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Backup Documents 10/24/2017 Item #16I BOARD OF COUNTY COMMISSIONERS MISCELLANEOUS CORRESPONDENCE October 24, 2017 1. MISCELLANEOUS ITEMS TO FILE FOR RECORD WITH ACTION AS DIRECTED: A. DISTRICTS: 1) Ave Maria Stewardship Community District: FY17/18 Regular Meeting Schedule 2) Heritage Bay Community Development District: Meeting Agenda 7/20/2017 Meeting Minutes 07/20/2017 3) Quarry Community Development District: FY17/18 Regular Meeting Schedule 4) Verona Walk Community Development District: FY17/18 Regular Meeting Schedule 5) Winding Cypress Community Development District: FY17/18 Regular Meeting Schedule B. OTHER: 1) Big Cypress Stewardship District: FY17/18 Budget 2) GMD Legal Notice INTP-2017-PL-1233: Bayshore Drive Mixed-Use Official Interpretation 3) North Collier Fire Control & Rescue District: 5-Year Strategic Plan 4) North Collier Fire Control & Rescue District: FY17/18 Budget AVE MARIA STEWARDSHIP COMMUNITY DISTRICT do Special District Services, Inc. 2501 Burns Road,Suite A Palm Beach Gardens, Florida 33410 (561) 630-4922 Fax: (561) 630-4923 August 15, 2017 VIA CERTIFIED MAIL—RETURN RECEIPT REQUESTED Clerk of the Circuit Court Collier County Courthouse 3315 Tamiami Trail East Naples, Florida 34112-5324 Re: Ave Maria Stewardship Community District To Whom It May Concern: Pursuant to Florida law, enclosed please find the Fiscal Year 2017/2018 Regular Meeting Schedule for the Ave Maria Stewardship Community District, as will be published in the Naples Daily News on September 20, 2017. If you have any questions and/or comments, please do not hesitate to contact us. Sincerely, SPECIAL DISTRICT SERVICES, INC. ' 0,/taut___ Laura J. Arch, Enclosure AVE MARIA STEWARDSHIP COMMUNITY DISTRICT FISCAL YEAR 2017/2018 REGULAR MEETING SCHEDULE NOTICE IS HEREBY GIVEN that the Board of Supervisors of the Ave Maria Stewardship Community District will hold Regular Meetings in the Ave Maria Master Association located at 5076 Annunciation Circle, Suite 103, Ave Maria, Florida 34142, at 9:00 a.m. (**unless otherwise noted**) on the following dates: **October 3, 2017 at 6:00 p.m.** November 7, 2017 December 5,2017 January 2, 2018 February 6, 2018 March 6, 2018 April 3,2018 May 1, 2018 June 5, 2018 July 3,2018 August 7, 2018 September 4, 2018 The purpose of the meetings is to conduct any and all business coming before the Board. Meetings are open to the public and will be conducted in accordance with the provisions of Florida law. Copies of the Agenda for any of the meetings may be obtained from the District's website or by contacting the District Manager at (561) 630-4922 and/or toll free at 1-877-737- 4922 prior to the date of the particular meeting. From time to time one or more Supervisors may participate by telephone; therefore a speaker telephone will be present at the meeting location so that Supervisors may be fully informed of the discussions taking place. Meetings may be continued as found necessary to a time and place specified on the record. If any person decides to appeal any decision made with respect to any matter considered at these meetings, such person will need a record of the proceedings and such person may need to insure that a verbatim record of the proceedings is made at his or her own expense and which record includes the testimony and evidence on which the appeal is based. In accordance with the provisions of the Americans with Disabilities Act, any person requiring special accommodations or an interpreter to participate at any of these meetings should contact the District Manager at (561) 630-4922 and/or toll-free at 1-877-737-4922 at least seven (7) days prior to the date of the particular meeting. Meetings may be cancelled from time to time without advertised notice. AVE MARIA STEWARDSHIP COMMUNITY DISTRICT www.avemariastewardshipcd.org PUBLISH: NAPLES DAILY NEWS 09/20/17 N O I V W 3 � o II o G (N v M m M W N. N Lu N p !1 8NO _ a �U Qa N O _ tj o LL N ago r& �w - �s o j - 1INf1 .. 0. g I _ CA N -----___ i:-) �O - - •- _ _ (r' p w MOM (, f-+ M o HH � � o H ' 0 M �--• p"Mil - W v� o 00Mz Va ('4 .e4 e k',tel #7} YMo: :r-.V V)r rd ‘ Gp�d F.4 ri E ! :1 !gid 8- scw ,. R j �Jffr,c 3 `LJI�J t 1( ` 11 Y� �.t1 r t: 4 L 'J +^i 17,,3 3 L 1 Heritage Bay Community Development District Board of Supervisors o Edwin Hubbard, Chairman o John May, Vice Chairman o Dennis Gagne, Assistant Secretary o F.Jack Arcurie, Assistant Secretary o Philip J. Magnarella, Assistant Secretary o Bob Koncar, District Manager o Justin Faircloth, Assistant District Manager o Gregory Urbancic, District Counsel Jeffrey Satfield, District Engineer Regular Meeting Agenda July 20, 2017 — 9:00 a.m. 1. Roll Call 2. Approval of Agenda 3. Public Comments on Agenda Items 4. Old Business A. Lake & Wetland Management Contract Update i. Monthly Inspection Reports B. Loan Approval with Valley National Bank C. CPH Update on Lake 30A/B Rip Rap Project 5. New Business A. CPH Second Quarter Water Quality Monitoring Report B. CPH Proposal on Control Structure L5L6 C. Lake 20 Drainage Restoration Proposal D. Project Planning -Discussion of Likely Projects for Summer 2018 6. Public Hearing to Consider the Adoption of the Budget for Fiscal Year 2018 A. Resolution 2017-3 Adopting the Fiscal Year 2018 Budget B. Resolution 2017-4 Levying Non Ad Valorem Maintenance Special Assessments 7. Manager's Report A. Approval of the Minutes of the May 4, 2017 Regular Meeting B. Approval of Financials C. Acceptance of Fiscal Year 2016 Audit D. Report on the Number of Registered Voters (620) E. Field Manager's Report District Office: Meeting Location: 210 N. University Drive, Suite 702 Heritage Bay Clubhouse Coral Springs, FL 33071 10154 Heritage Bay Boulevard 954-603-0033 Naples, FL July 20, 2017 Agenda Heritage Bay CDD F. Follow Up Items i. Copeland Southern Enterprises Additional Repairs Invoice #123 ii. Correction for Collier County Resolution 2013-71 - Bellaire Bay Drive 8. Attorney's Report 9. Engineer's Report A. Update on Stantee Documents 10. Supervisors' Reports, Requests and Comments 11. Chairman's Comment A. Quarry Boating Regulations Update 12. Audience Comments 13. Adjournment The next meeting is scheduled for September 7, 2017 at 9:00 a.m. District Office: Meeting Location: 210 N. University Drive, Suite 702 Heritage Bay Clubhouse Coral Springs, FL 33071 10154 Heritage Bay Boulevard 954-603-0033 Naples, FL Published Daily Naples, FL 34110 Affidavit of Publication State of Florida Counties of Collier and Lee Before the undersigned they serve as the authority, personally appeared Cheri Koerner who on oath says that he serves as Inside Sales Manager of the Naples Daily News, a daily newspaper published at Naples, in Collier County, Florida; distributed in Collier and Lee counties of Florida; that the attached copy of the advertising was published in said newspaper on dates listed. Affiant further says that the said Naples Daily News is a newspaper published at Na- ples, in said Collier County, Florida, and that the said newspaper has heretofore been continuously published in said Collier County, Florida; distributed in Collier and Lee counties of Florida, each day and has been entered as second class mail matter at the post office in Naples, in said Collier County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement; and affiant further says that he has neither paid nor promised any person, or corporation any discount, rebate, commission or refund for the purpose of securing this advertisement for publication in the said newspaper. Customer Ad Number Copyline P.O.# HERITAGE BAY COMMUNITY 1642310 PUBLIC NOTICE Pub Dates June 26, 2017 July 3, 2017 (Signature of affiant) IUtiOI E KANGAS Notary Putrllc - State of Florida Sworn to and subscribed before me $` ' �� My Comm. Expires Jul 29, 2017 This July 05, 2017:`} Commleelon # FF 017837 (Signature of affiant) 6A Monday, lune 26, 2017 Naples Dally News Q&A: Afraid of sharks? Flu, asteroids pose far greater risk WILLIAM I- KOLE ASaabarea Pne55 BOSTON - You might want a bigger boat, but you probably don't need better odds. The confirmed return of great white sharks to Cape Cod has rattled some boaters and beachgoers. Yet the chances of an encounter involving a human are infinitesimally small, and the likelihood of anattack resulting in serious injuryor death is smaller still. How small? With apologies to "The Hunger Games;' may the odds be ever in your favor—because they are. In 2016, there were 53 unprovoked shark attacks in the U.S. — none fatal — according to the Florida Museum of Nat- ural History's International Shark At- tack File. Thirty-two were in Florida; 10 in Hawaii; four in California; three in North Carolina; two in South Carolina; and one each in Texas and Oregon. Worldwide, there were 81 confirmed at- tacks last yeast, including four deaths - Statistically, experts say, you're more likely to be killed by an asteroid than by a shark. .. Exactly what odds arewe talking about here? A: They vary, depending on where you are and what you're doing in the wa- ter But the National Aquarium in Balti- mom says the odds of being killed by a shark are one In 3.7 mil on. You're much more in danger of suc- cumbing to the flu (a one in 63 chance); a car accident (one in 90); a fall (one in 218); a lightning stoke (one in 960,000); or even an asteroid (one in 1.6 million). University of Florida shark experts say you're 290 times more likely to die in a boating accident than to suffer a fatal shark attack, and 132 times more likely to drown at the beach. Q: Are there th i cgs we do in the wa- ter that increase the risk? A: Surfers tend to suffer the most at- tacks. Last year, nearly six in 30 U.S. at- tacks involved someone engaging in a board sport. Experts say that's probably because surfers spend a lot of time in the "surf zone" where waves are breaking — an area sharks also tend to frequent. They urge bathers and others to avoid places where seals, a favorite prey for wine sharks, congregate. Swimmers and wadersaccolmted for Captain Brett McBride places his hand on the snout of a great white shark one in three attacks. Snorkelom and poo - flotation gear figured into a combined 8.6 percent of ail U.S. attacks. Massachusetts' last attack was in 2012, when a white shark bit a bodysurfing man ma his legs. Q: Where are these great whiles, and how many are there? A: Biologists tracking them in Massa- chusettssay they've identified 279 mdi- viduals over the past three years, most along Cape Cod's outer Atlantic -facing coastline. Increasingly, though, they've been straying Join Cappe Cod Bay. Earlier this month, an 8•foot-long juvenile nick - Owned Cisco, for the popular brewery on Nantucket, was detected in the bay near Barnstable. More are expected in July, August and September - Thele are also great white sbarks feeding off Long Island, New York, and the New Jersey shore, including one nicknamed Mary Lee that's gained ce- lebrity slams because of its Twitter pro- file managed by the nonprofit group OCEARCH. 0: If the odds are so minuscule, why are we so cared of sharks? Is it senate kind of primal fear? A; Gregory Skomal, a shark expert with Massachusetts' Division of Marine Fisheries, thinks so. Humans, he notes, have evolved an acutely tuned sense of survival that alerts us to potential threats. Despite the fact that any interaction between a person and a shark is highly improbable—particularly a deadly one — "there's a deep-seated fear in all hu- mans effusing bitten by some animal, ei- ther on land or in the sea;' Skomal says. "And the ocean looks dark and deep and foreign to us. It embellishes that fear." Heritage Rev Community Derelepment District NOTICE OF REGULAR BOARD MEETING AND NOTICE OF PUBLIC IIEARING '1'0 RECEIVE PUBLIC COMMENT ON TIIE FISCAL YEAR 2019 PROPOSE'❑ FLN'AL BUDGM(S): TO CONSIDER THF. IMPOST"PION OF \IAINTEN'A'N•CE BUND OPERATION SPECIAL ASSESSMENTS: ADOPTION OF AN ASSESSMENT CAP FOR NOTICE PURPOSES ONLY. ADOPTION OF AN ASSESSMENT ROIL; AND PR VIDINC FOR 1TIFLEVY.COLLECTION ANDENFORCEVIEN!OF'TUESAME Thr heard of Smrcrvis— of l lcm., Buy Community Develapmcn, Disnicl ,.ill haul. repo[., mnnhS 'un public hcudng ao'lh ursday, July 311. 2017 ut 9:191 neon in the 11 crin" II Clubh— In 15a I ler ,e Rny Reet—rid. Nnple, Florida. The purpose or the public hearing is to neehc public cammem mol nbjccd.., tea the Fiseul Yr, 201a PrnVascA Finn, "'go. consider the adoption of xis assessment rap for slice purposes nal, o consider thr .d.ptinn of :nt nsu.svmem mil, t side, the imposition.]' special assrss..un ,o funJ the proposed budget "pun the lands roc a ,ala ^ihe Dis,rin (a graphic Jepi"wu of such lands ore sho,vn beln.vl, rmJ m mavidef'duleay.eallwdan undenfarmment or,h...n-uJ aulnnm.axssments TI,epublickenrnng6 being conducted pursuant m CTapmrs YII and IY]. FlonJn S,otu,es. the purpose of the regulnr meeting is emlJue, any business that may proverb nettle before the Board. n The Dist v uls. a 1 r: us facilities through the mlla9lett of -.i. one, fees d ehnse, .vhieh :r id—ilio I within the bu 1,u,). A r., .f the 1.,-I Fred lludpel. prdinno.,y assessment roll :mdlor she agenda f r the u-mgah—I, may be abminrJ -he okra of Thu Diorwt NJ; gc.—I C.mpm,y. Seacrn'frcm scn'iea'911 Gnat, Lakes Dni Ft. Myers. flnridn 33905. ph. (2239) 2a5-7118 slating Itnrtmtl badness (lours, In -dl will Smins, 189,01b. Thrid. Stance, the pr.pesal b,dl ui11 be posed on the Disnie,'s ehsa,ofh„pol+vww.herimE bnycdd.coM:n I ... I livedos before the butt +i hnuinp'Thu Di"A” will consider levying an.sseumen, Iter .Permian and mnimenanee .gvinst -h tsled 5357.89. All units will be:ase d for such .pemtion -1l mvin,cnanrc ncga:d basis This projected --n amount Is based upon Thr next ""d year's butlgm. l'hcsenspceia, asussmems for operation and annuchaine arc annually nhicuing assessments and will be nu::lly levied and r.11«sed on thr Collier County tax m11 by the Ti,, C.11m.r. r:r'!hr Rnmd swill aha consider any other business which m:sy properly come before il. '1 he me ashenneg s open to the Public.nd.vill he ronductaJ in.e Wnnee with the p— nio.ns d N.ndu I.w for communit-v dc.clnlnncm dinnicts The mwtint/hcuri.g rimy be caminuvl m a dmc. time and plisse to be apttifnl oo the enJ al the mcetinr/hcnnng. r there may he aensmns rvhcn ane or more Supcnisors.vdl par, ripuw by Iclephonc In na.N"ne, wt h the Prov sons of cc Ameneans w th ysob huts Act, any person h,,I nap nict J e Di a aJM-i m tat ,N. ,ear ng F.",e of v J vbih,y or 245-71 Is f y. rtncn, should roomer ih Duron Manny meet C mpuod Severn T ,n Services li 1339)+ -.or 118. If You ore (TTY) 1. 0.95 18770 nl. plcsu coronet the 1 unig , Di Sc t Orf by dialing 7 (2 or , on,, 1,. h 71 (T-I'Y7 / hicanag n,ul 70 (V.iae), li+r aid i:, nwcting the District Olhce at lrast nvo ]')days Pdarw he date.] the M1cannp nnU minting. s^All ofeeted property owners twee the right it, uptcar u, the pubic hearing a,d the .,noeu ub)auuis ,v th n,uems (20 days of ,he due of this Nobre m the ollile of the Di—o M an 5911 Country Lukes on -I .Marrs. Flood. 31.5. Atrnbon: Ruben Konn,r. I -It M -, col. decides to . ppenl any deism. made hath, Bend ,vnh vs in env macer ehaadercd I ,hc u c inNhea s ndvruvl that person .all need a —A of nce prareJrngs anJ than aannl ,gly the per l to hat tt o ,,ban1 ar the praccc,up a mud, m.ludrng scs the rn -end sed. •.; le- gipme, .. "Itch s.ch ap"hi is m he ba,a R -o D a.m �L�yr t Manager ttFr``u+� r"f 3 ft.1 _;5 .:J.:.,... l%$ .. Gi k7 . i ,rate 'ir anJ sup 3.1, Mayors to "Trump: immigration orders meddle with cities ADRIANA GOMEZ LICON AND MARCOS MARTINEZ ASSOCIATED PRESS NUA:MI BEACH - Mayors are warn- ing President Donald Trump that tough- ening immigrationenforcement med. dles with U.S. cities' affairs. Mare than 250 mayors are meeting at the U.S. Conference of Mayors in Miami Beach to takes stance m issues from cli- mate change to the federal budget and health hare, They are reviewing resolu- tions that would strongly oppose hump's crack down on illegal immigration. Mayors were snuck a blow in January, when r -1 Hump ordered to cut funding to jurisdictions that deny in some way co- operation with federal a immigration agents. t - Most cities have defied Garcetti the order, and a federal judge blocked it in April, at least tempo- rarity. `Some of us are proud to be places of sanctuary, to protect immigrants, but this idea that were in violation of Some- thing, I think is a big charade;'.os said I Angeles MayorEric Garcetti. Garcetti argued that all he wants from immigration officials is that they con- duct enforcement in a "lawful, constitu- tional, court-ordered way;' referring to policies where sanctuary cities demand warrants to turn oversuspectsto theU.S. Immigration and Customs Enforcement 'Police officers in Los Angeles do 20,000 to 30,000 requests for warrants from judges every year in the middle of the night when the judges are probably in their pajamas," Garcetti said. "The idea that ICE can't do the same thing seems ridiculous." Mayors from big cities say they fear the increased enforcement will push im- migrant communities into the shadows, deterring them to report crimes or tmop- wate as witnesses. The police chief of Los Angeles, Charlie Beck,said in March that sexual assaults and domestic vio- fence reports by Latinos had dropped. Miami -Dade County, which houses 34 municipalities including the conference host of Miami Beach, heeded Trump's January order and changed its policy so the corrections department honors all requests byICE. Authorities have turned over 124 people to the U -S. Immigration and Customs Enforcement since Jan. 27. But GOP -identified mayors from states such as Indiana and Florida dis- agreed this weekend on targeting non- criminal immigrants solely for being in the country illegally. Kent Guinn. mayor of Ocala, Florida, says that although he isagainst offerings pathway, to citizenship to the 11.5 million immigrants who are in the country ille- gally, most immigrants he sees are .gam ., "I don't think people realize there are some bad people that are here that need to leave," Guinn said. He referred to the 2015 shooting death of a San Francisco woman often highlighted by Tamp when attacking sanctuary policies be- cause the man charged with her death was in the country illegally and had been released by local law enforcement. "But the ones that we encounter on a day-to- day basis, they're very hard-working in- dividuals that do the things that they need to do and participate in the econo- my. They work on horse farms, in restau- rants. We see them They're good people. We're not going around looking for them." The Republican Mayor of Carmel, In- diana. Jim Brainard, who is also bucking his party on the climate front, says he op. po m -temp's immigration views, "Punishing cities makes no sense," Brainard said. "Everyone who has come to this country, regardless of whether it was illegal, ought to haven pathway tole- galiwtion and than wecan move totssues that really can help make our country better." Becides opposing theorderon sa actu- ary cities, several mayors propose ex- tending a deportation reprieve granted by former President Bamck Obama to young immigrants who arrived illegally. 'hump had vowed to end the program known as Deferred Action for Childhood Arrivals, calling it'illegal executive ant. nesty" but has not yet decided whether he will revoke it. ICE said it arrested moo than 41,000 people on immigration charges in ?bump's first 100 days in office, an in- crease of nearly 40 percent from the some period a year earlier. Nearly 11,000 had no criminal canvictirst mom than double the number of immigrants with- out criminal convictions that werearrest- ed during a comparable period last year, Is of untie •�'; Fwrsd oeuvres t r Presentation by--, • fie for $100 r real;estate certificate specialist »at430pm Naples Daily News Monday, lily 3, 2017 SA FHP seeking driver who fled after rollover crash DAN DELUCA At9:15p.m. a 2001Saab was rn,and aveling mediaitsdriverleft thescene, the usa noon. NErvloal croa,on northbound an U.S. 41 East south of report says.The passenger in the Saab. Trail Ridge Road when it struck a 2002 Ricardo Rosales,25, of Naples, was tak- The Florida Highway Patrol is look. GNC Yukon in front of it, an FHP re. on to NCH Baker Hospital Downtown ing for an unknown driver who fled af- portssays. The crash caused the Yukon, with serious injuries. ter a rollover crash Saturday night that which contained seven people, to over- The driver of the Yukon, Garensho seriously injured one person and sent turn and come to a rest on its nRlf. Constant, 29, of Naples, was taken to seven others to the hospital. The Saah came to rest in the center NCH North Naples Hospital with minor 11111—CRANINAFLES 0— NEWS Kelly's Fish House Dining Room, just south of the Gordon River Bridge, has been in business for fib years. Kelly's Continued from Page 1A Kelly's will shut doom for its regu- lar closing from August through Sep- tember but will reopen by the first week of October, Ellis said. He hopes to stay open through mid-April. Zoo's plans to redevelop the proper. ty, which have received preliminary approval from the city's design review board, call for 12,000 square feet of ground -floor restaurant space and 48 rental units on the second and third floors. To anchor the project, called Kelly's Landing, Zea is bringing in Doc Ford's Rum Bar & Grill, a Sanibel -based chain. 'Lea hopes to have the project re- viewed by the city's planning board in August. The project would also require final approval by the Naples City Council. The project would be a neighbor to Zea's other upcoming venture, The Promenade on Fifth, a complex of sev- eral restaurants and boardwalk space that would create oneofthe largestwa- Ilrrltage ll v Cr... ', D< o,,_.s DLcrdc, NOTICE OF REGULAR BOARD NIFMING AND NO] ICF OF PORI IC IIEARIN'G To RECEIVE PUBLIC commFlnt ON On, FIscm. YEAR 21118 PROPOSED FINAL BIDGEr(s); 1'o co—DER "ruE I\ mill'ION OF NIAI.\'IENA.N'CE :AND OPERATION SPECIAL A-SSESSNIENTS: ADOP]IUN OF AN A\tiF_tic, I.NI CAI' FOR SCONE PIIRPOSFq ONLY; AIN MON' OF AN ,1SSF_SSNIENf ROIL AND fiv 1'ROVI DING FOR TIIE LEVY. COI -LECTION AND EN'FORC EAW. -1" OF I'l TIbanl nr supe„ of lcnwgc B:rc Cu, , IIl+dop,e. , Div -di lu,I IE.SASn. :, galas and puhlir he ring rot Thursday. hay 211. 21117 at 9'IIU,I nn in 11, I Icntnga• 11:11 Clul+hnuv. 111151 I Icrimet Bay BoulcvurJ. Napin. Hind, Ihc purpose of the publc hearing is Io r iva p01ir11,1 nhjclti„ns ou IIIc I isrnl lira 21IR Propn`TJ Final Iludgrl. co„sidrr the :,Jnption of m, ncvsnminita`a11 Inn malice purpov: oni: to tai,1lr ,he „Joption of nn nsussmen, mil. ' :.Gids dII imponi,io„ ill li 11;11 :,..e,.n+rul+ to I'un,l he f l -'Id roI LuJgc, upon Ihc larch loo ,cal within rile Dist -t In :aph'no ot,' n ,urh r,".,, ,ho n 1+11 n., 1.:11.1 o pro' !e [,,to, lery, collce and onto ill the mn,mJ anlarem a•ussnla•„Is "rbc pulllia hen:ing is bAng rovduc;eJ Pvrsuanl tv Chaplerz 19(1 enticl97. Irinrida St:n mss. 'I'ha- purpose oI the re Futar merl in¢ is ,o con,1acr oily business Thal may properly come Mli,re the nnanl. "Ihc Distriel may also Nod various recithiics through if, rollrrlinn ill' ccnnin rales I -c+ nnJ dins s. s. hao a ialent'dieJ uithi11 rhe bAJ otl). A ropy a( ,he I'mpn...I I .—I Ilndec roll oral/or,hc ascna1, for the nx mg/hcaring m:ty hc oDier, I If, Oi.�:rir,r�lnn+n 5r,r,. ill Cnmp'o” Sclero I.” Se,I— 5911 Coun Lakes Drivr. 1'I. hllcn. I Innahl a- 5. ph: 123') :-'W ,luring normal business hours In a—olancc oith Sa'tion 1891116. Florida $I:,1 u:a). the p:11d 1-19ct will M1c pos ed nn the Dizt arbsi, u, hl,p//,aa,...hen teba.eJd .nnJ;,, 1.-., „I:,aa Mfnm the budget hes g JaI "rhe ri-im, mill c uhlrr Ir,a., o c nJ m + :t{ni aril ulo 11 111, 11 1 red 1a11s9. ,All n %sill be ox sil';. a 11 oryr,uiu11 ami m slenuol busisThis proiNild assessment nmavnt is nosed upon Ihc I- Ii -I hc:u hu,lgcl. 5(hezempniol , s rnr npernlm, ' I n.0 en, rally « _ s.v,ncros ami ., iu M mm�nlly IcrirA anJscollmteJ an Ihc Collier C .,n �Itas roll n, rlhe tfa., C'nll. unr 'Ih. Ilonnl s. ill AMrnnsiderany other M1,,,ir c..highroar p,nperly come Frfr1'n. lh: ,11ecli11gnc�an11g open o the public ,nd .s ill h e mluetcd i, orJa, 1111 tar pro . Florhla do ,varantdisl S Then tingTr•, E any trr ranunucd tonlla,,..,nr. nnld place to br slpa�1i1i1J on thr racrd m rhellgJhcanngtt "fhere may tk occasions when one nr more supervisors will pnrlicipata• 112 trlaphone. In nra-onl:tnre s+i,h do provisions of lhr Americans with Ill Act. nm Person rca ms,, slk'eiul arro,mnn,l:ninns at this n ing/he:+ e ben of a di -bili, r phyauc:d impni should eon a• Di,I t h1:It Comp -lily. Z< Trrn�Scn icra o (2d9)245-7118. II you ::Inc 1-,r.” or .,,,a impair lI` pion. ronmrt the Flnridn Hlhy Sallee by dialing 7.1-1. or '-sou-955 -I (I'I Y) / 1400vi5.87111 IVnircl. lv, aid in annw< ing the Disnct DlBcc nt Don two 1'--) Jays pan: m thr d:nc of Ihc hcanng and maz•,ing. All aff.11d propcny rs hmc the nigh, Io oppcar I, this Vuhllr Ilcnring :Ind III. aotjcvt ions vitNu ty(20)duv C the dote of this No, at 111, nibs -nr IIIc Dkl,irl hl:mag1r, 5911 Ch,,.—Lakes On-1`1Myc FWW.,i3 9 5.A,, n ion: Rohn Knm:,r Each prsrn, who JErvca to -W on}' da kiuo made hr ;hc Boa Al with rr .1,1111,1 aI the mmtinga,e, ring is.dvi"I rant lacy will rad a m-onl of tee vnweahogs and inn uu�xJ ingly the prtaon may ami to __Ihm n mrh:nim rotund of ,hc pnxcrJinp ix m:ulr. ,net+ulinp IM ,:alimony nn.l -dei- uponwhimsmh apl ul ism b1 h_"I _.... 11-1 Komar o'. n .roger Evil , ilrl xfl {7 . Y ' at na"b ,d rill, 1. terfront dining venues in the city. Work on the Promenade will start by September, with the hope the pro- ject will open in time for the 2018.19 tourist season, Zea said. Site work for the Kelly's project could start as early as December, Zea said, although major construction would be delayed to let Kelly's stay open this season. Zea acknowledged that the closing of Kelly's would come as a sad day to a lot of people. "It's a landmark;' he said. "It's m soething that people were very limo- tional about. A lot of people wanted to go there one more time." injuries, as were her six passengers, all minors between the ages of 7 and lq. According to the report, all were wearing seat belts, as was Rosales. Anyone with information on the identity of the driver of the Saab is asked to contact the FNP at 239.938- 1800. Four dead, family of five injured in Englewood crash Four people were killed and a family of five were injured in a crash early Sun- day in Englewood that the Florida High- way Patrol said was caused by a driver running a stop sign. Just before 4 a.m., a 2002 Audi was eastbound on Rosemonte Drive ap. proaching Sunnybrook Boulevard when it failed to stop at the stop sign. The Audi struck a 2010 Chevy Tahoe driven by 43 - year -old Michael J. Holcombe of Whites - burg, Kentucky. The Audi burst into flames following the crash and all four occupants were pronounced dead at the scene. They have yet to be identified. Holcombe Rod the other four occu- pants of the Tahoe were taken to the hos- pital with minor injuries. STATE BRIEF Police: Man sits on gun, shoots himself in penis A Florida man accidently shat him- self in the penis when he sat down on a gun in the driver's seat in his car. Several television news stations re- port that the Jacksonville Sherif Ps Of. fire says the man ran into his girl- friend's house friday after the gun dis- charged. She saw that he had a wound in his groin and took him the hospital, where he underwent surgery. The sheriff's office said the 38 -year. old man has a previous conviction for cocaine possession and may now face charges of being a felon in possession of a firearm. — Associated Press JULY COOLSCULPTINGR SPECIAL' NAPLES, FL I I I I V Ga Q $ Call Us Today! (239) 919-7872 www,PLJRAVIDANAPLES.com 8DO 5th Ave_ S., Suite 201 z,- II • 'final Award.Winning P V d Med sp �p�IyS May 26, 2017 Mr. Justin Faircloth Heritage Bay Community Development District c/o Severn Trent Services Justin.faircloth@stservices.com 5911 Country Lakes Drive (239) 245 7118 Office Fort Myers, Florida 33905 (239) 245-7120 Fax Status on Lakes of Heritage Bay Most recent treatment completed May 26, 2017 All lakes look to be in good condition for submersed plants, except for lake 20. Lake 20 should be treated by boat for the best results but due to low water levels had to be treated by buggy only. When the water levels rise, this lake will be a priority to treat for the submersed from the boat. Lakes 30A and 30B were treated by boat earlier this week by launching from The Quarry. They were treated for pondweed, grasses and emergent throughout and under the bridge. All lakes will be treated for grasses growing in the exposed banks Saturday, May 27, 2017. The ground crew will also be clearing as much dead vegetation from the lake banks of 30A and 30B as possible. Let us know if there are any questions or concerns. Gonzalo Ayres Lake and Wetland Management Orlando -Tampa, Inc. G.Ayres@Lakeandwetland.com (239) 580-8711 cell Lake and Wetland Management, Inc. Orlando -Tampa (239) 313-6947 Office • (239) 313-6950 Fax • westcoast@lakeandwetland.com • www.lakeandwetland.com July 5, 2017 Mr. Justin Faircloth Heritage Bay Community Development District c/o Severn Trent Services Justin.faircloth@stservices.com 5911 Country Lakes Drive (239) 245 7118 Office Fort Myers, Florida 33905 (239) 245-7120 Fax Description Most recent service completed Monday July 3, 2017 - Lake treatment and ground crew. ➢ Lakes treated for Algae using Copper: 1, 2, 3, 4, 5, 6, 7, 10 ➢ Lakes treated for Pondweed using Aquathol: 10 20 - Treated but will need follow up treatment in July using boat to get pondweed growing in the middle of the pond. 30A and 30B - Continual treatment for pondweed. Monitoring growth. Will most likely recommend use of Truxor in July treatment for mechanical removal. ➢ Ground crew treated all lakes for Torpedograss and emergents. The rip -rap at lake 30A was also sprayed for weeds and grasses. With the large amounts of rain, we will continue to treat the inevitable algae blooms and work to stay on top of the Pondweed growth in lakes 10, 20, 30A and 30B. Please let us know of any problems reported to you and any concerns that you may have. The next scheduled visit is Saturday July 15th. Thank you, J y Gonzalo Ayres Lake and Wetland Management Orlando -Tampa, Inc. Gonzalo.Ayres@Lakeandwetland.com (239) 580-8711 cell Lake and Wetland Management, Inc. Orlando -Tampa (239) 313-6947 Office • (239) 313-6950 Fax • westcoast@lakeandwetland.com • www.lakeandwetiand.com Subject: FW: Heritage Bay CDD - Agenda Item Loan Approval From: DiSarro, Steven[mailto:sdisarro@valleynationalbank.com] Sent: Tuesday, June 27, 2017 2:13 PM To: Faircloth, Justin <Justin.Faircloth@stservices.com>; Koncar, Robert <Bob.Koncar@STServices.com>; Polanec, Mary <Mary.Polanec@STServices.com> Subject: Heritage Bay Approval All, I just wanted to let you know that the loan has been approved. There were no changes in the terms from the most recent term sheet that I sent. Thanks, Steve DiSarro 1 TERM SHEET JANUARY 30, 2017 Provided are the following terms and conditions that Valley National Bank would consider for the Heritage Bay Community Development District loan request. This information is not a commitment but rather an outline of terms for your consideration. The following terms are presented to facilitate discussion of potential financing and are not intended to and do not create a legally binding commitment or obligation to lend on the part of Valley National Bank or the Heritage Bay Community Development District. The contents or existence of this memorandum are CONFIDENTIAL and shall not be disclosed to any third party without the prior written consent of Writer, except by the Borrower to its legal counsel, financial advisors and accountants on a confidential basis, and as required by law. The confidentiality agreement set forth in the preceding shall be effective regardless of whether this letter is accepted by the recipient. BORROWER: Heritage Bay Community Development District. Loan Amount: Not to exceed $1,900,000 ***Heritage Bay can opt to add the current outstanding Valley national Bank principal balance to this loan Current estimated balance $259,307 Term: Up to 10 years. Loan Proceeds: 12 month drawn down period. Principal Payments: Serni-Annual Principal and Interest Payments Revenue Pledge: Non -ad valorem assessments from General Fund Revenue collected from storage facility fees Utility revenue INTEREST RATE: Bank Qualified tax exempt rate of 3.05% for up to 10 years. FEE: /2% of the final loan amount. (At $1,900,000 the fee would be $9,500) PREPAYMENT PENALTY: None. Borrower can pay full balance of principal at anytime EXPENSES: Reasonably incurred in connection with the processing and/or consummation of a commitment and a loan of this nature. CONDITIONS: These terms and conditions are not exhaustive; other terms and conditions will apply which shall be determined during the underwriting of this request. FINANCIAL COVENANTS: The borrower will provide to Valley National Bank Audited financials on an annual basis, As a provision of longer than 12 month term of loan. SOURCE OF REPAYMENT OF LOAN: The assignment of all assessments special and or general associated with the Board approval of this Loan adequate reserves required. GENERAL CONDITIONS: Subject to satisfactory review of all pertinent financial information of the Borrower and all other pertinent materials needed by Bank to complete underwriting, Bank may require additional covenants and requirements as a result of the credit underwriting and risk assessment, COSTS: The Borrower agrees to pay all of the normal disbursements costs/fees of 'the Bank, and the Borrower incurred in closing this proposed loan CONFIDENTIAL: The terms contained herein are Confidential, and except for disclosure as necessary to your Supervisory Board, officer-, or professional advisors retained by you in connection with this transaction, and/or as may be required by law, the terms hereof should not be disclosed in whole or part to any other person or entity without prior written consent of the Bank. In order to proceed with your loan request, please acknowledge your acceptance of the terms set forth herein by signing below on or before May 10, 2017. Subject to Supervisory Board approval and subject to final credit approval by Valley National Bank credit department, the terms of this proposal are valid until May 31, 2017. Please note that this letter is not a binding —commitment letter and should not be construed as such. This reouest ma be subject to additional conditions. Thank you for the opportunity to be of service, Please call me directly at: 239-834-6072 should you have any questions. Respectfully submived, Date V.P. Commercial Relationship Manager Chairperson Date 3 ws a u eO a VOJNOIA'd Nnoo a3mo3 e v s a NOIIVHO1S3b NNVS 3Ntll gr a a O40 Atl8 3VVII 139'I 5F; ssc=w m 0 e $ Hp! p! 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F. $11.75 $54,402.50 Geotextile Mat 90,000 S. F. $2.50 $225,000.00 Silt Fence 155 L. F. $3.00 $465.00 S2 dill 1,360 S.Y. $2.75 $3,740.00 Sub-total1 $1,125,642.50 Sitework Sub -total $1,125,642.50 TOTAL ONSITE CONSTRUCTION COST $1,125,642.50 CONTINGENCY 10916 $112,564.25 Total Cost $1,238,206.75 Joshua D. Lockhart, P.E. License #74011 SITE -COST -EST (2) CPH Confidential Page 1 Engineers Architects Planners Suroeyory Lantkcape Architects Craffh t'rausportottan Erwimnrnental Scientists Caaatnrction Management CPH, Inc. 2216 Altamont Ave. Fort Mvers, FL 33901 (239) 332-5499 HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA 2017 SECOND QUARTER WATER QUALITY MONITORING REPORT MAY 2017 Engineers Architects Planners Suroeyory Lantkcape Architects Craffh t'rausportottan Erwimnrnental Scientists Caaatnrction Management CPH, Inc. 2216 Altamont Ave. Fort Mvers, FL 33901 (239) 332-5499 2017 SECOND QUARTER WATER QUALITY MONITORING REPORT HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA TABLE OF CONTENTS Page 1.0 INTRODUCTION...........................................................................................................................................1 2.0 DATA COLLECTION ........................... —......................................................................................................... 1 3.0 RESULTS AND DISCUSSION........................................................................................................................2 3.1 Temperature......................................................................................................................................5 3.2 pH......................................................................................................................................................5 3.3 Dissolved Oxygen..............................................................................................................................6 3.4 Nutrients............................................................................................................................................7 3.4.1 Phosphorus.........................................................................................................................8 3.4.2 Nitrogen...............................................................................................................................8 3.5 Chlorophyll a.....................................................................................................................................9 3.6 Salinity.............................................................................................................................................10 3.7 Conductivity.....................................................................................................................................10 TABLES Table 3-1 2017 Second Quarter Water Quality Test Results............................................................... 3 APPENDICES APPENDIX A — FIGURES FIGURE 1A CDD Stormwater Lake System Map (South) FIGURE 16 CDD Stormwater Lake System Map (North) FIGURE 2 Sampling Location Map FIGURE 3 Cumulative Temperature Measurements FIGURE 4 Cumulative pH Measurements FIGURE 5 Cumulative Dissolved Oxygen Measurements FIGURE 6 Cumulative Phosphorus Measurements FIGURE 7 Cumulative Total Nitrogen Measurements FIGURE 8 Cumulative Chlorophyll a Measurements FIGURE 9 Cumulative Salinity Measurements FIGURE 10 Cumulative Conductivity Measurements APPENDIX B — PHOTOGRAPHS OF SAMPLING LOCATIONS 1.0 INTRODUCTION The Heritage Bay Community Development District (CDD) serves the Heritage Bay Community, a gated community located north of Immokalee Road approximately 4.8 miles east of 1-75 in Collier County, Florida. The CDD maintains a complex stormwater management system (System) which serves the community as well as the golf course. The System is comprised of numerous components including swales, gutters, inlet structures, conveyance pipes, control structures and 29 man-made lakes (Figures 1A & 113, Appendix A). The proper function of each component is vital to managing stormwater as well as the quantity and quality of water in the lakes. The CDD's goal is to ensure compliance with regulatory requirements and proper function of the system while maintaining a safe and aesthetically pleasing environment for community residents. As part of the CDD's efforts to manage and maintain the System, CPH was tasked with monitoring the water quality in the community's lakes, including field measurement of temperature, salinity, conductivity, dissolved oxygen, and pH. CPH also collected samples for laboratory analysis of Kjeldahl nitrogen, nitrate/nitrite as N, total nitrogen, phosphorus and chlorophyll a to assist in evaluating the current health of the lakes. Changes in these parameters over time can also be used to assess water quality improvement needs and to evaluate the effectiveness of any water quality improvement efforts undertaken by the CDD. 2.0 DATA COLLECTION The field measurements and sample collection were conducted on April 12, 13, and 18, 2017. All samples were collected and analyzed per Florida Department of Environmental Protection (FDEP) Standard Operating Procedures (SOP). Samples were collected as grab samples at 1-4 feet from the surface as per FDEP aqueous sampling SOP. The locations of sampling points in each lake are depicted in Figure 2. Grab samples can be taken from shore if open water can be reached and is uninfluenced by emergent vegetation. Disturbing sediments in the immediate area of 1 sample collection was avoided. Samples were taken to reflect stable conditions, avoiding heavy rainfall events and drought. Samples were collected from the photic zone, the surface layer where sunlight can influence growth of plants and algae. The water chemistry parameters sampled are intended to assist the characterization of conditions in the lakes to evaluate the water quality and its effect on the type of plants that grow in the lakes, the rate of growth, and the suitability of the lakes for fish and other wildlife. This analysis may be repeated to reflect seasonal variation and interpreted in a time period that will reflect annual trends. Subsequent water quality monitoring events may be used to determine the effectiveness of any water quality improvement programs or projects that may be undertaken by the CDD. 3.0 RESULTS AND DISCUSSION The 2017 Second Quarter Water Quality field measurements and sample collection were conducted on April 12, 13 & 18, 2017. As a general observation, it was noted that the lake levels were very low due to recent drought conditions. The results of the field measurements and laboratory testing are presented in Table 3-1. The results herein provide a comparison of the water quality results from the July 2016, January 2017 and April 2017 sampling events. Data collected in July 2016 included parameters of dissolved oxygen, salinity, conductivity and pH. 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A large portion of precipitation re-enters the atmosphere through evaporation and transpiration of plants. Some rainfall flows overland as stormwater run-off through the many watersheds in Florida to enter streams and lakes. A portion of precipitation soaks into the ground and travels beneath the surface as groundwater. Changes on the earth's surface, including paving and construction, alter the amount of rainfall that can percolate through the soil to reach and recharge the water table, thus affecting the hydrology of the area. Fluctuations in lake levels are normal, although control structures are used to modify water levels. The underlying geology of a lake is another important factor in determining the source of water to lakes. The properties of the underlying bedrock determine whether water will seep into the water table or be retained in the lake. 3.1 Temperature The temperatures in April 2017 ranged from 24.3 - 27.2'C within the expected range for the time of year. Temperature is used in analysis of dissolved oxygen values. The temperature measurements in all lakes during the last three monitoring events is shown in Figure 3, Appendix A. 3.2 pH pH is an expression of the amount of hydrogen ions (H+) in the water. Distilled water has a pH of 7, which has equal amounts of hydrogen (H+) and hydroxide (OH-) ions. As the amount of hydrogen ions increases, the pH reading is lower and the water is considered more acidic. Conversely, when the quantity of hydrogen ions decreases, the pH reading is higher and the water is more alkaline. A change in 1 on the pH scale represents a tenfold difference in the amount of hydrogen ions in the water. For instance, a lake with a pH 6 is ten times more acidic than a lake with a neutral pH 7. In southwest Florida lakes, pH can range between 4.44 and 10.04 with a median value of 7.29 (Romie, 2000). 5 The pH found in the CDD lakes was within the low to normal range for Florida lakes in this region. The April 2017 pH values are very similar to the values from previous monitoring events, ranging from 5.5 to 6.5. The pH of all lakes during the last three monitoring events is shown in Figure 4, Appendix A. 3.3 Dissolved Oxygen Fish and other aerobic aquatic organisms require oxygen to live and reproduce. For those that cannot obtain oxygen directly from the atmosphere, the amount dissolved in the water is critical. The amount of oxygen that can be dissolved in water depends on several factors, including water temperature, salinity, and atmospheric pressure. On a relative scale, the amount of oxygen dissolved in saturated water will be greater in cooler waters than in warmer ones. The capacity of water to hold dissolved oxygen (DO) also decreases as the salinity increases. Oxygen enters waterbodies primarily by transfer from the atmosphere across the air - water interface and to a lesser extent by the action of photosynthetic organisms. Transfer of oxygen across the air -water interface is facilitated by increasing the surface area exposed to the atmosphere. The surface area of a water body in contact with the atmosphere is increased by wind -driven waves and ripples as well as by forcing water into droplets by splashing over obstacles or forcing through a fountain. Given that atmospheric transfer is the dominant mechanism for infusing 02 into an aquatic system, the surface area to volume ratio is very important for establishing the baseline oxygen status for a given water body. Deep water bodies with relatively low surface area will have less opportunity for 02 transfer into the water compared to shallow water bodies with a larger surface area exposed to the atmosphere. DO levels also typically follow a diurnal cycle — higher at the end of the day and lower at dawn. This is because plants in the water produce oxygen through photosynthesis during daylight hours, but consume oxygen through respiration during hours of darkness. DO can also be affected by decomposition of organic matter such as aquatic R plants and algae, Aquatic plant control through application of herbicide can introduce a large volume of dead plant material into the lake and potentially cause oxygen depletion. Fish typically require DO concentrations of approximately 5 parts per million (ppm) for optimum health. Exposure to DO levels below 2 ppm for 1 — 4 days will kill many aquatic organisms (Wilson, 2014). During the monitoring event in April 2017, DO levels in the lakes ranged from 0.65 — 8.75 parts per million (ppm). The observed DO concentrations were normal and sufficient to sustain fish and other aquatic organisms in all lakes except Lakes 14 and 16. The DO concentration in Lake 14 was 0.65 ppm and Lake 16 was 1.80. Both lakes had extremely low DO concentrations and both were substantially lower than the levels observed during the previous two monitoring events. At the time of the sampling, it was observed that these two lakes were receiving water through pipes into the lakes. It is possible that the source of the water being pumped into these lakes has a very low DO level. Further research into the source of water and its chemical properties is recommended. The dissolved oxygen level in all lakes during the last three monitoring events is shown in Figure 5, Appendix A. 3.4 Nutrients Nitrogen and phosphorus are nutrients that fuel the growth of plants. Vegetation and algae are a water body's primary means of assimilation and response to the addition of nutrients. Excess nutrients in water bodies can result in excessive and problematic growth of undesirable plants and algae. Filamentous algae, stringy plant -like algae found in shallow water around the perimeter of a water body, and planktonic algae, single celled algae that makes the water look green or brown, most commonly affect people's perception of "water quality". Excessive growth of either form of algae is indicative of nutrient enrichment and an imbalance in the lakes floral community. Nutrients are Florida's primary surface water pollutant. 7 3.4.1 Phosphorus Phosphorus is usually not available in the environment. Phosphorus has no atmospheric gaseous phase and binds tightly to many organic types of sediment and is unavailable for uptake by organisms. When one nutrient is less available than other nutrients, it is called the limiting factor because its availability determines plant growth. Therefore, phosphorus can be the key element in triggering excessive algae growth. Although natural phosphorus levels in surface water bodies is very low, human sources or activities such as fertilizer application, sewage spills and soil erosion can overload lakes with available phosphorus. Excess phosphorus (even in very small amounts) introduced to a lake provides food for plants and algae and can increase the vegetation growth within a lake have a negative impact on water quality. Large concentrations of phosphorus can create algal blooms, turn the water murky, cause fish kills, and diminish the lake's recreational and aesthetic appeal. The decaying algae and plants eventually die and sink to the lake bottom consuming oxygen as they decompose. As the already low oxygen levels near the bottom the lake decline, phosphorus trapped in the sediment is released, increasing the availability of phosphorus to the lake system. The April 2017 sampling results show virtually no phosphorus present in the CDD lakes with the exception of Lakes 12, 22 and 28. Lake 12 had a phosphorus level of 0.12 mg/L. The phosphorus level in Lake 22 was 0.17 mg/L. Lake 28 had a relatively high level of phosphorus at 0.66 mg/L. This higher level of phosphorus correlates with high chlorophyll a discussed later and suggests that phosphorus has been introduced to the lake, possibly from the application of fertilizer on land draining to that lake. The phosphorus level in all lakes during the last two monitoring events is shown in Figure 6, Appendix A. 3.4.2 Nitrogen Nitrogen is necessary for many natural biological processes. Nitrogen is present in all lakes in several different chemical forms. It is the fourth most common cellular element necessary for plant growth. Nitrogen is readily available to plants from several sources. 8 First, the atmosphere consists of approximately 72% gaseous nitrogen (N2) and blue- green algae can convert N2 to a form that is useable for other plants. In addition, nitrogen moves rapidly through soils and is quickly converted from one form to another by nitrifying bacteria. Human sources of nitrogen include fertilizers, human waste, and changes in the surrounding vegetation due to fires, floods or clearing. Plants need many nutrients to grow, but nitrogen and phosphorus determine most of the algae and vegetative growth in a lake or pond. Excess nitrogen in the lakes can fuel the growth of excess algae or other undesirable plants. The nitrogen levels observed in April 2017 are in the normal to high range for Florida lakes. Lakes 12, 17 and 20 are in the normal range with total nitrogen of 0.5 - 1 mg/L. Lakes 3, 14 and 22 had higher levels of nitrogen ranging from 1.6 to 1.9 mg/L. Lake 28 had a much higher level of nitrogen at 5.4 mg/L. The remaining lakes are in the moderately high range of 1 — 1.5 mg/L. The high level of nitrogen in Lake 28, as with phosphorus, suggests that nitrogen has been introduced to the lake, possibly from the application of fertilizer. The total nitrogen level in all lakes during the last two monitoring events is shown in Figure 7, Appendix A. 3.5 Chlorophyll a Chlorophyll a is an indicator of the amount of planktonic algae found in the water column. Elevated chlorophyll a levels are directly correlated with reduced water clarity, odor and the potential for algae blooms. Chlorophyll a values can be expected to rise during the warmer months. The chlorophyll a values observed in April 2017 in the majority of CDD lakes, while typical for Florida lakes, are in the low range of 0 - 14 mg/m3. Lakes 1, 6, 7, 10, 11, 13, 22, 23, 25 and 26 were in the medium range of 14 — 25 mg/m3 Lake 28 was very high with 190 mg/m3. This high level of chlorophyll a is an indicator of increased algae and plant growth in response to elevated nutrient levels (nitrogen and phosphorus). The chlorophyll a measurements in all lakes during the last two monitoring events is shown E in Figure 8, Appendix A. 3.6 Salinity Saline water (more commonly known as salt water) is water that contains a significant concentration of dissolved salts (mainly sodium chloride or NaCl). The salt concentration is usually expressed in parts per thousand (permille, %o) or parts per million (ppm). The United States Geological Survey (U.S.G.S.) classifies saline water in three salinity categories. Salt concentration in slightly saline water is around 1,000 to 3,000 ppm (0.1-0.3%), in moderately saline water 3,000 to 10,000 ppm (0.3-1%) and in highly saline water 10,000 to 35,000 ppm (1-3.5%). Seawater has a salinity of roughly 35,000 ppm, equivalent to 35 grams of salt per one liter (or kilogram) of water. The saturation level is dependent on the temperature of the water. At 20 °C one milliliter of water can dissolve about 0.357 grams of salt; a concentration of 26.3%. At boiling (100 °C) the amount of salt that can be dissolved in one milliliter of water increases to about 0.391 grams or 28.1% saline solution. Water salinity based on dissolved salts classifies a water body into three categories: • Fresh water < 0.05% • Brackish water 0.05-3% • Saline water 3-5% The salinity found in the CDD lakes is within the normal range for man-made freshwater ponds in this region of Florida. In April 2017, salinity was low (0.2 - 0.3 ppt) as expected and similar in all 29 lakes. The salinity measurements recorded in all lakes during the last three monitoring events is shown in Figure 9, Appendix A. 3.7 Conductivity Conductivity measures the capacity of water to conduct an electric current and indirectly measures the concentration of ionized substances in water. Conductivity can be used to differentiate among various water sources, such as ground water, agricultural runoff, and municipal wastewater. Because it detects contamination from animal and human 10 wastes, which contain salts, it can be used to detect septic tank seepage along shorelines. It can also be used to detect saltwater intrusion. Conductance increases when more of any salt, including the most common one, sodium chloride, is dissolved in water. Higher values represent better conductance. In general, waters with more salts are more biologically productive, except where there are limiting nutrients or other environmental factors. Changes in conductivity beyond natural background variability can harm aquatic life. Approximately 80% of Florida lakes have conductivity between 90 and 1000 pS/cm (Hand, 2004). Conductivity values during the April 2017 monitoring event ranged from 317 — 820 pS/cm. These values are in the normal range for man-made lakes in this region of Florida. Conductivity was highest in Lakes 14 and 16, where salinity values were also the highest. The conductivity measurements recorded in all lakes during the last three monitoring events is shown in Figure 10, Appendix A. In summary, the 2017 Second Quarter Water Quality Monitoring Event reveals: • Temperatures were within the expected range for the time of year • pH values were very similar to the values from previous monitoring events, within the low to normal range for Florida lakes in this region. • DO concentrations were normal and sufficient to sustain fish and other aquatic organisms in all lakes except Lakes 14 and 16. The DO concentration in Lakes 14 and 16 was extremely low and both were substantially lower than the levels observed during the previous two monitoring events. • Phosphorus was not detected in any lakes except Lakes 12, 22 and 28. Lake 28 had a very high level of phosphorus. In the previous monitoring events, phosphorus was not detected in any lakes. • Nitrogen and chlorophyll a levels were similar to the previous monitoring events with relatively low levels detected in all lakes except Lake 28. Lake 28 had very high levels of both nitrogen and chlorophyll a. • Salinity and conductivity were normal for freshwater lakes. Salinity and conductivity in Lakes 14 and 16 were slightly elevated in comparison to the previous monitoring events. Further water quality monitoring events will provide additional information to help guide the CDD in how the lakes function and further assist with lake management. The next water quality monitoring event is scheduled for the third quarter of 2017. 12 CITATIONS Romie, Kenneth, Water Chemistry of Lakes in the Southwest Florida Water Management District, Resource Management Department, Southwest Florida Water Management District, February 2000. Wilson, P. Chris, Water Quality Notes: Dissolved Oxygen, document SL313, Soil and Water Science Department, OF/IFAS Extension. Original publication date December 2009. Revised August 2014. Hand, Joe, Typical Values for Water Quality Parameters for Florida's Lakes, Streams and Estuaries, Watershed Assessment Section, Bureau of Watershed Management Florida Department of Environmental Protection. October 2004. 13 I_I»ALI111:I_1 Figures Heritage Bay CDD 2017 Second Quarter Water Quality Monitoring Report Collier County, Florida 42- LAKE '0QUVLE 4fr IRCP -LA,K'r #22 WETLAND W2 jtz lrva- 4Gr RCP r--24' RCP NA CDD STORMWATER LAKE SYSTEM MAP /25/2017 HERITAGE BAY CDD Photo Date, NA SECTIONS 13 & 24, TOWNSHIP 48 SOUTH, RANGE 26 EAST Project No. H13603 SECTIONS 18 & 19, TOWNSHIP 48 SOUTH, RANGE 27 EAST Biologist: AE GIS: RCO FIGURE 1A mr Rrp Scale: NA CDD STORMWATER LAKE SYSTEM MAP Date: 5/25/2017 HERITAGE BAY CDD FIGURE Photo Date: NA Z SECTIONS 13 & 24, TOWNSHIP 48 SOUTH, RANGE 26 EAST 1B p Project No. H13603 SECTIONS 18 & 19, TOWNSHIP 48 SOUTH, RANGE 27 EAST Biologist:AED GIS: RCO COLLIER COUNTY, FLORIDA i pf J mr Rrp Scale: NA CDD STORMWATER LAKE SYSTEM MAP Date: 5/25/2017 HERITAGE BAY CDD FIGURE Photo Date: NA Z SECTIONS 13 & 24, TOWNSHIP 48 SOUTH, RANGE 26 EAST 1B p Project No. H13603 SECTIONS 18 & 19, TOWNSHIP 48 SOUTH, RANGE 27 EAST Biologist:AED GIS: RCO COLLIER COUNTY, FLORIDA E E 3 3 12 Scale.1 1,500, /� LAKE SAMPLING LOCATIONS MAP Date: 5/16/2017J{�\ HERITAGE BAY CDD FIGURE Photo Date: 2015 SECTIONS 13 & 24, TOWNSHIP 48 SOUTH, RANGE 26 EAST Project No. H13603 N SECTIONS 18 & 19, TOWNSHIP 48 SOUTH, RANGE 27 EAST 2 Biologist:AED GIS: RCO COLLIER COUNTY, FLORIDA W I fo N ti � M c a C7 Q LL U) W W N � Cn ao ONES N V e W j L t m - U) 06 W o zFr }�LL o ui Z:)a W F- i LU a a0 1LU O =OOw� Lu W z Q U L �( o LA- i ! 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N cn 00 ~ a N z j W = N " z f N W Li �_ Z V OOCE i a W } cn L Z O F< w Z �J ujLu 1 O CD Zo V xMWMmRnmm z .. l UJ O � Y a N 06 a o m U) n d' 1+_�; M gg, ;� � Sr� ,1� rs m Z c2 p � W N 2 Q fl a- Q N N St i N Z � a N aioOL,a'm O 0 0 0 0 0 0 0 0 0 T v ` u C Photographs of Sampling Locations Heritage Bay CDD 2017 Second Quarter Water Quality Monitoring Report Collier County, Florida Heritage Bay CDD Sampling Location Photos - April 2017 Lake 1 Lake 2 CPH, Inc. Heritage Bay CDD Sampling Location Photos - April 2017 CPH, Inc. Lake 3 Lake 4 Heritage Bay CDD Sampling Location Photos - April 2017 CPH, Inc. Lake 5 Lake 6 Heritage Bay CDD Sampling Location Photos - April 2017 CPH, Inc. Lake 7 Lake 8 Heritage Bay CDD Sampling Location Photos - April 2017 CPH, Inc. Lake 9 Lake 10 Heritage Bay CDD Sampling Location Photos - April 2017 CPH, Inc. Lake 11 Lake 12 Heritage Bay CDD Sampling Location Photos - April 2017 CPH, Inc. Lake 13 Lake 14 Heritage Bay CDD Sampling Location Photos - April 2017 CPH, Inc. Lake 15 Lake 16 Heritage Bay CDD Sampling Location Photos - April 2017 CPH, Inc. Lake 17 Lake 18 Heritage Bay CDD Sampling Location Photos - April 2017 CPH, Inc. Lake 19 Lake 20 Heritage Bay CDD Sampling Location Photos - April 2017 CPH, Inc. Lake 21 Lake 22 Heritage Bay CDD Sampling Location Photos - April 2017 CPH, Inc. Lake 23 Lake 24 Heritage Bay CDD Sampling Location Photos - April 2017 CPH, Inc. Lake 25 Lake 26 Heritage Bay CDD Sampling Location Photos - April 2017 CPH, Inc. Lake 27 Lake 28 Heritage Bay CDD Sampling Location Photos - April 2017 CPH, Inc. Lake 29 CPH ENGINEERS, INC. 2216 ALTAMONT AVENUE FORT MYERS, FL 33901 Phone Number: 239.332-5499 Fax Number: 239-332-2955 Preliminary Opinion of Probable Cost LAKE 5 IMPROVEMENTS Date: 7/12/2017 Heritage Bay Lake 5 Pipe Modification Naples, Florida Quantity Unit Unit Cost Total SITEWORK Mobilization 1 Lump Sum $5,000.00 $5,000.00 Site prep. 1 Lump Sum $2,000.00 $2,000.00 30" Storm Pipe 24 L.F. $40.00 $960.00 Rubble Riprap 50 TN $70.00 $3,500.00 Temporary Construction Entrance 1 Lump Sum $2,500.00 $2,500.00 Floating Turbidity Barrier 100 L.F. $11.75 $1,175.00 Geotextile Mat 400 S.F. $2.50 $1,000.00 Sub -total $16,135.00 Sitework Sub -total $16,135.00 TOTAL ONSITE CONSTRUCTION COST $16135.00 CONTINGENCY 10% $1,613.50 Total Cost $17,748.50 DRAFT Joshua D. Lockhart, P.E. License #74011 SITE-COST—EST (LAKE 308) CPH Confidential Page 1 Copeland Southern Enterprises, Inc. 1668 Many Road North Fort Myers, FI, 33903 PROFESSIONAL SERVICES AGREEMENT BETWEEN COPELAND SOUTHERN ENTERPRISES, INC. AND Heritage Bay Community Development District in Naples OWNER INFORMATION: OWNER'S ADDRESS: 10154 Heritage Bay Blvd, Naples, FL 34120 BILL TO THE ATTENTION OF: Justin Faircloth, Assistant District Manager PROJECT NAME: Lake #20 Drainage Restoration DATE: 07/04/2017 OWNER INFORMATION: TELEPHONE NO.: (239) 245-7118 / 306 Fax No: (239) 245-7120 E-MAIL:.lustirz.Faircloth@stscrvices.com. PROJECT MANAGER: Scott Copeland copelandsei(�vaol.corn FEE AND TYPE: Time & Materials based upon the Rate Schedule in effect at the time service is rendered. Estimated Fees: WORK DESCRIPTION: Install 4" & 6" ADS DW Pipe with 2 X 12" Catch Basins for l 12 ft on NW Bank, between Addresses 10402 & 10406 Smoke House Bay Drive From Not -Tb -Exceed Fixed Fee based upon the Rate Rear 4 Gutters out into Lake and repair high flow area on newly repaired slope. Schedule in effect at the time service is rendered: REMARKS: 1) All guest and residents in area will need to be notified by the board, of S the drainage and repair project on Lake 20, to stay clear of the work area and equipment during the project. 2) All Sprinkler heads within the work area must be clearly marked Lump Sum Fixed Fee: S 2,775.00 before construction begins 3) CSEI will call in a Sun Shine dig ticket 72 hours before work commences. 4) As seen in the 2010 exhibit below marked in RED, shows this high Total Fees: $ 2,775.00 water flow between these homes has existed since they were built and will continue to cause erosion until the gutters are piped into the Lake systems. 5) No additional cost has been added to this proposal for the eroded slope repairs, crews will repair this eroded area on Lake 20s bank for free while on site installing this proposal, but will not be responsible to repair eroded slopes that still have pre-existing high flow areas that continually flow over the lake banks with high volumes of water and still have not been corrected. Dear Justin Faircloth In Pursuant to your request, Copeland Southern Enterprises, Inc. is pleased to submit the following proposal for Lake #20 Fligh Flow area and Drainage Correction_ for the above -referenced project: SCOPE OF SERVICES (Limited to the following): 1. Crews will set up MOT around work areas to insure the safety of the residents and guests during the project. 2. Crews will Install 4" ADS Double Wall pipe to the 4 Gutters in the rear of the homes list above and connect to the newly installed 6" ADS DW trunk line running between the rear of the homes and out into Lake 20 as seen in exhibit below. 3. Crews will Install two 12" Catch Basin on the 6" Trunk Line to catch excess water nun off that accumulates between these 2 homes that is causing the high water flow that is blowing out the flower bed and the Lake bank as seen in exhibit below. 4. Crews will install Coconut Frosion Blanket to repair slope in high flow where erosion has occurred. 5. Crews will restore the lawns and slopes back to original condition where equipment crossing has caused any damage. 6. Work is estimated to take 2 days to complete. 7. MOT will be removed after project has been completed and work areas have been policed and cleaned up. Note: Any additional work and services requested, and is not found in this Proposal can be done, but will require additional cost to be paid in full with proposal fee upon the completion of job. We at Copeland Southern Enterprises hope this meets your approval and satisfies your requirements. If so please sign the contract proposal below and return a copy to our office by Fax or Email. Should you have any questions or need any additional information. 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_,ee to pay, the charges upon the completion of the Job resulting there from as identified in the "FEE "TYPE" section above. i have rea 'iu3c se slf nd and agree to these Standard Business Teens. Authorized Signature: r -- Typed Name & Title: 0,.//A; CA Date: 7- ( / `% Exhibit # 1, Lake 20 Drainage Restoration of Pre -Existing High Flow Area E £ c cc � 4 C G cc G c C cc C t lu CL cu O NO C G C 0 O O m L L Y c t \ \ \ bA cl 3 \ a a m a =O m N c y 3 c c. a F' .°. y N F- OC w „O„ c v c a°i txo > 3 a C7 C N c N( a a ° 0. \ t \ O ° \ 3 \ C \CL J ° c °i a eCL w w LL u 0. 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Lake 6 - Washout NW bank Lake 7—Step Erosion N bank nm vnv e;�°:.s L42-072 I ake in -Washouts between homes W bank/ Bank Step Erosion W bank Lake 13 — Erosion W bank Lake 14 — Erosion around pipe SW bank Lake 15 — Erosion NW corner Lake 17 — Erosion NW & SW corners Lake 20 - Bank Step Erosion N & NW banks / Washout NW corner Lake 21- Washouts between homes W bank Lake 23 - Washout S bank Lake 27 - Washout NE bank Lake 29 - Washout W bank Lake 30A - Bank Step Erosion N bank Lake 30B - Bank Step Erosion NE bank Heritage Bay Community Development District Annual Operating and Debt Service Budget Fiscal Year 2018 Version 5 - Modified Approved Budget (Modified 7/11/2017) Prepared by: HERITAGE BAY Community Development District Table of Contents Page # OPERATING BUDGET General Fund Summary of Revenues, Expenditures and Changes in Fund Balance ................................... 1-2 AmortizationSchedules................................................................................................. 3-7 BudgetNarrative......................................................................................................... 8-11 Exhibit A -Allocation of Fund Balances............................................................................ 12 DEBT SERVICE BUDGET Series 2014 Summary of Revenues, Expenditures and Changes in Fund Balances ................................... 13 AmortizationSchedule.................................................................................................. 