 3,634 Contracts-HVAC 350 291 189 102 189 Contracts-Sheriff 3,000 2,500 7,013 (4,513) - Communication-Telephone 1,500 1,250 1,440 (190) 145 Electricity-Entrance 2,200 1,833 1,421 412 151 Utility-Water&Sewer 900 750 546 204 76 Lease-Carts 1,500 1,500 1,500 - 750 R&M-Gate 7,000 5,830 138 5,692 - Report Date:8/6/2015 Page 2 161 1B3 HERITAGE GREENS Community Development District General Fund Statement of Revenues,Expenditures and Changes in Fund Balances For the Period Ending July 31,2015 ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) JUL-15 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ACTUAL R&M-Gatehouse 1,130 940 670 270 238 x Op Supplies-Transmitters 1,200 1,000 794 206 - Op Supplies-Gatehouse 800 667 547 120 61 Cap Outlay-Equipment 6,200 5,170 - 5,170 - Total Public Safety 73,780 61,731 55,026 6,705 5,244 Landscape Services Contracts-Landscape 18,000 15,000 18,515 (3,515) 1,381 Contracts-Preserve Management 2,000 2,000 1,760 240 880 Electricity-Irrigation 2,200 1,830 1,541 289 165 R&M-Renewal and Replacement 1,000 830 - 830 - R&M-Canals 2,600 1,300 - 1,300 - R&M-Fountain 2,700 2,250 1,519 731 - R&M-Grounds 4,000 3,330 1,750 1,580 725 R&M-Irrigation 1,500 1,250 400 850 200 R&M-Preserves 100 80 - 80 - Misc-Special Projects 8,000 6,670 1,415 5,255 - Total Landscape Services 42,100 34,540 26,900 7,640 3,351 Road and Street Facilities Electricity-Streetfighting 11,000 9,167 7,839 1,328 866 R&M-Drainage 2,500 2,083 - 2,083 - R&M-Roads&Alleyways 2,000 1,670 800 870 - R&M-Sidewalks 3,000 2,500 - 2,500 - Traffic Signage Rehabilitation 1,260 1,050 - 1,050 - Reserve-Roadways 20,000 20,000 - 20,000 - Total Road and Street Facilities 39,760 36,470 8,639 27,831 866 TOTAL EXPENDITURES 234,787 203,066 160,760 42,306 14,101 Excess(deficiency)of revenues Over(under)expenditures - 31,454 75,180 43,726 (13,893) Net change in fund balance $ - $ 31,454 $ 75,180 $ 43,726 $ (13,693) FUND BALANCE,BEGINNING(OCT 1,2014) 156,580 156,580 156,580 FUND BALANCE,ENDING $ 156,580 $ 188,034 $ 231,760 Report Date:8/6/2015 Page 3 161 1 B3 HERITAGE GREENS Community Development District Supporting Schedules July 31, 2015 161 1 B»3 HERITAGE GREENS Community Development District Non-Ad Valorem Special Assessments-Collier County Tax Collector Monthly Collection Distributions For the Fiscal Year ending September 30,2015 Discount/ Gross Date Net Amount (Penalties) Collection Amount Received Received Amount Costs Received Assessments Levied FY 2015 $ 242,903 Allocation % 100% 11/12/14 1,536 1,536 11/14/14 21,248 904 434 22,585 11/25/14 111,443 4,739 2,274 118,456 12/12/14 65,327 2,732 1,333 69,392 01/06/15 4,865 154 99 5,118 01/29/15 9,501 238 194 9,934 03/05/15 2,674 37 55 2,766 03/31/15 7,509 14 153 7,676 05/05/15 2,100 (45) 43 2,098 06/03/15 931 (28) 19 922 06/22/15 2,326 (69) 47 2,305 TOTAL $ 229,460 $ 8,675 $ 4,652 $ 242,787 %Collected 99.95% TOTAL OUTSTANDING $ 116 Report Date:8/4/2015 Page 4 161 1 B3 HERITAGE GREENS All Funds Community Development District Cash and Investment Report July 31,2015 General Fund I Account Name Bank Name Investment Type Maturity YAW Balance Checking Account-Operating Sun Trust Bank n/a n/a 0.10% $ 142,035 Subtotal $ 142,035 Money Market Account Bank United Business MMA n/a 0.35% $ 96,713 Operating Account SBA n/a n/a 0.18% $ 627 Total $ 239,376 Page 5 Report Date:8/4/2015 161 1 B3 Heritage Greens CDD Bank Reconciliation Bank Account No. 9920 Statement No. 07-15 Statement Date 07/31/15 GIL Balance($1 142,035.16 Statement Balance 143,175.94 G/L Balance 142,035.16 Outstanding Deposits 0.00 Positive Adjustments 0.00 Subtotal 143,17594 Subtotal 142,035.16 Outstanding Checks 1,140.78 Negative Adjustments 0.00 Total Differences 0.00 Ending G/L Balance 142,035.16 Ending Balance 142,035.16 Difference 0.00 Posting Cleared lg Document Tyne Document No. Description Amount Amount Difference Outstanding Checks 07/28/15 Payment 3122 AQUATIC WEED CONTROL 880.00 0.00 880.00 07/28/15 Payment 3124 NAPIER ENTERPRISES INC 200.00 0.00 200.00 07/28/15 Payment 3125 OFFICE DEPOT 60.78 0.00 60.78 Total Outstanding Checks 1,140.78 Page 6 Ow 1 6 & 1 B , ...... 02 N 7 ) - " - - 0 - - .0 k / } ; § § co 2 k o o o el B N \ CO ) \ N 3 3 CO k 0 7 / 0 § k @ | # ) ) 2 :42 $ { a f ) ) 2 f . \ R % § | ! ¥ ! \ 1 ) § j 7 ! 2 e 8 } 8 8 - 7 a 8 § , \N CO ` \ Et $ On 2 2 $ § § ( CO ) e ) Z 1.h u 2 \ k ( = z / 5 � CO / 0 -.I § 0 ) ƒ \ to $ 2 k_ \ \ 9 2 L k ° 0 0 § e Lu § N -5 / § z # ! S , , P. § % § z d 7 N « _ R / 0 0 d CO§ 0 0) ! E / 0 0 -I 111 0 a t. % m E ) 0 § I § 2 0 ° w ) LU ) d } § k \ § ( * j 11. / / b \ j f \ z ( \ § k k b 2 \ } 2 7 ! 4 IL g \ 2k s \ . k s \ � \ § \ ■ \ § § § § NA N . 2 � MO 2 � � � � 2 � O (no MO MO / ! ) § § § § § § § § § z0 I § ; § § § § I § § I 3 / Page 7 1 6 1 1 B _ . 0 . co co cr) CI 1 _ ) o• © } } ( ) \\ \ k\ \ — k J ;( ! / ) ) % E az \ { } \ ) '8" 9 07 Ill fli ) k \ / a. \ } } 0 En to o eg el f $ w o _u z \ ! e — ! \� |/ } § m t /k j ® \■ — c, > z g ƒ § ; » \ 0 ) & § 0 , \ § 0 , \ ; R o , D g. ) O. u. \ ! ) © ¥ \ % \ / 0 / ) u_ § ( 0 ) ƒ § 0 O 0 Z 0 § § $ 0 In 0 § \ ) \ R \ * sue ) \ 4 _ sr 2 / U . \ § @a a@ § e ) o � / 5#, 161 1 B3 Universal Signs&Accessories &VI 3 \ 3001 Orange Ave. Fort Pierce,FL 34947 l _ Quote#-15-347 Family Owned and Operated Since 1963 BUY DATE: August 13,2015 FLORIDA TO: Heritage Green CDD ATTN: Justin Faircloth FROM:Bret McCain PH: 772.461,0665 FX: 772.461.0669 RE: Fabricate and Install,LED BlinkerSign Crosswalk Enhancement System PH: 239-785-0675 EMAIL justin.faircloth(cilstservices.com QNTY DESCRIPTION UNIT TOTAL 1 Fabricate and Install LED BlinkerSign Crosswalk Enhancement System $7,950.00 $7,950.00 System to consist of the following items: (2)W11-2 LED BlinkerSign,30"Ped Xing,FYG sheeting,Solar Powered,8 amber LED's,24/7 flash pattern (2)W 16-7pL,24"x 12",Diagonal Down Left Arrow,FYG sheeting (2)Set,Sign Mounting Kit,4.5"OD pole mount,to mount one static sign (2)Set,BlinkerSign Mounting Kit,4.5"OD pole mount,to mount one BlinkerSign (2)Pole Package, 13'x 4.5"OD,threaded,with Pedestal Base and Jbolts (2)Conrete Footers,18"x 24" PROJECT NOTES: *Installation site is at ArrowHead Golf Club in Naples,FL,zip:34119 **FDOT APL certification number 700-027.001 GENERAL NOTES: **No bid wireless communcation,push button activation,maintenance of traffic,permitting, location of utilities,and additional items not listed above I ** Client or their representative to provide necessary installation points for system asssembly **Estimated completion time is+/-4 weeks **Full freight is included to Naples,FL If you have any questions or require additional information 161 1B3 please don't hesitate to contact me. Bret McCain Subtotal $7,950.00 Tax $0.00 Fgt $0.00 Total $7,950.00 1611 B3 1-800-432-0331 (P) 772-461-0669(F) Family Owned and Operated Since 1963 www.UniversalSignsFL.com Heavy Duty Pole Package with Anchor Bolts Domed Cap Specifications Domed Pole Cap 203.00010 Cast Aluminum,zinc plated,fits 4' outer diameter pole (3X)1/4"x 1/2"square head machine screws Mounting Brackets Mounting Brackets 101802 (2X)Z-bracket single sided round pole mounting bracket, Aluminum, (2X)5/14."x W bolt and nut set Sign not (2X)}/ia'x 13/4"bolt and nut set included Round Aluminum Pole (10'373-W,13'373-13,15'373-151 Schedule 40 aluminum pole,4 14"outer diameter, one end threaded Round Pole Pedestal Base(203-00014) Cast aluminum,threaded collar,Aluminum access door,I1IWA certified,meets or exceeds AASHTO break-away requirements Bent Anchor Bolt(111644,3177-42) (4X) x 18",galvanized steel bent anchor(foundation bolt), nut and washer(for frost free areas) Pedestal Base Bent Anchor Bolt Set LLLL 3001 Onmgc Avenue Fort Pierce,FL 34947 i6ii i JI. I:.i 3 � zLnF . r .„r>M �.''•a ,z. 'r�,w�, }'i,., ° h. 1 ,v.a�+• $• � > � �ft o,' <1�l� 4-,�. �4A:*�. f � � s I�K «� �y ��' . s d 10 f 6 • _3,may • +�' `� s d.•4 it t i 4( \? F�� 4 a'41tg„ ^ea��" �s, i �, a Y ° a ,e.„a� e ��''����P w �.: >t_ - t G4 8 a x ,s �t 3 3 kA v "x 5 e as r § P � !�9 Va ;1 w y r £ # � � z # w.'. 7 . , � �# z�?Ta 4a 4 . � x 5,' 4 r * is i t4 5 � s ` 3� -s# '�" yy 3 ,� { F k° d ' 40,41**,'1'1; �ik4 � �4 s z r �7z < ah' � � - c s g X ' � �$ f 1 r � 5�a g f ,,a r`e >$ ��e �y,p � ' a � � g b +444; P x 3 k � ,�� � r ��� ti � a ap k a 4& a �� ! in� '4,-; a � , x .�� -9 F t Y>, ' $ � t .::,,° y, -§Y s ;4L .fi ;� .4. '14 kK i 1 f,e ,� ��t F tilt f_aft^ a S p *441 d t �� 7�i'. " t x n 7' ro� X r ' e tr $ du ' :447 al x m�.: r: . w* r �� a a y� .13q $ 1' � t '4 1113i '' .� �4 � 'N ti ag F�J i � y ' �i z; Y ' a . f� ' 3 :' P s 1 t 9 re "'-" s r r r F Z4 af ��r1 p�ire� , x 3 9i M f % a S' a c � � a a ro.404.t.'44'. ' -3 a � 9 �a t' � L Ea i' ' is' �w.Fn °� • ' 't' ^ s iwt ry s 3C�? i t' 3 "` te a '"a ql kX v a4 - -+ R s ,m`. R 1 r.. „. ..ill 1611 die 3 Ft s g Installs easily onto any new or existing sign post i •Can be integrated into an ITS(Intelligent Transportation System) M 1 rant ''. sLyk /..>:—..Y. .-:::.'=.,.71'1,.\, . •High intensity Day-lie LEDs command / ,,,attention day and night •Can be programmed to operate continuously (24/7)or triggered by optional push-button, \wireless bollard or pedestrian motion detectors •Proprietary circuity automatically adjusts light output for maximum visibility anti battery Flotncrn!kilo(i t ' efficient rr��rg,,,,w,•tttealeI r y PM trarr signs Forowt rnr , s ptdnnisn 404 hicyclr w p) •Heightened driver awareness ,. •Increased visibility at high inddent Intersections Applkatiotts Standard Specifications(subject to change without notice) •New aosswalk locations ?5ira ? •High incident intersections •Rural roads Sign Substrate .080 Highway Grade Aluminum ti •Advance crosswalk warnings Reflective Sheeting 31,t1'1)63..with anti-graffiti overlay Benefits MUTCD Compliance MUlCt)Section 2A.07 Compit ant x Reduce accidents,incidents and fatalities Day-Vtftstneegemit System(patent pee IUrtg) 1 •Federally approved(MUTCDcompliant) Battery Nickel Metal Hydride(NiffM) 14,000mAh •Ecafiiendly Battery Lifespan Up to 5 years •Heightened driver awareness •Increased visibility at high Incident crosswalks Autonomy-Functionality without Charge Up to 30 days in 2417 operation ? e. Flash Pattern MUTCD Compliant LED Type High Power luxeon-1 watt POI LED Life Expectancy Over 100,000 hours IN nty iit 2 Years ,... / Smut h<ttvatkrrt Options , 24/7 continuous LED flash Push-button 4 Wirelessbollard dM - i r ' _ .w T Pedestrian motion detector Optional ;'`, augi Optional Push Optional Wireless Nil Optional Pedestrian BlinkerBeam Button Activation Bollard Activation IWO Motion Detector Wireless Activated with Pedestrians and bicyclists Active infrared and microwave less than 2 tbs,of can passively trigger flashing technologies work together Communication force.Provides 411_ BlinkerSign'LED signs,RRFB, to provide precise presence two-tone audible Blinkert3earcon-LED Beacons, and accurate motion `c Push buttons can confirmation in-pavement LEDs and other ITS detection,Mountable °, activate BlinkerBearn" as well as visual devices.Actuators between 8'and 16'. 440 : solaNbattery- confirmation. rvioustoli ht, rya a ; ' confirmation. are housed in Re 9 � � powered transceiver radios. Meets ADA,MUTCD and TAC anodized aluminum (fi sun rain anti snow. These compact controllers requirements,and housing meets cabinets that can be t ,,,, Housing is rated activate one or more Blinker5ign* NEMA specifications.Remote secured to concrete Yy NEMA-4, LED Signs,BlinkerBeactire LED mounting available.Audlbre or asphalt.Battery Beacons,RRFB and other ITS s,., navigation units are available. operated:no grid 1 devices wirelesstywithinaMOO wiring required x ft,range,up to one mile with an ti external antenna, it'la;tr tw 3001 Orange Avenue 1-800-432-0331 (P) Fort Pierce,FL 34947 772-461-0669(F) 1k, www.UniversalSignsFL.com f ow*clvw.d 4 Opener."f mo-r ra+r 16 1 B3 Heritage Greens CDD C/O Severn Trent Services 210 N. University Dr.Suite 702 Coral Springs,FL 33071 Please send your final invoice or any required change orders with the billing information as follows: Heritage Greens CDD C/O Severn Trent Services 5911 Country Lakes Drive Fort Myers,FL 33905 I look forward to working with you on this project,let me know if you have any questions. Sincerely, Justin Justin Faircloth Assistant District Manager 5911 Country Lakes Dr. Ft.Myers,FL 33905 T:(239)245-7118 ext.306 C:(239)785-0675 F:(239)245-7120 E:Justin.faircloth@stservices.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. r11 1 1 B3 LI V til SEP 3 ) �S By l VIN i ., MINUTES OF MEETING HERITAGE GREENS COMMUNITY DEVELOPMENT DISTRICT The regular meeting of the Board of Supervisors of the Heritage Greens Community Development District was held on Monday,August 17, 2015 at 6:00 p.m. at the Heritage Greens Community Center,2215 Heritage Greens Drive,Naples,Florida. Present and constituting a quorum were: George Coombs Chairman Jim Marshall Vice Chairman Marsha Coghlan Assistant Secretary Henry Michaelson Assistant Secretary John Jordan Assistant Secretary Also present were: Calvin Teague District Manager Residents The following is a summary of the minutes and actions taken at the August 17, 2015 Heritage Greens CDD Board of Supervisors meeting. FIRST ORDER OF BUSINESS Roll Call Mr.Coombs called the meeting to order and called the roll. SECOND ORDER OF BUSINESS Approval of Agenda There being no comments, On MOTION by Mr.Michaelson seconded by Ms.Coghlan with all in favor the agenda was approved. THIRD ORDER OF BUSINESS Approval of the Minutes of the July 20, 2015 Meeting There being no comments, On MOTION by Ms. Coghlan seconded by Mr. Marshall with all in favor the minutes of the July 20, 2015 meeting were approved. FOURTH ORDER OF BUSINESS Audience Comments There not being any,the next item followed. 1 1611 B3 August 17,2015 Heritage Greens C.D.D. FIFTH ORDER OF BUSINESS Public Hearing to Adopt the Fiscal Year 2016 Budget The public hearing to adopt the Fiscal Year 2016 budget opened at 6:03 p.m. There being no public comments,the public hearing closed at 6:05 p.m. A. Resolution 2015-08 Adopting the Fiscal Year 2016 Budget o Mr. Michaelson wanted to know why the District pays $145 for telephone service at the gatehouse. A discussion followed on the telephone service. o Staff will follow up and get clarification on the telephone bill. o Mr. Jordan questioned the line item for Landscaping & Irrigation. In last year's budget, there was$1,500 and this year it is projected at$3,900. o After some discussion, the Board decided to reduce Landscaping & Irrigation by$2,400 and Roadway Reserve increased by$2,400. o The Board discussed at length the issue of ownership of the gates, the lift gates and the swing gates. On MOTION by Mr. Coombs seconded by Mr. Marshall with all in favor Resolution 2015-08, a resolution of the Heritage Greens Community Development District relating to the annual appropriations of the District and adopting the budget for the Fiscal Year beginning October 1, 2015; and ending September 30, 2016, and referencing the maintenance and benefit special assessments to be levied by the District for said fiscal year, was adopted as amended to reflect the reduction in Landscaping& Irrigation by$2,400 and the increase of$2,400 to Roadway Reserves. B. Resolution 2015-09 Levying Non-Ad Valorem Assessments On MOTION by Mr. Coombs seconded by Ms. Coghlan with all in favor Resolution 2015-09, a resolution levying and imposing a non-ad valorem maintenance special assessment for the Heritage Greens Community Development District for Fiscal Year 2016,was adopted. SIXTH ORDER OF BUSINESS Audit Committee Selection Process A. Appointment of Committee Members B. Establishment of RFP Evaluation Criteria C. Authorization to Proceed with RFP 2 161 1 B3 August 17,2015 Heritage Greens C.D.D. o Mr. Teague explained the process for the Request for Proposal for auditing services including the evaluation and ranking form. Mr. Michaelson MOVED to have the Board of Supervisors for the Audit Selection Committee, to adopt the criteria as presented and to authorize staff to proceed with solicitation of RFP's for the selection of Lthe auditor and Mr. Coombs seconded the motion. o Mr.Michaelson questioned the necessity for performing an audit. On VOICE vote with all in favor the prior motion was approved. SEVENTH ORDER OF BUSINESS Old Business A. Resident Data Base Update o The resident data base is almost 90%completed. B. Landscape Maintenance Easement behind School o Mr. Marshall updated the Board on the landscape maintenance easement behind the school. o A long discussion followed on the purpose of the wall. o No one is sure who owns the wall, but the Supervisors noted they are only going to address the pepper trees. o Mr. Jim Carr, the Engineer for the development, was not sure if the wall was part of the bond or not. There are two easements, the lake maintenance easement and the landscaping easement;both do not obligate the District to do anything other than maintain the District's assets. o The landscape clearing will be from the 14th tee box to the length of the school properties. o The Board will consider a landscape screening project in the future if required by the Development Order. C. Pressure Washing/Painting Wall behind Elementary School o The Board agreed this item should not be done. They feel this is not their responsibility and the CDD should not be spending funds on maintenance activities for the wall. o The CDD will pursue pepper tree removal. 3 161 1 63 August 17,2015 Heritage Greens C.D.D. o Staff will follow up with golf course to see if we can use a chipper in the pepper tree removal. Mr. Michaelson MOVED to approve cutting the pepper trees only, and nothing else, starting at the 14th tee box along the school property and letting the golf course know that the CDD is not doing the wall, either repairing or repainting it, and the CDD would like the chipper across their property in order to handle the Brazilian pepper trees and Mr. Coombs seconded the motion. On VOICE vote with all in favor the prior motion was approved. EIGHTH ORDER OF BUSINESS New Business A. Sidewalk Repair Proposals o The Board discussed additional work proposed by Curb Systems in the amount of$7,110. On MOTION by Mr. Coombs seconded by Ms. Coghlan with Mr. Coombs, Ms. Coghlan, Mr. Marshall and Mr. Jordan voting aye and Mr. Michelson voting nay, the Board approved the additional work by Curb Systems for $7,110 for additional sidewalk repair work. B. Security Guard Proposals o Four vendors were contacted for security guard proposals;two declined to bid. Securitas and Kent Security submitted bids. Kent Security is less expensive. o The Board reviewed their proposals and discussed the reasons for requesting proposals in the first place. o Mr. Coombs asked if Severn Trent Management had any other District who towed cars from community pools. Mr. Teague responded Heritage Greens CDD is the only district who does that. o A discussion followed on the current contract with Kent Security. The contract calls for a maintenance supervisor for 40 hours per week,but were not certain they are receiving this level of security. 4 it l r B3 io 1 August 17,2015 Heritage Greens C.D.D. o Kent Security recommended remote monitoring,a combination of remote monitoring and guard or increasing the hourly bill rate. o The Board asked about the call box. o Staff to follow up. NINTH ORDER OF BUSINESS Manager's Report A. Follow-Up Items—Vehicle Violations Report o There was no report because Kent Security is not performing regular patrols. o The HOA is supposed to be writing the tickets. B. Proposed Meeting Schedule for Fiscal Year 2016 o The Board decided not to hold the December 2015 meeting. On MOTION by Mr. Coombs seconded by Ms. Coghlan with all in favor the meeting schedule for Fiscal Year 2016 was approved as amended with the December 2015 meeting being cancelled. C. Financial Statements There being no questions or comments, On MOTION by Mr. Michaelson seconded by Ms. Coghlan with all in favor the financial statements for the period ending July 31,2015 were accepted. TENTH ORDER OF BUSINESS Attorney's Report There being no report,the next item followed. ELEVENTH ORDER OF BUSINESS Engineer's Report There being no report,the next item followed. TWELFTH ORDER OF BUSINESS Supervisors'Requests and/or Comments o As per a previous Board request, Mr. Teague spoke about two proposals received for a flashing cross-walk sign. The Board felt they were very expensive. Nothing further will be done about this at this time. o Ms. Coghlan commented irrigation repair was done by PJM at the pedestrian stop at the entrance. 5 161 1 B3 August 17,2015 Heritage Greens C.D.D. o Mr. Marshall replaced the still camera, but still having issues with it. He noted he needs four or five pavement hydrant markers. Staff to follow up. o Mr. Marshall suggested a pedestrian stop at the entrance to the community. o Mr. Coombs commented on the congested traffic and felt very concerned about this. He felt the District has to re-establish dialogue with the Country Traffic Engineer. The traffic is bad now and will only get worse in the coming winter season. o Staff to follow up. THIRTEENTH ORDER OF BUSINESS Audience Comments There not being any,the next item followed. FOURTEENTH ORDER OF BUSINESS Adjournment There being no further business, On MOTION by Ms. Coghlan seconded by Mr. Marshall with all in favor the meeting adjourned at 7:55 p.m. ca-t 74.1 Calvin Teague Geo .J a.,�,,�y ta, Secretary Chairman 6 ; SEP 3 0 Jd01 KBAItI NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT BOARD OF FIRE COMMISSION J.Christopher Lombardo,Chairman • Norman E.Feder,Vice Chairman • Richard Hoffman,Secretary-Treasurer James Burke • Ramon E.Chao • Christopher L.Crossan• Margaret Hanson • John 0.McGowan September 24, 2015 Mr. Derek Johnson, General Accounting Manager Clerk of the Circuit Court, Finance Department 3299 Tamiami Trail East, #403 Naples, FL 34112 Dear Mr. Johnson, Effective January 1, 2015, the North Naples Fire Control and Rescue District merged with the Big Corkscrew Island Fire Control and Rescue District to form the North Collier Fire Control and Rescue District. As a result of the merger, both the North Naples Fire District and the Big Corkscrew Island Fire District were required to perform an audit for the three month period ended December 31, 2014. Additionally, the newly created North Collier Fire Control and Rescue District is required to file a Five Year Plan. Therefore, enclosed please find the following: 1. One copy of the audit for the North Naples Fire Control and Rescue District for the three month period ended December 31, 2014. 2. One copy of the audit for the Big Corkscrew Island Fire Control and Rescue District for the three month period ended December 31, 2014. 3. One copy of the Five Year Strategic Plan, including the annual facilities reports, for the North Collier Fire Control and Rescue District. In addition, also enclosed are: 4. Schedule of Board Meetings for the period of October 1, 2015 through September 30, 2016 5. District Map 6. Agent of Record. Please note that the District's Final Budget Hearing is scheduled for September 30, 2015. Once the Board has adopted the final budgets, they will be forwarded to your office. 1885 Veterans Park Drive Naples, FL 34109•(239)597-3222• Fax(239)597-7082 • www.northcollierfire.com 1611 64 F1 4 ' NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT BOARD OF FIRE COMMISSION J.Christopher Lombardo,Chairman • Norman E.Feder,Vice Chairman • Richard Hoffinan,Secretary-Treasurer James Burke • Ramon E.Chao • Christopher L.Crossan• Margaret Hanson . John O.McGowan If you require any additional information, please contact me at the above number. Very truly yours, 4,( A M� BECKY BRONSDON Assistant Chief of Administrative Services Enclosures BJB/bb 1885 Veterans Park Drive Naples,FL 34109•(239)597-3222• Fax(239)597-7082• www.northcollierfire.com 161184 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT BOARD OF FIRE COMMISSIONERS 2015-2016 MEETING SCHEDULE THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT BOARD OF FIRE COMMISSIONERS WILL HOLD ITS REGULAR MONTHLY MEETING ON THE FOLLOWING DATES COMMENCING AT 9:00 A.M. UNLESS OTHERWISE NOTED, THE MEETINGS WILL BE HELD IN THE TRAINING ROOM AT NORTH COLLIER FIRE'S STATION 45, LOCATED AT 1885 VETERANS PARK DRIVE, NAPLES, FL 34109. Thursday October 8, 2015 9:00 AM Thursday November 12, 2015 9:00 AM Thursday December 10, 2015 9:00 AM Thursday January 14, 2016 9:00 AM Thursday February 11, 2016 9:00 AM Thursday March 10, 2016 9:00 AM Thursday April 14, 2016 9:00 AM Thursday May 12, 2016 9:00 AM Thursday June 9, 2016 9:00 AM Thursday July 14, 2016 9:00 AM Thursday August 11, 2016 9:00 AM Thursday September 8, 2016 9:00 AM Chairman J. Christopher Lombardo North Naples Fire Control and Rescue District 1611 B4 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT I - "___,_ Immokalee _- Big Corkscrew Fire District Service Delivery ==- Area = \\\ 'r----- -- North Naples \V�\-� __ , Service – Delivery Area' — __ \\ Golden Gate Fire District — \\ Ci of Naplis �Firer— East Naples Collier County Fire Fire District Ochopee Fire District Co ier County \ Fire Capri Fire L. I Marco Island i Fire District \\...._____--1 Collier County Fire \ ~'1, 161184 . _ _ - - SPECIAL DISTRICT REPORTING Secc:an 189 416, Florida Statutes, requires that each special district in the state designate a registered office and a registered agent and file this information with the Department of Community Affairs and the local governing authority, Collier County Board of County Commissioners. Any changes in registered agent and re?istered office must be reported to the above named agencies. In the space below, please provide the correct name and address of your current -egistered agent: DISTRICT NAME: North 's Fire Control & Rescue District REGISTERED AGENT: Fire Chief )cIy e, 5tat-f-1/45 REGISTERED OFFICE: 1885 Veterans Park Drive • Naples FL 34109 In addition, please provide the telephone number of your registered agent: PHONE NUMBER: (.239) 597-3172 Indicate your district's status (dependent or independent) by marking- and X in the appropriate space. (See section 189.403, Florida Statutes, for definitions) DEPENDENT INDEPENDENT X If the actual location of your special district office is different from that of your registered agent, provide the district's business address in the space below: • Please return this form, to the address below: Derek Johnssen, General Accounting Manager Clerk of the Circuit Court Finance Department Court Plaza III 2671 Airport Road South Naples, FL 34112 N 1611 ' , B 4 r i g NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT BASIC FINANCIAL STATEMENTS TOGETHER WITH ADDITIONAL REPORTS THREE MONTHS ENDED DECEMBER 31,2014 I L ti b 0 1611 B 4 TABLE OF CONTENTS Page(s) INDEPENDENT AUDITOR'S REPORT 1-4 MANAGEMENT'S DISCUSSION AND ANALYSIS(MD&A) i-xi BASIC FINANCIAL STATEMENTS GOVERNMENT-WIDE FINANCIAL STATEMENTS: Statement of Net Position 5 Statement of Activities 6 FM FUND FINANCIAL STATEMENTS: Governmental Funds: Balance Sheet 7 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position 8 Statement of Revenues,Expenditures and Changes in Fund Balance 9 Reconciliation of the Statement of Revenues,Expenditures and Changes [21 in Fund Balance of Governmental Funds to the Statement of Activities 10 '1``"' 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 Li 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 LJ Statement of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual- Impact Fee Fund-Detailed Statement 60 BUDGET TO ACTUAL COMPARISON-OTHER NON-MAJOR GOVERNMENTAL FUNDS Special Revenue Funds: Statement of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual- Inspection Fee Fund-Summary Statement 61 Statement of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual- " Inspection Fee Fund-Detailed Statement 62-63 Li 161 1 4 TABLE OF CONTENTS(CONTINUED) Page(s) 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 64-65 Independent Accountant's Report on Compliance with Section 218.415,Florida Statutes 66 Independent Auditor's Report to Management 67-69 cl Management's Response to Independent Auditor's Report to Management Exhibit ._ ) wu ,,i l6llB4 Affiliations Florida Institute of Certified Public TU S CAN American Institute of Certified Public Accountants & Company, PA Pnsatc Companies Practice Section Tax Division 4 J Certified Public Accountants&Consultants E.,j INDEPENDENT AUDITOR'S REPORT Board of Commissioners North Naples Fire Control and Rescue District 1885 Veterans Park Drive Naples,Florida 34109-0492 Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities and each major fund of I North Naples Fire Control and Rescue District(the"District")as of and for the three months ended December 31,2014,and the related notes to the financial statements,which collectively comprise the District's basic financial statements as listed in the table of contents. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America;this includes the design,implementation,and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement,whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit.We did not audit the financial statements of North Naples Fire Control and Rescue District Firefighters'Pension Fund("Pension Fund")as of and for the year ended September 30,2014,which represent 100%of the assets,liabilities and net i J position as well as 100%of the revenue and expenses of the District's Fiduciary Fund. Those financial r statements were audited by other auditors whose report thereon has been furnished to us,and our opinion, insofar as it relates to the amounts included for North Naples Fire Control and Rescue District Firefighters' Pension Trust Fund,is based on the report of the other auditors.The financial statements of the North Naples Fire Control and Rescue District Firefighters'Pension Trust Fund are included in condensed format only. See i the Basis for Disclaimer of Opinion Paragraph. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards,issued by the Comptroller General of the United States of America. Those = standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment,including the assessment of the risks of material misstatement of the financial statements,whether due to fraud or error. In making those risk assessments,the auditor considers internal control relevant to the entity's preparation and fair L, I J INTEGRITY SER\ ICE EXPERIENCE" r- � 12621 World Plaza Lane,Building 55 •Fort Myers,FL 33907 •Phone: (239) 333-2090•Fax: (239)333-2097 v 16 . 164 Board of Commissioners North Naples Fire Control and Rescue District Page 2 presentation of the financial statements in order to design audit procedures that are appropriate in the L. but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly,we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management,as well as evaluating overall presentation of the financial statements. L We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Summary of Opinions Opinion Unit Type of Opinion Governmental Activities Qualified General Fund Unmodified Impact Fee Fund Unmodified Inspection Fee Fund Unmodified Firefighters'Pension Trust Fund Disclaimer Opinions Basis for Qualified Opinion on Governmental Activities Management has elected not to implement GASB Statement No.68 "Accounting and Financial Reporting for Pensions-An Amendment of GASB Statement No.27". Accounting principles generally accepted in the United States of America require that this Statement be implemented by its effective date of fiscal years beginning after June 15,2014,which would increase the assets or liabilities and deferred inflows or outflows in the Governmental Activities. The amount by which this departure would affect the assets or liabilities and deferred inflows or outflows in the Governmental Activities has not been determined Qualified Opinion on Governmental Activities In our opinion,except for the effects of the matter described in the"Basis for Qualified Opinion on Governmental Activities"and the"Basis for Disclaimer of Opinion on the Aggregate Discretely Presented Component Units"paragraphs,the financial statements referred to above present fairly, in all material respects,the financial position of the North Naples Fire Control and Rescue District, as of December 31,2014, and changes in financial position thereof for the period then ended in accordance with accounting principles generally accepted in the United States of America. F Basis for Disclaimer of Opinion on the Firefighters'Pension Trust Fund The financial statement of the North Naples Fire Control and Rescue District Firefighters'Pension Trust Fund have not been audited as of and for the three months ended December 31,2014,and we were not engaged to audit the North Naples Fire Control and Rescue District Firefighters'Pension Trust Fund's financial statements as part of our audit of the North Naples Fire Control and Rescue District's basic financial statements. North Naples Fire Control and Rescue District Firefighters'Pension Trust Fund financial activities are included in the North Naples Fire Control and Rescue District's basic financial statements as a fiduciary fund and represents f 100 percent, 100 percent,and 100 percent of the assets,net position,and revenues,respectively,of the North Naples Fire Control and Rescue District's fiduciary fund.The Board of Trustees of the North Naples Fire Control and Rescue District Firefighters"Pension Trust Fund("Fund")elected not to have the Fund audited as of and for the three months ended December 31,2014,but rather to have the Fund audited at its fiscal year end September 30,2015. This matter is further discussed in the retirement plan note of these financial statements. Li U 1611B4 1 Board of Commissioners North Naples Fire Control and Rescue District Page 3 Disclaimer of Opinion Because of the significance of the matter described in the"Basis for Disclaimer of Opinion on the Aggregate Discretely Presented Component Units"paragraph,we have not been able to obtain sufficient appropriate audit evidence to provide a basis for an audit opinion in the financial statements of the aggregate discretely presented component unit of the North Naples Fire Control and Rescue District. According,we do not L-1 an opinion on these financial statements. Unmodified Opinions In our opinion,based on our audit and the report of other auditors,the financial statements referred to above L -= present fairly,in all material respects,the respective financial position of the general,impact fee and inspection fee funds of North Naples Fire Control and Rescue District as of December 31,2014,and the respective Ei changes in financial position,for the three months then ended in accordance with accounting principles generally accepted in the United States of America. raj Matters of Emphasis On January 1,2015,the North Naples Fire Control and Rescue District merged with Big Corkscrew Island Fire Control and Rescue District to form the North Collier Fire Control and Rescue District. Accordingly,these financial statements reflect the assets, liabilities,fund balance/net position,revenue and expenditures/ expenses of the final operating period(3 months)of the North Naples Fire Control and Rescue District prior to its merger into the North Collier Fire Control and Rescue District. The merger is further discussed in the Subsequent Events Note within these financial statements. Included in these financial statements for North Naples Fire Control and Rescue District are the other required supplementary information other than MD&A-budgetary comparison information. The budgetary comparison information includes the total fiscal year ended September 30,2015 original and final amended budget information at December 31,2014. It is compared to actual activity for the three months ended December 31,2014. Therefore,as required the twelve month budget for fiscal 2015 is compared to the actual financial activity for the three months ended December 31,2014. This comparison is further discussed in Note L A-Budgets and Budgetary Accounting. Other Matters Required Supplementary Information L Accounting principles generally accepted in the United States of America require that the management's discussion and analysis on pages i-xi be presented to supplement the basic financial statements. Such information,although not a part of the basic financial statements,is required by the Governmental Accounting Standards Board which considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational,economic,or historical context. We have applied certain limited procedures to the required supplementary information-management's discussion and analysis(MD&A)in Li 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)because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. U LI 1611B4 3 Board of Commissioners North Naples Fire Control and Rescue District Page 4 Other Required Supplementary Information Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively comprise North Naples Fire Control and Rescue District's basic financial statements.The required supplementary information other than MD&A-budgetary comparison information is presented for purposes of additional analysis and is not a required part of the basic financial statements.The required supplementary information other than MD&A budgetary comparison information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic fmancial 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 C.,•-i comprise the District's basic financial statements. The Exhibit-Management's Response to Independent Auditor's Report to Management is not a required part of the basic financial statements but is required by Government Auditing Standards. 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 9 assurance on it. Other Reporting Required by Section 218.415,Florida Statutes In accordance with Section 218.415,Florida Statutes,we have also issued a report dated August 10,2015,on our consideration of North Naples Fire Control and Rescue District's compliance with provisions of Section 218.415,Florida Statutes. The purpose of that report is to describe the scope of our testing of compliance and the results of that testing,and to provide an opinion on compliance with the aforementioned Statute. That report is an integral part of an audit performed in accordance with Sections 218.39 and 218.415,Florida Statutes in considering North Naples Fire Control and Rescue District's compliance with Section 218.415,Florida a Statutes. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards,we have also issued our report dated August 10,2015,on our consideration of the District's internal control over financial reporting and on our tests of its compliance with certain provisions of laws,regulations,contract and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing,and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering North Naples Fire Control and Rescue District's internal control over financial reporting and compliance. /44‘44/ ! TUSCAN&COMPANY,P.A. Fort Myers,Florida August 10,2015 s, U 161 1 'B4 R MANAGEMENT'S DISCUSSION AND ANALYSIS (MD&A) § 9 dw� uww 1611 . B4 Management's Discussion and Analysis of Financial Statements FYE December 31,2014 This Discussion and Analysis of the North Naples Fire Control &Rescue District's ("The District")basic fmancial statements is provided to assist the reader in understanding the District's financial activities and significant changes in ending financial position for the three months ended December 31,2014. The District implemented the requirements of GASB Statement#34 for the fiscal year ended September 30, 2004. This Statement dramatically changed the District's annual reporting requirements, as well as the financial statement format and presentation. Contained within are the basic financial statements, consisting of the government-wide financial statements, governmental fund fmancial statements and notes to the financial statements. This Discussion and Analysis will also provide an analytical overview of these statements,including comparisons of the District's financial position at September 30, 2014 versus September 30,2013 and the three months ended December 31,2014. District Merger On February 6,2014,the District entered into an Interlocal Agreement with Big 1 I Corkscrew Island Fire Control and Rescue District to merge the two districts. Both District Boards adopted a resolution indentifying their intention to initiate the voluntary merger process pursuant to Florida Statute Chapter 189.074. The two Districts then LI created a proposed Joint Merger Plan which was adopted by both Boards and ultimately put before the voters of each District by referendum. On November 4,2014,voters from both districts approved the referendum to merge the two districts into one. On June 10, 2015,the Governor signed into legislation the official enabling act of the new District via Laws of Florida(LOF), Chapter 2015-191. On January 1,2015,the North Collier Fire Control and Rescue District was officially formed by merging the two Districts. There is no affect,however,from the merger reflected in these financial statements. As such,no amounts are due to or from either District at December 31,2014. Likewise, no amounts were transferred to or from the two Districts during the three months ended December 31, 2014. As of January 1, 2015,the assets, liabilities and net position of this District were transferred to the North Collier Fire Control and Rescue District. The Districts will report as one District thereafter. Likewise,the Board of Trustees of the North Naples Fire Control and Rescue District Firefighters' Pension Plan elected not to have the three months activity of the Plan audited at December 31, 2014 but rather have the Plan's activity audited at its September 30,2015 fiscal year end. As of January 1, 2015,the name of the Plan was changed to the North Collier fire Control and Rescue District Firefighters' Pension Plan to reflect the .i merger of the two districts. The District is required to have a final financial audit at the last date of operation (December 31, 2014)prior to merger by Florida Statute. As such,this is the final period of operation of the North Naples Fire Control and Rescue District. Ej ,, BJB/bb 5-26-152 161 1 B44 District Highlights 1. At the conclusion of the year ended September 30, 2014,the District's assets exceeded its liabilities,resulting in net position of$35,664,462 as compared to net position at September 30,2013 of$33,486,782. At December 31,2014,net position was$47,636,009,which was up significantly from September 30,2014 because the District collected approximately 87%of its tax revenue and incurred only approximately 25%of its budgeted expenditures. 2. The District's total net position increased$2,177,680 during fiscal year 2014,as compared to a decrease of$192,638 in total net position during fiscal year 2013. Net position increased$11,971,547 for the three month period ended December 31,2014 for the reason noted in item 1 above. 3. The District had$10,718,582 of unrestricted net position at September 30, 2014 that can be used to meet the District's ongoing obligations,as compared to $10,362,741 at September 30,2013. Unrestricted net position was$21,509,823 at December 31, 2014,an increase of$10,780,241 for the reason noted in item 1 above. 4. Total revenues on the government-wide funds basis increased$2,340,675 or 10 percent,for the year ended September 30, 2014 vs. the year ended September 30, 2013. Total revenues for the three months ended December 31,2014 were $19,803,390 or$5,979,407 less than the prior fiscal year. This decrease is partly due to the millage assessment reduction approved by the District of 1 mill in FY 2014 and .95 mill for the three months ended December 31, 2014 and the fiscal year 2015 as a th whole. 5. Total expenses on the government-wide basis decreased$29,643 or 1 percent, for the year ended September 30, 2014 vs. the year ended September 30,2013. Expenses were $7,831,843 for the three months ended December 31, 2014. This represents .j three months operational activity of the District. Compared to fiscal year 2014,this represents approximately 33%of the FY 2014 expenses. This is largely due to certain annual expenses being required to be paid at the start of the fiscal period and the additional operating costs related to Station#48. Government-wide Financial Statements Government-wide financial statements(Statement of Net Position and Statement of Activities found on pages 5 and 6) are intended to allow a reader to assess a Li government's operational accountability. Operational accountability is defined as the extent to which the government has met its operating objectives efficiently and effectively, using all resources available for that purpose,and whether it can continue to meet its objectives for the foreseeable future. Government-wide financial statements concentrate on the District as a whole and do not emphasize fund types. L '= The Statement of Net Position(page 5)presents information on all of the District's assets and liabilities,with the difference between the two reported as net position. The District's capital assets are included in this statement and reported net of their Ej accumulated depreciation and reflects debt. The Statement of Activities (page 6)presents revenue and expense information showing how the District's net position changed during the fiscal year. Both statements are r measured and reported using the economic resource measurement focus (revenues and expenses)and the accrual basis of accounting(revenue recognized when earned and 'r expense recognized gnized when incurred). BJB/bb 5-26-152 11 , , 161 1 84 , , , , , , ,„,i Governmental Fund Financial Statements The accounts of the District are organized on the basis of governmental funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity or retained earnings,revenues and expenditures. Government resources are allocated to and accounted for in individual funds based upon the purpose for which they are to be spent and the means by which spending activities are controlled. Li y .;# Governmental fund financial statements (found on pages 7 and 9) are prepared on the modified accrual basis using the current financial resources measurement focus. Under t~ i the modified accrual basis of accounting, revenues are recognized when they become measurable and available as net current assets. 1 The Firefighters' Pension Fund was not audited as of and for the three month period Li ended December 31,2014. See the Auditor's Opinion Disclaimer and Note G within these financial statements. Notes to the Financial Statements The notes to the financial statements explain in detail some of the data contained in the ti preceding statements and begin on page 11. These notes are essential to a full understanding of the data provided in the government-wide and fund financial statements. Li Government-Wide Financial Analysis The government-wide financial statements are designed so that the user can determine if Li the District's financial condition is better or worse than the prior year. The following is a Condensed Summary Statements of Net Position for the District (Primary Government) at December 31,2014,September 30,2014 and 2013: µ Summary Statements of Net Position Assets December 31 September 30 September 30 LA 2014 2014 2013 Current and Other Assets $25,547,198 $15,166,968 $14,442,617 LI Capital Assets 26,224,017 25.048.361 23,260,292 Total Assets 51,771,215 40.215,329 37,702,909 Liabilities: Current Liabilities 1,222,849 1,777,825 1,260,251 Non-Current Liabilities 1212,357 2,773,042 2,955,876 Total Liabilities 4.135,206 4,550,867 4,216,127 Net Position: A Net Investment in Capital Assets 26,120,478 24,936,810 23,116,426 Restricted 6,708 9,070 7,615 :..:1 Unrestricted 21,508,823 10.718,582 10.362,741 Total Net Position 47.626.009 $35,664.462 $33.486.782 L J .' L BJB/bb 5-26-152 iii 1611 B4 December 31,2014 vs. September 30,2014 Current and other assets represent 49 percent of total assets at December 31, 2014, as compared to 38 percent at September 30, 2014. Current assets at December 31, 2014 are comprised of unrestricted cash balances of $26,612,181, restricted cash of $267,901, unrestricted investments of$3,000,090, due from other governments of$970,617, other receivables of$41,899 and other assets of$654,510. The balances of unrestricted cash represent amounts that are available for spending at the discretion of the Board of Fire Commissioners of the District. Although, approximately half the balance represents ad valorem taxes collected in the three month period ended December 31, 2014 intended to fund the North Naples Service Delivery Unit from January 1, 2015 through September 30, 2015. Restricted cash balances are comprised of the impact fee funds restricted for the purchase of capital assets, and unspent inspections fee revenue restricted to support the inspection of new construction. The net investment in capital assets represent 55 percent of net position at December 31, 2014, as compared to 70 percent at September 30, 2014. These assets are comprised of land, buildings, improvements, equipment, furniture, and vehicles, net of accumulated depreciation, and the outstanding related debt used to purchase the assets. The unrestricted net position balance of $21,508,823 represents resources available for ; spending at September 30, 2014. September 30,2014 vs. September 30,2013 r. ; Current and other assets represent 38 percent of total assets at September 30, 2014, as compared to 38 percent at September 30, 2013. Current assets at September 30,2014 are comprised of unrestricted cash balances of $10,643,482, restricted cash of $205,648, unrestricted investments of$3,000,090, due from other governments of$366,925, other receivables of$43,590 and other assets of$907,233. The balances of unrestricted cash represent amounts that are available for spending at the discretion of the Board of Fire ..,J Commissioners of the District. Restricted cash balances are comprised of the impact fee funds restricted for the purchase of capital assets, and unspent inspections fee revenue restricted to support the inspection of new construction. El LIJ The net investment in capital assets represent 70 percent of net position at September 30, 2014, as compared to 69 percent at September 30, 2013. These assets are comprised of land, buildings, improvements, equipment, furniture, and vehicles, net of accumulated depreciation, and the outstanding related debt used to purchase the assets. The unrestricted net position balance of $10,718,582 represents resources available for spending at September 30, 2014. BJB/bb 5-26-152 iv 1 64 1611 `'r J Summary of Revenues,Expenses and Changes in Net Position For the Three Months Ended December 31,2014 and For the Years Ended September 30,2014 and September 30,2013 1 Three Months Ended Revenues: December 31,2014 FY 2014 FY 2013 L-' General Revenues .; Ad Valorem Taxes $19,069,782 $22,238,965 $21,596,392 L: Charges for Services 404,673 1,214,644 685,092 Program Revenues ` Grants 9,610 221,486 410,573 Miscellaneous r:, Impact Fees 267,237 1,863,019 494,145 €" Investment Earnings 18,519 54,647 86,060 t ,1 Gain(Loss)on Disposition of Capital Assets (1,005) (31,464) (21,065) El Other 34.574 221,500 190,925 Total Revenues 18,803,390 25,782,797 23,442,122 Expenses: Public Safety—Fire/Rescue Service 7.831.843 23.605.117 23,634,760 Increase(Decrease)in Net Position 11,971,547 2,177,680 (192,638) r:=-1 Net Position-Beginning of Year 35.664.462 33.486.782 33.679.420 r " Net Position-End of Year 47.636.0 $35.664,462 33.4a .782 l' t The assessed value of the property within the District increased just over 6 percent for the 2014-2015 fiscal year as compared to the prior year's assessed value,however,the District's Board resolved to reduce the assessed ad valorem millage rate from 1 mill to .95 mills which resulted in a budgeted reduction of ad valorem revenue. The four years prior to 2012-2013,the property values in the District decreased, resulting in a decrease in Ad Valorem revenue. The cumulative reduction in property value for the 2008-2009, 2009-2010,2010-2011 and 2011-2012 fiscal years resulted in a$5,505,981,773 reduction ik in taxable property value, and a 20 percent reduction in Ad Valorem revenue. The 2014- 2015 fiscal year marked the third consecutive increase in taxable property value for the District. ~- The Board adopted a millage rate of.95 mill, or$1.00 for every$1,000 of taxable i property value. Because the District is capped at a maximum millage rate of 1 mil, the Board could not adopt a rate higher than the 1 mil, even though statutorily approved Li based on the maximum millage adoption calculations referenced on the Department of Revenue's Maximum Millage Calculation form. Li El Historically,the increase in Ad Valorem revenue resulting from the increase in property value has been sufficient to provide adequate funds to support operational, capital and in reserve financial requirements in the District without increasing the millage rate. The 2014-2015 General Fund Budget reflects a decrease in Ad Valorem revenue due to the ''I reduction in millage. As a result, it was anticipated that reserves would be required to fund capital purchases. El BJB/bb 5-26-152 V 1611 134 The General Fund continued to loan the Impact Fee Fund money to complete Station#48. During the three months ended December 31,2014 the General Fund loaned the Impact Fee Fund$1,521,072 for a total loan of$1,726,737. The Impact Fee Fund will repay the loan with future impact fee collections. The following chart identifies the change in appraised property values in the District and the millage rate maintained by the District. Property Values and Millage Rate Assessed 5.0000-7. - __ _.... — 1 5Z 200,000,000 4.5000 . $23.000,000,000 Li :wow"--- ' 522,800,000.000 i: 3.5000 ... 3.0000-- • 522,600,000.000 2.5000..—. . _ ---- __. � 922400,000,000 It 2.0000---_.. -• 1.5000+--- _ ._--_.. _...,_, - 022,200,000.000 522,000000000 1.0000- 0- t • 021,1300,C00 000 00000 -- - i_-.. ---. 121,800,000,000 2010.2011 2011-2012 20122013 201320U i - ®Appraised Properly Value $22,970,320,130 522.170,317,819 522,230,751,034 52.2,908,452,500 (( -.-Milage Rate 1.0000 1.0000 1.0000 1,.0000 1 L 1 Fund Balance—Governmental Fund Financial Statements 1 1 Staff has worked hard to meet the Board of Fire Commissioners' directive to maintain the r i fund balance and cash reserves of the General Fund to solidify the District's financial position. Fund balance in the General Fund is assigned reserves in the amount of [_ $11,490,619 at December 31, 2014, $617,010 is nonspendable for prepaid expenses and unassigned of$12,234,315 to fund operations from January 1,2015 to December 31, . I 2015. This fund balance reflects an increase of$10,929,556 as compared to the fund balance at the year ended September 30,2014. Li The General Fund fund balance of$11,490,619 at December 31, 2014, is assigned. In light of the current and forecasted economic trends and recent decrease in property value, r Board has established assigned reserves identified as necessary to fund operational activities of the District in future years. These assigned reserves were created in an effort 1-1 to address any property value reductions in future years and ensure expenses of the ,_] H. BJB/bb 5-26-152 vi 1611 B4 • District would be met during the initial months of the fiscal year when no Ad Valorem revenue is received. While assigned reserves have been established and maintained in accordance with anticipated future needs of the District, it must be noted that the need may arise for the Board to=assign a portion of these reserves to fund the District's operations should property values fall or other unforeseen circumstances arise. The following General Fund fund balance allocations were approved at December 31,2014: NonSpendable Fund Balance Amount Expenses $ 617,010 General Fund Prepaid Ez P Assigned Fund Balance Amount Operating Reserve—First Quarter $ 6,500,000 t'' Minimum Operating Reserve per Policy 2,600,000 Health insurance Claim Reserve 582,884 j Protective Gear 75,000 Vehicle Replacement 75,000 Fire Equipment 200,000 Emergency Reserve 761,617 Fire Apparatus 500,000 .A Community Outreach 3,500 Radio Replacement 21,718 Station Improvements &Equip. 150,000 Station#46 Improvements 20,900 Total Assigned Reserves 11,490,619 Unassigned 12,234,315 Total General Fund Balance $24,341,944 .n The assigned reserves have been established by the Board of Fire Commissioners to meet the future needs of the District,including operating expenses for the first quarter of the Li fiscal year when prior to receipt of Ad Valorem revenue, and the replacement of capital assets. Additionally, increases in health insurance,and other personnel and operating expenses require that funds be set aside, or assigned,to prepare for the funding of future expenditures. The three month period ended December 31,2014 reflects an unusually large increase due to the timing of tax collections and the final three months operations in which 87%of revenue was collected and only approximately 25%of expenditures incurred. The growth in this three month operating period was substantially due to the tax collection cycle timing in Florida. As such, a majority of tax revenue is collected for the fiscal year L3 close to the end of December and held to fund the balance of the fiscal year While the growth in fund balance is significant, it is by no means an unnecessarily high accumulation of funds. Not only has it become evident that the District must be able to f, provide for operating and personnel expenses in the event of a serious hurricane or other natural disaster,it has become essential for future planning to ensure the financial stability of the District by increasing assigned reserves to provide for the future needs of the District in anticipation of revenue reductions or cost increases. It is also designed to BJB/bb 5-26-152 vii 1611 B4 allow for replacement of capital assets without a planned increase in millage. It should L also be noted that the Board's intent is to reduce the millage assessed. Impact Fees The Board of Fire Commissioners opted to waive impact fees for the 2012-2013 fiscal E, year in an effort to encourage growth in the District,following a two year period when the Board adopted fees at fifty percent of the allowable amount. For the 2013-2014 fiscal year,the Board reinstated impact fees and the full rate. This continued for the three months ended December 31, 2014. As a result of the reinstatement of the full rate,and the increase in growth in the District,impact fees of$1,343,294 were received for the year ended September 30,2014 and were$267,237 for the three months ended December 31,2014. Total Impact Fee Fund expenses for the 13-14 fiscal year were $2,422,150 and $1,775,749 for the three months ended December 31,2014, consisting of the cost to construct and equip Station#48. The Board,by Resolution 13-033,approved a loan from the General Fund to the Impact Fee Fund for the construction of Station#48,which resulted in cumulative transfers of$1,726,737 from the General Fund to the Impact Fee Fund at December 31,2014. Inspection Fees Inspection fee revenue for the three months ended December 31,2014 was$150,832 and for the year ended September 30,2014 was$681,557. In addition,in June of 2014,the '° District terminated its Interlocal Agreement with the Fire Code Official's office to provide fire plan review services and assumed the responsibility for those plan reviews. As a result$246,714 in plan review fee revenue was received for the year ended September 30,2014 and $173,993 for the three months ended December 31,2014. The 2005-2006,2006-2007 and 2007-2008 fiscal years realized decreasing inspection fee Li revenues,with the trend continuing through 2011. As a result,for those fiscal years,the General Fund assumed some funding responsibilities for the Inspection Fee Fund. The 2013-2014 fiscal year was the first year since 2006 when the Inspection Fee Fund did not rely on General Fund support to fund the personnel and operating expenses for that fund, even with the addition of 4 personnel to perform the fire code plan review functions. Based on receipts for the three months ended December 31,2014 for both inspection fees and plan review fees, it is anticipated this fund will continue to be self-supporting, at lease for the next few fiscal years as growth and expansion continue within the District. Li Staff will,however, continue to monitor the fund to determine if the General Fund will be required to provide financial assistance to support the Inspection Fee Fund operating costs. Budgetary Highlights Budget versus actual comparisons are reported in the required supplementary information ;; other than management's discussion and analysis on pages 55 through 63. General Fund expenditures were for the three months ended December 31,2013 and are compared to the entire fiscal year ended September 30,2015 budget as required by GASB and State of Florida Law. In this comparison,it should be noted the results reflect collection of approximately 87% of revenue vs.the year ended September 30,2014 and three months of actual Li expenditures compared to the entire FY 15 budget. BJB/bb 5-26-152 viii ve v>ot H 161i64 ;: The most significant events reflected within this comparison include reduction of El assessed millage from 1 mill to .95 in ad valorem revenue. El As to expenditures,the actual results reflect certain annual expenditures required to be paid and the beginning of the period, certain personnel costs related to hiring for the Ll expected opening of Station#48 in April 2015, construction costs related to Station#48 and other capital expenditures. (,.. Capital Assets " Non-depreciable capital assets include land and construction in progress. Depreciable assets include buildings, improvements other than buildings,equipment, furniture and vehicles. .;._ The following is a schedule of the District's capital assets as of December 31,2014, Li September 30, 2014 and 2013. iLl Capital Assets L a December 31 September 30 September 30 Ej Capital Assets 2014 2014 2013 Land $11,182,814 $11,182,814 $11,182,814 PI Construction in Progress 5,166,857 3,391,108 1,139,550 Total Capital Assets not Depreciated 16,349,671 14,573,922 12,322,364 Assets Held Under Capital Lease 160,240 160,240 160,240 Buildings 12,605,262 12,580,450 12,436,327 Office Equipment 689,428 685,400 673,397 Vehicles 8,427,643 7,844,231 7,810,807 "" Equipment&Machinery 3,589,321 3,538,724 3,208,876 Total Capital Assets Being Depreciated 25,471,894 24,809,045 24,289,647 Accumulated Depreciation °"": Assets Held Under Capital Lease (64,542) (37,835) (11,128) i EJ Buildings (5,749,277) (5,357,821) (4,966,295) Office Equipment (639,119) (606,708) (555,884) Vehicles (6,584,679) (6,126,769) (5,698,320) E3 Equipment&Machinery (2,559,931) (2,205,473) (2,120,092) i Total Accumulated Depreciation (15,597,548) (14,334,606) (13,351,719) Total Capital Assets being Depreciated, Net 9,874,346 10,474,439 10,937,928 ,,,I Capital Assets Net of Depreciation 26,224,017 25,048,361 23,260,292 Less: Capital Lease Payable (103,539) (111,551) (143,866) I., ( I Net Investment in Capital Assets $26.120,41$. $24,936,810 $23.,116,426 LI The purchases of capital assets during the three month period ended December 31,2014 LA centered around construction of Station#48. Significant capital asset purchases made during the three months ended December 31,2014 include: 1. Quick response vehicle for$40,000 replaces Squad#45; Ill B)B/bb 5-26-152 IX LI / 1611 1 B 2. Various equipment of$90,000; 3. Replacement pumper truck totaling$499,900; 4. Two pickup trucks totaling$60,000; 5. Payment of construction costs for Station#48 located on Livingston Road in the amount of$1,775,749. For additional information on the District's capital assets, see Note E on pages 30 and 3L Debt Administration As of December 31,2014,the District had long term obligations of$2,936,660,as compared to$2,805,357 at September 30,2014,an increase of$131,303 or 5 percent. That debt consists of: f 1. Compensated absences(accrued vacation liability) in the amount of$1,657,916 at December 31, 2014, as compared to $1,568,601 at September 30, 2014. The increase in this liability is due to hiring employees for Station#48. 2. OPEB obligation of$1,175,205,representing post employment health insurance obligations pursuant to GASB No. 45. 3. Capital lease for medical equipment in the amount of$103,539. This lease was entered into in 2013 as a lease to purchase agreement for 12 Lucas Chest Compressors, and is a principal only lease,with no associated interest cost. Economic Facts The following factors were taken into consideration when the budget for the three months ended December 31,2015 and for the fiscal year ending September 30, 2015 was 1.. prepared: 1. The District decreased its millage rate for the fiscal year ending September 30, 2015 from 1.00 mill to 0.95 mill. The Board adopted the reduced millage rate in a good faith show of support to the taxpayers and voters of the anticipated merger of the District and the Big Corkscrew Island Fire Control and Rescue District. Pursuant to the statutorily required Joint Merger Plan, the District would reduce its millage rate to.95 if the merger is successfully passed at the referendum held at the November 2014 General Election. Based on anticipated long term savings of the merger,the Joint Merger Plan calls for a reduction in the District's millage rate to .95 for the next five years. Subsequent to the adoption of the 2014-2015 budget and accompanying millage rate,the referendum successfully passed, and .... effective January 1,2015,the North Naples Fire Control and Rescue District and the Big Corkscrew Island Fire Control and Rescue District merged to become the L° North Collier Fire Control and Rescue District. 2. The opening of Station#48 occurred April 2015; thus, provision for the staffing, operation and maintenance is contained within the General Fund Budget, and the L completion of construction and placement of equipment and other infrastructure is provided for in the 2014-2015 Impact Fee Fund Budget.. 3. The use of General Fund reserves has been limited to the purchase of capital L items. Capital purchases include vehicle replacements totaling$60,000 and the purchase or a replacement pumper truck in the amount of$499,900. BJB/bb 5-26-152 x 161 1 84 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: Becky Bronsdon,Assistant Chief of Administrative Services,North Naples Fire Control & Rescue District, 1885 Veteran's Park Drive,Naples,FL 34109,239-597-3222, e-mail: Li bbronsdonanorthnaplesfire.com. Li 63 fi Li U <.., 0 rei L U Li 0 I BJB/bb 5-26-152 Xi U 1611 a4 El NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 5 of 69 Ej STATEMENT OF NET POSITION December 31,2014 t, ; Governmental Activities ASSETS Current assets: Cash and cash equivalents $ 20,612,181 ,. Restricted cash and cash equivalents 267,901 Investments 3,000,090 Li Due from other governments 970,617 LI Other receivables 41,899 Other assets 654,510 to Total current assets 25,547,198 Ell Noncurrent assets: Capital assets: Land 11,182,814 Construction in progress 5,166,857 Depreciable buildings,equipment,and vehicles ( (net of$15,597,548 accumulated depreciation) 9,874,346 Total noncurrent assets 26,224,017 TOTAL ASSETS 51,771,215 LIABILITIES Current liabilities: LI Accounts payable and accrued expenses 1,002,024 Retainage payable 189,022 Contract deposits 7,500 Unearned revenue - Current portion of long-term obligations 24,303 U Total current liabilities 1,222,849 Noncurrent liabilities: ra Noncurrent portion of long-term obligations 2,912,357 Li TOTAL LIABILITIES 4,135,206 NET POSITION 5 Net investment in capital assets 26,120,478 Restricted 6,708 Unrestricted 21,508,823 TOTAL NET POSITION $ 47,636,009 ri The accompanying notes are an integral part of this statement. Li 1611B4 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 6 of 69 r STATEMENT OF ACTIVITIES Three Months ended December 31,2014 y. © Governmental Activities EXPENSES 4 i Governmental Activities Public Safety-Fire Protection Personnel services $ 5,488,182 Operating expenses 1,050,196 Depreciation 1,284,752 Interest and fiscal charges 8,713 0 TOTAL EXPENSES-GOVERNMENTAL ACTIVITIES 7,831,843 El PROGRAM REVENUES Charges for services 404,673 Operating grants and contributions 9,610 NET PROGRAM EXPENSES 7,417,560 GENERAL REVENUES Ad Valorem taxes 19,069,782 Impact fees 267,237 Interest 18,519 Loss on disposition of capital assets (1,005) Other 34,574 TOTAL GENERAL REVENUES 19,389,107 INCREASE IN NET POSITION 11,971,547 NET POSITION-Beginning of the year 35,664,462 NET POSITION-End of the year $ 47,636,009 U Li The accompanying notes are an integral part of this statement. Li 161 iB4 1 Li NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 7 of 69 BALANCE SHEET- GOVERNMENTAL FUNDS December 31,2014 Lli Total General Impact Fee Inspection Fee Governmental El Fund Fund Fund Funds �1 ASSETS :.. Cash and cash equivalents $ 20,612,181 $ - $ - $ 20,612,181 Restricted cash and cash equivalents - 1,540 266,361 267,901 Investments 3,000,090 - - 3,000,090 Due from other governments 796,456 65,096 109,065 970,617 LI Due from other funds 2,223,646 2,130,705 90,691 4,445,042 Other receivables 41,899 - - 41,899 V 71 Prepaid expenses 617,010 - 37,500 654,510 Li TOTAL ASSETS $ 27,291,282 $ 2,197,341 $ 503,617 $ 29,992,240 r LIABILITIES AND FUND BALANCE LIABILITIES a Accounts payable and accrued expenses $ 720,442 $ 281,582 $ - $ 1,002,024 Retainage payable - 189,022 - 189,022 Due to other funds 2,221,396 1,726,737 496,909 4,445,042 Contract deposits 7,500 - - 7,500 Unearned revenue - - - - LI TOTAL LIABILITIES 2,949,338 2,197,341 496,909 5,643,588 FUND BALANCE Nonspendable 617,010 - 37,500 654,510 Restricted - - 6,708 6,708 LI Assigned 11,490,619 - - 11,490,619 Unassigned 12,234,315 - (37,500) 12,196,815 TOTAL FUND BALANCE 24,341,944 - 6,708 24,348,652 TOTAL LIABILITIES AND FUND BALANCE $ 27,291,282 $ 2,197,341 $ 503,617 $ 29,992,240 Li Li Li L3 LI U il, ''' The accompanying notes are an integral part of this statement. 161 1 s4 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 8 of 69 LA RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION December 31,2014 Amount ;•,• Total fund balance of governmental funds $ 24,348,652 t• 1 Amounts reported for governmental activities in the Statement of Net Position are different because: Capital assets used in governmental activities are not financial resources and therefore are not reported in the governmental funds. Capital assets not being depreciated: Land 11,182,814 Li Construction in progress 5,166,857 16,349,671 Li Governmental capital assets being depreciated: Building,equipment and vehicles 25,471,894 Less accumulated depreciation (15,597,548) 9,874,346 Long-term obligations are not due and payable in the current period and therefore are not reported in the funds. Net OPEB obligation (1,175,205) 0 Capital lease (103,539) Compensated absences (1,657,916) Li (2,936,660) Elimination of interfund amounts: Due to other funds (4,445,042) Due from other funds 4,445,042 Total net position of governmental activities $ 47,636,009 Li Li The accompanying notes are an integral part of this statement. Li 161 1 B4 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 9 of 69 STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE-GOVERNMENTAL FUNDS Three Months ended December 31,2014 Total General Impact Fee Inspection Fee Governmental ,, Fund Fund Fund Funds REVENUES >£ Ad Valorem taxes $ 19,069,782 $ - $ - $ 19,069,782 ,- ,; Intergovernmental revenue: t. State firefighter supplement 9,610 - - 9,610 Federal grants - - - - Charges for services: Inspection fees and other 79,848 - 150,832 230,680 Plan review fees - - 173,993 173,993 Impact fees - 267,237 - 267,237 Miscellaneous: Li Interest 18,254 161 104 18,519 Other 34,574 - - 34,574 TOTAL REVENUES 19,212,068 267,398 324,929 19,804,395 EXPENDITURES Current Li Public safety Personnel services 5,034,127 - 314,740 5,348,867 Operating expenditures 1,033,637 4,008 12,551 1,050,196 Capital outlay 687,459 1,775,749 - 2,463,208 Li Debt service: Principal reduction 8,012 - - 8,012 ,,,. Interest and fiscal charges - 8,713 - 8,713 TOTAL EXPENDITURES 6,763,235 1,788,470 327,291 8,878,996 EXCESS OF REVENUES LI OVER(UNDER)EXPENDITURES 12,448,833 (1,521,072) (2,362) 10,925,399 OTHER FINANCING SOURCES AND USES Proceeds from disposition of capital assets 1,795 - - 1,795 Transfers in - 1,521,072 - 1,521,072 Transfers out (1,521,072) - - (1,521,072) TOTAL OTHER FINANCING SOURCES Li AND USES (1,519,277) 1,521,072 - 1,795 Li EXCESS OF REVENUES AND OTHER FINANCING SOURCES OVER(UNDER) Ej EXPENDITURES AND OTHER FINANCING USES 10,929,556 - (2,362) 10,927,194 f FUND BALANCE-Beginning of the year 13,412,388 - 9,070 13,421,458 f FUND BALANCE-End of the year $ 24,341,944 $ - $ 6,708 $ 24,348,652 The accompanying notes are an integral part of this statement. 1611 84 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 10 of 69 RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCE OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES Three Months ended December 31,2014 Amount Net change(revenues and other financing sources over expenditures and other financing uses)in fund balance-total governmental funds $ 10,927,194 The increase(change)in net position reported for governmental activities in the Statement of Activities is different because: .R; Governmental funds report capital outlays as expenditures. In the Statement of Activities,however,the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. The loss on disposition of capital assets decreases the net position. Plus: expenditures for capital assets 2,463,208 �!... Less:proceeds on disposition of capital assets (1,795) Less: loss on disposition of capital assets (1,005) Less:current year depreciation (1,284,752) 1,175,656 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 LI governmental funds but reduces the liability in the Statement of Net Position. Borrowings(proceeds from issuance): Less:capital lease - Repayments(principal retirement): Plus:capital lease 8,012 8,012 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. Less: transfers in (1,521,072) Plus:transfers out 1,521,072 Less: increase in Net OPEB obligation - Less: increase in compensated absences (89,315) Li (89,315) Increase in net assets of governmental activities $ 12,021,547 "° The accompanying notes are an integral part of this statement. 16 I 4 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 11 of 69 LI NOTES TO THE FINANCIAL STATEMENTS L December 31,2014 NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization North Naples Fire Control and Rescue District(the "District") is an independent r special taxing district located in northern Collier County,Florida. The District was originally established on April 22, 1961 by Laws of Florida, Chapter 61-2032,then reestablished by Laws of Florida Chapter 84-416,as amended. The District has the y general and special powers prescribed by Florida Statute Chapters 189, 191 and 633.15. The District's governing legislation was recreated,reenacted and codified by Li Laws of Florida, Chapter 99-450 on July 13, 1999 and amended by Laws of Florida, Chapter 2006-353 on June 23, 2006. The District is governed by a five (5) member elected Board of Commissioners. Commissioners serve on a staggered four (4)year term basis. On February 6,2014,the District entered into an Interlocal Agreement with Big Corkscrew Island Fire Control and Rescue District to merge the two districts. Each Board adopted a resolution identifying their intent to initiate the voluntary merger 1:1 process pursuant to Florida Statute Chapter 189.074. The two Districts created a proposed Joint Merger Plan which was adopted by both Boards and ultimately put before the voters of each District by referendum. On November 4, 2014,voters L from both districts approved the referendum to merge the two districts into one. On June 10,2015,the Governor signed into legislation the official enabling act of the new District via Laws of Florida(LOF), Chapter 2015-191. On January 1,2015,the North Collier Fire Control and Rescue District was officially formed by merging the two Districts. There is no affect from the merger reflected in these financial statements. These financial statements reflect the final three months activity of the Li North Naples Fire Control and Rescue District. The Board of the District elected to delay implementation of GASB Statement No. 68 "Accounting and Financial (3 Reporting for Pensions-An Amendment of GASB Statement No. 27" for efficiency purposes and cost savings until the fiscal year end of the North Collier Fire Control EJ and Rescue District as of and for the nine months ended September 30, 2015. Likewise,the Board of Trustees of the North Naples Fire Control and Rescue District Firefighters'Pension Plan elected not to have the three months activity of the Plan audited as of and for the three months ended December 31, 2014 but rather have the Plan's activity audited at its September 30,2015 fiscal year end. Li Li d 1611 84 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 12 of 69 NOTES TO THE FINANCIAL STATEMENTS December 31,2014 "..4 NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization, continued ri As of January 1, 2015,the assets, liabilities, and net position of North Naples Fire Control and Rescue District were transferred to the newly formed North Collier Fire Control and Rescue District. The Districts will report as one District thereafter. The North Naples Fire Control and Rescue District provides fire control and protection services, fire safety, inspections, code enforcement,fire hydrant [1 maintenance,firefighter training, and crash and fire rescue services as well as basic and advanced life support services. In providing these services,the District operates and maintains seven (7)stations and the related equipment and employs approximately 150 full-time professional firefighters and administrative staff. The District is currently in the process of constructing an 8th station which opened in early April 2015. During the year ended September 30,2009,the District entered into a joint venture agreement with Florida SouthWestem State College(FSW)for the operation of the North Naples Fire Training Center(NNFTC)to educate and train students as State (, :1 Certified Firefighters. The District is licensed to operate the NNFTC and FSW is the program coordinator. The District provides the training room and training facilities for the NNFTC. FSW, as program coordinator, is responsible for the operations of the NNFTC including but not limited to the screening and enrolling of students and for screening and engaging instructors. Therefore,the activities of the NNFTC are not El included in the District's basic financial statements. LI 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 I Component Units" (GASB 39)and GASB Statement Number 61, "The Financial Reporting Omnibus-An Amendment of GASB Statements No. 14 and No. 34". This Statement requires the basic financial statements of the District(the primary government)to include its component units, if any. A component unit is a legally separate organization for which the elected officials of the primary government are financially accountable. Based on the criteria established in GASB 14,as amended, there are no component units required to be included or included in the District's Li basic financial statements. ,.,j 161 1B4 FYI - NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 13 of 69 NOTES TO THE FINANCIAL STATEMENTS December 31,2014 riA NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES,CONTINUED Government-wide Financial Statements The government-wide financial statements(i.e.,the Statement of Net Position and the ri Statement of Activities)report information on all of the activities of the District and do not emphasize fund types. These governmental activities comprise the primary government. Fiduciary funds are properly not included in the Government-wide financial statements. General governmental and intergovernmental revenues support the governmental activities. The purpose of the government-wide financial statements is to allow the user to be able to determine if the District is in a better or worse financial position than the prior year. The effect of all interfund activity between governmental funds has been removed from the government-wide financial statements. Government-wide financial statements are reported using the economic resources . measurement focus and the accrual basis of accounting, as are the pension fund fmancial statements. The pension fund financial statements are only reflected as condensed information as of and for the year ended September 30,2014,in the notes herein. The pension fund as of and for the three month period ended December rn 31,2014 were not audited and are not included herein. As such,the opinion in the pension trust fund has been disclaimed. 