Backup Documents 10/11/2016 Item #16I1 1611
BOARD OF COUNTY COMMISSIONERS
MISCELLANEOUS CORRESPONDENCE
October 11, 2016
1. MISCELLANEOUS ITEMS TO FILE FOR RECORD WITH ACTION AS DIRECTED:
A. DISTRICTS:
1) Heritage Greens Community Development District:
Meeting Agenda 07/18/2016
Meeting Minutes 07/18/2016
2) North Collier Fire Control and Rescue District:
Copies of the following documents: Resolution 2016-42 of the North Collier
Fire Control &Rescue District, adopting the final millage rate for the North Naples
Service Delivery Area for FY16/17; Resolution 2016-43 of the North Collier
Fire Control & Rescue District, adopting the final millage rate for the Big Corkscrew
Island Service Delivery Area for FY16/17; Resolution 2016-44 of the North Collier
Fire Control & Rescue District, adopting the final impact fee rates for the North
Collier Fire Control & Rescue District for FY16/17; Resolution 2016-45 adopting
the Final Budget for the North Naples Service Delivery Area for FY16/17 for the
General Fund and the Inspection Fee Fund; Resolution 2016-46 adopting the final
budget for the Big Corkscrew Island Service Delivery Area for FY16/17 for the
General Fund; Resolution 2016-47 adopting the Final Budget for the Impact Fee
Fund for the North Collier Fire Control &Rescue District for FY16/17; FY16/17
Budget 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; Audit FY Ending 9-30-15
3) Port of the Islands Community Improvement District:
FY17 Meeting Schedule
4) South Florida Water Management District:
Big Cypress Basin Board Meeting Agenda 08/25/2016
B. OTHER:
1) Golden Gate Estates Land Trust Committee:
Meeting Minutes 03/21/2016
Sip ) 2. Heritage Greens Community Development District 16I
upervisors District Staff
By eorge Coombs,Chairman Calvin Teague,District Manager
Jim Marshall,Vice Chairman Greg Urbancie,District Counsel
Marsha Coghlan,Assistant Secretary James Carr,PE,District Engineer
henry Michaelson,Assistant Secretary
John Jordan,Assistant Secretary
Meeting Agenda
July 18, 2016—6:00 p.m.
1. Roll Call
2. Organizational Matters
A. Letter of Resignation from Mr.John Jordan,Seat 1
B. Appointment of Supervisor to Fill the Unexpired Term of Office,Seat 3
C. Oath of Office of Newly Appointed Supervisor
D. Election of Officers,Resolution 2016-03
3. Approval of the Minutes
A. May 23,2016 Board Meeting
4. Audience Comments
5. Old Business
A. Gate Barrier Arm Proposals
B. Gate and Camera Maintenance
C. Security Contract
6. New Business
A. Clicker/Call Box Program
B. Exit Visibility Enhancement
C. Go Daddy Email Migration to Office 365
D. FPL Palm Tree Removal
7. Manager's Report
A. Homeserve Presentation
B. Review and Discussion of the Fiscal Year 2017 Budget
C. Financial Statements
D. Follow-Up Items
8. Attorney's Report
9. Engineer's Report
10. Supervisors'Requests and/or Comments
11. Audience Comments
12. Adjournment
NEXT MEETING IS SCHEDULED FOR AUGUST 15,2016.
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
16 1 1A1
Ad 'roc) '
Naptrs Battu Nruts
Sales Rep:Ivonne Gori(N9103) Phone:(239)262-3161 Email:ivonne.gori@naplesnews.com
>Account Information
Date:09/25/15 This is a proof of your ad scheduled to run on the dates indicated below.
Account Number:531310(N027769) Please confirm placement prior to deadline by contacting your account
Company Name:HERITAGE GREENS COMMUNITY rep at(239)262-3161.
Ad Id:713957 P.O.No.: Total Cost:$453.36
Contact Name:
Email Jane.Ben-HayonQstservices.com Tag Line:Notice of Meetings Heritage Greens C
Address: 210 N UNIVERSITY DR#702, CORAL SPRINGS, FL, Start Date: 10/01/15 Stop Date:10/01/15
33071 Number of Times:I Class:16180-Notice
Phone:(954)753-0380 Fax:(954)755-6701 Publications:ND-Naples Daily News,ND-Intemet-naplesnews.com
I agree this ad is accurate and as ordered.
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
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
October 1,2015 No.713957
Thank you for your business. Our commitment to a quality product includes the advertising in our publications. As such.Journal Media Group reserves the
right to categorize,edit and refuse certain classified ads.Your satisfaction is important. If you notice errors in your ad,please notify the classified depart-
ment immediately so that we can make corrections before the second print date. The number to call is 239-263-4700. Allowance may not be made for errors
reported past the second print date.The Naples Daily News may not issue refunds for classified advertising purchased in a package rate;ads purchased on the
open rate may be pro-rated for the remaining full days for which the ad did not run.
1611A1
1 A 1
From:sniifl@earthlink.net(mailto:sniifl@earthlink.net]
Sent:Tuesday,June 07,2016 7:51 AM
To:Teague,Calvin<Cal.Teague@STServices.com>
Cc:Faircloth,Justin<Justin.Faircloth@stservices.com>
Subject:Heritage Greens CDD
I John Jordan am informing you that I resign from the HGCDD as of July 18,2016 and would
like your consideration for seat 3 of the HGCDD that James Marshall held.
Thank You,
John Jordan
161141
John Shelton
2261 Heritage Greens Drive
g Naples,FL 34119
.N..... 248-4948...
June 27, 2016
To: Cal Teague
Severn Trent
i .V It.�&_,Isco y oI ?iia
Phone: 245-7118 Fax: 245-7120
For those who don't know me, my name is John Shelton. I have lived in Heritage
g
Greens for the past 18 years with my wife Michele. We have four children.
Michele works at Oakridge Middle School teaching the profoundly mentally
handicapped. I have a background in law enforcement and business.
I have been the President or Vice President for the HOA Master and Single Family
Home Association since the day we moved here in November of 1998. I have
done everything I could to make Heritage Greens one of the best communities in
Collier County. Over the years, the various Boards and I have saved this
community hundreds of thousands of dollars by careful and responsible fiscal
management. I've also initiated multiple improvements to enhance the quality of
life at Heritage Greens without raising assessments.
I would appreciate your consideration in appointing me to fill any vacancy that you
have available on the CDD at this time.
Thank you for your support and God Bless you and your family.
Sincerely,
John Shelton
li
1 6 1 1 Al
From:bryan@landry.net Finailto:brvan@Iandrv.net]
Sent:Thursday,June 23,2016 9:15 AM
To:Faircloth,Justin<Justin.Faircloth@stservices.com>
Subject:HERITAGE GREENS CDD POSITION
Justin,
Cal told me to email you in regards to the open position at the Heritage Greens CDD. I
would like to be considered for the position. I have lived at 2252 Heritage Greens for over 6
years. I have served as Single Family Homes President and Master Association Vice
President at Heritage Greens. I also served as Property Manager of Heritage Greens for a
short period of time. I have a CAM license and have been Property Manager at Rookery
Pointe in Estero for 3 and a half years. I installed the surveillance system at the clubhouse
and am familiar with the gate access system used at Heritage Greens.
Please let me know if you have any questions or if there is anything else required of me for
consideration.
Bryan Landry
239-290-0099
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161 1A1
11360 Metro Pkwy 275 Airport Rd N
Ft Myers,FL 33966 Naples,FL 34104 Customer Proposal
- f.JT()1,=lAT/(�.:, Phone:239-768-3667 Phone:239-843-3667
,`'" i +Dt C► rie Fax:239-768-3740 Fax:239-643-4467
.,S* CE 1 74Proposa l Date
vrrnv..Ac,tonE-D aar.cori
300-375-3667 05/20/16
Customer: Reference: #80198
HERITAGE GREENS CDD HERITAGE GREENS CDD
5911 COUNTRY LAKES DR 2215 HERITAGE GREENS DR
FORT MYERS FL 33905 NAPLES FL 34119
JUSTIN FAIRCLOTH
Sales Consultant: Frank Castejon, f.castejon@ActionDoor.com 239-940-4823
REMOVE EXISTING SWING GATES AND POSTS ALONG WITH THE SWING GATE
OPERATORS AND THE TWO BARRIER GATE OPERATORS. INSTALL FOUR LIFTMASTER
MEGA-TOWER BARRIER GATES WITH DOT APPROVED 15' ARMS AND NEW LOOP
DETECTORS AND REUSING THE LOOPS AND OTHER ACCESSORIES. NEW SURGE AND
GROUND PROTECTION ARE ALSO INCLUDED. THE POSTS WILL BE CUT AT GROUND
LEVEL AND FILLED. NEW CONCRETE MOUNTING PADS WILL BE PROVIDED FOR THE
NEW BARRIER GATE OPERATORS_ ALL PRICES ARE INSTALLED AND INCLUDE LABOR. j
EACH
4 GATE MEGA ARM TOWER $ 2811 .00 $11 ,244.00
4 GATE ARM 15' ALUM DOT RED/WHITE $ 274.00 $ 1 ,096.00
4 GATEARMCOUNTERWEIGHT INCLUDED WITH ARM
4 SURGE PROTECT DITEK DTK-12OHW INCLUDED WITH OPER
4 GROUND ROD AND CLAMP INCLUDED WITH OPER
3 LOOP DETECTOR NP224V NORTHSTAR $ 128.00 $ 384.00
3 LOOP DETECTOR HARNESS 11 PIN $ 15.00 $ 45.00
3 REUSE LOOPS INCLUDED
3 JUNCTION BOX 8 X 8 X 6 $ 42.00 $ 126.00
REUSE ACCESSORIES INCLUDED
4 REMOVE GATES CUT & FILL POSTS $ 100.00 $ 400.00
4 REMOVE DK6100 OPERATOR $ 150.00 $ 600.00
TOTAL: $13,895.00
ALTHOUGH LISTED SEPARATELY OVERALL PRICE IS BASED ON COMPLETING THE
WHOLE JOB AT ONE TIME. WORK DONE AT A LATER TIME MAY INCUR ADDITIONAL
COSTS.
*** 50% DEPOSIT REQUIRED TO ORDER ***
Thank you far Your busines5.1
Behind our work is more than lust our great name—there's me,George Ebel.If at any time you feel you did not receive a fair value call me at 1-800-375-3667.
'.,.lz IrlICIF C:_a.,.CF ,j,.,71fn t..-4.t ,)n'1•; I '..t.,. h E„T';'.. ,:;r 4c r.,-.,:a ,.+.Tech:: t:: .,.f.. it.: t ,),- .a,ah . ndp C,r:.;.-uI,,.L.a .
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THE ORFIS AU4)rel?IClf1{)us PR!FI TED WI PIE'ACE;14Enc,or ARF r.REtFS F'SPRf_SStVLY I''ADE A PART OF TIIIS CO31TRACT.
ACCEPTCD BY SELLER; ACCEPTED BY BUYER:
BY: v _.. BY: ---_..-._-----'-_„..7,__________—_____
DATE ACCEPTED:_ ...._---'...._._-.� �... _..._,_---_.__.._
1611 Al
4EstiNew IQ,LLC
...' 'NEW 28210 Old US 41
mate
4 J Suite 305 Date Estimate#
Bonita Springs,Fl. 34135
3 239 919-5654 5/1312016 2721
Name I Address
Heritage Greens Master 1
CIO:Resort Management
2685 Horseshoe Drive,S.
Suite 215
Naples,Fl. 34 104
Terms P.O.#
Good for 30 Days
Description Qty Cost Total
Installation and Implementation Labor I 800.00 800.00T
Total:$6250.00 Plus Tax
***Exit*** i
Mega Ann Tower High Performance Barrier Gate Operator,w/850LM Receiver 2 1,875.00 3,750.00T
15'(3"-OD)Round Barrier Arm w/3"Red&Silver Reflective Tape-Requires Counter Weight MAI 17 2 220.00 440.00T
Counter Weight for 15'Barrier Arms 2 75.00 150.00T
Loop Detector,Single Channel,Dual Relay, 12/24Vdc.or 24Vac 2 135.00 270.00T
Reno I I Pin Relay Base 2 20.00 40.00T
6'x 10',Preformed Loop,Including Installation 2 400.00 800.00T
22-6C"Burial",(I PR&4C),PVC,OAS,Cable Run I 195.00 195.00T
Concrete Operator Pad,24"x24"x 18",Trenched and Framed 2 350.00 700.00T
Conduit,Couplers,Sweeps, -Boxes and Pull Boxes 2 75.00 150.00T
Installation Services-Install.Setup,and Configure all above items 1 800.00 800.00T
Total:$7295.00 Plus Tax
***Removal-Swing Gates and Operators'•*
Installation Services-Install,Setup,and Configure all above items 1 600.00 600.00T
Excluded:
Any electrical outlets or extensions needed(not specified above)
Non-standard cable runs,i.e.Runs requiring concrete boring(not specified above)
Any required conduit,raceways,or underground locations(not specified above)
Any Directional Boring or etting under roadway(if needed or required)
Paver removal and reinstallation will he done by others
Any equipment,devices,accessories,wiring,etc.not listed above
Permits(if required)
Please sign,date,and return this copy.
50%of total is required to begin job. Subtotal $14,145.00
25%additional when all equipment delivered or powder coat complete.
Final 25%when Job is completed. Sales Tax (6.0%) $848.70
Tota $14,993. 0
Customer Signature
Page 2
1611 Al
., ., New IQ,LLC
�.- NEW 28210 Old US 41 Estimate
Suite 305 Date Estimate#
,. ? Bonita Springs,Fl. 34135
:�''' 239 919-5654 7/7/2016 2805
Name/Address
Heritage Greens Master
C/O:Resort Management
2685 Horseshoe Drive,S.
Suite 215
Naples,Fl. 34104
Terms P.O.#
Good for 30 Days
Description Qty Cost Total
Annual"Full"Gate System Maintenance Agreement for Heritage Green Entrance.
Full Maintenance of the Gate System will be($2400.00)per year,and will"INCLUDE"all parts and labor for
listed equipment below. Agreement start date is( TBD )and will he billed annually. Agreement will
automatically renew unless either party cancels in writing 30 days prior to the anniversary" TBD "of each
year. Maintenance will consist of scheduled bimonthly visits,and be done during normal business hours;which
are Monday-Friday 8:00am to 5:00pm,excluding holidays.
Service calls outside of normal business hours will have an Emergency Call of$100,plus 1 Hour minimum(at
the after hours rate)of$150 per hour,then billed in 10ths of an hour thereafter.
PLEASE NOTE:After Hours"Emergency Service"is based on availability only.
Scope of Work:
All systems under this agreement will be inspected,tested,and verified each month. All maintenance will be
performed per factory specifications(for each device),to ensure the equipment is in good working order.
For the Gate System we will inspect entire system and it's peripherals;including loops,detectors,safety sensors,
and the Tele-Entry System. Also check all enclosures,conduit,and.1-boxes for leaks or insect issues,along with
all wiring connections for loose,corroded,or bad connections. Then check all operational electronics,motors,
power sources,belts,chains,pulleys,etc.,then grease or lubricate all required or necessary components.
Disclaimer:
* New IQ shall not accept responsibility for any gate closures on vehicles or pedestrians.
* New IQ shall not accept responsibility for denied or delayed access for any emergency vehicles. Including but
not limited to Fire,Sheriff,Police,or EMS. It is the owner's responsibility to open the gate in the event of any
emergency or emergency vehicle requiring access.
* All electrical power,broad band,or telephone services,are not included and provided by others.
Subtotal
Sales Tax (6.0%)
Tota
Customer Signature
Page 1
ióIlAj
6 A 1
New IQ,LLC Estimate
*` 28210 Old US 41
F Suite 305 Date Estimate#
„,,4. Bonita Springs,Fl. 34135
239 919-5654 7/7/2016 2805
Name/Address
Heritage Greens Master
C/O:Resort Management
2685 Horseshoe Drive,S.
Suite 215
Naples,Fl. 34104
Terms P.O.#
Good for 30 Days
Description Qty Cost Total
Equipment List for the Gate System(Entry&Exit):***Assuming Estimate 2793 Install has been done.***
(1) Linear AE-2000Plus-Tele-Phone Entry System
(2) LiftMaster Mega-Ann Operators(One Visitor-One Resident)independent Entry
(2) LiftMaster Mega-Arm Operators connected Master/Slave
(3) Loop Detectors-(2)Shadow/Safety&(1)Free Exit
(1) EVAC-Emergency Vehicle Access Receiver
The annual maintenance will include...
• Four(4)hour response time. (Does not mean problem fixed within 4 hours)
• Parts and Labor for all systems listed above
• Bimonthly equipment cleaning,adjustments,tests,and safety checks of all equipment listed above
• Battery backup,chain,belts,pulley checks,and adjustments to open and close limits
• Basic Programming for the Tele-Entry. (Up to 30 requests per Month)-$5 for each additional request
(Does not include Data Base rebuilds)
• All labor associated with the general maintenance and repairs
The annual maintenance does"not"include...
• Systems or equipment not listed above
• "In-Ground"Loops-Under Pavers or Asphalt
• Damage caused by acts of God(i.e.Lightning,Hurricane,Flood,etc.),or FPL power surges
• Damage or failures caused by Vandalism or Negligence(i.e.Vehicle hitting gates,people damage through
negligence,etc.)
• Actual Gate Frame/Leaf,posts,and pedestals
Annual"Full"Maintenance Agreement Services-For Equipment Listed Above 1 2,400.00 2,400.00
Please sign,date,and return this copy.
50%of total is required to begin Job. SUbtOtal $2,400.00
25%additional when all equipment delivered or powder coat complete.
Final 25%when Job is completed. Sales Tax(6.0%) $0.00
Customer Signature Tota $2, 00.00
Page 2
1 6 11 A 1
„„,_
,,, New IQ,LLC
,,-,i EW 28210 old US 41 Estimate
" t Suite 305 Date Estimate#
_- Bonita Springs, Fl. 34135
239 919-5654 7/7/2016 2804
Name/Address
Heritage Greens Master
C/O:Resort Management
2685 Horseshoe Drive,S.
Suite 215
Naples,Fl. 34104
Terms P.O.#
Good for 30 Days
Description Qty Cost Total
Annual"Preventative"Gate System Maintenance Agreement for Heritage Greens Gate Entrance.
Preventative Maintenance of the Gate System will be$450.00 per year,and will include all labor necessary to
perform all checks for listed equipment below. Agreement start date is(TBD)and billed annually. Agreement I
will automatically renew each year,unless either party cancels in writing 30 days prior to the anniversary date( I
TBD)of each year. Maintenance will consist of scheduled semiannual visits,and he done during normal
business hours;which are Monday-Friday 8:00am to 5:00pm,excluding holidays.
Service calls outside of normal business hours will have an Emergency Call of$100,plus 1 Hour minimum(at
the after hours rate)of$150 per hour,then billed in 10ths of an hour thereafter.
PLEASE NOTE:After Hours"Emergency Service"is based on availability only.
Scope of Services:
All systems under this agreement will be inspected,tested,and verified every(6)months. All maintenance will
be performed per factory specifications(for each device),to ensure the equipment is in good working order.
We will inspect the entire Gate System and it's peripherals;including loops,detectors,safety sensors,and the .
Tele-Entry system. Also check all enclosures,conduit,and J-Boxes for leaks or insect issues,along with all
wiling connections for loose,corroded,or bad connections. Then check all operational electronics,motors,
power sources,belts,chains,pulleys,etc.,then grease or lubricate all required or necessary components.
Disclaimer:
* New IQ shall not accept responsibility for any gate closures on vehicles or pedestrians.
* New IQ shall not accept responsibility for denied or delayed access for any emergency vehicles. Including but
not limited to Fire,Sheriff,Police,or EMS. It is the owner's responsibility to open the gate in the event of any
emergency or emergency vehicle requiring access.
* All electrical power,broad band,or telephone services,etc.,are not included and provided by others.
Subtotal
Sales Tax (6.0%)
Customer Signature Tota
Page 1
1611A1
6
,,_,....,
NewIQ,LLC
.. NEW uEstimate
2821001dUS41
4 { Suite 305
Bonita Springs,Fl. 34135 Date Estimate#
239 919-5654 7/7/2016 2804 j
Name/Address
Heritage Greens Master
C/O:Resort Management
2685 Horseshoe Drive,S.
Suite 215
Naples,Fl. 34104
Terms P.O.#
Good for 30 Days
Description Qty Cost Total
Equipment List for the Gate System(Entry&Exit):
(1) Linear AE-2000PIus-Tele-Phone Entry System
(2) LiftMastcr Mega-Arm Operators(One Visitor-One Resident)independent Entry
(2) LiflMaster Mega-Arm Operators connected Master/Slave
(3) Loop Detectors-(2)Shadow/Safety&(1)Free Exit
(1) EVAC-Emergency Vehicle Access Receiver
(1) Analog 8CH DVR
(5) Analog Cameras
The annual maintenance will include...
• Four(4)hour response time. (Does not mean problem fixed within 4 hours)
• Semiannual- equipment cleaning,adjustments,tests and safety checks of all gate system equipment
• Battery backup tests,belt and pulley checks,and adjustments to open and close limits
• Basic Programming for the Tele-Entry is still available for the Semiannual Preventative Maintenance
agreement for an additional$50 per year.(Up to 30 requests per Month)-$5 each for any additional
request.
(Does not include Data Base rebuilds)
• All labor associated with the general monthly maintenance
The annual maintenance does"not"include...
• Parts of any kind or labor to install them
• Systems or equipment not listed above
• Damage caused by acts of God(i.e.Lightning,Hurricane,Flood,etc.),or FPL power surges
• Damage or failures caused by Vandalism or Negligence(i.e.Vehicle hitting gates,people damage
through negligence,etc.)
• Actual Gate Frame/Leaf,posts,and pedestals
Annual"Preventative"Maintenance Agreement Services-For Equipment Listed Above 1 450.00 450.00
Please sign,date,and return this copy.
50%of total is required to begin job. Subtotal $450.00
25%additional when all equipment delivered or powder coat complete.
Final 25%when Job is completed. Sales Tax (6.0%) $0.00
Customer Signature Tota $ 50.00
Page 2
1 61 141
From:McKnight,Brad
Sent:Tuesday,June 14,2016 1:11 PM
To:Faircloth,Justin<Justin.Faircloth(&stservices.com>
Cc:Teague,Calvin<Cal.TeaqueaSTServices.com>;Meadows,Molly
<Molly.Meadowsna.stservices.com>
Subject:RE:Heritage Greens CDD-Gate Barrier Arm Proposals
Justin,
My apologizes for taking so long on commenting on the proposals. I have reviewed each
proposal in their entirety. From what I gather 3 of the vendors have proposed apples to apples. The
only vendor that proposed an access system change was Simmons which I cannot compare with the
others since this proposal differs.Having said that I will start with TEM.I reviewed the existing proposal
and found that HG was quoted with swing gate equipment. Since I work with Tom over here at
Riverwood I informed him and had him write up a new proposal. (which I have included in this email)
This proposal is the most expensive,it does offer the LED barrier arms which is becoming a community
standard. This is due to the low cost lighting and significant identification/waming advantages. They
also have the Evac system for the fire department.This allows the fire department to have quick access
by sounding there unique siren to open the gate. ($17,830.86)The others do not have this in their
proposals.The next Proposal I have reviewed is New IQ.This group has the same equipment as the
previous without the LED arms and Evac system.The arms in the proposal include a round pipe with
red/silver reflective tape for identification.Otherwise the proposal is identical. ($14,145) Lastly Action
Automatic has proposed same operators for new barrier arms but has proposed to use 3 existing
ground loops and 3 electrical junction boxes.Without doing a site survey myself I can't say whether
these can be reused or not.The other proposals have them and there may be a reason or they may be
covering their bases just in case.($13,895)All proposals include removing old equipment also which is
good.My recommendation is for New IQ to be awarded the work.They have the most competitive cost
margins in there break down for each system. If you look,the mega arm tower is$1000/unit less than
the next highest bidder. This is for the same exact product. This means New IQ has put a lot of
proposal money into new wiring,this will in my opinion be a great way to make sure uptime of these
gates are at their greatest percentage.Also this makes for trouble shooting a problem less costly in the
future.They also have included all new loops and supporting equipment, which should eliminate any
underlying issues when installing. Note: LED gates could be looked into from New IQ if board so
wishes. It may be beneficial now but can always be added later. Very easy to add later by in-house
staff at a very competitive price since infrastructure will be there(plug and play). If you need anything
further just let me know Justin.Thank you.
Bradley McKnight
Project Coordinator
Severn Trent—North America
4250 Riverwood Dr. I Port Charlotte,FL.33953
0:941.979.8720 I M:239.672.0698 I www.sevemtrentservices.com
1611 AI
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16 11
Faircioth,Justin
From: Pat Wallrich <pjmlawn@centurylink.net>
Sent: Friday,July 15,2016 6:29 AM
To: Faircloth,Justin
Subject: RE:Heritage Greens CDD-Exit Visibility Improvement
Justin Faircioth
Heritage Greens CDD
2- Bids—Gate House clean up And Exit visibility:
Gate House:
Removal of shrubs south and both sides up to side walk of Gate house and replace with new shrubs for better view in
turn around area.
Front of fountain equipment would be covered with red oriental grass and sides would be planted with mixed color of
lantana shrubs low coverage for view and color.
Quote $360.00
Removal,dumpage, plants and labor.
Exit wall removal and improvement:
Removal of wall and try to keep one pillar to match west wall appearance.
Removal of shrubs and palm trees along east side for full view to the west.
Trim up qulva trees back wall and landscape to match west entrance and no to block visibility
Quote$880.00
Removal, Dumpage,plants and labor
Pat PJM Landscape
From: Faircloth,Justin [mailto:Justin.Faircioth@stservices.com]
Sent: Friday,June 17, 2016 1:15 PM
To: pjmlawn@centurylink.net
Subject: Heritage Greens CDD- Exit Visibility Improvement
Pat,
Heritage Greens CDD is looking for ways to improve the exit visibility to the east when people leave the community.
Attached are several photos that show the current landscaping and walls.We are proposing to remove part of the wall
closest to the stop sign from the column towards Immokalee Road(see marked up picture in the pdf with yellow lines).
This wall is about waist high and is parallel to Heritage Greens Drive.Approximately 8'of this wall will need to be
removed and only the southernmost end column will remain.The column will need to be salvaged,repaired,and
painted.The landscape behind this wall going east would be removed as well.We would leave the oak beside the
sidewalk and the cocoplums along the wall In front of the elementary school.All of the palms directly behind the wall to
be removed and various small bushes around it will need to be removed.Grass will need to be planted in place of the
landscaping.As you can see from the last two photos of the sign on the entrance side there are two columns bracketing
the sign,and we are trying to follow this look on the exit side by leaving the column.
If interested, I would appreciate a proposal for this work by Thursday Morning July 7th so it can be included in the
agenda packet for the Board to review.Please let me know if you have any questions about the scope of this project. I
look forward to hearing from you.
1
1611 Al
l-aircloth,Justin
From: Devilbiss,Yuri <Yuri.Devilbiss@nexteraenergy.com>
Sent Thursday,July 07,2016 1:22 PM
To: TempletonMark;Saksa,Trevor; Faircloth,Justin
Cc: ScottChris
Subject: RE: FPL VEGATATION REMOVAL REQUEST.
Hello Justin
From:TempletonMark[mailto:MarkTempleton@colliergov.net]
Sent: Wednesday,June 15, 2016 3:39 PM
To: Saksa,Trevor
Cc: Devilbiss,Yuri; ScottChris
Subject: RE: FPL VEGATATION REMOVAL REQUEST.
CAUTION - EXTERNAL EMAIL
Thanks Trevor,
The application type needed to proceed with tree removals depends,to a certain extent,on the amount of trees that
will be removed. In the case of Heritage Greens,since they want to remove more than 10, it will need to be done
through an ICP. ICP's are required to be submitted by a landscape architect registered in Florida.The landscape architect
will include code minimum landscape calculations verifying that code minimum landscape is met whether trees need to
be replaced or not.
Yuri,
Attached please find the ICP application to pass along to the Heritage Greens HOA if they will be hiring the LA.This
would be an ICP to the PPL for Heritage Greens
Thank you both
C, r County
Mark Templeton
Principal Planner/Landscape Review
Collier County Growth Management Department
Development Review Division
2800 N.Horseshoe Drive
Naples,FL 34104
Phone:239-252-2475
Fax:239-252-6945
Disclaimer-this email is not to be interpreted as an endorsement or approval of any permit,plan,project,or deviation
from the Land Development Code.
1
16 1
1 Al
From: Saksa,Trevor[mailto:Trevor.Saksa(afpl.com]
Sent: Monday,June 13, 2016 3:13 PM
To:TempletonMark
Cc: Devilbiss,Yuri
Subject: RE: FPL VEGATATION REMOVAL REQUEST.
Hi Mark,
We do try to work with tree owners to remove and replace trees on private property that are interfering with the
reliable delivery of power. Sometimes these trees are just"volunteers"and others are part of the county required
landscaping. We are able to offer a replacement program when needed and all the work we do-whether trimming or
removal-is at no cost to the property owners.
It sounds like Yuri will have to work the HOA at Heritage Greens to have the proper documentation submitted.
Yuri mentioned that there are other projects coming up in Collier Country that may need removals. Would it be best to
handle these on a case by case basis,or is there a standard policy for replacement of landscape trees that can serve as a
guide for working with property owners?
Please feel free to call me with any questions at 239-245-5478.
Best Regards,
Trevor 5aksa
Vegetation cjpecialiet
239-332-9178 (office)
Florida Power&Light Company I'I
"This document contains non-public transmission information and must be treated in accordance with the FERC
Standards of Conduct"
From:TempletonMark[mailto:MarkTempleton@colliergov.net]
Sent: Friday,June 10, 2016 4:03 PM
To: Saksa,Trevor
Subject: FW: FPL VEGATATION REMOVAL REQUEST.
CAUTION -EXTERNAL EMAIL
Trevor
I received the email below from someone with ACRT who has been contracted by FPL to remove trees in several
locations around Collier County that are interfering with lines. Many of these appear to be on private property,not all
within right-of-way.Does ACRT remove the trees at no charge to the HOA and/or provide financially for any code
required replacement trees?
In the case of Heritage Greens,we would require an ICP(Insubstantial Change to the approved PPL)for the removal and
possible replacement of these trees which requires plans to be prepared and signed&sealed and submitted by a
landscape architect.
2
1 6 1 1A1
Thanks in advance
C.Ki eY County
Mark Templeton
Principal Planner/Landscape Review
Collier County Growth Management Department
Development Review Division
2800 N.Horseshoe Drive
Naples,FL 34104
Phone:239-252-2475
Fax:239-252-6945
Disclaimer-this email is not to be interpreted as an endorsement or approval of any permit,plan,project,or deviation
from the Land Development Code.
From: Devllbiss,Yuri [mallto:Yuri.DevilbissOnexteraenergy.com]
Sent: Friday,June 10, 2016 11:09 AM
To:TempletonMark
Cc:AnthonyDavid
Subject: FPL VEGATATION REMOVAL REQUEST.
Good afternoon gentlemen,
Mark-Along Immokalee Rd. in front of Heritage Greens is a line of 35 Washingtonian palms.the fronds of this type of
palm create a safety hazard because of the flat fan like growth,they will fly all most vertically for a far distance.During
the light winds we had Sunday and Monday we had quite a few power interruptions due to these palms.At least twice a
year the feeder goes out due to these palms.I would like to remove them.Are the palms in question part of his county
veg requirement?And if so what would he be able to replace them with?In Lee county,palms are three to one for hard
woods,so can they be replaced with 12 Florida native hard woods?My only request is nothing that will grow high
enough to cause a problem with FPL facilities silver button woods or geyers ect.This power line supplies about 4000
residents with power and is also a CIF feeder so there is critical infrastructure getting its power from it as well.
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working on behalf
Florida Power&Lighoft
Company
vuri.devilbissPnexteraener�v.com
CELL(239)292-9750
ACRT,Inc. Independent Utility Vegetation Management
1333 Home Avenue,Akron,OH 44310
C(239) 292-9750
Assessment • Consulting • Representation • Training
6
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THIS MESSAGE IS INTENDED ONLY FOR THE PERSONAL AND CONFIDENTIAL USE OF THE INDIVIDUAL OR ENTITY TO
WHOM IT IS ADDRESSED AND MAY CONTAIN INFORMATION THAT IS PRIVILEGED,CONFIDENTIAL,AND EXEMPT FROM
DISCLOSURE UNDER APPLICABLE LAW. If the reader of this message is not the intended recipient,or the employee or
agent responsible for delivering the message to the intended recipient,you are hereby notified that you have received
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prohibited.
tinder Florida Lasv e-mail addresses are public records.If you do not want your e-mail addle...s ii le,,.,td in response to a public rcu old,request do not send
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1611 A /
A S\ Jake's Property Services Proposal
254 W. Johnstown RdTT__
— -
Gahanna, OH 43230 Date Bid#
6/30/2016 16073
"Yeah, We Do That!" e --- -
Name/Address
Heritage Greens CDD
5911 Country Lakes Drive
Fort Myers,FL 33905
Terms
Description Total
Demo and remove column and wall 14'as described by Justin,repair stucco&paint remaining column, 3,548.48
remove mulch,bushes,trees.Grade and fill with dirt &sod
Sod,Dirt,&supplies(stucco,paint.elec&irrigation repair supply) 936.00
Rubber Track Mini Excavator 798.00
Dump Fee 68.25
Fuel Charge i Adinin fee 141.75
Any alteration or deviation from the above specifications will become an additional charge.All work is Subtotal $5,492.48
guaranteed to be performed in a professional,workmanlike manner.Any unmarked utilities or buried dog
fences,privately installed are the home or property owner responsibility to have marked or repair if cut
during excavation.Any damage to concrete or asphalt surfaces in which equipment may be driven over is Sales Tax(7.25%) $0.00
not our responsibility to repair.The above items are based on actual quantities used for project.If our -- --
crew uses more or less material your price will be adjusted accordingly. This estimate may be withdrawn
Total $5,492.48
by us if not accepted within 15 days. A 50%credit card deposit is due upon start&scheduling of project.
If project is cancelled a 15%administrative charge will be billed.All accounts are due upon completion of •----
project.(day of completion)to be charged to same credit card A 25.00(or 2%whichever is greater)late fee
will be applied per month if not paid in full. Signature -
E-mail Web Site
PH:614-537-7485 FAX:614-413-2870 jakespi opertysc rvices(ii),gmail.com www.jakespropertyservices.com
1611 Al
TEM Systems,Inc.
PROPOSAL
EG-13000211
25150 Bemwood DR.#6,Bonita Springs,FL 34135
Phone:(239)390-0615 Email:tguzzo@temsystems.com Fax:(239)495-3006
May 23,2016
Budgetary
Proposal Prepared For:
I-Ieritage Greens CDD
Justin Faircloth
2215 Heritage Greens Drive
Naples,FL 34119
Project Name:Gate Operators replacement and removal of existing equipment.
TEM Systems,Inc.has been providing customized solutions according to our client's needs in Florida
since 1957. We are a family owned and operated company and in 2016 we celebrate our 59th Year,
the only"Gate"company in Florida with that record.TEM supports a diversified market including
homeowners,homeowner associations,property management and owner associations,private
companies,large corporations,hospitals,hotels,schools,universities and airports,as well as various
governmental institutions.TEM provides professional support and quality service in the following •
areas:
• Parking Systems(gated communities,commercial/residential)
• Access Control/Gated Access
• CCTV/Surveillance
• GateHouse®Visitor and Residential Access Management Software
Our installation base consists of simple stand-alone applications to complete network solutions.Our
Systems Consultants will help you design and implement the solution that will best meet not only your
needs,but your budget!TEM Systems has 5 sales and service offices located in Sunrise(Ft.
Lauderdale),Orlando,Tampa,Naples and Jacksonville as well as affiliates in North and South
Carolina.We are ready NOW to provide you with the best possible solution to your needs and our
support team is qualified,trained,licensed and insured!
System Overview:
Replace existing gate operators with one(1)HP Viking Operators. •
Provide and Install concrete pads for all four(4)operators.
Provide and Install photo-sensors.
Provide and Install emergency fire Evac.
Provide and install loop detectors and loop detector harnesses.
TEM Consultant: Client: Date:
TEM Systems.Inc.4747 Nob Hill Road Suite 5,Sunrise,FL 33351
Heritage Greens COD/Page I of4/523'2016
EG-13000211
1611A1 A 1
• Page 3 TEM Systems,Inc. May 23,2016
PROPOSAL
The above price includes design / engineering of system, supply / mounting of hardware specified
above,control wire connections, as well as supervision of complete installation which includes system
walk-thru and instruction.
The above price does not include the following unless it is specified in writing in this proposal:
Concrete,electrical labor and/or materials,additional insured and/or performance bonds,any
responsibility for pavers,permits,phone lines or DSL,programming of customer data information into
software,if required.
Electrical Considerations(if applicable):The electrical requirements exclude any existing code
violations which an inspector may identify/flag and/or require repaired in order to sign off on TEM
permit. Additionally,all existing conduit raceways being reused must be in reasonable condition and
reusable. TEM will need to be reasonably assured that these conduits and wires are in satisfactory
condition,before proceeding with installation.
Engineering Fees(if applicable): All though the current scope of work does not include/require
engineering services and/or sealed drawings. TEM is capable of providing system engineering CAD
drawings,as-built,at an additional cost.
Progress Payments(if applicable):If the above project is delayed by the customer for any reason by
more than 30 days from agreed upon delivery date. TEM may elect to invoice the customer for an
additional 25%deposit. Payment is expected to be remitted within 15 days of billing. Failure to
comply may result in delays in the installation.
NOTE: TEM reserves the right to substitute any equipment that has been discontinued with models of equal or superior
performance.Terms are 50%deposit with order.The net amount due on receipt of invoice unless otherwise stated in
this document. Account will be charges 1 1/2%per month after 30 days. Canceled orders for stock products are subject to a
25%restocking fee. Special or custom orders are non-cancelable. If customer delays installation is by more than 45 days alter
scheduled installation date,equipment balance will be due and payable upon receipt of invoice. The aforesaid property is sold
and delivered with the condition affixed that the title thereto shall remain in the seller until the purchase price thereof shall have
been paid in full. If default shall be made in the payment of any of the aforesaid payments,notes or checks,given in purchase of
said property,and shall continue for thirty days. All of said payments,notes or checks shall become due immediately and seller
or its assigns shall have the right to retake said property,with or without process of law. The seller may resell said property,so
retaken,at public or private sale,and upon such terms and in such manner as it may determine from the proceeds of any such
sale,the seller shall deduct all expenses for retaking,repairing and reselling said property,including reasonable attorney's fee:
and the balance shall be credited to the amount due on the aforesaid purchase money payment,notes or checks,any surplus shall
be paid over the purchaser,and any deficiency shall be paid by him. There shall be no abatement in the purchase price because
of damage or destruction of property by fire or otherwise.
No representations have been made by the sales representative that are not included herein. The purchaser agrees to pay the
cost of collection and a reasonable attorney's fees on any part of said purchase price that may be collected by suit or by attorney
after the same is past due. It is further understood and agreed that all covenants and agreements of this purchase shall be binding
upon and applied to the heirs,executors,agents,legal representatives and assigns of the purchase. The above conditions of
purchase and payment are hereby accepted. This order is not in effect until signed by TEM Management
Thank you once again for your confidence in TEM systems and myself.
If you have any questions or I can be of further assistance please do not hesitate to contact mc.
Agreed To And Accepted By: Agreed To And Accepted By:
Client: Consultant:Tom Guzzo
Client Title: Title: Sales Consultant
Client Signature: Signature:
TEM Consultant: Client: Date:
TEM Systems,Inc.4747 Nob Hill Road Suite 5,Sunrise.FL 33351
Heritage Greene CM/Page 3 of 4/5/2362016
EG-I 3000211
161141
fiIY
SIMMONS SECURITY AND SOUND PLLC
p DN [ct ! '3. Box 9 i+1rmml ,rlonda411
Tul 21J-1-.2.9 • Fax'd392ai-bE73 .;rrrrior arittnet
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r✓.tr::ia 1 rc..r rs l i-c.x ,sr Ifi`. r s,.r ieJrt s is i,a*r 124
ESTIMATE
Date:
Customer: Severn Trent Services
Address: 5911 County Lakes Dr Ft Myers FL 33905 Address:
Email: justin.faIrcloth@stservices.com Email:
Telephone: 239-245-7118 X306 Telephone:
We propose to funish and install the following:
Qty Description Total
4 Mega Arm Barrier Gate With Full Cabinet Includes $ 11,960.00
Batteries. Surge And Relay
4 15'LED Arm Install Kit $ 2,816.00
4 LED Strip And Wire Harness $ 640.00
4 Reflective Photocell $ 632.00
1 DoorKing 1835 Phone System With 3000 Memory $ 3,676.00
1 Prox Reader For 1835 Phone System $ 178.00
DoorKing Microplus Weigland Receiver $ 160.00
100 DoorKing Microplus Transmitter $ 3,000.00
1 Wire $ 200.00
64 Labor $ 4,800.00
Labor and Material Total $ 28,062.00
*** Price includes removal of existing gate equipment
All material is guaranteed to be as specified unless unavailable at the time installation is to be completed.Any substitutes to
be approved in advance by the customer.The installation work to be performed in accordance with the written description,
drawings and specifications submitted and completed in a substantial workman like manner.
Payment terms are 50% due upon acceptance,50%due upon completion.
Price above includes labor to install and one year material and labor warranty
Customer Acceptance:
Signature Print Name Date
161A1 1 A 1
717,1,., SYSTEMS, INC.
4747 Nob Hill Road,Suite#5,Sunrise,Florida 33351 *800-777-8912*954-577-6044*Fax 954-572-4531
TEM Systems,Inc.has been providing customized solutions according to our client's needs in Florida
since 1957. We are a family owned and operated company,third generation and in 2016 we are
celebrating our 59"'Year!TEM is the only"Gate"company in Florida with that record. We were
originally known as Cincinnati Time,or"Cincinnati Gate." Over time,we evolved into Time Equipment
of Miami and finally TEM Systems,Inc.
Today,TEM provides professional support and quality service in the following areas:
• Automated Gate&Parking Systems(gated communities,commercial/residential)
• Access Control/Gated Access
• State of the Art CCTV and Surveillance Systems
• Gatehouse®Visitor and Residential Management with a wide selection of additional
modules available including Pass Printing,Automated Attendant and many more.
• Burglar Alarm Systems and Monitoring
• Virtual Guard Systems
• Full Service Maintenance Agreements that include parts and labor.
TEM supports a diversified market including homeowners,homeowner associations,property
management and owner associations,private companies,large corporations,hospitals,hotels,schools,
universities and airports,as well as various governmental institutions.
Our installation base consists of simple stand-alone applications to complete network solutions. TEM
Systems Consultants will help you design and implement the solution that will best meet your needs,as
well as,your budget.
TEM has sales and service offices throughout Florida,with affiliates coverage in North&South Carolina.
All are ready to provide you with the best possible solution to your needs.
Over 59 years ago,TEM started as a service organization,and that tradition continues today. We have
the largest fleet of fully equipped service vehicles ready to help our clients at a moment's notice. TEM
technicians are factory-trained and certified. Our software support team are able to"dial up"client
locations and provide hands on support. We also provide flexible hardware and software support
agreements tailored to meet specific client needs.
TEM has built its reputation around value by providing the highest quality products and systems,with the
strongest service and support,all at a fair price. Call us today at 1-800-777-8912 or log on to
www.temsystems.com.
TEM is your"Source behind the Solution"
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TEM Systems LLC,(888)-864-4367
www.temsystems.com www.gatehousesolutions.com www.temsystemsnc.com
6 1 1 A l
DATE: 06/27/2016
Copeland Southern Enterprises,Inc.
1668 Many Road North Fort Myers,Fl,33903
OWNER INFORMATION:
PROFESSIONAL SERVICES AGREEMENT BETWEEN TELEPHONE NO.: (239)245-7118/306
COPELAND SOUTHERN ENTERPRISES,INC.AND Fax No: (239)245-7120
Heritaee Green Community Development District
E-MAIL:Justin.Faircloth//stservices.com,
OWNER INFORMATION: PROJECT MANAGER:Scott Copeland
cooelandsei a,aol.com
OWNER'S ADDRESS: 2215 Heritage Greens Drive,Naples,Fl 34119 FEE AND TYPE:
BILL TO THE ATTENTION OF:Justin Faircloth,Assistant District Time&Materials based upon the Rate Schedule
Manager in effect at the time service is rendered.
PROJECT NAME: IIeritage Greens, Entrance Wall Demo & Landscape Estimated Fees: $
Modification to N.E. Corner of Main Entrance.
WORK DESCRIPTION: Remove 13 feet of N.E. Wall, Repair damaged Not-To-Exceed Fixed Fee based upon the Rate
Stucco,on North face of Column,Prime and Paint with exterior matching color Schedule in effect at the time service is rendered:
plus remove all existing shrubs and palms on E.side of wall except for the Oak $
and Coco plum. Lump Sum Fixed Fee: $ 3,775.00
REMARKS: 1)Repaired areas of stucco will receive 1 coat of primer and 2
coats of paint to insure the paint coverage is consistent.2)Guest and Residents Total Fees:
will need to be notified by the board prior to the work taking place to take extra
care when leaving and entering the mainentrance during work hours.
Dear Justin Faircloth
Pursuant to your request, Copeland Southern Enterprises, Inc. is pleased to submit the following proposal for the Wall Demolition
Project at the NE corner of the Main Entrance area For the above-referenced project:
SCOPE OF SERVICES(Limited to the following):
1. MOT will be set up around work areas to insure safety for local residents and visitors during the work hours.
2. A 4 man crew will Demo and remove the N.E. Entrance wall leaving the South Column by Sign in place.
3. Crews will re-stucco North face of remaining Column to match existing skip trial texture&repaint with matching
colors,Appling l coat of primer and 2 coats of paint to new texture and north face of column.
4. Crews will remove all under brush and palmettos leaving the Oak,Coco plum and ornamentals in place.
5. Crews will re-grade work area where trees and wall has been removed and install matching sod.
6. All trees,brush,concrete wall and trash from work area will be hauled to County Land Fill
7. Work is estimated to take 2 days to complete.
8. MOT will be removed once all work is completed and work area has been cleaned.
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 work.
We at Copeland Southern Enterprises hope this meets your approval and satisfies your requirements.If so please sign the contract
agreement below and return a copy to our office by Fax or Email.Should you have any questions or need any additional information,
Please do not hesitate to call Scott Copeland at 239-995-3684 or Mobile#239-707-6806.Fax 239-995-0058
OWNER AUTHORIZATION: I warrant and represent that I am authorized to enter into this contract for professional services
and I hereby authorize the performance of the above services and agree to pay the charges upon the completion of the Job resulting
there from as identified in the"FEE TYPE"section above. I have read,understand and agree to these Standard Business Terms.