14 BudgetNarrative............................................................................................................... 15 SUPPORTING BUDGET SCHEDULES 2017-2018 Non -Ad Valorem Assessment Summary ................................................................. 16 Heritage Bay Community Development District Operating Budget Fiscal Year 2018 HERITAGE BAY Community Development District Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2018 Proposed Budget ADOPTED ACTUAL BUDGET ACCOUNT DESCRIPTION FY 2016 FY 2017 General Fund ACTUAL PROJECTED TOTAL THRU JULY- PROJECTED JUNE -2017 SEP -2017 FY 2017 ANNUAL BUDGET FY 2018 REVENUES 13,000 6,000 3,000 9,000 12,000 Interest - Investments $ 439 $ 500 $ 1,061 $ 225 $ 1,286 $ 400 Special Assmnts- Tax Collector 250,000 250,000 250,000 - 250,000 355,191 Special Assmnts- Wall Project 62,500 62,500 62,500 62,500 - SpecialAssmnts- Reserves 31,250 31,250 31,250 - 31,250 31,250 Special Assmnts- Lakes 30A & 30B - - - - - 60,923 Special Assmnts- Discounts (12,759) (13,750) (12,604) - (12,604) (17,895) Other Miscellaneous Revenue 205,765 - 51,250 - 51,250 773 TOTAL REVENUES 537,195 330,500 383,457 225 383,682 429,870 EXPENDITURES Administrative P/R-Board of Supervisors FICA Taxes ProfServ-Engineering ProfServ-Legal Services ProfServ-Mgmt Consulting Sery ProfServ-Property Appraiser ProfServ-Special Assessment ProfServ-Web Site Maintenance Auditing Services Postage and Freight Insurance - General Liability Printing and Binding Legal Advertising Misc-Bank Charges Misc-Assessmnt Collection Cost Misc-Web Hosting Office Supplies Annual District Filing Fee Total Administrative Field ProfServ-Field Management R&M -Contingency Wall Improvements Total Field 6,800 13,000 6,000 3,000 9,000 12,000 520 612 459 230 689 918 4,039 14,000 21,494 9,353 30,847 14,000 6,052 5,000 7,053 5,038 12,091 7,500 39,394 40,576 27,051 10,144 37,195 41,793 5,156 5,156 - 5,156 5,156 6,710 5,150 5,305 5,305 - 5,305 5,464 481 750 1,338 167 1,505 773 3,600 3,600 3,800 - 3,800 3,823 636 2,700 455 2,245 2,700 2,500 14,348 15,783 12,040 - 12,040 13,244 910 1,300 954 306 1,260 1,300 3,364 3,700 744 2,956 3,700 3,700 83 750 - 100 100 100 4,042 6,875 6,623 - 6,623 8,947 - - - - 900 33 550 - 99 99 100 175 175 175 - 175 175 94,783 114,832 93,491 38,793 132,284 123,949 12,360 12,731 9,548 3,183 12,731 11,536 318 1,187 - 600 600 1,187 285,635 - - - - - 298,313 13,918 9,548 3,783 13,331 12,723 Annual Operating and Debt Service Budget Fiscal Year 2018 Page 1 HERITAGE BAY Community Development District General Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2018 Proposed Budget ACCOUNT DESCRIPTION Lakes and Ponds Contracts -Lake and Wetland Contracts -Lakes 30A & 30B Contracts -Water Analysis Contracts -Water Quality Monitoring R&M-Aquascaping R&M - Stormwater System R&M -Lake Erosion R&M -Contingency Impr - Miscellaneous Improvement -Lake Bank Restoration Reserve - Lakes Reserve - Stormwater System Total Lakes and Ponds ADOPTED ACTUAL BUDGET FY 2016 FY 2017 ACTUAL PROJECTED TOTAL THRU JULY- PROJECTED JUNE -2017 SEP -2017 FY 2017 ANNUAL BUDGET FY 2018 64,682 66,000 45,947 18,000 63,947 71,200 - - 9,000 3,000 12,000 12,000 - - - - - 9,861 5,642 20,000 22,309 11,498 33,807 45,992 2,600 5,000 1,950 - 1,950 5,000 - - - - - 4,000 13,430 10,000 47,550 37,350 84,900 24,455 - 5,000 1,675 - 1,675 10,062 FUND BALANCE, ENDING 2,000 - __I__(115,091L $ - - - 1,813,041 31,250 31,250 - - - - - 18,455 86,354 139,250 128,431 69,848 198,279 2,045,316 Debt Service Reserve - Loan variance - 4,750 - - - - Operating Loan Repayment - 50,000 160,878 89,112 249,990 30,660 Interest Expense -Note 3,528 7,750 4,759 739 5,498 30,263 Total Debt Service 3,528 62,500 165,637 89,851 255,488 60,923 TOTAL OTHER SOURCES (USES) 246,462 - 86,959 86,959 TOTAL EXPENDITURES 482,978 330,500 397,107 202,275 599,382 2,242,911 Excess (deficiency) of revenues Over (under) expenditures 54,217 (13,650) (202,050) (215,700) (1,813,041) OTHER FINANCING SOURCES (USES) Loan/Note Proceeds 246,462 86,959 86,959 1,813,041 Contribution to (Use of) Fund Balance - - - - TOTAL OTHER SOURCES (USES) 246,462 - 86,959 86,959 1,813,041 Net change in fund balance 300,679 - (13,650) (115,091) (128,741) FUND BALANCE, BEGINNING 95,269 395,948 395,948 395,948 267,207 FUND BALANCE, ENDING $ 395,948 $ 395,948 $ 382,298 __I__(115,091L $ 267,207 $ 267,207 Annual Operating and Debt Service Budget Fiscal Year 2018 Page 2 HERITAGE BAY Community Development District $250,000 Loan, 5 years, 4.00/a (Due 9/10/20) Amortization Schedule Date Distribution Principal Pymt Interest Pymt Principal Balance $0.00 9/10/2015 $3,538.00 $0.00 $0.00 $3,538.00 10/10/2015 0.00 0.00 8.64_ $3,538.00 11/10/2015 0.00 0.00 12.19 $3,538.00 12/10/2015 0.00 0.00 11.79 $3,538.00 1/10/2016 0.00 0.00 12.19 $3,538.00 2/10/2016 0.00 0.00 12.19 $3,538.00 3/10/2016 0.00 0.00 11.34 $3,538.00 4/10/2016 0.00 0.00 12.09 $3,538.00 4/14/2016 94,360.85 0.00 0.00 $97,898.85 5/10/2016 0.00 0.00 284.44 $97,898.85 5/25/2016 152,101.15 0.00 0.00 $250,000.00 6/10/2016 0.00 0.00 607.68 $250,000.00 7/10/2016 0.00 0.00 833.40 $250,000.00 8/10/2016 0.00 0.00 861.18 $250,000.00 9/10/2016 0.00 0.00 861.18 $250,000.00 10/10/2016 0.00 0.00 833.40 $250,000.00 11/10/2016 0.00 0.00 861.18 $250,000.00 12/10/2016 0.00 150,000.00 833.40 $100,000.00 1/10/2017', 0.00 0.00 861.18 $100,000.00 2/10/2017 0.00 2,338.51 111.03 $97,661.49 3/10/2017 0.00 2,145.74 303.80 $95,515.75 4/10/20171 0.00 2,120.63 328.91 $93,395.12 5/10/2017 0.00 2,138.22 311.32 $91,256.90 6/10/2017 0.00 2,145.35 304.19 $89,111.55 7/10/2017 0.00 2,152.50 297.04 $86,959.05 8/10/2017 0.00 2,159.68 289.86 $84,799.37 9/10/2017 0.00 2,166.88 282.66 $82,632.49 10/10/2017 0.00 2,174.10 275.44 $80,458.39 11/10/2017 0.00 2,181.35 268.19 $78,277.05 12/10/2017 0.00 2,188.62 260.92 $76,088.43 1/10/2018 0.00 2,195.91 253.63 $73,892.52 2/10/2018 0.00 2,203.23 246.31 $71,689.29 3/10/2018 _ 0.00 2,210.58 238.96 $69,478.71 4/10/2018 0.00 2,217.94 231.60 $67,260.77 5/10/2018 0.00 2,225.34 224.20 $65,035.43 6/10/2018 0.00 2,232.76 216.78 $62,802.68 7/10/2018 0.00 2,240.20 209.34 $60,562.48 8/10/2018 0.00 2,247.67 201.87 $58,314.81 9/10/2018 0.00 2,255.16 194.38 $56,059.66 10/10/2018 0.00 2,262.67 186.87 $53,796.98 11/10/2018 0.00 2,270.22 179.32 $51,526.77 12/10/2018 0.00 2,277.78 171.76 $49,248.98 1/10/2019 0.00 2,285.38 164.16 $46,963.60 Annual Operating and Debt Service Budget Fiscal Year 2018 Page 3 HERITAGE BAY Community Development District $250,000 Loan, 5 years, 4.0% (Due 9/10/20) Amortization Schedule Date Distribution Principal Pymt Interest Pymt Principal Balance 2/10/2019 0.00 2,292.99 156.55 $44,670.61 3/10/2019 0.00 2,300.64 148.90 $42,369.97 4/10/2019 0.00 2,308.31 141.23 $40,061.67 5/10/2019 0.00 2,316.00 133.54 $37,745.66 6/10/2019 0.00 2,323.72 125.82 $35,421.94 7/10/2019 0.00 2,331.47 118.07 $33,090.48 8/10/2019 0.00 2,339.24 110.30_ $30,751.24 9/10/2019 0.00 2,347.04 102.50 $28,404.20 10/10/2019 0.00 2,354.86 94.68 $26,049.34 11/10/2019 0.00 2,362.71 86.83 $23,686.63 12/10/2019 0.00 2,370.58 78.96 $21,316.05 1/10/2020 0.00 2,378.49 71.05 $18,937.56 2/10/2020 0.00 2,386.41 63.13 $16,551.15 3/10/2020 0.00 2,394.37 55.17 $14,156.78 4/10/2020 0.00 2,402.35 47.19 $11,754.43 5/10/2020 0.00 2,410.36 39.18 $9,344.07 6/10/2020 0.00 2,418.39 31.15 $6,925.68 7/10/2020 0.00 2,426.45 23.09 $4,499.22 8/10/2020 0.00 21434.54 15.00 $2,064.68 9/10/2020 0.00 2,064.68 6.88 $0.00 Annual Operating and Debt Service Budget Fiscal Year 2018 Page 4 HERITAGE BAY Community Development District $1,900,000 Loan, 10 years, 3.05% (Due 7/1/27) Amortization Schedule Date Payment Principal Pymt Interest Pyrnt Principal Balance $86,959.05 8/1/2017 $0.00 $0.00 $221.02 $86,959.05 9/1/2017 $0.00 $0.00 $221.02 $86,959.05 10/1/2017 $0.00 $0.00 $221.02 $86,959.05 11/1/2017 $0.00 $0.00 $221.02 $86,959.05 12/1/2017 $0.00 $0.00 $221.02 $86,959.05 1/1/2018 $0.00 $0.00 $221.02 $86,959.05 2/1/2018 $0.00 $0.00 $221.02 $691,359.05 3/1/2018 $0.00 $0.00 $1,757.20 $1,295,759.05 4/1/2018 $0.00 $0.00 $3,293.39 $1,900,000.00 5/1/2018 $0.00 $0.00 $4,829.17 $1,900,000.00 6/1/2018 $0.00 $0.00 $4,829.17 $1,900,000.00 7/1/2018 $0.00 $0.00 $4,829.17 $1,900,000.00 8/1/2018 $20,139.71 $15,310.54 $4,829.17 $1,884,689.46 9/1/2018 $20,139.71 $15,349.46 $4,790.25 $1,869,340.00 10/1/2018 $20,139.71 $15,388.47 $4,751.24 $1,853,951.53 11/1/2018 $20,139.71 $15,427.58 $4,712.13 $1,838,523.95 12/1/2018 $20,139.71 $15,466.79 $4,672.92 $1,823,057.15 1/1/2019 $20,139.71 $15,506.11 $4,633.60 $1,807,551.04 2/1/2019 $20,139.71 $15,545.52 $4,594.19 $1,792,005.53 3/1/2019 $20,139.71 $15,585.03 $4,554.68 $1,776,420.50 4/1/2019 $20,139.71 $15,624.64 $4,515.07 $1,760,795.86 5/1/2019 $20,139.71 $15,664.35 $4,475.36 $1,745,131.50 6/1/2019 $20,139.71 $15,704.17 $4,435.54 $1,729,427.33 7/1/2019 $20,139.71 $15,744.08 $4,395.63 $1,713,683.25 8/1/2019 $20,139.71 $15,784.10 $4,355.61 $1,697,899.15 9/1/2019 $20,139.71 $15,824.22 $4,315.49 $1,682,074.94 10/1/2019 $20,139.71 $15,864.44 $4,275.27 $1,666,210.50 11/1/2019 $20,139.71 $15,904.76 $4,234.95 $1,650,305.74 12/1/2019 $20,139.71 $15,945.18 $4,194.53 $1,634,360.56 1/1/2020 $20,139.71 $15,985.71 $4,154.00 $1,618,374.85 2/1/2020 $20,139.71 $16,026.34 $4,113.37 $1,602,348.51 3/1/2020 $20,139.71 $16,067.07 $4,072.64 $1,586,281.43 4/1/2020 $20,139.71 $16,107.91 $4,031.80 $1,570,173.52 5/1/2020 $20,139.71 $16,148.85 $3,990.86 $1,554,024.67 6/1/2020 $20,139.71 $16,189.90 $3,949.81 $1,537,834.77 7/1/2020 $20,139.71 $16,231.05 $3,908.66 $1,521,603.73 8/1/2020 $20,139.71 $16,272.30 $3,867.41 $1,505,331.43 9/1/2020 $20,139.71 $16,313.66 $3,826.05 $1,489,017.77 10/1/2020 $20,139.71 $16,355.12 $3,784.59 $1,472,662.64 11/1/2020 $20,139.71 $16,396.69 $3,743.02 $1,456,265.95 12/1/2020 $20,139.71 $16,438.37 $3,701.34 $1,439,827.58 1/1/2021 $20,139.71 $16,480.15 $3,659.56 $1,423,347.44 2/1/2021 $20,139.71 $16,522.04 $3,617.67 $1,406,825.40 Annual Operating and Debt Service Budget Fiscal Year 2018 Page 5 HERITAGE BAY Community Development District $1,900,000 Loan, 10 years, 3.05% (Due 7/1/27) Amortization Schedule Date Payment Principal Pymt Interest Pymt Principal Balance 3/1/2021 $20,139.71 $16,564.03 $3,575.68 $1,390,261.37 4/1/2021 $20,139.71 $16,606.13 $3,533.58 $1,373,655.24 5/1/2021 $20,139.71 $16,648.34 $3,491.37 $1,357,006.91 6/1/2021 $20,139.71 $16,690.65 $3,449.06 $1,340,316.26 7/1/2021 $20,139.71 $16,733.07 $3,406.64 $1,323,583.18 8/1/2021 $20,139.71 $16,775.60 $3,364.11 $1,306,807.58 9/1/2021 $20,139.71 $16,818.24 $3,321.47 $1,289,989.34 10/1/2021 $20,139.71 $16,860.99 $3,278.72 $1,273,128.35 11/1/2021 $20,139.71 $16,903.84 $3,235.87 $1,256,224.51 12/1/2021 $20,139.71 $16,946.81 $3,192.90 $1,239,277.70 1/1/2022 $20,139.71 $16,989.88 $3,149.83 $1,222,287.83 2/1/2022 $20,139.71 $17,033.06 $3,106.65 $1,205,254.76 3/1/2022 $20,139.71 $17,076.35 $3,063.36 $1,188,178.41 4/1/2022 5/1/2022 $20,139.71 $20,139.71 $17,119.76 $17,163.27 $3,019.95__ $2,976.44 $1,171,058.65 $1,153,895.38 6/1/2022 $20,139.71 $17,206.89 $2,932.82 $1,136,688.49 7/1/2022 $20,139.71 $17,250.63 $2,889.08 $1,119,437.86 8/1/2022 $20,139.71 $17,294.47 $2,845.24 $1,102,143.39 9/1/2022 $20,139.71 $17,338.43 $2,801.28 $1,084,804.96 10/1/2022 $20,139.71 $17,382.50 $2,757.21 $1,067,422.47 11/1/2022 $20,139.71 $17,426.68 $2,713.03 $1,049,995.79 12/1/2022 $20,139.71 $17,470.97 $2,668.74 $1,032,524.82 1/1/2023 $20,139.71 $17,515.38 $2,624.33 $1,015,009.44 2/1/2023 $20,139.71 $17,559.89 $2,579.82 $997,449.55 3/1/2023 $20,139.71 $17,604.53 $2,535.18 $979,845.02 4/1/2023. $20,139.71 $17,649.27 $2,490.44 $962,195.75 5/1/2023 $20,139.71 $17,694.13 $2,445.58 $944,501.62 6/1/2023 $20,139.71 $17,739.10 $2,400.61 $926,762.52 7/1/2023 $20,139.71 $17,784.19 $2,355.52 $908,978.33 8/1/2023 $20,139.71 $17,829.39 $2,310.32 $891,148.94 9/1/2023 $20,139.71 $17,874.71 $2,265.00 $873,274.23 10/1/2023 $20,139.71 $17,920.14 $2,219.57 $855,354.10 11/1/2023 $20,139.71 $17,965.69 $2,174.02 $837,388.41 12/1/2023 $20,139.71 $18,011.35 $2,128.36 $819,377.06 1/1/2024 $20,139.71 $18,057.13 $2,082.58 $801,319.94 2/1/2024 $20,139.71 $18,103.02 $2,036.69 $783,216.92 3/1/2024 $20,139.71 $18,149.03 $1,990.68 $765,067.88 4/1/2024 $20,139.71 $18,195.16 $1,944.55 $746,872.72 5/1/2024 $20,139.71 $18,241.41 $1,898.30 $728,631.31 6/1/2024 $20,139.71 $18,287.77 $1,851.94 $710,343.54 7/1/2024 $20,139.71 $18,334.25 $1,805.46 $692,009.29 8/1/2024 $20,139.71 $18,380.85 $1,758.86 $673,628.43 9/1/20241 $20,139.71 $18,427.57 $1,712.14 1 $655,200.86 Annual Operating and Debt Service Budget Fiscal Year 2018 Page 6 HERITAGE BAY Community Development District $1,900,000 Loan, 10 years, 3.05% (Due 7/1/27) Amortization Schedule Date Payment Principal Pymt Interest Pymt Principal Balance 10/1/2024 $20,139.71 $18,474.41 $1,665.30 $636,726.45 11/1/2024 $20,139.71 $18,521.36 $1,618.35 $618,205.09 12/1/2024 $20,139.71 $18,568.44 $1,571.27 $599,636.65 - _ 1/1/2025 $20,139.71 $18,615.63 $1,524.08 $581,021.02 2/1/2025 $20,139.71 $18,662.95 $1,476.76 $562,358.07 3/1/2025 $20,139.71 $18,710.38 $1,429.33 $543,647.69 4/1/2025 $20,139.71 $18,757.94 $1,381.77 $524,889.75 5/1/2025 $20,139.71 $18,805.62 $1,334.09 $506,084.13 6/1/2025 $20,139.71 _ $18,853.41 $1,286.30 $487,230.72 7/1/2025 $20,139.71 $18,901.33 $1,238.38 $468,329.39 8/1/2025 $20,139.71 $18,949.37 $1,190.34 $449,380.01 9/1/2025 $20,139.71 $18,997.54 $1,142.17 $430,382.48 10/1/2025 $20,139.71 $19,045.82 $1,093.89 $411,336.66 11/1/2025 $20,139.71 $19,094.23 $1,045.48 $392,242.43 12/1/2025 $20,139.71 $19,142.76 $996.95 $373,099.67 1/1/2026 $20,139.71 $19,191.42 $948.29 $353,908.25 2/1/2026 $20,139.71 $19,240.19 $899.52 $334,668.06 3/1/2026 $20,139.71 $19,289.10 $850.61 $315,378.96 4/1/2026 $20,139.71 $19,338.12 $801.59 $296,040.84 5/1/2026 $20,139.71 $19,387.27 $752.44 $276,653.57 6/1/2026 $20,139.71 $19,436.55 $703.16 $257,217.02 7/1/2026 $20,139.71 $19,485.95 $653.76 $237,731.07 8/1/2026 $20,139.71 $19,535.48 $604.23 $218,195.59 9/1/2026 $20,139.71 $19,585.13 1 $554.58 $198,610.46 10/1/2026 $20,139.71 $19,634.91 $504.80 $178,975.56 11/1/2026 $20,139.71 $19,684.81 $454.90 $159,290.74 12/1/2026 $20,139.71 $19,734.85 $404.86 $139,555.90 1/1/2027 $20,139.71 $19,785.01 $354.70 $119,770.89 2/1/2027 $20,139.71 $19,835.29 $304.42 $99,935.60 3/1/2027 $20,139.71 $19,885.71 $254.00 $80,049.89 4/1/2027 $20,139.71 $19,936.25 $203.46 $60,113.64 5/1/2027 $20,139.71 $19,986.92 $152.79 $40,126.72 6/1/2027 $20,139.71 $20,037.72 $101.99 $20,089.00 7/1/2027 $20,140.06 $20,089.00 $51.06 ($0.00) Annual Operating and Debt Service Budget Fiscal Year 2018 Page 7 HERITAGE BAY Community Development District General Fund Budget Narrative Fiscal Year 2018 REVENUES Interest -investments The District earns interest on the monthly average collected balance for their money market accounts. Special Assessments -Tax Collector The District will levy a Non -Ad Valorem assessment on all sold and platted parcels (using the uniform method) within the District in order to pay for the operating expenditures during the Fiscal Year. Special Assessments -Reserves The District will levy a Non -Ad Valorem assessment on all sold and platted parcels (using the uniform method) within the District in order reestablish reserves which were depleted due to the District having to address numerous lake bank erosion issues. Special Assessments -Lakes 30A & 30B The District will levy a Non -Ad Valorem assessment on all sold and platted parcels (using the uniform method) within the District in order to pay for the repair of Lakes 30A & 30B and any impending debt associated with making repairs. Special Assessments -Discounts Per Section 197.162 and Section 197.3632 of the Florida Statutes, discounts are allowed for early payments of assessments collected by the Tax Collector and only when the Tax Collector is using the uniform methodology. The budgeted amount for the fiscal year is calculated at 4% of the anticipated Non -Ad Valorem assessments. EXPENDITURES Administrative PIR -Board of Supervisors Chapter 190 of the Florida Statutes allows for members of the Board of Supervisors to be compensated $200 per meeting at which they are in attendance. The amount for the Fiscal Year is based upon all supervisors attending all meetings. Professional Services -Engineering The District's engineer provides general engineering services to the District, i.e. attendance and preparation for board meetings when requested, review of invoices, and other specifically requested assignments. Professional Services -Legal Services The District's attorney provides general legal services to the District, i.e., attendance and preparation for Board meetings, review of contracts, agreements, resolutions and other research as directed or requested by the BOS District Manager. Professional Services -Management Consulting Services The District receives Management, Accounting and Administrative services as part of a Management Agreement with Severn Trent Environmental Services, Inc. Severn Trent manages all of the District's financial activities such as accounts payable, financial statements, auditing and budgeting in accordance with the management contract in effect. Professional Services -Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries, and the names and addresses of the owners of such property. The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service which is based upon 1.5% of the anticipated Non -Ad Valorem assessment collections. Annual Operating and Debt Service Budget Fiscal Year 2018 Page 8 HERITAGE BAY Community Development District General Fund Budget Narrative Fiscal Year 2018 EXPENDITURES Administrative (continued) Professional Services -Special Assessment This is the Administrative fees to prepare the District's special assessment roll. Professional Services -Web Site Maintenance The cost of web hosting and regular maintenance of the District's website by Severn Trent Services. Auditing Services The District is required to conduct an annual audit of its financial records by an Independent Certified Public Accounting Firm. The budgeted amount for the fiscal year is based on contracted fees from an existing engagement letter. Postage and Freight Actual postage used for District mailings including agenda packages, vendor checks and other correspondence. Insurance -General Liability The District's General Liability & Public Officials Liability Insurance policy is with Public Risk Insurance Agency, Inc. They specialize in providing governmental insurance coverage. The budgeted amount projects a 10% increase in the premium. Printing and Binding Copies used in the preparation of agenda packages, required mailings, and other special projects. Legal Advertising The District is required to advertise various notices for Board meetings and other public hearings in a newspaper of general circulation. Miscellaneous -Bank Charges In the rare event of bank service charges from operating or money market accounts, the cost will be assigned here. Miscellaneous -Assessment Collection Costs The District reimburses the Collier County Tax Collector for necessary administrative costs. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The District also compensates the Tax Collector for the actual cost of collection or 2% on the amount of special assessments collected and remitted, whichever is greater. The assessment collection cost is based on a maximum of 2% of the anticipated assessment collections - Miscellaneous -Web Hosting The District incurs the cost of owning the Heritage Bay CDD web domain. Office Supplies Supplies used in the preparation and binding of agenda packages, required mailings, and other special projects. Annual District Filing Fee The District is required to pay an annual fee of $175 to the Department of Economic Opportunity Division of Community Development. Annual Operating and Debt Service Budget Fiscal Year 2018 Page 9 HERITAGE BAY Community Development District Budget Narrative Fiscal Year 2018 EXPENDITURES (continued) Field Genera! Fund Professional Services -Field Management Field Management Services for the District is performed by Severn Trent Services. This includes the regular inspection of all District assets and contractor performance monitoring. Items include but are not limited to: irrigation systems, ponds, wetlands, preserves, roads, street signs, sidewalks and drainage systems. A monthly report is provided for the Board's review to allow for their consideration of issues and action to consider. R&M -Contingency All other field expenses that do not fall into the category described above will be expensed to contingency. Improvements -Lake Bank Restoration Loan Proceeds are used to make improvements to Lakes 30A & 30B. Expenses are applied to this account. Lakes & Ponds Contracts -Lake and Wetland A contract was negotiated with Lake & Wetland Management for monthly lake maintenance of the District's lakes and littoral shelf maintenance which includes approximately 14.52 acres. Floridone Treatment was added May 2015. Contracts -Lakes 30A & 30B A contract was negotiated with Lake & Wetland Management for monthly maintenance of lakes 30A & 30B. Contracts -Water Analysis A contract was negotiated with CPH for bathymetric to be performed on Lakes. Contracts -Water Quality Monitoring A contract was negotiated with CPH for testing of the lakes and water quality monitoring. R&M-Aquascaping This is for any repair and maintenance expenses pertaining to the District's lakes that are not covered in the contract. R&M -Lake Erosion This is for any repair and maintenance expenses pertaining to erosion control that are not covered in the contract. R&M -Contingency All other lake expenses that do not fall into the categories described above will be expensed to contingency. Reserve -Lakes Lake improvement expenses that are projected to occur in the future are appropriated with this account. Reserve-Stormwater System Stormwater system/drainage expenses that are projected to occur in the future are appropriated with this account. Annual Operating and Debt Service Budget Fiscal Year 2018 Page 10 HERITAGE BAY Community Development District General Fund Budget Narrative Fiscal Year 2018 EXPENDITURES (continued) Debt Service Operating Loan Repayment Amortized principal payments are recorded to this account. Interest Expense -Note Amortized interest payments are recorded to this account. Other Financing Sources (Uses) Loan Proceeds Receipt of loan proceed distributions pertaining to Lakes 30A & 30 B improvements are reported here. Annual Operating and Debt Service Budget Fiscal Year 2018 Page 11 HERITAGE BAY Community Development District Exhibit "A" Allocation of Fund Balances AVAILABLE FUNDS Amount Beginning Fund Balance - Fiscal Year 2018 $ 267,207 Net Change in Fund Balance - Fiscal Year 2018 - Reserves - Fiscal Year 2018 Additions 49,705 Total Funds Available (Estimated) - 9130/2018 316,912 ALLOCATION OF AVAILABLE FUNDS Assigned Fund Balance Operating Reserve - First Quarter Operating Capital Reserves - Erosion Control Reserves - Lakes Reserves - Lakes (FYI 7) Reserves - Lakes (FY 18) 95,041 til 14,687 31,250 31,250 31,250 93,750 Reserves - Stormwater System (FYI 8) 18,455 Subtotal 221,933 Total Allocation of Available Funds 221,933 Total Unassigned (undesignated) Cash $ 94,979 Notes (1) Represents approximately 3 months of operating expenditures Annual Operating and Debt Service Budget Fiscal Year 2018 Page 12 Heritage Bay Community Development District Debt Service Budget Fiscal Year 2018 HERITAGE BAY Community Development District Series 2014 Debt Service Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2018 Proposed Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL BUDGET THRU JULY- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2016 FY 2017 JUNE -2017 SEP -2017 FY 2017 FY 2018 REVENUES (15,930) - Interest - Investments $ 79 $ - $ 1,983 $ 300 $ 2,283 $ - SpecialAssmnts- TaxCollector 1,308,563 1,308,564 1,308,564 - 1,308,564 1,308,564 Special Assmnts- Discounts (47,707) (52,343) (47,981) - (47,981) (52,343) TOTAL REVENUES 1,260,935 1,256,221 1,262,566 300 1,262,866 1 256,221 EXPENDITURES (15,930) - - Contribution to (Use of) Fund Balance Administrative 7,485 TOTAL OTHER SOURCES USES 15,930 6,221 - ProfServ-Arbitrage Rebate 600 600 600 600 600 ProfServ-Property Appraiser 19,629 19,628 7,485 19,628 19,628 19,628 ProfServ-Trustee Fees 5,166 4,951 - 5,157 5,157 5,157 Misc-Assessmnt Collection Cost 15,404 26,171 25,212 - 25,212 26,171 Total Administrative 40,799 51,350 25,212 25,385 50,597 51,556 Debt Service Principal Debt Retirement 545,000 565,000 565,000 - 565,000 585,000 Interest Expense 654,360 633,650 633,650 633,650 612,180 Total Debt Service 1,199,360 1,198,650 1,198,650 1,198,650 1,197,180 TOTAL EXPENDITURES 1,240,159 1,250,000 1,223,862 25,385 1,249,247 1,248,736 Excess (deficiency) of revenues Over (under) expenditures 20,776 6,221 38,704 (25,085) 13,620 7,485 OTHER FINANCING SOURCES (USES) Other NonOperating Uses -Deferred Costs (15,930) - - Contribution to (Use of) Fund Balance 6,221 7,485 TOTAL OTHER SOURCES USES 15,930 6,221 - 7,485 Net change in fund balance 4,846 6,221 38,704 (25,085) 13,620 7,485 FUND BALANCE, BEGINNING 1,084,008 1,088,854 1,088,854 - 1,088,854 1,102,474 FUND BALANCE, ENDING $ 1,088,854 $ 1,095,075 $ 1,127,558 $ (25,085) $ 1,102,474 $ 1,109,959 Annual Operating and Debt Service Budget Fiscal Year 2018 Page 13 HERITAGE BAY Community Development District Amortization Schedule 2014 Refundine of Series 2005 Special Assessment Refunding Bonds Year Principal special calls Interest Principal Balance FY Total DS 11/1/2017 $ - $ $ 306,090.00 306,090.00 $ $ 16,110,000.00 15,525,000.00 $ 1,197,180.00 5/1/2018 $ 585,000.00 $ - 11/1/2018 $ - $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 294,975.00 294,975.00 283,385.00 283,385.00 271,320.00 271,320.00 258,780.00 258,780.00 245,860.00 245,860.00 232,370.00 232,370.00 218,310.00 218,310.00 203,680.00 203,680.00 188,480.00 188,480.00 172,710.00 172,710.00 156,275.00 156,275.00 - $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 15,525,000.00 14,915,000.00 14,915,000.00 14,280,000.00 14,280,000.00 13,620,000.00 13,620,000.00 12,940,000.00 12,940,000.00 12,230,000.00 12,230,000.00 11,490,000.00 11,490,000.00 10,720,000.00 10,720,000.00 9,920,000.00 9,920,000.00 9,090,000.00 9,090,000.00 8,225,000.00 8,225,000.00 - - $ $ $ $ $ $ $ $ $ $ $ 1,199,950.00 1,201,770.00 1,202,640.00 1,197,560.00 1,201,720.00 1,204,740.00 1,206,620.00 1,207,360.00 1,206,960.00 1,210,420.00 8,537,550.00 5/1/2019 $ 610,000.00 $ - 11/1/2019 $ - 5/1/2020 $ 635,000.00 $ - 11/1/2020 $ - 5/1/2021 $ 660,000.00 $ - 11/1/2021 $ - 5/1/2022 $ 680,000.00 $ - 11/1/2022 $ - 5/1/2023 $ 710,000.00 $ - 11/1/2023 $ - 5/1/2024 $ 740,000.00 $ - 11/1/2024 $ - 5/1/2025 $ 770,000.00 $ - 11/1/2025 $ - 5/1/2026 $ 800,000.00 $ - 11/1/2026 $ 5/1/2027 $ 830,000.00 $ - 11/1/2027 $ - 5/1/2028 $ 865,000.00 $ - 11/1/2028 $ 5/1/2029 $ 8,225,000.00 $ - 11/1/2029 $ Totals $ 16,110,000.00 $ - $ 5,664,470.00 $ 21,774,470.00 Annual Operating and Debt Service Budget Fiscal Year 2018 Page 14 HERITAGE BAY Community Development District Budget Narrative Fiscal Year 2018 Debt Service Fund REVENUES Interest -investments The District earns interest on the monthly average collected balance for their trust accounts. Special Assessments -Tax Collector The District will levy a Non -Ad Valorem assessment on all sold and platted parcels (using the uniform method) within the District in order to pay for the operating expenditures during the Fiscal Year. Special Assessments -Discounts Per Section 197.162 and Section 197.3632 of the Florida Statutes, discounts are allowed for early payments of assessments collected by the Tax Collector and only when the Tax Collector is using the uniform methodology. The budgeted amount for the fiscal year is calculated at 4% of the anticipated Non -Ad Valorem assessments. EXPENDITURES Administrative Professional Services -Arbitrage Rebate The District contracted with an independent professional firm to annually calculate the District's Arbitrage Rebate Liability on its bonds. Professional Services -Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries, and the names and addresses of the owners of such property. The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service. The property appraiser cost is based upon 1.5% of the anticipated Non -Ad Valorem assessment collections. Professional Services -Trustee The District pays US Bank an annual fee for trustee services on the Series 2014 Special Assessment Bond. The budgeted amount for the fiscal year is based on standard fees charged plus any out-of-pocket expenses. Miscellaneous -Assessment Collection Costs The District reimburses the Collier County Tax Collector for necessary administrative costs. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The District also compensates the Tax Collector for the actual cost of collection or 2% on the amount of special assessments collected and remitted, whichever is greater. The assessment collection cost is based on a maximum of 2% of the anticipated assessment collections. Debt Service Principal Debt Retirement The District pays regular principal payments annually in order to pay down/retire the debt. Interest Expense The District makes semi-annual interest payments on the outstanding debt. Annual Operating and Debt Service Budget Fiscal Year 2018 Page 15 Heritage Bay Community Development District Supporting Budget Schedules Fiscal Year 2018 HERITAGE BAY Community Development District All Funds Comparison of Assessment Rates Fiscal Year 2018 vs. Fiscal Year 2017 Annual Operating and Debt Service Budget Fiscal Year 2018 Page 16 General Fund Debt Service Total Assessments per Unit � Units FY 2018 FY 21317 Percent FY 2018 FY 2017 Percent i FY 2018 FY 2017 Percent d Product Change Change I Change Executive 'A 41 $357.89 $275.00 30% $1,494.25 $1,494.25 0% $1,852.14 $1,769.25 5% 139 Classics $357.89 $275.00 30% $2,362.85 $2,362.85 0% 1 $2,720.74 $2,637.85 3% 95 Classics 11 $357.89 $275.00 30% $2,552.25 $2,552.25 0% $2,910.14 $2,827.25 3% 18 Coach $357.89 $275.00 30% $1,054.76 $1,054.76 0% $1,412.65 $1,329.76 6% 184 2 Story -`Q; $357.89 $275.00 30% $878.97 $878.97 0% $1,236.86 $1,153.97 7% 364 4 Story $357.89 $275.00 30% $703.18 $703.18 0% $1,061.07 $978.18 8% 450 1260 Annual Operating and Debt Service Budget Fiscal Year 2018 Page 16 Heritage Bay Community Development District 5911 Country Lakes Drive Ft. Myers, Florida 33905 NOTICE Dear Heritage Bay Property Owner, RE: Parcel ID # Phone: (239) 245-7118 Fax: (239) 245-7120 June 20, 2017 This Notice is provided pursuant to Section 197.3632, Florida Statutes, and provides you with information about the Heritage Bay Community Development District ("District"), its assessments and upcoming public hearing. As you may know, the District is a special purpose unit of local government located in Collier County, Florida. The District provides certain types of infrastructure for the lands within the District's boundaries including your property. Upcoming Public Hearing The District will hold a public hearing on Thursday, July 20, 2017 at 9:00 AM. in the Heritage Bay Clubhouse, 10154 Heritage Bay Boulevard, Naples, Florida. The purpose of the public hearing will be to consider the adoption of the District's budgets and levy of non -ad valorem special assessments. The District imposes non -ad valorem special assessments on your property on an annual basis, the purposes of which are (i) to fund the District's general administrative and maintenance budget ("Operation and Maintenance Assessment") and (ii) to provide the funds necessary to pay debt service on outstanding bonds as reflected in the District's debt service budget, The District operates and maintains various facilities in the Heritage Bay Community including the surface water management system, of which the lakes and wetland areas are a part. This Operation & Assessment is not a new assessment, but the District is required by Florida law to notify each owner by mail of an intended increase in the Operation and Maintenance Assessment amount from the prior year. The District has proposed to collect gross revenue from the Operation and Maintenance Assessment not -to -exceed $447,362.50. This proposed increase equates to a not -to - exceed per unit increase in the Operation and Maintenance Assessment of $82.89 over last year's per unit Operation and Maintenance Assessment of $275.00. The increase has become necessary to fund needed maintenance improvements, address safety concerns, and to retain the aesthetics of the community. This year the District will be collecting the Operation and Maintenance Assessment on the Collier County Tax Bill. All benefited lands within the District pay the Operation and Maintenance Assessment, including undeveloped and developed lands. The unit of measurement for the Operation and Maintenance assessment is per residential unit. Lands within the District are assigned units of measurement in accordance with their use. Platted residential lots are considered to contain one (1) residential unit. Unplatted residential lands and non-residential lands including commercial lands are assigned units in accordance with the District's assessment methodology for the Operation and Maintenance Assessment on file at the offices of the District Manager. The Operation and Maintenance Assessment against each parcel is computed by multiplying the total of the residential units in each parcel by the applicable per unit assessment. Your property has 1 residential unit(s) and, therefore, the proposed Operation and Maintenance Assessment on your property will not exceed $357.89 for the year. By operation of law, the District's assessments each year constitute a lien against your property located within the District just as do each year's property taxes. It is important to pay your assessments since failure to do so will cause a tax certificate to be issued against the property which may result in loss of title. You have the right to appear at this public hearing and express any objections, suggestions or comments you may have. You may also file written objections within twenty days of the date of this Notice at the office of the District Manager, 5911 Country Lakes Drive, Ft. Myers, Florida 33905, Attention: Robert Koncar. If anyone chooses to appeal any decision of the Board with respect to any matter considered at the public hearing, such person will need a record of the proceedings and should accordingly ensure that a verbatim record of the proceedings is made, which includes the testimony and evidence upon which such appeal is based. The public hearing may be continued to a date and time certain that will be announced at the hearing. In accordance with the provisions of the Americans with Disabilities Act, any person requiring special accommodations at this hearing because of a disability or physical impairment should contact the District Manager at least five (5) days prior to the date of the hearing. I hope this information is helpful. If you have any questions, please do not hesitate to contact my office. We look forward to your continued interest in the District. Sincerely, 12o6en Koncar District Manager RESOLUTION 2017-3 A RESOLUTION OF THE BOARD OF SUPERVISORS OF HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT RELATING TO THE ANNUAL APPROPRIATIONS OF THE DISTRICT AND ADOPTING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2017, AND ENDING SEPTEMBER 30, 2018, AND REFERENCING THE MAINTENANCE AND BENEFIT SPECIAL ASSESSMENTS TO BE LEVIED BY THE DISTRICT FOR SAID FISCAL YEAR WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2017, submitted to the Board of Supervisors (the "Board") a proposed budget for the next ensuing budget year along with an explanatory and complete financial plan for each fund of Heritage Bay Community Development District (the "District"), pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and WHEREAS, at least sixty (60) days prior to the adoption of the proposed annual budget and any proposed long-term financial plan or program of the District for fixture operations (the "Proposed Budget") the District tiled a copy of the Proposed Budget with the general purpose local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and WHEREAS, District further posted the Proposed Budget on its website as required Pursuant to Section 189.016, Florida Statutes; and WHEREAS, on May 4, 2017, the Board set July 20, 2017, as the date for a public hearing thereon and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a) Florida Statutes; and WHEREAS, Section 190.008(2)(a), Florida Statutes requires that, prior to October 1 of each year, the Board by passage of the Annual Appropriation Resolution shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year; and WHEREAS, the District Manager has prepared a Proposed Budget on a Cash Flow Budget basis, whereby the budget shall project the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the fiscal year; and WHEREAS, Section 190.021, Florida Statutes provides that the Annual Appropriation Resolution shall also fix the Maintenance Special Assessments and Benefit Special Assessments upon each piece of property within the boundaries of the District benefited, specifically and peculiarly, by the maintenance and/or capital improvement programs of the District, such levy representing the amount of District assessments necessary to provide for payment during the ensuing budget year of all properly authorized expenditures to be incurred by the District, including principal and interest of special revenue, capital improvement and/or benefit assessment bonds, in order for the District to exercise its various general and special powers to implement its single and specialized infrastructure provision purpose; and WHEREAS, the Board finds and determines that the non -ad valorem special assessments it imposes and levies by this Resolution for maintenance on the parcels of property involved will constitute a mechanism by which the property owners lawfully and validly will reimburse the District for those certain special and peculiar benefits the District has determined are received by, and flow to, the parcels of property from the systems, facilities and services being provided, and that the special and peculiar benefits are apportioned in a manner that is fair and reasonable in accordance with applicable assessment methodology and related case law; and WHEREAS, the Chair of the Board may designate the District Manager or other person to certify the non -ad valorem assessment roll to the Tax Collector in and for Collier County political subdivision on compatible electronic medium tied to the property identification number no later than September 15, 2017 so that the Tax Collector may merge that roll with others into the collection roll from which the November tax notice is to be printed and mailed; and WHEREAS, the proceeds from the collections of these imposed and levied non -ad valorem assessments shall be paid to the District; and WHEREAS, the Tax Collector, under the direct supervision of the Florida Department of Revenue performs the state work in preparing, mailing out, collecting and enforcing against delinquency the non -ad valorem assessments of the District using the Uniform Collection Methodology for non -ad valorem assessments; and WHEREAS, if the Property Appraiser and the Tax Collector have adopted a different technological procedure for certifying and merging the rolls, then that procedure must be worked out and negotiated with Board approval through the auspices of the District Manager before there are any deviations from the provisions of Section 197.3632, Florida Statutes, and Rule 12D-18, Florida Administrative Code. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT; Section 1. The provisions of the foregoing recitals are true and correct and are incorporated herein as dispositive. Section 2. Budget a. The Board has reviewed the District Manager's Proposed Budget, a copy of which is on file with the office of the District Treasurer and the office of the Recording Secretary, and is hereby attached to this Resolution, and hereby approves certain amendments thereto, as referenced herein. b. The District Manager's Proposed Budget, as amended by the Board, is adopted hereby in accordance with the provisions of Section 190.008(2)(a), Florida Statutes and incorporated herein by reference: provided, however, that the comparative figures contained in the adopted budget may be revised subsequently as deemed necessary by the District Manager to reflect actual revenues and expenditures for the Fiscal Year 2016-2017 and/or revised projections for Fiscal Year 2017-2018. The adopted budget, as amended, shall be maintained in the office of the District Treasurer and the District Recording Secretary and identified as "The Budget for the Heritage Bay Community Development District for the Fiscal Year Ending September 30, 2018, as Adopted by the Board of Supervisors on July 20, 2017. Section 3. Appropriations There is hereby appropriated out of the revenues of the Heritage Bay Community Development District, for the Fiscal Year begiru-iing October 1, 2017, and ending September 30, 2018 the sum of Three Million Four Hundred Ninety One Thousand Six Hundred and Forty Seven Dollars ($3,491,647) to be raised by the applicable imposition and levy by the Board of applicable non -ad valorem special assessments and otherwise, which sum is deemed by the Board of Supervisors to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion: TOTAL GENERAL FUND $ 2,242,911 DEBT SERVICE FUND $ 1,248,736 Total All Funds $ 3,491,647 Section 4. Supplemental Appropriations The Board may authorize by resolution supplemental appropriations or revenue changes for any lawful purpose from funds on hand or estimated to be received within the fiscal year as follows: a. Board may authorize a transfer of the unexpended balance or portion thereof of any appropriation item. b. Board may authorize an appropriation from the unappropriated balance of any fund. C. Board may increase any revenue or income budget account to reflect receipt of any additional unbudgeted monies and make the corresponding change to appropriations or the unappropriated balance. The District Manager and Treasurer shall have the power within a given fund to authorize the transfer of any unexpended balance of any appropriation item or any portion thereof, provided such transfers do not exceed Ten Thousand ($10,000) Dollars or have the effect of causing more than 10% of the total appropriation of a given program or project to be transferred previously approved transfers included. Such transfer shall not have the effect of causing a more than $10,000 or 10% increase, previously approved transfers included, to the original budget appropriation for the receiving program. Transfers within a program or project may be approved by the applicable department director and the District Manager or Treasurer. The District Manager or Treasurer must establish administrative procedures, which require information on the request forms proving that such transfer requests comply with this section. Section 5. Maintenance Special Assessment Levy: Fixed and Referenced and to be Levied by the Board a. The Fiscal Year 2017-2018 Maintenance Special Assessment Levy (the "Assessment Levy") for the assessment upon all the property within the boundaries of the District based upon the special and peculiar benefit received and further based upon reasonable and fair apportionment of the special benefit, shall be in accordance with the attached Exhibit A, which levy represents the amount of District assessments necessary to provide for payment during the aforementioned budget year of all properly authorized expenditures to be incurred by the District, including principal and interest of special revenue, capital improvement and/or benefit assessment bonds. The Assessment Levy shall be distributed as follows: General Fund O & M $ [See Assessment Levy Resolution 2017-41 Debt Service Fund $ [See Assessment Levy Resolution 2017-41 b. The designee of the Chair of the Board shall be the Manager or the Treasurer of the District designated to certify the non -ad valorem assessment roll to the Tax Collector in and for the Collier County political subdivision, in accordance with applicable provisions of State law (Chapters 170, 190 and 197, Florida Statutes) and applicable rules (Rule 12D-18, Florida Administrative Code) which shall include not only the maintenance special assessment levy but also the total for the debt service levy, as required by and pursuant to law. Introduced, considered favorably, and adopted this 20th day of July, 2017. HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT Edwin Hubbard Chairman Attest: stin Faircloth, Secretary Heritage Bay Community Development District Annual Operating and Debt Service Budget Fiscal Year 2018 Version 5 - FINAL Budget (Adopted 7/20/2017) Prepared by: HERITAGE BAY Community Development District Table mfContents � Page # OPERATING BUDGET General Fund Summary ofRevenues, Expenditures and Changes inFund Balance ................'........' 1'2 AmortizationSchedules. ............................. ................................................................... 3-7 Budget Narrative ----------------------------------- O-11 DEBT SERVICE BUDGET Series 2014 Summary cfRevenues, Expenditures and Changes inFund Balances -----------' 13 AmortizaUonGuxegule--------------------------------' 14 SUPPORTING BUDGET SCHEDULES Heritage Bay Community Development District Operating Budget Fiscal Year 2018 HERITAGE BAY Community Development District Genera/ Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2018 Adopted Budget ADOPTED ACTUAL BUDGET ACCOUNT DESCRIPTION FY 2016 FY 2017 ACTUAL PROJECTED TOTAL THRU JULY- PROJECTED JUNE -2017 SEP -2017 FY 2017 ANNUAL BUDGET FY 2018 REVENUES 8,000 6,000 3,000 9,000 12,000 Interest -Investments $ 439 $ 500 $ 1,061 $ 225 $ 1,286 $ 400 Special Assmnts- Tax Collector 250,000 250,000 250,000 - 250,000 355,191 Special Assmnts- Wall Project 62,500 62,500 62,500 62,500 - Special Assmnts- Reserves 31,250 31,250 31,250 31,250 31,250 Special Assmnts- Lakes 30A & 30B - - - - 60,923 Special Assmnts- Discounts (12,759) (13,750) (12,604) (12,604) (17,895) Other Miscellaneous Revenue 205,765 - 51,250 - 51,250 - TOTAL REVENUES 537,195 330,500 383,457 225 383,682 429,870 EXPENDITURES Administrative P/R-Board of Supervisors FICA Taxes ProfServ-Engineering ProfServ-Legal Services ProfServ-Mgmt Consulting Sery ProfServ-Property Appraiser ProfServ-Special Assessment ProfServ-Web Site Maintenance Auditing Services Postage and Freight Insurance - General Liability Printing and Binding Legal Advertising Misc-Bank Charges Misc-Assessmnt Collection Cost Misc-Web Hosting Office Supplies Annual District Filing Fee Total Administrative Field ProfServ-Field Management R&M -Contingency Wall Improvements Total Field 6,800 8,000 6,000 3,000 9,000 12,000 520 612 459 230 689 918 4,039 14,000 21,494 9,353 30,847 14,000 6,052 5,000 7,053 5,038 12,091 7,500 39,394 40,576 27,051 10,144 37,195 41,793 5,156 5,156 - 5,156 5,156 6,710 5,150 5,305 5,305 - 5,305 5,464 481 750 1,338 167 1,505 773 3,600 3,600 3,800 - 3,800 3,823 636 2,700 455 2,245 2,700 2,500 14,348 15,783 12,040 - 12,040 13,244 910 1,300 954 306 1,260 1,300 3,364 3,700 744 2,956 3,700 3,700 83 750 - 100 100 100 4,042 6,875 6,623 - 6,623 8,947 - - - - 900 33 550 - 99 99 100 175 175 175 - 175 175 94,783 114,832 93,491 38,793 132,284 123,949 12,360 12,731 9,548 3,183 12,731 11,536 318 1,187 - 600 600 1,187 285,635 - - - - - 298,313 13,918 9,548 3,783 13,331 12,723 Annual Operating and Debt Service Budget Fiscal Year 2018 Page 1 HERITAGE BAY Community Development District General Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2018 Adopted Budget ACCOUNT DESCRIPTION Lakes and Ponds Contracts -Lake and Wetland Contracts -Lakes 30A & 30B Contracts -Water Analysis Contracts -Water Quality Monitoring R&M-Aquascaping R&M - Stormwater System R&M -Lake Erosion R&M -Contingency Impr - Miscellaneous Improvement -Lake Bank Restoration Reserve - Lakes Reserve - Stormwater System Total Lakes and Ponds ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL BUDGET THRU JULY- PROJECTED BUDGET FY 2016 FY 2017 JUNE -2017 SEP -2017 FY 2017 FY 2018 64,682 66,000 45,947 18,000 63,947 71,200 - - 9,000 3,000 12,000 12,000 _ - _ - - 9,861 5,642 20,000 22,309 11,498 33,807 45,992 2,600 5,000 1,950 - 1,950 5,000 _ _ - - - 4,000 13,430 10,000 47,550 37,350 84,900 24,455 - 5,000 1,675 - 1,675 10,062 $ 395,948 2,000 - 267,207 - - - 1,813,041 31,250 31,250 - _ - _ - 18,455 86,354 139,250 128,431 69,848 198,279 2,045,316 Debt Service Reserve - Loan variance - 4,750 - - - - Operating Loan Repayment - 50,000 160,878 89,112 249,990 30,660 Interest Expense -Note 3,528 7,750 4,759 739 5,498 30,263 Total Debt Service 3,528 62,500 165,637 89,851 255,488 60,923 246,462 - 86,959 86,959 TOTAL EXPENDITURES 482,978 330,500 397,107 202,275 599,382 27242,911 Excess (deficiency) of revenues Over (under) expenditures 54,217 (13,650) (202,050) (215,700) (1,813,041) OTHER FINANCING SOURCES (USES) Loan/Note Proceeds 246,462 - 86,959 86,959 1,813,041 Contribution to (Use of) Fund Balance - - - - - TOTAL OTHER SOURCES USES 246,462 - 86,959 86,959 1,813,041 Net change in fund balance 300,679 - (13,650) (115,091) (128,741) - FUND BALANCE, BEGINNING 95,269 395,948 395,948 395,948 267,207 FUND BALANCE, ENDING $ 395,948 $ 395,948 $ 382,298 $ (115,091) $ 267,207 $ 267,207 Annual Operating and Debt Service Budget Fiscal Year 2018 Page 2 HERITAGE BAY Community Development District $250,000 Loan, 5 years, 4.0% (Due 9/10/20) Amortization Schedule Date Distribution Principal Pyrrit Interest Pymt Principal Balance $0.00 9/10/2015 $3,538.00 $0.00 $0.00 $3,538.00 10/10/2015 0.00 0.00 8.64 $3,538.00 11/10/2015 0.00 0.00 12.19 $3,538.00 12/10/2015 0.00 0.00 11.79 $3,538.00 1/10/2016 0.00 0.00 12.19 $3,538.00 2/10/2016 0.00 0.00 12.19 $3,538.00 3/10/2016 0.00 0.00 11.34 $3,538.00 4/10/2016 0.00 0.00 12.09 $3,538.00 4/14/2016 94,360.85 0.00 0.00 $97,898.85 5/10/2016 0.00 0.00 284.44 $97,898.85 5/25/2016 152,101.15 0.00 0.00 $250,000.00 6/10/2016 0.00 0.00 607.68 $250,000.00 7/10/2016 0.00 0.00 833.40 $250,000.00 8/10/2016 0.00 0.00 861.18 $250,000.00 9/10/2016 0.00 0.00 861.18 $250,000.00 10/10/2016 0.00 0.00 833.40 $250,000.00 11/10/2016 0.00 0.00 861.18 $250,000.00 12/10/2016 0.00 150,000.00 833.40 $100,000.00 1/10/2017 0.00 0.00 861.18 $100,000.00 2/10/2017 0.00 2,338.51 111.03 $97,661.49 3/10/2017 0.00 2,145.74 303.80 $95,515.75 4/10/2017 0.00 2,120.63 328.91 $93,395.12 5/10/2017 0.00 2,138.22 311.32 $91,256.90 6/10/2017 0.00 2,145.35 304.19 $89,111.55 7/10/2017 0.00 2,152.50 297.04 $86,959.05 8/10/2017 0.00 2,159.68 289.86 $84,799.37 9/10/2017 0.00 2,166.88 282.66 $82,632.49 10/10/2017 0.00 2,174.10 275.44 $80,458.39 11/10/2017 0.00 2,181.35 268.19 $78,277.05 12/10/2017 0.00 2,188.62 260.92 $76,088.43 1/10/2018 0.00 2,195.91 253.63 $73,892.52 2/10/2018 0.00 2,203.23 246.31 $71,689.29 3/10/2018 0.00 2,210.58 238.96 $69,478.71 4/10/2018 0.00 2,217.94 231.60 $67,260.77 5/10/2018 0.00 2,225.34 224.20 $65,035.43 6/10/2018 0.00 2,232.76 216.78 $62,802.68 7/10/2018 0.00 2,240.20 209.34 $60,562.48 8/10/2018 0.00 2,247.67 201.87 $58,314.81 9/10/2018 0.00 2,255.16 194.38 $56,059.66 10/10/2018 0.00 2,262.67 186.87 $53,796.98 11/10/2018 0.00 2,270.22 179.32 $51,526.77 12/10/2018 0.00 2,277.78 171.76 $49,248.98 1/10/2019 0.00 2,285.38 164.16 $46,963.60 Annual Operating and Debt Service Budget Fiscal Year 2018 Page 3 HERITAGE BAY Community Development District $250,000 Loan, 5 years, 4.0% (Due 9/10/20) Amortization Schedule Date Distribution Principal Pymt Interest Pyrnt Principal Balance 2/10/2019 0.00 2,292.99 156.55 $44,670.61 3/10/2019 0.00 2,300.64 148.90 $42,369.97 4/10/2019 0.00 2,308.31 141.23 $40,061.67 5/10/2019' 0.00 2,316.00 133.54 $37,745.66 6/10/2019 0.00 2,323.72 125.82 $35,421.94 7/10/2019 0.00 2,331.47 118.07 $33,090.48 8/10/2019 0.00 2,339.24 110.30 $30,751.24 9/10/2019 0.00 2,347.04 102.50 $28,404.20 10/10/2019 0.00 2,354.86 94.68 $26,049.34 11/10/2019 0.00 2,362.71 86.83 $23,686.63 12/10/2019 0.00 2,370.58 78.96 $21,316.05 1/10/2020 0.00 2,378.49 71.05 $18,937.56 2/10/2020 0.00 2,386.41 63.13 $16,551.15 3/10/2020 0.00 2,394.37 55.17 $14,156.78 4/10/2020 0.00 2,402.35 47.19 $11,754.43 5/10/2020 0.00 2,410.36 39.18 $9,344.07 6/10/2020 0.00 2,418.39 31.15 $6,925.68 7/10/2020 0.00 2,426.45 23.09 $4,499.22 8/10/2020 0.00 2,434.54 15.00 $2,064.68 9/10/2020 0.00 2,064.68 6.88 $0.00 Annual Operating and Debt Service Budget Fiscal Year 2018 Page 4 HERITAGE BAY Community Development District $1,900,000 Loan, 10 years, 3.05% (Due 7/1/27) Amortization Schedule Date Payment Princi al Pyrnt Interest Pymt Principal Balance $86,959.05 8/1/2017 $0.00 $0.00 $221.02 $86,959.05 9/1/2017 $0.00 $0.00 $221.02 1 $86,959.05 10/1/2017 $0.00 $0.00 $221.02 $86,959.05 11/1/2017 $0.00 $0.00 $221.02 $86,959.05 12/1/2017 $0.00 $0.00 $221.02 $86,959.05 1/1/2018 $0.00 $0.00 $221.02 $86,959.05 2/1/2018 $0.00 $0.00 $221.02 $691,359.05 3/1/2018 $0.00 $0.00 $1,757.20 $1,295,759.05 4/1/2018 $0.00 $0.00 $3,293.39 $1,900,000.00 5/1/2018 $0.00 $0.00 $4,829.17 $1,900,000.00 6/1/2018 $0.00 $0.00 $4,829.17 $1,900,000.00 7/1/2018 $0.00 $0.00 $4,829.17 $1,900,000.00 8/1/2018 $20,139.71 $15,310.54 $4,829.17 $1,884,689.46 9/1/2018 $20,139.71 $15,349.46 $4,790.25 $1,869,340.00 10/1/2018 $20,139.71 $15,388.47 $4,751.24 $1,853,951.53 11/1/2018 $20,139.71 $15,427.58 $4,712.13 $1,838,523.95 12/1/2018 $20,139.71 $15,466.79 $4,672.92 $1,823,057.15 1/1/2019 $20,139.71 $15,506.11 $4,633.60 $1,807,551.04 2/1/2019 $20,139.71 $15,545.52 $4,594.19 $1,792,005.53 3/1/2019 $20,139.71 $15,585.03 $4,554.68 $1,776,420.50 4/1/2019 $20,139.71 $15,624.64 $4,515.07 $1,760,795.86 5/1/2019 $20,139.71 $15,664.35 $4,475.36 $1,745,131.50 6/1/2019 $20,139.71 $15,704.17 $4,435.54 $1,729,427.33 7/1/2019 $20,139.71 $15,744.08 $4,395.63 $1,713,683.25 8/1/2019 $20,139.71 $15,784.10 $4,355.61 $1,697,899.15 9/1/2019 $20,139.71 $15,824.22 $4,315.49 1 $1,682,074.94 10/1/2019 $20,139.71 $15,864.44 $4,275.27 $1,666,210.50 11/1/2019 $20,139.71 $15,904.76 $4,234.95 $1,650,305.74 12/1/2019 $20,139.71 $15,945.18 $4,194.53 $1,634,360.56 1/1/2020 $20,139.71 $15,985.71 $4,154.00 $1,618,374.85 2/1/2020 $20,139.71 $16,026.34 $4,113.37 $1,602,348.51 3/1/2020 $20,139.71 $16,067.07 $4,072.64 $1,586,281.43 4/1/2020 $20,139.71 $16,107.91 $4,031.80 $1,570,173.52 5/1/2020 $20,139.71 $16,148.85 $3,990.86 $1,554,024.67 6/1/2020 $20,139.71 $16,189.90 $3,949.81 $1,537,834.77 7/1/2020 $20,139.71 $16,231.05 $3,908.66 $1,521,603.73 8/1/2020 $20,139.71 $16,272.30 $3,867.41 $1,505,331.43 9/1/2020 $20,139.71 $16,313.66 $3,826.05 1 $1,489,017.77 10/1/2020 $20,139.71 $16,355.12 $3,784.59 $1,472,662.64 11/1/2020 $20,139.71 $16,396.69 $3,743.02 $1,456,265.95 12/1/2020 $20,139.71 $16,438.37 $3,701.34 $1,439,827.58 1/1/2021 $20,139.71 $16,480.15 $3,659.56 $1,423,347.44 2/1/20211 $20,139.71 $16,522.04 $3,617.67 $1,406,825.40 Annual Operating and Debt Service Budget Fiscal Year 2018 Page 5 HERITAGE BAY Community Development District $1,900,000 Loan, 10 years, 3.05% (Due 7/1/27) Amortization Schedule Date Payment Principal Pymt Interest Pymt Principal Balance 3/1/2021 $20,139.71 $16,564.03 $3,575.68 $1,390,261.37 4/1/2021 $20,139.71 $16,606.13 $3,533.58 $1,373,655.24 5/1/2021 $20,139.71 $16,648.34 $3,491.37 $1,357,006.91 6/1/2021 $20,139.71 $16,690.65 $3,449.06 $1,340,316.26 7/1/2021 $20,139.71 $16,733.07 $3,406.64 $1,323,583.18 8/1/2021 $20,139.71 $16,775.60 $3,364.11 $1,306,807.58 9/1/2021 $20,139.71 $16,818.24 1 $3,321.47 $1,289,989.34 10/1/2021 $20,139.71 $16,860.99 $3,278.72 $1,273,128.35 11/1/2021 $20,139.71 $16,903.84 $3,235.87 $1,256,224.51 12/1/2021 $20,139.71 $16,946.81 $3,192.90 $1,239,277.70 1/1/2022 $20,139.71 $16,989.88 $3,149.83 $1,222,287.83 2/1/2022 $20,139.71 $17,033.06 $3,106.65 $1,205,254.76 3/1/2022 $20,139.71 $17,076.35 $3,063.36 $1,188,178.41 4/1/2022 $20,139.71 $17,119.76 $3,019.95 $1,171,058.65 5/1/2022 $20,139.71 $17,163.27 $2,976.44 $1,153,895.38 6/1/2022 $20,139.71 $17,206.89 $2,932.82 $1,136,688.49 7/1/2022 $20,139.71 $17,250.63 $2,889.08 $1,119,437.86 8/1/2022 $20,139.71 $17,294.47 $2,845.24 $1,102,143.39 9/1/2022 $20,139.71 $17,338.43 $2,801.28 $1,084,804.96 10/1/2022 $20,139.71 $17,382.50 $2,757.21 $1,067,422.47 11/1/2022 $20,139.71 $17,426.68 $2,713.03 $1,049,995.79 12/1/2022 $20,139.71 $17,470.97 $2,668.74 $1,032,524.82 1/1/2023 $20,139.71 $17,515.38 $2,624.33 $1,015,009.44 2/1/2023 $20,139.71 $17,559.89 $2,579.82 $997,449.55 3/1/2023 $20,139.71 $17,604.53 $2,535.18 $979,845.02 4/1/2023 $20,139.71 $17,649.27 $2,490.44 $962,195.75 5/1/2023 $20,139.71 $17,694.13 $2,445.58 $944,501.62 6/1/2023 $20,139.71 $17,739.10 $2,400.61 $926,762.52 7/1/2023 $20,139.71 $17,784.19 $2,355.52 $908,978.33 8/1/2023 $20,139.71 $17,829.39 $2,310.32 $891,148.94 9/1/2023 $20,139.71 $17,874.71 $2,265.00 $873,274.23 10/1/2023 $20,139.71 $17,920.14 $2,219.57 $855,354.10 11/1/2023 $20,139.71 $17,965.69 $2,174.02 $837,388.41 12/1/2023 $20,139.71 $18,011.35 $2,128.36 $819,377.06 1/1/2024 $20,139.71 $18,057.13 $2,082.58 $801,319.94 2/1/2024 $20,139.71 $18,103.02 $2,036.69 $783,216.92 3/1/2024 $20,139.71 $18,149.03 $1,990.68 $765,067.88 4/1/2024 $20,139.71 $18,195.16 $1,944.55 $746,872.72 5/1/2024 $20,139.71 $18,241.41 $1,898.30 $728,631.31 6/1/2024 $20,139.71 $18,287.77 41,851.94 $710,343.54 7/1/2024 $20,139.71 $18,334.25 $1,805.46 $692,009.29 8/1/2024 $20,139.71 $18,380.85 $1,758.86 $673,628.43 9/1/2024 $20,139.71 1 $1,712.14 $655,200.86 Annual Operating and Debt Service Budget Fiscal Year 2018 Page 6 HERITAGE BAY Community Development District $1,900,000 Loan, 10 years, 3.05% (Due 7/1/27) Amortization Schedule Date Payment Principal Pymt Interest Pymt Principal Balance 10/1/2024 $20,139.71 $18,474.41 $1,665.30 $636,726.45 11/1/2024 $20,139.71 $18,521.36 $1,618.35 $618,205.09 12/1/2024 $20,139.71 $18,568.44 $1,571.27 $599,636.65 1/1/2025 $20,139.71 $18,615.63 $1,524.08 $581,021.02 2/1/2025 $20,139.71 $18,662.95 $1,476.76 $562,358.07 3/1/2025 $20,139.71 $18,710.38 $1,429.33 $543,647.69 4/1/2025 $20,139.71 $18,757.94 $1,381.77 $524,889.75 5/1/2025 $20,139.71 $18,805.62 $1,334.09 $506,084.13 6/1/2025 $20,139.71 $18,853.41 $1,286.30 $487,230.72 7/1/2025 $20,139.71 $18,901.33 $1,238.38 $468,329.39 8/1/2025 $20,139.71 $18,949.37 $1,190.34 $449,380.01 9/1/2025 $20,139.71 $18,997.54 $1,142.17 $430,382.48 10/1/2025 $20,139.71 $19,045.82 $1,093.89 $411,336.66 11/1/2025 $20,139.71 $19,094.23 $1,045.48 $392,242.43 12/1/2025 $20,139.71 $19,142.76 $996.95 $373,099.67 1/1/2026 $20,139.71 $19,191.42 $948.29 $353,908.25 2/1/2026 $20,139.71 $19,240.19 $899.52 $334,668.06 3/1/2026 $20,139.71 $19,289.10 $850.61 $315,378.96 4/1/2026 $20,139.71 $19,338.12 $801.59 $296,040.84 5/1/2026 $20,139.71 $19,387.27 $752.44 $276,653.57 6/1/2026 $20,139.71 $19,436.55 $703.16 $257,217.02 7/1/2026 $20,139.71 $19,485.95 $653.76 $237,731.07 8/1/2026 $20,139.71 $19,535.48 $604.23 $218,195.59 9/1/2026 $20,139.71 $19,585.13 $554.58 $198,610.46 10/1/2026 $20,139.71 $19,634.91 $504.80 $178,975.56 11/1/2026 $20,139.71 $19,684.81 $454.90 $159,290.74 12/1/2026 $20,139.71 $19,734.85 $404.86 $139,555.90 1/1/2027 $20,139.71 $19,785.01 $354.70 $119,770.89 2/1/2027 $20,139.71 $19,835.29 $304.42 $99,935.60 3/1/2027 $20,139.71 $19,885.71 $254.00 $80,049.89 4/1/2027 $20,139.71 $19,936.25 $203.46 $60,113.64 5/1/2027 $20,139.71 $19,986.92 $152.79 $40,126.72 6/1/2027 $20,139.71 $20,037.72 $101.99 $20,089.00 7/1/2027 $20,140.06 $20,089.00 $51.06 ($0.00) Annual Operating and Debt service Budget Fiscal Year 2018 Page 7 HERITAGE BAY Community Development District General Fund Budget Narrative Fiscal Year 2018 REVENUES Interest -Investments The District earns interest on the monthly average collected balance for their money market accounts. Special Assessments -Tax Collector The District will levy a Non -Ad Valorem assessment on all sold and platted parcels (using the uniform method) within the District in order to pay for the operating expenditures during the Fiscal Year. Special Assessments -Reserves The District will levy a Non -Ad Valorem assessment on all sold and platted parcels (using the uniform method) within the District in order reestablish reserves which were depleted due to the District having to address numerous lake bank erosion issues. Special Assessments -Lakes 30A & 30B The District will levy a Non -Ad Valorem assessment on all sold and platted parcels (using the uniform method) within the District in order to pay for the repair of Lakes 30A & 30B and any impending debt associated with making repairs. Special Assessments -Discounts Per Section 197.162 and Section 197.3632 of the Florida Statutes, discounts are allowed for early payments of assessments collected by the Tax Collector and only when the Tax Collector is using the uniform methodology. The budgeted amount for the fiscal year is calculated at 4% of the anticipated Non -Ad Valorem assessments. EXPENDITURES Administrative PIR -Board of Supervisors Chapter 190 of the Florida Statutes allows for members of the Board of Supervisors to be compensated $200 per meeting at which they are in attendance. The amount for the Fiscal Year is based upon all supervisors attending all meetings. Professional Services -Engineering The District's engineer provides general engineering services to the District, i.e. attendance and preparation for board meetings when requested, review of invoices, and other specifically requested assignments. Professional Services -Legal Services The District's attorney provides general legal services to the District, i.e., attendance and preparation for Board meetings, review of contracts, agreements, resolutions and other research as directed or requested by the BOS District Manager. Professional Services -Management Consulting Services The District receives Management, Accounting and Administrative services as part of a Management Agreement with Severn Trent Environmental Services, Inc. Severn Trent manages all of the District's financial activities such as accounts payable, financial statements, auditing and budgeting in accordance with the management contract in effect. Professional Services -Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries, and the names and addresses of the owners of such property. The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service which is based upon 1.5% of the anticipated Non -Ad Valorem assessment collections. Annual Operating and Debt Service Budget Fiscal Year 2018 Page 8 HERITAGE BAY Community Development District General Fund Budget Narrative Fiscal Year 2018 EXPENDITURES Administrative (continued) Professional Services -Special Assessment This is the Administrative fees to prepare the District's special assessment roll. Professional Services -Web Site Maintenance The cost of web hosting and regular maintenance of the District's website by Severn Trent Services. Auditing Services The District is required to conduct an annual audit of its financial records by an Independent Certified Public Accounting Firm. The budgeted amount for the fiscal year is based on contracted fees from an existing engagement letter. Postage and Freight Actual postage used for District mailings including agenda packages, vendor checks and other correspondence. Insurance -General Liability The District's General Liability & Public Officials Liability Insurance policy is with Public Risk Insurance Agency, Inc. They specialize in providing governmental insurance coverage. The budgeted amount projects a 10% increase in the premium. Printing and Binding Copies used in the preparation of agenda packages, required mailings, and other special projects. Legal Advertising The District is required to advertise various notices for Board meetings and other public hearings in a newspaper of general circulation. Miscellaneous -Bank Charges In the rare event of bank service charges from operating or money market accounts, the cost will be assigned here. Miscellaneous -Assessment Collection Costs The District reimburses the Collier County Tax Collector for necessary administrative costs. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The District also compensates the Tax Collector for the actual cost of collection or 2% on the amount of special assessments collected and remitted, whichever is greater. The assessment collection cost is based on a maximum of 2% of the anticipated assessment collections. Miscellaneous -Web Hosting The District incurs the cost of owning the Heritage Bay CDD web domain. Office Supplies Supplies used in the preparation and binding of agenda packages, required mailings, and other special projects. Annual District Filing Fee The District is required to pay an annual fee of $175 to the Department of Economic Opportunity Division of Community Development. Annual Operating and Debt Service Budget Fiscal Year 2018 Page 9 HERITAGE BAY Community Development District Budget Narrative Fiscal Year 2018 EXPENDITURES (continued) Field General Fund Professional Services -Field Management Field Management Services for the District is performed by Severn Trent Services. This includes the regular inspection of all District assets and contractor performance monitoring. Items include but are not limited to: irrigation systems, ponds, wetlands, preserves, roads, street signs, sidewalks and drainage systems. A monthly report is provided for the Board's review to allow for their consideration of issues and action to consider. R&M -Contingency All other field expenses that do not fall into the category described above will be expensed to contingency. Improvements -Lake Bank Restoration Loan Proceeds are used to make improvements to Lakes 30A & 30B. Expenses are applied to this account. Lakes & Ponds Contracts -Lake and Wetland A contract was negotiated with Lake & Wetland Management for monthly lake maintenance of the District's lakes and littoral shelf maintenance which includes approximately 14.52 acres. Floridone Treatment was added May 2015. Contracts -Lakes 30A & 30B A contract was negotiated with Lake & Wetland Management for monthly maintenance of lakes 30A & 30B. Contracts -Water Analysis A contract was negotiated with CPH for bathymetric to be performed on Lakes. Contracts -Water Quality Monitoring A contract was negotiated with CPH for testing of the lakes and water quality monitoring. R&M-Aquascaping This is for any repair and maintenance expenses pertaining to the District's lakes that are not covered in the contract. R&M -Lake Erosion This is for any repair and maintenance expenses pertaining to erosion control that are not covered in the contract. R&M -Contingency All other lake expenses that do not fall into the categories described above will be expensed to contingency. Reserve -Lakes Lake improvement expenses that are projected to occur in the future are appropriated with this account. Reserve-Stormwater System Stormwater system/drainage expenses that are projected to occur in the future are appropriated with this account. Annual Operating and Debt Service Budget Fiscal Year 2018 Page 10 HERITAGE BAY Community Development District Budget Narrative Fiscal Year 2018 EXPENDITURES (continued) Debt Service Operating Loan Repayment Amortized principal payments are recorded to this account. Interest Expense -Note Amortized interest payments are recorded to this account. Other Financing Sources (Uses) Loan Proceeds Receipt of loan proceed distributions pertaining to Lakes 30A & 30 B improvements are reported here. General Fund Annual Operating and Debt Service Budget Fiscal Year 2018 Page 11 HERITAGE BAY Community Development District Exhibit "A" Allocation of Fund Balances AVAILABLE FUNDS Amount Beginning Fund Balance - Fiscal Year 2018 $ 267,207 Net Change in Fund Balance - Fiscal Year 2018 - Reserves - Fiscal Year 2018 Additions 49,705 Total Funds Available (Estimated) - 9/30/2018 316,912 ALLOCATION OF AVAILABLE FUNDS Assigned Fund Balance Operating Reserve - First Quarter Operating Capital Reserves - Erosion Control Reserves - Lakes Reserves - Lakes (FY17) Reserves - Lakes (FY18) Reserves - Stormwater System (FY18) 95,041 Ill 14,687 31,250 31,250 31,250 93,750 18,455 Subtotal 221,933 Total Allocation of Available Funds 221,933 Total Unassigned (undesignated) Cash $ 94,979 Notes (1) Represents approximately 3 months of operating expenditures Annual Operating and Debt Service Budget Fiscal Year 2018 Page 12 Heritage Bay Community Development District Debt Service Budget Fiscal Year 2018 HERITAGE BAY Community Development District Series 2014 Debt Service Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2018 Adopted Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL BUDGET THRU JULY- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2016 FY 2017 JUNE -2017 SEP -2017 FY 2017 FY 2018 REVENUES Interest - Investments $ 79 $ - $ 1,983 $ 300 $ 2,283 $ - SpecialAssmnts- TaxCollector 1,308,563 1,308,564 1,308,564 - 1,308,564 1,308,564 Special Assmnts- Discounts (47,707) (52,343) (47,981) - (47,981) (52,343) TOTAL REVENUES 1,260,935 1,256,221 1,262,566 300 1,262,866 1,256,221 EXPENDITURES Administrative ProfServ-Arbitrage Rebate 600 600 600 600 600 ProfServ-Property Appraiser 19,629 19,628 19,628 19,628 19,628 ProfServ-Trustee Fees 5,166 4,951 - 5,157 5,157 5,157 Misc-Assessmnt Collection Cost 15,404 26,171 25,212 - 25,212 26,171 Total Administrative 40,799 51,350 25,212 25,385 50,597 51,556 Debt Service Principal Debt Retirement 545,000 565,000 565,000 - 565,000 585,000 Interest Expense 654,360 633,650 633,650 633,650 612,180 Total Debt Service 1,199,360 1,198,650 1,198,650 1,198,650 1,197,180 TOTAL EXPENDITURES 1,240,159 1,250,000 1,223,862 25,385 1,249,247 1,248,736 Excess (deficiency) of revenues Over (under) expenditures 20,776 6,221 38,704 (25,085) 13,620 7,485 OTHER FINANCING SOURCES (USES) Other NonOperating Uses -Deferred Costs (15,930) - - - Contribution to (Use of) Fund Balance 6,221 7,485 TOTAL OTHER SOURCES USES 15,930 6,221 - 7,485 Net change in fund balance FUND BALANCE, BEGINNING FUND BALANCE, ENDING 4,846 6,221 38,704 (25,085) 13,620 7,485 1,084,008 1,088,854 1,088,854 - 1,088,854 1,102,474 $ 1,088,854 $ 1,095,075 $ 1,127,558 $ (25,085) $ 1,102,474 $ 1,109,959 Annual Operating and Debt Service Budget Fiscal Year 2018 Page 13 HERITAGE BAY Community Development District Amortization Schedule 2014 Refundine of Series 2005 Special Assessment Refunding Bonds Year Principal special calls Interest Principal Balance FY Total DS 11/1/2017 $ - $ $ 306,090.00 306,090.00 $ $ 16,110,000.00 15,525,000.00 $ 1,197,180.00 5/1/2018 $ 585,000.00 $ - 11/1/2018 $ - $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 294,975.00 294,975.00 283,385.00 283,385.00 271,320.00 271,320.00 258,780.00 258,780.00 245,860.00 245,860.00 232,370.00 232,370.00 218,310.00 218,310.00 203,680.00 203,680.00 188,480.00 188,480.00 172,710.00 172,710.00 156,275.00 156,275.00 - $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 15,525,000.00 14,915,000.00 14,915,000.00 14,280,000.00 14,280,000.00 13,620,000.00 13,620,000.00 12,940,000.00 12,940,000.00 12,230,000.00 12,230,000.00 11,490,000.00 11,490,000.00 10,720,000.00 10,720,000.00 9,920,000.00 9,920,000.00 9,090,000.00 9,090,000.00 8,225,000.00 8,225,000.00 $ $ $ $ $ $ $ $ $ $ $ 1,199,950.00 1,201,770.00 1,202,640.00 1,197,560.00 1,201,720.00 1,204,740.00 1,206,620.00 1,207,360.00 1,206,960.00 1,210,420.00 8,537,550.00 5/1/2019 $ 610,000.00 $ - 11/1/2019 $ 5/1/2020 $ 635,000.00 $ - 11/1/2020 $ - 5/1/2021 $ 660,000.00 $ - 11/1/2021 $ - 5/1/2022 $ 680,000.00 $ - 11/1/2022 $ - 5/1/2023 $ 710,000.00 $ - 11/1/2023 $ - 5/1/2024 $ 740,000.00 $ - 11/1/2024 $ - 5/1/2025 $ 770,000.00 $ - 11/1/2025 $ - 5/1/2026 $ 800,000.00 $ - 11/1/2026 $ 5/1/2027 $ 830,000.00 $ 11/1/2027 $ 5/1/2028 $ 865,000.00 $ - 11/1/2028 $ 5/1/2029 $ 8,225,000.00 $ - 11/1/2029 $ - Totals $ 16,110,000.00 $ - $ 5,664,470.00 $ 21,774,470.00 Annual Operating and Debt Service Budget Fiscal Year 2018 Page 14 HERITAGE BAY Community Development District Debt Service Fund Budget Narrative Fiscal Year 2018 REVENUES Interest -Investments The District earns interest on the monthly average collected balance for their trust accounts. Special Assessments -Tax Collector The District will levy a Non -Ad Valorem assessment on all sold and platted parcels (using the uniform method) within the District in order to pay for the operating expenditures during the Fiscal Year, Special Assessments -Discounts Per Section 197.162 and Section 197.3632 of the Florida Statutes, discounts are allowed for early payments of assessments collected by the Tax Collector and only when the Tax Collector is using the uniform methodology. The budgeted amount for the fiscal year is calculated at 4% of the anticipated Non -Ad Valorem assessments. EXPENDITURES Administrative Professional Services -Arbitrage Rebate The District contracted with an independent professional firm to annually calculate the District's Arbitrage Rebate Liability on its bonds. Professional Services -Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries, and the names and addresses of the owners of such property. The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service. The property appraiser cost is based upon 1.5% of the anticipated Non -Ad Valorem assessment collections. Professional Services -Trustee The District pays US Bank an annual fee for trustee services on the Series 2014 Special Assessment Bond. The budgeted amount for the fiscal year is based on standard fees charged plus any out-of-pocket expenses. Miscellaneous -Assessment Collection Costs The District reimburses the Collier County Tax Collector for necessary administrative costs. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The District also compensates the Tax Collector for the actual cost of collection or 2% on the amount of special assessments collected and remitted, whichever is greater. The assessment collection cost is based on a maximum of 2% of the anticipated assessment collections. Debt Service Principal Debt Retirement The District pays regular principal payments annually in order to pay down/retire the debt. Interest Expense The District makes semi-annual interest payments on the outstanding debt. Annual Operating and Debt Service Budget Fiscal Year 2018 Page 15 Heritage Bay Community Development District Supporting Budget Schedules Fiscal Year 2018 HERITAGE BAY Community Development District Comparison of Assessment Rates Fiscal Year 2018 vs. Fiscal Year 2017 All Funds Annual Operating and Debt Service Budget Fiscal Year 2018 Page 16 General Fund Debt Service Total Assessments per Unit Units FY 2018 FY 20117 Percent FY 2018 FY 2017 Percent FY 2018 FY 2017 Percent Product Change Change Change Executive $367.89 $275.00 sn 30% $1,494.25 $1,494.25 0% $1,85214 $1,769.25 5% 139 Classics $357.89 $275.00 30% $2,362.85 $2,362.85 0% $2,72034 $2,637.85 3% 95 Classics 11 $357.89 $275.00 30% $2,552.25 $2,552.25 0% .1 $2,910.14 $2,827.25 3% 18 Coach $357.89 $275.00 30% $1,054.76 $1,054.76 0% $1,412.65 $1,329.76 6% 4i 184 2 Story $357.89 $275.00 30% $878.97 $878.97 0% $1,236.86 $1,153.97 7% 364 4 Story 3 $357.89 $275.00 30% $703.18 $703.18 0% $1,061.07 $978.18 8% 450 1250 Annual Operating and Debt Service Budget Fiscal Year 2018 Page 16 RESOLUTION 2017-4 A RESOLUTION OF THE BOARD OF SUPERVISORS OF HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT LEVYING AND IMPOSING NON AD VALOREM MAINTENANCE SPECIAL ASSESSMENTS FOR THE HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT AND CERTIFYING AN ASSESSMENT ROLL FOR FISCAL YEAR 2017/2018; PROVIDING A SEVERABILITY CLAUSE; PROVIDING FOR CONFLICT AND PROVIDING AN EFFECTIVE DATE. Preamble WHEREAS, Heritage Bay Community Development District (the "District") is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes for the purpose of providing, operating and maintaining infrastructure improvements, facilities and services to the lands within the District; and WHEREAS, the District is located in Collier County, Florida (the "County"); and WHEREAS, the District has constructed or acquired certain public improvements within the District and provides certain services in accordance with Chapter 190, Florida Statutes; and WHEREAS, the Board of Supervisors of the District ("Board") hereby determines to undertake various operations and maintenance activities described in the District's general fund budget for Fiscal Year 2017/2018 attached hereto as Exhibit "A" and incorporated by reference herein ('Operations and Maintenance Budget"); and WHEREAS, the District must obtain sufficient finds to provide for the operation and maintenance of the services and facilities provided by the District as described in the Operations and Maintenance Budget for Fiscal Year 2017/2018; and WHEREAS, the provision of such services, facilities, and operations is a benefit to lands within the District; and WHEREAS, Chapter 190, Florida Statutes, provides that the District may impose special assessments on benefited lands within the District; and WHEREAS, Chapter 197, Florida Statutes, provides a mechanism pursuant to which such special assessments may be placed on the tax roll and collected by the local tax collector ("Uniform Method"); and WHEREAS, the District has previously levied an assessment for debt service, which the District desires to collect on the tax roll pursuant to the Uniform Method and which is also indicated on Exhibit "A"; and WHEREAS, the District has previously evidenced its intention to utilize the Uniform Method; and WHEREAS, the District has approved an Agreement with the Property Appraiser and Tax Collector of the County to provide for the collection of the special assessments under the Uniform Method; and WHEREAS, the Board finds that the District's total Operations and Maintenance operation assessments, taking into consideration other revenue sources during Fiscal Year 2018 (defined as October 1, 2017 through September 30, 2018), will amount to $447,364; and WHEREAS, the Board of Supervisors of the Heritage Bay Community Development District finds the District's Debt Service Fund Assessment during Fiscal Year 2018 will amount to $1,308,564; and WHEREAS, the Board finds that the non -ad valorem special assessments it levies and imposes by this resolution for operation and maintenance on the parcels of property involved will reimburse the District for certain special and peculiar benefits received by the property flowing from the maintenance of the improvements, facilities and services apportioned in a manner that is fair and reasonable, in accordance with the applicable assessment methodology as adopted by the District; and WHEREAS, it is in the best interests of the District to proceed with the imposition of the special assessments; and WHEREAS, it is in the best interests of the District to adopt the Assessment Roll of the District (the "Assessment Roll") attached to this Resolution as Exhibit `B" and incorporated as a material part of this Resolution by this reference, and to certify the Assessment Roll to the County Tax Collector pursuant to the Uniform Method; and WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll, certified to the County Tax Collector by this Resolution, as the Property Appraiser updates the property roll for the County, for such time as authorized by Florida law. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT OF COLLIER COUNTY, FLORIDA; Section L Recitals. The foregoing recitals are true and correct and incorporated herein by reference. Section 2. Benefit. The provision of the services, facilities, and operations as described in Exhibit "A" confer a special and peculiar benefit to the lands within the District, which benefits exceed or equal the costs of the Assessments (as defined below). The allocation of the costs to the specially benefitted lands is shown in Exhibits "A" and `B". Section 3. Assessment Imposition. A special assessment for operations and maintenance as provided for in Chapter 190, Florida Statutes is hereby imposed and levied on the benefitted lands within the District in accordance with Exhibits "A" and "B" (the "Assessments"). The lien of the Assessments imposed and levied by this Resolution shall be effective upon passage of this Resolution. Section 4. Collection. The collection of the Assessments shall be at the same time and in the same manner as County taxes in accordance with the Uniform Method. Further, the collection of the Assessments will be together with the collection of all other debt service non -ad valorem assessments, if any, which have been levied and certified by the District. The District shall also collect its previously levied debt service assessment pursuant to the Uniform Method, in the amounts as indicated on Exhibits "A" and "B." Section 5. Assessment Roll. The District's Assessment Roll, attached to this Resolution as Exhibit "B," is hereby certified to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County taxes. The proceeds therefrom shall be paid to Heritage Bay Community Development District. The Chairman of the Board designates the District Manager to perform the certification duties. A copy of this Resolution be transmitted to the proper public officials so that its purpose and effect may be carried out in accordance with law. Section 6. Assessment Roll Amendment. The District Manager shall keep apprised of all updates made to the County property tax roll by the Property Appraiser after the date of this Resolution, and shall amend the District's Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the County property tax roll. After any amendment of the Assessment Roll, the District Manager shall file the updates to the property tax roll in the District records. Section 7. Conflict. All Resolutions, sections or parts of sections of any Resolutions or actions of the Board of Supervisors in conflict are hereby repealed to the extent of such conflict. Section 8. Severability. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof. Section 9. Effective Date. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board of the District. PASSED AND ADOPTED this 20th day of July, 2017, by the Board of Supervisors of Heritage Bay Community Development District, Collier County, Florida. Justin F 'cloth Secret Edwin Hubbard Chairman Exhibit "A" Heritage Bay Community Development District Fiscal Year 2018 Version 5 - FINAL Budget (Adopted 7/20/2017) Prepared by: HERITAGE BAY Community Development District Table of Contents Page # OPERATING BUDGET General Fund Summary of Revenues, Expenditures and Changes in Fund Balance ................................... 1-2 AmortizationSchedules................................................................................................. 3-7 BudgetNarrative......................................................................................................... B-11 Exhibit A - Allocation of Fund Balances............................................................................ 12 DEBT SERVICE BUDGET Series 2014 Summary of Revenues, Expenditures and Changes in Fund Balances ................................... 13 AmortizationSchedule.................................................................................................. 14 BudgetNarrative................................ ............ ............... .................................................... 15 SUPPORTING BUDGET SCHEDULES 2017-2018 Non -Ad Valorem Assessment Summary ................................................................. 16 Heritage Bay Community Development District Operating Budget Fiscal Year 2018 HERITAGE BAY Community Development District General Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2018 Adopted Budget ADOPTED ACTUAL BUDGET ACCOUNT DESCRIPTION FY 2016 FY 2017 ACTUAL PROJECTED TOTAL THRU JULY- PROJECTED JUNE -2017 SEP -2017 FY 2017 ANNUAL BUDGET FY 2018 REVENUES 8,000 6,000 3,000 9,000 12,000 Interest -Investments $ 439 $ 500 $ 1,061 $ 225 $ 1,286 $ 400 Special Assmnts- Tax Collector 250,000 250,000 250,000 - 250,000 355,191 Special Assmnts- Wall Project 62,500 62,500 62,500 62,500 - SpecialAssmnts- Reserves 31,250 31,250 31,250 - 31,250 31,250 Special Assmnts- Lakes 30A & 30B - - - - - 60,923 Special Assmnts- Discounts (12,759) (13,750) (12,604) - (12,604) (17,895) Other Miscellaneous Revenue 205,765 - 51,250 - 51,250 773 TOTAL REVENUES 537,195 330,500 383,457 225 383,682 429,870 EXPENDITURES Administrative PIR -Board of Supervisors FICA Taxes ProfServ-Engineering ProfServ-Legal Services ProfServ-Mgmt Consulting Sery ProfServ-Property Appraiser ProfServ-Special Assessment ProfServ-Web Site Maintenance Auditing Services Postage and Freight Insurance - General Liability Printing and Binding Legal Advertising Misc-Bank Charges Misc-Assessmnt Collection Cost Misc-Web Hosting Office Supplies Annual District Filing Fee Total Administrative Field ProfServ-Field Management R&M -Contingency Wail Improvements Total Field 6,800 8,000 6,000 3,000 9,000 12,000 520 612 459 230 689 918 4,039 14,000 21,494 9,353 30,847 14,000 6,052 5,000 7,053 5,038 12,091 7,500 39,394 40,576 27,051 10,144 37,195 41,793 5,156 5,156 - 5,156 5,156 6,710 5,150 5,305 5,305 - 5,305 5,464 481 750 1,338 167 1,505 773 3,600 3,600 3,800 - 3,800 3,823 636 2,700 455 2,245 2,700 2,500 14,348 15,783 12,040 - 12,040 13,244 910 1,300 954 306 1,260 1,300 3,364 3,700 744 2,956 3,700 3,700 83 750 - 100 100 100 4,042 6,875 6,623 - 6,623 8,947 - - - - 900 33 550 - 99 99 100 175 175 175 - 175 175 94,783 114,832 93,491 38,793 132,284 123,949 12,360 12,731 9,548 3,183 12,731 11,536 318 1,187 - 600 600 1,187 285,635 - - - - - 298,313 13,918 9,548 3,783 13,331 12,723 n� Annual Operating and Debt Service Budget Fiscal Year 2018 Page 1 HERITAGE BAY Community Development District General Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2018 Adopted Budget ACCOUNT DESCRIPTION Lakes and Ponds Contracts -Lake and Wetland Contracts -Lakes 30A & 30B Contracts -Water Analysis Contracts -Water Quality Monitoring R&M-Aquascaping R&M - Stormwater System R&M -Lake Erosion R&M -Contingency Impr - Miscellaneous Improvement -Lake Bank Restoration Reserve - Lakes Reserve - Stormwater System Total Lakes and Ponds ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL BUDGET THRU JULY- PROJECTED BUDGET FY 2016 FY 2017 JUNE -2017 SEP -2017 FY 2017 FY 2018 64,682 66,000 45,947 18,000 63,947 71,200 - - 9,000 3,000 12,000 12,000 Operating Loan Repayment _ 160,878 89,112 249,990 9,861 5,642 20,000 22,309 11,498 33,807 45,992 2,600 5,000 1,950 - 1,950 5,000 - - - - - 4,000 13,430 10,000 47,550 37,350 84,900 24,455 - 5,000 1,675 - 1,675 10,062 FUND BALANCE, BEGINNING 2,000 - - - FUND BALANCE, ENDING - _ $ (115,091) $ 267,207 1,813,041 31,250 - 31,250 - - - - - 18,455 86,354 139,250 128,431 69,848 198,279 2,045,316 Debt Service Reserve - Loan variance 4,750 - - - - Operating Loan Repayment - 50,000 160,878 89,112 249,990 30,660 Interest Expense -Note 3,528 7,750 4,759 739 5,498 30,263 Total Debt Service 3,528 62,500 165,637 89,851 255,488 60,923 TOTAL OTHER SOURCES (USES) 246,462 - - 86,959 TOTAL EXPENDITURES 482,978 330,500 397,107 202,275 599,382 2,242,911 Excess (deficiency) of revenues Over(under)expenditures 54,217 (13,650) (202,050) (215,700) (1,813,041) OTHER FINANCING SOURCES (USES) Loan/Note Proceeds 246,462 - 86,959 86,959 1,813,041 Contribution to (Use of) Fund Balance - - - - - TOTAL OTHER SOURCES (USES) 246,462 - - 86,959 86,959 1,813,041 Net change in fund balance 300,679 - (13,650) (115,091) (128,741) - FUND BALANCE, BEGINNING 95,269 395,948 395,948 395,948 267,207 FUND BALANCE, ENDING $ 395,948 $ 395,948 $ 382,298 $ (115,091) $ 267,207 $ 267,207 Annual Operating and Debt Service Budget Fiscal Year 2018 Page 2 HERITAGE BAY Community Development District $250,000 Loan, 5 years, 4.0% (Due 9/10/20) Amortization Schedule Date Distribution Principal Pymt Interest Pymt Principal Balance $0.00 9/10/20151 $3,538.00 $0.00 $0.00 $3,538.00 10/10/2015' 0.00 0.00 8.64 $3,538.00 11/10/2015' 0.00 0.00 12.19 $3,538.00 12/10/2015' 0.00 0.00 11.79 $3,538.00 1/10/2016 0.00 0.00 12.19 $3,538.00 2/10/2016 0.00 0.00 12.19 $3,538.00 3/10/2016 0.00 0.00 11.34 $3,538.00 4/10/2016 0.00 0.00 12.09 $3,538.00 4/14/2016 94,360.85 0.00 0.00 $97,898.85 5/10/2016 0.00 0.00 284.44 $97,898.85 5/25/2016 152,101.15 0.00 0.00 $250,000.00 6/10/2016 0.00 0.00 607.68 $250,000.00 7/10/2016 0.00 0.00 833.40 $250,000.00 8/10/2016 0.00 0.00 861.18 $250,000.00 9/10/2016 0.00 0.00 861.18 $250,000.00 10/10/2016 0.00 0.00 833.40 $250,000.00 11/10/2016 0.00 0.00 861.18 $250,000.00 12/10/2016 0.00 150,000.00 833.40 $100,000.00 1/10/2017 0.00 0.00 861.18 $100,000.00 2/10/2017 0.00 2,338.51 111.03 $97,661.49 3/10/2017 0.00 2,145.74 303.80 $95,515.75 4/10/2017 0.00 2,120.63 328.91 $93,395.12 5/10/2017 0.00 2,138.22 311.32 $91,256.90 6/10/2017 0.00 2,145.35 304.19 $89,111.55 7/10/2017 0.00 2,152.50 297.04 $86,959.05 8/10/2017 0.00 2,159.68 289.86 $84,799.37 9/10/2017 0.00 2,166.88 282.66 $82,632.49 10/10/2017 0.00 2,174.10 275.44 $80,458.39 11/10/2017 0.00 2,181.35 268.19 $78,277.05 12/10/2017 0.00 2,188.62 260.92 $76,088.43 1/10/2018 0.00 2,195.91 253.63 $73,892.52 2/10/2018 0.00 2,203.23 246.31 $71,689.29 3/10/2018 0.00 2,210.58 238.96 $69,478.71 4/10/2018 0.00 2,217.94 231.60 $67,260.77 5/10/2018 0.00 2,225.34 224.20 __......... $65,035.43 6/10/2018 0.00 2,232.76 216.78 $62,802.68 7/10/2018 0.00 2,240.20 209.34 $60,562.48 8/10/2018 0.00 2,247.67 201.87 $58,314.81 9/10/2018 0.00 2,255.16 194.38 $56,059.66 10/10/2018 0.00 2,262.67 186.87 $53,796.98 11/10/2018 0.00 2,270.22 179.32 $51,526.77 12/10/2018 0.00 2,277.78 171.76 $49,248.98 1/10/2019 0.00 2,285.38 164.16 $46,963.60 Annual Operating and Debt Service Budget Fiscal Year 2018 Page 3 HERITAGE BAY Community Development District $250,000 Loan, 5 years, 4.0% (Due 9/10/20) Amortization Schedule Date Distribution Principal Pymt Interest Pymt Principal Balance 2/10/2019 0.00 2,292.99 156.55 $44,670.61 3/10/2019 0.00 2,300.64 148.90 $42,369.97 4/10/2019 0.00 2,308.31 141.23 $40,061.67 5/10/2019 0.00 2,316.00 133.54 $37,745.66 6/10/2019 0.00 2,323.72 125.82 $35,421.94 7/10/2019 0.00 2,331.47 118.07 $33,090.48 8/10/2019 0.00 2,339.24 110.30 $30,751.24 9/10/2019 0.00 2,347.04 102.50 $28,404.20 10/10/2019 0.00 2,354.86 94.68 $26,049.34 11/10/2019 0.00 2,362.71 86.83 $23,686.63 12/10/2019 0.00 2,370.58 78.96 $21,316.05 1/10/2020 0.00 2,378.49 71.05 $18,937.56 2/10/2020 0.00 2,386.41_ 63.13 $16,551.15 3/10/2020 0.00 2,394.37 55.17 $14,156.78 4/10/2020 0.00 2,402.35 47.19 $11,754.43 5/10/2020 0.00 2,410.36 39.18 $9,344.07 6/10/2020 0.00 2,418.39 31.15 _$6,925.68 7/10/2020 0.00 2,426.45 23.09 $4,499.22 8/10/2020 0.00 2,434.54 15.00 $2,064.68 9/10/2020 0.00 2,064.68 6.88 $0.00 Annual Operating and Debt Service Budget Fiscal Year 2018 Page 4 HERITAGE BAY Community Development District $1,900,000 Loan, 10 years, 3.05% (Due 7/1/27) Amortization Schedule Date Payment Principal Pymt Interest Pymt Principal Balance $86,959.05 8/1/2017 $0.00 $0.00 $221.02 $86,959.05 9/1/2017 $0.00 $0.00 $221.02 $86,959.05 10/1/2017 $0.00 $0.00 $221.02 $86,959.05 11/1/2017 $0.00 $0.00 $221.02 $86,959.05 12/1/2017 $0.00 $0.00 $221.02 $86,959.05 1/1/2018 $0.00 $0.00 $221.02 $86,959.05 2/1/2018 $0.00 $0.00 $221.02 $691,359.05 3/1/2018 $0.00 $0.00 $1,757.20 $1,295,759.05 4/1/2018 $0.00 $0.00 $3,293.39 $1,900,000.00 5/1/2018 $0.00 $0.00 $4,829.17 $1,900,000.00 6/1/2018 $0.00 $0.00 $4,829.17 $1,900,000.00 7/1/2018 $0.00 $0.00 $4,829.17 $1,900,000.00 8/1/2018 $20,139.71 $15,310.54 $4,829.17 $1,884,689.46 9/1/2018 $20,139.71 $15,349.46 $4,790.25 $1,869,340.00 10/1/2018 $20,139.71 $15,388.47 $4,751.24 $1,853,951.53 11/1/2018 $20,139.71 $15,427.58 $4,712.13 $1,838,523.95 12/1/2018 $20,139.71 $15,466.79 $4,672.92 $1,823,057.15 1/1/2019 $20,139.71 $15,506.11 $4,633.60 $1,807,551.04 2/1/2019 $20,139.71 $15,545.52 $4,594.19 $1,792,005.53 3/1/2019 $20,139.71 $15,585.03 $4,554.68 $1,776,420.50 4/1/2019 $20,139.71 $15,624.64 $4,515.07 $1,760,795.86 5/1/2019 $20,139.71 $15,664.35 $4,475.36 $1,745,131.50 6/1/2019 $20,139.71 $15,704.17 $4,435.54 $1,729,427.33 7/1/2019 $20,139.71 $15,744.08 $4,395.63 $1,713,683.25 8/1/2019 $20,139.71 $15,784.10 $4,355.61 $1,697,899.15 9/1/2019 $20,139.71 $15,824.22 1 $4,315.49 $1,682,074.94 10/1/2019 $20,139.71 ! $15,864.44 $4,275.27 $1,666,210.50 11/1/2019 $20,139.71 $15,904.76 $4,234.95 $1,650,305.74 12/1/2019 $20,139.71 $15,945.18 $4,194.53 $1,634,360.56 1/1/2020 $20,139.71 1 $15,985.71 $4,154.00 $1,618,374.85 2/1/2020 $20,139.71 $16,026.34 $4,113.37 $1,602,348.51 3/1/2020 $20,139.71 $16,067.07 $4,072.64 $1,586,281.43 4/1/2020 $20,139.71 $16,107.91 $4,031.80 $1,570,173.52 5/1/2020 $20,139.71 $16,148.85 $3,990.86 $1,554,024.67 6/1/2020 $20,139.71 $16,189.90 $3,949.81 $1,537,834.77 7/1/2020 $20,139.71_ $16,231.05 $3,908.66 $1,521,603.73 8/1/2020 $20,139.71 $16,272.30 $3,867.41 $1,505,331.43 _ 9/1/2020 $20,139.71 $16,313.66 $3,826.05 $1,489,017.77 10/1/2020 11/1/2020 _ $20,139.71 $20,139.71 $16,355.12 $16,396.69 $3,784.59 $3,743.02 $1,472,662.64 $1,456,265.95 12/1/2020 1/1/2021 2/1/2021 $20,139.71 $20,139.71 $20,139.71 $16,438.37 $16,480.15 $16,522.04 $3,701.34 $3,65_9.56 $3,617.67 $1,439,827.58 $1,423,347.44 $1,406,825.40 Annual Operating and Debt Service Budget Fiscal Year 2018 Page 5 HERITAGE BAY Community Development District $1,900,000 Loan, 10 years, 3.05% (Due 7/1/27) Amortization Schedule Date Payment Principal Pymt Interest Pymt Principal Balance 3/1/2021 $20,139.71 $16,564.03 $3,575.68 $1,390,261.37 _ 4/1/2021 $20,139.71 $16,606.13 $3,533.58 $1,373,655.24 5/1/2021 $20,139.71 $16,648.34 $3,491.37 1,357,006.91 6/1/2021 $20,139.71 $16,690.65 $3,449.06 $1,340,316.26 7/1/2021 $20,139.71 $16,733.07 $3,406.64 $1,323,583.18 8/1/2021 $20,139.71 $16,775.60 $3,364.11 $1,306,807.58 9/1/2021 $20,139.71 $16,818.24 1 $3,321.47 $1,289,989.34 10/1/2021 $20,139.71 $16,860.99 $3,278.72 $1,273,128.35 11/1/2021 $20,139.71 $16,903.84 $3,235.87 $1,256,224.51 12/1/2021 $20,139.71 $16,946.81 $3,192.90 $1,239,277.70 1/1/2022 $20,139.71 $16,989.88 $3,149.83 $1,222,287.83 2/1/2022 $20,139.71 $17,033.06 $3,106.65 $1,205,254.76 3/1/2022 $20,139.71 $17,076.35 $3,063.36 $1,188,178.41 4/1/2022 $20,139.71 $17,119.76 $3,019.95 $1,171,058.65 5/1/2022 $20,139.71 $17,163.27 $2,976.44 $1,153,895.38 6/1/2022 $20,139.71 $17,206.89 $2,932.82 $1,136,688.49 7/1/2022 $20,139.71 $17,250.63 $2,889.08 $1,119,437.86 8/1/2022 $20,139.71 $17,294.47 $2,845.24 $1,102,143.39 9/1/2022 $20,139.71 $17,338.43 1 $2,801.28 $1,084,804.96 10/1/2022 $20,139.71 $17,382.50 $2,757.21 $1,067,422.47 11/1/2022 $20,139.71 $17,426.68 $2,713.03 $1,049,995.79 12/1/2022 $20,139.71 $17,470.97 $2,668.74 $1,032,524.82 1/1/2023 $20,139.71 $17,515.38 $2,624.33 $1,015,009.44 2/1/2023 $20,139.71 $17,559.89 $2,579.82 $997,449.55 3/1/2023 $20,139.71 $17,604.53 $2,535.18 $979,845.02 4/1/2023 $20,139.71 $17,649.27 $2,490.44 $962,195.75 5/1/2023 6/1/2023 $20,139.71 $20,139.71 $17,694.13 $17,739.10 $2,445.58 $2,400.61 $944,501.62 $926,762.52 7/1/2023 $20,139.71 $17,784.19 $2,355.52 $908,978.33 8/1/2023 $20,139.71 $17,829.39 $2,310.32 $891,148.94 9/1/2023 $20,139.71 $17,874.71 $2,265.00 $873,274.23 10/1/2023 $20,139.71 $17,920.14 $2,219.57 $855,354.10 11/1/2023 $20,139.71 $17,965.69 $2,174.02 $837,388.41 12/1/2023 $20,139.71 $18,011.35 $2,128.36 $819,377.06 1/1/2024 $20,139.71 $18,057.13 $2,082.58 $801,319.94 2/1/2024 $20,139.71 $18,103.02 $2,036.69 $783,216.92 3/1/2024! $20,139.71 $18,149.03 $1,990.68 $765,067.88 4/1/2024', $20,139.71 $18,195.16 $1,944.55 $746,872.72 5/1/2024 $20,139.71 $18,241.41 $1,898.30 $728,631.31 6/1/2024 _ $20,139.71 $18,287.77 $1,851.94 $710,343.54 7/1/2024 $20,139.71 $18,334.25 $1,805.46 $692,009.29 8/1/2024 $20,139.71 $18,380.85 $1,758.86 $673,628.43 9/1/2024 $20,139.71 1 $18,427.57 $1,712.14 $655,200.86 Annual Operating and Debt Service Budget Fiscal Year 2018 Page 6 HERITAGE BAY Community Development District $1,900,000 Loan, 10 years, 3.05% (Due 7/1/27) Amortization Schedule Date Payment Principal Pymt Interest Pymt Principal Balance 10/1/2024 $20,139.71 $18,474.41 $1,665.30 $636,726.45 11/1/2024 $20,139.71 $18,521.36 $1,618.35 $618,205.09 12/1/2024 $20,139.71 $18,568.44 $1,571.27 $599,636.65 1/1/2025 $20,139.71 $18,615.63 $1,524.08 $581,021.02 2/1/2025 $20,139.71 $18,662.95 $1,476.76 $562,358.07 3/1/2025 $20,139.71 $18,710.38 $1,429.33 $543,647.69 4/1/2025 $20,139.71 $18,757.94 $1,381.77 $524,889.75 5/1/2025 $20,139.71 $18,805.62 $1,334.09 $506,084.13 6/1/2025 $20,139.71 $18,853.41 $1,286.30 $487,230.72 7/1/2025 $20,139.71 $18,901.33 $1,238.38 $468,329.39 8/1/2025 $20,139.71 $18,949.37 $1,190.34 $449,380.01 9/1/2025 $20,139.71 $18,997.54 $1,142.17 $430,382.48 10/1/2025 $20,139.71 $19,045.82 $1,093.89 $411,336.66 11/1/2025 $20,139.71 $19,094.23 $1,045.48 $392,242.43 12/1/2025 $20,139.71 $19,142.76 $996.95 $373,099.67 1/1/2026 $20,139.71 $19,191.42 $948.29 $353,908.25 2/1/2026 $20,139.71 $19,240.19 $899.52 $334,668.06 3/1/2026 $20,139.71 $19,289.10 $850.61 $315,378.96 4/1/2026 $20,139.71 $19,338.12 $801.59 $296,040.84 5/1/2026 $20,139.71 $19,387.27 $752.44 $276,653.57 6/1/2026 $20,139.71 $19,436.55 $703.16 $257,217.02 7/1/2026 $20,139.71 $19,485.95 $653.76 $237,731.07 8/1/2026 $20,139.71 $19,535.48 $604.23 $218,195.59 9/1/2026 $20,139.71 $19,585.13 $554.58 $198,610.46 10/1/2026 $20,139.71 $19,634.91 $504.80 $178,975.56 11/1/2026 $20,139.71 $19,684.81 $454.90 $159,290.74 12/1/2026 $20,139.71 $19,734.85 $404.86 $139,555.90 1/1/2027 $20,139.71 $19,785.01 $354.70 $119,770.89 2/1/2027 $20,139.71 $19,835.29 $304.42 $99,935.60 3/1/2027 $20,139.71 $19,885.71 $254.00 $80,049.89 4/1/2027 $20,139.71 $19,936.25 $203.46 $60,113.64 5/1/2027 $20,139.71 $19,986.92 $152.79 $40,126.72 6/1/2027 $20,139.71 $20,037.72 $101.99 $20,089.00 7/1/2027 $20,140.06 $20,089.00 $51.06 ($0.00) Annual Operating and Debt Service Budget Fiscal Year 2018 Page 7 HERITAGE BAY Community Development District General Fund Budget Narrative Fiscal Year 2018 REVENUES Interest -Investments The District earns interest on the monthly average collected balance for their money market accounts. Special Assessments -Tax Collector The District will levy a Non -Ad Valorem assessment on all sold and platted parcels (using the uniform method) within the District in order to pay for the operating expenditures during the Fiscal Year. Special Assessments -Reserves The District will levy a Non -Ad Valorem assessment on all sold and platted parcels (using the uniform method) within the District in order reestablish reserves which were depleted due to the District having to address numerous lake bank erosion issues. Special Assessments -Lakes 30A & 30B The District will levy a Non -Ad Valorem assessment on all sold and platted parcels (using the uniform method) within the District in order to pay for the repair of Lakes 30A & 30B and any impending debt associated with making repairs. Special Assessments -Discounts Per Section 197.162 and Section 197.3632 of the Florida Statutes, discounts are allowed for early payments of assessments collected by the Tax Collector and only when the Tax Collector is using the uniform methodology. The budgeted amount for the fiscal year is calculated at 4% of the anticipated Non -Ad Valorem assessments. EXPENDITURES Administrative P/R-Board of Supervisors Chapter 190 of the Florida Statutes allows for members of the Board of Supervisors to be compensated $200 per meeting at which they are in attendance. The amount for the Fiscal Year is based upon all supervisors attending all meetings. Professional Services -Engineering The District's engineer provides general engineering services to the District, i.e. attendance and preparation for board meetings when requested, review of invoices, and other specifically requested assignments. Professional Services -Legal Services The District's attorney provides general legal services to the District, i.e., attendance and preparation for Board meetings, review of contracts, agreements, resolutions and other research as directed or requested by the BOS District Manager. Professional Services -Management Consulting Services The District receives Management, Accounting and Administrative services as part of a Management Agreement with Severn Trent Environmental Services, Inc. Severn Trent manages all of the District's financial activities such as accounts payable, financial statements, auditing and budgeting in accordance with the management contract in effect. Professional Services -Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries, and the names and addresses of the owners of such property. The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service which is based upon 1.5% of the anticipated Non -Ad Valorem assessment collections. Annual Operating and Debt Service Budget Fiscal Year 2018 Page 8 HERITAGE BAY Community Development District General Fund Budget Narrative Fiscal Year 2018 EXPENDITURES Administrative (continued) Professional Services -Special Assessment This is the Administrative fees to prepare the District's special assessment roll. Professional Services -Web Site Maintenance The cost of web hosting and regular maintenance of the District's website by Severn Trent Services. Auditing Services The District is required to conduct an annual audit of its financial records by an Independent Certified Public Accounting Firm. The budgeted amount for the fiscal year is based on contracted fees from an existing engagement letter. Postage and Freight Actual postage used for District mailings including agenda packages, vendor checks and other correspondence. Insurance -General Liability The District's General Liability & Public Officials Liability Insurance policy is with Public Risk Insurance Agency, Inc. They specialize in providing governmental insurance coverage. The budgeted amount projects a 10% increase in the premium. Printing and Binding Copies used in the preparation of agenda packages, required mailings, and other special projects. Legal Advertising The District is required to advertise various notices for Board meetings and other public hearings in a newspaper of general circulation. Miscellaneous -Bank Charges In the rare event of bank service charges from operating or money market accounts, the cost will be assigned here. Miscellaneous -Assessment Collection Costs The District reimburses the Collier County Tax Collector for necessary administrative costs. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The District also compensates the Tax Collector for the actual cost of collection or 2% on the amount of special assessments collected and remitted, whichever is greater. The assessment collection cost is based on a maximum of 2% of the anticipated assessment collections. Miscellaneous -Web Hosting The District incurs the cost of owning the Heritage Bay CDD web domain. Office Supplies Supplies used in the preparation and binding of agenda packages, required mailings, and other special projects. Annual District Filing Fee The District is required to pay an annual fee of $175 to the Department of Economic Opportunity Division of Community Development. Annual Operating and Debt Service Budget Fiscal Year 2018 Page 9 HERITAGE BAY Community Development District Budget Narrative Fiscal Year 2018 EXPENDITURES (continued) Field General Fund Professional Services -Field Management Field Management Services for the District is performed by Severn Trent Services. This includes the regular inspection of all District assets and contractor performance monitoring. Items include but are not limited to: irrigation systems, ponds, wetlands, preserves, roads, street signs, sidewalks and drainage systems. A monthly report is provided for the Board's review to allow for their consideration of issues and action to consider. R&M -Contingency All other field expenses that do not fall into the category described above will be expensed to contingency. Improvements -Lake Bank Restoration Loan Proceeds are used to make improvements to Lakes 30A & 30B. Expenses are applied to this account. Lakes & Ponds Contracts -Lake and Wetland A contract was negotiated with Lake & Wetland Management for monthly lake maintenance of the District's lakes and littoral shelf maintenance which includes approximately 14.52 acres. Floridone Treatment was added May 2015. Contracts -Lakes 30A & 30B A contract was negotiated with Lake & Wetland Management for monthly maintenance of lakes 30A & 30B. Contracts -Water Analysis A contract was negotiated with CPH for bathymetric to be performed on Lakes. Contracts -Water Quality Monitoring A contract was negotiated with CPH for testing of the lakes and water quality monitoring. R&M-Aquascaping This is for any repair and maintenance expenses pertaining to the District's lakes that are not covered in the contract. R&M -Lake Erosion This is for any repair and maintenance expenses pertaining to erosion control that are not covered in the contract. R&M -Contingency All other lake expenses that do not fall into the categories described above will be expensed to contingency. Reserve -Lakes Lake improvement expenses that are projected to occur in the future are appropriated with this account. Reserve-Stormwater System Stormwater system/drainage expenses that are projected to occur in the future are appropriated with this account. Annual Operating and Debt Service Budget Fiscal Year 2018 Page 10 HERITAGE BAY Community Development District Budget Narrative Fiscal Year 2018 EXPENDITURES (continued) Debt Service Operating Loan Repayment Amortized principal payments are recorded to this account. Interest Expense -Note Amortized interest payments are recorded to this account. Other Financing Sources (Uses) Loan Proceeds Receipt of loan proceed distributions pertaining to Lakes 30A & 30 B improvements are reported here. General Fund Annual Operating and Debt Service Budget Fiscal Year 2018 Page 11 HERITAGE BAY Community Development District Exhibit "A" Allocation of Fund Balances AVAILABLE FUNDS Amount Beginning Fund Balance - Fiscal Year 2018 $ 267,207 Net Change in Fund Balance - Fiscal Year 2018 - Reserves - Fiscal Year 2018 Additions 49,705 Total Funds Available (Estimated) - 9/30/2018 316,912 ALLOCATION OF AVAILABLE FUNDS Assigned Fund Balance Operating Reserve - First Quarter Operating Capital Reserves - Erosion Control Reserves - Lakes Reserves - Lakes (FY17) Reserves - Lakes (FY18) 95,041 (" 14,687 31,250 31,250 31,250 93,750 Reserves - Stormwater System (FY18) 18,455 Subtotal 221,933 Total Allocation of Available Funds 221,933 Total Unassigned (undesignated) Cash $ 94,979 Notes (1) Represents approximately 3 months of operating expenditures Annual Operating and Debt Service Budget Fiscal Year 2018 Page 12 Heritage Bay Community Development District Debt Service Budget Fiscal Year 2018 HERITAGE BAY Community Development District Series 2014 Debt Service Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2018 Adopted Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL BUDGET THRU JULY- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2016 FY 2017 JUNE -2017 SEP -2017 FY 2017 FY 2018 REVENUES Interest - Investments $ 79 $ - $ 1,983 $ 300 $ 2,283 $ - SpecialAssmnts- TaxCollector 1,308,563 1,308,564 1,308,564 - 1,308,564 1,308,564 Special Assmnts- Discounts (47,707) (52,343) (47,981) - (47,981) (52,343) TOTAL REVENUES 1,260,935 1,256,221 1,262,566 300 1,262,866 17256,221 EXPENDITURES Administrative ProfServ-Arbitrage Rebate 600 600 600 600 600 ProfServ-Property Appraiser 19,629 19,528 19,628 19,628 19,628 ProfServ-Trustee Fees 5,166 4,951 - 5,157 5,157 5,157 Misc-Assessmnt Collection Cost 15,404 26,171 25,212 - 25,212 26,171 Total Administrative 40,799 51,350 25,212 25,385 50,597 51,556 Debt Service Principal Debt Retirement 545,000 565,000 565,000 - 565,000 585,000 Interest Expense 654,360 633,650 633,650 633,650 612,180 Total Debt Service 1,199,360 1,198,650 1,198,650 1,198,660 1,197,180 TOTAL EXPENDITURES 1,240,159 1,250,000 1,223,862 25,385 1,249,247 1,248,736 Excess (deficiency) of revenues Over (under) expenditures 20,776 6,221 38,704 (25,085) 13,620 7,485 OTHER FINANCING SOURCES (USES) Other NonOperating Uses -Deferred Costs (15,930) - - Contribution to (Use of) Fund Balance 6,221 7,465 TOTAL OTHER SOURCES USES 15,930 6,221 - 7,485 Net change in fund balance FUND BALANCE, BEGINNING FUND BALANCE, ENDING 4,846 6,221 38,704 (25,085) 13,620 7,485 1,084,008 1,088,854 1,088,854 - 1,088,854 1,102,474 $ 1,088,854 $ 1,095,075 $ 1,127,558 $ (25,085) $ 1,102,474 $ 1,109,959 Annual Operating and Debt Service Budget Fiscal Year 2018 Page 13 HERITAGE BAY Community Development District Amortization Schedule 2014 Refunding of Series 2005 Special Assessment Refunding Bonds Year Principal special calls Interest Principal Balance FY Total DS 11/1/2017 $ - $ $ 306,090.00 306,090.00 $ $ 16,110,000.00 15,525,000.00 $ 1,197,180.00 5/1/2018 $ 585,000.00 $ 11/1/2018 $ - $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 294,975.00 294,975.00 283,385.00 283,385.00 271,320.00 271,320.00 258,780.00 258,780.00 245,860.00 245,860.00 232,370.00 232,370.00 218,310.00 218,310.00 203,680.00 203,680.00 188,480.00 188,480.00 172,710.00 172,710.00 156,275.00 156,275.00 - $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 15,525,000.00 14,915,000.00 14,915,000.00 14,280,000.00 14,280,000.00 13,620,000.00 13,620,000.00 12,940,000.00 12,940,000.00 12,230,000.00 12,230,000.00 11,490,000.00 11,490,000.00 10,720,000.00 10,720,000.00 9,920,000.00 9,920,000.00 9,090,000.00 9,090,000.00 8,225,000.00 8,225,000.00 - - $ $ $ $ $ $ $ $ $ $ $ 1,199,950.00 11201,770.00 1,202,640.00 1,197,560.00 1,201,720.00 1,204,740.00 1,206,620.00 1,207,360.00 1,206,960.00 1,210,420.00 8,537,550.00 5/1/2019 $ 610,000.00 $ - 11/1/2019 $ - 5/1/2020 $ 635,000.00 $ - 11/1/2020 $ - 5/1/2021 $ 660,000.00 �$ - 11/1/2021 $ 5/1/2022 $ 680,000.00 $ 11/1/2022 $ 5/1/2023 $ 710,000.00 $ 11/1/2023 $ 5/1/2024 $ 740,000.00 $ - 11/1/2024 $ - $ 5/1/2025 $ 770,000.00 11/1/2025 $ - 5/1/2026 $ 800,000.00 $ 11/1/2026 $ 5/1/2027 $ 830,000.00 $ $ �', _ 11/1/2027 5/1/2028 $ 865,000.00 $ - 11/1/2028 $ - _ 5/1/2029 $ 8,225,000.00 $ - 11/1/2029 $ - Totals 1 $ 16,110,000.00 $ $ 5,664,470.00 1 $ 21,774,470.00 Annual Operating and Debt Service Budget Fiscal Year 2018 Page 14 HERITAGE BAY Community Development District Debt Service Fund Budget Narrative Fiscal Year 2018 REVENUES Interest -investments The District earns interest on the monthly average collected balance for their trust accounts. Special Assessments -Tax Collector The District will levy a Non -Ad Valorem assessment on all sold and platted parcels (using the uniform method) within the District in order to pay for the operating expenditures during the Fiscal Year. Special Assessments -Discounts Per Section 197.162 and Section 197.3632 of the Florida Statutes, discounts are allowed for early payments of assessments collected by the Tax Collector and only when the Tax Collector is using the uniform methodology. The budgeted amount for the fiscal year is calculated at 4% of the anticipated Non -Ad Valorem assessments. EXPENDITURES Administrative Professional Services -Arbitrage Rebate The District contracted with an independent professional firm to annually calculate the District's Arbitrage Rebate Liability on its bonds. Professional Services -Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries, and the names and addresses of the owners of such property. The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service. The property appraiser cost is based upon 1.5% of the anticipated Non -Ad Valorem assessment collections. Professional Services -Trustee The District pays US Bank an annual fee for trustee services on the Series 2014 Special Assessment Bond. The budgeted amount for the fiscal year is based on standard fees charged plus any out-of-pocket expenses. Miscellaneous -Assessment Collection Costs The District reimburses the Collier County Tax Collector for necessary administrative costs. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The District also compensates the Tax Collector for the actual cost of collection or 2% on the amount of special assessments collected and remitted, whichever is greater. The assessment collection cost is based on a maximum of 2% of the anticipated assessment collections. Debt Service Principal Debt Retirement The District pays regular principal payments annually in order to pay down/retire the debt. Interest Expense The District makes semi-annual interest payments on the outstanding debt. Annual Operating and Debt Service Budget Fiscal Year 2018 Page 15 Heritage Bay Community Development District Supporting Budget Schedules Fiscal Year 2018 HERITAGE BAY Community Development District All Funds Comparison of Assessment Rates Fiscal Year 2018 vs. Fiscal Year 2017 Product General Fund j FY 2018 FY 2017 Percent ` Change FY 2018 Debt Service FY 2017 Percent Change Total Assessments per Unit a FY 2018 FY 2017 Percent Change Units Executive $357.89 $275.00 30%1 $1,494.25 $1,494.250% $1,852.14 $1,769.25 5% 139 Classics $357.89 $275.00 30% $2,362.85 $2,362.85 0% $2,720.74 $2,637.85 3% 95 Classics II $357.89 $275.00 30% $2,552.25 $2,552.25 0% 2 $2,910.14 $2,827.25 3% 18 Coach $357.89 $275.00 30% $1,054.76 $1,054.76 0% $1,412.65 $1,329.76 6% 184 2 Story $357.89 $275.00 30% $878.97 $878.97 0% $1,236.86 $1,153.97 7% 364 4Story $357.89 $275.00 30% $703.18 $703.18 0% $1,061.07 $978.18 8% 450 1250 Annual Operating and Debt Service Budget Fiscal Year 2018 Page 16 Exhibit "B" Heritage Bay'1.7-18 Assessment Roll Parcel ID Development Tvpe O & M Debt Total 24171000025 LENNAR HOMES LLC BISCAYNE BAY AT HERITAGE BAY UNIT FOUR TRACT LB -1 $0 $0 $0.0000 24171000041 HERITAGE BAY GOLF & COUNTRY BISCAYNE BAY AT HERITAGE BAY UNIT FOUR TRACT R-1 $0 $0 $0.0000 24171000067 GERSHKOFF, STEVEN G=& LINDA A BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 197 $358 $2,363 $2,720.7400 24171000083 STARK, JAMES R=& LINDA K BISCAYNE BAY AT HERITAGE BAY UNIT ED JR LOT 198 $358 $2,363 $2,720.7400 24171000106 PEREIRA, KENNETH J=& DIANNA BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 199 $358 $2,363 $2,720.7400 24171000122 HALL, CYRIL F=& JOAN I BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 200 $358 $2,363 $2,720.7400 24171000148 TRIANO JR. FREDERICK M BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 201 $358 $2,363 $2,720.7400 24171000164 PALUMBO, STEPHEN E_& BARBARA R BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 202 $358 $2,363 $2,720.7400 24171000180 PONS, VINCENT=& JANICE C BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 203 $358 $2,363 $2,720.7400 24171000203 SHANE, PAUL R BISCAYNE RAY AT HERITAGE BAY UNIT FOUR LOT 204 $358 $2,363 $2,720.7400 24171000229 2391425 ONTARIO LTD BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 205 $358 $2,363 $2,720.7400 24171000245 LITTLE FAMILY TRUST BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 206 $358 $2,363 $2,720.7400 24171000261 FOSTER, JOHN P=& DOROTHY J BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 207 $358 $2,363 $2,720.7400 24171000287 WERTZ, WILLIAM D=& SUZANNE BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 208 $358 $2,363 $2,720.7400 24171000300 LUKAS, ROBERT W=& AGNES M BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 209 $358 $2,363 $2,720.7400 24171000326 RICHARD F RUHL TRUST OF 2012 BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 210 $358 $2,363 $2,720.7400 24171000342 ADAMS, HARVEY E BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 211 $358 $2,363 $2,720.7400 24171000368 PARKS, RAYMOND F=& MARY J BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 212 $358 $2,363 $2,720.7400 24171000384 MENARY, JOHN THOMAS BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 213 $358 $2,363 $2,720.7400 24171000407 MORRIS, JOSEPH M BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 214 ,$358 $2,363 $2,720.7400 24171000423 O'BRIEN, ROBERT W-& THERESA L BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 215 $358 $2,363 $2,720.7400 24171000449 1IEINDEL, JOHN=& SUE DISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 216 $358 $2,363 $2,720.7400 24171000465 GALLO, FRANK R=& BRENDA V BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 217 $358 $2,363 $2,720.7400 24171000481 CUTCLIFFE FAMILY TRUST BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 218 $358 $2,363 $2,720.7400 24171000504 RONALD D MORRIS TRUST BISCAYNE BAY AT HERITAGE BAY UNIT FOUR I.OT 219 $358 $2,363 $2,720.7400 24171000520 TERESA LYNCH LIVING TRUST BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 220 $358 $2,363 $2,720.7400 24171000546 INGVALSON, BRIAN 1=& LEZLIE K BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 221 $358 $2,363 $2,720.7400 24171000552 EVANS, DOUGLAS R=& KARIN K BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 222 $358 $2,363 $2,720.7400 24171000588 TESSMER, IRVIN E=& PAULA S BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 223 $358 $2,363 $2,720.7400 24171000601 GIBBONS, GERALD P=& MARENA G BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 224 $358 $2,363 $2,720.7400 24171000627 POVSE, SHAWN D BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 225 $358 $2,363 $2,720.7400 24171000643 BUSSARD JR, RUSSELL BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 226 $358 $2,363 $2,720.7400 24171000659 LAYTON, NICHOLAS=& EILEEN BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 227 $358 $2,363 $2,720.7400 24171000685 CHRISTINE M PUMO REV TRUST BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 228 $358 $2,363 $2,720.7400 241710007D8 SANDERS, GUY M=& JOAN H BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 229 $358 $2,363 $2,720-7400 24171000724 ADKINS, JOHN MARION BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 230 $358 $2,363 $2,720.7400 24171000740 TANIS. EARL P=& JOANNE M BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 231 $358 $2,363 $2,720.7400 24171000756 GUZMAN, JAMES P=& GERALDINE J BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 232 $358 $2,363 $2,720.7400 24171000782 WEBS? ER, S1 EVEN J=& JUDY A BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 233 $358 $2,363 $2,720.7400 24171000805 HOLMES, DONALD B=& DOROTHY D BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 234 $358 $2,363 $2,720.7400 24171000821 CIPOLLA JR, CTTO PHILLIP BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 235 $358 $2,363 $2,720.7400 24171000847 GREBING, MICHAEL ROBERT BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 236 $358 $2,363 $2,720.7400 24171000853 ELLBERG, ROSS A BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 237 $358 $2,363 $2,720.7400 24171000889 SiUL I , RICHARD T=& BARBARA A BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 238 $358 $2,363 $2,720.7400 24171000902 RIGSBEF_, JAMES P BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 239 $358 $2,363 $2,720.7400 24171000928 GENTILE JR, JOSEPH J BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 240 $358 $2,363 $2,720.7400 24171000944 GALLO, FRANK=& M CAROLYN BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 241 $358 $2,363 $2,720.7400 24171000960 NOHAVA, DAVID C=& ROSANNE M BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 242 $358 $2,363 $2,720.7400 24171000986 RKCK HOLDINGS LLC BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 243 $358 $2,363 $2,720.7400 24171001008 MCCULLOCH, ANDREW M=& JUNE F BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 244 $358 $2,363 $2,720.7400 24171001024 ROSE MARIE NAGY REV TRUST BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 245 $358 $2,363 $2,720.7400 24171001040 DOVER HEALTH MANAGEMENT BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 246 $358 $2,363 $2,720.7400 24171001056 KIRKHAM, BRUCE E_& SUZANNE M BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 247 $358 $2,363 $2,720.7400 24171001082 GOODICK, RICHARD L=& EILEEN M BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 248 $358 $2,363 $2,720.7400 24171001105 RUSSELL FORBES INVEST LTD BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 249 $358 52,363 $2,720.7400 24171001121 KASTNER, LINDA L BISCAYNE BAY AT HERITAGE BAY UNIT FOUR LOT 250 $358 $2,363 $2,720.7400 26145000020 M A & K A M ALTOBELLI TRUST COACH HOMES I AT HERITAGE BAY A CONDOMINIUM UNIT 37101 $358 $1,055 $1,412.6500 26145000046 WELKA, HARRY R=& SUSAN M COACH HOMES I AT HERITAGE BAY A CONDOMINIUM UNIT 37102 $358 $1,055 $1,412.6500 26145000052 WANGARD, JAMES=& LINDA COACH HOMES I AT HERITAGE BAY A CONDOMINIUM UNIT 37201 $358 $1,055 $1,412.6500 26145000088 CRIMMINS, LORI A COACH HOMES I AT HERITAGE BAY A CONDOMINIUM UNIT 37202 $358 $1,055 $1,412.6500 26145000101 KOZLOWSKI, LOUIS F=& SHIRLEY F COACH HOMES I AT HERITAGE BAY A CONDOMINIUM UNIT 38101 $358 $1,055 $1,412.6500 26145000127 J A BOSTATER REV TRUST COACH HOMES I AT HERITAGE BAY A CONDOMINIUM UNIT 38102 $358 $1,055 $1,412.6500 26145000143 ORS', PHILIP G=& ELIZABETH T COACH HOMES I AT HERITAGE BAY A CONDOMINIUM UNIT 38201 $358 $1,055 $1,412.6500 26145000169 PAUL, BRIAN G COACH HOMES I AT HERITAGE BAY A CONDOMINIUM UNIT 38202 $358 $1,055 $1,412.6500 26145000185 MCNEILA, MICHAEL=& ANN COACH HOMES I AT HERITAGE BAY A CONDOMINIUM UNIT 39101 $358 $1,055 $1,412.6500 26145000208 JORDHAMO, GEORGE M=& SUSAN W COACH HOMES I AT HERITAGE BAY A CONDOMINIUM UNIT 39102 $358 $1,055 $1,412.6500 26145000224 JEFFREY S NATHAN REV TRUST COACH HOMES I AT HERITAGE BAY A CONDOMINIUM UNIT 30201 $358 $1,D56 $1,412.6500 26145000240 F J CASCERCERI REV TRUST COACH HOMES I AT HERITAGE BAY A CONDOMINIUM UNIT 39202 $358 $1,055 $1,412.6500 26145000266 MCMONAGLE, THOMAS COACH HOMES I AT HERITAGE BAY A CONDOMINIUM UNIT 40101 $358 $1,055 $1,412.6500 26145000282 NEVILLE, MARK E=& DEBORAH COACH HOMES I AT HERITAGE BAY A CONDOMINIUM UNIT 40102 $358 $1,055 $1,412.6500 26145000305 CAFFLA, LLC COACH HOMES I AT HERITAGE BAY A CONDOMINIUM UNIT 40201 $358 $1,055 $1,412.6500 26145000321 CARNAGGIO, ANTHONY V COACH HOMES I AT HERITAGE BAY A CONDOMINIUM UNIT 40202 $358 $1,055 $1,412.6500 26145000347 ARNOLD, ROBERT T=& LISA COACH HOMES I AT HERITAGE BAY A CONDOMINIUM UNIT 41101 $358 $1,055 $1,412.6500 26145000363 DUMAIS, ROBERT HENRY COACH HOMES I AT HERITAGE BAY A CONDOMINIUM UNIT 41102 $358 $1,055 $1,412.6500 2614.5000389 GEORGE, JEFF=& JOAN COACH HOMES I AT HERITAGE BAY A CONDOMINIUM UNIT 41201 $358 $1,055 $1.412.6500 Heritage BaV'17-18 Assessment Roll Parcel ID Development Type 0 & M Debt Total 26145000402 WOOLF, STANLEY=& CAROL S COACH HOMES I AT HERITAGE BAY A CONDOMINIUM UNIT 41202 $358 $1,055 $1,4126500 26145000428 CHLAUPEK, TODD D=& BARBARA K COACH HOMES I AT HERITAGE BAY A CONDOMINIUM UNIT 42101 $358 $1,055 $1,412.6500 26145000444 PAVLAK, JOHN B=& DEBBIE COACH HOMES I AT HERITAGE BAY A CONDOMINIUM UNIT 42102 S358 $1,055 $1,412.6500 26145000460 CROSS, ORVAL E COACH HOMES I AT HERITAGE BAY A CONDOMINIUM UNIT 42201 5358 $1,055 $1,412.6500 26145000486 STANLEY, BRUCE M=& DIANE M COACH HOMES I AT HERITAGE BAY A CONDOMINIUM UNIT 42202 5358 $1,055 $1,412.6500 26145000509 OBRIEN, ROBERT E_& MARY P COACH HOMES I AT HERITAGE BAY A CONDOMINIUM UNIT 43101 S358 $1,055 $1,412.6500 26145000525 LAPORTA, JOHN M=& LINDA COACH HOMES I AT HERITAGE BAY A CONDOMINIUM UNIT 43102 5358 $1,055 $1412.6500 26145000541 K L NORTHON REV LIV TRUST COACH HOMES I AT HERITAGE BAY A CONDOMINIUM UNIT 43201 5358 $1,055 $1,412.6500 26145000567 LAUBERTE, PAUL=& DEBORAH L COACH HOMES I AT HERITAGE BAY A CONDOMINIUM UNIT 43202 5358 $1,055 $1,412.6500 26145000583 GEIGER, JEFFREY M=& CONSTANCE COACH HOMES I AT HERITAGE BAY A CONDOMINIUM UNIT 44101 S358 $1,055 $1,412.6500 26145000606 MYTROW ITZ III, JOHN=& SUSAN E COACH HOMES I AT HERITAGE BAY A CONDOMINIUM UNIT 44102 5358 $1,055 $1,412.6500 26145000622 SCHUMAN, THOMAS=& FLORENCE COACH HOMES I AT HERITAGE BAY A CONDOMINIUM UNIT 44201 $358 $1,055 $1,412.6500 26145000648 LEILA D WANNA TRUST COACH HOMES I AT HERITAGE BAY A CONDOMINIUM UNIT 44202 3358 $1,055 $1,412.6500 26145000664 SMOKO, RONALD L=& ANGELA COACH HOMES I AT HERITAGE BAY A CONDOMINIUM UNIT 45101 5358 $1,055 $1,412.6500 26145000680 DOUGHTY, PAUL=& SHELLEY COACH HOMES I AT HERITAGE BAY A CONDOMINIUM UNIT 45102 5358 $1,055 $1,412.6500 26145000703 BROOK, JAMES S=& LAURA L COACH HOMES I AT HERITAGE BAY A CONDOMINIUM UNIT 45201 S358 $1,055 $1,412.6500 26145000729 ST PIER, DEAN A=& LYNEA A COACH HOMES I AT HERITAGE BAY A CONDOMINIUM UNIT 45202 $358 $1,055 $1,4126500 26145000923 ROGERS, BEULAH H COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 46101 5358 $1,055 $1,412.6500 26145000949 DESENS, MICHAEL A=& TERRI L COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 46102 5358 $1,055 $1,412.6500 26145000965 SCHAAB, MATTHEW P COACH HOMES It AT HERITAGE BAY A CONDOMINIUM UNIT 46201 S358 $1,055 $1,412.6500 26145000981 DECHMAN TR, DAVID A COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 46202 $358 $1,055 $1,412.6500 26145001003 VEENEMAN, JOHN P COACH HOMES it AT HERITAGE BAY A CONDOMINIUM UNIT 47101 $358 $1,055 $1,412.6500 26145001029 GUDOFSKY, TERRENCE COACH HOMES 11 .AT HERITAGE BAY A CONDOMINIUM UNIT 47102 $358 $1,055 $1,412.6500 26145001045 BAILEY, DAVID S=& JACKIE T COACH HOMES 11 AT HERITAGE BAY A CONDOMINIUM UNIT 47201 $358 $1,055 $1,412.6500 26145001061 LEWIS, DANIEL H=& DIANE M COACH HOMES 11 AT HERITAGE BAY A CONDOMINIUM UNIT 47202 $358 $1,055 $1,412.6500 26145001087 BOLLINGER, EDWARD P COACH HOMES It AT HERITAGE BAY A CONDOMINIUM UNIT 48101 $358 $1,055 $1,412.6500 26145001100 CHESHAM, CHARLOTTE COACH HOMES 11 AT HERITAGE BAY A CONDOMINIUM UNIT 48102 $358 $1,055 $1,412.6500 26145001126 LALA, JOHN F=& PATRICIA COACH HOMES 11 AT HERITAGE BAY A CONDOMINIUM UNIT 48201 $358 $1,D55 $1,412.6500 26145001142 YUHAS, ANDREW B=& VALARIE T COACH HOMES 11 AT HERITAGE BAY A CONDOMINIUM UNIT 48202 $358 $1,055 $1,412.6500 26145001168 HASKELL, ZOE E COACH HOMES 11 AT HERITAGE BAY A CONDOMINIUM UNIT 49101 $35B $1,055 $1.412.6500 26145001184 GRAND, BARBARA COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 49102 $358 $1,055 $1 4126500 26145001207 GRAYEM, JAMES E=& CHERYL L COACH HOMES 11 AT HERITAGE BAY A CONDOMINIUM UNIT 49201 $35B $1,055 $1,412.6500 25145001223 MCWHERTER, KENT C=& CONNIE S COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 49202 $358 $1,055 $1,412.6500 26145001249 HISCOCK FAMILY TRUST COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 50101 $358 $1,055 $1,412.6500 26145001265 HOCTOR, MADELON S COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 50102 $35B $1,055 $1,412.6500 26145001281 ODOCKER, TERRY E COACH HOMES It AT HERITAGE BAY A CONDOMINIUM UNIT 50201 $358 $1,055 $1,412.6500 26145001304 LEMONS, JAMES R=& SUZANNE COACH HOMES 11 AT HERITAGE BAY A CONDOMINIUM UNIT 50202 $358 $1,055 $1,412.6500 26145001320 PARSONS, ERIC COACH HOMES 11 AT HERITAGE BAY A CONDOMINIUM UNIT 51101 $358 $1,055 $1,412.6500 28145001346 HANNAN, TERENCE M COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 51102 $358 $1,055 $1,412.6500 26145001362 TRAINER 111, JOHN WILLIAM M COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 51201 $358 $1,055 $1,412.6500 26145001388 RONALD D SLEITER REV TRUST COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 51202 $358 $1,055 $1,412.6500 26145001401 PIZZARELLO. JAMES J COACH HOMES 11 AT HERITAGE BAY A CONDOMINIUM UNIT 52101 $358 $1,055 $1,412.6500 26145001427 LIBERTY TURKEY FARM L C COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 52102 $358 $1,055 $1,412.6500 26145001443 BRADLEY TR, JAMES S=& JOYCE E COACH HOMES 11 AT HERITAGE BAY A CONDOMINIUM UNIT 52201 $358 $1,055 $1,412.6500 26145001469 STOUT JR, RICHARD W COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 52202 $35B $1,055 $1,412.6500 26145001485 BOMHOLT, KEITH T COACH HOMES 11 AT HERITAGE BAY A CONDOMINIUM UNIT 53101 $358 $1,055 $1,412.6500 26145001508 OSTROWSKI, JOHN C=& ARLEEN R COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 53102 $358 $1,055 $1412.6500 26145001524 VAN KLEECK, SHARON L COACH HOMES 11 AT HERITAGE BAY A CONDOMINIUM UNIT 53201 $358 $1,055 $1,412.6500 2614.5001540 MACKOW, ANTHONY=& HILDA COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 53202 $358 $1,055 $1,412.6500 26145001566 RICE TAYLOR REALTY TRUST COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 54101 $358 $1,055 $1.412.6500 26145001582 MILLER, JACK S COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 54102 $358 $1,055 $1,412.6500 26145001605 RALPH, SALLYJ COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 54201 $358 $1,055 $1,412.6500 26145001621 GAVARIS, CHRIS J=& SHELLEY J COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 54202 $358 $1,055 $1,412.6500 26145001647 STEVEN EUGENE BERRY REV TRUST COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 55101 $358 $1,055 $1,412.6500 26145001663 WALSH, MAUREEN COACH HOMES it AT HERITAGE BAY A CONDOMINIUM UNIT 55102 $358 $1,055 $1.412.6500 26145001689 DESILVA JR, DERRICK M COACH HOMES It AT HERITAGE BAY A CONDOMINIUM UNIT 55201 $358 $1,055 $1,412.6500 26145001702 KUCHARIK, PETER=& MARY ELLEN COACH HOMES It AT HERITAGE BAY A CONDOMINIUM UNIT 55202 $358 $1,055 $1,412.6500 26145001728 GOODWIN, ROBERT D=& CARLA COACH HOMES 11 AT HERITAGE BAY A CONDOMINIUM UNIT 56101 $358 $1,055 $1,412.6500 26145001744 PRZYBYLOSKI FAMILY LIV TRUST 'COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 56102 $358 $1,055 $1,412.6500 26145001760 SMITH, MICHAEL M=& LUCIENNE E COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNI1 56201 $358 $1,055 $1,412.6500 26145001786 BURNS FAMILY TRUST COACH HOMES It AT HERITAGE BAY A CONDOMINIUM UNIT 56202 $358 $1,055 $1,412.6500 26145001609 MAJEWSKI, EMELDA J=& THOMAS A COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 57101 $358 $1,055 $1,412.6500 26145001825 MELECO, VINCENT=& KAREN COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 57102 $358 $1,055 $1,412.6500 26145001841 BACA, DENNIS A COACH HOMES 11 AT HERITAGE BAY A CONDOMINIUM UNIT 57201 $358 $11D55 $1,412.6500 26145001867 GOUVIS, JAMES P COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 57202 $358 $1,055 $1,412.6500 26145001883 MARY LEE PARISI REV TRUST COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 58101 $358 $1,055 $1,412-6500 26145001906 SANDRA S LAGER REV TRUST COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 58102 $358 $1,055 $1,412.6500 26145001922 AOUAXCHANGE LLC COACH HOMES 11 AT HERITAGE BAY A CONDOMINIUM UNIT 58201 $358 $1,055 $1,412.6500 26145001948 ATOLS, SANDRA L COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 58202 $358 57,055 $1,412.6500 26145001964 D R HEDEN & J M HEDEN RV TRUST COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 59101 $358 $1,055 $1,412.6500 26145001980 NELSON TR, DONALD E=& SUSAN J COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 59102 $358 S1,055 $1,412.6500 26145002002 TERRIO, THOMAS M=& THERESA M COACH HOMES it AT HERITAGE BAY A CONDOMINIUM UNIT 59201 $358 $1,055 $1,412.6500 26145002028 RAJDA, MALGORZATA=& MIROSLAW COACH HOMES 11 AT HERITAGE BAY A CONDOMINIUM UNIT 59202 $358 $1,055 $1,412.6500 26145002044 NETTLETON, JOHN=&'VALARIE COACH HOMES it AT HERITAGE BAY A CONDOMINIUM UNIT 50101 $358 $1,055 $1,412.6500 26145002060 ROSS INVESTMENT PROPERTIES LLC COACH HOMES It AT HERITAGE BAY A CONDOMINIUM UNIT 50102 $355 $1,055 $1,412.6500 Heritage Bay'17-18 Assessment Roll Parcel ID Develooment Tvpe O & M Debt Total 26145002086 10538 SMOKEHOUSE BAY NMN TRUST COACH HOMES It AT HERITAGE BAY A CONDOMINIUM UNIT 60201 $358 $1,055 $1,412.6500 26145002109 SULLIVAN, ROBERT COACH HOMES 11 AT HERITAGE BAY A CONDOMINIUM UNIT 60202 $358 $1,055 $1,412.6500 26145002125 ORSI, PHILIP G=& ELIZABETH T COACH HOMES 11 AT HERITAGE BAY A CONDOMINIUM UNIT 61101 $358 $1,055 $1,412.6500 26145002141 STRAUB, PHILLIP WALTER COACH HOMES It AT HERITAGE BAY A CONDOMINIUM UNIT 61102 $358 $1,055 $1,412.6500 26145002167 STAPLES, RICHARD P COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 61201 $358 $1,055 $1,412.6500 26145002183 ZINGARO, RALPH J COACH HOMES 11 AT HERITAGE BAY A CONDOMINIUM UNIT 61202 $358 $1,055 $1,412.6500 26145002206 MCLEAN REVOCABLE TRUST COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 62101 $358 $1,055 $1,412.6500 26145002222 KRIEGER, MICHAEL B=& JUDY M COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 62102 $358 $1,055 $1,412.6500 26145002248 RICHARDSON, DAVID H COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 62201 $358 $1,055 $1,412.6500 26145002264 BRUCHANSKI, KENNETH=& SUSAN C COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 62202 $358 $1,055 $1,412.6500 26145002280 NOWKA, STERLING W=& LOUISE A COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 63101 $358 $1,055 $1,412.6500 26145002303 DLH FAMILY TRUST COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 63102 $358 $1,055 $1,412.6500 26145002329 MURRAY JR, THOMAS R=& KAREN S COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 63201 $358 $1,055 $1,412.6500 26145002345 MATTHEWS, JOHN C=& LINDA E COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 63202 $358 $1,055 $1,412.6500 26145002361 HORTON, KEVIN M=& ANN K COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 64101 $358 $1,055 $1,412.6500 26145002387 MCCUAIG, PETER=& DEBORAH COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 64102 $358 $1,055 $1,412.6500 26145002400 MASTRANGELO, NORGE R COACH HOMES it AT HERITAGE BAY A CONDOMINIUM UNIT 64201 $358 $1,055 $1,412.6500 26145002426 ZUCCALA, MICHAEL J COACH HOMES 11 AT HERITAGE BAY A CONDOMINIUM UNIT 64202 $358 $1,055 $1,412.6500 26145002442 SICA JR, SAMUEL M COACH HOMES It AT HERITAGE BAY A CONDOMINIUM UNIT 65101 $358 $1,055 $1,412.6500 26145002468 LANGAN, MARTIN L=& CAROLYN P COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 65102 $358 $1,055 $1,412.6500 26145002484 HOLLINDEN, GERALD A=& CHERYL A COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 65201 $358 $1,055 $1,412.6500 26145002507 ZAJAC. MORTIMER D=& BARBARA M COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 65202 $358 $1,055 $1,412.6500 26145002523 MOUFAWAD, SAMI E_& COLETTE G COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 66101 $358 $1,055 $1,412,6500 26145002549 HECK, KARL T=& PENNY L COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 66102 $358 $1,055 $1,412.6500 26145002565 MORSE, DANIEL F COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 66201 $358 $1,055 $1,412.6500 26145002581 KLEIN, JOHN R COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 66202 $358 $1,055 $1,4126501) 26145002004 VERMEULEN, JAMES=& PATRICIA COACH HOMES It AT HERITAGE BAY A CONDOMINIUM UNIT 67101 $358 $1,055 $1,412.6500 26145002620 ADI, AHMAD M COACH HOMES 11 AT HERITAGE BAY A CONDOMINIUM UNIT 67102 $358 $1,055 $1,412.6500 26145002646 GOFFE, PETER COACH HOMES 11 AT HERITAGE BAY A CONDOMINIUM UNIT 67201 $358 $1,055 $1,412,6500 26145002662 CLARK, WILLIAM R=& LINDA O COACH HOMES II AT HERITAGE BAY A CONDOMINIUM UNIT 67202 $358 $1,055 $1,412.6500 26145003027 BALDW IN, MARK=& LINDA MARIE COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $3.58 $1,055 $1,412.6500 26145003043 BRUNEAU ET AL, RAYMOND COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $358 $1,055 51,412-6500 26145003069 PAUL, STEVEN W=& ELIZABETH J COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $358 $1,055 $1,412.6500 26145003085 BENJAMIN, GERALD COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM. $358 $1,055 $1.412.6500 26145003108 BROMLEY, ROBERT G=& KAREN M COACH HOMES III At HERITAGE BAYA PHASE CONDOMINIUM $358 $1,055 $1,412.6500 26145003124 LACZ, JOHN J=& THERESA L COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $358 $1,055 $1.412.6500 26145003140 DOMMES, ALAN J=& KRISTINA M COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $358 $1,055 $1,412.6500 26145003166 ARCIERO, MICHAEL COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $358 $1,055 $1,412.6500 2 61 4500 31 82 KJELSTAD, MICHAEL J=& JUDITH A COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $358 $1,055 $1,412,6500 26145003205 GRIECO, ANNA COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $358 $1,055 $1,412,6500 26145003221 CHERUNDOLO, ROBERT F COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $358 $1,055 $1.412,65OU 26145003247 SACCO JR, GEORGE J COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $358 $1,055 $1,412.6500 26145003263 PAQUETTE, PAUL S=& LINDA K COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $358 $1,055 $1,412,6500 26145003289 LICATA, ALFONSO=& PINA COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $358 $1,055 $1,412,6500 26145003302 ROSEMARY E MCCARTHY TRUST COACH HOMES III AT HERITAGE BAY PHASE CONDOMINIUM $358 $1,055 $1,412.6500 26145003328 FIVES, GERALD J=& SOPHIA COACH HOMES III AT HERITAGE BAY PHASE CONDOMINIUM $358 $1,055 $1,412.6500 26145003344 CAROLE J LISSON 1907 TRUST COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $358 $1,055 $1,412.6500 26145003360 NOLL FAMILY TRUST COACH IIOMES III AT HERITAGE BAY PHASE CONDOMINIUM $358 $1,055 $1,412,6500 25145003386 WAGNER, LINDA COACH HOMES III AT HERITAGE BAY PHASE CONDOMINIUM $358 $1,055 $1,412,6500 26145003409 PURKAR, KAREL COACH HOMES III AT HER[ IAGE BAY PHASE CONDOMINIUM $358 $1,055 $1,412.6500 26145003425 STEWART, RYAN M COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $358 $1,055 $1.412.6500 26145003441 EATON, EDMOND=& SUZANNE COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $358 $1,055 $1,412.6500 26145003467 KALIE, RONALD M=& SANDRA S COACH HOMES ill AT HERITAGE BAY PHASE CONDOMINIUM $358 $1,055 $1,412.6500 26145003483 FREY, VERNON=& SUSAN COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $358 $1,055 $1,412.6500 26145003506 BUDREWIC7_, CARL W=&DEBRA A COACH HOMES III A I HERITAGE BAY A PHASE CONDOMINIUM $358 $1,055 $1,412.6500 26145003522 DOLORES A ZIEGLER LIV TRUST COACH HOMES Iii AT HERITAGE RAY PHASE CONDOMINIUM $358 $1,055 $1,412.6500 26145003548 KOVALICK, GEORGE K-& SUSAN M COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $358 $1,055 $1,412.6500 26145003564 DUBESTER, ROBERT G COACI-t HOMES Ili AT HERITAGE BAY A PHASE CONDOMINIUM $358 $1,055 $1,412.6500 26145003580 WILLIAM C BERRY IRREV TRUST COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $358 $1,055 $1,412.6500 26145003603 *ES WILSON FAMILY TRUST COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $358 $1,055 $1,412.6500 26145003629 FOLTZ, DAVID THOMAS COACH HOMES III AT HERITAGE RAY PHASE CONDOMINIUM $358 $1,055 $1,412.6500 26145003645 JOSEPH J HANZEK REV TRUST COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $358 S1,055 $1,412.6500 25145003661 DONALD P NOACK LIV TRUST COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $358 $1,055 $1,412.6500 25145003687 BRATHAUER, PETER COACH HOMES III AT HERITAGE BAY PHASE CONDOMINIUM $358 $1,055 $1,412.6500 26145003700 LAURIE M HENDRICKS TRUST COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $358 $1,055 $1,412.6500 26145003726 NIZZARDO, ANTHONY=& PAULA COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $358 SL055 $1,412.6500 26145003742 LILLY JR, DENNIS=& CINDY L COACH HOMES III AT HERITAGE BAY PHASE CONDOMINIUM $358 S1,055 $1,412.6500 26145003768 THOMPSON, BRENT=& SUSAN COACH HOMES Iii AT HERITAGE BAY A PHASE CONDOMINIUM $358 S1,055 $1,412.6500 25145003784 COEN TR, CANDICE L COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $358 $1,055 $1,412.6500 26145003807 THATER, WILLIAM C=& JUDITH A COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $358 $1,055 $1,412.6500 26145003823 BENBOW, ROBERT T=& THERESA W COACH HOMES III AT HERITAGE SAY PHASE CONDOMINIUM $353 $1,055 $1,412.6500 26145003849 LEVASSEUR, NICOLE COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $358 $1,055 $1.4126500 26145003865 PEARSON, JOHN R=& KAREN E COACH HOMES III AT HERITAGE BAY PHASE CONDOMINIUM $358 $1,055 $1,412.6500 26145DO3881 DEFENDIS, DAVID W COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $358 $1,055 $1,412.6500 26145003904 DICKSON, BRIAN=& LOIS COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $358 $1,055 $1,412.6500 Heritage Bay'17-18 Assessment Roll Parcel ID Development Type O & M Debt Total 26145003920 KIELTY, JAMES P=& KAREN M COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $358 $1,055 $1.412.6500 26145003946 ZUCKER, DANA W COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $358 $1,055 $1,412.6500 26145003962 TROTZIG, JOSEPH L=& COYLA J COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $358 $1,055 $1,412.6500 26145003988 JAMES F MCCULTY REV LIV TRUST COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $358 $1,055 $1,412.6500 26145004000 DALEY JR, FREDERICK M COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $358 $1,055 $1,412.6500 26145004026 WALBY, BRIAN R=& SANDRA L COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $358 $1,055 $1,412.