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 El 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. Li 2 uF 161 1 54 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 14 of 69 NOTES TO THE FINANCIAL STATEMENTS December 31,2014 _, ., NOTE A- 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) " 3 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 1 contributions that are restricted to meeting the operational or capital improvements of a particular function. Taxes and other items not properly included among program revenues are reported instead as general revenues. Program revenues are considered to be revenues generated by services performed and/or by fees charged such as inspection fees,burn permits,and hydrant tests. Fund Financial Statements The District adheres to GASB Number 54, "Fund Balance Reporting and Governmental Fund Type Definitions". Essentially,the implementation resulted in adoption of a fund balance policy and reclassification of the components within fund balance. Li The accounts of the District are organized on the basis of funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity or net position,revenues,and expenditures or expenses, as appropriate. Government resources are allocated to and accounted for in individual funds based upon the purpose for which they are to be spent and the means by which spending activities are controlled. Fund financial statements for the District's governmental funds(fiduciary fund is not included, see opinion disclaimer)are presented after the government-wide financial statements. These statements display information about major funds individually and nonmajor funds in aggregate for governmental funds. The fiduciary statement includes financial information for the firefighters'pension fund. The fiduciary fund represents assets held by the District in a custodial capacity for the benefit of other individuals. El 161 1B4 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 15 of 69 lj NOTES TO THE FINANCIAL STATEMENTS Li December 31,2014 NOTE A- 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 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 f ; 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. Fiduciary Fund (Not Included-See Opinion Disclaimer) The pension trust fund accounts for the activities of the Firefighters' Pension Plan, which accumulates resources for the pension benefit payments to qualified firefighters. The net position of this fund is not considered to be net position of the District and is not available to the District's creditors. Measurement Focus and Basis of Accounting Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and reported in the basic financial statements. Basis of 4a 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 L 161 1 B NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 16 of 69 1 NOTES TO THE FINANCIAL STATEMENTS December 31,2014 NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED " Measurement Focus and Basis of Accounting,continued ,,,°' when earned and expenses are recorded when a liability is incurred,regardless of the 1~, 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 w as all eligibility requirements have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Li Revenues are considered to be available when they are collectible within the current period and soon enough thereafter to pay liabilities of the current period. For this purpose,the District considers tax revenues to be available if they are collected within sixty days of the end of the current fiscal period. Revenues susceptible to accrual are interest on investments, and intergovernmental revenues. Interest on invested funds is recognized when earned. Intergovernmental i revenues that are reimbursements for specific purposes or projects are recognized when all eligibility requirements are met. Expenditures are generally recognized under the modified accrual basis of accounting when the related fund liability is incurred. Exceptions to this general rule include: (1) principal and interest on long-term debt, if any, is recognized when due; and (2) expenditures are generally not divided between years by the recording of prepaid expenditures. Separate financial statements are provided for governmental funds (and fiduciary funds are not provided-see opinion disclaimer), even though the latter are excluded from the government-wide financial statements. Non-current Government Assets/Liabilities GASB 34 requires non-current governmental assets, such as land and buildings,and non-current governmental liabilities, such as notes payable and capital leases,to be reported in the governmental activities column in the government-wide Statement of Net Position. c1 161 1 B4 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 17 of 69 `ry NOTES TO THE FINANCIAL STATEMENTS December 31,2014 NOTE A - 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 fmancial resources of the District,except those required to be accounted for in another fund. El The Impact Fee Fund consists of fees imposed and collected by Collier County based 1- on new construction within the District. The fees are restricted and can only be used for certain capital expenditures associated with growth within the District. a'e. Non-Major Fund The District reports the following non-major fund: The Inspection Fee Fund is used by the District to account for the receipt and expenditures of its Inspection Fee Program. Fees are charged for the inspection of new building construction. The fees are collected by Collier County and are remitted to the District. Fiduciary Fund (Not Included in these Financial Statements -See Opinion LA Disclaimer) Fiduciary funds are excluded in the government-wide financial statements because the resources of those funds are not available to support the District's programs. The only type of fiduciary funds the District maintains is a Firefighters'Pension Fund, which accounts for retirement assets held by the Plan that are payable to qualified firefighters upon retirement. Budgetary Information _ The District has elected to report budgetary comparisons of its major funds and its non-major fund as required supplementary information(RSI). 161 1 34 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 18 of 69 NOTES TO THE FINANCIAL STATEMENTS December 31, 2014 NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES,CONTINUED Investments �.S The District adheres to the requirements of GASB Statement Number 31, "Accounting and Financial Reporting for Certain Investments and for External Investment Pools," (GASB 31) in which all investments are reported at fair value. Investments, including restricted investments,consist of certificates of deposit, U.S. Government securities, corporate debt and equity securities, and securities of government agencies unconditionally guaranteed by the U.S. Government. El Capital Assets r, Capital assets, which include land, construction in progress,buildings, equipment and vehicles, are reported in the government-wide Statement of Net Position. The District follows a capitalization policy which calls for capitalization of all capital assets that have a cost or donated value of$1,000 or more and have a useful life in excess of one year. El 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 F. 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. LI 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. a 0 161 1 84 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 19 of 69 NOTES TO THE FINANCIAL STATEMENTS December 31,2014 NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Capital Assets,continued Expenditures for capital assets are recorded in the fund statements as current 1 a expenditures. However, such expenditures are not reflected as expenditures in the government-wide statements, but rather are capitalized and depreciated. Depreciable capital assets are depreciated using the straight-line method over the following estimated useful lives: Capital Asset Years LI Buildings 15-30 Capital Assets acquired under Capital Lease 6 Office Equipment 3-30 Vehicles 3-10 Equipment and Machinery 3-15 f Budgets and Budgetary Accounting The District adopted an annual budget for the General Fund. The District adopted annual budgets for the Special Revenue Funds-Impact Fee Fund and the Inspection Fee Fund. No budget was adopted or required to be adopted for the Firefighters'Pension Trust Fund. El The annual budget reflected in these financial statements in the Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual, as required by GASB is the annual budget adopted for fiscal year ended September 30, 2015,however, actual activity used to compare against the annual budget, is only for t:,a the three month period ended December 31,2014. L 161 1 BA NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 20 of 69 NOTES TO THE FINANCIAL STATEMENTS December 31,2014 a NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Budgets and Budgetary Accounting,continued The District follows these procedures in establishing budgetary data for the General Fund,the Impact Fee Fund, and the Inspection Fee Fund: I 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 Li the upcoming October 1. The operating budget includes proposed expenditures and the means of financing them. 2. Public hearings are conducted to obtain citizen comments. 3. The budget is adopted by approval of the Board of Commissioners. 4. Budget amounts, as shown in these basic financial statements, are as originally adopted or as amended by the Board of Commissioners. 5. The budget is adopted on a basis consistent with accounting principles generally accepted in the United States of America. 6. The level of control for appropriations is exercised at the fund level. 7. Appropriations lapse at year-end. No budget amendments were approved by the Board of Commissioners during the three months ended December 31, 2014 for the General Fund, Impact Fee Fund or Inspection Fee Fund. Impact Fees/Deferred Revenue The District levies an impact fee on new construction within the District. The intent of the fee is for growth within the District to pay for capital improvements needed due to the growth. The fee is imposed and collected by Collier County and remitted to the District. The fee is refundable if not expended by the District within six(6)years from the date of collection. The District,therefore,records this fee as restricted cash and unearned revenue until the date of expenditure, at which time it is recognized as revenue and charged to capital outlay in the fund financial statements and capital assets in the government-wide financial statements. .. r 161 1 64 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 21 of 69 NOTES TO THE FINANCIAL STATEMENTS December 31,2014 NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Net Position In government-wide financial statements net position is identified as restricted when there are externally imposed constraints as to its use, such as through debt covenants, by grantors, or by law. Fund Balances The governmental fund financial statements the District maintains include ' nonspendable,restricted, assigned, and unassigned fund balances. Nonspendable fund balances are those that cannot be spent because the are either(a)not in y spendable form or(b)legally or contractually required to be maintained intact. Criteria include items that are not expected to be converted into cash,for example prepaid expenses. Restricted fund balances are those that are restricted by a third party. Restricted fund balances can only be spent for the stipulated purposes. The District's assigned fund balances are a result of official action of the District's Board. The District's intent is to maintain a minimum assigned fund balance level of three(3)months of budgeted total expenditures. The assigned fund balance includes the District's operational and capital reserves as well as its disaster reserve. At December 31, 2014,fund balance is also assigned for a variety of specific items by District Board action. Any use of the assigned fund balance requires the District's Li Board approval. Due To/From Other Funds 13 Interfund receivables and payables arise from interfund transactions and are recorded by funds affected in the period in which the transactions are executed. Due From Other Governments No allowance for losses on uncollectible accounts has been recorded since the District considers all amounts to be fully collectible. LJ ,w 161 1 84 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 22 of 69 NOTES TO THE FINANCIAL STATEMENTS December 31,2014 NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Compensated Absences The District's employees accumulate annual leave based on the number of years of continuous service. Upon termination of employment, employees can receive payment of accumulated annual leave if certain criteria are met. The costs of accumulated annual leave benefits(compensated absences) are expended in the Li respective operating funds when payments are made to employees. However,the liability for all accrued vacation and personal leave benefits is recorded in the government-wide Statement of Net Position. [,° Encumbrances Encumbrance accounting, under which purchase orders, contracts and other commitments for the expenditure of monies are recorded in order to reserve that portion of the applicable appropriation,is not employed by the District because, at x.. present, it is not necessary in order to assure effective budgetary control or to gym, facilitate effective cash planning and control. Management Estimates l., 1 The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates. Interfund Transactions L3 The District considers interfund receivables(due from other funds)and interfund LI payables(due to other funds)to be loan transactions to and from other funds to cover temporary (three months or less)cash needs. Transactions that constitute L;;I reimbursements to a fund for expenditures/expenses initially made from it that are properly applicable to another fund are recorded as expenditures/expenses in the reimbursing funds and as reduction of expenditures/expenses in the fund that is Ll reimbursed. Such amounts are eliminated in the Government-wide Financial Statements. El 161 1134 rsi NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 23 of 69 NOTES TO THE FINANCIAL STATEMENTS LI December 31,2014 4 -'f NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES,CONTINUED Subsequent Events Subsequent events have been evaluated through August 10, 2015,which is the date ;; the basic financial statements were available to be issued. NOTE B- CASH AND CASH EQUIVALENTS Cash and cash equivalents of the primary government(exclusive of the Firefighters' El Pension Trust Fund) were$20,880,082, of which$267,901 was restricted. Total cash and cash equivalents included cash on hand of$1,150 at December 31,2014. Deposits The District's deposit policy allows deposits to be held in demand deposit,money market accounts and the Florida State Board of Administration-Local Government Surplus Trust Fund(SBA). All District depositories are institutions designated as qualified depositories by the State Treasurer at December 31,2014. auk The District adheres to GASB Statement Number 31, "Accounting and Financial Reporting for Certain Investments and for External Investment Pools." Under this Statement,the District has elected to show all investments at fair value,with the Li exception of the Local Government Surplus Funds Investment Pool Fund PRIME (State Board of Administration), an external 2a7- like investment pool. The Local Government Surplus Funds Investments Pool Trust Fund's shares are stated at amortized cost, which approximates fair value. These investments are subject to the risk that the market value of an investment, collateral protecting a deposit or securities underlying a repurchase agreements,will decline. L Li l 161184 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 24 of 69 NOTES TO THE FINANCIAL STATEMENTS December 31,2014 NOTE B - CASH AND CASH EQUIVALENTS, CONTINUED Deposits,continued " Deposits consist of the following at December 31,2014: Carrying Bank L District Amount Balance Unrestricted General Fund Depository Accounts $ 7,484,390 $ 7,685,997 Money Market 13,126,001 12,925,038 SBA- Prime 640 640 .,.. Total General Fund $ 20,611,031 $ 20,611,675 ..... I Restricted General Fund `^ Depository Accounts $ - $ - Special Revenue Funds Impact Fee Depository Accounts 1,540 36,743 Inspection Fee Depository Accounts 266,361 266,361 Li Total Special Revenue Funds 267,901 303,104 Total Restricted Funds $ 267,901 $ 303,104 1° The District's deposits were entirely covered by federal depository insurance or by Li collateral pursuant to the Public Depository Security Act(Florida Statute 280) of the State of Florida except for the $640 held in the SBA. Bank balances approximate market value. The District held no other types of deposits during the three months ended December 31, 2014. The local Government Surplus Funds Trust Fund is not required to be categorized because the investments are not evidenced by securities that exist in physical or book entry form. 0 161184 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 25 of 69 NOTES TO THE FINANCIAL STATEMENTS "i December 31,2014 NOTE B- CASH AND CASH EQUIVALENTS, CONTINUED L.J Restricted Cash and Equivalents The following is a brief description of the restrictions on cash and cash equivalents: The Impact Fee account is used to account for the deposit of impact fees received and is restricted for certain capital asset acquisition associated with growth within the District. Impact fees are collected by Collier County for the District pursuant to County ordinance and District resolution. The Inspection Fee account is used to account for inspection fees collected for performing new construction fire inspections within the District. Such revenue is restricted for inspection service related costs. NOTE C- INVESTMENTS District-Investments Investments of the District(primary government) (exclusive of the Firefighters' Pension Trust Fund)was$3,000,090(market value)and$3,000,090 (bank balance) at December 31, 2014 and consisted of a certificate of deposit which was desi gn ated as a public fund with a qualified public depository,ry, and was,therefore, . entirely collateralized pursuant to the Public Depository Security Act(Florida Statute 280)of the State of Florida. LI Firefighters' Pension Plan-Investments (Included as Condensed Financial Information Only as of and for the Year Ended September 30,2014 -See Retirement Note and Opinion Disclaimer) Investments held in the Firefighters'Pension Trust Fund totaled$48,290,003 (including$1,902,216 in cash and cash equivalents, $8,941,510 in mutual funds, $22,307,775 in equity securities, $11,795,552 in fixed income securities, and $3,342,950 in real estate)at September 30,2014. Such investments are administered in accordance with Firefighters'Pension Board policy. This policy provides for investments in cash and cash equivalents,money markets, mutual funds, equities,treasury notes, federal agency guaranteed securities, corporate bonds, notes and/or equities and real estate. Et i 1611 B4 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 26 of 69 NOTES TO THE FINANCIAL STATEMENTS December 31,2014 NOTE C - INVESTMENTS, CONTINUED Firefighters' Pension Plan-Investments, continued The Firefighters' Pension Trust Fund accounts for resources held to fund the respective firefighter employee pension benefits. The Firefighters'Pension Trust Fund investments were held by a financial and investment institution and are subject to certain insurances up to limits specific to the trustee/custodian institution and retirement trust funds. These assets are subject to loss of principal. Investment Authorization: The Plan's investment policy is determined by the Plan's Board of Trustees. The policy has been designed by the Board to conduct the operations of the Plan in a manner so that the assets will provide the pension and other benefits provided under applicable laws. As such,the policy is designed by the Board to maximize the Plan's asset value, while assuming risk that is consistent with the Board's risk tolerance. The 1,i Trustees are authorized to acquire and retain every kind of property(real,personal or mixed)and every kind of investment specifically including,but not by way of limitation, money markets,mutual funds,bonds,debentures, stocks (preferred or common) and other corporate obligations. Investments are carried at fair value at September 30, 2014. Interest and dividend revenues are recorded as earned. Purchases and sales of investments are recorded on the trade-date basis. �y Unrealized gains and losses are presented as net appreciation(depreciation) in fair value of investments on the statement of changes in fiduciary net position along with gains and losses realized on sales of investments. Given the inherent nature of investments, it is reasonably possible that changes in the value of those investments will occur in the near term and that such changes could ' materially affect the amounts reported (loss of principal). ..j Investment in all equity securities shall be limited to those listed on a major U.S. stock exchange and limited to no more than 80%(at market)of the Plan's total asset value. The equity position in any one company shall not exceed 5%of the Plan's total assets at market. Investments in stock of foreign companies shall be limited to 25% of the value of the Plan's total assets at market. Li 1611Bi4 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 27 of 69 NOTES TO THE FINANCIAL STATEMENTS December 31,2014 NOTE C - INVESTMENTS, CONTINUED Firefighters' Pension Plan-Investments, continued Investment Authorization, continued: The fixed income portfolio shall be compromised of securities with a quality rating of investment grade or higher by a major rating service. Except for Treasury and ''''`' Agency obligations, the debt portion of the Fund shall contain no more than 3% of a given issuer irrespective of the number of differing issues. I The current target allocation at September 30,2014, of these investments at market is as Li follows: Investment Authorized Policy-Target Investments Allocation% Fixed Income 20-40% Domestic Equities 35-55% International Equities 10-25% Real Estate 0-15% Li International Fixed Income 0-10% Cash and Cash Equivalents N/A Interest Rate Risk: Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally,the longer the maturity of an investment,the Li greater the sensitivity of its fair value to change in market interest rates. As a means of limiting its exposure to interest rate risk, the Plan diversifies its investments by security type and institution, and limits holdings in any one type of investment with any one issuer with various durations of maturities. Information about the sensitivity of the fair values of the Plan's fixed income investments to market interest rate fluctuations is provided by the following table that shows the distribution of the Plan's investment by maturity at September 30,2014: Investment Maturities(in years) Investment Type Fair Value Less than 1 1 to 5 6 to 10 More than 10 j Corporate bonds $ 6,893,105 $ 295,989 $ 2,647,058 $ 2,388,545 $ 1,561,513 Mutual funds 2,307,765 - 1,178,807 849,027 279,931 U.S.Agencies 3,506,133 - - - 3,506,133 U.S.Treasuries 1,396,314 - 1,166,712 - 229,602 $ 14,103,317 $ 295,989 $ 4,992,577 $ 3,237,572 $ 5,577,179 Lj , , 161 1 g 4 ,,,,i NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 28 of 69 NOTES TO THE FINANCIAL STATEMENTS ;, _' December 31,2014 NOTE C- INVESTMENTS, CONTINUED D Firefighters' Pension Plan-Investments, continued El Credit Risk: EA Credit risk is the risk that a security or a portfolio will lose some or all of its value due to a real or perceived change in the ability of the issuer to repay its debt. The Plan's investment policy utilizes portfolio diversification in an effort to mitigate this risk. The following table discloses credit rating by fixed income investment type at September 30, 2014, if applicable: Li Fair Percentage of Value Portfolio U.S.government guaranteed* $ 4,902,447 10.15 % Quality rating of credit risk debt securities A $ 636,482 1.32 % Al 703,203 1.46 Li A2 843,070 1.75 A3 1,006,420 2.08 ,µ Aa 391,397 0.81 Aal 19,668 0.04 Aa2 746,162 1.55 Aa3 237,086 0.49 ( Aaa 1,925,264 3.99 B 179,083 0.37 Li Baal 1,588,751 3.29 EA Baa2 1,074,187 2.22 Baa3 189,813 0.39 BB 211,853 0.44 Li BBB 570,018 1.18 Li Unrated 3,780,860 7.83 Total credit risk debt securities $ 14,103,317 39.36 % Li * Obligations of the U.S. government or obligations explicitly guaranteed by the U.S. l'i government are not considered to have credit risk and do not have purchase limitations. Concentration of Credit Risk: El The investment policy of the Plan contains limitations on the amount that can be invested in any one equity issuer as well as maximum portfolio allocation percentages. u.T There were no individual equity investments that represented 5% or more of Plan net position at September 30, 2014. In addition,the Plan contains limitations on the amount that can be invested in any one debt issuer,except for the debt securities 11 issued by the U.S. Government. There were no investments in non-U.S. Government a debt securities that represented 10% or more of Plan net position at September 30, 2014. 13 161 : 1 64 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 29 of 69 Li NOTES TO THE FINANCIAL STATEMENTS December 31,2014 F"' NOTE C- INVESTMENTS,CONTINUED Firefighters' Pension Plan -Investments, continued Custodial Credit Risk: This is the risk that in the event of the failure of the counterparty,the plan will not be able to recover the value of its investments or collateral securities that are in the EA possession of an outside party. This risk is generally measured by the assignment of a rating by a nationally recognized statistical rating organization. Consistent with the Plan's investment policy,the investments are held by Plan's custodial bank and registered in the Plan's name. El Foreign Currency Risk: This is the risk that fluctuations in currency exchange rate may affect transactions conducted in currencies other than US Dollars and the carrying value of foreign investments. The Plan's exposure to foreign currency risk is derived mainly from its investments in international equity and fixed income funds. The Plan owns shares in international equity funds and does not own the individual securities. The investment policy limits the foreign investments to no more than 25% of the Fund's investment balance in equities and no more than 10%in fixed income. As of September 30, 2014,the foreign investments in these investment types were 17% and 6%of foreign equities and fixed income, respectively, of total investments which was in compliance with Board policy. The Plan's exposure to foreign currency risk related to foreign equity funds is as follows: Fair Percentage of Value Portfolio International equity funds and fixed income(bonds) $ 9,613,556 pc)/11 Li NOTE D- DUE TO/FROM OTHER FUNDS Interfund receivables and payables at December 31, 2014, are as follows: ? Due from Due to Fund Other Funds Other Funds General Fund: Impact Fee Fund $ 1,726,737 $ 2,130,705 Inspection Fee Fund 496,909 90,691 Total General Fund 2,223,646 2,221,396 Special Revenue Funds: EImpact Fee Fund k:. General Fund 2,130,705 1,726,737 Inspection Fee Fund General Fund 90,691 496,909 Total Special Revenue Funds 2,221,396 2,223,646 Total $ 4,445,042 $ 4,445,042 rs Interfund receivables and payables were eliminated for presentation purposes in the Statement of Net Position at December 31, 2014. 161 1 B4 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 30 of 69 NOTES TO THE FINANCIAL STATEMENTS w December 31,2014 rl NOTE E- CAPITAL ASSETS ACTIVITY El The following is a summary of changes in capital assets activity for the three months ended December 31, 2014: Balance Balance October I Increases/ Decreases/ Adjustments/ December 31 2014 Additions Retirements Reclassifications 2014 ,,,11 Capital Assets Not Being Depreciated: Land $ 11,182,814 $ - $ - $ - $ 11,182,814 Construction in progress 3,391,108 1,775,749 - - 5,166,857 Total Capital Assets Not Being Depreciated 14,573,922 1,775,749 - - 16,349,671 NI Capital Assets Being Depreciated: Assets held under capital lease 160,240 - - - 160,240 (t_,j Buildings 12,580,450 24,812 - - 12,605,262 Office equipment 685,400 4,028 - - 689,428 Li Vehicles 7,844,231 608,022 (24,610) - 8,427,643 Equipment&machinery 3,538,724 50,597 - - 3,589,321 Total Capital Assets Being Depreciated 24,809,045 687,459 (24,610) - 25,471,894 9 Less Accumulated Depreciation: Li Assets held under capital lease (37,835) (26,707) - - (64,542) Buildings (5,357,821) (391,456) - - (5,749,277) Office equipment (606,708) (32,411) - - (639,119) Vehicles (6,126,769) (479,720) 21,810 - (6,584,679) Equipment&machinery (2,205,473) (354,458) - - (2,559,931) I Total Accumulated Depreciation (14,334,606) (1,284,752) 21,810 - (15,597,548) Total Capital Assets being o Depreciated,Net 10,474,439 (597,293) (2,800) - 9,874,346 Ell Capital Assets,Net $ 25,048,361 $ 1,178,456 $ (2,800) $ - 26,224,017 Less: Capital Lease Payable (103,539) Li Net investment in capital assets $26,120,478 El Li 6 1 .B 4 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 31 of 69 NOTES TO THE FINANCIAL STATEMENTS December 31,2014 NOTE E - CAPITAL ASSETS ACTIVITY, CONTINUED Depreciation expense was charged to the following functions during the three month period ended December 31,2014: Amount General Government Total Depreciation Expense $1,284,752 Li NOTE F- LONG-TERM OBLIGATIONS The following is a summary of changes in long-term obligations for the three months ended December 31,2014: Balance Retirements Balance Amounts October 1 And December 31 Due Within 2014 Additions Adjustments 2014 One Year Net OPEB obligation $ 1,125,205 $ 50,000 $ - $ 1,175,205 $ - Capital Lease 111,551 (8,012) 103,539 24,303 Compensated Absences 1,568,601 89,315 - 1,657,916 $2,805,357 $ 139,315 $ (8,012 $ 2,936,660 $ 24,303 The following is a summary of long-term obligations at December 31,2014: Amount Net OPEB obligation. Cumulative difference between annual OPEB cost and District payments toward the cost of post employment benefits other than pensions since GASB No.45 transition date of October 1,2009. $1,175,205 . $160,240 capital lease payable of a chest compression system to financial institution over a 60 month period ending March 2018 in LJ equal payments of$2,671 at a zero stated interest rate. 103,539 LI rn L L. X� 16 1 B4 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 32 of 69 NOTES TO THE FINANCIAL STATEMENTS December 31,2014 n, NOTE F- LONG-TERM OBLIGATIONS, CONTINUED Non-current portion of compensated absences. Employees of the District are entitled to paid vacation based on length of service and job classification. 1,657,916 2,936,660 Less Current Portion (24,303) $2,912,357 The annual debt service requirements at December 31, 2014,were as follows: Years Ending Capital Leases Payable(1) Total F. ? September 30 Principal Principal 2015 $ 24,303 $ 24,303 2016 32,315 32,315 2017 2018 14,606 6 606 34, 14,606 6 $$ 103,539 103,539 w Net OPEB obligation 1,175,205 Compensated absences 1,657,916 r Total long-term debt $ 2,936,6.60 (1)Debt service paid through General Fund Interest expense for the three months ended December 31,2014,was$0. Li NOTE G - RETIREMENT PLANS The following three retirement plans have been established by the District: Plan 1 -Florida Retirement System (FRS) Plan 2 -Firefighters'Pension Trust Fund(Florida Statute 175) Plan 3 -401(a)Plan Employee participation in a specific plan is based on the respective employee's original hire date. 0 LI L 161184 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 33 of 69 NOTES TO THE FINANCIAL STATEMENTS December 31,2014 NOTE G - RETIREMENT PLANS, CONTINUED Plan 1 -Plan Description and Provisions-Florida Retirement System All District certified firefighters employed prior to January 1, 1996 and all other District personnel(other than certified firefighters) including the Board of Commissioners,hired on or after January 1, 1996, are participants in the statewide Florida Retirement System (FRS)under the Authority of Article X, Section 14 of the State Constitution and Florida Statutes, Chapters 112 and 121. The FRS Plan(the "Plan")was noncontributory prior to July 1,2011. Beginning July 1,2011, FRS r required a 3%of eligible compensation employee contribution for all classes of employees except for those enrolled in the DROP program,which requires no employee contribution. The FRS is totally administered by the State of Florida. The District contributed 100% of the required contributions for the three months ended December 31,2014 and years ended September 30,2014,2013 and 2012. The District's covered payroll for the three months ended December 31, 2014 was $1,044,101.The District's covered payroll for the years ended September 30,2014, 2013 and 2012 was 4,360,282, $4,285,887 and$4,706,793, respectively. The ,. District's contributions to the Plan for the three months ended December 31, 2014 were$160,035 which represents 15%of covered payroll. The District's contributions to the Plan for the years ended September 30, 2014, 2013 and 2012 was $689,716, $573,479 and$556,815,respectively, which represents 16%, 13% and 12%,respectively, of covered payroll. Pension costs for the District ranged between 7.37%to 43.24%for the three months ended December 31,2014. Employees, enrolled prior to July 1,2011,who retire at or after age 62 with 6 years of creditable service(6 years for elected state officials), 6 years of senior management service and age 62, 6 years of special risk service and age 55, or 30 years of service (25 for special risk)regardless of age, are entitled to a retirement benefit,payable for life, equal to 1.6%to 3.0%per year of creditable service, depending on the class of employee(regular, special risk, etc.)based on average final compensation of the five (5)highest fiscal years'compensation. Benefit cannot w exceed 100%of average final compensation. Employees, enrolled on or after July 1,2011,who retire at or after age 65 with 8 years of creditable service, 8 years of senior management service and age 65, 8 years of special risk service and age 60, or 33 years of service(30 for special risk) regardless of age, are entitled to a retirement benefit,payable for life, equal to 1.6% to 3.0%per year of creditable service, depending on the class of employee (regular, El Li 161 '1 B . NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 34 of 69 NOTES TO THE FINANCIAL STATEMENTS December 31,2014 f .il NOTE G - RETIREMENT PLANS, CONTINUED Plan 1 -Plan Description and Provisions-Florida Retirement System,continued special risk, etc.) based on average final compensation of the eight(8)highest fiscal years' compensation. Benefit cannot exceed 100% of average final compensation. Benefits vest after six years of creditable service for those enrolled prior to July 1, 2011, and after eight years for those enrolled on or after July 1, 2011. Vested employees may retire anytime after vesting and incur a 5%benefit reduction for each year prior to normal retirement age. Early retirement, disability,death and survivor benefits are also offered. Benefits are established by State Statute. The Plan provides for a constant 3%cost-of-living adjustment for retirees for service earned prior to July 1, 2011. The Plan also provides several other Plan and/or investment options that may be elected by the employee. Each offers specific contribution and benefit options. The s.,.,} Plan documents should be referenced for complete detail. Description of Funding Policy-This is a cost sharing,multi-employer defined '. benefit plan available to governmental units within the State. Actuarial information 1 with respect to an individual participating entity is not available. Participating employers are required,by Statute, to pay monthly contributions at actuarially determined rates that, expressed as percentages of annual covered payroll, are adequate to accumulate sufficient assets to pay benefits when due. Trend Information -A copy of the FRS's June 30, 2014 annual report can be obtained by writing the Florida Division of Retirement, Cedars Executive Center, Ll 2639-C North Monroe Street, Tallahassee,Florida 32399-1560, or by calling(850) Li 488-5706. Li Plan 2-Plan Description and Provisions-Firefighters' Pension Trust Fund .3 No actuarial study or independent audit was performed for the Firefighters'Pension I I Trust Fund for the three month period ended December 31, 2014 as it was not considered a prudent use of Plan assets by the Plan's Board of Trustees. The Plan will be audited for the year ending September 30, 2015. As such,the independent auditor's opinion as to the pension trust fund at December 31,2014 has been 161 1 4 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 35 of 69 NOTES TO THE FINANCIAL STATEMENTS December 31,2014 NOTE G- RETIREMENT PLANS, CONTINUED Plan 2 -Plan Description and Provisions-Firefighters' Pension Trust Fund, continued disclaimed. Below condensed audited financial information,excerpted from the Plan's audited financial statements, is presented as of and for the year ended Li September 30, 2014 for the Plan: Amount Total Plan Assets $ 49,352,828 Total Plan Liabilities (163,257) Net Position $ 49,189,571 Total Revenue(Additions) $ 7,219,735 Total Expenses(Deductions) (176,220) Increase in Net Position 7,043,515 Beginning Net Position 42,146,056 Ending Net Position $ 49,189,571 A copy of the Plan and Plan audit as of and for September 30,2014 can be obtained by writing to the District at 1885 Veterans Park Drive,Naples,Florida 34109-0492, or by calling(239) 597-3222. The following brief description of the North Naples Fire Control and Rescue District Firefighters'Pension Plan (the "Plan") is provided for general information purposes only. Participants should refer to the plan agreement for a more complete description of the Plan. On July 11, 1996,under the authority of Florida Statute 175 and Laws of Florida, Chapter 95-338,the District's Board of Commissioners passed Resolutions 96-004 and 96-005,providing for the establishment and funding of a single employer defined benefit retirement plan and trust for newly hired fire suppression personnel. The resolutions establish that certified firefighters hired on or after January 1, 1996 are to become participants in the District's Firefighters' Pension Trust Fund. The Plan is totally administered, including all investment management, by a third party administrator and the Plan's appointed Pension Board. Li During the year ended September 30, 2009, the Plan adopted Governmental El Accounting Standards Board (GASB) Statement Number 50 "Pension Disclosures" (GASB 50)which amends GASB Statements Number 25 "Financial Reporting for LI Defined Benefit Pension Plans and Note Disclosures for Defined Contribution Plans", and Number 27 "Accounting for Pensions by State and Local Government Li Employers". GASB 50 requires disclosure in the notes to the financial statements of pension plans and certain employer governments of the current funded status of the 1611 B4 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 36 of 69 NOTES TO THE FINANCIAL STATEMENTS f December 31,2014 NOTE G - RETIREMENT PLANS,CONTINUED Plan 2-Plan Description and Provisions -Firefighters' Pension Trust Fund, continued 1 plan and other actuarial information. The adoptions of GASB 50 had an impact on the presentation of the notes to the financial statements but had no impact on the Plan's net position held for Plan benefits. Effective October 1,2011, employee participants were required to contribute 3% (similar to FRS) of compensation(an increase from .5% of compensation)per Resolution 11-031. During the three months ended December 31, 2014 there were employee contributions in the amount of$66,087 to the plan. During the years ended September 30,2014,2013, and 2012, there were employee contributions in the amounts of$263,115, $252,053, and $246,691,respectively,to the plan. The employer contributed 100%of its required contributions, as well as those required contributions of the participating firefighters(0.5%pick-up). The Plan provides for full-time firefighting personnel to become eligible to participate in the Plan immediately upon hire. Under District resolution 96-005, the District elected to pay the 0.5%(1%prior to December 9, 2004)employee required contribution on behalf of the employee. Effective December 9,2004,the employee contribution was reduced to 0.5% (employee pick up). Effective July 1,2001 (per resolution 01-01), benefits under the Plan vest after six years of creditable service. Employees who elect normal retirement at or after age 55 with 6 years of creditable rsi service, or 25 years of service regardless of age, are entitled to a retirement benefit. r°..m Effective October 1, 2011, required employee contributions increased to 3%of .. compensation. Employees may elect early retirement after 6 years of creditable service with a reduction in benefit not to exceed 3%for each year before normal retirement. The Plan also includes certain disability and death benefits. Contributions-Contributions to the Plan are derived from three sources: the plan's participants are required to contribute to the plan in the amount of 3%of 0 their covered wages and pursuant to resolution 11-031 the District has elected to increase the affected employees'salary by 0.5%(employer pick-up), State funds (fire [hazard] insurance premium tax per Florida Statute Chapter 175)and employer (remaining amount necessary to meet actuarial requirement). For the period from a 161 B1 4 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 37 of 69 NOTES TO THE FINANCIAL STATEMENTS December 31,2014 NOTE G - RETIREMENT PLANS,CONTINUED Plan 2 -Plan Description and Provisions -Firefighters' Pension Trust Fund, continued January 1, 1996 through September 30, 1996,no employer contributions were required. Employer contributions were required beginning October 1, 1996. The State contributions under Chapter 175 began in June 1997. This revenue is based on property fire insurance premiums paid within the District and is applied up to an approved "frozen" limit of$1,746,716. The District(employer) is required to fund :,i, the difference each year between the total contributions from all other sources for the year and the total cost for the year pursuant to the most recent actuarial valuation of the Plan. The total cost for any year equals total normal cost plus the additional ,;,1 amounts sufficient to amortize the unfunded past service liability over a 30 year period commencing the first year of the Plan's inception. Pursuant to the actuarial study dated October 1,2013 for the year ended September 30,2014,the District's contribution(District only)requirement was 13%of the actuarially determined covered payroll. Actual District contributions to the Plan for the three months ended December 31,2014 were $289,237. Actual District contributions to the Plan for the year ended September 30, 2014,were $1,518,926. The State contributions for the year ended September 30, 2014 were $1,377,098. Employees contributed (3%)$263,115 to the Plan for the year ended September 30, 2014. At October 1,2014, $49,189,571 the Plan's total net position was restricted for retiree benefits. EJ Pension Benefits -Effective July 1,2001, employees with 6 or more years of service are entitled to monthly pension benefits,beginning at the earlier of age 55 with 6 years of credited service or 25 years credited service regardless of age. Benefit is equal to 3.53% of their average final compensation(AFC)times credited service prior to October 1, 2010 plus 3%of average final compensation times credited service on and after October 1, 2010. AFC means the average of the highest five(5) 4w years within the last ten 10 y ( )years of service. Maximum benefit is 100%of AFC. The plan permits early retirement at age 50 with 6 years of credited service. Employees may elect to receive their pension benefits in the form of a 10 year certain T€ and life annuity. If employees terminate before rendering 6 years of credited service, they forfeit the right to receive the portion of their accumulated plan benefits. All retirement benefits are annually increased for cost of living at 3%. 161 1 1B4 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 38 of 69 NOTES TO THE FINANCIAL STATEMENTS El December 31,2014 NOTE G- RETIREMENT PLANS,CONTINUED Plan 2-Plan Description and Provisions-Firefighters' Pension Trust Fund, continued Death and Disability Benefits-Upon the death of any vested member, whether or not still in active employment, a survivor benefit is payable to the beneficiary starting when the member would have reached retirement age. The benefit is equal to the vested pension benefit and is payable for 10 years. A spousal and/or minor benefit is provided for line of duty death equal to a minimum of one half of the members salary for life(spouse)or age 18 (child). Employees who become totally disabled with at least 8 years of credited service :.1 receive the greater of the accrued pension benefit or 25%of AFC, if non-service incurred, or 42%of AFC, if active service incurred. Effective December 9, 2004, the active service related benefit was increased to 65%. w Supplemental Benefits -Effective December 31, 2004,each service and disability retiree and their joint pensioners or beneficiaries and vested terminated members shall receive a supplemental payment to be used as a health insurance subsidy payment. The amount shall be five dollars ($5) for each full year of credited FW service for life. The maximum monthly supplement is one hundred fifty dollars ($150) and the minimum thirty dollars($30). j DROP -Effective December 12,2013,Resolution 13-034 was adopted,which established a Deferred Retirement Option Plan "DROP". An "eligible participant" of the pension plan,which is defined as an individual currently on full-time work status, may elect to participate in the DROP on the first day of the month coincident with or next following either, attainment of age fifty-five(55) and the completion of ten (10) years of credited service, or the completion of twenty-five (25)years of credited service, which date shall constitute the "initial date of eligibility". An eligible participant electing to participate in DROP must complete and execute such forms as L''. may be required by the District and supplied by the Board of Trustees not less than thirty(30) days prior to entering the DROP. The forms shall include,but not limited to, an irrevocable letter of resignation effective no later than the conclusion of the Li maximum period of DROP participation. Election into the DROP is irrevocable provided there shall be no minimum period of participation; however in the event of a voluntary termination prior to the maximum period, any DROP participant termination prior to such maximum DROP period shall submit a written notice at least thirty(30) L days prior to such early termination of DROP participation. 161 1 B4 Li NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 39 of 69 NOTES TO THE FINANCIAL STATEMENTS December 31,2014 NOTE G- RETIREMENT PLANS,CONTINUED I Plan 2-Plan Description and Provisions-Firefighters' Pension Trust Fund, ..I continued An eligible participant may elect to participate in the DROP only once. After commencement of participation in DROP, a participant shall no longer earn, accrue or purchase additional service credits towards retirement benefits or later enhancements to the firefighters'pension plan. ri Upon the effective date of an eligible participant's participation in DROP, all contributions by and on behalf of the participant to the plan shall be discontinued. For all plan purposes, service and vesting credits of an eligible participant electing DROP shall be fixed as of the effective date of commencement of DROP participation. Any services as a firefighter after entry into DROP shall not be used for calculation or determination of benefits payable by the pension plan. The average final compensation of a participant, as defined in this plan shall be determined as of the effective date of commencement of DROP participation and other subsequent earning shall not be used for calculation or determination of benefits payable by the pension El plan. Income Recognition -Interest income is recorded on the accrual basis. Investments LI are reported at market value. Short-term investments are reported at cost, which approximates market value. Ell Actuarial Present Value of Accumulated Plan Benefits-Accumulated plan benefits are those future periodic payments, including lump-sum distributions,that are attributable under the Plan's provisions to the service employees have rendered. Accumulated plan benefits include benefits expected to be paid to (a)retired or terminated employees or their beneficiaries, (b)beneficiaries of employees who have died, and(c)present employees or their beneficiaries. Benefits under the Plan are based on employees' age at entry to the Plan and are based upon the current starting ,,. salary for firefighters at entry level. Benefits payable under all circumstances, retirement, death,disability and termination of employment, are included,to the extent they are deemed attributable to employee service rendered to the valuation date. .,u The actuarial present value of accumulated plan benefits is determined by an actuary and is the amount that results from applying actuarial assumptions to adjust the 161 1 4 B NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 40 of 69 NOTES TO THE FINANCIAL STATEMENTS December 31,2014 NOTE G- RETIREMENT PLANS, CONTINUED Plan 2-Plan Description and Provisions-Firefighters' Pension Trust Fund, continued accumulated plan benefits to reflect the time value of money(through discounts for interest)and the probability of payment(by means of decrements such as for death, L 'n disability,withdrawal, or retirement)between the valuation date and the expected date of payment. The significant actuarial assumptions used in the valuations as of October 1, 2010 were (a)life expectancy of participants-RP 2000 (combined healthy, sex distinct)Mortality Table was used, (b)retirement age assumptions (the assumed average retirement age was 55), and(c)annual investment return of 8%. La The October 1,2012 actuarial valuation reflected assumed average rates of return of 8%. The foregoing actuarial assumptions are based on the presumption that the Plan will continue. If the Plan terminated, different actuarial assumptions and other factors might be applicable in determining the actuarial present value of accumulated plan benefits. Payment of Benefits -Benefit payments to participants are recorded upon distribution. The District contributed 100% of the required contributions. A summary of certain Plan details and trend information is included below. A copy of the Plan and Plan audit as of and for September 30,2014 can be obtained by writing to the District at 1885 Veterans Park Drive,Naples,Florida 34109-0492, or by calling(239)597-3222. rid LI The following is a summary of the Single Employer-Defined Benefits Plan(Florida Statutes Chapter#175), including funding policies,contribution methods,benefit t 1 provisions and trend information: Firefighters'Pension Trust Fund-Plan 2 Year established and District Resolution 96-004(July 11, governing authority 1996) Governing body Board of Trustees of Plan Determination of contribution requirements: Actuarially determined Employer(District) Amount required in excess of Member and applicable State contributions needed in order to pay current costs and amortize any unfunded past service cost over 30 years Plan members 3.0%of covered payroll L 1611 g4 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 41 of 69 NOTES TO THE FINANCIAL STATEMENTS December 31,2014 NOTE G - RETIREMENT PLANS,CONTINUED Plan 2 -Plan Description and Provisions-Firefighters' Pension Trust Fund continued Firefighters'Pension Trust Fund-Plan 2 Funding of administrative costs Employer Period required to vest 6 years Annual salary increase 6% Post retirement benefit increase Cost of living increase of 3% each year Eligibility for distribution (Normal retirement) Earlier of 55 with 6 years of credited service or 25 years credited service ._ regardless of age Provisions for: Li Disability benefits Yes Death benefits Yes Early retirement Yes Assumed inflation Actuarial cost method 3% Net Pension Liability of the Fund -The components of the net pension liability of the District at September 30,2014: Amount Total pension liability $ 47,467,581 Plan fiduciary net position (49,189,564) District's net pension asset $ 1,721,983 Plan fiduciary net position as a percentage of the total pension asset 104% I :; 16111 g 4 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 42 of 69 1" NOTES TO THE FINANCIAL STATEMENTS December 31,2014 1 NOTE G- RETIREMENT PLANS, CONTINUED 3= Plan 2 -Plan Description and Provisions -Firefighters' Pension Trust Fund, continued Rate of Return Sensitivity Analysis- 1% Current Decrease(7.0%) Discount Rate 1%Increase(9.0%) Net pension liability(asset) $ 6,144,253 $ (1,721,983) $ (8,155,341) El Memberships of the Plan consisted of the following at September 30, 2014: Firefighters'Pension Trust Fund-Plan 2 t13 Active plan participants 109 Retirees and beneficiaries receiving benefits 3 Total 112 `el Number of participating employers 1 Number of participating state agencies 1 L1 Annual Pension Cost,Net Pension Obligation and Reserves Current year annual pension costs for the Firefighters' Pension Trust Fund are shown in the trend information provided. The Firefighters'Pension Trust Fund had a net r t:.. unfunded actuarial accrued liability (asset/over funded)at October 1,2014 of ($1,721,983). The Plan assets are legally reserved for the payment of the respective plan member benefits within the Plan. There are no assets legally restricted for plan benefits other than these assets within the Plan. The Firefighters'Pension Trust Fund held certain investments at year end. h Li 0 El 161 a B4 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 43 of 69 NOTES TO THE FINANCIAL STATEMENTS , December 31,2014 NOTE G -RETIREMENT PLANS, CONTINUED Li Plan 2-Plan Description and Provisions-Firefighters' Pension Trust Fund, continued Trend Information Li Firefighters'Pension Trust Fund Total(1) El Required Actual Contributions Net Annual District State State(2) Pension LI Fiscal Pension Required Required Frozen Actual Percentage Obligation LI Year Contribution Contribution Contribution Contribution Contribution Contributed (NPO) 2014 $ 2,896,024 $ 1,518,926 $ 1,377,098 $1,746,716 $ 2,896,024 104% - 2013 $ 3,386,733 $ 2,127,828 $ 1,314,064 $1,746,716 $ 3,441,892 102% - 2012 $ 3,283,811 $ 2,166,246 $ 1,214,214 $1,746,716 $ 3,380,454 103% 2011 $ 3,473,598 $ 2,333,799 $ 1,139,799 $1,746,716 $ 3,626,125 104% - 2010 $ 3,190,997 $ 2,170,443 $ 1,020,554 $1,746,716 $ 3,200,901 100% - 3 2009 $ 2,796,158 $ 1,756,228 $ 1,039,931 $1,746,716 $ 3,079,738 110% - 2008 $ 2,211,933 $ 1,009,715 $ 1,485,798 $1,485,798 $ 2,495,513 113% - 1"'"`t 2007 $ 2,132,248 $ 2,019,430 $ 1,390,449 $ 112,818 $ 2,132,248 100% - i°`` 2006 $ 1,178,959 $ 1,066,141 $ 733,516 $ 112,818 $ 1,178,959 100% - El 2005 $ 1,000,009 $ 887,191 $ 608,709 $ 112,818 $ 1,000,009 100% - (I) The District considers its annual pension cost to be its actuarially determined required l annual pension contribution including the employer and state contribution. (2) The Plan's State frozen limit for 2014,2013 and 2012 was$1,746,716. Pension Trust Required Supplementary Information Schedule of Funding Progress Firefighters' Pension Plan: Unfunded ri Actuarial Actuarial Actuarial UAAL as a Value of Accrued Accrued Annual Percentage of Actuarial Assets Liability(AAL) Liability Funded Covered Covered Valuation (AVA) -Entry Age (UAAL) Ratio Payroll Payroll rw".i Date (a) (b) (b-a) (a/b) (c) (b-a)/c 10/01/14 $49,189,571 $47,467,581 $(1,721,990) 103.6% $ 8,770,495 -19.6% LI 10/01/13 $42,143,137 $41,366,768 $ (776,369) 101.9% $9,092,235 -8.5% 10/01/12 $33,983,491 $33,924,855 $ (58,636) 100.2% $8,254,150 -0.7% El 10/01/11 $26,196,164 $26,153,965 $ (42,199) 100.2% $8,291,830 -0.5% 10/01/10 $22,990,534 $23,284,830 $ 294,296 98.7% $7,737,940 3.8% "`"` 10/01/09 $17,833,111 $18,108,267 $ 275,156 98.5% $7,522,834 3.7% 10/01/08 $16,719,426 $16,890,153 $ 170,727 99.0% $7,082,194 2.4% "` 10/01/07 $12,904,948 $12,884,785 $ (20,163) 100.2% $7,276,954 -0.3% 10/01/06 $ 8,572,161 $ 9,025,001 $ 452,840 95.0% $5,960,908 7.6% 10/01/05 $ 6,322,176 $ 6,783,798 $ 461,622 93.2% $3,815,952 12.1% LI 161 84 rri NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 44 of 69 NOTES TO THE FINANCIAL STATEMENTS ri December 31,2014 rn NOTE G- RETIREMENT PLANS, CONTINUED Plan 2 -Plan Description and Provisions-Firefighters' Pension Trust Fund, continued Firefighters'Pension Trust Fund j Valuation date 10/01/13 Actuarial cost method Frozen Entry Age Amortization method Level dollar, closed Mortality table RP2000 Remaining amortization period 27 years (as of 10/1/13) Actuarial asset valuation method Market Actuarial assumptions: Investment rate 8% Projected salary increase* 6% *Includes inflation at 3% Post retirement cost of living adjustment 3% Plan 3-Plan Description and Provisions -401(a) The Board of Fire Commissioners established the 401(a)Plan for the general employees and elected officials who are ineligible to participate in the Florida Retirement System. The Plan was effective on January 1, 2013. At December 31, 0 2014,the Plan had three(3) active participants. The plans allows for employer contributions. Amounts contributed by the employer correspond to the percentage of contributions by class, established for participants of the Florida Retirement System. Employee contributions are prohibited. Employer contributions are 100%vested after completion of one year of service. A year of service is based on an employee completing at least 1,000 hours of service during a plan year. Total District contributions to the Plan for the three months ended December 31, 2014 were $1,217. Li 1611 B4 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 45 of 69 NOTES TO THE FINANCIAL STATEMENTS December 31,2014 NOTE H - POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (OPEB) '" The District formally established two (2)OPEB Plans to provide its retirees the �.r� Y ( ) P opportunity to obtain insurance (health and life)benefits. The year ended September 30,2010, was the District's transition year. As such,the District implemented GASB No. 45 on a prospective basis. All retired full-time employees are eligible for OPEB benefits if actively employed by the District immediately before retirement. As such, active employees with at least twenty five(25)years of service as of September 30, 2010 were allowed to elect to remain in the Defined Benefit Plan or to enter the Post Employment Health Plan(PEHP), a defined contribution plan. All retirees and Early j Retirement Incentive Program (ERIP)participants, who were eligible, remained in the Defined Benefit Plan. All other active employees at that time, September 30, 2010, as well as future employees entered the PEHP. The benefits are provided both with and without contractual or labor agreements. The benefits may require contribution from the retirees, depending on certain specified criteria and, in particular, length of creditable employment. The District finances the benefits on a pay-as-you-go basis and recognizes expenditures at the time the premiums are due for both Plans. Defined Benefit Plan Specifically,the Defined Benefit Plan provides that the District will pay a portion of medical and dental premiums for retirees depending on their years of credited service starting with the completion of fifteen(15)years of credited service. As such,the Li District pays 50%of the employee's premium and 25%of the spouse's premium at completion of 15 years of service progressing to 100%of the employee's premium '"` and 50%of the spouse's premium upon completion of 25 years of service. The District also pays the premium associated with a$5,000 life insurance benefit. w During fiscal years 2009 and 2010,the District offered two(2) separate Early Retirement Incentive Programs (ERIP)to a number of active employees. A portion of the programs includes full payment of premiums associated with medical,dental, vision and life insurance coverage, including dependent coverage for a period of 3 years. After the 3 year period ends,the ERIP participants receive the Defined Benefit Plan benefits they had been eligible for at termination. During the year ended September 30,2014,the District paid the final amounts due on the ERIP Plans. El f� [2] 161 i B4 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 46 of 69 NOTES TO THE FINANCIAL STATEMENTS 0 December 31,2014 NOTE H- POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (OPEB), CONTINUED Defined Benefit Plan, continued Note that the projected premiums for the dental, and life benefits are assumed to cover the entire cost of the program. Post Employment Health Plan (PEHP) The PEHP is a defined contribution plan administered by the District. All employees who did not elect to remain in the Defined Benefit Plan,and all future active employees are participants in the PEHP. Participants in the PEHP have $7,000 deposited on their behalf into a trust account on the 20th anniversary of their date of hire and on each subsequent anniversary. mj Additionally,those participants who have over 20 years of credited service at their date of retirement also receive a$30,000 deposit on their behalf at date of separation. Effective October 1,2012, the Plan was changed to limit District contributions to $50,000 per employee. The PEHP is designed to offer similar benefits to those offered under the Defined E£ Benefit Plan. The District,as part of the PEHP,entered a group variable annuity contract. As LA such,the PEHP Plan's asset custodian and third party administrator is the insurance company through which the annuity is contracted. R General -Funding Policy The District paid$43,915 for retiree's and ERIP participants'health care premiums ""' ` as part of the Defined Benefit Plan on a pay-as-you-go basis for the three months ended December 31,2014. . = The District also contributed $42,000 to the PEHP Plan for the three months ended December 31,2014. 1'1 'ate 1611 B4 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 47 of 69 NOTES TO THE FINANCIAL STATEMENTS December 31,2014 NOTE H- POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (OPEB), CONTINUED w General-Funding Policy, continued No separate trust has been established for either Plan. No separate financial statement is issued for either OPEB Plan. All required disclosures are presented L 4 herein. The District obtained an actuarial valuation for its OPEB Plans to measure the current year's subsidies and project these subsidies into the future,making an allocation of that cost to different years. The following schedule of funding progress >, presents multi-year trend information about whether the actuarial value of plan assets is increasing or decreasing over time relative to the actuarial accrued liability for benefits. LI Schedule of Funding Progress-Defined Benefit Plan Unfunded Actuarial (2) Actuarial UAAL as a (1) Value of Actuarial Accrued Annual Percentage of r.,,..) Actuarial Assets Accrued Liability Funded Covered Covered 1 v Valuation (AVA) Liability(AAL) (UAAL) Ratio Payroll Payroll Date (a) (b) (b-a) (a/b) (c) (b-a)/c "4 10/01/13 $ - $ 3,477,741 $ 3,477,741 0.0% $ 328,225 1059.6% 10/01/12 $ - $ 3,343,982 $ 3,343,982 0.0% $ 1,057,211 316.3% 10/01/11 $ - $ 6,882,021 $ 6,882,021 0,0% $ 1,057,211 651.0% (1)-Initial actuarial valuation dated 10/1/09(transition year) (2)-The AAL reduction in 2012 was in part due to a change in certain actuarial assumptions but substantially due to consideration given to the fact the District is funding the PEHP. Schedule of Contributions from Employer-Three Year Trend-Defined Benefit Plan Expected Actual Percentage of Year Annual Cash Cash Annual OPEB Net OPEB Ended OPEB Cost Payment Payment Cost Obligation 09/30/14 $ 357,714 $ 69,781 $ 155,816 19.5% $ 1,125,205 09/30/13 $ 348,382 $ 64,612 $ 145,425 18.5% $ 923,308 09/30/12 $ 506,731 $ 308,114 $ 221,717 60.8% $ 639,538 For the three months ended December 31,2014,the District estimated and recorded the increase in the Net OPEB Obligation to be$50,000,therefore the recorded Net OPEB Obligation at December 31,2014 was $1,175,205. Note: Actuarial projection for the PEHP is N/A LI L 161 1 B4 L L3 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 48 of 69 NOTES TO THE FINANCIAL STATEMENTS 0 December 31,2014 NOTE H- POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS y (OPEB), CONTINUED Annual OPEB Cost and Net OPEB Obligation The annual OPEB cost is the amount that was expensed in the current year. Since the District's Defined Benefit Plan is unfunded,the offset to that expense comes from subsidies paid on behalf of the current retirees and their dependents for the current year. This offset Ea is called the expected cash payment. The cumulative difference between the annual OPEB cost for the year and the expected cash payment is called the net OPEB obligation (N00). The net OPEB obligation is reflected as a liability in the Statement of Net Position. The following table shows the components of the District's annual OPEB cost for the year and the net OPEB obligation. r.. Three month period ended December 31,2014 Defined Benefit Plan PEHP Annual required contribution(ARC) $ 93,915 $ 42,000 Adjustment to ARC - - �rh Plus interest on NOO - - Annual OPEB cost 93,915 42,000 Annual Net contribution made (43,915) (42,000) Expected cash payment 43,915 (42,000) Yearly change in OPEB obligation 50,000 Net OPEB obligation-beginning of year 1,125,205 Net OPEB obligation-end of year $ 1,175,205 $ - Actuarial valuations of an ongoing plan involve 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 healthcare cost trend. Amounts determined regarding the funding status of a 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. ... X61 1 13 4 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 49 of 69 NOTES TO THE FINANCIAL STATEMENTS December 31,2014 r :. NOTE H- POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (OPEB), CONTINUED Li Actuarial Methods and Assumptions Projections of benefits for financial reporting purposes are based on the substantive plans(the plans as understood by the employer and plan members)and include the types of benefits provided at the time of the valuation and the historical pattern of a sharing of benefit costs between the employer and plan members. The actuarial methods and assumptions used include techniques that are designed to reduce the Ewa effects of short-term volatility in actuarial accrued liabilities and the actuarial valuation of assets, consistent with the long-term perspective of the calculations. In the October 1,2012 actuarial valuation, the Projected Unit Credit Unit cost method with linear pro-ration to assumed benefit commencement was used. The actuarial assumptions included a 4.0 percent investment rate of return. Since there are no invested plan assets held in trust to fmance the Defined Benefit Plan- OPEB Li obligations,the investment return discount rate is the long-term expectation of investment return on assets held in District funds pursuant to its investment policy. The f, E assumptions also included an annual healthcare cost trend based on a graded schedule beginning with 8.0 percent annually down to an ultimate rate of 5.0 percent ra annually at ten years out and later. The unfunded actuarial accrued liability is being amortized over an open period of 30 years as a level dollar amount. The funding method is the projected unit credit method as noted above. Li NOTE I - RISK MANAGEMENT During the three months ended December 31, 2014,the District continued the use of a high deductible health plan offered to employees and retirees. The District does not offer vision coverage. The District also established a HSA plan for its employees. The District contributes $5,000 for those eligible participants who have to meet the family deductible and $3,000 for those eligible participants who have to meet the LI individual deductible to the HSA plan annually. Participants may also elect to contribute to the plan on a pre-tax basis. HSA amounts that are not utilized by the year end are carried over and are the property of the participant per IRS regulation. I Li :j 1611 B4 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 50 of 69 NOTES TO THE FINANCIAL STATEMENTS December 31,2014 NOTE I- RISK MANAGEMENT,CONTINUED The District incurred$1,041,245 in claims,third party administration costs,premiums and reinsurance premiums including HSA contributions and workers compensation insurance during the three months ended December 31, 2014, for the self-insurance and fully-funded insurance programs. It is the policy of the District to purchase third party commercial insurance for other Li remaining forms of potential risks to which it is exposed. The District's risk management activities are reported in the General Fund. No accrual has been recorded for claims and incidents not reported to the insurer. The District had no significant reductions in insurance coverage from the prior year. Reported claims :F. have not exceeded the insurance coverage for the year ended September 30, 2011 through December 31,2014. NOTE J- PROPERTY TAXES Property taxes are levied after formal adoption of the District's budget and become due and payable on November 1 of each year and are delinquent on April 1 of the following year. Discounts on property taxes are allowed for payments made prior to the April 1 delinquent date. Tax certificates are sold to the public for the full amount of any unpaid taxes and must be sold not later than June 1 of each year. The billing, collection, and related record keeping of all property taxes is performed for the El District by the Collier County Tax Collector. No accrual for the property tax levy becoming due in November 2014 is included in the accompanying basic financial statements, since such taxes are collected to finance expenditures of the subsequent period. 0 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 December 31,2014, $796,456 was recorded in the General Fund and was due from the Collier County Tax Collector to the District for ad valorem taxes and excess fees, and interest. loliiB4 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 51 of 69 NOTES TO THE FINANCIAL STATEMENTS December 31,2014 fit NOTE J- PROPERTY TAXES,CONTINUED Important dates in the property tax cycle are as follows: Assessment roll certified July 1 .3 Millage resolution approved No later than 93 days following certification of assessment roll. cas El Taxes due and payable (Levy date) November/with various discount provisions through March 31. Property taxes payable -maximum discount(4 percent) 30 days after levy date Beginning of fiscal year for which taxes have been levied October 1 Due date March 31 Taxes become delinquent(lien date) April 1 Tax certificates sold by the Collier County Tax Collector Prior to June 1 For the year ended September 30, 2015, the Board of Commissioners of the District levied ad valorem taxes at a millage rate of$.95 per$1,000 (.95 mills)of the 2014 net taxable value of real property located within the District. Li 0 El I L L 16 I f34 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 52 of 69 NOTES TO THE FINANCIAL STATEMENTS December 31,2014 rl NOTE K- FUND BALANCE/NET POSITION ALLOCATIONS Fund Balance/Net Position were allocated for the following purposes at December ',. 31, 2014: '` Nonspendable Amount Nonspendable fund balance-General Fund prepaid expenses $ 617,010 Nonspendable fund balance-Inspection Fee Fund prepaid expenses $ 37,500 7 Assigned fund balance-General Fund Amount General Fund-2015-Expenses-Oct-Dec $ 6,500,000 T General Fund-Minimum operating reserve per policy 2,600,000 General Fund-Health insurance claim reserve 582,884 General Fund-Protective gear 75,000 General Fund-Vehicle replacement 75,000 General Fund-Fire equipment 200,000 General Fund-Emergency reserve 761,617 General Fund-Fire apparatus 500,000 0 General Fund-Community outreach 3,500 General Fund-Radio replacement 21,718 General Fund-Station improvements&equipment 150,000 General Fund-Station#46 improvements 20,900 Total General Fund $ 11,490,619 Unassigned-General Fund Amount General Fund-To fund the balance of operations-through September 30,2015 $ 12,234,315 1 Restricted Fund Balance/Net Position Amount m Inspection Fee Fund $ 6,708 r-1, U 161 1 B4 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 53 of 69 NOTES TO THE FINANCIAL STATEMENTS December 31,2014 NOTE L - IMPACT FEE FUND ACTIVITY,CONTINUED During the three months ended December 31,2014,the Impact Fee Fund had the .., following activity: 1 Amount ``"" Unearned revenue,October 1,2014 $ - Impact fee receipts 267,237 LWJ Interest income 161 Operating fees-collection fees (4,008) Loan interest (8,661) Miscellaneous (52) Capital outlay (1,775,749) Transfers in 1,521,072 * Unearned revenue,December 31,2014 $ - *Included in due from other funds. NOTE M-COMMITMENTS AND CONTINGENCIES The District is involved from time to time in certain routine litigation,the substance of which either as liabilities or recoveries,would not materially affect the financial ''" position of the District. Although the final outcome of the lawsuits, assertions, and claims or the exact amount of costs and/or potential recovery is not presently determinable, in the opinion of the District's legal counsel,the resolution of these matters will not have a materially adverse affect on the financial condition of the District. As a general policy,the District plans to vigorously contest any such matters. FJ On January 8, 2014,the District entered into an agreement for the construction of a new fire station, Station#48. The contract was for$4,172,579 which was subject to change. The balance remaining on the contract at December 31, 2014 was $581,164. including applicable retainage. The cost of this project is to be financed Li through the use of impact fees and a short-term loan from the General Fund. The loan is to be repaid including interest of 2%by the Impact Fee Fund. The loan,due to its short term nature is recorded as due to the General Fund. This project is ..- expected to be completed during the fiscal year ended September 30, 2015. 0 Li �N U r 161 B4 LI NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 54 of 69 NOTES TO THE FINANCIAL STATEMENTS December 31,2014 NOTE N- SUBSEQUENT EVENT AND MERGER OF THE DISTRICT On February 6,2014,the District entered into an Interlocal Agreement with Big Corkscrew Island Fire Control and Rescue District to consolidate administration. At -"- the same time, each District's Board adopted a resolution identifying their intent to ` initiate the voluntary merger process pursuant to Florida Statute Chapter 189.074. The two Districts then created a proposed Joint Merger Plan which was adopted b P P g P by both Boards and ultimately put before the voters of each District by referendum. On November 4, 2014,voters from both districts approved the referendum to merge the two districts into one. These financial statements reflect the final three months activity of the North Naples Fire Control and Rescue District. The Board of the District elected to delay implementation of GASB Statement No. 68 "Accounting and 71 Financial Reporting for Pensions-An Amendment of GASB Statement No. 27" for efficiency purposes and cost savings until the fiscal year end of the North Collier Fire Control and Rescue District at September 30, 2015. Likewise,the Board of Trustees of the North Naples Fire Control and Rescue District Firefighters'Pension Plan elected not to have the three months activity of the Plan audited at December 31, 2014 but rather have the Plan's activity audited at its Li September 30, 2015 fiscal year end. As of January 1,2015,the name of the Plan r" was changed to the North Collier Fire Control and Rescue District Firefighters' Pension Plan to reflect the merger of the two districts. 0 On January 1,2015,the North Collier Fire Control and Rescue District was officially formed by merging the two Districts. There is no affect from the merger,however, reflected in these financial statements. As such,no amounts are due to or from either District at December 31, 2014. Likewise, no amounts were transferred to or from the two Districts during the three months ended December 31, 2014. As of January LI 1,2015,the assets, liabilities and net position of this District was transferred to the North Collier Fire Control and Rescue District. The Districts will report as one District thereafter. Ei The North Collier Fire Control and Rescue District encompasses 264 square miles 1... and includes the original boundaries of the two service delivery areas,the Big Corkscrew Island Service Delivery Area and the North Naples Service Delivery Areas. Li 161 1 B4 ss `p4 REQUIRED SUPPLEMENTARY ~� INFORMATION [7] OTHER THAN MD&A i Li LI E LI LI L I 161 , 1 Be4 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 55 of 69 STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL-GENERAL FUND- SUMMARY STATEMENT Li Three Months ended December 31,2014 General Fund Variance LI Original Final Favorable [ Budget Budget Actual (Unfavorable) REVENUES 0 Ad Valorem taxes $ 21,867,901 $ 21,867,901 $ 19,069,782 $ (2,798,119) Intergovernmental revenue: i State firefighter supplement - - 9,610 9,610 Federal Grants - - - Charges for services 587,444 587,444 79,848 (507,596) Li Miscellaneous: Interest 70,000 70,000 18,254 (51,746) 1,' Other 238,017 238,017 34,574 (203,443) Subtotal-revenues 22,763,362 22,763,362 19,212,068 (3,551,294) Cash brought forward 12,559,119 12,559,119 - (12,559,119) TOTAL REVENUES 35,322,481 35,322,481 19,212,068 (16,110,413) EXPENDITURES t ta.. Current Public safety L Personnel services 19,411,454 19,411,454 5,034,127 14,377,327 LI Operating expenditures 3,319,860 3,319,860 1,033,637 2,286,223 Capital outlay 1,068,500 1,068,500 687,459 381,041 Debt service: Principal reduction 32,048 32,048 8,012 24,036 L iInterest and fiscal charges - - - - Reserves 9,824,504 9,824,504 - 9,824,504 ` TOTAL EXPENDITURES 33,656,366 33,656,366 6,763,235 26,893,131 Li EXCESS OF REVENUES OVER(UNDER)EXPENDITURES 1,666,115 1,666,115 12,448,833 10,782,718 OTHER FINANCING SOURCES AND USES Proceeds from disposition of capital assets - - 1,795 1,795 Transfer out (1,666,115) (1,666,115) (1,521,072) 145,043 L J TOTAL OTHER FINANCING SOURCES AND USES (1,666,115) (1,666,115) (1,519,277) 146,838 EXCESS OF REVENUES AND OTHER FINANCING SOURCES OVER(UNDER) EXPENDITURES AND OTHER FINANCING USES $ - $ - 10,929,556 $ 10,929,556 FUND BALANCE-Beginning 13,412,388 FUND BALANCE-Ending $ 24,341,944 El The accompanying notes are an integral part of this statement. ta ,, w 161 1 14 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 56 of 69 STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL GENERAL FUND-DETAILED STATEMENT ri Three Months ended December 31,2014 General Fund Variance Original Final Favorable LAI Budget Budget Actual (Unfavorable) t 4 133 REVENUES .,.,. Ad Valorem taxes $ 21,867,901 $ 21,867,901 $ 19,069,782 $ (2,798,119) tiIntergovernmental revenue: E;7 State firefighter supplement - - 9,610 9,610 1 'l Federal Grants - - - 11 Charges for services 587,444 587,444 79,848 (507,596) Miscellaneous: Interest 70,000 70,000 18,254 (51,746) Other 238,017 238,017 34,574 (203,443) Subtotal-revenues 22,763,362 22,763,362 19,212,068 (3,551,294) € 1 Cash brought forward 12,559,119 12,559,119 - (12,559,119) TOTAL REVENUES 35,322,481 35,322,481 19,212,068 (16,110,413) s:_ q .nfi EXPENDITURES :;i Current Public safety L. i Personnel services: LiSalaries Firefighters&Admin. 