Authorized Signature: Date:
Typed Name&Title:
I 6 1 1
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Heritage Greens CDD is looking for ways to improve the exit visibility to the east when people leave the community.Attached are
several photos that show the current landscaping and walls.We are proposing to remove part of the wall closest to the stop sign
from the column towards Immokalee Road(see marked up picture in the pdf with yellow lines).This wall is about waist high and is
parallel to Heritage Greens Drive.Approximately 8'of this wall will need to be removed and only the southernmost end column will
remain.The column will need to be salvaged,repaired,and painted.The landscape behind this wall going east would be removed .
as well.We would leave the oak beside the sidewalk and the cocoplums along the wall In front of the elementary school.All of the
palms directly behind the wall to be removed and various small bushes around it will need to be removed.Grass will need to be
planted in place of the landscaping.As you can see from the last two photos of the sign on the entrance side there are two columns
bracketing the sign,and we are trying to follow this look on the exit side by leaving the column.
If interested, I would appreciate a proposal for this work so it can be included in the agenda packet for the Board to review. Please
let me know if you have any questions about the scope of this project.I look forward to hearing from you.
Sincerely,
Justin
Justin Faircloth
Assistant District Manager
Severn Trent—North America
5911 Country Lakes Drivel Fort Myers, FL 33905
0: (239)245-7118 ext. 3061 M:(239)785-06751 www.severntrentservices.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.
1611 Al
Southwest Development Services, inc. PROPOSAL
690 23`d St NW Date proposal
Naples,FL 34120
(239)470-5522 6-23-16 2161
To:
HERITAGE GREENS CDD
C/O SEVERN TRENT
ATTN:JUSTIN FAIRCLOTH
5911 COUNTRY LAKES DRIVE
FT.MYERS,FL 33905
Project
Description Amount
RE:ENTRY COLUMN
- REMOVE AND DISPOSE OF 10 L.F.OF CONCRETE WALL AND END
COLUMN,ABOVE GROUND.
- GRIND,STUCO AND RE PAINT THE EXISTING WHERE THE WALL
WAS REMOVED.
- REMOVE AND DISPOSE OF GUVA TREE AND OTHER VEGETATION
LYING WITHIN 25'EAST OF SAID WALL AND INSTAL FLORITAN
SOD WITHIN THIS AREA TO MATCH EXISTING.
Note:Permits by others,if needed.
Thank You.Proposal valid for 30 days Total $7,590.00
1611 A l
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1611 A
HERITAGE GREENS
Community Development District
Financial Report
June 30, 2016
Prepared by
SEVERN
TRENT
SERVICES
1611 1 A
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
it
1 6 1 1 A 1
HERITAGE GREENS
Community Development District
Financial Statements
(Unaudited)
June 30,2016
II
1611 il
HERITAGE GREENS
Community Development District General Fund
Balance Sheet
June 30,2016
ACCOUNT DESCRIPTION TOTAL
ASSETS
Current Assets
Cash-Checking Account $ 48,034
Investments:
Money Market Account 247,400
SBA Account 833
TOTAL ASSETS $ 296,067
LIABILITIES
Current Liabilities
Accounts Payable $ -
Accrued Expenses 1,437
Total Current Liabilities 1,437
TOTAL LIABILITIES 1,437
FUND BALANCES
Assigned to:
Operating Reserves 58,897
Reserves-Drainage 6,000
Reserves-Fountains 5,500
Reserves-Irrigation System 7,500
Reserves-Roads and Sidewalks 35,251
Reserves-Signage 1,000
Reserves-Wall Painting 6,000
Reserves-Wall Replacement 12,786
Unassigned: 161,896
TOTAL FUND BALANCES $ 294,630
TOTAL LIABILITIES&FUND BALANCES $ 296,067
Report Date:7/1/2016 Page 1
161141 1 4 1 ,
HERITAGE GREENS
Community Development District General Fund
Statement of Revenues,Expenditures and Changes in Fund Balances
For the Period Ending June 30,2016
ANNUAL YTD ACTUAL
ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) AS A%OF
ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD
REVENUES
Interest-Investments $ 500 $ 375 $ 655 $ 280 131.00%
Interest-Tax Collector - - 7 7 0.00%
Special Assmnts-Tax Collector 242,903 242,903 242,905 2 100.00%
Special Assmnts-Discounts (9,716) (9,716) (8,792) 924 90.49%
Other Miscellaneous Revenues - - 1,040 1,040 0.00%
Gate Bar Code/Remotes 1,100 828 1,045 217 95.00%
(TOTAL REVENUES 234,787 234,390 236,860 2,470 100.88%
Administration j
P/R-Board of Supervisors 7,200 5,400 4,200 1,200 58.33%
FICA Taxes 551 414 321 93 58.26%
ProiServ-Engineering 1,000 747 225 522 22.50%
ProfServ-Legal Services 4,000 2,997 834 2,363 15.85%
ProiServ-Mgmt Consulting Sery 39,223 29,421 29,417 4 75.00%
ProfSery-Property Appraiser 3,644 3,644 3.644 - 100.00%
ProfServ-Special Assessment 5,463 5,463 5,463 - 100.00%
ProiSery-Web Site Development 650 375 487 (112) 74.92%
Auditing Services 3,200 3,200 2,800 400 87.50%
Postage and Freight 1,500 1,125 321 804 21.40%
Insurance-General Liability 8,691 8,691 7,865 826 90.50%
Printing and Binding 1,000 747 568 179 56.80%
Legal Advertising 1,500 1,125 870 455 44.67%
Misc-Bank Charges 800 603 519 84 64.88%
Misc-Assessmnt Collection Cost 4,855 4,855 4,682 173 96.44%
Office Supplies 175 135 - 135 0.00%
Annual District Filing Fee 175 175 175 - 100.00%
Total Administration 83,627 69,117 61,991 7,126 74.13%
Public Safety
Contracts-Mgmt Services - - 800 (800) 0.00%
Contracts-Security Services 47,000 35,253 35,033 220 74.54%
Contracts-Cleaning Services 1,920 1,440 2,055 (815) 107.03%
Contracts-HVAC 350 261 - 261 0.00%
Communication-Telephone 1,750 1,314 1,324 (10) 75.66%
Electricity-Entrance 2,200 1,650 1,368 282 62.18%
Utility-Water&Sewer 700 522 544 (22) 77.71%
Lease-Carts 1,500 1,500 - 1,500 0.00%
R&M-Gate 3,000 2,250 587 1,663 19.57%
Report Date:7/1/2016 Page 2
1
1 6 1 1 1
HERITAGE GREENS
Community Development District General Fund
Statement of Revenues,Expenditures and Changes in Fund Balances
For the Period Ending June 30,2016
ANNUAL YTD ACTUAL
ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) AS A%OF
ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD
R&M-Gatehouse 2,130 1,952 1,727 225 81.08%
Op Supplies-Transmitters 1,200 900 439 461 38.58%
Op Supplies-Gatehouse 900 675 1,378 (703) 153.11%
Cap Outlay-Equipment 3,800 2,853 - 2,853 0.00%
Total Public Safety 66,450 50,570 45,255 5,315 68.10%
Landscape Serviced
Contracts-Landscape 18,000 13,500 12,425 1,075 69.03%
Contracts-Preserve Management 2,000 2,000 880 1,120 44.00%
Electricity-Irrigation 2,200 1,647 1,445 202 65.68%
R&M-Renewal and Replacement 1,000 747 225 522 22.50% ;
R&M-Canals 2,600 1,300 1,188 112 45.69%
R&M-Fountain 2,700 2,025 829 1,196 30.70%
R&M-Grounds 3,000 2,250 125 2,125 4.17%
R&M-Irrigation 1,500 1,125 400 725 26.67%
R&M-Preserves 100 48 - 48 0.00%
Misc-Special Projects 7,000 5,247 4,805 442 68.64%
Total Landscape Services 40,100 29,889 22,322 7,567 55.67%
Road and Street Facilities
Electricity-Streetlighting 11,000 8,250 7,807 443 70.97%
R&M-Drainage 1,500 1,125 - 1,125 0.00%
R&M-Roads&Alleyways 2,000 1,503 - 1,503 0.00%
R&M-Sidewalks 4,000 2,997 - 2,997 0.00%
Traffic Signage Rehabilitation 1,280 945 1,380 (435) 109.52%
Reserve-Roadways 24,850 - - - 0.00%
Total Road and Street Facilities 44,610 14,820 9,187 5,633 20.59%
(TOTAL EXPENDITURES 234,787 164,396 138,755 25,641 59.10%
Excess(deficiency)of revenues
Over(under)expenditures - 89,994 98,105 28,111 0.00%
Net change in fund balance $ - $ 69,994 $ 98,105 $ 0.00%
FUND BALANCE,BEGINNING(OCT 1,2015) 196,525 196,525 196,525
FUND BALANCE,ENDING $ 196,525 $ 266,519 $ 294,630
Report Date:7/1/2016 Page 3
1611
1
HERITAGE GREENS
Community Development District
Non-Ad Valorem Special Assessments-Collier County Tax Collector
Monthly Collection Distributions
For the Fiscal Year ending September 30,2016
Discount/ Gross
Date Net Amount (Penalties) Collection Amount
Received Received Amount Costs Received 1
Assessments Levied FY 2016 $ 242,905
Allocation% 100%
10/26/15 2,140 121 44 2,305
11/13/15 28,620 1,217 584 30,421
11/30/15 121,642 5,163 2,483 129,288
12/14/15 46,645 1,952 952 49,549
12/31/15 6,015 199 123 6,338
01/29/16 6,941 176 142 7,259
03/11/16 3,568 46 73 3,687
03/31/16 8,004 14 163 8,181
05/05/16 2,597 - 53 2,650
06/10/16 931 (27.66) 19 922
06/15/16 2,326 (69.15) 47 2,305
TOTAL 229,430 8,792 4,682 242,905
%Collected 100%
TOTAL OUTSTANDING $ -
Report Date:7/1/2016 Page 4
16 I i Al
HERITAGE GREENS
Community Development District
Cash and Investment Balances
June 30,2016
ACCOUNT NAME BANK NAME MATURITY YIELD BALANCE
GENERAL FUND
Operating Account-Checking SunTrust Ma 0.10% $48,034
Money Market Account BankUnited n/a 0.45% $247,400 (1)
State Board Account SBA n/a 0.80% $633
Total $298,087
NOTES
(1) Invested in Money Market Account at Bank United-rate increased from.35%to.449%in August
2015.
Report Date:7/1/2016 Page 5
1611 Al
Heritage Greens COD
Bank Reconciliation
Bank Account No. 9920 SunTrust Bank-GF
Statement No. 06-16
Statement Date 6/30/2016
OIL Balance(LCY) 45034.18 Statement Balance 55,78592
GIL Balance 45034.18 Outstanding Deposits 0.00
Positive Adjustments 0.00
Subtotal 55,785 92
Subtotal 48,034.18 Outstanding Checks 7,751.74
Negative Adjustments 0.00 Differences 0.00
Ending OIL Balance 48,034.18 Ending Balance 45034 18
Difference 0.00
Posting Document Document Cleared
Date Type No. Description Amount Amount Difference
Outstanding Checks
5/19/2018 Payment 003272 NAPIER ENTERPRISES INC 200.00 0.00 200.00
6/21/2016 Payment 003289 RESORT PEST CONTROL 40.00 0.00 40.00
6/21/2016 Payment ACH020.TXT Payment of Invoice 001726 58.12 0.00 58.12
6/30/2016 Payment 003292 KENT OF NAPLES,INC 892.00 0.00 892.00
6/30/2018 Payment 003293 PJM LAWN SERVICE 1,380.50 0.00 1,380.50
6/30/2016 Payment 003294 SEVERN TRENT ENVIRONMENTAL SERVIC 3,983.24 am 3,983.24
6/30/2016 Payment ACH021.TXT Payment of Invoice 001733 1,197.88 0.00 1,197.88
Total Outstanding Checks 7,751.74 7,751.74
Page 8
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. I
SEP 19 ZD
By 6_1(2_,
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, July 18, 2016 at the Heritage Greens Community
Center,2215 Heritage Greens Drive,Naples,Florida.
Present and constituting a quorum were:
George Coombs Chairman
Marsha Coghlan Assistant Secretary
Henry Michaelson Assistant Secretary
Also present were:
Calvin Teague District Manager
Larry Bryne Homeserve Representative
Yuri Devibiss FPL Representative
The following is a summary of the minutes and actions taken at the July 18, 2016
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 Organizational Matters
A. Letter of Resignation from Mr.John Jordan,Seat 1
o Mr. Teague noted a letter of resignation was received from Mr. Jordan for Seat 1. He
submitted a request to be appointed to Seat 3,which still has two years of an unexpired
term. That would create an opening for someone to be appointed.
o We received two applications for that position now.
On MOTION by Mr.Michaelson seconded by Ms. Coghlan
with all in favor the letter of resignation from Mr. Jordan
was accepted by the Board; the Board approved moving
Mr. Jordan from Seat 1 whose term expires in November
2016 to Seat 3 whose term expires in November 2018.
B. Appointment of Supervisor to Fill the Unexpired Term of Office,Seat 1
o Two letters of interest were received from Mr.John Shelton and from Mr.Bryan Landry
1
1611 A 1
July 18,2016 Heritage Greens C.D.D.
o Mr. Teague noted come this November, Mr. Landry and Ms. Barbara Pitts are both
running unopposed. Ms.Pitts will assume Seat 1 and Mr.Landry will assume Seat 2.
o Mr. Landry is being considered for Seat 1. He was in the audience. When the Board
offered to appoint him,he withdrew his name.
o This item will be tabled to see if other candidates are interested.
C. Oath of Office of Newly Appointed Supervisor
D. Election of Officers,Resolution 2016-03
o Both the above items will be tabled.
THIRD ORDER OF BUSINESS Approval of the Minutes
A. May 23,2016 Board Meeting
Minor corrections were made to the minutes and will be incorporated hereto.
On MOTION by Ms. Coghlan seconded by Mr. Michaelson
with all in favor the minutes of the May 23, 2016 meeting
were approved as amended.
FOURTH ORDER OF BUSINESS Audience Comments
There not being any,the next item followed.
SEVENTH ORDER OF BUSINESS Manager's Report
A. Homeserve Presentation
o Mr. Teague introduced Mr. Larry Bryne, a representative from Homeserve of
Connecticut.
o Mr. Bryne noted their company partnered with Severn Trent to offer our water and sewer
line program to homeowners.
o His company partners with utility companies, water districts and municipalities around
the country.
o He wanted approval from the Board to send out the program to the homeowners.
o The Board wanted a month to consider.
Let the record reflect Mr. Bryne left the meeting.
FIFTH ORDER OF BUSINESS Old Business
A. Gate Barrier Arm Proposals
o Several proposals were received and reviewed.
2
1 6 1 1 A
July 18,2016 Heritage Greens C.D.D.
o New IQ, LLC was recommended for total removal of the swing gates and the lift arm
gates with new units.
On MOTION by Mr. Coombs seconded by Ms. Coghlan
with all in favor the proposal by New IQ, LLC for total
removal of the swing gates and the lift arm gates with new
units in the amount of$14,145 was approved.
B. Gate and Camera Maintenance
o The Board discussed proposals received for a maintenance agreement.
o The Board preferred New IQ,LLC.
On MOTION by Mr. Coombs seconded by Ms. Coghlan
with all in favor the proposal by New IQ, LLC for a
maintenance agreement for$450 per year was approved.
C. Security Contract
o The Board decided to delay making a decision on the security contract until they review
the material received from Cambridge Security.
o The Board decided to hold a continued meeting on August 1, 2016 at 6:00 p.m.to further
discuss the security contract.
o Mr.Landry and Ms. Pitts can be invited to the continued meeting.
SIXTH ORDER OF BUSINESS New Business
A. Clicker/Call Box Program
o Mr. Teague noted Severn Trent is currently maintaining the call box program and there
have been no problems.
o A volunteer on-site representative is needed for the clickers program since Mr. Marshall
resigned and no longer handling this.
o Mr. Bryan Landry volunteered.
B. Exit Visibility Enhancement
o Discussion ensued on proposals to remove a portion of the wall and cleaning vegetation
to improve visibility for exiting vehicles going east.
o PJM Lawn submitted a proposal for$880.
o Mr. Michaelson proposed another plan moving vehicles west of the curb, which would
improve visibility without removing the wall.
3
1 6 1 1 A
July 18,2016 Heritage Greens C.D.D.
At this time, Mr. Yuri Devibiss, of ACRT, Inc., working on behalf of Florida Power &
Light(FPL)joined the meeting.
o Mr. Devibiss noted FPL is requesting permission to remove palm trees affecting power
lines. He noted if he received approval, FPL can remove trees and vegetation in the area
at no cost to the District.
o Staff and Mr. Devibiss will follow up with permits, County requirements and other
issues.
C. Go Daddy Email Mitigation to Office 365
o The Board discussed the Go Daddy email system. This is where the District's current
website is. They are going with Office 365,which is faster,more capable and the cost is
minimal.
On MOTION by Mr. Coombs seconded by Ms. Coghlan
with all in favor the Board approved the upgrade in email
service to$3.49 month per account.
D. FPL Palm Tree Removal
o This item was already discussed above.
SEVENTH ORDER OF BUSINESS Manager's Report(continued)
B. Review and Discussion of the Fiscal Year 2017 Budget
o There being no questions or comments,the next item followed.
o The budget public hearing will be held on August 15,2016.
C. Financial Statements
o The financials were reviewed. The District is in very good shape financially.
On MOTION by Mr. Coombs seconded by Ms. Coghlan
with all in favor the financial statements were accepted.
D. Follow-Up Items
o Minutes of April 2016 are posted to the website.
o Cambridge Security was informed they need to contact the HGCA if they wanted to
pursue additional services with them.
o The tentative budget is posted on the website.
4
�. 6 1 1 A l
July 18,2016 Heritage Greens C.D.D.
EIGHTH ORDER OF BUSINESS Attorney's Report
There being no report,the next item followed.
NINTH ORDER OF BUSINESS Engineer's Report
There being no report,the next item followed.
TENTH ORDER OF BUSINESS Supervisors'Requests and/or Comments
o Mr. Coombs noted he was not running for re-election.
ELEVENTH ORDER OF BUSINESS Audience Comments
o Mr.Jim Marshall commented DAR needs to be monitored by a supervisor.
o Staff will scan and email to the Board the DAR receives every month.
o The Board thanked Mr.Marshall for all his work.
TWELFTH ORDER OF BUSINESS Continuation
There being no further business,
On MOTION by Mr. Coombs seconded by Ms.
Coghlan with all in favor the meeting was continued to
Monday,August 1,2016 at 6:00 p.m.
'/et.arr7t. AA/ -I
:.rge oombs
Secretary Chairman
5
4.1.rano 7
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
BOARD OF FIRE COMMISSIONERS
Norman E.Feder,Chairman • Christopher L.Crossan,Vice Chairman • Margaret Hanson,Secretary-Treasurer
James Burke • Ramon E.Chao •Richard Hoffman • J.Christopher Lombardo • John O. McGowan
September 26, 2016
Mr. Derek Johnson, General Accounting Manager
Clerk of the Circuit Court, Finance Department
3299 Tamiami Trail East, #403
Naples, FL 34112
Sent via Federal Express
Dear Mr. Johnson:
Enclosed please find the following:
1
1. Copy of Resolution 16-042 of the North Collier Fire Control & Rescue District,
adopting the final millage rate for the North Naples Service Delivery Area for the
fiscal year 2016-2017.
2. Copy of Resolution 16-043 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 2016-2017.
3. Copy of Resolution 16-044 of the North Collier Fire Control & Rescue District,
adopting the final impact fee rates for the North Collier Fire Control & Rescue
District for fiscal year 2016-2017.
4. Copy of Resolution 16-045 adopting the Final Budget for the North Naples
Service Delivery Area for the fiscal year 2016-2017 for the General Fund and the
Inspection Fee Fund.
5. Copy of Resolution 16-046 adopting the Final Budget for the Big Corkscrew
Island Service Delivery Area for the fiscal year 2016-2017 for the General Fund.
6. Copy of Resolution 16-047 adopting the Final Budget for the Impact Fee Fund for
the North Collier Fire Control & Rescue District for the fiscal year 2016-2017.
7. Copy of the Budget for the fiscal year 2016-2017 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.
8. Audit for the fiscal year ended 9-30-15.
Very truly yours,
BECKY BRONSDON
Chief Financial Officer
1885 Veterans Park Drive Naples,FL 34109•(239)597-3222• Fax(239)597-7082• www.northcollierfire.com
•
161 1 42
RESOLUTION 16-042
A RESOLUTION OF THE NORTH COLUER FIRE CONTROL AND RESCUE DISTRICT OF
COLUER COUNTY FLORIDA, ADOPTING THE FINAL LEVY OF AD VALOREM TAXES FOR
THE NORTH NAPLES SERVICE DELIVERY AREA FOR FISCAL YEAR 2016-2017,PROVIDING
FOR AN EFFECTIVE DATE.
WHEREAS, sections 6(a) and (b) of the North Collier Fire Control and 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 and
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 and Rescue District on
September 21, 2016 adopted Fiscal Year 2016-2017 Final MIIlage 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 and Rescue District, North Naples
Service Delivery Area, has been certified by the Collier County Property Appraiser as
$28,533,716,727;
1 6 1 1
Resolution 16-042
September 21,2016
Page 2 of 3
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 2016-2017 operating millage rate for the North Collier Fire Control
and Rescue District, North Naples Service Delivery Area, is 0.95 mills per $1,000.00,
which is more than the rolled-back rate of .8919 mills per $1,000.00 by 6.51%. 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 m$0,200
who moved its adoption.
The motion was seconded by Commissioner 2LJR.ka. ,and the
Vote was as follows:
Commissioner M.James Burke: M Yay 0 Nay
Commissioner R.Eliseo Chao: 0 Yay 0 Nay
Commissioner Christopher L Crossan: ®Yay ❑ Nay
Commissioner Norman E.Feder: 111 Yay 0 Nay
Commissioner Margaret Hanson: id Yay 0 Nay
Commissioner Richard Hoffman: a Yay 0 Nay
Commissioner John O.McGowan: ❑Yay 0 Nair .J o-r- PiZES01—
Commissioner J. Christopher Lombardo M Yay 0 Nay
Duly passed on this 21st day of September, 2016 by the Board of Fire
Commissioners of the North Collier Fire Control and Rescue District.
. . 0 . 1 6 1 1
2
. . . , �
Resolution 16-042
September 21,2016
Page 3 of 3
NORTH COWER FIRE CONTROL AND RESCUE DISTRICT
M /7Z.
Commissi er M.James Burke Commissio.,-r R.Eliseo Chao
z
I1 ___, .
7.
Commissioner oph L.Crossan Com- issioner Norman E.Feder(Chairman)
f I/
t •vim..cr, , 19A
...A...1/43A
' "` C,�
Commissi ner Margaret HansoncatiiCommissioner Richard Hoff a
0 T &Set) _r - ._.,,..
Co missioner John McGowan jC m i r topher Lombard
1 6 I 1 A 2
RESOLUTION 16-043
A RESOLUTION OF THE NORTH COWER FIRE CONTROL AND RESCUE DISTRICT OF
COWER COUNTY FLORIDA, ADOPTING THE FINAL LEVY OF AD VALOREM TAXES FOR
THE BIG CORKSCREW ISLAND SERVICE DELIVERY AREA FOR FISCAL YEAR 2016-2017,
PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, sections 6(a) and (b) of the North Collier Fire Control and 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 and
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 and Rescue District on
September 21, 2016 adopted Fiscal Year 2016-2017 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 and Rescue District,Big Corkscrew
Island Service Delivery Area, has been certified by the Collier County Property Appraiser
as$1,319,660,137;
lôiiAE
Resolution 16-043
September 21,2016
Page 2 of 3
NOW,THEREFORE,BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF
THE NORTH COLUER FIRE CONTROL AND RESCUE DISTRICT of Collier County Florida,that
the Fiscal Year 2016-2017 operating millage rate for the North Collier Fire Control and
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 3.2485 mills per$1,000.00 by 6.20%. 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 1-4 i nikakoO
who moved its adoption.
The motion was seconded by Commissioner eV°SSA IJ ,and the
Vote was as follows:
Commissioner M.James Burke: ®Yay 0 Nay
Commissioner R. Eliseo Chao: Yay 0 Nay
Commissioner Christopher L.Crossan: ®Yay 0 Nay
Commissioner Norman E.Feder: ®Yay 0 Nay
Commissioner Margaret Hanson: ®Yay 0 Nay
Commissioner Richard Hoffman: Q Yay 0 Nay
Commissioner John O.McGowan: N p-i- PReS erk- -
Commissioner J.Christopher Lombardo ID Yay 0 Nay
Duly passed on this 21st day of September, 2016 by the Board of Fire
Commissioners of the North Collier Fire Control and Rescue District.
1 6 I 1 A2
Resolution 16-043
September 21,2016
Page 3 of 3
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
T9/)344,(ix_
Commissioner M.James Burke Commissi• -r R. Eliseo Chao
401.Co - ' fission- rist• •her L. Crossan Com- issioner Norman E. Feder(Chairman)
Commissi er Margaret Hanson Commissioner Richard Hoffman
froyAse *
Commissioner John McGowan .ore"."--issioner" '°J.Christ r Lombardo
I 6 I t /42
k4 -�
RESOLUTION 16-044
A RESOLUTION OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT OF
COWER COUNTY, FLORIDA, IMPOSING FINAL IMPACT FEE RATES FOR THE NORTH
COWER FIRE CONTROL AND RESCUE DISTRICT FOR FISCAL YEAR 2016-2017;
PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, impact fees are a funding mechanism that a local government may
utilize to pay for public improvements that are necessary to serve new growth;and
WHEREAS, impact fees must satisfy a dual rational nexus test to be
constitutional;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, Subsection 8 of section 6 of the North Collier Fire Control and Rescue
District's Charter within section 3 of chapter 2015-191, Laws of Florida, authorizes the
North Collier Fire Control and Rescue District to assess impact fees for capital
improvements on new construction within its boundaries;and
WHEREAS,Resolution 16-017 established new impact fee rates that are effective
October 1, 2016, which were based upon the most recent and localized data, as
evidenced by the Impact Fee Update Study dated October 13, 2015, and created new
impact fee land use categories;and
1611A2
Resolution 16-044
September 21,2016
Page 2 of 5
WHEREAS, the new impact fee rates established by Resolution 16-017 were
adopted and noticed in compliance with Section 163.3180,Florida Statutes;and
WHEREAS,the Board of Fire Commissioners of the North Collier Fire Control and
Rescue District adopted Resolution 16-040, which amends Resolution 16-017 by making
additional conforming revisions to impact fee land use categories and terms but does
not revise the adopted impact fee rates,on September 8,2016;and
WHEREAS, Collier County collects the impact fees for the District and charges an
administrative fee to cover Collier County's actual costs of such collection pursuant to
interlocal agreements dated September 25, 1990 and December 31, 2005, or as
subsequently superseded or amended;and
WHEREAS, the final impact fee rates imposed by the Board of Fire
Commissioners for the North Collier Fire Control and Rescue District at a Public Meeting
held on September 21, 2016 for Fiscal Year 2016-2017 are the impact fee rates
established by Resolution 16-017. in compliance with Section 163.31801, Florida
Statutes
NOW, THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS
OF THE NORTH COWER FIRE CONTROL AND RESCUE DISTRICT of Collier County, Florida,
that the final rates for impact fees for Fiscal Year 2016-2017 are the impact fee rates
adopted in Resolution 016-17,which are as follows:
Residential:
Single
210 -Less than 4,000 sf du 1.71 $598.26
-4,000 sf or greater du 1.95 $68223
220/2222 Multi-Family
30232 du 0.87 $304.38
240 Mobile Home/RV(Tied Down) du 133 $465.31
(Tlranaknt Group;
* Livim, 1 IA
.
t maxo
Resolution 16-044
September 21,2016
Page 3 of 5
310/311 Hotel room 0.81 $283.91
320 Motel room 0.76 $26638
251/253 Assisted Living Facility (ALF)/Retirement Community du 1.00 $350.50
620 Nursing Home bed 1.05 $368.03
Recreational:
416 RV Park site 0.50 $17525
420 Marina berth 0.19 $66.60
430 Golf Course 18 holes 19.44 $6,813.72
n/a Bundled Golf Course 18 holes 5.83 $2,043.42
444 Movie Theater w/Matinee screen 5.98 $2,095.99
n/a Dance Studios/Gyms 1,000 sf 2.22 $778.11
Institutions:
520 Elementary School (Private) student 0.06 $21.03
522 Middle School(Private) student 0.07 $24.54
530 High School (Private) student 0.08 $28.04
540 University/Junior College with 7,500 or fewer students student 0.10 $35.05
550 University/Junior College with more than 7,500 students student 0.07 $24.54
560 Church seat 0.03 $10.52
565 Day Care student 0.05 $17.53
610 Hospital 1,000 sf 1.37 $480.19
Office:
Office 6,000 sf or less 1,000 sf 1.00' $350.50
710 Office 6,001- 100,000 sf 1,000 sf 1.19 $417.10
Office 100,001-200,000 sf 1,000 sf 1.01 $354.01
Office 200,001-400,000 sf 1,000 sf 0.85 $297.93
Office greater than 400,000 sf 1,000 sf 0.77 $269.89
720 Medical Office/Clinic 10,000 sf or less 1,000 sf 1.14 $399.57
Medical Office/Clinic greater than 10,000 sf 1,000 sf 1.66 $581.83
770 Business Park(Flex Space) _ 1,000 sf 0.96 $336.48
Retail:
Retail 100,000 gsf or less 1,000 gsf 2.46 $862.23
Retail 100,001- 150,000 gsf 1,000 gsf 2.25 $788.63
Retail 150,001-200,000 gsf 1,000 gsf 2.30 $806.15
Retail 200,001-400,000 gsf 1,000 gsf 234 $820.17
Retail 400,001-600,000 gsf 1,000 gsf 2.44 $855.22
Retail 600,001- 1,000,000 gsf 1,000 gsf 2.42 $848.21
Retail greater than 1,000,000 gsf 1,000 gsf 2.32 $813.16
841 New/Used Auto Sales 1,000 sf 1.47 $515.24
849 Tire Superstore 1,000 sf 1.34 $469.67
850 Supermarket 1,000 sf 2.05 $718.53
851 Convenience Market _ 1,000 sf _ 5.47 $1,917.24
Convenience Store w/Gas Pumps:
853 4 or less fuel positions fuel pos. 4.35 $1,524.68
5-6 fuel positions fuel pos. 3.70 $I,296.85
7-8 fuel positions fuel pos. 3.29 $1,153.15
9-10 fuel positions fuel pos. 2.94 $1,030.47
11-12 fuel positions fuel pos. 2.75 $963.88
13 or more fuel positions fuel pos. 2.59 $907.80
II
r ..
Resolution 16-044
September 21,2016
Page 4 of 5
862 Home Improvement Superstore 1,000 sf 1.81 $634.41
881 Pharmacy/Drug Store with and wo/Drive-Thru 1,000 sf 1.96 $686.98
890 Furniture Store 1,000 sf 0.24 $84.12
911 Bank/Savings Walk-In 1,000 sf 2.23 $781.62
912 Bank/Savings Drive-In 1,000 sf 2.28 $799.14
931 Low-Turnover Restaurant seat 0.22 $77.11
932 High-Turnover Restaurant seat 0.27 $94.64
934 Fast Food Rest.w/Drive-Thru 1,000 sf 8.90 $3,119.45
941 Quick Lube service bay 1.16 $406.58
944 Gasoline/Service Station fuel pos. 1.91 $669.46
947 Self-Service Car Wash service bay 0.87 $304.94
948 Automated Car Wash 1,000 sf 1.76 $616.88
n/a Luxury Auto Sales 1,000 sf 1.03 $361.02
Industrials
110 Light Industrial 1,000 sf 0.69 $241.85
140 Manufacturing 1,000 sf 0.50 $175.25
150 Warehousing 1,000 sf 0.28 $98.14
151 Mini-Warehouse 1,000 sf 0.06 $21.03
No reduction in the assessed impact fee rate is authorized and the provisions
within Resolution 16-017 are applicable.
This resolution shall take effect immediately upon Its adoption.
The foregoing resolution was offered by Commissioner 1-U(Y\cGzP-O!) ,
who moved its adoption.
The motion was seconded by Commissioner -B21/.ke ,and the
1 1 A2
1 6
Resolution 16-044
September 21,2016
Page 5 of 5
Vote was as follows:
Commissioner M.James Burke: 4y 0 Nay
Commissioner R. Eliseo Chao: fp' 0 Nay
Commissioner Christopher L Crossan: O' aay 0 Nay
Commissioner Norman E. Feder: 12(cay 0 Nay
Commissioner Margaret Hanson: I6J ayay' 0 Nay
Commissioner Richard Hoffman: Ifl' 0 Nay
Commissioner John O. McGowan: 0 Nay fVO-T PResen-t
Commissioner J. Christopher Lombardo ay 0 Nay
Duly passed on this 21 day of September,2015 by the Board of Fire Commissioners
of the North Collier Fire Control and Rescue District.
NORTH COWER FIRE CONTROL AND RESCUE DISTRICT
/2/ glAA/le
Commissioner M.James Burke Commissioner R. Eliseo Chao
Comm% loner Ch;j11-3 er L Crossan Comm .stoner Norman E. Feder(Chairman)
Commissi er Margaret Hanson Commissioner Richard Hoffman
//or PRe.sen-r �.�►
Commissioner John McGowan Commissioner J.Cir op er Lombardo
Ez� ByA,a
r� f
1611 A2
E.Rrg`+P
RESOLUTION 16-045
A RESOLUTION OF THE NORTH COWER FIRE CONTROL AND RESCUE DISTRICT OF
COWER COUNTY FLORIDA, ADOPTING THE FINAL BUDGETS FOR THE NORTH NAPLES
SERVICE DELIVERY AREA GENERAL FUND AND INSPECTION/PLAN REVIEW FEE FUND
FOR FISCAL YEAR 2016-2017;PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the North Collier Fire Control and Rescue District of Collier County,
Florida, on September 21, 2016 held a public hearing as required by Florida Statute
200.065;and
WHEREAS, the North Collier Fire Control and Rescue District of Collier County,
Florida,set forth the tentative appropriations for the North Naples Service Delivery Area
in the amount of $29,512,980 and tentative revenue estimates in the amount of
$27,686,923 for the General Fund for the Fiscal Year Fiscal Year 2016-2017;and
WHEREAS, the North Collier Fire Control and Rescue District of Collier County,
Florida, set forth the tentative appropriations in the North Naples Service Delivery Area
in the amount of $2,002,398 and tentative revenue estimates in the amount of
$2,002,000 for the Inspection/Plan Review Fee Fund for the Fiscal Year 2016-2017;
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 2016-2017 Final Budget for the General Fund for the North
Naples Service Delivery Area be adopted.
6 1 A 2
Resolution 16-045 1
September 21,2016
Page 2 of 3
2. The Fiscal year 2016-2017 Tentative 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 L( IGO R.00 ,
who moved its adoption.
The motion was seconded by Commissioner \-iCt SO NJ ,and the
Vote was as follows: /�'-
Commissioner M.James Burke: 124 ❑ Nay
Commissioner R.Eliseo Chao: [lTYay 0 Nay
Commissioner Christopher L Crossan: may 0 Nay
,
Commissioner Norman E. Feder: ray 0 Nay
Commissioner Margaret Hanson: 11:1 0 Nay
Commissioner Richard Hoffman: dray 0 Nay
Commissioner John 0.McGowan: 4g-NAL Nerr QResenT
Commissioner J.Christopher Lombardo l 'Ya 0 Nay
Y
Duly passed on this 21st day of September, 2016 by the Board of Fire
Commissioners of the North Collier Fire Control and Rescue District.
. . . t
A 2
.
1611A2
Resolution 16-045
September 21,2016
Page 3 of 3
NORTH COWER FIRE CONTROL AND RESCUE DISTRICT
/7134,,LL
.,.. 5WeP
Commissioner M.James Burke C mmissio -r R.Eliseo Chao i
i.
n,..�.' ��_ � _ -e. rr ice/
Corn `issi N st• . er L.Crossan Co issioner Norman E. Feder(Chairman)
C::)n?A h...tedA-41-. Wel-2.%-.41-em...,.. c,2,4-j1/4-C4i
Commissiod'er Margaret Hanson Commissio -J is-hard Ho n
Nor Reston 7- -
Commissioner John McGowan t ssioner J.Christopher Lombardo
161 i A2
440
tVl wD'
RESOLUTION 16-046
A RESOLUTION OF THE NORTH COWER FIRE CONTROL AND RESCUE DISTRICT OF
COWER COUNTY FLORIDA, ADOPTING THE FINAL BUDGET FOR THE BIG CORKSCREW
ISLAND SERVICE DELIVERY AREA GENERAL FUND FOR FISCAL YEAR 2016-2017;
PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the North Collier Fire Control and Rescue District of Collier County,
Florida, on September 21, 2016 held a public hearing as required by Florida Statute
200.065;and
WHEREAS, the North Collier Fire Control and Rescue District of Collier County,
Florida, set forth the tentative appropriations for the Big Corkscrew Island Service
Delivery Area in the amount of $5,169,178 and tentative revenue estimates in the
amount of$4,979,112 for the General Fund for the Fiscal Year Fiscal Year 2016-2017;
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 2016-2017 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 [,[ MBA 47 ,
who moved its adoption.
1611 /4- 2
Resolution 16-046
September 21,2016
Page 2 of 2 n
The motion was seconded by Commissioner CP_OSc, 4 IV ,and the
Vote was as follows:
Commissioner M.James Burke: lfay ❑ Nay
Commissioner R. Eliseo Chao: ®'Yay 0 Nay
Commissioner Christopher L.Crossan: ley 0 Nay
Commissioner Norman E. Feder: C16 0 Nay
Commissioner Margaret Hanson: moray ❑ Nay
Commissioner Richard Hoffman: 11:14y 0 Nay
Commissioner John O.McGowan: NOT ,°Reser-y—
Commissioner J.Christopher Lombardo I:Way 0 Nay
Duly passed on this 21st day of September, 2016 by the Board of Fire
Commissioners of the North Collier Fire Control and Rescue District.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
Te'"
Commissioner M.James Burke Commission-r R. Eliseo Chao
•
Corn, ssior ri •pher L.Crossan Com • ssioner Norman E.Feder(Chairman)
Commission Margaret Hanson Commissioner Richard Hoffman
/Vo r )a/c) n
Commissioner John McGowan -om • I lig MMT ar
6 1 1 A 2
uefi
RESOLUTION 16-047
A RESOLUTION OF THE NORTH COLUER FIRE CONTROL AND RESCUE DISTRICT OF
COLLIER COUNTY FLORIDA, ADOPTING THE FINAL BUDGET FOR THE NORTH COLLIER
FIRE CONTROL AND RESCUE DISTRICT IMPACT FEE FUND FOR FISCAL YEAR 2016-2017;
PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS,the North Collier Fire Control and Rescue District of Collier County,
Florida, on September 21, 2016 held a public hearing as required by Florida Statute
200.065;and
WHEREAS, the North Collier Fire Control and Rescue District of Collier County,
Florida, set forth the tentative appropriations in the North Collier Fire Control and
Rescue District in the amount of $1,795,750 and tentative revenue estimates in the
amount of$2,001,000 for the Impact Fee Fund for the Fiscal Year 2016-2017;
NOW,THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS
OF THE NORTH COWER FIRE CONTROL AND RESCUE DISTRICT of Collier County Florida,
that the fiscal year 2016-2017 Final Budget for North Collier Fire Control and Rescue
District Impact Fee Fund be adopted.
This resolution shall take effect immediately upon its adoption.
` The foregoing resolution was offered by Commissioner
Lo PA AO POO ,who moved its adoption.
The motion was seconded by Commissioner CN(1C) ,and the
2
1611A2
Resolution 16-047
September 21,2016
Page 2 of 2
Vote was as follows:
Commissioner M.James Burke: ❑Yay 0 Nay
Commissioner R.Eliseo Chao: ❑Yay ❑ Nay
Commissioner Christopher L Crossan: 0 Yay ❑ Nay
Commissioner Norman E.Feder: 0 Yay 0 Nay
Commissioner Margaret Hanson: 0 Yay 0 Nay
Commissioner Richard Hoffman: ❑Yay 0 Nay
Commissioner John 0.McGowan: -8-Ney Alor Pfe ser1r}
Commissioner 1.Christopher Lombardo 0 Yay 0 Nay
Duly passed on this 21st day of September, 2016 by the Board of Fire
Commissioners of the North Collier Fire Control and Rescue District.
NORTH COLLI R FIRE CONTROL AND RESCUE DISTRICT
,d• yr
Commissioner M.James Burke Commissio -r R.Eliseo Chao
Corn ssi.al?�Tristopher L Crossan Corn - ssioner Norman E. Fed r( airman)
Commission Margaret Hanson Commissioner Riehard"Hoffm
C \
407` KReSen
r -�
Commissioner John McGowan Com ' onerJ.Christopher Lombardo
1611
SIRE 111)*<
NORTH
COLLIER
/41301`4\
Esr zoo
.46
411
•
71. rte. 41
Tevs..
2016-2017 FINAL BUDGET
As Approved at
September 21, 2016 Final Budget Hearing
A V
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W'1U L q�
s
North Collier Fire Control and Rescue District
Fiscal Year 2016-2017 Budget
TABLE OF CONTENTS
General Information 3
Letter from the Chief 8
General Fund Summary 11
General Fund Summary Budget 17
Impact Fee Fund Budget Summary 23
Impact Fee Fund Budget 24
Inspection Fee Fund Summary 25
Inspection Fee Fund Summary 26
Line Item Budget 27
2
A 2
, 161° 1
North Collier Fire Control and Rescue District
Fiscal Year 2016-2017 Budget
BOARD OF FIRE COMMISSIONERS
Norman E. Feder, Chairman
Christopher Crossan, Vice-Chairman
Margaret Hanson,Treasurer
M.James Burke, Commissioner
R. Eliseo Chao, Commissioner
Richard Hoffman, Commissioner
J. Christopher Lombardo, Commissioner
John McGowan, Commissioner
Et,
xa
1
i ille tlfripm.v,
47 4
N.
Norman Feder Christopher Crossan Margaret Hanson M.James Burke
..0*,
'ESCUE limi
v
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r , _ „,,
. 470.8- v
, At- ,,..
R. Eliseo Chao Richard Hoffman Chris Lombardo John McGowan
3
2
161 e
North Collier Fire Control and Rescue District
Fiscal Year 2016-2017 Budget
DISTRICT ADMINISTRATION
James M. Cunningham
Fire Chief
Rita Greenberg
Deputy Chief
Becky Bronsdon
Chief Financial Officer
Jorge Aguilera
Assistant Chief of Emergency Medical Services&Training
Eloy Ricardo
Assistant Chief of Life Safety& Fire Prevention
Eric Watson
Assistant Chief of Fleet& Logistics
4
• 1611 Al2
North Collier Fire Control and Rescue District
Fiscal Year 2016-2017 Budget
BUDGET PLANNING CALENDAR
FISCAL YEAR 2016-2017
June 1,2016 Estimated Preliminary Property Value Provided by
Collier County Property Appraiser
July 14,2016 Board of Fire Commissioners Establishes
Preliminary Maximum Millage Rate for DR-420
at July 2016 Regular Board Meeting
July 28, 2016 Budget Workshop#1
5:30 p.m.
Station 45
August 11,2016 Budget Workshop#2
1:00 p.m.
Station 45
September 7, 2016 Tentative Budget Hearing
5:30 p.m.
Station 45
September 21, 2016 Final Budget Hearing
5:30 p.m.
Station 45
5
6 1 1
, A 2
North Collier Fire Control and Rescue District
Fiscal Year 2016-2017 Budget
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 "
6
1
0, i
1 6 1 14,,,
C kiwi
North Collier Fire Control and Rescue District
Fiscal Year 2016-2017 Budget
ORGANIZATIONAL CHART
0 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
E.Y..a.YeFIRE CHIEF pp
1
"� H II (CUNNINGHAM)
lPublic
I CHIEF FINANCIAL Outreach
OFFICER DEPUTY CHIEF _
(BRONSDON) (GREENBERG)
I t I '--1 "
Fina'"' Hum
an Admin
ABSWtreaa i Assistant
ASSISTANT CHIEF y -
ddd
LIFE SAFETY OPERATIONS ASSlSTMITCNIEF ASSISTANT CHIEF
ASSISTANTCHIEF
_r ESSENTIAL SERVICES
PREVENTIONICMDO& (WATSON) II1 r� E(AG�UI ERA)GI (GINSON)
III� AFaa ab 1
we4 aear — Medical
Forum r s.,ra.ab
I-...... 1 Me
I D:redrs Fleet
I
E
A-SHIFT II SIM C.SHIFT
Fre Man.. IatM6on Chefs Batts on Clefs Battalion Ch efs - _.-- --- Facilities
Battu on Con nenda Battalbn Lieutenant
Commander
I I I -- r EMS —.L
Canoe ` CanWlm aoWlro Training logistl
1_ 1.__ cs
Deo"f'e Marsha/ Deputy F. Ma sv/ .-_- L 1 _sI '' YI
ant+, I C,at , L'eaten t Lieate-sres rawmant1 Gpta
N Conan act co I Exot,Baml'J[aa, I_ I 1 T21NIIg
n a.t
IC,,, s !. CnE,ee s C,Btncers j .LhM1 T
_I _ 1 I i
vans - - enters h,Fectc'a Bcvicwen Insaectcn Flrel'Bnters 1 FreTBhte-a Firet'Bhten
APfaOYTOeYMXCUF/IW/la M/Ia/1a tAaMYeHn,cteFfmalt(c1HorerMan
7
1612.
North Collier Fire Control and Rescue District
Fiscal Year 2016-2017 Budget
A LETTER FROM THE FIRE CHIEF
To the Board of Fire Commissioners and Residents of our District:
On behalf of the staff of the North Collier Fire Control and Rescue District, I am pleased
to present the 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,
2017.
On January 1, 2015, the North Collier Fire Control and Rescue District ("the 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.
The 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. 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 Service Delivery Area, and
3.75 mils, or$3.75 for every$1,000 of taxable value in the Big Corkscrew Island Service
Delivery Area. For the fiscal year ending September 30, 2017, 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 2016-2017, the appraised taxable value of property within the District's
boundaries is $29.8 Billion. This appraised value represents an increase of 9.21% in the
North Naples SDA and 11.74% in in the Big Corkscrew SDA over the prior year's taxable
value.
8
2
16 1 1 A
North Collier Fire Control and Rescue District
Fiscal Year 2016-2017 Budget
The 2016-2017 year marks the second full year of our new District and 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 mostly complete. As we
look forward to the 2016-2017 year, we have reduced the number of Administrative
Chief Officers and reallocated positions to field operations. This budget includes the
costs of replacing several apparatus and vehicles that have been deferred for several
years.
District Goals
North Collier Fire Rescue is an All Hazards Response Agency that responded to 16,600
calls for service in 2015. It is projected that calls for service for 2016 will reflect an
increase of at least 8% District wide.