(1500 26145004042 HART, RAYMOND G=& PATRICIA M COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $358 $1,055 $1,412.6500 26145004068 STEWART, ROBERT G=& BARBARA A COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $358 $1,055 $1,412.6500 26145004084 FRACASSO, ANTONIO COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $358 $1,055 $1,412.6500 26145004107 RASMUSSEN, DWIGHT B COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $358 $1,055 $1,412.6500 26145004123 MANCINI FAMILY TRUST -2013 COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $358 $1,055 $1.412.6500 26145004149 DANUNZ ENTERPRISE LLC COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $358 $1,055 $1,412.6500 26145004165 DILL, RICHARD J COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $358 $1,055 $1.412.6500 26145004181 JOSEPH P DANNUNZIO RiL TRUST COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $358 $1,055 $1,412.6500 26145004204 MELLON, CHRIS TOPHER=& AMY COACH HOMES III AT HERITAGE BAY A PHASE CONDOMINIUM $358 $1,055 $1,412.6500 49660060027 HERITAGE BAY CMNTY DEV DIST HERITAGE BAY UNIT THREE TRACT LB -1 $0 SO 50.0000 49660060043 HERITAGE BAY CMNTY DEV DIST HERITAGE BAY UNIT THREE TRACT LB -2 $0 SO 50.0000 49660060069 HERITAGE BAY GOLF & COUNTRY HERITAGE BAY UNIT THREE TRACT R-1 $0 SO $0.0000 49660061026 BRISEBOIS, DEBORAH HER,"TAGS BAY Utq/T THREE, ESCAMBIA BAY COURT REPLAT $358 $2,363 $2,720.7400 49660061042 PETER J KRUG REVOCABLE TRUST HERffA0E P3AYUNt7 7NREZ_ ESCAMBIA BAY COURT REPLAT $358 $2,363 $2,720.7400 49660061068 JONES II, HAROLD DEAN HERiTAGE P,AY UVtT THREE. ESCAMBIA BAY COURT REPLAT $358 $2,363 $2,720.7400 49660061084 SLEITER LIVING TRUST 7HRE.E. ESCAMBIA BAY COURT REPLAT $358 $2,363 $2,720.7400 49060061107 REESE, GAIL M fdE.<;TAGE BAY VA` T THREE ESCAMBIA BAY COURT REPLAT $358 $2,363 $2,720.7400 49660061123 BERES, JEFFREY NHERt T,4as7 f3dtYt?Adf?"7"HRhE ESCAMBIA BAY COURT REPLAT $358 $2,363 $2,720.7400 49660061149 PRATSCHER, GARY W=& MAUREEN C p?LRr{A ac 8112 UNIff TfiRfE ESCAMBIA BAY COURT REPLAT $358 $2,363 $2,720.7400 49660061165 DIVGI, AST B=& ARATI A NERf7AGF 84Y UNl7 'THRt ,'F' ESCAMBIA BAY COURT REPLAT $358 $2,363 $2,720.7400 49660061181 BRADY, STEPHEN P=& CYNTHIA L ffER"TAGE BY rJAH"' 1HRE-E ESCAMBIA BAY COURT REPLAT $358 $2,363 $2,720.7400 49660061204 ROGERS, MICHAEL JAMES F1ERiiA BA UNIT J'HRTS= ESCAMBIA BAY COURT REPLAT $358 $2,363 $2,720.7400 49660061220 BIZZARRO, LOUIS R gERffAGE RAY 0,VfT THRcf ESCAMBIA BAY COURT REPLAT $358 $2,363 $2,720.7400 49660061246 O'KEEFE, GLORIA CATHERINE HERRAGE- RAYUVT T64REE, ESCAMBIA BAY COURT REPLAT $358 $2,363 $2,720.7400 49660061262 SACCO JR, GEORGE J H. 1T7 0,f,.` 3.4Y 1iN1T7s;fd66 ESCAMBIA BAY COURT REPLAT $358 $2,363 $2,720.7400 49660061288 JOHNSON, GARY M W-r<jTAGE € AYVNiT T/iRfE ESCAMBIA BAY COURT REPLAT $358 $2,363 $2,720.7400 49660061301 PETRILLO JR, CHARLES J HERiTA% af"TAYONIT THREE ESCAMBIA BAY COURT REPLAT $358 $2,363 $2,720.7400 49660061327 LUSURIELLO, ANN JUDITH HERIJ 'AG& BAY FJNI,' TNR£:% ESCAMBIA BAY COURT REPLAT $358 $2,363 $2,720.7400 49660061343 JONES, RONALD CHARLES HERHAGE BAY UN,'r THREE ESCAMBIA BAY COURT REPLAT $358 $2,363 $2,720.7400 49660061369 JOHNSON, ROBERT G=& GERRI A NERfTAGC b.4 Y i?FdfT '1'HR,58' ESCAMBIA BAY COURT REPLAT $358 $2,363 $2,720.7400 406660061385 SCHMIDT, MICHAEL JOHN HFRiTAGES?A Y U1VIT THREt-' ESCAMBIA BAY COURT REPLAT $358 $2,363 $2,720.7400 49660061408 FULLER, JEFFREY J HEYtJTAGL" EJAY UNIT THRrL. ESCAMBIA BAY COURT REPLAT $358 $2,363 $2,720.7400 49660061424 SUSKO, JOHN G=& ROMUALDA M f11HfVT ,3F BAY WOIT THREE ESCAMBIA BAY COURT REPLAT 5358 $2,363 $2,720.7400 49660061440 BAVA, THOMAS K=& ANITA A HERITAGE HAYLWTi" 7HHEE ESCAMBIA BAY COURT REPLAT $358 $2,363 $2,720.7400 49660061466 FOSTER, GRANVILLE J=& JANICE HFRi fAC'F DA Y 4iN1T THRFF" ESCAMBIA BAY COURT REPLAT $358 $2,363 $2,720.7400 49660061482 BONNIE M DEAN TRUST HERITAGE BAY UNIT THREE ESCAMBIA BAY COURT REPLAT $358 $2,363 $2,720.7400 49660061505 TIMTE, FRANK W=& JACQUELINE A HERITAGE BAY UNIT THREE ESCAMBIA BAY COURT REPLAT $358 $2,363 $2,720.7400 49660061521 JOHNSRUD, KEVIN=& MARY HERITAGE BAY UNIT THREE ESCAMBIA BAY COURT REPLAT $358 $2,363 $2,720.7400 49660061547 SKOPAK, THEODORE C HERITAGE BAY UNIT THREE ESCAMBIA BAY COURT REPLAT $358 $2,363 $2,720.7400 49660071524 HERITAGE BAY CMNTY DEV DIST HERITAGE BAY TRACT C $0 sc 50.0000 49660071540 HERITAGE BAY GOLF & COUNTRY HERITAGE BAY TRACT D $0 SO 56.0000 49060072044 HERITAGE BAY GOLF & COUNTRY HERITAGE BAY TRACT E $0 SO 50.0000 49660073548 HERITAGE BAY GOLF & COUNTRY HERITAGE BAY TRACT GC -1 $0 S0 $0.0000 49660073564 HERITAGE BAY GOLF & COUNTRY HERITAGE BAY TRACT GC -2 $0 SO $0.0000 49660073580 HERITAGE BAY GOLF & COUNTRY HERITAGE RAY TRACT GC -3 LESS HERITAGE BAY PHASE TWO -A $0 50 $0.0000 49660073603 HERITAGE BAY GOLF & COUNTRY HERITAGE BAY TRACT GC -4 LESS THAT PORTION DESC IN OR 4362 $0 SO S0.0000 49600073629 HERITAGE BAY GOLF & COUNTRY HERITAGE BAY TRACT GC -5 $0 SO $0.0000 49660073645 HERITAGE BAY GOLF & COUNTRY HERITAGE BAY TRACT GC -6 $0 SO S0.0000 49660073661 HERITAGE BAY GOLF & COUNTRY HERITAGE BAY TRACT GC -7 $0 50 50.0000 49660073687 HERITAGE BAY GOLF & COUNTRY HERITAGE BAY TRACT GC -8 $0 S0 50.0000 49660073700 HERITAGE BAY GOLF & COUNTRY HERITAGE BAY TRACT GC -9 $0 SO $0.0000 49660073726 HERITAGE BAY GOLF & COUNTRY HERITAGE BAY TRACT GC -10 LESS HERITAGE BAY PHASE TWO -A $0 SO $0.0000 49660074246 HERITAGE BAY GOLF & COUNTRY HERITAGE BAY TRACT J LESS THAT PORTION NKA VERANDA VII AT $0 $0 S0.0000 49660075245 HERITAGE BAY CMNTY DEV DIST HERITAGE SAY TRACT L-1 $0 SO 30.0000 49660075261 HERITAGE BAY CMNTY DEV DIST HERITAGE BAY TRACT L-2 $0 SO 30.0000 49660075287 HERITAGE BAY CMNTY DEV DIST HERITAGE BAY TRACT L-3 $0 SO 50.0000 49660075300 HERITAGE BAY CMNTY DEV DIST HERITAGE BAY TRACT L-4 $0 SO $0.0000 49660075326 HERITAGE BAY CMNTY DEV DIST HERITAGE BAY TRACT L-5 LESS THAT PORTION DESC IN OR 4362 $0 $0 50.0000 49660075342 HERITAGE BAY CMNTY DEV DIST HERITAGE BAY TRACT L-6 LESS HERITAGE BAY PHASE TWO -A 50 50 50.0000 49660075368 HERITAGE BAY CMNTY DEV DIST HERTIAGE BAY TRACT 1-7 LESS HERITAGE BAY PHASE TWO -A $0 SO 50.0000 49660075384 HERITAGE BAY CMNTY DEV DIST HERITAGE BAY TRACT L-8 $0 SO 50.0000 49660075407 HERITAGE BAY CMNTY DEV DIST HERITAGE BAY TRACT L-0 $0 - $0 50.0000 49660075423 HERITAGE BAY CMNTY DEV DIST HERITAGE BAY TRACT L-10 $0 $0 50.0000 49660075449 HERITAGE BAY CMNTY DEV DIST HERITAGE BAY TRACT L-11 $0 $0 50.0000 49660075465 HERITAGE BAY CMNTY DEV DIST HERITAGE BAY TRACT L-12 $0 SO 56.0000 49660075481 HERITAGE BAY CMNTY DEV DIST HERITAGE BAY TRACT L-13 $0 SO 50.0000 49660075504 HERITAGE BAY CMNTY DEV DIST HERITAGE BAY TRACT L-14 $0 SO S0.0000 49660075520 HERITAGE BAY CMNTY DEV DIST HERITAGE BAY TRACT L-15 $0 30 $0.0000 49660075546 HERITAGE BAY CMNTY DEV DIST HERITAGE BAY TRACT L-16 $0 50 30.0000 Heritage BaV'17-18 Assessment Roll Parcel ID Development Twe O & M Debt Total 49660075562 HERITAGE BAY CMNTY DEV DIST HERITAGE BAY TRACT L-17 $0 $0 $0.0000 49660075588 HERITAGE BAY CMNTY DEV DIST HERITAGE BAY TRACT L-18 $0 $0 $0.0000 49660075601 HERITAGE BAY CMNTY DEV DIST HERITAGE BAY TRACT L-19 $0 $0 $0.0000 4966oD75627 HERITAGE BAY CMNTY DEV DIST HERITAGE BAY TRACT L-20 $0 $0 $0.0000 49660075643 HERITAGE BAY CMNTY DEV DIST HERITAGE BAY TRACT L-21 $0 $0 $0.0000 49660075669 HERITAGE BAY CMNTY DEV DIST HERITAGE BAY TRACT L-22 $0 $0 $0.0000 49660075685 HERITAGE BAY CMNTY DEV DIST HERITAGE BAY TRACT L-23 $0 $0 $0.0000 49660075708 HERITAGE BAY CMNTY DEV DIST HERITAGE BAY TRACT L-24 $0 $0 $0.0000 49660075724 HERITAGE BAY CMNTY DEV DIST HERITAGE BAY TRACT L-25 $0 $0 $0.0000 49660075740 HERITAGE BAY CMNTY DEV DIST HERITAGE BAY TRACT L-26 $0 $0 $0.0000 49660075766 HERITAGE BAY CMNTY DEV DIST HERITAGE BAY TRACT L-27 $0 $0 $0.0000 49660075782 HERITAGE BAY CMNTY DEV DIST HERITAGE BAY TRACT L-28 $0 $0 $0.0000 49660075805 HERITAGE BAY CMNTY DEV DIST HERITAGE BAY TRACT L-29 $0 $0 $0.0000 49660075821 HERITAGE BAY CMNTY DEV DIST HERITAGE BAY TRACT L-30 $D $0 $0.0000 49660075847 HERITAGE BAY CMNTY DEV DIST HERITAGE BAY TRACT L-31 $0 $0 $0.0000 49660075863 HERITAGE BAY CMNTY DEV DIST HERITAGE BAY TRACT LB -1 $0 $0 $0.0000 49660075889 HERITAGE BAY CMNTY DEV DIST HERITAGE BAY TRACT LB -2 $0 $0 $0.0000 49660075902 HERITAGE BAY CMNTY DEV DIST HERITAGE BAY TRACT LB -3 $0 $0 $0.0000 49660075928 HERITAGE BAY CMNTY DEV DIST HERITAGE BAY TRACT LB -4 $0 $0 $0.0000 49660075944 HERITAGE BAY CMNTY DEV DIST HERITAGE BAY TRACT LB -5 $D $0 $0.0000 49660075960 HERITAGE BAY CMNTY DEV DIST HERITAGE BAY TRACT LB -6 $0 $0 $0.0000 49660075986 HERITAGE BAY CMNTY DEV DIST HERITAGE BAY TRACT LB -7 $0 $0 $0.0000 49660076503 HERITAGE BAY GOLF & COUNTRY HERITAGE BAY TRACT N $0 $0 $0.0000 49860077502 HERITAGE BAY CMNTY DEV DIST HERITAGE BAY TRACT Q $0 $0 $0.0000 49660077528 HERITAGE BAY GOLF & COUNTRY HERITAGE BAY TRACT R-1 $D $0 $0.0000 49660077544 HERITAGE BAY GOLF & COUNTRY HERITAGE BAY TRACT R-2 $0 $0 $0-0000 49660077560 HERITAGE BAY GOLF & COUNTRY HERITAGE BAY TRACT R-3 $0 $0 $0.0000 49660077586 HERITAGE BAY GOLF & COUNTRY HERITAGE BAY TRACT R-4 $0 $0 $0.0000 49660077609 HERITAGE BAY GOLF & COUNTRY HERITAGE BAY TRACT R-5 $0 $0 $0.0000 49660078129 COLLIER CNTY HERITAGE BAY TRACT T $D $0 $0.0000 49660078145 COLLIER CNTY HERITAGE BAY TRACT U $0 $0 $0.0000 49660078161 COLLIER CNTY HERITAGE BAY TRACT V $0 $0 $0.0000 49660078187 NIGRO FAMILY PARTNERSHIP HERITAGE BAY LOT 1 $358 $2,552 $2,910.1400 49660078200 EDWARD R MEILNER REV LIV TRUST HERITAGE BAY LOT 2 $358 $2,552 $2,910.1400 49660078226 P C & J P LUDWIG REV TRUST HERITAGE BAY LOT 3 $358 $2,552 $2.910.1400 49660078212 FRED W VAN SENUS REV TRUST HERITAGE BAY LOT 4 $358 $2,552 $2,910.1400 49660078268 WINTER REVOCABLE TRUST HERITAGE BAY LOT 5 $358 $2,552 $2,910.1400 49560078284 WATTERS, JAMES M=& CAROL HERITAGE BAY LOT 6 $358 $2,552 $2,910.1400 49560078307 LECLAIR JR, RUSSELL G=& ANITA HERITAGE BAY LOT 7 $358 $2,552 $2,910.1400 49660078323 SPECK, ROGER W=& SANDRA M HERITAGE BAY LOT 8 $358 $2,552 $2,910.1400 49660078349 GAGNE, DENNIS=& LINDA HERITAGE BAY LOT 9 $358 $2,552 $2,910.1400 49660078365 BRODEUR, RICHARD R=& LINDA R HERITAGE BAY LOT 10 $358 $2,552 $2,910.1400 495600785D1 ROBERTSON, JAMES E_& SHIRLEY M HERITAGE BAY LOT 17 $358 $2,552 $2,910.1400 49660078527 GERALDINE TUFFY TRUST HERITAGE BAY LOT 18 $35B $2,552 $2,910.1400 49660078543 DALTON, WILLIAM F=& SUSAN A HERITAGE BAY LOT 19 $356 $2,552 $2,910.1400 49660078569 ULRICH, GERALD=& DONNA HERITAGE BAY LOT 20 $356 $2,552 $2,910.1400 49660078585 DAME FAMILY TRUST HERITAGE BAY LOT 21 $356 $2,552 $2,910.1400 49560078608 C DANNUNZIO QPR TRUST#2 HERITAGE BAY LOT 22 $356 $2,552 $2,910.1400 49560078747 MURRAY, JOSEPH M HERITAGE BAY LOT 29 $35B $2,552 $2,910.1400 49660078763 OSBORN, LLOYD JOHN HERITAGE BAY LOT 30 $35B $2,552 $2,910.1400 49660078769 HALLBERG, THOMAS M=& JUDITH A HERITAGE BAY LOT 31 $358 $1,494 $1,8.52.1400 49660078802 POLLIO, JOSEPH=& IRENE A HERITAGE BAY LOT 32 $35B $1,494 $1,852.1400 49560078828 MCCREIGHT SR, HUGH BAMFORD HERITAGE BAY LOT 33 $35B $1,494 $1,852.1400 49560078844 TARTAMELLA, LINDA HERITAGE BAY LOT 34 $35B $1,494 $1,852.1400 49660078860 IRONS, JOAN T=& RALPH M HERITAGE BAY LOT 35 $358 $1,494 $1,852.1400 49660078886 BONNIE M DEAN DEC OF TRUST HERITAGE BAY LOT 36 $358 $1,494 $1.852.1400 49660078900 HANSON, RICHARD J=& TERRY L HERITAGE BAY LOT 37 $356 $1,494 $1,852.1400 49660078925 MILLER, RICHARD A & IRMA R HERITAGE BAY LOT 38 $358 $1,494 $1,852.1400 49560078941 HOSELTON, DAN=& KENDAL HERITAGE BAY LOT 39 $358 $1,494 $1,852.1400 49660078967 DALESSANDRD, DAVID A HERITAGE BAY LOT 40 $358 $1,494 $1,852.1400 49660078983 PAZLLC HERITAGE BAY LOT 41 $358 $1,494 $1,852.1400 49660079005 HEENAN, DIANNE MARIE HERITAGE BAY LOT 42 $358 51,494 $1,852.1400 49660079021 BRUCE MICHAEL MAZER LIV TRUST HERITAGE BAY LOT 43 $358 $1,494 $1,852.1400 49660079047 SIAMPOS, VASILI C=& MARY P HERITAGE BAY LOT 44 $358 51,494 $1,852.1400 49660079063 MAY, JOHN CULLEN HERITAGE BAY LOT 45 $358 $1,494 $1,852.1400 49660079089 LIZEN, BRADLEY K HERITAGE BAY LOT 46 5358 51,494 $1,852.1400 40660079102 WORZELLA TR, MARVIN HERITAGE BAY LOT 47 $358 $1,494 $1,852.1400 49660079128 A V & V V PIZZARELLC REV TRUST HERITAGE BAY LOT 48 $358 $1,494 $1,852.1400 49560079144 BROCKSON, JOHN R HERITAGE BAY LOT 49 $358 $1,494 $1,852.1400 49660079160 VIRGINIA H BOONE REV TRUST HERI i AGE BAY LOT 50 $358 $1,494 $1,852.1400 49660079186 MURRAY TR, THOMAS G=& DIANE K HERITAGE BAY LOT 51 $358 $1,494 $1,852.1400 49660079209 SOUCIE, ALLEN L=& MARGARET P HERITAGE BAY LOT 52 $358 $1,494 $1,852.1400 49660079225 GERAGI-ITY, JAMES=&CHRIS HERITAGE BAY LOT 53 $358 $1,494 $1,852.1400 49660079241 NERLING, ARDEN RAYMOND HERITAGE BAY LOT 54 $358 $1,494 $1,852.1400 49660079445 FRANK J CASCERCERI REV TRUST HERITAGE BAY LOT 64 $358 $1,494 $1,852.1400 Heritage Bay'17-18 Assessment Roll Parcel ID Development Type O & M Debt Total 49660079461 VROOM, CHRISTOPHER HAROLD HERITAGE BAY LOT 6.5 $358 $1.494 $1,852.1400 49660079487 RAKOS, KURTIS=& MARY MARGARET HERITAGE BAY LOT 66 $358 $1,494 $1,852.1400 49660079500 BALLYK, JOHN DAVID HERITAGE BAY LOT 67 $358 $1,494 $1,852.1400 49660079526 IAMFIERI JR, FRANCIS A HERITAGE BAY LOT 68 $358 $1,494 $1,652.1400 49560079542 M F & C E PARIS) REV 1RUST HERITAGE BAY LOT 69 $358 $1,494 $1,852.1400 49660079568 KEVIN A SHUGARS REV TRUST HERITAGE BAY LOT 70 $358 $1,494 $1.852.1400 49660079801 CHIARAMONTE REV TRUST HERITAGE BAY LOT 82 $358 $1,494 $1,852.1400 49660079827 HUBBARD FAMILY TRUST HERITAGE BAY LOT 83 $358 $1,494 $1,852.1400 49660079843 SALLY P DOUGLAS REV TRUST HERITAGE BAY LOT 84 $358 $1,494 $1,852.1400 49660079869 ELLEN M BRADLEY REV TRUST HERITAGE BAY LOT 85 $358 $1,494 $1,852.1400 49660079885 HALL, JOHN C=& LINDA D HERITAGE BAY LOT 86 $358 $1,494 $1,B52.1400 49660079908 GRANT, RONALD=& SHEILA HERITAGE BAY LOT 87 $358 $1,494 $1,852.1400 49660079924 ELLEN M BRADLEY REV TRUST HERITAGE BAY LOT 88 $358 $1,494 $1,652.1400 49660079940 HARTKOPF, STEWART=& VIRGINIA HERITAGE BAY LOT 89 $358 $1,494 $1,652.1400 49560079966 NEWPORT 19 TRUST HERITAGE BAY LOT 90 $358 $1,494 $1,852.1400 49660079982 WENGER, PAUL=& JETTE HERITAGE BAY LOT 91 $358 $1,494 $1.852.1400 49660080007 RIOTTO, RICHARD J HERITAGE BAY LOT 92 $358 $1,494 $1,852.1400 49660080023 SALENTINE, DONALD C=& RUTH A HERITAGE BAY LOT 93 $358 $1,494 $1,852.1490 49660080049 SEDAM, JEFFREY R=& BETHANN L HERITAGE BAY LOT 94 $358 $1,494 $1,852.1400 49560080065 HAHN JR, JOHN F=& CAROL L HERITAGE BAY LOT 95 $358 $1,494 $1,852.1400 49660080081 BRODRECHT, ANNE B HERITAGE BAY LOT 96 $358 $1,494 51,8.52.1490 49660080104 STETSON, JAMES R=& SUZANNE T HERITAGE BAY LOT 97 $358 $1,494 $1,852.1400 49660086865 HERITAGE BAY GOLF & COUNTRY HERITAGE BAYPHASE TWO -A TRACT A, LESS THAT PORTION DESC AS $0 SO $09000 49660086962 HERITAGE BAY GOLF & COUNTRY HERITAGE BAY PHASE TWO -A TRACT B. LESS THAT PORTION NKA $0 SO $0.0000 49860087068 HERITAGE BAY GOLF & COUNTRY HERITAGE BAY PHASE TWO -A TRACT GC -1 $0 SO $0.0000 49660087084 HERITAGE BAY CMNTY DEV DIST HERITAGE BAY PHASE TWO -A TRACT LB -1 $0 50 50.0000 49660087107 HERITAGE BAY CMNTY DEV DIST HERITAGE BAY PHASE TWO -A TRACT LB -2 $0 $0 $0.0000 49660087123 BAYVEST LLC HERITAGE BAY PHASE TWO -A TRACT LB -3 $0 50 $O.000O 49660087149 HERITAGE BAY GOLF & COUNTRY HERITAGE BAY PHASE TWO -A TRACT R-1 $0 $0 $0.0000 49860087165 ANDRYK, STEVEN M=& JOLENE E HERITAGE BAY PHASE TWO -A LOT 98 $358 $1,494 $1,852.1400 49660087181 BLEY TR, THOMAS=& KATHLEEN HERITAGE BAY PHASE TWO -A LOT 99 S358 $1,494 51352.1400 49660087204 JOHN F FOLEY REV TRUST HERITAGE BAY PHASE TWO -A LOT 100 $358 $1,494 $1,852.1400 49660087220 HENRY LUNDE REV TRUST HERITAGE BAY PHASE TWO -A LOT 101 $358 $1,494 $1,852.1400 49560087246 ZEISER, JOSEPH B=& CARPAELA HERITAGE BAY PHASE TWO -A LOT 102 $358 $1,494 $1,852.1400 49660087262 LINDA A LAMBERT REV TRUST HERITAGE BAY PHASE TWO -A LOT 103 $358 $1,494 $1,852.1400 49660087288 TROZZO, SALVATORE HERITAGE BAY PHASE TWO -A LOT 104 $358 $1,494 $1,852.1400 49660087301 HUNTER, JOHN D=& DONNA L HERITAGE BAY PHASE TWO -A LOT 105 $358 $1,494 $1,B52.1400 49660087327 ALBARELLI, MICHAEL L=& JOAN M HERITAGE BAY PHASE TWO -A LOT 106 $358 $1,494 $1,852.1400 49660087343 DUBESTER, MICHAEL S HERITAGE BAY PHASE TWO -A LOT 107 $358 $1,494 $1,852.1400 49660087369 EDEN -WALKER, MICHAEL HERITAGE BAY PHASE TWO -A LOT 108 $358 $1,494 $1,852.1400 49660087385 SHELLBERG, PAUL C=& PEGGYA HERITAGE BAY PHASE TWO -A LOT 109 9358 $1,494 $1,852.1480 49660087408 JOHN SCOTT HILLER TRUST HERITAGE BAY PHASE TWO -A LOT 110 $358 $1,494 $1,852.1400 49660087424 ST HILAIRE, PAUL J I-IERITAGE BAY PHASE TWO -A LOT 111 $358 $1,494 $1,852.1400 49560087440 ELLIS, MICHAEL J=& ELIZABETH A HERITAGE BAY PHASE TWO -A LOT 112 $358 $1,494 $1,852.1400 49660087466 MANCINI TR, ADELINE T HERHAGE BAY PHASE TWO -A LOT 113 $358 $1,494 $1,852.1400 49660087482 SCHNEIDER III, CHARLES HERITAGE BAY PHASE TWO -A LOT 114 $358 $1,494 $1,852.1400 49660087505 CHARNLEY, DONNA J HERITAGE BAY PHASE TWO -A LOT 115 $358 $1,494 $1,852.1400 49660087521 GLORIA A JERABEK FAMILY TRUST HERITAGE BAY PHASE TWO -A LOT 116 $358 $1,494 $1,852.1400 49660087547 O'SULLIVAN, JOHN=& MERLE HERITAGE BAY PHASE TWO -A LOT 117 $358 $1,494 $1,852.1400 49660087563 IABONI, GIULIO HERITAGE BAY PHASE TWO -A LOT 118 $358 $1,494 $1,852.1400 49660087589 CANER CELESOGLU M D REV TRUST HERITAGE BAY PHASE TWO -A LOT 119 $358 $1,494 $1,852.1400 49660087602 BARRECA, RONALD S HERITAGE BAY PHASE TWO -A LOT 120 $358 $1,494 $1,852.1400 49660087628 GARTENMAYER, PETER E HERITAGE BAY PHASE TWO -A LOT 121 $358 $1,494 $1,852.1400 49560087544 DISCIULLO, VINCENT A=& LINDA A HERITAGE BAY PHASE TWO -A LOT 122 $358 $1,494 $1,852.1400 49660087660 KILGARD, STEVANA HERITAGE BAY PHASE TWO -A LOT 123 $358 $1,494 $1,852.1400 49660087686 DORGAN, JOHN M=& KRISTIN HERITAGE BAY PHASE TWO -A I OT 124 $358 $1,494 $1,852.1400 49660087709 HAY, ALLEN S-& APRIL A HERITAGE BAY PHASE TWO -A LOT 125 $358 $1,494 $1,852.1400 49060087725 DIAFERIC, FRANK N=& PATRICIA A HERITAGE DAY PHASE TWO -A LOT 126 $358 $1,494 $1,852.1400 49560087741 DONSAVAGE, RICHARD=& MARGARET HERITAGE BAY PHASE TWO -A LOT 127 5358 $1,494 $1,852.1400 49560087757 FARRELL, MICHAEL D=& DONNA M HERITAGE BAY PHASE TWO -A LOT 128 $358 $1,494 $1,852.1400 49660087783 LECCE, ANTHONY=& DENISE HERITAGE BAY PHASE TWO -A LOT 129 $358 $1,494 $1.852.1400 49660087806 R J & W A WERNER REV TRUST HERITAGE BAY PHASE TWO -A LOT 130 $358 $1,494 $1,852.1400 49660087822 BARRETT, EUGENE R=& CHERYL A HERITAGE BAY PHASE TWO -A LOT 131 $358 51,494 $1,852.1400 49560087848 SONTAG JR, WILLIAM H HERITAGE BAY PHASE TWO -A LOT 132 $358 $1,494 $1,852.1400 49660087854 JOHNS] ON FAMILY REV TRUST HERITAGE BAY PHASE TWO -A LOT 133 $358 $1,494 $1,852.1400 49660087880 MILLER, THOMAS J=& LORETTA P HERITAGE BAY PHASE TWO -A LOT 134 $358 $1,494 51.652.1400 49660087903 KEENAN, HARRY=& PAMELA HERITAGE BAY PHASE TWO -A LOT 135 $358 51,494 $1,852.1400 49660087929 RUSSELL, CHARLES R=& GINGER T HERITAGE BAY PHASE TWO -A LOT 136 $358 $1,494 $1,852.1400 49660087945 FRASER JR, DOUGALL C HERITAGE BAY PHASE TWO -A LOT 137 $358 $1,494 $1,852.1400 49560087961 MOWERY, WILLIAM F HERITAGE BAY PHASE TWO -A LOT 138 $358 $1,494 $1,852.1400 49660087987 JAMES R MOORE TRUST HERITAGE BAY PHASE TWO -A LOT 139 $358 $1,494 $1,852.1400 49660068009 MATROOK, NIZAR=& NADA HERITAGE BAY PHASE TWO -A LOT 140 $358 $1,494 $1,852.1400 49660038025 HAMADI, JOE=& SAMAR HERITAGE BAY PHASE TWO -A LOT 141 $358 $1494 $1,852.1400 49660088041 VALENTINI, ANTONIO HERITAGE BAY PHASE TWO -A LOT 142 $358 $1,494 $1,852.1400 49560088067 DIROBERTO, JOSEPH HERITAGE BAY PHASE TWO -A LOT 143 $358 $1,494 $1,852.1400 Heritage Bay'17-18 Assessment Roll Parcel ID Development Tvpe O & M Debt Total 49660088083 PETRAS, CHARLES M=& SHELIA M HERITAGE BAY PHASE TWO -A LOT 144 $358 $1,494 $1,852.1400 49660088106 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BAY A CONDOMINIUM UNIT 918 $358 $703 $1,061.0700 76528902261 JONES TR, WILLIAM D=& SHERRY A TERRACE II AT HERITAGE BAY A CONDOMINIUM UNIT 921 $358 $703 $1,061.0700 76528902287 RICCITELLI, DAVID C=& MARIA C TERRACE II AT HERITAGE BAY A CONDOMINIUM UNIT 922 $358 $703 $1,061.0700 76528902300 LEDUC, CLAUDE=& JOHANNE TERRACE II AT HERITAGE BAY A CONDOMINIUM UNIT 923 $358 $703 $1,061.0700 76528902326 ARCI, LINO=& ITALIA TERRACE II AT HERITAGE BAY A CONDOMINIUM UNIT 924 $358 $703 $1,061.0700 76528902342 MURRAY, JAMES P TERRACE 11 AT HERITAGE BAY A CONDOMINIUM UNIT 925 $358 $703 $1,061.0700 76528902368 BASILONE, FRANK J=& KATHLEEN L TERRACE II AT HERITAGE BAY A CONDOMINIUM UNIT 926 $358 $703 $1,061.0700 76528902384 NOUNEH, IMAD TERRACE II AT HERITAGE BAY A CONDOMINIUM UNIT 927 $358 $703 $1,061.0700 75528902407 BUCHOLTZ, THOMAS R TERRACE II AT HERITAGE BAY A CONDOMINIUM UNIT 928 5358 $703 $1,061.0700 76528902423 CLARKE TSC TERRACE 11 AT HERITAGE BAY A CONDOMINIUM UNIT 931 5358 $703 $1,061.0700 76528902449 GERATY, DENNIS J=& DAWN M TERRACE II AT HERITAGE BAY A CONDOMINIUM UNIT 932 $358 $703 $1,061.0700 76528902465 CAIN, DANIEL T=& SUSAN TERRACE II AT HERITAGE BAY A CONDOMINIUM UNIT 933 $358 $703 $1,061.0700 76528902481 MCINTOSH, DAVID G=& CELIA RUTH TERRACE II AT HERITAGE BAY A CONDOMINIUM UNIT 934 $356 $703 $1,061.0700 76528902504 SIGNORILE, PASQUALE=& MARY TERRACE II AT HERITAGE BAY A CONDOMINIUM UNIT 935 $358 $703 $1,061.0700 76528902520 J & S A ROSZKOWSKI TRUST TERRACE II AT HERITAGE BAY A CONDOMINIUM UNIT 936 $358 $703 $1,061.0700 76528902546 PANOZZO, WILLIAM A=& DEBORAH A TERRACE II AT HERITAGE BAY A CONDOMINIUM UNIT 937 $358 $703 $1,061.0700 76528902562 GARTZELL, JOHAN LARS G'USTAV TERRACE It AT HERITAGF BAY A CONDOMINIUM UNIT 938 $358 $703 $1,061.0700 76528902588 SANSCARTIER, LISE TERRACE II AT HERITAGE BAY A CONDOMINIUM UNIT 941 $358 $703 $1,061.0700 76528902601 MCKAY, WAYNE W=& PATRICIA A TERRACE II AT HERITAGE BAY A CONDOMINIUM UNIT 942 $358 $703 $1,061.0700 76528902627 WILLIAMS, ROGER E_& DEBORAH L TERRACE II AT HERITAGE BAY A CONDOMINIUM UNIT 943 $358 $703 $1,061.0700 76528902643 FILLIPPO, MICHELE B TERRACE It AT HERITAGE BAY A CONDOMINIUM UNIT 944 $358 $703 $1,061.0700 76528902660 TARP BEPN1 LLC TERRACE II AT HERITAGE BAY A CONDOMINIUM UNIT 945 $358 $703 $1,OG1.0700 76528902685 LIMNIOS, DIANA TERRACE II AT HERITAGE BAY A CONDOMINIUM UNIT 946 $358 $703 $1,061.0700 76528903024 PIERCEY-FERDINANDO, TRINA TERRACE III AT HERITAGE BAY A CONDOMINIUM UNIT 1211 $358 $703 $1,061.0700 76528903040 FARABAUGH, SCOTT A TERRACE III AT HERITAGE BAY A CONDOMINIUM UNIT 1212 $358 $703 $1,061.0700 76528903066 ENTRUST CAROLINAS LLC TR TERRACE III AT HERITAGE BAY A CONDOMINIUM UNIT 1213 $358 $703 $1,061.0700 76528903082 CUSETA, MARC J TERRACE III AT HERITAGE BAY A CONDOMINIUM UNIT 1214 $358 $703 $1,061.0700 76528903105 HAWS, GEORGE S=& MARGARET A TERRACE III AT HERITAGE BAY A CONDOMINIUM UNIT 1215 $358 $703 $1,061.0700 76528903121 D'AGOSTINO, RUSSELL J=& GAIL L TERRACE III AT HERITAGE BAY A CONDOMINIUM UNIT 1216 $358 $703 $1,061.0700 76528903147 VINCENT SR, PAUL R TERRACE 111 AT HERITAGE BAY A CONDOMINIUM UNIT 1217 S358 $703 $1,061.0700 76528903163 MOORHEAD, MARK J=& MAUREEN TERRACE III Al HERITAGE BAY A CONDOMINIUM UNIT 1218 $358 $703 $1,061.0700 76528903189 TEMPLIN, ROBERT K TERRACE III AT HERITAGE BAY A CONDOMINIUM UNIT 1221 $358 $703 $1,061.0700 76528903202 JABDOURE, JOSE PAULO=& FIDA TERRACE III AT HERITAGE BAY A CONDOMINIUM UNIT 1222 $358 $703 $1,061.0700 76528903228 R C & L L BARNES REV LIV TRUST TERRACE III AT HERITAGE BAY A CONDOMINIUM UNIT 1223 $358 $703 $1,061.0700 76.528903244 PAGAN, DAMIAN=& YOLANDA TERRACE III AT HERITAGE BAY A CONDOMINIUM UNIT 1224 $358 $703 $1,061.0700 76528903260 GANNON, JAMES=& MARIANNE TERRACE III AT HERITAGE BAY A CONDOMINIUM UNIT 1225 $358 $703 $1,061.0700 76528903286 HURD, DOUGLAS TERRACE III AT HERITAGE BAY A CONDOMINIUM UNIT 1226 $358 $703 $1,061.0700 76528903309 ZANL TI-IOMAS S TERRACE III AT HERITAGE BAY A CONDOMINIUM UNIT 1227 $358 $703 $1,061.0700 76528903325 GALLAGHER, JOHN THOMAS TERRACE 111 AT HERITAGE BAY A CONDOMINIUM UNIT 1228 $358 $703 $1,061.0100 76528903341 DEMOULAS, ARTHUR=& DIANE M TERRACE III AT HERITAGE BAY A CONDOMINIUM UNIT 1231 $358 $703 $1,061.0700 76528903367 JOLLY, ALTON M=& FRANCES H "TERRACE III AT HERITAGE BAY A CONDOMINIUM UNIT 1232 $358 $703 $1,061.0700 76528903383 DEMARCO, MICHAEL P=& NANCY L TERRACE III AT HERITAGE BAY A CONDOMINIUM UNIT 1233 $358 $703 $1,061.0700 76528903400 ENTRUST CAROLINAS LLC TERRACE 111 AT HERITAGE BAY A CONDOMINIUM UNIT 1234 $358 $703 $1,061.0700 76528903422 BOUALI FAMILY REV LIV TRUST TERRACE III AT HERITAGE BAY A CONDOMINIUM UNIT 1235 $358 $703 $1,051.0700 76.528903448 GRAZIANO, JOSEPH=& GARMELA TERRACE III AT HERITAGE BAY A CONDOMINIUM UNIT 1236 $358 $703 $1,061.0700 76528903464 Z12ZO, WILLIAM=& ROSEMARY TERRACE III AT HERITAGE BAY A CONDOMMIUM UNIT 1237 $358 $703 $1.061.0700 76528903480 C E HERTEL 2006 LIVING TRUST TERRACE III AT HERITAGE BAY A CONDOMINIUM UNIT 1238 $358 $703 $1,061.0700 76528903503 FELT[ AM, JAY R TERRACE III AT HERITAGE BAY A CONDOMINIUM UNIT 1241 $358 $703 $1,061.0700 76528903529 MARIE A BIGGS DEC OF TRUST TERRACE III AT HERITAGE BAY A CONDOMINIUM UNIT 1242 $358 $703 $1,061.0700 76.528903545 RAFFOUL ET AL. ANAS TERRACE III AT HERITAGE BAY A CONDOMINIUM UNIT 1243 $358 $703 $1,061.0700 76528903561 CAVANAH, JOHN M=& PAULETTE S "TERRACE III AT HERITAGE BAY A CONDOMINIUM UNIT 1244 $358 $703 $1,061.0700 76528903587 SARADA P REDDY LIVING TRUST TERRACF III AT HERITAGE BAY A CONDOMINIUM UNIT 1245 $358 $703 $1,061.0700 76528903600 MATERNA, JOSEPH A=& DOLORES C TERRACE III AT HERITAGE BAY A CONDOMINIUM UNIT 1246 $358 $703 $1,061.0700 76528903626 HAMADI, ADONIS TERRACE III AT HERITAGE BAY A CONDOMINIUM UNIT 1311 $358 $703 $1,061.0700 76528903642 NIGRO FAMILY PARTNERSHIP TERRACE III AT HERITAGE BAY A CONDOMINIUM UNIT 1312 $358 $703 $1,061.0700 76528903668 DILONARDO, ANN MARIE TERRACE III AT HERITAGE BAY A CONDOMINIUM UNIT 1313 $358 $703 $1,061.0700 76528903684 B C HOLDINGS LLC TERRACE III AT HERITAGE BAY A CONDOMINIUM UNIT 1314 $358 $703 $1,061.0700 76528903707 MORRIS, CATHERINE G TERRACE III AT HERITAGE BAY A CONDOMINIUM UNIT 1315 $358 $703 $1,061.0700 76528903723 FALCI, MICHAEL=& KAREN TERRACE III AT HERITAGE BAY A CONDOMINIUM UNIT 1316 $358 $703 $1,061.0700 76528903749 SCHNEPFF, MARTIN J=& DONNA J TERRACE III AT HERITAGE BAY A CONDOMINIUM UNIT 1317 $358 $703 $1,061.0700 76528903765 WOROSZ, RUSSELL A=& SUSAN J TERRACE III AT HERITAGE BAY A CONDOMINIUM UNIT 1318 $358 $703 $1,061.0700 76528903781 MCDONALD, JANET A _ TERRACE III AT HERITAGE BAY A CONDOMINIUM UNIT 1321 $358 $703 $1,061.0700 76528903004 EDEN -WALKER, MICHAEL TERRACE III AT HERITAGE BAY A CONDOMINIUM UNIT 1322 $358 S703 $1,061.0700 76528903820 HAZEN, RANDAL=& NATALIE TERRACE III AT HERITAGE BAY A CONDOMINIUM UNIT 1323 $358 5703 $1,061.0700 76528903846 MORELLA, MARK E TERRACE III AT HERITAGE BAY A CONDOMINIUM UNIT 1324 $358 $703 $1,061.0700 76528903862 MARY M WERDELL REV TRUST TERRACE III AT HERITAGE BAY A CONDOMINIUM UNIT 1325 $358 5703 $1,061.0700 76628903888 DOERING, WESLEY A TERRACE III AT HERITAGE BAY A CONDOMINIUM UNIT 1326 $356 $703 $1,061.0700 76528903901 LUCK, WALTER TERRACE III AT HERITAGE BAY A CONDOMINIUM UNI "1 1327 $358 $703 $1,061.0700 Parcel ID 76528903927 POW ELL, HENRY F=& LORETTA K 76528903943 ZAWADZKI TR, MARYK =& GLEN R 75528903969 CHARRINGTON, DAVID=& HELEN 76528903985 PARADISO, VINCENT 76528904007 RIENDEAU, PAUL R=& DONNA L 76528904023 CHAKOS, THEODORE 76528904049 LALLY, JAMES F=&JOANN V 76528904065 LOMBARDO, LEONARD A=& HOLLY A 76528904081 HUMMEL, ROBERT A=& KAREN M 76528904104 RODRIGUEZ II, RODRIGO ALONSO 76526904120 THOMAS, VERNON L=& THERESE K 75528904146 CZINKE, KENNETH=& JACQUELINE 1 78528904162 'WHITNEY, GREGORY=& LAUREL 76528904188 CORRIGAN, LOUISE A 76528904201 HAJELA, PRABHAT 76528905022 GOLD, MORRIS B 76528905048 D & P SEITSINGER REV TRUST 76528005064 BRUCE D FRASER REV TRUST 76528905080 OWENS, KATHY LYNNE 76528905103 PRIVITERA, JOSEPH T=& JEANNE M 76528905129 VOSS, DEAN S 76528905145 KEENAN, JAMES M=& SUSAN 76528905181 MACKENZIE, DONALD G 76528905187 WESTERMAN, JAMES A 76528905200 OW ENS, NORMAN A 76528905226 SESSLER, EDWARD J=& DENISE L 76528905242 LESCHUK, LLOYD M=& MARY M 76528905268 GARRIDD, STEPHEN G 76528905284 FAHEY, CALVIN T=& DIANE E 76528005307 VAN DUYN, BRENT A=& LORI A 76528905323 CONNELLY, MICHAEL=& LAUREN 76528905349 SCHULTZ, JAMES 76528905365 CORBY, WADE=& DIANNE 76528905381 WOJTAS, MARK T=& CHERYL A 76528905404 ABACO HERITAGE LLC 76528905420 ZIEGLER, EDWARD F=& KIMBERLY A 76528905446 LANGELIER, ANDRE 76528905462 SALVATI III, VINCENT 76528905488 KOTSOPOULOS,MARY 76528905531 HUOT, GILLES 76528905527 KNOWLTON, HELEN STEPHANIE 76528905543 BELOMARKCVIC TR, RADOJKA 76528905569 SBROCCHI, DOMENIC P 76528905585 GALLO, FRANK=& MARIA 76528905608 TOBIN, MICHAEL G 76528906021 STEPHENS, ALLEN=& LINDA 76528906047 ALWAYS SUNDAY LLC 76528906063 SMILEY, JOAN M 76528906089 DUBOIS, JEAN 76528906102 CROW LEY, CAROL A 76528906128 HADFIELD, RUSSELL J=& CATHY H 76528906144 CONNOR, TIMOTHY J=& ANN B 76528906160 WIEDITZ, JOHN R=& SHARYN F 76528906186 7ARCONE, THOMAS=& PATRICIA 76528906209 MCDONALD, RANDY=& DIANNE 76528906225 HAGENBACH, JAMES A 76528906241 PEREDA, RAMON CLEMENTE 76528900267 RENALS, JOHN 76528906283 FIORII.1.1, NICHOLAS 76528906306 TOMS BLUE BILL LLC 76526906322 ARBASETTI, GINO=& LAURA G 76528906348 MARTRAGONO, JOSEPH G 76528906364 MOAN, WILLIAM F=& DOREEN 76528906380 MOFN JR, THEODORE R 76528906403 NITSOPOULOS, ANGELO 76528906429 STAPLETON, BRIAN G=& PAMELA J 76528906445 WARNER, WAYNE A=& MELINDA K 76528906461 ARBASETTI, ROBERT=&CHRISTINE 76528906487 I.USRY, E RANKIN=& D CAROLE 76528906500 DANA R WEEKS LIV TRUST 76528906526 SMITH, JANET 76528906542 FREISLEBEN, WILLIAM=& KAYLN 76528906568 PERRY JR, CHARLES E=& KATHY L 76528906584 SALKA, LAMA 76528906607 HANNON, JOHN=& LEIGH -ANNE Heritage Bay '17-18 Assessment Roll Development TERRACE III AT HERITAGE BAY TERRACE III AT HERITAGE BAY TERRACE III AT HERITAGE BAY TERRACE III AT HERITAGE BAY TERRACE III AT HERITAGE BAY TERRACE 111 AT HERITAGE BAY TERRACE III AT HERITAGE BAY TERRACE III AT HERITAGE BAY TERRACE III AT HERITAGE BAY TERRACE III AT HERITAGE BAY TERRACE III AT HERITAGE BAY TERRACE III AT HERITAGE BAY TERRACE III AT HERITAGE BAY TERRACE 111 AT HERITAGE BAY TERRACE III AT HERITAGE BAY TERRACE IV AT HERITAGE BAY TERRACE IV AT HERITAGE BAY TERRACE IV AT HERITAGE BAY TERRACE IV AT HERITAGE BAY TERRACE IV AT HERITAGE BAY TERRACE IV AT HERITAGE BAY TERRACE IV AT HERITAGE BAY TERRACE IV AT HERITAGE BAY TERRACE IV AT HERITAGE BAY TERRACE IV AT HERITAGE BAY TERRACE IV AT HERITAGE BAY TERRACE IV AT HERITAGE BAY TERRACE IV AT HERITAGE BAY TERRACE IV AT HERITAGE BAY TERRACE IV AT HERITAGE BAY TERRACE IV AT HERITAGE BAY TERRACE IV AT HERITAGE BAY TERRACE IV AT HERITAGE BAY TERRACE IV AT HERITAGE BAY TERRACE IV AT HERITAGE BAY TERRACE IV AT HERITAGE BAY TERRACE IV AT HERITAGE BAY TERRACE IV AT HERITAGE BAY TERRACE IV AT HERITAGE BAY TERRACE IV AT HERITAGE BAY TERRACE IV AT HERITAGE BAY TERRACE IV AT HERITAGE BAY TERRACE IV AT HERITAGE BAY TERRACE IV AT HERITAGE BAY TERRACE IV AT HERITAGE BAY TERRACE V AT HERITAGE BAY TERRACE V AT HERITAGE BAY TERRACE V AT HERITAGE BAY TERRACE VAT HERITAGE BAY TERRACE V AT HERITAGE BAY TERRACE V AT HERITAGE BAY TERRACE V AT HERITAGE BAY TERRACE V AT HERITAGE BAY TERRACE V AT HERITAGE BAY TERRACE V AT HERITAGE BAY TERRACE V AT HERITAGE BAY TERRACE V AT HERITAGE BAY TERRACE V AT HERITAGE BAY TERRACE V AT HERITAGE BAY TERRACE V AT HERITAGE BAY TERRACE VAT HERITAGE BAY TERRACE V AT HERITAGE BAY TERRACE V AT HERITAGE BAY TERRACE V AT HERITAGE BAY TERRACE V AT HERITAGE BAY TERRACE V AT HERITAGE BAY TERRACE V AT HERITAGE BAY TERRACE V AT HERITAGE BAY TERRACE V AT HERITAGE BAY TERRACF V AT HERITAGE BAY TERRACE VAT HERITAGE BAY TERRACE V AT HERITAGE BAY TERRACE V AT HERITAGE BAY TERRACE V AT HERITAGE BAY TERRACE V AT HERITAGE BAY Two A CONDOMINIUM UNIT 1328 A CONDOMINIUM UNIT 1331 A CONDOMINIUM UNIT 1332 A CONDOMINIUM UNIT 1333 A CONDOMINIUM UNIT 1334 A CONDOMINIUM UNIT 1335 A CONDOMINIUM UNIT 1336 A CONDOMINIUM UNIT 1337 A CONDOMINIUM UNIT 1338 A CONDOMINIUM UNIT 1341 A CONDOMINIUM UNIT 1342 A CONDOMINIUM UNIT 1343 A CONDOMINIUM UNIT 1344 A CONDOMINIUM UNIT 1345 A CONDOMINIUM UNIT 1346 A CONDOMINIUM UNIT 1411 A CONDOMINIUM UNIT 1412 A CONDOMINIUM UNIT 1413 A CONDOMINIUM UNIT 1414 A CONDOMINIUM UNIT 1415 A CONDOMINIUM UNIT 1416 A CONDOMINIUM UNIT 1417 A CONDOMINIUM UNIT 1418 A CONDOMINIUM UNIT 1421 A CONDOMINIUM UNIT 1422 A CONDOMINIUM UNIT 1423 A CONDOMINIUM UNIT 1424 A CONDOMINIUM UNIT 1425 A CONDOMINIUM UNIT 1426 A CONDOMINIUM UNIT 1427 A CONDOMINIUM UNIT 1428 A CONDOMINIUM UNIT 1431 A CONDOMINIUM UNIT 1432 A CONDOMINIUM UNIT 1433 A CONDOMINIUM UNIT 1434 A CONDOMINIUM UNIT 1435 A CONDOMINIUM UNIT 1436 A CONDOMINIUM UNIT 1437 A CONDOMINIUM UNIT 1438 A CONDOMINIUM UNIT 1441 A CONDOMINIUM UNIT 1442 A CONDOMINIUM UNIT 1443 A CONDOMINIUM UNIT 1444 A CONDOMINIUM UNIT 1445 A CONDOMINIUM UNIT 1446 A CONDOMINIUM UNIT 1511 A CONDOMINIUM UNIT 1512 A CONDOMINIUM UNIT 1513 A CONDOMINIUM UNIT 1514 A CONDOMINIUM UNIT 1515 A CONDOMINIUM UNIT 1516 A CONDOMINIUM UNIT 1517 A CONDOMINIUM UNIT 1518 A CONDOMINIUM UNIT 1521 A CONDOMINIUM UNIT 1522 A CONDOMINIUM UNIT 1523 A CONDOMINIUM UNIT 1524 A CONDOMINIUM UNIT 1525 A CONDOMINIUM UNIT 1526 A CONDOMINIUM UNIT 1527 A CONDOMINIUM UNIT 1528 A CONDOMINIUM UNIT 1531 A CONDOMINIUM UNIT 1532 A CONDOMINIUM UNIT 1533 A CONDOMINIUM UNIT 1534 A CONDOMINIUM UNIT 1535 A CONDOMINIUM UNIT 1536 A CONDOMINIUM UNIT 1537 A CONDOMINIUM UNIT 1538 A CONDOMINIUM UNIT 1541 A CONDOMINIUM UNIT 1542 A CONDOMINIUM UNIT 1543 A CONDOMINIUM UNIT 1544 A CONDOMINIUM UNIT 1545 A CONDOMINIUM UNIT 1546 O & M Debt Total $358 5703 $1.061.0700 $358 $703 $1,061.0700 $358 $703 $1,061.0700 $358 $703 $1,061.0700 S358 $703 $1,061.0700 5358 $703 $1.061.0700 5358 $703 $1,061.0700 5358 $703 $1,061.0700 5358 $703 $1,061.0700 5358 $703 $1,061.0700 5358 $703 $1,061.0700 $358 $703 $1,061.0700 5358 $703 $1,061.0700 $358 $703 $1,061.0700 S358 $703 $1,061.0700 $358 $703 $1,061.0700 $358 $703 $1,061.0700 $358 $703 $1,061.0700 $355 $703 $1,061.0700 $358 $703 $1,061.0700 $35B $703 $1,061.0700 $358 $703 $1,061.0700 $358 $703 $1,061.0700 $358 $703 $1,061.0700 $358 $703 $1,061.0700 $358 $703 $1,061.0700 $358 $703 $1,061.0700 $356 $703 $1.061.0700 $358 $703 $1,061.0700 $358 $703 $1,061.0700 $358 $703 $1,061.0700 $358 $703 $1,D61.0700 $358 $703 $1,061.0700 $358 $703 $1,061.0700 $358 $703 $1,061.0700 $358 $703 $1,061.0700 $358 $703 $1,061.0700 $356 $703 $1,061.0700 $358 $703 $1,061.0700 $358 $703 $1,061.0700 $358 $703 $1,D61.C700 $358 $703 $1,061.0700 $358 $703 $1,061.0700 $358 $703 $1,061.0700 $358 $703 $1,061.0700 $358 $703 $1,061.0700 $358 $703 $1,061.0700 $358 $703 $1,061.0700 $358 $703 $1,061.07D0 $358 $703 $1,061.0700 .$358 $703 $1,061.0700 $358 $703 $1,061.0700 $358 $703 $1,061.0700 $358 $703 $1,061.0700 $358 $703 51,061.0700 $358 $703 $1,061.0700 $358 $703 $1,061.0700 $358 $703 $1,061.0700 $358 $703 $1,001.0700 $358 $703 $1,061.0700 $358 $703 $1,061.0700 $358 $703 $1,061.0700 $358 $703 $1,061.0700 $358 $703 $1,061.0700 $358 $703 $1,061.0700 $358 $703 $1.061.0700 $358 $703 $1,061.0700 $358 $703 $1,061.0700 $358 $703 $1,061.0700 S358 $703 $1,061.0700 $358 $703 $1.061.0700 $358 $703 $1,061-0700 $358 $703 $1,061.0700 $358 $703 $1,061.0700 $358 $703 $1,061.0700 Heritage Bay '17-19 Assessment Roll Parcel ID Development Tvpe O & M Debt Total 76528908029 MACARTNEY, JOI IN A=& PATRICIA A TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1611 $358 $703 $1,061.0700 76528908045 BALCOMB, INGRID ANITA TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1612 $358 $703 $1,061.0700 76528908061 MICHOLAS, MATTHEW T=& LEAH M TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1613 $358 $703 $1,061.0700 76528908087 MUSSER, ROBERT J=& KAYLENE M TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1614 $358 $703 $1,061.0700 76528908100 O'TOOLE, PHILIP B=& DONNA M TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1615 $358 $703 $1,061.0700 765289C8126 KAREN A GOUBEAUX REV LIV TRUST TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1616 $358 $703 $1,061.0700 76528908142 WINDT, WILLIAM B=& ANTONIA L TERRACE VI AT HERITAGE BAY A PI IASE CONDOMINIUM UNIT 1617 $358 $703 $1,061.0700 76 52890 81 68 LEE, DAVID=& RITA TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1518 $358 $703 $1,061.0700 76528908184 MASSIS, PETER=& EMIONI TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1521 $358 $703 $1,061.0700 76528908207 MACLEAN, JOHN F=& JUDITH B TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1622 $3.58 $703 $1,061.0700 76528908223 PORCHETTA, TEODORO=& LIBERA TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1623 $358 $703 $1,061.0700 76528908249 WARREN, RALPH=& ANNE M TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1624 $358 $703 $1,061.0700 76528908265 DANTON, SHAUN=& JANET TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1625 $358 $703 $1,061.0700 76528908281 PORCHETTA, AGOSTINO TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1626 $358 $703 $1,061.0700 76528908304 PANNUNZIO ET AL, ASSUNTA TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1627 $358 $703 $1,061.0700 76528908320 NITSOPOULOS, CHRISTOS TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1628 $358 $703 51,061.0700 76528908346 BETTINELLI, PETER=& JOY TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1631 $358 $703 $1,061.0700 76528908362 VAUGHAN, BRAD C=& DONNA R TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1632 $358 $703 $1,061.0700 76528908388 ATTANA81O, MICHAEL=& KELLY TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1633 $358 $7C3 $1,061.0700 76528908401 SCANLON, WILLIAM TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1634 $3.58 $703 $1,061.0700 76528908427 VELOTTA TR, MICHAEL V TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1635 $358 $703 $1,061.0700 76528908443 CERAR, PETER V=& JUDITH A TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1636 $358 $703 $1,061.0700 76528908469 FRANK, PETR TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1637 $358 $703 $1,061.0700 76528908485 MACAIRE, WINFRIEDE M TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1638 $358 $703 $1,061.0700 76526908508 BRIGANTI, ROBERT A=& ANNETTE D TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1641 $358 $703 $1.061.0700 75528908524 LETT, DAVID R=& KAREN L TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1642 $358 $703 $1,06L0700 75528908540 JOERGENS, CUNTON J TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1643 $358 $703 $1,061.0700 76528908566 ROUSSFAU ET AL, GUY TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1644 $358 $703 $1,061,0700 765228908582 MARZILLI, ROBERT A TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1645 $358 $703 $1,061,0700 76528908605 KREPLIN, LISA C TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1646 $358 $703 $1,061,0700 76528908621 NAPPI, EDWARD J TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1711 $358 $703 $1,061.0700 76528908634 C.AMPSEN, LAUREN TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1712 $358 $703 $1,061.0700 76528908647 GALLO, GIOVANNI TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1713 S358 $703 $1,061.0700 76528908650 HAMADI, RAMI TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1714 5358 $703 $1,061.0700 76528908653 WILSON NAPLES LLC TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1715 5358 $703 $1,061.0700 76528908676 AVERY FLORIDA LAND TRUST TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1716 5358 $703 $1,061.0700 76528908689 DIBATTISTA, ANTHONY TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1717 5358 $703 $1,061,0700 76528908692 CRYER, STEPHEN K=& ANNE TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1718 S358 $703 $1,061,0700 76528908702 GRACE RIDGE PROPERTIES INC TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1721 $358 $703 $1,061,0700 76528908715 HAM, SCOTT A=& JULIE A TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1722 S358 $703 $1,061.0700 76528908728 MATTHEWS JR, JAMES TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1723 $358 $703 $1,061.0700 76528908731 JOHNSON, MICHAEL=& SALLY TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1724 $358 $703 $1,061.0700 76528908744 FLANAGAN, CHRISTOPHER V TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1725 $358 $703 $1,061.0700 76528908757 JUNG, WILLIAM R=& BARBARA J TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1726 $358 $703 $1,061.0700 76528908760 FARRIS, KAREN NADA TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1727 5358 $703 $1,061.0700 76528908773 BOOTH, PETER A=& KAREN A TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1728 $358 $703 $1,061.0700 76528908786 ROCHA, CARLYLE A=& ANGELA TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1731 $35B $703 $1,061.0700 76528908799 GOFFE, PETER TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1732 $358 $703 $1,061.0700 76528908809 MARTIN, ERNEST P=& DIANE S TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1733 $358 $703 $1,061.0700 76528908812 TIERNEY, MICHAEL J=& JUDITH M TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1734 $358 $703 $1,061.0700 76528908825 REINHART, MATTHEW C TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1735 $358 $703 $1,061.0700 76528908838 BOEVE, SAUNDREA J TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1736 $358 $703 $1,061.0700 76528908841 GAUCl, JOHN MICHAEL TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1737 $358 $703 $1,061.0700 76528908854 ELDEBS, MICHEL=& FIDA TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1738 5358 $703 $1,061.0700 76528908867 BOORSMA, DAVID EDWIN TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1741 $35B $703 $1,061.0700 76528908870 FISCHETTI, ANTHONY V TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1742 $358 $703 $1,061.0700 76528908883 MELILLO, JOSEPH=& ANNETTE D TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1743 $358 $703 $1,061.0700 76528908896 ZAITCHIK, STEPHEN M TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1744 $358 $703 $1,061.0700 76528908906 DENNIS T & ELLEN R MELL TRUST TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1745 $358 $703 $1,081.0700 76528908919 VAN SANTEN, ARTHUR C TERRACE VI AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1746 $358 5703 $1,061.0700 76528909028 LYNCH, MICHAEL D TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1811 $358 $703 $1,061.0700 76528909044 JONES, JOHN PAUL TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1812 $358 $703 $1,061.0700 76528909060 VESCIO, LUIGI TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1813 $358 $703 $1,061.0700 76528909086 LAPORTA, CARMINE TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1814 $358 $703 $1,061.0700 76528909109 STEWART, JAMES J TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1815 $358 $703 $1,061.0700 76528909125 HORAN, MICHAEL P TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1816 $358 $703 $1,061.0700 76528909141 SPENCE, KENNETH J=& JUDITH A TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1817 $358 $703 $1,061.0700 76528909167 CICCIA, RALPH=& MARIA TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1818 $358 $703 $1,061.0700 76528909183 KRAPF, DONALD=& DOROTHY J TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1821 $358 $703 $1,061.0700 76528909206 BREHENY, WILLIAM F TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1822 5358 $703 $1,061.0700 76528909222 STEARN, JOAN D TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1823 $358 $703 $1,061.0700 76528909248 HETHERINGTON, ANDREW G M TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1824 $358 $703 $1,061.0700 76528909264 DEPiETRI, HOWARD TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1825 $358 $703 $1,061.0700 76528909280 WICELINSKI LIV NG TRUST TERRACE VII AI HERITAGE BAY A PHASE CONDOMINIUM UNIT 1826 $358 $703 $1,061.0700 76528909303 BERNSTEIN, JEFFREY M TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1827 $358 $703 $1,061.0700 Heritage Bay '17-18 Assessment Roll Parcel ID Development Tvpe O & M Debt Total 76528909329 NEWELL, WILLIAM T=& JOYCE L TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1828 $358 $703 $1,061.0700 76528909345 SOLIMINE, ANTONIO=& R05A TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1831 $358 $703 $1,061.0700 76528909361 DOYON, FRANCOIS TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1832 $358 $703 $1,061.0700 76528909387 LEITER, JOHN STEVEN TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1833 $358 $703 $1,061.0700 76528909400 JORDAN, HARVEY G TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1834 $358 $703 $1,061.0700 76528909426 COYLE, ROGER D TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1835 $358 $703 $1,061.0700 76528909442 CHATHAM TR, MARK P TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1836 $358 $703 $1,061.0700 76528909468 QURESHI, ASHFA TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1837 $358 $703 $1,061.0700 76528909484 JOHNSTON LIVING TRUST TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1838 $358 $703 S1,061,0700 76528909507 SWAN REVOCABLE TRUST TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1841 $358 $703 $1,061.0700 76528909523 MOHAMED, SHIHANA S TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1842 $358 $703 $1,061.0700 76528909549 MCNABOE, JOHN P=& LOUISE R TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1843 $358 $703 $1,061.0700 76528909565 PAUL R PIGNONE REV TRUST TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1844 $356 $703 $1,061.0700 76528909581 CHASSE, LISE-ANNE TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1845 $358 $703 $1,061.0700 76528909604 EL KASSIS, GERGES, TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1846 $358 $703 $1,061.0700 76528909620 MCCRACKEN, JOHN DOUGLAS TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1911 $358 $703 .$1,061.0700 76528909646 MORRIS, JOSEPH M TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1912 $358 $703 $1,061.0700 76528909662 SARRACINI FLORIDA LAND TRUST TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1913 $358 $703 $1,061.0700 76528909688 HOPUCEK, TOMAS TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1914 $358 $703 $1,061.0700 76528909701 KOSTIC, JOHN G-& EILEEN R TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1915 $356 $703 $1,061,0700 76528909727 COSTA TR, SALVATORE=& KAREN TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1916 $358 $703 $1,061.0700 76528909743 DELRE FLORIDA LAND TRUST TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1917 $358 $703 $1,061.0700 76528909769 ONFSTI, THOMAS D=& TANYA A TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1918 $358 $703 $1,061.0700 76528909785 FRANZESE FLORIDA LAND TRUST TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1921 $358 $703 $1,061.0700 76528909808 ESMAIL, ZAHIR M TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1922 $358 $703 $1,061.0700 76528909824 NINNEMAN, ROBERT TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1923 $35B $703 $1,061.0700 76528909840 BOLDIN, RICHARD A=& NANCY J TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1924 $358 $703 $1,061.0700 76528909866 MATTSON LIVING TRUST TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1925 $353 $703 $1,061.0700 76528909882 SPINELLI, VINCENT J TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1926 5358 $703 $1,061.0700 76528909905 MONCEL, RICHARD G=& JOY D TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1927 5358 $703 $1,061.0700 76528909921 STEWART, DONALD F=& NANCY S TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1928 5356 $703 $1,061.0700 76528909947 JAMES E WALKER JR FAMILY TRUST TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1931 S358 $703 $1,061.0700 76528909983 HANLON, GRAHAM TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1932 $358 $703 $1,061.0700 76528909989 DEAN, STEVEN THOMAS TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1933 $35B $703 $1,061.0700 76528910004 BOROWY, KATHLEEN M TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1934 $35B $703 $1.061.0700 76528910020 LABA, RICHARD WILLIAM TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1935 $358 $703 $1,061.0700 16528910046 PINETTE, LEROY=& DOROTHY TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1936 $358 $703 $1,061.0700 76528910062 MCTIONMED HOLDINGS INC TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1937 $358 $703 $1,061.0700 76528910088 MAZZAFERRO, JOSEPH D TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1938 $358 $703 $1,061.0700 76528910101 MAYER, BRADLEY E-& BARBARA S TERRACE VII AT HERITAGE BAY A PHASF CONDOMINIUM UNIT 1941 $358 $703 $1,061.0700 76528910127 BRACELAND, TIMOTHY TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1942 $358 $703 $1,061.0700 76528910143 RAO, NAGULAPALLI S TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1943 $358 $703 $1,361.0700 76528910169 ZIMMERMAN .1R. GARY A=& BETH A TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1944 $356 $703 $1,061,0700 76528910185 BENARD, LINDA TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1945 $358 $703 $1,061.0700 76528910208 RICOH[, PATRICK B TERRACE VII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 1946 5358 $703 $1,061.0700 76528911029 CICCAGLICNE, JAMES R TERRACE VIII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2011 $358 $703 $1,061.0700 76528911045 STETTLER, KEITH P=& ROSSANA I TERRACE VIII AT HERITAGE DAY A PHASE CONDOMINIUM UNIT 2012 $358 $703 $1,D61.0700 7652.8911061 GIBSON TR, MICHEL TERRACE VIII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2013 $358 $703 $1,D61.0700 76528911087 TEMPLES, GERALD=& ANGIE TERRACE VIII AT HERIIAGE BAY A PHASE CONDOMINIUM UNIT 2014 $358 $703 $1,061.0700 76528911100 DELANOY, THOMAS O=& CINDY L TERRACE VIII AT HERITAGE BAY A PHASF CONDOMINIUM UNIT 2015 $358 $703 $1,061.0700 76528911126 DAVIDSON, BRUCE=& GRACE A TERRACE VIII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2016 $358 $703 $1,061.0700 76528911142 CCNFORTI SR, RICHARD TERRACE VIII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2017 $358 $703 $1,061.0700 76528911168 JOHNSON, STEVEN R=& JUDITH A TERRACE VIII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2018 $356 $703 $1,061.0700 76528911184 SILVERSTEIN, JEFFREY TERRACE VIII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2021 $358 $703 $1,061.0700 76528911207 KILPATRICK, NANCY M TERRACE VIII AT HERITAGE BAY A PHASF CONDOMINIUM UNIT 2022 $358 $703 $1,061.0700 76528911223 WELCH, MARK=& CI-IERYL TERRACE VIII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2023 $358 $703 $1,061.0700 76528911249 BRYANT, STEPHEN L=& VIRGINIA E TERRACE VIII AT I-IERITAGE BAY A PHASE CONDOMINIUM UNIT 2024 $358 $703 $1,061.0700 76528911265 LOPMEIER, THOMAS H TERRACE VIII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2025 $358 $703 $1,061.0700 76528911281 TREMBLAY, LUC TERRACE VIII AT HERIIAGE BAY A PHASE CONDOMINIUM UNIT 2026 $358 $703 $1,061.0700 76528911304 BURNSIDE, MILTON J-& MONICA R TERRACE VIII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2027 $358 $703 $1,061.0700 76528911320 RANDALL, BRAD=& REGINA TERRACE VIII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2028 $358 $703 $1,061.0700 76528911346 WHITE, STEPHEN A=& PENELOPE J TERRACE VIII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2031 $358 $703 $1,061.0700 76528911362 TO TR, JOSEPH WAIT MAN TERRACE VIII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2032 $356 $703 $1,061.0700 76528911388 CHARTRAND, NATHALIE TERRACE VIII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2033 $358 $703 $1,061.0700 76528911401 PETERSON, PAUL E TERRACE VIII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2U34 $358 $703 $1,061.0700 76528911427 TITINA LLC TERRACE VIII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2035 $358 S703 $1,061.0700 76528911443 HANTAK, SEAN R TERRACE VIII AT IIERITAGE BAY A PHASE CONDOMINIUM UNIT 2036 $358 $703 $1,061.0700 76528911469 HIERRO, FRANK=& BARB TERRACE VIII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2037 $358 $703 $1,061.0700 76528911485 EMOND TR, RICHARD TERRACE VIII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2038 $358 $703 $1,061.0700 76528911508 GLASS, WILLIAM M=& KATHERINE P TERRACE VIII AT HERITAGE BAY A PHASE CONDOMINIUM UNI I 2041 $358 $703 $1,061.0700 76528911524 LIU TR, JOHN KWONG ON TERRACE VIII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2042 $36A $703 $1,061.0700 76528911540 KASMER JR, ROBERT E TERRACE VIII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2043 $358 $703 $1,061.0700 76528911566 CHEVRER, JACQUES TERRACE VIII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2044 $358 $703 $1,061.0700 76528911582 PAC PROPERTIES LLC TERRACE Vlll AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2045 $358 $733 $1,061.0700 76528911605 KOS, STANISLAW=& HELENA TERRACE Vill AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2046 $358 $703 $1,061.0700 Heritage Bay '17-18 Assessment Roll Parcel ID Development Tvpe O & M Debt Total 76528911521 GRAYSON, LON=& JUDITH TERRACE VIII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2111 $358 $7C3 $1,061,0700 76528911647 RET, DENISE M TERRACE VIII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2112 $358 $7C3 $1,061.0700 76528911663 LEO, JOSEPH=& ANNA T TERRACE VIII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2113 $358 $703 $1,061.0700 76528911689 LANAMAR INVESTMENTS INC TERRACE VIII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2114 $358 $703 $1,061.0700 76528911702 BERNACKI, CRAIG S=& DEBORAH A TERRACE VIII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2115 $358 $703 $1,061.0700 76528911728 BOYLE, WILLIAM=& ELLEN MARIE TERRACE VIII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2116 $358 $703 $1,061.0700 76528911744 MYTROWITZ III, JOHN=& SUSAN E TERRACE VIII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2117 $358 $703 $1,061.0700 76528911760 KREMER JR, JOSEPH J TERRACE VIII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2118 $358 $703 $1,061.0700 76528911786 DESCHENES, YVAN TERRACE VIII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2121 $358 $703 $1,061.0700 76528911809 MCLAUGHLIN, KAREN TERRACE VIII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2122 $358 $703 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TERRACE VIII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2144 $358 $703 $1,061.0700 76528912183 LESER, HECTOR L=& RENATE M TERRACE VIII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2145 $358 $703 $1,061.0700 76528912206 HODGEMAN FAMILY REV TRUST TERRACE VIII AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2145 $358 $703 $1,061.0700 76528913027 ALOISE, CARMINE D=& DIANA C TERRACE IX AT HERITAGE BAY A CONOMINIUM UNIT 2211 $358 $703 $1,061.0700 76528913043 CALLEGARI. 