11,813,826 11,813,826 2,789,299 9,024,527 Ei Commissioners 30,000 30,000 7,500 22,500 Overtime 568,332 568,332 219,290 349,042 Li Vacation 25,000 25,000 28,005 (3,005) Sick leave 511,000 511,000 143,080 367,920 EA Incentives and holiday pay 510,094 510,094 169,677 340,417 LiPayroll taxes Social Security 1,037,286 1,037,286 224,819 812,467 LiBenefits Retirement 1,913,504 1,913,504 425,399 1,488,105 ri Health insurance 2,216,807 2,216,807 501,422 1,715,385 Disability insurance 71,155 71,155 19,047 52,108 Unemployment insurance 5,000 5,000 - 5,000 Li Workers compensation 396,450 396,450 221,118 175,332 Employee physicals 150,000 150,000 51,780 98,220 Li Post employment health plan 161,000 161,000 42,000 119,000 Health Savings Account Funding - - 190,407 (190,407) E Retirement recognition 2,000 2,000 1,284 716 Subtotal-Personnel services 19,411,454 19,411,454 5,034,127 14,377,327 The accompanying notes are an integral part of this statement. Fl 161 1 B4 ri NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 57 of 69 STATEMENT OF REVENUES,EXPENDITURES AND L-, CHANGES IN FUND BALANCE-BUDGET AND ACTUAL GENERAL FUND- DETAILED STATEMENT(CONTINUED) Three Months ended December 31,2014 General Fund f'' ..,.. Variance Original Final Favorable ,,, Operating expenditures: Budget Budget Actual (Unfavorable) Insurance 300,000 300,000 68,948 231,052 €,. Uniforms 73,500 73,500 8,538 64,962 Communications 10,000 10,000 1,276 8,724 Li? Telephone 174,342 174,342 44,719 129,623 Utilities 215,700 215,700 52,795 162,905 Maintenance Vehicle 307,500 307,500 99,104 208,396 Equipment 46,500 46,500 4,692 41,808 El Computer 276,050 276,050 65,039 211,011 Hydrant 23,500 23,500 - 23,500 [ l] Building 303,651 303,651 78,195 225,456 Supplies t` Once 37,000 37,000 13,284 23,716 Protective gear 52,000 52,000 7,775 44,225 Station 32,000 32,000 10,498 21,502 Emergency medical 68,000 68,000 14,403 53,597 Hurricane/emergency - - - - Equipment Office 30,600 30,600 6,724 23,876 Fire 50,000 50,000 4,733 45,267 Shop 10,000 10,000 3,708 6,292 Warehouse/logistics 1,000 1,000 869 131 Professional and other fees Legal and professional 196,000 196,000 40,418 155,582 Property appraiser fees 205,000 205,000 22,653 182,347 Tax collector fees 441,557 441,557 381,865 59,692 Accounting 40,000 40,000 1,500 38,500 Miscellaneous El Travel 18,400 18,400 2,678 15,722 Water/sewer fee St.44 5,000 5,000 - 5,000 Public information officer 3,000 3,000 - 3,000 Public education officer 3,323 (3,323) Fuel and oil 244,000 244,000 51,355 192,645 Legal advertisements 5,500 5,500 1,721 3,779 Dues and subscriptions 8,210 8,210 5,275 2,935 o CERT team 2,000 2,000 825 1,175 Dive team 6,950 6,950 239 6311 Fire prevention 18,000 18,000 9,138 8,862 "° Training 88,500 88,500 23,040 65,460 Hazardous materials 8,100 8,100 314 7,786 Technical rescue 4,500 4,500 1,209 3,291 L3Boat team 3,800 3,800 1,474 2,326 L3 K-9 search and rescue - Honor guard - - - - w OPS - - - Peer fitness - - - - 0 Miscellaneous 10,000 10,000 1,310 8,690 Operational Reserves Contingency - - - - f f: Subtotal-Operating expenditures 3,319,860 3,319,860 1,033,637 2,286,223 'M" The accompanying notes are an integral part of this statement. 161 , 1 Bit Li 0 U NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 58 of 69 STATEMENT OF REVENUES,EXPENDITURES AND ri CHANGES IN FUND BALANCE-BUDGET AND ACTUAL GENERAL FUND -DETAILED STATEMENT (CONTINUED) Three Months ended December 31,2014 Li General Fund €:"_5 Variance Original Final Favorable L. Capital outlay: Budget Budget Actual (Unfavorable) Land - - - w� 3 Station improvements 153,000 153,000 24,812 128,188 Fire&rescue equipment 31,000 31,000 4,028 26,972 ri Protective gear 70,000 70,000 - 70,000 Communication equipment 25,000 25,000 2,999 22,001 Medical equipment 18,000 18,000 21,740 (3,740) Computers 44,000 44,000 23,010 20,990 II Fire replacement equipment - - -Boat team 5,000 5,000 8,124 (3,124) w Vehicle purchase 244,500 244,500 102,846 141,654 Training equipment 3,000 3,000 - 3,000 ii Shop equipment - - - Logistics/warehouse - - - - Hazardous materials equip. - - - - Fire apparatus 475,000 475,000 499,900 (24,900) Dive equipment - -_ - - Fire prevention Subtotal-Capital outlay 1,068,500 1,068,500 687,459 381,041 El 1 EJDebt service: " Principal reduction 32,048 32,048 8,012 24,036 I Interest and fiscal charges - - Subtotal-Debt service 32,048 32,048 8,012 24,036 Reserves: Li Reserves 9,824,504 9,824,504 - 9,824,504 TOTAL EXPENDITURES 33,656,366 33,656,366 6,763,235 26,893,131 Li EXCESS OF REVENUES E';_1 OVER(UNDER)EXPENDITURES 1,666,115 1,666,115 12,448,833 10,782,718 Ell OTHER FINANCING SOURCES AND USES Proceeds from disposition of capital assets - - 1,795 1,795 1,666,115 (1,666,115) (1,521,072) 145,043 Transfer out ( ) (1� ) 072( ) TOTAL OTHER FINANCING SOURCES AND USES (1,666,115) (1,666,115) (1,519,277) 146,838 tIl EXCESS OF REVENUES AND OTHER FINANCING SOURCES OVER(UNDER)EXPENDITURES AND OTHER FINANCING USES $ - $ - 10,929,556 $ 10,929,556 n FUND BALANCE-Beginning 13,412,388 FUND BALANCE-Ending $ 24,341,944 The accompanying notes are an integral part of this statement. , 1611 B4 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 59 of 69 STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN Li FUND BALANCE -BUDGET AND ACTUAL-IMPACT FEE FUND - SUMMARY STATEMENT Li Three Months ended December 31,2014 Ea Impact Fee Fund ri Variance Original Final Favorable Budget Budget Actual (Unfavorable) Li REVENUES Fees: Impact fees $ 1,400,000 $ 1,400,000 $ 267,237 $ (1,132,763) Miscellaneous: EM Interest 2,000 2,000 161 (1,839) Other - - - - Subtotal-revenues 1,402,000 1,402,000 267,398 (1,134,602) Cash brought forward (486,279) (486,279) - 486,279 TOTAL REVENUES 915,721 915,721 267,398 (648,323) "Li EXPENDITURES Current LI Public safety Operating expenditures 21,000 21,000 4,008 16,992 Capital outlay 2,529,800 2,529,800 1,775,749 754,051 Li Debt service: Interest 31,036 31,036 8,713 22,323 Reserves - - - - Li TOTAL EXPENDITURES 2,581,836 2,581,836 1,788,470 793,366 [.] EXCESS OF REVENUES OVER(UNDER)EXPENDITURES (1,666,115) (1,666,115) (1,521,072) 145,043 OTHER FINANCING SOURCES I Transfers in 1,666,115 1,666,115 1,521,072 (145,043) I TOTAL OTHER FINANCING SOURCES AND USES 1,666,115 1,666,115 1,521,072 (145,043) EXCESS OF REVENUES AND OTHER ..,._,I FINANCING SOURCES OVER(UNDER) EXPENDITURES AND OTHER FINANCING USES $ - $ - - $ - Li FUND BALANCE-Beginning - FUND BALANCE-Ending $ - The accompanying notes are an integral part of this statement. LI r 161 1 B 4 :I Li NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 60 of 69 Le STATEMENT OF REVENUES,EXPENDITURES AND Li CHANGES IN FUND BALANCE-BUDGET AND ACTUAL IMPACT FEE FUND -DETAILED STATEMENT iii Three Months ended December 31,2014 Impact Fee Fund Li Variance I Original Final Favorable °1 Budget Budget Actual (Unfavorable) REVENUES w- Fees: Impact fees $ 1,400,000 $ 1,400,000 $ 267,237 $ (1,132,763) Miscellaneous: ffi Interest 2,000 2,000 161 (1,839) Other - - - - Subtotal-revenues 1,402,000 1,402,000 267,398 (1,134,602) Cash brought forward (486,279) (486,279) - 486,279 ,,,,I TOTAL REVENUES 915,721 915,721 267,398 (648,323) EXPENDITURES rr Miscellaneous: ('. Impact fee collection 21,000 21,000 4,008 16,992 Subtotal-Operating expenditures 21,000 21,000 4,008 16,992 Capital outlay: El Station#48 2,000,000 2,000,000 1,775,749 224,251 Li Emergency signal-station#42 360,000 360,000 - 360,000 Protective gear 19,800 19,800 - 19,800 LI Equipment 150,000 150,000 - 150,000 Subtotal-Capital outlay 2,529,800 2,529,800 1,775,749 754,051 EA Debt service: Interest 31,036 31,036 8,713 22,323 El Reserves: - - - - TOTAL EXPENDITURES 2,581,836 2,581,836 1,788,470 793,366 I s EXCESS OF REVENUES OVER(UNDER)EXPENDITURES (1,666,115) (1,666,115) (1,521,072) 145,043 OTHER FINANCING SOURCES 0 Transfers in 1,666,115 1,666,115 1,521,072 (145,043) TOTAL OTHER FINANCING SOURCES E AND USES 1,666,115 1,666,115 1,521,072 (145,043) EXCESS OF REVENUES AND OTHER FINANCING SOURCES OVER(UNDER) CI EXPENDITURES AND OTHER FINANCING USES $ - $ - - $ - FUND BALANCE-Beginning - FUND BALANCE-Ending $ - s :. The accompanying notes are an integral part of this statement. 161 , 1 B4 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 61 of 69 STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN Li FUND BALANCE-BUDGET AND ACTUAL-INSPECTION FEE FUND - SUMMARY STATEMENT . `' Three Months ended December 31,2014 Inspection Fee Fund f... Variance Original Final Favorable Budget Budget Actual (Unfavorable) . REVENUES Charges for services Inspection fees $ 670,000 $ 670,000 $ 150,832 $ (519,168) Plan review fees 550,000 550,000 173,993 (376,007) Miscellaneous: Interest 1,000 1,000 104 (896) Subtotal-revenues 1,221,000 1,221,000 324,929 (896,071) Li Cash brought forward 5,572 5,572 - (5,572) TOTAL REVENUES 1,226,572 1,226,572 324,929 (901,643) EXPENDITURES Current t:y Public safety Personnel services 1,167,163 1,167,163 314,740 852,423 Operating expenditures 54,932 54,932 12,551 42,381 Capital outlay - - - - Reserves 4,477 4,477 4,477 TOTAL EXPENDITURES 1,226,572 1,226,572 327,291 899,281 EXCESS OF REVENUES OVER(UNDER)EXPENDITURES $ _ - $ - (2,362) $ (2,362) FUND BALANCE-Beginning 9,070 FUND BALANCE-Ending $ 6,708 LI 0 U The accompanying notes are an integral part of this statement. 1611 B4 El NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 62 of 69 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL INSPECTION FEE FUND-DETAILED STATEMENT Three Months ended December 31,2014 11 Inspection Fee Fund Variance nOriginal Final Favorable El Budget Budget Actual (Unfavorable) REVENUES LICharges for services: Inspection fees $ 670,000 $ 670,000 $ 150,832 $ (519,168) LA Plan review fees 550,000 550,000 173,993 (376,007) Miscellaneous: Interest 1,000 1,000 104 (896) ISubtotal-revenues 1,221,000 1,221,000 324,929 (896,071) t:.w Cash brought forward 5,572 5,572 - (5,572) TOTAL REVENUES 1,226,572 1,226,572 324,929 (901,643) EXPENDITURES Current Public safety Personnel services: Salaries Regular 859,373 859,373 224,992 634,381 Overtime 2,000 2,000 3,983 (1,983) Professional/Incentives and holiday pay 9,000 9,000 2,100 6,900 Li Payroll taxes Social Security 47,971 47,971 17,727 30,244 Benefits IRetirement 54,879 54,879 25,090 29,789 t Health insurance 144,595 144,595 37,098 107,497 Disability insurance 8,845 8,845 - 8,845 "° Employee physicals 500 500 - 500 Li Sick leave 25,000 25,000 - 25,000 Vacation pay - - - - LIUnemployment compensation - - - - Workers compensation 15,000 15,000 3,750 11,250 IA Subtotal-Personnel services 1,167,163 1,167,163 314,740 852,423 Li LI The accompanying notes are an integral part of this statement. 0 LI 161 1 ' B4 L3 Li NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 63 of 69 - STATEMENT OF REVENUES,EXPENDITURES AND Li CHANGES IN FUND BALANCE -BUDGET AND ACTUAL- INSPECTION FEE FUND-DETAILED STATEMENT (CONTINUED) I ' , Three Months ended December 31,2014 0 ElInspection Fee Fund Variance f:_i Original Final Favorable Operating expenditures: Budget Budget Actual (Unfavorable) Uniforms 1,000 1,000 - 1,000 Pit Telephone 1,000 1,000 - 1,000 Utilities 2,500 2,500 - 2,500 Rent 50,000 50,000 12,500 37,500 t ..i Maintenance Contract labor . . - [] Hydrant - - - Supplies Office 432 432 51 381 Miscellaneous Employee physicals - Dues&subscriptions - - - - - Fire prevention - - - Training - - Miscellaneous - - Subtotal-Operating expenditures 54,932 54,932 12,551 42,381 Capital outlay: Office facility - - - - , Vehicles - _ - - rM Subtotal-Capital outlay - - - - 1:3 Debt service: Principal reduction - - - Interest and fiscal charges - - - 0 Subtotal-Debt service - - - _ n Reserves: 4,477 4,477 .. 4,477 TOTAL EXPENDITURES 1,226,572 1,226,572 327,291 899,281 Li EXCESS OF REVENUES OVER(UNDER) EXPENDITURES $ - $ - (2,362) $ (2,362) Ed Li FUND BALANCE-Beginning 9,070 ir. ! FUND BALANCE-Ending $ 6,708 Li The accompanying notes are an integral part of this statement. ,4, ,... • im 1 6 1 1 B 4 LLA mi El Ell fa fill \) , c Ell . El El ADDITIONAL REPORTS Cl El ra CI El EA Ed E Cl E El I c El 0 E 161 1 BA Affiliations f A NT Florida Institute of C crtified Public Accountant, �J imerican Institute of Certified Public Accountants ' . & Company, PA P,itutc:Companie.Practice Section Tax DINision Certified Public Accountants&Consultants Page 64 of 69 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 1 ' Board of Commissioners [ ] North Naples Fire Control and Rescue District 1885 Veterans Park Drive Naples,Florida 34109-0492 We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards,issued by the Comptroller General of the United States of America,the basic financial statements of the governmental activities and each major fund of North Naples Fire Control and Rescue District(the "District")as of and for the three months ended December 31,2014,and the related notes to the fmancial statements which collectively comprise the District's basic financial statements as listed in the table of contents and have issued our report thereon dated August 10,2015. Li Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the District's [_3 internal control over financial reporting (internal control)to determine the 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. Li A deficiency in internal control exists when the design or operation of a control does not allow management or employees,in the normal course of performing their assigned functions,to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the basic financial statements will not be prevented or detected and ['j 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 L- [ INTEGRITY SERVICE EXPERIENCED 3 12621 World Plaza Lane,Building 55 •Fort Myers,FL 33907•Phone: (239) 333-2090•Fax: (239) 333 2097 161 1 B4 Page 65 of 69 to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses,as defined previously. However,material weaknesses may exist that have not been identified. L. Compliance and Other Matters As part of obtaining reasonable assurance about whether North Naples Fire Control and Rescue I District's financial statements are free of material misstatement,we performed tests of its compliance with certain provisions of laws,regulations, contracts and grant agreements, j noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However,providing an opinion on compliance with those provisions was not an objective of our audit and,accordingly,we do not express such an opinion. The results of our tests disclosed no instances of noncompliance that are required to be reported under Government Auditing Standards. Purpose of This Report The purpose of this report is solely to describe the scope of our testing 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 l .1 compliance. Accordingly,this communication is not suitable for any other purpose. a 4 • /:144.40/ TUSCAN&COMPANY,P.A. Fort Myers,Florida August 10, 2015 16I 1 4 Affiliations TUSCAN Florida Institute of Certified Public lccountants lmerican Institute of Certified Public Accountants - ( & Company, PA P ieate Companies Practice Section Tax Div sion Certified Public Accountants&Consultants Page 66 of 69 ,. INDEPENDENT ACCOUNTANT'S REPORT ON COMPLIANCE WITH SECTION 218.415,FLORIDA STATUTES Board of Commissioners North Naples Fire Control and Rescue District L ? 1885 Veterans Park Drive Naples,Florida 34109-0492 f 3 We have examined North Naples Fire Control and Rescue District's compliance with Section 218.415,Florida Statutes,regarding the investment of public funds during the three months ended December 31,2014. Management is responsible for North Naples Fire Control and Rescue District's compliance with those requirements. Our responsibility is to express an opinion on North Naples Fire Control and Rescue District's compliance based on our examination. Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and, accordingly, included examining,on a test basis, evidence about North Naples Fire Control and Rescue District's compliance with those A requirements and performing such other procedures as we considered necessary in the U circumstances. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on North Naples Fire Control and Rescue District's compliance with specified requirements. In our opinion,North Naples Fire Control and Rescue District complied, in all material respects, 1_3 with the aforementioned requirements for the three months ended December 31, 2014. r This report is intended solely for the information and use of the North Naples Fire Control and L Rescue District and the Auditor General, State of Florida,and is not intended to be and should not Fl be used by anyone other than these specified parties. 4.10;‘, TUSCAN&COMPANY, P.A. Fort Myers,Florida August 10,2015 I3 Iti TEGRITY SERVICE ... EXPERIENCE K 12621 World Plaza Lane,Building 55 •Fort Myers,FL 33907 •Phone: (239) 333-2090•Fax: (239) 333-2097 Lei 161 1 B 4 Affiliations Pr.1JSCAS Florida Institute of Certified Public Accountants American Institute of Certified Public Accountants I 1 & Company, PA P-%ate Companies Practice Sect on Tax Division Certified Public Accountants&Consultants Page 67 of 69 INDEPENDENT AUDITOR'S REPORT TO MANAGEMENT Board of Commissioners North Naples Fire Control and Rescue District [ 1 1885 Veterans Park Drive Naples,Florida 34109-0492 [ J We have audited the accompanying basic financial statements of North Naples Fire Control and Rescue District(the "District")as of and for the three months ended December 31,2014 and have issued our report thereon dated August 10,2015. ■ We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards,issued by the Comptroller General of the United States of America and Chapter 10.550,Rules of the Florida Auditor General. We have issued our Independent Auditor's Report on Internal Control over Financial Reporting and Compliance and Other Matters based on an audit of the financial statements performed in accordance with Government Auditing Standards and Chapter 10.550,Rules of the Florida Auditor General. Disclosures in those reports, which ( s were dated August 10,2015, should be considered in conjunction with this report to management. i Additionally, our audit was conducted in accordance with Chapter 10.550, Rules of the Auditor General, which governs the conduct of local governmental entity audits performed in the State of Florida. This letter included the following information,which is not included in the aforementioned auditor's report: • Section 10.554(1)(i)1.,Rules of the Auditor General,requires that we determine j whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. The prior year report contained no financially significant comments. r- Section 10.554(1)(i)2., Rules of the Auditor General, requires that we address in the J management letter any recommendations to improve financial management. No such recommendations were noted to improve financial management. El r INTEGRITY SERV ICE ..... EXPERIENCE H 12621 World Plaza Lane,Building 55 • Fort Myers,FL 33907 • Phone: (239) 333-2090•Fax: (239) 333-2097 1611B4 Page 68 of 69 • Section 10.554(1)(i)3.,Rules of the Auditor General,requires that we address violations or 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.,Rule 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. r, • 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. It should be noted the District merged into the North Collier Fire Control and Rescue District on January 1,2015. • Section 10.554(1)(i)5.b.,Rules of the Auditor General,requires that we determine whether the annual financial report for the District for the three months ended -' December 31, 2014, filed with the Florida Department of Financial Services pursuant to Section 218.32(1)(a)Florida Statutes,is in agreement with the annual financial audit report for the three months ended December 31,2014. In connection with our audit, we determined that these two reports were in agreement. • Pursuant to Sections 10.554(1)(i)5.c. and 10.556(7),Rules of the Auditor General, we 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 management.It should be noted the District merged into the North Collier Fire Control and Rescue District on January 1,2015. • Pursuant to Section 10.554(1)(i)5.d.,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 entity(F.S. Section 218.39(3)(b)). There are no known component special districts required to report within these financial statements. 161 1 &4 Li Page 69 of 69 • Section 10.556(10)(a),Rules of the Auditor General,requires that the scope of our audit to determine the entity's compliance with the provisions of Section 218.415,Florida Statutes, regarding the investment of public funds. In connection with our audit,we determined that the District complied with Section 218.415,Florida Statutes as reported in our Independent Accountant's Report on Compliance with Section 218.415,Florida Statutes dated August 10,2015, included herein. PRIOR YEAR COMMENTS: El There were no financially significant prior year comments. CURRENT PERIOD COMMENTS: There were no financially significant comments noted. Pursuant to Chapter 119,Florida Statutes,this management letter is a public record and its distribution is not limited. Auditing standards generally accepted in the United States of America require us to indicate that this letter is intended solely for the information and use of the Board of Commissioners, management,the Auditor General of the State of Florida and other federal and state agencies. This report is not intended to be and should not be used by anyone other than these specified parties. /414A0Ati 1 Iwrd • TUSCAN & COMPANY,P.A. Fort Myers,Florida August 10, 2015 0 4,3 Li 161 1 B4 ,.......„ 0 ,E21 ,T!! 11 ito LI IL EXHIBIT Li ET:1 Wi II Ell 13 El Eli LI El El El Li a II ... Ei Li. El LI El 40;, _:� 161 1 134 nor i" i 0 union,. _, ❑ NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT BOARD OF FIRE COMMISSION L_.1 J.Christopher Lombardo,Chairman • Norman E.Feder,Vice Chairman • Richard Hoffman,Secre James Burke • Ramon E.Chao • Christopher L.Crosson• Margaret Hanson a John O.McGowan asurer September 2, 2015 LI ❑ Auditor General's Office E Local Government Audits/342 [ 1 Claude Pepper Building, Room 401 111 West Madison Street [3 Tallahassee, FL 32399-1450 r / L i We are pleased to note that the audit report for the period ended December 31, 2014 for the North Naples Fire Control and Rescue District reflected no current year or prior comments which require management's response. The Board of Fire Commissioners and management staff of the North Naples Fire Control and Rescue District have worked diligently to resolve all past audit comments ,3 and address deficiencies in internal controls, and policy and procedures to insure L compliance with all requirements and maintain financial stability and fiscal responsibility. = . The audit report for the period ended December 31, 2014 reflects the commitment of J the Board and staff to successfully resolve any and all prior year issues. ❑ Sincerely, L J NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT ❑ NORTH NAPLES SERVICE DELIVERY AREA Ei OR C. STOP Fire Chief El El Cd1-4-6,e-ex-e—,..41-ix-iO4-1_,/ ,. REBECAH BRONSDON IA Assistant Chief of Administrative Services :-. 1885 Veterans Park Drive Naples,FL 34109•(239)597-3222• Fax(239)597-7082• www.northcollierfire.com ,i a rjNY IMO BIG CORKSCREW ISLAND FIRE CONTROL AND RESCUE DISTRICT BASIC FINANCIAL STATEMENTS TOGETHER WITH REPORTS OF INDEPENDENT AUDITOR YEAR ENDED DECEMBER 31, 2014 i $ a 1r 1 1611B4 B 4 TABLE OF CONTENTS Page(s) INDEPENDENT AUDITOR'S REPORT 1-2 MANAGEMENT'S DISCUSSION AND ANALYSIS(MD&A) ..... i-vi LIBASIC FINANCIAL STATEMENTS GOVERNMENT-WIDE FINANCIAL STATEMENTS: Statement of Net Position 3 Statement of Activities •••• 4 FUND FINANCIAL STATEMENTS: Governmental Funds: Balance Sheet 5 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position 6 Statement of Revenues,Expenditures and Changes in Fund Balance 7 Reconciliation of the Statement of Revenues,Expenditures and Changes in Fund Balance of Governmental Funds to the Statement of Activities 8 NOTES TO THE FINANCIAL STATEMENTS .... 9-25 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- U General Fund 26-27 Statement of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual- Impact Fee Fund 28 ADDITIONAL REPORTS OF INDEPENDENT AUDITOR [1 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 29-30 Management Letter 31-33 Independent Auditor's Compliance Report 34 Management's Response to Independent Auditor's Report to Management Exhibit 1614 B4 PERRINO&ASSOCIATES,CPAS,PA `- Suite 160 Suite 300 4100 Corporate Square 214 South Sixth Naples, Florida 34104 Springfield, Illinois 62701 Telephone: (239)434-8299 Telephone:(217)523-4123 Fax: (239)434-7240 Fax: (217)523-5939 perrinoandassociates @earthlink.net www.perrino.corn [1] INDEPENDENT AUDITORS'REPORT Board of Fire Commissioners Big Corkscrew Island Fire Control and Rescue District 13240 Immokalee Road Naples, FL 34120 Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities for the Big Corkscrew Island Fire Control and Rescue District (the "District") as of and for the three months ended December 31, 2014, and the related notes to the financial statements, which collectively comprise the District's basic financial statements as listed in the table of contents. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America,this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. rit Auditor's Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements 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 entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. l MEMBER AMERICAN INSTITUTE OF CPA'S•DIVISION FOR CPA FIRMS•ILLINOIS CPA SOCIETY•FLORIDA INSTITUTE OF CPA'S 9 161 1 B 4 ..... Board of Commissioners Big Corkscrew Island Fire Control and Rescue District LI Page 2 Summary of Opinions 1 Governmental Activities-Qualified General Fund—Unmodified Impact Fee Fund-" Unmodified Basis of Qualified Opinion on Governmental Activities Management had not yet implemented GASB Statement No. 68 "Accounting and Financial Reporting for Pensions — An Amendment to GASB No. 27". Accounting principles generally accepted in the United States of America required that this Statement be implemented by entities to which the Statement was applicable within the entities' financial statements for fiscal years beginning after June 15, 2014, The implementation of this Statement would increase the assets or liabilities and deferred r- inflows or outflows in the Governmental Activities. The amount by which this departure would affect the assets or liabilities and deferred inflows or outflows in the Governmental Activities had not been determined. Qualified Opinion on Governmental Activities In our opinion, except for the effects of the matter described in the "Basis for Qualified Opinion on Governmental Activities", the financial statements referred to above present fairly, in all material respects, the financial position of the Big Corkscrew Island Fire Control and Rescue District as of December 31, 2014, and changes in the financial position thereof for the period then ended in accordance with accounting principles general accepted in the United States of America. Unmodified Opinions In our opinion, based on our audit the financial statements referred to above present fairly, in all material respects, the respective financial position of the general fund and impact fee fund of the Big Corkscrew Island Fire Control and Rescue District as of December 31, 2014, and the respective changes in financial position, for the three months then ended in accordance with accounting principles generally accepted in the United States of America. Matters of Emphasis On January 1, 2015, Big Corkscrew Island Fire Control and Rescue District merged into the newly created North Collier Fire Control and Rescue District. The financial statements referred to above reflect only the assets, liabilities, fund balance/net position, revenue and expenditures/expenses of Big Corkscrew Island Fire Control and Rescue District for the three months ended December 31, 2014. Additional information regarding the merger is presented in the accompanying note to the financial statements under the heading Subsequent Events. 11] Other Matters—Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis (MD&A) be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the ,. Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. E ri 161j B Board of Commissioners Big Corkscrew Island Fire Control and Rescue District Page 3 Other Matters—Required Supplementary Information(Continued) We have applied certain limited procedures to the required supplementary information in accordance l 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 information because the limited procedures do not provide us with sufficient evidence to express an opinion of provide assurance. Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively comprise the Big Corkscrew Island Fire Control and Rescue District's basic financial statements. The required supplementary information other than MD&A consists of budgetary comparison information and is presented for purposes of additional analysis and is not a required part of the basic financial statements. This 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 in accordance with auditing standards generally accepted in the United States of America. In our opinion, this required supplementary information is fairly stated, in all material respects, in relation to the basic financial statements as a whole. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated August 27, 2015, 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, contracts, 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 the District's internal control over financial reporting and compliance. Other Reporting Required by Section 218.415,Florida Statutes In accordance with Section 218.415, Florida Statutes, we have issued a report dated August 27, 2015, on our consideration of Big Corkscrew Island Fire Control and Rescue District's compliance with the provisions of this section. The purpose of the report is to describe the scope of our testing of compliance and the results of that testing, and to provide an opinion on compliance. That report is an integral part of an audit performed in accordance with Sections 218.39 and 218.415,Florida Statutes. PERRINO&ASSOCIATES, CPAS,PA Naples, Florida August 27,2015 T Ii 161 1 84 U [I MANAGEMENT'S DISCUSSION AND ANALYSIS(MD&A) 1 71:1 [11 U 11 161184 Management's Discussion and Analysis of Financial Statements For The Three Months Ended December 31,2014 The Discussion and Analysis of the Big Corkscrew Island Fire Control and Rescue District's ("the District") basic financial statements is provided to assist the reader in understanding the District's t: financial activities and significant changes in ending financial position for the three months ended December 31,2014 1 Li Contained within are the basic financial statements, consisting of the government-wide financial statements, governmental fund financial statements and notes to the financial statements. The Discussion and Analysis will also provide an analytical overview of these statements, including comparisons of the District's financial position at September 30, 2014, September 30, 2013, and December 31,2014. District Highlights 1. The District's assets exceeded its liabilities at September 30, 2014 resulting in a net position of $5,698,316 as compared to a net position of $5,698,316 at September 30, 2014. The District's net position at December 31,2014 was$7,413,098. 2. The District's net position decreased by $453,294 during fiscal year 2014 as compared to a 0 decrease of $310,172 during the fiscal year 2013. The District's net position increased $1,714,782 during the three months ended December 31,2014. (.L. 3. The District had $1,921,982 of unrestricted net assets at September 30, 2014 that could be used to meet the District's ongoing obligations, as compared to $2,529,962 at September 30, 2013. This is a decrease of$607,980. The District had unrestricted net assets of$3,533,443 flat December 31, 2014 which represented an increase of $1,611,461 (84%) over the three months ended. Q 4. The District's total revenue on the government-wide basis increased $34,393 during fiscal year 2014 as compared to an increase of$72,602 during fiscal year 2013. The District's total revenue on the government-wide basis was $2,959,313 during the three months ended December 31, 2014. During this three month period, the District had recorded 80% of the total revenue that was recorded for the entire fiscal year ended September 30,2014. 5. The District's total expenses on the government-wide basis increased $177,515 during fiscal year 2014 as compared to an increase of$484,473 during fiscal year 2013. The District's total expenses on the government-wide basis were $1,244,531 during the three months ended December 31, 2014. During the three month period, the District had recorded 30% of the total expenses that was recorded for the entire fiscal year ended September 30,2014. Government-wide Financial Statements Government-wide financial statements are intended to allow a reader to assess a government's operational accountability. Operational accountability is defined as the extent to which the government has met its operating objectives efficiently and effectively, using all resources available Q for that purpose, and whether it can continue to meet its objectives for the foreseeable future. Government-wide financial statements concentrate on the District as a whole and do not emphasize fund types. flThe Statement of Net Position presents information on all the District's assets and liabilities,with the difference between the two reported as net position. The District's capital assets are included in this statement and reported net of accumulated depreciation. i I --1 1611B4 The Statement of Activities presents revenue and expense information showing how the District's net assets changed during the fiscal year Both statements are measured and reported using the economic resource measurement focus (revenues and expenses) and the accrual basis of accounting (revenue recognized when earned and expense recognized when incurred). Governmental Fund Financial Statements I The accounts of the District are organized on the basis of governmental funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that consist of assets, liabilities, fund equity, revenues, and expenditures. Government resources are allocated to and accounted for in individual funds based ^, upon the purpose for which they are to be spent and the means by which spending activities are ^ controlled. E F Governmental fund financial statements are prepared on the modified accrual basis of accounting using the current financial resources measurement focus. Under this basis of accounting, revenues are recognized when they become measurable and available as current net assets. ,iNotes to the Financial Statements The notes to the financial statements explain in detail some of the data contained in the preceding statements. The notes are essential to a full understanding of the data provided in the government- 0 wide and fund financial statements. Government-wide Financial Analysis The government-wide financial statements are designed so that the reader can determine if the District's financial condition is better or worse than the prior year. The following is a condensed summary Statement of Net Position for the District at December 31, [.] 2014, September 30,2014 and September 30,2013: W Summary Statement of Net Position I December 31,2014, September 30,2014 and September 30,2013 0 12/31/2014 9/30/2014 9/30/2013 Assets: Current and Other Assets $ 5,245,315 $3,516,805.00 $3,593,259.00 0 Capital Assets 3,604,314 3,577,395 3,793,922 Total Assets 8,849,629 7,094,200 7,387,181 Ili Liabilities: Current Liabilities 178,968 179,559 173,345 Noncurrent Liabilities 1,257,563 1,216,325 1,062,226 0 Total Liabilities 1,436,531 1,395,884 1,235,571 Net Position: ri Net Investment in Capital Assets 3,144,314 3,059,895 3,218,922 Restricted 735,341 716,439 402,726 Unrestricted 3,533,443 1,921,982 2,529,962 Total Net Position $ 7,413,098 $ 5,698,316 $ 6,151,610 I] ii [1 „„. 161 . i B4 ....., Current and Other Assets represent 59% of the District's total assets at December 31, 2014 as compared to 49.6% at September 30, 2014 and 48.6% at September 30, 2013. Current assets at December 31, 2014 consisted of unrestricted cash in the amount of$4,366,074, restricted cash in the amount of$728,282, receivables in the amount of$109,592, and prepaid expenses in the amount of 0 $5,245,315. The unrestricted cash represents amounts that are available for spending at the discretion of the Board of Fire Commissioners of the District. The restricted cash represents amounts that are restricted for the purchase of capital assets associated to growth within the District boundaries. r....1 I Capital assets represents 41% of the District's total assets at December 31, 2014 as compared to ' 50.4%at September 30, 2014 and 51.2%at September 30,2013. The following is a condensed summary of Revenue, Expenses, and Changes in Net Position for the '-' three months ended December 31,2014 and fiscal years ended September 30,2014 and 2013: Summary of Revenues,Expenses and Changes in Net Position For the Three Months Ended December 31,2014 and Fiscal Years Ended September 30,2014 and 2013 Revenues: 12/31/2014 9/30/2014 9/30/2013 al General Revenues Ad Valorem Taxes $ 2,847,614 $ 3,180,464 $ 3,033,517 Impact Fees 98,762 404,142 218,909 Interest Income 358 1,307 3,735 Gain on Sale of Assets - 800 - Other Revenues 4,546 70,537 42,419 Program Revenues 8,033 30,856 355,133 1 Total Revenues 2,959,313 3,688,106 3,653,713 L d Expenses: [1- Public Safety - Fire Protection 1244,531 4,141,400 3,963,885 Change in Net Position 1,714,782 (453,294) (310,172) .. Net Position - Beginning of the Year 5,698,316 6,151,610 6,461,782 Net Position - End of the Year $ 7,4132098 $ 5,698,316 $ 6,151,610 Fund Balance—Governmental Fund Financial Statements ��...• The District utilizes only Governmental Funds, which include a General Fund and an Impact Fee Fund. The focus of the District's Governmental Funds is to provide information on near-term inflows, outflows, and balances of spendable resources. This information is useful in assessing the District's financing requirements. The unassigned fund balance may serve as a useful measure of a government's net resources available for spending at the end of the fiscal year. 0 The General Fund is the operating fund for the District. The total fund balance of the General Fund was $4,388,507 at December 31, 2014 as compared to $2,678,308 at September 30, 2014 and $3,076,128 at September 30, 2013. $2,583,038 of the General Fund balance has been assigned by the Board of Commissioners to cover specific needs of the District in future years. The following is a schedule of the assigned fund balance at December 31, 2014, September 30,2014,and September 30, 2013: niii 0 1611 1 4 The following is a schedule of the assigned fund balance at December 31, 2014, September 30, 3014 and September 30, 2013. Assigned Fund Balance December 31,2014 Assigned Fund Balance 12/31/2014 9/30/2014 9/30/2013 General Fund-Fiscal Year Startup $ 700,000 $ 750,000 $750,000 L General Fund- Fleet Reserves 150,000 100,000 100,000 General Fund- Facility Reserves 655,000 45,000 45,000 Q General Fund- GASB Reserves 259,102 230,000 230,000 Total Assigned Fund Balance $1,764,102 $1,125,000 1,125,000 The Impact Fee Fund is a restricted fund for the District. The total fund balance of the Impact Fee Fund was $735,341 at December 31, 2014, as compared to $716,439 at September 30, 2014 and $402,726 at September 30, 2013. Impact Fee Fund cash and cash equivalents was $728,282 at December 31, 2014 as compared to $669,927 at September 30, 2014 and $311,553 at September 30, 2013. Impact Fee funds are restricted for the acquisition, construction, or purchase of assets required to provide fire protection and emergency services and any related debt service. General Fund Budgetary Highlights Budget versus actual comparisons are reported as required supplementary information other than management's discussion and analysis. The final budgeted General Fund revenues were $6,423,159 for the fiscal year ending September 30, 2015 as compared to $6,391,154 for September 30, 2014. The final budgeted Impact Fee Fund revenues were$907,225 for the fiscal year ending September 30, 2015 as compared to $465,275 for September 30, 2014. The original budgets can be amended throughout the fiscal year by approval of the Board of Commissioners to reflect changes in financial information that the District becomes aware of. During the three months ended, December 31, 2014, the District Board approved a budget amendment that reduced the fiscal year fund balance carryover for both the General and Impact Fee Funds and a corresponding reduction in Reserve expenses. 0 Capital Assets The District's investment in capital assets, net of accumulated depreciation and related debt was $3,144,314 at December 31, 2014 as compared to $3,059,895 at September 30, 2014 and $3,218,922 at September 30, 2013. The investment in capital assets includes land, buildings and improvements, equipment, vehicles, and construction in progress. The District's investment in capital assets increased by $84,419 during the three months ended December 31, 2014 as a result of capital asset j acquisitions made during the period. The following is a schedule of Capital Assets at December 31, 2014 and September 30,2014 and 2013: iv U ..... 16111 B4 _.., The following is a schedule of the District's capital assets at September 30, 2014 and September 30, 2013. Capital Assets September 30 12/31/2014 9/30/2014 9/30/2013 Capital Assets Land $ 765,081 $ 765,081 $ 765,081 Construction in Progress 1,009,289 1,007,790 1,002,437 Total Capital Assets not Depreciated 1,774,370 1,772,871 1,767,518 LI Buildings and Improvements 1,721,095 1,721,095 1,721,095 Equipment and Furniture 653,715 615,403 605,453 Vehicles 1,445,763 1,398,697 1,398,697 UTotal Capital Assets being Depreciated 3,820,573 3,735,195 3,725,245 Accumulated Depreciation Buildings and Improvements 605,407 593,173 544,230 Equipment and Furniture 495,248 479,560 424,375 Vehicles 889,974 857,938 730,236 Total Accumulated Depreciation 1,990,629 1,930,671 1,698,841 Total Capital Assets being Depreciated,Net 1,829,944 1,804,524 2,026,404 Capital Assets Net of Depreciation 3,604,314 3,577,395 3,793,922 Notes Payable (460,000) (517,500) (575,000) Investment in Capital Assets Net of Related Debt $33144,314 $3,059,895 $3,218,922 Debt Administration • The District had long-term obligations of $1,257,563 at December 31, 2014, as compared to $1,216,325 at September 30, 2014 and $1,062,226 at September 30, 2013. The increase is primarily due to the increase in the liabilities for OPEB and Compensated Absences. Included in the long-term obligations is a note payable with a balance at December 31, 2014 of $402,500. The principal balance on the note is being reduced by$57,500 annually. ri Economic Factors and Next Year's Budget and Rates ii The three months ended December 31, 2014 was the final operating period for Big Corkscrew Island Fire Control and Rescue District. Effective January 1, 2015, the District has merged with North Naples Fire Control and Rescue District to create the North Collier Fire Control and Rescue District. The accounting records for the new District will separately report the activities of the Big Corkscrew Island service delivery area from the activities of the North Naples service delivery area. Each service delivery area is governed by its separately approved budgets for the fiscal year ending [1 September 30,2015. [I v [I 1 6 1 1 84 Requests for Information This financial report is designed to provide a general overview of the District's finances for all those with an interest in the District's finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to Becky Bronsdon, Assistant Chief of Administrative Services, North Collier Fire Control and Rescue District, 1885 Veterans klark Drive,Naples,Florida 34109. ill El Li Li vi 161 1, - 84 Page 3 of 34 BIG CORKSCREW ISLAND FIRE CONTROL & RESCUE DISTRICT STATEMENT OF NET POSITION December31, 2014 Governmental Activities ASSETS Current Assets Cash and cash equivalents $ 4,366,074 Restricted cash and cash equivalents 728,282 Due from other governments 109,379 Other Receivables 213 Prepaid Expenses 41,367 Total Current Assets 5,245,315 Noncurrent Assets Capital Assets Land 765,081 Construction in Progress 1,009,289 Depreciable Assets (net of accumulated depreciation $1,990,630) 1,829,944 Total Noncurrent Assets 3,604,314 TOTAL ASSETS 8,849,629 LIABILITIES Current Liabilities Accounts payable and accrued expenses 121,468 Current portion of long-term obligations 57,500 Total Current Liabilites 178,968 Noncurrent Liabilities Noncurrent portion of long-term obligations 1,257,563 Total Noncurrent Liabilities 1,257,563 TOTAL LIABILITIES 1,436,531 NET POSITION Net investment in capital assets 3,144,314 Restricted 735,341 Unrestricted 3,533,443 [11 TOTAL NET POSITION $ 7,413,098 The accompanying notes are an integral part of this statement. 1 161 1 B4 Page 4 of 34 BIG CORKSCREW ISLAND FIRE CONTROL&RESCUE DISTRICT STATEMENT OF ACTIVITIES -- Three Months Ended December 31,2014 Governmental Activities EXPENSES Governmental Activities Public Safety-Fire Protection Personnel Services $ 991,100 Operating Expenses 174,029 Depreciation 59,960 Interest and fiscal charges 19,442 TOTAL EXPENSES -GOVERNMENTAL ACTIVITIES 1,244,531 PROGRAM REVENUES Charges for services 5,882 Operating grants and contributions 2,151 TOTAL PROGRAM REVENUES 8,033 GENERAL REVENUES Ad Valorem Taxes 2,847,614 Impact Fees 98,762 Interest Income 358 Gain on Sale of Assets - Other Revenues 4,546 TOTAL GENERAL REVENUES 2,951,280 CHANGE IN NET POSITION 1,714,782 NET POSITION-September 30,2014 5,698,316 NET POSITION-December 31,2014 $ 7,413,098 The accompanying notes are an integral part of this statement. 1611 B4 Page 5 of 34 BIG CORKSCREW ISLAND FIRE CONTROL & RESCUE DISTRICT BALANCE SHEET - GOVERNMENTAL FUNDS December 31, 2014 Impact Total General Fee Governmental Fund Fund Funds LASSETS Cash and cash equivalents $4,366,074 $ - $ 4,366,074 [I Restricted Cash and cash equivalents - 728,282 728,282 Due from other governments 102,053 7,326 109,379 Other Receivables 213 - 213 Prepaid Expenses 41,367 - 41,367 TOTAL ASSETS $4,509,707 $735,608 $ 5,245,315 LIABILITIES AND FUND BALANCES LIABILITIES Accounts payable and accrued expenses $ 121,200 $ 267 $ 121,467 TOTAL LIABILITIES 121,200 267 121,467 0 FUND BALANCES Nonspendable 41,367 - 41,367 Restricted - 735,341 735,341 LI Assigned 1,764,102 - 1,764,102 Unassigned 2,583,038 2,583,038 TOTAL FUND BALANCES 4,388,507 735,341 5,123,848 [1 TOTAL LIABILITES AND FUND BALANCES $4,509,707 $735,608 $ 5,245,315 ; 0 El t.. n The accompanying notes are an integral part of this statement. r Li 161 1 &Li 4 Page 6 of 34 BIG CORKSCREW ISLAND FIRE CONTROL & RESCUE DISTRICT RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION December 31, 2014 Amount Total fund balance of governmental funds $ 5,123,848 Li Amounts reported for governmental activities in the Statement of Net Position are different because: Capital assets used in governmental activities are not . financial resources and therefore are not reported in the governmental funds. Capital assets not being depreciated Land 765,081 Construction in Progress 1,009,289 1,774,370 Governmental capital assets being depreciated Buildings, improvements,equipment,and vehicles 3,820,573 Accumulated Depreciation (1,990,630) 1,829,943 Long-term obligations are not due and payable in the current period and therefore are not reported in the funds. Notes Payable (460,000) Net OPEB obligation (466,203) Compensated absences (388,860) (1,315,063) Total net position of governmental activities $ 7,413,098 The accompanying notes are an integral part of this statement. Ei U 161184 _, Page 7 of 34 BIG CORKSCREW ISLAND FIRE CONTROL & RESCUE DISTRICT 0 STATEMENT OF REVENUES, EXPENSES, & CHANGES IN FUND BALANCE - GOVERNMENTAL FUNDS r, Three Months Ended December 31, 2014 Impact Total General Fee Governmental Li Fund Fund Funds REVENUES "' Ad Valorem Taxes $ 2,847,614 $ - $ 2,847,614 Charges for Services 5,882 - 5,882 Impact Fees - 98,762 98,762 9 Opearting grants and contributions 2,151 - 2,151 Interest income 233 125 358 Gain on sale of assets - - - Other Revenues 4,546 - 4,546 TOTAL REVENUES 2,860,426 98,887 2,959,313 ill EXPENDITURES Current .2 Public Safety- Fire Protection - - - Personnel Services 892,362 - 892,362 Operating expenditures 172,486 1,543 174,029 z Debt Service - - LI 57,500 - 57,500 + Principal reduction - 0 0 Interest and fiscal charges - 19,442 19,442 Capital Outlay 85,379 1,500 86,879 TOTAL EXPENDITURES 1,150,227 79,985 1,230,212 [i Excess or(Deficiency) of Revenues Over Expenditures 1,710,199 18,902 1,729,101 Fund Balance, September 30,2014 2,678,308 716,439 3,394,747 Fund Balance,December 31,2014 $ 4,388,507 , $ 735,341 $ 5,123,848 a Li ri [I The accompanying notes are an integral part of this statement. U . 1611 114 Page 8 of 34 BIG CORKSCREW ISLAND FIRE CONTROL & RESCUE DISTRICT RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURE AND CHANGES IN FUND BALANCE OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES Three Months Ended December 31, 2014 R Amount Net Changes in Fund Balances of Total Governmetal Funds $ 1,729,101 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. In the Statement of Activities; however,the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. rim Expenditures for capital assets 86,879 Less -current year depreciation (59,960) 26,919 Repayment of principal is an expenditure in the governmental funds but reduces the liability in the Statement of Net Position. Repayments (principal retirement) Notes Payable 57,500 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 in the Net OPEB obligation (36,116) Increase in compensated absences (62,622) (98,738) Change in net position of governmental activities $ 1,714,782 i The accompanying notes are an integral part of this statement. n i 1b1164 Page 9 of 34 BIG CORKSCREW ISLAND FIRE CONTROL AND RESCUE DISTRICT NOTES TO THE FINANCIAL STATEMENTS December 31,2014 Li NOTE A-SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization [11 Big Corkscrew Island Fire Control and Rescue District(the "District") is an independent special taxing district located in Collier County, Florida. The District was originally established June 24, 1977 by Florida Legislature to provide fire and rescue services to a certain prescribing area in L Collier County, Florida. The District is an independent special authorized and existing under the Laws of Florida Chapter 77-535. The District is governed by three(3) member elected Board of Commissioners. The District operates and maintains two (2) stations, an administration facility, and a shop for equipment repairs and maintenance. As a result of the decline in property values within the District over the past several years,the construction of a third station has been postponed. On February 6, 2014, the District entered into an Interlocal Agreement with North Collier Fire Control and Rescue District to merge the two Districts. Each Board adopted a resolution identifying their intent to initiate the voluntary merger process pursuant to Florida Statute 189.074. The two Districts created a proposed Joint Merger Plan which was adopted by both Boards and ultimately put before the voters of each District by referendum. On November 4, 11.1 2014, voters from both Districts approved the referendum to merge the Districts into one called the North Collier Fire Control and Rescue District. On June 10, 20I5, the Governor signed into legislation the official enabling act of the new District under the Laws of Florida, Chapter 2015- 191. On January 1, 2015, the North Collier Fire Control and Rescue District officially began operating. There is no effect of the merger on these financial statements. LIAs of December 31, 2014, the District had not implemented GASB Statement No. 68 "Accounting and Financial Reporting for Pensions — An Amendment of GASB Statement No. 27". Accounting principles generally accepted in the United States of America required this Statement be implemented by the District for fiscal years beginning after June 15, 2014. The implementation would increase the assets or liabilities and deferred inflows and outflows in the District's Governmental Activities. With the upcoming merger of the Districts, it was decided to begin implementation of the Statement with the initial reporting period for North Collier Fire Control and Rescue District as of and for the nine months ended September 30, 2015. Reporting Entity The District adheres to Governmental Accounting Standards Board (GASB) Statement No. 14, "Financial Reporting Entity", as amended by GASB Statement No. 39, "Determining Whether Certain Organizations Are Component Units" and GASB Statement No. 61, "The Financial Reporting Omnibus—An Amendment of GASB Statements No. 14 and No. 34. Li 1611 84 Page 10 of 34 BIG CORKSCREW ISLAND FIRE CONTROL AND RESCUE DISTRICT NOTES TO THE FINANCIAL STATEMENTS December 31,2014 t'1 Reporting Entity,continued Li This Statement requires the basic financial statements of the District(the primary government)to include its component units, if any The District administration had entered into a contract with the Immokalee Fire District to provide mechanic services. This agreement ceased in April 2014. The Immokalee Fire District has its own separate Board of Commissioners who are charged with governance of their District. In evaluating how to define the District for financial reporting purposes, management has considered its relationship with the Immokalee Fire District as well as other potential component units in applying the criteria set forth in GASB Statement No. 14, "The Financial Reporting Entity". The basic criterion for including a component unit within the District's reporting entity is (1) the governing body's ability to exercise oversight responsibility, tr' (2)the scope of public services provided, and(3)the existence of special financing relationships, regardless of whether the District is able to exercise oversight responsibility. Based on the application of these criterion, the District has no component units required to be included in the District's basic financial statements. Government-wide Financial Statements The government-wide financial statements(i.e.,the Statement of Net Position and the Statement of Activities)report information on all of the activities of the District and do not emphasize fund types.These governmental activities comprise the primary government.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 Li 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. [j Government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting,as are the pension fund financial statements. Under the accrual basis of accounting, revenues, expenses, 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 34, "Accounting and Financial Reporting for Nonexchange Transactions"(GASB 34). Amounts paid to acquire capital assets are capitalized as assets in the government-wide financial statements rather than reported as expenditures. Proceeds of long-term debt are recorded as liabilities in the government-wide financial statements rather than as other financing sources. Amounts paid to reduce long-term indebtedness of the reporting government are reported as a reduction of the related liability in the government-wide financial statements rather than as expenditures. The Statement of Activities demonstrates the degree to which the direct expenses of a given function are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include: 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by fl a given function, and 2) grants and contributions that are restricted to meeting the operational or ,„J capital improvements of a particular function.Taxes and other items not properly. 16 1 84 Page 11 of 34 BIG CORKSCREW ISLAND FIRE CONTROL AND RESCUE DISTRICT NOTES TO THE FINANCIAL STATEMENTS December 31,2014 NOTE A-SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES,CONTINUED r Fund Financial Statements `! The District adheres to GASB Number 54, "Fund Balance Reporting and Governmental Fund Type Definitions" that required a change in the reporting format of fund balances in the governmental fund statements. Essentially, the implementation resulted in adoption of a fund balance policy and reclassification of the components within fund balance. 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 District's governmental funds are presented after the government-wide financial statements. These statements display information about major funds individually. Governmental Funds When both restricted and unrestricted resources are combined in a fund, expenditures are considered to be paid first from restricted resources, as appropriate, and then from unrestricted resources. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are considered to be available when they are collected within the current period or soon thereafter to pay liabilities of the current period. The District's major funds are presented in separate columns on the governmental fund financial statements. The definition of a major fund is one that meets certain criteria set forth in GASB Statement Number 34, "Basic Financial Statements-and Management's Discussion and Analysis - for State and Local Governments" (GASB 34). The funds that do not meet the criteria of a major fund are considered non-major funds and are combined into a single column on the governmental fund financial statements. Separate financial statements are provided for governmental funds. Major individual governmental funds are reported in separate columns on the fund financial statements. 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. r] 9 16 1 1 B4 {I Page 12 of 34 BIG CORKSCREW ISLAND FIRE CONTROL AND RESCUE DISTRICT Q NOTES TO THE FINANCIAL STATEMENTS December 31,2014 0 NOTE A-SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES,CONTINUED Measurement Focus and Basis of Accounting,continued 9 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 riexpenses 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. Ai 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 9 are met. Expenditures are generally recognized under the modified accrual basis of accounting when the 9 related fund liability is incurred. Exceptions to this general rule include: (1)principal and interest on long-term debt, if any, is recognized when due; and (2)expenditures are generally not divided between years by the recording of prepaid expenditures. rlWhen 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. II Non-current Government Assets/Liabilities GASB 34 requires non-current governmental assets, such as land and buildings, and non-current I 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. 0 LI 1611 B4 Page 13 of 34 BIG CORKSCREW ISLAND FIRE CONTROL AND RESCUE DISTRICT Q NOTES TO THE FINANCIAL STATEMENTS December 31,2014 NOTE A-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 another fund. The Impact Fee Fund (a special revenue fund) consists of fees imposed and collected by Collier Q County based on new construction within the District. The fees are restricted and can only be used for certain capital expenditures associated with growth within the District. Budgetary Information The District has elected to report budgetary comparisons of its major funds as required supplementary information(RSI). Capital Assets rCapital assets, which include land, construction in progress, buildings, equipment and vehicles, are reported in the government-wide Statement of Net Assets. The District follows a capitalization policy which calls for capitalization of all capital assets that have a cost or donated value of$1,000 or more and have a useful life in excess of one year. All capital assets are valued at historical cost, or estimated historical cost if actual historical cost is not available. Donated capital assets are valued at their estimated fair market value on the date donated. Public domain (infrastructure) capital assets consisting of certain improvements other than building, including curbs, gutters and drainage systems, are not capitalized, as the District generally does not acquire such assets. No debt-related interest expense is capitalized as part of capital assets in accordance with GASB 34. 3 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. I.!' Expenditures that materially increase values, change capacities or extend useful lives are capitalized. Upon sale or retirement,the cost is eliminated from the respective accounts. Expenditures for capital assets are recorded in the fund statements as current expenditures. However, such expenditures are not reflected as expenditures in the government-wide statements, but rather are capitalized and depreciated. 161 , 1 B 4 Page 14 of 34 BIG CORKSCREW ISLAND FIRE CONTROL AND RESCUE DISTRICT NOTES TO THE FINANCIAL STATEMENTS December 31,2014 NOTE A-SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES,CONTINUED L] Capital Assets,continued Depreciable capital assets are depreciated using the straight-line method over the following estimated useful lives: Capital Asset Years Buildings 15-30 Q Capital Assets acquired under Capital Lease 6 Office Equipment 3-30 Vehicles 3-10 Equipment and Machinery 3-15 Budeets and Budeetary Accounting • The District adopted an annual budget for the General Fund. The District adopted annual budgets for the Special Revenue Funds-Impact Fee Fund. The District follows these procedures in establishing budgetary data for the General Fund, the Impact Fee Fund, and the Inspection Fee Fund: 1. During the summer of each year,the District Fire Chief submits to the Board of Commissioners a proposed operating budget for the fiscal year commencing on the upcoming October 1.The operating budget includes proposed expenditures and the means of financing them. [11 2. Public hearings are conducted to obtain citizen comments. 3. The budget is adopted by approval of the Board of Commissioners. 4. Budget amounts, as shown in these basic financial statements, are as originally adopted or as amended by the Board of Commissioners. [.] 5. The budget is adopted on a basis consistent with accounting principles generally accepted in the United States of America. 6. The level of control for appropriations is exercised at the fund level. 7. Appropriations lapse at year-end. rl A budget amendment was approved by the Board of Commissioners at their October 10, 2014 meeting. The General Fund budgeted revenue was reduced by $72,465 while Reserves expenditures were reduced by the same amount. The Impact Fee Fund budgeted revenue was reduced by $30,075 while the Reserve expenditures were reduced by the same amount. There were no other amendments during the three months ended December 31,2014. 16 1 1 B4 Page 15 of 34 BIG CORKSCREW ISLAND FIRE CONTROL AND RESCUE DISTRICT rNOTES TO THE FINANCIAL STATEMENTS December 31,2014 NOTE A-SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES,CONTINUED Impact Fees/Deferred Revenue The District levies an impact fee on new construction within the District. The intent of the fee is for growth within the District to pay for capital improvements needed due to the growth. The fee is imposed and collected by Collier County and remitted to the District. Net Assets In governmental fund statements net assets are identified as restricted when there are externally imposed constraints as to their use,such as through debt covenants, by grantors,or by law. Fund Balances The governmental fund financial statements the District maintains include nonspendable, restricted, assigned, and unassigned fund balances. Nonspendable fund balances are those that cannot be spent because the 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. Li Restricted fund balances are those that are restricted by a third party. Restricted fund balances 11 can only be spent for the stipulated purposes. The District's assigned fund balances are a result of the actions of the District's Board. The assigned fund balance includes the District's operational and capital reserves. At September 30, 2014, fund balance is also assigned for a variety of specific items by District Board action. Any use of the assigned fund balance requires the District's Board approval. Compensated Absences The District's employees accumulate annual leave based on the number of years of continuous service. Upon termination of employment, employees can receive payment of accumulated annual leave if certain criteria are met. The costs of accumulated annual leave benefits (compensated absences)are expended in the respective operating funds when payments are made to employees. However, the liability for all accrued vacation and personal leave benefits is i.,„ 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 Ise 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. Li 161 1 B4 4 Page 16 of 34 BIG CORKSCREW ISLAND FIRE CONTROL AND RESCUE DISTRICT NOTES TO THE FINANCIAL STATEMENTS -- December 31,2014 r i'j NOTE A-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. Subsequent Events Subsequent events have been evaluated through September 7, 2015, which is the date the basic financial statements were available to be issued. NOTE B—CASH AND CASH EQUIVALENTS Cash and cash equivalents of the primary government were$5,094,356 at December 31,2014,of which $728,282 was restricted. The total cash and cash equivalents included cash on hand in the amount of$150. Deposits The District's deposit policy allows deposits to be held in demand deposit accounts, money market accounts, and the Florida State Board of Administration — Local Government Surplus Trust Fund. All depositories are institutions designated as qualified public depositories by the State Treasurer. The District's deposits were entirely covered by federal depository insurance of by collateral pursuant to the Public Depository Security Act (Florida Statute 280)of the State of Florida. Bank balances approximate market value. The District held no other types of deposits during the three months ended December 31, 2014. The Local Government Surplus Fund is not required to be categorized because the investments are not evidenced by securities that exist in physical or book entry form. Deposits consist of the following at December 31,2014: Carrying Bank Amount Balance Unrestricted cash and cash equivalents General Fund Depository Accounts $4,366,224 $4,408,281 Restricted cash and cash equivalents Impact Fee Fund Depository Accounts $ 728,282 $ 729,782 16I B 4 ,, ,„ Page 17 of 34 0 BIG CORKSCREW ISLAND FIRE CONTROL AND RESCUE DISTRICT NOTES TO THE FINANCIAL STATEMENTS December 31,2014 [I]1 i ,,I NOTE B—CASH AND CASH EQUIVALENTS,CONTINUED Restricted Cash and Cash Equivalents The Impact Fee Fund account is used to account for the deposit of impact fees received and is Fi restricted for certain capital asset acquisition associated with growth within the District boundaries. Impact Fees are collected by Collier County on behalf of the District pursuant to County ordinance and District resolution. 1:i NOTE C—CAPITAL ASSETS ACTIVITY The following is a summary of the changes in capital assets for the year ended December 31,2014: r9/30/2014 Additions Dispositions 12/31/2014 Governmental Activities Capital Assets not being depreciated Land $ 765,081 $ - $ - $ 765,081 Construction In Progress 1,007,789 1,500 - 1,009,289 [J Total Capital Assets not being depreciated 1,772,870 1,500 - 1,774370 g P Capital Assets being depreciated P Buildings and Improvements 1,721,095 - - 1,721,095 Equipment and Furniture 615,402 38,313 - 653,715 Vehicles and Trucks 1,398,697 47,066 - 1,445,763 [.1 ' Total Capital Assets being depreciated 3,735,194 85,379 - 3,820,573 Accumulated Depreciation Buildings and Improvements 593,171 12,236 - 605,407 Equipment and Furniture 479,560 15,688 - 495,248 [1 Vehicles and Trucks 857,938 32,036 - 889,974 Total Accumulated Depreciation 1,930,669 59,960 - 1,990,629 Total Capital Assets being depreciated, net 1,804,525 25,419 - 1,829,944 I Governmental Activities Capital Assets, net $3,577,395 $26,919 $ - $3,604,314 L Notes Payable (460,000) ,, Net investment in capital assets $3,144,314 ri Li 161 ) 1 B4 Page 18 of 34 BIG CORKSCREW ISLAND FIRE CONTROL AND RESCUE DISTRICT NOTES TO THE FINANCIAL STATEMENTS December 31,2014 NOTE D- LONG-TERM OBLIGATIONS Li The following is a summary of changes in long-term obligations for the year ended December 31, 2014: Amounts Balance Balance Due Within 9/30/2014 Additions Reductions 12/31/2014 One Year Net OPEB obligation $ 430,087 $ 36,116 $ - $ 466,203 $ - Notes Payable 517,500 - (57,500) 460,000 57,500 Compensated Absences 326,238 119,921 (57,299) 388,860 $ 1,273,825 $ 156,037 $(114,799),, $ 1,315,063 $ 57,500 Amount Net OPEB obligation. Cumulative difference between annual between annual OPEB cost and District payments toward the cost of post employment benefits other than pensions since GASB No. 45 transition date of October 1, 2012. $ 466,203 .:) $1,150,000 bank note payable to Suntrust Bank over a 20-year period ending November 1,2024 in equal annual principal payments of$57,500 plus accrued interest at a rate of 3.75%. 460,000 Compensated absences. Employees of the District are entitled to paid time off based on length of service and job classification. 388,860 $ 1,315,063 0 The following is a schedule of the present value of net future minimum payments on the District's debt as of December 31,2014: Year Ended September 30, Amount 2016 $ 74,750 2017 72,594 2018 70,438 2019 68,281 2020-2023 251,562 Total minimum payments 537,625 Less: Amount representing interest 77,625 of net minimum payments $ 460,000 1611 B4 Page 19 of 34 BIG CORKSCREW ISLAND FIRE CONTROL AND RESCUE DISTRICT NOTES TO THE FINANCIAL STATEMENTS December 31,2014 NOTE E-RETIREMENT PLANS Florida Retirement System All District personnel employed prior to January 1, 1996 and all other District personnel (other than firefighters) including the Board of Commissioners, hired on or after January 1, 1996, are participants in to the statewide Florida Retirement System (FRS) under the authority of Article X, Section 14 of the State Constitution and Florida Statutes, Chapters 112 and 121. The FRS Plan (the "Plan") was noncontributory prior to July 1, 2011. Beginning July 1, 2011, FRS required a participant contribution equal to 3% of eligible compensation for all classes of employees except for those enrolled in the DROP program, which requires no employee contribution. The FRS is administered by the State of Florida. The District contributed 100% of the required contributions for the three months ended December 31, 2014 and the years ended September 30, 2014, 2013, and 2012. The District's contributions to the Plan for the three months ended December 31, 2014 was $107,507 and the years ended September 30, 2014, 2013, and 2012 were $348,049, $311,123, and $251,490, respectively, which represents 18%, 18%, 15%, and 22%, respectively, of covered payroll. The pension cost for the District ranged between 6.95%and 19.82%for the three months ended December 31,2014. Employees enrolled prior to July 1,2011,who retire at or after age 62 with 6 years of creditable service (6 years for elected state officials), 6 years of senior management service and age 62, 6 j years of special risk service and age 55, Or 30 years of service (25 years for special risk) regardless of age, are entitled to a retirement benefit, payable for life, equal to 1.6%to 3.0% per [1] year of creditable service, depending on the class of employee (regular, special risk, etc.) based on average final compensation of the five (5) highest fiscal years' compensation. The benefit cannot exceed 100%of average final compensation. Employees enrolled on or after July 1, 2011, who retire at or after age 65 with 8 years of creditable service, 8 years of senior management service and age 65, 8 years of special risk service and age 60,or 33 years of service(30 years for special risk)regardless of age, are entitled to a retirement benefit, payable for life, equal to 1.6% to 3.0% per year of creditable service, depending on the class of employee based on average final compensation of the eight(8)highest fiscal years' compensation. Benefit cannot exceed 100%of average final compensation. Benefits vest after six years of creditable service for those enrolled prior to July 1, 2011, and after eight years for those enrolled on or after July 1, 2011. Vested employees may retire any time after vesting and incur a 5%benefit reduction for each year prior to normal retirement age. Early retirement, disability, death and survivor benefits are also offered. Benefits are established by State statute. The Plan provides for a constant 3%cost-of-living adjustment for retirees. The Plan also provides several other Plan investment options that may be elected by the employee. Each offers specific contribution and benefit options. The Plan documents should be referenced for complete detail. 161 1 B Page 20 of 34 BIG CORKSCREW ISLAND FIRE CONTROL AND RESCUE DISTRICT NOTES TO THE FINANCIAL STATEMENTS December 31,2014 NOTE E-RETIREMENT PLANS,CONTINUED Description of Funding Policy The Plan is a cost sharing, multi-employer plan available to governmental units within the state of Florida. Actuarial information with respect to an individual participating entity is not available. Participating employers are required, by statute, to pay monthly contributions at actuarially determined rates that, expressed as percentages of annual eligible compensation, are adequate to accumulate sufficient assets to pay benefits when due. Trend Information A copy of the FRS's June 30, 2014 annual report can be obtained by writing to the Florida Division of Retirement, Cedars Executive Center, 2639-C North Monroe Street, Tallahassee, Florida 32399-1560,or by calling 850-488-5706. Deferred Compensation Plan, The District's Board of Commissioners adopted GASB Statement No. 32, "Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans" during the fiscal year ended September 30, 1998. This required the removal of the related asset and liability of the deferred compensation plan since the funds were not held in trust and were not the property of the District. The District makes no contributions to this Plan. NOTE F-OTHER POST-EMPLOYMENT BENEFITS(OPEB) ElDefined Benefit Plan Big Corkscrew Island Fire Control and Rescue District offers its retirees the opportunity to continue health and dental benefits for themselves, spouse, and eligible dependents. During the fiscal year ended September 30, 2014, one retiree participated in the District's OPEB arrangement. The retiree notified the District of his election to withdraw from the arrangement. As of December 31,2014,the District has no retirees participating in this program. Plan Contributions,Funding Policy,and Annual OPEB Cost Retirees choosing to continue participating in the group health insurance plan offered by the District are required to contribute 100% of the active premium. The District made no premium payments for retired personnel during the three months ended December 31, 2014. In future years, retiree contributions are assumed to increase at the same rate as premiums increase. The projected employee contributions for the post-employment benefits are assumed to cover the entire cost of the program. No separate trust has been established for the Plan and the Plan does not issue a stand-alone financial report. The District Board of Commissioners has the authority to establish and amend benefit provisions. , , B4 [1.1 Page 21 of 34 BIG CORKSCREW ISLAND FIRE CONTROL AND RESCUE DISTRICT " 0 NOTES TO THE FINANCIAL STATEMENTS December 31,2014 `' NOTE F-OTHER POST-EMPLOYMENT BENEFITS(OPEB),CONTINUED , 1 Plan Contributions,Funding Policy,and Annual OPEB Cost,continued iiThe District obtained an actuarial valuation for its OPEB Plan to measure the current year's subsidies and project subsidies into the future, making an allocation of that cost to different years. The following schedule of funding progress is based on the initial actuarial valuation e jdated September 30,2012. The following schedule of funding progress is based on the initial actuarial valuation dated September 30,2012. Percentage of 0 Year Annual Annual OPEB Net OPEB 4 Ended OPEB Cost Contribution Cost Obligation 9/30/2014 $ 150,884 $ 8,284 5.50% $ 430,087 9/30/2013 $ 154,884 $ 13,723 8.90% $ 285,624 1 9/30/2012 $ 158,186 $ 13,723 8.70% $ 144,463 The annual OPEB cost is the amount that was expensed in the current year Since the District's Plan is unfunded, the offset to that expense comes from subsidies paid on behalf of the current retirees and their dependents for the current year. The offset is called the expected cash payment. The cumulative difference between the annual OPEB cost for the year and the expected cash payment is called the net OPEB obligation (NOO). The net OPEB obligation is reflected as a liability in the Statement of Net Position. The following table shows the components of the [I District's annual OPEB cost for the year and the net OPEB obligation. Three Months Ended December 31,2014 Amount Normal Cost(Service Cost For One Quarter) $ 31,462 Amortization of Unfunded Actuarial Accrued Liability(UAAL) 8,085 Interest on Normal Cost and Amortization 198 Annual Required Contribution(ARC) 39,745 [I Interest on Net OPEB Obligation 357 Adjustment to Annual Required Contribution (3,986) Total OPEB Cost(Expense) 36,116 i Age Adjusted Contributions Made - Change in Net OPEB Obligation 36,116 IINet OPEB Obligation- September 30,2014 430,087 Net OPEB Obligation-December 31,2014 $ 466,203 El _.... 1611 B 21 ..._ Page 22 of 34 BIG CORKSCREW ISLAND FIRE CONTROL AND RESCUE DISTRICT p NOTES TO THE FINANCIAL STATEMENTS December 31,2014 NOTE F-OTHER POST-EMPLOYMENT BENEFITS(OPEB),CONTINUED Plan Contributions,Funding Policy,and Annual OPEB Cost,continued Actuarial valuations of an ongoing plan involve 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 healthcare cost trend. Amounts determined regarding the funding status of a 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. Plan Contributions,Funding Policy, and Annual OPEB Cost,continued Actuarial Actuarial Actuarial Annual Unfunded AAL Valuation Value of Accrued Unfunded Funded Covered as a Percentage tai Date Assets Liability (AAL) AAL Ratio Payroll of Covered Payroll 9/30/2012 - $ 1,303,353 $ 1,303,353 0.00% $ 1,950,000 66.84% 0 Actuarial Methods and Assumptions Projections of benefits for financial reporting purposes are based on substantive plan provisions, P„ as understood by the employer and participating members, and include the type of benefits provided at the time of each valuation and the historical pattern of sharing benefit costs between the employer and participating members. The actuarial methods and assumptions used include Q 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. El The September 30, 2012 OPEB actuarial valuation was calculated using the alternative measurement method in accordance with GASB No. 45 and GASB No. 43. Because the OPEB [I liability is unfunded, the actuarial assumptions included a discount rate of.50%, mortality rates as set forth in the RP2000 Mortality Table, standard turnover assumptions per GASB No 45 paragraph 35b, average retirement age of 59, and healthcare cost trend rate of 8.00% in year 1 decreasing to 4.70%. The healthcare cost trend rates were developed consistent with the Getzen I model promulgated by the Society of Actuaries for use in long-term trend projections. The unfunded actuarial accrued liability, as calculated, is being amortized over a period of 30 years as a level percentage of payroll. LI NOTE G- HEALTH SAVINGS ACCOUNT PLAN 1 The District established an HSA plan for its employees. The District contributed $1,500 per ri eligible participant to the plan for a total contribution of $45,000 for the three months ended December 31, 2014. Participants may also elect to contribute to the plan on a pre-tax basis. p HSA amounts that are not utilized by the year end are carried over and are the property of the participant per Internal Revenue Service regulation. 1. B 161 1 4 s QPage 23 of 34 BIG CORKSCREW ISLAND FIRE CONTROL AND RESCUE DISTRICT CI NOTES TO THE FINANCIAL STATEMENTS December 31,2014 NOTE H- RISK MANAGEMENT The District is exposed to various risk of loss related to torts;theft of, damage to,and destruction of assets; errors and omissions; and natural disasters. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. There has been no significant decrease in coverage from the prior fiscal ri year. Settled claims from these risks have not exceeded commercial insurance coverage for the year ended September 30,2011 through December 31,2014. iiNOTE 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 considered delinquent if not paid by April 1 of the following year. Discounts on property taxes are allowed for payments made prior to the April 1 date. Tax certificates are sold to the public for the full amount of any unpaid taxes and must be sold no later than June 1 of each year. The billing, collection, and related record keeping of all property taxes is performed for the District by the Collier County Tax Collector. No accrual for the property tax levy becoming due in November is included in the accompanying basic financial Ei statements,since such taxes are collected to finance expenditures of the subsequent period. Procedures for collecting delinquent taxes, including applicable tax certificate sales and tax deed sales, are provided for by Florida Statutes. The enforceable lien date is approximately two years after taxes become delinquent and occurs only upon request of a holder of a delinquent tax Li certificate. As of December 31, 2014, $100,391 was recorded in the General Fund and was due from Collier County Tax Collector to the District for ad valorem taxes and County held amounts. Important dates in the property tax cycle are as follows: U Assessment roll certified July 1 Millage resolution approved No later than 93 days following certification of assessment roll. Taxes due and payable(Levy date) November/with various discount provisions through March 31. rl Property taxes payable-maximum `'y date 30 days after le discount(4 percent) Y Beginning of fiscal year for which tri : taxes have been levied October 1 iiDue date March 31 Taxes become delinquent(lien date) April 1 Tax certificates sold by the Collier t" County Tax Collector Prior to June 1 Li 161 , 1 B4 __,_. QPage 24 of 34 BIG CORKSCREW ISLAND FIRE CONTROL AND RESCUE DISTRICT 0 NOTES TO THE FINANCIAL STATEMENTS December 31,2014 flNOTE I- PROPERTY TAXES,CONTINUED For the year ending September 30,2015,the Board of Commissioners levied ad valorem taxes at a millage rate of $3.50 per $1,000 (3.5 mills) of the 2014 net taxable value of real property Ilocated within the District. NOTE J—ASSIGNED FUND BALANCE A portion of the General Fund balance was assigned at December 31, 2014 for the following specific purposes: 0 Amount Nonspendable General Fund Prepaid Expenses $ 41,367 Assigned Fund Balance General Fund- Fiscal Year Startup $ 700,000 General Fund - Fleet Reserves 150,000 General Fund - Facility Reserves 655,000 General Fund - GASB Reserves 259,102 Total General Fund Assigned Fund Balance $ 1,764,102 ?n"I NOTE K- IMPACT FEE FUND ACTIVITY During the three months ended December 31, 2014, the Impact Fee Fund reported the following Elactivity: Amount 0 Impact Fee Revenues $ 98,762 Interest Income 125 Operating Expenditures - Collection Fees (1,481) Operating Expenditures - Bank Fees (62) Capital Outlay - Construction in Progress (1,500) Debt Service - Principal Reduction (57,500) Debt Service - Interest and Fiscal Charges (19,442) Excess of Revenues over Expenditures $ 18,902 [.] [[•iii [f -� 161 1 B Page 25 of 34 BIG CORKSCREW ISLAND FIRE CONTROL AND RESCUE DISTRICT NOTES TO THE FINANCIAL STATEMENTS December 31,2014 NOTE L-COMMITMENTS AND CONTINGENCIES The District is involved from time to time in certain routine litigation, the substance of which either as liabilities or recoveries,would not materially affect the financial position of the District. Although the final outcome of the lawsuits, assertions, and claims or the exact amount of costs and/or potential recovery is not presently determinable, in the opinion of the District's legal counsel, the resolution of these matters will not have a materially adverse effect of the financial condition of the District. As a general policy, the District plans to vigorously contest any such matters. NOTE M- SUBSEQUENT EVENT On December 9, 2014, the District Board approved resolution 15-3 authorizing District management to sign the amended lease with American Tower. The amendment extends the lease to May 26, 2031 and provides the District a one-time payment to the District of$60,000. The Ofunds had not yet been received as of December 31,2014. On January 1, 2015, Big Corkscrew Island Fire Control and Rescue District officially merged into the newly created North Collier Fire Control and Rescue District. The assets, liabilities,and net position of the District was transferred into the new District. The new District will encompass 264 square miles and revenues and expenses will be separately accounted for as the Big Corkscrew Island Service Delivery Area and the North Naples Service Delivery Area Efi P 1:1 1611 B4 Li Fl REQUIRED SUPPLEMENTARY INFORMATION OTHER THAN MD&A LI LI LI U a 161 1 rt 4 LI Page 26 of 34 i BIG CORKSCREW ISLAND FIRE CONTROL & RESCUE DISTRICT Li STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL- GENERAL FUND ri Three Months Ended December 31, 2014 lFinal Variance F°~ Original Adjusted Favorable Budget Budget Actual (Unfavorable) P i REVENUES Ad Valorem Taxes $ 3,463,569 $3,463,569 $2,847,614 $ (615,955) Intergovernmental Revenue 0 State Revenue Sharing- FF Supplemental 8,500 8,500 2,151 (6,349) Operating Grants and Contributions 62,000 62,000 (62,000) Charges for Services 10,800 10,800 5,882 (4,918) Q Miscellaneous Interest Income 3,250 3,250 233 (3,017) Other Income 102,625 102,625 4,546 (98,079) Subtotal Revenues 3,650,744 3,650,744 2,860,426 (790,318) Cash Brought Forward 2,844,880 2,772,415 - (2,772,415) Total Revenues 6,495,624 6,423,159 2,860,426 (3,562,733) J EXPENDITURES Current Public Safety Personnel Services Li Salaries 2,253,349 2,253,349 558,470 1,694,879 Taxes 199,499 199,499 44,242 155,257 Benefits 991,722 991,722 289,650 702,072 0 Subtotal Personnel Services 3,444,570 3,444,570 892,362 2,552,208 Operating Expenditures Volunteer Services 2,500 2,500 1,110 1,390 Professional Services 15,000 15,000 I5,000 Audit Services 10,900 10,900 - 10,900 Advertising 4,000 4,000 1,668 2,332 Property Appraiser 33,000 33,000 3,744 29,256 Collection Fees 74,588 74,588 58,701 15,887 Travel 5,000 5,000 1,567 3,433 Communications 26,000 26,000 5,898 20,102 Postage and Delivery 750 750 - 750 Subtotal Operating Expenditures 171,738 171,738 72,688 99,050 n [.I 1611B4 Page 27 of 34 BIG CORKSCREW ISLAND FIRE CONTROL&RESCUE DISTRICT STATEMENT OF REVENUES,EXPENDITURES,AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL-GENERAL FUND rs Three Months Ended December 31,2014 lei Final Variance --. Original Adjusted Favorable Budget Budget Actual (Unfavorable) EXPENDITURES,CONTINUED Operating Expenditures-continued Utilities 22,500 22,500 4,635 17,865 Rentals 6,000 6,000 1,446 4,554 General Liability Insurance 45,520 45,520 12,648 32,872 Repairs and Maintenance 95,995 95,995 35,692 60,303 Printing 1,000 1,000 - 1,000 Bank Fees 6,000 6,000 1,214 4,786 Supplies 36,500 36,500 5,928 30,572 Fuels and Lubricants 42,000 42,000 9,371 32,629 Uniforms and Bunker Gear 31,725 31,725 10,056 21,669 Dues and Subscriptions 7,150 7,150 2,617 4,533 Training and Education 31,760 31,760 12,930 18,830 Small Equipment 16,500 16,500 3,261 13,239 Subtotal Operating Expenditures 342,650 342,650 99,798 242,852 Capital Outlay Other Improvements 7,000 7,000 - 7,000 Vehicles 46,000 46,000 47,066 (1,066) Communication Technology 62,000 62,000 38,313 23,687 Office Equipment - - 0 Operating Equipment 8,000 8,000 - 8,000 Medical Equipment - - Subtotal Capital Outlay 123,000 123,000 85,379 37,621 Reserves Reserves 2,413,666 2,341,201 - 2,341,201 Total Expenditures 6,495,624 6,423,159 1,150,227 5,272,932 `.I Excess of Revenues Over(Under) Expenditures $ - $ - 1,710,199 $ 1,710,199 i i FUND BALANCE-September 30,2014 2,678,308 FUND BALANCE-December 31,2014 $ 4,388,507 [1j 16I14 28 Page of 34 BIG CORKSCREW ISLAND FIRE CONTROL&RESCUE DISTRICT T STATEMENT OF REVENUES,EXPENDITURES,AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL-IMPACT FEE FUND Three Months Ended December 31.2014 - Final Variance -, Original Adjusted Favorable Budget Budget Actual (Unfavorable) REVENUES Fees Impact Fees $ 237,025 $ 237,025 $ 98,762 $ (138,263) Miscellaneous Interest Income 275 275 125 (150) Subtotal Revenues 237,300 237,300 98,887 (138,413) Cash Brought Forward 700,000 669,925 - (669,925) Total Revenues 937,300 907,225 98,887 (808,338) ,- EXPENDITURES III Current Public Safety [I Operating Expenditures Collection Fees 3,555 3,555 1,481 2,074 Bank Fees - - 62 (62) Subtotal Operating Expenditures 3,555 3,555 1,543 2,012 Capital Outlay [i Medical Equipment - - - Construction in Progress 5,000 5,000 1,500 3,500 Subtotal Capital Outlay 5,000 5,000 1,500 3,500 0 Debt Service Principal reduction 57,500 57,500 57,500 - Interest and fiscal charges 31,000 31,000 19,442 11,558 Subtotal Debt Service 88,500 88,500 76,942 11,558 1 Li Reserves Reserves 840,245 810,170 - 810,170 Total Expenditures 937,300 907,225 79,985 827,240 [1 Excess of Revenues Over(Under) i Expenditures $ - $ - 18,902 $ 18,902 LiFUND BALANCE-September 30,2014 716,439 FUND BALANCE-December 31,2014 $ 735,341 0 161 1 134 LI U U LI ElADDITIONAL REPORTS OF INDEPENDENT AUDITOR 11 El 16111 84 PERRINO&ASSOCIATES,CPAS,PA Suite Suite 160 300 4100 Corporate Square 214 South Sixth Naples, Florida 34104 Springfield, Illinois 62701 Telephone:(239)434-8299 Telephone: (217)523 4123 Fax: (239)434-7240 Fax: (217) 523-5939 perrinoandassociates @earthlink.net www.perrino.com �.1 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 Fire Commissioners Big Corkscrew Island Fire Control and Rescue District 13240 Immokalee Road Naples, FL 34120 We have audited, in accordance with the 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, the financial statements of the governmental activities of Big Corkscrew Island Fire Control and Rescue District, (the"District") as of and for the three months ended December 31, 2014, and the related notes to the financial statements, which collectively comprise the District's basic financial statements, and have issued our report thereon dated August 27, 1 2015. 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)to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District's internal control. Accordingly, we do not express an opinion on the effectiveness of the District's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's 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. [1 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. However, material weaknesses may exist that have not been identified. Page 29 of 34 MEMBER AMERICAN INSTITUTE OF CPA'S•DIVISION FOR CPA FIRMS•ILLINOIS CPA SOCIETY•FLORIDA INSTITUTE OF CPA'S 1611 B4 Compliance and Other Matters As part of obtaining reasonable assurance about whether the District's financial statements are free from material misstatements, we performed tests of its compliance with certain provisions or laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the Q determination pf financial statement amounts. 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 entity'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 entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. PERRINO&ASSOCIATES, CPAS,PA Naples,Florida August 27,2015 [i 0 U a Q Page 30 of 34 8 16111 B 4 PERRINO&ASSOCIATES,CPAS,PA Suite 160 Suite 300 4100 Corporate Square 214 South Sixth Naples, Florida 34104 Springfield, Illinois 62701 Telephone: (239)434-8299 Telephone:(217)523-4123 Fax: (239)434-7240 Fax: (217)523-5939 perrinoandassociates @earthlink.net www.perrino.com MANAGEMENT LETTER Board of Fire Commissioners Big Corkscrew Island Fire Control and Rescue District 13240 Immokalee Road Naples,FL 34120 Report on the Financial Statements We have audited the financial statements of the Big Corkscrew Island Fire Control and Rescue District, Li Florida,as of and for the three months ended December 31,2014, and have issued our report thereon dated August 27,2015. Auditor's Responsibility 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. .. Other Reports We have issued our Independent Auditor's Report on Internal Control over Financial Reporting and Compliance and Other Matters based on an audit of the financial statements performed in accordance with Government Auditing Standards and Chapter 10.550,Rules of the Florida Auditor General. Disclosures in that report, which was dated August 27, 2015, should be considered in conjunction with this management letter. Prior Audit Findings 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. El • Finding 13-14-1 During the testing of capital assets, it was noted that the District did not provide us with evidence that a physical inspection of capital assets was performed as required by Article D of the Fixed Assets Accounting and Control Policy. During the testing of capital assets for the three month ended December 31, 2014, District staff provided us a copy of the inspection report performed. This finding was corrected during the three months ended December 31,2014. Page 31 of 34 13 MEMBER AMERICAN INSTITUTE OF CPA'S•DIVISION FOR CPA FIRMS•ILLINOIS CPA SOCIETY•FLORIDA INSTITUTE OF CPA'S 161 1 B4 __, • Finding 13-14-2 During the testing of payroll, it was noted that the District had recorded a journal entry for the change in other post-employment benefits(OPEB)for the fiscal year ended September 30,2014 to r°'' an incorrect account. We provided the District with a correcting entry. The District needs to review its controls over the recording of journal entries to ensure there is a timely detection of incorrect postings. During our testing of payroll for the three months ended December 31, 2014, District staff provided us a copy of the journal entry for posting the change in OPEB. This finding was corrected during the three months ended December 31,2014. 0 Official Title and Legal Authority 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 this Li management letter, unless disclosed in the notes to the financial statements. There are no component units related to the District. The information required by this section can be found in NOTE A to the financial statements. 0 Financial Condition Section 10.554(1)(i)5.a., Rules of the Auditor General, requires that we report the results of our determination as to whether or not the Big Corkscrew Island Fire Control and Rescue District has met 0 one of 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. Sections 10.554(1)(i)5.c. and 10.556(8), Rules of the Auditor General, require that we apply financial condition assessment procedures. It is management's responsibility to monitor the District's financial 1 condition, and our financial condition assessment was based in part of the representations made by il management and the review of financial information provided by same. We applied the procedures as required. The District had reported a loss in its General Fund in the amounts of$397,820 and $377,116 ili for the fiscal years ended September 30,2014 and September 30, 2013,respectively. For the three months ended December 31, 2014, the District's General Fund showed revenues in excess of expenses in the amount of$1,710,199. The District merged into North Collier Fire Control and Rescue District effective January 1,2015. [I Annual Financial Report Section 10.554(1)(i)5.b., Rules of the Auditor General, require that we report the results of our 0-- determination as to whether the annual financial report for the District for the fiscal year ended September 30, 2014, filed with the Florida Department of Financial Services pursuant to Section 218.32(1)(a),Florida Statutes, is in agreement with the annual financial audit report for the three months ended December 31, 0 2014. In connection with our audit,we determined that these two reports were in agreement. Other Matters ii Section 10.554(1)(i)2., Rules of the Auditor General, requires that we address in the management letter any recommendations to improve financial management. No such recommendations were noted. The District merged into the North Collier Fire Control and Rescue District effective January 1,2015. Li ri ri Page 32 of 34 11 l6IlB4 Purpose of this Letter [1] Our management letter is intended solely for the information and use of the Legislative Auditing Committee,members of the Florida Senate and the House of Representatives,the Florida Auditor General, Federal and other granting agencies, the Board of Commissioners, and applicable management, and is not intended to be and should not be used by anyone other than these specified parties. Ci—v-vro 04' PERRINO&ASSOCIATES, CPAS,PA t^+ Naples, Florida August 27,2015 I t Page 33 of 34 El 0 161 t t , 4 PERRINO&ASSOCIATES,CPAS,PA a Suite 160 Suite 300 4100 Corporate Square 214 South Sixth Naples, Florida 34104 Springfield, Illinois 62701 3 Telephone: (239)434-8299 Telephone: (217)523-4123 Fax: (239)434-7240 Fax: (217)523-5939 perrinoandassociates @earthlink net www.perrino.com 0 INDEPENDENT AUDITOR'S COMPLIANCE REPORT riBoard of Fire Commissioners Big Corkscrew Island Fire Control and Rescue District 13240 Immokalee Road Naples, FL 34120 E i We have examined the Big Corkscrew Island Fire Control and Rescue District's (the "District") compliance with Section 218.415, Florida Statutes, Local Government Investment Policies, for the three months ended December 31, 2014. Management is responsible for the District's compliance with those requirements. Our responsibility is to express an opinion on the District's compliance based on our examination. 1 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 the District's compliance with those requirements and performing such other procedures as we consider 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 the District's compliance with specified requirements. Li In our opinion, the Big Corkscrew Island Fire Control and Rescue District complied, in all material respects,with the aforementioned requirements for the three months ended December 31,2014. This report is intended solely for the information and use of the 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. rt Q�n..-W4 c -.alp c+4 4.lr— PERRINO&ASSOCIATES,CPAS,PA Naples,Florida r. August 27,2015 ,.3 in Li Page 34 of 34 L MEMBER AMERICAN INSTITUTE OF CPA'S•DIVISION FOR CPA FIRMS•ILLINOIS CPA SOCIETY•FLORIDA INSTITUTE OF CPA'S ri ..3 161 1 B4 0 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT BOARD OF FIRE COMMISSION J.Christopher Lombardo,Chairman . Norman E.Feder,Vice Chairman • Richard Hoffman,Secretary-Treasurer James Burke • Ramon E.Chao • Christopher L.Crossan• Margaret Hanson ■ John O.McGowan Li June 11,2015 Perrino&Associates,CPAs 4100 Corporate Square#160 Naples, FL 34104 The following is management's response to the audit report for the fiscal year ended September 30,2014: Finding 13-14-1: During the testing of capital assets, the auditor noted that the District did not provide evidence that a physical inspection of capital assets was performed as required by Article D of the Fixed Assets Accounting and Control Policy. While a physical inventory was in fact performed,written confirmation by the individual(s) performing the inventory was not obtained. A form has now been instituted for documentation confirming the date(s)the physical inventory is performed, by whom, and provides for supervisory acknowledgment. Finding 13-14-2: During payroll testing,the auditor noted the District incorrectly recorded a journal entry,and it is noted that the District needs to review controls over the recording of journal entries to ensure timely detection of incorrect postings. vi Effective January 1, 2015, the Big Corkscrew Island Fire Control and Rescue District merged with the North Naples Fire Control and Rescue D'..strict to create the North Collier Fire Control and Rescue District. One of the results of the merger was the addition of existing staff in the North Naples District to augment the financial functions in the Big Corkscrew Island District. There is now sufficient staff to segregate duties; the accounts payable/receivable accountant makes the monthly financial journal entries, and the detailed general ledger is then reviewed by the Assistant Chief of Administration on a monthly basis to detect incorrect postings. Sincerely, NORTH COLLIER FIRE C lo' TROL AND RESCUE DISTRICT /J t RITA M. GREENBER Executive Fire Chief 1885 Veterans Park Drive Naples,FL 34109•(239)597-3222 r Fax(239)597-71182• www.northcollierf"ire.com p3 161 1134 FRolip NORM / /1/ CUM MH 21K T 201' North Collier Fire Control and Rescue District FIVE YEAR STRATEGIC PLAN October 2015 - September 2020 4 • fr 4 i 4 Y1� FINAL (APPROVED BY BOARD 9-10-15) 161 164 PRESENTED BY: Fire Chief Orly Stolts Executive Chief Rita M. Greenberg Assistant Chief Becky Bronsdon Assistant Chief Michael T. Ginson Deputy Chief Michael Swanson Deputy Chief Eric Watson Deputy Chief Jorge Aguilera Deputy Chief Eloy Ricardo PRESENTED TO: North Collier Fire Control and Rescue District Board of Fire Commissioners J. Christopher Lombardo, Chairman Norman Feder, Vice Chair Richard Hoffman, Treasurer M. James Burke, Commissioner Eliseo R. Chao, Commissioner Chris L. Crossan, Commissioner Margaret Hanson, Commissioner John McGowan, Commissioner RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 2 of 106 TABLE OF CONTENTS Mission Statement 4 District Description 5 History 10 Current Resources and Service Delivery 12 Emergency Medical Services 20 Special Operations 31 Fire Prevention Bureau 37 Community Outreach 44 Support Staff 46 Essential Services 49 Apparatus Replacement Schedule 50 Training & Safety 53 Emergency Dispatch 55 Special District Public Facilities Report 56 Human Resources Management 57 Information Management and Technology 58 Goals in the Next Five Years 61 Capital Improvements Program 64 Property Owned & Land Acquisitions 67 Financial Highlights 72 Summation 85 Attachment A-Collier County Population Data 86 Attachment B-Organization Chart 88 Attachment C-Service Delivery Area & Station Locations 89 Attachment D-Facilities Records by Station & Summary 90 Attachment E - Response Time Heat Maps 104 RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 3 of 106 161 1 B4 OUR MISSION: Rescue District The mission of the North Collier Fire Control and yet effective is to protect lives and property in an efficient, y manner, while maintaining the utmost level of respect for one another and illustrating a high standard of ethics and dedication to the care of our customers. OUR VISION STATEMENT: "Efficient, Effective and Quality Service Today and Tomorrow" OUR COMMITMENTS: TO OUR RESIDENTS AND THE COMMUNITY: We are committed to meeting the needs and expectations of our residents today and in the future, to develop innovative solutions to the service delivery challenges we encounter, and to provide rapid response delivered by dedicated and caring professionals. TO OUR EMPLOYEES: We are committed to providing a working environment characterized by trust and respect, supportive of open and honest communication, and fostering professional growth, community involvement, and illustrating the highest ethical, moral and personal standards to incite public trust. RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 4 of 106 1 16I 1 B 4 DISTRICT DESCRIPTION From the Gulf of Mexico to the edge of the Florida Everglades, the North Collier Fire Control and Rescue District serves the unincorporated communities within. The District has a beachfront urban area known as the North Collier Service Delivery Area and a rural/agricultural area known as the Big Corkscrew Island Service Delivery Area. From high angle rescue to wildiand fire suppression, the North Collier Fire Control and Rescue District is able to provide efficient and effective service to its diverse population of residents. Formed as an independent fire control district in 2015, the District presently encompasses 264 square miles, serves a population of nearly 125,000 persons and protects a real property value of more than $27 billion. The Fire Chief is employed by the Board of Commissioners and serves as the District's administrator, as well as the director of the District's operations. The Fire Chief is supplemented by a staff consisting of one Executive Chief, two Assistant Chiefs and four Deputy Chiefs. The Chief Officers are supported by 193 Uniformed and Administrative Support personnel. The District experiences good labor relations with its personnel represented by Local 2297 of the International Association of Fire Fighters (IAFF). North Collier Fire Rescue is a full service emergency service organization providing fire and EMS service to the District from 12 strategically located facilities. The Department has grown from a small volunteer organization to a progressive department which is responding to more than 16,000 emergencies annually. The District provides fire suppression, prevention, public education, EMS and hazardous material services to District residents and visitors. The Department operates (10) Class A first due response engines, (4) 4 X 4 quick attack/rescue units (utilized for medical emergencies and brush fires), (6) 6 X 6 brush trucks and (3) 3,000 gallon water RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 5 of 106 161 1 B4 tenders as well as a variety of specialty, support and staff units. The Department is part of a county-wide automatic aid system that dispatches the closest appropriate unit, in accordance with predetermined assignments, for either fire or EMS emergencies. Alarms are dispatched by the Collier County Sheriffs Office Dispatch Center which serves all fire/rescue agencies within Collier County with exception to the City of Naples. The District is expected to continue growing with projects currently underway increasing commercial and residential infrastructure. According to the 2010 Census, the population in Collier County was estimated to be 321, 520. The Collier County Comprehensive Planning Section estimates population in Collier County for 2016 to be at 343,200. The 2016 population estimated for the North Collier Fire District according to the Collier County Comprehensive Planning Section census nears 130,000. Call volume in the District is expected to increase from just over 16,000 annually to nearly 19,000 by 2020, based on past trends. Infrastructure of the various communities is expected to keep pace with the population growth, but there will be a challenge in overall District response with the associated congestion of transportation routes throughout the area. Geography of the District and the development of new transportation routes will be closely monitored by the District in order to significantly reduce response times to various calls. The North Collier Fire Control and Rescue District provides a full range of services, including non-transport first response Basic Life Support (BLS) and Advanced Life Support (ALS) to medical emergencies. The District's rating by the Insurance Services Organization is a 3 on a range of 1-10, with one (1) being the best. This class 3 rating places the District in the top 5% of all fire departments nationally. It also results in a cost savings to owners of residential, commercial and industrial property located within the District, and serves as an external verification of the exemplary job the District does in protecting life and property. RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 6 of 106 161 1 B The District also provides a variety of support functions including plans review and inspections for fire code compliance in new and existing commercial and multi-family structures within the District. The Fire and Life Safety staff work closely with Collier County and neighboring fire plans review personnel to provide uniformity of code interpretation. Plans review is also provided through an Interlocal Agreement to the Immokalee Fire Control District. A strong emphasis on Fire and Life Safety Education is also important to the District, and this task is fulfilled through the District's Fire and Life Safety and Community Outreach divisions. The District's operations are funded primarily through ad valorem taxes, but the District also receives funds for plans review, inspections, occupational licenses, flow test, hydrant maintenance, thrust block inspections and firework permits. Additionally, fire impact fees are received to provide infrastructure needed in response to new growth. Prior to 2014, revenues from ad valorem taxes and impact fees had declined because of the economic factors during the years 2008-2013. However, because of the economic factors currently in play, these funds have begun to increase, exceeding expectations for FY2015. After a thorough analysis of community development conditions and trends, operational methodology, resources, resource distribution, accepted industry standards and other factors, this report will provide recommendations for maintaining and/or improving the services provided by the District. It is important to realize that the items listed below are based on projected growth and needs of the District. With each year of development, the plan and the District's financial position are evaluated by Staff and the Board. At which time modifications to the plan may be made. Among the most significant recommendations contained in the Critical Issues and Recommendations are the following four major factors: 1. The need for the addition of five (5) Fire Stations, four (4) Engine Companies and one (1) Ladder Company during the next five years has been identified. While the proposed plan identifies the need for each of these items, the budgetary RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 7 of 106 � F..a.�M . ro. . 16I 1 B 4 I " components and constraints will be evaluated annually to determine the District's ability to achieve the goals. The current projected financial position of the District apparatus the ability to fund 2 of the stations and purcha se the pP aratus needed to support those facilities. Should financial resources not be sufficient for identified needs, staff will reprioritize needs and determine financial feasibility. 2. Continued analysis of the District's organizational structure for greater efficiency of District operations has identified the immediate need for seven (7) personnel in the general staff level (2 information technology, 2 fleet maintenance, 1 logistics, 1 controller and 1 human resource director). There is also a need for-eighteen (18) personnel at the shift level: 15 firefighters and 3 battalion chiefs. The budget includes 15 firefighters (12 funded by the Safer Grant and additional firefighters to replace those positions being vacated through attrition). 3. Personnel needed for the operations of the five new facilities over the next 5 years equates to sixty (60) p ositions (twelve per facility). In addition to support the operational staff it has been identified that two (2) additional training personnel were needed to support the continued growth of the District. The funding for these positions is only identified for 2 facilities and 1 training position over the next 5 years. Present financial constraints do not allow for the future funding of 3 of the identified needed facilities or the personnel needed to operate them. RMG&88 NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 8 of 106 l6i1B4 4. Commitment to maintaining an apparatus replacement schedule and facilities maintenance schedule by establishing and maintaining a replacement program for apparatus and an updating program for the facilities is an essential component of the plan. The apparatus replacement schedule will be based on year, use, hours, mileage, repair costs, and capabilities of the unit. The facility maintenance/update schedule will be based on expected useful life of equipment (water systems, HVAC), necessary repairs, life expectancy and wear and tear. The annual review of the financial capabilities will provide insight as to how the apparatus replacement schedule will be followed. Currently, the District identified the ability to replace one unit in the 15-16 fiscal year, when there are at least 4 firefighting apparatus that need to be replaced. Staff vehicles are also considered for replacement and due to financial constraints is limited as well to only those units in absolute need. RMG&BB NCFR Five Year Plan 10t2015-9/2020(FINAL) Page 9 of 106 LLe 161 , 1 B4 HISTORY In February 2014, the Boards of Fire Commissioners from the Big Corkscrew Island Fire Control and Rescue District and the North Collier Fire Control and Rescue District in discussions of merging the two Districts into one. An Interlocal Agreement was entered into, allowing for the Administrative/Chief Officers to work together towards the common goal. The Districts followed the path to merging as outlined by Florida Statutes Chapter 189 — working together with members of the community to: create a 5 year plan, educate the constituents and hold a referendum election. Throughout the process the two Boards insisted that service to the community be enhanced through greater efficiencies and sharing of resources. On November 4, 2014, history was made in Collier County as the Big Corkscrew Island Fire Control and Rescue District and the North Collier Fire Control and Rescue District, through a vote of their respective constituents (greater than 60% each), voted to merge the two into one —the North Collier Fire Control and Rescue District. On January 1, 2015, the North Collier Fire Control and Rescue District began its journey. The affairs of the District are governed by a Board of eight commissioners, reduced by charter to five at the November 2016 General Election. They are elected by the residents of the District and serve four year terms. The terms are staggered, so that no more than two positions come up for re-election at the same time. The major responsibilities of the Board are policy making and setting the annual budget. Serving under the Board is the Fire Chief who is responsible for the day to day operations of the District and carrying out the policy decisions of the Board. North Collier Fire Control and Rescue District is an organization that is dedicated to the citizens of the District by adhering to a high standard of professionalism in everyday operations. The predecessors (North Collier and Big Corkscrew) of the District have an RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 10 of 106 impressive history of rapid growth, economic challenges and demographic change that has created some unique challenges, requiring its members to adapt to new ideas and methods. Services currently provided by the North Collier Fire Control and Rescue District include: • All types of Fire Response • Non-Transport Emergency Medical Services (ALS and BLS) • Hazardous Materials Response • Vehicle Extrication • Technical Rescue Techniques (TRT) including low/high angle, confined space, trench, and building collapse rescues • Beach Patrol • Water Rescue/Boat operations • Fire Plans Review • Fire Prevention and Code Compliance Inspection • Fire Investigation • Public Fire and Life Safety Education • Dive Rescue • Community Emergency Response Team, (C.E.R.T.) • Serving Our Seniors, (S.O.S.) • Here For You North Collier Fire Control and Rescue District also demonstrates effective working relationships with other city and fire districts of neighboring jurisdictions. The District established mutual and automatic aid agreements with these agencies to ensure that each district or municipality has access to additional resources, if available, when needed. RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 11 of 106 161 , 1 B CURRENT RESOURCES AND SERVICE DELIVERY Fire departments need a balance of three basic resources to carry out their emergency mission successfully: people, equipment and facilities. Because firefighting is an extremely physical pursuit and is a labor intensive service, the adequacy of personnel resources is a primary concern. There must also be sufficient fire apparatus distribution and standards of station coverage in order to protect the North Collier communities in an efficient manner. Stations North Collier Fire Control and Rescue District has one-hundred fifty three shift firefighters and 12 units deployed full-time from ten fire stations. Of the five needed stations, four stations are included in this plan in order to increase coverage within the next five years. Currently, the numbering of the stations and locations are as follows: • Station 40, located at 1441 Pine Ridge Road • Station 42, located at 7010 Immokalee Road • Station 43, located at 16325 Vanderbilt Drive • Station 44, located at 8970 Hammock Oak Drive • Station 45, located at 1885 Veterans Park Drive • Station 46, located at 3410 Pine Ridge Road • Station 47, 2795 N. Airport-Pulling Road • Station 48, 16280 Livingston Road • Station 10, located at 13240 Immokalee Road • Station 12, located at 21520 Immokalee Road • Support Services Facility#1, Life Safety and Support Services Head Quarters, 6495 Taylor Road • Support Services Facility#2, Fleet Services Sub-Station, 18665 lmmokalee Road • Planned Station 410— lmmokalee Road Corridor— an identified need due to RMG&88 NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 12 of 106 1611 B 4 distance traveled, existing and projected growth, and call volume. • Planned Station 411, located near Airport Road and Orange Blossom —an identified need due to call volume, and existing and projected growth. • Planned Station 414, located on DeSoto Blvd — an identified need due to projected growth. • Planned Station 412 - 925 Oaks Boulevard —an identified need due to construction in progress. • Planned Station 413 - 121 Sun Century Road —an identified need due to construction in progress and projected growth. • Construction of the proposed facilities is contingent upon the District's financial capabilities at the time the project is proposed. Support Services Facility#2 (previously known as Station 11) is the oldest facility within the District, built in 1981, with the interior remodeled in 2002 to become fleet services, and the exterior metal skin replaced in 2005 after Hurricane Wilma. Improvements to this station as well as to other stations within the District will be made as deemed necessary by the Board of Fire Commissioners, and as financial resources are available. Firefighters assigned to each fire station are responsible for emergency first response in a correspondingly numbered "Response District". It is important to note that the distribution and the size of the territories has as much to do with growth history as with geography and demand of the population this District serves. North Collier Fire Control and Rescue District strives to serve the growing population by increasing the number of stations and coverage locations as development and growth continues. However, economic conditions and fee reductions over the last few years have resulted in a reduction in both general fund and impact fee fund revenue. This loss of revenue has affected the District's ability to construct new stations and add personnel where need has been identified. The Insurance Services Office (ISO) rates fire departments based on a complex RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 13 of 106 1 6 I 11 g 41 schedule of measurements that covers a wide range of factors significant to fire protection. The ISO classification provides insurance companies with a standard estimation of conflagration risk for fire insurance rating. One component that the schedule weighs is the distribution of fire companies within the community. This grading schedule suggests that developed areas in a city should have a fire department within 1 '/z miles travel distance. (Insurance Services Office, 2011). A circular response area with a radius of 1 1/2 miles encompasses about seven square miles, less than the current average service area of existing stations. At two-hundred sixty-four square miles, our District should have thirty seven stations, based upon ISO standards. We have identified additional locations within our District to be considered for station locations as growth dictates and funding allows. The location of fire stations within the District is currently distributed to cover the more densely populated areas within the District. However, the need for new stations to respond to areas of new development of single family and multi-homes has been identified as well. Target areas identified as "in need of improvement in response times and for growth" are located in the following areas, and as indicated on Attachment E — "Heat Map": 1. Immokalee Road—east of 1-75 and West of Richards Road 2. Orange Blossom and Airport 3. U.S. 41 and Old U.S. 41 area 4. Oakes Blvd and Vanderbilt Road 5. East of Desoto Blvd Currently, the highest call volume and response rate is estimated to be from Station 44, Station 40 and Station 45 respectively. Station 45 has a training tower and a training facility to meet the current training needs of firefighters and citizens. Training rooms will be added to other planned stations to facilitate the ongoing education requirements of the professional firefighter. RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 14 of 106 161 , 1 B4 Personnel The General Fund Budget of the North Collier Fire Control and Rescue District for the fiscal year 2015-2016 contains the financial provisions for a total of 223 employees and elected officials. The classifications are as follows: • Fire Rescue Line Personnel 115 • Fire Rescue Line Officer Personnel 44 • Fire Rescue Support B.C., Logistics Captain 2 • Fire Rescue Training Officers 2 • EMS Training Coordinator, EMS Training Specialist 3 • Fire Plans Reviewers (non-bargaining) 4 • Fire Prevention and Inspection Personnel 15 • Public Education Specialist (PES)/Fire Inspector 1 • Fire Rescue Chief Officers Non-Bargaining Unit 8 • Administrative Personnel 8 FT, 1 PT • Computer Network Administrator 2 • Community Outreach 2 • Public Information Officer 1 PT • Facilities Coordinator 1 • Facilities Technician 1 • Custodian 1 • Fleet Technician 4 • Elected Fire Officials 8 Total 223 The North Collier Fire Control and Rescue District is an Equal Opportunity Employer (EOE), and the District strives to meet all applicable standards set by the E.E.O.C. as well as the Americans with Disabilities Act. A future five-year goal is identified to expand the Human Resource Division within the District so as to directly address labor RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 15 of 106 , 1 B 4 relations, benefits and federal and state regulation compliance. However, this expansion is not provided for in the current Plan due to anticipated financial constraints. The current District established minimum apparatus staffing is three firefighters per engine and aerial company and 2 per squad. However, this is not uniform throughout the District due to financial constraints. North Collier Fire Control and Rescue District's current staffing reflects 51 field operations personnel on duty twenty-four hours per day. Assuming a rather conservative leave ratio of 20% for vacation, Kelly Days, and personal leave, the District allows for personnel to be off duty for reasons including, but not limited to, sick time, family leave, workers compensation, military, disability and jury duty. The District assigns a minimum of thirty-nine response personnel to each of its three shifts. With only seven scheduled off, the District meets preferred staffing. Apparatus and On-Duty Staffing Assigned Assigned Preferred Safe Station # Apparatus ID Staffing Staffing Staffing 1 40 Engine 40 115 5 2 4 2 2 40 Squad 40 124 2 3 44 Squad 44 2 2 4 42 Engine 42 109 4 4 3 5 43 Ladder 43 934 4 4 3 6 44 Tower 44 933 4 4 3 7 44 Engine 44 92 5 4 3 8 44 SRU 44 90 0 0 0 9 - 45 Squad 45 1213 2 2 2 10 45 BC-40 1994 1 1 1 11 45 Engine 45 93 5 4 3 12 46 Engine 46 110 4 4 3 13 45 Lt 41 928 1 1 N/A 14 45 Capt 410 923 1 1 N/A 15 45 Captain 41 932 1 1 N/A 16 42 Brush 42 4053 0 0 0 17 45 Reserve Eng 94 0 0 0 18 44 Brush 44 80 0 0 0 19 46 Brush 46 4054 0 0 0 RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 16 of 106 161 1 .1. B4 20 45 SRU 41 91 0 0 0 21 45 SRU 45 86 0 0 0 22 47 Ladder 47 98 4 4 3 23 Boat Dock Boat 41 968 0 0 0 24 Shop Pumper 127 0 0 0 25 44 UT44 1411 0 0 0 26 Shop U 42 53 0 0 0 27 44 BP44 T 2971 0 0 0 28 44 BP 44 1296 0 0 0 29 44 U 44 1447 0 0 0 30 40 Boat 40 56 0 0 0 31 40 BT 40 56-T 0 0 0 32 45 BT 41 1100 0 0 0 33 44 Boat 43 55 0 0 0 34 44 Boat 44 1248 0 0 0 35 43 BT43 55-T 0 0 0 36 44 BT 44 1247 0 0 0 37 45 HM 41 63 0 0 0 38 45 HM 42 113 0 0 0 39 SC HUR 43 1116 0 0 0 40 45 CERT 40 64 0 0 0 41 45 GEN 45 119 0 0 0 42 45 TRT 41 62 0 0 0 43 45 AIR 45 J 114 0 0 0 44 45 FTA Air 1133 0 0 0 45 45 TRT 42 765 0 0 0 46 73 PETC 54 0 0 0 47 BT44A 43631 0 0 0 48 Shop Investigation 1991 0 0 0 49 45 BST2 WT8F 0 0 0 50 45 BST1 WT8E 0 0 0 51 42 WT42 2977 0 1 1 52 10 Engine 10 3 3 3 53 10 Attack10 0 0 0 54 10 Water Tender 0 0 0 10 55 10 Brush 10 0 0 0 56 12 Engine 12 3 3 3 57 12 Attack12 0 0 0 58 12 Water Tender 0 0 0 12 59 12 Brush 12 0 0 0 60 10 UTV 0 0 0 Totals 49 49 38 RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 17 of 106 i 161 ,1 The District operates a fleet of front line apparatus that includes 10 engines, 3 aerial apparatus, including 2 ladder trucks and 1 tower ladder, and 1 squad unit. All of these are determined to be in good working condition by the District's fleet staff. The model year of the front line apparatus ranges from 1998 to 2015. Average age of the front line fleet is 8.0 years. In addition to the front line fleet, the District has 3 engines in reserve. The telesquirt and tower are categorized in fair condition. The reserve units are used to replace front line units when they are out for repair or service. The reserve vehicles range in years from 1983 to 2004. The District also maintains a fleet of general staff support vehicles: General: Vehicle Fixed Asset Use 1. Ford F-250 1117 Safety Officer 2. Ford Van 250 74 K-9 and Deliveries to Stations 3. Ford Expedition 84 U43 4. Ford F350 86 SRU 45 5. Ford F550 935 SRU42 6. Ford F550 1086 Special Ops Support Services: Vehicle ' Fixed Asset Use 1. Chevy Van 66 Maintenance 2. Ford Ranger 78 Mechanic Take Home 3. Ford F450 121 Mechanic 4. Ford F150 461 Logistics 5. Ford F250 3007 Maintenance 6. Ford F250 Mechanic Take Home Training: Vehicle Fixed Asset Use 1. Ford F150 65 Reserve 2. Ford Expedition 101 Reserve 3. Ford Expedition 107 Training Commander 4. Ford Expedition 932 Training Captain 410 5. Ford Explorer 227 Training Lt 41 RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 18 of 106 I I B4 Chief Officers/Administration: Vehicle Fixed Asset Use 1. Ford Expedition 228 Chief 40 2. Ford Explorer 229 Chief 41 3. Ford F250 123 Chief 42 4. Ford Expedition 929 Chief 43 5. Ford Expedition 927 _ Chief 44 6. Ford Expedition 928 Chief 45 7. Ford Expedition 103 Battalion Chief 42 8. Ford Explorer 82 I.T. 9. Ford Explorer Chief 10 10. Ford Expedition Chiefl l 11. Ford Expedition Chief 12 12. Ford Explorer Community Outreach Inspection Bureau: Vehicle Fixed Asset Use 1. Ford Explorer 117 FM 41 2. Ford Explorer 126 DFM 43 3. Ford F150 931 INS 43 4. Ford Taurus 108 Spare 5. Ford Taurus 111 Spare 6. Ford Taurus 112 S.O.S. 7. Ford Ranger P/U 128 Inspector 40 8. Ford F150 266 P.E.O./Inspector 9. Ford F150 344 Inspector 47 10. Ford F150 930 DFM 42 11. Ford F150 1223 Inspector 45 12. Ford F150 1224 Inspector 42 13. Ford F150 1409 Inspector 49 14. Ford F150 Inspector 10 Total Vehicles— Line and Support 104 I RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 19 of 106 I f 16 f 1 Bit EMERGENCY MEDICAL SERVICES I The Emergency Medical Services Division (EMS) of North Collier Fire Control and Rescue District is dedicated to saving the lives of the residents and visitors within District boundaries as well as those in the surrounding areas. On February 8, 2011, the District was issued a Certificate of Public Necessity and Convenience (COPCN) by the Collier County Board of County Commissioners to provide pre-hospital, non-transport Advanced Life Support Service to the residents and visitors of the North Collier Fire Control and Rescue District. On February 28, 2011, the State of Florida Department of Health officially licensed the District's Advanced Life o P Florida Bureau of Emergency lMedcalD'ServicescSy System passed the final State inspection with no deficiencies noted. Presently, the North Collier Fire Control and Rescue District responds to more than 9,000 Medical Emergency Calls (see Graph A) in both the capacity as an Advanced Life Support (ALS) and Basic Life Support (BLS) provider, utilizing a combination of first response vehicles and medically equipped fire trucks. Once a 911 call is received �calleretheeca Isis Office then approtpr telyCenter, based information provided by coded to ensure the closest and most appropriate District ALS/BLS apparatus is dispatched. All District Paramedics are not only State of Florida Certified, they must also successfully complete the District's Medical Director's comprehensive credentialing requirements prior to being allowed to perform as a Paramedic. In Collier County, transport services are provided by Collier County Emergency Services Department (EMS). On occasions, when a patient's medical condition dictates, or the District's Paramedic initiates Advance Life Support procedures prior to the arrival of the Collier County transport unit, a District Firefighter/Paramedic and/or EMT will provide additional clinical support during the transport phase of the call by riding along with the patient to the hospital. Since 2011, the District has ridden to the hospital 2,189 times utilizing 2,516 personnel (see Graph B). RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 20 of 106 161 164 GRAPH A NFPA (EMS Calls) 320-329 16000 14000 -- — 2447 13442 }447 12000 11525 ■2013 10000 8493 _. 9150 9 2014 8000 ■2015-projected 6000 - • MI - . . 4000 • LIM • 12016-projected 2000 •• . ■2017-projected 0 • • • • • • •2018 projected '�01'�i ti�1� • ��ea c�a lea lea lea lea 2019-projected (12019- ro•e e 4 o\ Mole Qe Q`ole ■2020 projected• 'o1,42 'L�� '01. ti�1� IS> '191' Graph A is based on the historical assumption of a projected 8% increase per year. This Graph does not include projected increases in population. GRAPH B 3000 2500 2516 218 - 2000 1500 •>r.,INS m Nosohal •Usk./to Hoeg*r I of..Hormel 1000 380426 419472 533620 566651 500 291347 0 III r 2011 2013 2015 Graph B indicates the amount of times District personnel has ridden along to hospital. RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 21 of 106 161 � EMS Mission The fundamental and unique mission of the EMS Division is to develop and continually improve the medical care system, while assuring high quality patient care and appropriate response in emergency situations. In cooperation with other area agencies, the Division promotes all aspects of a comprehensive system of pre-hospital emergency medical care along with basic and advanced life support services. The provision of patient care is a responsibility given to certified individuals who have completed a medical training and evaluation program. Pre-hospital certified providers are required to adhere to the standards of the certifying agency and the medical protocols authorized by the Office of the Medical Director as well as local, federal, and state agencies. With a commitment to excellence and professionalism, the EMS Division works together in collaboration and partnership with other agencies outside of its structure who share the same vision and values. Mutual respect with other providers is the cornerstone for all of its working relationships. Integrity, honesty, and ethical behavior guide all endeavors within a framework of diverse ideas, cultures, ethnicities and backgrounds — all which strengthen the Division's efforts and enables the accomplishment of its important goals. The District's Advanced Life Support section is managed by a Deputy Chief of EMS, a ; Captain-EMS Coordinator, an EMS Training Lieutenant, and the Office of the Medical Director which is comprised of a Medical Director and four (4) Associate Medical Directors. The Deputy Chief of EMS is responsible for the overall EMS operations, budget oversight, development of policies and procedures, assuring compliance with all State statutory requirements, and maintaining direct communication with the District's Office of the Medical Director. In addition, the EMS Division in conjunction with the OMD holds a bi-monthly EMS Council meeting. The EMS council has representatives from all the local hospitals, Collier County EMS Department, Collier County Sheriffs Office, Lee Memorial Trauma Center, Greater Naples Fire Control & Rescue District, City of Marco Island Fire & Rescue Department, City of Naples Fire & Rescue Department, Collier County Public Safety Authority (PSA), Drug Free Collier, Collier County Injury Prevention Coalition, Fire Commissioners and members of the public. RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 22 of 106 161 1 94 EMS Division Operational/Logistics The EMS section's day-to-day field operations includes assuring the proper unit response, establishing command on high risk calls, the delivery of on-scene care, and meeting logistic needs are provided by the EMS Captain. The EMS Captain communicates with vendors regarding product availability, bids/price quotes, status of orders, problems, discrepancies, or other issues; conducts research of District files, inventory of records, electronic data sources, prepares reports as needed for review by the Deputy Chief or other superior officers. Assist in the development, implementation and monitoring of cost savings programs to minimize overall costs. Assist in the development, implementation and monitoring of the Districts medical supply program. Assist in the development, coordination and monitoring of the Districts medical equipment maintenance program and reviews work orders and maintenance reports. EMS Division Training/Quality Assurance The EMS Training Lieutenant is responsible for the Medical Training sector. Develops programs to ensure the District and its EMTs and Paramedics meet State, Federal, and local standards and have all the necessary equipment to do their job in order to save lives. Training is comprehensive and includes mandatory continuing education for EMTs and Paramedics to remain credentialed in their field of service as required by the State of Florida and the Office of the OMD. Understanding the importance of education, the District provides additional elective education as well to its EMTs and Paramedics. These Continuing Education Units (CEUs) are above and beyond the minimum as required by the State. In addition to State-level credentialing, all District EMTs and Paramedics are credentialed every two years by the District itself. The credentialing process ensures that all medical personnel retain their medical skill sets. District credentialing includes education classes, written tests, and one-on-one interviews with the District's Medical Director. The Training Section also continually monitors medical protocols, revising them as national standards change and improve. National conferences as well as local and regional councils facilitate the exchange of protocol information, allowing the District to always provide the latest in medical services. RMG&88 NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 23 of 106 1611 B4 Division Responsibilities: 2014-2015 - Current LEMS Division i Administrative Assistant 1 EMS Coordinator 1 EMS Training j Office of the Medical Director Office of the Medical Director (OMD) Mission Statement The overall objective is to provide a venue of open discussions between stakeholders to facilitate and prompt the "prompt, compassionate, and clinically excellent care. The Office of the Medical Director of the North Collier Fire Control and Rescue District is a physician led group responsible for the comprehensive medical oversight of all non- transport clinical care provided within the District. Developed as a collaborative effort between the District's EMS staff members and Medical Directors, the Office currently supports more than 180 individual providers which respond to more than 9,000 medical calls per year. Additionally, it interfaces with other Collier and Lee County fire departments, Collier and Lee County EMS Systems, and four local hospitals including Lee County Trauma Center and Collier County's only pediatric hospital. The Office also collaborates with other agencies including the Public Health Department, the Collier Injury Prevention Coalition, North Collier Emergency Medical Services Advisory Council, Drug Free-Collier, and the Collier County Fire Chiefs' Association. The Lee County Medical Care Council provides valuable resources to the Medical Director's Office. Other roles of the Office of the Medical Director includes providing medical consultation, support with hands-on medical care at local hospitals, clinics, and providing representation of the Department at state, local, and federal agency levels. Taking the lead in medical strategic planning and medical protocol development and ensuring services and operations lead to improve community health outcomes also dominating the focus for the Office. The Office of the Medical Director ensures the RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 24 of 106 161 , 1 B4 health and safety of our diverse and changing community today and for future generations. EMS DIVISION'S FIVE YEAR PURPOSE OF THE STRATEGIC FRAMEWORK The Districts EMS Division and the Office of the Medical Director are currently evaluating changes which are taking place in our local and national healthcare system as well as the future impact that the Affordable Healthcare Acts (AHA) will have in the delivery of out-of hospital care. The expected changes will introduce significant challenges to EMS systems which are not proactively planning significant changes to the current EMS model which has not changed since the 1960's. It is important to note that with change also come opportunities for improvement to even expand our current reach into our community. It is important to note that the two (2) principle areas which directly impact the EMS Division is increase in call volume which causes increase in demand on the Quality Assurance (QA) program and increase in personnel which adds additional demands on the EMS Training section responsibilities. In 2014 - 2015 the EMS Division has 185 sworn FF/EMTs and FF/Paramedics to educate and monitor through the Quality Assurance Program. This number has increased by 37% since the 2013/14 due to the hiring of personnel for station 48, merger with Big Corkscrew Island Fire Control & Rescue District and replacement of personnel due to planned retirements. This trend is expected to continue to climb with future projects as Station 411, 410, 414, 412, and 413, which will potentially add another 75 FF EMT/Paramedics. The current EMT & Paramedic to instructor/Quality Assurance ratio is creating challenges in maintaining high level of Didactic - hands on / simulation training and Quality review expected from the Office of the Medical Director. As stated above, with the expected additional personnel this area needs to be addressed within the next 12- 18 months. RMG&8B NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 25 of 106 16I ri B4 This Graph shows the additional 22 new hires for the North Collier Service Delivery area and 28 personnel from Big Corkscrew Service Delivery area. The increase in FY 16 is predicated on the hiring of 15 personnel being funded by the SAFER grant. If the grant is not awarded then the projection needs to be re- calculated. EMTs/Paramedics 300 230._ 342 4 250 __ 200 185 200 206 .2 2012/13 150 -136 135 . 111 • •2013/14 100 • . • •2014/15 50 • ■ . I I I ■ •2015/16 projected Sta 411 0 ■ III • is 2016/17 projected Sta 410 \,y3 �\yR h N. �,O �tia �ti ti' 2017/18-projected Sta 414 tioti� ,ti- 1' a�, a'T ae b'' a5`a 2018/19 projected Sta 412 ae `tee `. a. �e o\' o\e �oN �o� yes\ `2019/20-projected Sta 413 �o9 '�9 4i 9 OQ o4 tiy�tiX011tioy01��ti With that said, the recent and projected increase in EMS related calls and concurrent projected increase in personnel related to the addition of stations is overstressing the current capabilities of the EMS Division. Without responsible and strategic expansion of the EMS Division, it will reach a point of critical failure. RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 26 of 106 161 1 B4 EMS VISION PROPOSED FOR 2015-2016 The EMS Division identified several areas of needs during the 2015-2016 budget with the addition of a Battalion Commander of EMS. This position will be responsible for the day to day field operations and logistical needs in addition to direct oversight of the EMS Training Coordinator and indirect oversight of the EMS Training Lt. and Field Training Officers. Field Training Officers is additional need that was identified by the EMS Division. Although these positions are new full time positions, they are incentive positions as they will have additional responsibilities. Additionally, if the District decides to provide Mobile Integrated Healthcare services, the EMS Division suggests the creation of a Mobile Integrated Healthcare Coordinator position. This position will be funded through revenue generated from the fee for service charges for the provision of services. 2015- 2016 EMS Division Administrative Assistant lime EMS Battalion Office of the Medical Director 4. EMS Coordinator _ Mobile Integrated Healthcare Coordinator EMS Training FTO(2) FTO(2) FTO(2) The box highlighted in red illustrates the addition of a new position and the boxes highlighted in yellow are the incentivized positions for the EMS Training Division. The box highlighted in green is illustrating the purpose and needs of this position if the District decides to expand into the Mobile Integrated Healthcare in which case this position will be funded based on revenue generated from the program. RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 27 of 106 1611 B4 PROPOSED FOR 2016-2017 In 2016-2017 the EMS Division proposes to continue to support the EMS Medical Training sector through the addition of a second EMS Training Officer. This request is supported with the addition of 15 personnel. Also the EMS Division proposes to add a funded Associate Medical Director that will assist the Medical Director with providing medical continuing education, field medical support, and Quality Assurance Reviews. 2016-2017 EMS Division Administrative Assistant EMS Battalion Office of the Medical Director Commander EMS Coordinator Mobile Integrated EMS Training Healthcare Coordinator FTO(2) FTO(2) FTO(2) RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 28 of 106 1611 64 PROPOSED FOR 2017-2020 In 2017-2020 the EMS Division is proposing to add a dedicated Quality Assurance Performance Measure position, an EMS Trainer Position, an Associate Medical Director, and three Field Training Officers. It is projected that in FY 20 the District will be responding to over 14,500 EMS medical calls for services with approximately 275 personnel furthering the need to expand the Quality Assurance and training program and broadening the Divisions need for meaningful performance measures. 2017-2020 EMS Division Administrative Assistant EMS Battalion Office of the Medical Director Commander I EMS Coordinator Associate Medical Director EMS Training = Mobile Integrated Healthcare Coordinator EMS Training FTO(3) Quality Assurance Performance Measure FTO(3) Coordinator FTO(3) RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 29 of 106 1611. 64 Summary of EMS Five Year Plan Additional Personnel 2015-2016 2016-2017 2017-2020 Battalion Commander 1 0 0 Mobile Integrated 1 0 0 Healthcare Coordinator Associate Medical Director 0 1 1 EMS Trainer 0 1 1 MIH/QA 0 0 1 The Highlighted numbers are not reflected in the Financial Plan. CONCLUSION In conclusion, the EMS Division's key focus is public safety. The EMS Training sector will continue to be proactive to encourage the educational advancement of its employees, especially those seeking to advance their medical knowledge. The EMS Division will also continue to evaluate the medical needs of our residents and work with the District Medical Director, the Collier County Office of the Medical Director, and the North Collier Fire District Board of Commissioners to expand and improve the District's ability to provide medical care at both the Basic Life Support and Advance Life Support levels. The NCFD delivers excellent service to its citizens and visitors with courage, competence, and compassion like no other. We provide unbeatable customer service driven by sound fiscal management. With your continued support, we will demonstrate to others the power of strong leadership and with resilience we transform challenges into instruments of progress with the belief and assurance that change is possible. RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 30 of 106 " „ 1b1 1 B4 SPECIAL OPERATIONS The North Collier Fire Control and Rescue District provides various extrication services. The District strives to maintain a high level of training to be prepared to handle emergencies such as those requiring vertical line rope rescues, confined space, and trench collapse, swift water and deep water rescue. The District participates with the U.S. Coast Guard in boat rescue and fire fighting operations with the District's four (4) boats. Boat 41 is equipped with a 750 G.P.M. fire pump. The District has a thirty-five (35) member dive team, with additional HAZMAT trained personnel on staff that are not part of the team. The additional personnel can be utilized as needed during emergency events, the team is simply limited in size for financial purposes. These personnel have the necessary training and equipment to respond to Hazardous Materials and Weapons of Mass Destruction. The District has been pro-active by certifying three Public Safety Scuba Instructors, with 5 additional personnel ready to go through a supervised instruction period to be certified. This depth in instructors was done to prepare for the retirement of personnel, so the Dive Team can maintain continuity of operations. The instructors are necessary to maintain the skills and training levels of a modern well equipped twenty-seven member Dive Rescue Response team. Currently, there are fifty-one (51) firefighters assigned to a shift at NCFR. Significant time is spent training on to ensure adequate personnel are available to handle an incident at any given time. Skill mastery and retention becomes a significant concern when combining these training demands with normal firefighter in-service advanced firefighting courses, hazardous materials training, dive team training, boat operations training, inspector training, and officer development programs. In a district such as North Collier, specialized certifications, training and advanced skill development are essential elements in the provision of service to the residents of the District. RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 31 of 106 1611 84 Fire Response Assignments The North Collier Fire Control and Rescue District has developed standard assignments for the dispatch of personnel and apparatus to various types of calls for service. These assignments vary from as many as eight (8) emergency vehicles to as few as one (1), depending on the type and severity of the emergency. The following table lists the assignments. While we judge them as typical of the industry as far as the number of apparatus, current North Collier Fire District staffing conditions could result in the response of as few as fifteen (15) firefighters to structure fires, depending on the type of fire dispatched. This could create safety concerns on initial operations, particularly mid to large sized structures. However, larger sized structures (commercial buildings) would have six (6) additional personnel responding on two additional apparatus. It is also important to note that we maintain a minimum staffing of three (3) on all engines and ladder companies. However, according to NFPA 1710 these apparatus should have at least a minimum of four (4) on duty personnel assigned. NFPA 1710 further states that there should be five (5) to six (6) firefighters per vehicle when a district has high hazard occupancies. Our District recognizes that we have a significant number of high hazard occupancies. Engines Ladders Rescue EMS calls: 1 (or) 1 House Fires: 3 1 1 All other fires: 3 Commercial Fires: 4 2 1 High Rise Fires: 4 2 1 Emergency Service Performance The North Collier Fire Control and Rescue District responds to a variety of emergencies. There was a mix of emergency responses made by the District for the period of 2014. RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 32 of 106 16t1 84 Incident Totals by Type Based on Calendar Year 2014 10,500 r 9,000 7,500 ._, 6,000 4,500 3,000 1,500 0 c U a) a) �5 tr) V O Wa) ch a) IP to Information created by North Collier Fire Control and Rescue District Image Trend and FireHouse Reporting systems,NFIRS 5.0 Of the total responses, roughly 60% of the emergencies handled by the District were for emergency medical assistance and 25% were classified rescue and incident mitigation. Because the workload of the District fluctuates, it is important to know when calls are occurring, including time of day, day of week and month of year. Creative deployment solutions can be developed based on this information. The charts below represent 2014 data. Responses by time of day vary significantly, as is expected. Peak response loads occur between the hours of 8:00 a.m. to 8:00 p.m. RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 33 of 106 161 g 84 Incident Occurrences Based on Time of Day Based on Calendar Year 2014* 24:00 *337 371 438 —1496 20:00 1562 1597 -1639 640 >, 16:00 713 1721 Q ► -`,.�" _.,�687 v- 663 e 12:00 — 674 —1755 E - 665 1 538 8:00 i 1395 t 265 286 i 259 4:00 ` 1243 I :303 *248 $347 0:00 I _ - - p 200 400 600 800 Incidents Per Time of Day Information created by North Collier Fire Control and Rescue District Image Trend and FireHouse Reporting systems,NFIRS 5.0 Response Times and Goals A goal of a six (6) minute response time to emergency calls for service is an ambitious goal given the widespread geographical nature and traffic congestion of the service area. The North Collier Fire Control and Rescue District structure fire response for the first arriving unit for the calendar year 2014 were analyzed to determine the following: -� The average dispatch-to- en-route/response time: 2:06 minutes (dispatching the calls) -a The average en-route-to-arrive time: 4:43 minutes The average Alarm to on scene time: 6:49 minutes RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 34 of 106 16111 B4 As indicated above, the average number of responses exceeds the six (6) minute goal. Time of day also has some influence on response time performance (rush hour, etc.). Response time performance within each of the "District" fire station coverage areas shows little variation. The District has utilized a squad, or a smaller rapid response vehicle in the Northern part of the District for several years, when staffing permits. This suggests that the utilization of squads in a combination of improving geographic coverage station area will be vital in attempting to maintain response times with increased service requests. The following sections discusses factors that influence response times in more detail and reviews the analysis of issues significantly impacting response time performance for North Collier Fire Control and Rescue District. Response Time Sequence There are eight (8) stages of events that occur from the inception of the emergency being detected until arrival of response crews. The amount of time these stages take directly influences overall accomplishment of a response time objective. These stages are: 1. Detection - The discovery that an emergency exists. 2. Report -The establishment of contact with the Emergency Communications Center (ECC) — Calling 911. 3. Call Triage- The activity of the ECC call-taker to establish the nature of the emergency. 4. Call Processing - The identification of which units should be dispatched based on the nature of the emergency. 5. Dispatch -The notification of response units of the type and location of the emergency based on availability. In the event the primary unit is on call, the next closest unit would be dispatched. 6. Turnout- The time between Dispatch and the first movement of the vehicle(s) towards the location of the emergency. RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 35 of 106 16 1 B4 7. Travel -The time taken to travel from the response unit's location at the time of dispatch to arrival at the location of the emergency. 8. Setup - A variety of tasks accomplished by response crews to prepare for initiation of incident intervention (checking for occupants and hazards, setting up hose lines, establishing water supply, etc.). The two most relevant stages for the purpose of this analysis are turnout and travel. Turnout and travel times for this time period were analyzed to determine the overall effect they had on a six-minute response time objective. Based on this analysis, it is clear that wide-spread geographic coverage contributes to long travel times, thus resulting in response time performance being outside of the goal of six (6) minutes 90% of the time. RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 36 of 106 161 i 84 FIRE AND LIFE SAFETY DIVISION Prevention and Inspection The North Collier Fire & Rescue District routinely provides a variety of services to that do not involve emergency response. These services have a significant impact on the ability of the fire district to accomplish its primary mission. The mission of the Life Safety Division is to minimize the risk of life and property loss from fire by controlling and eliminating hazardous conditions before a fire occurs. A well planned and executed fire inspection and public education program is an effective way to accomplish this mission. Fire inspection, code enforcement, and public education can be methods of reducing the occurrence of fire by eliminating the precursors to fire and teaching fire safety. It is always better to prevent a fire rather than fight it. Therefore, these are direct steps toward protecting the community from the dangers of fire. It has been shown that aggressive fire inspection and code enforcement programs can reduce fire occurrences by eliminating ignition sources. In addition, proper enforcement of life safety codes can improve the chances of survival for occupants should a fire occur. The Fire Prevention Bureau operates with a staff of personnel, including the Deputy Chief of Fire Prevention and Life Safety, the Fire Marshal/Battalion Commander of Fire Prevention, two Deputy Fire Marshals/ Captains of Fire Prevention, 8 Fire Inspectors, one Public Education Officer/Fire Inspector, 4 Fire Code Plan Reviewers and three Administrative Assistants. The Fire Prevention Bureau is located in the North Collier Fire Control and Rescue District Support Services Headquarters building at 6495 Taylor Road. The North Collier Plan Review office is located at 2800 N.Horseshoe Drive. RMG&AB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 37 of 106 161 It B ■ 4 01 Phin'tirttowat The primary responsibilities assigned to the Life Safety Division are divided into the sections as listed below: > Existing Building Inspections • Water Supply > Plan Review > New Construction Inspections > Public Education > Fire Investigation > Quality Assurance Existing Building Based on data provided by internal database, there are approximately 7,641 commercial and multi-family residential buildings located within the Fire District. The main objective of the Existing Building Division is to conduct fire inspections of existing commercial and multi-family residential buildings to insure compliance with the Florida Fire Prevention Code. In addition, they conduct Certificate of Occupancy fire inspections, follow-up inspections on Notices of Violations issued by the Fire Operations Division, night inspections of assembly occupancies, respond to complaints made by citizens, and ensure the RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 38 of 106 161 1' B4 compliance of existing fire protection systems and fire hydrants. The North Collier Fire Rescue District consists of a diverse combination of occupancies which include Healthcare, High-rises, Apartment Buildings, Industrial, Educational, and Assembly, Mercantile and specialized structure or mixed use structures. The short term goal of the Existing Building Division is to conduct fire inspections on all buildings within the Fire District every three years that have been assigned low hazard, and to maintain an efficient systematic Existing Building Fire Inspection Program. All high hazard occupancies, target hazards and facilities requiring annual state licensing will have inspections conducted on a more frequent basis. All annual fire safety inspections that were required by law including healthcare, childcare and schools were conducted in 2014. The 2015 goal of the Existing Building inspection program will be to conduct annual fire inspections on 33% of the Fire District's buildings. With the assistance of One-Step data base software system, the Fire District now has the capability to identify buildings by their last annual or occupational license inspection date. The latest software upgrade implemented in FY 2014 -2015 provides cloud based accessibility to Fire Prevention Database and updated Florida Fire Prevention Code. Inspectors are now fully mobile and can access and enter information through Wi-Fi technology. As of May 2015 the Existing Building Division has conducted 3,522 inspections including 1,262 new construction inspections due to service demand within the construction industry in the District. The Existing Building Division is currently working at 64.47% and providing 35.53% support to new construction inspection demands. The long term goal of the Division based on the number of buildings presently located within the Fire District will require a re-evaluation of the systems used to conduct existing building inspections and possibly the addition of 2 more Existing Building Inspectors. RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 39 of 106 161 1 B 4 New Construction The primary responsibility of the New Construction Division is to review and verify that the design, construction, alteration, modification, and repair of all buildings under construction within the Fire District are compliant with the Florida Fire Prevention Code and all applicable Florida Building Code elements. In addition, every life safety system (fire alarm, fire sprinkler, fire pump, emergency generator, private underground fire main, private hydrant, kitchen fire suppression system, and kitchen ventilation system) receives a separate Collier County permit and must be inspected and verified to be fire compliant. Multiple inspections are necessary during the various stages of construction of both the building permits and life safety system permits in order to insure the provisions of the code are met. Since October 2014 through May 2015, eight thousand three hundred seventy eight (8,378) new construction inspections have been performed. Inspections are scheduled by the building contractor when the project is ready to begin inspections. The inspection is scheduled within a 24 to 48 hour time frame. The New Construction Division consistently meets this scheduling goal and currently is exploring to enhance service to schedule within 24-36 hours. Currently the Division is training 2 inspectors from existing building division to assist with new construction inspections to meet the increase demand forecasted from plan review office. Major future projects include: NCH Hospital Emergency Room, (9) 22 Floor High-rise buildings, Rural Land West Project, Multiple Assisted Living or Senior Living facilities, Educational facilities, Commercial Development throughout entire district and infrastructure water supply development in which is vital to the eastern part of the North Collier Fire Rescue District. Plans Review The Plans Review Section of the Fire Prevention Bureau works with agencies, owners, designers, engineers, contractors, and other code enforcement officials to ensure RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 40 of 106 1611 B4 buildings are compliant with the Florida Fire Prevention Code during construction, alterations, and renovations. Plan review is a cost effective, value added engineering tool providing guidance while buildings are in the design phase to ensure life and fire safety meets the expectations of the citizens and visitors of the North Collier Fire Rescue District. The early identification of potential code problems results in a reduction in construction cost and delays. This provides a direct benefit to the taxpayer. Construction documents and specifications review determines that the building conforms to a life safety plan. Life safety plans include: the means of egress and evacuation systems and the features of fire protection, detection, smoke management, and suppression systems. Both prescriptive and performance based codes are applied to enable the user the opportunity to meet their needs without restricting the design professionals' creativity. Alternative application to prescriptive codes requires sound engineering principles, equivalency concepts, and redundancy. The North Collier Plan Reviewers are embedded within the Collier Growth Management Division which allows for coordination and implementation of the Florida Building Code, Florida Fire Prevention Code & Collier Land Development Code. Since June 2014 the North Collier Plan reviewers have reviewed over 5,000 permits for fire code compliance. The Plan Review team is also part of the impact fee validation process and through inter-local agreement performs all plan review functions for the Immokalee Fire Control & Rescue District. Ongoing continuous monitoring will assist with the determination of additional personnel needed to meet internal & external expectations. RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 41 of 106 16 ! 