As an "All Hazards Response Agency", our highly trained firefighters, EMTs and
paramedics are not only ready and able to respond to traditional fire and medical
emergencies, but also the other non-traditional hazards demands and needs of this 21st
century world in which we live. Our all hazards approach includes specialty training of
firefighters to address all possible threat types which may be natural such as fire, floods,
hurricanes, tornadoes or lightning; technical such as metal fatigue, excessive corrosion
or production errors; or human (accidental or intentional) such as crime, terrorism,
accidents, human oversight or illness.
With 264 square miles of service area including coastal and inland topography and
urban and rural landscapes and more than 140,000 annual residents, our response
encompasses a broad spectrum of threats and hazards. Response efforts become more
varied when you add in another 100,000 plus visitors to our district to recreate, dine
and stay in the many hotels and employees who travel into the district for work in the
large corporate and commercial buildings.
As a result of the many challenges we face, our budget must reflect the financial
provisions to provide the resources — personnel, training, equipment — to meet the
demands to provide efficient, effective service to our residents and visitors.
The Budget must also provide the financial resources to meet the District goals:
1. Continue to provide the most effective, efficient and high quality service to our
rapidly growing community.
2. Maintain quality Advanced Life Support non-transport delivery District-wide.
3. Expand public knowledge of the District's mission.
9
9 1611 .
tC_.
North Collier Fire Control and Rescue District
Fiscal Year 2016-2017 Budget
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
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.
JAMES CUNNINGHAM
Fire Chief
10
6511 f. ikS.O V11✓
North Collier Fire Control and Rescue District
Fiscal Year 2016-2017 Budget
GENERAL FUND 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 Values and Millage Rates
5.0000 $30,000,000,000
4.5000
- $25,000,000,000
4.0000
3.5000
- $20,000,000,000
3.0000
2.5000 — $15,000,000,000
2.0000
$10,000,000,000
1.5000
1.0000
$5,000,000,000
0.5000
0.0000 $
2013-2014 2014-2015 2015-2016 2016-2017
UM Appraised Property Value $22,908,452,500 $24,230,360,813 $26,147,933,475 $28,533,716,727
—N—Millage Rate 1.0000 0.9500 0.9500 0.9500
11
1
aRSR\: i u . i� &.Wid
> R &
North Collier Fire Control and Rescue District
Fiscal Year 2016-2017 Budget
Big Corkscrew SDA Property Values and Millage Rates
5.0000 $1,400,000,000
4.5000
- $1,200,000,000
4.0000
3.5000 ■ I $1,000,000,000
3.0000
- $800,000,000
2.5000
- $600,000,000
2.0000
1.5000
- $400,000,000
1,0000
- $200,000,000
0.5000
0.0000 2013-2014 2014-2015 2015-2016 2016-2017 $
Appraised Property Value $930,912,861 $1,036,884,318 $1,180,436,524 $1,319,660,137
—f—Millage Rate 3.5000 3.5000 3.4500 3.4500
12
6 1 1 R2
North Collier Fire Control and Rescue District
Fiscal Year 2016-2017 Budget
GENERAL FUND REVENUE
Total General Fund revenue for the North Collier District is $32,666,035, or 3.3% 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. However, it must be noted that the 2015-2016 revenue was
artifically inflated due to a one-time disbursement from the dissolution of the Fire Code
Official's Office and the transfer in of funds from the Impact Fee Fund in repayment of
the loan from the General Fund for construction of Station #48. These two one-time
transfers increased the General Fund revenue for the 2015-2016 year by more than $2.3
million.
General Fund Revenue
$35,000,000
$30,076,865
$30,000,000
$25,000,000
$20,000,000
$15,000,000
$10,000,000
$5,000,000
$70,000 $770,550 $1,748,620
$-
Ad Valorem Interest Fees for Service Other Income
13
titae
North Collier Fire Control and Rescue District
Fiscal Year 2016-2017 Budget
GENERAL FUND EXPENSES
Total budgeted expenses for the North Collier District are $34,682,158, or 12% more
than the prior fiscal year.
• Personnel expenses constitute 81 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 2016-2017 budgeted personnel expenses reflect an
increase of$2,406,603 as compared to the prior fiscal year. This increase is due to a
one year expense for an Early Retirement Incentive effective October 1, 2016, the
addition of 12 firefighters during the last quarter of the fiscal year, 1 new fire
inspector, 2 training officers midway through the fiscal year, 1 mechanic/EVT and 1
Deputy Director of Finance to be hired in January of 2017. While the Early
Retirement Incentive results in an increase in personnel expenses for the 16-17 year,
savings resulting from the program will exceed one-half a million dollars per year in
subsequent fiscal years.
• Operating expenses represent those costs associated with operating and
maintaining the District's facilities, equipment, apparatus and services. Operating
expenses contained within the 2016-2017 budget reflect an increase of $570,092 or
14% as compared to the prior year. This increase is due to the provisions to expand
and maintain the District's computer network system, the expenses necessary to
equip new employees, and the maintenance and repair needs of aging fleet and
facilities.
• Debt Service expenses represent the District's principal and interest costs on a lease
to purchase for Lucas chest compressors, which will be paid in full by April of 2018, a
new lease to purchase three fire engines and a ladder truck approved by the Board
in January of 2016 which begins in November of 2016, and another lease to
purchase for a fire apparatus. Total Debt Service for 2016-2017 is $388,741,
representing an increase of $356,693 due to the addition of the multiple fire
apparatus purchases.
• 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 2016-
2017 budget represent an increase of $509,705 as compared to the 2015-2016
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
16LL
i 1 A a
7.'<,f RF
IQIA v
GAI IA
North Collier Fire Control and Rescue District
Fiscal Year 2016-2017 Budget
GENERAL FUND EXPENSES
Debt Service Capital
$388,741 $1,575,584
3
" a4 t iti a k
Operating 4 �1x ,z1f , {kip
$4,750,004 -1' i i' '" ` �
.?�'z zx','I''','!':,;41:: ri fA� r t� x � .i!ax:.
iY f {` �'{ # , ' Fla ''''''4.1,1:114..,;': # l t . Y�*
$ , ' ;;
2ir
xi.rx'l' '' ii'li," - ',,,,'''f:,NI'li'' ',,:, ill$',,:,:.,1::!' ,,:-.,..:
;'x '',42",,t1,'`..
1 z
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15
1
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Its i A 2
USE OF ASSIGNED RESERVES 16-17 BUDGET
Budgeted Balance Budget Lines Funded By Assigned Reserves Reserve Balance
Assigned Reserve Category 9-30-16 Assigned Reserves 2016-2017 Reallocated 16-17 9-30-17
Operating Reserve-1st Quarter $ 7,250,000 $ 7,250,000
Expenses
Minimum Operating Reserve Per $ 2,600,000 $ 2,600,000
Policy
Health Insurance Claim Reserve $ 350,000 $ 350,000
ALS/Medical Equipment $ 280,000 Line#163-Cap-Medical Equip $ (85,000)
Line 140-Debt Service-Lucas $ (32,048) $ 162,952
Protective Gear $ 168,898 Line 162-Cap-Protective Gear $ (161,000) $ 7,898
Vehicle Replacement $ 350,000 Line 170-Cap-Vehicle Purch $ (289,575) $ 60,425
Fire Equipment $ 300,000 Line 161-Cap-Fire Equip $ (210,200) $ 500,000
Line 164-Cap-Communication Equip $ (10,000)
Line 166-Cap-Computers $ (170,000)
Line 167-Cap-TRT $ (11,300)
Line 168-Cap-Boat Team $ (41,500)
Line 173-Cap-HazMat Team $ (6,600)
Line 175-Cap-Dive Team $ (3,083) $ 347,317
Emergency Reserve $ 1,737,894 $ (1,000,000) $ 737,894
Fire Apparatus $ 1,350,000 Line 140-Debt Service-Fire Apparatus $ (356,693) $ 993,307
Fire Prevention Bureau $ 999,492 Personnel and Operating Expense $ (50,797) $ 948,695
Lines
Station Improvements&Equip. $ 152,484 Line 160-Cap-Station Imp $ (494,850) $ 500,000
Line 171-Cap-Shop Equip $ (72,610) $ 85,023
St.#46 Improvements $ 20,900 Line 160-Cap-Station Imp $ (20,900) $ -
TOTAL ASSIGNED RESERVES $ 15,559,668 $ (2,016,156) $ - $ 13,543,511
RESERVE SUMMARY
Capital Purchases $ 1,576,584
Debt Service:Engine Leases& $ 388,741
Lucas Monitors
Fire Prevention Bureau Exp $ 50,797
Total Use of Reserves 16-17 $ 2,016,122
16
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North Collier Fire Control and Rescue District
Fiscal Year 2016-2017 Budget
IMPACT FEE FUND BUDGET SUMMARY
Chapter 2015-191, Florida Statutes, the District's enabling act, establishes the Board of
Fire Commissioners' right to assess impact fees.
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 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 was completed
and accepted by the Board at the October, 2015 Board Meeting. The Board accepted
the population-based model of impact fee assessment, with the impact fee rate based
on property usage rather than square feet. Since there is one impact fee rate structure
assessed throughout the District, there is no need to segregate the Impact Fee revenue
and expenses by service delivery area.
Impact fee revenue has recognized a significant increase during the last two year period.
As such, budgeted impact fee revenue for the 2016-2017 year reflects the upward trend
with an allowance for the implementation of the new impact fee rate structure.
Budgeted impact fees reflect a reduction of 22 percent as compared to the prior year
since we do not know the full effect of the new rate structure.
Impact Fee Budget Highlights:
o Emergency traffic signal for Station#42 (re-budgeted from 2015-2016)
o Protective gear for new firefighter positions
o Fire equipment for Station #48
o Allowance for construction in progress
23
L.t
NORTH COLLIER FIRE CONTROL & RESCUE DISTRICT
IMPACT FEE FUND BUDGET - 2016-2017
North Collier Fire Control & Rescue District
Amended Budget Estimated
INCOME 15-16 9-30-15 Budget 16-17
1 Impact Fees $ 2,200,000 $ 2,500,000 $ 2,000,000
2 Other
3 Interest $ 750 $ 750 $ 1,000
TOTAL INCOME $ 2,200,750 $ 2,500,750 $ 2,001,000
EXPENSES
1 Collection Fees $ 29,253 $ 38,176 $ 71,000
2 Interest to General Fund $ 22,500 $ -
3 Repayment to General Fund $ 1,400,000 $ 1,375,011 $ -
4 Debt Service Principal $ 57,500 $ 57,500
5 Debt Service Interest $ 17,250 $ 17,250
6 Construction in Progress $ 876,253 $ 1,050,000
7 Station Construction $ 3,637
Office Equipment & Station
8 Equipment $ 19,127 $ 75,000
9 Emergency Signal - St. 42 $ 353,500 $ 400,000
10 Apparatus
11 Protective Gear $ 41,552 $ 50,000
12 Fire Equipment $ 15,973 $ 75,000
Total Expenses $ 1,805,253 $ 2,444,479 $ 1,795,750
Fund Balance (Deferred
Revenue ) at 9-30 $ (486,276) $ - $ 1,253,252
Income $ 2,200,750 $ 2,500,750 $ 2,001,000
Expenses $ (2,581,836) $ (2,444,479) $ (1,795,750)
Fund Balance (Deferred
Revenue ) at 9-30 $ (867,362) $ 56,271 $ 1,458,502
Interfund Transfer from GF $ 1,666,112 $ 1,253,252
Fund Balance 9-30- $ - $ - $ 1,458,502
24
BJB/bb 9-9-16
DAM
North Collier Fire Control and Rescue District
Fiscal Year 2016-2017 Budget
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 of the North Naples SDA
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 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 inspection 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 two years. As such, projected revenue
for this fund reflects an increase of 18%as compared to the prior year.
Expenses for the 2016-2017 year reflect an increase of 77% due to the costs for
additional personnel, the funding of computer software and training, and the purchase
of replacement vehicles.
25
1 6 1 1 A 2
NORTH NAPLES SDA-NORTH COLLIER FIRE CONTROL&RESCUE DISTRICT
INSPECTION FEE FUND 2016-2017
Amended Budget Estimated Budget Variance Percent of
_2015-2016 Sept.30.2016 2016-2017 _15/16 vs. 16/17,---Variance_
INCOME
1 Inspection Fees $ 850,000 $ 850,000 $ 1,000,000 $ 150,000 17.65%
2 Plan Review Fees $ 850,000 $ 850,000 $ 1,000,000 $ 150,000 17.65%
3 Interest $ 1,000 $ 1,000 $ 2,000 $ 1,000 100.00% I
Total Income $ 1,701,000 $ 1,701,000 $ 2,002,000 $ 301,000 17.70%
Personnel Expenses
4 Salaries $ 1,069,072 $ 1,069,072 $ 1,209,508 $ 140,436 13.14%
5 Professional Pay $ 9,000 $ 9,000 $ 6,000 $ (3,000) -33.33%
6 Overtime $ 10,000 $ 10,000 $ 30,000 $ 20,000 200.00%
7 Sick Leave Pay $ 48,094 $ 20,000 $ 25,000 $ (23,094) -48.02%
8 Social Security $ 81,784 $ 81,784 $ 95,891 $ 14,107 17.25%
9 Retirement-FRS $ 36,295 $ 80,912 $ 84,200 $ 47,905 131.99%
10 Retirement- 175 $ 42,652 $ 56,700 $ 55,700 $ 13,048 30.59%
11 Disability Insurance $ 10,000 $ 10,000 $ 10,000 $ - 0.00%
12 Worker's Compensation $ 20,000 $ 20,000 $ 38,812 $ 18,812 94.06%
13 Life/Health Insurance $ 216,637 $ 189,270 $ 198,210 $ (18,427) -8.51%
14 Employee Physicals $ 1,000 $ 1,000 $ 1,000 $ - 0.00%
Total Personnel Expenses $ 1,544,534 $ 1,547,738 $ 1,754,321 $ 209,787 13.58%
Operating Expenses
16 Telephone $ 1,000 $ 1,000 $ 1,000 $ 1,000 100.00%
17 Utilities $ 2,500 $ 2,500 $ 2,500 $ 2,500 100.00%
18 Office Supplies/Equipment $ 2,000 $ 2,000 $ 2,000 $ 10,000 500.00%
19 Uniforms $ 1,000 $ 1,000 $ 1,000 $ 2,000 200.00%
20 Rent-Collier County Lease $ 50,000 $ 50,000 $ 50,000 $ 50,000 100.00%
21 Fire Prevention Materials $ 26,000 $ 21,177 $ 5,000 $ 22,000
22 Dues&Subscription $ - $ - $ 6,900 $ 6,900
23 Computer Software/Main $ - $ - $ 76,177 $ 76,177
24 Travel&Per Diem $ 1,000 $ 7,250 $ 6,000 $ 5,000
25 Training $ 5,000 $ 3,000 $ 25,000 $ 20,000
Total Operating Expenses $ 88,500 $ 87,927 $ 175,577 $ 87,077 98.39%
Capital Expenses
23 Vehicles $ 72,500.00 $ 72,500 $ 72,500 $ 72,500
Total Capital Expenses $ 72,500.00 $ 72,500 $ 72,500 $ (398)
TOTAL EXPENSES $ 1,633,034 $ 1,708,165 $ 2,002,398 $ 294,233 76.95%
FUND BALANCE
(RESERVE)AT 10-01 $ 9,070 $ 9,070 $ 1,905 _
INCOME $ 1,701,000 $ 1,701,000 $ 2,002,000
EXPENSES $ (1,633,034) $ (1,708,165) $ (2,002,398)
FUND BALANCE 9-30 $ 77,036 $ 1,905 $ 1,507
BJB/bb 9-9-16 26
1 6 1 1 A2
INCOME DETAIL
The Districts 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 Districts 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
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 2016-2017 reflects an increase of 9.21%in the North Naples service
delivery area's taxable property value and an increase of 11.74%in the Big Corkscrew service deliveray area's
taxable property value.
BJB/bb 9-9-16 27
1611 A2
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 $ 28,533,716,727 $ 1,319,660,137
Millage Rate 0.95 Mils 3.45 Mils
$ 27,107,031 $ 4,552,827 $ 31,659,858
95%Allowable x 95% x 95% x 95%
TOTAL 16-17 BUDGET $ 25,751,679 $ 4,325,186 $ 30,076,865
Prior Year Amended Budget 15-16 $ 23,598,510 I $ 3,868,881 $ 27,467,391
Estimated 9-30-16 I $ 24,156,594 $ 3,961,624 $ 28,118,218
001-3610-101-000,102-000, 104-000, 120-3610101000
INTEREST INCOME-BUDGET LINES 3,4 AND 5
NN SDA BC SDA North Collier
Collier County Ad Valorem Interest $ - $
General Interest $ 49,500 $ 500 $ 50,000
CD Interest $ 20,000 $ - $ 20,000
$
TOTAL 16-17 BUDGET $ 69,500 $ 500 $ 70,000
Prior Year Amended Budget 15-16 $ 35,000 I $ 3,000 $ 38,000
Estimated 9-30-16 $ 43,000 $ 1,500 I $ 44,500
BJB/bb 9-9-16 28
i
rt
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 $ 40,000 $ 150 $ 40,150
Reinspections $ 100 $ 100
Occupational License Inspections $ 100,000 $ 100,000
Hydrant Maintenance Fees $ 250,000 $ - $ 250,000
Service Fees-Other $ - $ 5,300 $ 5,300
Key Boxes $ 25,000 $ - $ 25,000
Inspection Fees-Existing Buildings $ 250,000 $ - $ 250,000
False/Malfunctioning Alarm Fees $ 35,000 $ - $ 35,000
$ -
TOTAL 16-17 BUDGET $ 700,100 $ 5,450 $ 705,550
Prior Year Amended Budget 15-16 I $ 506,100 $ 5,450 $ 511,550
Estimated 9-30-16 $ 581,100 $ 875 I $ 581,975
OTHER INCOME-GENERAL
NN SDA BC SDA North Collier
Donations $ 1,000 $ 1,000
Service Fees-Other $ - $ -
State&Federal Grants $ 537,500 $ 537,500 $ 1,075,000
State Revenue Sharing-FF Supplemental $ 48,834 $ 7,976 $ 56,810
Miscellaneous Revenue $ 150,000 $ 10,000 $ 160,000
Miscellaneous Reimbursements/Refunds $ 75,000 $ 75,000
Cell Tower Rent $ 60,000 $ 77,500 $ 137,500
EMS Rental $ 38,310 $ 38,310
Other Rentals $ 65,000 $ 65,000
Overtime Reimbursement $ 90,000 $ 90,000
Fire Training Center Fees(Fire Academies) $ 50,000 $ - $ 50,000
Transfer In from Impact Fee Fund $ - $ - $ -
Disbursement from Fire Code Office $ - $ -
TOTAL 16-17 BUDGET I $ 1,115,644 $ 632,976 $ 1,748,620
Prior Year Amended Budget 15-16 I $ 2,642,028 $ 173,000 $ 2,815,028
Estimated 9-30-16 I $ 2,642,028 I $ 173,000 $ 2,815,028
Note: 15-16 Revenue includes disbursement from Fire Code Office and
Transfer In from Impact Fee Fund
BJB/bb 9-9-16 29
10,10
La001-3630-001-000
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 16-17 BUDGET $ 50,000 $ 15,000 $ 65,000
Prior Year Amended Budget 15-16 I $ 50,000 I $ 15,000 $ 65,000
Estimated 9-30-16 $ 55,000 I $ 15,000 $ 70,000
BJB/bb 9-9-16 30
U 1 i ® L.
INCOME RECAP
PROJECTED FUND BALANCE CARRIED FORWARD:
Cash Reserve at 9-30-16 NN SDA BC SDA North Collier
Assigned(Projected) $ 13,387,285 $ 2,247,244 I $ 15,634,529
PROJECTED REVENUE-0.95 MIL NN SDA,3.45 MIL BC SDA
AD VALOREM TAX REVENUE $ 25,751,679 $ 4,325,186 $ 30,076,865
ESTIMATED INTEREST $ 69,500 $ 500 $ 70,000
ESTIMATED FIREWATCH FEES $ 50,000 $ 15,000 $ 65,000
ESTIMATED OTHER INCOME-PREVENTION $ 700,100 $ 5,450 $ 705,550
ESTIMATED OTHER INCOME $ 1,115,644 $ 632,976 $ 1,748,620
TOTAL INCOME ESTIMATED $ 27,686,923 $ 4,979,112 $ 32,666,035
TOTAL FUNDS AVAILABLE FOR 2015-2016 $ 41,074,208 $ 7,226,356 $ 48,300,564
Total Income-Prior Year Amended Budget
15-16 $ 27,518,059 $ 4,093,719 $ 31,611,778
Total Funds Available for 2015-2016-Prior
Year Amended Budget 15-16 $ 39,758,401 $ 6,340,963 $ 46,099,364
Note-variance low because of disbursement from FCO and Transfer from Impact Fee Funds,which together
total$2.3 Million
BJB/bb 9-9-16 31
164j
EXPENDITURES
Expenditures of the General Fund are categorized as follows:
NN SDA g i ; TV North Collier
Personnel $ 23,740,443 $ 4,226,386 $ 27,966,829
Operating $ 4,083,143 $ 666,861 $ 4,750,004
Debt Service $ 334,162 $ 54,579 $ 388,741
Capital $ 1,355,232 $ 221,352 $ 1,576,584
'Total Expenditures 16-17 Budget I $ 29,512,980 I $ 5,169,178 $ 34,682,158
'Prior Year Amended Budget 15-16 I $ 26,375,435 I $ 4,463,630 I $ 30,839,065
Estimated 9-30-15 I $ 26,375,435 J $ 4,463,630 I $ 30,839,065
Personnel related expenditures constitute 81%of the total budgeted expenses for the 2016-2017 fiscal year just as they did
in the 2015-2016 fiscal year. Total personnel expenses for 2016-2017 reflect an increase of$2,392,473 as compared
to the prior year. This increase is due to the one time cost of the Early Retirement Incentive,the additon of two training officers
one fire inspector, one EVT/mechanic, and one deputy director of finance, and 12 firefighters for the last two months of the
fiscal year to staff a new station.
Operating expenses represent those costs associated with operating and maintaining the Districts facilities and
operations. The operating expenses contained within the 2016-2017 budget represent an increase of$570,092 or 14%
as compared to the prior year. This increase is due to the provision for expenses related to the District's computer
network system,the expenses related to the equipment and gear necessary for the additional employees,the needs of fleet ani
facilities which are increasing in age,and additional training needs.
Debt Service expenses represent the District's principal and interest costs on a lease to purchase for Lucas Chest Compressor
which will be paid in full by April 2018, and for a new lease to own to purchase three engines and a ladder truck. Total Debt
Service for the 2016-2017 year is$388,741, representing an increase of $356,693 as compared to the prior year. This increas
is due to the addition of the apparatus lease.
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 2016-2017 budget reflect an increase of$509,705,or 47%as compared
to the prior year. This increase is a result of the cost to replace all 4 bay doors at Stations 42 and 46,the installation
of exhaust systems at Station 43 and 44,the removal and replacement of the existing maintenance facility at Essential
Services#2(eastern end of District)and the purchase of equipment for the new apparatus.
Total budgeted expenses of the General Fund for the fiscal year 2016-2017 reflect an increase of 12%as
compared to the prior year.
BJB/bb 9-9-16 32
11 elk
6 1 1 C.
1
PERSONNEL EXPENSES
STAFF WAGES AND BENEFITS
Employee wages represent the largest percentage of the District's personnel, as well as total, expenditures. Projected
expenses for the 2016-2017 year are based on the funding of the positions to fill the vacancies created by the early
retirement incentive(8 firefighters and 2 inspectors), 1 EVT/Mechanic,2 training officers(one budgeted 15-16
but not filled)beginning in March of 2017, 1 Deputy Finance Director beginning in March of 2017, 12 firefighters
in the last two months of the fiscal year to staff a new station, 1 fire inspector funded by General Fund,and
1 fire inspector and 1 plan reviewer 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
Deputy Chief 1
Chief Financial Officer 1
Assistant Chief-Essential Services 0
Assistant Chief of Training 0
Assistant Chief-EMS/Training 1
Assistant Chief-Operations/Special Teams 1
Public Information Officer(30 Hrs/Wk) 0
Community Outreach 1
HR Generalist 1
Benefit Coordinator 1
Accounts Payable/Receivable Accountant 1
Deputy Director of Finance(6 months) 1
Executive Assistant 1
Administrative Assistants 2
Administrative Assistant(Part-Time) 1
Part-Time Administrative Assistant 0
Facility Coordinator 1
Maintenance Technician 1
Lead Fleet Technician 1
Fleet Technician 2
Mechanic 1
Mechanic/Fleet Tech(New) 1
Computer Network Administrator 1
Assistant Computer Network Admin 1
Technical Manager(Filled August 2016) 1
'TOTAL ADMINISTRATIVE PERSONNEL I 24
FIRE PREVENTION
FUNDED BY GENERAL FUND:
Deputy Fire Marshals/Captain of Prey. 2
Fire Inspectors/Lieutenants of Prevention 2
Fire Inspector I (Includes Replacements for ERI) 5
Fire Inspectors (1 New Position) 1
Inspector/Public Education 2
Administrative Assistant 1
BJB/bb 9-9-16 33
k ;:S
FUNDED BY INSPECTION FEE FUND:
Assistant Chief-Fire Prevention and Life
Safety 1
Fire Marshal/Battalion Chief of Prey. 1
Deputy Fire Marshals/Captain of Prey. 2
Fire Inspectors/Lieutenants of Prevention 1
InspectorI 1
Plan Reviewers 4
Plan Reviewer(1 New Position) 1
Fire Inspector (1 New Position 2
Administative Assistants 2
TOTAL FIRE PREVENTION PERSONNEL 23
Note: Positions funded by Inspection Fee Fund are Paid by Inspection Fees on New
Constructions
TRAINING
Battalion Chief of Training 1
Captain of Training 1
EMS Training Lieutenant 1
Training Officers(2 New Position) 1 beginning March 2016 1
TOTAL EMS COORDINATOR 5
LOGISTICS
Captain of Logistics 1
TOTAL LOGISTICS I 1
OPERATIONS
Shift Personnel(Includes 8 ERI
Replacement FF and 12 New FF last quarter
for new station) 171
TOTAL SHIFT EMPLOYEES I 171
Early Retirement Incentive Employees on P/R through 9-30-17 11
TOTAL EMPLOYEES 235
NN SDA BC SDA North Collier
Salaries $ 15,917,803 $ 2,714,439 $ 18,630,080
Total $ 15,917,803 I $ 2,714,439 $ 18,630,080
Prior Year Amended Budget 15-16 $ 14,131,217 I $ 2,347,571 I $ 16,478,788
Estimated 9-30-16 $ 14,131,217 $ 2,347,571 $ 16,478,788
NN SDA BC SDA North Collier
Salaries-Personnel $ 13,639,467 $ 2,227,758 $ 15,867,225
Salaries-Prevention $ 1,066,666 $ 174,221 $ 1,240,887
Salaries-Inspection Fee Fund $ 1,211,670 $ 1,209,508
HARMONIZATION FUNDED BY BC $ 312,460 $ 312,460
$ 15,917,803 $ 2,714,439 $ 18,630,080
Variance 15-16 v.'16-1
BJB/bb 9-9-16 34
%
"' 1 ..t i.
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 $ 5,158 $ 842 $ 6,000
Vice-Chairman $ 5,158 $ 842 $ 6,000
Secretary/Treasurer $ 5,158 $ 842 $ 6,000
Commissioner $ 5,158 $ 842 $ 6,000
Commissioner $ 5,158 $ 842 $ 6,000
3 Commissioners for 2 months $ 3,224 $ 527 $ 3,750
Total 16-17 $ 29,012 I $ 4,739 $ 33,750
Prior Year Amended Budget 15-16 $ 41,530 $ 6,470 $ 48,000
Estimated 9-30-16 $ 41,530 I $ 6,470 $ 48,000
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.
001-5220-023-005
NN SDA BC SDA North Collier
Health, Life and Dental Ins.
$ - $ -
$ - $ -
$ - $ -
$ 50,394 $ 8,231 $ 58,625
Life Ins.
Annual Cost: $ 144 $ 24 $ 168
Total-Health/Dental/Life $ 50,538 $ 8,255 $ 60,657
Prior Year Amended Budget 15-16 $ 60,471 $ 9,422 I $ 69,893
Estimated 9-30-16 $ 60,471 I $ 9,422 $ 69,893
BJB/bb 9-9-16 35
a .
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 '_; °a", North Collier
Commissioners $ 12,322 $ 2,012 $ 14,334
(TOTAL ( $ 12,322 I $ 2,012 I $ 14,334
(Prior Year Amended Budget 15-16 J $ 16,849 J $ 2,625 I $ 19,474 J
'Estimated 9-30-16 $ 12,607 I $ 2,029] $ 14,636
BJB/bb 9-9-16 36
&
001-5220-016-015-010 � � s ',.,
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 g s North Collier
Shift Employees $ 8,596 $ 1,404 $ 10,000
Mechanics $ 5,742 $ 938 $ 6,680
TOTAL 16-17 BUDGET $ 14,338 $ 2,342 $ 16,680
Prior Year Amended Budget 15-16 $ 14,432 I $ 2,248 $ 16,680
Estimated 9-30-16 I $ 12,328 $ 1,984 $ 14,312
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 $ 58,453 $ 9,547 $ 68,000
AA Degree $ 94,556 $ 15,444 $ 110,000
Fire Instructor/Fire Officer $ 8,841 $ 1,444 $ 10,285
Fire Investigator/Fire Inspector $ 4,803 $ 784 $ 5,587
MAKO Tech $ 2,269 $ 371 $ 2,640
Nozzle Tech $ 1,650 $ 270 $ 1,920
Other Incentives $ 1,892 $ 309 $ 2,201
Team Leaders $ 12,378 $ 2,022 $ 14,400
Asst.Team Leaders $ 9,077 $ 1,483 $ 10,560
Field Training Officers $ 30,086 $ 4,914 $ 35,000
TOTAL $ 224,006 I $ 36,587 $ 260,593
GENERAL $ 242,593
PREVENTION $ 12,000
INSPECTION FEE FUND(See Insp. Fee Fnd.
Bud) $ 6,000
TOTAL $ 260,593
Prior Year Amended Budget 15-16 $ 200,633 I $ 31,259 $ 231,892
Estimated 9-30-16 $ 186,459 I $ 30,000 $ 216,460
Variance - .`v . 6= ''
BJB/bb 9-9-16 37
ag 4 11 2
1 Www g • ' gu.
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 $ 6,017 $ 983 $ 7,000
Held Over $ 9,026 $ 1,474 $ 10,500
Radio Repair&Maintenance $ 6,017 $ 983 $ 7,000
Air Compressor Repair $ 1,719 $ 281 $ 2,000
Nozzle Repair $ 860 $ 140 $ 1,000
General Operations(Including Staffing
Maintenance) $ 447,422 $ 73,078 $ 520,500
TOTAL-16-17 OVERTIME-OPERATIONS $ 471,061 $ 76,939 $ 548,000
Prior Year Amended Budget 15-16 $ 523,448 $ 81,554 $ 605,002
Estimated 9-30-16 $ 646,050 1 $ 103,950 $ 750,000
NN SDA BC SDA North Collier
TOTAL-16-17 OVERTIME-PREVENTION I $ 42,980 $ 7,020 $ 50,000
Prior Year Amended Budget 15-16 $ 51,912 I $ 8,088 $ 60,000
'Estimated 9-30-16 I $ 92,576 $ 17,424 $ 110,000
TOTAL-16-17 OVERTIME-FIREWATCH $ 55,874 $ 9,126 $ 65,000
Prior Year Amended Budget 15-16 $ 134,106 $ 20,894 $ 155,000
Estimated 9-30-16 $ 109,408 I $ 20,592 $ 65,000
NN SDA BC SDA North Collier
TOTAL-16-17 OVERTIME-
ADMIN/SUPPORT/FLEET/FACILITIES $ 34,384 $ 5,616 $ 40,000
Prior Year Amended Budget 15-16 $ 49,316 1 $ 7,684 $ 57,000
Estimated 9-30-16 $ 50,496 $ 9,504 $ 60,000
BJB/bb 9-9-16 38
1 6 1 1
Overtime-Training NN SDA BC SDAtgiauita, North Collier
Terrorism(All Personnel) $ 52.865 $ 8,635 $ 61,500
$ - $ - $ -
TOTAL-16-17 OVERTIME-TRAINING $ 52,865 $ 8,635 $ 61,500
Prior Year Amended Budget 15-16 $ 42,324 $ 6,594 $ 48,918
Estimated 9-30-16 $ 42,324 $ 6,594 $ 48,918
NN SDA BC SDA North Collier
Overtime-Special Teams $ -
Dive Team-24 Hours/27 Members $ 24,135 $ 3,942 $ 28,077
HazMat-32 Hours/35 Members $ 51,001 $ 8,330 $ 59,331
TRT-40 Hours/30 Members $ 55,754 $ 9,106 $ 64,860
Boat Team-25 Hours/16 Members $ 20,008 $ 3,268 $ 23,276
TOTAL 16-17 OVERTIME-SPEC.TEAMS $ 150,898 $ 24,646 $ 175,544
Prior Year Amended Budget 15-16 $ 148,903 I $ 23,199 $ 172,102
Estimated 9-30-16 $ 148,903 $ 23,199 $ 172,102
Variance- 1,5-16.vs. 16-177
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.
$ 61,032 $ 9,968 $ 71,000
TOTAL 16-17 PARAMEDIC OVERTIME $ 61,032 $ 9,968 $ 71,000
Prior Year Amended Budget 15-16 I $ 30,282 $ 4,718 $ 35,000
Estimated 9-30-16 $ 30,282 I $ 4,718 I $ 35,000
is i:f i
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 reimburseable from state or federal funds, as well as overtime required
for special events.
$ 38,682 $ 6,318 $ 45,000
TOTAL 16-17 OVERTIME-REIMB. $ 38,682 $ 6,318 $ 45,000
Prior Year Amended Budget 15-16 $ 75,000 I $ 15,000 $ 90,000
Estimated 9-30-16 $ 75,000 $ 15,000 I $ 45,000
BJB/bb 9-9-16 39
..,.
1 1 i
001-5220-015-005
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) $ 9,026 $ 1,474 $ 10,500
TRT(30 Members) $ 7,479 $ 1,221 $ 8,700
Boat Rescue(16 Members) $ 4,642 $ 758 $ 5,400
Dive Rescue(27 Members) $ 5,673 $ 927 $ 6,600
TOTAL 16-17 TRAINING BONUSES $ 26,820 $ 4,380 $ 31,200
Prior Year Amended Budget 15-16 $ 26,994 I $ 4,206 $ 31,200
�Es�tim�ate■d�9-30-16 $ 26,994 $ 4,206 1 $ 31,200
i�'ifL`�1521fE (f :watt
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 $ 360,882 $ 58,943 $ 419,825
TOTAL 16-17 HOLIDAY PAY I $ 360,882 I $ 58,943 I $ 419,825
Prior Year Amended Budget 15-16 $ 343,298 $ 53,487 $ 396,785
Estimated 9-30-16 I $ 343,298 $ 53,487 $ 396,785
BJB/bb 9-9-16 40
1 Q 0 A 2
, . ,„,
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 $ 484,092 $ 79,068 $ 563,160
TOTAL 16-17 Sick Pay Out $ 484,092 $ 79,068 $ 563,160
Prior Year Amended Budget 15-16 I $ 540,148 $ 85,475 $ 625,623
'Estimated 9-30-16 $ 452,771 $ 72,852 $ 525,623
Variance- 15-16 vsl
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. The 16-17 budge also provides for payout for
the Early Retirement participants
NN SDA BC SDA North Collier
$ 136,419 $ 22,281 $ 158,700
TOTAL 16-17 Vacation Pay Out $ 136,419 $ 22,281 $ 158,700
'Prior Year Amended Budget 15-16 $ 21,630 1 $ 3,370 $ 25,000
Estimated 9-30-16 I $ 101,123 1 $ 19,033 $ 120,156
BJB/bb 9-9-16 41
ti 4,4
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 Florida 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
NN SDA BC SDA North Collier
GENERAL FUND $ 766,471 $ 125,189 $ 891,660
PREVENTION $ 43,771 $ 7,149 $ 50,920
INSPECTION FUND(See Insp. Fee Fund
Budget) $ 70,552 $ 84,200
TOTAL 16-17 BUDGET $ 880,794 $ 132,338 $ 1,026,780
Prior Year Amended Budget 15-16 $ 935,227 $ 140,367 $ 1,075,594
Estimated 9-30-16 I $ 997,705 I $ 160,531 $ 1,158,236
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 District's contribution rate.
NN SDA BC SDA North Collier
Estimated Contribution Rate 2016-2017-16.25%
GENERAL $ 817,344 $ 133,498 $ 950,842
PREVENTION $ 52,314 $ 8,544 $ 60,858
INSPECTION(See Inspection Fee Fund
Budget) $ 42,652 $ 72,652
TOTAL 16-17 Budget $ 912,309 $ 142,043 $ 1,084,352
Prior Year Amended Budget 15-16 $ 899,483 I $ 133,496 $ 1,032,979
Estimated 9-30-16 $ 899,483 I $ 133,496 I $ 1,032,979
Variance- 15-16 vs 16-17-5% -.
BJB/bb 9-9-16 42
161! 1
i .
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 16-17 $ 6,402 $ 2,434 $ 8,836
Prior Year Amended Budget 15-16 $ 5,183 I $ 835 $ 6,018
Estimated 9-30-16 $ 5,183 $ 835 $ 6,018
BJB/bb 9-9-16 43
r2
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 2016-2017 fiscal year.
NN SDA BC SDA North Collier
GENERAL $ 1,114,867 $ 182,093 $ 1,296,960
PREVENTION $ 64,659 $ 10,561 $ 75,220
INSPECTION(See Inspection Fee Fund
Budget) $ 99,891 $ 99,891
TOTAL 16-17 BUDGET $ 1,279,417 I $ 192,654 $ 1,472,071
Prior Year Amended Budget 15-16 $ 1,217,471 $ 176,942 $ 1,394,413
Estimated 9-30-16 $ 1,166,498 $ 187,690 $ 1,354,188
Y`ariar ce ' '
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
budget reflects a forthcoming NCCI rate change resulting from a recent Florida Supreme Court decision and
reflects a 3% rate increase, but a much larger dollar increase in comparison with prior year due to the increase in
payroll
NN SDA BC SDA North Collier
GENERAL $ 575,558 $ 94,007 $ 669,565
PREVENTION $ 22,789 $ 3,722 $ 26,511
INSPECTION(See Inspection Fee Fund
Budget) $ 38,812 $ 38,812
TOTAL 16-17 BUDGET $ 637,159 I $ 97,729 $ 734,888
Prior Year Amended Budget 15-16 $ 506,170 I $ 81,443 $ 587,613
Estimated 9-30-16 $ 503,054 $ 80,942 $ 583,996
BJB/bb 9-9-16 44
1 .
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 District. 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.
NN SDA BC SDA North Collier
GENERAL $ 66,528 $ 10,866 $ 77,394
PREVENTION $ 3,392 $ 554 $ 3,946
INSPECTION(See Inspection Fee Fund) $ 4,553 $ - $ 4,553
TOTAL 16-17 SHORT/LONG TERM DIS $ 74,473 $ 11,420 $ 85,893
Prior Year Amended Budget 15-16 $ 76,367 I $ 10,341 $ 86,708
Estimated 9-30-16 $ 76,949 $ 12,381 I $ 89,330
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 District's 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
Annual Cost Annual Cost
HEALTH, LIFE&DENTAL INSURANCE(Includes Health Savings Account Funding Per Current CBA)
General $ 2,879,289 $ 470,279 $ 3,349,568
Harmonization Costs $ 22,702 $ 22,702
Prevention $ 166,881 $ 27,257 $ 194,138
Commissioners $ 52,141 $ 8,516 $ 60,657
Inspection $ 225,386 $ 224,006
TOTAL-2015-2016 Life,DENTAL&Health In: $ 3,323,696 I $ 528,755 $ 3,851,071
Prior Year Amended Budget 15-16 I $ 2,991,426 I $ 432,319 $ 3,423,745
Estimated 9-30-16 $ 2,991,426 I $ 432,319 $ 3,423,745
BJB/bb 9-9-16 45
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 criteria
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. Pursuant to the terms of the Collective Bargaining Agreement and District policy
this benefit is only funded if Ad Valorem revenue exceeds the budgeted amount. Therefore there is no
provision made for this expense in the 2016-2017 budget; an amendment will be done if and when excess is received.
NN SDA BC SDA North Collier
TOTAL 16-17 BUDGET $ - $ - $
Prior Year Amended Budget 15-16 $ 80,000 $ 15,000 $ 95,000
Estimated 9-30-16 $ 106,814 I $ 17,186 $ 124,000
Variance 1t-16 vs:15-17 °(100%) ,
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 District pays 100%of these costs. The 2016-2017 budget provides for additional testing as a
part of the fit for duty exam, including carotid artery scans and echo cardiograms but a decreased cost per
employee rate for medical clinic use.
NN SDA BC SDA North Collier
Anuual Physicals and Medical Clinic $ 173,639 $ 28,361 $ 202,000
TOTAL 16-17 BUDGET I $ 173,639 I $ 28,361 $ 202,000
Prior Year Amended Budget 15-16 $ 174,770 I $ 27,230 $ 202,000
Estimated 9-30-16 $ 174,770 $ 27,230 $ 202,000
BJB/bb 9-9-16 46
•
001-5220-099-007
RETIREMENT RECOGNITION-BUDGET LINE 71
The 2016-2017 General Fund Budget contains provision for an expenditure of$3,000 to provide
retirement recognition acknowledgments pursuant to District Policy.
NN SDA BC SDA North Collier
TOTAL 15-16 BUDGET $ 2,579 $ 421 $ 3,000
Prior Year Amended Budget 14-15 I $ 2,000 I $ - $ 2,000
Estimated 9-30-15 I $ 2,000 $ - $ 2,000
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 District is required to reimburse the State for the claim. The 2016
2017 budget contains provision for compensation any former employees who may utilize
unemployment benefits.
NN SDA BC SDA North Collier
TOTAL 16-17 BUDGET $ 1,719 $ 281 $ 2,000
Prior Year Amended Budget 15-16 $ 8,652 I $ 1,348 $ 10,000
Estimated 9-30-16 $ 4,307 $ 693 $ 5,000
BJB/bb 9-9-16 47
- ,.
4, i
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 actual costs plus an additional 3%.
and vehicles, plus a potential premium increase.
Indirect Cost NN SDA BC SDA North Collier
'TOTAL 16-17 BUDGET $ 336,057 $ 54,889 $ 390,946
Prior Year Amended Budget 15-16 I $ 329,594 I $ 51,352 $ 380,946
Estimated 9-30-16 I $ 329,594 $ 51,352 1 $ 380,946
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 District's expenditures for the repair and maintenance of all radios.
NN SDA BC SDA North Collier
Portable Radio Batteries $ 3,009 $ 491 $ 3,500
Replacement Battery Chargers $ 8,166 $ 1,334 $ 9,500
VHF Mobile Radios $ 3,911 $ 639 $ 4,550
VHF Portable Radios $ 1,676 $ 274 $ 1,950
Station Chargers $ 3,830 $ 625 $ 4,455
VHF Base Pagers System $ 774 $ 126 $ 900
Repair&Misc. Expense $ 2,149 $ 351 $ 2,500
TOTAL 16-17 BUDGET $ 23,514 I $ 3,841 $ 27,355
Prior Year Amended Budget 15-16 $ 20,806 $ 2,894 $ 23,700
Estimated 9-30-16 I $ 29,804 $ 4,796 I $ 34,600
1t`ariance- f =1:vs:' 6-1`x= "' _,,,
BJB/bb 9-9-16 48
i (-- ! I A 2,
,r,,,„ „.4,... .
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 facilities,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.
NN SDA BC SDA North Collier
Station 10 $ 5,158 $ 842 $ 6,000
Station 12 $ 5,158 $ 842 $ 6,000
Corkscrew Administration $ 5,158 $ 842 $ 6,000
Station 40 $ 3,095 $ 505 $ 3,600
Station 42 $ 2,615 $ 427 $ 3,042
Station 43 $ 2,149 $ 351 $ 2,500
Station 44 $ 2,321 $ 379 $ 2,700
Station 45(Includes ethernet connections) $ 85,100 $ 13,900 $ 99,000
Station 46 $ 2,235 $ 365 $ 2,600
Station 47 $ 2,321 $ 379 $ 2,700
Station 48 $ 5,158 $ 842 $ 6,000
Taylor Road Facility $ 860 $ 140 $ 1,000
Long Distance Service $ 5,673 $ 927 $ 6,600
Cell Phones and Network Access-Apparatus $ 116,046 $ 18,954 $ 135,000
Telephone Maintenance/Service $ 3,009 $ 491 $ 3,500
Miscellaneous(Including Other Locations) $ 3,009 $ 491 $ 3,500
$ - $
TOTAL BUDGET 16-17 $ 249,062 $ 40,680 $ 289,742
Prior Year Amended Budget 15-16 $ 225,594 $ 35,148 I $ 260,742
Estimated 9-30-16 $ 236,885 $ 38,115 $ 275,000
BJB/bb 9-9-16 49
i
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,as well as a known FP&L rate increase.
NN SDA BC SDA North Collier
Station 40 $ 18,267 $ 2,984 $ 21,250
Station 42 $ 13,255 $ 2,165 $ 15,420
Station 43 $ 15,903 $ 2,597 $ 18,500
Station 44 $ 19,401 $ 3,169 $ 22,570
Station 45 $ 83,467 $ 13,633 $ 97,100
Station 46 $ 22,693 $ 3,707 $ 26,400
Station 47 $ 6,017 $ 983 $ 7,000
Station 48 $ 6,017 $ 983 $ 7,000
NN Essential Services(Taylor Road) $ 23,639 $ 3,861 $ 27,500
Nursery Lane $ 1,375 $ 225 $ 1,600
Station 10 $ 5,158 $ 842 $ 6,000
BC Essential Services("Station" 11) $ 5,158 $ 842 $ 6,000
Station 12 $ 5,158 $ 842 $ 6,000
BC Admin $ 5,158 $ 842 $ 6,000
Misc-Unforseen Costs Due to Vendor Adj. $ 6,877 $ 1,123 $ 8,000
TOTAL 16-17 $ 237,542 I $ 38,798 $ 276,340
Prior Year Amended Budget 15-16 I $ 215,700 $ 22,500 $ 238,200
Estimated 9-30-16 $ 216,614 $ 34,853 $ 251,467
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 rexternal repair services is included
to provide for services which cannot be performed at our facility.
NN SDA BC SDA North Collier
Outside Repairs-Apparatus $ 73,066 $ 11,934 $ 85,000
Apparatus Parts $ 167,622 $ 27,378 $ 195,000
Annual Inspection of Ladders,Aerial, Pumps $ 7,307 $ 1,193 $ 8,500
Rebuilds(Transmissions PU&R45) $ 12,894 $ 2,106 $ 15,000
Conversion of Div. of Forrestry Vehicles $ 21,490 $ 3,510 $ 25,000
Staff Vehicle Maintenance $ 68,768 $ 11,232 $ 80,000
TOTAL 16-17 BUDGET $ 351,147 $ 57,353 I $ 408,500
Prior Year Amended Budget 15-16 I $ 347,118 $ 54,082 I $ 401,200
Estimated 9-30-16 $ 322,815 I $ 63,202 $ 386,017
BJB/bb 9-9-16 50
16f 0 04 1 1 A 2
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 two support service
facilities,one on each end of the District. 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.