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$1,236.8600 79873400800 HRONCICH, BIAGIO T=& CATERINA VERANDA I AT HERITAGE BAY A CONDOMINIUM UNIT 414 $358 $879 $1,236.8600 79873400826 LEVINE, ALAN=& ANITA L VERANDA I AT HERITAGE BAY A CONDOMINIUM UNIT 415 $358 $879 $1,236.8600 79873400842 ROMANOLI, AGNES VERANDA I AT HERITAGE BAY A CONDOMINIUM UNIT 416 $356 $879 $1,236.8600 79873400868 DUMFORD, JOHN S=& MICHELLE E VERANDA I AT HERITAGE BAY A CONDOMINIUM UNIT 421 $358 $879 $1,236.8600 79873400884 WARDLE, WILLIAM F=& MARIE C VERANDA I AT HERITAGE BAY A CONDOMINIUM UNIT 422 $358 $879 $1,236.8600 79873400907 YANEK, FRANK P VERANDA I AT HERITAGE BAY A CONDOMINIUM UNIT 423 $358 $879 $1,236.8600 79873400923 EZIO MECO LIVING TRUST VERANDA I AT HERITAGE BAY A CONDOMINIUM UNIT 424 $358 $879 $1,236.8600 79873400949 GROULX, DANIEL=& COLETTE VERANDA I AT HERITAGE BAY A CONDOMINIUM UNIT 425 $358 $879 $1,236.8600 79873400965 KENYON, LOUIS P VERANDA I AT HERITAGE BAY A CONDOMINIUM UNIT 426 $358 $079 $1,236.6600 798734009B1 FLORIDA LAND TRUST 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$358 $879 $1,236.8600 79873402167 DUFFY JR, BERNARD L VERANDA II AT HERITAGE BAY A CONDOMINIUM UNIT 3322 $358 $879 $1,236.8600 798734D2183 MCCONE, DAVID JOHN=& JANET ANN VERANDA II AT HERITAGE BAY A CONDOMINIUM UNIT 3323 $358 $879 $1,236.8600 79873402206 HARROW, HOWARD S VERANDA II AT HERITAGE BAY A CONDOMINIUM UNIT 3324 $358 $879 $1,236.8600 79873402222 STEFANOSKI, KOCO=& LIDIJA VERANDA II AT HERITAGE BAY A CONDOMINIUM UNIT 3325 $358 $879 $1,236.8600 79873402248 ROWE REVOCABLE LIV TRUST VERANDA II AT HERITAGE BAY A CONDOMINIUM UNIT 3326 $358 $879 $1,236.8600 79873402264 D'AURIA JR, JOSEPH=& SHEILA P VERANDA II AT HERITAGE BAY A CONDOMINIUM UNIT 3411 $358 $879 $1,236.8600 79873402280 KEE PROPERTIES LLC VERANDA II AT HERITAGE BAY A CONDOMINIUM UNIT 3412 $358 $879 $1,236.8600 79873402303 LETTRE, EDWARD=& SUSAN VERANDA II AT HERITAGE BAY A CONDOMINIUM UNIT 3413 $358 $879 $1.236.8600 79873402329 SIMJANOSKI, VOJO VICTOR VERANDA II AT HERITAGE BAY A CONDOMINIUM UNIT 3414 $358 $879 $1,236.8600 79873402345 GLISSMAN, CARL S=& RACHAEL VERANDA II AT He RITAGE BAY A CONDOMINIUM UNIT 3415 $358 $879 $1,236.8600 79873402361 R L & D M OLSEN JT REV TRUST VERANDA II AT HERITAGE BAY A CONDOMINIUM UNIT 3416 $358 $879 $1,236.8600 79873402387 PACELLA JR, JOHN=& CATHERINE A VERANDA II AT HERITAGE BAY A CONDOMINIUM UNIT 3421 $358 $879 $1,236.8600 79873402400 SKENDERIAN, PENELOPE P VERANDA II AT HERITAGE BAY A CONDOMINIUM UNIT 3422 $358 $879 $1,236.8600 79873402426 STOJANOVSKI, SLAVKO STEVE VERANDA It AT HERITAGE BAY A CONDOMINIUM UNIT 3423 $358 $879 $1,236.8600 79873402442 SCARANO, SHIELA C VERANDA II AT HERITAGE BAY A CONDOMINIUM UNIT 3424 $358 $879 $1,236.8600 79873402468 GIBLIN, JOHN F=& MARIE G VERANDA II AT HERITAGE BAY A CONDOMINIUM UNIT 3425 $358 $879 $1,236.8600 79873402484 KLANK, JON J=& MARIKAY VERANDA II AT HERITAGE BAY A CONDOMINIUM UNIT 3426 $358 $879 $1,236.8600 79873402507 CONNORS, WILLIAM E-& JEAN VERANDA II AT HERITAGE BAY A CONDOMINIUM UNIT 3511 $358 $879 $1,236.8600 79873402523 MELONE, ALBERT 6=& AILEEN A VERANDA II AT HERITAGE BAY A CONDOMINIUM UNIT 3512 $358 $879 $1,236.8600 79873402549 FLYNN, MAUREEN A VERANDA it AT HERITAGE BAY A CONDOMINIUM UNIT 3513 $358 $879 $1,236.8600 79873402.565 MARKGRAF, DOLORES D VERANDA it AT HERITAGE BAY A CONDOMINIUM UNIT 3514 $358 $879 $1,236.8600 79873402581 LEE, DARRELL B VERANDA II AT HERITAGE BAY A CONDOMINIUM UNIT 3515 $358 $679 $1,236.8600 79873402604 MACINTOSH II, G THOMAS VERANDA 11 AT HERITAGE BAY A CONDOMINIUM UNIT 3516 $358 $879 $1,236.8600 Heritage Say '17-18 Assessment Roll Parcel ID Development Tvpe O & M Debt Total 79873402620 CLARKE, FRED G - VERANDA II AT HERITAGE BAY A CONDOMINIUM UNIT 3521 $358 $879 $1.236.8600 79873402646 KAUFMAN, STUART=& DEBRA R VERANDA II AT HERITAGE BAY A CONDOMINIUM UNIT 3522 $358 $879 $1,236.8600 79873402662 DEEDY, RAY=& ELIZABETH M VERANDA II AT HERITAGE BAY A CONDOMINIUM UNIT 3523 $358 $879 $1,236.8600 79873402688 WHALEN, TIMOTHY J VERANDA 11 AT HERITAGE BAY A CONDOMINIUM UNIT 3524 $358 $879 $1,236.8600 79673402701 R J & W A W ERNER REV TRUST VERANDA 11 AT HERITAGE BAY A CONDOMINIUM UNIT 3525 $358 $879 $1,236.8600 79873402727 DANIEL P AMATUZZO LIV TRUST VERANDA II AT HERITAGE SAY A CONDOMINIUM UNIT 3526 $358 $879 $1,236.8600 79873402743 BURKE, JAMES VERANDA II AT HERITAGE BAY A CONDOMINIUM UNIT 3611 $358 $879 $1,236.8600 79873402769 HAMALIUK, ALEXANDRA VERANDA II AT HERITAGE BAY A CONDOMINIUM UNIT 3612 $358 $879 $1,236.8600 79873402785 VILLECCO, STEPHEN L=& LYNNE K VERANDA 11 AT HERITAGE BAY A CONDOMINIUM UNIT 3613 $358 $879 $1,236.8600 79873402808 ESSIG, ALFRED J VERANDA 11 AT HERITAGE BAY A CONDOMINIUM UNIT 3614 5358 $879 $1,236.8600 79873402824 POLZIEN FAN1ILY LIV TRUST VERANDA II AT HERITAGE SAY A CONDOMINIUM UNIT 3615 5358 $879 $1,236.8600 79873402840 BYNOE, KENNETH=& ROSEMARY VERANDA II AT HERITAGE BAY A CONDOMINIUM UNIT 3616 5358 $879 $1,236.8600 79873402866 AMARENO, JOSEPH S=& GINA C VERANDA 11 AT HERITAGE BAY A CONDOMINIUM UNIT 3621 5358 $879 $1,236.8600 79873402882 HAGOOD, KENNETH J=& HEIDI E VERANDA II AT HERITAGE BAY A CONDOMINIUM UNIT 3622 $358 $879 $1,236.8600 79873402905 JOSEPH P AVELLA REC LIV TRUST VERANDA 11 AT HERITAGE BAY A CONDOMINIUM UNIT 3623 $358 $879 $1,236.8600 79873402921 LMAL LAND TRUST VERANDA II AT HERITAGE BAY A CONDOMINIUM UNIT 3624 $358 $879 $1,236.8600 79873402947 DE NAPOLI LIV TRUST VERANDA II AT HERITAGE BAY A CONDOMINIUM UNIT 3625 $358 $879 $1,236.8600 79873402963 HANSON, MARLENE F VERANDA 11 AT HERITAGE BAY A CONDOMINIUM UNIT 3626 $356 $879 $1,236.8600 79873403522 GLICK. DIANNE MARIE VERANDA III AT HERITAGE BAY A CONDOMINIUM UNIT 3111 $35B $879 $1,236.8600 79873403548 KENNETH & CYNTHIA LAROSE TRUST VERANDA III AT HERITAGE BAY A CONDOMINIUM UNIT 3112 $358 $879 $1,236.8600 79873403564 FUNK, GAYLEN R VERANDA III AT HERITAGE BAY A CONDOMINIUM UNIT 3113 $358 $879 $1,236.8600 79873403580 ALKHALAF. ALIAA M VERANDA III AT HERITAGE BAY A CONDOMINIUM UNIT 3114 $358 $879 $1,236.8600 79873403603 NIXON, CHARLES D=& PATSY A VERANDA III AT HERITAGE BAY A CONDOMINIUM UNIT 3115 $356 $B79 $1,236.8600 79873403629 N S RAJAKUMAR REDDY TRUST VERANDA III AT HERITAGE BAY A CONDOMINIUM UNIT 3116 $358 $879 $1,236.8600 79873403645 PUTIGNANO, PASQUALE J VERANDA III AT HERITAGE BAY A CONDOMINIUM UNIT 3121 $358 $B79 $1,236.8600 79873403661 COCAGLIONE, PETER J VERANDA III AT HERITAGE BAY A CONDOMINIUM UNIT 3122 $358 $879 $1,236.8600 79873403687 FONDA, DAVID A VERANDA III AT HERITAGE BAY A CONDOMINIUM UNIT 3123 $358 $879 $1,236.8600 79873403700 1118820 ONTARIO INC VERANDA III AT HERITAGE BAY A CONDOMINIUM UNIT 3124 $358 $679 $1,236.8600 79873403726 WEBSTER'S FUN & SUN LLC VERANDA III AT HERITAGE BAY A CONDOMINIUM UNIT 3125 $358 $879 $1,236.8600 79873403742 PANGS, KATHLEEN H VERANDA III AT HERITAGE BAY A CONDOMINIUM UNIT 3126 $358 $879 $1,236.8600 79873403758 PITTENGER, DON A=& BARBARA P VERANDA III AT HERITAGE BAY A CONDOMINIUM UNIT 3211 $358 $879 $1,236.8600 79873403784 BARNER, MARIA T VERANDA III AT HERITAGE BAY A CONDOMINIUM UNIT 3212 $358 $879 $1,236.8600 79873403807 PALUMBO, LAWRENCE VERANDA III AT HERITAGE BAY A CONDOMINIUM UNIT 3213 $358 $079 $1,236.8600 79873403823 THOMAS P & JOYCE A QUINN TRUST VERANDA III AT HERITAGE BAY A CONDOMINIUM UNIT 3214 $358 $879 $1,236.8600 79873403849 ECKSPORT LLC VERANDA III AT HERITAGE BAY A CONDOMINIUM UNIT 3215 $358 $879 $1,236.8600 79873403865 PUSCAS, DANIEL B=& LAURIE J VERANDA III AT HERITAGE BAY A CONDOMINIUM UNIT 3216 $358 $879 $1,236.8600 79873403881 VICARI, JOSEPH H VERANDA III AT HERITAGE BAY A CONDOMINIUM UNIT 3217 $358 $879 51,236.8600 79673403904 CRUBAUGH, MARY E=& THOMAS J VERANDA III AT HERITAGE BAY A CONDOMINIUM UNIT 3218 $358 $879 $1,236.8600 79873403920 KELLY, BERNARD J=& CONSTANCE M VERANDA III AT HERITAGE BAY A CONDOMINIUM UNIT 3221 $358 $879 $1,236.8600 79873403946 KENNEDY, ROBERT F=& ARLENE F VERANDA III AT HERITAGE BAY A CONDOMINIUM UNIT 3222 $358 $879 $1,236.8600 79873403962 MICHALS, DAVID M=& CHRISTINE 3 VERANDA III AT HERITAGE BAY A CONDOMINIUM UNIT 3223 $358 $879 $1,236.8600 79873403988 R J MANNING INVSTMNT TRUST VERANDA III AT HERITAGE BAY A CONDOMINIUM UNIT 3224 $358 $879 $1236.8600 79873404000 VASENDA, RAYMOND J VERANDA III AT HERITAGE BAY A CONDOMINIUM UNIT 3225 $358 $879 $1,236.8600 70873404026 ASHE, CHARLES A=& MARGARET D VERANDA III AT HERITAGE BAY A CONDOMINIUM UNIT 3226 $358 $879 $1,236.8600 79873404042 SHERMAN, DEBORAH L VERANDA III AT HERITAGE BAY A CONDOMINIUM UNIT 3227 $358 $879 $1,236.8600 79873404068 JAMES H & LOUISE F BARW ELL VERANDA III AT HERITAGE BAY A CONDOMINIUM UNIT 3228 $358 $879 $1,2368600 79873410023 BELLOWS, SUSAN D VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2711 $358 $879 $1,236.8600 79873410049 MENSECK REVOCABLE TRUST VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2712 $358 $879 $1,236.8600 79873410065 BOUALL THAYER VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2713 $358 $879 $1,236.8600 79873410081 WANGARD, JAMES W=& LINDA VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2714 $358 $879 $1,236.8600 79873410104 PELLETIER TR, ANDRE VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2715 $358 $879 $1,236.8600 79873410120 MAHER, DANIELLE VERANDA IV AT HERITAGE BAY A PHASE CONDOMIMUM UNIT 2716 $358 $879 $1,236.8600 79873410146 JOHNSON, RANDALL W=& DEBRA G VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2721 $358 $879 $1,236.8600 79873410162 MELILLO, DAVID=& CHERYL VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2722 $358 $879 $1,236.8600 79873410188 HANSEN, ROBERT C=& MARGARET M VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2723 $358 $879 $1,236.8600 79873410201 SHOTT, JULIE A VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2724 $358 $879 $1.236.8600 79873410221 BROWN, THOMAS M=& ANN S VERANDA IV AT HERITAGE DAY A PHASE CONDOMINIUM UNIT 2725 $358 $879 $1,236.8600 79873410243 JOHNSON JR, EDWARD 1=& JUDY E VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2726 $358 $879 $1,236.8600 79873410269 CONLIN, JOHN P=& CYNTHIA LACEY VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2811 $358 $879 $1,236.8600 79873410265 JOHNSON, RANDOLPH=& SUSAN VERANDA [VAT HERITAGE BAY A PHASE CONDOMINILM UNIT 2812 $358 $879 $1,236.8600 79873410308 BRYDGES, WILLIAM H=& BARBARA A VERANDA iV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2813 $358 $879 $1236.8600 79873410324 HSU CHOW, ALICE CHEN TEH VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2814 $358 $879 $1,236.8600 79873410340 JOHNSTON, JOSEPH M=& SUZETTE M VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2815 $358 $879 $1,236.8600 79873410366 KEPPLER, STEPHEN=& PATRICIA VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2816 $358 $879 $1,236.8600 79873410382 KURTAS, STANLEY=& LESLIE G VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2821 $358 $879 $1,236.8600 79873410405 DANSKIN, JEFFREY D VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2822 $358 $879 $1,236.8600 79873410421 WALDRON, CHARLES E VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2823 $358 $879 $1,236.8600 79873410447 HSIJ, ALEX A VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2624 $358 $879 $1,236.8600 79873410463 BRENNAN, PETER E=& CHERYL A VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2825 $358 $879 $1,236.8600 79873410469 NILSSON, ROBERT J=& MARY M VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2826 $358 $879 $1,236.8600 79873410502 CORDOVL MARK VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2911 $358 $879 $1,236.8600 79873410528 TOR HOLDINGS LLC VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2912 $358 $879 $1,236-8600 798734ID544 GARCIA, FIDEL J VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2913 $358 $879 $1,236.8600 79873410560 GUSTAVSON, ROGER B=& JOYCE M VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2914 $358 S879 $1,236.8600 79873410586 QUINTUS, ROELOF A VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2915 $358 8879 $1,236.8600 Heritage Bay'17-18 Assessment Roll Parcel ID Development Type 0 & M Debt Total 79873410609 STROBEL, NORMAN=& DIANE VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2916 $358 $879 $1,236.8600 79873410625 TOMC, JOHN E_& ALANA H VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2921 $358 $879 $1,236.8600 79873410641 TUTINO FAMILY TRUST VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2922 $358 $879 $1,236.8600 79873410667 POLANIN, ANDREW A=& NANCY J VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2923 $358 $879 $1,236.6600 79873410683 MCNAMARA, ROBERT F=& KARIN VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2924 5358 $879 $1,236.8600 79673410706 DOLIVO, JAMES=& JOSEPHINE VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2925 $358 $879 $1,236.8600 79873410722 CHERESHNEVSKY, STEPHEN VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2926 $358 $879 $1,236.8600 79873410746 HURLBURT, KENT=& COLLEEN JANE VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 3011 $358 $879 $1,236.8600 79873410764 PEPE, FRANK=& TERESA VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 3012 $358 $879 $1,236.8600 79873410780 JONAS TR, JOEL G VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 3013 $358 $879 $1,236.8600 79873410803 WELLINGTON, JAMES W=& SALLY L VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 3014 $358 $879 $1,236.8600 79873410829 GROSSMAN, RONALD D=& SHARON A VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 3015 $358 $879 $1,236.8600 79873410845 AGOLINO, JOSEPH=& CARMELINA VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 3016 $358 $879 $1,236.8600 79873410861 CROCUS, GARY F=& WENDY E VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 3021 $358 $879 $1,236.6600 79873410887 NAPLES JR, ANTHONY=& TAMMY A VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 3022 $358 $879 $1,236.8600 79873410950 FLAGEOLE, RICHARD VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 3023 $358 $879 $1,236.8600 79873410926 FLORO, ARTHUR M VERANDA IV AT I-IERITAGE BAY A PHASE CONDOMINIUM UNIT 3024 $358 $879 $1,236.8600 79873410942 GUBANIC, MICHAEL=& DEBRA VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 3025 $356 $879 $1,236.8600 79873410968 WESTHOFF, ROBERT F VERANDA IV AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 3026 $358 $879 $1,236.8600 79873411022 JOHNSON, EARL D=& SHIRLEY J VERANDA V AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2311 $358 $879 $1236.8600 79873411048 DEACON, BRUCE LYMAN VERANDA VAT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2312 $358 $879 $1236.8600 79873411064 FOUTS FAMILY REV TRUST VERANDA V AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2313 $358 $879 $1236.8600 79873411080 CUSKEY, DANIEL J VERANDA V AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2314 $358 $879 $1,236.8600 79673411103 FORGET TR, ALAIN=& FRANCE VERANDA V AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2315 $358 $879 $1,236.8600 79873411129 NARDY TR, ROSEANN M VERANDA V AT HERITAGE BAY A PHASF CONDOMINIUM UNIT 2316 $358 $879 $1236.8600 79873411145 E[ IST FAMILY TRUST OF 2000 VERANDA VAT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2321 $358 $879 $1.236.8600 79873411161 WARREN, RALPH=& ANNE VERANDA VAT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2322 $358 $879 $1,236.8600 79873411187 DINNOCENZO, ROBERT VERANDA V AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2323 $358 $679 $1,236.8600 79673411200 RICHARD F RUHL TRUST VERANDA V AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2324 $358 $879 $1236.8600 79873411226 RONALD E LAWLESS LIV TRUST VERANDA V AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2325 $358 $879 51236.8600 79873411242 PIETROSANTO, JEFFREY D VERANDA V AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2326 $358 $879 $1,236.8600 79573411268 RYAN, MICHAEL J=& JANE A VERANDA V AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2411 $358 $879 $1236.8600 79873411284 ELMORE, THOMAS R=& LYNDA D VERANDA V AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2412 $358 $679 $1,236.8600 79873411307 BOUSE, RICK WAYNE=& BRENDA ANN VERANDA VAT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2413 $358 $879 $1,236.8600 79873411323 LAKIN TR, CHRIS L VERANDA VAT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2414 $358 $879 $1,236.8600 79873411349 KOVES TR, WILLIAM J VERANDA V AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2415 $358 $879 $1236.8600 79873411365 SEIDEWAND, ROBERT J VERANDA V AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2416 $358 $879 $1,236.8600 79873411381 DAY, STEPHEN J=& PATRICIA R VERANDA V AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2421 $358 $879 $1,236.8600 79873411404 MILLER. DOUGLAS W=& PATRICIA A VERANDA V AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2422 $358 $879 $1,236.8600 79873411420 M L HEFNER & S L HEFNER TRUST VERANDA V AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2423 $358 $879 $1,236.8600 79873411446 OBRIEN, MAUREEN R VERANDA V AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2424 $358 $879 $1,236.8600 79873411462 JOHNSON FAMILY REV TRUST VERANDA V AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2425 $358 $879 $1,236.8600 79873411488 RHEUDE, JAMES D=& SUSAN K VERANDA V AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2426 $358 $879 $1,236.8600 79873411501 SPROAT, JEFFREY W VERANDA V AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2511 $358 $879 $1,236.8600 79873411527 BRANT, THEODORE T=& VIRGINIA A VERANDA V AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2512 $358 $879 $1,236.8600 79873411543 CHAMPINE, DENNIS=& MARTHA VERANDA V AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2513 $358 $879 $1,236.8600 79873411569 JOSEPH WAH MAN TO LIV TRUST VERANDA V AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2514 $358 $879 $1,236.8600 79873411585 POTENZA, ROBERT J=& PATRICIA A VERANDA V AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2515 $358 $879 $1,236.8600 79873411608 FOULKES III, ROBERT VERANDA V AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2516 $358 $879 $1,236.8600 79873411624 PETERS, THOMAS WAYNE VERANDA V AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2521 $358 $819 $1,236.8600 79873411640 OVSEC. RALPH=& LINDA M VERANDA V AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2522 $358 $879 $1,236.8600 79873411665 KELLY, FRANK=& BERNICE VERANDA V AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2523 $358 $879 $1,236.8600 79873411682 PEREIRA, KENNETH J=& DIANNA L VERANDA V AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2524 $358 $879 $1,236.8600 79873411705 RIPATRA7.0NE, LOUIS M=& CAROL A VERANDA V AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2525 $358 $879 $1,236.8600 79873411721 TERRY R ANDERSON & LINDA R VERANDA V AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2526 $358 $879 $1,236.8600 79073411747 GROSSMAN, DONALD E_& KAREN E VERANDA V AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2611 $358 $879 $1,2368600 79873411763 MARINELLI, JOHN A=& CHARLENE A VERANDA V AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2612 $358 $879 $1,236.8600 79873411789 RICE, WILLIAM F VERANDA V AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2613 $358 $879 $1,236.8600 79873411802 MELOCHE, MICHAFL=& BRENDA VERANDA V AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2614 $358 $879 $1,236.8600 79873411828 PITRE, PATRICK=& WENDY J VERANDA V AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2815 $358 $879 $1,236.8600 79673411644 POLI, ROBERT M=& MARY LOU VERANDA V AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2616 $358 $879 $1,236.8600 79873411860 CAIANI, GARY=& ANDREA VERANDA V AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2621 $358 $879 $1,236.8600 79873411886 A S DENORCHIA JR REV TRUST VERANDA VAT HERITAGE BAY A PHASE CONDOPAINIUM UNIT 2622 $356 $879 $1,236.8600 79873411909 DEFRANCESCO, FRANK=& LINDA VERANDA V AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2623 $358 $879 $1,236.8600 79873411925 CORNW ELL, GRANT H VERANDA V AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2624 $358 $879 $1,236.8600 79873411941 DUPUY. JEAN C VERANDA VAT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2625 $358 $879 $1,236.8600 79873411967 MALFEO, GERARDO=& DEBORAH A VERANDA V AT HERITAGE BAY A PHASE CONDOMINIUM UNIT 2626 $358 $879 $1,236.8600 79873420026 POULIN, PIERRE VERANDA VI AT HERITAGE BAY A CONDOMINIUM UNIT 1011 $358 $879 $1,236.8600 79873420042 BADENHUIZFN, PETER J VERANDA VI AT HERITAGE BAY A CONDOMINIUM UNIT 1012 $358 $879 $1,236.8600 79873420068 TOAL, FRANCES R VERANDA VI AT HERITAGE BAY A CONDOMINIUM UNII 1013 $358 $879 $1,236.8600 79873420084 STILUTANO, DAVID VERANDA VI AT HERITAGE BAY A CONDOMINIUM UNIT 1014 $358 $879 $1.7368600 79873420107 DAVIS, MICHAEL D=& LEEANN VERANDA VI AT HERITAGE BAY A CONDOMINIUM UNIT 1015 $358 $879 $1,236.8600 79873420123 DARDENNE, MARY E VERANDA VI AT HERITAGE BAY A CONDOMINIUM UNIT 1016 $358 $879 $1,236.8600 79873420149 CORRADINO, DOLPH=& DESIREE VERANDA VI AT HERITAGE BAY A CONDOMINIUM UNIT 1021 $358 $879 $1,236.8600 79873420165 ROONEY, FARRELL SEAN=& JANINE VERANDA VI AT HERITAGE BAY A CONDOMINIUM UNIT 1022 $358 $879 $1,236.8600 Parcel ID 79873420181 SCHOENHARDT, JOHN F=&BRENDA 79873420204 VANKESSEL, PETER D=& WENDY M 79873420220 RAKOS, KURTIS P=& MARY M 79873420246 CAVANAH, JOHN M 79873420262 DAVID L GRANZOW REV TRUST 79873420288 AZEM, JAMAL M 79873420301 GALLUP, STEPHEN D=& CAROL J 79873420327 BURKHART, ROBERT A=& ROBIN A 79873420343 ARNOLD, LARRY=& CAROLS 79873420369 GOLDSTEIN, STEPHAN H=& DONNA J 79873420385 DEMETS, JAMES=& PATRICIA 79873420408 MARRERO, LOU=& KELLY RICE 79873420424 GULIA TR, UGO=& VALCHIRIA 79873420440 VAN SAN T EN, ARTHUR C=& DONNA M 79873420466 MCISAAC, RICHARD 79873420482 LAW, WAYNE-& KAREN 79873420628 WIETZES, ALBERT J=& ANNE L 79873420644 CHILI TR, MAN KIT MICHAEL 79873420660 DIEMANUELE, ANTONIO 79873420686 LAFTONTAINE, CHANTAL 79873420709 WESNESKI, MARY ELLEN 79873420725 HARRIS, EDWARD A=& HEATHER M 79873420741 WALTERS, GARY J=& JANETTE 79873420767 9158-0746 QUEBEC INC 79873420783 R N MILLER III & M J MILLER 798734208D6 BTK GROUP LLC 79873420822 A W & E M WILSON REALTY TRUST 79873420848 DESBIENS, GAETAN 79873420884 CARTWRIGHT, STEVEN G 79873420880 WARD'S INVESTMENTS LTD 79873420903 BALOGA, MICHAEL CHARLES 79873420929 FASCIANA, GUY M=& PATRICIA A 79873420945 PELL, JAMES M=& SANDRA G 79873420961 ZAVALA, JOSE ALFREDO COUI NO 79873420987 MANGANIELLO, CHARLES M=& LYNNE 79873421009 MARKS FAMILY TRUST 79873421025 DESCHAMPS, MARTIN 79873421041 11 LORENZO 79873421067 PETERSON, JOHN H=& LOUISA M 79873421083 MODELL, LOUIS M 79873421106 MICHAEL NIGRO REV TRUST 79873421122 AUFIERO, GEORGE=& KATHLEEN 79873421148 DOBROV, KENNETH=& CHERYL 79873421164 BRUCE & JANE HOFFMAN REV TRUST 79873421180 MYERS, MICHAEL K=& SHELLY L 79873421203 SIESTA BAY DR -HERITAGE BAY LLC 79873421229 HOEG, MICHAEL ROBERT 79873421245 KOHLER, DONNA M 79873421261 ZELLMER LIVING TRUST 79873421287 ALDINGER, ROBERT C=& SYLVIA E 79873421300 RITCHIE, RAYMOND GLENN 79873421326 GUNNELL JR, THOMAS E=& JILL D 79873421342 STAFFORD ET AL, BARRY JOHN 79873421368 HISCOCK, RUSSELL 79873421384 SILVA FAMILY TRUST 79873421407 D & V A HOLDING INC 79673421423 BOOTH, JAMES GRANT 79873421449 LAFRENIERE, LARRY PAUL 79873421465 GRAY. ALAN D=& MARIA 1 79873421481 ROLANDO, LINE 79873421504 GARBUTT, DOUGLAS 0=& STARR M 79873421520 QUARANTA, CAROLYN M 79873421545 NICCOLAI, GEORGE=& GAIL 79873421562 NESVADBA, MICHAL 79873421588 BELANGER LIVING TRUST 79873421601 HUGHES, 'KENNETH=&CONSTANCEL 79873421027 NICELY, GALE P=& SYLVIA LIPKA 79873421643 NADEN, ROBERT 79873421669 HAMMETT, SANDRA T 79873421685 HARBAK, GERALD L=& SUSAN F 70873421708 MARLOWE ET AL, ALEX=&CAROLYN 79873421724 RANDAZZO, JAMES 79873421740 MELILLO, JOSEPH=&ANNETTE D 79873421766 DUSM MARK W=& DEBORAH C 79873421782 ODONOHIIF. SUSANNE SALZER Heritage Bay'17-18 Assessment Roll Development VERANDA VI AT HERITAGE BAY VERANDA VI AT HERITAGE BAY VERANDA VI AT HERITAGE BAY VERANDA VI AT HERITAGE BAY VERANDA VI AT HERITAGE BAY VERANDA VI AT HERITAGE BAY VERANDA VI AT HERITAGE BAY VERANDA VI AT HERITAGE BAY VERANDA VI AT HERITAGE BAY VERANDA VI AT HERITAGE BAY VERANDA VI AT HERITAGE BAY VERANDA VI AT HERITAGE BAY VERANDA VI AT HERITAGE BAY VERANDA VI AT HERITAGE BAY VERANDA VI AT HERITAGE BAY VERANDA VI AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA Vf AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERI I AGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA Vii AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY VERANDA VII AT HERITAGE BAY TVI A CONDOMINIUM UNIT 1023 A CONDOMINIUM UNIT 1024 A CONDOMINIUM UNIT 1025 A CONDOMINIUM UNIT 1026 A CONDOMINIUM UNIT 1111 A CONDOMINIUM UNIT 1112 A CONDOMINIUM UNIT 1113 A CONDOMINIUM UNIT 1114 A CONDOMINIUM UNIT 1115 A CONDOMINIUM UNIT 1116 A CONDOMINIUM UNIT 1121 A CONDOMINIUM UNIT 1122 A CONDOMINIUM UNIT 1123 A CONDOMINIUM UNIT 1124 A CONDOMINIUM UNIT 1125 A CONDOMINIUM UNIT 1126 A PHASE CONDOMINIUM UNIT 9011 A PHASE CONDOMINIUM UNIT 0012 A PHASE CONDOMINIUM UNIT 9013 A PHASE CONDOMINIUM UNIT 9014 A PHASE CONDOMINIUM UNIT 9015 A PHASE CONDOMINIUM UNIT 9016 A PHASE CONDOMINIUM UNIT 9021 A PHASE CONDOMINIUM UNIT 9022 A PHASE CONDOMINIUM UNIT 9023 A PHASE CONDOMINIUM UNIT 9024 A PHASE CONDOMINIUM UNIT 9025 A PHASE CONDOMINIUM UNIT 9026 A PHASE CONDOMINIUM UNIT 9111 A PHASE CONDOMINIUM UNIT 9112 A PHASE CONDOMINIUM UNIT 9113 A PHASE CONDOMINIUM UNIT 9114 A PHASE CONDOMINIUM UNIT 9115 A PHASE CONDOMINIUM UNIT 9116 A PHASE CONDOMINIUM UNIT 9121 A PHASE CONDOMINIUM UNIT 9122 A PHASE CONDOMINIUM UNIT 9123 A PHASE CONDOMINIUM UNIT 9124 A PHASE CONDOMINIUM UNIT 9125 A PHASE CONDOMINIUM UNIT 9126 A PHASE CONDOMINIUM UNIT 9211 A PHASE CONDOMINIUM UNIT 9212 A PHASE CONDOMINIUM UNIT 9213 A PHASE CONDOMINIUM UNIT 9214 A PHASE CONDOMINIUM UNIT 9215 A PHASE CONDOMINIUM UNIT 9216 A PHASE CONDOMINIUM UNIT 9221 A PHASE CONDOMINIUM UNIT 9222 A PHASE CONDOMINIUM UNIT 9223 A PHASE CONDOMINIUM UNIT 9224 A PHASE CONDOMINIUM UNIT 9225 A PHASE CONDOMINIUM UNIT 9226 A PHASE CONDOMINIUM UNIT 9311 A PHASE CONDOMINIUM UNIT 9312 A PHASE CONDOMINIUM UNIT 9313 A PHASE CONDOMINIUM UNIT 9314 A PHASE CONDOMINIUM UNIT 9315 A PHASE CONDOMINIUM UNIT 9316 A PHASE CONDOMINIUM UNIT 9321 A PHASE CONDOMINIUM UNIT 9322 A PHASE CONDOMINIUM UNIT 9323 A PHASE CONDOMINIUM UNIT 9324 A PHASE CONDOMINIUM UNIT 9325 A PHASE CONDOMINIUM UNIT 9326 A PHASE CONDOMINIUM UNIT 9411 A PHASE CONDOMINIUM UNIT 9412 A PHASE CONDOMINIUM UNIT 9413 A PHASE CONDOMINIUM UNIT 9414 A PHASE CONDOMINIUM UNIT 9415 A PHASE CONDOMINIUM UNIT 9416 A PHASE CONDOMINIUM UNIT 9421 A PHASE CONDOMINIUM UNIT 9422 A PHASE CONDOMINIUM UNIT 0423 A PHASE CONDOMINIUM UNIT 9424 A PHASE CONDOMINIUM UNIT 9425 O & M Debt Total $358 $879 $1,236.8600 $358 $879 51,236.8600 $358 $879 $1,236.8600 $358 $879 $1,236.8600 $358 $879 $1,236.8600 S35U $879 $1,236.8600 5358 $879 $1,236-8600 5358 $879 $1,236.8600 S353 $879 $1,236.8600 5358 $879 $1,236.8600 S358 $879 $1,236.8600 5358 $879 $1,236.8600 S358 $879 $1,236.8600 $358 $079 $1,236.8600 $358 $879 $1,236.8600 $358 $879 $1.236.8600 $356 $879 $1,236.8600 $358 $879 $1,236.8600 $358 $379 $1,236.8600 $358 $879 $1,236.8600 S35B $B79 $1,236.8600 $358 $879 $1236.8600 $356 $879 $1,236.8600 $358 $879 $1,236.8600 $358 $879 $1,236.8600 $358 $879 $1.236.8600 $358 $B79 $1,236-8600 $358 $B79 $1,236.8600 $358 $879 $1,236.8600 $358 $879 $1,236.8600 5358 $879 $1,236.8600 $358 $879 $1,236.8600 $358 $879 $1,236.8600 $358 $879 $1,236.8600 $358 $879 $1,236.8600 $358 $879 $1.236.8600 $358 $879 $1,236.8600 $358 $879 $1,236.8600 $358 $879 $1,236.8600 5358 $879 $1,236.8600 $358 $879 $1,236.8600 $358 $879 $1,236.8600 $358 $879 $1,236.8600 $356 $879 $1,236.8600 $358 $879 $1,236.8600 $358 $879 $1,236.8600 $358 $879 $1,236.8600 $358 $879 $1,236.8600 $358 $879 $1236.8600 $358 $879 $1,236.8600 6358 $879 $1,236.8600 $358 $879 $1,236.8600 $358 $879 $1,236.8600 $358 $679 $1,236.8600 $358 $879 $1,236.8800 $358 $879 $1,236.8600 $358 $879 $1,236.8600 $358 $879 $1236.8600 $358 $879 $1236.8600 $358 $879 $1236.8600 $358 $879 $1,236.8600 $358 $879 $1,236.8600 $358 $879 $1,236.8600 $358 $679 $1,236.8600 $358 $879 $1,236.8600 $358 $879 $1,236.8600 $358 $879 $1,236.8600 $358 $879 $1,236.8600 $358 $879 $1,236.8600 $358 $879 $1,236.8600 $358 $679 $1,236.8600 $358 $879 $1,236.8600 $358 $879 $1,236.8600 $358 $879 $1,236.8600 $358 $879 $1,236.8600 Parcel ID 7 987 3 4 21 80 5 WESTCOTT, JAMES H=& DEBORAH J 79873428DG2 MELLOTT, TOMMY R 79873428028 KOGJAN, ANDREW 79873428044 COURAGE, OLIVIER J 70873428060 WARRIAN, STEPHEN=&RHONDA 79873428D06 MENDOLIA, VITO F=& JOANNE 79873428109 DEMEDIO, DAVID M=& JENNIFER W 79873428125 NORMAN, RICHARD D=& MARGARET M 79873428141 PARRISH, THOMAS B=& MARCIA A 79873428167 SIWINSKI, JOSEPH=& CAROL 70873428183 STURGES, MARK S=&SHARON E 79873428206 PIVIROTTO, DIANE M 70873428222 MCCOMBS, CAROL E 79873428248 DILL IANO, JOHN S=& LINDA L 79873428264 RANDAZZO, KENNETH 79873428280 TAMBURRO, MARK E 79873428303 HANZELKA, JOSEPH E=& BARBARA 79873428329 MICHEL ANDERSON LIV TRUST 79873428345 1FWK0WSKI, RFGINALD DENNIS 70873428381 GOULD, JOHN J=& MAUREEN J 79873428387 CONSTANCE P RAINONE TRUST 79873428400 ROUSSY,YANIK 79873428426 OCONNOR, JOHN=& NICOLE 79873428442 MCCORKLE, JOSFPH R=& DAWN L 70873428468 ROBIN & DENISE HESS TRUST 79873428484 BALLARD, RICKY R 79873428507 MOONEY, THOMAS T 79873428523 LYNCH, JOHN ROBERT 79873428549 MACKFN7IE, DONALD G R 70873428565 RIORDAN, W MICHAEL=& MARY PAT 79873428581 BISKEY, GERALD L 79873428604 RAE ET AL, ROBERT STEVEN 79873428620 NITSOPOULOS, JOHN 79873428646 JANIEC, STEPHEN B=& DIANE D 70873428662 COURCHESNE ET AL, WAN 79873428688 MRVICA, MARIO 79873428701 JAUCH, PETER K=& ELIZABETH 7987342B727 G L& D K HAPKA REV LIV I RUST 79873428743 BOOTH -JOHN C=& MARGARET 7087342B769 OLIVIER, BRIAN L 79873428785 LAVELLE, FRANCIS T 79873428808 MURRAY, ROSS 79873428824 PHYLL16 K PIERSON TRUST 79873428840 CRAIG P AHI.OIIIST REV TRUST 70873428866 FASCIANA LLP 79873428882 BALSER, ROBERT EDWARD 79873428905 ZAWADZKI, GLEN R=& MARY 79873428921 BALOGA REAL YLLC 79873428947 GARFI_, ROBERT J Heritage Bay'17-18 Assessment Roll Development VERANDA VII AT HERITAGE BAY VERANDA VIII AT HERITAGE BAY VERANDA VIII AT HERITAGE BAY VERANDA VIII AT HERITAGE BAY VERANDA VIII AT HERITAGE BAY VERANDA VIII AT HERITAGE RAY VERANDA VIII AT HERITAGE BAY VERANDA Vill AT HERITAGE BAY VERANDA VIII AT HERITAGE BAY VERANDA Vill AT HERITAGE BAY VERANDA VIII AT HERITAGE BAY VERANDA VIII AT HERITAGE BAY VERANDA VIII AT HERITAGE BAY VERANDA VIII A I HERITAGE BAY VERANDA VIII AT HERITAGE BAY VERANDA Vill AT HERITAGE BAY VERANDA VIII AT HERITAGE BAY VERANDA VIII AT HERITAGE BAY VERANDA VIII AT HERIIAGE BAY VERANDA Vill AT HERITAGE BAY VERANDA VIII AT HERITAGE BAY VERANDA VIII AT IIERITAGC BAY VERANDA VIII AT HERITAGE BAY VERANDA VIII AT HERITAGE BAY VERANDA VIII AT HERITAGE BAY VERANDA VIII AT HERITAGE BAY VERANDA VIII AT HERITAGE BAY VERANDA VIII AT HERITAGE BAY VERANDA VIII AT HERI IAGE BAY VERANDA VIII AT HERITAGE BAY VERANDA VIII AT HERITAGE BAY VERANDA VIII AT HERITAGE BAY VERANDA VIII AT HERITAGE SAY VERANDA VIII AT HERI [AGE BAY VERANDA VIII AT HERITAGE BAY VERANDA VIII AT HERITAGE BAY VERANDA VIII AT HCRITAGE BAY VERANDA VIII AT HERITAGE BAY VERANDA VIII AT HERI IAGE BAY VERANDA VIII AT HERITAGE BAY VERANDA VIII AT HERITAGE BAY VERANDA VIII AT HERITAGE BAY VERANDA VIII AT HERITAGE BAY VERANDA VIII AT HERIIAGE BAY VERANDA VIII AT HERITAGE BAY VERANDA VIII AT HERITAGE BAY VERANDA VIII AT HERITAGE BAY VERANDA VIII AT HERITAGE BAY VERANDA Vill AI HERITAGE BAY Tvpe A PHASE CONDOMINIUM UNIT 9426 A PHASE CONDOMINIUM UNIT 9511 A PI-IASE CONDOMINIUM UNIT 9512 A PHASE CONDOMINIUM UNIT 9513 A PHASE CONDOMINIUM UNI 19574 A PHASE CONDOMINIUM UNIT 9515 A PHASE CONDOMINIUM UNIT 9516 A PHASE CONDOMINIUM UNIT 9521 A PHASE CONDOMINIUM UNIT 9522 A PHASE CONDOMINIUM UNIT 9523 A PHASE CONDOMINIUM UNIT 9524 A PHASE CONDOMINIUM UNIT 9525 A PHASE CONDOMINIUM UNIT 9526 A PHASE CONDOMINIUM UNIT 9611 A PHASE CONDOMINIUM UNIT 9612 A PHASE CONDOMINIUM UNIT 9613 A PHASE CONDOMINIUM UNIT 9614 A PHASE CONDOMINIUM UNIT 9615 A PHASE CONDOMINIUM UNIT 9616 A PHASE CONDOMINIUM UNIT 9621 A PHASE CONDOMINIUM UNIT 9622 A PHASE CONDOMINIUM UNIT 9623 A PHASE CONDOMINIUM UNIT 9624 A PHASE GONDOM:NIUM UNIT 9625 A PHASE CONDOMINIUM UNIT 9626 A PHASE CONDOMINIUM UNIT 9711 A PHASE CONDOMINIUM UNIT 9712 A PHASE CONDOMINIUM UNIT 9713 A PHASE CONDOMINIUM UNIT 9714 A PHASE CONDOMINIUM UNIT 9715 A PHASE CONDOMINIUM UNIT 9716 A PHASE CONDOMINIUM UNIT 9721 A PHASE CONDOMINIUM UNIT 9722 A PHASE CONDOMINIUM UNIT 9723 A PHASE CONDOMINIUM UNIT 9724 A PHASE CONDOMINIUM UNIT 9725 A PHASE CONDOMINIUM UNIT 9726 A PHASE CONDOMINIUM UNIT 9811 A PHASE CONDOMINIUM UNIT 9812 A PHASE CONDOMINIUM UNIT 9813 A PHASE CONDOMINIUM UNIT 9814 A PHASE CONDOMINIUM UNIT 9815 A PHASE CONDOMINIUM UNIT 9816 A PHASE CONDOMINIUM UNIT 9821 A PHASE CONDOMINIUM UNI19822 A PHASE CONDOMINIUM UNIT 9823 A PHASE CONDOMINIUM UNIT 9824 A PHASE CONDOMINIUM UNIT 9825 A PHASE CONDOMINIUM UNIT 9826 O & M Debt Total $358 $879 $1,236.8600 $358 $879 $1,236.8600 $358 $879 $1,236.8600 $358 $879 $1,236.8600 $358 $879 $1,236.8600 5358 $879 $1,236.8600 5358 $879 S1.23681500 5358 $879 $1,236.8600 5353 $879 $1,236.8600 5358 $879 $1,236.8600 S356 $879 $1,236.8600 S358 $879 $1,236.8600 $358 $879 $1,236.8600 $358 $879 $1,236.8600 $358 $879 $1,236.8600 $358 3879 $1,236.8600 $35B $879 $1,236.8600 $358 $879 $1,236.8600 $35B $879 $1,236.8600 $358 $879 $1,236.8600 $35B $879 $1,236.8600 $358 $879 $1,236.8600 $358 $679 $1,236.8600 $358 $879 $1,236.8600 $358 $879 $1,236.8600 5358 $879 $1.236.8600 $358 $879 $1,236.8600 $358 $679 $1,236.8600 $358 $579 $1,236.8600 $358 $879 $1,236.8600 $358 $879 $1.236.8600 $358 $879 $1,236.8600 $358 $879 $1,236.8600 $358 $879 $1,236.8600 $358 $879 $1,236.8600 $358 $879 $1.236.8600 $358 $879 $1.2368600 $358 $879 $1,236.8600 3358 $679 $1,236.8600 $358 $879 $1,236.8600 $358 $879 $1,236.8600 $358 $879 $1,236.8600 $358 $879 $1,236.8600 $358 $679 $1,236.8600 $358 $879 $1,236.8600 $358 $879 $1.236.8600 $358 $879 $1,236-8600 $358 $879 $1,236.8600 $356 $879 $1,236.8600 $447,363 $1,308,564 51,755,926.4200 5447,362.50 $1,308,564 $1,755,926.4200 $0 $0 $0.0000 Heritage Bay Community Development District Prepared by HERITAGE BAY Community Development District Table of Contents FINANCIAL STATEMENTS Balance Sheet - All Funds ....................... Statement of Revenues, Expenditures and Changes in Fund Balance General Fund ........................ Debt Service Fund ........................ SUPPORTING SCHEDULES Trend Report .................. Non -Ad Valorem Special Assessments .................. Cash and Investment Report .................. Bank Reconciliation .................. Check Register & Invoice Copies .................. Page 1 .................... Pages 2 - 3 .................... Page 4 ........... I—— Pages 5 - 6 ......... I....... Page 7 ................. Page 8 ................. Page 9 ................. Pages 10 - 28 Heritage Bay Community Development District Financial Statements Rffl�� HERITAGE BAY Community Development District Governmental Funds ACCOUNT DESCRIPTION Balance Sheet June 30, 2017 SERIES 2014 DEBT GENERAL SERVICE FUND FUND TOTAL ASSETS Cash - Checking Account $ 85,236 $ - $ 85,236 Due From Other Funds - 4,050 4,050 Investments: Money Market Account 321,234 - 321,234 Deferred Cost - 3,237 3,237 Reserve Fund - 594,503 594,503 Revenue Fund - 525,768 525,768 TOTAL ASSETS $ 406,470 $ 1,127,558 $ 1,534,028 LIABILITIES Accounts Payable $ 20,122 $ - $ 20,122 Due To Other Funds 4,050 - 4,050 TOTAL LIABILITIES 24,172 - 24,172 FUND BALANCES Restricted for: Debt Service - 1,127,558 1,127,558 Assigned to: Operating Reserves 90,500 - 90,500 Reserves - Erosion Control 14,687 - 14,687 Reserves - Lakes 31,250 - 31,250 Unassigned: 245,861 - 245,861 TOTAL FUND BALANCES $ 382,298 $ 1,127,558 $ 1,509,856 TOTAL LIABILITIES & FUND BALANCES $ 406,470 $ 1,127,558 $ 1,534,028 Report Date: 7/10/2017 Page 1 HERITAGE BAY Community Development District General Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending June 30, 2017 ANNUAL ADOPTED YTD YTD VARIANCE ($) JUN -17 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ACTUAL REVENUES Interest - Investments $ 500 $ 375 $ 1,061 $ 686 $ 200 Special Assmnts- Tax Collector 250,000 250,000 250,000 - 1,630 Special Assmnts- Wall Project 62,500 62,500 62,500 - 408 Special Assmnts-Reserves 31,250 31,250 31,250 - 204 Special Assmnts- Discounts (13,750) (13,750) (12,604) 1,146 67 Other Miscellaneous Revenues - - 51,250 51,250 - TOTAL REVENUES 330,500 330,375 383,457 53,082 2,509 EXPENDITURES Administration P/R-Board of Supervisors FICA Taxes ProfServ-Engineering ProfSery-Legal Services ProfSery-Mgmt Consulting Sery ProfServ-Property Appraiser ProfServ-Special Assessment ProfSery-Web Site Maintenance Auditing Services Postage and Freight Insurance - General Liability Printing and Binding Legal Advertising Misc-Bank Charges Misc-Assessmnt Collection Cost Office Supplies Annual District Filing Fee Total Administration Field ProfSery-Field Management R&M -Contingency Total Field 8,000 6,000 6,000 - - 612 459 459 - - 14,000 10,500 21,494 (10,994) 8,400 5,000 3,750 7,053 (3,303) - 40,576 30,432 27,051 3,381 3,381 5,156 - - - - 5,305 5,305 5,305 - - 750 563 1,338 (775) 56 3,600 3,600 3,800 (200) 1,300 2,700 2,025 455 1,570 22 15,783 15,783 12,040 3,743 - 1,300 975 954 21 99 3,700 2,775 744 2,031 224 750 563 - 563 - 6,875 6,875 6,623 252 46 550 413 - 413 - 175 175 175 - - 114,832 90,193 93,491 (3,298) 13,528 12,731 9,548 9,548 - 1,061 1,187 890 - 890 - 13,918 10,438 9,548 890 1,061 Report Date: 7/10/2017 Page 2 HERITAGE BAY Community Development District General Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending June 30, 2017 ACCOUNT DESCRIPTION Lakes and Ponds Contracts -Lake and Wetland Contracts -Water Quality Contracts -Lakes 30A & 30B R&M-Aquascaping R&M -Lake Erosion R&M -Contingency Impr - Miscellaneous Reserve - Lakes Total Lakes and Ponds Debt Service Reserve - Other Operating Loan Repayment Interest Expense -Note Total Debt Service ANNUAL ADOPTED YTD YTD VARIANCE ($) JUN -17 BUDGET BUDGET ACTUAL FAV(UNFAV) ACTUAL 66,000 49,500 45,947 3,553 6,000 20,000 15,000 22,309 (7,309) 11,498 - - 9,000 (9,000) 1,000 5,000 3,750 1,950 1,800 - 10,000 7,500 47,550 (40,050) - 5,000 3,750 1,675 2,075 - 2,000 1,500 - 1,500 - 31,250 31,250 - 31,250 - 139,250 112,250 128,431 (16,181) 18,498 4,750 4,750 - 4,750 - 50,000 37,500 160,878 (123,378) 2,135 7,750 6,000 4,759 1,241 314 62,500 48,250 165,637 (117,387) 2,449 TOTAL EXPENDITURES 330,500 261,131 397,107 (135,976) 35,536 Excess (deficiency) of revenues Over (under) expenditures Net change in fund balance FUND BALANCE, BEGINNING (OCT 1, 2016) FUND BALANCE, ENDING 69,244 (13,650) (82,894) (33,027) $ - $ 69,244 $ (13,650) $ (82,894) $ (33,027) 395,948 395,948 395,948 $ 395,948 $ 465,192 $ 382,298 Report Date: 7/10/2017 Page 3 HERITAGE BAY Community Development District Series 2014 Debt Service Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending June 30, 2017 ANNUAL ADOPTED YTD YTD VARIANCE ($) JUN -17 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ACTUAL REVENUES Interest -Investments $ - $ - $ 1,983 $ 1,983 $ 341 Special Assmnts- Tax Collector 1,308,564 1,308,564 1,308,564 - 8,532 Special Assmnts- Discounts (52,343) (52,343) (47,981) 4,362 256 TOTAL REVENUES 1,256,221 1,256,221 1,262,566 6,345 9,129 EXPENDITURES Administration ProfServ-Arbitrage Rebate ProfSery-Property Appraiser ProfServ-Trustee Fees Misc-Assessmnt Collection Cost Total Administration Debt Service Principal Debt Retirement Interest Expense Total Debt Service 600 - - 19,628 - - - - 4,951 - - - - 26,171 26,171 25,212 959 176 51,350 26,171 25,212 959 176 565,000 633,650 565,000 633,650 565,000 - 633,650 - - 1,198,650 1,198,650 1,198,650 - - TOTAL EXPENDITURES 1,250,000 1,224,821 1,223,862 959 176 Excess (deficiency) of revenues Over (under) expenditures 6,221 31,400 38,704 7,304 8,953 OTHER FINANCING SOURCES (USES Contribution to (Use of) Fund Balance 6,221 - - - TOTAL FINANCING SOURCES (USES) 6,221 - - Net change in fund balance $ 6,221 $ 31,400 $ 38,704 $ 7,304 $ 8,953 FUND BALANCE, BEGINNING (OCT 1, 2016) 1,088,854 1,088,854 1,088,854 FUND BALANCE, ENDING $ 1,095,075 $1,120,254 $ 1,127,558 Report Date: 7/10/2017 Page 4 Heritage Bay Community Development District y N C Ci 0 M N M � C = 0 A 7 N N Ol N M C C W v C O W (D v a N O C U- 4) d) O E 4A U U)_ 0 C N E 0 O m > N LLJ Q 0 F— EE CE L Z LU 0 �;z���00000��o��mo o� 0 0 o in o 0 utOi o u� o o m o voi � � o vo m r �� LO m N O N N ti Yf 0� o o rrni W EL p o o p N O ifJ N m N O N _ _ N• r • r o 0 o v o N N � _ v � _ C N n a � p � o r` o o -D o o ll o o� m S m _ O N n' LL"1 LL'l �- t•] - M t0 00 `p m p ' M Or N N o rn m m o �n o v o mI M S M O M _ M M m n r r r r r • 0 o ro o rn N n O M M � M rn �Q O r (5 R o r� r r rn o� � m N < 0 M rrNi O N o N 0 M r r r N Nc" a, N a N v N en N a W n oo n m' r r N r N r m r r r o N m m o oQ N rn O o m m r r N r r r r o v 0 rn n r M o o n N r r� r m r LQ m G I� r `- r m rn M Ln A M O r M. r r N. r r O r a pp c v O o O 0 n N s 5 AL m JR 1 m '" m aNi U °d d�pjv aN c�.� E d 0 o'rnrno n N.`t v 'C s<n 8cii ci3 t°Ji t%' :z �' m c O o 0 0 0 o a v m .c `di .' c m o K '1 ul C N r C O � N U M v � C C) 7 N yj -n N C w � � C: C UJ U Mn Q- O Li LL O IL to d O C LL 4) NN4) Irl. O L_ C� G 2 m N U _N C N E �- CLO in LU0 Q E E E LU = U � 1 pp pp pp O 0 0 0 0 0 N N mS 0p a 0 c~+J f0 v A a0 O NLy cl w n h w 16 N _ l O O V V Yl m O m O c m O_ oS m p v> o p r D o rn o in W S N N •- m o m N p n Q Nm co i c Iq in m i N ,17 o> N cli N CIL OR m o v � m m m r civ m c, n O r N Q -N �L 10 V a_ No N m 0 a a d Yr N O 9 m C •0 1O d ,� w c c o v c O c `m CL N n °Ji y rg'i m c°i o iLL o m O L S m m c J N O H Z LL IL HERITAGE BAY Community Development District Non -Ad Valorem Special Assessments - Collier County Tax Collector (Monthly Collection Distributions) For the Fiscal Year Ending September 30, 2017 % COLLECTED 100% 100% 100% 100% 100% TOTAL OUTSTANDING - - - - Report Date: 7/1012017 Page 7 _._........... ALLOCATION BY FUND Discount / Gross Debt Date Net Amount (Penalties) Collection Amount Tax Wall Reserve Service Received Received Amount Costs Received Collector Project Assmnts Fund Assessments Levied $ 1,652,314 $ 250,000 $ 62,500 $ 31,250 $ 1,308,564 Allocation % 100% 15% 4% 2% 79% 10/26/16 $ 17,109 $ 970 $ 349 $ 18,428 $ 2,788 $ 697 $ 349 $ 14,594 11/16116 339,584 14,438 6,930 360,952 54,613 13,653 6,827 285,859 11/29/16 604,083 25,684 12,328 642,096 97,151 24,288 12,144 508,513 12/15/16 386,877 16,114 7,895 410,887 62,168 15,542 7,771 325,405 12/30/16 53,992 1,699 1,102 56,792 8,593 2,148 1,074 44,977 01/30/17 56,081 1,504 1,145 58,730 8,886 2,221 1,111 46,512 02/23/17 28,696 505 586 29,786 4,507 1,127 563 23,590 03/29/17 36,886 126 753 37,764 5,714 1,428 714 29,908 04/28/17 25,713 (133) 525 26,105 3,950 987 494 20,674 06/01/17 5,760 (171) 118 5,707 863 216 108 4,520 06/09/17 5,114 (152) 104 5,067 767 192 96 4,013 TOTAL $ 1,559,895 $ 60,585 $ 31,835 $ 1,652,314 $ 250,000 $ 62,500 $ 31,250 $ 1,308,564 % COLLECTED 100% 100% 100% 100% 100% TOTAL OUTSTANDING - - - - Report Date: 7/1012017 Page 7 HERITAGE BAY Community Development District Cash and Investment Balances June 30, 2017 ACCOUNT NAME GENERALFUND Operating Checking Money Market Account Money Market Account DEBT SERVICE FUND Series 2014 Deferred Cost Fund Series 2014 Reserve Fund Series 2014 Revenue Fund Note 1 Invested in First American Obligation Fund BANK NAME MATURITY YIELD BALANCE VNB N/A 0.00% $ 85,236 Stonegate Bank N/A 0.25% 20,726 BankUnited N/A 0.78% 300,508 Subtotal 321,234 Subtotal General Fund 406,470 US Bank N/A 0.00% 3,237 US Bank N/A 0.00% 594,503 US Bank N/A 0.00% 525,768 Subtotal Debt Service 1,123,508 (1) Total $ 1,529,978 Report Date: 7/10/2017 Page 8 Heritage Bay CDD Bank Reconciliation Bank Account No. 9727 CNL Bank - GF Statement No. 06-17 Statement Date 6/30/2017 GIL Balance (LCY) 85,236.12 Statement Balance 87,361.12 GIL Balance 85,236.12 Outstanding Deposits 0.00 Positive Adjustments 0.00 Subtotal 87,361.12 Subtotal 85,236.12 Outstanding Checks 2,125.00 Negative Adjustments 0.00 Differences 0.00 Ending G/L Balance 85,236.12 Difference 0.00 Ending Balance 85,236.12 Posting Document Document Cleared Date Type No. Description Amount Amount Difference Outstanding Checks 6/27/2017 Payment 3189 COPELAND SOUTHERN ENTERPRISES, 6/27/2017 Payment 3190 GRAU AND ASSOCIATES TotalOutstanding Checks.................................................................................................. 825.00 1,300.00 2,125.00 0.00 825.00 0.00 1,300.00 2,125.00 Page 9 r• M ^ ctOZ LL _ a�Q O L � w U E o_ n 2 ,a 0m >, a- m t(° O Ll C O ;O O E a c O a _J G O. 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U. W V W U) z Z W a) m N LU U) a U) D n N co F- V, V, to h O 0 Y Q m m O U Q m w C) w S N N a m CL y V m M - Heritage Bay CDD c/o Severn Trent Services 210 N. University Dr. Suite 702 Coral Springs FL 33071 Attn: Justin Faircloth Gen Rep Coleman, Yovanovich & Koester, P.A. Northern Trust Bank Building 4001 Tamiami Trail North, Suite 300 Naples, Florida 34103-3556 Telephone: (239) 435-3535 Fax: (239) 435-1218 Page: 1 March 30, 2017 File No: 6176-001 M Statement No: 29 SENT VIA EMAIL TO: Justin. Faircloth@stservices.com and barbara.gonzalez@stservices.com 02/28/2017 GLU Review and respond to email correspondence from Al Reynolds regarding request for records 0.20 65.00 Professional Fees through 03/30/2017 2.05 656.25 Total Current Work 666.25 Payments Total Payments Through 03/30/2017 -1,462.50 Balance Due $666.25 Page 12 Previous Balance $1,462.50 Fees Hours 02/13/2017 GLU Review and respond to email correspondence from Justin Faircloth on proposed Copeland contract; Review email correspondence from Chairman; Brief review of contract 0.25 81.25 02/16/2017 GLU Review multiple email correspondence from Justin Faircloth and Supervisor Hubbard on Quarry response letter; Review response letter from Quarry; Research on information from response letter 0.60 195.00 02/22/2017 GLU Review email correspondence from Justin Faircloth regarding engineering records from Stantec; Brief research on same and review Stantec information; Draft email correspondence to Al Reynolds of Stantec regarding District records 1.00 325.00 02/28/2017 GLU Review and respond to email correspondence from Al Reynolds regarding request for records 0.20 65.00 Professional Fees through 03/30/2017 2.05 656.25 Total Current Work 666.25 Payments Total Payments Through 03/30/2017 -1,462.50 Balance Due $666.25 Page 12 Invoice 500 West Fulton Street Sanford, Florida 32771 Phone: 407.322.6841 Bob Koncar April 6, 2017 Heritage Bay Community Development District Project No: S28902 C!O Severn Trent - North America Invoice No: 102513 5911 County Lakes Road Amount Sr. Project Manager Ft. Myers, FL 33905 1,125.00 Clerical 11 Meetings & Miscellaneous Services at 10154 Heritage Bay Blvd. Naples, FL- Professional through March 12.2017_____+________^^____________ Collier County Totals _Services 1 Meeting Attendance & Misc. Services 1,140.00 Total Labor 1,140.00 Services provided this period include: Update control structure location map. Professional Personnel Hours Rate Amount Project Coordinator 1.00 90.00 90.00 Design Technician 5.75 95.00 546.25 Totals 6.75 636.25 Total Labor 636.25 Total this Task $636.25 Services provided this period include: Site visits and monthly Board of Supervisors meeting preparation and attendance. Professional Personnel Hours Rate Amount Sr. Project Manager 7.50 150.00 1,125.00 Clerical 11 .25 60.00 15.00 Totals 7.75 1,140.00 Total Labor 1,140.00 Unit Billing 2017 Mileage 80.25 Black & White Plots 24X36 3.84 Black&White 8.5X11 10.75 Total Units 94.84 94.84 Total this Task $1,234.84 Total this Phase $1,871.09 Total this Invoice $1,871.09 Page 13 w w w. c p h c o r p. c o in Project S28902 Severn/ Heritage Bay CDD: Meeting & Misc Invoice 102513 Billing Backup Thursday, Apri16, 2017 CPH, Inc. Invoice 102513 Dated 4/6/2017 4:59:45 PM 1 Meeting Attendance & Misc. Services Professional Personnel Professional Personnel Hours Rate Amount Project Coordinator Amount 70-0993 Pearce, Kelly 1/23/2017 .50 90.00 45.00 Map Coordination Lockhart, Joshua 1/26/2017 70-0993 Pearce, Kelly 2/14/2017 .50 90.00 45.00 Map coordination Design Technician 70-01068 Allen, John 2/14/2017 2.00 95.00 190.00 150.00 Control Structure Location Map: Review with Josh & Kelly, set up Site Visits; Client Coordination drawing, print ERP plans for review, mark up map 70-01068 Allen, John 2/15/2017 2.00 95.00 190.00 4.00 Control Structure Location Map, send draft to KP, phone with Justin, 600.00 revise map. 70-01068 Allen, John 2117/2017 1.00 95.00 95.00 Constrol Structure map: finalize changes, send to Justin for review 70-01145 70-01068 Allen, John 3/1/2017 .75 95.00 71.25 15.00 Update lake riprap OPC Prebills Totals 6.75 636.25 Total Labor 7.75 Total this Task Professional Personnel Unit Billing 2017 Mileage 80.25 Black & White Plots 24X36 3'84 Black&White B.5X11 10.75 Total Units 94.84 Total this Task Total this Phase 636.25 $636.25 1,140.00 94.84 $1,234.84 $1,871.09 Page 14 Hours Rate Amount Sr. Project Manager 70-0972 Lockhart, Joshua 1/26/2017 .50 150.00 75.00 Proposal coordination 70-0972 Lockhart, Joshua 2/17/2017 3.00 150.00 450.00 Site Visits; Client Coordination 70-0972 Lockhart, Joshua 3/2/2017 4.00 150.00 600.00 Monthly Board of Supervisors Meeting Preparation and Attendance Clerical 11 70-01145 Singhavarath, Jenny 12/27/2016 .25 60.00 15.00 Prebills Totals 7.75 1,140.00 Total Labor Unit Billing 2017 Mileage 80.25 Black & White Plots 24X36 3'84 Black&White B.5X11 10.75 Total Units 94.84 Total this Task Total this Phase 636.25 $636.25 1,140.00 94.84 $1,234.84 $1,871.09 Page 14 Project 528902 Severn/ Heritage Bay CDD: Meeting & Misc invoke I Total this Project $1,871.09 Total this Report $1,871.09 Page 15 17Mileage @ 0.535 B 2/19/2017 000000000639 Ft Myers B:05 34.0 8.5X11 B&W @ 0.05 Thursday, April 6,20 17 Unbilled Detail 4.00 .960 3.840 4:58:07 PM CPH, Inc. As of 3/12/2017 0.535 Billing Employee! Hours! Units Billing Rate Billing Labor Amount Category Status Date Reference Description 369.00 94.880 Total for 11.13 Project Number: S28902 Severn/ Heritage Bay CDD: Meeting & Mise 1,234.850 Total for 1 383.50 Units: B 3/5/2017 000000000252 Ft Myers B:.05 181.0 8.5X11 B&W @ 0.05 181.00 .050 9.050 B 302017 000000000629 J. Lockhart board meeting B:35 75.0 75.00 .535 40.130 17Mileage @ 0.535 B 2/19/2017 000000000639 Ft Myers B:05 34.0 8.5X11 B&W @ 0.05 34.00 .050 1.700 B 2/19/2017 000000000639 Ft Myers B:6 4.0 24X36PIots @ 0.96 4.00 .960 3.840 B 2/1712017 000000000660 J. Lockhart Site Visit 6:35 75.0 17Mileage 75.00 .535 40.130 0.535 Total for 369.00 94.850 Total Billable Units 369.00 94.850 Total Units 369.00 94.880 Total for 11.13 376.75 1,234.850 Total for 1 383.50 1,871.100 Page 16 500 West Fulton Street Sanford, Florida 32771 nvo i ce7] Phone: 407.322.6841 Justin Faircloth April 6, 2017 Heritage Bay Community Development District Project No: H13603.1 CIO Severn Trent - North America Invoice No: 102506 5911 County Lakes Road Ft. Myers, FL 33905 January 2017 Water Quality Monitoring Event Fort Myers, Collier County, Florida Professional Services through March 12 2017 Fee Percent Previous Fee Current Fee Billing Phase Fee Complete Billing Billing Environmental Services 10,811.00 100.00 8,648.80 2,162.20 Total Fee 10,811.00 8,648.80 2,162.20 Total Fee 2,162.20 Total this Invoice $2,162.20 Services provided this period include: Finalized and issued report. i CPH, Inc. Page 17 w w w. C P h C o r P. C 0 In Copeland Southern Enterprises, inc 1668 Many Road North Ft. Myers, FL 33903 Bill To Heritage Bay CDD C/o Severn Trent Services 5911 Country Lakes Drive Ft. Myers, F1 33905 Invoice Date Invoice # 4/25/2017 786 Page 18 Project Item Description Amount Lake Restoration Lake restoration and drainage on 13 Lakes and extended 12 pipes on Lake 4 44,550.00 Additional repairs 17 Additional repairs done within work areas for free 0.00 Additional repairs Cleared debris and built up dirt around flared end section at SE corner of Lake 6 No 0.00 charge Additional repairs Extended 90ft. of 6" and 8" pipes on Lakes 3, 4, 20, 24 which was not included in 0.00 original proposal. No charge Total $44,550.00 Page 18 Coleman, Yovanovich & Koester, P.A. Northern Trust Bank Building 4001 Tamiami Trail North, Suite 300 Naples, Florida 34103-3556 Telephone: (239) 435-3535 Fax: (239) 435-1218 Page: 1 Heritage Bay CDD March 31, 2017 c/o Severn Trent Services File No: 6176-001M 210 N. University Dr. Suite 702 Statement No: 30 Coral Springs FL 33071 Attn: Justin Faircloth Gen Rep SENT VIA EMAIL TO: Justin. Faircloth@stservices.com and barbara.gonzalez@stservices.com Previous Balance $666.25 Fees 03/28/2017 GLU Review and respond to email correspondence from Justin Faircloth and Ed Hubbard regarding response on slalom course 0.10 32.50 03/29/2017 GLU Review and respond to email correspondence from Bob Koncar on loan terms; Initial review of same; Brief research 0.25 81.25 GLU Review and respond to email correspondence from Ed Hubbard regarding Quarry Association and status of slalom course; Brief review of declaration 0.20 65.00 Page 19 Hours 03/01/2017 GLU Review agenda for Board of Supervisors meeting; Telephone conference with Justin Faircloth on agenda matters 0.40 130.00 03/09/2017 GLU Review and respond to email correspondence from Justin Faircloth on installation of fence matters; Review existing documents and property appraiser maps 0.40 130.00 03110/2017 GLU Review email correspondence from Justin Faircloth regarding proposed slalom course letter; Review prior letter and meeting summary; Initial draft letter response to the Quarry; Draft email correspondence to Manager and Chairman with draft 1.50 487.50 0 311 4/2 01 7 GLU Review multiple email correspondence from Chairman and Manager regarding revisions to recreational lake letter; Draft revisions to letter; Draft email correspondence to Chairman and Manager with revised draft 0.80 260.00 03/22/2017 GLU Review and respond to email correspondence from Chairman on HOA dropping request for fence (no charge) 03/27/2017 GLU Review and respond to email correspondence from Justin Faircloth regarding agenda 0.10 32.50 03/28/2017 GLU Review and respond to email correspondence from Justin Faircloth and Ed Hubbard regarding response on slalom course 0.10 32.50 03/29/2017 GLU Review and respond to email correspondence from Bob Koncar on loan terms; Initial review of same; Brief research 0.25 81.25 GLU Review and respond to email correspondence from Ed Hubbard regarding Quarry Association and status of slalom course; Brief review of declaration 0.20 65.00 Page 19 Heritage Bay CDD Gen Rep Professional Fees through 03/31/2017 Total Current Work Total Payments Through 05/01/2017 Balance Due Payments Page: 2 March 31, 2017 File No: 6176-001M Statement No: 30 Hours 3.75 1,218.75 1,218.75 -666.25 $1,218.75 Page 20 500 West Fulton Street Sanford, Florida 32771 Invoice Phone: 407.322.6841 Justin Faircloth May 5, 2017 Heritage Bay Community Development District Project No: H13604 CIO Severn Trent - North America Invoice No: 103070 5911 County Lakes Road Ft. Myers, FL 33905 Heritage Bay Lake Bank Restoration Naples, Florida (Collier County) Professional Services through April 9. 2017 Fee Percent Previous Fee Current Fee Billing Phase Fee Complete Billing Billing Topographic Survey 6,000.00 100.00 0.00 6,000.00 Total Fee 6,000.00 0.00 6,000.00 Total Fee 6,000.00 Total this Phase $6,000.00 Reimbursable Expenses Tolls/Rental/Air 718.33 Total Reimbursables 718.33 718.33 Unit Billing Black&White 8.5X11 .45 2017 Mileage 233.26 Per Diem 160.00 Black&White 11X17 .40 Total Units 394.11 394.11 Total this Phase $1,112.44 Total this Invoice $7,112.44 Services provided this period include: Preparation and data collection of topo survey CPH, Inc. Page 21 t� w w c p h c o r p. c o m Unbilled Detail As of 4/9/2017 Wednesday, May 10, 2017 11:14:25 AM Billing Employee/ Hoursi Billing Billing Labor Status Date Reference Description Units Rate Amount Category Project Number: H13604 Heritage Bay: Lake Bank Restoration Phase Number: XPS Survey Expenses 718.330 Principal Name: Lockhart, Joshua Total Expenses Expenses: B 4/2/2017 OOOOOOSVYEX Survey Expenses Crew#11 - Hotel 1 nighVl 188.650 P man B 4/9/2017 OOOOOOOTOLL Tolls Crew#11 - Tolls 11.760 S 000000000182 Ft Myers B: 2.011X17 B&W@ 0.20 B 4/9/2017 OOOOOOSVYEX Survey Expenses Crew#11 Hotel 2 nightsl1 340.900 P man B 4/9/2017 B 4/9/2017 OOOOOOSVYEX Survey Expenses Crew#11 Hotel 1 night/1 177.020 P man .100 Page 22 Total for 718.330 Total Billable Expenses 718.330 Total Expenses 718.330 Units: B 4/9/2017 000000000182 Ft Myers B: 2.011X17 B&W@ 0.20 2.00 .200 .400 B 4/9/2017 000000000182 Ft Myers B:5 2.0 8.5X11 B&W @ 0.05 2.00 .050 .100 B 4/9/2017 000000000245 Crew#11 -Mileage 8;535 298.0 298.00 .535 159.430 17Mileage @ 0.535 B 4/9/2017 000000000245 Crew#1 f - Per Diem B: 3.0 Per Diem @ 3.00 40.000 120.000 40.00 B 3/19/2017 000000000669 Ft Myers 8:5 7.0 8.5X11 S&W @ 0.05 7.00 .050 .350 B 4/2/2017 000000000955 Crew#11 -Mileage 8:535 138.0 138.00 .535 73.830 17Mileage @ 0.535 B 4/2/2017 000000000955 Crew#11 - Per Diem B: 1.0 Per Diem @ 1.00 40.000 40.000 40.00 Total for 451.00 394.110 Total Billable Units 451.00 394.110 Total Units 461.00 394.110 Total for XPS 461.00 1,112.440 Page 22 Invoice7 500 West Fulton Street Sanford, Florida 32771 Phone: 407.322.6841 Bob Koncar May 5, 2017 Heritage Bay Community Development District Project No: S28902 CIO Severn Trent - North America Invoice No: 103078 5911 County Lakes Road Ft, Myers, FL 33905 Meetings & Miscellaneous Services at 10154 Heritage Bay Blvd. Naples, FL- Collier County Professional Services through _Aaril_9.2017----------------------------- 1 -------------------------- 1 Meeting Attendance & Misc. Services Services provided this period include: Update control structure location map. Professional Personnel Services provided this period include: Site visits to review lake scopes. Proposals and April meeting attendance. Site visit. CPH, Inc. Page 23 �� �ti w. c p h c o r p. c o m Hours Rate Amount Sr. Project Manager 7.00 150.00 1,050.00 Project Coordinator .50 90.00 45.00 Totals 7.50 1,095.00 Total Labor 1,095.00 Total this Task $1,095.00 Total this Phase $1,095.00 ---------------------------------------------- XXP Expenses Unit Billing 2017 Mileage 40.13 Total Units 40.13 40.13 Total this Phase $40.13 Total this Invoice $1,135.13 Services provided this period include: Site visits to review lake scopes. Proposals and April meeting attendance. Site visit. CPH, Inc. Page 23 �� �ti w. c p h c o r p. c o m Project S28902 Sevem/ Heritage Bay CDD: Meeting & Misc Invoice 103078 Billing Backup Wednesday, May 10, 2017 CPH, Inc. Invoice 103078 Dated 5/5/2017 2:45:13 PM --------------------------------------------- 1 Meeting Attendance & Misc. Services Professional Personnel Hours Rate Amount Sr. Project Manager 70-0972 Lockhart, Joshua 3/30/2017 3.00 150.00 450.00 On-site Visit 70-0972 Lockhart, Joshua 4/6/2017 4.00 150.00 600.00 On Site Visit Project Coordinator 70-0993 Pearce, Kelly 4/4/2017 .50 90.00 45.00 Lake 5&6 proposal; meeting documents Totals 7.50 1,095.00 Total Labor 1,095.00 Total this Task $1,095.00 Total this Phase $1,095.00 --------------------------------------------- XXP Expenses Unit Billing 2017 Mileage Total Units 40.13 40.13 40.13 Total this Phase $40.13 Total this Project $1,135.13 Total this Report $1,135.13 Page 24 Page 25 Wednesday, May 10, 2017 Unbilled Detail 2:43:05 PM CPH, Inc. As of 4!9!2017 Billing Employee/ Hours! Billing Billing Labor Status Date Reference Description Units Rate Amount Category Project Number. 528902 Severn/ Heritage Bay CDD: Meeting & Misc Phase Number: XXP Expenses Principal Name: Lockhart, Joshua Units: B 4/6/2017 000000000152 J. Lockhart board meeting 6:35 75.0 75.00 .535 40,130 17Mileage @ 0.535 Total for 75.00 40.130 Total Billable Units 75.00 40.130 Total Units 75.00 40.130 Total for XXP 75.00 40.130 Page 25 Coleman, Yovanovich & Koester, P.A. Northern Trust Bank Building 4001 Tamiami Trail North, Suite 300 Naples, Florida 34103-3556 Telephone: (239) 435-3535 Fax: (239) 435-1218 Page: 1 Heritage Bay CDD April 30, 2017 c/o Severn Trent Services File No: 6176-001 M 210 N. University Dr. Suite 702 Statement No: 31 Coral Springs FL 33071 Attn: Justin Faircloth Gen Rep SENT VIA EMAIL TO: stmsapinvoices@stservices.com Previous Balance $1,218.75 Fees Hours 04/02/2017 GLU Review email correspondence from Chairman on correspondence to TQ Association regarding boating rules; Draft email correspondence to Chairman 0.30 97.50 04/03/2017 GLU Review email correspondence from Chairman and President of TQ Association on slalom course; Draft email correspondence to Chairman on same 0.25 81.25 GLU Review email correspondence from Bob Koncar to the Board on loan proposal 0.10 32.50 04/04/2017 GLU Telephone conference with Bob Koncar regarding loan matter; Telephone conference with Bill McDonald of Valley National Bank; Review email correspondence from Bill McDonald; Review email correspondence from Bob Koncaar 0.50 162.50 04105/2017 GLU Review and respond to email correspondence from Justin Faircloth on Stantec records; Draft email correspondence to Al Reynolds of Stantec on records 0.20 65.00 GLU Review email correspondence from Sandra DeMarco on public records request 0.20 65.00 GLU Continue review of issues relating to proposed loans; Research same; Review email correspondence from Bob Koncar on new loan terms 1.25 406.25 04/06/2017 GLU Review and respond to email correspondence from Al Reynolds on engineering records; Exchange email correspondence with Justin Faircloth on same 0.20 65.00 04/07/2017 GLU Review and respond to email correspondence from Justin Faircloth on erosion on lake 30B and equipment accident; Review email correspondence from Chairman and Bob Koncar 0.20 65.00 GLU Telephone conference with Doug Waldorf regarding loan terms; follow-up email with Bob Koncar 0.40 130.00 GLU Review email correspondence from Justin Faircloth to engineer regarding (no charge) Page 26 Page: 2 Heritage Bay CDD April 30, 2017 File No: 6176-001M Statement No: 31 Gen Rep Hours 04/11/2017 GLU Telephone conference with Kathleen Dailey (Quarry CDD Manager) on Balance Due Page 27 $3,575.00 Heritage Bay/Quarry CDD interlocal agreement and needed update ; Draft email correspondence to Justin Faircloth on same; Review multiple email correspondence from Quarry Manager and Evans Engineering on permitting issues; Draft additional interlocal agreement; Draft multiple email correspondence Justin Faircloth on documents 0.70 227.50 04/13/2017 GLU Telephone conference with Bill McDonald on proposed loan; Telephone conference with Doug Waldorf on proposed loan 0.50 162.50 04/18/2017 GLU Review email correspondence from Sandra Demarco regarding public records request 0.10 32.50 GLU Telephone conference with Justin Faircloth on Heritage Bay issues 0.50 162.50 04/20/2017 GLU Review email correspondence from Justin Faircloth on CPH contract; Review and comment; Draft email correspondence to Justin Faircloth on same 0.90 292.50 04/24/2017 GLU Review and respond to email correspondence from Justin Faircloth on L&W contract; Review contract; Review meeting summary; Draft email correspondence to Justin Faircloth on comments 0.75 243.75 04/26/2017 GLU Review and respond to email correspondence from Justin Faircloth regarding revisions to CPH work order/contract; Review email correspondence from Justin Faircloth 0.20 65.00 Professional Fees through 04/30/2017 7.25 2,356.25 Total Current Work 2,356.25 Balance Due Page 27 $3,575.00 Copeland Southern Enterprises Inc. 1668 Many Road, North Fort Myers, FL, 33903 Phone: 239-995-3684 Fax: 239-995-0058 Email: copelandsei@aol.com Heritage Bay CDD, C/O Severn Trent Services 210 North University Drive, Suite 702 Coral Springs FL 33071 Justin Faircloth,CAM, Assistant District Manager 5911 Country Lakes Dr. Ft. Myers, FL, 33905 T: (239) 245-7118 ext. 306 C:(239)785-0675 F:(239)245-7120 E:Justin.fairclothnastserviccs.com SALESPERSON I P.O. NUMBER Scott Copeland j INVOICE #123 DATE: 06-13-2017 REQUISITIONER SHIPPED VIA F.O.B. POINT ` DUE DATE _06-13-17 QUANTITY I DESCRIPTION UNIT PRICE I TOTAL 1 Repaired wash out from concrete flume & Pipe (r�, NE Corner of $ .00 $ 875.00 Lake 19, Reinforced bank, installed 404 cloth reinstalled Rip Rap I and concreted in Rip Rap flume extend into lake area. 1 j Removed 15 It of 6" single walled pipe on Lake 19 alongside the S.00 $ 775.00 Tee area. Installed New 6" DW ADS pipe and 12" Catch Basin in CI, swale with slope repair. CSEI will share the expense and apply a 50 % discount Make all checks payable to Copeland Southern Enterprises Inc. If you have any questions concerning this invoice, please contact Scott. THANK YOU FOR YOUR BUSINESS! $ 825.00 SUBTOTAL, SALES TAX SHIPPING & HANDLING TOTAL DUE $-1658.00 $ 825.00 $ 825.00 Page 28 I E I'm 6 E E E o E F= E Z-6 E E E E- E F E a a: 0 o"I oo 0* 1 u 0 0 0 Iz 0 0 W, 616 16, 1 o CS (b 1 Eg 86 9 > �o I'd N cT 'd to C5 ui O al 1;5 c-,3 Z4 MW cd U5 lu, .2 R LL 0 4 > Im At CY R5 1 5 LU I cc, N v -6 21, 'C' m 0: (a a- a. Q u 'U, u a L 7 m ® _{§ \_ of \ J£ \ _ { R ) \ ] � \ � 2 4 \ �B ; � \ � \ 2 � \ LU ta / tt j q f ƒf / / \ ):co 4 \\ z � § . . a. � § ({/ƒ\ 2:.. CL o ge�6o� w � ƒ 0., \ R 2 § 7J m / /_ z _ 2 �g . _ w b 2 0 ± \ } IZ \ � � o . §C)a § 2 § n R\ _ R 4 ; � R LU ta j q \ / / \ > ƒ \ \ � § . . � CL 2:.. CL w a. 0., \ R Q m \ G . _ w ] � } IZ \ . HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA FINANCIAL REPORT FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2016 HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA TABLE OF CONTENTS Page INDEPENDENT AUDITOR'S REPORT 1-2 MANAGEMENT'S DISCUSSION AND ANALYSIS 3-6 BASIC FINANCIAL STATEMENTS Government -Wide Financial Statements: Statement of Net Position 7 Statement of Activities 8 Fund Financial Statements: Balance Sheet — Governmental Funds 9 Reconciliation of the Balance Sheet — Governmental Funds to the Statement of Net Position 10 Statement of Revenues, Expenditures and Changes in Fund Balances — Governmental Funds 11 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities 12 Notes to Financial Statements 13-20 REQUIRED SUPPLEMENTARY INFORMATION Schedule of Revenues, Expenditures and Changes in Fund Balance — Budget and Actual — General Fund 21 Notes to Required Supplementary Information 22 INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 23-24 INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA 25 MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA 26-27 0 A Grau & Associates CA'R411,114) PUBLIC.} AC;C;OttN't'ANTS INDEPENDENT AUDITOR'S REPORT To the Board of Supervisors Heritage Bay Community Development District Collier County, Florida Report on the Financial Statements 2700 North Military Trail • Suite 350 Boca Raton, Florida 33431 (561) 994-9299 • (800) 299-4728 Fax (561) 994-5823 www.graucpa.com We have audited the accompanying financial statements of the governmental activities and each major fund of Heritage Bay Community Development District, Collier County, Florida ("District") as of and for the fiscal year ended September 30, 2016, and the related notes to the financial statements, which collectively comprise the District's basic financial statements as listed in the table of contents. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each majorfund of the District as of September 30, 2016, and the respective changes in financial position thereof for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis and budgetary comparison information be presented to supplement the basicfinancial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated June 29, 2017, on our consideration of the District's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District's internal control over financial reporting and compliance. Report on Other Legal and Regulatory Requirements We have also issued our report dated June 29, 2017, on our consideration of the District's compliance with the requirements of Section 218.415, Florida Statutes, as required by Rule 10.556(10) of the Auditor General of the State of Florida. The purpose of that report is to provide an opinion based on our examination conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. June 29, 2017 MANAGEMENT'S DISCUSSION AND ANALYSIS Our discussion and analysis of Heritage Bay Community Development District, Collier County, Florida ("District") provides a narrative overview of the District's financial activities for the fiscal year ended September 30, 2016. Please read it in conjunction with the District's Independent Auditor's Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements. FINANCIAL HIGHLIGHTS • The liabilities of the District exceeded its assets at the close of the most recent fiscal year resulting in a net position deficit balance of ($7,845,080). • The change in the District's total net position in comparison with the prior fiscal year was ($155,460), a decrease. The key components of the District's net position and change in net position are reflected in the table in the government -wide financial analysis section. • At September 30, 2016, the District's governmental funds reported combined ending fund balances of $1,484,801, an increase of $305,524 in comparison with the prior fiscal year. The total fund balance is restricted for debt service, assigned to operations, lakes and erosion control reserves, and the remainder is available for spending at the District's discretion. • During fiscal year 2016, the District implemented Governmental Accounting Standards Board ("GASB") Statement No. 72, Fair Value Measurement and Application, GASB Statement No. 76, The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments, and GASB Statement No. 79, Certain External Investment Pools and Pool Participants. Please see New Accounting Standards Adopted in Note 2 of the financial statements for additional information OVERVIEW OF FINANCIAL STATEMENTS This discussion and analysis are intended to serve as the introduction to the District's basic financial statements. The District's basic financial statements are comprised of three components: 1) government -wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves. 1) Government -Wide Financial Statements The government -wide financial statements are designed to provide readers with a broad overview of the District's finances, in a manner similar to a private -sector business. The statement of net position presents information on all the District's assets, deferred outflows of resources, liabilities and deferred inflows of resources with the residual amount being reported as net position. Overtime, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating. The statement of activities presents information showing how the government's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods. The government -wide financial statements include all governmental activities that are principally supported by special assessment revenues. The District does not have any business -type activities. The governmental activities of the District include the general government (management), and maintenance and operations functions. OVERVIEW OF FINANCIAL STATEMENTS (Continued) 2) Fund Financial Statements A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance -related legal requirements. The District has one fund category: governmental funds. Governmental Funds Governmental funds are used to account for essentially the same functions reported as governmental activities in the government -wide financial statements. However, unlike the government -wide financial statements, governmental fund financial statements focus on near-term inflows and outflow of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a District's near-term financing requirements. Because the focus of governmental funds is narrower than that of the government -wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government -wide financial statements. By doing so, readers may better understand the long-term impact of the District's near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The District maintains two governmental funds for external reporting. Information is presented separately in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund and the debt service fund, both of which are considered major funds. The District adopts an annual appropriated budget for its general fund. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with the budget. 3) Notes to the Financial Statements The notes provide additional information that is essential to a full understanding of the data provided in the government -wide and fund financial statements. GOVERNMENT -WIDE FINANCIAL ANALYSIS As noted earlier, net position may serve over time as a useful indicator of an entity's financial position. In the case of the District, liabilities exceeded assets at the close of the most recent fiscal year. Key components of the District's net position are reflected in the following table: NET POSITION SEPTEMBER 30, 4 2016 2015 Current and other assets $ 1,554,175 $ 1,218,124 Capital assets, net ofdepreciation 8,311,917 9,095,998 Total assets 9,866,092 10,314,122 Current liabilities 333,395 311,497 Long-term liabilities 17,377,777 17,692,245 Total liabilities 17,711,172 18, 003, 742 Net position Net investment in capital assets (8,815,860) (8,596,247) Restricted 824,832 811,357 Unrestricted 145,948 95,270 Total net position $ (7,845,080) $ (7,689,620) 4 GOVERNMENT -WIDE FINANCIAL ANALYSIS (Continued) The District's net position reflects its investment in capital assets (e.g. land, land improvements, and infrastructure) less any related debt used to acquire those assets that is still outstanding. These assets are used to provide services to residents; consequently, these assets are not available for future spending. Although the District's investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. The restricted portion of the District's net position represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position may be used to meet the District's other obligations. The District's net position decreased during the most recent fiscal year. The majority of the decrease represents the extent to which the cost of operations and depreciation expense exceeded ongoing program revenues. Key elements of the change in net position are reflected in the following table: CHANGES IN NET POSITION FOR THE FISCAL YEAR END SEPTEMBER 30, As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2016 was $1,953,590. The costs of the District's activities were primarily funded by program revenues. Program revenues, comprised primarily of assessments, increased during the fiscal year due to an increase in the per unit assessments as a result of a wall embankment repairs and the District having to address numerous lank bank erosion issues. General revenue, comprised primarily of other miscellaneous revenue, increased in the current fiscal year due to reimbursement received from Heritage Bay Umbrella Association related to the maintenance of stormwater system. The increase in current fiscal year expense is primarily the result of an increase in maintenance costs due to the wall improvement project that was necessary to stabilize the lake bank near the bridge structure. GENERAL BUDGETING HIGHLIGHTS An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures for the fiscal year ended September 30, 2016 were less than appropriations due primarily to anticipated costs which were not incurred in the current fiscal year. The variance between budgeted and actual general fund revenues for the current fiscal year is mainly the result of receiving reimbursements not originally budgeted. 2016 2015 Revenues: Program revenues $ 1,591,926 $ 1,501,926 General revenues 206,204 606 Total revenues 1,798,130 1,502,532 Expenses: General government 135,583 155,579 Maintenance and operations 1,168,748 877,228 Interest 649,259 643,114 Cost of issuance of new debt - 3,538 Total expenses 1,953,590 1,679,459 Change in net position (155,460) (176,927) Net position - beginning (7,689,620) (7,512,693) Net position - ending $ (7,845,080) $ (7,689,620) As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2016 was $1,953,590. The costs of the District's activities were primarily funded by program revenues. Program revenues, comprised primarily of assessments, increased during the fiscal year due to an increase in the per unit assessments as a result of a wall embankment repairs and the District having to address numerous lank bank erosion issues. General revenue, comprised primarily of other miscellaneous revenue, increased in the current fiscal year due to reimbursement received from Heritage Bay Umbrella Association related to the maintenance of stormwater system. The increase in current fiscal year expense is primarily the result of an increase in maintenance costs due to the wall improvement project that was necessary to stabilize the lake bank near the bridge structure. GENERAL BUDGETING HIGHLIGHTS An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures for the fiscal year ended September 30, 2016 were less than appropriations due primarily to anticipated costs which were not incurred in the current fiscal year. The variance between budgeted and actual general fund revenues for the current fiscal year is mainly the result of receiving reimbursements not originally budgeted. CAPITAL ASSETS AND DEBT ADMINISTRATION Capital Assets At September 30, 2016, the District had $15,671,039 invested in capital assets for its governmental activities. In the government -wide financial statements depreciation of $7,359,122 has been taken, which resulted in a net book value of $8,311,917. More detailed information about the District's capital assets is presented in the notes of the financial statements. Capital Debt At September 30, 2016, the District had $16,675,000 Bonds outstanding and $452,777 in Deferred Costs obligation outstanding for its governmental activities. During the 2015 fiscal year, the District obtained a $250,000 note of which $250,000 was used. More detailed information about the District's capital debt is presented in the notes of the financial statements. ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS AND OTHER EVENTS For the subsequent fiscal year, the District anticipates that the cost of general operations will remain fairly constant. In connection with the District's future infrastructure maintenance and replacement plan, the District's costs will increase due to the lake erosion repairs and water quality monitoring. Subsequent to fiscal year end, the District prepaid $150,000 of the Series 2015 note. CONTACTING THE DISTRICT'S FINANCIAL MANAGEMENT This financial report is designed to provide our citizens, land owners, customers, investors and creditors with a general overview of the District's finances and to demonstrate the District's accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact the Heritage Bay Community Development District's Finance Department at 210 N. University Drive, Suite 702, Coral Springs, Florida, 33071. 0 HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA STATEMENT OF NET POSITION SEPTEMBER 30, 2016 ASSETS Cash and cash equivalents Accounts receivable Due from other governments Restricted assets: Investments Capital assets: Depreciable, net Total assets LIABILITIES Accounts payable Accrued interest payable Non-current liabilities: Due within one year Due in more than one year Total liabilities NET POSITION Net investment in capital assets Restricted for debt service Unrestricted Total net position See notes to the financial statements Governmental Activities 246,648 191,000 12,391 1,104,136 8,311,917 9,866,092 69,374 264,021 615,004 16, 762, 773 17,711,172 (8,815,860) 824,832 145,948 $ (7,845,080) / � $ 0 )f% ¢t0 220k 2 » 2 E Co/ _ 0 0 cy i�c m0') aE§C)@2 § c.- / + '/9j]5 / = d ±I c 5 49 , / \ \ I— C14 �kf 0 /QG ///¢\ 2 a10 o �«UJ¥ = m G �» }ka O m =2( ,.%E CA G co cc c ' ca t § � 0 I ® %] 2E\ r It 00 � \ I/O m /\// _ Q q ƒ / \S F ® E § O E or ncoo 2 & SmmESf� a'/ e En m $ Rt%2G-2 aaea /a)]E \/ f � § e = a = 77R \kk @ f- � $ 0 )f% ¢t0 220k 2 » 2 E Co/ _ 0 0 cy i�c m0') aE§C)@2 § c.- / + '/9j]5 / = d ±I c HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA BALANCE SHEET GOVERNMENTALFUNDS SEPTEMBER 30, 2016 ASSETS Cash and cash equivalents Investments Accounts receivable Due from other governments Due from other funds Total assets LIABILITIES AND FUND BALANCES Liabilities: Accounts payable Due to other funds Total liabilities Fund balance: Restricted for: Debt service Assigned to: Operating reserves Reserves - Erosion Control Reserves - Lakes Unassigned Total fund balance Total liabilities and fund balance Major Funds Total Governmental General Debt Service Funds $ 246,648 $ - $ 246,648 - 1,104,136 1,104,136 191,000 - 191,000 2,602 9,789 12,391 4,843 - 4,843 $ 445,093 $ 1,113,925 $ 1,559,018 $ 49,145 $ 20,229 $ 69,374 - 4,843 4,843 49,145 25,072 74,217 1,088,853 1,088,853 90,500 - 90,500 14,687 - 14,687 31,250 - 31,250 259,511 - 259,511 395,948 1,088,853 1,484, 801 $ 445,093 $ 1,113,925 $ 1,559,018 See notes to the financial statements N HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA RECONCILIATION OF THE BALANCE SHEET - GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION SEPTEMBER 30, 2016 Total fund balances - governmental funds $ 1,484,801 Amounts reported for governmental activities in the statement of net position are different because: Capital assets used in governmental activities are not financial resources and, therefore, are not reported as assets in the governmental funds. The statement of net position includes those capital assets, net of any accumulated depreciation, in the net position of the government as a whole. Cost of capital assets 15,671,039 Accumulated depreciation (7,359,122) 8,311,917 Liabilities not due and payable from current available resources are not reported as liabilities in the governmental fund statements. All liabilities, both current and long-term, are reported in the government -wide financial statements. Accrued interest payable Deferred costs obligation Note obligation Bonds payable Net position of governmental activities See notes to the financial statements (264,021) (452, 777) (250, 000) (16,675,000) (17,641,798) $ (7,845,080) 10 HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2016 REVENUES Assessments Other revenues Interest Total revenues EXPENDITURES Current: General government Maintenance and operations Debt Service: Principal Interest Deferred cost obligation Total expenditures Excess (deficiency) of revenues over (under) expenditures OTHER FINANCING SOURCES Note proceeds Total other financing sources Net change in fund balance Fund balance - beginning Fund balance - ending Major Funds Total Governmental General Fund Debt Service Funds $ 330,991 $ 1,260,856 $ 1,591,847 205,765 - 205,765 439 79 518 537,195 1,260,935 1,798,130 94,784 40,799 135,583 384,667 - 384,667 - 545,000 545,000 3,528 654,360 657,888 - 15,930 15,930 482,979 1,256,089 1,739,068 54,216 4,846 59,062 246,462 - 246,462 246,462 - 246,462 300,678 4,846 305,524 95,270 1,084,007 1,179, 277 $ 395,948 $ 1,088,853 $ 1,484,801 See notes to the financial statements 11 HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2016 Net change in fund balances - total governmental funds $ 305,524 Amounts reported for governmental activities in the statement of activities are different because: Governmental funds report draws on the line of credit as financial resources, whereas these amounts are eliminated in the statement of activities and recognized as long-term liabilities in the statement of net position. (246,462) Amounts reported as assets in the prior year were determined to not be capitalizable. As such, these amounts are being expensed on the statement of activities in the current year. (39,812) Repayment of long-term liabilities are reported as expenditures in the governmental fund financial statements, but such repayments reduce liabilities in the statement of net position and are eliminated in the statement of activities. 560,930 The change in accrued interest on long-term liabilities between the current and prior fiscal years is recorded in the statement of activities, but not in the governmental fund financial statements. 8,629 Depreciation on capital assets is not recognized in the governmental fund financial statements, but is reported as an expense in the statement of activities. (744,269) Change in net position of governmental activities $ (155,460) See notes to the financial statements 12 HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA NOTES TO FINANCIAL STATEMENTS NOTE 1 — NATURE OF ORGANIZATION AND REPORTING ENTITY Heritage Bay Community Development District ("District') was created on May 1, 2005 by Ordinance 05-24 of the Collier County, Florida, pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue bonds, and to levy and assess non -ad valorem assessments for the financing and delivery of capital infrastructure. The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District. The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The Supervisors are elected by the owners of the property within the District. The Board of Supervisors of the District exercise all powers granted to the District pursuant to Chapter 190, Florida Statutes. The Board has the responsibility for: 1. Assessing and levying assessments. 2. Approving budgets. 3. Exercising control over facilities and properties. 4. Controlling the use of funds generated by the District. 5. Approving the hiring and firing of key personnel. 6. Financing improvements. The financial statements were prepared in accordance with Governmental Accounting Standards Board ("GASB") Statements. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District is considered to be financially accountable, and other organizations for which the nature and significance of their relationship with the District are such that, if excluded, the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District; therefore, the financial statements include only the operations of the District. NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Government -Wide and Fund Financial Statements The basic financial statements include both government -wide and fund financial statements. The government -wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non -fiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements. The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment; operating -type special assessments for maintenance and debt service are treated as charges for services and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Other items not included among program revenues are reported instead as general revenues. 13 NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Measurement Focus Basis of Accounting and Financial Statement Presentation The government -wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Assessments are recognized as revenues in the year for which they are levied. Grants and similar items are to be recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures are recorded only when payment is due. Assessments Assessments are non -ad valorem assessments on benefited lands within the District. Assessments are levied to pay for the operations and maintenance of the District. The fiscal year for which annual assessments are levied begins on October 1 with discounts available for payments through February 28 and become delinquent on April 1. The District's annual assessments for operations and debt service are billed and collected by the County Tax Assessor/Collector for non -Developer owned lots. The amounts remitted to the District are net of applicable discounts or fees. In addition, amounts remitted by the County Tax Assessor/Collector include interest on monies held from the day of collection to the day of distribution. Assessments and interest associated with the current fiscal period are considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. The portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. The District reports the following major governmental funds: General Fund The general fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund. Debt Service Fund The debt service fund is used to account for the accumulation of resources for the annual payment of principal and interest on long-term debt. As a general rule, the effect of interfund activity has been eliminated from the government -wide financial statements. When both restricted and unrestricted resources are available for use, it is the government's policy to use restricted resources first for qualifying expenditures, then unrestricted resources as they are needed. New Accounting Standards Adopted During fiscal year 2016, the District adopted three new accounting standards as follows: GASB 72, Fair Value Measurement and Application The Statement improves financial reporting by clarifying the definition of fair value for financial reporting purposes, establishing general principles for measuring fair value, providing additional fair value application guidance, and enhancing disclosures about fair value measurements. These improvements are based in part on the concepts and definitions established in Concepts Statement No. 6, Measurement of Elements of Financial Statements, and other relevant literature. 14 NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) New Accounting Standards Adopted GASB 76 - The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments The Statement identifies—in the context of the current governmental financial reporting environment—the sources of accounting principles used to prepare financial statements of state and local governmental entities in conformity with generally accepted accounting principles (GAAP) and the framework for selecting those principles. GASB 79 - Certain External Investment Pools and Pool Participants This Statement establishes accounting and financial reporting standards for qualifying external investment pools that elect to measure for financial reporting purposes all of their investments at amortized cost. This Statement also establishes accounting and financial reporting standards for state and local governments that participate in a qualifying external investment pool that measures for financial reporting purposes all of its investments at amortized cost. Assets. Liabilities and Net Position or Equity Restricted Assets These assets represent cash and investments set aside pursuant to Bond covenants or other contractual restrictions. Deposits and Investments The District's cash and cash equivalents are considered to be cash on hand and demand deposits (interest and non-interest bearing). The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section 218.415 (17) Florida Statutes. The District may invest any surplus public funds in the following: a) The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperation Act; b) Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency; c) Interest bearing time deposits or savings accounts in qualified public depositories; d) Direct obligations of the U.S. Treasury. Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due. The District records all interest revenue related to investment activities in the respective funds. Investments are measured at amortized cost or reported at fair value as required by generally accepted accounting principles. Inventories and Prepaid Items Inventories of governmental funds are recorded as expenditures when consumed ratherthan when purchased. Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government -wide and fund financial statements. Capital Assets Capital assets, which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the government activities columns in the government -wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 (amount not rounded) and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation. 15 NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Assets. Liabilities and Net Position or Equity (Continued) Capital Assets (Continued) The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed. Property, plant and equipment of the District are depreciated using the straight-line method over the following estimated useful lives: Assets Years Water management 25 Other Infrastructure 10 In the governmental fund financial statements, amounts incurred for the acquisition of capital assets are reported as fund expenditures. Depreciation expense is not reported in the governmental fund financial statements. Unearned Revenue Governmental funds report unearned revenue in connection with resources that have been received, but not yet earned. Long -Term Obligations In the government -wide financial statements long-term debt and other long-term obligations are reported as liabilities in the statement of net position. Bond premiums and discounts are deferred and amortized ratably over the life of the Bonds. Bonds payable are reported net of applicable premiums or discounts. Bond issuance costs are expensed when incurred. In the fund financial statements, governmental fund types recognize premiums and discounts, as well as issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures. Deferred Outflows/inflows of Resources Deferred outflows of resources represent a consumption of net position that applies to future reporting period(s). For example, the District would record deferred outflows of resources on the statement of net position related to debit amounts resulting from current and advance refundings resulting in the defeasance of debt (i.e. when there are differences between the reacquisition price and the net carrying amount of the old debt). Deferred inflows of resources represent an acquisition of net position that applies to future reporting period(s). For example, when an asset is recorded in the governmental fund financial statements, but the revenue is unavailable, the District reports a deferred inflow of resources on the balance sheet until such times as the revenue becomes available. Fund Equity/Net Position In the fund financial statements, governmental funds report non spendable and restricted fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Assignments of fund balance represent tentative management plans that are subject to change. 16 NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Assets. Liabilities and Net Position or Equity (Continued) Fund Equity/Net Position (Continued) The District can establish limitations on the use of fund balance as follows: Committed fund balance — Amounts that can be used only for the specific purposes determined by a formal action (resolution) of the Board of Supervisors. Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action (resolution) that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category. Assiqned fund balance — Includes spendable fund balance amounts established by the Board of Supervisors that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board may also assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year's appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment. The District first uses committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used. Net position is the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position in the government -wide financial statements are categorized as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents net position related to infrastructure and property, plant and equipment. Restricted net position represents the assets restricted by the District's Bond covenants or other contractual restrictions. Unrestricted net position consists of the net position not meeting the definition of either of the other two components. Other Disclosures Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates. NOTE 3 — BUDGETARY INFORMATION The District is required to establish a budgetary system and an approved Annual Budget. Annual Budgets are adopted on a basis consistent with generally accepted accounting principles for the general fund. All annual appropriations lapse at fiscal year-end. The District follows these procedures in establishing the budgetary data reflected in the financial statements. a) Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1. b) Public hearings are conducted to obtain public comments. c) Prior to October 1, the budget is legally adopted by the District Board. d) All budget changes must be approved by the District Board. e) The budgets are adopted on a basis consistent with generally accepted accounting principles. f) Unused appropriation for annually budgeted funds lapse at the end of the year. 17 NOTE 4 — DEPOSITS AND INVESTMENTS Deposits The District's cash balances were entirely covered by federal depository insurance or by a collateral pool pledged to the State Treasurer. Florida Statutes Chapter 280, "Florida Security for Public Deposits Act", requires all qualified depositories to depositwith the Treasurer or another banking institution eligible collateral equal to various percentages of the average daily balance for each month of all public deposits in excess of any applicable deposit insurance held. The percentage of eligible collateral (generally, U.S. Governmental and agency securities, state or local government debt, or corporate bonds) to public deposits is dependent upon the depository's financial history and its compliance with Chapter 280. In the event of a failure of a qualified public depository, the remaining public depositories would be responsible for covering any resulting losses. Investments The District's investments were held as follows at September 30, 2016: Investment First American Goeemment Obligation Fund CL Y Total Investments Amortized cost Credit Risk $ 1,104,136 S&P AAAm $ 1,104,136 Weighted average of the fund portfolio: 25 days Credit risk — For investments, credit risk is generally the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Investment ratings by investment type are included in the preceding summary of investments. Concentration risk — The District places no limit on the amount the District may invest in any one issuer. Interest rate risk — The District does not have a formal policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates. However, the Bond Indenture limits the type of investments held using unspent proceeds. Fair Value Measurement— When applicable, the District measures and records its investments using fairvalue measurement guidelines established in accordance with GASB Statements. The framework for measuring fair value provides a fair value hierarchy that prioritizes the inputs to valuation techniques. These guidelines recognize a three -tiered fair value hierarchy, in order of highest priority, as follows: • Level 1: Investments whose values are based on unadjusted quoted prices for identical investments in active markets that the District has the ability to access; • Level 2: Investments whose inputs - other than quoted market prices - are observable either directly or indirectly; and, • Level 3: Investments whose inputs are unobservable. The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the entire fair value measurement. Valuation techniques used should maximize the use of observable inputs and minimize the use of unobservable inputs. Money market investments that have a maturity at the time of purchase of one year or less and are held by governments other than external investment pools should be measured at amortized cost. Accordingly, the District's investments have been reported at amortized cost above. 19 NOTE 5 — CAPITAL ASSETS Capital asset activity for the fiscal year ended September 30, 2016 was as follows: Governmental activities Capital assets, not being depreciated Construction in progress Total capital assets, not being depreciated Capital assets, being depreciated Infrastructure Total capital assets, being depreciated Less accumulated depreciation for: Infrastructure Total accumulated depreciation Total capital assets, being depreciated, net Governmental activities capital assets, net Beginning Balance Additions Reductions Ending Balance $ 39,812 $ $ (39,812) $ 39,812 (39,812) 15,671,039 15,671,039 15,671,039 15,671,039 6,614,853 744,269 7,359,122 6,614,853 744,269 7,359,122 9,056,186 (744,269) 8,311,917 $ 9,095,998 $ (744,269) $ (39,812) $ 8,311,917 Depreciation expense was charged to maintenance and operations function. NOTE 6 — LONG-TERM LIABILITIES Series 2014 On August 1, 2014, the District issued $17,490,000 of Capital Improvement Revenue Refunding Bonds, Series 2014 due on May 1, 2029 with a fixed interest rate of 3.80%. The Bonds were issued to refund the Series 2005 Bonds. Interest is to be paid semiannually on each May 1 and November 1, commencing May 1, 2015. Principal on the Bonds is to be paid serially commencing May 1, 2015 through May 1, 2029. The Series 2014 Bonds are subject to redemption at the option of the District prior to their maturity. The Bonds are subject to extraordinary mandatory redemption prior to maturity, in whole on any date, and in part on each interest payment date, in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture. The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District was in compliance with the requirements at September 30, 2016. Developer Liability In prior years, in connection with the Series 2005 project, the Developer advanced certain amounts to the District for construction. The deferred cost liability was estimated at $1,474,304. A liability balance of $452,777 exists at September 30, 2016. During the current fiscal year, $15,930 was paid to the Developer. The remaining balance will be paid as funds become available. The balance owed to the Developer is not included in the maturity schedule below. Series 2015 Note On September 10, 2015, the District obtained from CNL Bank a $250,000 line of credit (also referred as 2015 Note) due on September 10, 2020 with fixed interest rate of 4.00%. The line of credit was issued to fund improvements to the bridge retaining wall (the "Project"). Beginning on October 10, 2015 and continuing on the same day of each month thereafter for nine (9) months, the District shall make interest only payments. Beginning July 10, 2016, the District shall make principal and interest payments monthly for fifty one (51) consecutive months, in an amount calculated by the Noteholder, based on the outstanding principal balance of the Series 2015 Note on June 10, 2016 and a fifty one (51) month amortization period. The unpaid principal balance of this Series 2015 Note, together with all accrued interest and charges owing in connection therewith, shall be due and payable on the Maturity Date. See Note 10 — Subsequent Events for a prepayment made subsequent to the fiscal year end. 19 NOTE 6 — LONG-TERM LIABILITIES (Continued) Long-term Debt Activity Changes in long-term liability activity for the fiscal year ended September 30, 2016 were as follows Governmental Beginning Due Within Principal Balance Additions Reductions Ending Balance One Year Governmental activities 1,258,015 2018 651,672 618,958 Bonds payable: 2019 676,672 594,061 1,270,733 Series 2015 note $ 3,538 $ 246,462 $ - $ 250,000 $ 50,004 Series 2014 17,220,000 - 545,000 16,675,000 565,000 Deferred cost obligation 468,707 - 15,930 452,777 1,034,930 Total $ 17,692,245 $ 246,462 $ 560,930 $ 17,377,777 $ 615,004 At September 30, 2016, the scheduled ollows: debt service requirements on the long-term debt were as follows.- Governmental Activities Year ending September 30: Principal Interest Total 2017 $ 615,004 $ 643,011 $ 1,258,015 2018 651,672 618,958 1,270,630 2019 676,672 594,061 1,270,733 2020 701,652 568,214 1,269,866 2021 660,000 542,640 1,202,640 2022-2026 3,700,000 2,318,000 6,018,000 2027-2029 9,920,000 1,034,930 10,954,930 Total $ 16,925,000 $ 6,319,814 $ 23,244,814 NOTE 7 — DEFICIT NET POSITION The District has a government -wide net position deficit of ($7,845,080) as of September 30, 2016. There is no such deficit reflected in the governmental fund statements. The deficit in the government -wide statement of net position primarily relates to the excess of the amount of long-term debt outstanding over the amount of capital assets, net of accumulated depreciation. Ina prior year various infrastructure improvements necessary to complete the District were financed through the issuance of long-term debt but were conveyed to other entities for maintenance. Those capital assets are not included in the assets of the District; however, the long- term debt associated with those assets remains a liability of the District. NOTE 8 — MANAGEMENT COMPANY The District has contracted with a management company to perform management advisory services, which include financial and accounting services. Certain employees of the management company also serve as officers of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, computer and other administrative costs. NOTE 9 — RISK MANAGEMENT The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. There were no settled claims during the past three years. NOTE 10 — SUBSEQUENT EVENTS Subsequent to fiscal year end, the District prepaid $150,000 of the Series 2015 note. 20 HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL — GENERAL FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2016 REVENUES Assessments Other revenue Interest Total revenues EXPENDITURES Current: General government Physical environment Principal Interest Total expenditures Excess (deficiency) of revenues over (under) expenditures OTHER FINANCING SOURCES Line of credit proceeds Use of fund balance Total other financing sources Net change in fund balances Fund balance - beginning Fund balance - ending $ 330,000 $ 330,991 $ 991 - 205,765 205,765 500 439 (61) 330,500 537,195 206,695_ 106,512 Variance with Budgeted Final Budget - Amounts Actual Positive Original & Final Amounts (Negative) $ 330,000 $ 330,991 $ 991 - 205,765 205,765 500 439 (61) 330,500 537,195 206,695_ 106,512 94,784 11,728 371,855 384,667 (12,812) 33,333 - 33,333 6,670 3,528 3,142 518,370 482,979 35,391 (187,870) 54,216 242,086 - 246,462 246,462 187,870 - (187,870) 187,870 246,462 58,592 $ - 300,678 $ 300,678 95,270 $ 395,948_ See notes to required supplementary information 21 HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA NOTES TO REQUIRED SUPPLEMENTARY INFORMATION The District is required to establish a budgetary system and an approved Annual Budget for the general fund. The District's budgeting process is based on estimates of cash receipts and cash expenditures which are approved by the Board. The budget approximates a basis consistent with accounting principles generally accepted in the United States of America (generally accepted accounting principles). The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures for the fiscal year ended September 30, 2016 were less than appropriations due primarily to anticipated costs which were not incurred in the current fiscal year. The variance between budgeted and actual general fund revenues for the current fiscal year is mainly the result of receiving reimbursements not originally budgeted. 22 Grau & Associates CER'FIFIED PUBLIC ACCOUNTANTS 2700 North Military Trail • Suite 350 Boca Raton, Florida 33431 (561) 994-9299 • (800) 299-4728 Fax (561)994-5823 www.graucpa.com INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the Board of Supervisors Heritage Bay Community Development District Collier County, Florida We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and each major fund of Heritage Bay Community Development District, Collier County, Florida ("District") as of and for the fiscal year ended September 30, 2016, and the related notes to the financial statements, which collectively comprise the District's basic financial statements, and have issued our opinion thereon dated June 29, 2017. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the District's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District's internal control. Accordingly, we do not express an opinion on the effectiveness of the District's internal control. 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 a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our auditwe did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. Compliance and Other Matters As part of obtaining reasonable assurance about whether the District's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. 23 Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. June 29, 2017 24 Grau & Associates i=ERTIFIFI) PUBLIC ACCOUNTANT'S 2700 North Military Trail • Suite 350 Boca Raton, Florida 33431 (561) 994-9299 • (800) 299-4728 Fax (561)994-5823 www.graucpa.com INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA To the Board of Supervisors Heritage Bay Community Development District Collier County, Florida We have examined Heritage Bay Community Development District, Collier County, Florida's ("District") compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2016. Management is responsible for the District's compliance with those requirements. Our responsibility is to express an opinion on the District's compliance based on our examination. Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about the District's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on the District's compliance with specified requirements. In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2016. This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, management, and the Board of Supervisors of Heritage Bay Community Development District, Collier County, Florida and is not intended to be and should not be used by anyone other than these specified parties. June 29, 2017 25 Grau & Associates 1111111,1C, AC.COLINTANTS 2700 North Military Trail - Suite 350 Boca Raton, Florida 33431 (561) 994-9299 - (800) 299-4728 Fax (561)994-5823 www.graucpa.com MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA To the Board of Supervisors Heritage Bay Community Development District Collier County, Florida Report on the Financial Statements We have audited the accompanying basic financial statements of Heritage Bay Community Development District, Collier County, Florida ("District") as of and for the fiscal year ended September 30, 2016, and have issued our report thereon dated June 29, 2017. Auditor's Responsibility We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Chapter 10.550, Rules of the Auditor General. Other Reports and Schedule We have issued our Independent Auditor's Report on Internal Control over Financial Reporting and Compliance and Other Matters based on an audit of the financial statements performed in accordance with Government Auditing Standards, and Independent Auditor's Report on an examination conducted in accordance with AICPA Professional Standards, Section 601, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated June 29, 2017, should be considered in conjunction with this management letter. Purpose of this Letter The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the Auditor General for the State of Florida. Accordingly, in connection with our audit of the financial statements of the District, as described in the first paragraph, we report the following: I. Current year findings and recommendations. II. Status of prior year findings and recommendations. 111. Compliance with the Provisions of the Auditor General of the State of Florida. Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, as applicable, management, and the Board of Supervisors of Heritage Bay Community Development District, Collier County, Florida and is not intended to be and should not be used by anyone other than these specified parties. We wish to thank Heritage Bay Community Development District, Collier County, Florida and the personnel associated with it, for the opportunity to be of service to them in this endeavor as well as future engagements, and the courtesies extended to us. June 29, 2017 26 REPORT TO MANAGEMENT I. CURRENT YEAR FINDINGS AND RECOMMENDATIONS None II. PRIOR YEAR FINDINGS None III. COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA Unless otherwise required to be reported in the auditor's report on compliance and internal controls, the management letter shall include, but not be limited to the following: 1. A statement as to whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. There were no significant findings and recommendations made in the preceding annual financial audit report for the fiscal year ended September 30, 2015. 2. Any recommendations to improve the local governmental entity's financial management. There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30, 2016. 3. Noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance. There were no such matters discovered by, or that came to the attention of, the auditor, to be reported, for the fiscal year ended September 30, 2016, 4. The name or official title and legal authority of the District are disclosed in the notes to the financial statements. 5. The financial report filed with the Florida Department of Financial Services pursuant to Section 218.32(1)(a), Florida Statutes agrees with the September 30, 2016 financial audit report. 6. The District has not met one or more of the financial emergency conditions described in Section 218.503(1), Florida Statutes. 7. We applied financial condition assessment procedures and no deteriorating financial conditions were noted as of September 30, 2016. It is management's responsibility to monitor financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same. 27 From jennj �'rj. Supervisor �f Elecdolls April 20, 2017 Heritage Bay CDD Mr. Kenneth Cassel Severn -Trent Services 210 N. Univeristy Drive Suite 702 Coral Springs, FL 33071 Dear Mr. Cassel, In compliance with Chapter 190.06 Florida Statutes, this notice is to inform you that the official records of the Supervisor of Elections of Collier County indicate 620 registered voters residing in the Heritage Bay CDD as of April 15, 2017. Should you have any questions regarding election services for this district please feel free to contact our office. Sincerely 60A_� (9� David B. Carpenter MFCEP Qualifying Officer Collier County Supervisor of Elections (239) 252-8501 DaveCarpenter@colliergov.net Rev Dr Martin Luther King Jr Building , 3750 Enterprise Avenue • Naples FL 34104 Phone: (239) 252 -VOTE • Fax: (239) 774-9468 • www.CollierVotes.com HeritageBayCDD 5/26/17 & 6/22/17 — Field Management Report www.severntrentms.com 1. Lake Management The water levels in the lakes have remained low over the last two inspections, however, the lakes themselves look very good. Lake bank repairs have been completed, but with recent heavy rains on the newly completed repairs washouts have developed in some of the areas. Additional lake maintenance information is found below; all lake issues are low density unless otherwise noted. L 5/26/17: No issues observed. The lakes really looked very good. H. 6/22/17: 13, 17, 18, 19, & 29. b. LlttoraIS: Littoral loss is evident on a number of lakes due to the excessive dry season. With the onset of the rainy season it is possible that some of the plants may come back, however, it is likely that there will be a noticeable reduction in plants even after the rainy season ends. Future plantings may be necessary. V, Severn Trent Monthly Management Report O 5/26/17: Minimal weeds were observed at the Bridge, and the Eastern control structure for the Quarry preserve, however, elsewhere on the property the weeds were noticeably a iia 6/22/17: Lake and Wetland Management responded quickly to the weed concern and there were no evident issues. 5/26/17: Weeds on the lake banks were a great concern throughout a number of the lower number lakes towards the northern portion of the property. This issue was reported immediately to Lake and Wetland Management and they had crews on site right away to remedy the issue. Lake 6 Lake 9 6/22/17: Effects of continued treatment were evident, but no visible issues remained. L Alligator Weed in Lakes: No issues observed. ii. Brazilian Pepper: No issues observed. iiia Cattails in Lakes: No issues observed. Severn Trent Monthly Management Report iv. Climbing Hemp Vine in Lakes: No issues observed. v. Dollar Weed in Lakes: No issues observed. vi. Hydrilla in Lakes' 30A. vii, Illinois Pond Weed in Lakes: 30A & 3013. o issues observed. Low to medium density growth observed. Noticed the area under the bridge would need cutting soon. viii. Palms on Lake Ranks: No issues observed. ix. Red LOdwigia in Lakes: No issues observed. x. Sedges in Lakes: No issues observed. xi. Spatterdock/Lily Pads in Lakes: No issues observed. Severn Trent Monthly Management Report Torpedo Lakes: xiii. Various Submerged weeds in Lakes: No issues observed. e. Trash in Lakes: No issues observed. f. Bulkheads: No issues observed g. Clippings in Lakes: No issues observed. As of 6/22/17 the repairs made by Copeland Southern have begun to face the challenges of strong afternoon showers. The majority of the repairs are holding, however, there are issues with a few of the repairs that may need to be addressed. In several of the locations the new drains installed are becoming clogged with debris and this is causing a sheeting effect that is eroding the bank below the drains. a. Lake 4 Severn Trent Monthly Management Report 4 c. Lake 14 QUA d. Lake 17: There is slight erosion on the northern repair on the west bank. The grass may also Severn Trent Monthly Management Report e. Lake 19 . Lake 20: The damage was so significant to the repair in the NW corner that a proposal for 10402 & 10406 Smoke House Bay Drive was requested. 3. Stora Drainage System Water was not flowing through the basins during the inspections. Severn Trent Monthly Management Report ir. Control Structures. L Bash 1, As of 6/22/17 Control Structure 1-31-10 was not flowing, but was on the verge within a few hours. Control Structure 1-51-6 was not flowing. iL Bash 20 Control Structure 1-61-20 was not flowing. Control Structure 1-121-20 was not flowing. HL Basin 3: Control Structure 1-251-30 was not flowing. Control Structure 1-271-30 was not flowing. N. Basin 4 & 5: Control Structure 1-281-30 was not flowing. As the summer rains began to fall at the beginning of June, MRI was contacted to do the initial cleaning to remove the blockage from this structure in the the pipe on the lake 30A side. Control Structure 1-291-30 was not flowing. v. Basin 6° Control Structure L30000O2 was not flowing. Control Structure L30000O3 was not flowing. b. Drains; No issues observed. c. Roadway Catch Basins. No issues observed. d. Catch Basin$. No issues observed. Severn Trent Monthly Management Report 7 L LLs Significant sediment buildup at the entrance of the pipe in the SW corner of lake 5 has occurred and should likely be cleaned out soon. ii. Others: Most of the pipes appear to be clear, but there are few that have sediment in front of or in the end of the pipes particularly on lakes 4, 5, 6, & 10. f. illicit Discharges: Potting soil was found dumped on the SW side of lake 12. Residents should be reminded to refrain from adding any additional organic material to the lakes. If residents get accustomed to adding material to the lakes, additional plant concerns will likely arise. Severn Trent Monthly Management Report . Lake Drainage Pipes: No new issues observed. . Fish/Wildlife Observations - One dead fish observe in lake 10 on 5/26/17. ® Bass ® Bream ❑ Catfish ❑ Gambusia ® Egrets ® Herons ❑ Coots ❑ Gallinules ❑Anhinga ® Cormorant ❑ Osprey ® Ibis ❑ Woodstork ❑ Otter ® Alligators ❑ Snakes ❑ Turtles ❑ Other: Hawk, Tilapia No issues reported. 6. Non -CDD Issues As of 6/22/17 the Golf Course had begun work on the north bank of lake 19 redeveloping their putting and driving range. This has solved some severe step erosion concerns that the District would have needed to address along the north bank. Severn Trent Monthly Management Report 9 Nffrl==� Field ManagerTasks Inspect video of interconnect recordings Write letter to The Quarry requesting removal of Brizillia n Pepper Lake Bank Review Littoral Planting Reviews Erosion Restoration Site Visit Contact Southwest Development regarding lake 27 repair 9/25/2014 Heritage Bay CDD 10/17/2014 QuarryCommunity Completed Follow Up Tasks Summary Follow Up Task Reported On Assigned Action Completed Erosion on lakes 1,2,4,5,6,10,12,14,17,19,20,22,23,24,27, 29, 30A, 3013; 11/25/2014 Monitoring Floating Pipes lakes 2,S,7, 8,9,10,11,13,14,17,18,19, 21,24, 26 9/25/2014 Completed Repair broken pipe on lake 5/27/2015 GolfCourse _ _. Water Level Too High Repairpipe or lake 5 5/27/2015 GolfCourse Completed Remove trash on the bankoflake 2 7/15/2015 GolfCourse Completed Remove siltfence in tract U 7/15/2015 LaMorada Vendor Completed Field ManagerTasks Inspect video of interconnect recordings Write letter to The Quarry requesting removal of Brizillia n Pepper Lake Bank Review Littoral Planting Reviews Erosion Restoration Site Visit Contact Southwest Development regarding lake 27 repair 9/25/2014 Completed 10/17/2014 QuarryCommunity Completed Associa iton On Going On Going Completed 7/15/2015 Southwest Completed Development CDD Contractor Tasks Remove palms on the lake banks and thalia in the lakes 1/7/2016 Lake & Wetlands Completed Address grass/weed & algae issues 9/21/2016 Lake & Wetlands Completed Severn Trent Monthly Management Report 10 Heritage Bay CDD 7/5/2017— Field Management Report 5911 Country Lakes Drive www.severntrentms.com (239) 245-7118 Fort Myers, FL 33905 1. Lake Management The water levels have been increasing with all the recent rain. Desired vegetation has decreased, due to the mortality that occurred during the recent drought conditions. options include to plant or wait to see what will return naturally. Lake 20 a. Algae on Lakes: Minimal issues observed in Lakes 5, 15, 17, 18, 19, 27, 28. Higher levels at 29 Severn Trent Monthly Management Report b. Littorals: Per March report, 'the littorals on Lake 15 are very healthy and growing beyond the 5' mark the Board has previously requested. The plants growing outside of this measurement can be sprayed out if the Board so directs.' During this month's inspection it was noted the plants have drowned due to high water level or have been treated. There are still some straggler plants further offshore, these can be left to help fill in some of the voids or treated. March 2017 July 2017 Littorals on a whole throughout the community have decrease due to high water levels. If the board desires a planting plan can be created and implemented. c. Rocks: i. Bridge: Low level of Illinois Pond weed was observed at the bridge. d. Weeds: i. Alligator Weed in Lakes: No issues observed. ii. Brazilian Pepper: Lake 6, further upon the bank, but it should still be removed. We can have the maintenance tech remove or ask the golf course to remove. Severn Trent Monthly Management Report 2 iii. Cattails in Lakes: No issues observed. iv. Climbing Hemp Vine in Lakes: No issues observed. v. Dollar Weed in Lakes: No issues observed. vi. Hydrilla in Lakes: No issues observed. vii. Illinois Pond Weed in Lakes: Observed minimal along Lake 20's bank. viii. Cypress Tree Limbs: Lower hanging limbs could be lifted ix. Palms on Lake Banks: Several small Palms noted on the banks throughout property. Palms growth rate is slow, however, due to the location on the bank it may be time to address them, while they are still easy to remove. Recommend removal of any palm that would be considered to be within the lake banks high water level mark, and anything under 10' in height. x. Red Ludwigia in Lakes: No issues observed. xi. Sedges in Lakes: No issues observed. xii. Spatterdock/Lily Pads in Lakes: Lake 12. xiii. Torpedo Grass in Lakes: Lake 12. xiv. Various Submerged weeds in Lakes: No issues observed. e. Trash in Lakes: Lakes 15, 18, 27, 28. f. Bulkheads: No issues observed. Severn Trent Monthly Management Report 3 g. Pier: Lake 30. Wood rot. Recommend replacement of damaged wood and stain and/or sealing the rest of the wood. h. Clippings in Lakes: No issues observed in lakes, but there were excessive amounts piled nearby for later pickup. If it rains beforehand though, it could be washed into lakes. Also aeration process appears for the byproduct to be left on lake banks. This could unintentionally change slope of lake banks. If practice continues, it is suggested to watch how it is left in relations to slope. Also this product may break down over time and wash into lake, which may lead to increase algae issues. Severn Trent Monthly Management Report 2. Lake Bank Erosion Lake 17: Erosion repair and drains—Drain 1 in photo --it appears there was a moderate amount of soil placed behind the drain to capture the volume. Appears this has been scalped by mower. Drain 2 appears the vegetation had died. Suggest to replant. Additionally, on Lake 17's bank, it appears a resident may think they are helping with an erosion fix by placing potting soil debris on Lake Bank. This is not a positive practice because the soil will most likely wash into the lake on the next rain event. Drain 1 Drain 2 Potting Soil Debris Severn Trent Monthly Management Report Lake 24: Recent erosion/washout repair. Still has some minor issues which needs tweaking. Drain appears to be undersized for volume. Need to increase volume capacity or redirect some of the additional flow in this area. Additionally, fill in rill erosion line with soil and add riprap to the back of the drain catch area. Current Drain and Catchment Area. Rill erosion immediately between catchment and lake. Lake 20: Recent repair work on Lake 20 is failing. There is a volume of water coming from an unknown source. If the volume cannot be located and corrected, then riprap or another repair method will be needed to prevent washouts. Lake 2: Per conversation, it appears there may be a spring at Lake 2. I'm new to the property, so I'm unsure how long this has been in place. This warrants further investigation to determine, if it is a spring or not, and then next steps. Next steps could be as easy as to keep monitoring. Severn Trent Monthly Management Report 3. Storm Drainage System No issues observed throughout system. a. Control Structures: i. Basin 1: No issues observed. ii. Basin 2: No issues observed. iii. Basin 3: No issues observed. iv. Basin 4 & S: No issues observed. v. Basin 6: No issues observed. b. Drains: No issues observed. c. Roadway Catch Basins: No issues observed. d. Catch Basins: Lake 13 needs vegetation cleaned back. e. Inter-Connect/Drain Pipes: No issues observed. f. Illicit Discharges: No issues observed. g. Lake Drainage Pipes: No issues observed. Severn Trent Monthly Management Report 7 h. Other: Large pipe—not sure of the history on this pipe, but it could be removed. It appears to be tied to cinder block, so it will not move on its own. We can have the maintenance tech remove. 4. Buffer/Preserve: a. Exotics: Immediately in preserve and/or on berm/buffer--Balsam Apple Vine, Mexican Petunia b. Minimal trash. We could have maintenance tech go through and pickup trash on the immediate toe of the berm. c. Large Trees or Shrubs overhanging or on top of berm. Recommend the berm be addressed periodically, so it doesn't become overgrown. If not addressed, the landscapers will continue to move ill be lost to overgrowth Severn Trent Monthly Management Report d. Conservation signs no longer visible. Recommend cutting back vegetation. We could have maintenance tech find existing signs and reestablish or cut back vegetation. Red Arrow Indicates Sign e. E Drain appears to have been used to apply paint to an object. Storm drains should only be used for storm water. Paint can be hazardous. 5. Mitigation Area: Off of immokalee Road Minimal amount of Brazilian Pepper and also Willow. If Willow is listed as an allowed item in the maintenance plan to be removed, I would recommend removing it. If Willow is not included as an item that can be removed in the maintenance plan, I would recommend having it added to the plan and then remove. Severn Trent Monthly Management Report 6. Fish/Wildlife Observations ❑ Bass ❑ Bream ❑ Catfish ❑ Gambusia ❑ Egrets ® Herons ❑ Coots ❑ Gallinules ❑Anhinga ❑ Cormorant ❑ Osprey ® Ibis ❑ Woodstork ❑ Otter ® Alligators ❑ Snakes ❑ Turtles ❑ Other: Hawks, Rabbits, Tilapia 7. Residential Complaints/Concerns Not a concern/complaint: Several folks came out to ask what we were looking for and/or at. Nearby Lake 15 vegetated area—resident expressed concern over the vines and area not being addressed. We encouraged to contact the appropriate party. Note, this area is now overgrown with Balsam Apple, an exotic, which can be easily transferred to other parts of the property. 8. Non -CDD Issues No issues observed. Severn Trent Monthly Management Report 10 9. Follow up Items Southwest Contact Southwest Development regardinglake 27 repair 7/15/2015 Developmer Completed Completed On Going On Going Completed Completed CDD Contractor Tasks Remove palms on the lake banks and thaIia in the lakes 1/7/2016 Lake & Wetlands Completed Address grass/weed & algae issues 9/21/2016 Lake & Wetlands1 Completed Severn Trent Monthly Management Report 11 Copeland Southern Enterprises Inc. INVOICE 1668 Many Road, North Fort Myers, FL, 33903 Phone: 239-995-3684 Fax: 239-995-0058 elandsei aol.com INVOICE Email: co P @ DATE: 06-13-22017017 Heritage Bay CDD, C/O Severn Trent Services 210 North University Drive, Suite 702 Coral Springs FL 33071 Justin Faircloth,CAM, Assistant District Manager 5911 Country bakes Dr. Ft. Myers, FL, 33905 T: (239) 245-7118 ext. 306 C:(239)785-0675 F:(239)245-7120 E:Justin.fairclotli@stservices.com CSEl will share the expense and apply a 50 % discount Make all checks payable to Copeland Southern Enterprises Inc. If you have any questions concerning this invoice, please contact Scott. 1't1ANK YOU FOR YOUR BUSINESS! RESOLUTION NO. 13- 71 A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA AUTHORIZING FINAL ACCEPTANCE OF CERTAIN ROADWAY AND DRAINAGE IMPROVEMENTS IN HERITAGE BAY COMMONS, ACCORDING TO THE PLAT THEREOF RECORDED IN PLAT BOOK 43, PAGES 46 THROUGH 54; RELEASE OF THE MAINTENANCE SECURITY; AND ACCEPTANCE OF THE PLAT DEDICATIONS WHEREAS, the Board of County Commissioners of Collier County, Florida, on January 11, 2005, approved the plat of Heritage Bay Commons for recording; and WHEREAS, the Developer has constructed and maintained the roadway and drainage improvements in accordance with the approved plans and specifications as required by the Land Development Code (Collier County Ordinance No. 04-41, as amended); and WHEREAS, the Developer is requesting final acceptance of the roadway and drainage improvements and release of his maintenance security; and WHEREAS, the Engineering Services Department has inspected the roadway and drainage improvements, and is recommending acceptance of said facilities. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that final acceptance is hereby granted for those roadway and drainage improvements in Heritage Bay Commons, pursuant to the plat thereof recorded in Plat Book 43, Pages 46 through 54, and the Clerk is hereby authorized to release the maintenance security. BE IT FURTHER RESOLVED AND ORDERED that the roadway and drainage improvements within Heritage Bay Commons will be maintained by the Heritage Bay Community Development District and will not be the responsibility of Collier County. This Resolution adopted after motion, second and majority vote favoring same, this �U -�-" day of M (k V 6V 1 , 2013. ATTEST: DWIGHT E. BRQCK, CLERK -Attest as to ChftaWs giinatu_i only.. 1 of 2 BOARD OF COUNTY COMMISSIONERS COLLIEWU�(PUNTY, FLORIDA Leon GEORGIWAY HILLER, ESQ. Approved as to form and legal sufficiency: L Emily R. PelUn Assistant County Attorney CPU 3-E(S-02397\2 2of2 MINUTES OF MEETING HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT The regular meeting of the Board of Supervisors of the Heritage Bay Community Development District was held on Thursday, July 20, 2017 at 9:00 a.m. in the Heritage Bay Clubhouse, 10154 Heritage Bay Boulevard, Naples, Florida. Present and constituting a quorum were: Edwin Hubbard Chairman John May Vice Chairman Jack ACCUrie Assistant Secretary Dennis Gagne Assistant Secretary Philip Magnarella Assistant Secretary Also present were: Justin Faircloth Assistant District Manager Josh Lockhart CPH Gonzalo Ayres Lake & Wetland Management Various Residents The following is a summary of the actions taken at the Judy 20, 2017 Heritage Bay Board of Supervisors meeting. FIRST ORDER OF BUSINESS Roll Call Mr. Faircloth called the meeting to order and called the roll. SECOND ORDER OF BUSINESS Approval of Agenda On MOTION by Mr. May seconded by Mr. Gagne with all in favor the agenda was approved as presented. THIRD ORDER OF BUSINESS Public Comments on Agenda Items Hearing no comments from the audience, the next item of business followed. FOURTH ORDER OF BUSINESS Old Business A. Lake & Wetland Management Contract Update July 20, 2017 Heritage Bay CDD • Staff updated the Board on the contract and developments with the vendor. The record will reflect Mr. Ayres joined the meeting. • Mr. Ayres provided an update on the treatment of algae in the ponds. • Discussion ensued with regard to adding carp to the lakes, particularly in Lake 19. i. Monthly Inspection Reports • Inspection Reports dated May 26, 2017 and July 5, 2017 were included in the agenda package. The record will reflect Mr. Ayres left the meeting B. Loan Approval with Valley National Bank • The loan has been approved with no changes in the terms from the most recent term sheet. • Validation of the loan was discussed. On MOTION by Mr. Hubbard seconded by Mr. May with all in favor the loan with Valley National Bank as presented subject to staff review was approved. C. CPH Update on Lake 30A/B Rip Rap Project • Collier County has given a determination that permits are not required. A letter of modification for the current permit will be submitted. • Mr. Lockhart gave an overview of the issues and reviewed the proposed design for the rip rap project. • Discussion ensued with regard to the project and the Preliminary Opinion of Probable Cost for Lake 5 Improvements for inclusion as part of the rip rap project. On MOTION by Mr. Gagne seconded by Mr. Arcurie with all in favor the conceptual design by CPH subject to staff approval and authorizing CPH to move forward in the request for bids was approved. 2 July 20, 2017 Heritage Bay CDD • The Board requested copies of the bid documents once finalized. FIFTH ORDER OF BUSINESS New Business A. CPH Second Quarter Water Quality Monitoring Report • The Second Quarter Water Quality Monitoring Report dated May 2017 was reviewed. • Questions and comments from the Board were addressed. B. CPH Proposal on Control Structure L5L6 • This item was previously discussed under old business. CPH will include the design for this particular project as part of the larger rip rap project for Lakes 30 A/B. • The actual location of the pipe is different than on the presented sketch. On MOTION by Mr. Hubbard seconded by Mr. Arcurie with all in favor the project for L5/L6 as presented by CPH at an approximate cost of $17,748.50 was approved. • Mr. Lockhart commented he received a few documents from Stantec. He will provide a list of documents needed to request from Stantec. The record will reflect Mr. Lockhart left the meeting. C. Lake 20 Drainage Restoration Proposal • A proposal from Copeland Southern for additional repairs was presented. • Discussion ensued with regard to the history with the repairs in this location; the need for additional work; and obtaining easements for drainage connections going forward. Mr. May MOVED to obtain easements where necessary for all connections going forward and Mr. Magnarella seconded the motion. • The prior motion was discussed. On VOICE vote with all in favor the prior motion was approved. 3 July 20, 2017 Heritage Bay CDD • Dave Finch requested clarification on drainage issues and the Architectural Review Committee. On MOTION by Mr. Hubbard seconded by Mr. May with all in favor the proposal from Copeland Southern for Lake 420 Drainage Restoration was approved as presented. • It was noted this work will not be completed until easements are obtained. D. Project Planning -Discussion of Likely Projects for Summer 2018 • The Project Planning report was reviewed. SIXTH ORDER OF BUSINESS Public Hearing to Consider the Adoption of the Budget for Fiscal Year 2018 On MOTION by Mr. Magnarella seconded by Mr. Gagne with all in favor the budget public hearing was opened. • Donna Hunter inquired about the debt service portion of the assessment; the authority of the Board; and the increase in the O&M assessments. • David Finch also inquired about the debt service portion of the assessment. • Diane Phelps inquired about obtaining a map with the lake numbers. On MOTION by Mr. Magnarella seconded by Mr. Gagne with all in favor the budget public hearing was closed. A. Resolution 2017-3 Adopting the Fiscal Year 2018 Budget On MOTION by Mr. Acrurie seconded by Mr. Magnarella with all in favor Resolution 2017-3 relating to the annual appropriations of the District and adopting the budget for the fiscal year beginning October 1, 2017, and ending September 30, 2018, and referencing the maintenance and benefit special assessments to be levied by the District for said fiscal year was adopted. 4 July 20, 2017 Heritage Bay CDD B. Resolution 2017-4 Levying Non Ad Valorem Maintenance Special Assessments On MOTION by Mr. Hubbard seconded by Mr. May with all in favor Resolution 2017-4 levying and imposing non ad valorem maintenance special assessments for the Heritage Bay Community Development District and certifying an assessment roll for fiscal year 2017/2018; providing a severability clause; providing for conflict and providing an effective date was adopted. SEVENTH ORDER OF BUSINESS Manager's Report A. Approval of the Minutes of the May 4, 2017 Regular Meeting Mr. Faircloth stated each Board member received a copy of the minutes of the May 4, 2017 regular meeting and requested any additions, corrections or deletions. There not being any, On MOTION by Mr. May seconded by Mr. Arcurie with all in favor the May 4, 2017 regular meeting minutes were approved. B. Approval of Financials The financials for the period ending June 30, 2017 were reviewed. On MOTION by Mr. Magnarella seconded by Mr. May with all in favor the June 30, 2017 financials were accepted. C. Acceptance of Fiscal Year 2016 Audit The audit for fiscal year ended September 30, 2016 prepared by Grau & Associates was reviewed. • Mr. May recommended the audit firm contact the Chairman to see if there are any issues when they are preparing future audits. July 20, 2017 Heritage Bay CDD On MOTION by Mr. May seconded by Mr. Gagne with all in favor the audit for fiscal year ended September 30, 2016 was accepted. D. Report on the Number of Registered Voters (620) • A report from the Collier County Supervisor of Elections indicates there were 620 registered voters within the District as of April 15, 2017. E. Field Manager's Report • The Field Management Report for site inspections conducted on May 26, 2017, June 22, 2017 and July 5, 2017were reviewed; copies of which are attached for the record. F. Follow up i. Copeland Southern Enterprises Additional Repairs Invoice #123 On MOTION by Mr. Hubbard seconded by Mr. Arcurie with all in favor the Copeland Southern proposal for additional repairs, Invoice #123, was approved retroactively. ii. Correction for Collier County Resolution 2013-71— Bellaire Bay Drive • Staff updated the Board on the developments regarding Bellaire Bay Drive noting that the County is working to correct this error. • The Board was updated on the developments with Control Structure L28/L30 and street flooding. Discussion ensued and the Chairman will follow up regarding this issue of street flooding. • The Quarry Interlocal Agreement has been recorded. The Quarry will reimburse the District for the recording fees. • Staff updated the Board on Severn Trent Services becoming a stand alone US based company. EIGHTH ORDER OF BUSINESS Attorney's Report There not being any, the next item followed. NINTH ORDER OF BUSINESS Engineer's Report A. Update on Stantec CDD Documents • This item was previously addressed. 