1 B 4 Public Education The overall objective of the Public Education section is to encourage the members of our community to practice fire safety and to protect themselves and their families from the dangers of fires. The Fire Inspectors assigned to Public Education coordinate with additional support from the firefighters from the Fire Operations Division and fire inspectors from the Fire Prevention Bureau, provide safety awareness classes to public and private schools, child daycare centers, youth summer camps, businesses, nursing homes, assisted living facilities, and other special groups within our community. The North Collier Fire Prevention Bureau is dedicated to an aggressive outreach program to its citizens that requires the participation and support of the Fire Prevention Bureau, the Fire Operations Division, and the Public Education Officer. Campaigns are constantly being developed to encourage and educate target audiences to practice fire safety or establish their own fire safety education programs. Within the next two years, it is a goal of the Fire Prevention Bureau to develop several more "model" public education programs, including the following: ➢ Healthcare provider fire safety training program ➢ Childcare provider fire safety training ➢ Fire Watch provider Training ➢ Fall Prevention for Businesses In 2009, as a result of a change to NFPA 101 Life Safety Code, Chapter 12.7.6.1 and13.7.6.1, the Fire Prevention Bureau developed and instituted a crowd management course for community businesses now required to provide an employee with such a designation. The change to the above referenced safety code decreased the number of people determining "an assembly" from 1,000 to 50, and instituted the requirement of a trained crowd manager for businesses housing such identified assemblies. This RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 42 of 106 161 1. 84 program has been highly successful among the businesses within the District, and has provided valuable training and certification to over four hundred employees of these entities regarding crowd management practices. It is anticipated this number will continue to increase. It should be noted that this certification is effective for three years, at which time recertification will be required. Fire Warden Program Five major businesses, Arthrex, Naples Daily News, HMA, M & I Building and Fifth Third Bank Center, are currently participating in the Fire Warden Program. The Fire Warden Program is conducted on-site, and trains the employees how to keep their work area fire safe, and what actions to take if a fire emergency were to occur. Fire Investigation The Engine Company Officer or Shift Commander is responsible for the investigation, and determination of the cause and origin of all fires within the Fire District. When it is determined that a more in depth fire investigation is required, or the circumstances of the fire meet certain criteria, a Fire Investigator from the Fire Prevention Bureau is notified. The Fire Investigators continue to expand their knowledge and make improvements in their report writing, scene documentation, witness interviewing, and forensic investigation techniques, and continue in their efforts to meet the goal of establishing the District's fire investigation program as a "model"for other Fire Districts. The current Life safety division is equipped with 10 State certified Fire Investigators and the County-wide Task force is managed by North Collier Fire Inspector Andy Marfongella. As the District continues to grow the division will be working alongside the State Fire Marshal's Office to update and revise all internal policies relating to fire investigations including evidence collection and sampling. RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 43 of 106 161t1 B4 I COMMUNITY OUTREACH 1 1. The Public Information Officer (PIO) or designee responds to major emergencies to provide on-scene public information to all areas of the news media, as well as videotaping and recording many major emergencies within the District for training and historical purposes. 2. The older population of North Collier is definitely a concern to the North Collier Fire Control and Rescue District, and the District has responded by creating the Serving Our Seniors (SOS) Program. This program utilizes volunteers to deliver groceries to those residents of the District that are unable to shop for themselves, providing a much-needed service to these residents. Additionally, the weekly delivery by volunteers provides the opportunity to check on the well- being of these residents. 3. Another program offered by the District is the sponsorship of Boy Scout Troop 2001, which is comprised of forty-three (43) Boy Scouts who proudly display high moral character and leadership skills. 4. The Community Emergency Response Team (C.E.R.T.), which is comprised of over six hundred (600) residents of North Collier trained to assist with disaster situations and recovery efforts within their communities. The individuals who participate in the Community Emergency Response Team program complete an eight (8) week training program provided by the District at no cost to the participant. 5. Here For You -The Here for You program is divided into three main sections: After the Fire, Critical Family Care and Home Sweet Home. a. After the Fire—will assist our residents in having their immediate needs met. This will include, but not be limited to: securing their belongings, shelter, food, pet security, mental health assistance if needed, supplies, RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 44 of 106 161a 84 resources and guidance through their tragedy. b. Critical Family Care—Assist family members of a patient that is critically ill. NCFD personnel will answer questions, contact appropriate support for the individual, provide guidance and/or further support. c. Home Sweet Home—After NCFD helps get the family member to the hospital, they will be given a Home Sweet Home card with a contact number so the family member can get a ride home. Taxi companies in Naples have already been contacted and have agreed to provide this service free of charge. 6. Fall Prevention Program – The District is on the cutting edge of Fall Prevention and have begun a program aimed at helping businesses reduce the number of falls. Inspectors will provide businesses with a "Slip, Trip, and Fall" checklist to incorporate as a part of their regular safety program. In addition, businesses can call NCFD to come out and provide an assessment of their business. This important prevention program will also be provided to those attending the Crowd Manager program presented by NCFD to local community members. Additional goals of the Community Outreach team are to increase our social media output and reach through the use of Facebook, Twitter and You Tube. By placing a Twitter and YouTube tab to our Facebook page, we can increase the number of Twitter followers and drive people to our YouTube videos. The development of YouTube videos needs to be increased, especially to promote fire safety- our goal is to develop a minimum of 2 quality videos (one for children and one for adults). The measuring of social media use can be easily done as all of the outlets mentioned have counters associated with them. RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 45 of 106 16111 64 SUPPORT STAFF In order to successfully function, the District requires support staff to provide the tools necessary for the effective delivery of service. As with any other large organization, adequate supervision and administration is necessary to handle human resource issues, budgets, purchasing and supplies. Proper maintenance and repair of the stations and fleet keeps the infrastructure and rolling assets maintained and in service. Likewise, without adequate and up to date training of personnel, the quality of services delivered deteriorates. Finally, the ability to communicate incident responses and emergency assignments is a critical component of the successful provision of service. The North Collier Fire Control and Rescue District currently employs eighteen (18) administrative management and support positions. In simplest terms, the primary job of the Fire Chief and other administrative management and support staff is to make sure that firefighters have the ability and means to do their job on the emergency scene, manage fire district facilities and resources, and assure the organization operates within budget. Efficient administration and support is critical to the success of all internal and external customers within this fire district. With sufficient oversight, planning, documentation, training and maintenance, the operational sections of the department will pass any emergency test. Therefore, as with other parts of the District, administration requires resources to function properly. The addition of administrative support staff to any fire protection system should not cause a reduction of the emergency capacity of the fire district. Policy makers usually look for a balance in funding the administrative support and operational functions of the fire district. The administrative and support resources of each district should be just as adequate to ensure the high efficiency of emergency operations without detracting from the emergency mission. Administrative management personnel of North Collier Fire Control and Rescue District consists of one (1) Fire Chief, one (1) Executive Chief, two (2) Assistant Chiefs, and RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 46 of 106 16 1 B4 four (4) Deputy Chief Positions. The organizational design features a three-branch, top-down scheme, with the Fire Chief responsible for the direct oversight of these three branches of the District (see Attachment C). These branches include Administrative Services/Financial, Emergency Operations, and Fire Prevention/Life Safety. As of July 1, 2015, there are one hundred ninety-nine (199) full-time and two (2) part time budgeted positions, and eight (8) elected officials. These consist of eight (8) elected Fire Commissioners, one (1) Chief of the District, one (1) Executive Fire Chief, two (2) Assistant Chiefs, four (4) Deputy Fire Chiefs, one (1) Support Battalion Chief, one (1) Battalion Commander of Training, one (1) Training Captain, one (1) EMS Coordinator, one (1) EMS Training Lieutenant, one (1) Accounts Payable/Receivable Accountant, two (2) Human Resources personnel, five (5) Administrative Assistants (1 Part Time), one (1) Computer Network Administrator, 3 (3) Community Outreach Personnel (PIO, Part Time), one (1) Public Education Specialist (PES)/Fire Inspector, one (1) Logistic Officer, one (1) facilities coordinator, one (1) facilities technician, one (1) lead fleet technician, two (2) fleet technicians, four (4) fire code plan reviewers, and one hundred sixty-five (165) shift firefighting and fire prevention and plan review personnel. We commonly look at the ratio of administrative support compared to the total positions of the fire district to gain a sense of the relative amount of resources that are committed to this important function. As stated earlier, the suitable balance of the two components (administrative and emergency personnel) is crucial to the success of the emergency mission of the District. A number of emergency workers sufficient to be realistically able to fight fire, effect rescue, and provide other emergency services at the expected level is fundamental to the delivery of fire protection. Increased statutory regulation, however, makes it even more crucial that proper documentation and oversight occurs. RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 47 of 106 1 6 I i 84 Of the two hundred and twenty-three total personnel and elected officials in the District, 12.9% of those persons function at the administrative and operational support level. The proper ratio of administrative support and emergency positions is based on local needs and comparisons to similar local agencies. Support positions may be increased as funding allows keeping up with the growth of the District. Organizations with administrative to operational job ratios as low as 5 percent run the risk of insufficient support of operational membership and/or difficulty in meeting the many quasi-legal requirements of modern fire protection. Fire Departments that were found to be similar in nature to North Collier Fire Control and Rescue District usually have 10 to 15 percent of administrative support jobs within the system. North Collier Fire District previously identified that the District should add the following seven (7) new administrative and support positions to support anticipated growth. 1. Two EVT Mechanics 2. One Custodian 3. Two Computer Technicians 4. One Civilian Logistics Position 5. One Human Resource Director 6. One Controller These eight (8) new positions would be an asset in the District and add to the overall accountability to the taxpayers of this District. However, due to financial constraints, only three of these positions have been provided for in the 5 Year Plan: One EVT Mechanic, one Custodian, and one Computer Technician. RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 48 of 106 161 1 64 ESSENTIAL SERVICES Personnel at North Collier Fire Control and Rescue District will perform routine maintenance and repair of fire stations. Essential Services comprises Fleet, Facilities and Logistics and is administered by the Assistant Chief of Essential Services. The District filled the facilities technician position in 2015 to assist with the maintenance and repair of the facilities within the District. The Facilities Coordinator also works with tradesmen and vendors. The Administration of Contract Services falls under the responsibility of Support Services. The Logistics Battalion Chief is the only person permanently assigned to the logistics division — as the District continues to grow and add additional facilities and personnel, additional needs will have to be addressed in this division. The hiring of one (1) additional civilian logistics person has been identified, but is not currently funded. Most repair work on apparatus will be conducted by the District's Fleet Technician and Fleet Mechanics, all of which are certified Emergency Vehicle Technicians. Occasional major work such as replacement of transmissions, engines and overhauls are subcontracted out to specialty firms. Repair and maintenance activities are logged and tracked using computer software. The North Collier Maintenance Shop now employs two full time fleet mechanics and one full time fleet technician to meet the demands of maintaining District apparatus and vehicles. Analysis of the fleet division indicates an immediate need for an additional mechanic and the need for a second additional mechanic over the next five years. Only one of the EVT/mechanics has been funded in the plan, the second position identified has not been funded. In 2015 the District put the three fleet personnel on an on-call rotational basis, for the provision of emergency services after hours. In addition, a verbal agreement with neighboring Districts in in place to assist as may be needed during periods of leave or heavy emergency response needs. RMG&8B NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 49 of 106 161 1 64 APPARATUS REPLACEMENT SCHEDULE To maximize firefighter capabilities and minimize risk of injuries, it is important that the fire apparatus be equipped with the latest safety features and operating capabilities. The District has worked to purchase and maintain an apparatus fleet that is in compliance with NFPA 1901, Standard for Automotive Fire Apparatus (as of their date of manufacture). The continued use of the Safety Committee and Apparatus Committee assist in this endeavor on a daily basis, and in the consideration of any new purchase or modifications to existing units. When considering apparatus replacement schedules, the District needs to be considerate of the type of services the unit will provide, where they will be provided and how often they will be provided. The District currently has areas that are considered Urban, Suburban and Rural in nature as it relates to area served. In addition we have well maintained roads to limerock pathways throughout the District, along with areas of concentrated call volume versus sporadic call volume. All of these things are to be taken into account when considering the "retirement" date of an apparatus. The Fire Apparatus Manufacturers Association (FAMA) offers guidelines to follow for apparatus replacement base on the following: o Age of the apparatus (15-20yrs = fair condition) o Number of Engine/pump hours (> 2,400 engine hours =fair condition) o Mileage (75,000-100,000 =fair condition) o Mechanical defects (mechanical or suspension repairs needed = fair condition) o Downtime and expenses ( increases above historical average = fair condition) o Parts availability (difficult to obtain or obsolete = fair condition) o General Shape (rust, corrosion, damage on body or cab = fair condition) o Resale Value (little value =fair condition) o NFPA 1901 and 1911 (out of standards =fair condition) RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 50 of 106 1611 64 In addition, agencies are incorporating to the above a "maintenance to acquisition" ratio as they give consideration to replacing units. The North Collier Fire Control District will incorporate a blend of the FAMA guidelines, in addition to a maintenance to acquisition ratio when making a determination of units to replace. With updated technology, the following outline will be more easily maintained and provide a guide to be used for budgetary preparations when considering apparatus replacement in the future. Fleet Repair Cost to Purchase Ratio Engine Repair Cost ID# Unit Year Description Asset Cost Odometer Hours 07/31/15 0088 Academy 1987 E-One Cyclone - 4,313 4,313 0109 _ EN-42 2000 Pierce Quantum 333,776 0 13,961 103,127 30.90% 0092 PU-42 1998 Pierce Quantum 294,609 0 13,866 114,812 38.97% 0093 PU-45 1998 Pierce Quantum 294,609 0 15,324 86,757 29.45% 0094 _ PU-43 , 1998 Pierce Quantum 296 7, 72 0 14,768 70,451 23.74% 0110 EN-46 2002 Pierce Quantum 337,246 0 13,052 99,235 29.43% 0115 _ EN-40 2004 Pierce Quantum 393,979 0 8,077 65,810 16.70% 0127 PU-44 2005 Pierce Contender _ 246,720 0 5,609 37,475 15.19% 4032 RE-45 2010 Pierce Quantum 527 5, 90 0 5,131 52,142 9.88% 8102 EN-44 2013 Pierce Impel 454,106 0 1,572 3,404 0.75% 8103 EN-48 2014 Pierce Impel 455,388 18,890 1,299 6,769 1.49% 8335 EN-12 2006 Sutphen 239,248 0 4,175 1,401 0.59% 8336 EN-10 2006 Sutphen 239,248 50,577 4,090 6,501 2.72% 8338 PU-10 2003 Freightliner/Sutphen 196,322 48,119 2,528 1 0, 75 , 0.55%_ Ordered_ EN-42 2015 Pierce Quantum 499,900_ 0 0 0 0 0098 LA-47 1998 Pierce Quantum 544,489 0 12,738 185,556 34.08% 0933 _ TO-44 2006 Pierce Quantum 894 6 00 0 6,887 154,299 17.25% 0934 LA-43 2006 Pierce Quantum 621,570 0 8,636 81,060 13.04% 8343 WT-10 , 2007 Freightliner/E-One 271 5, 25 14,080 1,220 8345 WT-12 2013 Freightliner/Pierce 194,000 1,493 67 2977 WT-42 2008 Kenworth Contender 157,198 0 5,486 12,457 7.92% 8331 AT-10 2013 Ford F-550 43,076 17,521 0 0 0_ 8347 AT-12 2015 Ford F-550 _ 47,066 3,703 0 0 0 T- I 1 1 Based on the recommended guidelines and the above chart the District has multiple units (12 Engines, 3 ladders and 1 water tender based on engine hours alone) that fall into the fair condition status and are recommended for replacement. The District will consider additional factors and budgetary constraints when recommending units for RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 51 of 106 16 I B4 Cz 1 replacement, as it is not financially possible to replace 14 units within one budget cycle, and will be a challenge in and of itself to accomplish over a 5 year period. r , ' VIN Number(last Inventory Number ' 4 digits) Vehicle 8106 1723 2015 Explorer FPB 4282 6135 2015 Explorer FPB 5208 1590 2015 Explorer FPB 4280 1820 2015 F-250 FAC 8105 1023 2015 Explorer FPB 8104 6662 2015 F-350 FAC 4279 4480 2015 F-250 TR 3007 7395 2006 F-250 FAC 930 _ 6034 2006 F-150 FPB 8330 _ 718 2013 Explorer OP 8101 _ 904 2013 F-250 TR 8100 6603 2013 Chevy Tahoe EM 8344 7359 2008 Expedition SS 1994 2768 2008 F-250 FY 15-16 8333 2185 2008 F-250 FL 228 4952 2007 Expedition OP 1223 9723 2007 F-150 FPB 1409 0887 2007 F-150 FPB 1224 9724 2007 F-150 FPB 461 0885 2007 F-150 FL 229 7103 2007 Explorer UN 227 7579 2007 Explorer FY15-16 266 0886 2007 F-150 FPB 344 0888 2007 F-150 FPB 8250 2694 2007 Chevy Bus SU 931 6033 2006 F-150 FPB 932 4031 2006 Expedition OP 929 7617 2006 Expedition OP 8346 8868 2006 Expedition FY15-16 928 — 761812006 Expedition FY15-16 123 7403 2005 F-250 FY15-16 128 8381 2005 Ranger FY15-16 126 3270 2005 Explorer FY15-16 121 965 2005 F-450 SU RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 52 of 106 1 122 9276 2005 Crown Vic CO 117 7671 2004 Explorer CO 8342 6442 2004 Explorer CO 111 8989 2002 Taurus _Recommend__ _ SurpluL 107 7723 2001 Expedition _ IT 78 6664 1999 Ranger SU 65 951 1999 F-150 SU 84 5253 1997 Expedition FL _ 01 33831 1998 Explorer Recommend Surplug 74 5686 1996 250 Van SU TRAINING & SAFETY North Collier Fire Control and Rescue District has a four story training tower and live burn facility to train firefighters of the District, and other fire departments within the South Florida Area. As a State certified training facility, the District, in conjunction with Florida Southwestern State College, hosts the North Collier Fire Training Academy. Firefighter, Driver Engineer, company officer, and chief officer training / development at North Collier Fire Control and Rescue District is the responsibility of the Training Division. Currently three personnel are committed to coordinate the delivery of training to all (150 +) current certified members, as well as new recruits to the District. The Training Division Instructors educate firefighters in the most current and up-to-date procedures, tactics, and technical information in the fire service. In addition, the Training Officers act as District safety officers on the scene of emergencies. A significant amount of time and resources are allocated to training within the District which incorporates various programs, including special operations, hazardous materials and other advanced technical rescue skills. Currently, the Training Division also assists in other support and logistics functions as deemed appropriate by the District. If the District can reduce these support and logistics functions, the officers within this division can free up their time to educate and train firefighters. Training time is dedicated to basic skills retention, including practice of physical evolutions, multi-company drills and RMG&BB NCFR Five Year P/an 10/2015-9/2020(FINAL) Page 53 of 106 1 b f 11 B 4 mutual aid coordinated training drills. Fire Officer Curriculum career advancement programs are available and delivered for future officers through the State Fire College System as well thru FEMA grants at the National Fire Academy in Emmitsburg, Maryland. Additional five (5) year goals for the training department include enhancing the staff size of the Division, by three (3) additional trainers (only one of 1 which is funded in the plan) so as to keep pace with the growth of the District and community, while at the same time advancing the education components to District personnel. The conducting of in house Fire Officer training courses for our own personnel, is a critical step in the succession of well-seasoned officers within our organization. As has been done in the past, offering these programs in-house, as well as opening available slots to other public safety agencies, not only allows us the opportunity to encourage the growth of company and chief officers from within, in addition there is a potential for generating revenue from those attendees from agencies outside of the District. Safety within the District The District has not yet conducted a full National Fire Protection Association (NFPA) 1500 program compliance audit and has not established a compliance plan in accordance with the recommended methods listed in that document. At present, the new procedures and techniques are evaluated, and decisions are made with compliance in mind. The District's goal is to work towards NFPA 1500 implementation. In 2006 the District adopted FFOSHA standards. Safety meetings are conducted quarterly under the direction of the Deputy Chief of Operations to address any safety issues. Annual inspections are conducted to ensure employee safety at all the District properties and buildings. The District also meets on a quarterly basis with the workers' compensation risk manager to review safety practices and facilities. A District goal is to develop a dedicated Training / Safety Officer program. This will require three (3) additional Training Officer positions, committed to Safety Officer response. While these positions are not funding in the present plan, these personnel RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 54 of 106 161 'l B4 would respond to all confirmed structure fires, MVA calls involving entrapment, special operations calls, multi-casualty incidents, up to and including landing zone coordinators. These activities would be designed to provide 2417 Safety Officer coverage. When not assigned to an emergency incident, these officers would be involved in continuing education training of the District employee's, in compliance with ISO, NFPA and F.S. 633 requirements. In addition, these Safety Officers/Instructors would assist with the new employee orientation academy, and coordinating / conducting CPAT testing for potential new hire personnel. EMERGENCY DISPATCH A branch of the Collier County Sheriffs Office (CCSO) handles radio communications and emergency dispatch. The District operates on a truncated radio system capable of handling verbal and data signaling transmission. The primary repeater site for the North Collier Fire Control and Rescue District is on Trade Center Way. This repeater is supplemented by additional sites on County Barn Road, WAW Tower and EMS Station 10 on Marco Island, intended to improve handheld communications. The Collier County Emergency Control Dispatch System (CCECDS) is capable of handling communications for all fire departments within Collier County at this time, but as the county population increases and the corresponding call load increases, attention will be needed for expansion of this service. This system is currently operating primarily on analog transmissions, but is being switched to a capability for combined analog and digital transmission trunking. Computer Aided Dispatching (CAD) is provided by the County, which is very stable and reliable for the communications efforts of the District. Information and data are currently shared between the CAD and the District's information management systems. This step has enabled the District to add computers to the vehicles for more effective communications. The communication center maintains a staff of one (1) supervisor and ten to fifteen (10-15) operators on duty with one operator dedicated to Control North. Certified Emergency Medical Dispatch personnel are employed on all shifts and caller medical aid is provided when appropriate. Improvement in the dispatch center staffing RMG&B8 NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 55 of 106 1611 B4 levels will be needed in the next five years as Control North and Collier Control are sometimes merged into one frequency to circumvent shortage of staff levels in the Dispatch Center. Quality assurance meetings with dispatching staff are conducted quarterly. SPECIAL DISTRICT PUBLIC FACILITIES REPORT In compliance with General Statute 189.08 , the Public Facilities Report is completed as required by the District and provided to the Department of Economic Opportunity as part of our annual reporting requirements. Information on annual reporting is available on the DEO's website, under Special Districts Accountability. For the existing facilities, a component of the report, please see the detailed Facility Record in Attachment. RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 56 of 106 R 11 HUMAN RESOURCES MANAGEMENT In most municipal fire departments, certain support functions, such as budget or bookkeeping, are shared with the City/County itself. The North Collier Fire Control and Rescue District is an independent special taxing district, which means that this organization can share only a few resources with other area municipalities. While most fire departments benefit from the use of a municipal human resource manager, North Collier Fire Control and Rescue District conducts these activities within the organization. As staff numbers grow, so will the complexity of issues regarding compliance with state and federal regulations, health insurance, pensions, benefit packages, promotional processes, grievances and other employee related concerns. Often, the skills necessary to successfully manage these responsibilities require specific and advanced levels of training beyond mere orientation. Advanced human resource management as well as risk management will be necessary to successfully manage the responsibilities of a larger work force in the future. The position of Human Resource Director had been identified as being needed in 2017 but has not been provided for due to financial constraints. RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 57 of 106 16 I 1 B4 INFORMATION MANAGEMENT AND TECHNOLOGY With the growing dependence on all facets of technology, the five year plan for the district will need to shift focus to improving disaster recovery functions as well as redundancy. North Collier has been utilizing hosted or cloud based solutions to mitigate risk and provide improved service for our required reporting and accountability functions, all with minimal technology staff. Currently, the district's email, NIFRS and PCR reporting, training reporting and accountability as well as the Inspection reporting systems are cloud based and utilizing the vendors' data centers spread across the country. This methodology allows the ability to be back in service in short order after a major event as these services only require power and internet connectivity. This approach should be followed as long as it is cost appropriate. The district should continue on the best practice method of replacing workstation level computers at the three year mark. This keeps the workstations under warranty and allows the users to remain current and not become outdated and suffer with compatibility issues. Network servers that are internal are now being housed in the district's new server room at Station 48, designed to be our hardened facility and the district's network hub. The district currently is migrating to a virtualized infrastructure, allowing us to use a single hardware device for multiple functions. Within the next five years, we need to be utilizing shared storage and replication to a backup site. This approach helps to ensure that our ability to function is not impacted in case of an emergency or outage. This will involve investment in SAN technologies and appropriate licensing. The replacement schedule for file server hardware should remain at the three to five year mark. That hardware should only be utilized as production servers while under warranty. With the demand on the system and our usage increasing, we should never RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 58 of 106 16Ii 84 have server or networking equipment out of warranty in production. District wide site-to-site communications are currently utilizing Metro Ethernet connections to all locations using fiber optic connections from a service provider. This is still the most cost effective manner using a vendors system rather than to source this in-house. With this approach, we have guaranteed repair times and repair priority. Phone communications have been upgraded in 2015 to include a district wide VOIP phone solution that is housed at station 48. This system has redundant servers and includes a network equipment refresh for all of our locations. This upgrade allowed the standardization of equipment at all locations and to get all equipment under warranty. The district should keep the core networking equipment and VOIP servers under the maintenance agreement in place currently. This agreement has full equipment replacement and rapid technical response from the vendor. Cellular communications have grown by a large amount for which we are heavily dependent upon. The district has cellular data devices in front-line apparatus for CAD dispatching from the CCSO 911 system. CCSO is in the midst of a major upgrade for the Mobile data system that will facilitate more functions for our FOL units. With these upgrades, we will be able to utilize tablet technology in the FOL trucks, possibly replacing expensive Toughbook MDT units. In the next five years, we will see the usage of the cellular services being utilized even greater than current patterns. The recently completed station-alerting-system Locution has shown great success. We see a need for additional components to Locution systems in all stations and to bring all locations to the same standard. Technology services staffing is showing a great need to be increased. To keep up with the current and new technologies during the next five years, the proposal to add a full time GIS/Database technician is included in Year 1 of the 5 Year Plan. This will give the RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 59 of 106 16 I B district improved response for basic repairs and allow us to fully utilize the tools we currently own for GIS and data mining for guidance and decision making. Also needed is the position of a full time information technologist, but this position has not been provided for due to financial constraints. RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 60 of 106 16 J 1f 'i GOALS FOR THE NEXT FIVE YEARS While financial goals have been identified below, the availability of funds (increasing or decreasing) can impact the implementation of the plan as outlined. However, the items identified throughout the plan have been determined as "needed"for the continued provision of quality service within the District. During Year 1 (FY 2015-2016) - Improve Current Level of Service to Taxpayers by providing ALS Engines throughout the entire District, not only a portion of the District. Increase personnel by 20 positions (shift to administrative support) as identified in the plan. The District should replace identified staff vehicles and apparatus from the general fund. Provisions are made in the 2015-2016 General Fund Budget for purchase of a replacement apparatus. During Year 2 (FY 2016-2017) — Maintain current level of service. Enter into a lease-to-own public/private partnership for a station in the Airport Road/Orange Blossom target area utilizing operational staff hired during the fiscal years ended 2015 and 2016. Construction for the station along the Immokalee Road corridor facility should begin, with the debt service payments made through the Impact Fee Fund. The need for a third battalion chief to assist with coverage of the 264 square mile district is identified, but is not provided for until year three (3), due to financial constraints. As growth continues, the need to fill the civilian logistics position and an additional inspector position are also identified, but not included for the same reason. Provisions for replacement vehicles and apparatus in accordance with the plan are provided for in the General Fund Budget. During Year 3 (FY 2017-2018) The opening of Station 410 along the Immokalee Road corridor is slated for this fiscal year, with continued debt service payment made through the Impact Fee Fund. Twelve (12) firefighter positions and one (1) Battalion Chief position, are also included to provide staffing for this station. The District will continue to replace and purchase needed apparatus and vehicles as RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 61 of 106 1611 B 4 determined by the replacement program, funded by the General Fund budget. It is anticipated that the DeSoto Blvd station will be needed, based on estimated growth in that area. However, provision is not made since adequate funding is not available. The addition of two (2) support personnel (1 HR Director and 1 EVT Mechanic) is also identified as needed, but not provided for due to lack of funds. The District should continue to maintain its existing level of service while improving response to areas of growth, development and demand within the District. During Year 4 (FY 2018-2019) The addition of four (4) firefighter positions is provided for in the General Fund Budget, in accordance with the merger plan, to provide staffing for a quick response vehicle. The construction of the Oaks Blvd station should occur during this year, based on anticipated growth. However, no provision is made due to lack of funding. A controller position and third IT position should be filled as well, but are not provided for because of lack of funding. Vehicle and apparatus needs will be evaluated and purchased in accordance with the plan and are supported by the General Fund budget. During Year 5 (FY 2019-2020) The next 5 year plan will be initiated in the first part of this year, as the District continues to move forward and provide quality service to the community. It is anticipated that the Sun Century Station and associated equipment and personnel will be needed this year, but lack of funding to construct the facility prevent its inclusion in this plan.. Personnel needs will be re-evaluated as it relates to command staff and the ability to maintain effective leadership and command of the growing District. The District will continue to replace apparatus and vehicles as needed and supported by the General Fund budget. A schedule for station maintenance is being developed by staff. Adherence to a written and approved schedule will keep the buildings in good condition. General funds are presently being utilized to accomplish minimum maintenance as RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 62 of 106 1 B4 needed. Provisions to address scheduled building maintenance as funding is available are identified in this proposed five-year plan. Firefighting and rescue equipment carried on apparatus should also be replaced as warranted. General funds are presently being utilized for these items. Provisions to address scheduled replacement are in this proposed five-year plan as funding allows. With the economy beginning to rebound, the routine replacement schedule for hose, Personal Protective Equipment (PPE), vehicles and apparatus is being re- established. The funding is established in the general fund reserves of this plan and evaluated as part of the annual budget process. RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 63 of 106 16111 B4 CAPITAL IMPROVEMENTS PROGRAM The following Capital Improvement Program supports the goals of the Five Year Plan within the existing and anticipated financial constraints. The North Collier Fire Control and Rescue District Capital Improvements Program (CIP) is a comprehensive listing of assets owned by the District coupled with the condition and future plans for those assets. The Capital Improvements Program budgetary process encompasses the integration of revenues and expenditures, along with program policy issues included in the District's long range planning process. The program's goals and objectives are as follows: 1. Increase efficiency of the District's operations by maintaining assets in acceptable condition. 2. Recommend an annual level of combined expenditures for capital, major maintenance and equipment replacement. 3. Identify assets no longer useful to the District and assess the salvage/recoverable value of said assets, if any. 4. Reduce utility and maintenance costs by identifying improvements that will result in annual cost savings. 5. Suggest a long term plan for each asset. 6. Identify a plan for proposed maintenance and replacement of existing assets and acquisition of new assets which is based on a reasonable expectation of what the District can afford. 7. Perform annual physical inventory of District's fixed assets to ensure sufficient asset tracking, update the asset inventory and re-assess long- term plans for replacement of current assets and acquisition of new assets. Program Summary 1. Capital Vehicle/Apparatus $3,750,000 2. Capital Equipment $800,000 RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 64 of 106 3. Building Equipment & Improvements $2,092,000 4. Construction of New Facilities $4,500,000 Total Capital $11,142,000 Elements of the Program The Capital Improvements Program integrates the Public Buildings/Land Use Program, Capital Equipment Program (CEP), Capital Vehicle Program (CVP), major maintenance projects, and new personnel expenditures that may accompany said projects. Associated with the latter categories will be the revenue streams required to fund the aforementioned projects into an overall financial management plan. Pursuant to Section 191.013, Florida Statutes, the District is required to submit a plan that identifies the facilities, equipment, personnel, and revenue needed within the next five-year period. This plan, considered a Public Facilities Report should be submitted to State and the District's local government, in an effort to assist with the local government's comprehensive plan, pursuant to Chapter 189.08,Florida Statutes. The Public Facilities Report should include the following information: D Existing public facilities including capacity and current demands. D Description of facilities being built, improved or expanded over the next five (5) years, including financing and completion dates. D Description of facilities proposed to be built, improved or expanded within the next five (5) years, including financing and completion dates. Program Calendar for Each Upcoming Year April-July District prepares and revises five-year plan July Program integrated into annual budget preparations August Program presented to Commissioners RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 65 of 106 it mu, urt< yurm u 16 1 11 B 4 September Program revised and adopted and incorporated in the budget in accordance with public hearing review Definitions The terms delineated below are used to distinguish types of assets: Capital Improvement- new construction, acquisition of assets and one- time projects which have a value greater than $50,000 and an expected life longer than one year, and are not vehicles or equipment. Equipment- assets used in an operation or activity with a cost greater than $1,000, an expected life longer than one (1) year, and are not vehicles, including, but not limited to, equipment for stations, apparatus, and administrative headquarters. Vehicles- assets generally described as vehicles and emergency apparatus that have an expected life greater than one (1) year and cost more than $1,000. On-going Maintenance- regular maintenance performed on at least an annual basis that should be included in departmental operating budgets. Limits of the Program The Program includes projected asset replacement, acquisition, and maintenance expenses related to the District assets for the period FY 2015- 2020. The program addresses projected asset needs while still operating within projected financial constraints. The District staff makes every effort to develop reasonable, educated estimates of the priority asset expenditure needs. The aforementioned projects are important to the District and need to proceed. RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 66 of 106 In the event of a deterioration of the economy, the District must be prepared to re-adjust the scheduling of projects within the five-year plan in recognition of changing financial realities. PROPERTY OWNED AND LAND ACQUISTIONS FACILITIES The District currently owns thirteen (13) separate facilities, one (1) boat slip and several parcels of vacant land purchased for future use. The locations are as follows: 1. Station #40. 1441 Pine Ridge Road, which is a three (3) bay station that houses one (1) engine, 1 Battalion Chief, fire suppression personnel, one (1) Squad, and leases 1 bay to Collier EMS ambulance and personnel. 2. Station #42. 7010 Immokalee Road, which is currently a three (3) bay station that houses one (1) engine, one (1) Brush truck and fire suppression personnel, and one (1) Water Tender Collier EMS ambulance and personnel use one (1) bay. 3. Station #43. 16325 Vanderbilt Drive, which is a three (3) bay station that houses one (1) reserve engine, one (1) ladder, one(1) boat, one (1) utility truck and fire suppression personnel. One (1) bay is leased to Collier EMS ambulance and personnel. 4. Station #44. 8970 Hammock Oak Dr, which is a three (3) bay station that houses one (1) engine, one (1) ladder, one (1) SRU, one (1) Beach Patrol, two(2) boats, one (1) utility truck and fire suppression personnel. 5. Station #45. 1885 Veterans Park Drive, which is a three (3) bay station with training room and training tower that houses one (1) engine, one (1) RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 67 of 106 .w� 16 ! 1 34 reserve engine, one (1) Battalion Chief, four (4) SRU vehicles, four (4) SRU trailers, one (1) training engine, special team equipment, fire suppression, training, and administrative personnel. 6. Station #46. 3410 Pine Ridge Road, which is a two (2) bay station that houses one (1) engine, , one (1) brush truck, fire suppression personnel, and leases one (1) bay to Collier EMS ambulance and personnel. 7. Station #47. Jointly owned by NCFR, Greater Naples Fire District and Collier County EMS, this facility is a three (3) bay station that houses one (1) ladder for NNFD, (1) engine for ENFD and one (1) EMS medic unit. 8. Station #48. 16280 Livingston Road, which is a three (3) bay stations that houses one (1) engine, (1) brush truck and fire suppression personnel, one (1) Deputy Chief of EMS, one (1) EMS Captain, one (1) EMS Lt, 1 Administrative Assistant. The District is in the process of negotiating an Agreement to lease bay space to Collier EMS. 9. Station #10. 13240 Immokalee Road, which is a three (3) bay station that houses one (1) engine, one (1) rescue/attack truck, one (1) water tender, one (1) brush truck and fire suppression and Collier EMS personnel. 10. Station #12. 21520 Immokalee Road, which is a two (2) bay, two trucks deep — station that house one (1) engine, one (1) rescue/attack, one (1) water tender, one (1) brush truck, one (1) Collier EMS command vehicle and fire suppression and Collier EMS personnel. 11. Support Services Facility #1, 6495 Taylor Road, which is the location of the District's Support Services, housing the vehicle and apparatus maintenance facility, Fire and Life Safety Division, logistics, and ware- house facilities with 22 staff (including one (1) Assistant Chief, one (1) Deputy Chief, one (1) Battalion Chief of Logistics, one (1) facilities coordinator, one (1) facilities technician, one (1) lead EVT Mechanic, two , two (2) EVT's one (1) Fire Marshal, two (2) Deputy Fire Marshals , eight RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 68 of 106 161 1 B4 (8) Fire Inspectors) and two (2) full-time Administrative personnel, and one part-time administrative assistant. Five (5) Plans review personnel (four (4) reviewers and one (1) administrative assistant) work out of the County facility on Horseshoe Dr and are considered as part of the Fire and Life Safety Division. 12. Support Services Facility #2, 18665 Immokalee Road. This station is a four (4) bay station currently used as an apparatus maintenance facility, as well as for storage, training and physical fitness. 13. Administrative Offices. 13250 lmmokalee Road, directly behind Station 10 is an Administrative Office building with 4 offices, a file room and training room. 14. Boat Slip located at Marina Bay Club, 13105 Vanderbilt Drive, slip #47 maintains safe dockage for Boat 41 15. Station 412. The District owns 3.66 acres on Oakes Boulevard. This is a potential future station site; however, due to the significant decrease in impact fee revenue, the project has been put on hold until funding sources can be identified. 16. Station 413. The District owns 1.6 acres on Sun Century Road. This is a potential future station or storage site; however this project is on hold due to tax reform. 17. Station 414. The District owns 4.5 acres on DeSoto Blvd and 22nd Ave NW. The construction of this facility was put on hold in 2010 as a result of the economic down turn. The growth projections for this area are now expected to begin, but the District is not in a financial position to support the construction or staffing of this facility. 18. The District owns .8 acres on 9th street in Bonita Shores. This vacant lot is adjacent to Station 43. This property is held for future use. RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 69 of 106 1611 B4 1 1 19. The District owns 26.35 acres on Nursery lane. This is a potential future station site; however, due to the significant decrease in impact fee revenue, the project has been put on hold until funding sources can be identified. Currently a three bay warehouse resides on the property and stores two (2) hurricane trailers and fire equipment 20. The District owns 1.01 acres of vacant property at the south end of Center Lane. This property could be sold or used for mitigation credits. 21. The District owns two (2) vacant lots on Kathleen Court totaling 1.31 acres. These lots are for a potential future station; however these projects are on hold due to financial constraints. 22. The District own 1.78 acres on Pine Ridge Road. This lot was purchased in conjunction with the property on Kathleen Court with the intent to use the three parcels together for a station replacement site for Station #40, or for storage or warehouse space. However, this project is on hold due to financial constraints. 23. The District owns 5 acres on 24th Ave NE. LAND NEEDED FOR DEVELOPMENT Place holders of station 410 and 411 have been utilized for facilities to be located on property not yet owned or funded by the District, but determined to be potential needs. Station 410 — Falls on the Immokalee Road Corridor between Stations 42 and 10, a distance of eight (8) miles, and is projected in year 3 of the plan. This facility has been determined to be needed to assist with the growth anticipated within the communities of Esplanade, The Quarry, Heritage Bay and Twin Eagles — 5,247 homes at build out in this corridor. Three fire stations (42, 10 and 12) currently service the area east of 1-75 — an area that represents 214 square miles of the District. Current response times in these communities are RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 70 of 106 161 1 B4 consistently in the 8-10 minute range as identified on Attachment E. The depth of the communities places the northern end of these communities outside the 5 road mile access, which equates to an X (or what used to be a 10) in fire protection classification as per ISO, but also increases the response time. In the Twin Eagles community alone, there is a difference of almost 3 minutes in response time from a call on Aerie Lane (the southern end of the development, averaging 7 minutes travel time) to Fenhurst Way (the northern end of the development, averaging 10.3 minutes travel time). In addition to the growth within the specific communities, the traffic on the Immokalee Road corridor is anticipated to increase as well, which will impact travel times and call volume. Station 411 — Orange Blossom and Airport Corridor, projected in year 2 of the plan. RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 71 of 106 1611 B4 FINANCIAL HIGHLIGHTS The financial projections contained in this Plan are segregated by two (2) of the three (3) District funds: the General Fund and the Impact Fee Fund. The third fund, the Inspection Fee Fund, was created in January of 2003 in accordance with Collier County Resolution 01-313. Purchase of capital items from this fund are limited to those capital assets directly attributed to the function of new construction inspections and plan review. Funding of this fund has been inconsistent since inception, and while the last year has seen a significant increase in revenue, prior year receipts did not allow for the purchase of any capital assets. For this reasons, purchases from this fund have not been included in the Five Year Plan projections. General Fund The major source of revenue for the General Fund is ad valorem taxes. Historically, projections for ad valorem revenue have been based on an analysis of receipts for the previous ten (10) years. However, declines in property value between 2008 and 2013 resulted in significant reductions in property value. Increases in the property value throughout the District as a result of increase in current property values and additional developed property were realized in FYE 2014, 2015 and 2016. Based on development in the permitting and early construction phase, increases in property value district-wide over the five years encompassed in this plan are anticipated. For year one of the Plan (2015- 2016), preliminary taxable values provided by the Collier County Property Appraiser have been utilized. This preliminary value reflects an increase in the Big Corkscrew Service Delivery Area ("BC SDA") of 13.7% and in the North Naples Service Delivery Area ("NN SDA") of 7.9%. Based on actual increases in the last two years, property value increase for Years 2 through 5 of the plan have been estimated as follows: • Year 2 — (2016-2017) o BC SDA—8% Increase RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 72 of 106 1611 134 o NN SDA— 5% Increase • Year 3— (2017-2018) o BC SDA—7% Increase o NN SDA—4% Increase • Years 4 and 5— (2018-2019, 2019-2020) o BC SDA—7% Increase o NN SDA— 3% Increase The income projection is based on the District receiving 95% of projected ad valorem revenue. The projection for other revenue is derived from an average amount of other income received over the last five (5) years. Expenditure projections for the General Fund are based on the proposed tentative budgets for year 1 of the plan (2015-2016). Years 2 through 5 reflect the following: • Savings identified in the Endorsed Merger Plan • Operating cost increase pursuant to the CPI as reflected in the Endorsed Merger Plan (2.74%) • Provisions of the current Collective Bargaining Agreements • Funding of new positions identified • Cost allocation method approved by the Board for the 15-16 fiscal year • Purchase in full (as opposed to lease to own option) of replacement apparatus funded by the General Fund. RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 73 of 106 1611 84 Impact Fee Fund The major source of revenue for the Impact Fee Fund is Impact Fees collected for new construction occurring in the District. Income projections for future years have been based on current year receipts in both service delivery areas. It is anticipated that growth generating impact fees will be significant over the course of this plan. However, the impact fee study to determine the appropriate rates for the merged District is underway and has not yet been approved by the Board at this time. It is difficult to adequately project future fees without the methodology and rates established. Therefore, estimating impact fees based on the current year receipts is a conservative means of projection given the anticipated growth and the possibility that the rate structure for the new District may result in reduced rates. Expenditures from the Impact Fee Fund are regulated by state statute and must meet the following criteria: 1. Expenditure must be a Capital Asset (minimum life in excess of one (1) year and the cost must exceed $1,000, although grouping is permitted). 2. The purchase of the asset must be due to growth in the District. The projected expenditures therefore represent anticipated capital items which the District will require due to the growth in the District. Where appropriate, the expenditure has been apportioned by percentage between the General Fund and the Impact Fee Fund. Impact fee expenditures are summarized on Exhibit D and consist of: • Lease-to-own payment for Station 411 at Orange Blossom and Airport Road through a public/private agreement. • Construction costs for Station 410 along the Immokalee Road Corridor, financed, with debt service payments made from the Impact Fee Fund • Fire apparatus for Station 410 and 411 RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 74 of 106 161 1 B4 It is essential that this Plan be reviewed on an annual basis to identify any upward or downward trends in income and expenses for both the Impact Fee Fund and the General Fund. For financial details, see Exhibits A-E to follow: Exhibit A - Financial Projections Years 1-5 Exhibit B — Summary of General Fund Exhibit C —Capital Purchases & Fund Source Exhibit D — Impact Fee Summary Exhibit E — Impact Fee Expenses RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 75 of 106 1611 64 FINANCIALHIGHLIGHTS EXHIBIT A-1 North Naples BOA Big Corkscrew SDA GENERAL FUND Year 1 Year 1 Revenue 2015-2016 2015-2016 Budgeted/Projected Ad Valorem(Millage Rate-.95 NN,3.45 BC) $ 23,598,510 $ 3,868,681 $ Budgeted/Projected Other Revenue(Years 2 thorugh 5-Merger Plan Projections Used) $ 1.549.538 838 Total Budgeted/Projected Revenue $ 25,148,041 $ ,063216 Pro ed Personnel Expenses(Including at identified 5 year plan additions) $ 21,079,928 $ 3,284,298 Projected Operating Expenses(Including all identified 5 year plan additions) 5 3,905,328 $ 608,457 Projected Debt Service $ 27,728 S 4,320 Projected Capital(including all identified 5 year plan additions) 5 1,309,008 5 203,946 Total Projected Expenditures S 26,321,990 4,101,021 Additions (Deletions)to Reserves Apparatus Replacement(Engine) S (556,914) S (8,004) Equipment $ (122.852) Station Maintenance/improvements S (230,290) Personal Protective Eq. S (86,520) Vehicles $ (154,772) Personnel/Operating Costs S Total Additions(Deletions)to Reserves , $ (1,151,3481 $ (8.004) $UMIMABY-GEN.RIND Cash Reserves-October 1 $ 13.412.388 S 2.247.244 Projected Revenue $ 25.148.048 $ 4.093.719 Projected Expenditures $ (26,321.990) S (4,101,021) Total Cash Reserves $ 12238,446 $ 2,239,942„ Percentage-Total Reserve 48% 55% Per Merger Plan Cash Reserves-October 1 $ 11,284,012 $ 2,114,769 Projected Revenue $ 23.563,665 $ 3.709,428 Projected Expenditures $ (24,422,544) S (4,153.887) Total Cash Reserves $ 10,425,133 S 1,670,308 43% 40% Addition(Deletion to Reserves) $ (858.978) S (444.481) RMG&88 NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 76 of 106 161 1 54 FINANCIALHIGHLIGHTS EXHIBIT A-2 North Naples SDA I Big Corkscrew SDA GENERAL FUND Year 2 Year 2 Mon 2016-2017 2016.2017 Budgeted/Projected Ad Valorem(MIliege Rate-.95 NN,3.45 BC) $ 24,778,435 $ 4,178,391 5%Increase 8%Increase Budgeted/Projected Other Revenue(Years 2 thorugh 5 -Merger Plan Projections Used) S ��8T2� $ 73.150 Total Budgets Projected Revenue $ 25,653,435 $ 4,251,541 roieded Personnel Expenses(Includng al identified 5 year plan additions $ 20,214,107 $ 3,146,936 Projected Operating Expenses(Including all identified 5 year plan additions) $ 4,016,332 $ 825,752 Projected Debt Service $ 27,728 $ 4,320 Projected Capital(including all Identified 5 year plan additions) $ 1,168,020 $ 181,980 Total Projected Expenditures $ 25,426,187 $ 3,958,988 Additions (Deletions)to Reserves Apparatus Replacement(Engine) Equipment Station Maintenance/Improvements Personal Protective Eq. Vehicles Personnel/Operating Costs ;Total Additions(Deletion)tO Reserves $ 227,248 $ 292,553 SUMMARY-GEN.FUND Cash Reserves-October 1 $ 12.238.446 $ 2.239.942 Projected Revenue $ 25.653,435 .$ 4.251.541 Projected Expenditures $ (25,426 187) $ 958,988 Total Cash Reserves $ 12,4�094 $ e 1 Percentage-Total Reserve 49% 64 Per Merger Plan Cash Reserves-October 1 $ 10.425.133 $ 1.670.308 Projected Revenue $ 24236,780 $ 3,963,965 Projected Expenditures $ (24,541,695) $ (4 159,942) Total Cash Reserves $ 10,120.218 'S 1,474,331 41% 35% Addition(Deletion to Reserves) $ 304,915 $ (195,978) RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 77 of 106 1611 BA FINANCIALHIGHLIGHTS EXHIBIT A-3 North Naples WA Big Corkscrew SDA GENERAL FUND Year 3 Year 3 Rem 2017-2018 2017-2018 Budgeted/Projected Ad Valorem(Mlllage Rate-.95 NN, 3.45 BC) $ 25,769,572 $ 4,470,878 4%Increase 7%Increase Budgeted/Projected Other Revenue(Years 2 thorugh 5- Merger Plan Projections Used) _$ 900.000_$ 75.000 Total Budgeted/Projected Revenue $ 26,669,572 $ 4,545,878 Ex ndituresnditures Projected Personnel Expenses(Including all identified 5 year plan additions) $ 21,401,136 $ 3,300,742 Projected Operating Expenses(Including all identified 5 year plan additions) $ 4,132,579 $ 637,252 Projected Debt Service $ 27,728 $ 4,320 'Projected Capital(including all identified 5 year plan additions) $ 1,168,020 $ 181,980 Total Projected Expenditures $ 26,729,463 $ 4,124,294 Additions (Deletions)to Reserves Apparatus Replacement(Engine) $ (59,891) Equipment Station Maintenance/Improvements Personal Protective Eq. Vehicles PersonneUOperating Costs Total Additions(Deletions)to Reserves $ (59,891), $ 421,584 SUMMARY-GEN.FUND _ Cash Reserves-October 1 $ 12,465,694 $ 2532,495 Projected Revenue $ 26,669572 $ 4,545,878 Projected Expenditures $ (26;729,463) $ (4,124,294) Total Cash Reserves $ 12,405,803 $ 2,954.079 Percentage-Total Reserve 46% 7196 Per Merger Plan Cash Reserves-October 1 $ 10,120,219 $ 1,474,330 Projected Revenue $ 24,930,088 $ 4,238,172 Protected Expenditures ,$ (24,619,223) $ (4,149,714) Total Cash Reserves $ 10,431.084 $ 1,562,788 42% 38% Addition(Deletion to Reserves) $ (310.865) $ 88,458 1 RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 78 of 106 1611 1 84 FINANCIALHIGHLIGHTS EXHIBIT A-4 - North Naples SDA Big Corlcscrew SDA GENERAL FUND Year 4 Year 4 Baum 2018-2019 2018-2019 Budgeted/Projected Ad Valorem(Millage Rate-.95 NN,3.45 BC) $ 26,542,659 $ 4,783,839 3%Increase 7%Increase Budgeted/Projected Other Revenue(Years 2 thorugh 5- Merger Plan Projections Used) S 900.000 $ 75.000 Total udgetedlProjected Revenue $ 27,442,659 $ 4,858,839 Projected ersonnel Expenses(Including all identified 5 year plan additions) $ 21,626,018 $ 3,258,957 Projected Operating Expenses(Including all identified 5 year plan additions) $ 4,252,012 $ 655,713 Projected Debt Service Projected Capital(including all identified 5 year plan additions) $ 1,168,020 $ 181,980 Total Projected Expenditures $ 27,046,050 $ 4,096,650 Additions (Deletions)to Reserves Apparatus Replacement(Engine) Equipment Station Maintenance/Improvements Personal Protective Eq. Vehicles PersonnelOperating Costs Total Additions(Deletions)to Reserves $ 396,809 $ 762,189 SUMMARY-OEN.FUND 'Cash Reserves-October 1 $ 12,405.803 $ 2.954.079 Projected Revenue $ 27,442,659 $ 4.858.839 Projected Expenditures $ (27,046,050) $ (4,096,650) -`Total Cash Reserves 5 12,802,412 $ 3,716,268' Percentage-Total Reserve 47% 91% Per Merger Plan Cash Reserves-October l $ 10,431,084 $ 1,562,788 Projected Revenue $ 25,644,195 $ 4,529,594 Proiected Expenditures $ (25,728,459) $ (4,483,084) Total Cash Reserves 5 10,346,820 $ 1,609,298 40% 36% Addition(Deletion to Reserves) $ (84,264)_ $ 46,510 RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 79 of 106 16 1 t 844 FINANCIALHIGHLIGHTS EXHIBIT A-5 North Naples SDA [ Big Codrecrery SDA GENEe Year 5 Year 5 Bram ,2019-2020 2019-2020 Budgeted/Projected Ad Valorem(Mitlage Rate-.95 NN,3.45 BC) $ 27,338,939 $ 5,118,708 3%Increase 7%Increase Budgeted/Projected Other Revenue(Years 2 thoruQh 5-Merger Plan Projections Used) x,000 $ 75,000 Total DudgetedlProjected Revenue 28,238,931;'$ 5,193,708 s ro ersonnel Expenses(Including all identified 5 year plan additions) $ 21,776,018 $ 3,273,957 Projected Operating Expenses(Including all identified 5 year plan additions) $ 4,375,117 $ 667,109 Projected Debt Service Projected Capital(including all identified 5 year plan additions) $ 1,168,020 $ 181,980 Total Projected Expenditures $ 27,319,155 $ 4,123,046 Additions (Deletions)to Reserves Apparatus Replacement(Engine) Equipment Station Maintenance/Improvements Personal Protective Eq. Vehicles Personnel/Operating Costs Total Additions(Deletions)to Reserves $ 919,784 $ 1,070,662 SUMMARY-GEM.FUND Cash Reserves-October 1 $ 12.802,412 $ 3.716.268 Projected Revenue $ 28.238.939 $ 5.193.708 Protected Expenditures $ (27.319,155,,$ (4.123,046) Total Cash Reserves $ 13,722,196 S 4,786,930 Percentage-Total Reserve 50% 116% Per Merger Plan Cash Reserves-October 1 Projected Revenue Merger Plan projections stop at 2018-2019 Projected Expenditures Total Cash Reserves Addition(Deletion to Reserves) RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 80 of 106 161 1 84 FINANCIALHIGHLIGHTS EXHIBIT B NORTH COLUER FIRE CONTROL 8 RESCUE DISTRICT SUMMARY OF 5 YEAR PLAN-GENERAL FUND Year 1 Year 2 Year 3 Year 4 Year 5 2015-2016 16. 017 0217-2018 2018-2019 019-020 PERSONNEL ADDITIONS Firefighters 15* 4** EMS Training Ltn. 1 Battalion Chief 3 Fire Training Ltn. Fire inspectors 1 EVT Mechanic 1 Custodian 1 ITIGIS 1 Logistics(Civilian) Human Resource Director Controller TOTAL ADDITIONS-PERSONN 20 0 3 4 0 *15 Firefighters reflects 12 funded by Safer Grant and 3 for the NN WA;**4 FF Per Merger Plan APPARATUS 8 EQUIPMENT-General Fund Replacement Fire Engine Per Budget Per Budget, Per Budget Per Budget Per Budget Replacement/New Vehicles Per Budget Per Budget Per Budget Per Budget Per Budget Replacement of Fire Equipmei Per Budget Per Budget Per Budget Per Budget Per Budget Personal Protective Equipmer Per Budget Per Budget Per Budget Per Budget Per Budget Station Improvements Per Budget Per Budget Per Budget Per Budget Per Budget '"'Budget"denotes financial provision made in the course of the annual bu at routinely. BJerne 7-7-15 RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 81 of 106 1 6 1 A 84 FINANCIALHIGHLIGHTS EXHIBIT C PROJECTED CAPITAL EXPENDITURES FOR FISCAL YEARS 2015.2020 IMPACT FEE FUND Year 1 Year 2 Year 3 Year 4 Year 6 2015.2016 ,2016-2017 2017-2018 2018-2018 2019-2020 TOTAL IMPACT FEE FUND Buildieus/ e Station 411 (Orange Blossom& Airport)-Lease to Own $ 500,000 $ 500,000. $ 500,000 $ - $ 1,500,000 Station 410(Immokalee Rd Corridor)- Finance Station Construction $ 1,000,000 $1,000,000 $ 700,000 $ 300,000 $ 3,000,000 Total S - S 1,500,000 $1,500,000 $1,200,000 $300,000 $ 4,600,000 COLLECTION FEES-EXPENSE 46,000 45,000 46,000 45,000 180,000 VehiclelAoaaratus Reolacemen% Erne-Station 411 $ - $ 500,000 $ 500,000 Engine-Station 410 $ - _ $ 500,000 $ 500,000 Total-Vehicle/App.-IMPACT $ - $ - $ 500,000 $ 600,000 $ - $ 1,000,000 Personal Protective Equip. $ - Total-Equipment-IMPACT $ - $ -' $ - $ - $ - $ - TOTAL PURCHASES-IMPACT $ - $ 1,545,000 $2,045,000 $1,745,000 $ 345,000' $ 6,880,000 8JE&b 7-7-15801.15 1 RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 82 of 106 1611 P4 FINANCIALHIGHLIGHTS EXHIBIT D IMPACT FEE FUND PROJECTED REVENUE AND CAPITAL EXPENSES-SUMMARY-IMPACT FEE FUND Year 1 Year 2 Year 3 Year 4 Year 6 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020 IMPACT FEE FUND Prior year Deferred Revenue $ 716,439 $ 1,014,244 $ 969,244 $ 424,244 $ 179,244 Projected Impact Fees _$2,200,000 $1,600,000 $1,500,000 $1,500,000_91,500,000_ Impact Fees Available $ 2,200,000 $ 1,600,000 $ 1,500,000 $ 1,500,000 $ 1,500,000 Imct Exaenses4 - Projected Expenditures Per Budget $ 1,902,195 Projected Expenditures Per 5 Year Plan 9 - $ 1,546,000 $ 2,046,000 $ 1,745,000 $ 345,000 Total Impact Fee Expenses $ 1,902,195 4 $ 1,545,000 $ 2,045,000 $ 1,745,000 $ 345,000 II Impact Fees Available at Fiscal Year End $ 1,014,244 $ 969,244 $ 424,244 $ 179,244 $ 1,334,244 Note: impact Fee revenue estimated based on current rates;new rate structure has not been approved NOTE: PROJECTED EXPENDITURES REFLECT ONLY THOSE INDICATED IN 5 YEAR PLAN AND 15-16 BUDGET BJ8/bb 7-7-1519-01•15 1 RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 83 of 106 161 1 84 si FINANCIALHIGHLIGHTS EXHIBIT E IMPACT FEE FUND PROJECTED CAPITAL EXPENDITURES FOR FISCAL YEARS 2016-2020 IMPACT FEE FUND Year 1 Year 2 Year 3 Year 4 Year 6 20162018 2018-2017 2017-4018 2018-2019 2019-2020 TOTAL IMPACT FEE FUND Buildings/Land Use( Station 411(Orange Blossom& Airport)-Lease to Oam $ 500,000 $ 500,000 $ 500,000 S • $ 1,500,000 Station 410(Immokalee Rd Comdor)- Finance Statlon Construction $ 1,000,000 $1,000,000 $ 700 000 S 300,000 $ 3,000,000 Total $ - $ 1,600,000 $1,500,000 $1,20000 $300,000 $ 4,500,000 COLLECTION FEES-EXPENSE 46,000 46,000 46,000 46,000 180,000 id ngine-Station 411 $ - $ 500,000 5 500,000 Engine-Station 410 $ - $ 500,000 $ 500,000 Total-Whiele&App.-IMPACT $ - $ - S 600,000 $ 600,000 $ - $ 1,000,000 BOURLDCELI . Personal Protective Equip b - Total-Equipment-IMPACT $ - $ -, $ - $ - $ - $ - TOTAL PURCHASES-IMPACT S - $ 1,546,000 $2,046,000 $1,746,000 $ 346,000 $ 6,680,000 BJBAb 7-7-1519-01-15 1 RMG&BB NCFR Five Year Plan 10t2015-9/2020(FINAL) Page 84 of 106 1611 B4 SUMMATION The growth and changes that are permeating the North Collier Fire Control and Rescue District necessitate the development of this five year plan and an identification of projected long term needs. Recommendations made within this plan will assist in the setting of strategic decision processes and will lay the foundation for key decision makers of this District. Not addressed at this time in the plan is the lack of storage space for equipment and supplies. The assessment of options is being researched at this time and should be addressed in the updates of this five year plan. An assessment of the current millage rate maximum of one mil and the analysis of potential additional sources of revenue, including the assessment of a non-ad valorem fire fees, is underway. In order to keep the five year plan action goals in place, this plan will be revisited every year in August to adjust for any previously unforeseen events or emergencies. The District will operate within the realm of fiscal resources that are available to the District and with the highest accountability to all tax payers of the North Collier Fire Control and Rescue District. Public input on the five year plan and comments and critiques can be sent to the address below: North Collier Fire Control & Rescue District 1885 Veterans Park Drive Naples, FL 34109 RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 85 of 108 161 84 ATTACHMENT A-1 Collier County Population Growth Data by Collier County Comprehensive Planning Section May 26, 2015 380,000 _ 38 ► , 168 370,000 _ 376,100_ 369,277 360,000 361E78 350,000 --- 356,000 349,541 340,000 - 343,200 330,000 336,783 320,000 310,000 300,000 - - _ I 2014 2015 2016 2017 2018 2019 2020 2021 RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 86 of 106 i6IiB4 ATTACHMENT A-2 Permanent Population(2010') Unincorporated Collier County 301,860 City of Everglades City 412 City of Marco Island 16,607 City of Naples 19,849 Collier County Total 338,728 Peak Season Population(2010**) Unincorporated Area 365,869 Countywide 410,297 Additional Population Data Available By Traffic Analysis Zone(TAZ) Land Area(square miles) 2:025 5 Making Collier the largest County in the State of Florida Number of Dwelling Units(2010*) 197,298 Median Household Income(2006-2010***) $58,106 Number of Golf Courses(Public&Private) 91 Federal&State Lands. Parks, Preserves, Refuges(acres) 821,620 *2010 Census Estimates **2010 Staff Estimates "'U.S.. Census Bureau's American Community Survey RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 87 of 106 61 , 1 84 ATTACHMENT B it 9 I, W a s1 r m I` � $ di V LL r d W W 1 g � • i — a g cn I V ,z irF F � ro t-g ID i 0 U2 — W Z R E f Cv I I g a J , m W f o u tn W W en o Z t ` 5 t ti c b O LL su Cr W _ W � Lu E W u 7 £ St 1.1d 2 a 38 — - 2 —W — `.1 Z LL u W W •8 , v L 1- 0 x t U "' T : W » I 11 1 P i i i o' <' d F LL Ce W -y --.. ..J ...[..2 11 V Q 1.1 IE i.! �_ s u r 1 Q w .� < » Q D W a LL 8 O a g 8 W J C Z9 -IA e RMG&BB NCFR Five Year Plan 10/2015-9/2020(FINAL) Page 88 of 106 161 ;1 8 4 ATTACHMENT C NORTH COLLIER FIRE CONTROL & RESCUE DISTRICT FIRE STATIONS Station Addresses x.r.x_.r Yww _ 1Yrw Y s r •m..r...Yr. r41 wnnwrwr.r rr.rw non r■war.a rrr xrrrrnw ww wrr wxw.rrY rw Yr.r.}YYwY.wY..Yww r m ��rWO r .w.e....Y..�rr now..win 1 'TATION43 ° t26 2S 444.4, a STATION 40 ".r.r-" • OM we IN Ri aa hnraN.M STATION 45 STATION 16L1 B4 ATTACHMENT D FACILITY NAME STATION 10 DATE UPDATED:7/1/2015 ADDRESS 13240 AND 13250 IMMOKALEE RD,NAPLES FL 34120 DESCRIPTION CAPACITY: Fire Station DEMAND:Emergency Response Fire&Rescue LAND SIZE: 2.31 ACRES CONSTRUCTION TYPE:CBS BUILDING SIZE: LIVING QTRS: 900 GARAGE: 3,000 WORK AREA OFFICE 2,900 STORAGE TOTAL SQ FT: 6,800 APPARATUS AND EQUIPMENT LADDERS: 0 ATV/UTV: 1 ENGINES: 1 FPB: 1 BRUSH: 1 PEO/OUTREACH: 1 WATER TENDER: 1 TRAILER: 2 ATTACK/SQUAD: 1 TOTAL APPARATUS: 1 STAFFING SHIFT FIRE PREVENTION ADMIN CLERICAL INSPECTOR: 1 OUTREACH: 1 ADMIN: 1 CAPTAIN: 0 LIEUTENANT: 1 ENGINEERS: 1 FIRE FIGHTERS: 2 TOTAL STAFF: 11 SERVICE AREA AREA SIZE: 97 Sq Miles AREA TYPE: RURAL AREA POPULATION: 7,500 CALLS PER YEAR: 1,171 AVERAGE RESPONSE TIME: 7.50 MINUTES TOTAL POPULATION OF DISTRICT 120,000 These 2 buildings are on 1 platted parcel RMG NCFR Five Year Plan 10/2015-9/2020 Page 90 of 106 1611 B4 FACILITY NAME STATION 12 DATE UPDATED:7/1/2015 ADDRESS 21520 IMMOKALEE RD, NAPLES, FL.34120 DESCRIPTION CAPACITY: Fire Station DEMAND:Emergency Response Fire&Rescue LAND SIZE: 4.07 ACRES CONSTRUCTION TYPE:CBS BUILDING SIZE: LIVING QTRS: 2,196 GARAGE: 3,420 WORK AREA OFFICE 100 STORAGE TOTAL SQ FT: 5,716 APPARATUS AND EQUIPMENT LADDERS: 0 PUMPER: 1 ENGINES: 1 BRUSH: 1 WATER TENDER: 1 ATTACK/SQUAD: 1 TOTAL APPARATUS: 5 STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL CAPTAIN: 0 LIEUTENANT: 1 ENGINEERS: 1 FIRE FIGHTERS. 2 TOTAL STAFF: 4 SERVICE AREA AREA SIZE: 97 Sq Miles AREA TYPE: RURAUREMOTE AREA POPULATION: 5,000 CALLS PER YEAR: 360 AVERAGE RESPONSE TIME: 7.50 MINUTES TOTAL POPULATION OF DISTRICT 120,000 RMG NCFR Five Year Plan 10/2015-9/2020 Page 91 of 106 161 ,1 64 FACILITY NAME STATION 40 Date Updated: 7/1/2015 ADDRESS 1441 Pine Ridge Road,Naples,FL. 34109 DESCRIPTION CAPACITY Fire Station DEMAND: Emergency Response Fire&Rescue LAND SIZE 1.05 CONSTRUCTION TYPE: CBS BUILDING SIZE LIVING QUARTERS: 3,257 GARAGE: 3 915 WORK AREA: 600 OFFICE: 1,750 STORAGE: 320 HOSE TOWER 184 TOTAL SQ FT: 10,026 APPARATUS AND EQUIPMENT ENGINES. 1 LADDERS: 0 PUMPERS 0 SQUAD' 1 HOSE 0 UTILITY 0 TANKERS 0 BRUSH' 0 COMMAND' 1 WOODS 0 STAFF 0 ANTIQUE 0 TOTAL APPARATUS 3 STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL BATTALION CHIEF 1 CAPTAIN 1 LIEUTENANT 2 ENGINEERS 6 FIRE FIGHTERS. 6 TOTAL STAFF 16 SERVICE AREA AREA SIZE 10 Sq Miles AREA TYPE Urban AREA POPULATION. 14,500 CALLS PER YEAR: 2,200 AVERAGE RESPONSE TIME 600 M,nutes TOTAL POPULATION OF DISTRICT 120,000 RMG NCFR Five Year Plan 10/2015-9/2020 Page 92 of 106 loll B4 FACILITY NAME STATION 42 Date Updated. 7/1/2015 ADDRESS 7010 IMMOKALEE ROAD,NAPLES FL 34119 DESCRIPTION CAPACITY Fire Station DEMAND: Emergency Response Fire&Rescue LAND SIZE: 1.29 CONSTRUCTION TYPE CBS BUILDING SIZE. LIVING QUARTERS: 3,228 GARAGE: 3,638 WORK AREA: 91 OFFICE: 91 STORAGE: 125 TOTAL SQ FT: 7 173 APPARATUS AND EQUIPMENT ENGINES: 1 LADDERS 0 PUMPERS: 0 SQUAD: 0 HOSE: 0 UTILITY: 0 TANKERS: 1 BRUSH: 1 COMMAND- 1 WOODS: 0 STAFF: 0 ANTIQUE 0 TOTAL APPARATUS: 3 STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL CAPTAIN: 1 LIEUTENANT 2 ENGINEERS 6 FIRE FIGHTERS' TOTAL STAFF: 9 SERVICE AREA AREA SIZE' 20 Sq Miles AREA TYPE. Urban AREA POPULATION: 11 000 CALLS PER YEAR: 2,000 AVERAGE RESPONSE TIME: 6.00 Minutes TOTAL POPULATION OF DISTRICT 120,000 RMG NCFR Five Year Plan 10/2015-9/2020 Page 93 of 106 161184 FACILITY NAME STATION 43 Date Updated: 7/1/2015 ADDRESS 16325 Vanderbilt Dr,Bonita Springs,FL 34134 DESCRIPTION CAPACITY. Fire Station DEMAND. Emergency Response Fire&Rescue LAND SIZE 1 26 acres CONSTRUCTION TYPE CBS BUILDING SIZE: LIVING QUARTERS 3,233 GARAGE 2 820 WORK AREA 524 OFFICE: 104 STORAGE. 952 TOTAL SQ FT. 7,633 APPARATUS AND EQUIPMENT ENGINES 0 LADDERS' 1 PUMPERS. 1 SUPPORT 0 HOSE' 0 UTILITY 1 TANKERS. 0 BOAT. 1 BRUSH: 0 COMMAND 0 WOODS 0 STAFF 0 TOTAL APPARATUS 3 STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL CAPTAIN' 1 LIEUTENANT. 2 ENGINEERS: 3 FIRE FIGHTERS 3 TOTAL STAFF: 9 SERVICE AREA AREA SIZE: 12 Sq Miles AREA TYPE Urban AREA POPULATION: 11,000 CALLS PER YEAR: 1 30 AVERAGE RESPONSE TIME 6.00 minutes TOTAL POPULATION OF DISTRICT 120,000 RMG NCFR Five Year Plan 10/2015-9/2020 Page 94 of 106 1611 B4 FACILITY NAME STATION 44 Date Updated 7/1/2015 ADDRESS 8970 Hammock Oak Dr.,Naples,FL 34108 DESCRIPTION CAPACITY, Fire Station DEMAND Emergency Response Fire&Rescue LAND SIZE: CONSTRUCTION TYPE: CBS BUILDING SIZE LIVING QUARTERS' 5,976 GARAGE: 3,744 WORK AREA 249 OFFICE' 359 STORAGE 458 TOTAL SQ FT. 10,786 APPARATUS AND EQUIPMENT ENGINES: 1 LADDERS 1 PUMPERS: 0 SUPPORT 0 HOSE 0 UTILITY: 1 TANKERS: 0 SQUAD: 1 BRUSH: 0 COMMAND: 0 WOODS: 0 STAFF: 0 BOAT 2 ATC: 2 TOTAL APPARATUS 8 STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL CAPTAIN: 1 LIEUTENANT 5 ENGINEERS 6 FIRE FIGHTERS 12 TOTAL STAFF 24 SERVICE AREA AREA SIZE: 7 Sq Miles AREA TYPE, Urban AREA POPULATION: 20,000 CALLS PER YEAR 2500 AVERAGE RESPONSE TIME: 6.00 Minutes TOTAL POPULATION OF DISTRICT 120,000 RMG NCFR Five Year Plan 10/2015-9/2020 Page 95 of 106 161184 FACILITY NAME STATION 45 Date Updated. 71112015 ADDRESS 1885 VETERANS PARK DR.,NAPLES,FL 34109 DESCRIPTION CAPACITY Fire Station DEMAND: Emergency Response Fire&Rescue LAND SIZE 6,9 ACRES CONSTRUCTION TYPE: CBS BUILDING SIZE LIVING QUARTERS 7,619 GARAGE 8923 RESIDENTIAL 5,533 ASSEMBLY: 2,707 SQUARE FT 22,782 TRAIN TOWER: 2,332 GENERAL BUILDING: 308 TOTAL SQ FT 25,422 APPARATUS AND EQUIPMENT ENGINES 1 SRU: 4 UTILITY: 1 TRAINING VEHICLE: 6 TRAILER: 9 FPB: 0 PUMPER 1 COMMAND: 5 PIO: 1 TOTAL APPARATUS: 28 STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL BATTALION CHIEF: 3 CHIEF 1 FINANCE 2 CAPTAIN 1 ASST.CHIEF 2 ADMIN LIEUTENANTS: 2 DEPUTY CHIEF 2 ENGINEERS 6 BATT COMM 1 FIREFIGHTERS: 6 CAPTAIN 2 PUBLIC INFOR. 1 PEOI1NSPECTOR 1 COMM OUTREACH 1 IT 1 MEDICAL DIRECTOR 1 TOTAL STAFF: 34 SERVICE AREA AREA SIZE. 8 Sq Miles AREA TYPE: Urban AREA POPULATION: 22.000 CALLS PER YEAR 2,200 AVERAGE RESPONSE TIME 6.00 Minutes TOTAL POPULATION OF DISTRICT 120,000 RMG NCFR Five Year Plan 10/2015-9/2020 Page 96 of 106 161 i 134 FACILITY NAME STATION 46 Date Updated: 7/1/2015 ADDRESS 3410 PINE RIDGE RD.NAPLES FL 34105 DESCRIPTION CAPACITY. Fire Station DEMAND: Emergency Response Fire&Rescue LAND SIZE 4.25 CONSTRUCTION TYPE: CBS BUILDING SIZE: LIVING OTRS 3,088 GARAGE 2,628 WORK AREA 399 OFFICE 96 STORAGE 324 TOTAL SO FT 6,535 APPARATUS AND EQUIPMENT Engines: 1 Brush: 1 TOTAL APPARATUS. 2 STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL CAPTAIN: 1 LIEUTENANT' 2 ENGINEERS. 3 FIRE FIGHTERS: 3 TOTAL STAFF: 9 SERVICE AREA AREA SIZE: 8 Sq Miles AREA TYPE: Urban AREA POPULATION: 15,000 CALLS PER YEAR: 2 000 AVERAGE RESPONSE TIME: 6.00 Minutes TOTAL POPULATION OF DISTRICT 120,000 RMG NCFR Five Year Plan 102015-9/2020 Page 97 of 106 161 1 B4 FACILITY NAME STATION 47 DATE UPDATED 7/1/2015 ADDRESS 2795 N AIRPORT PULLING RD,NAPLES FL 34105 DESCRIPTION CAPACITY: Fire Station DEMAND Emergency Response Fire&Rescue LAND SIZE 1.5 ACRES CONSTRUCTION TYPE CBS BUILDING SIZE LIVING OTRS 4,357 GARAGE 3,720 WORK AREA 650 OFFICE 392 STORAGE 388 TOTAL SO FT 9,507 APPARATUS AND EQUIPMENT LADDERS 1 ENGINES 0 BRUSH: 0 TOTAL APPARATUS 1 STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL CAPTAIN: 1 LIEUTENANT 2 ENGINEERS 3 FIRE FIGHTERS 3 TOTAL STAFF. 