NN SDA ,i „ North Collier
Maintenance-All Facilities
Lawn Service -(Inc.sprinklers/weed/fert.) $ 51,748 $ 8,452 $ 60,200
Landscape Maintenance/Tree Trimming $ 14,183 $ 2,317 $ 16,500
Bay Door Service and Repair $ 6,017 $ 983 $ 7,000
Glass Replacement $ 860 $ 140 $ 1,000
Lift Station Service&Repair $ 4,728 $ 772 $ 5,500
Pest Control $ 6,017 $ 983 $ 7,000
Fuel Pump Service&Repair $ 1,719 $ 281 $ 2,000
Generator Repairs and Service $ 9,456 $ 1,544 $ 11,000
Fuel Tank Repair/Service $ 1,719 $ 281 $ 2,000
Lake Maintenance and Repair(St.45) $ 1,719 $ 281 $ 2,000
Preserve Maintenance(St.45,46&48) $ 12,894 $ 2,106 $ 15,000
Preserve Maintenance&Mowing(DeSoto) $ 2,665 $ 435 $ 3,100
Lawn Sprinkler Repair $ 1,719 $ 281 $ 2,000
Outdoor Electric Repair&Service $ 4,298 $ 702 $ 5,000
Miscellaneous Outside Repairs/Trg.Tower $ 12,894 $ 2,106 $ 15,000
Replace A/C Comp/Handler $ 7,736 $ 1,264 $ 9,000
Vacant Property Maintenance $ 8,596 $ 1,404 $ 10,000
Electrical Repairs and Service $ 10,315 $ 1,685 $ 12,000
Plumbing Repairs and Service $ 8,596 $ 1,404 $ 10,000
A/C and Ice Machine Maintenance Contract $ 18,911 $ 3,089 $ 22,000
A/C and Ice Machine Unexpected Repairs $ 6,877 $ 1,123 $ 8,000
Air Conditioning-Duct Repair/Inspection/Clg. $ 1,719 $ 281 $ 2,000
Appliance Repair and Service $ 1,719 $ 281 $ 2,000
Fire Alarm Testing/Monitoring $ 5,587 $ 913 $ 6,500
Fire Alarm Repairs and Service $ 2,579 $ 421 $ 3,000
Fire Sprinkler Testing $ 4,298 $ 702 $ 5,000
Fire Sprinkler Repairs and Service $ 1,719 $ 281 $ 2,000
Hood/Extinguisher Testing $ 3,009 $ 491 $ 3,500
Hood/Extinguisher Repairs and Service $ 1,719 $ 281 $ 2,000
Miscellaneous Inside Repairs $ 10,315 $ 1,685 $ 12,000
Maintenance Tools and Equipment $ 860 $ 140 $ 1,000
Maintenance Contract-Fitness Equipment $ 4,728 $ 772 $ 5,500
General Maintenance Supplies $ 6,877 $ 1,123 $ 8,000
Handyman $ 12,894 $ 2,106 $ 15,000
Cleaning Service-St.45,48,Taylor Rd Weekly $ 18,911 $ 3,089 $ 22,000
Station Audio and Visual Equipment $ 2,149 $ 351 $ 2,500
Carpet/Furniture Replacement(Non-Capital) $ 860 $ 140 $ 1,000
TOTAL 15-16 BUDGET $ 273,611 I $ 44,689 f $ 318,300
Prior Year Amended Budget 15-16 I $ 207,648 I $ 32,352 1 $ 240,000
Estimated 9-30-16 I $ 260,143 f $ 41,857 I $ 302,000
BJB/bb 9-9-16 51
.„ 2
uµN
16HT
120-5220-046-300
BUILDING MAINTENANCE-STATION#10&ADMINISTRATION-BUDGET LINE 86
NN SDA BC SDA . North Collier
Station Repairs $ 2,149 $ 351 $ 2,500
Water System Service $ 1,032 $ 168 $ 1,200
Weights&Weight Rack $ 602 $ 98 $ 700
TOTAL 16-17 BUDGET $ 3,782 I $ 618 $ 4,400
Prior Year Amended Budget 15-16 $ 4,135 I $ 665 $ 4,800
Estimated 9-30-16 $ 7,753 I $ 1,247 $ 9,000
Variance 15-16'vs,16-17 3''
120-5220-046-301
BUILDING MAINTENANCE-ESSENTIAL SERVICES#2("STATION" 11)-BUDGET LINE 87
NN SDA BC SDA North Collier
Station Repairs $ 2,149 $ 351 $ 2,500
TOTAL 16-17 BUDGET $ 2,149 $ 351 $ 2,500
Prior Year Amended Budget 15-16 $ 2,578 I $ 422 $ 3,000
Estimated 9-30-16 $ 2,578 I $ 422 $ 3,000
Variance 15-16-vs '16-17-(166A --'u.".'r'
120-5220-046-302
BUILDING MAINTENANCE-STATION#12-BUDGET LINE 88
NN SDA North Collier
Station Repairs $ 2,149 $ 351 $ 2,500
Water System Service $ 1,032 $ 168 $ 1,200
Paint Station Exterior $ 4,298 $ 702 5000
Replace carpet with laminate floors $ 2,149 $ 351 $ 2,500
TOTAL 16-17 BUDGET $ 9,628 I $ 1,572 $ 11,200
Prior Year Amended Budget 15-16 $ 2,154 I $ 346 $ 2,500
Estimated 9-30-16 $ 8,614 I $ 1,386 $ 10,000
BJB/bb 9-9-16 52
001-5220-046-300,301
BUILDING MAINTENANCE-STATION#40-BUDGET LINE 89
NN SDA BC SDA North Collier
Station Repair and Maintenance $ 2,149 $ 351 $ 2,500
TOTAL BUDGET 2016-2017 $ 2,149 I $ 351 $ 2,500
Prior Year Amended Budget 15-16 $ 6,056 $ 944 $ 7,000
Estimated 9-30-16 $ 6,056 I $ 944 $ 7,000
001-5220-046-302,303
BUILDING MAINTENANCE-STATION#42-BUDGET LINE 90
NN SDA BC TS1:64 North Collier
Station Repair and Maintenance $ 2,149 $ 351 $ 2.500
Recliner $ 1,032 $ 168 $ 1.200
$
TOTAL BUDGET 2016-2017 $ 3,181 $ 519 $ 3,700
Prior Year Amended Budget 15-16 $ 14,068 $ 2,192 $ 16,260
Estimated 9-30-16 $ 21,535 I $ 3,465 $ 25,000
001-5220-046-304,305,306
BUILDING MAINTENANCE-STATION#43-BUDGET LINE 91
NN SDA BC SDA North Collier
Station Repair and Maintenance $ 2,149 $ 351 $ 2,500
Gutter Work $ 2,149 $ 351 $ 2,500
Clean&Seal Floors $ 3,438 $ 562 $ 4,000
TOTAL 2016-2017 BUDGET $ 7,736 $ 1,264 $ 9,000
Prior Year Amended Budget 15-16 $ 10,815 I $ 1,685 $ 12,500
Estimated 9-30-16 $ 10,815 I $ 1,685 $ 12,500
Variance `'!7 :'vs.'1.- '7 $'o)
BJB/bb 9-9-16 53
I. A
as i. , ,j a.
001-5220-046-307,308 a
BUILDING MAINTENANCE-STATION#44-BUDGET LINE 92
NN SDA BC SDA North Collier
Station Repair and Maintenance $ 2,149 $ 351 $ 2,500
Refrigerators(3) $ 2,321 $ 379 $ 2,700
Bathroom Repair $ 1,719 $ 281 $ 2,000
Repair drywall seams and paint $ 3,009 $ 491 $ 3,500
Roof Repair $ 1,719 $ 281 $ 2,000
Replace Kitchen Cabinet Doors $ 1,289 $ 211 $ 1,500
Clean&Seal Floors $ 4,298 $ 702 $ 5,000
Repair Ceiling in dayroom&paint $ 1,719 $ 281 $ 2,000
'TOTAL 2016-2017 BUDGET $ 18,224 I $ 2,976 $ 21,200
(Prior Year Amended Budget 16-17 $ 6,281 I $ 979 $ 7,260
Estimated 9-30-16 $ 21,535 I $ 3,465 $ 25,000
001-5220-046-309,310
BUILDING MAINTENANCE-STATION#45-BUDGET LINE 93
NN SDA BC SDA North Collier
Station Repair and Maintenance $ 2,579 $ 421 $ 3,000
LED Lighting in Hallway $ 1,719 $ 281 $ 2,000
Wood Flooring(Admin Side) $ 3,438 $ 562 $ 4,000
Clean&Seal Floors(Admin Side) $ 3,009 $ 491 $ 3,500
$ -
$ -
TOTAL 2016-2017 BUDGET $ 10,745 $ 1,755 $ 12,500
Prior Year Amended Budget 15-16 I $ 11,291 I $ 1,759 $ 13,050
Estimated 9-30-16 $ 24,119 I $ 3,881 $ 28,000
001-5220-046-311,312
BUILDING MAINTENANCE-STATION#46-BUDGET LINE 94
NN SDA BC SDA North Collier
Station Repair and Maintenance $ 2,149 $ 351 $ 2,500
Clean Hallway&Day Room Floor $ 3,438 $ 562 $ 4,000
LED Lighting in Day Room $ 860 $ 140 $ 1,000
Relocation of Gas Grill to Porch Exterior $ 946 $ 154 $ 1,100
Paint Exterior Bay $ 8,940 $ 1,460 $ 10,400
TOTAL 2015-2016 BUDGET $ 16,332 $ 2,668 J $ 19,000
Prior Year Amended Budget 15-16 I $ 2,206 $ 344 $ 2,550
Estimated 9-30-16 I $ 2,206 $ 344 $ 2,550
BJB/bb 9-9-16 54
I6LrL
001-5220-046-313,314
BUILDING MAINTENANCE-STATION#47-BUDGET LINE 95
NN SDA BC SDA North Collier
Station Repair and Maintenance $ 1,719 $ 281 $ 2,000
Fuel Tank Maintenance $ 4,298 $ 702 $ 5,000
Washer&Dryer $ 1,203 $ 197 $ 1,400
TOTAL 2016-2017BUDGET $ 7,221 $ 1,179 1 $ 8,400
Prior Year Amended Budget 15-16 I $ 1,730 $ 270 $ 2,000
Estimated 9-30-16 $ 5,599 1 $ 901 $ 6,500
001-5220-046-317,318
BUILDING MAINTENANCE-STATION#48-BUDGET LINE 96
NN SDA BC SDA North Collier
Station Repair and Maintenance $ 1,289 $ 211 $ 1,500
Tool Box and Tools $ 1,289 $ 211 $ 1,500
Ladder and Floor Creeper $ 344 $ 56 $ 400
Exterior Window Washing(x 2) $ 860 $ 140 $ 1,000
Weight Stands $ 215 $ 35 $ 250
TOTAL 2016-2017 $ 3,997 1 $ 653 $ 4,650
Prior Year Amended Budget 15-16 $ 1,730 $ 270 $ 2,000
Estimated 9-30-16 $ 7,752 1 $ 1,248 $ 9,000
`ariance-''Mira 16=11 32.11.,_
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 $ 1,719 $ 281 $ 2,000
Clean and Seal Shop Floor $ 1,289 $ 211 $ 1,500
$ - $
TOTAL 2016-2017 $ 3,009 $ 491 $ 3,500
Prior Year Amended Budget 15-16 $ 6,922 1 $ 1,078 $ 8,000
Estimated 9-30-16 $ 15,505 $ 2,495 $ 18,000
BJB/bb 9-9-16 55
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 $ 12,894 $ 2,106 $ 15,000
Hurst Equipment Repair&Maintenance $ 6,877 $ 1,123 $ 8,000
Hose Testing $ 17,192 $ 2,808 $ 20,000
Normal Repair&Maintenance of Tools/Equip. $ 15,473 $ 2,527 $ 18,000
TOTAL 2016-2017 BUDGET $ 52,436 I $ 8,564 $ 61,000
Prior Year Amended Budget 15-16 $ 40,664 I $ 6,336 $ 47,000
Estimated 9-30-16 $ 23,258 $ 3,742 $ 27,000
001-5220-046-007, 120-5220-046-007
SCBA COMPRESSOR REPAIRS-BUDGET LINE 99
NN SDA BC SDA North Collier
Quarterly Maintenance Program&Repairs $ 10,745 $ 1,755 $ 12,500
TOTAL 2016-2017 BUDGET $ 10,745 $ 1,755 $ 12,500
Prior Year Amended Budget 15-16 $ 8,652 I $ 1,348 $ 10,000
Estimated 9-30-16 $ 6,891 1 $ 1,109 $ 8,000
Variance 15-16'vs. 16-1i7-251'
001-5220-046-008
NOZZLE REPAIR&REPLACEMENT-BUDGET LINE 100
NN SDA BC SDA North Collier
Nozzle Repair Parts $ 2,149 $ 351 $ 2,500
TOTAL 2015-2016 BUDGET $ 2,149 $ 351 $ 2,500
Prior Year Amended Budget 15-16 I $ 1,500 $ - $ 1,500
Estimated 9-30-16 $ 861 $ 139 $ 1,000
BJB/bb 9-9-16 56
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.
NN SDA BC SDA North Collier
Incident Command Software $ 2,579 $ 421 $ 3,000
Anti-Virus Software $ 2,149 $ 351 $ 2,500
Telestaff $ 8,596 $ 1,404 $ 10,000
Communication Annual Software Renewal $ 3,438 $ 562 $ 4,000
Website Hosting&Updates $ 2,063 $ 337 $ 2,400
Backup Parts&Verizon Repeaters(Computers
in Apparatus) $ 2,149 $ 351 $ 2,500
Email Annual Renewal $ 21,490 $ 3,510 $ 25,000
ImageTrend Mapping $ - $ - $ -
ImageTrend EMS Per Call Report Charge $ 42,980 $ 7,020 $ 50,000
GIS Anno Mapping Upgrade/Maint. $ 6,447 $ 1,053 $ 7,500
Firewall Maintenance $ 1,719 $ 281 $ 2,000
Wireless Access Points(stations) $ 2,149 $ 351 $ 2,500
Software Updates/Maint.-phone system $ 19,771 $ 3,229 $ 23,000
Audio/Visual Work $ 8,596 $ 1,404 $ 10,000
Software Updates-Adobe, Publisher,Visio $ 8,596 $ 1,404 $ 10,000
Barracuda Annual Backup $ 2,579 $ 421 $ 3,000
Cummings Software-Shop $ 6,017 $ 983 $ 7,000
Active 9-1-1-Software $ 1,719 $ 281 $ 2,000
Netmotion Software $ 21,490 $ 3,510 $ 25,000
Landesk Software $ 14,613 $ 2,387 $ 17,000
Medical Ed Apps/Software $ 7,307 $ 1,193 $ 8,500
GIS Plotter $ 5,158 $ 842 $ 6,000
Server Software $ 12,894 $ 2,106 $ 15,000
Training Teleconferencing Software&Hardware $ 30,946 $ 5,054 $ 36,000
Computer Workstation Replacements $ 17,192 $ 2,808 $ 20,000
Target Solutions $ 25,788 $ 4,212 $ 30,000
Accreditation Analysis Software $ 4,294 $ 701 $ 4,995
Software Licenses $ 2,149 $ 351 $ 2,500
Fixed Asset Management System $ - $ -
Social Media $ 1,289 $ 211 $ 1,500
Write Renewal $ 1,719 $ 281 $ 2,000
Great Plains Maintenance $ 6,017 $ 983 $ 7,000
Total $ 293,893 $ 48,002 $ 341,895
Hardware
Miscellaneous Hardware&Software $ 8,596 $ 1,404 $ 10,000
TOTAL 2016-2017 BUDGET $ 302,489 I $ 49,406 $ 351,895
Prior Year Amended Budget 15-16 $ 189,897 I $ 29,586 $ 219,483
'Estimated 9-30-16 I $ 189,897 $ 29,586 $ 219,483
BJB/bb 9-9-16 57
AI 69 a
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 $ 4,298 $ 702 $ 5,000
Hydrant Repairs(Outside Vendor) $ 30,086 $ 4,914 $ 35,000
TOTAL 2015-2016 BUDGET $ 34,384 I $ 5,616 $ 40,000
Prior Year Amended Budget 15-16 I $ 9,517 $ 1,483 $ 11,000
Estimated 9-30-16 $ 17,228 $ 2,772 I $ 20,000
BJB/bb 9-9-16 58
161 .E A2
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 2016-2017 Budget provides for
replacement of medical supplies necessary to provide BLS and ALS service throughout the District.
NN SDA BC SDA North Collier
ALS/Medical Supplies $ 79,513 $ 12,987 $ 92,500
Philips Extended Warranty $ 21,490 $ 3,510 $ 25,000
Oxygen Refill and Service $ 3,438 $ 562 $ 4,000
Medication Dispense/Security System-lease $ 12,636 $ 2,064 $ 14,700
Medical Waste Disposal $ 1,289 $ 211 $ 1,500
EMS Council Supplies $ 1,289 $ 211 $ 1,500
Miscellaneous $ 430 $ 70 $ 500
Lease-Monitors $ - $ - $ -
FirstPass QA Tool $ 8,596 $ 1,404 $ 10,000
Lucas Extended Warranty(2 Year) $ 10,883 $ 1,777 $ 12,660
$ - $ -
TOTAL $ 139,565 $ 22,795 $ 162,360
Prior Year Amended Budget 15-16 $ 114,336 1 $ 17,814 $ 132,150
Estimated 9-30-16 $ 134,432 1 $ 21,630 $ 156,062
feArinifiiiithliWiiiSiiiiiiiiiiii
BJB/bb 9-9-16 59
001-5220-051-000, 120-5220-051-000
OFFICE SUPPLIES-BUDGET LINE 104
NN SDA BC SDA North Collier
Indirect Cost
TOTAL 15-16 BUDGET $ 55,874 $ 9,126 $ 65,000
Prior Year Amended Budget 14-15 $ 44,125 $ 6,875 $ 51,000
Estimated 9-30-16 $ 55,991 I $ 9,009 $ 65,000
001-5220-051-003
OFFICE SUPPLIES-PREVENTION-BUDGET LINE 101
NN SDA BC SDA North Collier
Fire Prevention/Inspection Forms and
Contracts&Mis.Supplies $ 8,596 $ 1,404 $ 10,000
TOTAL 16-17 BUDGET I $ 8,596 $ 1,404 $ 10,000
Prior Year Amended Budget 15-16 $ 1,730 $ 270 $ 2,000
Estimated 9-30-16 $ 4,307 I $ 693 $ 5,000
BJB/bb 9-9-16 60
�
� L ""'
i jit
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 $ 17,192 $ 2,808 $ 20,000
Protective Gear for New Hires $ 8,596 $ 1,404 $ 10,000
Inspection, Cleaning&Repair $ 25,788 $ 4,212 $ 30,000
Extractor Maintenance $ 430 $ 70 $ 500
Unexpected Gear Repair $ 8,596 $ 1,404 $ 10,000
Wildland/Extrication Gear $ 13,754 $ 2,246 $ 16,000
Bunker Boots $ 8,596 $ 1,404 $ 10,000
TOTAL 2016-2017 BUDGET $ 82,951 $ 13,549 $ 96,500
Prior Year Amended Budget 15-16 $ 60,564 $ 9,436 $ 70,000
Estimated 9-30-16 $ 51,684 $ 8,316 $ 60,000
„ -riance- 15-16 vs. 16 --,,°
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 sworn 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 $ 68,768 $ 11,232 $ 80,000
Replacement Boots, Uniforms and Brass $ 18,911 $ 3,089 $ 22,000
Non-Bargaining Employees $ 6,447 $ 1,053 $ 7,500
Raincoats $ 9,834 $ 1,606 $ 11,440
Dress Uniforms-Engineers $ - $ -
Honor Guard $ 2,579 $ 421 $ 3,000
Commissioners $ 860 $ 140 $ 1,000
TOTAL Prior Year 2015-2016 $ 107,398 $ 17,542 $ 124,940
Prior Year Amended Budget 15-16 $ 75,965 I $ 11,835 $ 87,800
Estimated 9-30-16 I $ 116,289 I $ 18,711 $ 135,000
BJB/bb 9-9-16 61
Ix
L,
,t 1
,'
.
EA
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 $ 48,739 $ 7,961 $ 56,700
TOTAL 16-17 BUDGET $ 48,739 $ 7,961 $ 56,700
Prior Year Amended Budget 15-16 $ 46,721 $ 7,279 $ 54,000
'Estimated 9-30-15 $ 46,721 I $ 7,279 $ 54,000
MIVITZliailifrAtiaiiiiii
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
ITEM
Copier Leases&Maintenance $ 30,086 $ 4,914 $ 35,000
Postage Machine Lease $ 860 $ 140 $ 1,000
Printer Replacement $ 3,438 $ 562 $ 4,000
Printer Cartridges/Supplies $ 3,438 $ 562 $ 4,000
Misc.Office Equip. $ 1,719 $ 281 $ 2,000
TOTAL 15-16 BUDGET $ 39,542 I $ 6,458 $ 46,000
Prior Year Amended Budget 15-16 I $ 39,799 I $ 6,201 $ 46,000
Estimated 9-30-16 I $ 39,799 $ 6,201 $ 46,000
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 $ 860 $ 140 $ 1,000
TOTAL16-17 BUDGET $ 860 $ 140 $ 1,000
Prior Year Amended Budget 15-16 I $ 865 I $ 135 I $ 1,000
Estimated 9-30-16 I $ 4,307 I $ 693 $ 5,000
Variance- 15-16 vs :16-i'',
BJB/bb 9-9-16 62
1
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&Absorbant $ 17,192 $ 2,808 $ 20,000
Nozzle Replacements $ 2,149 $ 351 $ 2,500
Hose Replacement $ 30,086 $ 4,914 $ 35,000
Bottles&Facemasks(new hires) $ 21,834 $ 3,566 $ 25,400
Miscellaneous Equipment $ 30,086 $ 4,914 $ 35,000
TOTAL 16-17 BUDGET $ 101,347 $ 16,553 $ 117,900
Prior Year Amended Budget 15-16 $ 58,834 $ 9,166 $ 68,000
Estimated 9-30-16 $ 99,061 1 $ 15,939 $ 115,000
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 shop/maintenance facility.
NN SDA BC SDA North Collier
Miscellaneous Small Tools and Equipment $ 10,315 $ 1,685 $ 12,000
Shop Towels and Rags $ 2,579 $ 421 $ 3,000
Miscellaneous Supplies(Oil,etc) $ 6,447 $ 1,053 $ 7,500
TOTAL 16-17 BUDGET $ 19,341 $ 3,159 $ 22,500
Prior Year Amended Budget 15-16 $ 10,382 I $ 1,618 ( $ 12,000
Estimated 9-30-16 $ 21,535 $ 3,465 $ 25,000
Variance 15-16'vs. 16-17- f,
BJB/bb 9-9-16 63
, 1 1 A2, ,
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 $ 2,579 $ 421 $ 3,000
ReplacementFixed Asset and Inventory Tags $ 2,149 $ 351 $ 2,500
Miscellaneous Shipping/Receiving Supplies $ 430 $ 70 $ 500
$
(TOTAL 16-17 BUDGET $ 5,158 I $ 842 $ 6,000
Prior Year Amended Budget 15-16 $ 4,759 $ 741 $ 5,500
Estimated 9-30-16 I $ 2,584 I $ 416 $ 3,000
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) $ 94,556 $ 15,444 $ 110,000
GASB 45 Actuarial Study $ 4,298 $ 702 $ 5,000
Fire/EMS Accreditation $ 4,298 $ 702 $ 5,000
Benefit Consultant $ 55,874 $ 9,126 $ 65,000
Medical Director $ 21,490 $ 3,510 $ 25,000
Miscellaneous Professional Fees $ 21,490 $ 3,510 $ 25,000
TOTAL 16-17 BUDGET $ 202,006 $ 32,994 $ 235,000
Prior Year Amended Budget 15-16 I $ 290,707 $ 45,293 $ 336,000
Estimated 9-30-16 $ 290,707 I $ 45,293 $ 336,000
BJB/bb 9-9-16 64
A ¶ s Si
1, # iri
Cos
001-5220-049-009, 120-5220-049-009
COLLIER COUNTY PROPERTY TAX APPRAISER'S FEES-BUDGET LINE 117
Estimated fees are computed based on the budget of the Collier County Propery Appraiser's Office, and are provided
to the District via written corrrespondence from that office. These fees constitute the District's share of the
Property Appraiser's 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 16-17 BUDGET $ 217,044 I $ 35,450 $ 252,494
Prior Year Amended Budget 15-16 $ 212,095 $ 33,045 $ 245,140
Estimated 9-30-16 $ 212,095 $ 33,045 $ 245,140
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, Florida Statute, and utlizes a formula based on Ad Valorem collected.
NN SDA BC SDA North Collier
Estimated Tax Revenue $ 25,751,679 $ 4,325,186 $ 30,076,865
Collector's Fees:
3%of first$50,000 per SDA $ 2,579 $ 421 $ 3,000
2%on Balance $ 517,030 $ 84,447.37 $ 601,477
Postage $ 3,009 $ 491 $ 3,500
TOTAL 16-17 BUDGET $ 522,617 I $ 85,360 $ 607,977
Prior Year Amended Budget 15-16 1 $ 480,658 I $ 74,888 $ 555,546
Estimated 9-30-16 $ 480,658_ $ 74,888 I $ 555,546
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.
NN SDA BC SDA North Collier
TOTAL 16-17 BUDGET $ 68,768 I $ 11,232 $ 80,000
Prior Year Amended Budget 15-16 $ 69,216 $ 10,784 $ 80,000
Estimated 9-30-16 $ 63,200 I $ 10,170 $ 73,370
BJB/bb 9-9-16 65
J.
001-5220-049-004
SPECIAL ASSESSOR'S FEE FOR ST.#44-WATER/SEWER-BUDGET LINE 121
This assessment reflects the Districts 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 16-17 BUDGET $ 5,587 I $ 913 $ 6,500
Prior Year Amended Budget 15-16 $ 4,326 I $ 674 $ 5,000
Estimated 9-30-16 $ 5,445 I $ 876 $ 6,321
BJBlbb 9-9-16 66
. 2
lOLL
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 ; :.:1',-"4111 North Collier
Travel/Per Diem-Operations:
FDIC(8) $ 4,298 $ 702 $ 5,000
Orlando Fire Conference, Deccan, Image
Trend, Fire Expo, Fire Rescue Int. $ 5,158 $ 842 $ 6,000
Emergency Medical Service(Gathering of
Eagles(4), Clincon(2),)State EMS Meetings, $ 2,579 $ 421 $ 3,000
TRT Team $ 1,375 $ 225 $ 1,600
HazMat $ 1,375 $ 225 $ 1,600
Travel/Per Diem Operations $ 14,785 $ 2,415 $ 17,200
Essential Travel, Including Legislative Session $ 3,438 $ 562 $ 4,000
$ - $
Travel/Per Diem-Prevention Training $ 860 $ 140 $ 1,000
$ - $
Travel/Per Diem-
Administration/Commissioners(FASD,
FPELRA, HR,Accreditation, FFCA) $ 4,298 $ 702 $ 5,000
$ - $
EVT/Mechanics $ 860 $ 140 $ 1,000
$ - $
Information Technology $ 2,579 $ 421 $ 3,000
$ - $
Travel/Per Diem-Community Outreach $ 1,418 $ 232 $ 1,650
$ - $
Honor Guard $ 3,567 $ 583 $ 4,150
$ - $
Miscellaneous $ 878 $ 122 $ 1,000
(TOTAL 16-17 BUDGET I $ 32,683 I $ 5,317 1 $ 38,000
Prior Year Amended Budget 15-16 I $ 25,264 1 $ 3,936 1 $ 29,200
Estimated 9-30-16 $ 47,377 1 $ 7,623 I $ 55,000
BJB/bb 9-9-16 67
F
001-5220-048-000, 120-5220-048-000
PUBLIC INFORMATION AND COMMUNITY OUTREACH-BUDGET LINE 123
NN SDA BC SDA North Collier
$
EMS Council See EMS/ALS Budget $ -
Miscellaneous Supplies $ 1,547 $ 253 $ 1,800
Newsletter $ 1,289 $ 211 $ 1,500
TOTAL 16-17 BUDGET $ 2,837 $ 463 $ 3,300
Prior Year Amended Budget 15-16 I $ 3,720 $ 580 $ 4,300
Estimated 9-30-16 I $ 1,723 $ 277 $ 2,000
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 fluctuation 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
11 Frontline Apparatus
4 Reserve Apparatus
3 Water Tenders
5 Brush Trucks
58 Staff Cars
4 Reserve Apparatus
2 Attack Trucks
3 Squads
4 Boats
1 Antique Engine
2 ATVS(Beach)
1 Polaris/QRV
3 SRUs
TOTAL 16-17 BUDGET $ 150,430 I $ 24,570 $ 175,000
Prior Year Amended Budget 15-16 $ 130,000 $ 20,116 $ 150,116
Estimated 9-30-16 $ 140,028 ( $ 22,531 $ 162,559
BJB/bb 9-9-16 68
.1. 6 1 1i
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 LINE 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.
NN SDA x, North Collier
$ -
Florida State Fire College, Public College $ 34,384 $ 5,616 $ 40,000
Paramedic School(20 for first 2 semesters) $ 77,364 $ 12,636 $ 90,000
TOTAL $ 111,748 $ 18,252 $ 130,000
Operations:
Training Division
Specialty Training-Guest Speakers $ 4,298 $ 702 $ 5,000
FDIC Paid previously
Fire Rescue East, Fire Expo, Orlando Fire
Conf., Fire Rescue International $ 2,579 $ 421 $ 3,000
Deccan, Image Trend,
IAFF CPAT Testing Center $ 430 $ 70 $ 500
Promotional Testing $ 1,719 $ 281 $ 2,000
Terrorism Training $ 8,596 $ 1,404 $ 10,000
Total-Training Division $ 17,622 $ 2,878 $ 20,500
Emergency Medical Services
Emergency Medical Service Conferences $ 1,719 $ 281 $ 2,000
Associate Med. Director Educational Opp. $ - $ - $ -
Conferences $ 4,728 $ 772 $ 5,500
EMT/PMD Recertification $ 8,209 $ 1,341 $ 9,550
Total-Emergency Medical Services $ 14,656 $ 2,394 $ 17,050
$
Dive Team $ -
PSD Recertifications $ 430 $ 70 $ 500
Dive Rescue Classes $ 1,719 $ 281 $ 2,000
Total-Dive Team $ 2,149 $ 351 $ 2,500
HazMat Team
$ - $ -
Adjuncts $ 1,719 $ 281 $ 2,000
Total-HazMat Team $ 1,719 $ 281 $ 2,000
Technical Rescue Team
USAR Membership(REIMBURSEABLE) $ 11,347 $ 1,853 $ 13,200
Training-New Members $ 1,719 $ 281 $ 2,000
Training and Adjunct $ 1,032 $ 168 $ 1,200
Total-Technical Rescue Team $ 14,097 $ 2,303 $ 16,400
Boat Team
Captains License Class(5) $ 4,126 $ 674 $ 4,800
Total-Boat Team $ 4,126 $ 674 $ 4,800
Training $ 878 $ 118 $ 1,000
$ 878 $ 118 $ 1,000
BJB/bb 9-9-16 69
6,-, ., A 2,
Fire Prevention
See Inspection Fee Fund $ - $ -
Total-Fire Prevention $ - $ - $ -
Administration
Payroll Certification Conference $ 258 $ 42 $ 300
Information Technology $ 172 $ 28 $ 200
HR Collier Monthly Seminars&Annual
Conference $ 430 $ 70 $ 500
Mechanics Training-EVT $ 860 $ 140 $ 1,000
Professional Development $ 1,719 $ 281 $ 2,000
FDIC/Fire Rescue East $ 1,032 $ 168 $ 1,200
FASD Conferences/Seminars/Dist. Mgr. Cert $ 4,298 $ 702 $ 5,000
FPELRA $ 1,032 $ 168 $ 1,200
Accreditation $ 2,295 $ 375 $ 2,670
IAFF Chiefs Conference $ - $ - $ -
Total-Administration $ 12,095 $ 1,975 $ 14,070
TOTAL TRAINING COURSES/CONF. $ 67,342 $ 10,974 $ 78,320
$ -
TOTAL 16-17 BUDGET $ 179,090 $ 29,226 $ 208,316
Prior Year Amended Budget 15-16 $ 112,476 I $ 17,524 $ 130,000
Estimated 9-30-16 $ 112,476 $ 17,524 $ 130,000
001-5220-054-821 -830, 120-5220-054-821
TRAINING-SUPPLIES AND EQUIPMENT-BUDGET LINE 127
The expenses contained within this budget line are for the supplies and equipment required for
operational training.
NN SDA BC SDA North Collier
Propane $ 4,728 $ 772 $ 5,500
Smoke Machine Supplies $ 2,579 $ 421 $ 3,000
Props and Training Supplies $ 860 $ 140 $ 1,000
Auto Extrication Training $ 4,298 $ 702 $ 5,000
Miscellaneous $ 1,719 $ 281 $ 2,000
TOTAL 16-17 BUDGET $ 14,183 $ 2,317 $ 16,500
Prior Year Amended Budget 15-16 I $ 16,439 $ 2,561 $ 19,000
Estimated 9-30-16 I $ 12,921 $ 2,079 $ 15,000
Variance- 15-16 vs 16-17-(13%)
BJB/bb 9-9-16 70
1 6 1
A 2
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 anothi
expense line or are not significant enough to warrant an expense line.
NN SDA BC SDA North Collier
TOTAL 16-17 BUDGET $ 8,596 $ 1,404 $ 10,000
Prior Year Amended Budget 15-16 I $ 8,652 $ 1,348 I $ 10,000
Estimated 9-30-16 $ 8,652 I $ 1,348 $ 10,000
001-5220-054-000
SUBSCRIPTION AND DUES-BUDGET LINE 129
This budget line 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 Chiefs Association $ 516 $ 84 $ 600
FPELRA $ 172 $ 28 $ 200
Dept. of Com.Affairs-Special Districts $ 301 $ 49 $ 350
Miscellaneous $ 550 $ 90 $ 640
Florida Fire Chief Association $ 516 $ 84 $ 600
Int.Assoc. of Fire Chiefs $ 150 $ 25 $ 175
Florida Assoc. of Special Dist. $ 3,438 $ 562 $ 4,000
Sam's Club $ 258 $ 42 $ 300
Florida CERT Assoc. $ 258 $ 42 $ 300
American Payroll Association $ 258 $ 42 $ 300
SW Florida American Payroll Association $ 142 $ 23 $ 165
Society for Human Resource Management $ 142 $ 23 $ 165
Payroll Source $ 142 $ 23 $ 165
HR Collier $ 86 $ 14 $ 100
TOTAL 15-16 BUDGET $ 6,928 $ 1,132 $ 8,060
Prior Year Amended Budget 15-16 $ 6,714 $ 1,046 I $ 7,760
Estimated 9-30-16 $ 6,714 $ 1,046 $ 7,760
BJB/bb 9-9-16 71
'47a, 4 iii.,;,: a
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] $ 86 $ 14 $ 100
NFPA Subscription Service $ 86 $ 14 $ 100
Collier County Fire Marshals $ 86 $ 14 $ 100
Florida Fire Marshal&Inspector Assoc. $ 86 $ 14 $ 100
National Assoc.of Fire Invest. $ 86 $ 14 $ 100
Int.Assoc of Arson Inv. $ 86 $ 14 $ 100
TOTAL 16-17 BUDGET $ 516 $ 84 $ 600
Prior Year Amended Budget 15-16 $ 527 $ 73 $ 600
Estimated 9-30-16 $ 527 I $ 73 $ 600
001-5220-054-011, 120-5220-054-011
LEGAL ADVERTISEMENTS-BUDGET LINE 131
The District 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 District Policies.
NN SDA BC SDA North Collier
TOTAL 16-17 BUDGET I $ 8,596 $ 1,404 $ 10,000
Prior Year Amended Budget 15-16 I $ 8,652 I $ 1,348 f $ 10,000
Estimated 9-30-16 I $ 7,753 I $ 1,247 $ 9,000
Variance- 15-16 vs. 16-17-0%
BJB/bb 9-9-16 72
A
„1.-it
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
certified diver, and 3 members are Public Safety Scuba Instructors.
NN SDA BC SDA North Collier
DIVE TEAM EQUIPMENT
Annual Equipment Maintenance $ 1,324 $ 216 $ 1,540
Buoyancy Compensator(3) $ 1,289 $ 211 $ 1,500
OATS Comm Unit $ 558 $ 91 $ 649
Three Gauge Console(2) $ 516 $ 84 $ 600
Dive Rescue Bags for Squads $ 2,579 $ 421 $ 3,000
Total Dive Team Equipment $ 6,266 $ 1,023 $ 7,289
(TOTAL 16-17 BUDGET $ 6,266 $ 1,023 $ 7,289
Prior Year Amended Budget 15-16 $ 5,105 I $ 795 $ 5,900
Estimated 9-30-16 $ 6,030 I $ 970 $ 7,000
BJB/bb 9-9-16 73
:,
001-5220-054-980,951,952
FIRE PREVENTION MATERIALS&SUPPLIES-BUDGET LINE 133
The Deputy Chief of Life Safety and Prevention!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 $ 21,490 $ 3,510 $ 25,000
Public Education $ 12,894 $ 2,106 $ 15,000
Key Boxes $ 12,894 $ 2,106 $ 15,000
(Key Boxes have Cost Recovery)
TOTAL 16-17 BUDGET $ 47,278 $ 7,722 $ 55,000
Prior Year Amended Budget 15-16 ( $ 18,169 I $ 2,831 $ 21,000
Estimated 9-30-16 $ 25,842 $ 4,158 I $ 30,000
iriMMffikairaitagiiiiiiiiiiiiihrida
BJB/bb 9-9-16 74
t' F 4e
i 0 i 1 i A
001-5220-054-008
HAZARDOUS MATERIALS TEAM-BUDGET LINE 134
The HazMat Team consists of 39 members. The team members are trained to deal with chemical spills, leaks and radiological
emergencies, as well as terrorism and weapons of mass destruction. The Districts 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
Spill/Leak Control Supplies $ 1,719 $ 281 $ 2,000
Replacement of Sampling Supplies $ 430 $ 70 $ 500
Replacement Level A Suits $ 2,579 $ 421 $ 3,000
Betts Emergewncy Unload Device $ 1,375 $ 225 $ 1,600
Safe Transport Lid Loc Dome Clamps $ 1,117 $ 183 $ 1,300
Communication Equipment in Suits $ 1,719 $ 281 $ 2,000
Recovery vessel Overpacks $ 4,298 $ 702 $ 5,000
MSA 4 Gas Monitor Supplies/Maintenance $ 516 $ 84 $ 600
$ - $ - $
TOTAL 16-17 BUDGET $ 13,754 $ 2,246 $ 16,000
'Prior Year Amended Budget 15-16 I $ 7,700 I $ 1,200 $ 8,900
Estimated 9-30-16 $ 7,700 I $ 1,200 $ 8,900
BJB/bb 9-9-16 75
?. 2,
161 £
1
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 2016-2017 budgeted amount reflects a decrease of$900 in comparison with the
2015-2016 Budget.
NN SDA BC SDA North Collier
HIGH ANGLE CONFINED SPACE
Protective Gear, Gloves, Eye Protection $ 1,032 $ 168 $ 1,200
Replacement Webbing $ 516 $ 84 $ 600
Replacement Equipment Bags $ 1,032 $ 168 $ 1,200
Hoisting Chains&Slings $ 688 $ 112 $ 800
Replacement Class Ill Harnesses $ 1,032 $ 168 $ 1,200
Replacement Victim Harness $ 258 $ 42 $ 300
Total-High Angle Confined Space $ 4,556 $ 744 $ 5,300
TRENCH/STRUCTURAL COLLAPSE
USAR Helmets for New Members $ 1,719 $ 281 $ 2,000
Hand Tools/Lumber/Hardware $ 2,450 $ 400 $ 2,850
Total-Trench/Structural Collapse $ 4,169 $ 681 $ 4,850
TOTAL 16-17 BUDGET $ 8,725 I $ 1,425 $ 10,150
Prior Year Amended Budget 15-16 $ 9,560 I $ 1,490 $ 11,050
Estimated 9-30-16 $ 6,891 I $ 1,109 $ 8,000
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
Boat Slip Annual Maintenance Fee $ 3,266 $ 534 $ 3,800
Miscellaneous Small Equipment $ 438 $ 72 $ 510
Ga,om AOS Transceiver $ 670 $ 110 $ 780
Replace Cushions and Covers $ 602 $ 98 $ 700
TOTAL $ 4,977 $ 813 $ 5,790
Prior Year Amended Budget 15-16 I $ 4,542 $ 708 $ 5,250
Estimated 9-30-16 I $ 4,542 I $ 708 $ 5,250
BJB/bb 9-9-16 76
b A i
d
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 $ 430 $ 70 $ 500
CERT Supplies $ 2,579 $ 421 $ 3,000
CERT Grant Purchases(Possible Grant
Funding) $ 8,596 $ 1,404 $ 10,000
TOTAL 16-17 BUDGET $ 11,605 I $ 1,895 $ 13,500
Prior Year Amended Budget 15-16 I $ 2,596 1 $ 404 I $ 3,000
Estimated 9-30-16 $ 6,030 $ 970 $ 7,000
ill,iLlak;
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 16-17 BUDGET I $ - $ - $ -
Prior Year Amended Budget 15-16 $ - I $ - $ -
Estimated 9-30-16 $ - $ - $ -
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, 3 engines and a ladder
truck approved in 15-16 and an additional replacement apparatus 16-17.
NN SDA , BC SDA North Collier
Equipment&App Lease Principal $ 269,840 $ 44,073 $ 313,913
Apparartus Lease-Interest $ 64,322 $ 10,506 $ 74,828
TOTAL 16-17 $ 334,162 $ 54,579 $ 388,741
Prior Year Amended Budget 15-16 $ 27,728 $ 4,320 $ 32,048
Estimated 9-30-16 $ 27,728 $ 4,320 $ 32,048
BJB/bb 9-9-16 77
w;r
001-5220-062-000,001-5220-064-003
CAPITAL-STATION IMPROVEMENTS&EQUIPMENT-BUDGET LINE 160
This budget line reflects expenditures for all of the Districts stations which meet the criteria 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 s;, .. an North Collier
Station#40
Fence $ 9,026 $ 1,474 $ 10,500
Entrance Security System $ 5,158 $ 842 $ 6,000
Total-Station#40 $ 14,183 $ 2,317 $ 16,500
Station#42
Replace Overhead Bay Doors(4) $ 36,103 $ 5,897 $ 42,000
Entrance Security System $ 5,158 $ 842 $ 6,000
Total-Station#42 $ 41,261 $ 6,739 $ 48,000
Station#43
Alarm System Upgrade $ 10,487 $ 1,713 $ 12,200
Truck Exhaust Fan $ 8,596 $ 1,404 $ 10,000
Entrance Security System $ 5,158 $ 842 $ 6,000
Total-Station#43 $ 24,241 $ 3,959 $ 28,200
Station#44
Exhaust System $ 12,894 $ 2,106 $ 15,000
Entrance Security System $ 5,158 $ 842 $ 6,000
Total-Station#44 $ 18,052 $ 2,948 $ 21,000
Station#45
Repair/Refurbish Burn Room in Training Tower $ 6,877 $ 1,123 $ 8,000
Replace Underground Propane Tank $ 5,845 $ 955 $ 6,800
Entrance Security System $ 5,158 $ 842 $ 6,000
Replace Table&Chairs-Board Room $ 12,894 $ 2,106 $ 15,000
Total-Station#45 $ 30,774 $ 5,026 $ 35,800
Station#46
Replace Overhead Bay Doors(4) $ 27,507 $ 4,493 $ 32,000
Entrance Security System $ 5,158 $ 842 $ 6,000
Total-Station#46 $ 32,665 $ 5,335 $ 38,000
Station#47
$ - $ -
Total-Station#47 $ - $ - $ -
Station#10
Metal Shed for Bunker Gear $ 2,579 $ 421 $ 3,000
$ - $ -
Total-Station#10 $ 2,579 $ 421 $ 3,000
Station#12
Air Compressor $ 1,075 $ 176 $ 1,250
Entrance Security System $ 5,158 $ 842 $ 6,000
Turn Around in Front Drive $ 2,579 $ 421 $ 3,000
Total-Station#12 $ 8,811 $ 1,439 $ 10,250
Essential Services#1 (Taylor Road)
Roll Up Overhead Doors(Maintenance Facility) $ 13,066 $ 2,134 $ 15,200
Fuel Management System $ 17,192 $ 2,808 $ 20,000
Exhaust System $ 4,126 $ 674 $ 4,800
Total-Essental Services#1 $ 34,384 $ 5,616 $ 40,000
BJB/bb 9-9-16 78
Essential Services#2("Station 11")
Remove and Rebuild Maintenance Facility $ 128,940 $ 21,060 $ 150,000
Total- Essential Services#2 $ 128,940 $ 21,060 $ 150,000
Sun Century
Roof Repair $ 34,384 $ 5,616 $ 40,000
Total-Sun Century $ 34,384 $ 5,616 $ 40,000
All Locations
Air Conditioner Replacements as Needed $ 21,490 $ 3,510 $ 25,000
Locution Additions $ 51,576 $ 8,424 $ 60,000
Total-All Locations $ 73,066 $ 11,934 $ 85,000
TOTAL CAPITAL PURCHASES-ALL
FACILITIES 16-17 $ 443,339 $ 72,411 $ 515,750
Prior Year Amended Budget 15-16 I $ 173,040 f $ 26,960 $ 200,000
Estimated 9-30-16 $ 129,210 I $ 20,790 $ 150,000
001-5220-064-001,200-202
CAPITAL PURCHASES-FIRE EQUIPMENT-BUDGET LINE 161
Purchases of capital fire equipment for the 2016-2017 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
two thermal imaging cameras and hydraulic tools for the new apparatus.