3 July 20, 2017 TENTH ORDER OF BUSINESS There not being any, the next item followed. Heritage Bay CDD Supervisors' Reports, Requests and Comments ELEVENTH ORDER OF BUSINESS Chairman's Comment A. Quarry Boating Regulations Update • Mr. Hubbard gave an update on the current developments with regards to boating regulations. • Mr. Hubbard commented on the possibility of a joint project with the Master Association to install grates on the inter -connects for Lake 19 to help stop movement of the range balls from lake to lake. TWELFTH ORDER OF BUSINESS Audience Comments • Donna Hunter inquired about copper sulfate and the maintenance of the lakes. She thanked the Board for their attention to detail. THIRTEENTH ORDER OF BUSINESS Adjournment There being no further business, On MOTION by Mr. Arcurie seconded by Mr. Gagne with all in favor the meeting was adjourned at 11:48 a.m. Secretary/Assistant Secretary 7 Edwin Hubbard Chairman QUARRY COMMUNITY DEVELOPMENT DISTRICT do Special District Services, Inc. 2501 Burns Road, Suite A Palm Beach Gardens, Florida 33410 (561) 630-4922 Fax: (561) 630-4923 August 25, 2017 VIA CERTIFIED MAIL— RETURN RECEIPT REQUESTED Clerk of the Circuit Court Collier County Courthouse 3315 Tamiami Trail East Naples, Florida 34112 Re: Quarry Community Development District To Whom It May Concern: Pursuant to Florida law, enclosed please find the Fiscal Year 2017/2018 Regular Meeting Schedule for the Quarry Community Development District, as will be published in the Naples Daily News on September 22, 2017. If you have any questions and/or comments, please do not hesitate to contact our office. Sincerely, SPECIAL DISii ICT SERVICES, INC. si Laura J. Arch of Enclosure QUARRY COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2017/2018 REGULAR MEETING SCHEDULE NOTICE IS HEREBY GIVEN that the Board of Supervisors of the Quarry Community Development District will hold Regular Meetings at 11:00 a.m. in the Town Center at the Golf Lodge at The Quarry located at 8950 Weathered Stone Drive, Naples, Florida 34120, on the following dates: October 17, 2017 November 21, 2017 December 19, 2017 January 16, 2018 February 20, 2018 March 20, 2018 April 17, 2018 May 15, 2018 June 19, 2018 July 17, 2018 August 21, 2018 September 18, 2018 The purpose of the meetings is to conduct any business coming before the Board. Meetings are open to the public and will be conducted in accordance with the provisions of Florida law. Copies of the Agendas for any of the meetings may be obtained from the District's website or by contacting the District Manager at (561) 630-4922 and/or toll free at 1-877-737-4922 prior to the date of the particular meeting. From time to time one or more Supervisors will participate by telephone; therefore, a speaker telephone will be present at the location of these meetings so that Supervisors can attend the meetings and be fully informed of the discussions taking place either in person or by telephone. Meetings may be continued to a date, time, and place certain to be specified on the record. If any person decides to appeal any decision made with respect to any matter considered at these meetings, such person will need a record of the proceedings and such person may need to insure that a verbatim record of the proceedings is made at his or her own expense and which record includes the testimony and evidence on which the appeal is based. In accordance with the provisions of the Americans with Disabilities Act, any person requiring special accommodations or an interpreter to participate at any of these meetings should contact the District Manager at (561) 630-4922 and/or toll free at 1-877-737-4922 at least seven (7) days prior to the date of the particular meeting. Meetings may be cancelled from time to time without advertised notice. QUARRY COMMUNITY DEVELOPMENT DISTRICT www.quarrycdd.org PUBLISH: NAPLES DAILY NEWS 09/22/17 $.1-‘ 114 Zi; 1•.) C':•• o•-• •a-• .... — •• -? •:: '. r-,e,7., " . •-• , r ,-,.... ,-4- 2V7r1.-. ... .0 %,,, --• pi, . i,it • or.l. t..1,'' ' v n ) ..1 CD , i'l i CI' 7; ..•.41 t4 g•" 74. c...,.) 6 c.,..) ria :t ., )•—•4 n , — ,-. I... 1.1) ill I=1 umommousnm • w s:i B-I 1111111M•1111 _____ to r ,...3 r r — IIIMMEIIIMIIIIIIIIIMMIR = cr;1, > rri 51 .j3 ..... ................. - 4 70 7:1 ci ........... .... IM.111.01•111MOMEMP is IIMMINIMMIMMINIMM..... .... 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VERONA WALK COMMUNITY DEVELOPMENT DISTRICT do Special District Services, Inc. 2501 Burns Road, Suite A Palm Beach Gardens, Florida 33410 (561) 630-4922 Fax: (561) 630-4923 August 25, 2017 VIA CERTIFIED MAIL— RETURN RECEIPT REQUESTED Clerk of the Circuit Court Collier County Courthouse 3315 Tamiami Trail East Naples, Florida 34112-5324 Re: Verona Walk Community Development District To Whom It May Concern: Pursuant to Florida law, enclosed please find the Fiscal Year 2017/2018 Regular Meeting Schedule for the Verona Walk Community Development District, as will be published in the Naples Daily News on September 22, 2017. If you have any questions and/or comments, please do not hesitate to contact our office. Sincerely, SPECIAL DISTRICT SERVICES,INC. Laura J. Arc - Enclosure VERONA WALK COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2017/2018 REGULAR MEETING SCHEDULE NOTICE IS HEREBY GIVEN that the Board of Supervisors of the Verona Walk Community Development District will hold Regular Meetings at 10:00 a.m. in the Town Center at Verona Walk located at 8090 Sorrento Lane, Naples, Florida 34114, on the following dates: October 19, 2017 November 16,2017 December 21,2017 January 18,2018 February 15, 2018 March 15,2018 April 19,2018 May 17,2018 June 21,2018 July 19, 2018 August 16, 2018 September 20, 2018 The purpose of the meetings is to conduct any business coming before the Board. Meetings are open to the public and will be conducted in accordance with the provisions of Florida law. Copies of the Agendas for any of the meetings may be obtained from the District's website or by contacting the District Manager at (239) 444-5790 and/or toll free at 1-877-737-4922 prior to the date of the particular meeting. From time to time one or more Supervisors may participate by telephone; therefore, at the location of these meetings there will be a speaker telephone present so that interested persons can attend the meetings at the above location and be fully informed of the discussions taking place either in person or by telephone communication. Said meetings may be continued as found necessary to a date and time certain as stated on the record. If any person decides to appeal any decision made with respect to any matter considered at these meetings, such person will need a record of the proceedings and such person may need to insure that a verbatim record of the proceedings is made at his or her own expense and which record includes the testimony and evidence on which the appeal is based. In accordance with the provisions of the Americans with Disabilities Act, any person requiring special accommodations or an interpreter to participate at any of these meetings should contact the District Manager at (239) 444-5790 and/or toll free at 1-877-737-4922 at least seven (7) days prior to the date of the particular meeting. Meetings may be cancelled from time to time without advertised notice. VERONA WALK COMMUNITY DEVELOPMENT DISTRICT www.veronawalkcdd.org PUBLISH: NAPLES DAILY NEWS 09/22/17 m O N-O l CO o v 0 O N CO 10 M W r•-. iIiii \ t\1 O N Lo O Oly LL j (N ,o I9 a ,! o -� Sc)..L1Nf 0 0'1 ;.i',' '4yi' iS ;t' N 1" p^ O . "7' al E-I - . iftmi` •w � w � 1-1 71- • % 0 0 m —I-- o U U Q w IX �— W W Q rij ili - E-' -.1 e4 V - m .aa .a- 'r) pa., :ks2 • 00Mz iil -,i Fr V. ri cn 04 en �0 • '11 :1 +d 8:; -iiVLi l 40 ail,; t Nn-',Z \!"f 5-"l", picvi WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT do Special District Services, Inc. 2501 Burns Road, Suite A Palm Beach Gardens, Florida 33410 (561) 630-4922 Fax: (561) 630-4923 August 15, 2017 VIA CERTIFIED MAIL— RETURN RECEIPT REQUESTED Clerk of the Circuit Court Collier County Courthouse 3315 Tamiami Trail East,#102 Naples,Florida 34112-5324 Re: Winding Cypress Community Development District To Whom It May Concern: Pursuant to Florida law, enclosed please find a copy of the Fiscal Year 2017/2018 Regular Meeting Schedule for the Winding Cypress Community Development District, as will be published in the Naples Daily News on September 20, 2017. If you have any questions or comments, please contact our office. Sincerely, SPECIAL DISTRICT SERVICES, INC. Laura J. Ar er Enclosure WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2017/2018 REGULAR MEETING SCHEDULE NOTICE IS HEREBY GIVEN that the Board of Supervisors of the Winding Cypress Community Development District will hold Regular Meetings in the Clubhouse a Winding Cypress located at 7180 Winding Cypress Drive, Naples, Florida 34114 at 1:00 p.m. on the following dates: October 3, 2017 November 7, 2017 December 5, 2017 February 6,2018 March 6, 2018 April 3, 2018 May 1, 2018 June 5, 2018 August 7, 2018 The purpose of the meetings is to conduct any business coming before the Board. Meetings are open to the public and will be conducted in accordance with the provisions of Florida law. Copies of the Agendas for any of the meetings may be obtained from the District's website or by contacting the District Manager at 561-630-4922 and/or toll free at 1-877-737-4922 prior to the date of the particular meeting. From time to time one or two Supervisors may participate by telephone; therefore, a speaker telephone will be present at the meeting location so that Supervisors may be fully informed of the discussions taking place. Said meeting(s) may be continued as found necessary to a time and place specified on the record. If any person decides to appeal any decision made with respect to any matter considered at these meetings, such person will need a record of the proceedings and such person may need to insure that a verbatim record of the proceedings is made at his or her own expense and which record includes the testimony and evidence on which the appeal is based. In accordance with the provisions of the Americans with Disabilities Act, any person requiring special accommodations or an interpreter to participate at any of these meetings should contact the District Manager at 561-630-4922 and/or toll free at 1-877-737-4922 at least seven (7) days prior to the date of the particular meeting. Meetings may be cancelled from time to time without advertised notice. WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT www.windingcypresscdd.org PUBLISH: NAPLES DAILY NEWS 09/20/17 1 ; oo — 0Q N g m • M W '`. N W i zCN8 lli0 �0 ¢a ry g ti NO 0 N p cr N LL �� W '' Y� O J °$.iirun N o Ul 1 U, I rU N 1.. — O O a — Q � i` --� z F" 1 U U Q a a W it I -� a H W {r �` `n a €� ill 1 UUc`~rZ {? I si • tT) can C.,` ' .4..a r ,c, c M t.d F :I Feel is% . I i Y iiig .o JI?iu. i ,A lei :! °"lei 'f,si (174-11_- •r„) l calA CI) Big Cypre s s stewardship District 12051 Corporate Boulevard, Orlando, FL 32817 407-382-3256 FAX 407-382-3254 June 28, 2017 Collier County Clerk Collier County Courthouse 3315 E. Tamiami Trail East Naples, FL 34112-2646 To Whom It May Concern: Enclosed is the Big Cypress Stewardship District's Budget for the 10/1/17 through 9/30/18 fiscal year, for your review as required by Florida Statute 190.008(2)(b). No response is required; however, if you have comments, please send them to me, and I will submit them to the board. Sincerely, r Rachel Greshes District Accountant Big Cypress Stewardship District Adopted FY 2018 O&M Budget FY 2017 FY 2018 Adopted Budget Adopted Budget Revenues 001-036-6000-00-01 Developer Contributions 29,055.00 31,870.00 Net Revenues 29,055.00 31,870.00 General&Administrative Expenses 001-051-1000-13-01 Supervisor Fees 600.00 400.00 001-051-1000-45-01 Insurance 3,230.00 3,295.00 001-051-3000-31-02 District Management Fees 11,550.00 15,000.00 001-051-3000-31-08 District Counsel 10,000.00 10,000.00 001-051-3000-40-01 Travel&Per Diem 400.00 400.00 001-051-3000-42-01 Postage and Shipping 100.00 100.00 001-051-3000-47-01 Printing&Binding 100.00 100.00 001-051-3000-48-01 Legal Advertising 1,000.00 1,000.00 001-051-3000-49-02 Miscellaneous 1,000.00 500.00 001-051-3000-49-11 Web Service 900.00 900.00 001-051-3000-54-01 Dues, Licenses&Fees 175.00 175.00 001-051-3000-49-01 Bank Fees - - Total General&Administrative Expenses 29,055.00 31,870.00 Total Expenses 29,055.00 31,870.00 Net Income(Loss) - - 1'I 2 co 0 ......1 C> o ° • 1 ro N * . r Q �/ .. (-'-'' (-----) := (Th _ \--\") (-0— _____ ,...C. n ,:,: ,.., r P i......c' ,..) 1.0 i;•: f _, 0,9 v CJ ' -- cj0 1/) ' ,tet Y r .,•' 'f. ..e..�.�.,•....-_.........,._ ti , . /7 r T { V _I, 00,..4r C SO _I Wd z -tar LIOZ W c !p_ t 40 IG I y'� ' Cid 14.3 i 00A A O Teresa L. Cannon From: SmithCamden <CamdenSmith@colliergov.net> Sent: Friday, July 21, 2017 11:56 AM To: Minutes and Records Cc: Ann P.Jennejohn; Neet,Virginia; Bellows, Ray; Rodriguez, Wanda; Bosi, Michael; VelascoJessica; PageErin Subject: Advertisement Request OI-PL20170001233 Attachments: 2 x 3 Map.pdf;Ad Request.docx; Signed Ad Request.pdf Please process the attached and acknowledge receipt at your earliest convenience. SPECIAL NOTE:This is an official interpretation to publish on Aug 11 per Director Bosi. We created the ad off previous formats, so if there is any issue, please do not hesitate to let me know. Respectfully, Camden Smith, MPA Operations Analyst Collier County Zoning and Planning O. 239.252.1042 Under Florida Law, e-mail addresses are public records. If you do not want your e-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by telephone or in writing. 1 July 21, 2017 Collier County Planning Commission Public Hearing Advertising Requirements Please publish the following Official Interpretation and map on August 11, 2017, and furnish proof of publication to the attention of Mike Bosi, Director, Planning & Zoning Division, Growth Management Department, 2800 North Horseshoe Drive, Naples, Florida 34104. The advertisement must be two columns wide x 10 inches long in standard size, and the headline in the advertisement must be in a type no smaller than 18 point. The advertisement must not be placed in that portion of the newspaper where legal notices and classified advertisements appear. Please reference the following on ALL Invoices: DIVISION: ZONING [Zoning Services Section] FUND &COST CENTER: 131-138326-649100-00000 PURCHASE ORDER NUMBER: 4500176563 Account Number: 076397 77.e...A ./Pyelk Authoriz€d Designee signature 1 Notice of Official Interpretation of Collier County Land Development Code Ordinance Pursuant to Division 10.03.06.P of the Collier County Land Development Code (LDC), 04-41, as amended, public notice is hereby given of an official interpretation. RE: INTP-2017-PL-1233, OFFICIAL INTERPRETATION REQUESTING THE COLLIER COUNTY ZONING DIRECTOR DETERMINE WHETHER THE "INDUSTRIAL MANUFACTURING OF BEER IS A PRINCIPAL, ACCESSORY OR CONDITIONAL USE THAT CAN OCCUR WITHIN THE COMERCIAL-4 /BAYSHORE DRIVE MIXED USE OVERLAY DISTRICT NEIGHBORHOOD COMMERCIAL ZONING DISTRICT (C-4/I3VIUD- NC) (insert map) The Collier County Zoning Director has been requested to render an official interpretation for the Commercial-4/Bayshore Mixed Use Overlay Neighborhood Commercial zoning district of the Land Development Code and if the industrial manufacturing of beer is allowed as a permitted, accessory or conditional use. Allowable uses within the underlying C-4 zoning area are listed within LDC Section 2.03.07 D and are of three types (as defined within LDC 1.08.00): Accessory use or structure. A use or structure located on the same lot or parcel and incidental and subordinate to the principal use or structure. Conditional use. A use that, due to special circumstances, is not permissible in a zoning district, but may be appropriate if controlled as to number, area, location, or relation to the neighborhood. Principal building, structure, or use. The main or primary use on a lot or parcel, or the building in which the main or primary use is housed or carried out. Within the request for the Official Interpretation, you raise two points: 1. "That industrial manufacturing of beer and related uses with site work as described on the Exhibit "A" cover letter as filed by the Property Owner with its Site Improvement Plan Application is not a permitted use of the Property";and 2. That "industrial manufacturing of beer is not a principal, accessory, or conditional use that can occur on the Property." Essentially both questions are asking the same, "is industrial manufacturing of beer", allowed within the Commercial-4/Bayshore Mixed Use Overlay Neighborhood Commercial zoning district. The first point is directly related to a 2015 Site Improvement Plan (PL20150002675), associated with property at 3555 and 3557 Bayshore Road, which read, "The above referenced project consists of a 6,000 SF building renovation for industrial manufacturing of beer and related uses, with site work." This project description was submitted within the 2015 SIP submittal. Subsequently the project description associated with the SIP was revised to read, "The above referenced project consists of a 6,000 square foot building for a lounge with microbrewery, with site work." Regardless of the revised narrative associated with the SIP,your Official Interpretation focuses on the question, "is industrial manufacturing of beer allowed on the property and within the C4/BMUD-NC zoning district?" The industrial manufacturing of beer,more typically known as a brewery(SIC 2082)as a principal use is in fact an industrial use that is not allowable as a principal or conditional use within either the underlying C-4 zoning district or the BMUD- NC overlay district. As noted earlier within this official interpretation, within each zoning district there are permitted uses, conditional uses and accessory uses. The allowance of a microbrewery (on-site brewing of beer) associated with a proposed drinking establishment or in this instance beer garden, is an accessory use that is directly related to the principal use. The beer produced within the establishment will be for on-site consumption and incidental and subordinate to the primary use on the property. The subordinate relationship is reflected in the square footage allocations of the facility. Within the approved SIP (PL20150002675), 3,845 sq. ft. of the 6,000 total sq. ft. is proposed drinking establishment/drinking area or 57 percent of the structure; and 2,585 sq. ft. is dedicated to the microbrewery. Any percentage less than fifty percent qualifies as subordinate, but this is not the only test. The subordinate use must also be directly related to the primary use of the property. In this instance the microbrewery is directly intertwined with the beer garden as a source of the establishment's main product of sale (beer). As noted within this official interpretation, the zoning district appropriate for a brewery is Industrial Zoning. This is based upon the size, scope, scale and intensity of such facilities, often associated with large scale production capacities, demands upon utility infrastructure and distribution capability. A traffic analysis dated July 13, 2016 was completed by TR Transportation Consultants, Inc. Review of the trip generation associated with the beer garden and accessory microbrewery stated that the drinking area would generate 44 P.M.peak hour trips and the microbrewery would produce 3 P.M. peak hour trips, or six(6)percent of the total P.M.peak hour trips. The projected trip split further suggests that the microbrewery is subordinate to the overall operation. Additionally, the 2,585 square feet of the facility dedicated to the microbrewery use is of a scale that limits the external influence of the microbrewing activities to the subject site,with little to no external effect upon surrounding land uses. Finally, to ensure that the production of beer is primarily for the operation of the brew garden, a condition of approval required of this Official Interpretation is that the sales of onsite consumption must be maintained at a minimum percentage of 51 percent of total sales and that the establishment shall provide documentation of percentage of sales on an annual basis to the Growth Management Department. This reporting requirement will ensure the primary use of the property is maintained. It should be noted that the property in question received a zoning verification letter dated October 2, 2015, prior to the SIP submittal, to clarify if a lounge with accessory microbrewery was a use provided for on the property. Within 30 days of publication of the public notice, any affected property owner or aggrieved or adversely affected party may appeal the interpretation to the Board of Zoning Appeals (BZA). An affected property owner is defined as an owner of property within 300 feet of the property lines of the land for which the interpretation is effective. An aggrieved or adversely affected party is defined as any person or group of persons which will suffer an adverse effect to an interest protected or furthered by the Collier County Growth Management Plan or Land Development Code. A request for appeal must be filed in writing and must state the basis for the appeal and include any pertinent information, exhibits, or other back-up information in support of the appeal. The appeal must be accompanied by a $1,000.00 application and processing fee. (If payment is in the form of a check, it should be made out to the Collier County Board of Commissioners.) An appeal can be hand delivered or mailed to my attention at the address provided. Please do not hesitate to contact me should you have any further questions on this matter. The interpretation file and other pertinent information including the Zoning Verification Letter, Site Improvement Plan, and Traffic Analysis related to this interpretation are kept on file and may be reviewed at the Growth Management Division,Planning and Regulation building at 2800 North Horseshoe Drive,Naples, FL 34104. Please contact the staff member below at(239) 252-6819 to set up an appointment if you wish to review the file. Mike Bosi, AICP, Director, Zoning Division ZI y o Bayshore*- 3 oo 3_ m x' v Sq County Barn RD Santa ^ '- Barbara BLVD Teresa L. Cannon From: Minutes and Records To: SmithCamden Subject: RE:Advertisement Request OI-PL20170001233 I will forward the proof as soon as I receive it.Thanks From: SmithCamden [mailto:CamdenSmith@colliergov.net] Sent: Friday,July 21, 2017 11:56 AM To: Minutes and Records<MinutesandRecords@collierclerk.com> Cc:Ann P.Jennejohn <Ann.Jennejohn@collierclerk.com>; Neet,Virginia <VirginiaNeet@colliergov.net>; Bellows, Ray <RayBellows@colliergov.net>; Rodriguez, Wanda<WandaRodriguez@colliergov.net>; Bosi, Michael <MichaelBosi@colliergov.net>;VelascoJessica<JessicaVelasco@colliergov.net>; PageErin <ErinPage@colliergov.net> Subject:Advertisement Request OI-PL20170001233 Please process the attached and acknowledge receipt at your earliest convenience. SPECIAL NOTE:This is an official interpretation to publish on Aug 11 per Director Bosi. We created the ad off previous formats, so if there is any issue, please do not hesitate to let me know. Respectfully, Camden Smith, MPA Operations Analyst Collier County Zoning and Planning O. 239.252.1042 Under Florida Law, e-mail addresses are public records. If you do not want your e-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by telephone or in writing. 1 Teresa L. Cannon From: RodriguezWanda <WandaRodriguez@colliergov.net> Sent: Friday,July 21, 2017 12:57 PM To: Smith, Camden; Minutes and Records Cc: Neet, Virginia; Bosi, Michael;VelascoJessica Subject: RE:Advertisement Request OI-PL20170001233 Please note that Dinny and I don't typically review ads for OI's, and so will not be reviewing or providing approvals on this one. Wanda Rodriguez, ACP Advanced Certified ParafegaC Office of the County Attorney (239)252-8400 From:SmithCamden Sent: Friday,July 21, 2017 11:56 AM To: Minutesandrecords@collierclerk.com Cc:Ann P.Jennejohn <Ann.Jennejohn@collierclerk.com>; NeetVirginia <VirginiaNeet@colliergov.net>; BellowsRay <RayBellows@colliergov.net>; RodriguezWanda <WandaRodriguez@colliergov.net>; BosiMichael <MichaelBosi@colliergov.net>;VelascoJessica <JessicaVelasco@colliergov.net>; PageErin <ErinPage@colliergov.net> Subject:Advertisement Request OI-PL20170001233 Please process the attached and acknowledge receipt at your earliest convenience. SPECIAL NOTE:This is an official interpretation to publish on Aug 11 per Director Bosi. We created the ad off previous formats, so if there is any issue, please do not hesitate to let me know. Respectfully, Camden Smith, MPA Operations Analyst Collier County Zoning and Planning O. 239.252.1042 Under Florida Law, e-mail addresses are public records. If you do not want your e-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by telephone or in writing. 1 Account #076397 July 21, 2017 Attn: Legals Naples News Media 1100 Immokalee Road Naples, FL 34110 Re: INTP-2017-PL-1233 — Bayshore Drive Dear Legals: Please advertise the above referenced notice on Friday, August 11, 2017 and send the Affidavit of Publication to this office. Thank you. Sincerely, Teresa Cannon, Deputy Clerk P.O. #4500176563 July 21, 2017 Collier County Planning Commission Public Hearing Advertising Requirements Please publish the following Official Interpretation and map on August 11, 2017, and furnish proof of publication to the attention of Minutes & Records Department, 3299 Tamiami Trail East, Suite #401, Naples, FL 34112. The advertisement must be two columns wide x 10 inches long in standard size, and the headline in the advertisement must be in a type no smaller than 18 point. The advertisement must not be placed in that portion of the newspaper where legal notices and classified advertisements appear. Please reference the following on ALL Invoices: DIVISION: ZONING [Zoning Services Section] FUND & COST CENTER: 131-138326-649100-00000 PURCHASE ORDER NUMBER: 4500176563 Account Number: 076397 Notice of Official Interpretation of Collier County Land Development Code Ordinance Pursuant to Division 10.03.06.P of the Collier County Land Development Code (LDC), 04-41, as amended, public notice is hereby given of an official interpretation. RE: INTP-2017-PL-1233, OFFICIAL INTERPRETATION REQUESTING THE COLLIER COUNTY ZONING DIRECTOR DETERMINE WHETHER THE "INDUSTRIAL MANUFACTURING OF BEER IS A PRINCIPAL, ACCESSORY OR CONDITIONAL USE THAT CAN OCCUR WITHIN THE COMERCIAL-4/BAYSHORE DRIVE MIXED USE OVERLAY DISTRICT NEIGHBORHOOD COMMERCIAL ZONING DISTRICT (C-4/HVIUD- NC) (insert map) The Collier County Zoning Director has been requested to render an official interpretation for the Commercial-4/Bayshore Mixed Use Overlay Neighborhood Commercial zoning district of the Land Development Code and if the industrial manufacturing of beer is allowed as a permitted, accessory or conditional use. Allowable uses within the underlying C-4 zoning area are listed within LDC Section 2.03.07 D and are of three types (as defined within LDC 1.08.00): Accessory use or structure. A use or structure located on the same lot or parcel and incidental and subordinate to the principal use or structure. Conditional use. A use that, due to special circumstances, is not permissible in a zoning district, but may be appropriate if controlled as to number, area, location, or relation to the neighborhood. Principal building, structure, or use. The main or primary use on a lot or parcel, or the building in which the main or primary use is housed or carried out. Within the request for the Official Interpretation, you raise two points: 1. "That industrial manufacturing of beer and related uses with site work as described on the Exhibit "A" cover letter as filed by the Property Owner with its Site Improvement Plan Application is not a permitted use of the Property";and 2. That "industrial manufacturing of beer is not a principal, accessory, or conditional use that can occur on the Property." Essentially both questions are asking the same, "is industrial manufacturing of beer", allowed within the Commercial-4/Bayshore Mixed Use Overlay Neighborhood Commercial zoning district. The first point is directly related to a 2015 Site Improvement Plan (PL20150002675), associated with property at 3555 and 3557 Bayshore Road, which read, "The above referenced project consists of a 6,000 SF building renovation for industrial manufacturing of beer and related uses, with site work." This project description was submitted within the 2015 SIP submittal. Subsequently the project description associated with the SIP was revised to read, "The above referenced project consists of a 6,000 square foot building for a lounge with microbrewery, with site work." Regardless of the revised narrative associated with the SIP, your Official Interpretation focuses on the question, "is industrial manufacturing of beer allowed on the property and within the C4/BMUD-NC zoning district?" The industrial manufacturing of beer, more typically known as a brewery (SIC 2082) as a principal use is in fact an industrial use that is not allowable as a principal or conditional use within either the underlying C-4 zoning district or the BMUD- NC overlay district. As noted earlier within this official interpretation, within each zoning district there are permitted uses, conditional uses and accessory uses. The allowance of a microbrewery (on-site brewing of beer) associated with a proposed drinking establishment or in this instance beer garden, is an accessory use that is directly related to the principal use. The beer produced within the establishment will be for on-site consumption and incidental and subordinate to the primary use on the property. The subordinate relationship is reflected in the square footage allocations of the facility. Within the approved SIP (PL20150002675), 3,845 sq. ft. of the 6,000 total sq. ft. is proposed drinking establishment/drinking area or 57 percent of the structure; and 2,585 sq. ft. is dedicated to the microbrewery. Any percentage less than fifty percent qualifies as subordinate, but this is not the only test. The subordinate use must also be directly related to the primary use of the property. In this instance the microbrewery is directly intertwined with the beer garden as a source of the establishment's main product of sale (beer). As noted within this official interpretation, the zoning district appropriate for a brewery is Industrial Zoning. This is based upon the size, scope, scale and intensity of such facilities, often associated with large scale production capacities, demands upon utility infrastructure and distribution capability. A traffic analysis dated July 13, 2016 was completed by TR Transportation Consultants, Inc. Review of the trip generation associated with the beer garden and accessory microbrewery stated that the drinking area would generate 44 P.M. peak hour trips and the microbrewery would produce 3 P.M. peak hour trips, or six (6) percent of the total P.M. peak hour trips. The projected trip split further suggests that the microbrewery is subordinate to the overall operation. Additionally, the 2,585 square feet of the facility dedicated to the microbrewery use is of a scale that limits the external influence of the microbrewing activities to the subject site, with little to no external effect upon surrounding land uses. Finally, to ensure that the production of beer is primarily for the operation of the brew garden, a condition of approval required of this Official Interpretation is that the sales of onsite consumption must be maintained at a minimum percentage of 51 percent of total sales and that the establishment shall provide documentation of percentage of sales on an annual basis to the Growth Management Department. This reporting requirement will ensure the primary use of the property is maintained. It should be noted that the property in question received a zoning verification letter dated October 2, 2015, prior to the SIP submittal, to clarify if a lounge with accessory microbrewery was a use provided for on the property. Within 30 days of publication of the public notice, any affected property owner or aggrieved or adversely affected party may appeal the interpretation to the Board of Zoning Appeals (BZA). An affected property owner is defined as an owner of property within 300 feet of the property lines of the land for which the interpretation is effective. An aggrieved or adversely affected party is defined as any person or group of persons which will suffer an adverse effect to an interest protected or furthered by the Collier County Growth Management Plan or Land Development Code. A request for appeal must be filed in writing and must state the basis for the appeal and include any pertinent information, exhibits, or other back-up information in support of the appeal. The appeal must be accompanied by a $1,000.00 application and processing fee. (If payment is in the form of a check, it should be made out to the Collier County Board of Commissioners.) An appeal can be hand delivered or mailed to my attention at the address provided. Please do not hesitate to contact me should you have any further questions on this matter. The interpretation file and other pertinent information including the Zoning Verification Letter, Site Improvement Plan, and Traffic Analysis related to this interpretation are kept on file and may be reviewed at the Growth Management Division, Planning and Regulation building at 2800 North Horseshoe Drive, Naples, FL 34104. Please contact the staff member below at (239) 252- 6819 to set up an appointment if you wish to review the file. Mike Bosi, AICP, Director, Zoning Division O 9 Q � • O A i ., Co -4 c Bayshore D- 3 8 o O y� 5 s o ?q;; p County Barn RD Santa Barbara _.. BLVD Teresa L. Cannon From: Teresa L. Cannon Sent: Friday,July 21, 2017 1:35 PM To: Naples Daily News Legals Subject: INTP-2017-PL-1233 - Display Ad Attachments: INTP-2017-PL1233.doc;INTP-2017-PL-1233.doc;INTP-2017-PL-1233 map.pdf Legals, Please advertise the attached Display Ad w/MAP on Friday,August 11, 2017.Thanks Teresa Cannon, BMR Senior Clerk Minutes & Records Department 239-252-8411 239-252-8408 fax Teresa.Cannon@collierclerk.com 1 Teresa L. Cannon From: NDN-Legals <legals@naplesnews.com> Sent: Monday,July 24, 2017 9:43 AM To: Teresa L. Cannon Subject: FW:Ad # 1695340 Run date Aug. 11 Acct# 507876 Attachments: ND-1695340Legal.pdf Hi Teresa, please review for approval Thank you, Mereida Cardenas Legal Advertising Specialist �t ttSA TODAY 3}� L'. t�l !"ltt:�s I ARTWORK Iegals(a,NaplesNews.com NaplesNews.com From: Regel, Dagmar Sent: Monday,July 24, 2017 9:37 AM To: NDN-Legals Subject: RE:Ad # 1695340 Run date Aug. 11 Acct#507876 For approval. Dagmar Regel Sales Coordinator aktISATODAY wrigrivcatI meow group Office: (239)403-6142 Dagmar.Regel u.naplesnews.com NaplesNews.com From: NDN-Legals Sent: Friday,July 21, 2017 2:30 PM To: Regel, Dagmar<Dagmar.Regel@naplesnews.com> Subject:Ad #1695340 Run date Aug. 11 Acct#507876 Brenda Hawkins General Classifieds Department 239.435.3465 Email: bhawkins@gannett.com USA Today Network 1 From:Teresa L. Cannon [mailto:Teresa.Cannon@collierclerk.com] Sent: Friday,July 21, 2017 1:35 PM To: NDN-Legals Subject: INTP-2017-PL-1233 - Display Ad Lega Is, Please advertise the attached Display Ad w/MAP on Friday,August 11, 2017.Thanks Teresa Cannon, BMR Senior Clerk Minutes & Records Department 239-252-8411 239-252-8408 fax Teresa.Cannon@collierclerk.com Please visit us on the web at httos://protect-us.mimecast.com/s/5JN4BRhWLkM7I7?domain=collierclerk.com This electronic communication is confidential and may contain privileged information intended solely for the named addressee(s). It may not be used or disclosed except for the purpose for which it has been sent. If you are not the intended recipient,you must not copy,distribute or take any action induced by or in reliance on information contained in this message. Unless expressly stated,opinions in this message are those of the individual sender and not of the Office of the Clerk of the Circuit Court of Collier County. If you have received this communication in error, please notify the Clerk's Office by emailing helpdesk@collierclerk.com quoting the sender and delete the message and any attached documents.The Collier County Clerk's Office accepts no liability or responsibility for any onward transmission or use of emails and attachments having left the CollierClerk.com domain. Under Florida Law,e-mail addresses are public records. If you do not want your e-mail address released in response to a public records request,do not send electronic mail to this entity. Instead,contact this office by telephone or in writing. 2 Notice of Official Interpretation of Collier Counts Land Development Code Ordinance Pursuant to Division 10.03.06.P of the Collier County Land Development Code(LDC),04-41,as amended,public notice is hereby given of an official interpretation. RE: INTP-2017-PL-1233, OFFICIAL INTERPRETATION REQUESTING THE COLLIER COUNTY ZONING DIRECTOR DETERMINE WHETHER THE "INDUSTRIAL MANUFACTURING OF BEER IS A PRINCIPAL, ACCESSORY OR CONDITIONAL USE THAT CAN OCCUR WITHIN THE COMERCIAL-4/BAYSHORE DRIVE MIXED USE OVERLAY DISTRICT NEIGHBORHOOD COMMERCIAL ZONING DISTRICT(C-4/BMUD-NC). 54 FS Dams BI VD yy e dna i, HammockRm okkefl PROJECT ?mass.DR Re LOCATION The Collier County Zoning Director has been requested to render an official interpretation for the Commercial-4/Bayshore Mixed Use Overlay Neighborhood Commercial zoning district of the Land Development Code and if the industrial manufacturing of beer is allowed as a permitted,accessory or conditional use. !, Allowable uses within the underlying C-4 zoning area are listed within LDC Section 2.03.07 D and are of three types(as defined within LDC • 1.08.00): Accessory use or structure.A use or structure located on the same lot or parcel and incidental and subordinate to the principal use or structure. Conditional use.A use that,due to special circumstances,is not permissible in a zoning district,but may be appropriate if controlled as to number,area,location,or relation to the neighborhood. Principal building,structure,or use.The main or primary use on a lot or parcel,or the building in which the main or primary use is housed or carried out. Within the request for the Official Interpretation,you raise two points: L"That industrial manufacturing of beer and related uses with site work as described on the Exhibit"A'cover letter as filed by the Property Owner with its Site Improvement Plan Application is not a permitted use of the Property";and 2.That"industrial manufacturing of beer is not a principal,accessory,or conditional use that can occur on the Property." Essentially both questions are asking the same,"is industrial manufacturing of beer",allowed within the Commercial-4Bayshore Mixed Use Overlay Neighborhood Commercial zoning district. The first point is directly related to a 2015 Site Improvement Plan(PL20150002675),associated with property at 3555 and 3557 Bayshore Road,which read,"The above referenced project consists of a 6,000 SF building renovation for industrial manufacturing of beer and related uses,with site work."This project description was submitted within the 2015 SIP submittal.Subsequently the project description associated with the SIP was revised to read,"The above referenced project consists of a 6,000 square foot building for a lounge with microbrewery.with site work" Regardless of the revised narrative associated with the SIP,your Official Interpretation focuses on the question,"is industrial manufacturing of beer allowed on the property and within the C4IBMUD-NC coning district?" The industrial manufacturing of beer,more typically known as a brewery(SIC 2082)as a principal use is in fact an industrial use that is not allowable as a principal or conditional use within either the underlying C-4 zoning district or the BMUD-NC overlay district.As noted earlier within this official interpretation,within each zoning district there are permitted uses,conditional uses and accessory uses.The allowance of a microbrewery(on-site brewing of beer)associated with a proposed drinking establishment or in this instance beer garden,is an accessory use that is directly related to the principal use.The beer produced within the establishment will be for on-site consumption and incidental and subordinate to the primary use on the property.The subordinate relationship is reflected in the square footage allocations of the facility Within the approved SIP(PL20150002675),3,845 sq.ft.of the 6,000 total sq.ft.is proposed drinking establishment/drinking area or 57 percent of the structure;and 2,585 sq.ft.is dedicated to the microbrewery.Any percentage less than fifty percent qualifies as subordinate,but this is not the only test.The subordinate use must also be directly related to the primary use of the property.In this instance the microbrewery is directly intertwined with the beer garden as a source of the establishment's main product of sale(beer). As noted within this official interpretation,the zoning district appropriate for a brewery is Industrial Zoning.This is based upon the size, scope,scale and intensity of such facilities,often associated with large scale production capacities,demands upon utility infrastructure and distribution capability. A traffic analysis dated July 13,2016 was completed by TR Transportation Consultants,Inc. Review of the trip generation associated with the beer garden and accessory microbrewery stated that the drinking area would generate 44 P.M.peak hour trips and the microbrewery would produce 3 P.M.peak hour trips,or six(6)percent of the total P.M.peak hour trips. The projected trip split further suggests that the microbrewery is subordinate to the overall operation.Additionally,the 2,585 square feet of the facility dedicated to the microbrewery use is of a wale that limits the external influence of the microbrewing activities to the subject site,with little to no external effect upon surrounding land uses. Finally,to ensure that the production of beer is primarily for the operation of the brew garden,a condition of approval required of this Official Interpretation is that the sales of onsite consumption must be maintained at a minimum percentage of 5I percent of total sales and that the establishment shall provide documentation of percentage of sales on an annual basis to the Growth Management Department.This reporting requirement will ensure the primary use of the property is maintained. It should be noted that the property in question received a zoning verification letter dated October 2,2015,prior to the SIP submittal,to clarify if a lounge with accessory microbrewery was a use provided for on the property. Within 30 days of publication of the public notice,any affected property owner or aggrieved or adversely affected party may appeal the interpretation to the Board of Zoning Appeals(BZA). An affected property owner is defined as an owner of property within 300 feet of the property lines of the land for which the interpretation is effective.An aggrieved or adversely affected party is defined as any person or group of persons which will suffer an adverse effect to an interest protected or furthered by the Collier County Growth Management Plan or Land Development Code.A request for appeal must be filed in writing and must state the basis for the appeal and include any pertinent information,exhibits,or other back-up information in support of the appeal. The appeal must be accompanied by a 51,000.00 application and processing fee.(If payment is in the form of a check,it should be made out to the Collier County Board of Commissioners.)An appeal can be hand delivered or mailed to my attention at the address provided. Please do not hesitate to contact me should you have any further questions on this matter. The interpretation file and other pertinent information including the Zoning Verification Letter,Site Improvement Plan,and Traffic Analysis related to this interpretation are kept on file and may be reviewed at the Growth Management Division,Planning and Regulation building at 2800 North Horseshoe Drive,Naples,FL 34104.Please contact the staff member below at(239)252-6819 to set up an appointment if you wish to review the file. Mike Bosi,AICP,Director, Zoning Division August 1 I,2017 ND-1695340 0 PROOF O.K.BY: 0 O.K.WITH CORRECTIONS BY: PLEASE READ CAREFULLY•SUBMIT CORRECTIONS ONLINE ADVERTISER:COLLIER COUNTY HEX PROOF CREATED AT:7/24/2017 8:44 AM SALES PERSON: Ivonne Gori PROOF DUE:- PUBLICATION:ND-DAILY NEXT RUN DATE:08/11/17 ND-1695340.INDD SIZE:3 col X 9.25 in Teresa L. Cannon To: camdensmith@colliergov.net; Bosi, Michael Subject: FW: Ad # 1695340 Run date Aug. 11 Acct# 507876 Attachments: ND-1695340Legal.pdf Please review From: NDN-Legals [mailto:legals@naplesnews.com] Sent: Monday,July 24, 2017 9:43 AM To:Teresa L. Cannon<Teresa.Cannon@collierclerk.com> Subject: FW: Ad# 1695340 Run date Aug. 11 Acct#507876 Hi Teresa, please review for approval Thank you, Mereida Cardenas Legal Advertising Specialist 1z1}t[t`a Nom I USA TODAY TWORRK legals(a�NaplesNews.com NaplesNews.com From: Regel, Dagmar Sent: Monday,July 24, 2017 9:37 AM To: NDN-Legals Subject: RE: Ad# 1695340 Run date Aug. 11 Acct#507876 For approval. Dagmar Regel Sales Coordinator l4ptc 1�tit}t News CIL The media roup Office: (239)403-6142 Dagmar.Regek naplesnews.com NaplesNews.com From: NDN-Legals Sent: Friday,July 21, 2017 2:30 PM To: Regel, Dagmar<Dagmar.Regel@naplesnews.com> Subject:Ad # 1695340 Run date Aug. 11 Acct#507876 Brenda Hawkins General Classifieds Department 239.435.3465 1 Email: bhawkins@gannett.com USA Today Network From:Teresa L. Cannon [mailto:Teresa.Cannon@collierclerk.com] Sent: Friday,July 21, 2017 1:35 PM To: NDN-Legals Subject: INTP-2017-PL-1233 - Display Ad Lega Is, Please advertise the attached Display Ad w/MAP on Friday,August 11, 2017.Thanks Teresa Cannon, BMR Senior Clerk Minutes & Records Department 239-252-8411 239-252-8408 fax Teresa.Cannon@collierclerk.com Please visit us on the web at https://protect-us.mimecast.com/s/5JN4BRhWLkM7I7?domain=collierclerk.com This electronic communication is confidential and may contain privileged information intended solely for the named addressee(s). It may not be used or disclosed except for the purpose for which it has been sent. If you are not the intended recipient,you must not copy,distribute or take any action induced by or in reliance on information contained in this message. Unless expressly stated,opinions in this message are those of the individual sender and not of the Office of the Clerk of the Circuit Court of Collier County. If you have received this communication in error, please notify the Clerk's Office by emailing helodeskCTcollierclerk.com quoting the sender and delete the message and any attached documents.The Collier County Clerk's Office accepts no liability or responsibility for any onward transmission or use of emails and attachments having left the CollierClerk.com domain. Under Florida Law,e-mail addresses are public records. If you do not want your e-mail address released in response to a public records request,do not send electronic mail to this entity. Instead,contact this office by telephone or in writing. 2 Teresa L. Cannon From: BosiMichael <MichaelBosi@colliergov.net> Sent: Monday,July 24, 2017 10:49 AM To: Teresa L. Cannon; Smith, Camden Subject: RE:Ad # 1695340 Run date Aug. 11 Acct# 507876 Notice looks good to run. Thank you, mike From:Teresa L. Cannon [mailto:Teresa.Cannon@collierclerk.com] Sent: Monday,July 24, 2017 9:57 AM To:SmithCamden <CamdenSmith@colliergov.net>; BosiMichael <MichaelBosi@colliergov.net> Subject: FW: Ad# 1695340 Run date Aug. 11 Acct#507876 Please review From: NDN-Legals [mailto:legals@naplesnews.com] Sent: Monday,July 24, 2017 9:43 AM To:Teresa L. Cannon<Teresa.Cannon@collierclerk.com> Subject: FW: Ad# 1695340 Run date Aug. 11 Acct#507876 Hi Teresa, please review for approval Thank you, Mereida Cardenas Legal Advertising Specialist 'Netto I Oftway legalsa.NaplesNews.com NaplesNews.com From: Regel, Dagmar Sent: Monday,July 24, 2017 9:37 AM To: NDN-Legals Subject: RE: Ad# 1695340 Run date Aug. 11 Acct#507876 For approval. Dagmar Regel Sales Coordinator s � � to I m group Office: (239)403-6142 Dagmar.Regelanaplesnews.com NaplesNews.com 1 Teresa L. Cannon To: NDN-Legals Subject: RE:Ad # 1695340 Run date Aug. 11 Acct# 507876 Ad looks good,OK to run.Thanks From: NDN-Legals [mailto:Iegals@naplesnews.com] Sent: Monday,July 24, 2017 9:43 AM To:Teresa L. Cannon <Teresa.Cannon@collierclerk.com> Subject: FW:Ad # 1695340 Run date Aug. 11 Acct#507876 Hi Teresa, please review for approval Thank you, Mereida Cardenas Legal Advertising Specialist '�' Seltt USA TODAY Netwom legals cr.NaplesNews.com NaplesNews.com From: Regel, Dagmar Sent: Monday,July 24, 2017 9:37 AM To: NDN-Legals Subject: RE: Ad# 1695340 Run date Aug. 11 Acct#507876 For approval. Dagmar Regel Sales Coordinator 1:>< jt•5 a ><l}ilettts tgiA, TODAY ‘kv media grp Office: (239)403-6142 Dagmar.Regel@naplesnews.com NaplesNews.com From: NDN-Legals Sent: Friday,July 21, 2017 2:30 PM To: Regel, Dagmar<Dagmar.Regel@naplesnews.com> Subject:Ad# 1695340 Run date Aug. 11 Acct#507876 Brenda Hawkins General Classifieds Department 239.435.3465 Email: bhawkins@gannett.com 1 4 apLrø Ott ?'rwji NaplesNews.com Published Daily Naples, FL 34110 Affidavit of Publication State of Florida Counties of Collier and Lee Before the undersigned they serve as the authority, personally appeared Natalie Zollar who on oath says that she serves as Inside Sales Manager of the Naples Daily News, a daily newspaper published at Naples, in Collier County, Florida;distributed in Collier and Lee counties of Florida;that the attached copy of the advertising was published in said newspaper on dates listed.Affiant further says that the said Naples Daily News is a newspaper published at Na- ples,in said Collier County,Florida,and that the said newspaper has heretofore been continuously published in said Collier County, Florida; distributed in Collier and Lee counties of Florida, each day and has been entered as second class mail matter at the post office in Naples, in said Collier County, Florida,for a period of one year next preceding the first publication of the attached copy of advertisement; and affiant further says that he has neither paid nor promised any person, or corporation any discount, rebate, commission or refund for the purpose of securing this advertisement for publication in the said newspaper. Customer Ad Number Copyline P.O.# COLLIER COUNTY HEX 1695340 PUBLIC NOTICE 4500176563 Pub Dates August 11,2017 '�r GLtl (Sign ture of affiant) 1 " KAROLEKANGAS 4 /` . Notary Pi k-State ofFlorida Sworn to and subscribed before me qy( Commission I GG 126041 i "%.)4 My Comm,Wes 1o129,2021 f This August 18,2017 I ? ,r� amesethmuoNationamouriAsak I dowsomerperwspqrsewams WW1 It q OVA era (Signature of affiant) Naples Daily News Friday,August 11,2017 MA Pope to Belgian Catholics: ADVERTISEMENT Stop offering euthanasia Demand For Powerful New Charity's psychiatric Sex pill Continues To Soar hospitals have been providing procedure Clinical results show active ingredient restores sexual NI I. function and ability to perform without side effects, MARIA CHENG , ASSOCIATED PRESS public now facing 48 hour cut off LONDON-Pope Francis has ordered 1- '"+i a Belgian Catholic charity to stop offer- ` By A.J.Berkley ing euthanasia in its psychiatric hospi- tals. Media Health Solutions In May,the Brothers of Charity group announced it would allow doctors to per- MHS - Top scientists form euthanasia at its 15 psychiatric hos- from the university Foggia pitals in Belgium,one of only two coun- in Italy have discovered a `of tries—along with the Netherlands ! where doctors are legally allowed to kill new solution for men withii people with mental health problems,at sexual dysfunction and their request. --•r — '� men all _' across the country and . j To qualify,people must be in a state ofare clogging the telephone t "unbearable suffering" and at least lines of one California three doctors,including one psychia- ,0.-r° sCompany trying to get then . • ''',,s trist,must be consulted. The charity said that euthanasia ANDREW MEDCHNfAP hands on this remarkable g t .. W Noy would only be performed if there were Pope Francis has ordered a Belgian Catholic performance enhancing pill 1t E "no reasonable treatment alternatives" chanty to stop offering euthanasia in its "We didn't expect sales . r and that such requests would be consid- psychiatric hospitals. • - ered with"the greatest caution." to explode like they have.. "We respect the freedom of doctors to we're having a hard time carry out euthanasia or not,"the group the Belgium charity,said it had received keeping the product in e" said,noting that this freedom was"guar- the Vatican's request but had not yet re- stock"said Jorge p regional anteed by law." - sponded. manager of fulfillment for g:. The Vatican press office said this "We will take our time in the next few media health solutions the week that the pope had asked the Bel- weeks to evaluate these letters," de gians not to perform euthanasia. Vriendt said.He said the charity's hospi- developern of the new pill The Catholic Church opposes eutha- tals had received requests from patients called Ryzine. y Pi ^n' nasia and the Holy See has begun investi- seeking euthanasia recently but could Any man who suffers , .01- gating the decision to allow the proce- not say whether any procedures had from a loss of sexual desire POPULAR PILI:Men coast to wast are matting to get new spine, dure,which was made by the group's lay been performed. or the ability to get and clinical study shows alive ingredient increases sexual desire,tig- board of directors. The vast majority of patients seeking keep an erection would gem stronger longer lasting erections. The Belgian charity's administrative euthanasia in Belgium have a fatal ill- headquarters in Rome issued a state- nese litre cancer or a degenerative dis- surely agree they would ment in May,arguing that allowing eu- ease.The number of people euthanized love to have their sex sexual intercourse 20% of men,its costly($750), thanasia"goes against the basic princi- for psychiatric reasons accounts for lives back and satisfy their more frequently and time consuming, and is pies"of the Catholic Church. only about 3 percent of Belgium's yearly wife or girlfriend without reported felling very being associated with heart "This is the very first time a Christian 4,000 euthanasia deaths. dangerous side effects. satisfied. attacks, blood clots, liver organization states that euthanasia is an Critics have previously raised con- ordinary medical practice that falls un- cents about Belgium's liberal approach Formuately for men of Users also showed problems,and even prostate der the physician's therapeutic free- to euthanasia while advocates say that all ages that's exactly what significant improvements cancer the FDA is strongly dour,"wrote the charity's superior gen- people with mental health illnesses the clinical trials show and in overall sexual health considering outlawing eral,Rene Stockman,who delivered the should be granted the same autonomy as that's why sales for Ryzine and desire to have sex, this procedure. Users of request from Pope Francis via two let- those with physical diseases. ters. The American Psychiatric Associa- have continued to climb. while these findings are Ryzine's active ingredient "This is disloyal,outrageous and an- tion says that doctors should not pre- remarkable no doubt there regularly see an improved acceptable." scribe any methods to people who are not WHY IS THIS SO is no substitute for medical ability to get and stay hard Mettles De Vriendt,a spokesman for terminally ill to help them die. GREAT? advice but with results like a surge in desire and sexual Ryzine's active ingredient these its easy to see why performance, and more maeurnimumairmse. is believed by doctors to thousands of callers are pleasurable orgasms. PE Comer Conan Land Dewbnwtfa4fHdhtra treat the root cause of sexual clogging the telephone lines tv land O,,o,rmentCm51LIX:),patio, amend public sauce is hereby given of Pursuant to ooioanooa3 gpat metamer conn dysfunction trying to get their hands on WHAT DOCTORS RE INTP-2017,41233 OFFICIAL INTERPRETATION REQUEST,.TIE COLLIER COUNTY zoNrNG DIRECTOR This is not a drug it is an Ryzine. ARE SAYING DETEIIINE W MANUFACTURING OF BEER IS A PRINCIPAL.ACCESSORY OR E ORAE MIRED LSP OVERLAY amino acid clinical results "Ryzine is an effective DISTRICT NEIGHBORHOOD CAN ZONING ol5TRtcncasMoo.VC��OR show it improves nitric HOW IT WORKS and safe alternative to 60,., oxide levels in the body Ryzine is a two a day traditional medications" .tar"` resulting in smooth muscle pill that's taken after said Doctor Kimberly i relaxation in the penis breakfast,the pill is small, Cull an M.D. from Aspen rrt r� e i allowing blood to flow in easy to swallow,there are Colorado"it gives men the and become trapped as a no harmful side effects the ability to have sex without result the ability to get and active ingredient in Ryzine embarrassment or fear of keep long lasting erections is a natural amino acid dangerous side effects." improves, passion and called L-Citrulline,research "I recommend Ryzine Nc desire return and sexual shows that as we age nitric to men suffering from the overlay Neighborhood Commercl zoning moriotsof Ne Land De.aop Codeand�r'theireuan:i manut.Inng of bee Is allowed asperformance ales. oxide levels decrease this is inability to et or keep perminea.acomory or eandmanal nee. P Pe tY B Allowable Section 2.03 0 Eland are of three types(metalled within LOC "if your ability to get due to stress and unhealthy and erection"said Doctor 0annus within the underlying C.4 zoning area are lined wimin LOC _ and keep an erection is diet and lifestyle habits the James Carter an M.D.from l and=Mental and sia,rdmate to De A .a u structure eerre p nrpa_o./m. s doto rut marappropriateu tacos structure foramens!era A use that,iii.i......1..rot. no It,,,oat otto disappearing then Ryzine result,low sex drive,soft Bakersfield California number,rea Pegmpiabn astructure.orae.The m, P ona lot parcel,or the balking whim the man or primary use i,houses or reDnon to De neighborhood is for you"said director of erections, and eventually " men of all ages have or earned out Research and Development a complete breakdown in reported elevated firmness Withm for the Official mntpmmt.n yon rare two points: for Ryzine "Most men ability to get or keep an in erections after using the work as desnibed on th<Exhibit'A ewer letkr.filed by the Property Owner Snen a he Property a report a feeling of increased erection. pill for just weeks." 2.Tharimnnril tannm,uringof beer not v,in.;p,J a, he Proper' blood flow to the penis Scientists believe Ryzines • mlhbom 0.'"..”'°°°'..°.°.°.°"i,ind....'vnuraemrnsar beer 5now.a1°mm,Comimr....”o.Mix0 u. within the first few days, active ingredient works HOW TO GET Outlay Neighborhood Commercial roraug Ural,. TEe Era P.M is...),..«,...,...,.......,,,,,,o..”).anmmted with property at 3555 and 3557 eayrhore hard long lasting erections to raise nitric oxide levels RYZINE • wh .T Thi,pmt"i ow, 7bmitted ��s s s'e,�'Subsequently''''''''''''.'l ect follow soon after"he added. dilating the blood vessels This is the ofacial release with the SIP was revised to read.7n,:ea.,'Ponc ',ter,tinea ala d. spare foot buoLlongp,a Mge.tal2 priverabrenen x.h increasing blood circulation of Ryzine in Florida and so Regardless of the revised num.,associated e SIP your oGx.l m.,p.uuoa Woos,,me question^gra w.nwmwwp.m.;,rg MEDICAL and causing the smooth the company is offering w e«uwr+c..,a;,,g.s,si,r+- BREAKTHROUGH muscle in the penis to relax a special discoant supply T,trammel nunufacturing of beer more typically known as a zoez)asapthe BRIO. The clinical trials were and engorge the penis with to an person who calls yire,ing C-4 SICg32)as opmeBMOD.NC fact As use OMted P Y Mt,,are permt.eu.°`'°°E......°°°.a,« as Themlowan..of conducted by doctors from blood allowing for hard within the next 48 hours,a 0,40..666 lo.., tri r beeerrl+��a<a wn p1,00,.amakwg manahmem orinmrinstance1, ora.m..raanam oe. - ...iv mina ro ma prmmpn n..The ht.'produced within the establishment urn be tor on-em consumption and.aide.;) the university of Foggia long lasting erections, regional order hotline has and boNeate to De ppaw<a SIpP(PLhII5ioo,i on De5),H5 q m y The�a(,,,6 lU,idurate Ctrl rq.,,�.pmpossa Nmtmg enabhfootage hn.n"drWwg arraes of the or Drat, Italy and reported in the Until recently the only been setup for local readers this rat',onlytest The suboramate use must also re property In m this instance the merab. a Journal of Urology for all way tutee any improvement to call this gives everyone vectlyinnnwmua M.the bat gardenasADam of the e,rwu,erountsmain product of salibeeer, to see. in erection quality and an equal chance to try As noted W1.111 this ralloal Interpretation,me zoning auJrictappmpnat'for a brewery a Wduurul ZoningUm based loll este, The study included men hardness was through doctor Ryzine,starting at 7:00am distribution®roomy lir sed n oma un n between the ages of 45 to prescribed medications like today the order hotline .xrae anmsrmdmm,u.oneinewm.e,mple.d br a anbiin;g>rtnwnvV,, a¢HPM ar thetrrpg.ermionau.cia.awith 70 who were suffering tram Viagra and Malls these are will be open all readers woomrylm,rob.weUOPeDhmt p.i ho absewewi3eM,pe us mborranate to t,oveallarall ope,io,52hmerotmhnonallu he253S wort feet Derwixo.00.ed to°°.°°r.°00°.°'°°.°., mild to moderate sexual proven methods but they are have to do is call toll free metoof a sole thar Irma the mt.wmmence of mumbraviraactratiotom.wyaostewimwn,tonoat.m.OoI.poo.,.....e dysfunction they were not costly and dangerous. 1-800-517-6418 and laud uses prinwnn,,m.opn.tmn of 5.brew YAM..a ,ppm m,esuired of rhe, instructed to change their Many men turn to provide the operator with 0,600, ueusmnnt Dalt provide5vocumentatwenof enms.ob.a.06.60,nnualh.i.w DeGro1,5,'hwth smemaparbrems�Tm, diet or exercise habits. testosterone replacement the discount approval code that De will ensure the mnnary use of the property.mai.Noed. They were told only to take therapy as a last resort, 6739 the company will take II Draild be m that the proper lo auenion..nea,renins too....Imot dated«,ober z.cr1,prior to the SIP"bract.to Ryzine's active ingredient in an effort to jump start care of the rest. raw),if a loungearab accessory m.bsewery was ause pron.for onthe property . Within 30 days of pubhntion of the pub,nonce,any affected propany owner or aggrieved or adversely affected party may appeal the for 8 weeks. the so called "male sex Important due to aBfxzA1.n .r ar,n.,n.rndn Nm r..or The results were hormone" but according Ryzines recent media rte property liana the land sfor wheh theinsrp.utwn i,eeanerAn aggrleved adverselyaaaected party is defined as any person or effectmoup of,nons which will suffer an adverse DrIbered by the coglor Cowry Growth Management Pan impressive participants who to doctors from Columbia exposure phone Imes are by a include i ono�oo any took the pill as directed saw university New York often busy if you call and do Drtinent evelopment mm:Prostration r`00er.�F °mum the 5,a'5m,rn.cp�oloieeccn.2000®,,.5,..,)An,prey a 25%increase in hardness city the research shows that not immediately get through queons on um t my lit t,stl1 P an P h of the penis... they were raising testosterone levels please be patient and call ess�mrp.ta"mnnle�ndamer�rtm.tmrarmais so mezonmgvennearioo Letta.si.'"'°"'""'"'""e roe,Tamcsnalym capable of performingonly works for about 5% back. to this Interpretation are be Growth management Amnon,Plammg and Regulation bosoms at Pa Y 2800 North Horseshoe Drive Naples FL 14104 Please wane the staff member below at 12.19)232-6e10 to set up an appointment if you wish to review the Ole Mike wn.,. These have vs been ev.5,00dby....A.I.d.tisn u...dm ine Des �onp Ile Todiag.ue.but sue.orl.evam stydue.<.Results may vary. August 11 2017 N0.1ev5340 nanism ORIGIN ID:IMMA (239) 597-3222 SFNP DATE: 29SEP17 ECKY BRONSDON A��yyGT: 3.00 LB 18085 ETERANS IRRE DEPARTMENT CO 104124355MJET3920 NAPLES, FL 34109 BILL SENDER UNITED STATES US To DEREK JOHNSON, GEN. ACCOUNTING MGR CLERK OF THE CIRCUIT COURT, FINANCE 3299 TAMIAMI TR E #403 NAPLES FL 34112 Lm PO: DEPT: 1 Irf � 1 IIII � I IIIA II I I � I :V•E-�X. X11 III71,'� 1111 ; I �1 L■III �' y I� �II II' III II I���il�l i�flr,�l�l-I-li�I�Ii I-�Ii}iii i- 00!!+ I}I I�I ■� 1 1 I �1 `.1� � I� ��1 � j� 1 1+ I lIl � II NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT BOARD OF FIRE COMMISSIONERS M. James Burke . Christopher L. Crossan . Norman E. Feder . J. Christopher Lombardo . John O. McGowan September 29, 2017 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. One copy of the Five Year Strategic Plan, including the annual facilities reports, for the North Collier Fire Control and Rescue District. 2. Schedule of Board Meetings for the period of October 1, 2016 through September 30, 2017 3. District Map 4. Agent of Record. Please note the District's Final Budget has been forwarded to you under separate cover. Very truly yours, BECKY BRONSDON Chief Financial Officer 1885 Veterans Park Drive Naples, FL 34109 ■ (239) 597-3222 ■ Fax (239) 597-7082 0 www.northcollierfire.com ri North Collier Fire Control and Rescue District FIVE YEAR STRATEGIC PLAN October 2015 - September 2020 { FINAL (APPROVED BY BOARD 9-10-15) PRESENTED BY: Fire Chief Orly Stolts Executive Chief Rita M. Greenberg Assistant Chief Becky Bronsdon Assistant Chief Michael T. Ginson Deputy Chief Michael Swanson Deputy Chief Eric Watson Deputy Chief Jorge Aguilera Deputy Chief Eloy Ricardo PRESENTED TO: North Collier Fire Control and Rescue District Board of Fire Commissioners J. Christopher Lombardo, Chairman Norman Feder, Vice Chair Richard Hoffman, Treasurer M. James Burke, Commissioner Eliseo R. Chao, Commissioner Chris L. Crossan, Commissioner Margaret Hanson, Commissioner John McGowan, Commissioner TABLE OF CONTENTS RMG & 88 NCFR Five Year Plan 9012015-912020 (FINAL) Page 2 of 106 MissionStatement................................................................................................ 