9 y;;ERVICE AREA AREA SIZE: 5 Sq Miles AREA TYPE Urban AREA POPULATION: 6,000 CALLS PER YEAR: 1,500 AVERAGE RESPONSE TIME. 6 00 MINUTES TOTAL POPULATION OF DISTRICT 120,000 RMG NCFR Five Year Plan 10/2015-9/2020 Page 98 of 106 161 1 B4 FACILITY NAME STATION 48 DATE UPDATED:7/1/2015 ADDRESS 2795 N AIRPORT PULLING RD,NAPLES FL 34105 DESCRIPTION CAPACITY: Fire Station DEMAND: Emergency Response Fire&Rescue LAND SIZE: 3.28 ACRES CONSTRUCTION TYPE: TYPE: CBS BUILDING SIZE: LIVING QTRS: TBD GARAGE: TBD WORK AREA TBD OFFICE TBD STORAGE TBD TOTAL SO FT: 15,686 APPARATUS AND EQUIPMENT LADDERS: 1 TRAILERS: 1 ENGINES: 0 SRU: 1 BRUSH: 1 TRAINING: 2 SQUAD: 0 COMMAND: 1 TOTAL APPARATUS: 7 STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL CAPTAIN: 1 CHIEF: 1 ADMIN: 1 LIEUTENANT: 2 CAPTAIN: 1 ENGINEERS: 3 LIEUTENANT: 1 FIRE FIGHTERS: 3 TOTAL STAFF: 13 SERVICE AREA AREA SIZE: TBD AREA TYPE: Urban AREA POPULATION: 8,000 CALLS PER YEAR: TBD AVERAGE RESPONSE TIME: TBD TOTAL POPULATION OF DISTRICT 120,000 DUE TO STATION JUST OPENING-CERTAIN STATISTICS NOT YET AVAILABLE RMG NCFR Five Year Plan 10/2015-9/2020 Page 99 of 106 161 1 B4 FACILITY NAME SUPPORT SERVICES FACILITY#1 DATE UPDATED 7/1/2015 ADDRESS 6495 TAYLOR RD,NAPLES, FL 34109 DESCRIPTION CAPACITY: MAINTENANCE,WAREHOUSE,OFFICE DEMAND: FLEET, FACILITIES, LIFE SAFETY LAND SIZE: 1.6 ACRES CONSTRUCTION TYPE: CBS AND STEEL BUILDING SIZE: BUILDING A: 3,039 BUILDING B: 6,156 BUILDING C: 9,042 TOTAL SQ FT: 18,237 APPARATUS AND EQUIPMENT SUPPORT: 3 COMMAND: 4 UTILITY: 2 LIFE SAFETY/FPB: 14 TOTAL APPARATUS: 23 STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL FIRE MARSHAL 1 ASST CHIEF 1 ADMIN 2 CAPTAIN: DEP FIRE MARSHAL 2 DEP CHIEF 1 PT TIME 1 LIEUTENANT: INSPECTORS 9 BATT COMM 1 ENGINEERS: APP TECH 3 FIRE FIGHTERS: FACILITIES 2 TOTAL STAFF: 21 SERVICE AREA AREA SIZE: AREA TYPE: AREA POPULATION: CALLS PER YEAR: AVERAGE RESPONSE TIME: TOTAL POPULATION OF DISTRICT 120,000 RMG NCFR Five Year Plan 10/2015-9/2020 Page 100 of 106 161 1 B4 FACILITY NAME SUPPORT SERVICES FACILITY#2 DATE UPDATED:7/1/2015 ADDRESS 18665 IMMOKALEE RD,NAPLES FL 34120 DESCRIPTION CAPACITY: MAINTENANCE,WAREHOUSE, FITNESS DEMAND: FLEET, FACILITIES,LIFE SAFETY LAND SIZE: 4.02 ACRES CONSTRUCTION TYP CBS AND STEEL BUILDING SIZE: BUILDING A: 4,800 TOTAL SQ FT: 4,800 APPARATUS AND EQUIPMENT SUPPORT: COMMAND: UTILITY: LIFE SAFETY/FPB: TOTAL APPARATUS: STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL AS NEEDED AS NEEDED TOTAL STAFF: N/A SERVICE AREA AREA SIZE: AREA TYPE: AREA POPULATION: CALLS PER YEAR: AVERAGE RESPONSE TIME: TOTAL POPULATION OF DISTRICT 120,000 RMG NCFR Five Year Plan 10/2015-912020 Page 101 of 106 1611 B4 FACILITY NAME NCFR BOAT SLIP DATE UPDATED:07/1/2015 ADDRESS 13105 VANDERBILT DR, SLIP 47, NAPLES, FL. 34109 DESCRIPTION CAPACITY: BOAT SLIP DEMAND Emergency Response Fire&Rescue LAND SIZE: N/A CONSTRUCTION TYPE:Wood Dock BUILDING SIZE: LIVING QTRS: NA GARAGE: NA WORK AREA NA OFFICE NA STORAGE NA TOTAL SQ FT: NA APPARATUS AND EQUIPMENT FIRE/RESCUE BOAT 1 ENGINES: 0 BRUSH: 0 TOTAL APPARATUS: 1 STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL AS NEEDED FOR RESPONSE SERVICE AREA AREA SIZE: AREA TYPE: INLAND WATERWAYS AND GULF OF MEXICO AREA POPULATION: CALLS PER YEAR: AVERAGE RESPONSE TIME: TOTAL POPULATION OF DISTRICT 120,000 RMG NCFR Five Year Plan 10/2015-9/2020 Page 102 of 106 1611 B Summary of Operational Facilities ZONE SQ MILES POPULATION CALL/YEAR AVG. RESP.TIME 40 10 14,500 2200 6 minutes 42 20 11,000 2000 6 minutes 43 12 11,000 1311 6 minutes 44 7 20,000 2500 6 minutes 45 8 22,000 2200 6 minutes 46 8 15,000 2000 6 minutes 47 5 6,000 1,500 6 minutes 48 TBD 8,000 TBD TBD 10 97 7,500 1,171 7.5 minutes 12 97 _5,000 360 _7.5 minutes Summary of Properties Owned by District PROPERTY ACERAGE DEVELOPED PROPOSED/ CURRENT USE Oakes Blvd 3.66 Acres vacant Station 412 Sun Century Road 1.6 Acres vacant Station 413 Pine Ridge Road 1.78 Acres vacant future growth 9th St/Bonita Shores .8 Acres vacant Adj to St 43 Nursery Lane 26.35 Acres 1 structure storage/training Center Lane 1.01 Acres vacant future growth Kathleen Court(2) 1.31 Acres vacant future growth DeSoto Blvd 4.5 Acres vacant Station 414 24th Ave NE 5.2 Acres vacant future growth/trade RMG NCFR Five Year Plan 10/2015-9/2020 Page 103 of 106 161 1 B4 ATTACHMENT E ._._., 11 I 1'1\ I 9 Y 1 i ui ,,..., } ,..1 sue0.1 • .nir,� _ If J Fx. }iii{ d• t _ t:`- ..:0 ?I—,.. ., 1 TILL, r� 1i= jrt a 1 e, ad}L''�., • L, CI 11 e D ©B r t C1' tea' ;• I • RMG NCFR Five Year Plan 10/2015-9/2020 Page 104 of 106 161 1 B4 . . ..„,-..:. ,..:::,,, . - . . <: re.._,, " l c 4_t f y �,� Itii �� § < 1: kr P1 u) _ j P, 1x1 (NI . fig _ j +i J��. �s , f---I 1-..) t- 1 4..tom'?1, .- 73 ?-4 t :or+A ?°gym s-r'''"1„'.; r,, off° {$ ' j y �` � Ill !-� F~ ( {} 174 1 .,0I . ' '� , �., �1 { s r ..t.-- ? r'4 f 1 ' d y • 4,7- 1� A , ;•Y v } _t} .fi, k; ' ., l . ,C.) _; ` .,:?,.„1,i,,,,,, 0.. Yi}A�.'eltL Oli®is�.i�l +Y/ ltrt+ �yy}� .� , 4-t ( i ,5 a • �'a. r, l d RMG NCFR Five Year Plan 10/2015-9/2020 Page 105 of 106 1611. 1 84 ,..„...,. v . . . - , i . ,. , \ .,! ., ...., ' ; c4r---,r—. I""1 _ ,_.1 i _ ' . .. } t e. ye ' l'1 II) '' g i , k ' ' r. I 0 j' ,a_ ...-Al 1 '7 n1'...;,11-0 v i t ; 'Cl! 4 � �o ` f l :.1 , 1 ,. v ! ,d. . A- Ln �! 1 1--1 - l '� CA `II 41 y . >t. `0 _ C7 :( _2 i s ,.1 fi i s °4, 0 . _ r se +.O—p' z1i 2.1„l T�_i- t__ ry ,S �I . ( L 1,1.Z RMG NCFR Five Year Plan 10/2015-9/2020 Page 106 of 106 a , � 1611 84 Ov NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT 1885 Veterans Park Drive Naples,FL 34109•(239)597-3222• Fax(239)597-7082• www.northcollierfire.com October 1, 2015 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 find the following: 1. Copy of Resolution 15-032 of the North Collier Fire Control & Rescue District, adopting the final millage rate for the North Naples Service Delivery Area for the fiscal year 2015-2016.. 2. Copy of Resolution 15-033 of the North Collier Fire Control & Rescue District, adopting the final millage rate for the Big Corkscrew Island Service Delivery Area for the fiscal year 2015-2016 3. Copy of Resolution 15-034 of the North Collier Fire Control & Rescue District, adopting the final impact fee rates for the North Naples and Big Corkscrew Island Service Delivery Areas for fiscal year 2015-2016. 4. Copy of Resolution 15-035 adopting the Final Budget for the North Naples Service Delivery Area for the fiscal year 2015-2016 for the General Fund and the Inspection Fee Fund. 5. Copy of Resolution 15-036 adopting the Final Budget for the Big Corkscrew Island Service Delivery Area for the fiscal year 2015-2016 for the General Fund. 6. Copy of Resolution 15-037 adopting the Final Budget for the Impact Fee Fund for the North Naples Service Delivery Area for the fiscal year 2015-2016. 7. Copy of Resolution 15-038 adopting the Final Budget for the Impact Fee Fund for the Big Corkscrew Island Service Delivery Area for the fiscal year 2015-2016. 8. Copy of the Budget for the fiscal year 2015-2016 for the General Fund, the Impact Fee Fund and the Inspection Fee Fund for the North Naples Service Delivery Area, the Big Corkscrew Island Service Delivery Area and the North Collier Fire Control & Rescue District. Very truly yours, BECKY BRONSDON Assistant Chief of Administrative Services BOARD OF FIRE COMMISSION J.Christopher Lombardo,Chairman • Norman E.Feder,Vice Chairman • Richard Hoffman,Secretary-Treasurer James Burke • Ramon E.Chao • Christopher L. Crossan •Margaret Hanson • John 0.McGowan 1611B4 `i aXJ 5crar! RESOLUTION 15-032 A RESOLUTION OF THE NORTH COLLIER FIRE CONTROL & RESCUE DISTRICT OF COLLIER COUNTY FLORIDA, ADOPTING THE FINAL LEVY OF AD VALOREM TAXES FOR THE NORTH NAPLES SERVICE DELIVERY AREA FOR FISCAL YEAR 2015-2016, PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, sections 6(a) and (b) of the North Collier Fire Control & Rescue District's Charter found in section 3 of chapter 2015-191, Laws of Florida,and Section 6 of chapter 2015-191, Laws of Florida authorizes the North Collier Fire Control&Rescue District to levy an ad valorem taxation on property within its boundaries in Collier County in the North Naples Service Delivery Area in an amount not to exceed 1 mills; and WHEREAS, the North Collier Fire Control & Rescue District on September 30, 2015 adopted Fiscal Year 2015-2016 Final Millage Rate for the North Naples Service Delivery Area following the public hearing required by section 200.065,Florida Statutes; and WHEREAS, the gross taxable value for operating purposes not exempt from ad valorem taxation within the North Collier Fire Control & Rescue District,North Naples Service Delivery Area, has been certified by the Collier County Property Appraiser as $26,147,933,475; NOW,THEREFORE,BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF THE NORTH COLLIER FIRE CONTROL AND RESCUE BB/If 9-22-15 m 161164 RESOLUTION 15-032 SEPTEMBER 30,2015 PAGE TWO OF THREE DISTRICT of Collier County Florida, that the Fiscal Year 2015-2016 operating millage rate for the North Collier Fire Control & Rescue District,North Naples Service Delivery Area, is 0.95 mills per$1,000.00,which is more than the rolled-back rate of .8983 mills per $1,000.00 by 5.76 %. Such millage rate will be collected pursuant to the same manner and form as county taxes. This resolution shall take effect immediately upon its adoption. The foregoing resolution was offered by Commissioner L-0 616/c4 two , who moved its adoption. 1 The motion was seconded by Commissioner Hans°Ai ,and the Vote was as follows: Commissioner Lombardo: ti PS Commissioner Feder: ((es Commissioner Hoffman: NOT PRPSPn3' Commissioner Burke: ties Commissioner Chao: qes Commissioner Crossan: NOT PReseni- Commissioner Hanson: qeS Commissioner McGowan: /1/0 BB/If 9-22-15 2 1611 B4 RESOLUTION 15-032 SEPTEMBER 30,2015 PAGE THREE OF THREE Duly passed on this 30th day of September, 2015 by the Board of Fire Commissioners of the North Collier Fire Control and Rescue District. NORTH I ' FIRE CONTR I = SCUE DISTRICT 1 nnan ! . i •.•.'s!t]!' 'an O r so/i Vice C it Norman E.F er / ol- IRPSP,T Treasurer Richard Hoffman m/.' Commissio ler M.James Burke "Z .-ciis/ Commissioner R.Eliseo Chao /I/0> /RPS?N7 Commissioner Christopher L.Crossan (--11. , irt..,_ - ......,......., _ iiil ,, Commission= 'l -t Hanson Commissioner.11 W' .owan BB/If 9-22-15 3 161 1 B4 RESOLUTION 15-033 A RESOLUTION OF THE NORTH COLLIER FIRE CONTROL & RESCUE DISTRICT OF COLLIER COUNTY FLORIDA, ADOPTING THE FINAL LEVY OF AD VALOREM TAXES FOR THE BIG CORKSCREW ISLAND SERVICE DELIVERY AREA FOR FISCAL YEAR 2015-2016, PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, sections 6(a) and (b) of the North Collier Fire Control & Rescue District's Charter found in section 3 of chapter 2015-191, Laws of Florida, and Section 6 of chapter 2015-191, Laws of Florida authorizes the North Collier Fire Control &Rescue District to levy an ad valorem taxation on property within its boundaries in Collier County in the Big Corkscrew Island Service Delivery Area in an amount not to exceed 3.75 mills; and WHEREAS, the North Collier Fire Control & Rescue District on September 30, 2015 adopted Fiscal Year 2015-2016 Final Millage Rate for the Big Corkscrew Island Service Delivery Area following the public hearing required by section 200.065, Florida Statutes; and WHEREAS, the gross taxable value for operating purposes not exempt from ad valorem taxation within the North Collier Fire Control & Rescue District, Big Corkscrew Island Service Delivery Area, has been certified by the Collier County Property Appraiser as $1,180,436,524; NOW,THEREFORE,BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF THE NORTH COLLIER FIRE CONTROL AND RESCUE BB/If 9-22-15 16 hi. B4 RESOLUTION 15-033 SEPTEMBER 30,2015 PAGE TWO OF THREE DISTRICT of Collier County Florida, that the Fiscal Year 2015-2016 operating millage rate for the North Collier Fire Control & Rescue District, Big Corkscrew Island Service Delivery Area, is 3.45 mills per $1,000.00, which is more than the rolled-back rate of 3.2342 mills per$1,000.00 by 6.67%. Such millage rate will be collected pursuant to the same manner and form as county taxes. This resolution shall take effect immediately upon its adoption.CH4o The foregoing resolution was offered by Commissioner who moved its adoption. The motion was seconded by Commissioner Lin ,and the Vote was as follows: Commissioner Lombardo: CPS Commissioner Feder: (,l QS Commissioner Hoffman: A/oT PReSen 7-- Commissioner Burke: 6/-es Commissioner Chao: LIPS Commissioner Crossan: NOT T kestva Commissioner Hanson: ties Commissioner McGowan: NO BB/If 9-22-15 2 1611 B4 RESOLUTION 15-033 SEPTEMBER 30,2015 PAGE THREE OF THREE Duly passed on this 30th day of September, 2015 by the Board of Fire Commissioners of the North Collier Fire Control and Rescue District. NORT• : ' ' ' ` ! TROL&RESCUE DISTRICT airm=7 •F-- • . •ardo 64341V_ )A1,1- Vice Ch it Norman E. Feder frOT APReSP/7,-- Treasurer Richard Hoffman /l / 1. Commi',loner M.James Burke ,/,. .1„.\ . . ----7 Commissioner R. Eliseo Chao froT Aes-eil — Commissioner Christopher L. Crossan All c_. L, . .e ,011itl. 4111711M.......4- ..•- i1/4,Commissioncj it . I Hanson Commissioner Jo¶s''Gowan BB/If 9-22-15 3 1611 84 RESOLUTION 15-034 A RESOLUTION OF THE NORTH COLLIER FIRE CONTROL & RESCUE DISTRICT OF COLLIER COUNTY FLORIDA, ADOPTING FINAL IMPACT FEE RATES FOR THE NORTH NAPLES SERVICE DELIVERY AREA AND THE BIG CORKSCREW ISLAND SERVICE DELIVERY AREA FOR FISCAL YEAR 2015-2016,PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, impact fees is a funding mechanism that a local government may utilize to pay for public improvements that are necessary to serve new growth; and WHEREAS, in order to be constitutional, impact fees must satisfy a dual rational nexus test;and WHEREAS, the dual rational nexus test requires a local government to show a reasonable nexus between the local government's need for additional capital facilities and the new construction and that a special benefit is conferred upon the fee payers; and WHEREAS, section 8 of the North Collier Fire Control & Rescue District's Charter within section 3 of chapter 2015-191, Laws of Florida, authorizes the North Collier Fire Control & Rescue District to assess impact fees for capital improvements on new construction within its boundaries; and WHEREAS, the calculation of impact fee rates assessed effective for the 2015-- 2016 fiscal year was based upon the most recent and localized data, as evidenced by the Fire/Rescue Service Impact Fee Update Study dated January 2006;and WHEREAS, the accounting of the impact fee revenues and expenditures for each service delivery area are provided for and reported in a separate and segregated special revenue fund entitled Impact Fee Fund; and BB/If 9-22-15 1 1 B4 � I RESOLUTION 15-034 SEPTEMBER 30,2015 PAGE TWO OF FOUR WHEREAS, Collier County collects the impact fees for the District and charges an administrative fee to cover the County's actual costs of such collection, pursuant to an Interlocal Agreement dated September 25, 1990; and WHEREAS, the impact fees adopted by the Board of Fire Commissioners of the North Collier Fire Control and Rescue District for the 2015-2016 fiscal year are imposed in compliance with Section 163.31801,Florida Statutes; and WHEREAS, the final impact fee rates adopted by the Board of Fire Commissioners for the North Naples Service Delivery Area and the Big Corkscrew Island Service Delivery Area were adopted at a Public Meeting held on September 30, 2015; NOW, THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT of Collier County Florida, that the final charges for impact fees of$0.28 per square foot of defined living area for residential development and $0.99 per square foot of useable area for commercial and industrial structures as defined in section 8 of the North Collier Fire Control & Rescue District's Charter within section 3 of chapter 2015- 191, Laws of Florida, are adopted in the North Naples Service Delivery Area to be used for capital improvements that are necessary to serve new growth in accordance with Florida law. No reduction in the assessed impact fee charge is authorized; and BB/If 9-22-15 2 16 i B4 RESOLUTION 15-034 SEPTEMBER 30,2015 PAGE THREE OF FOUR BE IT FURTHER RESOLVED by the BOARD OF FIRE COMMISSIONERS OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT of Collier County Florida, that the final charges for impact fees of$0.82 per square foot of defined living area for residential development and $0.85 per square foot of useable area for commercial and industrial structures as defined in section 8 of the North Collier Fire Control & Rescue District's Charter within section 3 of chapter 2015-191, Laws of Florida, are adopted in the Big Corkscrew Island Service Delivery Area to be used for capital improvements that are necessary to serve new growth in accordance with This resolution shall take effect immediately upon its adoption. The foregoing resolution was offered by Commissioner Mr(iOGVAA) who moved its adoption. The motion was seconded by Commissioner f .°QP ,and the Vote was as follows: Commissioner Lombardo: ye S Commissioner Feder: (/{�S Commissioner Hoffman: /YOT OPS-en�-- Commissioner Burke: cie c Commissioner Chao: tfeS Commissioner Crossan: No7 PRPSQn r Commissioner Hanson: �eS Commissioner McGowan: qes BB/If 9-22-15 3 161 1 B4 RESOLUTION 15-034 SEPTEMBER 30,2015 PAGE FOUR OF FOUR Duly passed on this 30th day of September, 2015 by the Board of Fire Commissioners of the North Collier Fire Control and Rescue District. NORT !ER FIRE C I •' ' •L&RESCUE DISTRICT a'cJ / - Cha . - ,:-..t.-.- • ombardo 1 i/ ?d i . Vice C air Norman E. Feder /1/o r PReSP/7 ,- Treasurer Richard Hoffman Mei / Commission ' M. James Burke 4 ?1, <- .,.:.,.:0) Commissioner R.Eliseo Chao AOT 4cec,j- Commissioner Christopher L. Crossan Commissione , -t Hanson ��. L. Commissioner Jo, %rowan 1313/If 9-22-15 4 16 Is 1 B4 !1 k% rlflAltl RESOLUTION 15-035 A RESOLUTION OF THE NORTH COLLIER FIRE CONTROL & RESCUE DISTRICT OF COLLIER COUNTY FLORIDA, ADOPTING THE FINAL BUDGETS FOR THE NORTH NAPLES SERVICE DELIVERY AREA GENERAL FUND AND INSPECTION/PLAN REVIEW FEE FUND FOR FISCALYEAR 2015-2016; PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the North Collier Fire Control &Rescue District of Collier County, Florida, on September 30, 2015 held a public hearing as required by Florida Statute 200.065; and WHEREAS, the North Collier Fire Control & Rescue District of Collier County, Florida, set forth the final appropriations for the North Naples Service Delivery Area in the amount of$26,321,990 and final revenue estimates in the amount of$25,148,048 for the General Fund for the Fiscal Year Fiscal Year 2015-2016; and WHEREAS, the North Collier Fire Control & Rescue District of Collier County, Florida, set forth the final appropriations in the North Naples Service Delivery Area in the amount of$1,716,796 and final revenue estimates in the amount of$1,701,000 for the Inspection/Plan Review Fee Fund for Fiscal Year Fiscal Year 2015-2016; NOW, THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT of Collier County Florida,that: 1. The Fiscal year 2015/2016 Final Budget for the General Fund for the North Naples Service Delivery Area be adopted, BB/1f 9-22-15 16 B4 I � RESOLUTION 15-035 SEPTEMBER 30,2015 PAGE TWO OF THREE 2. The Fiscal year 2015/2016 Final Budget for the Inspection/Plan Review Fee Fund for the North Naples Service Delivery Area be adopted. This resolution shall take effect immediately upon its adoption. The foregoing resolution was offered by Commissioner Rr who moved its adoption. The motion was seconded by Commissioner Lo ma412 9 ,and the Vote was as follows: Commissioner Lombardo: geS Commissioner Feder: (i e c Commissioner Hoffman: /107" 'n- Commissioner Burke: /1(C) Commissioner Chao: T 1" Commissioner Crossan: ND y— PiQ pnr Commissioner Hanson: yes Commissioner McGowan: /Vo Duly passed on this 30th day of September, 2015 by the Board of Fire Commissioners of the North Collier Fire Control and Rescue District. BB/If 9-22-15 2 16141 B4 RESOLUTION 15-035 SEPTEMBER 30,2015 PAGE THREE OF THREE NORTH C - ' FIRE CONTRO- . RESCUE DISTRICT 11111011111-Fr---. 7,,"ii..1.4/..)•,./:r er— Y*'" ''iiir���M Lombardo y - ,,0 "' I' f Vice C4 it Norman E. Feder freT Pg,ese.1-,- Treasurer Richard Hoffman mni Commissi•-er M. James Burke / - `//rte Commissioner R. Eliseo Chao //Or Jg?&seri 7-- Commissioner Christopher L. Crossan Commissio• -r • Hanson � 1. Commissioner Jo,T4,�`,`'v,^.I BB/If 9-22-15 3 16 I B4 ' "d: RESOLUTION 15-036 A RESOLUTION OF THE NORTH COLLIER FIRE CONTROL & RESCUE DISTRICT OF COLLIER COUNTY FLORIDA, ADOPTING THE FINAL BUDGET FOR THE BIG CORKSCREW ISLAND SERVICE DELIVERY AREA GENERAL FUND FOR FISCAL YEAR 2015-2016; PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the North Collier Fire Control & Rescue District of Collier County, Florida, on September 30, 2015 held a public hearing as required by Florida Statute 200.065; and WHEREAS,the North Collier Fire Control & Rescue District of Collier County, Florida, set forth the final appropriations for the Big Corkscrew Island Service Delivery Area in the amount of $4,101,022 and final revenue estimates in the amount of $4,093,719 for the General Fund for the Fiscal Year Fiscal Year 2015-2016; NOW, THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT of Collier County Florida,that: 1. The Fiscal year 2015/2016 Final Budget for the General Fund for the Big Corkscrew Island Service Delivery Area be adopted, This resolution shall take effect immediately upon its adoption. The foregoing resolution was offered by Commissioner CAcio who moved its adoption. Loin The motion was seconded by Commissioner ""m AaO , and the BB/If 9-22-15 B4 RESOLUTION 15-036 SEPTEMBER 30,2015 PAGE TWO OF THREE Vote was as follows: Commissioner Lombardo: tie S Commissioner Feder: yes Commissioner Hoffman: /VOT ui PSPor Commissioner Burke: /7 0 Commissioner Chao: (./P Commissioner Crossan: /✓ot PRP..SPar' Commissioner Hanson: yes Commissioner McGowan: 1)0 Duly passed on this 30th day of September, 2015 by the Board of Fire Commissioners of the North Collier Fire Control and Rescue District. NORTH e FIRE I ! & RESCUE DISTRICT an - er Lombardo Ø*4r Vice Ch it Norman E.Feder Aar ASP/7t Treasurer Richard Hoffman BB/If 9-22-15 2 161 'l 84 w RESOLUTION 15-036 SEPTEMBER 30,2015 PAGE THREE OF THREE Cornp241 on! M. James Burke ryze.,,,,e,,,,/c.f.,2W i Commissioner R. Eliseo Chao Nor PR.e se07- Commissioner Christopher L. Crossan Commission,/ . ;t Hanson Commissioner Jo NI;wan BB/If 9-22-15 3 1611 „,„„ ro RESOLUTION 15-037 A RESOLUTION OF THE NORTH COLLIER FIRE CONTROL & RESCUE DISTRICT OF COLLIER COUNTY FLORIDA, ADOPTING THE FINAL BUDGET FOR THE NORTH NAPLES SERVICE DELIVERY AREA IMPACT FEE FUND FOR FISCAL YEAR 2015/2016; PROVIDING FOR AN EFFECTIVE DATE. WHEREAS , the North Collier Fire Control & Rescue District of Collier County, Florida, on September 30, 2015 held a public hearing as required by Florida Statute 200.065; and WHEREAS, the North Collier Fire Control &Rescue District of Collier County, Florida, set forth the final appropriations in the North Naples Service Delivery Area in the amount of$1,800,000 and final revenue estimates in the amount of$1,800,480 for the Impact Fee Fund for the Fiscal Year 2015-2016; NOW, THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT of Collier County Florida,that the fiscal year 2015/2016 Final Budget for the North Naples Service Delivery Area Impact Fee Fund be adopted. This resolution shall take effect immediately upon its adoption. The foregoing resolution was offered by Commissioner ucuic0 , who moved its adoption. BB/If 9-22-15 1611 B4 RESOLUTION 15-037 SEPTEMBER 30,2015 PAGE TWO OF THREE The motion was seconded by Commissioner reoPiz , and the Vote was as follows: Commissioner Lombardo: yPs Commissioner Feder: Commissioner Hoffman: /VOT PResem- Commissioner Burke: Commissioner Chao: Lees Commissioner Crossan: /1/Dr PRPSPrrr- Commissioner Hanson: qej' Commissioner McGowan: tie S Duly passed on this 30th day of September, 2015 by the Board of Fire Commissioners of the North Collier Fire Control and Rescue District. NORTH CO ROL&RESCUE DISTRICT pher Lombardo Vice C air Norman E.Feder BB/If 9-22-15 2 1611 B4 RESOLUTION 15-037 SEPTEMBER 30,2015 PAGE THREE OF THREE Nor PRespoi Treasurer Richard Hoffivan m Commissioner M.Jame Burke v' Comn issioner R. Eliseo Chao A!/o r PReseo r Commissioner Christopher L. Crossan Commissioner '�. - Hanson ....„ „ _- Commissioner Jo 1. n BB/1f 9-22-15 3 161 1 64 RESOLUTION 15-038 A RESOLUTION OF THE NORTH COLLIER FIRE CONTROL & RESCUE DISTRICT OF COLLIER COUNTY FLORIDA, ADOPTING THE FINAL BUDGET FOR THE BIG CORKSCREW ISLAND SERVICE DELIVERY AREA IMPACT FEE FUND FOR FISCAL YEAR 2015/2016; PROVIDING FOR AN EFFECTIVE DATE. WHEREAS , the North Collier Fire Control & Rescue District of Collier County, Florida, on September 30, 2015 held a public hearing as required by Florida Statute 200.065; and WHEREAS, the North Collier Fire Control& Rescue District of Collier County, Florida, set forth the final appropriations in the Big Corkscrew Island Service Delivery Area in the amount of$102,195 and final revenue estimates in the amount of$400,105 for the Impact Fee Fund for the Fiscal Year 2015-2016; NOW, THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT of Collier County Florida, that the fiscal year 2015/2016 Final Budget for the Big Corkscrew Island Service Delivery Area Impact Fee Fund be adopted. This resolution shall take effect immediately upon its adoption. The foregoing resolution was offered by Commissioner C /10 , who moved its adoption. The motion was seconded by Commissioner reDe.g , and the BB/1f 09-22-15 lóji B4 RESOLUTION 15-038 SEPTEMBER 30,2015 PAGE TWO OF THREE Vote was as follows: Commissioner Lombardo: ef1°S' Commissioner Feder: LeS Commissioner Hoffman: A491" PRPSPo,- Commissioner Burke: (f eS Commissioner Chao: Commissioner Crossan: NO7- / eeSenr Commissioner Hanson: yes Commissioner McGowan: (f eS Duly passed on this 30th day of September, 2015 by the Board of Fire Commissioners of the North Collier Fire Control and Rescue District. NORT ' i LIER FIRE CONTR RESCUE DISTRICT ' airman . .. er Lombardo Ageit—LAilf 3e1 5'7 / Vice C :it Norman E. Feder /1/a r "RPSPlrr Treasurer Richard Hoffman BB/lf 9-22-15 2 1611 84 RESOLUTION 15-038 SEPTEMBER 30,2015 PAGE THREE OF THREE 1111;1 / l J / Commissioner M. James : ,47-e — Commi loner R. Eliseo Chao /I/o7 PRe sea T Commissioner Christopher L. Crossan (":94 • Commissio r M. T,t Hanson Commissioner John c\ .n 1 BB/If 9-22-15 3 6 , 1611 B4 - Y FIRE NORTH it COLLIER RESCUE T 2016 1 4104;' i jiler 4 FINAL BUDGET Fiscal Year 2015-2016 (October 1, 2015-September 30, 2016) For Approval at September 30, 2015 Final Budget Hearing mz 161 1 BA North Collier Fire Control and Rescue District Fiscal Year Budget 2015-2016 TABLE OF CONTENTS General Information Board Members 5 District Staff 6 Budget Planning Calendar ••• 7 District's Mission Statement 8 Organizational Chart 9 Letter from the Fire Chief 10 Budget Overview General Fund Summary •• 12 Impact Fee Fund Summary 23 Inspection Fee Fund Summary 25 General Fund Revenue Detail Revenue Overview 27 Ad Valorem 28 Interest 28 Other Revenue 29 FireWatch 30 General Fund Revenue Recap 31 General Fund Expenditure Detail General Fund Expenditure Overview .. 32 Salaries .. 33 Retirement—Commissioners 37 On Call Pay 38 Professional and Incentive Pay 38 Overtime 39 Training Bonus 41 Holiday Pay 41 Sick Time Payout •• 42 Vacation Payout . 42 Retirement—FRS 43 Retirement—Chapter 175 44 Social Security 45 Worker's Compensation 45 Short/Long Term Disability 46 Life/Health Insurance 46 Post Employment Health Plan 47 2 1611 g 4 North Collier Fire Control and Rescue District Fiscal Year Budget 2015-2016 Table of Contents(Continued) District Physician—Clinic and Employee Physicals 47 Retirement Recognition 48 Unemployment Insurance 48 Operating Expenditures: Building,Auto, Property, Liability Insurance 49 Communications 49 Telephone 50 Utilities 51 Vehicle Maintenance 51 Building Maintenance—General 52 Building Repair&Maintenance—Station 10&Administration 53 Building Repair&Maintenance—Station 12 53 Building Repair&Maintenance—Station 40 54 Building Repair&Maintenance—Station 42 54 Building Repair&Maintenance—Station 43 54 Building Repair&Maintenance—Station 44 55 Building Repair&Maintenance—Station 45 55 Building Repair&Maintenance—Station 46 55 Building Repair& Maintenance—Station 47 56 Building Repair& Maintenance—Station 48 56 Building Repair&Maintenance—Essential Services#1 56 Equipment Repair&Maintenance—Fire 57 Equipment Repair&Maintenance—SCBA 57 Equipment Repair&Maintenance—Nozzle 57 Computer Maintenance 58 Hydrant Maintenance& Repair 59 Emergency Medical Services/Supplies 60 Office Supplies 61 Office Supplies—Prevention 61 Protective Gear 62 Uniforms 62 Station Supplies 63 Office Equipment—Non-Capital 63 Office Equipment-Non-Capital-Prevention 63 Fire Equipment—Non-Capital 64 Shop Equipment—Non-Capital 64 Warehouse/Logistics Equipment—Non-Capital 65 Professional Fees 65 Collier County Property Appraiser 66 3 161 r ,, North Collier Fire Control and Rescue District Fiscal Year Budget 2015-2016 Table of Contents(Continued) Collier County Tax Collector 66 Auditor Fees 66 Water&Sewer Assessment-Station 44 67 Travel & Per Diem 68 Public Information Office 69 Vehicle Fuel &Oil 69 Training&Education(Courses/Conferences) 70 Training Supplies 71 Miscellaneous Expense 72 Subscription/Dues 72 Legal Advertisements 73 Subscription/Dues—Prevention 73 Dive Rescue Team 74 Fire Prevention Materials&Supplies 75 Hazardous Materials Team 76 Technical Rescue Team 77 K-9 Team 78 Boat Team 78 CERT 79 Contingency 79 Capital Purchases: Station Improvements &Equipment 80 Fire and Rescue Equipment 81 Protective Gear 81 Medical Equipment 81 Communication Equipment 82 Computers 82 TRT Equipment 83 Boat Team 83 Vehicles 83 HazMat Team 84 Fire Apparatus 84 4 1611B4 --...„, ,,. ..„,... .. „..... North Collier Fire Control and Rescue District BOARD OF FIRE COMMISSIONERS J. Christopher Lombardo, Chairman Norman E. Feder, Vice-Chair Richard Hoffman,Treasurer M.James Burke, Commissioner R. Eliseo Chao,Commissioner Christopher Crossan. Commissioner Margaret Hanson, Commissioner John McGowan, Commissioner cif11 , rt I Mar .„,, ,,, .., .., a ::� „r,........., ,. „. , . ,,,, , .„, ,, .. 7 , Christopher her Lombardo p Norman Feder Richard Hoffman M.James Burke >f 44 4 ''tau e { '°' .. � � F „ it rtelip. i .4 ' = u. - R. Eliseo Chao Christopher Crossan Margaret Hanson John McGowan 5 161i B4 • North Collier Fire Control and Rescue District DISTRICT STAFF Orly C. Stolts Fire Chief Rita Greenberg Executive Chief Becky Bronsdon Assistant Fire Chief of Administrative Services Mike Ginson Assistant Chief of Essential Services Jorge Aguilera Deputy Chief of Emergency Medical Services Eloy Ricardo Deputy Chief of Fire Prevention Eric Watson Deputy Chief of Training and Life Safety 6 1611 B4 North Collier Fire Control and Rescue District Budget Planning Calendar Fiscal Year 2015-2016 June 1,2015 Estimated Preliminary Property Value Provided by Collier County Property Appraiser July 15,2015 Board of Fire Commissioners Establishes Preliminary Maximum Millage Rate for DR-420 At July 2015 Regular Board Meeting August 12,2015 Budget Workshop 5:30 p.m. Station 45 September 9,2015 Tentative Budget Hearing 5:30 p.m. at Station 45 September 23,2015 Final Budget Hearing 5:30 p.m. Big Corkscrew Station#10 Administration Building 7 1611 B . North Collier Fire Control and Rescue District OUR MISSION: The mission of the North Collier Fire Control and Rescue District is to protect lives and property in an efficient, yet effective manner, while maintaining the utmost level of respect for one another and illustrating a high standard of ethics and dedication to the care of our customers. OUR COMMITMENTS: TO OUR RESIDENTS AND THE COMMUNITY We are committed to meeting the needs and expectations of our residents today and in the future,to develop innovative solutions to the service delivery challenges we encounter, and to provide rapid response delivered by dedicated and caring professionals. TO OUR EMPLOYEES: We are committed to providing a working environment characterized by trust and respect, supportive of open and honest communication, and fostering professional growth, community involvement, and illustrating the highest ethical, moral and personal standards to incite public trust. "Efficient,Effective and Quality Service Today and Tomorrow " 8 161 1 64 1 .;.;ryer " North Collier Fire Control and Rescue District NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT naan FIRE CHIEF — pc,, M. * III (STOLTSI I Feat Is) SoWars ASSISTANT CHIEF ASSISTANT CHIEF CH ADMIN SERVICES EXECUTIVE CHIEF' ESSENTIAL SERVICES' (BRONSDON) (GREENBFRG) (GINSON) �'ll6 Ill I f 1 I 1 1 PIMA ..�, AUftt fm,ncr nA Adm1. Ckanaeb lfi .�a.r,ll. 0111 Asa1YM U) U) NI !A 1 DEPUTY CHIEF DEPUTY CHIEF DEPUTY CHIEF DEPUTY CHIEF UFE SAFETY OPERATIONS L TRAINING' — EMS (RICARDO) ISWANSON} (WATSON) (AGUILERA) ' f I I ....64..19 f •Nartli Wb an Carranle BaTIN,an .ion I,SOOT CNam CaavnaMa Gptall OW T ( aw,aNa OttalaI art.■a r l. .C, .a; e.t..e.ce. ui I I DI,...+rt a bl.-, Deowr f•lArMr.r 1 Capon Lieutenant C.yl.n j Mw Co-.t,gat ca to Wry COnf4rtan 4a1Pw 4:.Yw GO." IlI I ht.. = ).-ae..w. 1.tpetbrt sea*woo, lvile�+ei, lr.,hnaus 44 I* Iq I r--- I ,mtelr, fr',i., 1refp., I 1 I rw,.w..I.,AYPrNw4`4PP f.frnr.M. TOTAL 50 TOTAL SO TOTAL SO .C■l lwnaf••.n rnraweb..a.•Pr M......01/7/1* SA411r40,0[,O4?kerb Cww &..e NIbs499...6...4/PPIWO...— 9 161 134 I- North Collier Fire Control and Rescue District TO THE BOARD OF FIRE COMMISSIONERS AND RESIDENTS OF OUR DISTRICT: On January 1, 2015, the North Collier Fire Control and Rescue District was created by the merger of the North Naples Fire Control and Rescue District and the Big Corkscrew Island Fire Control and Rescue District. This merger followed the November 4, 2014 vote by residents from both Districts who overwhelmingly approved the merger of these two independent special districts. On behalf of the staff of the North Collier Fire Control and Rescue District, I am pleased to present the first budgets for the North Collier Fire Control and Rescue District General Fund, Impact Fee Fund and Inspection Fee Fund for the fiscal year ending September 30, 2016. The North Collier Fire Control and Rescue District is comprised of two service delivery areas: the North Naples Service Delivery Area ("North Naples SDA") and the Big Corkscrew Island Service Delivery Area ("Big Corkscrew SDA"). Pursuant to the District's enabling legislation, as long as there are different millage rates for each service delivery area, separate budgets and cash reserves must be maintained. Therefore, the General Fund budget of the District is comprised of the budgets for each service delivery area, identified separately, combined to create the North Collier Fire Control and Rescue District General Fund Budget. Costs for each service delivery area are derived by allocating a percentage of the total cost of each budget line for the District as a whole to each service delivery area. Like all independent fire districts, almost all of our revenue is generated by property taxes. We do not charge a fee for providing fire protections services. Each year, the Collier County Property Appraiser establishes the taxable value for property located within the District, and the Board of Fire Commissioners establishes the millage rate which, according to the District's Enabling Act, cannot exceed 1 mil, or $1.00 for every $1,000 of taxable value in the North Naples SDA, and 3.75 mils, or $3.75 for every $1,000 of taxable value in the Big Corkscrew Island SDA. For the fiscal year ending September 30, 2016,the Board of Fire Commissioners has established the millage rate at 0.95 mils in the North Naples Service Delivery Area and 3.45 mils in the Big Corkscrew Island Service Delivery Area, opting to levy taxing rates below the maximum millage rate approved by the taxpayers. For fiscal year 2015-2016, the appraised taxable value of property within the District's boundaries is $27.3 Billion. This appraised value represents an increase of 7.9% in the North Naples SDA and 13.7% in the Big Corkscrew SDA over the prior year's taxable value. 10 1611 B4 North Collier Fire Control and Rescue District The 2015-2016 year marks the first full year of our new District and the transition from two districts into one continues. With the support of the Board of Fire Commissioners, our employees and the community, the transition process is well underway. As we look forward to the 2015-2016 year, we anticipate continued advancement in the provision of quality care, excellent public service and increased efficiencies. DISTRICT GOALS The District's goals include: 1. Develop strategic plan for future delivery of fire and emergency medical service. 2. Maintain quality Advanced Life Support non-transport delivery. 3. Expand public knowledge of the District's mission. In addition to addressing the goals of the District, this budget adheres to three financial principles: 1. Project revenues at realistic levels 2. Fully fund operating requirements 3. Maintain cash reserves at a fiscally responsible level A significant part of the annual budgetary process is the review and updating of the District's Five Year Strategic Plan. The Five Year Plan identifies needed capital improvements, infrastructure and equipment and facilities requirements over the next five years, and works in conjunction with the annual budget to ensure the Plan is realistic and fundable. A Workshop to update the current Five Year Plan was held on July 15, 2015, and the updated document will be presented to the Board for approval at the September 10, 2015 Board Meeting. CONCLUSION The District's annual budget is one of the most important policies adopted by the Board of Fire Commissioners each year, reflecting the financial policies by allocating the appropriate level of funding for the operation of the District. It must be noted that the budget remains an essential tool for the operation of the District, and must be evaluated regularly as actual funding requirements are met. ORLY STOLTS Fire Chief 11 1611 B4 . ,,,..,..„.„ (.,.. y.w ' North Collier Fire Control and Rescue District Fiscal Year Budget 2015-2016 GENERAL FUND BUDGET SUMMARY • The General Fund Budget reflects a reduced millage rate of 0.95 mils in the North Naples SDA and a reduced millage rate of 3.45 mils in the Big Corkscrew SDA. North Naples SDA Property Value and Millage Rates 5 0000- $27 000.000.000 4 5000 $26,000,000.000 4 0000-. _,._ __ ,. I $25,000.000,000 35000-._ �_._t.. ._. 3 0000-__ �___._n11--- -i $24,000,000,000 i , $23000,000.000 ®, 1 5000 111111 $22,000 000,000 1001 . __ I �I 521,000,000.000 0 5000-,_— 0 0000- ____ $20 000.00Q 000•012-2013 2013.2014 2014-2015 2015'016 I. Appraised Property Value 322,270646,813 $22,908,452,500 _$24,230,360,813 526,147,933.475 Maley Pale 1.0000 1.0000 0.9500 0 9500 12 1611 B4 1 North Collier Fire Control and Rescue District Big Corkscrew SDA Property Values and Millage Rates 50000- - $1400.000,000 4 5000�.__. __ 1 - $1,200,000000 4 0000 - —. 3 5000------ * $1,000,000,000 3 0000---- .._.-- • $800000000 25000—m._. _- • $600000000 2 0000 { --_: 15000 I }}1 , ---.• $400,000,000 10000— — ---1 l• $200000000 0 5000.. -- t 0 0000 2012-2013 2013-2014 2014-2015 2015-2016 r ,Appraised Property Value $887,755,997 $930,912.861 $1,036,884,318 $1,180.438,524 !Allege Rate 3.5000 3.5000 3.5000 3.4500 13 1611 B4. North Collier Fire Control and Rescue District Total General Fund revenue for the North Collier District is $28,459,958 or 7% more than the prior year. • Increase in revenue is due to the increase in taxable property value and the resulting increase in Ad Valorem revenue, even with the levy of lower millage rates in both service delivery areas. Total budgeted expenses for the North Collier District are$29,797,308, or 7% more than the prior fiscal year. • Personnel expenses constitute 80 percent of total General Fund expenditures, with employee wages representing the largest percentage of the District's personnel expenses. Unlike the private sector, the District cannot merely cut personnel to reduce costs. As an emergency responder, loss of personnel is a public safety issue, and cutting staff results in lowering the level of service to our community, placing life and property at risk. The 2015-2016 budgeted personnel expenses reflect an increase of $1,508,202 as compared to the prior fiscal year. This increase is due to the addition of 9 firefighters and 2 inspectors midway through the 2014-2015 year so only one half of the fiscal year expense is reflected in the prior year budget, and the addition of 15 firefighters positions (12 funded through the Safer Grant), 1 fire inspector, 1 EMS Lieutenant and three support positions in the 2015-2016 year. Operating expenses represent those costs associated with operating and maintaining the District's facilities, equipment, apparatus and services. Operating expenses contained within the 2014-2015 budget reflect an increase of$336,630 as compared to the prior fiscal year. • Capital expenditures provide for the purchase of capital assets, including vehicles, apparatus, computers and equipment that exceed $1,000 in cost and have a useful life of more than one year. The total capital expenditures provided for in the 2015-2016 budget represent an increase of $321,454 as compared to the 2014-2015 budgeted amount. The capital purchases are funded by the General Fund reserves, and include one replacement fire engine, a replacement quick response unit, and other replacement fire and medical equipment. 14 1611 j4 North Collier Fire Control and Rescue District 2015-2016 General Fund Total Expenditures a Personnel i Operating Debt Service Capital 15 1611 B4 . r =_ i ,,,..,.. .,....,....„. .., North Collier Fire Control and Rescue District Pursuant to District Policy Section 40.09— Fund Balance and Reserve Policy, the Board has established that the projected deficit for a single fiscal year will not exceed 10 percent of the budgeted expenditures, and at no time will total General Fund reserves be less than the Assigned Fund Balance Operating Reserve plus 40 percent of that amount. Projected use of reserves is $1,181,245, all to fund capital purchases, which falls within the noted parameters of the Fund Balance and Reserve Policy. Total projected General Fund Cash Reserves at 9-30-16 is$14,478,387. Fund Beane 17500000 T 17000000 16500000— iii_ 16000000. , E` r o Fiscal Year Ended 15500000— _ F a 9130111 ■9130/12 15000000 ! 09!30/13 '.' 139/30/14 14500000 r 9/30/15 c 9130/16 14000000-`--_-- ■ III 13500000— ism 13000000 Nig 11111 I g 12500000 —' Fiscal Year 9130/11 9130112 9130113 9130114 9130/15 0/30116 Ended 16 . 1611 B4 N n O N N N N N N N N a �I""fg iffIllg 116 U e�� d yep oddr1Vg doogddO d = .2'46° qd e me + 1O Q QQ g ,ja, a ES . . F Il .S$ . . 5 . 3$S , , Sm °u '' R N a mVei am C pp N p > o N M M M M N ...... N M 11111111111111111111111111111 ii, AR aNg b 'N S -V�a9 O i N ....« M N ....« ! It N v p ° g E ; V O N M MM N M ^^ "p n ^ o N wi. y C N M N oN p pp SM M N M G.0 1 a- a N .°w c a I! M M M M N MEI ligillidi N N gg O gg 44 ssnmsIIF IIIII I!r N r N R W3 ' 7a N N a a 40«« «««« Maaa a MN , N p • 0S S MI III MI 0010 .n •O R0N' p9-••;N py.-aa N^94 ;0 O C 'r N g O= m M N M M M N N N M M g E4 o m n a € 7 . W 3 9 tiara E $yu� ot297 qc8 c. E llE I :s.- w N N O N N N N N O. ........ N N N N N N. 1611 B4 . 2 22 282222244244 444442422322 2 8422422222 N gN NggNd4NN11N1 Si SS1$ Mill S 4gNNSNNN404 13,,.- n d.A 19.Wlmoi:vr=Wgan.9g. oNo op ,g, �l.. 4"g4ga$ag 8 c� Cei� O g ggg g ,; gN 2 ' 3ig.E388E?3 0 . 4 . . n� ' open ' wo $ o m 403;~2 n ON N.a 00 q0 oA♦a b W mil. 1001 01.'1 �m 4. eg' ff `O�=wfiggi•ae m g e., oriui g v _e�i"�R,'_n,'v.er4.��^ o j, $ p � o N peps 8pp�p 8088 pp pp pp 8pp n pp p1 pp mp p N .��y( 1bpO PJ 0d 10 NOA OCp p0�0d ' y§W... 001 ' W UI.0.7.R i0 O,'fV N10m {eYe V O •l C • qg W tt%41,810.0^FI g gi.Ngt gfA-O� b 5ne tellytwl .z. ' ,- �0 l$ N N-N "iN O N O 00 ' N O NN O a7 Y. yu a g '.——, l.'!l�$'o N"� nN40 0"�m'd0e m dog:0`13V'3•rcar�i 5��rQ r . .= i�32 p401 �y eep qq qq app ��pp �p.1 �pe� �y ��pp�ra1 0y�p ii. 0/ m mm �O ti��..00-O OO 10aaga 1...qa� Oa.ga M n 10 i 0V O 839311428§ o-a O 10 NN m o" gig ;77 ag 0-.6ras *piaci fi v° m a N MN I a N gs ' 8 - 18 " " . . . , 0 . . ,0 . , 1pg . § . . ,.y. Oi P O W�: m N O O a • b n O N 0 Mi . N NN NN NNNNNN N NNNNN *DiannC. I . O , , Og , g g A e C N a 0 N Is.ppp0 p pp pN pp p aq pa ,p. a �a}1 , p �0 a.+p f 17, . i�ut 1-pN ill CO 0o.n p�a1o01'1 O.0 ., ' Nob O PNlbb N 181.0 N{mp W NG W I4.2_ Vii m gg 2.1;i R:://4ti K VNNmts K4/"fiN 2 'mW44-44- Om o o ' !V 19 , ate" g�q2 A N g g g g g Q g g l . pp.O mm gE gp8533o88eo0e 00.0 good A AAllin.oAAAAo 2 A b y ti 11-40 0gn 2 g a Nn0 Ml 0:- O NN N 0._ ,00 N N'-O.03 a/,�F 1D qlz h c. ,. ` ' N W'( O N 4,O o 24 w.�'VmMNl9ig�m N� nN42 22m'�o�° m r.�f,m 22ria Coq y ai d • m N e C C a. a n g �� a s� o $ mig ; CI. . ;I i t St ss° 3 =sed < : e � e `e ° li ;4 4 4E S ti 4E t Eliot, 1Iii lls eZ - 1,q,4w E 1tItovggage i it ti eo > a 3<L_ 11::$ % Q4`�a19., " � -5fa� gMwsCCCCCI, _ g 44 .W�. r- .11i111 1 €1 loo'o ogk em#a,g ELtEggE gS ? wt z + el'Aeveevv e2yvv a f,t 33°33 t5 E V. V E E seat E S CYO. h VJ Nl%1�LLSO O �vp,0a FC�tp�N fg QUI N.Op 0 JJ 68422422222 '='=�¢¢¢R S7 l e Ng 282222234244 4 4 2 4 4 8 4 2 2:S 22-; p 1611 BB4 A A 2:22 3123 2:8 7 r 23E26" ':; 116 x � 0 4 -x x x°x�� * e :4 83444° I "13°4 �N o .� 9 cr' i d pp 8 N rSC�m N N O°O 1 M W ,C 8 8 I V Spq O OI oO S M N O M M N O N♦N N N M N F I F M M�N-Np„I♦f l 11111111111111111111111 • Q1 :111i111111111111111111111 ! 1111111111111111111 - I 1ST , A A O o:eeSISS i s P O"N A 2'31' 3/80 ' 2333t 332.- I 161 1 B4 I Nfq* ' ""-"N NNNAN A R3NRgA AXAA:;AM 35 1 ex x xxx x x xxxx xxx x x mat 4g 114.44 4F5a� 6 4 444445. ooh "" 1 s O-e '.'9,$ 3 h^"h$ °N♦ m t ::PA-ONN w3 n P. 0 0 0 a;; e�; i0 4 g$ QQ Q n "° 1 �s��s , , °me`Z+ , w a Rio$ , Rio !WIFE'o ' ' ' ! '}o n a n1.AQ .- 3 ^ I.o/. N 0,, $ •J, p NN N N 131111111111111111111! iiiIiiiiIiIiI1idiiiIIHIIIiIiI' NI Milaili Milidiliiiiiiiall • H ! a T W 0 31111111111111111 111111diiiiiiiiii° � $ge e $gg o e $m $° $Q 1 ti v m I .. N NN N N NN .. N N 1- O 'V $ e1 6 l i ; r t _ 1E81_ A i r I. IF u 1 €_ ve r Iii {CE ( W a t N +Q IZN WI pp V 1a�1 l> pp ^gN oNp S ,' f4 m pi H 1 o g y NRr ' '���NiNNNNM N N�ARNA AAAl'MMAA S 'Y 6 a 3 161134 3V22333""-""'" m mm3 N 3n O • N m s xn vii ' 11r�0 m a a N � 7 e E � e0 do 11111111111111111110111 7 _ _ W a • !7. 13111111111111111111101111111;• 11111111i11111111111110 131111111111111111111111111 '. 111 M Ste» . S � • c ? � °a � E � !� Eiu�_C Ewe? HaE a • F° ; �s�E�ipE o~ ypLir - '� E�e� �° is i e ,t,' +p WLLO.qS U p�mF ?� ��W►�p U D. U W ,b w 0 0 0 0 3 ...... 1611 B4 o� c E to a S •� 0 11111111111110 - HIiIIIIIIIiI1I' k • C_ O • IIIIIiIiIIIiIiIIIiII� 111111111 IIihiikiiiiiI1! § H KIP Z m " ,k E it? � 111 • tie°S Ecru a38 e e lW Eoo :°• � �c - �• P s t � E �9� ?� x 161 1 84 North Collier Fire Control and Rescue District FISCAL YEAR 2015-2016 IMPACT FEE FUND BUDGET SUMMARY Chapter 99-450, Florida Statutes, the District's codified enabling act, establishes the Board of Fire Commissioners' right to assess impact fees in Article VI, Section 8. Pursuant to Florida law, an impact fee must comply with the "dual rational nexus" test which requires "a reasonable connection, or rational nexus, between the need for additional capital facilities and the growth in population generated by the subdivision." Additionally,there must be a reasonable connection between the expenditure of the funds and the benefit to those paying the fee. Impact fees must be designated and segregated for the purchase or construction of capital assets required due to growth of the District. Costs to maintain staff or replace a facility or piece of equipment may not be funded by impact fees. The Board of Fire Commissioners establishes the impact fee rate schedule each year by resolution when adopting the annual budget for the fund. In January of 2006,the District, along with the other independent fire districts in Collier County, received a study on impact fee rates prepared by an independent consultant. Based on that study,the District established impact fee rates at $.28 per square foot of residential structure and $.99 per square foot for commercial structures in the North Naples SDA, and $.82 per square foot of residential structure and $.87 per square foot of commercial structures in the Big Corkscrew SDA. In March of 2015, the Board engaged the consultant firm of Tindale- Oliver to prepare an updated impact fee study for the new North Collier Fire Control and Rescue District. That study has not yet been completed. Until such time as that study has been completed and accepted by the Board and the required public hearings have been held,the Board has adopted the current fees in existence in each service delivery area. Impact fee revenue has recognized a significant increase during the last twelve month period. As such, budgeted impact fee revenue for the 2015-2016 year reflects the upward trend in estimated receipts for the fiscal year ending 9-30-15. In the North Naples SDA, budgeted impact fees reflect an increase of$400,000, or 29%as compared with the prior year budget, while in the Big Corkscrew SDA, budgeted impact fees reflect an increase of$163,000, or 68%as compared with the prior year. Impact Fee Budget Highlights: • North Naples SDA o Repayment of loan to General Fund for construction of Station#48 o Emergency signal at Station#42 • Big Corkscrew SDA: o Debt service payment o Protective Gear for new hires 23 16 i i B4 ,,,_,, , ‘,.,,,..: North Collier Fire Control and Rescue District NORTH COLLIER FIRE CONTROL&RESCUE DISTRICT IMPACT FEE FUND BUDGET-2015-2016 North Naples SDA Big Corkscrew SDA Estimated Estimated INCOME Budget 14-15 530-15 fiudaet 15-16 Budaet 14-15 9-30-15 pudaet'V-16_ 1 Impact Fees 5 1.400,000 $ 1,848,215 $ 1,800,000 5 237,000 $ 400,225 $ 400,000 2 Other 3 Interest $ 2000 5 385 $ 480 S 300 S 230 $ 105 TOTAL INCOME $ 1,402,000 $ 1,848,600 $ 1,800,480 $ 237,300 $ 400,455 $ 400,105 1 Co $ 21,000 $ 13,487 S 24,000 $ 3,555 $ 2,832 $ 5,253 Interest to 2 General Fund $ 31,036 $ 8,661 $ 22,500 Repayment to 3 General Fund $ 1,400,000 4 Debt Service Principal $ 57,500 S 57,500 5 57,500 5 Debt Service Interest $ 31,000 $ 19,442 S 19,442 6 Construction in Progress $ 5,000 5 1,500 S 5,000 Station#48- 7 Construction $ 2,000,000 $ 2,459,832 Office Equipment& Station 8 Equipment 5 97,314 $ 31,000 $ 19,442 9 Emergency Sign $ 360,000 S 353,500 10 Apparatus 11 Protects a Gear $ 19,800 $ 21,677 $ 15,000 12 Fire Equipment $ 150,000 $ 181 307 $ - $ - Total Expenses S 2,581,836 $ 2,782,258 $ 1,800,000 $ 128,055 $ 100,716 $ 102,195 Fund Balance (Deferred Revenue)at 9- 30 S (486,276) $ - $ - $ 700,000 $ 716,439 $ 1,016,178 Income $ 1,402,000 $ 1,848,600 $ 1,800,480 $ 237,300 S 400,455 5 400,105 Expenses $ (2,581,836) $ (2,782,258) $ (1,800,000) S (128,055) 5 (100,716) S (102,195) Fund Balance (Deferred Revenue)at 9- 30 $ (1,666,112) 5 (933,658) S 480 $ 809,245 S 1,016,178 $ 1,314,088 Interfund Transfer from GF $ 1,666,112 $ 1,253,252 Fund Balance 9-30- $ - $ - $ 480 $ 809,245. $ 1,016,178 S 1,314,088 24 1611B4 North Collier Fire Control and Rescue District FISCAL YEAR 2015-2016 INSPECTION/PLAN REVIEW FEE FUND BUDGET SUMMARY Note: This fund is only in existence in the North Naples SDA In February of 2003, the Board of Fire Commissioners established the Inspection Fee Fund by Resolution 03-001. This fund was created in compliance with Collier County Resolution 01-131 dated July 31,2001. In June of 2014, the Board of Fire Commissioners elected to assume the duties of fire code plan reviews for the District, formerly performed by the Collier County Fire Code Official's Office. Four plan reviewers were hired, and an Interlocal Agreement was entered into with Collier County to imbed the District's plan reviewers in the County offices to provide a better level of service to the public. The revenue generated by the fire code plan review and the inspections of new construction is segregated into the Inspection/Plan Review Fee Fund, as are all attributable expenses. The costs associated with the plan reviewers, as well as the District's fire inspectors assigned to new construction inspections, are also allocated to this fund. Where appropriate, a portion of an employee's wages and benefits are allocated to this fund. The operating expenses associated with the plan review and new construction inspection services are also allocated to this fund, including the annual lease payment of$50,000 to Collier County. As with impact fees, new construction inspection fees and plan review fees have recognized a significant increase over the past twelve months. As such, projected revenue for this fund reflects an increase of 39%as compared to the prior year. Expenses for the 2014-2015 year reflect an increase of 35% due to the costs for additional personnel and the purchase of replacement vehicles. 25 161 1 84 0..._,4,8 North Collier Fire Control and Rescue District NORTH NAPLES SDA-NORTH COLLIER FIRE CONTROL 8 RESCUE DISTRICT INSPECTION FEE FUND 2015-2016 Amended Budget Estimated Budget Variance Percent of 2014-2015 Sent.30.2015 2015-2016 14115 vs.15/16 Variance (NCOn 1 Inspection Fees $ 670,000 $ 800,000 S 850,000 $ 180,000 26.87% 2 Plan Review Fees S 550.000 $ 800,000 $ 850,000 $ 300,000 54.55% 3 Interest $ 1.000 .$ 1,000 $ 1.000 $ 000% Total Income $ 1,221,000 $ 1,601,000 $ 1,701,000 $ 480,000 39.31% Personnel Expenses 4 Salaries $ 859,373 .$ 950,000 $ 1,069,072 $ 209,699 24.40% 5 Professional Pay $ 9,000 $ 9,000 $ 9,000 $ - 000% 6 Overtime $ 2,000 $ 10,000 $ 10,000 $ 8,000 400.00% 7 Sick Leave Pay $ 25,000 $ 25,000 $ 48,094 $ 23,094 92.38% 8 Social Security $ 47,971 $ 76,041 $ 81,784 $ 33,813 70.49% 9 Retirement-FRS $ 22,855 $ 70,116 $ 36,295 $ 13,440 58.81% 10 Retirement-175 $ 32,024 $ 85,020 $ 42,652 $ 10,628 33.19% 11 Disabil:ty Insurance $ 8,845 $ 8,845 $ 10,000 $ 1,155 13.06% 12 Worker's Compensation $ 15,000 $ 15,000 $ 20,000 $ 5,000 33.33% 13 Lrfe/Health Insurance S 144,595 $ 195,000 $ 247,899 $ 103,304 71.44% 14 Employee Physicals $ 500 $ 500 $ 1,000 $ 500 100.00% Total Personnel Expenses $ 1,167,163 $ 1,444,522 i 1,575,796 $ 408,633 35.01% Operating Expenses 16 Telephone $ 1,000 $ 1,000 $ 1,000 $ - 0.00% 17 Utilities $ 2,500 $ 2,500 $ 2,500 $ - 0.00% 18 Office Supplies/EquIpmern $ 432 $ 2,000 $ 2,000 $ 1,568 362.96% 19 Uniforms $ 1,000 $ 1,000 $ 1,000 $ - 0.00% 20 Rent-Collier County Lease $ 50,000 $ 50,000 $ 50,000 $ - 0.00% 21 Fire Prevention Materials $ - $ 3,000 $ 0000 $ 6,000 22 Travel&Per Diem $ 1,000 23 Training $ - S 3,000 $ 5.000 S 5,000 Total Operating Expenses $ 54,932 $ 62,500 $ 68,500 $ 13,568 24.70% Capital Expenses 25 Vehicles S 72,500 $ 72,500, $ 72.500 Total Capital Expenses $ 72,500 $ 72,500 $ 72,500 TOTAL EXPENSES S 1,222,095 ,$ 1,579,522 ,$ 1,716,796 $ 494,701 7695% FUND BALANCE (RESERVE)AT 10-01 $ 9,070 $ 9,070 $ 30,548 INCOME $ 1,221,000 S 1,601,000 $ 1,701,000 EXPENSES $ (1,222,095) $ (1,579,522) $ (1,716,796) FUND BALANCE 9-30 _S 7,975 $ 30,548_$ 14,752_ 26 161 1 84 INCOME DETAIL The District's Enabling Act grants the Board of Fire Commissioners the authority to assess a levy on property owners for fire protection,rescue and emergency service. The Collier County Property Tax Appraiser provides the appraised taxable value of all of the property within the District's boundaries. That estimated value is transmitted to the District via Form DR-420,which the District usually receives in July prior to the October beginning of a new fiscal year. The Board of Fire Commissioners establishes the millage rate,or taxing rate,up to the maximum allowable by the District's Enabling Act(1 Mil,or$1.00 for every$1,000 of appraised property value in the North Naples service delivery area and 3.75 mils in the Big Corkscrew service delivery area). This taxing rate is tentatively adopoted at the Tentative Budget Hearing,and finalized with the adoption of the final budget at the Final Budget Hearing. Both of these hearings are held in September. Ad Valorem revenue represents 95%of the District's total annual revenue,with the balance of revenue interest revenue, consisting of interest,cell tower and station rentals,and various fees for service identified below. The budget assumes the District will receive 95%of the total possible Ad Valorem assessed. The taxable property value for the fiscal year 2015-2016 reflects an increase of 7.65%in the North Naples service delivery area's taxable property value and an increase of 13.03%in the Big Corkscrew service deliveray area's taxable property value. BJBb/bb 8-19-15/8-26-1519-15-15 Page 27 1611B4 001-3110-001-000.002-000,003-000,120-001-3110-001-000.002-000,003-000 AD VALOREM-BUDGET LINE 1 NN SDA BC SDA North Collier Gross Taxable Value Per Form DR-420 $ 26,147,933,475 $ 1,180,436,524 Millage Rate 0.95 Mils 3.45 Mils $ 24,840,537 $ 4,072.506 $ 28,913,043 95%Allowable x 95% x 95% x 95% ,TOTAL 15-16 BUDGET I $ 23,598,510 1 $ 3,868,881 1$ 27,467,391 Prior Year Amended Budget 14-15 1 $ 21,867,901 T$ 3,463,5691$ 25,331,470 I Estimated 9-30-15 I $ 22,342,901 1 $ 3,463,569 I$ 25,806,470 001-3610-101-000,102-000,104-000.120-3610101000 INTEREST INCOME-BUDGET LINES 3,4 AND 5 Anticipated interest income for the 2015-2016 fiscal year represents a decrease of$25,375,or 35%as compared to the prior year's revenue. This projection is based on the current rates available for public funds and the amount the District has in reserves,and the average receipts for the last three years. NN SDA BC SDA North Collier Collier County Ad Valorem Interest $ - $ - General Interest $ 35,000 $ 3,000 $ 38.000 CD Interest $ 10,000 $ - $ 10,000 $ tTOTAL 15-16 BUDGET $ 45,000 1$ 3,000 I $ 48,000 or Year Amended =u••et 14-1 $ 70,000 7 ,375 Estimated 9-30-15 1 $ 44,500T $ 3,000 1$ 47,500 I Variande-14-15 vs. 15-16-(35%) BJBb/bb 8-19-15/8-26-15/9-15-15 Page 28 161184 001-3420-903-000,904-000,905-000,906-000.908-000,909-000,912-000,913-000,915-000 001-3620-001-000,002-000,003-001,001-3630-001-000, 001-3660-001-000,002-000 001-3690-902-001,903-000,903-001,903-002 120-3420-903-000,904-000,905-000 906-009,908-000,909-000,912-000,913-000.3660-001-000,002-000 OTHER INCOME-BUDGET LINES 7-23 Other General Fund income is comprised of various sources as identified below. For those income sources where no verification is possible,an average of the last 4 years'receipts Is used,recognizing any trending. OTHER INCOME-FIRE PREVENTION BUREAU NN SDA BC SDA North Collier Flow Test $ 20,000 $ 150 $ 20,150 Reinspections $ 100 $ 100 Occupational License Inspections $ 60,000 $ 60,000 Hydrant Maintenance Fees $ 200,000 $ - $ 200,000 Service Fees-Other $ - $ 5,300 $ 5,300 Key Boxes $ 6,000 $ - $ 6,000 Inspection Fees-Existing Buildings $ 200,000 $ - $ 200,000 False/Malfunctioning Alarm Fees $ 20,000 $ - $ 20,000 $ ITOTAL 15-16 BUDGET 1$ 506,100 1$ 5,450 ($ 511,550 [Prior Year Amended Budget 14-15 ( $ 567,444 I$ 5,950]$ 573,394 I Estimated 9-30-15 1 $ 452,000 1 $ 2,1501$ 454,150 Variance- 14-15 vs. 15-16-(20%) OTHER INCOME-GENERAL NN SDA BC SDA North Collier Donations $ 1,000 $ 1,000 Service Fees-Other $ - State&Federal Grants $ 105,388 $ 676,421 $ 781,809 State Revenue Sharing-FF Supplemental $ 38,000 $ 8,500 $ 46,500 Miscellaneous Revenue $ 25,000 $ 10,000 $ 35,000 Miscellaneous Reimbursements/Refunds $ 50,000 $ 50,000 Cell Tower Rent $ 51,707 $ 77,500 $ 129,207 EMS Rental $ 26,310 $ 26,310 Other Rentals $ 30,000 $ 30 000 Overtime Reimbursement $ 35,000 $ 35,000 Fire Training Center Fees(Fire Academies) $ 15,000 $ - $ 15,000 Federal Grants $ - $ - $ $ - !TOTAL 15-16 BUDGET I$ 377,405 l$ 772,421 I $ 1,149,826 'Prior Year Amended Budget 14-15 [ S 228,0171$ 173,000 f$ 401,017 f Estimated 9-30-15 1$ _ _ 252,017 j $ 96,040 i$ 348,057 Variance- 14-15 vs. 15-16-(3%) BJBb/bb 8-19.15/8-26-15/9-15-15 Page 29 161 1 B4 001-3630-001-000 FIREWATCH AND SPECIAL EVENT FEES-BUDGET LINE 6 Firewatch Fees are charged to entities requiring the presence of certified firefighters to perform watch over their fire safety systems in the event of mechanical malfunction,construction or other factors. Special event firewatch fees are charges for the same services performed during a special event,such as a concert or theatrical performance. NN SDA BC SDA North Collier TOTAL 15-16 BUDGET $ 50,000 1$ 15,000 $ 65,000 I [Prior Year Amended Budget 4 5 30,000 _a 5,000 35,000 I [Estimated 9-30-15 52,500 52,500 '- 15,000 67,500 I BJBb/bb 8-19-1518-26-15,,9.15-15 Page 30 161 1 B4 INCOME RECAP PROJECTED FUND BALANCE CARRIED FORWARD: Cash Reserve at 9-30-15 NN SDA BC SDA North Collier Assigned(Projected) I$ 12,343,888 J$ 2,247,244 J$ 14,591,132 I PROJECTED REVENUE-0.95 MIL NN SDA,3.45 MIL BC SDA AD VALOREM TAX REVENUE $ 23,598,510 $ 3,868,881 $ 27,467,391 ESTIMATED INTEREST $ 45,000 $ 3,000 $ 48,000 ESTIMATED FIREWATCH FEES $ 50,000 $ 15,000 $ 65,000 ESTIMATED OTHER INCOME-PREVENTION $ 506,100 $ 5,450 $ 511,550 ESTIMATED OTHER INCOME $ 377,405 $ 772 421 $ 1,149,826 TOTAL INCOME ESTIMATED I $ 24,577,015 ( $ 4,664,752 I $ 29,241,767 I TOTAL FUNDS AVAILABLE FOR 2015-2016 $ 36,920,903 $ 6,911,996 $ 43,832,899 ota ncome- •nor'ear en.FM Hu.get 14-15 $ 22,763.362_$ 3,650,894_$ 26,414,256 otal Funds Available for 2014-2015-Prior I Year Amended Budget 14-15 1 $ 36,175,750 I$ 6,329,202 I$ 42,504,952 Estimated Income 9-30-15 1$ 23,157,516( $ 3,726,383 1$ 26,883,899 Estim*ed Total Funds Available 14-15 $ 36,569,904 $ 6,404,691 $ 42 974,595 Variance- Income 14-15 vs. 15-16- 10.70% 8JBb/bb 8-19.1518-26-15/9-15.15 Page 31 161184 EXPENDITURES Expenditures of the General Fund are categorized as follows: NN SDA BC SDA North Collier Personnel $ 21,079,928 $ 3,284,298 $ 24,364,226 Operating $ 3,905,326 $ 608,457 $ 4,513,784 Debt Service $ 27,728 $ 4,320 $ 32,048 Capital $ 1,309,008 $ 203,946 $ 1,512,954 'Total Expenditures 15-16 Budget $ 26,321,990 1$ 4,101,022 I$ 30,423,012 (Prior Year Amended Budget 14-15 ( $ 23,831,862] $ 4,081.958 f$ 27,913,820 I (Estimated 9-30-15 $ 24,143,065 $ 4,051,391 f 28,194,456 I Variance- 1415 vs."15-16- Personnel related expenditures constitute 60%of the total budgeted expenses for the 2015-2016 fiscal year as compared to 79%for the 2014-2015 fiscal year. Total personnel expenses for 2015-2016 reflect an increase of$1,508,202 as compared to the prior year. This increase is due to the addition of 9 firefighter and 2 inspector positions in 2014-2015 which were only funded for a partial year in that budget and must now be funded for a full year in the 2015-2016 budget, and the addition of 15 Firefighter positions, 1 fire inspector,1 EMS Lieutenant and 3 support positions. Operating expenses represent those costs associated with operating and maintaining the District's facilities and operations. The operating expenses contained within the 2015-2016 budget represent an increase of$682,036 or 18% as compared to the prior year. This increase is due to the provision for the purchase of reporting and strategic planning software,the expenses related to the additional employees,fleet and facilities which are increasing in age,and additional training needs. Capital expenditures provide for the purchase of capital assets and capital Improvements,including vehicles,fire apparatus,computer,and firefighting equipment that exceed$1,000 in cost and have a useful life of more than one year. The total capital expenditures provided for in the 2015-2016 budget reflect an increase of$321,454,or 27%as compared to the prior year. This Increase is a result of the cost to repair and update the training tower,the need for medical equipment and the purchase of fire apparatus and quick response vehicles. The capital purchases for the 2015-2016 year will be funded by General Fund reserves. Total budgeted expenses of the General Fund for the fiscal year 2015-2016 reflect an increase of 1,883,488,or 6%as compared to the prior year. 13JBb/bb 8-19.15/8-28-1519-15-15 Page 32 161 1 84 PERSONNEL EXPENSES STAFF WAGES AND BENEFITS Employee wages represent the largest percentage of the Districts personnel,as well as total,expenditures. Projected expenses for the 2015-2016 year are based on the addition of 15 firefighters, 1 EMS Training Lieutentant,1 Fire Inspector,1 EVT/Mechanic,1 custodian and 1 information technology/GIS employee. Also reflected is an additional Fire Plan Reviewer and Plan Review Administrative Assistant funded by the Inspection Fee Fund. 001-5220-012-000.012-002.120-5220-012-000 SALARY-PERSONNEL AND PREVENTION-BUDGET LINES 30 AND 31 NN SDA BC SDA North Collier ADMINISTRATION PERSONNEL Fire Chief 1 1 Executive Chief 1 1 Assistant Chief-Essential Services 1 1 Assistant Chief-Administrative Services 1 1 Deputy Chief Operations 1 1 Deputy Chief of Safety&Training 1 1 Deputy Chief of Prevention and Life Safety 1 1 Deputy Chief of Medical Services&Corn.Rel. 1 1 Public Information Officer(30 Hrs/Wk) 1 1 Community Outreach 1 1 HR Generalist 1 1 HR/Administration 1 1 Accounts Payable/Receivable Accountant 1 1 Executive Assistant(Reclassified from Administrative Assistant 1 1 Administrative Assistants 2 2 Administrative Assistant(Part-Time) 1 1 Facility Coordinator 1 1 Maintenance Technician 1 1 Custodian(New Position) 1 1 Lead Fleet Technician 1 1 Fleet Technician(1 New Position) 2 1 3 Computer Network Administrator 1 1 information Technology/,l Mapping(New Position) 1 1 TOTAL ADMINISTRATIVE PERSONNEL 21 5 26 FIRE PREVENTION FUNDED BY GENERAL FUND: Fire Marshal/Battalion Commander of Prey. 1/2(50%) 1/2(50%) Deputy Fire Marshals/Captain of Prey. 1(50%) 0 Fire Inspectors/Lieutenants of Prevention 1 1 Fire Inspectors (1 New Position) 5 5 Inspector/Public Education 1 1 2 Administrative Assistant 1 at 30%,1 at 50% 1 at 30%,1 at 50% BJBb/bb 8-19.15/8-26-15/9-15-15 Page 33 161 1 34 FUNDED BY INSPECTION FEE FUND: Fire Marshal/Battalion Commander of Prey. 112(50%) 112(50%) Deputy Fire Marshals/Captain of Prey. 1(50%) Deputy Fire Marshals/Captain of Prey. 1 1 Fire Inspectors/Lieutenants of Prevention 2 2 Inspector I 2 2 Plan Reviewer OR Inspector(1 New Position) 5 5 1 Administrative Assistant-Plan Review(I New Position) - 1 Administative Assistants 1 at 70%,1 at 50% 1 at 70%,1 at 50% TOTAL FIRE PREVENTION PERSONNEL 1 21 j 2 1 23 1 Note: Positions funded by Inspection Fee Fund are Paid by Inspection Fees on New Constructions TRAINING Battalion Commander of Training 1 1 Instructor II 1 1 (TOTAL TRAINING 1 2 1 0 1 2 1 40 Hour Battalion Chief Battalion Chief 1 1 !TOTAL FORTY HOUR BATTALION CHIEF ( 1 1 0 1 1 EMS Captain/EMS Coordinator 1 1 EMS Lieutenant(1 New Position) 2 2 1!TOTAL EMS COORDINATOR 1 3 1 0 1 3 LOGISTICS Battalion Commander 1 0 1 !TOTAL LOGISTICS 1 1 1 0 1 1 l OPERATIONS Shift Personnel(3 New Firefighters in Each SDA) 132 27 159 'TOTAL SHIFT EMPLOYEES 132 27 159 (TOTAL EMPLOYEES 1 181 1 34 ( 215 (TOTAL SHIFT PERSONNEL 1 1 1 NN SDA BC SDA North Collier Salanes $ 13,962,726 $ 2,008,859 $ 15,971,585 !Iota) $ 13,962,726 1 $ 2,008,859 j$ 15,971,586 I !Prior Year Amended Budget 14.15 1 $ _ 12,673,199 j$ 1,995,8741$ 14,669,073 Estimated 9-30-15 ( $ 12,673,199 1 $ 1,890,342 1 $ 14,563,541 . .... .. ...�... NN SDA BC SDA North Collier Non-Bargaining Unit-Gen $ 1,605,380 $ 250,122 $ 1,855,502 Bargaining Unit-Gen $ 10,730,910 $ 1,671,899 $ 12,402,809 Non-Bargaining Unit-Prevention $ 84,200 $ 13,119 $ 97,319 Bargaining Unit-Prevention $ 473,163 $ 73,720 $ 546,883 Non-Bargaining Unit-Inspection $ 531,122 $ 531,122 Bargaining Unit-Inspection $ 537,950 $ 537,950 1 $ 13,962,726 I $ 2,008,859 I$ 15,971,585 BJBbtbb 8-19-1518-26-1519.15.15 Page 34 1611B4 GENERAL FUND $ 11,980,452 $ 1,866,580 $ 13,847,032 PREVENTION $ 557,363 $ 86,839 $ 644,202 INSPECTION(See Insp.Fee Fund Budget) $ 1,069,072 $ 1,069,072 TOTAL SALARIES I $ 13,606,887 t$ 1,953,419 f$ 15,560,306 I BJBblbb &19-15/8-261519-15-15 Page 35 161 i B 4. 5, 001-5220-011-000,120-5220-011-000 BOARD OF FIRE COMMISSIONERS-SALARIES-BUDGET LINE 34 The Board of Fire Commissioners is an eight member Board until the General Election in 2016,elected by the voters residing in the District. Each Commissioner must be a resident of the District,and normally serves a four year term. However,because the merger between the North Naples SDA and the Big Corkscrew SDA created an eight member Board,pursuant to Section 189,Florida Statutes,at the General Election in 2016,the Board will revert back to a five member Board. The Board holds monthly public meetings on the second Thursday of each month to set policy,approve budgetary actions and provide direction and guidance to staff. Additionally,the Board conducts special meetings, workshops and hearings as needed throughout the year. The annual salary for Commissioners is established by Florida Statute,and has remained constant since 1996 NN SDA BC SDA North Collier Position Annual Salary Annual Salary Chairman $ 5,191 $ 809 $ 6,000 Vice-Chairman $ 5.191 $ 809 $ 6,000 Secretary/Treasurer $ 5,191 $ 809 $ 6.000 Commissioner $ 5,191 $ 809 $ 6,000 Commissioner $ 10,382 $ 1,618 $ 12,000 Commissioner $ 10,382 $ 1,618 $ 12.000 Total $ 41,5301 $ 6,470 1$ 48,0001 (Prior Year Amended Budget 14-15 1 $ 30,0001$ 18,000($ 48,000 Es mated 9-30-15 30,000 18,000 $ - 48,000 Variaride- 14-15 vs. 15-16-0%' BOARD OF FIRE COMMISSIONERS-OTHER BENEFITS-BUDGET LINES 59 AND 67 Florida Statute establishes the independent fire district's responsibility to provide benefits for elected officials. As of this date,the Commissioners from the Big Corkscrew SDA do not receive health or life insurance benefits from the District 001-5220-023-005 NN SDA BC SDA North Collier Health,Life and Dental Ins. $ - $ - $ - $ - $ 60,471 $ 9,422 $ 69,893 $ 60,471 $ 9,422 $ 69,893 Life Ins. Annual Cost: $ 91 $ 14 $ 105 ITotal-Health/Dental/Life $ 60,562 $ 9,436 1 $ 69,998 1 (Prior Year Amended Budget 14-15 1 $ 65,7251 $ -1$ 65,725 I 'Estimated 9-30.15 1$ 65,725 0 $ - Ls 65,725 Variance-14-15 vs 15-16-6% BJBbibb 8-19-15/8-26-15/315-15 Page 38 1611B4 001-5220-022-008.120-5220-022-008 RETIREMENT-COMMISSIONERS-BUDGET LINE 67 As of June 1,2003,all elected officials participate in the Florida Retirement System. The contribution rate is established legislative,along with any percentage of employee contribution. The required employee contribution is currently 3%. Estimated contribution requirements for the 2014-2015 budget are arrived at by multiplying the budgeted salary for the Commissioners by the Elected Officials contribution rate which has been established by the Florida Legislature as 40.57%. Pursuant to Board action,any elected official ineligible for participation in the Florida Retirement System is provided with a 401(a)plan with the same contribution rate as the Florida Retirement System. NN SDA BC SDA North Collier Commissioners $ 16,849 $ 2,625 $ 19,474 TOTAL I $ 16,849 I $ 2,625] $ 19,474 Prior year Amended Budget 14 15 ($ 13,878 ( 13,878 'Estimated 9-30-15 ] $ 13,878 I $ -I$ 13,87$I NN SDA BC SDA North Collier SUMMARY-COMMISSIONERS SALARIES $ 41,530 $ 6,470 $ 48,000 HEALTH/DENTAULIFE INS. $ 6,055 $ 943 $ 6,998 RETIREMENT $ 16,849 $ 2,625 $ 19,474 !TOTAL [$ 64,433 I$ 10,039 1$ 74,472 I BJBbIbb 8-19-1518.26.1519-15.15 Page 37 1611 B4 001-5220-016-015-010 ON CALL PAY-BUDGET LINE 35 Members of the collective bargaining unit who are assigned to an on call status received$1.50 per hour for all hours on call per the Collective Bargaining Agreement. Estimated costs are based on current year actual expenses. Provision has also been made to provide$1.00 per hour for District mechanics(non-bargaining positions)to be on call subject to District Policy revisions. NN SDA BC SDA North Collier Shift Employees $ 8,652 $ 1,348 $ 10,000 Mechanics $ 5,780 $ 900 $ 6,680 'TOTAL 15-16 BUDGET I $ 14,432 I $ 2,248 1$ 16,680 prior Year Amended Budget 14-15 1 $ 10,000 T$ - 816(S-- 10,816 1 Estimated 9-30-15 I $ 10,000 1 $ -1 $ 10,000 1 001-5220-015-000.002.120-5220- PROFESSIONAL PAY/PAY INCENTIVES-BUDGET LINES 36&37 Professional Pay is compensation to those employees who maintain an additional qualification to perform other emergency or job related responsibilities,and include the following categories establishing the area of expertise the certification and the annual amount provided. The compensation amount is established via the Collective Bargaining Agreement NN SDA BC SDA North Collier BA/BS Degree $ 41408 $ 6,452 $ 47,860 AA Degree $ 86,018 $ 13,402 $ 99,420 Fire Instructor/Fire Officer • $ 8,899 $ 1,386 $ 10,285 Fire Investigator/Fire Inspector $ 4,834 $ 753 $ 5,587 MAKO Tech $ 2,284 $ 356 $ 2,640 Nozzle Tech $ 1,661 $ 259 $ 1.920 Paramedic $ 28,552 $ 4,448 $ 33,000 Out of Class $ 10,685 $ 1,665 $ 12,350 Longevity $ 22,429 $ 3,494 $ 25 923 Other Incentives $ 1,298 $ 202 $ 1,500 Team Leaders $ 12,459 $ 1,941 $ 14,400 Asst.Team Leaders $ 9,137 $ 1,423 $ 10,560 Field Training Officers $ 30,282 $ 1,132 $ 35,000 TOTAL I $ 259,945 I $ 36,914 I $ 300,445 I GENERAL $ 248,524 $ 38,721 $ 287,245 PREVENTION $ 4,153 $ 647 $ 4,800 INSPECTION FEE FUND(See Insp.Fee Fnd. Bud) $ 8,400 TOTAL 1 $ 300,4451 Prior Year Amended Budget 14-15 182,400 97,975 280,375 Estimated 9-30-15 I $ 182,400 I $ 97,975 I$ 280,375 1 BJBblbb 8-19.15/8-26.15/9-15-15 Page 38 1611 84 001-5220-014-000.001,002,003,004,005.006.007 008.120-5220-014-000 OVERTIME-BUDGET LINES 39-47 Overtime is paid to meet minimum manning shift requirements,when qualified replacement personnel are required to fill position vacancies caused by illness,vacation,education,and kelly days,and in the event of a District wide emergency. Overtime includes regular operatoinal overtime,firewatch,special teams,fire prevention,paramedic training, other training,instructors for District training,administration and overtime reimbursable by the State or other agencies. NN SDA BC SDA North Collier Overtime-Operations Call Back $ 6,056 $ 944 $ 7,000 Held Over $ 9,085 $ 1,415 $ 10,500 On Call Safety Officer $ 1,730 $ 270 $ 2,000 Radio Repair&Maintenance $ 6,056 $ 944 $ 7,000 PMD Min.Staffing $ - $ - $ - Air Compressor Repair $ 1,730 $ 270 $ 2,000 Nozzle Repair $ 865 $ 135 $ 1,000 General Operations(Including Staffing Maintenance) $ 285.949 $ 44551 $ 330,500 ITOTAL-15-16 OVERTIME-OPERATIONS ] $ 311,472 1$ 48,528 1 $ 360,000 1 Prior Year Amended Bu.•et 14-15 5 250,000 $ 100,000 $ 6350,000 )Estimated 9-30-15 1 $ 450,000] $ 86,000 I$ 536,0001 NN SDA BC SDA North Collier 'TOTAL-15-16 OVERTIME-PREVENTION 1$ 51,912 1 $ 8,088 1$ 60,0001 )Prior Year Amended Budget 14-15 I $ 30,000]$ -1$ 30,000 )Estimated 9.30.15 1 $ 60,000 1 $ -I$ 60,0001 Varian e- 14-15 vs 15-16- 100% !TOTAL-15-16 OVERTIME-FIREWATCH I$ 51,912 1$ 8,088 1$ 60,000 rrior Year Amended Budget 14-15 $ 40,0011 $ -E$-- 40,0001 (Estimated 9.30-15 1 $ 60,000 1 $ -1$ 60,0001 Variande- 14-15 vs. 15-16-50% NN SDA BC SDA North Collier TOTAL-15-16 OVERTIME- ADMIN/SUPPORT I$ 17,304 $ 2,696 $ 20,000 )Prior Year Amended Budget 14-15 -I $ 8,000 1$ _ -I$ 8,0001 1Estlmated 9-30-15 1 $ 50,000 1 $ -1 $ 50,0001 Var,ancb- 14-15 vs. 15-16- 150%' 8J8b/bb 8.19-1518-26-1519-15.15 Page 39 1B4. 1 Overtime-Training NN SDA BC SDA North Collier MDT and Mapping Training-All Personnel(8 Hrs) $ 42,324 $ 6,594 $ 48,918 $ - $ - $ [TOTAL-15-16 OVERTIME-TRAINING 1 $ 42,324 1$ 6,594 1 $ 48,918 Prior Year Amended Budget 1415 1$ - I $ -1$ -1 [Estimated 9-30-15 1$ -1 $ - I$ - °Variari e=;14=15 I _ NN SDA BC SDA North Collier Overtime-Special Teams $ Dive Team-24 Hours/27 Members $ 23,815 $ 3,711 $ 27,526 HazMat-32 Hours/35 Members $ 50,327 $ 7,841 $ 58,168 TRT-40 Hours/30 Members $ 55,016 $ 8,572 $ 63,588 Boat Team-25 Hours/16 Members $ 19,744 $ 3,076 $ 22,820 (TOTAL 15-16 OVERTIME-SPEC.TEAMS 1$ 148,9031 $ 23,199 I $ 172,102 1 Prior Year Amended Budget 14-15 1 $ 166,332 $ -[ 166,332 1 [Estimated 9-30-15 1 $ 171,322 1 $ - 1$ 171,322 I Varian'e- 14-15 vs 15.16-3% NN SDA BC SDA North Collier The financial provision for paramedic overtime training pursuant to the Collective Bargaining Agreement. The 2015-2016 increase is due to the additional firefighter/paramedics hired and the ALS recertification changes. $ 30,282 $ 4,718 $ 35,000 [TOTAL 15-16 PARAMEDIC OVERTIME 1$ 30,282 I$ 4,718 I $ 35,000 'Prior Year Amended Budget 14-15 " 29,000, I$ 29,0001 (Estimated 9-30-15 I $ 29,000 I $ - I $ 29,000 Varian'e-14-15 vs. 15-16 148% NN SDA BC SDA North Collier Overtime-Reimburseable(Training and Event) This budget line provides for the payment of overtime for District instructors and members for training which is reimburseabie from state or federal funds,as well as overtime required for special events. $ 38,934 $ 6,066 $ 45,000 (TOTAL 15-16 OVERTIME-REIMB. 1 $ 38,934 1 $ 6,066 1 $ 45,000 [Prior Year Amended Budget 14-15 t$ 45,000 1$ -E$ 45,000 (Estimated 9-30-15 1 $ 65,0001$ - I$ 65,0001 Variance- 14-15 vs. 15-16-0% 001-5220-015-005 BJBbibb 8-18-15!8.26-15/9-15-15 Page 40 1611 B4 TRAINING BONUS-BUDGET LINE 48 Members of the Dive Rescue Team,Technical Rescue Team,Hazmat Team,and Boat Rescue Team who complete 70% of their training receive an annual bonus of$300 each,paid September 30,per the Collective Bargaining Agreement. NN SDA BC SDA North Collier HazMat(35 Members) $ 9,085 $ 1,415 $ 10,500 TRT(30 Members) $ 7,527 $ 1,173 $ 8,700 Boat Rescue(16 Members) $ 4,672 $ 728 $ 5,400 Dive Rescue(27 Members) $ 5,710 $ 890 $ 6,600 1 TOTAL 15-16 TRAINING BONUSES I$ 26,994 I $ 4,206 J$ 31,200 (Prior Year Amended Budget 14-15 I $ 31,200 J $ -J $ 31,200 Estimated 9-30-15 ( $ 31,200 I $ - { $ 31,200 I Variance 14-15 vs. 15-16-0% 001-5220-015-001,120-5220-015-001 EMPLOYEE HOLIDAY PAY-BUDGET LINE 38 Holiday pay is paid to bargaining unit personnel on shift pursuant to the terms of the Collective Bargaining Agreement. Each shift employee is paid for 11 holidays,8 hours per holiday or a total of 88 hours. The paid holidays are identified in the Collective Bargaining Agreement. Payment is made on or before September 30th annually NN SDA BC SDA North Collier Annual Holiday Pay $ 343,298 $ 53,487 $ 396,785 (TOTAL 15-16 HOLIDAY PAY I $ 343,2981$ 53,487 I $ 396,785) Prior Year Amended Budget 14-15 ( $ 295,494 J $ 49,0001$ 344,494 Estimated 9-30-15 J $ 318,021 ( $' 49,000($ 367,021 I Varian :e- 14-15 vs 15-16- 15%` BJBb/bb 8-19-15/8-26-15/9-15-15 Page 41 161184 1 001-5220-015-003.006 EMPLOYEE SICK TIME PAYOUT-BUDGET LINES 50&51 Pursuant to the terms of the Collective Bargaining Agreement and Section 10 of District Policies,employees are paid for earned,unused sick time as of September 30 of each fiscal year at 100%of their hourly rate. Employees have the option of receiving payment for all unused sick time,or transferring a portion of the time to personal time for future use.The number of hours which may be transferred to an employee's personal time bank,as well as the maximum accrual of personal time Is defined in the Collective Bargaining Agreement and in District Policy. NN SDA BC SDA North Collier Annual Sick Pay Out $ 456,748 $ 71,162 $ 527,910 ITOTAL 15-16 Sick Pay Out I$ 456,748 I$ 71,1621$ 527,910 •rior Year Amended u..et 14 5 536,000 $ - 536,000 (Estimated 9-3046 I $ 501,380 1 $ - I$ 501,380 7ff.. 774 . "'7 L._:::: - GENERAL FUND $ 438,642 $ 68,341 $ 506,983 PREVENTION $ 18,106 $ 2,821 $ 20,927 INSPECTION (See Insp.Fee Fund Budget) $ 48,094 TOTAL I $ 504,842 001-5220-015-004,120-5220- EMPLOYEE VACATION PAYOUT-BUDGET LINE 49 Upon separation from the District or upon entering the Florida Retirement System or Ch. 175 Pension DROP program, employees are paid for their accrued,earned unused vacation hours(up to a maximum of 500 hours)at their hourly rate, pursuant to the Collective Bargaining Agreement and District Policies. NN SDA BC SDA North Collier $ 21,630 $ 3,370 $ 25 000 TOTAL 15-16 Vacation Pay Out J $ 21,630 I $ 3,370 I$ 25,000 Prior Year Amended Budget 14-15 25,000 $ - I$ 25,000j (Estimated 9-30-15 I $ 60,815 I $ - I$ 60,815 I - 74x ♦Tom, s,, cqs:'- BJBb/bb 8-19-1518-26-1519-15-15 Page 42 16 I '5 B 001-5220-022-000,002.003.004. 001-5220-022-005 RETIREMENT-BUDGET LINES 63-68 The employees of the District participate in one of two retirement plans-the Chapter 175 Firefighters'Pension Plan,or the Flonda Retirement System. All certified firefighters hired prior to January 1,1996 and elected officials and administrative staff participate in the Florida Retirement System("FRS"). Pursuant to Board action,any general employee or elected official ineligible for participation in FRS is provided with a 401(a)plan with equivalent contribution rates to FRS. All employees participating in FRS,excluding those in the DROP program,are required to contribute 3%of pensionable wages. The employer contribution rates are established by the Florida legislature annually. These rates are effective for their fiscal year,which runs from July 1 to June 30. Estimated budgeted costs are determined by multiplying anticipated wages of participating employees by the appropriate contribution rate for the plan in which the employee participates. Florida Retirement System FRS Retirement Rates NN SDA BC SDA North Collier GENERAL FUND $ 706,446 $ 110,066 $ 816,512 PREVENTION $ 16,967 $ 2,643 $ 19,610 INSPECTION FUND(See Insp.Fee Fund Budget) $ 29,956 $ 29,956 TOTAL 15-16 BUDGET j$ 753,369 I $ 112,709 I$ 866,078] Prior Year Amended Budget 14-15 J $ 683,626 t$ 413,4681$ 1,097,094 I (Estimated 9-30-15 J $ 658,848 I $ 392,000[5... 