NN SDA BC SDA North Collier
Thermal Imaging Cameras(3)(El0, E46) $ 12,034 $ 1,966 $ 14,000
Hydraulic Tools-El0, E12, E45, E47 $ 105,731 $ 17,269 $ 123,000
Vehicle Stabilization Kit(1 for New App) $ 1,891 $ 309 $ 2,200
Wireless Headsets(6 Sets) $ 25,788 $ 4,212 $ 30,000
PPV Fans(E10&L47) $ 5,158 $ 842 $ 6,000
Replacement Fire Equipment $ 30,086 $ 4,914 $ 35,000
TOTAL 16-17 BUDGET $ 180,688 $ 29,512 $ 210,200
Prior Year Amended Budget 15-16 I $ 43,260 $ 6,740 I $ 50,000
Estimated 9-30-16 $ 34,456 I $ 5,544 $ 40,000
BJB/bb 9-9-16 79
el
t
0"
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
20 Sets Replacement Bunker Gear-Scheduled
to Go Out of Service $ 42,980 $ 7,020 $ 50,000
20 Sets Replacement Gear-Replacement
Positions $ 42,980 $ 7,020 $ 50,000
20 Sets Replacement Gear-Unexpected
Inspection Failur $ 42,980 $ 7,020 $ 50,000
Ballistic PPE(50%Grant Funded) $ 9,456 $ 1,544 $ 11,000
TOTAL 16-17 BUDGET $ 138,396 $ 22,604 $ 161,000
Prior Year Amended Budget 15-16 $ 86,520 $ 13,480 $ 100,000
Estimated 9-30-16 $ 123,529 $ 19,876 $ 143,405
001-5220-064-002
CAPITAL PURCHASES-MEDICAL EQUIPMENT-BUDGET LINE 163
NN SDA BC SDA North Collier
Training Simulator Equipment $ 17,192 $ 2,808 $ 20,000
Stretcher System for Vehicles $ 55,874 $ 9,126 $ 65,000
TOTAL 16-17 $ 73,066 I $ 11,934 I $ 85,000
Prior Year Amended Budget 15-16 $ 95,172 I $ 14,828 $ 110,000
Estimated 9-30-16 $ 54,704 I $ 10,296 $ 65,000
BJB/bb 9-9-16 80
001-5220-064-009, 120-5220-064-009
CAPITAL PURCHASES-COMMUNICATION EQUIPMENT-BUDGET LINE 164
NN SDA BC SDA North Collier
$
Vehicle Repeaters $ 8,596 $ 1,404 $ 10,000
TOTAL 16-17 BUDGET $ 8,596 I $ 1,404 $ 10,000
Prior Year Amended Budget 15-16 $ - $ - $ -
Estimated 9-30-16 $ - I $ - $ -
001-5220-064-013, 120-5220-064-013
CAPITAL PURCHASES-OFFICE EQUIPMENT-BUDGET LINE 165
NN SDA BC SDA North Collier
$
$
$ -
$ -
TOTAL 16-17 BUDGET $ - $ - $ -
Prior Year Amended Budget 15-16 $ - I $ - $ -
Estimated 9-30-16 $ - I $ - $ -
Variance 1t=1b'vs."16-17 'N
001-5220-064-010
CAPITAL PURCHASES-COMPUTERS-BUDGET LINE 166
NN SDA BC SDA North Collier
Servers $ 21,490 $ 3,510 $ 25,000
Hardware-Video Conferencing $ 85,960 $ 14,040 $ 100,000
Mobile Data Units(7) $ 30,086 $ 4,914 $ 35,000
Misc. Hardware $ 8,596 $ 1,404 $ 10,000
$ - $ -
TOTAL 16-17 BUDGET $ 146,132 $ 23,868 $ 170,000
Prior Year Amended Budget 15-16 $ 186,249 $ 29,018 $ 215,267
Estimated 9-30-16 $ 181,169 I $ 34,098 $ 215,267
BJB/bb 9-9-16 81
001-5220-064-006
CAPITAL PURCHASES-TRT EQUIPMENT-BUDGET LINE 167
NN SDA BC SDA North Collier
FEMA Approved Cutting Torch $ 1,289 $ 211 $ 1,500
Confined Space Communication System $ 8,424 $ 1,376 $ 9,800
TOTAL 16-17 BUDGET $ 9,713 I $ 1,587 $ 11,300
Prior Year Amended Budget 15-16 $ 1,730 $ 270 $ 2,000
'Estimated 9-30-16 I $ 1,730 I $ 270 $ 2,000 j
001-5220-064-016
CAPITAL PURCHASES-BOAT TEAM-BUDGET LINE 168
NN SDA BC SDA North Collier
Replacement Fire Pump $ 21,490 $ 3,510 $ 25,000
Victim Rescue Jet Ski $ 14,183 $ 2,317 $ 16,500
TOTALI6-17 BUDGET $ 35,673 1 $ 5,827 $ 41,500
Prior Year Amended Budget 15-16 1 $ 15,387 I $ 2,397 1 $ 17,784
Estimated 9-30-16 $ 14,959 I $ 2,815 $ 17,774
Variance-. ,-.,6. ss 6-i
001-5220-064-008,400-403
CAPITAL PURCHASES-TRAINING EQUIPMENT-BUDGET LINE 169
NN SDA BC SDA North Collier
TOTAL 16-17 BUDGET $ - $ - $ -
Prior Year Amended Budget 15-16 $ - $ - $ -
Estimated 9-30-16 $ 2,693 $ 507 $ 3,200
Variance-15-16 vs. 16-17-0%
001-5220-064-004
CAPITAL PURCHASES-VEHICLES-BUDGET LINE 170
NN SDA BC SDA North Collier
Vehicle-Training Officer $ 36,963 $ 6,037 $ 43,000
Replace BC 10 $ 48,632 $ 7,943 $ 56,575
Replace U401 $ 42,980 $ 7,020 $ 50,000
Replacement Vehicles(3) $ 120,344 $ 19,656 $ 140,000
TOTAL 15-16 BUDGET I $ 248,919 $ 40,656 $ 289,575
Prior Year Amended Budget 15-16 $ 177,366 I $ 27,634 $ 205,000
Estimated 9-30-16 $ 177,366 $ 27,634 I $ 205,000
Variance- 15-16 vs. 16-17-41%
BJB/bb 9-9-16 82
001-5220-064-019,110-113
CAPITAL PURCHASES-SHOP EQUIPMENT-BUDGET LINE 171
NN SDA BC SDA North Collier
Portable Lift Equipment(Apparatus) $ 34,707 $ 5,669 $ 40,376
Shop Floor Cleaner $ 1,891 $ 309 $ 2,200
Lift Equipment-Support Vehicles $ 25,788 $ 4,212 $ 30,000
TOTAL 16-17 BUDGET $ 62,386 $ 10,190 $ 72,576
Prior Year Amended Budget 15-16 I $ - $ - I $ -
Estimated 9-30-16 I $ - $ - $ -
001-5220-064-023
CAPITAL PURCHASES-LOGISTICS/WAREHOUSE-BUDGET LINE 172
NN SDA BC SDA North Collier
TOTAL 16-17 BUDGET $ - $ - $ -
Prior Year Amended Budget 15-16 I $ - $ - $ -
Estimated 9-30-16 I $ - I $ - $ -
001-5220-064-015
CAPITAL PURCHASES-HAZMAT TEAM-BUDGET LINE 173
NN SDA BC SDA ,. North Collier
Honda EU 3000iS Portable Inverter Generator $ 1,719 $ 281 $ 2,000
MultiRae CGI Monitor $ 3,954 $ 646 $ 4,600
TOTAL 16-17 BUDGET $ 5,673 $ 927 $ 6,600
Prior Year Amended Budget 15-16 $ 1,730 $ 270 $ 2,000
Estimated 9-30-16 $ 1,730 $ 270 $ 2,000
001-5220-064-014
CAPITAL PURCHASES-FIRE APPARATUS-BUDGET LINE 174
NN SDA BC SDA North Collier
$ -
TOTAL 15-16 BUDGET $ - $ - $ -
Prior Year Amended Budget 15-16 I $ - I $ - $ -
Estimated 9-30-16 $ - $ - $ -
BJB/bb 9-9-16 83
6 I .A A,
1
„tu
001-5220-064-007
CAPITAL PURCHASES-DIVE TEAM-BUDGET LINE 175
NN SDA BC SDA North Collier
Rapid Dive Pack(E12) $ 1,715 $ 280 $ 1,995
Interspior Full Face Mask $ 935 $ 153 $ 1,088
TOTAL 16-17 BUDGET $ 2,650 I $ 433 $ 3,083
Prior Year Amended Budget 15-16 $ - I $ - I $ -
Estimated 9-30-16 $ - $ - $ -
001-5220-064-011
CAPITAL PURCHASES-FIRE PREVENTION-BUDGET LINE 176
NN SDA BC SDA North Collier
TOTAL 16-17 BUDGET $ - $ - $ -
Prior Year Amended Budget 15-16 I $ - I $ - $ -
Estimated 9-30-16 $ - I $ - $ -
+ `. i. 's-iCk: t kc is tat
CAPITAL PURCHASES-LAND-BUDGET LINE 178
NN SDA BC SDA North Collier
TOTAL 16-17 BUDGET $ - I $ - $ -
Prior Year Amended Budget 15-16 1 $ - I $ - $ -
Estimated 9-30-16 $ - $ - $ -
BJB/bb 9-9-16 84
16 1 1
2
NORTH COLLIER FIRE CONTROL
AND RESCUE DISTRICT
BASIC FINANCIAL STATEMENTS
TOGETHER WITH ADDITIONAL REPORTS
NINE MONTH PERIOD ENDED
SEPTEMBER 30,2015
16 1 1 A 2
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
FUND FINANCIAL STATEMENTS:
Governmental Funds:
Balance Sheet 7
Reconciliation of the Balance Sheet of Governmental Funds
to the Statement of Net Position 8
Statement of Revenues,Expenditures and Changes
in Fund Balance 9
Reconciliation of the Statement of Revenues,Expenditures and Changes
in Fund Balance of Governmental Funds to the Statement of Activities 10
Fiduciary Fund-Firefighters'Pension Plan:
Statement of Fiduciary Net Position 11
Statement of Changes in Fiduciary Net Position 12
NOTES TO THE FINANCIAL STATEMENTS 13-74
OTHER INFORMATION
COMBINING FINANCIAL STATEMENTS BY SERVICE DELIVERY AREAS
Governmental Funds
Combining Balance Sheet-General Fund-by Service Delivery Areas 75
Combining Statement of Revenues,Expenditures,and Changes in Fund Balances-
General Fund-by Service Delivery Areas 76
REQUIRED SUPPLEMENTARY INFORMATION OTHER THAN MD&A
NORTH NAPLES SERVICE DELIVERY AREA
BUDGET TO ACTUAL COMPARISON-MAJOR FUNDS(General and Special Revenue Funds)
Statement of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual-
General Fund-Summary Statement 77
Statement of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual-
General Fund-Detailed Statement 78-80
Statement of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual-
Impact Fee Fund-Summary Statement 81
Statement of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual-
Impact Fee Fund-Detailed Statement 82
J. 6 I z 'naCi.;
TABLE OF CONTENTS(CONTINUED)
Page(s)
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 83
Statement of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual-
Inspection Fee Fund-Detailed Statement 84-85
BIG CORKSCREW ISLAND SERVICE DELIVERY AREA
BUDGET TO ACTUAL COMPARISON-MAJOR FUNDS(General and Special Revenue Funds)
Statement of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual-
General Fund-Summary Statement 86
Statement of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual-
General Fund-Detailed Statement 87-89
Statement of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual-
Impact Fee Fund-Summary Statement 90
Statement of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual-
Impact Fee Fund-Detailed Statement 91
OTHER REQUIRED SUPPLEMENTARY INFORMATION
Schedule of District's Proportionate Share of the Net Pension Liability-Florida Retirement
System Plan(FRS) 92
Schedule of District Contributions-Florida Retirement System Plan(FRS) 92
Schedule of District's Proportionate Share of the Net Pension Liability-Health Insurance
Subsidy Pension Plan(HIS) 93
Schedule of District Contributions-Health Insurance Subsidy Pension Plan(HIS) 93
Notes to the Required Supplementary Information 94-95
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 96-97
Independent Accountant's Report on Compliance with
Section 218.415,Florida Statutes 98
Independent Auditor's Report to Management 99-101
Management's Response to Independent Auditor's Report to Management Exhibit
I 6 1 1 h.
uscAN Affiliations
„ Florida Institute of Certified Public Accountants
^ � �9 �� American Institute of Certified Public Accountants
t� Private Companies Practice Section
Certified Public Accountants&Consultants Tax Division
INDEPENDENT AUDITOR'S REPORT
Board of Commissioners
North Collier Fire Control and Rescue District
1885 Veterans Park Drive
Naples,Florida 34109-0492
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities and each major fund
of North Collier Fire Control and Rescue District(the"District")as of and for the nine month period ended
September 30,2015,and the related notes to the financial statements,which collectively comprise the District's
basic financial statements as listed in the table of contents.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in
accordance with accounting principles generally accepted in the United States of America;this includes the
design,implementation,and maintenance of internal control relevant to the preparation and fair presentation of
financial statements that are free from material misstatement,whether due to fraud or error.
Auditor's Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit.We did not audit
the financial statements of North Collier Fire Control and Rescue District Firefighters'Pension Fund("Pension
Fund")as of and for the year ended September 30,2015,which represent 100%of the assets,liabilities and net
position as well as 100%of the revenue and expenses of the District's Fiduciary Fund. Those financial
statements were audited by other auditors whose report thereon has been furnished to us,and our opinion,
insofar as it relates to the amounts included for North Collier Fire Control and Rescue District Firefighters'
Pension Trust Fund,is based on the report of the other auditors. We also did not audit the financial statements
of the Florida Retirement System Pension Plan(FRS)or Health Insurance Subsidy Pension Plan(HIS)as of and
for the year ended June 30,2015. The District is required to record its proportionate share of the FRS and HIS
liability in the District's government-wide financial statements as of September 30,2015 and for the nine month
period then ended. The Florida Retirement System financial statements were audited by other auditors whose
reports have been furnished to us,and our opinion,insofar as it relates to the amounts included for the
District's government-wide financial statements,are based on the reports of the other auditors. We conducted
our audit in accordance with auditing standards generally accepted in the United States of America and the
standards applicable to financial audits contained in Government Auditing Standards,issued by the
Comptroller General of the United States of America. Those Standards require that we plan and perform the
audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the
financial statements. The procedures selected depend on the auditor's judgment,including the assessment of
the risks of material misstatement of the financial statements,whether due to fraud or error. In making those
risk assessments,the auditor considers internal control relevant to the entity's preparation and fair
INTEGRITY ,......e. SERVICE .....e... EXPERIENCE
12621 World Plaza Lane, Building 55 •Fort Myers,FL 33907• Phone: (239)333-2090 • Fax: (239)333-2097
6 A
L
Board of Commissioners
North Collier Fire Control and Rescue District
Page 2
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 overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our
audit opinions.
Summary of Opinions
Opinion Unit Type of Opinion
Governmental Activities Unmodified
General Fund Unmodified
Impact Fee Fund Unmodified
Inspection Fee Fund Unmodified
Firefighters'Pension Trust Fund Unmodified
Opinions
Unmodified Opinions
In our opinion,based on our audit and the report of other auditors,the financial statements referred to above
present fairly,in all material respects,the respective financial position of the governmental activities and each
major and non-major fund of North Collier Fire Control and Rescue District as of September 30,2015,and the
respective changes in financial position,for the nine month period then ended in accordance with accounting
principles generally accepted in the United States of America.
Emphasis of Matter
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 initial operating period ended September 30,2015,and for the nine(9)month period then ended
of the North Collier Fire Control and Rescue District as a result of the merger. The merger is further discussed
in Note A within these financial statements.
Emphasis of a Matter
During the nine month period ended September 30,2015,the District adopted GASB Statement No.68,
Accounting and Financial Reporting for Pensions,an amendment of GASB Statement No.27,which is a
change in accounting principle that requires an employer participating in a defined benefit pension plan to
report the employer's proportionate share of the net pension liability of the defined benefit pension plan. This
affects the comparability of amounts reported in the 2014-15 fiscal year with the amount reported for the 2013-14
fiscal year. As a result of the implementation of GASB 68,the District reported a restatement of net position for
the change in accounting principle of$7,857,862(see Note K). The auditor's opinion was not modified
with respect to the restatement.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management's
discussion and analysis on pages i-xi,Schedule of the District's Proportionate Share of the Net Pension
1 6 1 182
Board of Commissioners
North Collier Fire Control and Rescue District
Page 3
Liability-Florida Retirement System Pension Plan(FRS),Schedule of District Contributions-Florida Retirement
System Pension Plan(FRS),Schedule of the District's Proportionate Share of the Net Pension Liability-Health
Insurance Subsidy Pension Plan(HIS),Schedule of District Contributions-Health Insurance Subsidy Pension
Plan(HIS)and Notes to the Required Supplementary Information,as listed in the table of contents,be presented
to supplement the basic financial statements. Such information,although not a part of the basic financial
statements,is required by the Governmental Accounting Standards Board which considers it to be an essential
part of financial reporting for placing the basic financial statements in an appropriate operational,economic,or
historical context. We have applied certain limited procedures to the required supplementary information-
management's discussion and analysis(MD&A),Schedule of the District's Proportionate Share of the Net
Pension Liability-Florida Retirement System Pension Plan(FRS),Schedule of District Contributions-Florida
Retirement System Pension Plan(FRS),Schedule of the District's Proportionate Share of the Net Pension Liability
-Health Insurance Subsidy Pension Plan(HIS),Schedule of District Contributions-Health Insurance Subsidy
Pension Plan(HIS),and Notes to the Required Supplementary Information,as listed in the table of contents,in
accordance with auditing standards generally accepted in the United States of America,which consisted of
inquiries of management about the methods of preparing the information and comparing the information for
consistency with management's responses to our inquiries,the basic financial statements,and other
knowledge we obtained during our audit of the basic financial statements.We do not express an opinion or
provide any assurance on the required supplementary information-management's discussion and analysis
(MD&A), Schedule of the District's Proportionate Share of the Net Pension Liability-Florida Retirement
System Pension Plan(FRS),Schedule of District Contributions-Florida Retirement System Pension Plan(FRS),
Schedule of the District's Proportionate Share of the Net Pension Liability-Health Insurance Subsidy Pension
Plan(HIS),Schedule of District Contributions-Health Insurance Subsidy Pension Plan(HIS),and Notes to the
Required Supplementary Information,as listed in the table of contents,because the limited procedures do not
provide us with sufficient evidence to express an opinion or provide any assurance.
Other Required Supplementary Information
Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively
comprise North Collier Fire Control and Rescue District's basic financial statements.The required
supplementary information other than MD&A-budgetary comparison information is presented for purposes
of additional analysis and is not a required part of the basic financial statements.The required supplementary
information other than MD&A budgetary comparison information is the responsibility of management and was
derived from and relates directly to the underlying accounting and other records used to prepare the basic
financial statements. Such information has been subjected to the auditing procedures applied in the audit of
the basic financial statements and certain additional procedures,including comparing and reconciling such
information directly to the underlying accounting and other records used to prepare the basic financial
statements or to the basic financial statements themselves,and other additional procedures in accordance with
auditing standards generally accepted in the United States of America. In our opinion,the required
supplementary information other than MD&A-budgetary comparison information is fairly stated,in all
material respects,in relation to the basic financial statements as a whole.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively
comprise the District's basic financial statements. The combining financial statements and schedules,the
introductory section and statistical section,as listed in the table of contents,are presented for purposes
of additional analysis and are not a required part of the basic financial statements.
6 1 c‘,
Board of Commissioners
North Collier Fire Control and Rescue District
Page 4
The combining financial statements and schedules are the responsibility of management and were derived from
and relate directly to the underlying accounting and other records used to prepare the basic financial
statements. Such information has been subjected to the auditing procedures applied in the audit of the basic
financial statements and certain additional procedures,including comparing and reconciling such information
directly to the underlying accounting and other records used to prepare the basic financial statements or to the
basic financial statements themselves,and other additional procedures in accordance with auditing standards
generally accepted in the United States of America. In our opinion,the combining and individual fund
financial statements are fairly stated,in all material respects,in relation to the basic financial statements as a
whole.
Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively
comprise the District's basic financial statements. The Exhibit-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
assurance on it.
Other Reporting Required by Section 218.415, Florida Statutes
In accordance with Section 218.415,Florida Statutes,we have also issued a report dated May 24,2016,on
our consideration of North Collier Fire Control and Rescue District's compliance with provisions of Section
218.415,Florida Statutes. The purpose of that report is to describe the scope of our testing of compliance and
the results of that testing,and to provide an opinion on compliance with the aforementioned Statute. That
report is an integral part of an audit performed in accordance with Sections 218.39 and 218.415,Florida Statutes
in considering North Collier Fire Control and Rescue District's compliance with Section 218.415,Florida Statutes.
Other Reporting Required by Government Auditinif Standards
In accordance with Government Auditing Standards,we have also issued our report dated May 24,2016,on
our consideration of the District's internal control over financial reporting and on our tests of its compliance
with certain provisions of laws,regulations,contract and grant agreements and other matters. The purpose of
that report is to describe the scope of our testing of internal control over financial reporting and compliance
and the results of that testing,and not to provide an opinion on internal control over financial reporting or on
compliance. That report is an integral part of an audit performed in accordance with Government Auditing
Standards in considering North Collier Fire Control and Rescue District's internal control over financial
reporting and compliance.
. /IltotttiViV ealleiel./ 144.
TUSCAN&COMPANY,P.A.
Fort Myers,Florida
May 24,2016
6 1 1
MANAGEMENT'S DISCUSSION
AND ANALYSIS
(MD&A)
1 6 2
Management's Discussion and Analysis
of Financial Statements FYE September 30,2015
This Discussion and Analysis of the North Collier Fire Control and Rescue District's
("The District")basic financial statements is provided to assist the reader in
understanding the District's financial activities and significant changes in ending
financial position for the nine month period ended September 30, 2015. These statements
implement the requirements of GASB Statements#34 and#68 and incorporate those
annual reporting requirements, as well as the financial statement format and presentation.
Contained within are the basic financial statements, consisting of the government-wide
financial statements, governmental fund financial statements and notes to the financial
statements. This Discussion and Analysis will also provide an analytical overview of
these statements. No comparison of the District's financial position as compared to the
previous fiscal year is possible since the District was created and effective as of January
1, 2015. Therefore,these financial statements reflect financial activity for the nine month
period ended September 30, 2015.
Effective September 30, 2015, the District adopted the provisions of Governmental
Accounting Standards Board Statement No. 68 "Accounting and Financial Reporting for
Pensions" (Statement No. 68). The implementation of this accounting standard requires
the District to report its actuarially determined net pension liability of the Firefighters'
Pension Plan and the Florida Retirement System(FRS and HIS)of$7,098,671 in the
government-wide financial statements as of September 30, 2015. It also requires
additional disclosure in the notes related to the financial statements and restatement of the
prior year net position in the amount of$7,857,862.
District Merger
On February 6, 2014, the North Naples Fire Control and Rescue District entered into an
Interlocal Agreement with Big Corkscrew Island Fire Control and Rescue District to
merge the two districts. Both District Boards adopted a resolution identifying their
intention 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
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 January 1, 2015, the North Collier Fire Control and Rescue
District was officially formed by merger of the two Districts. 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. Pursuant to that enabling legislation, each service
delivery area(identified by the geographic boundaries of the former North Naples Fire
Control and Rescue District and the Big Corkscrew Island Fire Control and Rescue
District) shall be a separate taxing unit, with the North Naples Service Delivery Area
authorized to levy a millage rate of up to 1 mill and the Big Corkscrew Island Service
Delivery Area authorized to levy a millage rate of up to 3.75 mills. The budget of the
District shall be comprised of separate budgets of each service delivery area until such
time as there is one millage rate levied districtwide and the taxing subunits have been
eliminated. Until such time, a cost allocation methodology shall be used and there shall
be separate budgets and cash reserves for each service delivery.
BJB/bb 6-11-16 i
rit1611 , Ito
District Highlights
1. At September 30, 2015, the District's assets exceeded its liabilities,resulting in net
assets of$31,806,678. Prior to the effects of GASB#68 on the Firefighters'
Retirement Plan.
2. The District had$1,423,812 of unrestricted net assets at September 30, 2015 that can
be used to meet the District's ongoing obligations.
Government-wide Financial Statements
Government-wide financial statements (Statement of Net Position and Statement of
Activities found on pages 5 and 6) are intended to allow a reader to assess a
government's operational accountability. Operational accountability is defined as the
extent to which the government has met its operating objectives efficiently and
effectively, using all resources available for that purpose, and whether it can continue to
meet its objectives for the foreseeable future. Government-wide financial statements
concentrate on the District as a whole and do not emphasize fund types.
The Statement of Net Position(page 5)presents information on all of the District's assets
and liabilities, with the difference between the two reported as net assets. The District's
capital assets are included in this statement and reported net of their accumulated
depreciation.
The Statement of Activities (page 6)presents revenue and expense information showing
how the District's net assets changed during the fiscal year. Both statements are
measured and reported using the economic resource measurement focus (revenues and
expenses)and the accrual basis of accounting(revenue recognized when earned and
expense recognized when incurred).
Governmental Fund Financial Statements
The accounts of the District are organized on the basis of governmental funds, each of
which is considered a separate accounting entity. The operations of each fund are
accounted for with a separate set of self-balancing accounts that comprise its assets,
liabilities, fund equity or retained earnings, revenues and expenditures. Government
resources are allocated to and accounted for in individual funds based upon the purpose
for which they are to be spent and the means by which spending activities are controlled.
Governmental fund financial statements (found on pages 7 and 9) are prepared on the
modified accrual basis using the current financial resources measurement focus. Under
the modified accrual basis of accounting, revenues are recognized when they become
measurable and available as net current assets.
Notes to the Financial Statements
The notes to the financial statements explain in detail some of the data contained in the
preceding statements and begin on page 13. These notes are essential to a full
understanding of the data provided in the government-wide and fund financial statements.
Government-Wide Financial Analysis
The government-wide financial statements are designed so that the user can determine if
the District's financial condition is better or worse than the prior year. However, since
the statements for the nine month period ended September 30, 2015 represent the first
BJB/bb 6-11-16 ii
16 1 1 A2
fiscal period of the North Collier Fire Control and Rescue District, no comparison to a
prior year is possible, so the financial statements are intended to provide the user the
District's initial financial condition and financial activity for the nine month period ended
September 30, 2015.
Summary Statement of Net Position
September 30,2015
Assets: 2015
Current and Other Assets $ 17,215,466
Capital Assets 30,913,073
Total Assets 48,128,539
Deferred Outflows of Resources—Pensions 6,994,515
Liabilities:
Current Liabilities 2,509,067
Non-Current Liabilities 11,730,921
Total Liabilities 14,239,988
Deferred Inflows of Resources—Pension 9,076,388
Net Position:
Net Investment in Capital Assets 30,373,570
Restricted 9,296
Unrestricted 1,423,812
Total Net Position $ 31,806.678
Current and other assets represent 36 percent of total assets at September 30, 2015.
Current assets at September 30, 2015 are comprised of unrestricted cash balances of
$8,723,137, restricted cash of $1,544,714, unrestricted investments of $6,010,518, due
from other governments of $472,433, other receivables of $221,188 and other assets of
$243,476. The balances of unrestricted cash represent amounts that are available for
spending at the discretion of the Board of Fire Commissioners of the District. Restricted
cash balances are comprised of the impact fee funds restricted for the purchase of capital
assets, and unspent inspections fee revenue restricted to support the inspection of new
construction.
The net investment in capital assets represent 95 percent of net position at September 30,
2015. 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 $1,423,812
represents resources available for spending at September 30, 2015.
BJB/bb 6-11-16 ill
161 1 i2
Summary of Revenues,Expenses and Changes in Net Assets
For the Nine Month Period Ended September 30,2015
Revenues: 2015
General Revenues
Ad Valorem Taxes $ 4,013,065
Charges for Services 1,826,219
Program Revenues
Grants 32,803
Miscellaneous
Impact Fees 1,745,626
Investment Earnings 68,837
Gain (Loss)on Disposition of
Capital Assets (13,605)
Other 313,700
Total Revenues 7,986,645
Expenses:
Public Safety—Fire/Rescue Service 23,599,435
Increase(Decrease)in Net Position (15,612,790)
Net Position-Beginning of Year, as restated 47,419,468
Net Position-End of Year $31,806,678
It must be noted that Ad Valorem tax revenue received for the first fiscal year of the
North Collier Fire Control and Rescue District reflects taxes received only for the nine
month period from January 1, 2015 through September 30, 2015. The majority of Ad
Valorem revenue for each of the taxing subunits was received between October 1, 2014
and December 30, 2014, prior to the dissolution of the North Naples Fire Control and
Rescue District and the Big Corkscrew Island Fire Control and Rescue District and the
establishment of the North Collier Fire Control and Rescue District. Therefore, the Ad
Valorem tax revenue reflected in the initial financial statements for the North Collier Fire
Control and Rescue District is artificially low, and significantly lower than the projected
annual Ad Valorem tax revenue for future years.
BJB/bb 6-11-16 iV
16 1 1 A 2
The respective Boards of the taxing subunits adopted millage rates of.95 mils (North
Naples taxing subunit)or$0.95 for every$1,000 of taxable property value, and 3.50 mils
(Big Corkscrew Island taxing subunit), or$3.50 for every$1,000 of taxable property
value.
Fund Balance—Governmental Fund Financial Statements
Staff has worked hard to meet the Board of Fire Commissioners' directive to maintain the
fund balance and cash reserves of the General Fund to solidify the District's financial
position. The total fund balance of the General Fund, was $14,786,918 at September 30,
2015, including the nonspendable amount of$243,476 restricted for prepaid expenses,
and$14,543,442 in assigned reserves.
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 unassign a portion of these reserves to fund the District's operations should
property values fall or other unforeseen circumstances arise. The following General Fund
Assigned Reserves were approved for the nine month period ended September 30, 2015:
NonSpendable Fund Balance Amount
General Fund Prepaid Expenses $ 243,476
Assigned Fund Balance Amount
Operating Reserve—First Quarter $ 7,250,000
Minimum Operating Reserve per Policy 3,100,000
Health insurance Claim Reserve 629,973
Protective Gear 75,000
Vehicle Replacement 175,000
Fire Equipment 300,000
Emergency Reserve 1,776,282
Fire Apparatus 1,000,000
Community Outreach 3,500
Radio Replacement 21,718
Station Improvements &Equip. 191,069
Station#46 Improvements 20,900
Total Assigned Reserves $14,543,442
Total General Fund Reserves $14,786,918
The assigned reserves have been established bythe Board of Fire Commissioners to meet
g
the future needs of the District, including operating expenses for the first quarter of the
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.
BJB/bb 6-11-16 V
161
2
Impact Fees
The North Naples Taxing Subunit Board of Fire Commissioners opted to waive impact
fees for the 2012-2013 fiscal 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 at the full rate.
For the nine month period of January 1, 2015 through September 30, 2015, the North
Naples Taxing Subunit received impact fees in the amount of$1,740,724 and the Big
Corkscrew Taxing Subunit received $331,870 which is reflective of the growth occurring
throughout the District. Total Impact Fee Fund expenses of$1,063,247 largely consisted
of the cost to complete construction and equip Station#48, which opened in March of
2015. 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 the transfer of
$703,891 from the Impact Fee Fund to the General Fund at the end of FYE 9-30-15.
Inspection Fees
The Inspection Fee Fund exists only in the North Naples taxing subunit. Inspection fee
revenue for the nine month period ended September 30, 2015 was $1,434,734, again
reflective of the growth and new construction occurring within the District. Expenses
totaled$1,432,146.
Budgetary Highlights
Budget versus actual comparisons are reported in the required supplementary information
other than management's discussion and analysis on pages 77 through 99 and are
reflected by taxing subunit. The variances in budget to actual are due to the fact that the
budgeted revenue and expenses are for the full fiscal year, and based on the independent
budgets adopted by the North Naples Fire Control and Rescue District and the Big
Corkscrew Island Fire Control and Rescue District prior to the merger. The actual
revenue and expenses recorded are for the nine month period of January 1, 2015 through
September 30, 2015, or 75% of the fiscal year. Therefore, variances, especially in
revenue, are significant.
Capital Assets
Non-depreciable capital assets include land and construction in progress. Depreciable
assets include buildings, improvements other than buildings,equipment, furniture and
vehicles.
The following is a schedule of the District's capital assets as of September 30, 2015.
Capital Assets
September 30,2015
Capital Assets 2015
Land $11,947,895
Construction in Progress 1,130,645
Total Capital Assets not Depreciated 13,078,540
Assets Held Under Capital Lease 160,240
Buildings 20,104,344
BJB/bb 6-11-16 vi
6 1 1 A2
Vehicles 10,000,490
Office Equipment 1,675,316
Equipment&Machinery 3,637,256
Total Capital Assets Being Depreciated 35,577,646
Accumulated Depreciation
Assets Held Under Capital Lease (64,542)
Buildings ( 6,392,330)
Vehicles ( 7,567,741)
Office Equipment ( 1,173,796)
Equipment&Machinery ( 2,544,704)
Total Accumulated Depreciation (17,743,113)
Total Capital Assets being Depreciated,
Net 17,834,533
Capital Assets—Net of Depreciation 30,913,073
Less: Capital Lease and Note Payables (539,503)
Net Investment in Capital Assets $30.373,570
For additional information on the District's capital assets, see Note E on pages 33
through 35.
Debt Administration
As of September 30, 2015,the District had long term obligations of$11,820,736. That
debt consists of:
1. Compensated absences (accrued vacation liability)in the amount of$1,965,499.
2. OPEB obligation of$2,217,063,representing post employment health insurance
obligations pursuant to GASB No. 45.
3. Capital lease for medical equipment in the amount of$79,503. 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.
4. Note payable for the purchase of land in the amount of$460,000.
5. Pension liability(FRS)in the amount of$4,935,293. (see Note F)
6. Pension liability(HIS)in the amount of$2,155,823 (see Note F)
7. Pension liability(Ch. 175)in the amount of$7,555 (see Note F)
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, Chief Financial Officer, North Collier Fire Control and Rescue District, 1885
Veteran's Park Drive, Naples, FL 34109, 239-597-3222, e-mail:
bbronsdon@northcollierfire.com.
BJB/bb 6-11-16 Vii
1 he
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 5 of 101
STATEMENT OF NET POSITION
September 30,2015 Governmental
Activities
ASSETS
Current assets:
Cash and cash equivalents $ 8,723,137
Restricted cash and cash equivalents 1,544,714
Investments 6,010,518
Due from other governments 472,433
Other receivables 221,188
Other assets 243,476
Total current assets 17,215,466
Noncurrent assets:
Capital assets:
Land 11,947,895
Construction in progress 1,130,645
Depreciable buildings,equipment,and vehicles
(net of$17,743,113 accumulated depreciation) 17,834,533
Total noncurrent assets 30,913,073
TOTAL ASSETS 48,128,539
DEFERRED OUTFLOWS OF RESOURCES-PENSIONS 6,994,515
LIABILITIES
Current liabilities:
Accounts payable and accrued expenses 1,349,443
Retainage payable -
Contract deposits 7,500
Unearned revenue 1,062,309
Current portion of long-term obligations 89,815
Total current liabilities 2,509,067
Noncurrent liabilities:
Noncurrent portion of long-term obligations 11,730,921
TOTAL LIABILITIES 14,239,988
DEFERRED INFLOWS OF RESOURCES-PENSIONS 9,076,388
NET POSITION
Net investment in capital assets 30,373,570
Restricted 9,296
Unrestricted 1,423,812
TOTAL NET POSITION $ 31,806,678
The accompanying notes are an integral part of this statement.
ibi I h
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 6 of 101
STATEMENT OF ACTIVITIES
Nine Month Period ended September 30,2015
Governmental
Activities
EXPENSES
Governmental Activities
Public Safety-Fire Protection
Personnel services $ 19,522,302
Operating expenses 2,910,819
Depreciation 1,145,952
Interest and fiscal charges 20,362
TOTAL EXPENSES-GOVERNMENTAL ACTIVITIES 23,599,435
PROGRAM REVENUES
Charges for services 1,826,219
Operating grants and contributions 32,803
NET PROGRAM EXPENSES 21,740,413
GENERAL REVENUES
Ad Valorem taxes 4,013,065
Impact fees 1,745,626
Interest 68,837
Loss on disposition of capital assets (13,605)
Other 313,700
TOTAL GENERAL REVENUES 6,127,623
DECREASE IN NET POSITION (15,612,790)
NET POSITION-Beginning of the year,as restated(see Note K) 47,419,468
NET POSITION-End of the year $ 31,806,678
The accompanying notes are an integral part of this statement.
2
1611 i4
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 7 of 101
BALANCE SHEET - GOVERNMENTAL FUNDS
September 30,2015
Total
General Impact Fee Impact Fee Inspection Fee Governmental
Fund Fund-NN Fund-BCI Fund-NN Funds
ASSETS
Cash and cash equivalents $ 8,723,137 $ - $ - $ - $ 8,723,137
Restricted cash and cash equivalents - 49,137 997,449 498,128 1,544,714
Investments 6,010,518 - - - 6,010,518
Due from other governments 200,502 69,471 62,507 139,953 472,433
Due from other funds 2,019,028 1,423,055 3,291 50 3,445,424
Other receivables 202,431 18,757 - - 221,188
Prepaid expenses 243,476 - - - 243,476
•
TOTAL ASSETS $ 17,399,092 $ 1,560,420 $ 1,063,247 $ 638,131 $ 20,660,890
LIABILITIES AND FUND BALANCE
LIABILITIES
Accounts payable and accrued expenses $ 1,178,278 $ 170,227 $ 938 $ - $ 1,349,443
Retainage payable - - - - -
Due to other funds 1,426,396 1,390,193 - 628,835 3,445,424
Contract deposits 7,500 - - - 7,500
Unearned revenue - - 1,062,309 - 1,062,309
TOTAL LIABILTI hS 2,612,174 1,560,420 1,063,247 628,835 5,864,676
FUND BALANCE
Nonspendable 243,476 - - - 243,476
Restricted - - - 9,296 9,296
Assigned 14,543,442 - - - 14,543,442
Unassigned - - - - -
TOTAL FUND BALANCE 14,786,918 - - 9,296 14,796,214
TOTAL LIABILITIES AND
FUND BALANCE $ 17,399,092 $ 1,560,420 $ 1,063,247 $ 638,131 $ 20,660,890
The accompanying notes are an integral part of this statement.
1611
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 8 of 101
RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL
FUNDS TO THE STATEMENT OF NET POSITION
September 30,2015
Amount
Total fund balance of governmental funds $ 14,796,214
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 11,947,895
Construction in progress 1,130,645
13,078,540
Governmental capital assets being depreciated:
Building,equipment and vehicles 35,577,646
Less accumulated depreciation (17,743,113)
17,834,533
Deferred outflows and deferred inflows related to pensions are applied to
future periods and,therefore,are not reported in the governmental funds.
Deferred outflows related to pensions 6,994,515
Deferred inflows related to pensions (9,076,388)
(2,081,873)
Long-term obligations are not due and payable in the current period
and therefore are not reported in the funds.
Net pension liability-FRS (4,935,293)
Net pension liability-HIS (2,155,823)
Net pension liability-FPT (7,555)
Net OPEB obligation (2,217,063)
Capital lease (79,503)
Note payable (460,000)
Compensated absences (1,965,499)
(11,820,736)
Elimination of interfund amounts:
Due to other funds (3,445,424)
Due from other funds 3,445,424
Total net position of governmental activities $ 31,806,678
The accompanying notes are an integral part of this statement.
1
I 6 1
/42
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 9 of 101
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE - GOVERNMENTAL FUNDS
Nine Month Period ended September 30,2015
Total
General Impact Fee Impact Fee Inspection Fee Governmental
Fund Fund-NN Fund-BCI Fund-NN Funds
REVENUES
Ad Valorem taxes $ 4,013,065 $ - $ - $ - $ 4,013,065
Intergovernmental revenue: -
State firefighter supplement 32,803 - - - 32,803
Federal grants - - - - 11
-
Charges for services:
Inspection fees and other 391,935 - - 744,996 1,136,931
Plan review fees - - - 689,288 689,288
Impact fees - 1,740,724 4,902 - 1,745,626
Miscellaneous:
Interest 67,998 369 20 450 68,837
Other 313,644 - 56 - 313,700
TOTAL REVENUES 4,819,445 1,741,093 4,978 1,434,734 8,000,250
EXPENDITURES
Current
Public safety
Personnel services 16,328,261 - - 1,376,981 17,705,242
Operating expenditures 2,824,567 26,109 4,978 55,165 2,910,819
Capital outlay 290,005 990,731 - - 1,280,736
Debt service:
Principal reduction 24,036 - - - 24,036
Interest and fiscal charges - 20,362 - - 20,362
TOTAL EXPENDITURES 19,466,869 1,037,202 4,978 1,432,146 21,941,195
EXCESS OF REVENUES
OVER(UNDER)EXPENDITURES (14,647,424) 703,891 - 2,588 (13,940,945)
OTHER FINANCING SOURCES AND USES
Proceeds from disposition of capital assets - - - - -
Transfers in 703,891 - - - 703,891
Transfers out - (703,891) - - (703,891)
TOTAL OTHER FINANCING SOURCES
AND USES 703,891 (703,891) - - -
EXCESS OF REVENUES AND OTHER
FINANCING SOURCES OVER(UNDER)
EXPENDITURES AND OTHER
FINANCING USES (13,943,533) - - 2,588 (13,940,945)
FUND BALANCE-Beginning of the year 28,730,451 - - 6,708 28,737,159
FUND BALANCE-End of the year $ 14,786,918 $ - $ - $ 9,296 $ 14,796,214
The accompanying notes are an integral part of this statement.
.�
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NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 10 of 101
RECONCILIATION OF THE STATEMENT OF REVENUES,
EXPENDITURES,AND CHANGES IN FUND BALANCE
OF GOVERNMENTAL FUNDS TO THE STATEMENT
OF ACTIVITIES
Nine Month Period ended September 30,2015
Amount
Net change(revenues and other financing sources over(under)expenditures
and other financing uses)in fund balance-total governmental funds $ (13,940,945)
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. The loss on disposition of capital assets
decreases the net position.
Plus:expenditures for capital assets 1,280,736
Less:proceeds on disposition of capital assets -
Less: loss on disposition of capital assets (13,605)
Less:current year depreciation (1,145,952)
121,179
The issuance of debt is reported as a financing source in governmental
funds and thus contributes to the change in fund balance. In the
Statement of Net Position,however,issuing debt increases long-term
liabilities and does not affect the Statement of Activities.
Similarly,repayment of principal is an expenditure in the
governmental funds but reduces the liability in the Statement of
Net Position.
Borrowings(proceeds from issuance):
Less:capital lease -
Repayments(principal retirement):
Plus:capital lease 24,036
24,036
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 (703,891)
Plus:transfers out 703,891
(Increase)decrease in net pension liability-pension(FRS) (2,397,545)
(Increase)decrease in net pension liability-HIS (178,710)
(Increase)decrease in net pension liability-FPT (1,729,545)
Increase(decrease)in deferred outflows 6,184,827
(Increase)decrease in deferred inflows (3,201,709)
(Increase)decrease in Net OPEB obligation (575,655)
(Increase)decrease in compensated absences 81,277
(1,817,060)
Decrease in net assets of governmental activities $ (15,612,790)
The accompanying notes are an integral part of this statement.
�. 6 1 j
al\
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 11 of 101
STATEMENT OF FIDUCIARY NET
POSITION-FIDUCIARY FUND
September 30,2015
Firefighters'
Pension
Fund
ASSETS
Investments,at fair value:
Cash and cash equivalents $ 1,086,441
Mutual funds 8,423,468
Common stocks 22,017,150
U.S. Government securities 4,828,731
Corporate bonds 8,004,129
Real estate 5,207,416
49,567,335
Due from other governments-State 1,487,600
Due from District 522,460
Prepaid expenses 935
Due from securities sold 753,728
Accrued investment income 125,653
TOTAL ASSETS 52,457,711
LIABILITIES
Accounts payable 67,078
Due for securities purchased 858,184
TOTAL LIABILITIES 925,262
NET POSITION
Restriced for DROP benefits 208,135
Restricted for defined pension benefits 51,324,314
$ 51,532,449
The accompanying notes are an integral part of this statement.
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NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 12 of 101
STATEMENT OF CHANGES IN FIDUCIARY
NET POSITION-FIDUCIARY FUND
Year Ended September 30,2015
Firefighters'
Pension
Fund
ADDITIONS
Contributions:
Employer $ 1,105,545
Plan members 283,205
Buybacks 48,804
State of Florida,insurance premiums 1,487,600
Total contributions 2,925,154
Investment income:
Net appreciation(depreciation)including realized gains/losses (1,823,764)
Interest and dividends 1,811,524
(12,240)
Less: investment expenses (272,540)
Net investment income(loss) (284,780)
Other income -
TOTAL ADDITIONS 2,640,374
DEDUCTIONS
Refunds of contributions -
Benefits paid 199,951
Administrative expenses 97,545
TOTAL DEDUCTIONS 297,496
NET INCREASE IN NET POSITION 2,342,878
NET POSITION-BEGINNING 49,189,571
NET POSITION-ENDING $ 51,532,449
The accompanying notes are an integral part of this statement.
1 6 I 1
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NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 13 of 101
NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Organization
North Collier Fire Control and Rescue District(the "District") is an independent
special taxing district located in Collier County, Florida. On January 1, 2015, the
North Collier Fire Control and Rescue District was officially formed by merging the
North Naples Fire Control and Rescue District and the Big Corkscrew Island Fire
Control and Rescue District. On February 6, 2014, the two Districts entered into an
Interlocal Agreement to merge. Each Board adopted a resolution identifying their
intent to initiate the voluntary merger process pursuant to Florida Statute Chapter
189.074. The two Districts created a proposed Joint Merger Plan which was
adopted by both Boards and ultimately put before the voters of each District by
referendum. On November 4, 2014, voters from both districts approved the
referendum to merge the two districts into one. On June 10, 2015,the Governor
signed into legislation the official enabling act of the new District via Laws of Florida
(LOF), Chapter 2015-191. The intent of the merger is to ensure the best possible
emergency response times, operational efficiencies and ensure long term sustainability
of the combined District. There was no impairment of capital assets as the result of
the merger and no significant accounting adjustment other than to combine the assets,
liabilities and net position/fund balance at January 1, 2015 of both Districts. The
District has the general and special powers prescribed by Florida Statute Chapters
189, 191 and 633.15. The District is governed by an eight(8)member elected Board
of Commissioners. Commissioners serve on a staggered four(4)year term basis.
These financial statements reflect the initial nine month period of financial activity of
the North Collier Fire Control and Rescue District, which began January 1, 2015
and ended September 30, 2015.
The Board of Trustees of the North Collier Fire Control and Rescue District
Firefighters'Pension Plan elected to have the twelve months activity of the Plan
audited as of and for the twelve month period ended September 30, 2015. Therefore,
the Plan's financial statements included herein reflect twelve months of activity.
As of January 1, 2015, after restatement for GASB 68,the assets, liabilities, and net
position of the Big Corkscrew Island Fire Control and Rescue District in the amounts
of$8,849,629, $3,755,418 and$3,315,305, respectively, were merged with the
North Naples Fire Control and Rescue District to create the newly formed North
Collier Fire Control and Rescue District. The Districts will report as one District
going forward.
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NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 14 of 101
NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Organization,continued
The North Collier Fire Control and Rescue District provides fire control and
protection services, fire safety, inspections,code enforcement, fire hydrant
maintenance, firefighter training, and crash and fire rescue services as well as basic
and advanced life support services. In providing these services, the District operates
and maintains ten (10) stations and the related equipment and employs
approximately 190 full-time professional firefighters and administrative staff.
During the year ended September 30, 2009, the North Naples Fire Control and
Rescue District entered into a joint venture agreement with Florida SouthWestern
State College(FSW)for the operation of the North Collier Fire Training Center
(NCFTC)to educate and train students as State Certified Firefighters. The North
Collier Fire Control and Rescue District is now licensed to operate the NCFTC and
FSW is the program coordinator. The District provides the training room and training
facilities for the NCFTC. FSW, as program coordinator, is responsible for the
operations of the NCFTC including but not limited to the screening and enrolling of
students and for screening and engaging instructors. Therefore, the activities of the
NCFTC are not included in the District's basic financial statements.
Reporting Entity
The District adheres to Governmental Accounting Standards Board(GASB)
Statement Number 14, "Financial Reporting Entity," (GASB 14) as amended by
GASB Statement Number 39, "Determining Whether Certain Organizations Are
Component Units" (GASB 39)and GASB Statement Number 61, "The Financial
Reporting Omnibus -An Amendment of GASB Statements No. 14 and No. 34".
This Statement requires the basic financial statements of the District(the primary
government)to include its component units, if any. A component unit is a legally
separate organization for which the elected officials of the primary government are
financially accountable. Based on the criteria established in GASB 14, as amended,
there are no component units required to be included or included in the District's
basic financial statements.
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NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 15 of 101
NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
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
Statement of Activities)report information on all of the activities of the District and do
not emphasize fund types. These governmental activities comprise the primary
government. Fiduciary funds are properly not included in the Government-wide
financial statements. General governmental and intergovernmental revenues support
the governmental activities. The purpose of the government-wide financial statements
is to allow the user to be able to determine if the District is in a better or worse
financial position than the prior year. The effect of all interfund activity between
governmental funds has been removed from the government-wide financial
statements.
Government-wide financial statements are reported using the economic resources
measurement focus and the accrual basis of accounting, as are the pension fund
financial statements. Under the accrual basis of accounting,revenues, expenses,
gains, losses, assets, and liabilities resulting from exchange and exchange-like
transactions are recognized when the exchange takes place. Revenues, expenses,
gains, losses, assets, and liabilities resulting from nonexchange transactions are
recognized in accordance with the requirements of GASB Statement Number 33,
"Accounting and Financial Reporting for Nonexchange Transactions" (GASB 33).
Amounts paid to acquire capital assets are capitalized as assets in the
government-wide financial statements rather than reported as expenditures.
Proceeds of long-term debt are recorded as liabilities in the government-wide
financial statements rather than as other financing sources. Amounts paid to reduce
long-term indebtedness of the reporting government are reported as a reduction of
the related liability in the government-wide financial statements rather than as
expenditures.
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NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 16 of 101
NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
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)
charges to customers or applicants who purchase, use, or directly benefit from
goods, services, or privileges provided by a given function, and 2)grants and
contributions that are restricted to meeting the operational or capital improvements of
a particular function. Taxes and other items not properly included among program
revenues are reported instead as general revenues.
Program revenues are considered to be revenues generated by services performed
and/or by fees charged such as inspection fees, burn permits, and hydrant tests.
Fund Financial Statements
The District adheres to GASB Number 54, "Fund Balance Reporting and
Governmental Fund Type Definitions". Essentially, the implementation resulted in
adoption of a fund balance policy and reclassification of the components within fund
balance.
II
The accounts of the District are organized on the basis of funds,each of which is
considered a separate accounting entity. The operations of each fund are accounted
for with a separate set of self-balancing accounts that comprise its assets, liabilities,
fund equity or net position,revenues, and expenditures or expenses, as
appropriate. Government resources are allocated to and accounted for in individual
funds based upon the purpose for which they are to be spent and the means by
which spending activities are controlled.
Fund financial statements for the District's governmental funds are presented after the
government-wide financial statements. These statements display information about
major funds individually and nonmajor funds in aggregate for governmental funds.
The fiduciary 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.
I
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 17 of 101
NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
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
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.
In accordance with the District's enabling documents separate budgets are maintained
for the North Naples Service Delivery Area(NN) and the Big Corkscrew Island
Service Delivery Area(BCI). Separate budgets are required for each service
delivery area until such time as when one consistent millage rate is adopted for both
service delivery areas. As such, separate service delivery area budget vs. actual
comparison statements are included in the required supplementary information and a
combining schedule is included in the other information section as the District must
maintain and report a single general fund.
Fiduciary Fund
The pension trust fund accounts for the activities of the Firefighters'Pension Trust
(FPT)Fund, which accumulates resources for the pension benefit payments to
qualified firefighters.
The net position of this fund is not considered to be part of the net position of the
District and is not available to the District's creditors.
1611
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NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 18 of 101
NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Measurement Focus and Basis of Accounting
Basis of accounting refers to when revenues and expenditures or expenses are
recognized in the accounts and reported in the basic financial statements. Basis of
accounting relates to the timing of the measurements made,regardless of the
measurement focus applied.
The government-wide and fiduciary fund financial statements are reported using the
economic resources measurement focus and the accrual basis of accounting.
Revenues are recorded when earned and expenses are recorded when a liability is
incurred, regardless of the timing of related cash flows. Property taxes are recognized
as revenues in the year for which they are levied. Grants and similar items are
recognized as revenue as soon as all eligibility requirements have been met.
Governmental fund financial statements are reported using the current financial
resources measurement focus and the modified accrual basis of accounting.
Revenues are recognized as soon as they are both measurable and available.
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 I
purpose, the District considers tax revenues to be available if they are collected
within sixty days of the end of the current fiscal period.
Revenues susceptible to accrual are interest on investments, and intergovernmental
revenues. Interest on invested funds is recognized when earned. Intergovernmental
revenues that are reimbursements for specific purposes or projects are recognized
when all eligibility requirements are met.
Expenditures are generally recognized under the modified accrual basis of accounting
when the related fund liability is incurred. Exceptions to this general rule include: (1)
principal and interest on long-term debt, if any, is recognized when due; and(2)
expenditures are generally not divided between years by the recording of prepaid
expenditures.
Separate financial statements are provided for governmental funds and the fiduciary
funds, even though the latter are excluded from the government-wide financial
statements.
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NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 19 of 101
NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Change in Accounting Principles
Effective September 30, 2015,the District adopted the provisions of Government
Accounting Standards Board Statement No. 68 "Accounting and Financial Reporting
for Pensions" (Statement No. 68). The implementation required the District to report
its proportionate share of the actuarially determined net pension liability of defined
benefit plans in the statement of net position, in the District's financial statements.
The District participates in the FRS defined benefit pension plan and HIS defined
benefit plan administered by the Florida Department of Management Services,
Division of Retirement. The effects of implementing this Statement are discussed in
a subsequent note.
Non-current Government Assets/Liabilities
GASB 34 requires non-current governmental assets, such as land and buildings, and
non-current governmental liabilities, such as notes payable and capital leases, to be
reported in the governmental activities column in the government-wide Statement of
Net Position.
Major Funds
The District reports the following major governmental funds:
The General Fund is the District's primary operating fund. It accounts for all financial
resources of the District, except those required to be accounted for in another fund.
The Impact Fee Funds (the District has two (2)Impact Fee Funds)consist of fees
imposed and collected by Collier County based on new construction within each
service delivery area within the District. The fees are restricted and can only be used
for certain capital expenditures associated with growth within the District.
Non-Major Fund
The District reports the following non-major fund:
The Inspection Fee Fund is used by the District to account for the receipt and
expenditures of its Inspection 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.
1611 A2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 20 of 101
NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Fiduciary Fund
The Fiduciary Fund is excluded from the government-wide financial statements
because the resources of those funds are not available to support the District's
programs. The only type of fiduciary fund the District maintains is a Firefighters'
Pension 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).
Investments
The District adheres to the requirements of GASB Statement Number 31,
"Accounting and Financial Reporting for Certain Investments and for External
Investment Pools," (GASB 31)in which all investments are reported at fair value.
Investments, including restricted investments,consist of certificates of deposit,U.S.
Government securities, corporate debt and equity securities, and securities of
government agencies unconditionally guaranteed by the U.S. Government.
Capital Assets
Capital assets, which include land, construction in progress, buildings, equipment and
vehicles, are reported in the government-wide Statement of Net Position.
The District follows a capitalization policy which calls for capitalization of all capital
assets that have a cost or donated value of$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.
6 1 1 A2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 21 of 101
NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Capital Assets,continued
Maintenance, repairs and minor renovations are not capitalized. The acquisition of
land and construction projects utilizing resources received from Federal and State
agencies are capitalized when the related expenditure is incurred.
Expenditures that materially increase values, change capacities or extend useful lives
are capitalized. Upon sale or retirement, the cost is eliminated from the respective
accounts.
Expenditures for capital assets are recorded in the fund statements as current
expenditures. However, such expenditures are not reflected as expenditures in the
government-wide statements,but rather are capitalized and depreciated.
Depreciable capital assets are depreciated using the straight-line method over the
following estimated useful lives:
Capital Asset Years
Buildings 15-30
Capital Assets acquired under Capital Lease 6
Office Equipment 3-30
Vehicles 3-10
Equipment and Machinery 3-15
Budgets and Budgetary Accounting
The District adopted separate annual budgets for each of the two (2) service delivery
areas within the District's General Fund.
The District adopted annual budgets for the Special Revenue Funds -Impact Fee
Fund-NN, Impact Fee Fund-BCI and the Inspection Fee Fund-NN.
No budget was adopted or required to be adopted for the Firefighters'Pension Trust
Fund.
The annual budgets reflected in the Statement of Revenues, Expenditures and
Changes in Fund Balance-Budget and Actual, as required by GASB 68, are the
annual budgets adopted for fiscal year ended September 30, 2015. However,
actual activity used to compare against the annual budgets is only for the nine month
period ended September 30, 2015.
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NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 22 of 101
NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
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 Funds, and the Inspection Fee Fund:
1. During the summer of each year, the District Fire Chief submits to the Board of
Commissioners a proposed operating budget for the fiscal year commencing on
the upcoming October 1. The operating budget includes proposed
expenditures and the means of financing them.
2. Public hearings are conducted to obtain citizen comments.
3. The budget is adopted by approval of the Board of Commissioners.
4. Budget amounts, as shown in these basic financial statements, are as originally
adopted or as amended by the Board of Commissioners.
5. The budget is adopted on a basis consistent with accounting principles generally
accepted in the United States of America.
6. The level of control for appropriations is exercised at the fund level.
7. Appropriations lapse at year-end.
Several budget amendments were approved by the Board of Commissioners during
the nine month period ended September 30, 2015. Budgeted revenues and
expenditures were increased as follows:
Amount
General fund -NN $ 1,253,608
General fund-BCI 155,736
Total General Fund $ 1,409,344
Impact fee fund-NN $ 1,986,115
Impact fee fund-BCI $ (75)
Inspection fee fund $ 542,816
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NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 23 of 101
NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
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 which accounts for impact fees collected by service delivery areas. The fee is
refundable if not expended by the District within six (6) years from the date of
collection. The District, therefore,records this fee as restricted cash and as deferred
revenue until the date of expenditure, at which time it is recognized as unearned
revenue until the date of expenditure, at which time it is recognized as revenue and
charged to capital outlay in the fund financial statements and capital assets in the
government-wide financial statements.
Net Position
In 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 they are either(a)not in
spendable form or(b) legally or contractually required to be maintained intact.
Criteria include items that are not expected to be converted into cash, for example
prepaid expenses.
Restricted fund balances are those that are restricted by a third party. Restricted fund
balances can only be spent for the stipulated purposes.
The District's assigned fund balances are a result of official action of the District's
Board. The District's intent is to maintain a minimum assigned fund balance level of
three(3)months of budgeted total expenditures. The assigned fund balance includes
the District's operational and capital reserves as well as its disaster reserve. At
September 30, 2015, 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.
II
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NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 24 of 101
NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Due To/From Other Funds
Interfund receivables and payables arise from interfund transactions and are recorded
by funds affected in the period in which the transactions are executed.
Due From Other Governments
No allowance for losses on uncollectible accounts has been recorded since the
District considers all amounts to be fully collectible.
Indirect Costs
Expenses are allocated between service and delivery areas on the same line item
based upon a Board approved cost allocation plan. No costs are allocated between
line items.
Compensated Absences
The District's employees accumulate annual leave based on the number of years of
continuous service. Upon termination of employment, employees can receive
payment of accumulated annual leave if certain criteria are met. The costs of
accumulated annual leave benefits (compensated absences) are expended in the
respective operating funds when payments are made to employees. However,the
liability for all accrued vacation and personal leave benefits is recorded in the
government-wide Statement of Net Position.
Encumbrances
Encumbrance accounting, under which purchase orders, contracts and other
commitments for the expenditure of monies are recorded in order to reserve that
portion of the applicable appropriation, is not employed by the District because, at
present, it is not necessary in order to assure effective budgetary control or to
facilitate effective cash planning and control.
Management Estimates
The preparation of financial statements in conformity with accounting principles
generally accepted in the United States of America requires management to make
estimates and assumptions that affect the reported amounts of assets, liabilities and
disclosure of contingent assets and liabilities at the date of the financial statements,
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NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 25 of 101
NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Management Estimates,continued
and the reported amounts of revenues and expenditures during the reporting period.
Actual results could differ from those estimates.
Interfund Transactions
The District considers interfund receivables (due from other funds) and interfund
payables (due to other funds)to be loan transactions to and from other funds to cover
temporary(three months or less)cash needs. Transactions that constitute
reimbursements to a fund for expenditures/expenses initially made from it that are
properly applicable to another fund are recorded as expenditures/expenses in the
reimbursing funds and as reduction of expenditures/expenses in the fund that is
reimbursed. Such amounts are eliminated in the Government-wide Financial
Statements.
Pensions
In the government-wide statement of net position, liabilities are recognized for the
District's proportionate share of each pension plan's net pension liability. For
purposes of measuring the net pension liability,deferred outflows of resources and
deferred inflows of resources related to pensions, and pension expense, information
about the fiduciary net position of the Firefighters'Pension Fund (FPF), the Florida
Retirement System(FRS) and the Health Insurance Subsidy(HIS)defined benefit
plan and additions to/deductions from fiduciary net position have been determined on
the same basis as they are reported by the Plans. For this purpose, benefit payments,
(including refunds of employees contributions) are recognized when due and payable
in accordance with the benefit terms. Investments are reported at fair value for the
FPF.
The District's retirement plans and related amounts are described in a subsequent
note.
Deferred Outflows/Inflows of Resources
In addition to assets,the statement of net position reports a separate section for
deferred outflows of resources. This separate financial statement element, deferred
outflows of resources, represents a consumption of net position that applies to future
_.
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NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Deferred Outflows/Inflows of Resources,continued
periods and so will not be recognized an as outflow of resources
(expense/expenditure)until then. The deferred amount on pensions reported in the
government-wide statement of net position. The deferred outflows of resources
related to pensions are discussed in a subsequent note.
In addition to liabilities,the statement of net position reports a separate section for
deferred inflows of resources. This separate financial statement element, deferred
inflows of resources, represents an acquisition of net position that applies to a future
period and so will not be recognized as an inflow of resources (revenue)until that
time. The deferred amount on pension is reported only in the government-wide
statement of net position. A deferred amount on pension results from the difference
in the expected and actual amounts of experience,earnings, and contributions. This
amount is deferred and amortized over the service life of all employees that are
provided with pensions through the pension plan except earnings which are amortized
over five to seven years.
Subsequent Events
Subsequent events have been evaluated through May 24, 2016, which is the date
the basic financial statements were available to be issued.
NOTE B - CASH AND CASH EQUIVALENTS
Cash and cash equivalents of the primary government(exclusive of the Firefighters'
Pension Fund)were$10,267,851, of which $1,544,714 was restricted at September
30, 2015. Total cash and cash equivalents included cash on hand of$1,300 at
September 30, 2015.
Deposits
The District's deposit policy allows deposits to be held in demand deposit and money
market accounts and is consistent with Florida Statutes, Chapter 218.415(17). All
District depositories are institutions designated as qualified depositories by the State
Treasurer at September 30, 2015.
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NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE B - CASH AND CASH EQUIVALENTS,CONTINUED
Deposits,continued
Deposits consist of the following at September 30, 2015:
District Carrying Bank
Amount Balance
Unrestricted
General Fund
Depository Accounts $ 5,141,552 $ 5,558,523
Money Market 3,580,285 3,580,285
Total General Fund $ 8,721,837 $ 9,138,808
Restricted
General Fund
Depository Accounts $ - $ -
Special Revenue Funds
Impact Fee-NN
Depository Accounts 49,137 49,137
Impact Fee-BCI
Depository Accounts 997,449 997,449
Inspection Fee
Depository Accounts 498,128 498,128
Total Special Revenue Funds 1,544,714 1,544,714
Total Restricted Funds $ 1,544,714 $ 1,544,714
The District's deposits were entirely covered by federal depository insurance or by
collateral pursuant to the Public Depository Security Act(Florida Statute 280) of
the State of Florida. Bank balances approximate market value.
The District held no other types of deposits during the nine month period ended
September 30, 2015.
A�
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NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE B - CASH AND CASH EQUIVALENTS,CONTINUED
Restricted Cash and Equivalents
The following is a brief description of the restrictions on cash and cash equivalents:
The Impact Fee accounts are used to account for the deposit of impact fees received
by service delivery areas and are restricted for certain capital asset acquisition
associated with growth within the District. Impact fees are collected by Collier
County for the District pursuant to County ordinance and District resolution.
The Inspection Fee account is used to account for inspection fees collected for
performing new construction fire inspections within the District. Such revenue is
restricted for inspection service related costs.
NOTE C - INVESTMENTS
District-Investments
Investments of the District(primary government) (exclusive of the Firefighters'
Pension Fund)was$6,010,518 (market value)and$6,010,518 (bank balance)at
September 30, 2015 and consisted of certificates of deposit which were designated
as public funds with qualified public depositories, and were entirely collateralized
pursuant to the Public Depository Security Act(Florida Statute 280)of the State of
Florida.
Firefighters' Pension Plan-Investments
Investments held in the Firefighters'Pension Trust Fund totaled$49,567,335
(including$1,086,441 in cash and cash equivalents, $8,423,468 in mutual funds,
$22,017,150 in equity securities, $12,832,860 in fixed income securities, and
$5,207,416 in real estate) at September 30, 2015. Such investments are
administered in accordance with Firefighters'Pension Board policy. This policy
provides for investments in cash and cash equivalents, money markets, mutual funds,
equities,treasury notes, federal agency guaranteed securities, corporate bonds, notes
and/or equities and real estate.
The Firefighters'Pension Trust Fund accounts for resources held to fund the
respective firefighter employee pension benefits.
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NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE C - INVESTMENTS, CONTINUED
Firefighters' Pension Plan-Investments,continued
The Firefighters'Pension Trust Fund investments were held by a financial and
investment institution and are subject to certain insurances up to limits specific to the
trustee/custodian institution and retirement trust funds. These assets are subject to
loss of principal.
Investment Authorization:
The Plan's investment policy is determined by the Plan's Board of Trustees. The
policy has been designed by the Board to conduct the operations of the Plan in a
manner so that the assets will provide the pension and other benefits provided under
applicable laws. As such, the policy is designed by the Board to maximize the Plan's
asset value, while assuming risk that is consistent with the Board's risk tolerance. The
Trustees are authorized to acquire and retain every kind of property(real,personal or
mixed) and every kind of investment specifically including, but not by way of
limitation, money markets, mutual funds,bonds, debentures, stocks (preferred or
common) and other corporate obligations. Investments are carried at fair value at
September 30, 2015. Interest and dividend revenues are recorded as earned.
Purchases and sales of investments are recorded on the trade-date basis.
Unrealized gains and losses are presented as net appreciation(depreciation)in fair
value of investments on the statement of changes in fiduciary net position along with
gains and losses realized on sales of investments.
Given the inherent nature of investments, it is reasonably possible that changes in the
value of those investments will occur in the near term and that such changes could
materially affect the amounts reported(loss of principal).
Investment in all equity securities shall be limited to those listed on a major U.S. stock
exchange and limited to no more than 80% (at market) of the Plan's total asset
value. The equity position in any one company shall not exceed 5% of the Plan's total
assets at market. Investments in stock of foreign companies shall be limited to 25%
of the value of the Plan's total assets at market.
The fixed income portfolio shall be compromised of securities with a quality rating of
investment grade or higher by a major rating service. Except for Treasury and
Agency obligations,the debt portion of the Fund shall contain no more than 10% of a
given issuer irrespective of the number of differing issues.
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NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE C - INVESTMENTS,CONTINUED
Firefighters' Pension Plan-Investments,continued
Investment Authorization, continued:
The current target allocation at September 30, 2015, of these investments at market is as
follows:
Investment Long Term
Authorized Policy-Target Expected Real
Investments Allocation% Rate Return%
Fixed Income 20-40% 0%
Domestic Equities 35-55% 0%
International Equities 10-25% 0%
Real Estate 0-15% 0%
International Fixed Income 0-10% 0%
Cash and Cash Equivalents N/A 0%
Interest Rate Risk:
Interest rate risk is the risk that changes in market interest rates will adversely affect the
fair value of an investment. Generally, the longer the maturity of an investment, the
greater the sensitivity of its fair value to change in market interest rates. As a means of
limiting its exposure to interest rate risk, the Plan diversifies its investments by security
type and institution, and limits holdings in any one type of investment with any one
issuer with various durations of maturities.
Information about the sensitivity of the fair values of the Plan's fixed income
investments to market interest rate fluctuations is provided by the following table that
shows the distribution of the Plan's investment by maturity at September 30, 2015:
Investment Maturities(in years)
Investment Type Fair Value Less than 1 1 to 5 6 to 10 More than 10
Corporate bonds $ 8,004,129 $ 170,276 $ 4,082,913 $ 1,911,834 $ 1,839,106
Mutual funds 2,416,732 - 1,249,934 973,943 192,855
U.S.Agencies 3,489,935 - - - 3,489,935
U.S.Treasuries 1,338,796 - 549,573 - 789,223
$ 15,249,592 $ 170,276 $ 5,882,420 $ 2,885,777 $ 6,311,119
Credit Risk:
Credit risk is the risk that a security or a portfolio will lose some or all of its value due
to a real or perceived change in the ability of the issuer to repay its debt. The Plan's
investment policy utilizes portfolio diversification in an effort to mitigate this risk.
1 A2
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NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE C - INVESTMENTS, CONTINUED
Firefighters' Pension Plan-Investments,continued
The following table discloses credit rating by fixed income investment type at
September 30, 2015, if applicable:
Fair Percentage of
Value Portfolio
U.S.government guaranteed* $ 4,828,7.3.1 9.96 %
Quality rating of credit risk debt securities
Aaa $ 1,787,955 3.69 %
Aa 457,729 0.94
Aal 24,951 0.05
Aa2 572,392 1.18
Aa3 238,510 0.49
A 878,482 1.81
Al 508,612 1.05
A2 1,026,235 2.12
A3 1,186,133 2.45
Baal 2,450,376 5.05
Baa2 944,853 1.95
Baa3 316,637 0.65
Bal 67,912 0.14
B 199,622 0.41
BBB 288,558 0.60
BBB 463,529 0.96
Unrated 3,837,106 7.91
Total credit risk debt securities $ 15,249,592 41.41 %
* Obligations of the U.S.government or obligations explicitly guaranteed by the U.S.
government are not considered to have credit risk and do not have purchase limitations.
Concentration of Credit Risk:
The investment policy of the Plan contains limitations on the amount that can be
invested in any one equity issuer as well as maximum portfolio allocation percentages.
There were no individual equity investments that represented 5% or more of Plan net
position at September 30, 2015. In addition, the Plan contains limitations on the
amount that can be invested in any one debt issuer, except for the debt securities
issued by the U.S. Government. There were no investments in non-U.S. Government
debt securities that represented 10% or more of Plan net position at September 30,
2015.
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
6 1 1 A 2
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NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE C - INVESTMENTS,CONTINUED
Firefighters' Pension Plan-Investments,continued
Custodial Credit Risk,continued:
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.
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 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, 2015, the
Plan's exposure to foreign currency risk related to foreign equity funds and bonds is
as follows:
Fair Percentage of
Value Portfolio
International equity funds and fixed income(bonds) $ 9,701,673 20%
NOTE D- DUE TO/FROM OTHER FUNDS
Interfund receivables and payables at September 30, 2015, are as follows:
Due from Due to
Fund Other Funds Other Funds
General Fund:
Impact Fee Fund-NN $ 1,390,193 $ 1,423,055
Impact Fee Fund-BCI - 3,291
Inspection Fee Fund 628,835 50
Total General Fund 2,019,028 1,426,396
Special Revenue Funds:
Impact Fee Fund-NN
General Fund 1,423,055 1,390,193
Impact Fee Fund-BCI
General Fund 3,291 -
Inspection Fee Fund
General Fund 50 628,835
Total Special Revenue Funds 1,426,396 2,019,028
Total $ 3,445,424 $ 3,445,424
Interfund receivables and payables were eliminated for presentation purposes in the
Statement of Net Position at September 30, 2015.
2
1611 A
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NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE E- CAPITAL ASSETS ACTIVITY
The following is a summary of changes in capital assets activity for the nine month period
ended September 30, 2015:
Balance Balance
January 1 Increases/ Decreases/ Adjustments/ September 30
North Naples Service Area(NN) 2015 Additions Retirements Reclassifications 2015
Capital Assets Not
Being Depreciated:
Land $ 11,182,814 $ - $ - $ - $11,182,814
Construction in progress 5,166,857 - - (5,045,501) 121,356
Total Capital Assets Not
Being Depreciated 16,349,671 - - (5,045,501) 11,304,170
Capital Assets
Being Depreciated:
Assets held under capital lease 160,240 - - - 160,240
Buildings 12,605,262 714,548 - 5,045,501 18,365,311
Office equipment 689,428 338,473 (12,502) - 1,015,399
Vehicles 8,427,643 125,834 - - 8,553,477
Equipment&machinery 3,589,321 76,491 (28,556) - 3,637,256
Total Capital Assets
Being Depreciated 25,471,894 1,255,346 (41,058) 5,045,501 31,731,683
Less Accumulated
Depreciation:
Assets held under capital lease (44,512) (20,030) - - (64,542)
Buildings (5,455,685) (294,232) - - (5,749,917)
Office equipment (614,811) (32,797) 12,502 - (635,106)
Vehicles (6,224,889) (367,922) - - (6,592,811)
Equipment&machinery (2,294,088) (265,567) 14,951 - (2,544,704)
Total Accumulated Depreciation (14,633,985) (980,548) 27,453 - (15,587,080)
Total Capital Assets being
Depreciated,Net 10,837,909 274,798 (13,605) 5,045,501 16,144,603
Capital Assets,Net $ 27,187,580 $ 274,798 $ (13,605) $ - 27,448,773
Less: Capital Lease Payable (79,503)
Net investment in capital assets $27,369,270
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NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE E-CAPITAL ASSETS ACTIVITY,CONTINUED
The following is a summary of changes in capital assets activity for the nine month period
ended September 30, 2015:
Balance Balance
January 1 Increases/ Decreases/ Adjustments/ September 30
Big Corkscrew Service Area(BCI) 2015 Additions Retirements Reclassifications 2015
Capital Assets Not
Being Depreciated:
Land $ 765,081 $ - $ - $ - $ 765,081
Construction in progress 1,009,289 - - - 1,009,289
Total Capital Assets Not
Being Depreciated 1,774,370 - - - 1,774,370
Capital Assets
Being Depreciated:
Buildings 1,721,095 17,938 - 1,739,033
Equipment&furniture 653,715 6,202 - - 659,917
Vehicles 1,445,763 1.250 - - 1,447,013
Total Capital Assets
Being Depreciated 3,820,573 25,390 - - 3,845,963
Less Accumulated
Depreciation:
Buildings (605,407) (37,006) - - (642,413)
Equipment&furniture (495,248) (43,442) - - (538,690)
Vehicles (889,974) (84,956) - - (974,930)
Total Accumulated Depreciation (1,990,629) (165,404) - (2,156,033)
Total Capital Assets being
Depreciated,Net 1,829,944 (140,014) -
1,689,930
Capital Assets,Net $ 3,604,314 $ (140,014) $ - $ - 3,464,300
Less: Note Payable (460,000)
Net investment in capital assets $ 3,004,300
1611 A 2
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NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE E- CAPITAL ASSETS ACTIVITY,CONTINUED
Depreciation expense was charged to the following functions during the nine
month period ended September 30,2015:
Amount
General Government
Total Depreciation Expense $1,145,952
NOTE F- LONG-TERM OBLIGATIONS
The following is a summary of changes in long-term obligations for the nine month period
ended September 30,2015:
Balance Retirements Balance Amounts
January 1 And September 30 Due Within
2015 Additions Adjustments 2015 One Year
Net OPEB obligation $ 1,641,408 $ 575,655 $ - $ 2,217,063 $
Net Pension Liability-FRS* 2,537,748 2,397,545 - 4,935,293
Net Pension Liability-HIS* 1,977,113 178,710 - 2,155,823
Net Pension Liability-FPT* (1,721,990) 1,729,545 - 7,555 -
Capital Lease-NN 103,539 - (24,036) 79,503 32,315
Note Payable-BCI 460,000 - - 460,000 57,500
Compensated Absences 2,046,776 104.812 (186,089) 1,965,499
$7,044,594 $4,986,267 $ (210,125) $11,820,736 $ 89,815
*As restated-see prior period adjustment Note K.
The following is a summary of long-term obligations at September 30,2015:
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. (Combined SDA) $2,217,063
Net pension obligation-FRS pension plan. This amount is
actuarially determined through calculation based upon the
audited financial statements of the Florida FRS Plan. 4,935,293
Net pension obligation-HIS plan. This amount is
actuarially determined through calculation based upon the
audited financial statements of the Florida FRS Plan. 2,155,823
P 2
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NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE F- LONG-TERM OBLIGATIONS, CONTINUED
Amount
Net pension obligation-Firefighters'Pension Trust(FPT)plan.
This amount is actuarially determined through calculation based
upon the audited financial statements of the FPT Plan. 7,555
$160,240 capital lease payable of a chest compression system to
financial institution over a 60 month period ending March 2018 in
equal payments of$2,671 at a zero stated interest rate. (NN) 79,503
$1,150,000 note payable to Suntrust Bank over a 20 year period
ending November 1,2024 in equal annual principal payments on
November 1 of$57,000 plus accrued interest at a rate of 3.75%.
The note is collateralized by Impact Fees. (BCI) 460,000
Non-current portion of compensated absences. Employees of the
District are entitled to paid vacation based on length of service and
job classification. (Combined SDA) 1,965,499
11,820,736
Less Current Portion (89,815)
Long-Term Portion $ 11,730,921
The annual debt service requirements at September 30, 2015, were as follows:
Capital Note
Years Ending Lease Payable Payable Total
September 30 Principal(1) Principal Principal
2016 $ 32,315 $ 57,500 $ 89,815
2017 32,315 57,500 89,815
2018 14,873 57,500 72,373
2019 - 57,500 57,500
2020 - 57,500 57,500
2021 -2023 - 172,500 172,500
$ 79,503 $ 460,000 539,503
Net OPEB obligation 2,217,063
Net Pension Liability-FRS 4,935,293
Net Pension Liability-HIS 2,155,823
Net Pension Liability-FPT 7,555
Compensated absences 1,965,499
Total long-term debt $ 11,820,736
(1)Debt service paid through General Fund
Interest expense for the nine month period ended September 30,2015,was$0.
(
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 37 of 101
NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
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.
General Information about the Florida Retirement System
The Florida Retirement System("FRS")was created in Chapter 121,Florida
Statutes. The FRS was created to provide a defined benefit pension plan("Pension
Plan")for participating public employees. All District employees are participants in
the Statewide Florida Retirement System (FRS)under authority of Article X, Section
14 of the State Constitution and Florida Statutes, Chapters 112 and 121. The FRS
was amended in 1998 to add the Deferred Retirement Option Program under the
defined benefit plan and amended in 2000 to provide an integrated defined
contribution plan alternative to the defined benefit plan for FRS members effective
July 1, 2002. This integrated defined contribution pension plan is the FRS Investment
Plan. Chapter 112,Florida Statutes, established the Retiree Health Insurance
Subsidy(HIS)Program, a separate cost-sharing multiple-employer defined benefit
pension plan to assist retired members of any State-administered retirement system in
paying the costs of health insurance.
Essentially all regular employees of the District are eligible to enroll as members of the
State-administered FRS. Provisions relating to the FRS are established by Chapters
121 and 122, Florida Statutes; Chapter 112,Part IV, Florida Statutes; Chapter 238,
Florida Statutes; and Florida Retirement System Rules, Chapter 60S, Florida
Administrative Code; wherein eligibility, contributions, and benefits are defined and
described in detail. Such provisions may be amended at any time by further action
from the Florida Legislature. The FRS is a single retirement system administered by
the Florida Department of Management Services, Division of Retirement, and
consists of two cost-sharing, multiple-employer defined benefit plans (Pension and
HIS Plans) and other nonintegrated programs. A comprehensive annual financial
report of the FRS, which includes its financial statements, required supplementary
information, actuarial report, and other relevant information dated June 30, 2015, is
available from the Florida Department of Management Services'Web site
(www.dms.myflorida.com).
1 0 p
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NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE G- RETIREMENT PLANS,CONTINUED
General Information about the Florida Retirement System,continued
The District's total FRS and HIS pension expense was$153,797 for the nine
month period ended September 30, 2015 and is recorded in the government-wide
financial statements. Total District actual FRS and HIS retirement contribution
expenditures were $761,542 for the nine month period ended September 30,
2015. The District contributed 100% of the required contributions.
FRS Pension Plan
Plan Description. The FRS Pension Plan("Plan")is a cost-sharing multiple-
employer defined benefit pension plan, with a Deferred Retirement Option Program
(DROP)for eligible employees. The general classes of membership are as follows:
Regular Class -Members of the FRS who do not qualify for membership in the
other classes.
Senior Management Service Class (SMSC) -Members in senior management
level positions.
Special Risk Class -Members who are employed as certified firefighters and
meet the criteria to qualify for this class.
Elected Officials -Members who are elected by the voters within the District
boundaries.
Employees enrolled in the Plan prior to July 1, 2011, vest at six years of creditable
service and employees enrolled in the Plan on or after July 1, 2011, vest at eight
years of creditable service. All vested members,enrolled prior to July 1, 2011, are
eligible for normal retirement benefits at age 62 or at any age after 30 years of
service, except for those members classified as special risk who are eligible for
normal retirement benefits at age 55 or at any age after 25 years of service. All
members enrolled in the Plan on or after July 1, 2011, once vested, are eligible for
normal retirement benefits at age 65 or any time after 33 years of creditable service,
except for members classified as special risk who are eligible for normal retirement
benefits at age 60 or at any age after 30 years of service. Members of both Plans
(Pension and HIS)may include up to 4 years of credit for military service toward
creditable service. The Plan also includes an early retirement provision;however,
there is a benefit reduction for each year a member retires before his or her normal
retirement date. The Plan provides retirement, disability, death benefits, and annual
cost of living adjustments to eligible participants.
1 6 m
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NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE G- RETIREMENT PLANS, CONTINUED
FRS Pension Plan,continued
DROP, subject to provisions of Section 121.091, Florida Statutes, permits
employees eligible for normal retirement under the Plan to defer receipt of monthly
benefit payments while continuing employment with an FRS employer. An employee
may participate in DROP for a period not to exceed 60 months after electing to
participate. During the period of DROP participation,deferred monthly benefits are
held in the FRS Trust Fund and accrue interest. The net pension liability does not
include amounts for DROP participants, as these members are considered retired and
are not accruing additional pension benefits.
Benefits Provided. Benefits under the Plan are computed on the basis of age,
and/or years of service, average final compensation, and credit service. Credit for
each year of service is expressed as a percentage of the average final compensation.
For members initially enrolled before July 1, 2011, the average final compensation is
the average of the five highest fiscal years'earnings; for the members initially enrolled
on or after July 1, 2011,the average final compensation is the average of the eight
highest fiscal years'earnings. The total percentage value of the benefit received is
determined by calculating the total value of all service, which is based on retirement
plan and/or the class to which the member belonged when the service credit was
earned. Members are eligible for in-line-of-duty or regular disability and survivors'
benefits. The following chart shows the percentage value of each year of service
credit earned:
Class,Initial Enrollment,and Retirement Age/Years of Service %Value
Regular Class and elected members initially enrolled before July 1,2011
Retirement up to age 62,or up to 30 years of service 1.60
Retirement at age 63 or with 31 years of service 1.63
Retirement at age 64 or with 32 years of service 1.65
Retirement at age 65 or with 33 or more years of service 1.68
Regular Class and elected members initially enrolled on or after July 1,2011
Retirement up to age 65 or up to 33 years of service 1.60
Retirement at age 66 or with 34 years of service 1.63
Retirement at age 67 or with 35 years of service 1.65
Retirement at age 68 or with 36 or more years of service 1.68
Special Risk Regular
Service from December 1, 1970 through September 30, 1974 2.00
Service on or after October 1, 1974 3.00
Senior Management Service Class 2.00
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NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE G- RETIREMENT PLANS,CONTINUED
FRS Pension Plan,continued
As provided in Section 121.101, Florida Statutes, if the member is initially enrolled in
the FRS before July 1, 2011, and all service credit was accrued before July 1, 2011,
the annual cost-of-living adjustment is 3 percent per year. If the member is initially
enrolled before July 1, 2011, and has service credit on or after July 1, 2011, there is
an individually calculated cost-of-living adjustment. The annual cost-of-living
adjustment is a proportion of 3 percent determined by dividing the sum of the
pre-July 2011 service credit by the total service credit at retirement multiplied by 3
percent. Plan members initially enrolled on or after July 1, 2011, will not have a
cost-of-living adjustment after retirement.
Contributions. The Florida Legislature establishes contribution rates for
participating employers and employees. Contribution rates during the
year ended September 30, 2015 were as follows:
Percent of Gross Salary*
Class Employee Employer(1) Employer(3)
Florida Retirement System,Regular 3.00 7.37 7.26
Florida Retirement System,Senior Management Service 3.00 21.14 21.43
Florida Retirement System,Special Risk 3.00 19.82 22.04
Deferred Retirement Option Program-Applicable
to Members from All of the Above Classes 0.00 12.28 12.88
Florida Retirement System,Reemployed Retiree (2) (2) N/A
Florida Retirement System,Elected Official 3.00 43.24 42.27
Notes:
(I) Employer rates include 1.26 percent for the postemployment health insurance subsidy.Also,
employer rates,other than for DROP participants,include 0.04 percent for administrative costs of
the Investment Plan. Rates for 7/1/14-6/30/15.
(2) Contribution rates are dependent upon retirement class in which reemployed.
(3) Employer rates include 1.66 percent for the post employment health insurance subsidy. Also,
employer rates,other than for DROP participants,include.04 percent for administrative costs for
the Investment Plan. Rates for 7/1/15-6/30/16.
* As defined by the Plan.
I 6
A2
1
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 41 of 101
NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE G- RETIREMENT PLANS, CONTINUED
FRS Pension Plan,continued
Pension Liabilities,Pension Expense,and Deferred Outflows of Resources
and Deferred Inflows of Resources Related to the Pension Plan. At
September 30, 2015, the District reported an FRS pension liability of$4,935,293
for its proportionate share of the net pension liability. The net pension liability was
measured as of September 30, 2015, and the total pension liability used to calculate
the net pension liability was determined by an actuarial valuation as of July 1, 2015.
The District's proportionate share of the net pension liability was based on the
District's 2014-15 fiscal year contributions relative to the total 2014-15 fiscal year
contributions of all participating members. At September 30, 2015, the District's
proportionate share was .038209683 percent, which was a decrease of.003382716
percent from its proportionate share measure as of September 30, 2014.
For the nine month period ended September 30, 2015, the District recognized
pension expense of$785. In addition, the District reported deferred outflows
of resources and deferred inflows of resources related to the pension from the
following sources:
Deferred Outflows Deferred Inflows
Description of Resources of Resources
Differences between expected
and actual experience $ 521,020 $ 117,050
Change of assumptions 327,572 -
Net difference between projected and
actual earnings on pension plan investments 1,738,347 2,916,812
Changes in proportion and differences between
District contributions and proportionate share
of contributions 550,940 2,148,564
District contributions subsequent to the
measurement date 241,790 -
Total $ 3,379,669 $ 5,182,426
1 6 I A 2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 42 of 101
NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE G- RETIREMENT PLANS, CONTINUED
FRS Pension Plan,continued
The deferred outflows of resources related to the FRS pension, totaling$241,790,
resulting from District contributions subsequent to the measurement date, will be
recognized as a reduction on the net pension liability in the fiscal year ended
September 30, 2016. Other amounts reported as deferred outflows of resources
and deferred inflows of resources related to the pension will be recognized in pension
expense over the remaining service period of 6.3 years as follows:
Fiscal Years Ending
September 30 Amount
2016 $ (458,027)
2017 (458,027)
2018 (458,027)
2019 (458,028)
2020 (163,411)
Thereafter (49,027)
Total $ (2,044,547)
Actuarial Assumptions. The total pension liability in the July 1, 2015, actuarial
valuation was determined using the following actuarial assumptions, applied to all
periods included in the measurement:
Inflation 2.60 percent
Real payroll growth 0.65 percent
Salary increases 3.25 percent, average,including inflation
Investment rate of return 7.65 percent, net of pension plan
investment expense, including inflation
Mortality rates were based on the Generational RP-2000 with Projection Scale BB.
The actuarial assumptions used in the July 1, 2015, valuation were based on the
results of an actuarial experience study for the period July 1, 2008,through June 30,
2013.
1 6 i
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 43 of 101
NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE G- RETIREMENT PLANS,CONTINUED
FRS Pension Plan,continued
The long-term expected rate of return on pension plan investments was not based on
historical returns, but instead is based on a forward-looking capital market economic
model. The allocation policy's description of each asset class was used to map the
target allocation to the asset classes shown below. Each asset class assumption is
based on a consistent set of underlying assumptions, and includes an adjustment for
the inflation assumption. The target allocation and best estimates of arithmetic and
geometric real rates of return for each major asset class are summarized in the
following table:
Compound
Annual Annual
Target Arithmetic (Geometric) Standard
Asset Class Allocation(1) Return Return Deviation
Cash 1.00% 3.2% 3.1% 1.7%
Fixed income 18.00% 4.8% 4.7% 4.7%
Global equity 53.00% 8.5% 7.2% 17.7%
Real estate(property) 10.00% 6.8% 6.2% 12.0%
Private equity 6.00% 11.9% 8.2% 30.0%
Strategic investments 12.00% 6.7% 6.1% 11.4%
Total 100.00%
Assumed inflation-Mean 2.60% 1.90%
(1)As outlined in the Plan's investment policy
Discount Rate. The discount rate used to measure the total pension liability
was 7.65 percent. The Plan's fiduciary net position was projected to be available to
make all projected future benefit payments of current active and inactive employees.
Therefore, the discount rate for calculating the total pension liability is equal to the
long-term expected rate of return.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 44 of 101
NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE G- RETIREMENT PLANS,CONTINUED
FRS Pension Plan,continued
Sensitivity of the District's Proportionate Share of the Net Pension Liability
to Changes in the Discount Rate. The following presents the District's
proportionate share of the net pension liability calculated using the discount rate of
7.65 percent, as well as what the District's proportionate share of the net pension
liability would be if it were calculated using a discount rate that is 1-percentage-point
lower(6.65 percent) or 1-percentage-point higher(8.65 percent)than the current
rate:
1% Current 1%
Decrease Discount Rate Increase
(6.65%) (7.65%) (8.65%)
District's proportionate share of
the net pension liability $ 12,788,460 $ 4,935,293 $ (1,599,832)
Pension Plan Fiduciary Net Position. Detailed information about pension plan's
fiduciary net position is available in the separately issued FRS Pension Plan and Other
State Administered Systems Comprehensive Annual Financial Report dated June 30,
2015.
The FRS CAFR and actuarial reports may also be obtained by contacting the
Division of Retirement at:
Department of Management Services
Division of Retirement
Bureau of Research and Member Communications
P.O. Box 9000
Tallahassee, FL 32315-9000
850-488-5706 or toll free at 877-377-1737
http://www.dms.myflorida.com/workforce operations/retirement/publications
Payables to the Pension Plan. At September 30, 2015, the District reported a
payable of$21,530 for the outstanding amount of contributions in the pension plan.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 45 of 101
NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE G- RETIREMENT PLANS, CONTINUED
HIS Plan
Plan Description.The HIS Plan ("HIS Plan")is a cost-sharing multiple-
employer defined benefit pension plan established under section 112.363, Florida
Statutes. The benefit is a monthly payment to assist retirees of State-administered
retirement systems in paying their health insurance costs and is administered by the
Division of Retirement within the Florida Department of Management Services.
Benefits Provided. For the nine month period ended September 30, 2015, eligible
retirees and beneficiaries received a monthly HIS payment equal to the number of
years of creditable service completed at the time of retirement multiplied by$5. The
payments are at least$30 but not more than$150 per month,pursuant to Section
112.363,Florida Statutes. To be eligible to receive a HIS Plan benefit, a retiree
under a State-administered retirement system must provide proof of health insurance
coverage, which can include Medicare.
Contributions. The HIS Plan is funded by required contributions from FRS
participating employers as set by the Florida Legislature. Employer contributions are
a percentage of gross compensation for all active FRS members. For the nine month
period ended September 30, 2015, the contribution rate ranged between 1.26
percent and 1.66 percent of payroll pursuant to Section 112.363,Florida Statutes.
The District contributed 100 percent of its statutorily required contributions for the
current and preceding three years. HIS Plan contributions are deposited in a separate
trust fund from which HIS payments are authorized. HIS Plan benefits are not
guaranteed and are subject to annual legislative appropriation. In the event the
legislative appropriation or available funds fail to provide full subsidy benefits to all
participants, benefits may be reduced or cancelled.
Pension Liabilities,Pension Expense,and Deferred Outflows of Resources
and Deferred Inflows of Resources Related to the HIS Plan. At September
30, 2015, the District reported a HIS liability of$2,155,823 for its proportionate
share of the net HIS Plan's net pension liability. The net pension liability was
measured as of September 30, 2015, and the total pension liability was used to
calculate the net pension liability determined by an actuarial valuation as of July
1, 2015. The District's proportionate share of the net HIS liability was based on the
It 112
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NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 46 of 101
NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE G- RETIREMENT PLANS, CONTINUED
HIS Plan,continued
District's 2014-15 fiscal year contributions relative to the total 2014-15 fiscal year
contributions of all participating members. At September 30, 2015, the District's
proportionate share was .021138780 percent, which was a decrease of.000006262
percent from its proportionate share measured as of September 30, 2014.