1,050,848 Chapter 175 Firefighters'Pension All firefighters hired by the District after January 1, 1996 participate in the Chapter 175 Firefighters' Pension Plan. Contributions to the plan are funded partially by State Premium Tax Funds,with the balance paid by the District. Currently,the District may utilize up to$1.746 million annually of those state funds to offset the District's required contribution,as determined by an annual actuarial study prepared on behalf of the Pension Plan's Board of Trustees and as the result of collective bargaining in 2007. Effective October 1,2011,plan participants are required to contribute 3%of pensionable wages to the Chapter 175 plan,which results In a reduction to the Districts contribution rate. NN SDA BC SDA North Collier Estimated Contribution Rate 2015-2016 -9.32% (2013-2014 Rate-13%) GENERAL $ 765,256 $ 119,228 $ 884,484 PREVENTION $ 59,059 $ 9,202 $ 68,261 INSPECTION(See Inspection Fee Fund Budget) $ 42,652 $ 42,652 'TOTAL j $ 866,967 I $ 128,430 I $ 995,397 I Prior Year Amended Budget 14-15 $ 1,265,995 - 1,265,995 Estimated 9-30-15 1 $ 1,165,995 j $ 21,894[$ 1,187,889 BJBb/bb 8.19-15+8.26-1519-15-15 Page 43 1611 B4 401 Plan for General Employees and Elected Officials Ineligible for FRS Participation(2 General Employees and 2 Elected Officials) NN SDA BC SDA North Collier 'TOTAL I$ 6,144 '$ 1,004 I$ 7,448 I nor Year en . Budget 14-15 4,884 $ 4 'Estimated 9-30-15 I $ 4,884 I $ -I $ 4,884,1 Varian6e- 14-15 vs. 15-16- 2% BJBb/bb 8-19-15/8-26-15/9-15-15 Page 44 161 1 B4 001-5220-021-000,001 SOCIAL SECURITY-BUDGET LINES 53&54 Employers are required to pay social security taxes at the rate of 6.20%on all wages up to a maximum of$118,500 per employee,and medicare taxes at the rate of 1.45%on all wages paid to employees. For budgetary purposes,the total wages budgeted are multiplied by 6.20%and 1.45% to arrive at the estimated social security contribution for the 2014-2015 fiscal year. NN SDA BC SDA North Collier GENERAL $ 1,076,291 $ 167,688 $ 1,243,979 PREVENTION $ 40,552 $ 6,318 $ 46,870 INSPECTION(See Inspection Fee Fund Budget) $ 81,784 $ 81,784 TOTAL 15-16 BUDGET I $ 1,198,627 I$ 174,0061$ 1,372,6331 !Prior Year Amended Budget 14-15 I $ 1,085,257 I$ 168,824 $ 1,254,061 !Estimated 9-30-15 J $ 1,109,1591 $ 165,0001$ 1,274,159 .: , . .1 ;1J145 ..,15-16-8% ID* 001-5220-024-000,001,120-5220-024-000 WORKERS'COMPENSATION INSURANCE-BUDGET LINES 61 &62 The District provides worker's compensation insurance coverage for all employees as required by law. One hundred percent of all wages paid are subject to worker's compensation,except for overtime. Only two-thirds of overtime paid is subject to worker's compensation. The provision for the 2015-2016 budget reflects an 18%increase due to an increase in experience modification and claims. NN SDA BC SDA North Collier GENERAL $ 479 674 $ 74,734 $ 554,408 PREVENTION $ 9,700 $ 1,511 $ 11,211 INSPECTION(See Inspection Fee Fund Budget) $ 20,000 $ 20,000 !TOTAL 15-16 BUDGET I$ 509,374 I$ 76,245 I$ 585,619 I Prior Year Amended Budget 14-15 411,450 100,900 $ 512,350 I !Estimated 9-30-15 1$ 411,450 1 $ 100,900 I$ 512,350 Varianc= - 1415 vs. 15-16- 10%` BJBb/bb 8-19-15/8-26-1519-15-15 Page 45 1611 B4 001-5220-023-001.004 SHORT TERM/LONG TERM DISABILITY-BUDGET LINES 55&56 Pursuant to the Collective Bargaining Agreement and District Policies,short term(6 months) and long term disability insurance is provided for all North Naples SDA employees,excluding elected officials. All premiums are fully paid by the Distnct. The District self insures short term disability coverage. Wages up to a maximum of$1,200 per week are subject to short and long term disability benefits. Cost estimates for budgetary purposes are based on current rates. NN SDA BC SDA North Collier GENERAL $ 61,042 $ 9,511 $ 70,553 PREVENTION $ 5,325 $ 830 $ 6,155 INSPECTION(See Inspection Fee Fund) $ 8,845 $ - $ 8,845 (TOTAL 15-16 SHORT/LONG TERM DIS I$ 75,213 1 $ 10,340 I$ 85,553 Prior Year Amended =udget 14-1 $ 80,000 80,000 1 Estimated 9-30-15 I $ 80,000 I $ -I$ 80,000 Variance- 14-15 vs. 15-16- 0% ; 001-5220-023-000.003,005.120-5220-023-000 LIFE/DENTAL/HEALTH INSURANCE-BUDGET LINES 57-59 For the last several years,representatives of administration and the Local have worked cooperatively to restructure the health insurance plan to reduce costs for the District. By changing the plan design and moving to a higher deductible,the District has saved over$1.4 million dollars over the last two years. The costs for the 2014-2015 health insurance coverage includes the Districts funding of a Health Savings Account for employees at the contractual level of$3,000 in NN SDA and$1,700 in BC SDA The provision for health and dental insurance reflects the current renewal rates and the cost for the additional employees. NN SDA BC SDA North Collier LIFE INSURANCE Annual Cost Annual Cost Employees($50,000) $ 16.723 $ 2,605 $ 19,328 Retirees($5,000) $ 117 $ 18 $ 135 Commissioners($5,000) $ 65 $ 10 $ 75 Total-Life Insurance $ 16,904 $ 2,634 $ 19,538 HEALTH&DENTAL INSURANCE(Includes Health Savings Account Funding Per Current CBA) General $ 2,595,649 $ 404,408 $ 3,000,057 Prevention $ 118,669 $ 18,489 $ 137,158 Commissioners $ 80,471 $ 9,422 $ 69,893 Inspection $ 247,899 $ 247,899 'TOTAL-2015-2016 Life&Health Insurance [$ 3,039,593) $ 434,952 J $ 3,474,545 1 •rior Year Amended Budget 14-15 $ 2,364,405 $ 523,856 T$ 2,888,261 (Estimated 9-30-15 I $ 2,364,405 1 $ 523,856[$ 2,888,261 Variande- 14-15 vs 15-16-3% BJBb/bb 8-19-1518-26.1519.15-15 Page 46 16 I 1 001-5220-023-009 POST EMPLOYMENT HEALTH ACCOUNT EMPLOYER CONTRIBUTION- BUDGET LINE 60 In 2007-2008,the District established a Post Employment Health Plan to provide funds for eligible employees'health insurance costs after retirement. The plan is solely employer funded. The District makes an annual contribution of$7,000 per eligible employee. Elgibility is established by Article 21 of the Collective Bargaining Agreement and District Policy Section 14. Current critena requires an employee to have twenty years of service to be eligible for a District contribution. For those employees with twenty five years of service,a one time election was made to participate in the Post Employment Health Plan or retain the former post retirement benefit of District premium supplementation. The 2015-2016 budgeted amount reflects the District's annual$7,000 for all eligible employees,as well as the possible one time pay out for employees eligible to retire. NN SDA BC SDA North Collier $ 132,376 $ 20,624 $ 153,000 ITOTAL 15-16 BUDGET $ 153,000 I $ 20,624 1$ 173,624 (Prior Year Amended Budget 14-15 l$ 161,000 T$ -I$ 161,000 1 'Estimated 9-30-15 1 $ 161,0001 $ - 1$ 161.000 I Variance- 14-15 vs. 15-16-5% 001-5220-023-002 EMPLOYEE PHYSICALS AND MEDICAL CLINIC-BUDGET LINE 70 All personnel employed under the terms of the Collective Bargaining Agreement and all sworn employees covered by Section 25.03 of the District Policies are required to undergo an annual physical performed by the District physician consisting of specified criteria. These services are billed through the employee's health insurance under the wellness provision. Any costs for required components of the physical not covered by the wellness provision of the health insurance plan are paid for by the District. Pursuant to the terms of Section 25.03 of District Policies,all non-sworn administrative staff have the option of an annual physical,which is funded in the same manner as those provided for bargaining unit employees. The District also provides fit for duty and pre-employment physical exams, via the District Physician. The Distnct pays 100%of these costs. Estimated costs for the 2014-2015 fiscal year are based on processing expenses through the wellness benefit of the health insurance,plus payment for any additional services not paid for by the benefit. NN SDA BC SDA North Collier Anuual Physicals and Medical Clinic $ 174,770 $ 27,230 $ 202,000 'TOTAL 15-16 BUDGET $ 174,770 1 $ 27,230 1$ 202,000' Prior Year Amended Bu...et 14-15 $ 150,000 $ $ 150,000 (Estimated 9-30-15 1 $ 150,000 I $ - 1$ 150,000 ' Varianc- - 14-15 vs. 15.16-35% BJBb/bb 8-19-15/8-26-15/9-15.15 Page 47 1 6 1 1 B4 •001-5220-099-007 RETIREMENT RECOGNITION-BUDGET LINE 71 The 2014-2015 General Fund Budget contains provision for an expenditure of$1,000 to provide retirement recognition acknowledgments pursuant to District Policy. NN SDA BC SDA North Collier (TOTAL 15-16 BUDGET j$ 1,730 I $ 270 1$ 2,000' 'Prior Year Amended Budget 14-15 1 $ 2,000[5 - [$ 2,000 I Estimated 9-30-15 1 $ 2,000 1 $ -1$ . . 2,000-1 ►i iyan 1 ran. 7T_. • 001-5220-025-000,120-520-025-000 UNEMPLOYMENT INSURANCE-BUDGET LINE 69 The District is self-insured for unemployment claims;that is,the State pays the approved claim based on their criteria and the Distnct is required to reimburse the State for the claim. The 2014- 2015 budget contains provision for compensation any former employees who may utilize unemployment benefits. NN SDA BC SDA North Collier (TOTAL 15-16 BUDGET I$ 8,652 1$ 1,348 1$ 10,0001 rior Year ended udget 14-15 $ 5,000 30,675 35,675 'Estimated 9-30-15 L$ 5,000 1 $ 4,778 1$ 9,7781 Varianc- 14-15 vs. 15-16-(72%) BJBbIbb 8-19-15/8-28-1519-15-15 Page 48 1611. B 4 OPERATING EXPENSES 001-5220-045-000,120-5220-045-000 LIABILITY,AUTO AND BUILDING INSURANCE-BUDGET LINE 80 The District maintains general liability, auto,property,accident,sickness and umbrella coverage through VFIS Insurance Company. Cost projections are based on current premiums plus an additional 10%to cover increase in facilities and vehicles,plus a potential premium increase. NN SDA BC SDA North Collier TOTAL 15-16 BUDGET 1.11111111111alEall $ 380,946 Prior Year Amended Budget 14-15 I $ 300,00015 45,520 j $ 345,520 jEstimated 9-30-15 ---T S 314164 $ 63,852 r 378,016 001-5220-041-001,002,101,102,103,104, 106,120-5220-041-001 COMMUNICATIONS-BUDGET LINE 81 The Communications budgets lines provide for the Districts expenditures for the repair and maintenance of all radios. NN SDA BC SDA North Collier Portable Radio Batteries $ 2,596 $ 404 $ 3,000 Replacement Battery Chargers $ 8,652 $ 1,348 $ 10,000 VHF Mobile Radios $ 2,596 $ 404 $ 3,000 VHF Portable Radios $ 1,557 $ 243 $ 1,800 Station Chargers $ 2,076 $ 324 $ 2,400 VHF Base Pagers System $ 865 $ 135 $ 1,000 Repair 8 Misc.Expense $ 2,163 $ 337 $ 2,500 (TOTAL 15-16 BUDGET I$ 20,505 I$ 3,195 j$ 23,700 [Prior Year Amended Budget 14-15 1$ 10,000[$ 2,5001$ 12,500 Estimated 9-30-15 j $ 16,233 j $ 12,000[$ 28,2331 Varian -e- 14-15 vs. 15-16-90% BJBb/bb 8-19-1518-26-15/9-15-15 Page 49 161 1 34 001-5220-041-000.001-5220-041-111 -121,120-041-111-113 TELEPHONE-BUDGET LINE 82 The provision for telephone services includes the cost of telephone service for all District facillties,the cell phone contract cost,the cost of the data lines,data cards and telephone maintenance and repair. Budgeted amounts represent current year costs of all components,including contracts in effect for data lines and cell phone service. The 2015-2016 budget reflects an increase of 23%as compared to the prior year budget to accommodate an anticipated increase in cell phone costs due to Internet connectivty of mobile devices and mobile data. NN SDA BC SDA North Collier Station 10 $ 5,191 $ 809 $ 6,000 Station 12 $ 5,191 $ 809 $ 6,000 Corkscrew Administration $ 5,191 $ 809 $ 6,000 Station 40 $ 3,115 $ 485 $ 3,600 Station 42 $ 2,632 $ 410 $ 3,042 Station 43 $ 2,163 $ 337 $ 2,500 Station 44 $ 2,336 $ 364 $ 2,700 Station 45(Includes ethernet connections) $ 85,655 $ 13,345 $ 99,000 Station 46 $ 2,250 $ 350 $ 2,600 Station 47 $ 2,336 $ 384 $ 2,700 Taylor Road Facility $ 865 $ 135 $ 1,000 Long Distance Service $ 5,710 $ 890 $ 6,600 Cell Phones and Network Access-Apparatus $ 96,037 $ 14,963 $ 111,000 Telephone Maintenance/Service $ 3,461 $ 539 $ 4,000 Miscellaneous(Including Other Locations) $ 3,461 $ 539 $ 4,000 $ - $ - $ - TOTAL BUDGET 15-16 J $ 225,594 I$ 35,148!$ 260,742 (Prior Year Amended B rt 14-15 S 174,342 $ 26,000 $ 200,342 (Estimated 9-30-15 1$ 188,188 I $ 20,000 1 $ 208,188 Varian'Ce- 14-15 vs 15.16- 23% BJBbfbb 8-19-1518-26-1519-15-15 Page 50 . g 1611 84 001-5220-043-000,001-010,120-5220-043-001-004 UTILITIES-BUDGET LINE 83 As with the provision for telephone services.the amount provided in the utilities budget lineis determined by actual current year expenses. The 2015-2016 budget represents an increase of$16,540 as compared to the current year because of the addition of Station#48 and anticipated increases in current costs. NN SDA BC SDA North Collier Station 40 $ 16,655 $ 2,595 $ 19,250 Station 42 $ 11,611 $ 1,809 $ 13.420 Station 43 $ 14,276 $ 2,224 $ 16,500 Station 44 $ 17,797 $ 2,773 $ 20,570 Station 45 $ 77,089 $ 12,011 $ 89,100 Station 46 $ 20,765 $ 3,235 $ 24,000 Station 47 $ 5,278 $ 822 $ 6,100 Station 48 $ 5,191 $ 809 $ 6,000 NN Essential Services(Taylor Road) $ 22,236 $ 3,464 $ 25,700 Nursery Lane $ 1,298 $ 202 $ 1,500 Station 10 $ 4,997 $ 778 $ 5,775 BC Essential Services("Station"11) $ 4,997 $ 778 $ 5,775 Station 12 $ 4,997 $ 778 $ 5,775 BC Admin $ 4,997 $ 778 $ 5,775 Nursery Lane $ 865 $ 135 $ 1,000 Misc-Unforseen Costs Due to Vendor Adj. $ 73,542 $ 11,458 $ 85 000 [TOTAL 14-15 ]$ 286,589 I $ 44,651 ] $ 331,240 Prior Year Amended Budget 14-15 -j $ 215,700 22,500 238,2001 'Estimated 9-30-15 $ 207,504 $ 20,564 $ 228,068 001-5220-046-009,046-100-103,120-5220-046-100-103 VEHICLE MAINTENANCE AND REPAIR-BUDGET LINE 84 The District operates a vehicle and apparatus maintenance facility and employs three full-time EVT mechanices to service the fleet. The purchase of parts to accomplish these repairs. as well as other anticipated maintenance items and services are reflected in this expense line. Additionally,the cost fo rextemal repair services is included to provide for services which cannot be performed at our facility. The 2015-2016 amount budgeted relects an increase of$69,200 as compared to the prior year,which is a result of the District's aging fleet,and the conversion of Division of Forrestry trucks(obtained without cost)to brush trucks. NN SDA BC SDA North Collier Outside Repairs-Apparatus $ 80,564 $ 9,436 $ 70,000 Apparatus Parts $ 156,601 $ 24,399 $ 181,000 Annual Inspection of Ladders,Aerial,Pumps $ 7,095 $ 1,105 $ 8,200 Rebuilds(Includes L47 Turntable) $ 43,260 $ 6,740 $ 50,000 Conversion of Div.of Forrestry Vehicles $ 21.630 $ 3,370 $ 25,000 Staff Vehicle Maintenance $ 57 968 $ 9,032 $ 67,000 [TOTAL 15-16 BUDGET $ 347,118 I $ 54,082 I $ 401,200 1 Prior Year Amended Budget 14-15 ] $ 307,500 J$ 34,5001$ 342,0001 [Estimated 9-30-15 1 $ 322,815] $ 63,202]T 386,0171 Variance r 14.15 vs. 15-16- 20% BJB bib b 8-19-15/&26-15/9.15-15 Page 51 1611 • B4 001-5220-046-010.013.146-101 -224,120-5220-046-200 BUILDING MAINTENANCE-GENERAL-BUDGET LINE 85 The District operates and maintains 10 fire stations, 2 administrative buildings,a fire prevention office and a shop/maintenance facility. Contained within this budget line are provisions for routine repair and maintenance items and services for all facilities. Service needs vary from weekly, monthly,annually,and on an as needed basis. Some service or maintenance/repair items cannot accurately be assigned to a specific station or facility:therefore this budget line provides for items by type of service or repair rather than by location. The amount budgeted in the 2015-2016 year reflects an increase of$9,080,or 3%,as compared to the prior year. NN SDA BC SDA North Collier Maintenance-All Facilities Lawn Service -(Inc.sprinklers/weed/fert.) $ 52,085 $ 8,115 $ 60,200 Landscape Maintenance/Tree Trimming $ 14,276 $ 2.224 $ 16,500 Bay Door Service and Repair $ 6,056 $ 944 $ 7,000 Glass Replacement $ 865 $ 135 $ 1,000 Lift Station Service&Repair $ 4,759 $ 741 $ 5,500 Pest Control $ 4,326 $ 674 $ 5,000 Fuel Pump Service&Repair $ 1,730 $ 270 $ 2,000 Generator Repairs and Service $ 9,517 $ 1,483 $ 11,000 Fuel Tank Repair/Service $ 1,730 $ 270 $ 2,000 Lake Maintenance and Repair(St 45) $ 1,730 $ 270 $ 2,000 Preserve Maintenance(St.45,46&48) $ 12,978 $ 2,022 $ 15,000 Preserve Maintenance&Mowing(DeSoto) $ 2,682 $ 418 $ 3,100 Lawn Sprinkler Repair $ 1,730 $ 270 $ 2,000 Outdoor Electric Repair&Service $ 2,596 $ 404 $ 3,000 Miscellaneous Outside Repairs/Trg.Tower $ 14,493 $ 2,258 $ 16,751 Replace NC Comp/Handler $ 7,787 $ 1,213 $ 9,000 Vacant Property Maintenance $ 8,652 $ 1,348 $ 10,000 Electrical Repairs and Service $ 6,056 $ 944 $ 7,000 Plumbing Repairs and Service $ 3,461 $ 539 $ 4,000 A/C and Ice Machine Maintenance Contract $ 13,895 $ 2,165 $ 16,060 A/C and Ice Machine Unexpected Repairs $ 5,191 $ 809 $ 6,000 Air Conditioning-Duct Repair/InspectiontClg. $ 2,163 $ 337 $ 2,500 Appliance Repair and Service $ 2,163 $ 337 $ 2 500 Fire Alarm Testing/Monitoring $ 5,814 $ 906 $ 6 720 Fire Alarm Repairs and Service $ 2,596 $ 404 $ 3,000 Fire Sprinkler Testing $ 3,028 $ 472 $ 3,500 Fire Sprinkler Repairs and Service $ 2,163 $ 337 $ 2,500 Hood/Extinguisher Testing $ 3,028 $ 472 $ 3,500 Hood/Extinguisher Repairs and Service $ 865 $ 135 $ 1,000 Carpet/Fumiture Cleaning $ 865 $ 135 $ 1,000 Miscellaneous Inside Repairs $ 10,382 $ 1,618 $ 12,000 Maintenance Tools and Equipment $ 865 $ 135 $ 1,000 Maintenance Contract-Fitness Equipment $ 3,893 $ 607 $ 4,500 General Maintenance Supplies $ 4,326 $ 674 $ 5,000 Handyman $ 12,978 $ 2,022 $ 15.000 Station Audio and Visual Equipment $ 1,298 $ 202 $ 1,500 Carpet/Fumiture Replacement(Non-Capital) $ 865 $ 135 $ 1,000 'TOTAL 15-16 BUDGET $ 233,890 I $ 36,441 1$ 270,331 1 Prior Year Amended Budget 14-15 I $ 230,651 j $ 30,6001$ 261,251 Estimated 9-30-15 1 $ 271,881 1 $ 20,9001 $ 292,581 J Varianch- 14-15 vs. 15-16-3% ` I I BJBbibb 8-19-1518-26-1519-15-15 Page 52 ióji B:4 120-5220-046-300 BUILDING MAINTENANCE-STATION#10&ADMINISTRATION-BUDGET LINE 86 NN SDA BC SDA North Collier Station Repairs $ 3,461 $ 539 $ 4,000 Water System $ 692 $ 108 $ 800 'TOTAL 15-16 BUDGET I $ 4,153 1 $ 6471$ 4,800 1 'Prior Year Amended Budget 14-15 I$ -1$ -I$ -I (Estimated 9-30-15 1$ -I I$ _ -I Variance- 14-15 vs. 15-16-AMENDED FORMAT-NOT BUDGETED IN THIS MANNER PRIOR YEAR 120-5220-046-301 BUILDING MAINTENANCE-ESSENTIAL SERVICES#2("STATION"11)-BUDGET LINE 87 NN SDA BC SDA North Collier Station Repairs $ 2,163 $ 337 $ 2,500 Water System $ 433 $ 67 $ 500 [TOTAL 15-16 BUDGET I $ 2,578J $ 422 1$ 3,000 I 'Prior Year Amended Budget 14.15 15 -1$ - 1$ •f 'Estimated 9-30-15 I $ I 1s ' I Variance- 14-15 vs 15-16-AMENDED FORMAT-NOT BUDGETED IN THIS MANNER PRIOR YEAR 120-5220-046-302 BUILDING MAINTENANCE-STATION#12-BUDGET LINE 88 NN SDA BC SDA North Collier Station Repairs $ 2,163 $ 337 $ 2,500 Paint Station Exterior $ 2,596 $ 404 $ 3,000 Water System $ 692 $ 108 $ 800 'TOTAL 15-16 BUDGET I $ 5,451 I $ 849 1$ 6,3001 'Prior Year Amended Budget 14-15 1$ -1$ -I$ 1 'Estimated 9-30.15 I $ -1 I$ -I Varianc& 14-15 vs. 15-16-AMENDED FORMAT+'NOT BUDGETED IN THIS MANNER PRIOR YEAR I BJBbFbb 8-1 9-15/8-26.15/9-15-15 Page 53 1blt � B� 001-5220-046-300,301 BUILDING MAINTENANCE-STATION#40-BUDGET LINE 89 NN SDA BC SDA North Collier Station Repair and Maintenance $ 1,298 $ 202 $ 1,500 Mattresses(5) $ 1,903 $ 297 $ 2,200 Dining Room Chairs(10) $ 1,730 $ 270 $ 2,000 Hall Lighting and Installation $ 1,125 $ 175 $ 1,300 (TOTAL BUDGET 2015-2016 1 $ 6,056 1 $ 944 1 $ 7,000 1 Prior Year Amended Budget 14-15 I $ 15,000 I $ -1$ 15,06 1Estimated9.30-15 -I t 13,7151 I $ 13,715 f Variance- 14-15 vs. 15-16-(53%) 001-5220-046-302,303 BUILDING MAINTENANCE-STATION#42-BUDGET LINE 90 NN SDA BC SDA North Collier Station Repair and Maintenance $ 1,298 $ 202 $ 1,500 Paint Exterior $ 6,489 $ 1,011 $ 7,500 Mattresses(4) $ 1,523 $ 237 $ 1,760 Remodel Women's Restroom $ 865 $ 135 $ 1,000 Clean and Seal Tile Floors $ 3,893 $ 607 $ 4,500 TOTAL BUDGET 2015-2016 I $ 14,068 1 $ 2,192 I $ 16,260 ?Prior Year Amended B et 14-15 9,000 $ 9,000 (Estimated 9-30-15 1 $ 4,6121 1 $ 4,612 001-5220-046-304,305,306 BUILDING MAINTENANCE-STATION#43-BUDGET LINE 91 NN SDA BC SDA North Collier Station Repair and Maintenance $ 1,730 $ 270 $ 2,000 Alarm System $ 5,624 $ 876 $ 6,500 4 Office Chairs $ 865 $ 135 $ 1,000 Stone Remainder of Yard $ 2,596 $ 404 $ 3,000 [TOTAL 2015-2016 BUDGET 1 $ 10,815 I $ 1,685 1$ 12,500 1 Prior Year Amended Budget 14-15 8,000 $ _ -T$ 8,000 I 'Estimated 9-30-15 1 $ 4,241 1 $ 4,241 Varian e 14-15 vs. 15-16-56% 8JBb/bb 8-19-1518-28.15!9-15.15 Page 54 1611 B4 001-5220-046-307,308 BUILDING MAINTENANCE-STATION#44-BUDGET LINE 92 NN SDA BC SDA North Collier Station Repair and Maintenance $ 1,730 $ 270 $ 2,000 Replace Kitchen Cabinet Doors $ 2,163 $ 337 $ 2,500 Mattresses(4) $ 1,523 $ 237 $ 1,760 Office Chaires(4) $ 865 $ 135 $ 1,000 (TOTAL 2015-2016 BUDGET $ 6,281 1 $ 979 I$ 7,260 -rior Year Amende• = dget 5 5,800 $ 5,800 'Estimated 9-30-15 2,500 "F-"'® 2,500 I ,7,2 2 2` ' ,#-. LA:7- --- 001-5220-046-309,310 BUILDING MAINTENANCE-STATION#45-BUDGET LINE 93 NN SDA BC SDA North Collier Station Repair and Maintenance $ 2,163 $ 337 $ 2,500 Replace Toilets(Admin.Side) $ 1,298 $ 202 $ 1,500 Wood Flooring(Admin Side) $ 4,326 $ 674 $ 5,000 Paint Kitchen and Dayroom $ 519 $ 81 $ 600 Replace Hot Water Heater $ 519 $ 81 $ 600 Sun Shade,Pavers,Tables Outside Area $ 2,466 $ 384 $ 2,850 'TOTAL 2015-2016 BUDGET $ 11,291 1 $ 1,759 1 $ 13,0501 (Prior Year Amended Budget 14-15 1 $ 25,300 I $ -[$ 25,300 Estimated 9-30.15 $ 18,300 $ 18,300 Variance- 14-15 vs. 15-16-(48%) 001-5220-046-311,312 BUILDING MAINTENANCE-STATION#46-BUDGET LINE 94 NN SDA BC SDA North Collier Station Repair and Maintenance $ 1,730 $ 270 $ 2 000 A/C in Gear Room $ 476 $ 74 $ 550 TOTAL 2015-2018 BUDGET 1$ 2,206 $ 344 1 $ 2,550 I Prior Year Amended Budget 14-15 I$ 4,400 $ -[$ 4,400 I tEstimated 9-30-15 1 $ 4,400 1 [$ 4,400 BJBb/bb 8-19-15/8-26-15/9-15-15 Page 55 161 1 B4 001-5220-046-313.314 BUILDING MAINTENANCE-STATION#47-BUDGET LINE 95 NN SDA BC SDA North Collier Station Repair and Maintenance $ 1,730 $ 270 $ 2,000 'TOTAL 2015-2016 BUDGET I$ 1,730 1 $ 270 1$ 2,000 I Prior Year Amended Budget 14-15 1 $ 2,000 1 $ -1$ 2,004 I (Estimated 9-30-15 $ 1,000 1 $ $ 1,000 001-5220-046-317.318 BUILDING MAINTENANCE-STATION#48-BUDGET LINE 96 NN SDA BC SDA North Collier Station Repair and Maintenance $ 1,730 $ 270 $ 2,000 'TOTAL 2015-2016 I $ 1,730 I $ 270 1 $ 2,000 I (Prior Year Amended Budget 14-15 1$ -J$ -1$ j (Estimated 9-30-15 I $ `I 1 $ - ( Variance- 14-15 vs. 15-16- NEW STATION• NO PRIOR YEAR VARIANCE 001-5220-046-319.320 BUILDING MAINTENANCE-ESSENTIAL SERVICES#1(TAYLOR ROAD)-BUDGET LINE#97 NN SDA BC SDA North Collier Station Repair and Maintenance $ 1,730 $ 270 $ 2,000 Pave Behind Building $ 5,191 $ • 809 $ 6,000 (TOTAL 2015-2016 I $ 6,922 1 1,078 I$ 8,000( (Prior Year Amended =udget 14-15 $ 3,500 — —T5— 3,500 1 (Estimated 9-30-15 1 $ 14.000 1 1$ 14,0001 BJBb/bb 8-19-15/8-2615/9-15-15 Page 56 16 1 1 y$4 001-5220-046-006.600,700 FIRE EQUIPMENT REPAIR&MAINTENANCE-BUDGET LINES 98-102 The cost provisions for the repair and maintenance of fire,SCBA Compressor,fire equipment,computer equipment,and maintenance of the fire hydrants owned by the District are contained in the budget lines below FIRE EQUIPMENT REPAIR&MAINTENANCE NN SDA BC SDA North Collier Scott Airpack Repairs&Annual Flow Test $ 12,978 $ 2,022 $ 15,000 Hurst Equipment Repair&Maintenance $ 4,326 $ 874 $ 5,000 Hose Testing $ 12,978 $ 2,022 $ 15,000 Normal Repair&Maintenance of Tools/Equip. $ 10,382 $ 1,618 $ 12,000 (TOTAL 2015-2016 BUDGET $ 40,664 1$ 6,336[$ 47,000 [prior Year Amended Budget 14-15 --TT 40000 1 $ - 5,600 1$ 45,600 1 (Estimated 9-30-15 1 $ 20,000 T$ 4,305 J $ 24,3051 001-5220-046-007,120-5220-046-007 SCBA COMPRESSOR REPAIRS-BUDGET LINE 99 NN SDA BC SDA North Collier Quarterly Maintenance Program $ 8,652 $ 1,348 $ 10,000 (TOTAL 2015-2016 BUDGET $ 8,652 I $ 1,348 J$ 10,0001 !Prior Year Amended Budget 14-15 j $ 5,0001 $ 5,000 j$ 10,0001 Estimated 9-30.15 $ 5 000 5,000 $ 10,000 001-5220-046-008 NOZZLE REPAIR&REPLACEMENT-BUDGET LINE 100 NN SDA BC SDA North Collier Nozzle Repair Parts $ 1,298 $ 202 $ 1,500 TOTAL 2015-2016 BUDGET $ 1,298 1 $ 202 1$ 1,500 1 nor Year Amends udget 14-15 1, .1 - $ 1,500 [Estimated 9-30-15 [ $ 500 j$ -I$ 5001 Variance- 14-15 vs 15-16-0% BJBb/bb 6-19-15/8-26-15/9-15-15 Page 57 161 1 B4 ty 001-5220-051-002.100-105.120-5220-051-002 COMPUTER MAINTENANCE-BUDGET LINE 101 The computer maintenance budget provides for the purchase of software,regardless of the cost since software is not a fixed asset,hardware costing less than$1,000,maintenance and updates for existing software,and new software. The 2015-2016 budget reflects an increase of$103,548 resulting from the provision for the purchase of data and strategic planning software NN SDA BC SDA North Collier Motorola Maint.(Printrak&Premier MDC) $ 6,056 $ 944 $ 7,000 Anti-Virus Software $ 1,730 $ 270 $ 2,000 Telestaff $ 6,056 $ 944 $ 7,000 Communication Annual Software Renewal $ 606 $ 94 $ 700 Website Hosting&Updates $ 1,730 $ 270 $ 2,000 Backup Parts&Verizon Repeaters(Computers in Apparatus) $ 1,730 $ 270 $ 2,000 Email Annual Renewal $ 19,900 $ 3,100 $ 23,000 ImageTrend Mapping $ 2,163 $ 337 $ 2,500 ImageTrend EMS Per Call Report Charge $ 25,956 $ 4,044 $ 30,000 GIS Anno Mapping Upgrade/Maint. $ 6,489 $ 1,011 $ 7,500 Firewall Maintenance $ 1,298 $ 202 $ 1,500 Wireless Access Points(stations) $ 8,652 $ 1,348 $ 10,000 Software Updates/Maint.-phone system $ 4,326 $ 674 $ 5,000 Prevention Tablets $ 6,922 $ 1,078 $ 8,000 Software Updates-Adobe,Publisher,Visio $ 5,191 $ 809 $ 6,000 Barracuda Annual Backup $ 2,598 $ 404 $ 3,000 Cummings Software-Shop $ 1,730 $ 270 $ 2,000 RediAlert Software $ 1,557 $ 243 $ 1,800 Laptop Replacements-Training $ 8,652 $ 1,348 $ 10,000 GIS Plotter $ 5,191 $ 809 $ 6,000 Server Software $ 4,326 $ 674 $ 5,000 Training Teleconferencing Software&Hardware $ 3,461 $ 539 $ 4,000 Computer Workstation Replacements $ 17,304 $ 2,696 $ 20,000 Target Solutions $ 19,034 $ 2,966 $ 22,000 Image Trend Visual Informatics $ 13,843 $ 2,157 $ 16,000 Software Licenses $ 2,163 $ 337 $ 2,500 Inventory Management System $ 38,934 $ 6,066 $ 45,000 Reporting Software(i.e.Deccan) $ 103,824 $ 16.176 $ 120,000 Deccan License Fees $ 16,655 $ 2,595 $ 19,250 Great Plains Maintenance $ 3,461 $ 539 $ 4,000 Total $ 341,538 $ 53,212 $ 394,750 Hardware Miscellaneous Hardware&Software $ 8,652 $ 1,348 $ 10,000 (TOTAL 2015-2016 BUDGET 1 $ 350,190 1 $ 54,560 L$ 404,750 !Prior Year Amended Budget 14-15 1 $ 276,050 1$ 12,595 I$ 288,6451 . 'Estimated 9-30-15 ) $ 253,345 1 $ 47,8571$ 301,202' Varian e- 14-15 vs. 15-16-46% BJBb/bb 8-19.15/8-26.1519-15-15 Page 58 16j1 64 001-5220-046-011,800 HYDRANT MAINTENANCE-BUDGET LINE 102 The estimated cost for hydrant maintenance services performed by the District is based on current year actual cost and an analysis of the cost over the last four years. NN SDA BC SDA North Collier Hydrant Maintenance $ 6,922 $ 1,078 $ 8,000 Hydrant Repairs(Outside Vendor) $ 17,304 $ 2,696 $ 20,000 'TOTAL 2015-2016 BUDGET J$ 24,226 I $ 3,7741$ 28,000 I Prior Year Amended Budget 14-15 1 $ 23,500 I $ • j$ 23,500] (Estimated 9-30-15 I $ 20,000 1 $ _Lis 20,000 1 Variance- 14-15 vs15=16- 19% r ; 8J13b/bb 8-19-1518-26-1519-15-15 Page 59 16j i B 001-5220-052-004,600-604,120-5220-052-004 EMERGENCY MEDICAL/ALS SERVICES/SUPPLIES-BUDGET LINE 103 The Board of Fire Commissioners has identified the ALS program as a District priority. The 2015-2016 Budget provides for replacement of medical supplies necessary to provide BLS and ALS service throughout the District,and reflects an increase of$56,050,or 74%as compared to the prior year. The increase is largely due to the payment of the extended warranty on the lucas machines,which were under the original purchase warranty in the pnor year. NN SDA BC SDA North Collier ALS/Medical Supplies $ 63,246 $ 9,854 $ 73,100 Medical Reporting Software System Maintenance See comp.budget $ Oxygen Refill and Service $ 3,028 $ 472 $ 3,500 CE Broker $ 1,298 $ 202 $ 1,500 Medication Dispense/Secunty System-lease $ 11,031 $ 1,719 $ 12,750 Medical Waste Disposal $ 1,298 $ 202 $ 1,500 EMS Council Supplies $ 1,298 $ 202 $ 1,500 Miscellaneous $ 433 $ 67 $ 500 Lease-Monitors See Debt Service $ - FirstPass QA Tool $ 8,652 $ 1,348 $ 10,000 Lucas Extended Warranty(2 Year) $ 21,976 $ 3,424 $ 25,400 Protocol Application $ 2,076 $ 324 $ 2,400 (TOTAL $ 114,336 1$ 17,814 1 $ 132,150 !Prior Year Amended Budget 14-45 1$ 68,0001 $ 8,1001 $ 76,1001 Estimated 9-30-15 I $ 75,000 1 $ 12,000!$ 87,000 1 Varian e 14-15 vs. 15.16'-93% BJBb/bb 8.19-15/8-26.15/9-15-15 Page 60 1611 B4 001-5220-051-000,120-5220-051-000 OFFICE SUPPLIES-BUDGET LINE 104 NN SDA BC SDA North Collier TOTAL 15-16 BUDGET I$ 44,125 I $ 6,875 I$ 51,000 P or ear Ame ed :udget 14-15 $ 35,000 8,50 $ 43,500( [Estimated 9.30-15 j$ 45,000 I $ 10,944 I $ 55,944 Varian e• 14.15 vs. 15-16- 17% „r,a; 001-5220-051-003 OFFICE SUPPLIES-PREVENTION-BUDGET LINE 101 NN SDA BC SDA North Collier Fire Prevention/inspection Forms ana Contracts&Mts.Supplies $ 1,730 $ 270 $ 2,000 f TOTAL 15-16 BUDGET I$ 1,730 I$ 270 1$ 2,000 I (Prior Year Amended Budget 14.15 1$ 2,0001 $ -1$ 2,0001 (Estimated 9-30-15 1 $ 2,0001 $ -I$ 2,000 j ariana 14-15;vs .15-16-0% " I BJBb/bb 8-19-15/8-26-15/9-15-15 Page 61 16 1 1 84 001-5220-052-001,100-102.120-5220-052-001.120-5220-052-001 PROTECTIVE GEAR-BUDGET LINE 106 The Protective Gear budget line provides for replacement of protective gear(excluding bunker pants and coats,which are identified as a capital assets), and the purchase of protective gear for new employees. This expense line also provides for the mandatory inspection,cleaning and repair of existing protective gear. NN SDA BC SDA North Collier Gloves,Hoods,Helmets,Visors $ 12,978 $ 2,022 $ 15,000 Inspection,Cleaning&Repair $ 25,956 $ 4,044 $ 30,000 Extractor Maintenance $ 433 $ 67 $ 500 Unexpected Gear Repair $ 4,326 $ 674 $ 5,000 Wildland/Extrication Gear $ 27,686 $ 4,314 $ 32,000 Bunker Boots $ 8,652 $ 1,348 $ 10,000 (TOTAL 2015-2016 BUDGET $ 80,031 I $ 12,469 1$ 92,500 J Prior Year Amended Budget 14-15 1 $ 52,000]$ 25,975 I$ 77,9751 f Estimated 9-30-15 ` $ 65,5671$ 20,7401 $ 86,307 I Varian-e- 14-15 vs. 15-16- 19% 001-5220-052-002.200-206,120-5220-052-002 UNIFORMS-BUDGET LINE-LINE 107 Pursuant to Article 17 of the Collective Bargaining Agreement and Section 16 of District Policies, each bargaining unit and non-bargaining unit swom employee is alloted a specific dollar amount per year for the purchase of uniforms. In addition the District also provides uniforms on a limited bases for administrative staff and Fire Commissioners. This budget line also provides for the replacement of sworn employees'boots,and badges required resulting from promotions. NN SDA BC SDA North Collier Annual Uniform Allotman Per Contract $ 51,912 $ 8,088 $ 60,000 Replacement Boots,Uniforms and Brass $ 15,574 $ 2,426 $ 18,000 Non-Bargaining Employees $ 5,191 $ 809 $ 6,000 Honor Guard $ 2,596 $ 404 $ 3,000 Commissioners $ 692 $ 108 $ 800 ITOTAL Prior Year 2014-2015 $ 75,965 j $ 11,835 j $ 87,8001 (Prior Year Amended Budget 14-15 I $ 73,500 1$ 9,750 j $ 83,250 Estimated 9-30-15 $ •0,000 9,000 $ 99,000 Varian;e- 14-15 vs. 15-16-(17%) Bab/bb B-19-1518-26.1519-15-15 Page 62 161 1 84 001-5220-052-000,301 -303.120-5220-052-000 STATION SUPPLIES-BUDGET LINE 109 Provision for basic supplies for all stations is made within this budget line. NN SDA BC SDA North Collier Cleaning&Maintenance Supplies $ 46,721 $ 7,279 $ 54,000 1TOTAL 15-16 BUDGET $ 46,721 1$ 7,279 1$ 54,000, Prior Year Amended Budget 14-15 f$ 32.0001$ 8,000 1 $ 40,0001 Estimated 9-30-15 I $ 35,000 1 $ 15,745 1$ 50,745 1 Varian"e- 14-15 vs. 15.16 35% 001-5220-051-001,120-5220-051-001 OFFICE EQUIPMENT(NON-CAPITAL)-BUDGET LINE 111 The Office Equipment(Non-Capital)budget line provides for the purchase of small office equipment(Items with an individual cost of less than$1,000 such as printers and fax machines), printer cartridges,and the lease and maintenance fees for photocopy machines. NN SDA BC SDA North Collier JTEM Copier Leases&Maintenance $ 30,282 $ 4,718 $ 35,000 Postage Machine Lease $ 865 $ 135 $ 1,000 Printer Replacement $ 3,461 $ 539 $ 4,000 Printer Cartridges/Supplies $ 3,461 $ 539 $ 4,000 Misc.Office Equip. $ 1,730 $ 270 $ 2,000 [TOTAL 15-16 BUDGET $ 39,799 1$ 6,201 1$ 46,000 Prior Year Amended Budget 14-15 $ 30,000 $ 7,000 $ 37,0001 Estimated 9-30-15 1 $ 35,0001 $ 6,416 1$ 41,416 j 001-5220-051-004 OFFICE EQUIPMENT-NON-CAPITAL-PREVENTION-BUDGET LINE 112 As with office supplies,the Fire Prevention Bureau submits an annual list of non-capital office equipment requirements for items specific to the Bureau. NN SDA BC SDA North Collier Miscellaneous Items $ 865 $ 135 $ 1,000 1TOTAL 15-16 BUDGET 1 $ 8651$ 1351$ 1,0001 Prior Year Amended Baia-14-1 $ 600 $ - 600 (Estimated 9-30-15 1 $ 600 1 $ 50 1$ 650 Variance-14=15 vs. 15-16-67% BJBWbb 8-19-15/8-28-15/9.15-15 Page 63 13 1611 4 001-5220-0052-001.500-505,120-5220-052-001.120-5220-052-001 FIRE EQUIPMENT-NON-CAPITAL-BUDGET LINE 113 Contained within the Fire Equipment(non-capital)budget line are provisions for the purchase of fire equipment with a cost of less than$1,000 per item,including replacement fire hose. NN SDA BC SDA North Collier Foam&Absorbent $ 12,978 $ 2,022 $ 15,000 Nozzle Replacements $ 4,326 $ 674 $ 5,000 Hose Replacement $ 17,304 $ 2,696 $ 20,000 Miscellaneous Equipment $ 24,226 $ 3,774 $ 28,000 (TOTAL 15-16 BUDGET $ 58,834 1 $ 9,166 f $ 68,000 1 Prior Year Amended Budget 14-15 j$ 50,000$1 21,750 j $ 71,750 I [Estimated 9-30-15 1 $ 40,000 j $ 21,750 I $ 61,750 1 Variance- 14-15 vs. 15-16 (5%) 3; ari 001-5220-052-008.120-5220-052-008 SHOP EQUIPMENT/SUPPLIES-NON-CAPITAL-BUDGET LINE 114 The Shop Equipment-Non-Capital&Supplies budget line provides for the purchase of small equipment costing less than $1,000 and basic supplies for the shoplmaintenance facility. NN SDA BC SDA North Collier Miscellaneous Small Tools and Equipment $ 7,787 $ 1,213 $ 9,000 Shop Towels and Rags $ 865 $ 135 $ 1,000 Miscellaneous Supplies(Oil,etc) $ 1,730 $ 270 $ 2,000 TOTAL 15-16 BUDGET $ 10,382 1 $ 1,618 I $ 12,000 Prior Year Amended Budget 14-15 I $ 10,000[$ ' -1$ 10,000 I 'Estimated 9-30-15 I $ 12,000 J $ - I $ 12.000 Varian e- 14-15 vs. 15-16. 20% 8J813/bb 8-19-15/8-26-15/9-15-15 Page 64 1 134 1611B4 001-5220-052-009 WAREHOUSE/LOGISTICS SUPPLIES&EQUIPMENT-BUDGET LINE 115 The Warehouse/Logistics Supplies&Equipment budget line provides for supplies and small equipment required to operate the warehouse and logistics center for the District,including supplies to clean and maintain protective equipment. The 2015-2016 budgeted amount also reflects the provision for replacement fixed asset and inventory tags. NN SDA BC SDA North Collier Laundry Soap&Supplies for Bunker Gear $ 865 $ 135 $ 1,000 ReplacementFixed Asset and Inventory Tags $ 3,461 $ 539 $ 4,000 Miscellaneous Shipping/Receiving Supplies $ 433 $ 67 $ 500 TOTAL 15-16 BUDGET $ 4,759 1 $ 741 J$ 5,500 I [Prior Year Amended Bu••et 14-15 $ 1,000 $ 1,000 Estimated 9-30-15 I $ 5,000 J $ - I $ 5,000 I Varian,'€,- 14.15 vs 15-16-450% 001-5220-031-000,100-108.120-520-031-000 PROFESSIONAL FEES-BUDGET LINE 116 The District routinely utilizes a large variety of professional services,including legal,actuarial,benefit consultant,medical director and other professional service fees NN SDA BC SDA North Collier Legal Fees(Including Legislative) $ 86,520 $ 13,480 $ 100,000 Strategic Plan Consultant $ 43,260 $ 6,740 $ 50,000 GASB 45 Actuarial Study $ 8,652 $ 1,348 $ 10,000 Fire/EMS Accreditation $ 21,630 $ 3,370 $ 25,000 Benefit Consultant $ 31,147 $ 4,853 $ 38,000 Medical Director $ 34,608 $ 5,392 $ 40,000 Miscellaneous Professional Fees $ 21,630 $ 3,370 $ 25,000 TOTAL 15-16 BUDGET $ 247,447 I $ 38,553 J $ 286,000 Prior Year Amended Budget 14-15 [ 196,000 15,000 IV 211,0001 Estimated 9-30-15 J $ 175,000 J $ 34,750 J$ 209,750 j Varianc 14-15 vs. 15-16-35% BJBb/bb 8-19-15/8-26-15/9-15-15 Page 65 1611 1 B4 001-5220-049-009,120-5220-049-009 COLLIER COUNTY PROPERTY TAX APPRAISERS FEES-BUDGET LINE 117 Estimated fees are computed based on the budget of the Collier County Propery Appraisers Office,and are provided to the District via written corrrespondence from that office. These fees constitute the Districts share of the Property Appraisers annual budget,which is how the Property Appraiser is compensated for providing property tax assessments to the District. NN SDA BC SDA North Collier (TOTAL 15-16 BUDGET I $ 212,095] $ 33,045 I$ 245,140 I Prior Year Amended Budget 14-15 ] $ 205,000 I$ 33,000 I $ 238,000 !Estimated 9-30-15 I $ 205,0001 $ 33,000 I $ 238,0001 Variance 14-15 vs 15-16-3% 001-5220-049-000,120-5220-049-000 COLLIER COUNTY TAX COLLECTOR FEES-BUDGET LINE 118 The Collier County Tax Collector receives an annual fee for collecting and distributing Ad Valorem taxes to the District. The fee is identified in Section 192.091,Flonda Statute,and utlizes a formula based on Ad Valorem collected. NN SDA BC SDA North Collier Estimated Tax Revenue $ 23,598,510 $ 3,868,881 $ 27,467,391 Collector's Fees: 3%of first$50,000 $ 2,596 $ 404 $ 3,000 2%on Balance $ 475,294 $ 74,051.84 $ 549,346 Postage $ 2,769 $ 431 $ 3,200 (TOTAL 15-146 BUDGET I $ 480,6581 $ 74,888 1$ 555,5461 Prior Year Amended Budget 14-15 1 $ 441,557 1$ 74,558_]$ 516,115 (Estimated 9-30-15 1 $ 448,000 I $ 74,558 I$ 522,5581 Variance- 14-15 vs. 15.16-8% 001-5220-032-000,120-5220-032-000 AUDITOR FEES-BUDGET LINE 119 The District Is required by law to undergo an annual audit by an independent auditing firm and must an audited financial statement to the Auditor General on an annual basis. The 2015-2016 estimated fees reflect the additional time required to audit the new District NN SDA BC SDA North Collier !TOTAL 15-16 BUDGET I$ 69,216 1 $ 10,784]$ 80,000 1 Prior Year Amended Bu..-t 14-15 $ 40,000 $ 10,900 $ _ 50,800 (Estimated 9-30-15 I $ 60,000 I $ 16,900 1$ 76,900 I Varian e- 14-15 vs. 15-16-57% BJBblbb 8-19.1518-26-1519.15-15 Page 66 161164 001-5220-049-004 SPECIAL ASSESSOR'S FEE FOR ST.#44-WATER!SEWER-BUDGET LINE 121 This assessment reflects the District's portion of the water and sewer assessment allocated to Station#44 by the Station#44 by the County. Collier County Emergency Services pays 38%of this assessment and the District pays 62% of the assessment. NN SDA BC SDA North Collier !TOTAL 15-16 BUDGET I$ 4,326] $ 674 1$ 5,000 Prior Year Amended Budget 14-15 t 5,000 $ 5,000 Estimated 9-30-15 ( $ 5,0001 $ -) $ 5,000 Variance- 14-15 vs. 15-16-0% 13.18b/bb 8-19.15/8-26-15/9-15-15 Page 67 Thai B4 001-5220-040-000.101-105.200,300,400.500.600.700.800.120-5220-040-000 TRAVEL AND PER DIEM-BUDGET LINE 122 This account reflects all travel and per diem reimbursement expenses for all conferences,seminars and employee and Commissioner travel outside of the District boundaries. Because budget requests for training,seminars and conferences are submitted as much as one year in advance of the event,the exact location and associated travel costs are often unknown and therefore such costs are estimated. NN SDA BC SDA North Collier Travel/Per Diem-Operations: FDIC(8) $ 7,354 $ 1,146 $ 8,500 Emergency Medical Service(Gathering of Eagles,Clincon) $ 6,056 $ 944 $ 7,000 Fire Rescue East(6) $ 1,384 $ 216 $ 1,600 TRT Team $ 865 $ 135 $ 1,000 K-9 Team $ 865 $ 135 $ 1,000 HazMat $ 1,384 $ 216 $ 1,600 Travel/Per Diem Operations $ 17,910 $ 2,790 $ 20,700 Essential Travel,including Legislative Session $ 2,596 $ 404 $ 3,000 $ - $ - Travel/Per Diem-Prevention Training $ - $ - $ - $ - $ - Travel/Per Diem- AdmInistration/Commissioners/EVT $ 3,461 $ 539 $ 4,000 $ - $ - Travel/Per Diem-Community Outreach $ 433 $ 67 $ 500 Miscellaneous $ 865 $ 135 $ 1,000 ITOTAL 15-16 BUDGET ` $ 25,264 I$ 3,936 I $ 29,200 'Prior Year Amended Budget 14-15 T$ 18,400 1$ 5,0001$ 23,400 1 Estimated 9-30-15 ($ 18,000 I $ 3,880 1$ 21,880 1 • BJBb/bb 5.19.15/8-26-15/9-15-t5 Page 68 161 1 B4 001-5220-048-000,120-5220-048-000 PUBLIC INFORMATION AND COMMUNITY OUTREACH-BUDGET LINE 123 NN SDA BC SDA North Collier ITEM DESCRIPTION $ - EMS Council $ 865 $ 135 $ 1,000 Miscellaneous Supplies $ 1,730 $ 270 $ 2,000 Newsletter $ 865 $ 135 $ 1,000 Total Items $ 3,461 $ 539 $ 4,000 MEMBERSHIPS Florida Association of PIOs $ 87 $ 13 $ 100 Florida CERT $ 87 $ 13 $ 100 Florida Fire Chiefs Association $ 87 $ 13 $ 100 Total Memberships $ 260 $ 40 $ 300 TOTAL 15-18 BUDGET $ 3,720 1 $ 580 J $ 4,300 Prior Year Amended Budget 14-15 —T$ 3,000 $ - 3,000 !Estimated 9-30-15 I $ 3,0001 $ 3,880 1 $ 3,000 1 001-5220-052-003,120-5220-052-003 VEHICLE FUEL&OIL-BUDGET LINE 125 This expense line reflects vehicle fuel and oil for all District apparatus and vehicles. Because of the fluctuaton of gasoline and diesel prices,and the inability to accurately predict what those prices will be In the coming fiscal year,cost estimates for budgetary pruposes have been made based on current year expenditures NN SDA BC SDA North Collier DISTRICT VEHICLES 9 Engines 3 Aerials 3 Water Tenders 5 Brush Trucks 58 Staff Cars 4 Reserve Apparatus 2 Attach Trucks 3 Squads 4 Boats 1 Antique Engine 2 ATVS(Beach) 1 Polaris/QRV 3 SRUs TOTAL 15-16 BUDGET $ 199,060.) $ 31,014 1 $ 230,0741 Prior Year • ended =u••:t 14-15 $ 244,000 $ 42,000 $ 286,000 Estimated 9-30-15 $ 37,374 1 Variance- 14-15 vs. 15-16-(19%) BJBb/bb 8-19-15/8-26-15/9-15-15 Page 69 1 6 1 1- 34 001-5220-054-911,-001.002,201-203.301-303.701,801-806,901-910.120-5220-054-001 TRAINING AND EDUCATION COURSES AND PROGRAMS BUDGET UNE 126 This budget line reflects payment of the cost of public college courses,Florida State Fire College courses and paramedic college courses. These costs have been segreated from other training course costs to more easily identify the cost of college level courses. The amount provided for in the 2015-2016 budget reflects current collective bargaining contractual provisions. NN SDA BC SDA North Collier $ - Florida State Fire College,Public College $ 51,912 $ 8,088 $ 60,000 Paramedic School(20 for first 2 semesters) $ 43,260 $ 6,740 $ 50,000 TOTAL $ 95,172 $ 14,828 $ 110,000 Operations: Training Division Specialty Training-Guest Speakers $ 2,596 $ 404 $ 3,000 FDIC(8) $ 3,461 $ 539 $ 4,000 Fire Rescue East(6) $ 1,557 $ 243 $ 1,800 IAFF CPAT Testing Center $ 8,652 $ 1,348 $ 10,000 Promotional Testing $ 7,354 $ 1,146 $ 8,500 Firefighter Development $ - $ - Total-Training Division $ 23,620 $ 3,680 $ 27,300 Emergency Medical Services Emergency Medical Service Conferences $ 2,596 $ 404 $ 3,000 CE Broker $ 2,163 $ 337 $ 2,500 Pediatric Advanced Life Support $ 1,730 $ 270 $ 2,000 PALS/ACLS/PMD Recertifications $ 4,759 $ 741 $ 5,500 Total-Emergency Medical Services $ 11,248 $ 1,752 $ 13,000 $ - Dive Team $ PSD Recertifications $ 692 $ 108 $ 800 Dive Rescue Classes $ 1.730 $ 270 $ 2,000 Total-Dive Team $ 2,423 $ 377 $ 2,800 HazMat Team IAFF Hazmat Responders Conference $ 865 $ 135 $ 1,000 Adjuncts $ 865 $ 135 $ 1,000 Total-HazMat Team $ 1,730 $ 270 $ 2,000 Technical Rescue Team USAR Membership(REIMBURSEABLE) $ 6,792 $ 1,058 $ 7,850 Training-Existing Members $ 1,730 $ 270 $ 2,000 Training-New Members $ 1,730 $ 270 $ 2,000 Training and Adjunct $ 865 $ 135 $ 1,000 Total-Technical Rescue Team $ 11,118 $ 1,732 $ 12,850 Boat Team Miscellaneous Training $ 865 $ 135 $ 1,000 Total-Boat Team $ 865 $ 135 $ 1,000 Training $ 865 $ 135 $ 1,000 $ 865 $ 135 $ 1,000 BJBbtbb 8-19-15/8-26-15/9-15.15 Page 70 16 1 1 84 Fire Prevention NICET/FA/FS/Plan Review(Required Cont.Ed) $ - $ - $ - Total-Fire Prevention $ - $ - $ - Administration Payroll Certification Conference $ 260 $ 40 $ 300 HR Collier Monthly Seminars&Annual Conference $ 433 $ 67 $ 500 Mechanics Training-EVT $ 865 $ 135 $ 1,000 Professional Development $ 1.298 $ 202 $ 1,500 FDIC/Fire Rescue East $ 865 $ 135 $ 1,000 FASD Conferences/Seminars/Dist.Mgr.Cert $ 3,980 $ 620 $ 4,600 IAFF Chief's Conference $ - $ - $ - Total-Administration $ 7,700 $ 1,200 $ 8,900 'TOTAL TRAINING COURSES/CONF. $ 59,569 j $ 9,281 J $ 88,850' $ [TOTAL 15-16 BUDGET $ 154,741 I $ 24,109 J$ 178,850 I 'Prior Year Amended Budget 14-15 r$ 76,500 LS 31,760 J $ 108,260 'Estimated 9-30-15 J $ 76,500 J$ 17,950 I$ 94,450] Varianl-e 14-15 vs. 15-16- 77% 001-5220-054-821-830,120-5220-054-821 TRAINING-SUPPLIES AND EQUIPMENT-BUDGET UNE 127 The expenses contained within this budget line are for the supplies and equipment required for operational training. The 2014-2015 budget reflects an increase of$3,000 to provide for propane purchases and other supplies,many of which are reimbursed by the training center. NN SDA BC SDA North Collier Propane $ 4.759 $ 741 $ 5,500 Books(Including College Course Books) $ 4,326 $ 674 $ 5,000 Smoke Machine Supplies $ 2,596 $ 404 $ 3.000 Props and Training Supplies $ 865 $ 135 $ 1,000 Auto Extrication Training $ 2,163 $ 337 $ 2,500 Miscellaneous $ 1,730 $ 270 $ 2,000 'TOTAL 15-16 BUDGET $ 16,439 I $ 2,5611 $ 19,000' 'Prior Year Amended Budget 14-15 J $ 12,0001$ - ($ 12,000' 'Estimated 9-30-15 $ 12,000 $ ��. 2,862 II- 14,862' Variance-14-15 vs. 13-16-67% BJBbTb 8.19.1518-26-1519-15-15 Page 71 16I . B4 001-5220-099-000,120-5220-099-000 MISCELLANEOUS EXPENSE-BUDGET LINE 128 The Miscellaneous Expense budget line provides for expenses,often one-time in nature,which cannot be categorized to anotM expense line or are not significant enough to warrant an expense line. NN SDA BC SDA North Collier TOTAL 15-16 BUDGET I$ 8,652 1$ 1,348 is 10,000 Prior Year Amended c uket 14- 5 $ 10,000 6, 00 $ 16,000 Estimated 9-30-15 $ 7,000 $ 2,653 $ '-§",iWI Variarri`e- 14-15 vs. 15-16-(6%) 001-5220-054-000 SUBSCRIPTION AND DUES-BUDGET LINE 129 This budget Ilne contains financial provision for the Florida Association of Special District Dues,as well as other professional association dues and subscriptions. NN SDA BC SDA North Collier ITEM CC Fire Chief's Association $ 346 $ 54 $ 400 Public Safety(PSA) $ 1,730 $ 270 $ 2,000 Dept.of Corn.Affairs-Special Districts $ 216 $ 34 $ 250 Florida Public Personnel Association(District NUS hip) $ 108 $ 17 $ 125 Florida Fire Chief Association $ 519 $ 81 $ 600 Int.Assoc.of Fire Chiefs $ 108 $ 17 $ 125 Florida Assoc.of Special Dist. $ 2,769 $ 431 $ 3,200 Sam's Club $ 151 $ 24 $ 175 Florida CERT Assoc. $ 43 $ 7 $ 50 American Payroll Association $ 260 $ 40 $ 300 SW Florida American Payroll Association $ 143 $ 22 $ 165 Society for Human Resource Management $ 143 $ 22 $ 165 Payroll Source $ 143 $ 22 $ 165 HR Collier $ 35 $ 5 $ 40 (TOTAL 15-16 BUDGET $ 8,714 I $ 1,046 I $ 7,760 I IPrior Year Amended Budget 14-15 I $ 7,610 T$ 7,150 1$ 14,760 I 'Estimated 9-30-15 I $ 9,0001 $ 2,447 I$ 11,4471 Varian e- 14-15 vs. 15-16=(47%) BJBb/bb 8-19-1518-26-15/9-15-15 Page 72 . 16 1 1 84 001-5220-054-010 PREVENTION-DUES AND SUBSCRIPTIONS-BUDGET LINE 130 Identified below are membership dues unique to the Fire Prevention Bureau,as well as the cost for the subscription to NFPA codes. NN SDA BC SDA North Collier Fire Prey.Code Book FL Chapter IAA' $ 87 $ 13 $ 100 NFPA Subscnption Service $ 87 $ 13 $ 100 Collier County Fire Marshals $ 87 $ 13 $ 100 Florida Fire Marshal&Inspector Assoc. $ 87 $ 13 $ 100 National Assoc.of Fire Invest. $ 87 $ 13 $ 100 Int.Assoc of Arson Inv. $ 87 $ 13 $ 100 TOTAL 15-16 BUDGET I$ 519 I $ 81 I$ 600 l 'Prior Year Amended Budget 14-15 1$ 6001$ - I$ 600 I 'Estimated 9-30-15 j $ 600 I $ -j$ 600 I ;Varian - 14-15 vs. 15-16-0 0 :._ -i,x 001-5220-054-011,120-5220-054-011 LEGAL ADVERTISEMENTS-BUDGET LINE 131 The Distnct is required by Florida Statute to provide legal notice of regular meetings,workshops and special meetings. The District Is also required to publically advertise for Request for Proposals,Invitations to Bid,and the sale of surplus equipment In accordance with Distnct Policies. NN SDA BC SDA North Collier ITOTAL 15-16 BUDGET { $ 8,652 I $ 1,348 1$ 10,000 'Prior Year Amended Budget 14-15 1$ 5,5001$ 4,000 1$ 9,500 I (Estimated 9-30-15 1 $ 7,000 1 $ 1,508 I $ 8,508 I Variance-14-15 vs. 15-16 5% BJBb/bb 8-19-1518-26-15/9.15.15 Page 73 1611 84 001-5220-054-200 DIVE RESCUE TEAM-BUDGET LINE 132 The Dive Team consists of 27 members who respond to any and all situations involving water rescue, including vehicles in canals,drownings and recovery of evidence. Each member is a Dive Rescue I certified diver,and 3 members are Public Safety Scuba Instructors. The 2015-2016 budget reflects NN SDA BC SDA North Collier DIVE TEAM EQUIPMENT Annual Equipment Maintenance $ 865 $ 135 $ 1,000 Dive Computers Replacements(6) $ 865 $ 135 $ 1,000 Chld Water Rescue Maniken $ 606 $ 94 $ 700 Wet Suits&Gear $ 1,730 $ 270 $ 2,000 Miscellaneous Equipment $ 1,038 $ 162 $ 1,200 Total Dive Team Equipment $ 5,105 $ 795 $ 6,900 TOTAL 15-16 BUDGET $ 5,105 I $ 795 j$ 5,900 'Prior Year Amended Budget 14-15 1 $ 6,950(- ' 1$ 6,9501 Estimated 9-30-15 j$ 5,000 1 I $ 5,000 Variance 14-15 vs. 15-16-32% BJBb/bb 8-131518-26.15/9-15.15 Page 74 16 1 1 84 001-5220-054-980,951,952 FIRE PREVENTION MATERIALS&SUPPLIES-BUDGET LINE 133 The Deputy Chief of Life Safety and Preventionl annually submits a list of the anticipated requirements for the Fire Prevention Bureau,including key boxes,anemometers to test air flow, NFPA reference mannuals and basic operational supplies,as well as public education material requirements NN SDA BC SDA North Collier ITEM Prevention Education Materials $ 4326 $ 674 $ 5,000 Public Education $ 8,652 $ 1,348 $ 10,000 Key boxes $ 5,191 $ 809 $ 6,000 (Key Boxes have Cost Recovery) ITOTAL 15-16 BUDGET $ 18,169 J$ 2,831 $ 21,000 Prior Year en.:d :udget 14-15 $ 18,000 $ 8,600 26,600 'Estimated 9-30-15 1 $ 19.0001 $ 2,000 J$ 21,000 13J8b/bb 8-19-1518-26-15/9-15-15 Page 75 1611 84 001-5220-054-008 HAZARDOUS MATERIALS TEAM-BUDGET LINE 134 The HazMat Team consists of 39 members,which including 2 Chief Officers. The team members are trained to deal with chemical spills,leaks and radiological emergencies,as well as terrorism and weapons of mass destruction. The District's HazMat Team is one of twenty-three District Response Teams recognized by the Department of Community Affairs. NN SDA BC SDA North Collier HAZMAT EQUIPMENT SpilULeak Control Supplies $ 1,730 $ 270 $ 2,000 Replacement of Sampling Supplies $ 433 $ 67 $ 500 Replacement Level A Suits $ 1,730 $ 270 $ 2,000 Safe Transport Lid Loc Dome Clamps $ 1,125 $ 175 $ 1,300 Recovery vessel Overpacks $ 2,163 $ 337 $ 2,500 MSA 4 Gas Monitor Supplies/Maintenance $ 519 $ 81 $ 600 Rehab/Extended Operations Supplies $ - $ - $ - TOTAL 15-16 BUDGET $ 7,700 I$ 1,200 I$ 8,900 1 Prior Year Amended Budget 14-15 $ 8,100 $ - 8,100 I [Estimated 9-30-15 I $ 5,000 1$ -1 6 5,000 Varian e- 14-15 vs. 15-16-53% BJBblbb 5.19-158-26-1519.15.15 Page 76 i6i i 84 001-5220-054-009 TECHNICAL RESCUE TEAM-BUDGET LINE 135 The District's 30 member Technical Rescue Team is trained for confined space,structural collapse, trench collapse and high angle rescue operations. The 2014-2015 budgeted amount reflects an increase of$1,900 to replace equipment which has bee deferred over the last few years. NN SDA BC SDA North Collier HIGH ANGLE CONFINED SPACE Protective Gear,Gloves,Eye Protection $ 519 $ 81 $ 600 Anchor Straps,Equipment $ 1,038 $ 182 $ 1,200 MPD Descent Control Device $ 1,255 $ 195 $ 1,450 Replacement Lumber $ 519 $ 81 $ 600 Replacement Class III Harnesses $ 1,038 $ 162 $ 1.200 Replacement YATES Harnesses $ 1,298 $ 202 $ 1,500 Miscellaneous Supplies $ 908 $ 142 $ 1,050 Total-High Angle Confined Space $ 6,576 $ 1,024 $ 7,600 TRENCH/STRUCTURAL COLLAPSE Breaker Tool Hyd. $ 692 $ 108 $ 800 Electnc Mud Pump $ 433 $ 67 $ 500 Batteries $ 130 $ 20 $ 150 Hand Tools/Lumber/Hardware $ 1,730 $ 270 $ 2,000 Total-Trench/Structural Collapse $ 2,985 $ 465 $ 3,450 !TOTAL 15-16 BUDGET $ 9,560 1 $ 1,490 1$ 11,0501 (Prior Year Amended Budget 14-15 v 1 $ 4,500 j$ -1$ 4,5001 !Estimated 9-30-15 E $ 4,500( $ -I$ 4,500 BJBb/bb 8.19.1518-26-1519-15-15 Page 77 1611 84 001-5220-054-820 K-9 TEAM-BUDGET LINE 136 The District has not has a K-9 search and rescue team led by Lieutenant Michelle Delaney and made to provide financial support to Acting Lieutenant Michelle Delaney and her team of canines, who have been training for several years. NN SDA BC SDA North Collier Certifications and Training See Training Budget See Training Budget Equipment $ 865 $ 135 $ 1,000 (TOTAL 15-16 BUDGET I $ 865 I $ 135 1$ 1,0001 !Prior Year Amended Budget 1415 1 Budgeted with Training 1 $ -1$ -I Estimated 9-30-15 I $ 359 1 $ -1$ 359 Variance- 14-15 vs. 15-16-35% 001-5220-054-100 BOAT TEAM-BUDGET LINE 137 The District's Boat Team consists of 16 boat operators, 13 of whom are Coast Guard certified boat captains, The Boat Team assists In water rescue operations. NN SDA BC SDA North Collier 2013-2014 2014-2015 Boat Slip Annual Maintenance Fee $ 2,596 $ 404 $ 3,000 Life Raft Recertification $ 649 $ 101 $ 750 Foul Weather Gear $ 865 $ 135 $ 1,000 Miscellaneous Equipment $ 433 $ 67 $ 500 !TOTAL $ 4,542 f $ 708 1$ 5,250 1 Prior Year Amended Budget 14-15 $ 3,800 - $ 3,800 lEstlmated 9-30-15 I $ 5,0001 $ -I$ 5,0001 Variant-- 14-15 vs. 15-16-38% BJBb/bb 6-19-158-26-1519-15-15 Page 78 16 a i 84 001-5220-054-007 CERT-BUDGET LINE 138 The District currently has 22 trained and equipped Community Emergency Response Teams(CERT)within the District comprised of over 350 concerned citizens. These team members receive special training to respond to assist others during a storm, hurricane or other emergency event. The CERT education program consists of a 24 hour course presented over 8 weeks, free of charge. The expenses identified in this budget line are the materials,supplies and equipment required to continue training additional teams and to support the existing teams. NN SDA BC SDA North Collier CERT Functions $ 433 $ 67 $ 500 CERT Supplies $ 2,163 $ 337 $ 2,500 CERT Publications $ - $ - $ TOTAL 15-16 BUDGET $ 2,596 I $ 404]$ 3,000 I 'Prior Year Amended Budget 14-15 1 $ 2,0001 $ -1$ ,000 'Estimated 9-30-15 1$' — 2,000 IT ----16--- 2,000-1 Variance- 14-15 vs. 15-16-0% 001-5220-054-401,120-5220-054-401 CONTINGENCY-BUDGET LINE 139 This budget line is provided to cover excess expenditures from other budget lines during the course of the year. NN SDA BC SDA North Collier 'TOTAL 15-16 BUDGET I$ -I$ - $ -I 'Prior Year Amended Budget 14-15 ----1$ - IT- -I $ ---1 'Estimated 9-30-15 J$ - 1 $ - $ - I Vartanc+ - 14-15 vs. 15-16-0% DEBT SERVICE-BUDGET LINES 140 AND 141 The provision for debt service is to fund the interest fee lease for the purchase of medical equipment. NN SDA BC SDA North Collier Equipment Lease-Principal $ 27,728 $ 4,320 $ 32,048 Engine Lease-Interest $ - $ - $ - 'TOTAL $ 27,728 $ 4,320 1$ 32,048 I IPrior Year Amended Budget 14-15 J $ 32,048 1 $ - I$ 32,048 I 'Estimated 9-30-15 1 $ 32,04.8 I $ - I$ 32,048 I Variance(- 14-15 vs. 15-16-0% 8J13b/bb 8-19-15/8-26-15/9.15.15 Page 79 161 1 84 . k. 001-5220-062-000,001-5220-064-003 CAPITAL-STATION IMPROVEMENTS&EQUIPMENT-BUDGET LINE 160 This budget line reflects expenditures for all of the District's stations which meet the cnteria of a fixed asset(cost of $1,000 or more,and a life expectancy of more than one year)or a capital improvement NN SDA BC SDA North Collier Station#40 Fitness Equipment $ 1,730 $ 270 $ 2,000 Total-Station#40 $ 1,730 $ 270 $ 2,000 Station#42 Stove and Vent System $ 6,922 $ 1,078 $ 8,000 Total-Station#42 $ 6,922 $ 1,078 $ 8,000 Station#43 $ - $ - $ - Total-Station#43 $ - $ - $ - Station#45 Repair/Refurbish Bum Room in Training Tower $ 129,780 $ 20,220 $ 150,000 Replace Table&Chairs-Board Room $ 12,978 $ 2,022 $ 15,000 Total-Station#45 $ 142,758 $ 22,242 $ 165,000 Station#46 Treadmill $ 3,893 $ 607 $ 4,500 Total-Station#46 $ 3,893 $ 607 $ 4,500 Station#47 Treadmill $ 3,893 $ 607 $ 4,500 Total-Station#47 $ 3,893 $ 607 $ 4,500 All Locations North/South High Efficiency Washers-Bunker Gear Cleaning After Fire $ 5,191 $ 809 $ 6,000 Station#10 Reverse Osmosis Water System $ 5,957 $ 928 $ 6,885 Total-Station#10 $ 5,957 $ 928 $ 6,885 Station#12 Reverse Osmosis Water System $ 5,957 $ 928 $ 6,885 Generator Repair $ 14,189 $ 2,211 $ 16,400 Total-Station#12 $ 20,146 $ 3,139 $ 23,285 Locution Paging System-Completion $ 39,799 $ 6,201 $ 46,000 Air Conditioning Replacements as Needed `TOTAL FACILITIES CAPITAL 2015-2016 PURCHASES-ALL 1 $ 230,290+$ 35,880 $ 266,170 Prior Year Amended Bu :t 14-1 $ 153,000 $ 7,000 $ 160,000 !Estimated 9-30-15 1 $ 130,0001 $ 20,740 1$ 150,740 I BJBb/bb B-19-1518-26-15/9-15-15 Page 80 1611 I:34 001-5220-064-001.200-202 CAPITAL PURCHASES-FIRE EQUIPMENT-BUDGET LINE 161 Purchases of capital fire equipment for the 2015-2016 fiscal year consists of replacement equipment which may not be specifically identified at this time,but which need may arise throughout the fiscal year,as well as the replacement of one thermal imaging camera for each service delivery area. NN SDA BC SDA North Collier Thermal Imaging Cameras(2)(L47&E10) $ 11,248 $ 1,752 $ 13,000 E42 Hydraulic Tools-E42 $ 27,686 $ 4,314 $ 32,000 Deck Gun/Nozzle-E42 $ 6,056 $ 944 $ 7 000 Replacement Fire Equipment $ 30,282 $ 4,718 $ 35,000 TOTAL 15-16 BUDGET $ 75,272 1$ 11,728 1$ 87,000! !Prior Year Amended B .,et 14-15 $ 31,000 $ 8,000 $ 39,000 Estimated 9-30-15 $ 31,000 I $ 8,000 J$ 39,000! Varian=e- 14-15 vs. 15-16- 105% 001-5220-064-017 CAPITAL PURCHASES-PROTECTIVE GEAR-BUDGET LINE 162 This budget line provides for the purchase of replacement protective gear,as well as the purchase of gear for new hires which may not be funded by impact fees. NN SDA BC SDA North Collier 40 Sets Replacement Bunker Gear $ 86,520 $ 13,480 $ 100,000 }TOTAL 2015-2016 BUDGET $ 86,5201$ 13,480 1$ 100,000! Prior Year Amended Budget 14-15 70,000 $ - $ 70,000 !Estimated 9-30-15 j $ 70,000 I $ - 1$ 70,0001 Varian •- 14-15 vs. 15-16-43% is 001-5220-064-002 CAPITAL PURCHASES-MEDICAL EQUIPMENT-BUDGET LINE 163 NN SDA BC SDA North Collier Portable Ultrasound Devices(5) $ 60,564 $ 9,436 $ 70,000 Training Simulator Equipment $ 17,304 $ 2,696 $ 20,000 Stretcher System for Vehicles $ 17,304 $ 2,696 $ 20 000 (TOTAL 2015-2016 $ 95,172 1$ 14,828 1$ 110,000 1 Prior Year Amended Bu-.et 14-15 $ _ 18,000 $ 18,000 !Estimated 9-30-15 1 $ 22,000 1 $ -1$ 22,000 19.18b/bb 8-19-15/8-26.15/9-15.15 Page 81 16 J 1 B4 . 001-5220-064-009,120-5220-064-009 CAPITAL PURCHASES-COMMUNICATION EQUIPMENT-BUDGET LINE 164 NN SDA BC SDA North Collier $ - 800 MHZ Portables-FPB $ 5,191 $ 809 $ 6,000 800 MHZ Mobiles-FPB $ 10,382 $ 1,618 $ 12,000 $ $ TOTAL 15-16 BUDGET I $ 15,574 1$ 2,426 1 $ 18,000 1 Prior Year Ameed udget 14 nd 5 _ --1 $ 25,000 LS 62,0001$ 87,000 I (Estimated 9-30-15 I $ 25,000 J $ 48,618 1$ 73,618 1 Varian e-14.15 vs. 15-16-(79%) 001-5220-064-013,120-5220-064-013 CAPITAL PURCHASES-OFFICE EQUIPMENT-BUDGET UNE 165 NN SDA BC SDA North Collier $ - $ - $ - $ TOTAL 15-16 BUDGET $ - $ - $ - Prior Year Amended Bud.et 14- 5 $ - $ - $ -I (Estimated 9-30-15 I $ - I $ - I$ -1 Varianle- 14=15 vs. 15-16-0% 001-5220-064-010 CAPITAL PURCHASES-COMPUTERS-BUDGET LINE 166 NN SDA BC SDA North Collier Servers $ 12,978 $ 2,022 $ 15,000 Misc.Hardware $ 12,978 $ 2,022 $ 15,000 $ - (TOTAL 15-16 BUDGET 1 $ 25,956 1 $ 4,044 1$ 30,000 1 [Prior Year Amended Budget 14-15-T$ 44,000 $ -----7$ 44,E 1 (Estimated 9-30-15 1 $ 55,000 1 $ -13 55,000 j Varian e- 14-15 vs. 15-16-(31%) BJBb/bb 8-19-1518-26-1519-15-15 Page 82 • 161 1 B4 001-5220-064-006 CAPITAL PURCHASES-TRT EQUIPMENT-BUDGET LINE 167 NN SDA BC SDA North Collier Honda EU3000is Portable Generator $ 1,730 $ 270 $ 2,000 TOTAL 15-16 BUDGET I $ 1,730 J $ 270 I$ Z000 (Prior Year Amended Budget 14-15 1 $ J$ -I$ - !Estimated 9-30-15 I $ -I $ -1$ - 001-5220-064-016 CAPITAL PURCHASES-BOAT TEAM-BUDGET LINE 168 NN SDA BC SDA North Collier Electronics Package for B041 $ 15,387 $ 2,397 $ 17,784 [TOTAL 15-16 BUDGET $ 15,387 I$ 2,397 J $ 17,784 'Prior Year Amended Budget 14-15 1 $ 5,000 I $ - I $ 5,000 j ]Estimated 9-30-15 1 $ 13,073 I $ -1.$ 13.073 j 001-5220-064-008,400-403 CAPITAL PURCHASES-TRAINING EQUIPMENT-BUDGET LINE 169 NN SDA BC SDA North Collier !TOTAL 15-16 BUDGET $ -I $ -I$ -) Prior Year Amended Budget 14-15 $ 3,000 $ -T$ 3,0001 Estimated 9-30-15 I $ • I $ - I$ - 1 Variance-14-15 vs. 15• - 001-5220-064-004 CAPITAL PURCHASES-VEHICLES-BUDGET LINE 170 NN SDA BC SDA North Collier Replace BC40&BC 41 (2 F-250) $ 69,216 $ 10,784 $ 80,000 Replace CH 12(Expedition) $ 34,608 $ 5,392 $ 40,000 LT41 Replacement $ 34,608 $ 5,392 $ 40,000 Replace CH 45 $ 34,608 $ 5,392 $ 40,000 Transit Bus(HazMat)-Used $ 4,326 $ 674 $ 5,000 Ins actors SEE INSPECTION FUND BUDGE $ - TOTAL 15-16 BUDGET -14 177,366 $ 27,634 $ 205,000 Pnor ear Amended =udget 14-15 $ 244,500 $ 46,000 $ 290,500 Estimated 9-30-15 $ 225,190 $ 47,066 $ 27Z256 Vagance-14-18 vs.15.16-(2996)' Bab/bb 8-19-1518-26-1519-15-15 Page 83 16 1 64 . z 001-5220-064-019,110-113 CAPITAL PURCHASES-SHOP EQUIPMENT-BUDGET LINE 171 NN SDA BC SDA North Collier 'TOTAL 15-16 BUDGET $ -1 $ -1$ - 'Prior Year Amended Budget 14-15 1 $ -1$ -1$ - 'Estimated 9-30-15 1 $ -1 $ -1 $ -1 Vat-ranee- 14-15 vs. 15.16- 0% 001-5220-064-023 CAPITAL PURCHASES-LOGISTICS/WAREHOUSE-BUDGET LINE 172 NN SDA BC SDA North Collier 'TOTAL 15-16 BUDGET $ -1$ -1 $ -I 'Prior Year Amended Budget 14-15 [S -1$ -1$ -1 'Estimated 9-30-15 I $ -I $ - I$ -I Variance- 14-15 vs. 15-16-0% 001-5220-064-015 CAPITAL PURCHASES-HAZMAT TEAM-BUDGET LINE 173 NN SDA BC SDA North Collier Honda EU 3000IS Portable Inverter Generator $ 1,730 $ 270 $ 2,000 'TOTAL 15-16 BUDGET $ 1,730 I $ 270 1$ 2,000' 'Prior Year Amended Budget 14-15 1$ -1 $ -1$ -1 'Estimated 9-30-15 I $ -1 $ - 1$ -1 MEMEggialillaanillIMIIII 001-5220-064-014 CAPITAL PURCHASES-FIRE APPARATUS-BUDGET LINE 174 Direct Cost NN SDA BC SDA North Collier Replacement Engine(E46) $ 454,230 $ 70,770 $ 525.000 Squad Qu ck Response Un°t $ 129,780 $ 20,220 $ 150.000 (TOTAL 15-16 BUDGET $ 584,010 I $ 90,990 [$ 675,000' Prior Year Amended Budget 14-15 I $ 475,0001$ -I $ 475,000' 'Estimated 9-30-15 1 $ 499,9001 $ -1$ 499,900] -Tlan ='14-15 vs. 15-16-42%; BJBb/bb 8-19-15/8-28-15/9.15-15 Page 84 1611 84 001-5220-064-007 CAPITAL PURCHASES-DIVE TEAM-BUDGET LINE 175 Direct Cost NN SDA BC SDA North Collier (TOTAL 15-16 BUDGET $ -I $ -I$ - !Prior Year Amended Budget 14-15 I$ -I$ - 1$ •I Estimated 9-30-15 1$ -1$ - I$ -l Variance- 14-15 vs. 15-16-0% 001-5220-064-011 CAPITAL PURCHASES-FIRE PREVENTION-BUDGET LINE 176 NN SDA BC SDA North Collier TOTAL 15-16 BUDGET $ -I$ -1$ - (Prior Year Amended Budget 14-15 1 $ . $ - $ Estimated 9-30-15 $ $ - $ - CAPITAL PURCHASES-LAND-BUDGET LINE 178 NN SDA BC SDA North Collier !TOTAL 15-16 BUDGET $ -I $ •I $ -I "Prior Year Amended Bud•et 14-15 $ - $ - $ - Estimated 9-30-15 $ - - $ Variance- 14-15 vs. 15-16-0% BJBb/bb 8-19-15/8-26-15/9.15-15 Page 85 1611 B5 Port of the Islands Community Improvement District Board of Supervisors J. Anthony Davis,Chairman Calvin Teague,District Manager Norine Dillon,Vice Chairperson Daniel Cox,District Counsel Dale Lambert,Assistant Secretary Ronald Benson,District Engineer Theodore Bissell,Assistant Secretary Richard Ziko,Assistant Secretary Regular Meeting Agenda 71t)IS Friday,June 19,2015— 10:00 a.m. Sr 2 1. Call to Order and Roll Call _�° ------ By 2. Approval of the Minutes of the May 22,2015 Meeting 3. Public Comment on Agenda Items 4. Old Business A. Review of Landscape Maintenance Performance i. Palm Tree Trimming Update ii. Entrance Lighting Project Update B. Manatee Mitigation Project 5. New Business 6. District Manager's Report A. Approval of the May 31,2015 Financial Statements and Check Register B. Questions and Comments on the Proposed Fiscal Year 2016 Budget C. Discussion of Follow-Up Items 7. Field Manager's Report A. Discussion of June 2015 Field Manager's Report B. Mosquito Spray Status C. Water Emergency Community Notification Procedures 8. Attorney's Report A. Update on Hotel Bankruptcy Lawsuit 9. Engineer's Report 10. Supervisors' Requests 11. Public Comment Period 12. Adjournment The next meeting is scheduled for Friday,July 17,2015 at 10:00 a.m. District Office: Meeting Location: Severn Trent Services,Inc. Orchid Cove Clubhouse 5911 Country Lakes Drive 25005 Peacock Lane Fort Myers,Florida 33905 Naples,Florida 34114 239-245-7118 http://poicid.com/ 239-430-0806 iou B5 Port of the Islands Community Improvement District Severn Trent Services, Management Services Division? 210 North University Drive, Suite 702 • Coral Springs,Florida 3307 �v Telephone: (954)753-5841•Fax: (954) 345-1292 c cn September 10, 2015 w Mr.A. William Moss City Manager __ City of Naples City Hall 735 Eighth Street South Naples, Florida 34102 Mr. Leo E. Ochs,Jr. li/Mr. Dwight E. Brock Collier County Manager Clerk of the Circuit Court 3299 Tamiami Trail East Collier County Courthouse Annex Naples, Florida 34112-5746 3315 Tamiami Trail East Suite 102 Naples, Florida 34112-5324 Dear Messrs. Moss,Ochs and Brock: In accordance with Chapter 189 of the Florida Statutes we are required to provide to you at the beginning of each Fiscal Year a notice of our public meeting schedule. Notice is being given that the Board of Supervisors of the Port of the Islands Community Improvement District will hold their meetings for Fiscal Year 2016 at the Orchid Cove Clubhouse; 25005 Peacock Lane,Naples, Florida at 10:00 a.m. on the third Friday of each month as follows: October 16, 2015 April 15, 2016 November 20, 2015 May 20,2016 December 18,2015 June 17,2016 January 15, 2016 July 15, 2016 February 19,2016 August 19,2016 March 18, 2016 September 16,2016 If you have any questions or concerns,please contact me at 239-245-7118. Sincerely, r. Calvin Teague District Manager 1611 55 • , LICENSE AGREEMENT This license agreement is entered into by and between Cloverfield Investments, Inc. hereinafter referred to as"Licensor"and Douglas N. Higgins,Inc.,hereinafter referred to as"Licensee", for the sole purpose of obtaining temporary occupation, ingress and egress on the following described land in Collier County, Florida. Legal Description: Port of the Islands(The Cays)Phase II Tract"IV'OR 1997 PG 663 The license provided under this agreement shall be in effect for a 12 month period, commencing the 1" day of June,2015 and ending the 31'day of May,2016. The licensee shall pay the licensor a license fee of ' Dollars 0) upon execution of this agreement. The license may be extended on a monthly basis for per month upon mutual agreement of the Licensor and the Licensee. Written notice of intent to extend the license must be made 15 days prior to the expiration of the license. It is understood by the Licensor and the Licensee that the license is subject to the following conditions: 1. Prior to this agreement taking effect,the Licensee shall submit for approval to the Licensor a plan describing any temporary construction and maintenance on the above-described property. It is understood that the primary usage of the property is for temporary construction trailers,material storage, and barge loading and unloading to facilitate the construction of the Picayune Strand Restoration Manatee Mitigation Project administered by South Florida Water Management District. 2. The Licensor agrees that the property shall be available for the stated purpose and duration without encumbrance. 3. The Licensee agrees that no permanent construction of any kind shall be placed on the property and that all temporary facilities shall be completely removed prior to the end of the agreement. Restoration to include minor grading and grassing shall be done prior to the end of the license. Licensor retains the right to inspect and release Licensee from continuing obligations at the end of the agreement. 4. This license is non-transferable by the Licensee. 5. The temporary improvements to the property to be constructed by the Licensee will at a minimum include a temporary driveway entrance from Cays Drive, open space sufficient for material storage and transfer, establishment of'temporary parking areas, and temporary barge moorings along the Faka Union Canal. 6. Minor removal and or trimming of trees shall be necessary and areas to be cleared will be identified in the proposed staging plan. All clearing debris will be properly disposed of off-site. 161185 . 7. Good housekeeping shall be observed at all times,property shall be maintained free of debris and refuse. Licensee agrees to maintain appropriate containers for the collection of debris and refuse to be disposed of at approved facilities on a regular basis. 8. The Licensee shall maintain the area under this license in a safe and environmentally sound condition at all times,any introduction of hazardous materials to the subject property is at the risk of the Licensee,clean-up,mitigation and remediation as a result of the Licensee's actions during the use of the property shall be the responsibility of the Licensee. 9. The Licensor continues full ownership of the land;however,it shall not be liable for maintenance or upkeep of the property for the duration of the license. 10. Commercial General Liability Insurance with minimum limits of$500,000.00 shall be maintained by the Licensee for the duration of the license,Licensor to be named additional insured. Licensee shall provide a copy of a certificate evidencing such coverage before entering the property. 11. The Licensee shall at all times comply with all applicable federal, state and local statutes, laws and ordinances. The Licensee agrees to protect, indemnify and save harmless the Licensor, its agents and employees, from and against all claims, demands, suits, liability and expense, by reason of loss or damage to any property or improvement thereon, whatever and by Licensor or third-party, or bodily injury to any person whatsoever, that may arise from the demolition, construction and placement of objects on the described lands and from the maintenance or use of the described land,or from any violation of the terms of this license and the Licensee shall defend the Licensor in any such action or claim upon request of the Licensor. 491 Licensee (Douglas N,Higgins,Inc.) O ti 1 «- Al, l L -. � )lJ Date Avv., r— Licensor Crove...fi'./.l lrrtll••ew.Tr, /..r (Cloverfield Investments,Inc.) f`/si rllt Date 1611 F E35 Agenda Page 15 Port of the Islands Community Improvement District Financial Report May 31,2015 Prepared by SEVERN TRENT SERVICES 1611 B5 Agenda Page 16 PORT OF THE ISLANDS Community Improvement District Table of Contents FINANCIAL STATEMENTS Balance Sheet-All Funds Page 1 General Fund Statement of Revenues,Expenditures and Changes in Fund Balance............... Page 2 Trend Report Page 3 Enterprise Fund Statement of Revenues, Expenditures and Changes in Fund Balance............... Page 4-5 Trend Report Page 6 SUPPORTING SCHEDULES Check Register Page 7-8 Special Assessments-Collection Schedule .......................................................... Page 9 Construction Schedule Page 10-12 CIP Status Report Page 13-14 ......................... Cash Flow Projections Page 15-16 Cash Flow Projections-5 year Page 17 Monthly Activity Report Page 18-23 Accounts Receivable Ageing Report(90+days outstanding).......................................... Page 24-25 Repair and Maintenance Detail Reports Not yet available 1611 8 5 Agenda Page 17 Port of the Islands Community Improvement District Financial Statements (Unaudited) May 31, 2015 1611 B5 PORT OF THE ISLANDS Agenda Page 18 Community Improvement District Governmental and Enterprise Funds Balance Sheet May 31,2015 GENERAL WATER AND ACCOUNT DESCRIPTION FUND SEWER FUND TOTAL ASSETS Current Assets Cash-Checking Account $ 206,148 $ 225,392 $ 431,540 Accounts Receivable 834 - 834 Assessments Receivable 231,351 835,492 666,843 Allow-Doubtful Collections (231,351) (635492) (866,843) Due From Other Funds 538,599 - 538,599 Investments: Money Market Account 190,673 6,770 197,443 Construction Fund - 25,164 25,184 Total Current Assets 936,254 257,326 1,193,580 Noncurrent Assets Fixed Assets Land - 293,061 293,061 Infrastructure - 15,321,761 15,321,761 Accum Depr-Infrastructure - (4,543,538) (4,543,538) Equipment and Furniture - 327,167 327,167 Accum Depr-Equip/Furniture - (101,000) (101,000) Construction Work In Process - 3,090 3,090 Total Noncurrent Assets - 11,300,541 11,300,541 TOTAL ASSETS $ 936,254 $11,657,867 $12,494,121 LIABILITIES Current Liabilities Accounts Payable $ 50 $ 101 $ 151 Accrued Expenses 12,741 30,212 42,953 Deposits - 34,350 34,350 Other Current Liabilities - 1,468 1,468 Revenue Bonds Payable-Current - 551,529 551,529 Due To Other Funds - 538,599 538,599 Total Current Liabilities 12,791 1,156,259 1,169.050 Long-Term Liabilities Revenue Bonds Payable-LT - 2,406,616 2,406,616 Total Long-Term Liabilities 2,406,616 2,406,616 TOTAL LIABILITIES 12,791 3,562,875 3,676,666 FUND BALANCES/NET ASSETS Fund Balances Assigned to: Operating Reserves 103,881 - 103,881 Unassigned: 819,582 - 819,582 Net Assets Invested in capital assets, net of related debt - 8,342,396 8,342,398 Unrestricted/Unreserved - (347,404) (347,404) TOTAL FUND BALANCES f NET ASSETS $ 923,463 $ 7,994,992 $ 8,916,455 TOTAL LIABILITIES S FUND BALANCES I NET ASSETS $ 936,264 $ 11,557,867 $12,494,121 Report Date:6/8/2015 1 loil B5 PORT OF THE ISLANDS Agenda Page 19 Community Improvement District General Fund Statement of Revenues,Expenditures and Changes in Fund Balances For the Period Ending May 31,2015 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) AS A%OF MAY-15 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD ACTUAL REVENUES Interest-Investments $ 2,153 $ 1,435 $ 1,138 $ (297) 52.86% $ - Interest-Tax Collector - - 40 40 0.00% 18 Special Assmnts-Tax Collector 430,597 430,597 317,667 (112,930) 73.77% 1,753 Special Assmnts-Discounts (17,224) (17,224) (9,812) 7,412 56.97% - Other Miscellaneous Revenues - - 1,870 1,870 0.00% - TOTAL REVENUES 415,526 414,808 310,903 (103,905) 74.82% 1,771 EXPENDITURES Administration P/R-Board of Supervisors 7,000 4,500 3,800 700 54.29% 500 FICA Taxes 536 357 291 66 54.29% 38 ProfServ-Engineering 26,000 17,333 5,628 11,705 21.65% 500 ProfServ-Legal Services 14,000 9,333 8,012 1,321 57.23% 776 ProfServ-Mgml Consulting Sery 30,092 20,061 20,061 - 66.67% 2,508 ProfServ-Property Appraiser 6,459 6,459 6,480 (1) 100.02% - ProfServ-Special Assessment 9,808 9,806 9,806 - 100.00% - Auditing Services 3,500 3,500 3,530 - 100.00% - Postage and Freight 1,200 800 195 605 16.25% 5 Rental-Meeting Room 350 225 200 25 57.14% 25 Insurance-General Liability 8,786 6,590 6,411 179 72.97% - Printing and Binding 1,300 867 162 705 12.46% - Legal Advertising 1,000 667 328 339 32.80% - Miscellaneous Services 1,380 920 430 490 31.16% 11 Misc-Assessrnnt Collection Cost 8,612 8,612 6,122 2,490 71.09% - Misc-Web Hosting 1,000 667 496 171 49.60% - Office Supplies 500 333 14 319 2.80% - Annual District Filing Fee 175 175 175 - 100.00% - Total Administration 121,698 91,205 72,091 19,114 59.24% 4,363 Field Contracts-Mgrrt<Services 100,000 66,667 66,667 - 68.67% 8,333 Contracts-Landscape 82,830 55,220 55,220 - 66.67% 6,902 Electricity-Streetlighting 19,000 12,667 9,751 2,916 51.32% 1,073 Utility-Irrigation 17,000 11,336 10,600 736 62.35% 1,674 R&M-Renewal and Replacement 70,000 46,667 1,644 45,023 2.35% 804 R&M-Roads&Alleyways 4,000 2,667 19,575 (16,908) 489.38% 575 R&M-Signage 1,000 667 84 583 8.40% - Total Field 293,830 195,891 163,541 32,350 55.66% 19,361 TOTAL EXPENDITURES 415,526 287,096 235,632 51,464 56.71% 23,724 Excess(deficiency)of revenues Over(under)expenditures - 127,712 75,271 (52,441) 0.00% (21,953) Net change in fund balance $ - $ 127,712 $ 75,271 $ (52,441) 0.00% $ (21,953) FUND BALANCE,BEGINNING(OCT 1,2014) 848,192 848,192 848,192 FUND BALANCE,ENDING S 848,192 $ 975,904 $ 923,463 Report Date:6/8/2015 2 16 1 1 5 :a PORT OF THE ISLANDS Agenda Page 20 Community Improvement District Trend Report-General Fund Statement of Revenues,Expenditures and Changes in Fund Balances For the Period Ending May 31,2015 TOTAL Oct Nov Dec Jan Feb Mar Apr May Actual Thru Adopted Account Description Actual Actual Actual Actual Actual Actual Actual Actual 5/3112015 Budget Revenues Interest-Investments $ 163 $ 134 $ 136 $ 165 $ 208 $ 246 $ 84 $ - $ 1,138 $ 2,153 Special Assmnts-Tax Collector 3,831 116,349 110,898 19627 8593 47,557 8,858 1,753 317,667 430,597 Special Assmnts-Discounts (201) (4,647) (4,314) (528) (128) (19) 24 - (9,812) (17,224) Total Revenues 3,793 111,636 108,590 19,464 8,695 47,786 8,966 1,771 310,903 415,526 Expenditures Administrative P/R-Board of Supervisors 400 600 500 500 400 500 400 500 3,800 7,000 FICA Taxes 31 46 38 38 31 38 31 38 291 536 ProfServ-Engineering - 1,500 419 1,536 356 817 500 500 5,628 26.000 ProfServ-Legal Services - 2,213 48 2,690 709 341 1,237 776 8,012 14,000 ProfServ-Mgmt Consulting Sery 2,508 2,508 2,508 2,508 2,508 2,508 2,503 2,508 20,061 30,092 ProfServ-Property Appraiser 4,758 - - - 1,702 - - - 6,460 6,459 ProfServ-Special Assessment - - 9,806 - - - - - 9,806 9,806 Auditing Services - - - - - - 3,500 - 3,500 3,500 Postage and Freight 12 83 31 7 13 12 32 5 195 1,200 Rental-Meeting Room 25 25 25 25 25 25 25 25 200 . 350 Insurance-General Liability 2,036 - - 2,036 - - 2,339 - 6,411 8,786 Printing and Binding 31 - 52 25 17 18 18 - 162 1,300 Legal Advertising 162 - - - - - 166 - 328 1,000 Miscellaneous Services 122 83 72 1 16 45 81 11 430 1,380 Misc-Assessmnt Collection Cost 73 2,234 2,132 386 169 951 178 - 6,122 8,612 Misc-Web Hosting 71 71 71 71 71 71 71 - 496 1,000 Office Supplies - - - - - 14 - - 14 500 Annual District Filing Fee 175 - - - - - - - 175 175 Total Administrative 10,404 9,363 15,702 9,823 6,017 5,340 11,086 4,363 72,091 121,696 Field Contracts-Mgmt Services 8,333 8,333 8,333 8,333 8,333 8,333 8,333 8,333 66,667 100,000 Contracts-Landscape 6.902 6902 6,902 6,902 6,902 6,902 6,902 6,902 55,220 82,830 Electricity-Streetlighting 1,272 1,273 1,273 1,263 1,262 1,094 1,241 1,073 9,751 19,000 Utility-Irrigation 1,205 1,156 917 1,552 1,419 1,395 1282 1,674 10,600 17,000 R&M-Renewal and Replacement 350 - (360) 850 - - - 804 1,644 70,000 R&M-Roads&Alleyways - - - - 19,000 - - 575 19,575 4,000 R&M-Signage - - - - - 84 - - 84 1,000 Total Field 18,062 17564 17,065 18,900 36,916 17,808 17,758 19,361 163,541 293,830 Total Expenditures 28,466 27,027 32,767 28,723 42,933 23,148 28,544 23,724 235,632 415,528 Excess(deficiency)of revenues Over(under)expenditures $ (24,673) $ 84,809 $ 75,823 $ (9,259) $ (34,238) $ 24,638 $ (19,878) $ (21,953) 75,271 - FUND BALANCE,BEGINNING(OCT 1,2014) 848,192 848,192 FUND BALANCE,ENDING $ 923,463 $ 845,192 Report Date:6/8/2015 3 .. 1611 B5 PORT OF THE ISLANDS Agenda Page 21 Community Improvement District Water And Sewer Fund Statement of Revenues,Expenses and Changes in Net Assets For the Period Ending May 31,2015 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) AS A%OF MAY-13 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD ACTUAL OPERATING REVENUES Interest-Investments $ 285 $ 190 $ 101 $ (89) 35.44% $ - Water Revenue 53,700 35,800 36,156 356 67.33% 3,945 Sewer Revenue 81,200 54,133 52,919 (1,214) 65.17% 5,908 Irrigation Fees 110,900 73,933 76,485 2,552 68.97% 11,188 SpecialAssmnts-TaxCollector 1,139,500 1,139,500 799,444 (340,056) 70.16% 4,412 Special Assmnts-Discounts (45.580) (45,580) (24,693) 20,887 54.18% - Other Miscellaneous Revenues - - 2,946 2,946 0.00% 500 TOTAL OPERATING REVENUES 1,340,005 1,257,976 943,358 (314,618) 70.40% 25,953 OPERATING EXPENSES Personnel and Administration P/R-Board of Supervisors 7,000 4,500 3,800 700 54.29% 500 FICA Taxes 536 357 291 66 54.29% 38 ProfServ-Engineering 26,000 17,333 5,628 11,705 21.85% 500 ProfServ-Legal Services 14,000 9,333 8,012 1,321 57.23% 776 ProfServ-Mgmt Consulting Sery 30,216 20,144 20,144 - 66.67% 2,518 ProfServ-Property Appraiser 17,093 17,093 17,098 (3) 100.02% - ProfServ-Special Assessment 8,386 8,366 8,366 • 100.00% - Auditing Services 3,500 3,500 3,500 - 100.00% - Postage and Freight 1,200 800 554 246 46.17% 5 Rental-Meeting Room 350 225 200 25 57.14% 25 Insurance-General Liability 8,786 6,590 6,411 179 72.97% - Printing and Binding 1,300 867 162 705 12.46% - Legal Advertising 1,000 667 328 339 32.80% - Miscellaneous Services 2,600 1,733 1,363 370 52.42% 187 Misc-Assessmnt Collection Cost 22,790 22,790 15,407 7,383 67.60% - Office Supplies 500 333 14 319 2.80% - Total Personnel and Administration 145,237 114,631 91,276 23,355 62.85% 4,549 Water-Sewer Comb Services Contracts-Mgmt Services 309,533 206,355 206,355 - 66.67% 25,794 Contracts-GeneratorMaint 1,750 1,750 2,301 (551) 131.49% - Communication-Teleph-Field 4,512 3,008 2,845 163 63.05% 274 Utility -General 87,000 58,000 58,136 1,864 64.52% 6,549 R&M-Irrigation 35,000 23,333 10,055 13,278 28.73% 5,575 R&M-Lift Station - - 114 (114) 0.00% - R&M-Potable Water Lines - - 4,331 (4,331) 0.00% - R&M-Water Plant 20,000 13,333 13,076 257 65.38% - R&M-Waste Water Plant 15,000 10,000 3,314 6,686 22.09% 2,148 R&M-Sewer Lines - - 3,600 (3,600) 0.00% 286 R&M-Backflow Inspection - - 240 (240) 0.00% - Mlsc-Licenses&Permits 7,375 8,375 25 8,350 0.34% 25 Cap Outlay-Waste Water Plant 50,796 33,864 102,040 (68,176) 200.88% - Total Water-Sewer Comb Services 530,966 356,018 404,432 (48,414) 76.17% 40,651 Report Date:6/8/2015 4 161 1 B5 .