For the fiscal year ended September 30, 2015, the District recognized HIS expense
of$153,012. In addition, the District reported deferred outflows of resources and
deferred inflows of resources related to pensions from the following sources:
Deferred Outflows Deferred Inflows
Description of Resources of Resources
Differences between expected
and actual experience
Change of assumptions 169,607
Net difference between projected and actual
earnings on HIS pension plan investments 1,167 -
Changes in proportion and differences between
District HIS contributions and proportionate
share of HIS contributions 269,910 309,491
District contributions subsequent to the
measurement date 26,707 -
Total $ 467,391 $ 309,491
The deferred outflows of resources related to HIS, totaling$26,707, resulting from
District contributions subsequent to the measurement date, will be recognized as a
reduction on the net pension liability in the year ended September 30, 2016. Other
amounts reported as deferred outflows of resources and deferred inflows of
resources related to pensions will be recognized in pension expense over the
remaining service period of 7.2 years as follows:
Fiscal Years Ending
September 30 Amount
2016 $ 21,264
2017 21,264
2018 21,264
2019 21,263
2020 20,972
Thereafter 25,166
Total $ 131,193
1
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 47 of 101
NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE G- RETIREMENT PLANS,CONTINUED
HIS Plan,continued
Actuarial Assumptions. The total pension liability in the July 1, 2015, actuarial
valuation was determined using the following actuarial assumptions, applied to all
periods included in the measurement:
Inflation 2.60 percent
Real Payroll Growth 0.65 percent
Salary Increases 3.25 percent, average, including inflation
Municipal Bond Rate 3.80 percent
Mortality rates were based on the Generational RP-2000 with Projected Scale BB.
Because the HIS Plan is funded on a pay-as-you-go basis, no experience study has
been completed for the Plan.
Discount Rate. The discount rate used to measure the total HIS liability was
3.80 percent. In general, the discount rate for calculating the total HIS liability is
equal to the single rate equivalent to discounting at the long-term expected rate of
return for benefit payments prior to the projected depletion date. Because the HIS
benefit is essentially funded on a pay-as-you-go basis, the depletion date is
considered to be immediate, and the single equivalent discount rate is equal to the
municipal bond rate selected by the plan sponsor. The Bond Buyer General
Obligation 20-Bond Municipal Bond Index was adopted as the applicable municipal
bond index.
Sensitivity of the District's Proportionate Share of the Net HIS Liability
to Changes in the Discount Rate. The following presents the District's
proportionate share of the net HIS liability calculated using the discount rate of
3.80 percent, as well as what the District's proportionate share of the net HIS
liability would be if it were calculated using a discount rate that is 1-percentage-point
lower(2.80 percent)or 1-percentage-point higher(4.80 percent)than the current
rate:
1% Current 1%
Decrease Discount Rate Increase
(2.80%) (3.80%) (4.80%)
District's proportionate share of
the net HIS liability $ 2,456,460 $ 2,155,823 $ 1,905,137
1611A2 A2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 48 of 101
NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE G- RETIREMENT PLANS, CONTINUED
HIS Plan,continued
Pension Plan Fiduciary Net Position. Detailed information about the HIS plan's
fiduciary net position is available in the separately issued FRS Pension Plan and Other
State Administered Comprehensive Annual Financial Report dated June 30, 2015.
The FRS CAFR and actuarial reports may also be obtained by contacting the
Division of Retirement at:
Department of Management Services
Division of Retirement
Bureau of Research and Member Communications
P.O. Box 9000
Tallahassee,FL 32315-9000
850-488-5706 or toll free at 877-377-1737
http://www.dms.myflorida.com/workforce operations/retirement/publications
Payables to the Pension Plan. At September 30, 2015, the District reported a
payable of$1,754 for the outstanding amount of contributions to the HIS plan.
FRS -Defined Contribution Pension Plan
The SBA administers the defined contribution plan officially titled the FRS Investment
Plan(Investment Plan). The Investment Plan is reported in the SBA's annual financial
statements and in the State of Florida Comprehensive Annual Financial Report.
As provided in Section 121.4501,Florida Statutes, eligible FRS members may elect
to participate in the Investment Plan in lieu of the FRS defined benefit plan. District
employees participating in DROP are not eligible to participate in the Investment
Plan. Employer and employee contributions, including amounts contributed to
individual member's accounts, are defined by law,but the ultimate benefit depends in
part on the performance of investment funds. Benefit terms, including contribution
requirements, for the Investment Plan are established and may be amended by the
Florida Legislature. The Investment Plan is funded with the same employer and
employee contribution rates that are based on salary and membership class (Regular
Class,Elected County Officers,etc.), as the FRS defined benefit plan. Contributions
it
1611 Aa
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 49 of 101
NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE G- RETIREMENT PLANS, CONTINUED
FRS -Defined Contribution Pension Plan,continued
are directed to individual member accounts, and the individual members allocate
contributions and account balances amount various approved investment choices.
Costs of administering plan, including FRS Financial Guidance Program, are funded
through an employer contribution of 0.04 percent of payroll and by forfeited benefits
of plan members. Allocations to the investment member's accounts during the
2014-15 fiscal year were as follows:
Percent of Gross Salary*
Class Employee Employer(1) Employer(3)
Florida Retirement System,Regular 3.00 7.37 7.26
Florida Retirement System,Senior Management Service 3.00 21.14 21.43
Florida Retirement System,Special Risk 3.00 19.82 22.04
Deferred Retirement Option Program-Applicable
to Members from All of the Above Classes 0.00 12.28 12.88
Florida Retirement System,Reemployed Retiree (2) (2) N/A
Florida Retirement System,Elected Official 3.00 43.24 42.27
Notes:
(1) Employer rates include 1.26 percent for the postemployment health insurance subsidy.Also,
employer rates,other than for DROP participants,include 0.04 percent for administrative costs of
the Investment Plan. Rates for 7/1/14-6/30/15.
(2) Contribution rates are dependent upon retirement class in which reemployed.
(3) Employer rates include 1.66 percent for the post employment health insurance subsidy. Also,
employer rates,other than for DROP participants,include.04 percent for administrative costs for
the Investment Plan. Rates for 7/1/15-6/30/16.
* As defined by the Plan.
For all membership classes, employees are immediately vested in their own
contributions and are vested after 1 year of service for employer contributions and
investment earnings. If an accumulated benefit obligation for service credit originally
earned under the FRS Pension Plan is transferred to the Investment Plan, the member
must have the years of service required for FRS Pension Plan vesting(including the
service credit represented by the transferred funds)to be vested for these funds and
the earnings on the funds. Nonvested employer contributions are placed in a
suspense account for up to 5 years. If the employee returns to FRS-covered
employment within the 5-year period, the employee will regain control over their
account. If the employee does not return within the 5 year period, the employee will
forfeit the accumulated account balance. For the fiscal year ended September 30,
2015, the information for the amount of forfeitures was unavailable from the SBA;
however, management believes that these amounts,if any, would be immaterial to
the District.
6 1 1 A 2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 50 of 101
NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE G- RETIREMENT PLANS,CONTINUED
FRS -Defined Contribution Pension Plan,continued
After termination and applying to receive benefits, the member may rollover vested
funds to another qualified plan, structure a periodic payment under the Investment
Plan,receive a lump-sum distribution, leave the funds invested for future distribution,
or any combination of these options. Disability coverage is provided; the member
may either transfer the account balance to the FRS Pension Plan when approved for
disability retirement to receive guaranteed lifetime monthly benefits under the FRS
Pension Plan, or remain in the Investment Plan and rely upon that account balance for
retirement income.
The District's Investment Plan pension expense totaled$379,879 for the nine month
period ended September 30, 2015.
Payables to the Investment Plan. At September 30, 2015,the District reported a
payable of$0 for the outstanding amount of contributions to the Plan.
Plan 2 -Plan Description and Provisions-Firefighters' Pension Trust Fund
The following brief description of the North Collier Fire Control and Rescue District
Firefighters'Pension Plan(originally known as the North Naples Firefighters'Pension
Plan) (the "Plan")is provided for general information purposes only. The Plan's name
changed effective January 1, 2015 with the District's merger. Participants should
refer to the plan agreement for a more complete description of the Plan. On
July 11, 1996, under the authority of Florida Statute 175 and Laws of Florida,
Chapter 95-338, the District's Board of Commissioners passed Resolutions 96-004
and 96-005,providing for the establishment and funding of a single employer defined
benefit retirement plan and trust for newly hired fire suppression personnel. The
resolutions establish that certified firefighters hired on or after January 1, 1996 are to
become participants in the District's Firefighters'Pension Trust(FPT)Fund. The
Plan is totally administered, including all investment management,by a third party
administrator and the Plan's appointed Pension Board.
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.
1
6�' t`
NORTH COLLIER FIRE CONTROL AND N RESCUE DISTRICT Page 51 of 101
NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE G- RETIREMENT PLANS,CONTINUED
Plan 2 -Plan Description and Provisions-Firefighters' Pension Trust Funds
continued
During the nine month period ended September 30, 2015, the District adopted
Governmental Accounting Standards Board Statement No. 68 "Accounting and
Financial Reporting for Pensions". As such, the Plan's beginning net position was
restated and the net pension liability was recorded in the government-wide
financial statements.
During the year ended September 30, 2015, there were employee contributions in
the amount of$283,205.
During the nine months ended September 30, 2015, there were employee
contributions in the amount of$112,895 to the plan. During the three months ended
December 31, 2014 and years ended September 30, 2014 and 2013, there were
employee contributions in the amounts of$66,087, $263,115, and$252,053
respectively, to the plan. The employer contributed 100% of its required
contributions, as well as those required contributions of the participating firefighters
(0.5%pick-up).
The Plan provides for full-time firefighting personnel to become eligible to participate
in the Plan immediately upon hire. Under District resolution 96-005, the District
elected to pay the 0.5% (1% prior to December 9, 2004) employee required
contribution on behalf of the employee. Effective December 9, 2004, the employee
contribution was reduced to 0.5% (employee pick up). Effective July 1, 2001 (per
resolution 01-01), benefits under the Plan vest after six years of creditable service.
Employees who elect normal retirement at or after age 55 with 6 years of creditable
service, or 25 years of service regardless of age, are entitled to a retirement benefit.
Effective October 1, 2011,required employee contributions increased to 3% of
compensation. Employees may elect early retirement after 6 years of creditable
service with a reduction in benefit not to exceed 3% for each year before normal
retirement. The Plan also includes certain disability and death benefits.
6 1 1
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 52 of 101
NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE G- RETIREMENT PLANS,CONTINUED
Plan 2 -Plan Description and Provisions-Firefighters' Pension Trust Fund,
continued
Contributions-Contributions to the Plan are derived from three sources:
the plan's participants are required to contribute to the plan in the amount of 3% of
their covered wages and pursuant to resolution 11-031 the District has elected to
increase the affected employees' salary by 0.5% (employer pick-up), State funds
(fire [hazard] insurance premium tax per Florida Statute Chapter 175) and employer
(remaining amount necessary to meet actuarial requirement). For the period from
January 1, 1996 through September 30, 1996,no employer contributions were
required. Employer contributions were required beginning October 1, 1996. The
State contributions under Chapter 175 began in June 1997. This revenue is based on
property 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
the difference each year between the total contributions from all other sources for the
year and the total cost for the year pursuant to the most recent actuarial valuation of
the Plan. The total cost for any year equals total normal cost plus the additional
amounts sufficient to amortize the unfunded past service liability over a 30 year period
commencing the first year of the Plan's inception.
Pursuant to the actuarial study dated October 1, 2013 for the year ended September
30, 2015, the District's contribution(District only)requirement was 13% of the
actuarially determined covered payroll. Actual District contributions to the Plan for
the nine months ended September 30, 2015 were$796,502. Actual District
contributions to the Plan for the year ended September 30, 2015, were$1,105,545.
The State contributions for the year ended September 30, 2015 were$1,487,600.
Employees contributed(3%)$283,205 to the Plan for the year ended September 30,
2015. At October 1, 2014, $51,532,449 the Plan's total net position was restricted
for retiree benefits.
Payables to the Pension Plan. At September 30, 2015, the District reported a
payable of$21,361 for the outstanding amount of contributions in the pension plan.
Pension Benefits -Effective July 1, 2001, employees with 6 or more years of
service are entitled to monthly pension benefits,beginning at the earlier of age 55 with
6 years of credited service or 25 years credited service regardless of age. Benefit is
equal to 3.53% of their average final compensation(AFC)times credited service
prior to October 1, 2010 plus 3% of average final compensation times credited
1611 A2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 53 of 101
NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE G- RETIREMENT PLANS, CONTINUED
Plan 2-Plan Description and Provisions-Firefighters' Pension Trust Fund,
continued
service on and after October 1, 2010. AFC means the average of the highest five (5)
years within the last ten (10)years of service. Maximum benefit is 100% of AFC.
The plan permits early retirement 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
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%.
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
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%.
Supplemental Benefits-Effective December 31, 2004, each service and
disability retiree and their joint pensioners or beneficiaries and vested terminated
members shall receive a supplemental payment to be used as a health insurance
subsidy payment. The amount shall be five dollars ($5) for each full year of credited
service for life. The maximum monthly supplement is one hundred fifty dollars ($150)
and the minimum thirty dollars ($30).
DROP-Effective December 12, 2013, Resolution 13-034 was adopted, which
established a Deferred Retirement Option Plan "DROP". An "eligible participant" of
the pension plan, which is defined as an individual currently on full-time work status,
may elect to participate in the DROP on the first day of the month coincident with or
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
1 6 l 1 A2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 54 of 101
NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE G- RETIREMENT PLANS, CONTINUED
Plan 2 -Plan Description and Provisions-Firefighters' Pension Trust Fund,
continued
participant electing to participate in DROP must complete and execute such forms as
may be required by the District and supplied by the Board of Trustees not less than
thirty(30)days prior to entering the DROP. The forms shall include, but not limited
to, an irrevocable letter of resignation effective no later than the conclusion of the
maximum period of DROP participation. Election into the DROP is irrevocable
provided there shall be no minimum period of participation; however in the event of a
voluntary termination prior to the maximum period, any DROP participant termination
prior to such maximum DROP period shall submit a written notice at least thirty(30)
days prior to such early termination of DROP participation.
An eligible participant may elect to participate in the DROP only once. After
commencement of participation in DROP, a participant shall no longer earn, accrue or
purchase additional service credits towards retirement benefits or later enhancements
to the firefighters'pension plan.
Upon the effective date of an eligible participant's participation in DROP, all
contributions by and on behalf of the participant to the plan shall be discontinued.
For all plan purposes, service and vesting credits of an eligible participant electing
DROP shall be fixed as of the effective date of commencement of DROP
participation. Any services as a firefighter after entry into DROP shall not be used
for calculation or determination of benefits payable by the pension plan. The average
final compensation of a participant, as defined in this plan shall be determined as of the
effective date of commencement of DROP participation and other subsequent earning
shall not be used for calculation or determination of benefits payable by the pension
plan.
Income Recognition-Interest income is recorded on the accrual basis. Investments
are reported at market value. Short-term investments are reported at cost, which
approximates market value.
Actuarial Present Value of Accumulated Plan Benefits-Accumulated plan
benefits are those future periodic payments, including lump-sum distributions, that
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
1611 A 2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 55 of 101
NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE G- RETIREMENT PLANS, CONTINUED
Plan 2 -Plan Description and Provisions-Firefighters' Pension Trust Fund,
continued
died, and(c)present employees or their beneficiaries. Benefits under the Plan are
based on employees' age at entry to the Plan and are based upon the current starting
salary for firefighters at entry level. Benefits payable under all circumstances,
retirement, death, disability and termination of employment, are included, to the
extent they are deemed attributable to employee service rendered to the valuation
date.
The actuarial present value of accumulated plan benefits is determined by an actuary
and is the amount that results from applying actuarial assumptions to adjust the
accumulated plan benefits to reflect the time value of money(through discounts for
interest)and the probability of payment(by means of decrements such as for death,
disability, withdrawal, or retirement)between the valuation date and the expected
date of payment. The significant actuarial assumptions used in the valuations as of
October 1, 2013 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 7.5%
(net of fees). The actuarial valuation reflected assumed average rates of return of
8% (net of fees). The foregoing actuarial assumptions are based on the presumption
that the Plan will continue. If the Plan terminated, different actuarial assumptions and
other factors might be applicable in determining the actuarial present value of
accumulated plan benefits.
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, 2015 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 is a summary of the Single Employer-Defined Benefits Plan(Florida
Statutes Chapter#175), including funding policies, contribution methods, benefit
provisions and trend information:
1 6 1 1 A 2
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NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE G- RETIREMENT PLANS, CONTINUED
Plan 2-Plan Description and Provisions-Firefighters' Pension Trust Fund,
continued
Firefighters'Pension
Trust Fund-Plan 2
Year established and governing authority District Resolution 96-004(July 11, 1996)
Governing body Board of Trustees of Plan
Determination of contribution requirements: Actuarially determined
Employer(District) Amount required in excess of Member and
applicable State contributions needed in
order to pay current costs and amortize any
unfunded past service cost over 30 years
Plan members 3.0%of covered payroll
Funding of administrative costs: Employer
Period required to vest 6 years
Annual salary increase Graduated Scale based on Credited Service(see below)
Post retirement benefit increase Cost of living increase of 3%each year
Eligibility for distribution Earlier of 55 with 6 years of credited service or
(Normal retirement) 25 years credited service regardless of age
Provisions for:
Disability benefits Yes
Death benefits Yes
Early retirement Yes
Assumed inflation 3%
Actuarial assumption/method changes since
prior valuation:
Actuarial Cost Method Frozen Entry Age to Entry Age Normal
Net-of-Fees Investment Return 8.00%to 7.50%
Annual Salary Increase flat 6%per year to graduated scale(9%per year
for first 10 years&3%per year for 10+years)
6 A 2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 57 of 101
NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE G- RETIREMENT PLANS, CONTINUED
Plan 2-Plan Description and Provisions-Firefighters' Pension Trust Fund,
continued
Net Pension Liability of the Fund - The components of the net pension liability of
the District at September 30, 2015 were as follows:
Amount
Total pension liability $ 51,541,750
Plan fiduciary net position (51,534,195)
District's net pension liability $ 7,555
Plan fiduciary net position as a percentage of the
total pension liability 99.99%
The total pension liability was determined by an actuarial valuation as of September 30,
2015 using certain actuarial assumptions,the most significant of which were 7.5 percent
for the investment rate of return (net of fees), 3.0-9.0 percent for projected salary increases
and 3.0 percent for inflation.
Mortality rates were based on the RP-2000 Combined Healthy Mortality Table, Sex
Distinct. Disabled lives are set forward five (5)years.
The Plan's policy with regards to the allocation of invested assets is established and may be
amended by the Pension Board. Plan assets are managed on a total return basis with a
long-term objective of achieving and maintaining a fully funded status for the benefits
provided through the Plan. The investment policy was last amended in February 2014.
The following table summarizes the Board's adopted allocation policy and the long-term
expected real rates of return for each major asset class:
Long-Term
Target Actual Expected Real
Asset Class Allocation Allocation Rate of Return*
Domestic equities 45% 43% 7.50%
International equities 15% 13% 8.50%
Fixed income 25% 23% 2.50%
International fixed income 5% 8% 3.50%
Real estate 10% 11% 4.50%
Cash and cash equivalents minimal 2% not available
*annual arithmetic return 100% 100%
161 1A2
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NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE G- RETIREMENT PLANS,CONTINUED
Plan 2 -Plan Description and Provisions-Firefighters' Pension Trust Fund,
continued
The long-term expected rate of return on Plan assets was determined using a building-block
method in which best-estimate ranges of expected future real rates of return (expected
returns, net of Plan investment expense and inflation) are developed for each major asset
class. These ranges are combined to produce the long-term expected rate of return by
weighting the expected future real rates of return by the target asset allocation percentage
and by adding expected inflation.
Discount Rate. The discount rate used to measure the total pension liability was 7.5
percent. The projection of cash flows used to determine the discount rate assumed that
plan participant contributions will be made at the current contribution rate and that District
contributions will be made at rates equal to the difference between actuarially determined
contribution rates and the participant rate. Based on those assumptions, the Plan's fiduciary
net position was projected to be available to make all projected future benefit payments of
current plan participants. Therefore, the long-term expected rate of return on Plan
investments was applied to all periods of projected benefit payments to determine the total
pension liability.
Rate of Return Sensitivity. The sensitivity of the net pension liability to changes in the
discount rate was measured as follows. The net pension liability of the District was
calculated using the discount rate of 7.5 percent. It was also calculated using a discount
rate that was 1-percentage-point lower(6.5 percent) and 1-percentage-point higher
(8.5 percent)than the current rate:
1% Current 1%
Decrease Discount Rate Increase
6.5% 7.5% 8.5%
Net pension liability(asset) $ 8,330,949 $ 7,555 $ (6,809,847)
Deferred Inflows/Outflows of Resources Related to Pensions
On September 30, 2015,the District reported deferred outflows of resources and deferred
inflows of resources related to pensions from the following sources:
1 6 1 1 11
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NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE G- RETIREMENT PLANS, CONTINUED
Plan 2 -Plan Description and Provisions-Firefighters' Pension Trust Fund,
continued
Deferred Outflows Deferred Inflows
of Resources of Resources
Differences between expected and
actual experience $ - $
Change of assumptions - 1,105,754
Net difference between projected and actual 2,478,717
earnings on plan investments 3,147,455
Contributions subsequent to the measurement date not available
$ 3,147,455 $ 3,584,471
The deferred outflows of resources related to the pension, resulting from District
contributions subsequent to the measurement date, will be recognized as a
reduction on the net pension liability in the fiscal year ended September 30, 2016.
Other amounts reported as deferred outflows of resources and deferred inflows
of resources related to the pension will be recognized in pension expense as follows:
Fiscal Years Ending
September 30 Amount
2016 $ -
2017 312,752
2018 312,751
2019 312,752
2020 416,965
Thereafter (1,792,236)
Total $ (437,016)
Memberships of the Plan consisted of the following at October 1, 2014:
Firefighters'Pension
Trust Fund-Plan 2
Active plan members 104
Inactive plan members or beneficiarties currently receiving benefits 7
Inactive plan members entitled to but not yet receiving benefits 7
Total 118
Number of participating employers 1
Number of participating state agencies 1
1611 a 2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 60 of 101
NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE G- RETIREMENT PLANS,CONTINUED
Plan 2 -Plan Description and Provisions-Firefighters' Pension Trust Funds
continued
The following is a schedule of changes in net pension liability for the fiscal year ended
September 30, 2015:
Increase(Decrease)
Total Pension Plan Fiduciary Net Pension
Liability Net Position Liability(Asset)
Balances at September 30,2014 $ 47,467,581 $ 49,189,571 $ (1,721,990)
Changes for the fiscal year:
Service cost 2,800,358 2,800,358
Interest 4,119,495 - 4,119,495
Differences between expected and
actual experience (1,243,974) - (1,243,974)
Changes of assumptions (2,788,556)
(2,788,556)
Changes of benefit terms 1,337,993 - 1,337,993
Contributions-Employer - 1,107,133 (1,107,133)
Contributions-State - 1,487,600 (1,487,600)
Contributions-Employee - 283,371 (283,371)
Contributions-Buy Back 48,804 48,804
Net investment income - (284,780) 284,780
Benefit payments,including refunds
of employee contributions (199,951) (199,951) -
Administrative expense - (97,553) 97,553
Net changes 4,074,169 2,344,624 1,729,545
Balances at September 30,2015 $ 51,541,750 $ 51,534,195 $ 7,555
Annual Pension Cost,Net Pension Obligation and Reserves
Current year annual pension costs for the Firefighters'Pension Trust Fund are shown
in the trend information provided. The Firefighters'Pension Trust Fund had a net
unfunded actuarial accrued liability at October 1, 2015 of$7,555.
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.
161142
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NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE G RETIREMENT PLANS, CONTINUED
Plan 2 -Plan Description and Provisions-Firefighters' Pension Trust Funds
continued
Trend Information
Firefighters'Pension Trust Fund
Total(1)
Required Actual Contributions Net
Annual District State State(2) Pension
Fiscal Pension Required Required Frozen Actual Percentage Obligation
Year Contribution Contribution Contribution Contribution Contribution Contributed (NPO)
2015 $ 2,594,733 $ 1,107,133 $ 1,487,600 $1,746,716 $2,594,733 100% -
2014 $ 2,896,024 $ 1,518,926 $ 1,377,098 $1,746,716 $2,896,024 104% -
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% -
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% -
2007 $ 2,132,248 $ 2,019,430 $ 1,390,449 $ 112,818 $2,132,248 100% -
2006 $ 1,178,959 $ 1,066,141 $ 733,516 $ 112,818 $1,178,959 100% -
(1) The District considers its annual pension cost to be its actuarially determined required
annual pension contribution including the employer and state contribution.
(2) The Plan's State frozen limit for 2015,2014,2013 and 2012 was$1,746,716.
Pension Trust Required Supplementary Information
Schedule of Funding Progress Firefighters'Pension Plan:
Unfunded
Actuarial Actuarial Actuarial UAAL as
Value of Accrued Accrued Annual a%of
Actuarial Assets** Liability(AAL) Liability Funded Covered Covered
Valuation (AVA) -Entry Age (UAAL) Ratio Payroll Payroll
Date (a) (b) (b-a) (a/b) (c) (b-a)/c
10/01/15 $51,534,195 $51,541,750 $ 7,555 100.0% $9,671,942 0.1%
10/01/14 $49,189,571 $47,467,581 $(1,721,990) 103.6% $8,770,495 -19.6%
10/01/13 $42,143,137 $41,366,768 $ (776,369) 101.9% $9,092,235 -8.5%
10/01/12 $33,983,491 $33,924,855 $ (58,636) 100.2% $8,254,150 -0.7%
10/01/11 $26,196,164 $26,153,965 $ (42,199) 100.2% $8,291,830 -0.5%
10/01/10 $22,990,534 $23,284,830 $ 294,296 98.7% $7,737,940 3.8%
10/01/09 $17,833,111 $18,108,267 $ 275,156 98.5% $7,522,834 3.7%
10/01/08 $16,719,426 $16,890,153 $ 170,727 99.0% $7,082,194 2.4%
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%
** reflected by actuary as Plan Fiduciary Net Position
a 142
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 62 of 101
NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE G- RETIREMENT PLANS, CONTINUED
Plan 2-Plan Description and Provisions-Firefighters'Pension Trust Fund,
continued
Firefighters'Pension
Trust Fund
Valuation date 10/01/13
Actuarial cost method Frozen Entry Age
Amortization method Level dollar, closed
Mortality table RP2000 Combined Healthy
Remaining amortization period 27 years (as of 10/1/13)
Actuarial asset valuation method 5 Year Smoothed Market
Actuarial assumptions:
Investment rate 7.5% (net of fees)
Projected salary increase Graduated based on Service
(9% per year for first 10 years &
(3% per year for 10 or more years)
Inflation 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 September 30,
2015, the Plan had four(4)active participants.
The Plan allows for employer contributions. Amounts contributed by the employer
correspond to the percentage of contributions by class,established for participants
of the Florida Retirement System. Employee contributions are prohibited.
Employer contributions are 100% vested after completion of one year of service. A
year of service is based on an employee completing at least 1,000 hours of service
during a plan year.
Total District contributions to the Plan for the nine months ended September 30, 2015
were$3,639.
�. A 2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 63 of 101
NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE H- POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS
(OPEB)
The District formally established two (2) OPEB Plans to provide its retirees the
opportunity to obtain insurance(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
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.
As a result of the merger, five (5)employees originally from Big Corkscrew Island
Fire Control and Rescue District joined the Plan.
Defined Benefit Plan
Specifically, the Defined Benefit Plan provides that the District will pay a portion of
medical and dental premiums for retirees depending on their years of credited service
starting with the completion of fifteen(15) years of credited service. As such, the
District pays 50% of the employee's premium and 25% of the spouse's premium at
completion of 15 years of service progressing to 100% of the employee's premium
and 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.
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
16 He A2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 64 of 101
NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE H- POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS
(OPEB), CONTINUED
Defined Benefit Plan,continued
Benefit Plan benefits they had been eligible for at termination. During the year ended
September 30, 2014, the District paid the final amounts due on the ERIP Plans.
Note that the projected premiums for the dental, and life benefits 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.
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
Benefit Plan.
The District, as part of the PEHP, entered a group variable annuity contract. As
such, the PEHP Plan's asset custodian and third party administrator is the insurance
company through which the annuity is contracted.
General -Funding Policy
The District paid$174,326 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 nine month
period ended September 30, 2015.
The District also contributed$119,000 to the PEHP Plan for the nine month
period ended September 30, 2015.
1611A2
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NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE H- POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS
(OPEB),CONTINUED
General -Funding Policy, continued
No separate trust has been established for either Plan. No separate financial
statement is issued for either OPEB Plan. All required disclosures are presented
herein. The District obtained an actuarial valuation for its 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.
Schedule of Funding Progress-Defined Benefit Plan
Unfunded
Actuarial (2) Actuarial UAAL as a
(1) Value of Actuarial Accrued Annual Percentage of
Actuarial Assets Accrued Liability Funded Covered Covered
Valuation (AVA) Liability(AAL) (UAAL) Ratio Payroll Payroll
Date (a) (b) (b-a) (a/b) (c) (b-a)/c
01/01/15 $ - $ 10,342,305 $10,342,305 0.0% $ 13,652,782 75.8%
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 Percentage of
Year Annual Cash Annual OPEB Net OPEB
Ended OPEB Cost Payment Cost Obligation
09/30/15 $1,020,150 $ 358,162 35.1% $2,217,063
09/30/14 $ 508,598 $ 78,065 15.3% $ 1,555,292
09/30/13 $ 503,266 $ 78,335 15.6% $ 1,208,932
Note: Actuarial projection for the PEHP is N/A
6 a
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 66 of 101
NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE H- POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS
(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
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 for the North Naples Service Delivery Area and Big
Corkscrew Island Service Delivery Area as of September 30, 2015 is as follows:
Amount
Net OPEB obligation-NN $ 1,604,757
Net OPEB obligation-BCI 612,306
$ 2,217,063
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.
Nine month period ended September 30, 2015
Defined
Benefit
Plan PEHP
Annual required contribution(ARC) $ 912,070 $ 119,000
Adjustment to ARC (71,194) -
Plus interest on NOO 49,243 -
Annual OPEB cost 890,119 119,000
Annual Net contribution made (314,464) (119,000)
Expected cash payment 314,464 (119,000)
Yearly change in OPEB obligation 575,655 -
Net OPEB obligation-beginning of year 1,641,408 -
Net OPEB obligation-end of year $ 2,217,063 $ -
16111k2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 67 of 101
NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE H- POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS
(OPEB),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.
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
sharing of benefit costs between the employer and plan members. The actuarial
methods and assumptions used include techniques that are designed to reduce the
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 and an inflation
assumption of 3.0 percent with an annual salary scale of 6.0 percent. Since there
are no invested plan assets held in trust to finance the Defined Benefit Plan- OPEB
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 assumptions also included an annual healthcare cost trend based on a graded
schedule beginning with 8.0 percent annually down by 0.5 percent to an ultimate
rate of 4.5 percent in fiscal 2020. The unfunded actuarial accrued liability is being
amortized over a closed period of 30 years as a level dollar amount. The funding
method is the projected unit credit method as noted above.
NOTE I- RISK MANAGEMENT
During the nine months ended September 30, 2015, the District provided health
benefits as follows:
161
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NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE I- RISK MANAGEMENT, CONTINUED
The District continued the use of a high deductible health plan offered to employees and
retirees of the North Naples Service Delivery Area. The District does not offer vision
coverage to the employees of the North Naples Service Delivery Area. The District
also established a HSA plan for its employees of the North Collier Service Delivery
Area. The District contributes$5,000 for those eligible participants who have met
the family deductible and $3,000 for those eligible participants who have to meet the
the individual deductible to the HSA plan annually.
The District also continued the use of the health plan offered to the employees of the
Big Corkscrew Service Delivery Area. The District also established an HSA plan for
the employees of the Big Corkscrew Service Delivery Area. The District contributes
$1,500 per eligible participant to the plan.
Participants in both Service Delivery Areas may also elect to contribute to the
respective plan on a pre-tax basis. HSA amounts that are not utilized by the year end
are carried over and are the property of the participant per IRS regulation.
HSA contributions for the nine month period ended September 30, 2015 were as
follows:
Service Delivery Area Amount
North Naples $ 624,682
Big Corkscrew Island 33,750
Total $ 658,432
As of January 1, 2016, all District employees were offered health coverage, and the
related HSA contribution under the plan established for the North Naples Service
Delivery Area employees.
The District incurred$2,671,703 in claims,third party administration costs, premiums
and reinsurance premiums including HSA contributions and workers compensation
insurance during the nine month period ended September 30, 2015, for the
self-insurance and fully-funded insurance programs.
It is the policy of the District to purchase third party commercial insurance for other
remaining forms of potential risks to which it is exposed. The District's risk
management activities are reported in the General Fund. No accrual has been
1 6 1 1 2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 69 of 101
NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE I- RISK MANAGEMENT, CONTINUED
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
have not exceeded the insurance coverage for the year ended September 30, 2011
through September 30, 2015.
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
District by the Collier County Tax Collector. No accrual for the property tax levy
becoming due in November 2015 is included in the accompanying basic financial
statements, since such taxes are collected to finance expenditures of the subsequent
period.
Procedures for collecting delinquent taxes, including applicable tax certificate sales
and tax deed sales, are provided for by Florida Statutes. The enforceable lien date is
approximately two years after taxes become delinquent and occurs only upon request
of a holder of a delinquent tax certificate. As of September 30, 2015, $200,502 was
recorded in the General Fund and was due from the Collier County Tax Collector to
the District for ad valorem taxes and excess fees, and interest.
Important dates in the property tax cycle are as follows:
Assessment roll certified July 1
Millage resolution approved No later than 93 days following
certification of assessment roll.
Taxes due and payable(Levy date) November/with various discount
provisions through March 31.
Property taxes payable-maximum
discount(4 percent) 30 days after levy date
Beginning of fiscal year for which
taxes have been levied October 1
Due date March 31
16 I 1 A2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 70 of 101
NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE J- PROPERTY TAXES, CONTINUED
Important dates in the property tax cycle are as follows (continued):
Taxes become delinquent(lien date) April 1
Tax certificates sold by the Collier
County Tax Collector Prior to June 1
For the year ended September 30, 2015, the Board of Commissioners of the District
levied ad valorem taxes at a millage rate of$.95 per$1,000(.95 mills)of the 2014
net taxable value of real property located within the North Naples Service Delivery
Area.
For the year ended September 30, 2015,the Board of Commissioners of the District
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 located within the Big Corkscrew Island Service
Delivery Area.
NOTE K- PRIOR PERIOD ADJUSTMENT
Restatement of Net Position
The beginning net position of the District was adjusted as follows:
Amount
Net Position, December 31, 2014 -North Naples $ 47,636,009
Merger of Big Corkscrew Island Fire
Control and Rescue District 7,413,098
Reclassification of Impact Fee Fund
Balance-BCI to deferred revenue (735,341)
GASB #68 Adjustment:
Net pension liability-FRS (NN) (4,882,279)
Net pension liability- HIS (NN) (1,335,121)
Net pension liability- FRS (BCI) (2,766,968)
Net pension liability- HIS (BCI) (595,484)
Net pension asset- 175 Plan(FPT) 1,721,990
(7,857,862)
Depreciation adjustment(NN) 963,564
Total Prior Period Adjustments (216,541)
Net Position, December 31, 2014, as restated $ 47,419,468
IÔU
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 71 of 101
NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE K- PRIOR PERIOD ADJUSTMENT, CONTINUED
GASB Statement No. 68 requires the District to recognize its proportionate
share of the net pension liabilities and related pension amounts of the
cost-sharing multiple-employer FRS and HIS defined benefit plans.
Restatement of Fund Balance- General Fund
Amount
North Naples fund balance, December 31, 2014 $ 24,341,944
Merger of Big Corkscrew Island Fire
Control and Rescue District 4,388,507
Fund balance, December 31, 2014, as restated $ 28,730,451
Restatement of Fund Balance-Impact Fee Fund,Big Corkscrew Service
Delivery Area
Amount
Fund balance, December 31, 2014 $ 735,341
Reclassification to unearned revenue (735,341)
Fund balance, December 31, 2014, as restated $ -
Fund balance was reclassified to unearned revenue for the cumulative
effect of impact fees received and unexpended as of December 31, 2014.
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NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 72 of 101
NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE L- FUND BALANCE/NET POSITION ALLOCATIONS
Fund Balance/Net Position were allocated for the following purposes at September
30, 2015:
NN BCI Total
Nonspendable-General Fund Amount Amount Amount
Nonspendable fund balance-General Fund prepaid expenses $ 243,476 $ - $ 243,476
NN BCI Total
Assigned fund balance-General Fund Amount Amount Amount
General Fund-2015-Expenses-Oct-Dec $ 6,500,000 $ 750,000 $ 7,250,000
General Fund-Minimum operating reserve per policy 2,600,000 500,000 3,100,000
General Fund-Health insurance claim reserve 579,973 50,000 629,973
General Fund-Protective gear 75,000 - 75,000
General Fund-Vehicle replacement 75,000 100,000 175,000
General Fund-Fire equipment 200,000 100,000 300,000
General Fund-Emergency reserve 1,270,774 505,508 1,776,282
General Fund-Fire apparatus 500,000 500,000 1,000,000
General Fund-Community outreach 3,500 - 3,500
General Fund-Radio replacement 21,718 - 21,718
General Fund-Station improvements&equipment 150,000 41,069 191,069
General Fund-Station#46 improvements 20,900 - 20,900
Total General Fund $ 11,996,865 $ 2,546,577 $ 14,543,442
NN BCI Total
Unassigned-General Fund Amount Amount Amount
General Fund $ - $ - $ -
Total
Restricted Fund Balance/Net Position-Inspection Fee Fund Amount
Inspection Fee Fund $ 9,296
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NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 73 of 101
NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE M-IMPACT FEE FUND ACTIVITY,CONTINUED
During the nine month period ended September 30, 2015, the Impact Fee Fund had the
following activity:
NN BCI
Unearned revenue,January 1,2015 $ - $ 735,341
Impact fee receipts 1,740,724 331,870
Interest and other income 369 76
Operating fees-collection fees (26,109) (4,978)
Loan interest (20,362) -
Miscellaneous - -
Capital outlay (990,731) -
Transfers in * (703,891) -
Unearned revenue, September 30,2015 $ - $ 1,062,309
*included in due from other funds
NOTE N- COMMITMENTS AND CONTINGENCIES
The District is involved from time to time in certain routine litigation,the substance
of which either as liabilities or recoveries, would not materially affect the financial
position of the District. Although the final outcome of the lawsuits, assertions,and
claims or the exact amount of costs and/or potential recovery is not presently
determinable,in the opinion of the District's legal counsel,the resolution of these
matters will not have a materially adverse affect on the financial condition of the
District. As a general policy,the District plans to vigorously contest any such
matters.
On January 8, 2014,the District entered into an agreement for the construction of a
new fire station, Station#48. The project was completed during the nine month period
ended September 30,2015. The cost of this project was financed 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.
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NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 74 of 101
NOTES TO THE FINANCIAL STATEMENTS
September 30,2015
NOTE O •MERGER OF OPERATIONS
The following is a summary statement of net position by service delivery area as of
January 1, 2015 (the merger date):
North Naples Big Corkscrew
Service Service District
Delivery Area Delivery Area Totals
Assets:
Current assets $ 25,547,199 $ 5,245,315 $ 30,792,514
Capital assets,net 27,187,580 * 3,604,314 30,791,894
Other assets - - -
Total Assets 52,734,779 8,849,629 61,584,408
Deferred outflows of resources-pensions 509,195 * 300,493 * 809,688
Liabilities:
Current liabilities 1,222,849 914,309 2,137,158
Non-current liabilities 5,843,672 * 2,841,109 * 8,684,781
Total Liabilities 7,066,521 3,755,418 10,821,939
Deferred inflows of resources-pensions 3,795,280 * 2,079,399 * 5,874,679
Net Position:
Net investment in capital assets 27,084,042 * 3,144,314 30,228,356
Restricted 6,708 - * 6,708
Unrestricted 15,291,423 * 170,991 * 15,462,414
Total Net Position $ 42,382,173 $ 3,315,305 $ 45,697,478
*As restated from December 31,2014 audited balance. See Note K for prior period adjustments.
NOTE P-SUBSEQUENT EVENTS
In December 2015, the Board approved a capital lease in the amount of$2,400,000
for the purchase of three (3)new fire trucks and one (1)new ladder truck.
On February 22, 2016, the District received$999,491 from the Greater Naples Fire
Rescue District from the dissolution of the Fire Code Official's office and subsequent
sale of the building, which the District was a member. These funds will be designated
for fire prevention.
lii 112
COMBINING FINANCIAL STATEMENTS
BY SERVICE DELIVERY AREAS
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NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 75 of 101
COMBINING BALANCE SHEET -GENERAL FUND-BY SERVICE
DELIVERY AREAS
September 30,2015
North Naples Big Corkscrew Total
Service Island Service General
Delivery Area Delivery Area Eliminations Fund
ASSETS
Cash and cash equivalents $ 5,927,625 $ 2,795,512 $ - $ 8,723,137
Restricted cash and cash equivalents - - - -
Investments 6,010,518 - - 6,010,518
Due from other governments 172,549 27,953 - 200,502
Due from other funds 2,062,137 - (43,109) 2,019,028
Other receivables 172,052 30,379 - 202,431
Prepaid expenses 243,476 - - 243,476
TOTAL ASSETS $ 14,588,357 $ 2,853,844 $ (43,109) $ 17,399,092
LIABILITIES AND FUND BALANCE
LIABILITIES
Accounts payable and accrued expenses $ 917,411 $ 260,867 $ - $ 1,178,278
Retainage payable - - - -
-
Due to other funds 1,423,105 46,400 (43,109) 1,426,396
Contract deposits 7,500 - - 7,500
Unearned revenue - - _ -
TOTAL LIABILITIES 2,348,016 307,267 (43,109) 2,612,174
FUND BALANCE
Nonspendable 243,476 - - 243,476
Restricted - - - -
Assigned 11,996,865 2,546,577 - 14,543,442
Unassigned - - - -
TOTAL FUND BALANCE 12,240,341 2,546,577 - 14,786,918
TOTAL LIABILITIES AND
FUND BALANCE $ 14,588,357 $ 2,853,844 $ (43,109) $ 17,399,092
The accompanying notes are an integral part of this statement.
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NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 76 of 101
COMBINING STATEMENT OF REVENUES,EXPENDITURES
AND CHANGES IN FUND BALANCE- GENERAL FUND-
BY SERVICE DELIVERY AREAS
Nine Month Period ended September 30,2015
General Fund
North Naples Big Corkscrew Total
Service Island Service General
Delivery Area Delivery Area Fund
REVENUES
Ad Valorem taxes $ 3,314,133 $ 698,932 $ 4,013,065
Intergovernmental revenue:
State firefighter supplement 32,803 - 32,803
Federal Grants - - -
Charges for services 375,532 16,403 391,935
Miscellaneous:
Interest 67,866 132 67,998
Other 172,543 141,101 313,644
TOTAL REVENUES 3,962,877 856,568 4,819,445
EXPENDITURES
Current
Public safety
Personnel services 14,056,601 2,271,660 16,328,261
Operating expenditures 2,423,119 401,448 2,824,567
Capital outlay 264,615 25,390 290,005
Debt service:
Principal reduction 24,036 - 24,036
Interest and fiscal charges - - -
Reserves - - -
TOTAL EXPENDITURES 16,768,371 2,698,498 19,466,869
EXCESS OF REVENUES
OVER(UNDER)EXPENDITURES (12,805,494) (1,841,930) (14,647,424)
OTHER FINANCING SOURCES AND USES
Transfer in 703,891 - 703,891
Transfer out - - -
TOTAL OTHER FINANCING SOURCES
AND USES 703,891 - 703,891
EXCESS OF REVENUES AND OTHER
FINANCING SOURCES OVER(UNDER)
EXPENDITURES AND OTHER
FINANCING USES (12,101,603) (1,841,930) (13,943,533)
FUND BALANCE-Beginning 24,341,944 4,388,507 28,730,451
FUND BALANCE-Ending $ 12,240,341 $ 2,546,577 $ 14,786,918
The accompanying notes are an integral part of this statement.
1611 10
REQUIRED SUPPLEMENTARY
INFORMATION
OTHER THAN MD&A
A 2
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NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 77 of 101
STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL - GENERAL FUND-
SUMMARY STATEMENT -NN
Nine Month Period ended September 30,2015
General Fund
Variance
Original Final Favorable
Budget Budget Actual (Unfavorable)
REVENUES
Ad Valorem taxes $ 21,867,901 $ 22,382,577 $ 3,314,133 $ (19,068,444)
Intergovernmental revenue:
State firefighter supplement - - 32,803 32,803
Federal Grants - - - -
Charges for services 587,444 471,068 375,532 (95,536)
Miscellaneous:
Interest 70,000 70,000 67,866 (2,134)
Other 238,017 239,812 172,543 (67,269)
Subtotal-revenues 22,763,362 23,163,457 3,962,877 (19,200,580)
Cash brought forward 12,559,119 13,412,632 - (13,412,632)
TOTAL REVENUES 35,322,481 36,576,089 3,962,877 (32,613,212)
EXPENDITURES
Current
Public safety
Personnel services 19,411,454 19,427,305 14,056,601 5,370,704
Operating expenditures 3,319,860 3,703,860 2,423,119 1,280,741
Capital outlay 1,068,500 993,891 264,615 729,276
Debt service:
Principal reduction 32,048 32,048 24,036 8,012
Interest and fiscal charges - - - -
Reserves 9,824,504 12,418,985 - 12,418,985
TOTAL EXPENDITURES 33,656,366 36,576,089 16,768,371 19,807,718
EXCESS OF REVENUES
OVER(UNDER)EXPENDITURES 1,666,115 - (12,805,494) (12,805,494)
OTHER FINANCING SOURCES AND USES
Transfer in - - 703,891 703,891
Transfer out (1,666,115) - - -
TOTAL OTHER FINANCING SOURCES
AND USES (1,666,115) - 703,891 703,891
EXCESS OF REVENUES AND OTHER
FINANCING SOURCES OVER(UNDER)
EXPENDITURES AND OTHER
FINANCING USES $ - $ - (12,101,603) $ (12,101,603)
FUND BALANCE-Beginning 24,341,944
FUND BALANCE-Ending $ 12,240,341
The accompanying notes are an integral part of this statement.
k2
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NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 78 of 101
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE -BUDGET AND ACTUAL
GENERAL FUND-DETAILED STATEMENT-NN
Nine Month Period ended September 30,2015
General Fund
Variance
Original Final Favorable
Budget Budget Actual (Unfavorable)
REVENUES
Ad Valorem taxes $ 21,867,901 $ 22,382,577 $ 3,314,133 $ (19,068,444)
Intergovernmental revenue:
State firefighter supplement - - 32,803 32,803
Federal Grants - - - -
Charges for services 587,444 471,068 375,532 (95,536)
Miscellaneous:
Interest 70,000 70,000 67,866 (2,134)
Other 238,017 239,812 172,543 (67,269)
Subtotal-revenues 22,763,362 23,163,457 3,962,877 (19,200,580)
Cash brought forward 12,559,119 13,412,632 - (13,412,632)
TOTAL REVENUES 35,322,481 36,576,089 3,962,877 (32,613,212)
EXPENDITURES
Current
Public safety
Personnel services:
Salaries
Firefighters&Admin. 11,813,826 11,578,054 8,684,082 2,893,972
Commissioners 30,000 30,000 22,500 7,500
Overtime 568,332 879,955 655,156 224,799
Vacation pay 25,000 64,000 35,398 28,602
Sick leave 511,000 511,000 358,507 152,493
Incentives and holiday pay 510,094 510,094 315,382 194,712
Payroll taxes
Social Security 1,037,286 1,037,286 795,669 241,617 i
Benefits
Retirement 1,913,504 1,664,504 1,100,393 564,111
Health insurance 2,216,807 2,366,807 1,057,521 1,309,286
Disability insurance 71,155 71,155 38,213 32,942
Unemployment 5,000 5,000 3,132 1,868
Workers compensation 396,450 396,450 134,072 262,378
Employee physicals 150,000 150,000 112,397 37,603
Post employment health plan 161,000 161,000 119,000 42,000
Health Savings Account Funding - - 624,682 (624,682)
Retirement recognition 2,000 2,000 497 1,503
Subtotal-Personnel services 19,411,454 19,427,305 14,056,601 5,370,704
The accompanying notes are an integral part of this statement.