• PORT OF THE ISLANDS Agenda Page 22 Community Improvement District Water And Sewer Fund Statement of Revenues,Expenses and Changes in Net Assets For the Period Ending May 31,2015 ANNUAL YTO ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE(S) AS A%OF MAY-15 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD ACTUAL Debt Service Principal Debt Retirement 532,827 532,827 - 532,827 0.00% - Interest Expense 122,533 122,533 71,478 51,055 58.33% 61,267 Total Debt Service 655,360 655,360 71,478 583,882 10.91% 81,287 TOTAL OPERATING EXPENSES 1,331,563 1,126,009 567,188 558,823 42.60% 106,467 Operating income(loss) 8,442 131,967 376,172 244,205 4455.96% (80,514) Change in net assets $ 8,442 $ 131,967 $ 376,172 $ 244,205 4455.96% $ (80,514) TOTAL NET ASSETS,BEGINNING(OCT 1,2014) 7,618,820 7,618,820 7,818,820 TOTAL NET ASSETS,ENDING $ 7,627,262 $ 7,750,787 S 7,994,992 Report Date:6/8/2015 5 1611 B5 PORT OF THE ISLANDS Agenda Page 23 Community Improvement District Trend Report-Water And Sewer Fund Statement of Revenues,Expenses and Changes in Net Assets For the Period Ending May 31,2015 I TOTAL Oct Nov Dec Jan Feb Mar Apr May Actual Thru Adopted Account Description Actual Actual Actual Actual Actual Actual Actual Actual 5/31/2015 Budget Operating Revenues Interest-Investments $ 16 $ 15 $ 16 $ 16 $ 13 $ 14 $ 10 $ - $ 101 $ 285 Water Revenue 2,875 3,640 3,914 5,375 5,409 5,279 5,719 3,945 36,156 53,700 Sewer Revenue 4,255 5,145 5,471 7,727 7,920 7,912 8,581 5,908 52,919 81,200 Irrigation Fees 6,581 7,944 8,766 10,414 10527 10,198 10,866 11,188 76,485 110,900 SpecialAssmnts-Tax Collector 9,642 292,806 279,088 49,897 21,626 119,682 22,292 4,412 799,444 1,139,500 Special Assaults-Discounts (506) (11,694) (10,856) (1,329) (322) (47) 61 - (24,693) (45,580) Total Operating Revenues 23,088 298,181 286,662 72,625 45,633 143,363 47,854 25,953 943,358 1,340,005 Operating Expenses Personnel and Administration P/R-Board of Supervisors 400 600 500 500 400 500 400 500 3,800 7,000 FICA Taxes 31 46 38 38 31 38 31 38 291 536 ProfServ-Engineering - 1,500 419 1,536 356 817 500 500 5,628 26,000 ProtServ-Legal Services - 2,213 48 2,660 709 341 1237 776 8,012 14,000 Profserv-Mgmt Consulting Sery 2,518 2,518 2,518 2,518 2,518 2,518 2,518 2,518 20,144 30,216 ProfServ-Property Appraiser 12,866 - - - 4,231 - - - 17,096 17,093 ProfServ-Special Assessment - - 8,366 - - - - - 8,366 8,366 Auditing Services - - - - - - 3,500 - 3,500 3,500 Postage and Freight 12 83 61 190 13 150 4t 5 554 1,200 Rental-Meeting Room 25 25 25 25 25 25 25 25 200 350 Insurance-General Liability 2,036 - - 2,036 - - 2,339 - 6,411 8,788 Printing and Binding 31 - 52 25 17 18 18 - 162 1,300 Legal Advertising 162 - - - - - 166 - 328 1,000 Miscellaneous Services 227 122 109 156 127 157 279 187 1,363 2,600 Misc-Assessmnt Collection Cost 183 5,622 5,365 971 426 2,393 447 - 15,407 22,790 Office Supplies - - - - - 14 - - 14 500 Total Personnel and Administration 18,491 12,729 17,501 10,685 8,853 6,971 11,501 4,549 91,276 145,237 Water-Sewer Comb Servfces Contracts-Mgmt Services 25,794 25,794 25,794 25,794 25,794 25,794 25,794 25,794 206,355 309,533 Contracts-Generator Maint - - 551 - - - 1,750 - 2,301 1,750 Communication-Teleph-Field 913 267 283 274 270 233 332 274 2,845 4,512 Utility-General 6201 6,493 6,959 7,322 7,468 7,437 7,687 6,549 56,136 87,000 R&M-irrigation 245 - 72 846 - 1,221 2,096 5,575 10,055 35,000 R&M-Water Plant - 8.450 3,327 (2,558) (86) 3,456 485 - 13,076 20,000 R&M-Waste Water Plant - - (4,698) 498 - 783 4,584 2,148 3,314 15,000 Misc-Licenses&Permits - - - - - - - 25 25 7,375 Cap Outlay-Waste Water Plant - - - - 8,700 10,063 83,276 . 102,040 50,796 Total Water.Sewer Comb Services 37,484 41,004 32,288 32,178 43,114 49,659 128,052 40,651 404,432 530,966 Debt Service Interest Expense - 10,211 - - - - - 61,267 71,478 122,533 Total Debt Service - 10,211 - - - - - 61,267 71,478 655,360 Total Operating Expenses 55,975 63,944 49,789 42,863 51,967 56,630 139,553 106,467 567,188 1,331,563 Operating income(loss) $ (32,887) $234,237 $236,873 $ 29,762 $ (6,334) $86,733 $ (91,699) $ (80,514) 376,172 8,442 TOTAL NET ASSETS,BEGINNING(OCT 1,2014) 7,618,820 7,618,820 TOTAL NET ASSETS,ENDING $ 7,994,992 $ 7,627,262 Report Date:6/8/2015 6 1611 85 5 Agenda Page 24 Port of the Islands Community Improvement District Supporting Schedules May 31, 2015 1611 8 5 ...... p pppp p C S m N V S 2 2 O N 8 O0 0 R. 0 0 rj Op mit O N N S N O S 5a 8 0 0 m m Sw a> 71, N U a m C c rn u Q g8V888V888 � � S Q ' T M (b CS d (o doto un vo N O N H l� M M N In rel In I I[) § A 1l n N In n a N N I 3 N 1 N N N 3 E N LL -6 L 12 701 ! 1 “3P731 .§ v y q s5e . s g' c c p� ° $ 8 , J (A A Z,JE c6 272 N N J V 8 m 0i L. t t 5 � � 8 uta 6'_ gn c3 aNg6g 68g C- a 0 0 cc r z cc ii c 5 Fl lb y~ .ca 1- w¢ .¢. a Z I 0 Z 8 Z ? V 2 > J c c c rn a W D LL ? N LLI IV IL 'r $�o8LL 6 . ... - � 85 IcE =.— tk' izuJi .g. tug ..40 ,2 ZZu� W5 Yj d N < O W O a a s b° g `� w w> C7 . z – N0 t d m C7 r _ Z > 1Wi1 3 ri Z . O U 4(1 N US (V C') U W Z W U o 0 0 0 o i° O O 8 2 x U 6 o o 8 ^ 8 0 w F w t�+ N N N N N J a w m r LLQ. q 8 > 0 to ag oS '''',.. ;.' ;'.."',..">. i aza SN W ¢L ._n 5 aCa 5 (Sy 8 8 NgN yg U Q �a a R °d 8 R W 22222 V1 F '4 O Q N N U N tO O Z co i J J J �.- 8 a . . . O O O O O n g to , to ,.n in to N .2 8 - N .7r m m ^ N } } `/ m o 6 0 M Y m 0 v A W _e ry 4 E' ?- 4 'hoo � oo aaaaa ono8 � o04oQ0c.100 OO z et z z O Z O U 2 Z JJ a S Rd o w miLuI o N0 a pp > W p8 ~ 8 X O cU O4 x E 2 U o = p>,- 5 5g = „ ¢ p r C ± od > „_ 3 = < ; 0 w 8 b b 8 LY, ,E S o d W 2 w x 8 ..� 0 8 ,ew ° 99 = tg 'a E ; ow u°i �iWilj a r� O uLug3z IL o LLS a° (AN8Lav� ac(i C o Y . . . . . N tO h N in N . N W h 1n N . u, to 1n . N N . h h . N 1n t0 m rn m m m 3t m °Q,. ‘,8i t3 c3 t3 <3 �. °� m ? °mss °1 °Z of 3c °1 3i 'D N Q U O N N N N N N N N W N N N N N N E 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 N o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o 0o d — z O _ y 16 J Nom6fd vim � i `i 32d 626 a "tdgg cgcaua2t`to8ZZ33333 2 C E- 6 - pg � � 5 g s g 3S � S1 I S 4 3 g C 5 5 3 3 $ 3 3 313 311 8 3 3 E W W e 0. 0 g z Ia 8 8 8 8 8 8 8 8 8 8 0 8 8 8 8 3 a a a a a < V v v as v a 7 7 V a v ct ., 1611 B5 ., . « § \ ] 2 / ; _ < \ 7 - ® co 2 < )lut «I d ƒ 7 § a ¥ ! f2 § ~ z ƒƒ $ k % # ; k ) \ \Z >U ',§I ¥¥, _ , � w2« ) \ / D ƒ 2 0.1 MI ) !2 1. k{ ] „ - Bk t ti } x ( \ / a 2 § 0 CO E ° ) / & / / 0 k � 2k 3 \a. u. # § } 1611 B 5 . ,. PORT OF THE ISLANDS Agenda Page 27 Community Improvement District Non-Ad Valorem Special Assessments Collier County Tax Collector-Monthly Collection Report For the Fiscal Year ending September 2015 ALLOCATION BY FUND DISCOUNT/ GROSS DATE NET AMOUNT (PENALTIES) COLLECTION AMOUNT GENERAL WATERISEWER RECEIVED RECEIVED AMOUNT COSTS RECEIVED FUND FUND Assessments Levied FY 2015** $ 1,174,931 $ 334,109 $ 840,822 Allocation% 100% 28% 72% 10/30/14 $ 12,510 $ 707 $ 255 $ 13,473 $ 3,831 $ 9,642 11/14/14 $ 70,133 $ 2,955 $ 1,431 $ 74,519 $ 21,190 $ 53,328 11/25/14 $ 314,825 $ 13,386 $ 6,425 $ 334,636 $ 95,159 $ 239,477 12/12/14 $ 336,730 $ 14,178 $ 6,872 $ 357,780 $ 101,740 $ 256,040 12/31/14 $ 30,590 $ 992 $ 624 $ 32,206 $ 9,158 $ 23,048 01/29/15 $ 66,510 $ 1,857 $ 1,357 $ 69,724 $ 19,827 $ 49,897 02/27/15 $ 29,174 $ 449 $ 595 $ 30,219 $ 8,593 $ 21,626 03/31/15 $ 163,830 $ 65 $ 3,343 $ 167,239 $ 47,557 $ 119,682 04/30/15 $ 30,610 $ (85) $ 625 $ 31,150 $ 8,858 $ 22,292 05/29/15 $ 6,165 $ - $ - $ 6,165 $ 1,753 $ 4,412 TOTAL $ 1,061,077 $ 34,505 $ 21,529 $ 1,117,111 $ 317,667 $ 799,444 %Collected 95.08% 95.08% 95.08% TOTAL OUTSTANDING $ 57,820 1$ 16,442 I$ 41,378 *Discounts and collection costs taken in the 5/29 distribution were not availabe as of the date of this report. Once this information is received,an adjustment will be made and reflected in the next set of financial statements. Year Parcel ID Description Amount Comments FY 2010 1058920500 POI Hotel 119,627 bankruptcy FY 2011 1058920500 POt Hotel 119,627 bankruptcy FY 2012 1058920500 POI Hotel 119,638 bankruptcy FY 2013 1058920500 P01 Hotel 119,638 bankruptcy FY 2014 1058920500 POI Hotel 119,637 FY 2014 1058920005 POI Realty LLC 268,677 Total Delinquent Parcels 866,844 Note"' Three parcels were billed off roll subsequent to budget adoption. Report Date:6/8/2015 9 1611 B5 Agenda Page 28 PORT OF THE ISLANDS Community Improvement District Series 2010 Special Assessment Revenue Bond 1.Recap of Capital Project Fund Activity Through May 31,2015 Bond Issued(Construction Account) $ 5,500,000 Source of Funds: Interest Earned $ 8,597 Use of Funds: COI $ (42,700) COI(costs transferred to checking account) $ (5,000) Disbursements: Water Treatment Plant $ (5,333,694) Disbursements: Lift Station Rehab $ (102,040) $ (5,483,433) Adjusted Balance in Construction Account May 31,2015 $ 25,164 2.Funds Available For Construction at May 31,2015 Book Balance of Construction Account at May 31,2015 $ 25,164 Construction Funds available at May 31,2015 $ 25,164 3.Investments-BB&Tat May 31,2015 Estimated Type Yield Principal Construction Fund: 0.12% $ 25,164 ADJ:Outstanding Amounts Due $ - Balance at May 31,2015 $ 25,164 4. General Bond Information Issued: 2010 Matures: 2020 Bond Interest Rate: 3.51% FY 2015 budgeted bond payment as%of gross assessments(water/sewer fund): 57% NOTE: The May statement was not available as of this report date. Report Date:6/8/2015 10 1611 85 PORT OF THE ISLANDS Agenda Page 29 Community Improvement District Construction Schedule IAMOUNT OF CAPITAL WATER TREATMENT LIFT STATION REQ.# DATE CONTRACTOR REQUISITION OUTLAY COI PLANT REHAB COI 10/20/10 Greenberg Traurig $ 10,000 $ - $ 10,000 $ - $ - COI 10/20/10 BB&T 2,700 2,700 COI 10/20/10 Severn Trent Management Svc 15,000 15,000 COI 11/02/10 Dan Cox 15,000 15,000 1 11/09/10 Port of the Islands CID(reline) 321,537 321,537 321,537 2 11/18/10 South Florida Excavation 26,504 26,504 26,504 3 11/24/10 Naples Daily News 151 151 151 4 01/04/11 Century Link 26,311 26,311 26,311 5 12/16/10 South Florida Excavation 18,009 18,009 18,009 6 02/01/11 Hole Monies 2,561 2,561 2,561 7 02/01/11 Hole Monies 16,200 16,200 16,200 8 02/01/11 Hole Montes 13,207 13,207 13,207 9 02/10/11 Benchmark EnviroAnalytical,II 1,019 1,019 1,019 10 02/17/11 Hole Montes 1,983 1,983 1,983 11 03/07/11 Hole Montes 6,250 6,250 6,250 12 03/16/11 South Florida Excavation 12,762 12,762 12,762 13 03/29/11 Cardinal Contractors 27,000 27,000 27,000 14 04/06/11 Hole Monies 13,850 13,850 '13,850 15 05/05/11 South Florida Excavation 18,587 18,587 18,587 16 05/16//11 Cardinal Contractors 95,029 95,029 95,029 17 05/19/11 Hole Mantes 39,565 39,565 39,565 18 06/14/11 KW Controls 1,039 1,039 1,039 19 06/14/11 Cardinal Contractors 196,572 196,572 196,572 20 07/06/11 Hole Montes 19,575 19,575 19,575 21 07/22/11 Cardinal Contractors 170,192 170,192 170,192 22 07/27/11 Hole Monies 22,325 22,325 22,325 23 08/19/11 Cardinal Contractors 156,353 156,353 156,353 24 08/30/11 Hole Monies 19,700 19,700 19,700 25 09/16/11 South Florida Excavation 6,971 6,971 6,971 26 09/16/11 South Florida Excavation 4,602 4,602 4,602 27 09/16/11 Cardinal Contractors 278,893 278,893 278,893 28 09/27/11 Michael Evans Computers 3,255 3,255 3,255 29 10/17/11 Cardinal Contractors 85,416 85,416 85,416 30 11/03/11 HoleMontes 833 833 833 31 11/03/11 HoleMontes 43,975 43,975 43,975 33 11/23/11 KW Controls 24,337 24,337 24,337 Total FY 2011 $ 1,717,261 $ 1,674,561 $ 42,700 $ 1,674,561 $ - 32 11/14/11 Cardinal Contractors $ 266,314 $ 266,314 $ - $ 266,314 34 12/15/11 South Florida Excavation 4,602 4,602 4,602 35 12/15/11 BCI Technologies 7,121 7,121 7,121 36 12/15/11 ITT Water Equipment Tech 586,787 586,767 586,767 37 12/16/11 Cardinal Contractors 647,523 647,523 647,523 38 12/30/11 Hole Montes 43,673 43,673 43,673 39 01/24/12 Hole Montes 25,610 25,610 25,610 40 01/24/12 Cardinal Contractors 174,823 174,823 174,823 41 01/30/12 KW Controls 73,011 73,011 73,011 42 02/24/12 Cardinal Contractors 240,416 240,416 240,416 43 03/15/12 Cardinal Contractors 248740 246,740 246,740 44 04/05/12 Hole Montes 48,232 48,232 48,232 45 04/23/12 Cardinal Contractors 89,577 89,577 89,577 46 05/09/12 ITT Water Equipment Tech 30,578 30,578 30,578 47 05/16/12 Cardinal Contractors 62,629 62,629 62,629 48 05/17/12 KW Controls 12,169 12,169 12,189 49 06/12/12 Hole Montes 65,277 65,277 65,277 50 06/12/12 Severn Trent Environmental S• 9,027 9,027 9,027 Report Date:6/8/2015 11 161 ?4 1 B5 ,,„ PORT OF THE ISLANDS Agenda Page 30 Community Improvement District Construction Schedule AMOUNT OF CAPITAL WATER TREATMENT LIFT STATION REQ.# DATE CONTRACTOR REQUISITION OUTLAY COI PLANT REHAB 51 06/12/12 BCI Technologies 20,000 20,000 20,000 52 06/13/12 Cardinal Contractors 207,112 207,112 207,112 53 06/29/12 Soto's Lawn Service,Inc. 19,680 19,680 19,680 54 07/18/12 Cardinal Contractors 13,633 13,633 13,633 55 07/25/12 W.E.Johnson Equipment 33,088 33,088 33,088 56 08/03/12 Hole Montes 49,982 49,982 49,982 57 09/04/12 Severn Trent Environmental S' 3,045 3,045 3,045 58 09/04/12 Cardinal Contractors 195,290 195,290 195,290 59 09/19/12 Hole Montes 21,350 21,350 21,350 60 09/19/12 BC'Technologies 33,279 33,279 33,279 61 09/19/12 Cardinal Contractors 52,400 52,400 52,400 Total FY 2012 $ 3,282,946 $ 3,282,946 $ - $ 3,282,946 $ - I 62 10/16/12 RMA Geological Consultants $ 5,990 $ 5,990 $ - $ 5,990 63 10/16/12 Cardinal Contractors 151,859 151,859 151,859 64 11/01/12 Hole Montes 10,027 10,027 10,027 65 12/11/12 Severn Trent 48,507 48,587 48,567 66 01/09/13 RMA Geological Consultants 9,170 9,170 9,170 67 01/17/13 Hole Montes 8,138 8,138 8,138 68 01/17/13 RMA Geological Consultants 16,746 16,746 16,746 69 01/17/13 Severn Trent 1,569 1,569 1,569 70 02/05/13 Cardinal Contractors 26,705 26,705 26,705 71 02/05/13 KW Controls 12,169 12,169 12,169 72 02/05/13 Hole Mantes 2,533 2,533 2,533 73 02/21/13 KW Controls 12,169 12,169 12,169 74 04/23/13 RMA Geological Consultants 1,600 1,600 1,600 75 10/11/13 Xylem 43,747 43,747 43,747 76 02/25/14 Xylem 25,200 25,200 25,200 Total FY 2013 $ 376,187 $ 376,187 $ - $ 376,187 $ - Total FY 2014 $ - $ - $ - $ - $ - 77 02/11/15 Fortiline $ 8,700 $ 8,700 78 03/04/15 Fortiline 148 148 79 03/04/15 Ferguson 319 319 80 03/26/15 Severn Trent 9,596 9,596 81 04/06/15 KW Controls 5,348 5,346 82 04/08/15 Gulf States Electric 5,240 5,240 83 04/08/15 Gulf States Electric 6,770 6,770 84 04/08/15 Xylem 1,964 1,964 85 04/08/15 Xylem 697 697 86 04/17/15 KW Controls 5,346 5,346 87 04/17/15 KW Controls 5,348 5,346 88 04/17/15 KW Controls 2,180 2,180 89 04/17/15 Severn Trent 12,965 12,965 90 04/29/15 KW Controls 5,346 5,346 91 04/29/15 KW Controls 32,076 32,076 Total FY 2015 $ 102,040 $ - $ - $ - $ 102,040 Grand Total $ 5,478,433 $ 5,333,694 $ 42,700 $ 5,333,694 $ 102,040 Interest _., FY 2011 Interest $ 5,744 FY 2012 Interest 2,291 FY 2013 Interest 303 FY 2014 Interest 173 FY 2015 Interest 85 $ 8,597 Report Date:6/8/2015 12 1611 g 5 ,, Agenda Page 31 PORT OF THE ISLANDS Community Improvement District All Funds Capital Improvement Program-Status Report Updated thru 5/31/15 WATER PROGRAM PROJECT FY 2015 PAID IN FY PAID NO. PROJECT NAME OR DESCRIPTION INCEPTION TO FY 2016 FY 2017 FY 2018 FY 2019 PROJECT ESTIMATE 19 2015''' (4 1>t STATUS W-19 Video surveillance and monitoring $ - $ - $ - $ 10,000 $ - $ - $ - ST project VV-22 , hydrant repair and replacement $ - $ - $ 3,090 $ - $ - $ - $ - ST project Total Water Program $ - $ - $ 3,090 $ 10,000 $ - $ - $ - WASTEWATER PROGRAM ST combined W W-23 SCADA and control panel for lift stations $ 30,796 $ - $ 77,137 $ 30,796 $ 30,796 $ - $ - wA W-26 WW-24 MBR Membranes $ - $ - $ - $ 20,000 $ - $ - $ - ST WW-25 Misc.Equipment Replacement $ - $ - $ - $ - $ - $ - $ WW-26 Replace lift station control panel $ 102,040 $ 102,040 $ 102040 $ - $ - $ - $ - Total Wastewater Program $ 132,836 $ 102,040 $ 179,177 $ 50,796 $ 30,796 $ - $ - Total Water/Sewer Fund'$ 132,836 I$ 102,040 I$ 182,286 I$ 60,796 I$ 30,796 1$ -I$ ,-_',;;£ NOTE 1'1:The amounts shown in the'FY 2015 ESTIMATE'columns reflect the most recent approximation of what the District expects to spend on each project between October 1,2014 and September 30,2015. NOTE 121: The amounts shown in the'PAID IN FY 2015'column reflects project expenses incurred between October 1,2014 and September 30,2015. The total of these columns will tie to the amounts reported as'Year to Date Actual-Capital Outlay'in the corresponding monthly financial statements. NOTE 121: The'PAID INCEPTION TO DATE'columns reflect any payments made between FY 2006 and present. Report Date:6/8/2015 13 161185 PORT OF THE ISLANDS Agenda Page 32 Community Improvement District All Funds Capital Improvement Program-Status Report Completed Projects Project No.l Project Name or Description I Project Total ICompletion Comments Date G-1 Collier County Zoning/Fire Station Property $ 22,324 s.11/1(2009 Completed in FY 2010 G-2 Sign Variance Petition-Union Road $ 42,683 11/1/21109 Completed in FY 2011 I R1&2 IRoad resurfacing and repair I$ 473,138 I»i9/30/20071 Completed in FY 2007 I 1-1 Irrigation&Fire Control Panel Upgrade $ 54,621 449/30/2008 Completed in FY 2008 I-2 Irrigation Supply Well Project $ 34,765 :90/1/2008 Completed in FY 2009 13 Welifield Mechanical Upgrades $ 218,732 "t13O/2009 Completed in FY 2009 I-4 3rd well to provide irrigation water supply $ 287,793 X8731/20110 Completed in FY 2010 I-5 Wellfield SCADA $ 27,587 .?9/31/2010 Completed in FY 2010 I-6 Electrical Upgrades for Wellfiield and WWTP Generator $ 247,386 0:4)28)7010 Completed in FY 2010 I-7 Canal PS Modifications $ 4,269 11/1J21)Q9 Completed in FY 2010 I-19 Wellhead Retmfihing $ 11,615 , 9/30/2013 Completed in FY 2012 I-11 Well Monitoring $ 16,748 y 9f Q/201.0, Completed in FY 2013 1-12 _Pump Retrofitting _$ 10,770 h d1 Completed in FY 2013 W-2 Water Treatment Plant-replace transfer pumps $ 9.887 7'`91$SN2008 Completed In FY 2008 W-4 Water Treatment Plant-repairs to building(roof,doors,windows.painting) $ 14,050 9/30/21108 Completed in FY 2008 W-5 Water Treatment Plant-replace metal launders and walkways on softening unit&other repairs $ 560771,031/2006 Completed in FY 2009 W-6 Water Treatment Plant-replace gaseous chem storage/feed sys(chlorine)w/liquid them(bleach) $ 36,088 i i".9)30/2009 Completed in FY 2009 W-7 Water Treatment Plant-air condition room that houses compliance monitoring equipment $ 3,901 N 9/30/2008 Completed in FY 2008 W-13 Water Treatment Plant-design new WTP $ 488,844 h;9/8012G0 Completed in FY 2011 W-14A Water Treatment Plant-New Construction 8 4,409,328 9/00720 . 1 Completed In FY 2014 W-146 Water Treatment Plant-Inspection of new construction $ 440,894 3 13W2056 Completed in FY 2013 W-15 Water Treatment Plant-New meter replacement program(with hackfiew prevention) $ 257,514 a 1 ¢13 Completed in FY 2013 W-17 SCADA $ 223093 a @;r i9 Completed in FY 2009 W-23 Stormwater Renlion Ponds $ 110,776 1 r,.k! Completed in FY 2011/2012 W-23a Disinfection Conversion-free chlorine to chloramines $ 11,427 ,�09 Completed in FY 2009 WW-5 Wastewater Treatment Plant-two new mixers $ 18,810 9}30/2Q0 Completed in FY 2008 WW-8 Wastewater Treatment Plant-add Second reuse pump $ 111,973 s-531/2019 Completed in FY 2008 Wastewater Treatment Plant-replace gaseous them storagetfeed systems(chlorine and sulfur i 3 WW-10 dioxide)ed liquid chem(bleach and sodium thiosulfate) $ 36,088 (7%%'I K t" Completed in FY 2009 WW-13A Reuse Storage Tank $ 585,299 t 4J80)It 00 Completed in FY 2010 WW-138 Automation of reuse water system and supplemental water $ 55,358 =`=.51a1 x20110 Completed in FY 2010 1158/1-18 DynaLift MBR Membrane System $ 1.112,380 ._,�/eoi Completed in FY 2011 WW-19 Electrical service upgrades at WWTP $ 231,100 Cr",,'�,. Completed in FY 2009 WW-20 New WWTP Generator $ 110,776 tx'9zOt19 Completed in FY 2009 WW-23 _SCADA and control panel for lift stations $ 77.137 9M.D1203A Completed in FY 2014 Report Date:6/8/2015 14 lóLlB5 PORT OF THE ISLANDS Agenda Page 33 Community Improvement District General Fund Cash Flow Projections JUN JUL AUG SEP 2015 2015 2015 2016 Cash Beginning Balance $ 396,821 $ 901860 $ 862,082 $ 824,871 Cash Inflow 16,821 179 179 179 Cash Outflow (37,390) (39,956) (37,390) (37,390) CD Investment - - - - Add'Prepaid Items - - - - Add: Due from WS Fund 538,599 - - - Less:Current Liabilities(as of 5/31/15) (12,791) - - - Total Estimated Cash Balance WITHOUT past due assessments or FY 2015 off roll billing $ 901,860 $ 882,082 $ 824,871 $ 787,659 Total Estimated Cash Balance MATH past due assessments and - FY 2015 off roll billing $ 1 225 841 $ 1,188,063 $1,148,852 $ 1,111 840, Cash Receipts Special Assessments $ 18,442 $ - $ - $ - Special Assessments-Discount - - - - Interest 179 179 179 179 Total Cash Inflow $ 16,621 $ 179 $ 179 $ 179 Operating Expenditures Administrative P/R-Board of Supervisors $ 500 $ 1,00D $ 500 $ 500 FICA Taxes 45 45 45 45 ProfServ-Engineenng 2,187 2.167 2,167 2,167 ProfSery-Legal Services 2,552 2,552 2,552 2,552 ProfServ-Mgmt Consulting Sery 2,508 2,508 2,508 2,508 ProfServ-Property Appraiser - - - - ProfServ-Special Assessment - - - - Annual Audit - - - - Postage and Freight 27 27 27 27 Rental-Meeting Room 25 50 25 25 Insurance-General Liability - 2,041 - - Printing&Binding 23 23 23 23 Legal Advertising 134 134 134 134 Miscellaneous Services 60 60 60 60 Misc.-Asseessmnt Collection Cost - - - - Misc.-Web Hosting 101 101 101 101 Office Supplies 80 60 60 60 Annual District Filing Fee - - - - Total Administrative $ 8,201 $ 10.767 $ 8,201 $ 8,201 Maintenance Contracts-Mgmt Services $ 8,333 $ 8,333 $ 8,333 $ 8,333 Contracts-Landscape 6,902 6,902 6,902 6,902 Electricity-Slreetlighting 1,240 1240 1,240 1,240 Utility-Irrigation 1,275 1,275 1,275 1,275 R&M-Renewal&Replacement 11,258 11,256 11,256 11,256 R&M-Roads and Alleyways - - - - R&M-Slgnage 183 183 183 183 Total Maintenance $ 29,189 $ 29,189 $ 29,189 $ 29,189 Total Cash Outflow $ 37,390 $ 39,956 $ 37,390 $ 37,390 Report Date,6/8/2015 15 1611 B5 PORT OF THE ISLANDS Agenda Page 34 Community Improvement District Water and Sewer Fund Cash Flow Projections JUN JUL AUG SEP 2015 2015 2015 2015 Cash Beginning Balance 5 232.162 $ (325,678) $ (350,082) $ (386,920) Cash Inflow 02,037 20,659 20.659 20,659 Cash Outflow-Expenses (49,497) (53,063) (49,497) (49,497) Add:Prepaki Items • - - - Lose Doe to General Fund (538,599) - - - Less:Current Liabilities(as of 5/31115) (31,781) - - - Total Estimated Cash Balance WITHOUT past due assessments or FY 2015 off roll billing $ (325,678) $ (358,082) $ (388,920) $ (415,758) Total Estimated Cash Balance WITH past due assessments and PS' 2015 off roll billing $ 698,542 $ 584,138 $ 535,300 $ 506,462 Cash Receipts Spedal Assessments $ 41,378 $ - 5 - $ - Special Assessments-Discount - - - - Water/Sewer/Imgation Revenue 20,646 20,646 20,646 20.646 InteresUMisceltaneous 13 13 13 13 Total Cash Inflow 9 62,037 $ 20,659 9 20,659 $ 20,669 Operating Expenditures Administrative P/R-Board of Supervisors $ 500 $ 1,000 $ 500 $ 500 RCA Taxes 45 45 45 45 ProfServ-Engineering 2,167 2,167 2,167 2,167 ProfSery-Lapel Services 2,552 2,552 2,552 2.552 ProfSery-Mgmt Consulting Sery 2,518 2,518 2,518 2,518 ProfServ-Property Appraiser - - - - ProfServ-Special Assessments - - - - Annual Audit - - - - Postage and Freight 27 27 27 27 Rental-Meeting Room 25 50 25 25 Insurance-General Liability - 2.041 - - Printing&Binding 23 23 23 23 Legal Advertising 134 134 134 134 Miscellaneous Services 168 168 168 160 Misc:Assessmnt Collection Cost - - - - Office Supplies 60 60 60 60 Total Administrative S 8,219 $ 10,785 $ 8,219 $ 8,219 Maintenance Contracts-Mgmt Services $ 25,794 $ 25,794 $ 25,794 5 25,794 Contracts-Generator Maint - - - - Communication-Teleph-Field 203 283 283 283 Ultity-General 7,084 7,084 7,084 7,084 R&M-Irrigation 2,917 2,917 2.917 2,917 R&M-Lift Station 800 800 800 800 R&M-Potable Water Lines - - - - R&M-Water Plant - - - - R&M-Waste Water Pent 3,000 3,000 3,000 3,000 R&M-Sewer Lines 600 800 600 600 R&M-Badeflow Inspection 800 800 800 800 Misc:Licenses&Permits - 1,000 - CIP' - - - Total Maintenance $ 41,278 $ 42,278 $ 41,278 $ 41,278 Debt Service Principal and Interest $ - $ - $ - 5 - Total Debt Service $ - $ - 8 - $ - Total Cash Outflow $ 49,497 $ 53,083 $ 49,497 $ 49,497 'NOTES: Estimated CIP costs for anticipated projects are shown quarterly. The attorney has confirmed the use of construction funds am eligible to cover lift station rehabilitation projects. Both construction funds available and eligible anticipated project costs are reflected above. Report Date:6/8/2015 16 161135 PORT OF THE ISLANDS Agenda Page 35 Community Improvement District All Funds Cash Flow Projections-5 Year GENERAL FUND ADOPTED PROPOSED PROPOSED PROPOSED PROPOSED FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 Operating Revenues Assessments(Net) $413,373 $413,375 $413,375 $413,375 $413,375 interest/Miscellaneous $2,153 $1,673 $2,153 $2,153 $2,153 Total Operating Revenues $415,526 $415,048 $415,528 $415,528 $415,528 Operating Expenditures Administrative $121,696 $117,449 $120,972 $124,601 $128,339 Maintenance $293,830 $297,600 $306,528 $315,723 $325,195 Total Operating Expenditures $415,526 $415,048 $427,499 $440,324 $453,534 Capital Expenditures CIP Projects $0 $0 $0 $0 $0 Total Capital Expenditures $0 $0 $0 $0 $0 Estimated Ending Cash Balance WITHOUT past due assessments or FY 2015 off roll billing $ 787,659 $787,659 $775,688 $750,891 $712,885 Estimated Ending Cash Balance WITH past due assessments and FY 2015 off roll billing $ 1,111,840 $1,111,640 $1,099,689 $1,074,872 $1,036,866 WATER AND SEWER ENTERPRISE FUND ADOPTED PROPOSED PROPOSED PROPOSED PROPOSED FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 Operating Revenues Assessments(Net) $1,093,920 $1,093,920 $1,093,920 $1,093,920 $1,093,920 Water/Sewer/Irrigation Revenue $245,800 $217,500 $217,500 $217,500 $217,500 Interest/Miscellaneous $285 $199 $503 $530 $588 Total Operating Revenues $1,340,005 $1,311,619 51,311,923 $1,311,950 $1,312,009 Operating Expenditures Administrative $145,237 $133,973 $133,973 $133,973 $133,973 Maintenance $480,170 $464,928 $464,928 $464,928 $464,926 Total Operating Expenditures $625,407 $598,901 $598,901 $698,901 $598,901 Capital Expenditures CIP Projects $50,796 $60,796 $30,796 $0 $0 Total Capital Expenditures $50,796 $60,796 $30,796 $0 $0 Debt Service Principal and Interest $655,360 $655,360 $655,360 $555,360 $655,360 Total Debt Service $655,360 $655,360 $655,360 $655,360 $655,360 Estimated Ending Cash Balance WITHOUT past due assessments or FY 2015 off roll billing $ (415,758) ($419,196) ($392,330) ($334,641) ($276,893) Estimated Ending Cash Balance WITH past due assessments and FY 2015 off roll billing $ 506,462 $503,024 $529,890 $587,579 $645,327 NOTE: Assumes 100%of assessments(including off roll)will be received in FY 2016-2019. Report Date:6/8/2015 17 1611 85 . I I I i . N(0 0000N N 0)0)()0)0 0 N MO M N r.N 0) O1 r1 U1 (0 r1 N 00 N 01.--1 r1 0)0000 CO'--I O O0 0 10 (- a \0 10 ya A4 O 0(00)N If) N 01.1101 0.-1 N C N O N 44 O'1 H o 003 el,m N r1 ON 00 v'01 O ..1O (N Q 10 11).-1 O O N CO.,--1 C'r(If)r1 U} 0-- v 0■ 01 0 In E-, CO-U} . • . CO-U}U}Ut Cl) U} sta. . C) EL I-I 1.0 e0 rI CD (N FC e-1 U}U} N N N a, •0 1 Cl) U} Ut Cl) aAZ C4 01 00 Cl. 000 00000 0 0000000 0 00 0 0000 0 01 0 0 0 0 0 O 0 0 0 0 0 0 0 O 0 0 0 r4 a • • • • • • • • • • • • • E. H U U}(1t V)-Cl) Cl) U U!U}U}Cl)U}tl U} Cl)(11- UT D Cl. U W a N CD 0 a Ow 000 00000 0 0000000 0 00 0 0000 0 x 00000 0 0000000 0 00 0 H • • • • • • • • • • • • • • O U}or or or Cl) U} Cl)Cl)U}Cl)(II-v1-VI- M. U}(1} VI- 4 U O .. 0 a 10 0 • 000 00000 0 0000000 0 o0 0 0000 0 C); 00000 0 0000000 0 0o O 14 • • • • • • • • a U}U}U}Cl)CO- U} U}U}CO.Ut Cl)U}U} U} C.N.U} Cl) H g O H IY. O a N H C/)n I-I HZ D-+ NON O0 CO 00 Cl) 0000000 O 1110 U) N 000 N Kg .a .-1 (N 00000 O 0000000 O 0)0 01 r1 rl H W.-a H • . . • . . • • • • • • • • Ey 1.U1 10 Cl)U}p0 V}. co V}N Ut Cl)Cl)Cl)U} Cl) 01 U} 01 UHH 4: O m a0 Kg C.C.. I YI 0 0 I-I d' •• 'Cl' .] H Cl) U} U} U} 1 E.H 1-i zoo £ 0 a.a. 10 N N � 0 0 0 0 0 0 0 0 0 O ...0 0 0 0 O 0 0 O 0 0 0 0 0 0 0 0 Cl 0 0 O CD CD 0 0 0 0 O O O O H () U Cl)Cl)N U}Cl) U} C0.1.0-U}Cl)Cl)U}Cl) Ut Cl)Cl) Cl) ›. I% a. w £ 0 (n O 0 U 04 W H I I I 1 a 0 N N(0 cr. 0000 N 0 0101('x)0100)er.l0 N 03 CD 0 a) VD 61 N a' 0 1 ,--I(0 OOO Ol rl O ON CD CD 0000.--I O CD CD O (9 10 H CO l0 0 lD ■0 H C/) 0 0 0 0101 N N 0In 00 ri N 0 N 0 N "� C1) 001000 N U)O N O O'Cl'U O NO N W W to CO V1 O O t!}.ti C r1 Ln r-I V} t0 01 lit O U}Cl) Cl)(11.v}v U} (1} ..C1). N 0 (Cl Cl) 10 Cl) CO Cr) (4 Cl)U}V} ri rI rI CT] at Cl) Cl) U} C4 (-Ii In V' W G] Z H O F ••W cn KC 4 W •• 0 W}>-1 z IH-1 0 0p) F H 01 U) Cl) pC0 U? CO W t1U000CCD W ZZZ u1 I-I f�-I H HFCU 0.0 FC FC .. 4 OFC in c4 FCFC : W W H C) 4 r1 1 Z 0100 4 W I-I 01 01 O •• O FC 01 O U)U) H 10 10 Z W rl •. ON 0 FC1-IFC H HOHOD Ct) U) (4 FC(4OD U) W H I-1 co 1 0 0 FC 1-1 4 .-7 H ZHW U D 4 4 Z Z 10 .7 t0 U a a a O U)04 C7 a d .4 Z U H C7 H a s I7 •• a s >. H I-a O .a at at at OW I-1 C11 Cr) I-I W 0cc 1-IW W W 0 CA FC n4 .4WZ C-I 00 Kg HHH C7 a.E.043E. a) £ OW FCa1 E.3E. Kt H 114(-' a a 10KC CD0 W ••O 0 0 0 Z W FC 04 W 4 H FC 04 x W CC W FC Z �H a Z tZ C.1 W 1-1 I H H H I-I 0 3 I-I U)3 U) ((I 0 0 0 I.-]a Ul 3 .4 W .4 U) .-] U) 0 i-1 W .] E,c4 1 I 1 .a � D : :4 00 FL' .7 ZC- a FC 4.1 E 66E a as xaD0 H 17 UC.4 W FCUDD H 71 C7 C4 H .7 H Oa. O O M OO..U13 O O Pa 00.1013 O FC W W O 1-+ r.li..704 O W W W W FC H W G4 0 H 00 -.` E+ 161185 NCB 00)IOIOON HHO- 1--1-00 HH OH0000 N N OIL WM00 H HOH O'0.00 H HO0HH O N 0 NN CMM ID CO CO c-1 0 HOO V` IO1-I- W H ill0 0 HH LON N • HH H cMvT • NN • HO O I... (y . .. • H N N -i H . . O) [-I ID ID 0 ■0 D) CO 44 ) 0 r N N N W N H 0 ur U n• C- H N in. in Qc a¢ M 0 (AU 1.4 00000000 00000000 00000000 00000000 00000000 0000000 M 0 o O o 0 H a E FC Ur Ur Ur yr or D H [:, 0 W a m O a N • 00000000 0 0 0 0 0 0 0 0 00000000 0 0 0 0 0 0 0 0 00000000 0000000 Y 0 0 0 o 0 E D ur Ur co. or or ct U O H O ra in 0 0. 00000000 00000000 00000000 00000000 00000000 0000000 C6 0 0 0 0 0 0 W E I-I 0 E H 0 Z 0 H acn a co 0 D a3 0 >. ,n A I H-4 Z W H >. a 000NI0I0 00 00000000 00000000 -4 -40'-O0000 H HOHOO H HOWHHO �✓ 14 1a H H M co ILl H 0 0 H 0 I0 NN N N ID 41$11.0 H W1.�.1 H H d11n to H N N H O O H 0 in DI . . In ur in- ur H . . 0€.1-1 N N H co H H Q,'Cu C.4 [u Ua) O 0-H 01 ■ aOO E .] m. H a a 0 0 000..0 £ A z !1 N W N I-7 U' 00000000 0 0 0 0 0 0 0 0 00000000 0 0 0 0 0 0 0 0 00000000 0 0 0 0 0 0 0 Q 4 0 0 0 0 0 H Cl) O 0 ur ur yr or ur >4 a w o 0 w U z O 1 a W NN O1-40001f1 H HOH 00OO HH 0 H 0000 H HO HOOM 00 00000000 0000000 ,-1.-1 H ID ID Ul OO W H 0 00 ‘M 0 1-1 E HH HIOID HH •W V. • H Ft ID N in- H Ur Z NN co ID O)in ra in 0 Z ' in. N 1-4 0 V. H co H 0- co. W H a U W Z ID Z •ir 0 C.) 0 0 0 - 0 0 0 . . 0"A 4 A A 000 0 00 - n 0000- -- M 0000 - - m 0000 - r0- 0000 - m 00 - -- 0 E w w W waa ti W W W W.1a ti W W W W wwW W.-]r0 w w w wa.ab W W W W I-a.-7hl H I I I I FCH00 I I 1 1 FH00 I I 1 I FH00 1 1 I 1 4400 1 1 I I FH00 1 I 1 I FHo z 0>EU) 0C W U) Hn 0 W U',?E U) -0LI W M>HU—WFC W 0>HU 0Ff.W M>HU�PO4 v) 0 IZIUE .-7 a40E. a a-UE 4 01-10E .7 oHUE .7 aHUE HO HHFCHWW Wr7 HHFL'H W W W.-7 El E44W W W..7 E.HgCHWWW0 HHFL'HW W W.-7 4W W W 14 w WUZZMCOM4 WUZZt WM4 WUZZU)V)04 WUZZ0004 WUZZCAU)U)H WUZZU)U)U) 0 1 a X4400000 Zi F$ -l00D0U L` 4 -I0- 0- 00- cC X41-100000 `f-.LI1"1000. 0W Fi FCH Cl- 000 10 W H H H H H H H E H E E H E E H Ei H H H H H H H E E H E H E H H H H H H H H H E H H C-I H H H H H . ID i.1 33333333 33333333 33333333 33333333 3333333 333333 0 A ID 0 0 0 0 0 ••O N 0 In 0 0 0 W H a Pod W O H H N V' 0 0w F a a a a a x "�$ H H H I-1 H H 1611 B5 I Li.) O)MOIf1 U OO O0)HO M M 1-iO 0000 MM0O0 HHOHMM000 NH r1N rl HOW M.-1 N C)00 M CO M MM V'co In H M 1.0 MN N N NN NNIn )0 (0 IA 0,P,-.0m0 1.0 NO OD 44 r-I r( 0,-4,-1 • 0 l0 l0 n n (0 CO 000 OD .-I . . co - - .H In r- N - - R Cf F In [-I- co rf r1 OI M vT v} r7.--1 W 0 m H co .-I W E. 0 0 d Of H ■-1 M (n H ur C4 •.$ yr oL OA x O)0 fie 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 00000000 O O O O o 0 M o 0 0 0 0 0 HI 4 E KC Ur ur a• VI (1) cn • H C.. 0 W CL cn O a a. 0 00000000 00000000 00000000 00000000 00000000 000000 ¢i o 0 0 0 0 0 E • • 0 (/r ar in in in. (I) U 0 H 0 a -� CO D a 0 00000000 0 0 0 0 0 0 0 0 00000000 0 0 0 0 0 0 0 0 00000000 0 0 0 0 0 0 A4 0 0 0 0 0 0 w • 4 a1 V? V1 (!1. a1. VF H g F E IY. O a0 W0 1x Z 4 >14M F 4 ,111 1 c u M MOA I-I HO 00000000 00000000 00000000 00000000 000000 J 4 M ri H N H.-I 0 o O O 0 F-1 o H • N O)0) i (I <J1. a TR O F Ii I1) M M t7' < Cu M to T1 0 0 H H v 4 F ur ar x F F 4 HC4' O ZOO E 00/Q z N N 0 00000000 0 0 0 0 0 0 0 0 00000000 0000000C) 00000000 0 0 0 0 0 0 gg 0 0 0 0 0 0 H U ur II) U} (r V)- VI- ›-. (4 04 . a E Z 0 0 0 0 1 4 O 0000 ul Ill O Ill O O)H 0 01((l ri O 000001 M 000 HI rl O HMM CD OD N r1,A H HO VD M H N 0100 4 O N N N(N V' 0 M r1 1-I M N N N NN NIA IA (0 1/40 In N(0 10 U)U) H • ri ri riNN • Wl0 ',DO LS-) (0 W w W 0 E�f Ur C) .-I I!) C.. N M M .tr. .--1 1-1 O) M UN (1r H H W) 1A CO ri ❑ s 5 Vr H (0 co O) in «r W a N sr ur EEE ❑ EEEE -0001 ET, E- oov EFEF-000'k SF S- ❑oa EEX ❑o ar o0o aw❑ 00004- 0 00004- 0 ur 00004- - a)- 00004- - u} 000 4W o www gC4- cry wwwwI4ID 01 0WWrlaI'D WWww.4al7 wwwW44ID www rg4 ❑ 1 I H 4 I-)(h III I 1-4 C10 1 1 1 1 H❑0 Ill 1 H❑❑ III I H❑❑ I I H 4 W (1) t W OH❑ar U)pH Cr)---U)4 W U1"✓Fa1--07I'W 0>E.01-�01gal (1) U)-----UQFC W N I W OH 0 4 0 C EUC.0 C41-IVE 4 04H0E 4 p4 HUE 4 WHUE a x > EM .-40 4 H WH ❑ HE r.G H W W 41 4 FF<1-141 W W 0 EE r.0 F4 41 W W0 E.E.r.0 FA 01 W W a E W H 1 r♦ H W r•HCn W W W W WOZZU]))H W UZ4MC0C)H W 044UIUIUIH WUZZMWMH W>E U1CW r1 1 CO zi-fopo o4 i41-1D000W XC HDDDDU Z41-I0000W Zr.CI-IDDDDW ZH0E-/( ow) e-,41-14444 H41-144 '0 3 a<IZ-10000M 33333333 33333333 33333333 33333333 DO441--10 D CD .. ❑ U1 o 0 0 0 E I- o ul 0 E al I-I 0 0 E C4 F 0 ri .-1 N F 0°' Can a 004 0 04 N 1 B5 I I H N kO V'N CO 40 0 H N v. (.1) H CO r-.1O)M CO N I-1 • r r a r r • M E (n r-1W CO N N O 0 N 0 C E •o• cn V) .-1 a •1 ur A a a 0 co C.) C. o0 00000000 M O O 1-i a E PC ta in 0 H G. U W a U) O a a 00 00000000 • 0 0 E • 0 Vr V} 4 U O H 0 a 0 a 00 00000000 a: 0 0 w a (a- u} H g E E a 0 a CO >I 1in z E W 0 O H H y1 00 M al.0(N r.r.O N H H G) H C:• ri.-7 r m ON • 0• E x to V>• . • CO w U E H 4 in M V' U) 4 s G.w C. ac '100 H v' w a E co- E E.E. a w zoo x 0 a 04 % $ w E (N 41 N 00 00000000 O 0 H CO C.) V) V? H W E a O• oV U 0 w 0 1 I 0 a ri N M HIN MtnU)HI's a 1 r-i r<D h--I r N N .--I U H • r r r co co • k E r r W z M nr<1` r O) o U) W o a�1 H V' o Icy v) Vr hi w CO- cn CC a Cr) E W v' X�C+ £££ o o 0 000 14 w0 w O Ww Ea hCh I I-7CA H I 0 co r.0 v} U) 4 (4 .7 U H h CO w W C.E U)G)w G]w O H 1 0 a Z F-1UE000,4 Cr) oil) g4 Eu,'H4Ca'a.'a o 00 ( 0(0 r 4r-10000al o E w C] 0 C. ••O E 0 W H 0 Z E.04 Z oa U' 1611 B5 I I V•C)O H M O H N O O O O M O O(0 H H O H M O O H N H H N H O O CJ t`(N H l.-0 0 H O r-(O H I�O If) U) H O H H W U) N N N U) n co m M N H M U) O) M N H M V• O ww (0d• tow nn • nn nn ? S U) co rl M m 7. RI O H H N 0 H U) H C• H u O w c O D)N on- v? • LL Ln O aq Hs as a o0 (z ) 00000000 00000000 00000000 00000000 00000000 00000 M O O CD O O H )1 • H r.0 ut v> v? U? U? O H Gu U W o. v] O a a 00000000 0 0 0 0 0 0 0 0 00000000 0 0 0 0 0 0 0 0 00.000000 0 0 0 0 0 • x O 0 0 0 0 H • O Uk v? u? u} u} - U 0 H 0 0 •• m D a 00000000 00000000 00000000 00000000 00000000 00000 M 7C• 0 0 0 0 0 W H a Z u} � co. (f). H O g H E 0 n4 z O H acn a4 Q 0 >+ u) 0 E U)Q W H H >- ) 00000000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O 0 o 0 0 0 0 0 0 0 0 0 o 0 o 0 00000 > � ) ) 0 U 0 0 0 H ) H H 7C U) Z M .n CA- IA (11-(11- 0) E UFC H H R.. co ww 1 a a0O H a x E E ) ) zoo S oaa £ w N W N ( 00000000 00000000 CJ O CJ 000 O U 00000000 00000000 00000 rt 0 O O O O H y o D v? 0? Ur u} ut N a w U) a. 0 w 0 Z I O I I a W H 0 O H M O H N O O O O M O O t H H O H M O O H N H H N H O O M N W H h 0 0 H 0 r(H 0 I-I H O H H O D U) NN N U) W D D M M N H M U) M MNHM V' H H WO WC WW WU) • WW WWI E Q• U) co H M O. Z H N O H f!? H V• H H 0 U (0 U) H V? G? W E a w Z N' z OU £F.F£--OOa? £££Z--W Oa? £Z££—QOM ££££- 00M £££ O £££ o 0000)- Q? 0000)- - 0000)1- - o- 00000- - o- 000 )w0 000 a o H wWwwra4)ri wwwwr�0ti wwww))h wWww�7)h www r4)- vr www r.0 H I I I I U)H00 I I I I r.GH00 III I Q,'H00 III I f.CH00 I 1 E,01-1M- I I H Z U)>E V]•--fARCW U) U)�UKC W PCA'-"M<W EU] - UFCW M I W 01-10M- M I W 0 U) 0 p4HUE 0 MHUE 0 )HUH ) MI-10H ) M > FM4,' ai > H HU) HE4 HW W W.-7 EEFCH W W W)1 HErC HW W W) -+W W W)1 F-,(41-1 0 EwH 1 -1 W WUZZUIV)U)H WUZZV)U?V)H W UZZU)U)U)H W UZZU)U)MH EUW W W W WP.—HOW Hi £4H0000I £4H0000U £F41i0000fl £4I-1OOOOM £HUFO(70) Zr'IU (.7 00 O'. H Q•H Ff•Q•0 -1 F- H Ig lo w x(24xaxa4c4c4 c4D4c4c4(4ID:p4a xa124o4aaaa rxdrxdawp4D4 C7UZZU)cnc0H )UZZU) to E U)U)U)(J)U)U)U)U) co U)U)U)U)U)co U) U)U)U)U)U)CO U)U) CO U)U)U)CO V]U)U) a 4 H D D D D W F[,'R'•H O 0 0 •• CO E 0 Z U) O O O 0 ••0 I- 0 in O H E. •--1 H N 0 ca rt D3 3 CO E W W O N a 4 cL 4 U) 0 161 .1 85 a . . . I O H 0 V) cnaN • F � .:2, N 41 0 O O a E 4 in a oc I-Ill dg 04 0 I. 000 (n M O .-1 a • E 4-4 "a' H W U 41 C4 U1 0 0 a C4 000 • O H • D vs F4 U O H o a an 2 a o 0 0 a o w • 14 tit H El E. E a 0 2 c 14 0 a -• 2 FUAz 0 H�G a 00.0 E°0 H G1r7 H£ OZ W E.H I1-1 (D O rn 4L+.I W LI LY.0 G1 >+0 0 I-I W 01 E 14 E E V)W 20 a a C 04L,.�01 3£41 N W O N 14 0 O O V)r4 O W V) H • V)%H 1 I 1 I U N H z L- :: .-I•>+ C4 x ) <r r)• 0 N N No a E1-1 N o + � 0 0 OH( r N c m U La .-4 c-4 O 1.i z0 V! N N f/? 0 0 W VT tn. war) ca 44 A I ,7 14 14 o ti o 14 0 0 °• x� a w H rn W 0 z 4441, 1441 Ca 0 ° a a k H vas 4:14 I I Cl) cc). 5 --- a 011H I 04 5 E Ld + sr Eat E E 0 W Z + a O O o Q H O V Eg aa .1 u Z W Ul u 41 U) 41m�`� 14r E 0 H F L.11 1.0 0 e-I Lc) 0 07 01 H C') P4 Z 2. C') I NI WWW 22 2 Z G+ W G7 H I 001 Hwa 0 E E In 0 I/a a 04 H aF 0 1 0 V)V)I-I Gd � 4 o p lE) .• �o0 www 0 v) GI ° 0 ° Zz E i Z w ZZZZZ Z a H a H G) p 0 0 H 0 2 (1) > 00 W Lail CD a a a a 0 4 1611 B5 H a • Nu 0O � NIn 0-Orr- � Nr-rn c*) ('I set MN L()61MN (_) A) <r H1 N N FC• �k� G4 �— O O o O q N H 0 c4 C7 S+ 1:0 4 A • o ' V) N Cl 0 m H 04 0 cn U H• a NI.oNNOa W w 5C (Ntnt`rnm • H MNIn 01MN U v r CV N W U O 4 H a O C4 1 r w 0 U wHOpr�;sZ a O I H£ 4 m . (1)H a 1-i .U S x. E w Z a D W U O 44H1--104 O 0H ZHO4 G. w <r ar sr c. W O 1 1 1 1 1 10 0101010 W N N N N N E 1 1 1 1 1 < 0) In 01 01 01 o o 0000 In W W WWWW H a 0 000000 H-1'-1'-i r-1,-I H 0 U 10 a o rn.--1 H O to fit 1 1 1 1 1 1 (10 Cc/NV)N N N 1 I 1 1 1 1 Z 0 00N V'In0) D Z HN<I'arac C4 ('400000 H 0000 W Z 1 1 1 1 1 1 O 0 srsrsr sr sr O 0 0 0 0 0 0 W 0 11 I I t I E U N N N N N N O4 NNNNNN 1611 B5 N p4 W r- > O N M' r N r- t.) O mg m csilk m o o q N H 0 "a 41 cn C7 }. Z• o • 0 ra 0 c+) z m C.) cn N H a r r W [0 r- r- E. E. r- 0 Cu O FC 0 C.) CD CD 0 a H W q W 2 Cr) ••cn O N W V] W Uyy 2 E 2 2FC O r[mW U cC M H i• Wl R,' al H H U OHWqW O FC W W a • W O N q U fWA E EFE N H HH • J N 3 3 3 • 2 d E ° a a a O U K 000 W U W E E E V U U 1611 P5 Agenda Page , PORT OF THE ISLANDS Community Improvement District Annual Operating Budget Fiscal Year 2016 Version 2-Approved Tentative Budget (Approved on 5/22/2015,printed 6/9/15) Prepared by: SEVERN TRENT SERVICES 161185 PORT OF THE ISLANDS Agenda Page 46 Community Improvement District Table of Contents Page# OPERATING BUDGET General Fund Summary of Revenues,Expenditures and Changes in Fund Balances ................................... 1-2 Budget Narrative ..................... 3-5 Exhibit A-Allocation of Fund Balances .................................. 6 Water and Sewer Fund Summary of Revenues,Expenditures and Changes in Fund Balances ......... 7-8 BudgetNarrative .................................................................. 9-12 Amortization Schedule .................................................................................................. 13 SUPPORTING BUDGET SCHEDULES 2015-2016 Non-Ad Valorem Assessment Summary 14 CIP Schedule 15 161 1 B5 Agenda Page 47 Port of the Islands Community Improvement District Operating Budget Fiscal Year 2016 1611B5 PORT OF THE ISLANDS Agenda Page 48 Community Improvement District General Fund Summary of Revenues,Expenditures and Changes in Fund Balances Fiscal Year 2016 Approved Tentative Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU MAY- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2013 FY 2014 FY 2015 APR-2015 SEP-2015 FY 2015 FY 2016 REVENUES Interest-Investments $ 3,324 $ 2,262 $ 2,153 $ 1,052 $ 895 $ 1,947 $ 1,673 Net Incr(Decr)In FMV-Invest 1,580 (858) - - - - Interest-Tax Collector 32 - - 22 - 22 - Special Assmnts-Tax Collector 402,232 327,741 430,597 315,780 18,349 334,109 334,109 Special Assmnts-Off Roll - - - - 96,490 96,490 96,490 Special Assmnts-Discounts (8,552) (8,739) (17,224) (9,836) - (9,836) (17,224) Other Miscellaneous Revenues 1,575 1,162 - 1,870 - 1,870 - TOTAL REVENUES 400,191 321,568 415,526 308,868 115,733 424,601 415,048 EXPENDITURES Administrative P/R-Board of Supervisors 8,800 8,500 7,000 3,300 3,000 8,300 7,000 FICA Taxes 520 497 536 252 230 482 536 ProfServ-Engineering 18,450 16,010 26,000 5,128 10,833 15,961 19,000 ProfSery-Legal Services 28,245 19,705 14,000 7,237 12,763 20,000 20,000 ProfServ-Mgmt Consulting Sery 28,365 29,216 30,092 17,554 12,538 30,092 30,905 ProfServ-Property Appraiser 6,531 6,531 6,459 6,460 - 6,460 5,012 ProfServ-Special Assessment 9,243 9,520 9,806 9,806 - 9,806 10,100 Auditing Services 3,500 3,500 3,500 3,500 - 3,500 3,500 Communication-Telephone 14 - - - - - - Postage and Freight 1,030 724 1,200 190 136 326 600 Rental-Meeting Room 300 300 350 175 175 350 350 Insurance-General Liability 8,103 7,989 8,768 6,411 2,041 8,452 9,719 Printing and Binding 1,006 807 1,300 162 116 278 600 Legal Advertising 223 1,719 1,000 328 672 1,000 1,000 Miscellaneous Services 543 425 1,380 419 299 718 1,380 Misc-Assessmnt Collection Cost 4,860 4,016 8,612 5,944 738 6,682 6,682 Misc-Web Hosting 969 969 1,000 496 504 1,000 1,000 Office Supplies 186 132 500 14 300 314 350 Annual District Filing Fee 175 175 175 175 - 175 175 Total Administrative 119,063 108,736 121,696 67,561 44,344 111,896 117,999 Field Contracts-Mgmt Services 97,123 100,000 100,000 58,333 41,667 100,000 100,000 Contracts-Landscape 85.727 82,830 82,830 48,317 34,512 82,829 82,830 Electricity-Streetlighting 18,154 15,176 19,000 8,678 6,199 14,877 18,000 Utility-Irrigation 13,060 15,956 17,000 8,925 6,375 15,300 17,000 R&M-Renewal and Replacement 12,714 33,564 70,000 640 69,160 70,000 70,000 R&M-Roads&Alleyways - 8.295 4,000 19,000 - 19,000 8,220 R&M-Signage - 1,525 1,000 84 916 1,000 1,000 Total Field 226,778 257,346 293,830 144,177 158,829 303,006 297,050 TOTAL EXPENDITURES 345,841 366,081 415,526 211,728 203,173 414,901 415,048 Annual Operating Budget Fiscal Year 2016 1 161 1 B5 PORT OF THE ISLANDS Agenda Page 49 Community Improvement District General Fund Summary of Revenues,Expenditures and Changes in Fund Balances Fiscal Year 2016 Approved Tentative Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU MAY- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2013 FY 2014 FY 2015 APR-2015 SEP-2015 FY 2015 FY 2016 Excess(deficiency)of revenues Over(under)expenditures 54,350 (44,513) - 97,140 (87,440) 9,700 (0) OTHER FINANCING SOURCES(USES) Operating Transfers-Out - (368,000) - - - - - Contribution to(Use of)Fund Balance - - - - - - (0) TOTAL OTHER SOURCES(USES) - (368,000) - - - - (0) Net change in fund balance 54,350 (412,513) - 97,140 (87,440) 9,700 (0) FUND BALANCE,BEGINNING 1,206,355 1,260,705 848,192 848,192 - 848,192 857,892 FUND BALANCE,ENDING $ 1,260,705 $848,192 $848,192 $945,332 $ (87,440) $ 857,892 $857,892 Annual Operating Budget Fiscal Year 2016 2 161 1 B5 Agenda Page 50 PORT OF THE ISLANDS Community Improvement District General Fund Budget Narrative Fiscal Year 2016 REVENUES Interest-Investments The District earns interest on the monthly average collected balance for their operating accounts. Special Assessments-Tax Collector The District will levy a Non-Ad Valorem assessment on all the assessable property within the District in order to pay for the operating expenditures during the Fiscal Year. Special Assessments-Off Roll The District will invoice and collect Non-Ad Valorem assessments,on certain properties within the District,off roll in order to pay for the operating expenditures during the Fiscal Year. Special Assessments-Discounts Per Section 197.162, Florida Statutes, discounts are allowed for early payment of assessments. The budgeted amount for the fiscal year is calculated at 4%of the anticipated Non-Ad Valorem assessments. EXPENDITURES Administrative P/R-Board of Supervisors Chapter 190 of the Florida Statutes allows for members of the Board of Supervisors to be compensated$200 per meeting at which they are in attendance. The amount for the Fiscal Year is based on 5 Board members paid for attending 14 meetings. The fees will be split evenly with the Water&Sewer Fund. FICA Taxes Payroll taxes for supervisor salaries are calculated as 7.65%of payroll. Professional Services-Engineering The District's engineer provides general engineering services to the District, i.e. attendance and preparation for monthly board meetings when requested, review of invoices,and other specifically requested assignments. The budgeted amount for the fiscal year is based on prior year spending and anticipated costs. The cost will be split evenly with the Water& Sewer Fund. Professional Services-Legal Services The District's Attorney provides general legal services to the District, i.e., attendance and preparation for monthly Board meetings, review of contracts, review of agreements and resolutions, and other research as directed by the Board of Supervisors and the District Manager. The fees will be split evenly with the Water& Sewer Fund based on the percent budgeted for each fund. Professional Services-Management Consulting Services The District receives Management, Accounting and Administrative services as part of a Management Agreement with Severn Trent Environmental Services, Inc. Professional Services-Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries, and the names and addresses of the owners of such property. The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage,and programming. The budget for collection costs was based on 1.5%of the anticipated assessment collections. Annual Operating Budget Fiscal Year 2016 3 161165 Agenda Page 51 PORT OF THE ISLANDS Community Improvement District General Fund Budget Narrative Fiscal Year 2016 EXPENDITURES Administrative(continued) Professional Services-Special Assessment The District has contracted with Severn Trent Management Services, Inc. to levy annual assessments, update the District's tax roll,prepare estoppel letters and handle any customer service questions regarding assessments. Auditing Services The District is required to conduct an annual audit of its financial records by an Independent Certified Public Accounting Firm. Costs will be split evenly with the Water&Sewer Fund. Postage and Freight This represents costs associated with actual postage and/or freight used for District mailings including agenda packages, vendor checks and other correspondence. The fees will be split evenly with the Water&Sewer Fund. Rentals—Meeting Room The District is charged$50 per occurrence for the use of the meeting room at which the District's meetings are held. The district anticipates holding 14 meetings. This fee will be split evenly with the Water&Sewer Fund. Insurance—General Liability The District currently has its Insurance Policy with the Florida Municipal Insurance Trust. This includes general liability, storage tank and property insurance. The FY 2016 budget includes an estimated 15% increase of the actual FY 2015 premium. Printing and Binding This represents costs associated with copies used in the preparation of agenda packages, required mailings, and other special projects. The budgeted amount for the fiscal year is based on prior year spending. The fees will be split with the Water&Sewer Fund based on the percent budgeted for each fund. Legal Advertising The District is required to advertise various notices for monthly Board meetings and other public hearings in a newspaper of general circulation.The board will advertise for their meetings annually. The fees will be split with the Water&Sewer Fund based on the percent budgeted for each fund. Miscellaneous Services This includes monthly bank charges and any other miscellaneous expenses that may be incurred during the year. Miscellaneous-Assessment Collection Costs The District reimburses the Collier County Tax Collector for her or his necessary administrative costs. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The District also compensates the Tax Collector for the actual cost of collection or 2% on the amount of special assessments collected and remitted,whichever is greater. The FY2016 budget for collection costs was based on a maximum of 2%of the anticipated assessment collections. Miscellaneous-Web Hosting The District expects to incur costs associated with Web Hosting. Office Supplies Supplies used in the preparation and binding of agenda packages, required mailings,and other special projects. Annual Operating Budget Fiscal Year 2016 4 161 135 Agenda Page 52 PORT OF THE ISLANDS Community Improvement District General Fund Budget Narrative Fiscal Year 2016 EXPENDITURES Administrative(continued) Annual District Filing Fee The District is required to pay an annual fee of$175 to the Department of Economic Opportunity Division of Community Development. Field Contracts-Mgmt Services The District has contracted with Severn Trent Environmental Services to provide operating, maintenance and field management services. This contract includes a predetermined amount of R&M costs. Costs above the specified amount are recorded as'R&M-Renewal and Replacement'. Any unused R&M costs are returned to the district. Contracts-Landscape Soto's Lawn currently provides monthly landscape services to the district for a monthly fee of$6,902($82,830/year). Electricity-Streetlighting The District currently has 3 electric accounts with Lee County Cooperative for streetlights located on District Roads. Expenses are based on prior year's electric bills. The district receives a reimbursement for a portion of the decorative street lighting from Orchid Cove. Account No. Service Address 0051120000 0 Eveningstar Cay 4941120000 Newport Drive 5741120000 262 Stella Maris Utility-Irrigation The District is currently being billed by the Water/Sewer Fund of Port of the Islands CID for irrigation water for the common areas that the District is required to maintain. R&M-Renewal and Replacement Various costs incurred as needed including but not limited to the entrance,monuments,lighting and lake management. R&M-Roads&Alleyways Expenses incurred while maintaining District roadways. R&M-Signage This category includes costs for maintaining or replacing signage throughout the District. Annual Operating Budget Fiscal Year 2016 5 1611 65 PORT OF THE ISLANDS Agenda Page 53 Community Improvement District General Fund Exhibit"A" Allocation of Fund Balances AVAILABLE FUNDS Amount Beginning Fund Balance-Fiscal Year 2016 $ 857,892 Net Change in Fund Balance-Fiscal Year 2016 (0) Reserves-Fiscal Year 2016 Additions - Total Funds Available(Estimated)-9/30/2016 857,892 ALLOCATION OF AVAILABLE FUNDS Assigned Fund Balance Operating Reserve-First Quarter Operating Capital 103,762 (1) Subtotal 103,762 Total Allocation of Available Funds 103,762 Total Unassigned(undesignated)Cash $ 754,130 Notes (1)Represents approximately 3 months of operating expenditures Annual Operating and Debt Service Budget Fiscal Year 2016 6 161135 PORT OF THE ISLANDS Agenda Page 54 Community Improvement District Water And Sewer Fund Summary of Revenues,Expenses and Changes in Net Assets Fiscal Year 2016 Approved Tentative Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU MAY- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2013 FY 2014 FY 2016 APR-2015 SEP-2016 FY 2016 FY 2016 OPERATING REVENUES Interest-Investments $ 337 $ 337 $ 285 $ 92 $ 66 $ 158 $ 287 Water Revenue 41,561 45,207 53,700 32,211 23,008 55,219 59,070 Sewer Revenue 64,573 68,913 81,200 47,011 33,579 80,590 89,320 Irrigation Fees 91,707 95,066 110,900 65,297 46,641 111,938 121,990 Meter Fees - 2,500 - - - - - Net Incr(Decr)In FMV-Invest 2,942 (1,598) - - SpecialAssmnts-Tax Collector 1,048,562 854,375 1,139,500 794,646 46,178 840,824 933,964 Special Assmnts-Off Roll - - - - 298,676 298,676 331,761 Special Assmnts-Discounts (22,294) (22,782) (45,580) (24,754) - (24,754) (50,629) Other Miscellaneous Revenues 6,895 11,259 - 2,446 - 2,446 - TOTAL OPERATING REVENUES 1,234,283 1,053,277 1,340,005 916,949 448,148 1,365,097 1,485,763 OPERATING EXPENSES Personnel and Administration P/R-Board of Supervisors 6,800 6,500 7,000 3,300 3,000 6,300 7,000 FICA Taxes 520 497 536 252 230 482 536 ProfServ-Engineering 16450 16,010 26,000 5,128 10,833 15,961 19,000 ProfServ-Legal Services 28245 19,704 14,000 7,237 12,763 20,000 20,000 ProfServ-Mgmt Consulting Sery 28,482 29,336 30,216 17,626 12,590 30,216 31,122 ProfServ-Property Appraiser 17,025 17,025 17,093 17,096 - 17,096 14,009 ProfServ-Special Assessment 7,885 8,122 8,386 8,366 - 8,366 8,617 Auditing Services 3,500 3,500 3,500 3,500 - 3,500 3,500 Communication-Telephone 14 - - - - - - Postage and Freight 786 883 1,200 549 269 818 700 Rental-Meeting Room 300 300 350 175 175 350 350 Insurance-General Liability 7,577 7,989 8,786 6,411 2,041 8,452 9,719 Printing and Binding 754 807 1,300 162 116 278 600 Legal Advertising 162 1,719 1,000 328 672 1,000 1,000 Miscellaneous Services 2,467 1,463 2,600 1,176 840 2,016 2,600 Misc-Assessmnt Collection Cost 12,670 10,470 22,790 14,960 1,856 16,818 18,679 Office Supplies 214 132 500 14 300 314 350 Depreciation Expense 491,203 494,510 - - - - - Total Personnel and Administration 627,054 618,967 145,237 86,280 45,684 131,964 137,783 Water-Sewer Comb Services Contracts-Mgmt Services 302,932 309,533 309,533 180,561 128,972 309,533 309,533 Contracts-Other Services 1,750 1,750 - - - - - Contracts-Generator Maint - - 1,750 2,301 1,750 4,051 1,750 Communication-Teleph-Field 4,595 4,336 4,512 2,572 1,415 3,987 4,270 Utility -General 80,034 82,514 87,000 49,587 35,419 85,006 86,000 R&M-Irrigation 9,845 33,162 35,000 4,480 14,583 19,063 22,570 Annual Operating Budget Fiscal Year 2016 7 161185 PORT OF THE ISLANDS Agenda Page 55 Community Improvement District Water And Sewer Fund Summary of Revenues,Expenses and Changes in Net Assets Fiscal Year 2016 Approved Tentative Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU MAY- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2013 FY 2014 FY 2015 APR-2015 SEP-2016 FY 2016 FY 2016 R&M-Lift Station - - - 114 4,000 4,114 6,000 R&M-Potable Water Lines - - - 4,331 - 4,331 6,000 R&M-Water Plant 47,699 56,446 20,000 13,076 - 13,076 10,000 R&M-Waste Water Plant 26,338 32,050 15,000 1,166 15,000 16,166 16,000 R&M-Sewer Lines - - - 3,315 3,000 6,315 6,000 R&M-Backflow Inspection - - - 240 4,000 4,240 4,000 Misc-Bad Debt 1,267 99 - - - - - Misc-Licenses&Permits 4,375 7,375 7,375 - 7,375 7,375 7,375 Cap Outlay-Waste Water Plant - - 50,796 102,040 30,796 132,836 60,796 Total Water-Sewer Comb Services 478,835 527,265 530,966 363,783 246,311 610,094 540,294 Debt Service Principal Debt Retirement - - 532,827 - 532,827 532,827 551,529 Interest Expense 150,783 133,073 122,533 10,211 112,322 122,533 103,831 Total Debt Service 150,783 133,073 655,360 10,211 645,149 655,360 655,360 TOTAL OPERATING EXPENSES 1,256,672 1,279,305 1,331,563 460,274 937,143 1,397,417 1,333,437 Operating income(loss) (22,389) (226,028) 8,442 456,675 (488,996) (32,321) 152,327 OTHER FINANCING SOURCES(USES) InterfundTransfer-In - 368,000 - - - - - Comp/Loss-Gen'I Capt'l Assets - (17,888) - - - - - Contribution to(Use of)Fund Balance - - - - - - - I TOTAL OTHER SOURCES(USES) - 350,312 - - - -I Change in net assets (22,389) 124,284 8,442 456,675 (488,996) (32,321) 152,327 TOTAL NET ASSETS,BEGINNING 7,548,546 7,494,536 7,618,820 7,618,820 - 7,618,820 7,586,499 TOTAL NET ASSETS,ENDING $7,494,536 $7,618,820 $7,627,262 $8,075,495 $(488,9962 $7,586,499 $7,738,826 Annual Operating Budget Fiscal Year 2016 8 1611 B 5 Agenda Page 56 PORT OF THE ISLANDS Community Improvement District Water and Sewer Fund Budget Narrative Fiscal Year 2016 REVENUES Interest-Investments The District earns interest income on their operational accounts. Water Revenue Budget is based on prior year's water consumption and anticipated use. Sewer Revenue Budget is based on prior year's water consumption and anticipated use. Irrigation Fees Budget is based on prior year's water consumption and anticipated use. Special Assessments-Tax Collector The District will levy a Non-Ad Valorem assessment on all the assessable property within the District in order to pay for the debt service expenditures during the Fiscal Year. Special Assessments-Off Roll The District will invoice and collect Non-Ad Valorem assessments,on certain properties within the District,off roll in order to pay for the operating expenditures during the Fiscal Year. Special Assessments-Discounts Per Section 197.162, Florida Statutes, discounts are allowed for early payment of assessments. The budgeted amount for the fiscal year is calculated at 4%of the anticipated Non-Ad Valorem assessments. [EXPENDITURES Administrative P/R Board of Supervisor Salaries Chapter 190 of the Florida Statutes allows for a member of the Board of Supervisors to be compensated for a meeting attendance and to receive $200 per meeting plus payroll taxes. The amount for the Fiscal Year is based on 5 Board members paid for attending 14 meetings. The fees will be split evenly with the General Fund. FICA Taxes Payroll taxes for supervisor salaries are calculated as 7.65%of payroll. Professional Services-Engineering The District's engineer provides general engineering services to the District, i.e. attendance and preparation for monthly board meetings when requested, review of invoices, and other specifically requested assignments. The fees will be split evenly with the General Fund. Professional Services-Legal Services The Districts Attorney provides general legal services to the District, i.e., attendance and preparation for monthly Board meetings, review of contracts, review of agreements and resolutions, and other research assigned as directed by the Board of Supervisors and the District Manager.The fees will be split evenly with the General Fund. Professional Services-Management Consulting Services The District receives Management, Accounting and Administrative services as part of a Management Agreement with Severn Trent Management Services,Inc. Annual Operating Budget Fiscal Year 2016 9 161 B5 Agenda Page 57 PORT OF THE ISLANDS Community Improvement District Water and Sewer Fund Budget Narrative Fiscal Year 2016 EXPENDITURES Administrative(continued) Professional Services-Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries, and the names and addresses of the owners of such property. The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The FY2016 budget for collection costs was based on 1.5% of the anticipated assessment collections. Professional Services-Special Assessment The District has contracted with Severn Trent Management Services, Inc. to levy annual assessments, update the District's tax roll,prepare estoppel letters and handle any customer service questions regarding assessments. Auditing Services The District is required to conduct an annual audit of its financial records by an Independent Certified Public Accounting Firm. The fees will be split evenly with the General Fund. Postage and Freight This represents actual postage and/or freight used for District mailings including agenda packages, vendor checks and other correspondence. The fees will be split with the General Fund evenly. Water and sewer billing costs (i.e. international mailing)will be recorded in the water and sewer fund only. Rentals—Meeting Room The District is charged$50 per occurrence for the use of the meeting room at which the district's meetings are held. The district anticipates holding 14 meetings during the year. This cost will be shared evenly with the General Fund. Insurance—General Liability The District currently has its Insurance Policy with the Florida Municipal Insurance Trust.The FY 2016 budget includes an estimated 15%increase of the actual FY 2015 premium. Printing and Binding Copies used in the preparation of agenda packages,required mailings,and other special projects. The budgeted amount for the fiscal year is based on prior year spending and anticipated costs. The fees will be split with the General Fund based on the percent budgeted for each fund. Legal Advertising The District is required to advertise various notices for monthly Board meetings and other public hearings in a newspaper of general circulation. The board has chosen to advertise for their meetings annually. The fees will be split with the General Fund based on the percent budgeted for each fund. Miscellaneous Services This includes bank charges and any miscellaneous expenses that may be incurred during the year. Miscellaneous-Assessment Collection Cost The District reimburses the Tax Collector for her or his necessary administrative costs. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The District also compensates the Tax Collector for the actual cost of collection or 2%on the amount of special assessments collected and remitted,whichever is greater. The FY2016 budget for collection costs was based on a maximum of 2%of the anticipated assessment collections. Office Supplies Supplies used in the preparation and binding of agenda packages,required mailings,and other special projects. The fees will be split with the General Fund based on the percent budgeted for each fund. Annual Operating Budget Fiscal Year 2016 t0 161 .E B; Agenda Page 58 PORT OF THE ISLANDS Community Improvement District Water and Sewer Fund Budget Narrative Fiscal Year 2016 EXPENDITURES Water-Sewer Comb Services Contracts-Mgmt Services The District has contracted with Severn Trent Environmental Services to provide operating, maintenance and field management services. This contract includes a predetermined amount of R&M costs. Costs above the specified amount are recorded as'R&M-Renewal and Replacement'. Any unused R&M costs are returned to the district. Contracts-Generator Maintenance Preventative generator maintenance services will be provided by Superior Power. Communication—Teleph—Field Century Link and Sprint provide communication services to the District. The following accounts are included in this line item: Vendor Description Annual Amount Century Link Plant Land Line (239-642-9219) $2,700 Century Link Plant Fax Line (239-642-9392) 600 Simplex Grinnell Alarm Monitoring 850 Sprint Automated svc to notify Bob of power failures 120 Total $4,270 Utility-General The District currently has 10 electric accounts with Lee County Cooperative for irrigation, lift stations, water and waste water plant.The estimated cost is based on prior year's average monthly electric bills and anticipated use. Account No. Service Address Svc.Type 9741120000 25000 E.Tamiami Irrigation 1941120000 0 Port of the Islands Irrigation 3841120000 119 Newport Drive Irrigation 7841120000 Union Road Irrigation 0941120000 245 Stella Maris Drive Lift Station 1841120000 0 Newport Drive Lift Station 7624900000 160 Cays Drive Lift Station 6941120000 0 Cays Drive Lift Station 3083520000 0 Newport Drive Lift Station 3941120000 86112700 P Islands Waste Water R&M—Irrigation Repair and maintenance costs associated with the main pumps and other irrigation equipment at the plant. R&M-Lift Station Repair and maintenance costs associated with the lift stations. R&M—Potable Water Lines Repair and maintenance costs associated with the water lines throughout the district. R&M—Water Plant Repair and maintenance costs associated with the water plant. R&M—Waste Water Plant Repair and maintenance costs associated with the waste water plant. Annual Operating Budget Fiscal Year 2016 11 161185 Agenda Page 59 PORT OF THE ISLANDS Community Improvement District Water and Sewer Fund Budget Narrative Fiscal Year 2016 EXPENDITURES Field(continued) R&M—Sewer Lines Repair and maintenance costs associated with the sewer lines throughout the district. R&M-Backflow Inspection Costs for periodic backflow inspections and repairs. Miscellaneous-Licenses&Permits Costs incurred for various licenses and permits pertaining to the water and waste water plants including an annual drinking water license and waste water regulatory fee. Capital Outlay—Waste Water Plant Funds spent on capital improvement projects for the water and waste water plants. • W-19$10,000 VIDEO SURVEILLANCE AND MONITORING • Ww-23$30,796 SCADA AND CONTROL PANEL • Ww-24$20,000 MBR MEMBRANES Debt Service Principal Debt Retirement Principal payment due on Series 2010 bond. Interest Expense Interest payment due on Series 2010 bond. Annual Operating Budget Fiscal Year 2016 12 161 85 PORT OF THE ISLANDS Agenda Page 60 Community Improvement District Debt Amortization Series 2010 Bond Period Coupon Debt Annual Debt Ending Principal Rate Interest Service Service 11/1/2015 $51,915.45 $51,915.45 5/1/2016 $551,528.72 3.510% $51,915.45 $603,444.17 $655,359.62 11/1/2016 $42,236.12 $42,236.12 5/1/2017 $570,887.38 3.510% $42,236.12 $613,123.50 $655,359.82 11/1/2017 $32,217.04 $32,217.04 5/1/2018 $590,925.52 3.510% $32,217.04 $623,142.56 $655,359.60 11/1/2018 $21,846.30 $21,846.30 5/1/2019 $611,667.01 3.510% $21,846.30 $633,513.31 $655,359.61 11/1/2019 $11,111.55 511,111.55 5/1/2020 $633,136.52 3.510% $11,111.55 $644,248.07 $655,359.62 Total $3,490,971.66 $441,186.02 $3,932,157.68 $3,932,157.68 Annual Operating Budget Fiscal Year 2016 13 161185 Agenda Page 61 Port of the Islands Community Improvement District Supporting Budget Schedules Fiscal Year 2016 16 I B5 PORT OF THE ISLANDS Agenda Page 62 Community Improvement District Port of the Islands Community Improvement District Non-Ad Valorem Assessment Roll FY 2015-2016 Product Maint.ERC Maint/ERC W/S ERC W/S Standby W/S Capital Total per Type Allocation $ 395.45 Allocation I $1,253.44 I Product $442 $811 Hotel Room 1.00 $395 0.60 $265 $487 $1,148 Condo Unit 1.00 $395 0.80 $354 $649 $1,398 Single Family 1.00 $395 1.00 $442 $811 $1,649 Comparison FY 2015 to FY 2016 Product Total Total Increase % Type FY 2016 FY 2015 (Decrease) Change Hotel Room $1,148 $1,073 $75 7% Condo Unit $1,398 $1,298 $100 8% Single Family $1,649 $1,524 $125 8% Annual Operating Budget Fiscal Year 2016 14 161 1 13 5 PORT OF THE ISLANDS Agenda Page 63 Community Improvement District All Funds Capital Improvement Program-Status Report Updated thru 5/31/15 WATER PROGRAM PROJECT PAID NO. PROJECT NAME OR DESCRIPTION FY 2015 PAID IN FY INCEPTION TO FY 2018 FY 2017 FY 2018 FY 2019 PROJECT ESTIMATE 1'1 2015 Rr DATE(') STATUS W-19 Video surveillance and monitoring S - $ - $ - $ 10,000 $ - $ - $ - ST project W-22 Fire hydrant repair and replacement $ - $ - $ 3,090 $ - $ - $ - $ - ST project Total Water Program $ - $ - $ 3,090 $ 10,000 $ - $ - $ - WASTEWATER PROGRAM ST combined WW-23 SCADA and control panel for lift stations $ 30,796 $ - $ 77,137 $ 30,796 $ 30 795 $ - $ - wIWW-28 WW-24 MBR Membranes $ - $ - $ - $ 20,000 $ - $ - $ - ST WW-25 Misc.E.ui•ment Re.acement $ - $ - $ - $ - $ - $ - $ - WW-26 R-•lace lift station control•anel $ 102,040 $ 102,040 $ 102,040 $ - $ - $ - $ - Total Wastewater Program $ 132,836 $ 102,040 $ 179,177 $ 50,796 $ 30,796 $ - $ - ..2M4 Total Water/Sewer Fund $ 132,836 $ 102,040 $ 182,266 $ 60,796 $ 30,796 $ - $ -,. .-..:. NOTE 111:The amounts shown in the'FY 2015 ESTIMATE'columns reflect the most recent approximation of what the District expects to spend on each project between October 1,2014 and September 30,2015. NOTE 121: The amounts shown in the'PAID IN FY 2015'column reflects project expenses incurred between October 1,2014 and September 30,2015. The total of these columns will tie to the amounts reported as'Year to Date Actual-Capital Outlay'in the corresponding monthly financial statements. NOTE 131: The'PAID INCEPTION TO DATE'columns reflect any payments made between FY 2006 and present. Report Date:6/8/2015 15 161185 s April 2015 Field Managers Report Water Treatment Plant Operations and Maintenance The Water Treatment Plant produced and distributed 1.723 MG for the month of April,which is an average of .056 MGD. Wastewater Plant Operations and Maintenance The WWTP treated approximately 1.492 MG for the month of April, which is an average of.048 MGD Reuse System Operations and Maintenance The reuse system delivered 8.19 MG for the month of April,which is an average of.260 MGD. Permit Compliance: Water Treatment Plant: *All permit requirements met Wastewater Treatment Plant *All permit requirements met At Our Treatment Facility • Began processing solids in holding tanks to be removed and hauled to disposal facilities • Performed overhaul and general maintenance on mosquito sprayer. Sprayer was tested and certified to be working properly. 12600 Union Road Naples,Flodda 34114•Tel 239-642-9219•Fax 239-642-9469•www.severntrentservices.corn 1611 B5 i*t tgC k s i April 2015 Field Managers Report In The Community: • Repaired persistent pothole at the end of Stella Maris N. with industrial grade asphalt filler. Joined filler to original surface with heat to ensure better adhesion and increase life span. • Began mosquito spraying schedule. • Began marking meters and meter boxes for overhaul. Will be replacing missing lids, distorted boxes and repairing damaged glass to provide more accurate readings and improved aesthetic appearance in the community. CMMS Work Order Report—April 2015 Summary Total#of WO's 250 Total#of Preventative 250 Total#of Corrective 0 Total#of WO's Completed 250 Total Hours 136.5 12600 Union Road Naples,Florida 34114•Tel 239-642-9219•Fax 239-642-9469•www.severntrentservices.com 2 1611 65 tie_ Is .,, April 2015 Field Managers Report Potable Water Report 5 - 4.5 -- 4 - 3.5 E Y1 3 - m 2.875 — 2.741 c2 25 2 461 2.597 2 044 1.777 2.097 " 2 1.585 1.587 1.5 - 1.98 2.143 2.072 21x8 1.648 , 1 - 1.403 1.434 1 1.08 1.052 0 969 1 142 0.5 - 6% 6% 8% 8% 9% 6% 7% 8% 8% 8% 8% 7% 0 ' - -- May-14 Jun-14 Jul-14 Aug-14 Sep-14 Oct-14 Nov-14 Dec-14 Jan-15 Feb-15 Mar-15 Apr-15 .—Series2 —+—Series3 .�e■Series4 I (Approximately.17 MG required for flushing or treatment plant usage;approximately•19 MG water unaccounted for making up the 7%water loss.) Irrigation Water Report 9.0 8.709 8.693 : , 8.890 6.0 — .A.1111111i 7.144 8 98: 6-0 —■ 062 6 9597.047 M •32 0 5.0 - 5.784 0 �„�,,,.,,, 5.229 Ft 40 - • "" ... 4.701 — 30 3.921 2.0 1.0 0.0 May-14 Jun-14 Jul-14 Aug-14 Sep-14 Oct-14 Nov-14 Dec-14 Jan-15 Feb-15 Mar-15 Apr-15 I --�—Seriesl --- Serles2 +•w Series3 (Approximately 1.2 million gallons reuse for P01 CID Properties;approximately.64 MG unaccounted for making up the 7%loss of water) 3 12600 Union Road Naples,Florida 34114•Tel 239-642-9219•Fax 239-642-9469•www,severntrentservices,com 16 1 B5 t & t5 „) MINUTES OF MEETING PORT OF THE ISLANDS ey COMMUNITY IMPROVEMENT DISTRI The regular meeting of the Board of Supervisors of the Port of the Islands Community Improvement District was held Friday,June 19,2015 at 10:00 a.m.at the Orchid Cove Clubhouse; 25005 Peacock Lane;Naples, Florida. Present and constituting a quorum were: J.Anthony Davis Chairman Norine Dillon Vice Chairperson Theodore Bissell Assistant Secretary Dale Lambert Assistant Secretary(Via Telephone) Richard Ziko Assistant Secretary Also present were: Calvin Teague District Manager Daniel Cox District Attorney Robert Edge Field Manager Steve Spillers Severn Trent Services Operations Justin Faircloth Severn Trent Services Jean Kungle POI Realty Ray Cooper Resident Dan Cramer Resident Tom Maher Resident Randy Resch Resident The following is a summary of the discussions and actions taken at the June 19, 2015 Port of the Islands Community Improvement District's Board of Supervisors Meeting. FIRST ORDER OF BUSINESS Call to Order and Roll Call Mr. Davis called the meeting to order;Mr. Teague called the roll. A motion is in order to allow Mr. Lambert to exercise his voting rights via telephone. "There being no comments or questions, Thursday,6/25/15 1611 B5 June 19,2015 Port of the Islands CID On MOTION by Mrs. Dillon seconded by Mr. Davis with all in favor,Mr.Dale Lambert was authorized to exercise his voting rights at this meeting via telephone. SECOND ORDER OF BUSINESS Approval of the Minutes of the May 22,2015 Meeting Mr. Davis stated each Board member received a copy of the Minutes of the May 22,2015 Meeting and requested any additions,corrections or deletions. • The Board made one correction which will be reflected in the amended minutes. There being no further discussion, On MOTION by Mr.Bissell seconded by Mr.Ziko with all in favor, the Minutes of the May 22, 2015 Meeting were approved as amended. THIRD ORDER OF BUSINESS Public Comment on Agenda Items Hearing no comments from the public,the next order of business followed. FOURTH ORDER OF BUSINESS Old Business A. Review of Landscape Maintenance Performance i. Palm Tree Trimming Update • Mr. Soto is on vacation and Mr. Edge will have to follow up when he returns. • A Work Authorization has been issued. ii. Entrance Lighting Project Update • All parts have been ordered and work is expected to commence next week. • Mr. Edge is waiting to hear back from Mr. Soto as to who is expected to be supervising the work. Miscellaneous landscaping issues were discussed. • Some sprinkler heads need to be repaired. • Soto should flush out the new irrigation lines. Mr. Edge will follow up when he sees the landscapers doing their next wet check. B. Manatee Mitigation project • There will be a pre-blast inspection of the buildings. This is done by a third party seismological engineer. • Mr. Edge took photographs to ensure any damage is restored. 2 Thursday,6/25/15 X61 1 B 5 June 19, 2015 Port of the Islands CID • POI should have been consulted for the agreement since the roads are managed by the CID. • Mr. Cox obtained a copy of the Agreement;a copy of which is attached hereto and made part of the public record. • Communication has been poor. • Mr. Davis is expecting a copy of a DVD of the entire project. • Mr. Edge will continue to monitor the project. • A letter will be sent to the county asking for awareness of projects in the area. The letter will be prepared by Mr. Cox. FIFTH ORDER OF BUSINESS New Business There being no new business,the next order of business followed. SIXTH ORDER OF BUSINESS District Manager's Report A. Approval of the May 31,2015 Financial Statements and Check Register Mr. Teague presented the May 31, 2015 Financial Statements and Check Register for the Board's discussion and acceptance;copies of which are attached hereto and made part of the public record. • Cash flow is of concern. • Collection of assessments is still outstanding. • The Board requested the addition of delinquent direct bill totals to the assessment reports. • There is a discrepancy of irrigation between the CID and Orchid Cove and Mr. Edge will look into Check#54637. • Regarding Check #54641, Mr. Edge commented this was for replacement of an electric meter box on Newport Drive which was presenting a safety hazard. • Check#54649 was for a repair on the south side of the Orchid Cove entrance. There being no further discussion, On MOTION by Mrs.Dillon seconded by Mr.Ziko with all in favor, acceptance of the May 31, 2015 Financial Statements and Check Register was approved. 3 Thursday,6/25/15 16 I 1 B5 June 19,2015 Port of the Islands CID B. Questions and Comments on the Proposed Fiscal Year 2016 Budget • The budget is approved,but not adopted at this point. • There was an increase in assessments for Water/Sewer. • There is a budget shortfall due to the Motwani situation. • The engineer will not be attending meetings unless necessary, but some funds should remain in the line item. • There will be a Public Hearing for a rate increase at the September meeting. C. Discussion of Follow-Up Items • The Work Authorization for the Palm Tree trimming is the same rate as last year. • The LED lighting project has not started. • The sign was removed. • The Budget Public Hearing was changed from August to September 4th. Ms. Kungle will note this in the newspaper. • Mr.Faircloth has been in contact with LCEC and they are working out an estimate for burying the overhead electrical lines. This may be included in the CIP in the near future. The estimate will be e-mailed to the Board by Mr.Faircloth. SEVENTH ORDER OF BUSINESS Field Manager's Report A. Discussion of June 2015 Field Manager's Report Mr.Edge presented the June 2015 Field Manager's Report for discussion;a copy of which is attached hereto and made part of the public record. B. Mosquito Spray Status • Spraying has commenced over the past couple of weeks. • The equipment was calibrated approximately two weeks ago and everything is running well. Board members made miscellaneous requests. • Mr. Davis asked Mr. Edge to check the two asphalt repairs. • The timer on the sprinkler system at Cays Drive and Union Road has not been repaired. • The two ponds are not irrigated. C. Water Emergency Community Notification Procedures • These notifications may be e-mailed to residents. 4 Thursday,6/25/15 161165 June 19,2015 Port of the Islands CID On MOTION by Mr. Lambert seconded by Mr. Bissell with all in favor, adoption of a policy of posting signage when there is a problem with the water was approved. Mr.Edge discussed miscellaneous issues. • Soto will trim the Palm Trees next Monday and Tuesday. • The irrigation graph covers CID irrigation along the streets; most of which is metered and some are estimated. • Two proposals will be submitted for the Severn Trent contract,as there is going to be a 6%increase. ➢ Backflow preventers may be maintained by staff. ➢ The current contract expires September 1, 2015. ➢ The increase is not part of the budget. ➢ There has not been an increase in three years. ➢ Mr. Lambert suggested an addendum for maintenance of backflow preventers with a flat rate to make it more economically feasible for the CID. ➢ Mr. Davis suggested a five-year contract with an annual CPI increase. ➢ The CID can be maintained on a month to month basis until contract negotiations are settled. EIGHTH ORDER OF BUSINESS Attorney's Report A. Update on Hotel Bankruptcy Lawsuit • The attorney will attend the Budget Public Hearing. • There is a judgment stating the CID has a superior lien over the opposing party. NINTH ORDER OF BUSINESS Engineer's Report There being no engineer present or any issues for discussion, the next order of business followed. TENTH ORDER OF BUSINESS Supervisors' Requests • Mrs.Dillon complimented Mr. Edge for mosquito spraying. • Mr. Edge will he available for the Manatee Mitigation Project. 5 Thursday,6/25/15 161185 June 19,2015 Port of the Islands CID ELEVENTH ORDER OF BUSINESS Public Comment Period Hearing no comments from the public,the next order of business followed. TWELFTH ORDER OF BUSINESS Adjournment There being no further business, On MOTION by Mr. Bissell seconded by Mrs. Dillon with all in favor,the meeting was adjourned at 11:32 a.m. Calvin Teague J.Anthony Davis Secretary Chairman 6 Thursday,6/25/15 1611B5 June 19,2015 Port of the Islands CID TWELFTH ORDER OF BUSINESS Adjournment There being no further business, On MOTION by Mr. Bissell seconded by Mrs. Dillon with all in favor,the meeting was adjourned at 11:32 a.m. Calvin Tea:.- .Antho• P avis Secretary . airm. 6 Thursday,6/25/15 161186 „----, Rick Scott DE___., Jesse Panuccio GOVERNOR EXECUTIVE DIRECTOR co FLORIDA DEPARTMENT, -< i� ECONOMIC OPPORTUNITY �,., v> _ r-, f-ry September 11,2015 ,� -a o rJt Mr.Richard D.Yovanovich 'n Yovanovich and Koester, P.A. c= 4001 Tamiami Trail,Suite 300 arzi W Naples,Florida 34103 w — _ Re: Winding Cypress Community Development District n Established by Collier County Ordinance 2015-48 Dear Mr.Yovanovich, Ms. Marcia Kendall recently registered the above referenced special district with the Special District Accountability Program and identified you as its registered agent. In accordance with Section 189.061(1),Florida Statutes, I have classified the district's status as independent. All special districts must comply with the requirements of Chapter 189, Florida Statutes,and Rule Chapter 73C-24,Florida Administrative Code. As part of these requirements,please verify and update the information on the enclosed Special District Fee Invoice and Update Form,sign and date it,then return it,along with the fee,to the address below by the due date on the form. It is very important that the information on this form be complete and accurate since we must make this information available through the Official List of Special Districts Online. As an option,you may pay the fee with a Visa or MasterCard at FloridaJobs.org/SpecialDistrictFee. Department of Economic Opportunity Office of Financial Management 107 E. Madison Street,MSC 120 Tallahassee,FL 32399-4124 Please visit the Florida Special District Handbook Online at FloridaJobs.org/SpecialDistrictHandbook to learn about special district requirements,such as the annual special district fee,website content,and -financial-reporting to the Department of Financial Services and the._uditorGeneral. If you have any questions, please do not hesitate to call me at(850)717-8430. '•cerely, 4iia kiti1r i Special District Accountability • ogram Enc.: cial District Fee Invoice and Update Form cc: Collier County Clerk of the Circuit Court(w/o enclosures) Florida Department of Economic Opportunity I Caldwell Building 1 107 E.Madison Street I Tallahassee,FL 32399 866.FLA.2345 1 850,245.7105 1 850.921.3223 Fax www.floridalobs.org I wkvwtwitter nr_„(EiDEQ I wwwfacebook.com/FLDEO An equal opportunity employer/program.Auxiliary aids and services are available upon request to individuals with disabilities.All voice telephone numbers on this document may be reached by persons using TTY/TDD equipment via the Florida Relay Service at 711.