1611 A 2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 79 of 101
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE -BUDGET AND ACTUAL
GENERAL FUND-DETAILED STATEMENT -NN(CONTINUED)
Nine Month Period ended September 30,2015
General Fund
Variance
Original Final Favorable
Operating expenditures: Budget Budget Actual (Unfavorable)
Insurance 300,000 300,000 233,306 66,694
Uniforms 73,500 73,500 52,945 20,555
Communications 10,000 10,000 18,350 (8,350)
Telephone 174,342 229,342 162,775 66,567
Utilities 215,700 215,700 163,619 52,081
Maintenance
Vehicle 307,500 347,500 252,071 95,429
Equipment 46,500 46,500 18,511 27,989
Computer 276,050 276,050 144,357 131,693
Hydrant 23,500 23,500 11,910 11,590
Building 303,651 447,651 311,011 136,640
Supplies
Office 37,000 37,000 45,700 (8,700)
Protective gear 52,000 92,000 76,027 15,973
Station 32,000 32,000 32,265 (265)
Emergency medical 68,000 108,000 86,693 21,307
Hurricane/emergency - - - -
Equipment
Office 30,600 30,600 40,607 (10,007)
Fire 50,000 50,000 37,338 12,662
Shop 10,000 10,000 6,778 3,222
Warehouse/logistics 1,000 1,000 8,566 (7,566)
Professional and other fees
Legal and professional 196,000 196,000 163,934 32,066
Property appraiser fees 205,000 205,000 156,982 48,018
Tax collector fees 441,557 441,557 62,875 378,682
Accounting 40,000 90,000 90,707 (707)
Miscellaneous
Travel 18,400 18,400 18,515 (115)
Water/sewer fee St.44 5,000 5,000 - 5,000
Public information officer 3,000 3,000 2,757 243
Public education officer - - 7,616 (7,616)
Fuel and oil 244,000 244,000 121,345 122,655
Legal advertisements 5,500 5,500 9,366 (3,866)
Dues and subscriptions 8,210 8,210 2,755 5,455
CERT team 2,000 2,000 2,952 (952)
Dive team 6,950 6,950 1,200 5,750
Fire prevention 18,000 33,000 15,347 17,653
Training 88,500 88,500 47,838 40,662
Hazardous materials 8,100 8,100 407 7,693 I
Technical rescue 4,500 4,500 5,016 (516)
Boat team 3,800 3,800 3,347 453
K-9 search and rescue - - - -
Honor guard - - - -
OPS - - - -
Peer fitness - - - -
Miscellaneous 10,000 10,000 7,331 2,669
Operational Reserves
Contingency - - - -
Subtotal-Operating expenditures 3,319,860 3,703,860 2,423,119 1,280,741
The accompanying notes are an integral part of this statement.
I
1
1 6 I 1 42
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 80 of 101
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE -BUDGET AND ACTUAL
GENERAL FUND -DETAILED STATEMENT-NN(CONTINUED)
Nine Month Period ended September 30,2015
General Fund
Variance
Original Final Favorable
Capital outlay: Budget Budget Actual (Unfavorable)
Land - - - -
Station improvements 153,000 100,000 58,130 41,870
Fire&rescue equipment 31,000 16,000 - 16,000
Protective gear 70,000 45,000 41,552 3,448
Communication equipment 25,000 15,000 8,272 6,728
Medical equipment 18,000 18,000 - 18,000
Computers 44,000 44,000 - 44,000
Fire replacement equipment - - - -
Boat team 5,000 5,000 - 5,000
Vehicle purchase 244,500 244,500 122,343 122,157
Training equipment 3,000 3,000 - 3,000
Station equipment&computers - - 30,827 (30,827)
Logistics/warehouse - - - -
Hazardous materials equip. - - - -
Fire apparatus 475,000 503,391 3,491 499,900
Dive equipment - - - -
Fire prevention - - - -
Subtotal-Capital outlay 1,068,500 993,891 264,615 729,276
Debt service:
Principal reduction 32,048 32,048 24,036 8,012
Interest and fiscal charges - - - -
Subtotal-Debt service 32,048 32,048 24,036 8,012
Reserves:
Reserves 9,824,504 12,418,985 - 12,418,985
TOTAL EXPENDITURES 33,656,366 36,576,089 16,768,371 19,807,718 I
I
EXCESS OF REVENUES
OVER(UNDER)EXPENDITURES 1,666,115 - (12,805,494) (12,805,494)
OTHER FINANCING SOURCES AND USES
Proceeds from disposition of capital assets - - - -
Transfer out (1,666,115) - 703,891 703,891
TOTAL OTHER FINANCING SOURCES AND USES (1,666,115) - 703,891 703,891
EXCESS OF REVENUES AND OTHER FINANCING
SOURCES OVER(UNDER)EXPENDITURES
AND OTHER FINANCING USES $ - $ - (12,101,603) $ (12,101,603)
FUND BALANCE-Beginning 24,341,944
FUND BALANCE-Ending $ 12,240,341
The accompanying notes are an integral part of this statement.
I
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1611112 1 A2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 81 of 101
STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL -IMPACT FEE FUND-
SUMMARY STATEMENT -NN
Nine Month Period ended September 30,2015
Impact Fee Fund
Variance
Original Final Favorable
Budget Budget Actual (Unfavorable)
REVENUES
Fees:
Impact fees $ 1,400,000 $ 2,007,960 $ 1,740,724 $ (267,236)
Miscellaneous:
Interest 2,000 530 369 (161)
Other - - - -
Subtotal-revenues 1,402,000 2,008,490 1,741,093 (267,397)
Cash brought forward (486,279) 893,346 - (893,346)
TOTAL REVENUES 915,721 2,901,836 1,741,093 (1,160,743)
EXPENDITURES
Current
Public safety
Operating expenditures 21,000 31,000 26,109 4,891
Capital outlay 2,529,800 2,839,800 990,731 1,849,069
Debt service:
Principal
Interest 31,036 31,036 20,362 10,674
Reserves - - - -
TOTAL EXPENDITURES 2,581,836 2,901,836 1,037,202 1,864,634
EXCESS OF REVENUES
OVER(UNDER)EXPENDITURES (1,666,115) - 703,891 703,891
OTHER FINANCING SOURCES
Transfers in/(out) 1,666,115 - (703,891) (703,891)
TOTAL OTHER FINANCING SOURCES
AND USES 1,666,115 - (703,891) (703,891)
EXCESS OF REVENUES AND OTHER
FINANCING SOURCES OVER(UNDER)
EXPENDITURES AND OTHER
FINANCING USES $ - $ - - $ -
FUND BALANCE-Beginning -
FUND BALANCE-Ending $ -
The accompanying notes are an integral part of this statement.
A
, 1 •_ 2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 82 of 101
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE -BUDGET AND ACTUAL
IMPACT FEE FUND -DETAILED STATEMENT-NN
Nine Month Period ended September 30,2015
Impact Fee Fund
Variance
Original Final Favorable
REVENUES Budget Budget Actual (Unfavorable)
Fees:
Impact fees $ 1,400,000 $ 2,007,960 $ 1,740,724 $ (267,236)
Miscellaneous:
Interest 2,000 530 369 (161)
Other - - - -
Subtotal-revenues 1,402,000 2,008,490 1,741,093 (267,397)
Cash brought forward (486,279) 893,346 - (893,346)
TOTAL REVENUES 915,721 2,901,836 1,741,093 (1,160,743)
EXPENDITURES
Equipment
Office - - - -
Miscellaneous:
Impact fee collection 21,000 31,000 26,109 4,891
Subtotal-Operating expenditures 21,000 31,000 26,109 4,891
Capital outlay:
Station#48 2,000,000 2,400,000 656,418 1,743,582
Emergency signal-station#42 360,000 - - -
Office&station equipment#42 - 400,000 307,646 92,354
Protective gear 19,800 19,800 21,677 (1,877)
Equipment 150,000 20,000 4,990 15,010
Subtotal-Capital outlay 2,529,800 2,839,800 990,731 1,849,069
Debt service:
Interest 31,036 31,036 20,362 10,674
Reserves: - - - -
TOTAL EXPENDITURES 2,581,836 2,901,836 1,037,202 1,864,634
EXCESS OF REVENUES
OVER(UNDER)EXPENDITURES (1,666,115) - 703,891 703,891
OTHER FINANCING SOURCES
Transfers in/(out) 1,666,115 - (703,891) (703,891)
TOTAL OTHER FINANCING SOURCES
AND USES 1,666,115 - (703,891) (703,891)
EXCESS OF REVENUES AND OTHER
FINANCING SOURCES OVER(UNDER)
EXPENDITURES AND OTHER FINANCING USES $ - $ - - $ -
FUND BALANCE-Beginning -
FUND BALANCE-Ending $ -
The accompanying notes are an integral part of this statement.
i A 2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 83 of 101
STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN
FUND BALANCE -BUDGET AND ACTUAL - INSPECTION FEE FUND-
SUMMARY STATEMENT -NN
Nine Month Period ended September 30,2015
Inspection Fee Fund
Variance
Original Final Favorable
Budget Budget Actual (Unfavorable)
REVENUES
Charges for services
Inspection fees $ 670,000 $ 895,828 $ 744,996 $ (150,832)
Plan review fees 550,000 863,936 689,288 (174,648)
Miscellaneous:
Interest 1,000 554 450 (104)
Subtotal-revenues 1,221,000 1,760,318 1,434,734 (325,584)
Cash brought forward 5,572 9,070 - (9,070)
TOTAL REVENUES 1,226,572 1,769,388 1,434,734 (334,654)
EXPENDITURES
Current
Public safety
Personnel services 1,167,163 1,694,386 1,376,981 317,405
Operating expenditures 54,932 65,051 55,165 9,886
Capital outlay - - -
Reserves 4,477 9,951 - 9,951
TOTAL EXPENDITURES 1,226,572 1,769,388 1,432,146 337,242
EXCESS OF REVENUES
OVER(UNDER)EXPENDITURES $ - $ - 2,588 $ 2,588
FUND BALANCE-Beginning 6,708
FUND BALANCE-Ending $ 9,296
The accompanying notes are an integral part of this statement.
1611
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NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 84 of 101
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE -BUDGET AND ACTUAL
INSPECTION FEE FUND-DETAILED STATEMENT-NN
Nine Month Period ended September 30,2015
Inspection Fee Fund
Variance
Original Final Favorable
Budget Budget Actual (Unfavorable)
REVENUES
Charges for services:
Inspection fees $ 670,000 $ 895,828 $ 744,996 $ (150,832)
Plan review fees 550,000 863,936 689,288 (174,648)
Miscellaneous:
Interest 1,000 554 450 (104)
Subtotal-revenues 1,221,000 1,760,318 1,434,734 (325,584)
Cash brought forward 5,572 9,070 - (9,070)
TOTAL REVENUES 1,226,572 1,769,388 1,434,734 (334,654)
EXPENDITURES
Current
Public safety
Personnel services:
Salaries
Regular 859,373 1,083,209 858,217 224,992
Overtime 2,000 111,907 107,924 3,983
Sick leave 25,000 35,000 32,335 2,665
-
Vacation pay - -
_
Professional/Incentives and holiday pay 9,000 8,400 6,300 2,100
Payroll taxes
Social Security 47,971 94,745 46,201 48,544
Benefits
Retirement 54,879 141,110 146,837 (5,727)
Health insurance 144,595 165,190 128,092 37,098
Disability insurance 8,845 8,845 8,845 -
Employee physicals 500 - - -
Unemployment compensation - - - -
Workers compensation 15,000 45,980 42,230 3,750
Subtotal-Personnel services 1,167,163 1,694,386 1,376,981 317,405
The accompanying notes are an integral part of this statement.
16 1 1 A2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 85 of 101
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE -BUDGET AND ACTUAL-
INSPECTION FEE FUND-DETAILED STATEMENT-NN(CONTINUED)
Nine Month Period ended September 30,2015
Inspection Fee Fund
Variance
Original Final Favorable
Operating expenditures: Budget Budget Actual (Unfavorable)
Uniforms 1,000 - - -
Telephone 1,000 - - -
Utilities 2,500 - - -
Rent 50,000 50,000 37,500 12,500
Maintenance
Contract labor - - - -
Hydrant - - - -
Supplies
Office 432 51 2,665 (2,614)
Miscellaneous
Employee physicals - - - -
Dues&subscriptions - - - -
Fire prevention - 5,000 5,000 -
Training - 10,000 10,000 -
Miscellaneous - - - -
Subtotal-Operating expenditures 54,932 65,051 55,165 9,886
Capital outlay:
Office facility - - - -
Vehicles _ _ _ -
Subtotal-Capital outlay - - - -
Debt service:
Principal reduction - - - -
Interest and fiscal charges _ _ - -
Subtotal-Debt service - - - -
Reserves: 4,477 9,951 - 9,951
TOTAL EXPENDITURES 1,226,572 1,769,388 1,432,146 337,242
EXCESS OF REVENUES
OVER(UNDER) EXPENDITURES $ - $ - 2,588 $ 2,588
FUND BALANCE-Beginning 6,708
FUND BALANCE-Ending $ 9,296
The accompanying notes are an integral part of this statement.
1611 A2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 86 of 101
STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN
FUND BALANCE-BUDGET AND ACTUAL - GENERAL FUND-
SUMMARY STATEMENT -BCI
Nine Month Period ended September 30,2015
General Fund
Variance
Original Final Favorable
Budget Budget Actual (Unfavorable)
REVENUES
Ad Valorem taxes $ 3,463,569 $ 3,545,870 $ 698,932 $ (2,846,938)
Intergovernmental revenue:
State firefighter supplement 8,500 8,500 - (8,500)
Federal Grants 62,000 62,000 - (62,000)
Charges for services 10,800 10,800 16,403 5,603
Miscellaneous:
Interest 3,250 3,250 132 (3,118)
Other 102,625 88,625 141,101 52,476
Subtotal-revenues 3,650,744 3,719,045 856,568 (2,862,477)
Cash brought forward 2,844,880 2,620,843 - (2,620,843)
TOTAL REVENUES 6,495,624 6,339,888 856,568 (5,483,320) j
EXPENDITURES
Current
Public safety
Personnel services 3,444,570 3,062,953 2,271,660 791,293
Operating expenditures 514,388 594,388 401,448 192,940
Capital outlay 123,000 123,000 25,390 97,610
Debt service:
Principal reduction - - - -
Interest and fiscal charges - - - -
Reserves 2,413,666 2,559,547 - 2,559,547
TOTAL EXPENDITURES 6,495,624 6,339,888 2,698,498 3,641,390 Ii
EXCESS OF REVENUES
OVER(UNDER)EXPENDITURES - - (1,841,930) (1,841,930)
OTHER FINANCING SOURCES AND USES
Proceeds from disposition of capital assets - - - -
Transfer out - - - -
TOTAL OTHER FINANCING SOURCES
AND USES - - - -
EXCESS OF REVENUES AND OTHER
FINANCING SOURCES OVER(UNDER)
EXPENDITURES AND OTHER
FINANCING USES $ - $ - (1,841,930) $ (1,841,930) �
i
FUND BALANCE-Beginning 4,388,507
FUND BALANCE-Ending $ 2,546,577
i A 2
j, : ;
i
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 87 of 101
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE -BUDGET AND ACTUAL
GENERAL FUND-DETAILED STATEMENT-BCI
Nine Month Period ended September 30,2015
General Fund
Variance
Original Final Favorable
Budget Budget Actual (Unfavorable)
REVENUES
Ad Valorem taxes $ 3,463,569 $ 3,545,870 $ 698,932 $ (2,846,938)
Intergovernmental revenue:
State firefighter supplement 8,500 8,500 - (8,500)
Federal Grants 62,000 62,000 - (62,000)
Charges for services 10,800 10,800 16,403 5,603
Miscellaneous:
Interest 3,250 3,250 132 (3,118)
Other 102,625 88,625 141,101 52,476
Subtotal-revenues 3,650,744 3,719,045 856,568 (2,862,477)
Cash brought forward 2,844,880 2,620,843 - (2,620,843)
TOTAL REVENUES 6,495,624 6,339,888 856,568 (5,483,320)
EXPENDITURES
Current
Public safety
Personnel services:
Salaries
Firefighters&Admin. 2,039,849 1,753,232 1,360,259 392,973
Commissioners 18,000 18,000 13,000 5,000
Overtime 100,000 100,000 75,040 24,960
Vacation pay - _ - -
Sick leave - - - -
Incentives and holiday pay 49,000 49,000 34,403 14,597
Payroll taxes
Social Security 168,824 168,824 125,076 43,748
Benefits
Retirement 413,466 343,466 310,814 32,652
Health insurance 523,856 523,856 297,266 226,590
Disability insurance - - - -
Unemployment 30,675 5,675 - 5,675
Workers compensation 100,900 100,900 22,052 78,848
Employee physicals - - - -
Post employment health plan - - - -
Health Savings Account Funding - - 33,750 (33,750)
Retirement recognition - - - -
Subtotal-Personnel services 3,444,570 3,062,953 2,271,660 791,293
161 HA2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 88 of 101
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE -BUDGET AND ACTUAL
GENERAL FUND-DETAILED STATEMENT-BCI(CONTINUED)
Nine Month Period ended September 30,2015
General Fund
Variance
Original Final Favorable
Operating expenditures: Budget Budget Actual (Unfavorable)
Insurance 45,520 30,520 52,889 (22,369)
Uniforms 9,750 9,750 11,693 (1,943)
Communications 2,500 2,500 4,425 (1,925)
Telephone 26,000 26,000 13,782 12,218
Utilities 22,500 22,500 17,933 4,567
Volunteer services 2,500 2,500 - 2,500
Maintenance
Vehicle 34,500 79,500 57,144 22,356 I
Equipment 10,600 10,600 1,621 8,979
Computer 12,595 44,595 31,881 12,714
Hydrant - - - -
Building 30,600 30,600 20,650 9,950
Supplies
Office 8,500 8,500 8,450 50
Protective gear 25,975 25,975 16,791 9,184
Station 8,000 21,000 16,129 4,871
Emergency medical 8,100 8,100 9,341 (1,241)
Hurricane/emergency - - - -
Equipment
Office 7,000 7,000 - 7,000
Fire 21,750 11,750 3,892 7,858 I
Shop - - - -
Warehouse/logistics - - - -
Professional and other fees
Legal and professional 15,000 45,000 36,322 8,678
Property appraiser fees 33,000 33,000 22,377 10,623
Tax collector fees 74,558 74,558 13,373 61,185
Accounting 10,900 10,900 14,473 (3,573)
Miscellaneous
Travel 5,000 5,000 4,089 911
Water/sewer fee St.44 - - - -
Public information officer - - - -
Public education officer - - - -
Fuel and oil 42,000 42,000 27,508 14,492
Legal advertisements 4,000 4,000 2,069 1,931
Dues and subscriptions 7,150 7,150 279 6,871
CERT team - - - -
Dive team - - - -
Fire prevention 8,600 8,600 1,278 7,322
Training 31,760 16,760 10,565 6,195
Hazardous materials - - - - 1
Technical rescue - - - -
Boat team - - - -
K-9 search and rescue - - - -
Honor guard - - - -
OPS - - - -
Peer fitness - - - -
Miscellaneous 6,030 6,030 2,494 3,536
Operational Reserves
Contingency - - - -
Subtotal-Operating expenditures 514,388 594,388 401,448 192,940
I
.1611 42
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 89 of 101
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE -BUDGET AND ACTUAL
GENERAL FUND-DETAILED STATEMENT-BCI(CONTINUED)
Nine Month Period ended September 30,2015
General Fund
Variance
Original Final Favorable
Capital outlay: Budget Budget Actual (Unfavorable)
Land -
Station improvements 7,000 7,000 17,938 (10,938)
Fire&rescue equipment 8,000 14,202 6,202 8,000
Protective gear - - -
Communication equipment 62,000 51,206 - 51,206
Medical equipment - 4,592 - 4,592
Computers - - - -
Fire replacement equipment - - - -
Boat team - - - -
Vehicle purchase 46,000 46,000 1,250 44,750
Training equipment - - - -
Shop equipment - - - -
Logistics/warehouse - - - -
Hazardous materials equip. - - - -
Fire apparatus - - - -
Dive equipment - - - -
Fire prevention - - - -
Subtotal-Capital outlay 123,000 123,000 25,390 97,610
Debt service:
Principal reduction -
Interest and fiscal charges - - - -
Subtotal-Debt service - - -
Reserves:
Reserves 2,413,666 2,559,547 - 2,559,547
TOTAL EXPENDITURES 6,495,624 6,339,888 2,698,498 3,641,390
EXCESS OF REVENUES
OVER(UNDER)EXPENDITURES - - (1,841,930) (1,841,930)
OTHER FINANCING SOURCES AND USES
Proceeds from disposition of capital assets - - - -
Transfer out - - - -
TOTAL OTHER FINANCING SOURCES AND USES - - - -
EXCESS OF REVENUES AND OTHER FINANCING
SOURCES OVER(UNDER)EXPENDITURES
AND OTHER FINANCING USES $ - $ - (1,841,930) $ (1,841,930)
FUND BALANCE-Beginning 4,388,507
FUND BALANCE-Ending $ 2,546,577
1611 A2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 90 of 101
STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN
FUND BALANCE -BUDGET AND ACTUAL -IMPACT FEE FUND-
SUMMARY STATEMENT-BCI
Nine Month Period ended September 30,2015
Impact Fee Fund
Variance
Original Final Favorable
Budget Budget Actual (Unfavorable)
REVENUES
Fees:
Impact fees $ 237,025 $ 237,025 $ 4,902 $ (232,123)
Miscellaneous:
Interest 275 275 20 (255)
Other - - 56 56
Subtotal-revenues 237,300 237,300 4,978 (232,322)
Cash brought forward 700,000 699,925 - (699,925)
TOTAL REVENUES 937,300 937,225 4,978 (932,247)
EXPENDITURES
Current
Public safety
Operating expenditures 3,555 3,555 4,978 (1,423)
Capital outlay 5,000 5,000 - 5,000
Debt service:
Principal 57,500 57,500 - 57,500
Interest 31,000 31,000 - 31,000
Reserves 840,245 840,170 - 840,170
TOTAL EXPENDITURES 937,300 937,225 4,978 932,247
EXCESS OF REVENUES
OVER(UNDER)EXPENDITURES - - - -
OTHER FINANCING SOURCES
Transfers in - - - -
TOTAL OTHER FINANCING SOURCES
AND USES - - - -
EXCESS OF REVENUES AND OTHER
FINANCING SOURCES OVER(UNDER)
EXPENDITURES AND OTHER
FINANCING USES $ - $ - - $ -
FUND BALANCE-Beginning -
FUND BALANCE-Ending $ -
1611
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 91 of 101
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE-BUDGET AND ACTUAL
IMPACT FEE FUND -DETAILED STATEMENT-BCI
Nine Month Period ended September 30,2015
Impact Fee Fund
Variance
Original Final Favorable
REVENUES Budget Budget Actual (Unfavorable)
Fees:
Impact fees $ 237,025 $ 237,025 $ 4,902 $ (232,123)
Miscellaneous:
Interest 275 275 20 (255)
Other - - 56 56
Subtotal-revenues 237,300 237,300 4,978 (232,322)
Cash brought forward 700,000 699,925 - (699,925)
TOTAL REVENUES 937,300 937,225 4,978 (932,247)
EXPENDITURES
Equipment
Office - - - -
Miscellaneous:
Impact fee collection 3,555 3,555 4,978 (1,423)
Subtotal-Operating expenditures 3,555 3,555 4,978 (1,423)
Capital outlay:
Station#48 5,000 5,000 - 5,000
Emergency signal-station#42 - - - -
Protective gear - - - -
Equipment - - - -
Subtotal-Capital outlay 5,000 5,000 - 5,000
Debt service:
Principal 57,500 57,500 -
Interest 31,000 31,000 - 31,000
Subtotal-Debt services 88,500 88,500 - 31,000
Reserves: 840,245 840,170 - 840,170
TOTAL EXPENDITURES 937,300 937,225 4,978 874,747
EXCESS OF REVENUES
OVER(UNDER)EXPENDITURES - - - -
OTHER FINANCING SOURCES
Transfers in - - - -
TOTAL OTHER FINANCING SOURCES
AND USES - - - -
EXCESS OF REVENUES AND OTHER
FINANCING SOURCES OVER(UNDER)
EXPENDITURES AND OTHER FINANCING USES $ - $ - - $ -
FUND BALANCE-Beginning,as restated -
FUND BALANCE-Ending $ -
I
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 92 of 101
SCHEDULE OF DISTRICT'S PROPORTIONATE SHARE OF THE NET
PENSION LIABILITY -FLORIDA RETIREMENT SYSTEM PENSION
PLAN(1)
2015 2014
District's proportion of the net pension liability 0.038209683% 0.041592399%
District's proportionate share of the net pension liability $ 4,935,293 $ 2,537,748
District's covered-employee payroll $ 6,326,722 $ 6,293,887
District's proportionate share of the net pension liability as a
percentage of its covered-employee payroll 78.01% 40.32%
Plan fiduciary net position as a percentage of the
total pension liability 92.00% 96.09%
Notes: (1)The amounts presented for each fiscal year were determined as of September 30.
SCHEDULE OF DISTRICT CONTRIBUTIONS -
FLORIDA RETIREMENT SYSTEM PENSION PLAN(1)
2015 2014
Contractually required contribution $ 967,270 $ 971,792
Contributions in relation to the contractually
required contribution 967,270 971,792
Contribution deficiency(excess) - -
District's covered-employee payroll $ 6,326,722 $ 6,293,887
Contributions as a percentage of covered-employee
payroll 15.29% 15.44%
Notes: (1)The amounts presented for each fiscal year were determined as of September 30.
GASB 68 requires information for 10 years. However, until a full 10-year trend is compiled,
governments should present information for only those years for which information is available.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 93 of 101
SCHEDULE OF DISTRICT'S PROPORTIONATE SHARE OF THE NET
PENSION LIABILITY - HEALTH INSURANCE SUBSIDY(HIS)PENSION
PLAN (1)
2015 2014
District's proportion of the net pension liability 0.021138780% 0.021145042%
District's proportionate share of the net pension liability $ 2,155,823 $ 1,977,113
District's covered-employee payroll $ 6,326,722 $ 6,293,887
District's proportionate share of the net pension liability as a
percentage of its covered-employee payroll 34.07% 31.41%
Plan fiduciary net position as a percentage of the
total pension liability 0.50% 0.99%
Notes: (1)The amounts presented for each fiscal year were determined as of September 30.
SCHEDULE OF DISTRICT CONTRIBUTIONS -
HEALTH INSURANCE SUBSIDY(HIS)PENSION PLAN (1)
2015 2014
Contractually required contribution $ 78,787 $ 65,973
Contributions in relation to the contractually
required contribution 78,787 65,973
Contribution deficiency(excess) - -
District's covered-employee payroll $ 6,326,722 $ 6,293,887
Contributions as a percentage of covered-employee
payroll 1.25% 1.05%
Notes: (1)The amounts presented for each fiscal year were determined as of September 30.
GASB 68 requires information for 10 years. However, until a full 10-year trend is compiled,
governments should present information for only those years for which information is available.
v A 2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 94 of 101
NOTES TO THE REQUIRED SUPPLEMENTARY INFORMATION
September 30,2015
Changes of Assumptions
Actuarial assumptions for both cost-sharing defined benefit plans are reviewed
annually by the Florida Retirement System Actuarial Assumptions Conference. The
FRS Pension Plan has a valuation performed annually. The HIS Program has a
valuation performed biennially that is updated for GASB reporting in the year a
valuation is not performed. The most recent experience study for the FRS Pension
Plan was completed in 2014 for the period July 1, 2008,through June 30, 2013.
Because the HIS Program is funded on a pay-as-you-go basis, no experience study
has been completed for that program. The actuarial assumptions that determined the
total pension liability for the HIS Program were based on certain results of the most
recent experience study for the FRS Pension Plan.
The total pension liability for each cost-sharing defined benefit plan was determined
using the individual entry age actuarial cost method. Inflation increases for both plans
is assumed at 2.60%. Payroll growth, including inflation, for both plans is assumed at
3.25%. Both the discount rate and the long-term expected rate of return used for
FRS Pension Plan investments is 7.65%. The plan's fiduciary net position was
projected to be available to make all projected future benefit payments of current
active and inactive employees. Therefore, the discount rate for calculating the total
pension liability is equal to the long-term expected rate of return.
Because the HIS Program uses a pay-as-you-go funding structure, a municipal bond
rate of 3.80% was used to determine the total pension liability for the program(Bond
Buyer General Obligation 20-Bond Municipal Bond Index). Mortality assumptions
for both plans were based on the Generational RP-2000 with Projection Scale BB
tables.
Florida Retirement System Pension Plan
There were no changes in actuarial assumptions. As of June 30, 2015, the inflation
rate assumption remained at 2.6 percent,the real payroll growth assumption was
0.65 percent, and the overall payroll growth rate assumption remained at 3.25
percent. The long-term expected rate of return remained at 7.65 percent.
Health Insurance Subsidy Pension Plan
The municipal rate used to determine total pension liability decreases from 4.29
percent to 3.80 percent.
1 0 A 2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 95 of 101
NOTES TO THE REQUIRED SUPPLEMENTARY INFORMATION
September 30,2015
Pension Expense and Deferred Outflows/Inflows of Resources
In accordance with GASB 68, paragraphs 54 and 71, changes in the net pension
liability are recognized in pension expense in the current measurement period,except
as indicated below. For each of the following, a portion is recognized in pension
expense in the current reporting period, and the balance is amortized as deferred
outflows or deferred inflows of resources using a systematic and rational method over
a closed period, as defined below:
• Differences between expected and actual experience with regard to economic
and demographic factors -amortized over the average expected remaining
service life of all employees that are provided with pensions through the
pension plan(active and inactive employees)
• Changes of assumptions or other inputs- amortized over the average
expected remaining service life of all employees that are provided with
pensions through the pension plan(active and inactive employees)
• Changes in proportion and differences between contributions and
proportionate share of contributions - amortized over the average expected
remaining service life of all employees that are provided with pensions through
the pension plan (active and inactive employees)
• Differences between expected and actual earnings on pension plan investments
- amortized over five years
Employer contributions to the pension plans from employers are not included in
collective pension expense. However, employee contributions are used to reduce
pension expense.
The average expected remaining service life of all employees provided with pensions
through the pension plans at June 30, 2015, was 6.3 years for FRS and 7.2 years
for HIS.
Y
1 1 A 2
ADDITIONAL REPORTS
16 i A2
7-11' TUSCANAffiliationsFlorida Institute of Certified Public Accountants
Company, American Institute of Certified Public Accountants
Private Companies Practice Section
Certified Public Accountants&Consultants Tax Division
Page 96 of 101
INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL
OVER FINANCIAL REPORTING AND ON COMPLIANCE
AND OTHER MATTERS BASED ON AN AUDIT OF BASIC
FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE
WITH GOVERNMENT AUDITING STANDARDS
Board of Commissioners
North Collier Fire Control and Rescue District
1885 Veterans Park Drive
Naples,Florida 34109-0492
We have audited, in accordance with auditing standards generally accepted in the United States
of America and the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States of America, the basic financial
statements of the governmental activities and each major and non-major fund of North Collier
Fire Control and Rescue District(the "District") as of and for the nine month period ended
September 30, 2015, and the related notes to the financial statements which collectively comprise
the District's basic financial statements as listed in the table of contents and have issued our report
thereon dated May 24, 2016.
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 basic financial statements will not be prevented or detected and
corrected on a timely basis. A significant deficiency is a deficiency, or a combination of
INTEGRITY .,...,,,, SERVICE ,,,,,,,,. EXPERIENCE
12621 World Plaza Lane,Building 55 •Fort Myers,FL 33907 •Phone: (239)333-2090•Fax: (239)333-2097
1611 já%
2
Page 97 of 101
deficiencies, in internal control that is less severe than a material weakness, yet important enough
to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph
of this section and was not designed to identify all deficiencies in internal control that might be
material weaknesses or significant deficiencies. Given these limitations, during our audit we did
not identify any deficiencies in internal control that we consider to be material weaknesses,as
defined previously. However,material weaknesses may exist that have not been identified.
We did,however, note a certain other matter,comment 2015-1 in our report to management
dated May 24, 2016.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether North Collier Fire Control and Rescue
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,
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
compliance. Accordingly, this communication is not suitable for any other purpose.
dupiel
TUSCAN &COMPANY,P.A.
Fort Myers, Florida
May 24,2016
1 ( A 2
T4 �� Affiliations
Florida Institute of Certified Public Accountants
Company, PA American Institute of Certified Public Accountants
Private Companies Practice Section
Certified Public Accountants&Consultants Tax Division
Page 98 of 101
INDEPENDENT ACCOUNTANT'S REPORT ON COMPLIANCE
WITH SECTION 218.415, FLORIDA STATUTES
Board of Commissioners
North Collier Fire Control and Rescue District
1885 Veterans Park Drive
Naples, Florida 34109-0492
We have examined North Collier Fire Control and Rescue District's compliance with Section
218.415, Florida Statutes,regarding the investment of public funds during the nine month period
ended September 30, 2015. Management is responsible for North Collier Fire Control and
Rescue District's compliance with those requirements. Our responsibility is to express an opinion
on North Collier Fire Control and Rescue District's compliance based on our examination.
Our examination was conducted in accordance with attestation standards established by the
American Institute of Certified Public Accountants and, accordingly, included examining, on a test
basis, evidence about North Collier Fire Control and Rescue District's compliance with those
requirements and performing such other procedures as we considered necessary in the
circumstances. We believe that our examination provides a reasonable basis for our opinion.
Our examination does not provide a legal determination on North Collier Fire Control and Rescue
District's compliance with specified requirements.
In our opinion,North Collier Fire Control and Rescue District complied, in all material respects,
with the aforementioned requirements for the nine month period ended September 30, 2015.
This report is intended solely for the information and use of the North Collier Fire Control and
Rescue District and the Auditor General, State of Florida, and is not intended to be and should not
be used by anyone other than these specified parties.
'/./.4
4,t`` ,1 , .
TUSCAN& COMPANY, P.A.
Fort Myers, Florida
May 24, 2016
INTEGRITY ,.,...... SERVICE ,........ EXPERIENCE
12621 World Plaza Lane. Building 55 • Fort Myers,FL 33907 •Phone: (239) 333-2090 •Fax: (239)333-2097
v v A 2
Affiliations
j. s cAN Florida Institute of Certified Public Accountants
& ®Z�lDa$fl�9 PA American Institute of Certified Public Accountants
Private Companies Practice Section
Certified Public Accountants&Consultants Tax Division
Page 99 of 101
INDEPENDENT AUDITOR'S REPORT TO MANAGEMENT
Board of Commissioners
North Collier Fire Control and Rescue District
1885 Veterans Park Drive
Naples, Florida 34109-0492
We have audited the accompanying basic financial statements of North Collier Fire Control and
Rescue District(the "District") as of and for the nine month period ended September 30, 2015
and have issued our report thereon dated May 24, 2016.
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
were dated May 24, 2016, should be considered in conjunction with this report to management.
Additionally, our audit was conducted in accordance with Chapter 10.550, Rules of the Auditor
General, which governs the conduct of local governmental entity audits performed in the State of
Florida. This letter included the following information, which is not included in the aforementioned
auditor's report:
• Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine
whether or not corrective actions have been taken to address findings and
recommendations made in the preceding annual financial audit report. The prior year
report contained no financially significant comments.
• Section 10.554(1)(i)2., Rules of the Auditor General,requires that we address in the
management letter any recommendations to improve financial management. No such
recommendations were noted to improve financial management.
INTEGRITY ,e,.,,... SERVICE ,........ EXPERIENCE
12621 World Plaza Lane, Building 55 •Fort Myers, FL 33907 • Phone: (239) 333-2090 •Fax: (239)333-2097
c.) A 2
Page 100 of 101
• 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.
• 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 North Naples Fire Control and Rescue District and the Big
Cypress Corkscrew Island Fire Control and Rescue 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 nine months ended
September 30, 2015,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 nine month period ended September 30, 2015. 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 North Naples
Fire Control and Rescue District and the Big Corkscrew Island Fire Control and
Rescue 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.
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Page 101 of 101
• 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 May 24,2016, included herein.
PRIOR YEAR COMMENTS:
There were no financially significant prior year comments.
CURRENT PERIOD COMMENT:
2015-1 Fixed Asset Inventory Control Should Be Improved
T&Co performed a test of fixed assets inventory control. As such,we noted eight
(8)exceptions out of fifty(50) fixed assets tested, covering both service delivery areas,
including two (2) from the NN SDA and six(6)from the BCI SDA. Specifically,we
noted one (1)asset was improperly disposed of when it was determined that is was no
longer functioning. We noted four(4)assets did not have tag identification numbers,
and two (2) assets did not have tag identification numbers that matched the fixed asset
listing. One(1) asset could not be located.
Specifically, we recommend that fixed asset listing be kept current and accurate and that
all fixed assets be located at proper assigned station within reason. We also recommend
that all fixed assets be maintained on one fixed asset report for both service delivery areas.
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.
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TUSCAN&COMPANY,P.A.
Fort Myers, Florida
May 24, 2016
EXHIBIT
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NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
BOARD OF FIRE COMMISSIONERS
Norman E. Feder,Chairman • Christopher L.Crossan,Vice Chairman • Margaret Hanson,Secretary-Treasurer
James Burke • Ramon E.Chao •Richard Hoffman • J.Christopher Lombardo • John 0. McGowan
June 16, 2016
Auditor General's Office
Local Government Audits/342
Claude Pepper Building, Room 401
111 West Madison Street
Tallahassee, FL 32399-1450
The first audit for the 9 month period of January 1 , 2015 through September 30, 2015
contains one audit comment:
"2015-1. Fixed Asset Inventory Control Should Be Improved"
The merger of two independent fire districts brought many financial and administrative
challenges the first year of the inception of the North Collier Fire Control and Rescue
District. Staff was aware prior to the audit that there might be some deficiencies in the
fixed asset control process and has been working to address the concerns identified in
the audit comment. The fixed assets are being consolidated into one depreciation
program and one centralized list. The logistics department is being reorganized to
provide for quarterly test checks of fixed assets as to physical location. We are
confident the issues identified in the audit comment will be resolved prior to the audit for
the fiscal year ending 9-30-16.
The Board of Fire Commissioners and management staff of the North Collier Fire
Control & Rescue District remains committed to maintain internal controls, and policy
and procedures to insure the financial stability of the District.
Sincerely,
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
1885 Veterans Park Drive Naples, FL 34109•(239)597-3222• Fax(239)597-7082• www.northcollierfire.com
Ioj
Port of the Islands Community Improvement District
Severn Trent Services, Management Services Division
210 North University Drive, Suite 702 • Coral Springs, Florida 3307 •
Telephone: (954) 753-5841• Fax: (954) 345-1292 -� ''
September 15,2016
Mr. A. William Moss c`
City Manager Iw
`
City of Naples L rr:-
City Hall ,)
735 Eighth Street South
Naples,Florida 34102
Mr. Leo E. Ochs,Jr. /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 2017 at the Orchid Cove Community Center; 25005 Peacock
Lane,Naples,Florida at 10:00 a.m. on the third Friday of each month as follows:
October 21,2016 April 21,2017
November 18,2016 May 19, 2017
December 16,2016 June 16,2017
January 20,2017 July 21,2017
February 17, 2017 August 18,2017
March 17, 2017 September 15,2017
Sincerely,
District Management
Severn Trent Services
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South Florida Water Management District
BIG CYPRESS BASIN BOARD
AGENDA
This meeting is open to the public
August 25, 2016
9:00 AM
Collier County Government Center
Commission Chamber, 3rd Fir
3299 Tamiami Trail East, Naples, FL 34112
FINAL
1. Call to Order - Frederick Barber, Chairman, Big Cypress Basin Board
2. Pledge of Allegiance - Frederick Barber, Chairman, Big Cypress Basin Board
3. Approval of Minutes from the July 11, 2016 Big Cypress Basin Board Meeting
4. Agenda Revisions - Lisa Koehler, Administrator, Big Cypress Basin Service
Center
5. Abstentions by Board Members from Items on the Agenda
6. Lake Trafford Restoration Update — Joseph Schmidt, Senior Engineer,
Everglades Policy & Coordination
7. Resolution No. BCBB - 2016-0801 A Resolution of the Big Cypress Basin
Board of the South Florida Water Management District approving the submittal
of the rolled-back millage rate (0.1336 mills) for fiscal year 2016-2017;
requesting the Governing Board of the South Florida Water Management
District to levy ad valorem taxes within the Big Cypress Basin based on that
rate to finance Basin functions contained in the fiscal year 2016-2017 Basin
Budget; providing an effective date. - Dorothy Bradshaw, Division Director,
Administrative Services.
1
Big Cypress Basin Board Meeting Agenda of the South Florida Water Management District—August 25,2015
6 1A4
8. Resolution No. BCBB - 2016-0802 A Resolution of the Big Cypress Basin
Board of the South Florida Water Management District submitting the fiscal
year 2016-2017 Basin budget in the amount of$12,876,293 to the Governing
Board of the South Florida Water Management District for inclusion in the
District budget; providing an effective date. Dorothy Bradshaw, Division
Director, Administrative Services.
9. General Public Comment
10. Technical Reports
A) Water Conditions Report— Jocelyn Nageon De Lestang, Principal
Engineer, Big Cypress Basin
B) Field Station Activity Report— Chris Doherty, Superintendent, Big Cypress
Basin Field Station
13. Staff Reports
A) Assistant Executive Director Report— Len Lindahl, Assistant Executive
Director
B) Basin Administrator's Report— Lisa Koehler, Administrator, Big Cypress
Basin
14. Board Comment
15. Adjourn
2
Big Cypress Basin Board Meeting Agenda of the South Florida Water Management District—August 25,2015
16á181
MINUTES
Golden Gate Estates Land Trust Committee
Monday,March 21,2016,5:30 p.m.
Big Corkscrew Island Fire Control & Rescue District Station 10 - Administration Office
Committee Members
Chairman: Jeff Curl - present
Vice-Chairman: Pat Humphries-present
Member: Mark Fillmore-present
Member: Carol Pratt--present
Member: Annette Kniola—present
County Staff
Michael Dowling: Collier County Real Property Management
Guests
Chief Kingman Schuldt, Greater Naples Fire Control and Rescue District
Tara Bishop, Deputy Director, Greater Naples Fire Control and Rescue District
1. Call to order: Jeff called the meeting to order at 5:35 pm
2. Approval of current agenda: Jeff asked if anyone had any revisions or questions and called for a
motion to approve the agenda as presented. Annette made the motion to approve the agenda as
presented and Mark seconded,Jeff called the vote, and all were in favor.
3. Approval of the Minutes for the meeting for January 25, 2016: Jeff asked if anyone had any
revisions or questions and called for a motion to approve the Minutes as presented. Pat made the
motion to approve the Minutes as presented, Annette seconded the motion, Jeff called the vote,
and all were in favor.
4. Treasurer's Report — not available. Michael provided the cash balance from the January meeting
which was$926,533.13.
5. Update on Golden Gate Fire Control and Rescue District / Greater Naples Fire Control and
Rescue District: Update from Chief Kingman Schuldt or his representative
Executive Summary went to BCC June 9, 2015 to extend the term of the original Agreement for
purchases to be completed by July 31, 2016. To-date, paperwork has been processed for
$76,272.15 of the $150,000 funds the Committee approved:
Chief Schuldt and Tara Bishop attended the meeting and the Chief informed the Committee that
one of the three trucks has been completed. The Chief said that the retrofitting project has been a
longer process than anticipated due to the combining of three Fire Districts (East Naples, Golden
Gate, and Isles of Capri Fire Districts), as well as several issues with obtaining parts for the
trucks. Jeff asked if the Fire District would require an extension to the Agreement since the
expiration date was the end of July. 2016. The Chief said he would request that the Committee
provide a six-month extension in order to complete the two brush trucks.
Jeff agreed and asked the Committee to make a motion to extend the current Agreement for an
additional six-months. Mark made a motion to extend the Agreement for an additional six-
month extension, Annette seconded, Jeff called for the vote, and all were in favor. Michael said
he would prepare the Amendment to the Agreement and submit that to the Board of County
Commissioners for approval. Chief Schuldt told the Committee he will return in September with
an update on the project. Jeff said he could provide an email or letter and it wasn't necessary to
appear in person.
There was a brief discussion started by Chief Schuldt that the District would like to make some
improvements to the Safe House and the Committee commented on the need for new flooring,
repairs to the smoke machine, and maybe update the exhibit with some kind of interactive touch
screen monitors. The Chief said there is discussion about tailoring the exhibit for younger, and
older visitors so that the exhibit has more of an educational impact for each group. Jeff suggested
including something to show visitors the size of the area the District responds to and to use the
exhibit to get young people interested in becoming fire fighters. The Chief said he would come
back to the Committee at a later date to discuss the proposed renovations to the Safe House as
well as other ideas and he would welcome the Committee's input.
Michael stated that he met with the Greater Naples Fire Control and Rescue District and the
District did not have any need for the two reserved properties in Unit 93 and the Chief confirmed
that.
6. Other business: Michael asked if the Committee wanted to readdress the release of the two
parcels in Unit 93 again now that the Fire District has no need for the properties. Jeff said that he
does not want the properties to be sold at this time, but if anyone wanted to reconsider the vote
from the previous meeting, he'd entertain a discussion. There was no further discussion so the
vote from the January 25, 2016 meeting stands which is not to release the two properties.
Michael advised the Committee that even though the Committee has voted to not release the
properties, the Board of County Commissioners will have to be petitioned for approval of the
Committee's recommendation.
7. Public Comment: None
8. Next Meeting Date: May 23,2016
9. Adjournment: 6:25 pm
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- " ? August 22, 2016
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