4 DistrictDescription............................................................................................... 5 History................................................................................................................ 10 Current Resources and Service Delivery ........................................................... 12 Emergency Medical Services............................................................................. 20 SpecialOperations............................................................................................. 31 FirePrevention Bureau......................................................................... 37 CommunityOutreach......................................................................................... 44 SupportStaff...................................................................................................... 46 EssentialServices.............................................................................................. 49 Apparatus Replacement Schedule............................................................50 Training& Safety................................................................................................ 53 EmergencyDispatch.......................................................................................... 55 Special District Public Facilities Report .............................................................. 56 Human Resources Management........................................................................ 57 Information Management and Technology......................................................... 58 Goals in the Next Five Years.............................................................................. 61 Capital Improvements Program.......................................................................... 64 Property Owned & Land Acquisitions................................................................. 67 FinancialHighlights............................................................................................ 72 Summation......................................................................................................... 85 Attachment A -Collier County Population Data .................................................... 86 Attachment B -Organization Chart ...................................................................... 88 Attachment C -Service Delivery Area & Station Locations .................................. 89 Attachment D -Facilities Records by Station & Summary .................................... 90 Attachment E - Response Time Heat Maps..............................................104 RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 3 of 106 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 VISION STATEMENT: "Efficient, Effective and Quality Service Today and Tomorrow" OUR COMMITMENTS: TO OUR RESIDENTS AND THE COMMUNITY: We are committed to meeting the needs and expectations of our residents today and in the future, to develop innovative solutions to the service delivery challenges we encounter, and to provide rapid response delivered by dedicated and caring professionals. TO OUR EMPLOYEES: We are committed to providing a working environment characterized by trust and respect, supportive of open and honest communication, and fostering professional growth, community involvement, and illustrating the highest ethical, moral and personal standards to incite public trust. RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 4 of 106 DISTRICT DESCRIPTION From the Gulf of Mexico to the edge of the Florida Everglades, the North Collier Fire Control and Rescue District serves the unincorporated communities within. The District has a beachfront urban area known as the North Collier Service Delivery Area and a rural/agricultural area known as the Big Corkscrew Island Service Delivery Area. From high angle rescue to wildland fire suppression, the North Collier Fire Control and Rescue District is able to provide efficient and effective service to its diverse population of residents. Formed as an independent fire control district in 2015, the District presently encompasses 264 square miles, serves a population of nearly 125,000 persons and protects a real property value of more than $27 billion The Fire Chief is employed by the Board of Commissioners and serves as the District's administrator, as well as the director of the District's operations. The Fire Chief is supplemented by a staff consisting of one Executive Chief, two Assistant Chiefs and four Deputy Chiefs. The Chief Officers are supported by 193 Uniformed and Administrative Support personnel. The District experiences good labor relations with its personnel represented by Local 2297 of the International Association of Fire Fighters (IAFF). North Collier Fire Rescue is a full service emergency service organization providing fire and EMS service to the District from 12 strategically located facilities. The Department has grown from a small volunteer organization to a progressive department which is responding to more than 16,000 emergencies annually. The District provides fire suppression, prevention, public education, EMS and hazardous material services to District residents and visitors. The Department operates (10) Class A first due response engines, (4) 4 X 4 quick attack/rescue units (utilized for medical emergencies and brush fires), (6) 6 X 6 brush trucks and (3) 3,000 gallon water RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 5 of 106 tenders as well as a variety of specialty, support and staff units. The Department is part of a county -wide automatic aid system that dispatches the closest appropriate unit, in accordance with predetermined assignments, for either fire or EMS emergencies. Alarms are dispatched by the Collier County Sheriff's Office Dispatch Center which serves all fire/rescue agencies within Collier County with exception to the City of Naples. The District is expected to continue growing with projects currently underway increasing commercial and residential infrastructure. According to the 2010 Census, the population in Collier County was estimated to be 321,520. The Collier County Comprehensive Planning Section estimates population in Collier County for 2016 to be at 343,200. The 2016 population estimated for the North Collier Fire District according to the Collier County Comprehensive Planning Section census nears 130,000. Call volume in the District is expected to increase from just over 16,000 annually to nearly 19,000 by 2020, based on past trends. Infrastructure of the various communities is expected to keep pace with the population growth, but there will be a challenge in overall District response with the associated congestion of transportation routes throughout the area. Geography of the District and the development of new transportation routes will be closely monitored by the District in order to significantly reduce response times to various calls. The North Collier Fire Control and Rescue District provides a full range of services, including non -transport first response Basic Life Support (BLS) and Advanced Life Support (ALS) to medical emergencies. The District's rating by the Insurance Services Organization is a 3 on a range of 1-10, with one (1) being the best. This class 3 rating places the District in the top 5% of all fire departments nationally. It also results in a cost savings to owners of residential, commercial and industrial property located within the District, and serves as an external verification of the exemplary job the District does in protecting life and property. RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 6 of 106 The District also provides a variety of support functions including plans review and inspections for fire code compliance in new and existing commercial and multi -family structures within the District. The Fire and Life Safety staff work closely with Collier County and neighboring fire plans review personnel to provide uniformity of code interpretation. Plans review is also provided through an Interlocal Agreement to the Immokalee Fire Control District. A strong emphasis on Fire and Life Safety Education is also important to the District, and this task is fulfilled through the District's Fire and Life Safety and Community Outreach divisions. The District's operations are funded primarily through ad valorem taxes, but the District also receives funds for plans review, inspections, occupational licenses, flow test, hydrant maintenance, thrust block inspections and firework permits. Additionally, fire impact fees are received to provide infrastructure needed in response to new growth. Prior to 2014, revenues from ad valorem taxes and impact fees had declined because of the economic factors during the years 2008-2013. However, because of the economic factors currently in play, these funds have begun to increase, exceeding expectations for FY2015. After a thorough analysis of community development conditions and trends, operational methodology, resources, resource distribution, accepted industry standards and other factors, this report will provide recommendations for maintaining and/or improving the services provided by the District. It is important to realize that the items listed below are based on projected growth and needs of the District. With each year of development, the plan and the District's financial position are evaluated by Staff and the Board. At which time modifications to the plan may be made. Among the most significant recommendations contained in the Critical Issues and Recommendations are the following four major factors: 1. The need for the addition of five (5) Fire Stations, four (4) Engine Companies and one (1) Ladder Company during the next five years has been identified. While the proposed plan identifies the need for each of these items, the budgetary RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 7 of 106 components and constraints will be evaluated annually to determine the District's ability to achieve the goals. The current projected financial position of the District shows the ability to fund 2 of the stations and purchase the apparatus needed to support those facilities. Should financial resources not be sufficient for identified needs, staff will reprioritize needs and determine financial feasibility. 2. Continued analysis of the District's organizational structure for greater efficiency of District operations has identified the immediate need for seven (7) personnel in the general staff level (2 information technology, 2 fleet maintenance, 1 logistics, 1 controller and 1 human resource director). There is also a need for -eighteen (18) personnel at the shift level: 15 firefighters and 3 battalion chiefs. The budget includes 15 firefighters (12 funded by the Safer Grant and additional firefighters to replace those positions being vacated through attrition). 3. Personnel needed for the operations of the five new facilities over the next 5 years equates to sixty (60) positions (twelve per facility). In addition to support the operational staff it has been identified that two (2) additional training personnel were needed to support the continued growth of the District. The funding for these positions is only identified for 2 facilities and 1 training position over the next 5 years. Present financial constraints do not allow for the future funding of 3 of the identified needed facilities or the personnel needed to operate them. RMG B 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 8 of 106 4. Commitment to maintaining an apparatus replacement schedule and facilities maintenance schedule by establishing and maintaining a replacement program for apparatus and an updating program for the facilities is an essential component of the plan. The apparatus replacement schedule will be based on year, use, hours, mileage, repair costs, and capabilities of the unit. The facility maintenance/update schedule will be based on expected useful life of equipment (water systems, HVAC), necessary repairs, life expectancy and wear and tear. The annual review of the financial capabilities will provide insight as to how the apparatus replacement schedule will be followed. Currently, the District identified the ability to replace one unit in the 15-16 fiscal year, when there are at least 4 firefighting apparatus that need to be replaced. Staff vehicles are also considered for replacement and due to financial constraints is limited as well to only those units in absolute need. RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 9 of 106 HISTORY In February 2014, the Boards of Fire Commissioners from the Big Corkscrew Island Fire Control and Rescue District and the North Collier Fire Control and Rescue District in discussions of merging the two Districts into one. An Interlocal Agreement was entered into, allowing for the Administrative/Chief Officers to work together towards the common goal. The Districts followed the path to merging as outlined by Florida Statutes Chapter 189 — working together with members of the community to: create a 5 year plan, educate the constituents and hold a referendum election. Throughout the process the two Boards insisted that service to the community be enhanced through greater efficiencies and sharing of resources. On November 4, 2014, history was made in Collier County as the Big Corkscrew Island Fire Control and Rescue District and the North Collier Fire Control and Rescue District, through a vote of their respective constituents (greater than 60% each), voted to merge the two into one — the North Collier Fire Control and Rescue District. On January 1, 2015, the North Collier Fire Control and Rescue District began its journey. The affairs of the District are governed by a Board of eight commissioners, reduced by charter to five at the November 2016 General Election. They are elected by the residents of the District and serve four year terms. The terms are staggered, so that no more than two positions come up for re-election at the same time. The major responsibilities of the Board are policy making and setting the annual budget. Serving under the Board is the Fire Chief who is responsible for the day to day operations of the District and carrying out the policy decisions of the Board. North Collier Fire Control and Rescue District is an organization that is dedicated to the citizens of the District by adhering to a high standard of professionalism in everyday operations. The predecessors (North Collier and Big Corkscrew) of the District have an RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 10 of 106 impressive history of rapid growth, economic challenges and demographic change that has created some unique challenges, requiring its members to adapt to new ideas and methods. Services currently provided by the North Collier Fire Control and Rescue District include: ■ All types of Fire Response ■ Non -Transport Emergency Medical Services (ALS and BLS) ■ Hazardous Materials Response ■ Vehicle Extrication ■ Technical Rescue Techniques (TRT) including low/high angle, confined space, trench, and building collapse rescues ■ Beach Patrol ■ Water Rescue/Boat operations ■ Fire Plans Review ■ Fire Prevention and Code Compliance Inspection ■ Fire Investigation ■ Public Fire and Life Safety Education ■ Dive Rescue ■ Community Emergency Response Team, (C.E.R.T.) ■ Serving Our Seniors, (S.O.S.) ■ Here For You North Collier Fire Control and Rescue District also demonstrates effective working relationships with other city and fire districts of neighboring jurisdictions. The District established mutual and automatic aid agreements with these agencies to ensure that each district or municipality has access to additional resources, if available, when needed. RMG & 88 NCFR Five Year Plan 10/2015-912020 (FINAL) Page 11 of 106 CURRENT RESOURCES AND SERVICE DELIVERY Fire departments need a balance of three basic resources to carry out their emergency mission successfully: people, equipment and facilities. Because firefighting is an extremely physical pursuit and is a labor intensive service, the adequacy of personnel resources is a primary concern. There must also be sufficient fire apparatus distribution and standards of station coverage in order to protect the North Collier communities in an efficient manner. Stations North Collier Fire Control and Rescue District has one -hundred fifty three shift firefighters and 12 units deployed full-time from ten fire stations. Of the five needed stations, four stations are included in this plan in order to increase coverage within the next five years. Currently, the numbering of the stations and locations are as follows: • Station 40, located at 1441 Pine Ridge Road • Station 42, located at 7010 Immokalee Road • Station 43, located at 16325 Vanderbilt Drive • Station 44, located at 8970 Hammock Oak Drive • Station 45, located at 1885 Veterans Park Drive • Station 46, located at 3410 Pine Ridge Road • Station 47, 2795 N. Airport -Pulling Road • Station 48, 16280 Livingston Road • Station 10, located at 13240 Immokalee Road • Station 12, located at 21520 Immokalee Road • Support Services Facility #1, Life Safety and Support Services Head Quarters, 6495 Taylor Road • Support Services Facility #2, Fleet Services Sub -Station, 18665 Immokalee Road • Planned Station 410 — Immokalee Road Corridor— an identified need due to RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 12 of 106 distance traveled, existing and projected growth, and call volume. • Planned Station 411, located near Airport Road and Orange Blossom —an identified need due to call volume, and existing and projected growth. • Planned Station 414, located on DeSoto Blvd — an identified need due to projected growth. • Planned Station 412 - 925 Oaks Boulevard — an identified need due to construction in progress. • Planned Station 413 - 121 Sun Century Road — an identified need due to construction in progress and projected growth. * Construction of the proposed facilities is contingent upon the District's financial capabilities at the time the project is proposed. Support Services Facility #2 (previously known as Station 11) is the oldest facility within the District, built in 1981, with the interior remodeled in 2002 to become fleet services, and the exterior metal skin replaced in 2005 after Hurricane Wilma. Improvements to this station as well as to other stations within the District will be made as deemed necessary by the Board of Fire Commissioners, and as financial resources are available. Firefighters assigned to each fire station are responsible for emergency first response in a correspondingly numbered "Response District". It is important to note that the distribution and the size of the territories has as much to do with growth history as with geography and demand of the population this District serves. North Collier Fire Control and Rescue District strives to serve the growing population by increasing the number of stations and coverage locations as development and growth continues. However, economic conditions and fee reductions over the last few years have resulted in a reduction in both general fund and impact fee fund revenue. This loss of revenue has affected the District's ability to construct new stations and add personnel where need has been identified. The Insurance Services Office (ISO) rates fire departments based on a complex RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 13 of 106 schedule of measurements that covers a wide range of factors significant to fire protection. The ISO classification provides insurance companies with a standard estimation of conflagration risk for fire insurance rating. One component that the schedule weighs is the distribution of fire companies within the community. This grading schedule suggests that developed areas in a city should have a fire department within 1 '/2 miles travel distance. (Insurance Services Office, 2011). A circular response area with a radius of 1 '/2 miles encompasses about seven square miles, less than the current average service area of existing stations. At two -hundred sixty-four square miles, our District should have thirty seven stations, based upon ISO standards. We have identified additional locations within our District to be considered for station locations as growth dictates and funding allows. The location of fire stations within the District is currently distributed to cover the more densely populated areas within the District. However, the need for new stations to respond to areas of new development of single family and multi -homes has been identified as well. Target areas identified as "in need of improvement in response times and for growth" are located in the following areas, and as indicated on Attachment E — "Heat Map": 1. Immokalee Road — east of 1-75 and West of Richards Road 2. Orange Blossom and Airport 3. U.S. 41 and Old U.S. 41 area 4. Oakes Blvd and Vanderbilt Road 5. East of Desoto Blvd Currently, the highest call volume and response rate is estimated to be from Station 44, Station 40 and Station 45 respectively. Station 45 has a training tower and a training facility to meet the current training needs of firefighters and citizens. Training rooms will be added to other planned stations to facilitate the ongoing education requirements of the professional firefighter. RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 14 of 106 Personnel The General Fund Budget of the North Collier Fire Control and Rescue District for the fiscal year 2015-2016 contains the financial provisions for a total of 223 employees and elected officials. The classifications areas follows: • Fire Rescue Line Personnel .................................................. 115 • Fire Rescue Line Officer Personnel ......................................... 44 • Fire Rescue Support B.C., Logistics Captain ............................ 2 • Fire Rescue Training Officers .................................................... 2 • EMS Training Coordinator, EMS Training Specialist ................. 3 • Fire Plans Reviewers (non -bargaining) ..................................... 4 • Fire Prevention and Inspection Personnel ............................... 15 • Public Education Specialist (PES)/Fire Inspector ...................... 1 • Fire Rescue Chief Officers Non -Bargaining Unit ....................... 8 • Administrative Personnel.............................................8 FT, 1 PT • Computer Network Administrator ............................................... 2 • Community Outreach................................................................. 2 • Public Information Officer.............................................1 PT • Facilities Coordinator................................................................. 1 • Facilities Technician..........................................................1 • Custodian........................................................................1 • Fleet Technician........................................................................ 4 • Elected Fire Officials.................................................................. 8 Total................................................................................................. 223 The North Collier Fire Control and Rescue District is an Equal Opportunity Employer (EOE), and the District strives to meet all applicable standards set by the E.E.O.C. as well as the Americans with Disabilities Act. A future five-year goal is identified to expand the Human Resource Division within the District so as to directly address labor RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 15 of 106 relations, benefits and federal and state regulation compliance. However, this expansion is not provided for in the current Plan due to anticipated financial constraints. The current District established minimum apparatus staffing is three firefighters per engine and aerial company and 2 per squad. However, this is not uniform throughout the District due to financial constraints. North Collier Fire Control and Rescue District's current staffing reflects 51 field operations personnel on duty twenty-four hours per day. Assuming a rather conservative leave ratio of 20% for vacation, Kelly Days, and personal leave, the District allows for personnel to be off duty for reasons including, but not limited to, sick time, family leave, workers compensation, military, disability and jury duty. The District assigns a minimum of thirty-nine response personnel to each of its three shifts. With only seven scheduled off, the District meets preferred staffing. Apparatus and On-Qu1y Staffing RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 16 of 106 Assigned Station # Apparatus ID Assigned Staffing Preferred Staffing Safe Staffin 1 40 Engine 40 115 5 4 3 2 40 Squad 40 124 2 2 2 3 1 44 Squad 44 1 2 2 4 42 Engine 42 109 4 4 3 5 43 Ladder43 934 4 4 3 6 44 Tower44 933 4 4 3 7 44 Engine 44 92 5 4 3 8 44 SRU 44 90 0 0 0 9 45 Squad 45 1213 2 2 2 10 45 BC -40 1994 1 1 1 11 45 Engine 45 93 5 4 3 12 46 Engine 46 110 4 4 3 13 45 Lt 41 928 1 1 N/A 14 45 Capt 410 923 1 1 N/A 15 45 Captain 41 932 1 1 N/A 16 42 Brush 42 4053 0 0 0 17 45 Reserve Eng 94 0 0 0 18 44 Brush 44 80 0 0 0 19 46 Brush 46 4054 0 0 0 RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 16 of 106 20 45 SRU 41 91 0 0 0 21 45 SRU 45 86 0 0 0 22 47 Ladder47 98 4 4 3 23 Boat Dock Boat 41 968 0 0 0 24 Shop Pumper 127 0 0 0 25 44 UT44 1411 0 0 0 26 Shop U 42 53 0 0 0 27 44 BP44 T 2971 0 0 0 28 44 BP 44 1296 0 0 0 29 44 U 44 1447 0 0 0 30 40 Boat 40 56 0 0 0 31 40 BT 40 56-T 0 0 0 32 45 BT 41 1100 0 0 0 33 44 Boat 43 55 0 0 0 34 44 Boat 44 1248 0 0 0 35 43 BT43 55-T 0 0 0 36 44 BT 44 1247 0 0 0 37 45 HM 41 63 0 0 0 38 45 HM 42 113 0 0 0 39 SC HUR 43 1116 0 0 0 40 45 CERT 40 64 0 0 0 41 45 GEN 45 119 0 0 0 42 45 TRT 41 62 0 0 0 43 45 AIR 45 114 0 0 0 44 45 FTA Air 1133 0 0 0 45 45 TRT 42 765 0 0 0 46 73 PETC 54 0 0 0 47 BT44A 43631 0 0 0 48 Shop Investigation 1991 0 0 0 49 45 BST2 WT8F 0 0 0 50 45 BST1 WT8E 0 0 0 51 42 WT42 2977 0 1 1 52 10 Engine 10 3 3 3 53 10 Attack 10 0 0 0 54 10 Water Tender 10 0 0 0 55 10 Brush 10 0 0 0 56 12 Engine 12 3 3 3 57 12 Attack 12 0 0 0 58 12 Water Tender 12 0 0 0 59 12 Brush 12 0 0 0 60 10 UTV 0 0 0 Totals 49 49 38 RMG & BB NCFR Five Year Plan 1012015-9/2020 (FINAL) Page 17 of 106 The District operates a fleet of front line apparatus that includes 10 engines, 3 aerial apparatus, including 2 ladder trucks and 1 tower ladder, and 1 squad unit. All of these are determined to be in good working condition by the District's fleet staff. The model year of the front line apparatus ranges from 1998 to 2015. Average age of the front line fleet is 8.0 years. In addition to the front line fleet, the District has 3 engines in reserve. The telesquirt and tower are categorized in fair condition. The reserve units are used to replace front line units when they are out for repair or service. The reserve vehicles range in years from 1983 to 2004. The District also maintains a fleet of general staff support vehicles: General: Sunnort Services: Vehicle Fixed Asset Use 1 _ Ford F-250 1117 Safety Officer 2. Ford Van 250 74 K-9 and Deliveries to Stations 3. Ford Expedition 84 U43 4. Ford F350 86 SRU 45 5. Ford F550 935 SRU42 6. Ford F550 1086 Special Ops Sunnort Services: Trainina: Vehicle Fixed Asset Use 1. Chevy Van 66 Maintenance 2_ Ford Ranger 78 Mechanic Take Home 3. Ford F450 121 Mechanic 4. Ford F150 461 Logistics 5. Ford F250 3007 Maintenance H6. Ford F250 Mechanic Take Home Trainina: RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 18 of 106 Vehicle Fixed Asset Use 1. Ford F150 65 Reserve 2. Ford Expedition 101 Reserve 3_ Ford Expedition 107 Training Commander 4. Ford Expedition 932 Training Captain 410 5. Ford Explorer 227 Training Lt 41 RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 18 of 106 Chief Officers/Administration: Inspection Bureau: Vehicle Fixed Asset Use 1. Ford Expedition 228 Chief 40 2. Ford Explorer 229 Chief 41 3. Ford F250 123 Chief 42 4. Ford Expedition 929 Chief 43 5. Ford Expedition 927 Chief 44 6. Ford Expedition 928 Chief 45 7. Ford Expedition 103 Battalion Chief 42 8. Ford Explorer 82 I.T. 9. Ford Explorer 344 Chief 10 10. Ford Expedition 930 Chief11 11. Ford Expedition 1223 Chief 12 12.1 Ford Explorer 1224 Community Outreach Inspection Bureau: Total Vehicles — Line and Support ............................................................104 RMG & BB NCFR Five Year Plan 1012015-912020 (FINAL) Page 19 of 106 Vehicle Fixed Asset Use 1. Ford Explorer 117 FM 41 2. Ford Explorer 126 DFM 43 3. Ford F150 931 INS 43 4. Ford Taurus 108 Spare 5. Ford Taurus 111 Spare 6. Ford Taurus 112 S.O.S. 7. Ford Ranger P/U 128 Inspector 40 8. Ford F150 266 P.E.O./Inspector 9. Ford F150 344 Inspector 47 10. Ford F150 930 DFM 42 11. Ford F150 1223 Inspector 45 12. Ford F150 1224 Ins ector 42 13. Ford F150 1409 Inspector 49 14. Ford F150 Inspector 10 Total Vehicles — Line and Support ............................................................104 RMG & BB NCFR Five Year Plan 1012015-912020 (FINAL) Page 19 of 106 EMERGENCY MEDICAL SERVICES The Emergency Medical Services Division (EMS) of North Collier Fire Control and Rescue District is dedicated to saving the lives of the residents and visitors within District boundaries as well as those in the surrounding areas. On February 8, 2011, the District was issued a Certificate of Public Necessity and Convenience (COPCN) by the Collier County Board of County Commissioners to provide pre -hospital, non -transport Advanced Life Support Service to the residents and visitors of the North Collier Fire Control and Rescue District. On February 28, 2011, the State of Florida Department of Health officially licensed the District's Advanced Life Support program, and on April 1, 2011, the District successfully passed the final State of Florida Bureau of Emergency Medical Services System inspection with no deficiencies noted. Presently, the North Collier Fire Control and Rescue District responds to more than 9,000 Medical Emergency Calls (see Graph A) in both the capacity as an Advanced Life Support (ALS) and Basic Life Support (BLS) provider, utilizing a combination of first response vehicles and medically equipped fire trucks. Once a 911 call is received into the Sheriffs Office Dispatch Center, and based on the information provided by the caller, the call is then appropriately coded to ensure the closest and most appropriate District ALS/BLS apparatus is dispatched. All District Paramedics are not only State of Florida Certified, they must also successfully complete the District's Medical Director's comprehensive credentialing requirements prior to being allowed to perform as a Paramedic. In Collier County, transport services are provided by Collier County Emergency Services Department (EMS). On occasions, when a patient's medical condition dictates, or the District's Paramedic initiates Advance Life Support procedures prior to the arrival of the Collier County transport unit, a District Firefighter/Paramedic and/or EMT will provide additional clinical support during the transport phase of the call by riding along with the patient to the hospital. Since 2011, the District has ridden to the hospital 2,189 times utilizing 2,516 personnel (see Graph B). RMG & BB NCFR Five Year Plan 1012015-9/2020 (FINAL) Page 20 of 106 GRAPH A 16000 14000 12000 10000 8000 6000 4000 2000 0 NFPA (EMS Calls) 320-329 'y'' ,yb ea ea ea ea ea ea Q`ON Q`ON Q`61e Q`o�e Qt01e Qto�e ■ 2013 ■ 2014 ■ 2015 -projected ■ 2016 -projected ■ 2017 -projected ■ 2018 -projected ■ 2019 -projected ■ 2020 -projected Graph A is based on the historical assumption of a projected 8% increase per year. This Graph does not include projected increases in population. GRAPH B 3000 2516 2500 218 2000 1500 •A htt'—PR.1 a of CtrSp 6 1000 72 533620 566651 500 380426 4194 291347 ori 2011 2013 2015 Graph B indicates the amount of times District personnel has, ridden along to hospital. RMG & BB NCFR Five Year Plan 1012015-9/2020 (FINAL) Page 21 of 106 EMS Mission The fundamental and unique mission of the EMS Division is to develop and continually improve the medical care system, while assuring high quality patient care and appropriate response in emergency situations. In cooperation with other area agencies, the Division promotes all aspects of a comprehensive system of pre -hospital emergency medical care along with basic and advanced life support services. The provision of patient care is a responsibility given to certified individuals who have completed a medical training and evaluation program. Pre -hospital certified providers are required to adhere to the standards of the certifying agency and the medical protocols authorized by the Office of the Medical Director as well as local, federal, and state agencies. With a commitment to excellence and professionalism, the EMS Division works together in collaboration and partnership with other agencies outside of its structure who share the same vision and values. Mutual respect with other providers is the cornerstone for all of its working relationships. Integrity, honesty, and ethical behavior guide all endeavors within a framework of diverse ideas, cultures, ethnicities and backgrounds — all which strengthen the Division's efforts and enables the accomplishment of its important goals. The District's Advanced Life Support section is managed by a Deputy Chief of EMS, a Captain -EMS Coordinator, an EMS Training Lieutenant, and the Office of the Medical Director which is comprised of a Medical Director and four (4) Associate Medical Directors. The Deputy Chief of EMS is responsible for the overall EMS operations, budget oversight, development of policies and procedures, assuring compliance with all State statutory requirements, and maintaining direct communication with the District's Office of the Medical Director. In addition, the EMS Division in conjunction with the OMD holds a bi-monthly EMS Council meeting_ The EMS council has representatives from all the local hospitals, Collier County EMS Department, Collier County Sheriff's Office, Lee Memorial Trauma Center, Greater Naples Fire Control & Rescue District, City of Marco Island Fire & Rescue Department, City of Naples Fire & Rescue Department, Collier County Public Safety Authority (PSA), Drug Free Collier, Collier County Injury Prevention Coalition, Fire Commissioners and members of the public. RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 22 of 106 EMS Division Operational/Logistics The EMS section's day-to-day field operations includes assuring the proper unit response, establishing command on high risk calls, the delivery of on -scene care, and meeting logistic needs are provided by the EMS Captain. The EMS Captain communicates with vendors regarding product availability, bids/price quotes, status of orders, problems, discrepancies, or other issues; conducts research of District files, inventory of records, electronic data sources, prepares reports as needed for review by the Deputy Chief or other superior officers. Assist in the development, implementation and monitoring of cost savings programs to minimize overall costs. Assist in the development, implementation and monitoring of the Districts medical supply program. Assist in the development, coordination and monitoring of the Districts medical equipment maintenance program and reviews work orders and maintenance reports. EMS Division Training/Quality Assurance The EMS Training Lieutenant is responsible for the Medical Training sector. Develops programs to ensure the District and its EMTs and Paramedics meet State, Federal, and local standards and have all the necessary equipment to do their job in order to save lives. Training is comprehensive and includes mandatory continuing education for EMTs and Paramedics to remain credentialed in their field of service as required by the State of Florida and the Office of the OMD. Understanding the importance of education, the District provides additional elective education as well to its EMTs and Paramedics. These Continuing Education Units (CEUs) are above and beyond the minimum as required by the State. In addition to State -level credentialing, all District EMTs and Paramedics are credentialed every two years by the District itself. The credentialing process ensures that all medical personnel retain their medical skill sets. District credentialing includes education classes, written tests, and one-on-one interviews with the District's Medical Director. The Training Section also continually monitors medical protocols, revising them as national standards change and improve. National conferences as well as local and regional councils facilitate the exchange of protocol information, allowing the District to always provide the latest in medical services. RMG & 88 NCFR Five Year Plan 10/2015-912020 (FINAL) Page 23 of 106 Division Responsibilities: F EM oordinator 2014-2015 - Current Administrative Assistant Office of the Medical Director Office of the Medical Director (OMD) Mission Statement The overall objective is to provide a venue of open discussions between stakeholders to facilitate and prompt the "prompt, compassionate, and clinically excellent care. The Office of the Medical Director of the North Collier Fire Control and Rescue District is a physician led group responsible for the comprehensive medical oversight of all non - transport clinical care provided within the District. Developed as a collaborative effort between the District's EMS staff members and Medical Directors, the Office currently supports more than 180 individual providers which respond to more than 9,000 medical calls per year. Additionally, it interfaces with other Collier and Lee County fire departments, Collier and Lee County EMS Systems, and four local hospitals including Lee County Trauma Center and Collier County's only pediatric hospital. The Office also collaborates with other agencies including the Public Health Department, the Collier Injury Prevention Coalition, North Collier Emergency Medical Services Advisory Council, Drug Free -Collier, and the Collier County Fire Chiefs' Association. The Lee County Medical Care Council provides valuable resources to the Medical Director's Office. Other roles of the Office of the Medical Director includes providing medical consultation, support with hands-on medical care at local hospitals, clinics, and providing representation of the Department at state, local, and federal agency levels. Taking the lead in medical strategic planning and medical protocol development and ensuring services and operations lead to improve community health outcomes also dominating the focus for the Office. The Office of the Medical Director ensures the RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 24 of 106 health and safety of our diverse and changing community today and for future generations. EMS DIVISION'S FIVE YEAR PURPOSE OF THE STRATEGIC FRAMEWORK The Districts EMS Division and the Office of the Medical Director are currently evaluating changes which are taking place in our local and national healthcare system as well as the future impact that the Affordable Healthcare Acts (AHA) will have in the delivery of out -of hospital care. The expected changes will introduce significant challenges to EMS systems which are not proactively planning significant changes to the current EMS model which has not changed since the 1960's. It is important to note that with change also come opportunities for improvement to even expand our current reach into our community. It is important to note that the two (2) principle areas which directly impact the EMS Division is increase in call volume which causes increase in demand on the Quality Assurance (QA) program and increase in personnel which adds additional demands on the EMS Training section responsibilities. In 2014 - 2015 the EMS Division has 185 sworn FF/EMTs and FF/Paramedics to educate and monitor through the Quality Assurance Program. This number has increased by 37% since the 2013/14 due to the hiring of personnel for station 48, merger with Big Corkscrew Island Fire Control & Rescue District and replacement of personnel due to planned retirements. This trend is expected to continue to climb with future projects as Station 411, 410, 414, 412, and 413, which will potentially add another 75 FF EMT/Paramedics. The current EMT & Paramedic to instructor/Quality Assurance ratio is creating challenges in maintaining high level of Didactic - hands on / simulation training and Quality review expected from the Office of the Medical Director. As stated above, with the expected additional personnel this area needs to be addressed within the next 12- 18 months. RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 25 of 106 This Graph shows the additional 22 new hires for the North Collier Service Delivery area and 28 personnel from Big Corkscrew Service Delivery area. The increase in FY 16 is predicated on the hiring of 15 personnel being funded by the SAFER grant. If the grant is not awarded then the projection needs to be re- calculated. EMTs/Paramedics 300 250 230 242 200 150 100 50 n C)ti�\•''S C)ti�\•'b C)tia\,y4i5�aN,:" � NN ab51ay'LS�aN ,11 ti T ti ea ea yea yea yea e�' e�' e� • e� • e� Cpl Cpl Cpl Cpl Cpl 1(0Q y1Q .yOQ '�R ,COQ �otiy\ "otic\.�o,��\ �oti�\ 4P\ ■ 2012/13 ■ 2013/14 ■ 2014/15 ■ 2015/16 projected Sta 411 ■ 2016/17 projected Sta 410 ■ 2017/18 -projected Sta 414 ■ 2018/19 -projected Sta 412 ■ 2019/20 -projected Sta 413 With that said, the recent and projected increase in EMS related calls and concurrent projected increase in personnel related to the addition of stations is overstressing the current capabilities of the EMS Division. Without responsible and strategic expansion of the EMS Division, it will reach a point of critical failure. RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 26 of 106 110 on 10NO 0 0 INN Elm ONE N C)ti�\•''S C)ti�\•'b C)tia\,y4i5�aN,:" � NN ab51ay'LS�aN ,11 ti T ti ea ea yea yea yea e�' e�' e� • e� • e� Cpl Cpl Cpl Cpl Cpl 1(0Q y1Q .yOQ '�R ,COQ �otiy\ "otic\.�o,��\ �oti�\ 4P\ ■ 2012/13 ■ 2013/14 ■ 2014/15 ■ 2015/16 projected Sta 411 ■ 2016/17 projected Sta 410 ■ 2017/18 -projected Sta 414 ■ 2018/19 -projected Sta 412 ■ 2019/20 -projected Sta 413 With that said, the recent and projected increase in EMS related calls and concurrent projected increase in personnel related to the addition of stations is overstressing the current capabilities of the EMS Division. Without responsible and strategic expansion of the EMS Division, it will reach a point of critical failure. RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 26 of 106 EMS VISION PROPOSED FOR 2015-2016 The EMS Division identified several areas of needs during the 2015-2016 budget with the addition of a Battalion Commander of EMS. This position will be responsible for the day to day field operations and logistical needs in addition to direct oversight of the EMS Training Coordinator and indirect oversight of the EMS Training Lt. and Field Training Officers. Field Training Officers is additional need that was identified by the EMS Division. Although these positions are new full time positions, they are incentive positions as they will have additional responsibilities. Additionally, if the District decides to provide Mobile Integrated Healthcare services, the EMS Division suggests the creation of a Mobile Integrated Healthcare Coordinator position. This position will be funded through revenue generated from the fee for service charges for the provision of services. 2015-2016 EMS Division Administrative Assistant EMS Battalion Office of the Medical Director der EMS Coordinator EMS Training FTO (2) FTO (2) FTO 121 Mobile Integrated Healthcare Coordinator The box highlighted in red illustrates the addition of a new position and the boxes highlighted in yellow are the incentivized positions for the EMS Training Division. The box highlighted in green is illustrating the purpose and needs of this position if the District decides to expand into the Mobile Integrated Healthcare in which case this position will be funded based on revenue generated from the program. RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 27 of 106 PROPOSED FOR 2016-2017 In 2016-2017 the EMS Division proposes to continue to support the EMS Medical Training sector through the addition of a second EMS Training Officer. This request is supported with the addition of 15 personnel. Also the EMS Division proposes to add a funded Associate Medical Director that will assist the Medical Director with providing medical continuing education, field medical support, and Quality Assurance Reviews. 2016-2017 I EMS Division I I Administrative Assistant I EMS BattalionI j Office of the Medical Director Commander EMS Coordinator Associate Medical Director EMS Training Mobile Integrated Healthcare Coordinator I FTO (2) 1 FTO (2) --LFTO (2) RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 28 of 106 PROPOSED FOR 2017-2020 In 2017-2020 the EMS Division is proposing to add a dedicated Quality Assurance Performance Measure position, an EMS Trainer Position, an Associate Medical Director, and three Field Training Officers. It is projected that in FY 20 the District will be responding to over 14,500 EMS medical calls for services with approximately 275 personnel furthering the need to expand the Quality Assurance and training program and broadening the Divisions need for meaningful performance measures. 2017-2020 I EMS Division I Administrative Assistant 9 EMS Battalion Office of the Medical Director Commander Associate Medical EMS Coordinator Director EMS Training Mobile Integrated Healthcare Coordinator EMS Training FTO (3) LQuality Assurance — Performance Measure FTO (3) Coordinator FTO (3) RMG & BB NCFR Five Year Plan 1012015-912020 (FINAL) Page 29 of 106 Summary of EMS Five Year Plan Additional Personnel 2015-2016 2016-2017 2017-2020 Battalion Commander 1 0 0 Mobile Integrated Healthcare Coordinator 1 0 0 Associate Medical Director 0 1 1 EMS Trainer 0 1 1 MIH/QA 0 0 1 The Highlighted numbers are not reflected in the Financial Plan. CONCLUSION In conclusion, the EMS Division's key focus is public safety. The EMS Training sector will continue to be proactive to encourage the educational advancement of its employees, especially those seeking to advance their medical knowledge. The EMS Division will also continue to evaluate the medical needs of our residents and work with the District Medical Director, the Collier County Office of the Medical Director, and the North Collier Fire District Board of Commissioners to expand and improve the District's ability to provide medical care at both the Basic Life Support and Advance Life Support levels. The NCFD delivers excellent service to its citizens and visitors with courage, competence, and compassion like no other. We provide unbeatable customer service driven by sound fiscal management. With your continued support, we will demonstrate to others the power of strong leadership and with resilience we transform challenges into instruments of progress with the belief and assurance that change is possible. RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 30 of 106 SPECIAL OPERATIONS The North Collier Fire Control and Rescue District provides various extrication services. The District strives to maintain a high level of training to be prepared to handle emergencies such as those requiring vertical line rope rescues, confined space, and trench collapse, swift water and deep water rescue. The District participates with the U.S. Coast Guard in boat rescue and fire fighting operations with the District's four (4) boats. Boat 41 is equipped with a 750 G.P.M. fire pump. The District has a thirty-five (35) member dive team, with additional HAZMAT trained personnel on staff that are not part of the team. The additional personnel can be utilized as needed during emergency events, the team is simply limited in size for financial purposes. These personnel have the necessary training and equipment to respond to Hazardous Materials and Weapons of Mass Destruction. The District has been pro -active by certifying three Public Safety Scuba Instructors, with 5 additional personnel ready to go through a supervised instruction period to be certified. This depth in instructors was done to prepare for the retirement of personnel, so the Dive Team can maintain continuity of operations. The instructors are necessary to maintain the skills and training levels of a modern well equipped twenty -seven member Dive Rescue Response team. Currently, there are fifty-one (51) firefighters assigned to a shift at NCFR. Significant time is spent training on to ensure adequate personnel are available to handle an incident at any given time. Skill mastery and retention becomes a significant concern when combining these training demands with normal firefighter in-service advanced firefighting courses, hazardous materials training, dive team training, boat operations training, inspector training, and officer development programs. In a district such as North Collier, specialized certifications, training and advanced skill development are essential elements in the provision of service to the residents of the District. RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 31 of 106 Fire Response Assignments The North Collier Fire Control and Rescue District has developed standard assignments for the dispatch of personnel and apparatus to various types of calls for service. These assignments vary from as many as eight (8) emergency vehicles to as few as one (1), depending on the type and severity of the emergency. The following table lists the assignments. While we judge them as typical of the industry as far as the number of apparatus, current North Collier Fire District staffing conditions could result in the response of as few as fifteen (15) firefighters to structure fires, depending on the type of fire dispatched. This could create safety concerns on initial operations, particularly mid to large sized structures. However, larger sized structures (commercial buildings) would have six (6) additional personnel responding on two additional apparatus. It is also important to note that we maintain a minimum staffing of three (3) on all engines and ladder companies. However, according to NFPA 1710 these apparatus should have at least a minimum of four (4) on duty personnel assigned. NFPA 1710 further states that there should be five (5) to six (6) firefighters per vehicle when a district has high hazard occupancies. Our District recognizes that we have a significant number of high hazard occupancies. Emergency Service Performance The North Collier Fire Control and Rescue District responds to a variety of emergencies. There was a mix of emergency responses made by the District for the period of 2014. RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 32 of 106 Engines Ladders Rescue EMS calls: 1 (or) 1 House Fires: 3 1 1 All other fires: 3 Commercial Fires: 4 2 1 High Rise Fires: 4 2 1 Emergency Service Performance The North Collier Fire Control and Rescue District responds to a variety of emergencies. There was a mix of emergency responses made by the District for the period of 2014. RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 32 of 106 Incident Totals by Type Based on Calendar Year 2014 10,500 9,000 7,500 6,000 4,500 3,000 1,500 C N r U fd � U C N oo LO co E a C .0 08 WM Wr (� M NW W Information created by North Collier Fire Control and Rescue District Image Trend and FireHouse Reporting systems, NFIRS 5.0 Of the total responses, roughly 60% of the emergencies handled by the District were for emergency medical assistance and 25% were classified rescue and incident mitigation. Because the workload of the District fluctuates, it is important to know when calls are occurring, including time of day, day of week and month of year. Creative deployment solutions can be developed based on this information. The charts below represent 2014 data. Responses by time of day vary significantly, as is expected. Peak response loads occur between the hours of 8:00 a.m. to 8:00 p.m. RMG & BB NCFR Five Year Plan 1012015-912020 (FINAL) Page 33 of 106 24:00 20:00 y, 16:00 ca 0 m 12:00 E i= 8:00 M M Incident Occurrences Based on Time of Day Based on Calendar Year 2014* 0 200 400 600 Incidents Per Time of Day F5y M Information created by North Collier Fin; Control and Rescue District Image Trend and FireHouse Reporting systems, NFIRS 5.0 Response Times and Goals A goal of a six (6) minute response time to emergency calls for service is an ambitious goal given the widespread geographical nature and traffic congestion of the service area. The North Collier Fire Control and Rescue District structure fire response for the first arriving unit for the calendar year 2014 were analyzed to determine the following: —), The average dispatch -to- en-route/response time: 2:06 minutes (dispatching the calls) -+ The average en -route -to -arrive time: 4:43 minutes The average Alarm to on scene time: 6:49 minutes RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 34 of 106 As indicated above, the average number of responses exceeds the six (6) minute goal. Time of day also has some influence on response time performance (rush hour, etc.). Response time performance within each of the "District" fire station coverage areas shows little variation. The District has utilized a squad, or a smaller rapid response vehicle in the Northern part of the District for several years, when staffing permits. This suggests that the utilization of squads in a combination of improving geographic coverage station area will be vital in attempting to maintain response times with increased service requests. The following sections discusses factors that influence response times in more detail and reviews the analysis of issues significantly impacting response time performance for North Collier Fire Control and Rescue District. Response Time Sequence There are eight (8) stages of events that occur from the inception of the emergency being detected until arrival of response crews. The amount of time these stages take directly influences overall accomplishment of a response time objective. These stages are: 1. Detection - The discovery that an emergency exists. 2. Report - The establishment of contact with the Emergency Communications Center (ECC) — Calling 911. 3. Call Triage- The activity of the ECC call -taker to establish the nature of the emergency. 4. Call Processing - The identification of which units should be dispatched based on the nature of the emergency. 5. Dispatch - The notification of response units of the type and location of the emergency based on availability. In the event the primary unit is on call, the next closest unit would be dispatched. 6. Turnout - The time between Dispatch and the first movement of the vehicle(s) towards the location of the emergency. RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 35 of 106 7. Travel - The time taken to travel from the response unit's location at the time of dispatch to arrival at the location of the emergency. 8. Setup - A variety of tasks accomplished by response crews to prepare for initiation of incident intervention (checking for occupants and hazards, setting up hose lines, establishing water supply, etc.). The two most relevant stages for the purpose of this analysis are turnout and travel. Turnout and travel times for this time period were analyzed to determine the overall effect they had on a six -minute response time objective. Based on this analysis, it is clear that wide -spread geographic coverage contributes to long travel times, thus resulting in response time performance being outside of the goal of six (6) minutes 90% of the time. RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 36 of 106 FIRE AND LIFE SAFETY DIVISION Prevention and Inspection The North Collier Fire & Rescue District routinely provides a variety of services to that do not involve emergency response. These services have a significant impact on the ability of the fire district to accomplish its primary mission. The mission of the Life Safety Division is to minimize the risk of life and property loss from fire by controlling and eliminating hazardous conditions before a fire occurs. A well planned and executed fire inspection and public education program is an effective way to accomplish this mission. Fire inspection, code enforcement, and public education can be methods of reducing the occurrence of fire by eliminating the precursors to fire and teaching fire safety. It is always better to prevent a fire rather than fight it. Therefore, these are direct steps toward protecting the community from the dangers of fire. It has been shown that aggressive fire inspection and code enforcement programs can reduce fire occurrences by eliminating ignition sources. In addition, proper enforcement of life safety codes can improve the chances of survival for occupants should a fire occur. The Fire Prevention Bureau operates with a staff of personnel, including the Deputy Chief of Fire Prevention and Life Safety, the Fire Marshal/Battalion Commander of Fire Prevention, two Deputy Fire Marshals/ Captains of Fire Prevention, 8 Fire Inspectors, one Public Education Officer/Fire Inspector, 4 Fire Code Plan Reviewers and three Administrative Assistants. The Fire Prevention Bureau is located in the North Collier Fire Control and Rescue District Support Services Headquarters building at 6495 Taylor Road. The North Collier Plan Review office is located at 2800 N.Horseshoe Drive. RMG & 88 NCFR Five Year Plan 1012015-912020 (FINAL) Page 37 of 106 Deputy Chief i_ ' Admin Assistants z -FTE BC/FM DFMlCAPT 5 (New Construction} - i Inspectors , PlajLRevieweTs. 4- FTE DFM/Capt. { (Existing Bldg) j Inspector 7—FTE (5 Inspectors, ]Public ucation, I Quality Assuran The primary responsibilities assigned to the Life Safety Division are divided into the sections as listed below: ➢ Existing Building Inspections Water Supply ➢ Plan Review ➢ New Construction Inspections ➢ Public Education ➢ Fire Investigation ➢ Quality Assurance Existing Building Based on data provided by internal database, there are approximately 7,641 commercial and multi -family residential buildings located within the Fire District. The main objective of the Existing Building Division is to conduct fire inspections of existing commercial and multi -family residential buildings to insure compliance with the Florida Fire Prevention Code. In addition, they conduct Certificate of Occupancy fire inspections, follow-up inspections on Notices of Violations issued by the Fire Operations Division, night inspections of assembly occupancies, respond to complaints made by citizens, and ensure the RMG & BB NCFR Five Year Plan 1012015-9/2020 (FINAL) Page 38 of 106 compliance of existing fire protection systems and fire hydrants. The North Collier Fire Rescue District consists of a diverse combination of occupancies which include Healthcare, High-rises, Apartment Buildings, Industrial, Educational, and Assembly, Mercantile and specialized structure or mixed use structures. The short term goal of the Existing Building Division is to conduct fire inspections on all buildings within the Fire District every three years that have been assigned low hazard, and to maintain an efficient systematic Existing Building Fire Inspection Program. All high hazard occupancies, target hazards and facilities requiring annual state licensing will have inspections conducted on a more frequent basis. All annual fire safety inspections that were required by law including healthcare, childcare and schools were conducted in 2014. The 2015 goal of the Existing Building inspection program will be to conduct annual fire inspections on 33% of the Fire District's buildings. With the assistance of One -Step data base software system, the Fire District now has the capability to identify buildings by their last annual or occupational license inspection date. The latest software upgrade implemented in FY 2014 -2015 provides cloud based accessibility to Fire Prevention Database and updated Florida Fire Prevention Code. Inspectors are now fully mobile and can access and enter information through Wi-Fi technology. As of May 2015 the Existing Building Division has conducted 3,522 inspections including 1,262 new construction inspections due to service demand within the construction industry in the District. The Existing Building Division is currently working at 64.47% and providing 35.53% support to new construction inspection demands. The long term goal of the Division based on the number of buildings presently located within the Fire District will require a re-evaluation of the systems used to conduct existing building inspections and possibly the addition of 2 more Existing Building Inspectors. RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 39 of 106 New Construction The primary responsibility of the New Construction Division is to review and verify that the design, construction, alteration, modification, and repair of all buildings under construction within the Fire District are compliant with the Florida Fire Prevention Code and all applicable Florida Building Code elements. In addition, every life safety system (fire alarm, fire sprinkler, fire pump, emergency generator, private underground fire main, private hydrant, kitchen fire suppression system, and kitchen ventilation system) receives a separate Collier County permit and must be inspected and verified to be fire compliant. Multiple inspections are necessary during the various stages of construction of both the building permits and life safety system permits in order to insure the provisions of the code are met. Since October 2014 through May 2015, eight thousand three hundred seventy eight (8,378) new construction inspections have been performed. Inspections are scheduled by the building contractor when the project is ready to begin inspections. The inspection is scheduled within a 24 to 48 hour time frame. The New Construction Division consistently meets this scheduling goal and currently is exploring to enhance service to schedule within 24-36 hours. Currently the Division is training 2 inspectors from existing building division to assist with new construction inspections to meet the increase demand forecasted from plan review office. Major future projects include: NCH Hospital Emergency Room, (9) 22 Floor High-rise buildings, Rural Land West Project, Multiple Assisted Living or Senior Living facilities, Educational facilities, Commercial Development throughout entire district and infrastructure water supply development in which is vital to the eastern part of the North Collier Fire Rescue District. Plans Review The Plans Review Section of the Fire Prevention Bureau works with agencies, owners, designers, engineers, contractors, and other code enforcement officials to ensure RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 40 of 106 buildings are compliant with the Florida Fire Prevention Code during construction, alterations, and renovations. Plan review is a cost effective, value added engineering tool providing guidance while buildings are in the design phase to ensure life and fire safety meets the expectations of the citizens and visitors of the North Collier Fire Rescue District. The early identification of potential code problems results in a reduction in construction cost and delays. This provides a direct benefit to the taxpayer. Construction documents and specifications review determines that the building conforms to a life safety plan. Life safety plans include: the means of egress and evacuation systems and the features of fire protection, detection, smoke management, and suppression systems. Both prescriptive and performance based codes are applied to enable the user the opportunity to meet their needs without restricting the design professionals' creativity. Alternative application to prescriptive codes requires sound engineering principles, equivalency concepts, and redundancy. The North Collier Plan Reviewers are embedded within the Collier Growth Management Division which allows for coordination and implementation of the Florida Building Code, Florida Fire Prevention Code & Collier Land Development Code. Since June 2014 the North Collier Plan reviewers have reviewed over 5,000 permits for fire code compliance. The Plan Review team is also part of the impact fee validation process and through inter -local agreement performs all plan review functions for the Immokalee Fire Control & Rescue District. Ongoing continuous monitoring will assist with the determination of additional personnel needed to meet internal & external expectations. RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 41 of 106 Public Education The overall objective of the Public Education section is to encourage the members of our community to practice fire safety and to protect themselves and their families from the dangers of fires. The Fire Inspectors assigned to Public Education coordinate with additional support from the firefighters from the Fire Operations Division and fire inspectors from the Fire Prevention Bureau, provide safety awareness classes to public and private schools, child daycare centers, youth summer camps, businesses, nursing homes, assisted living facilities, and other special groups within our community. The North Collier Fire Prevention Bureau is dedicated to an aggressive outreach program to its citizens that requires the participation and support of the Fire Prevention Bureau, the Fire Operations Division, and the Public Education Officer. Campaigns are constantly being developed to encourage and educate target audiences to practice fire safety or establish their own fire safety education programs. Within the next two years, it is a goal of the Fire Prevention Bureau to develop several more "model' public education programs, including the following: > Healthcare provider fire safety training program > Childcare provider fire safety training > Fire Watch provider Training > Fall Prevention for Businesses In 2009, as a result of a change to NFPA 101 Life Safety Code, Chapter 12.7.6.1 and13.7.6.1, the Fire Prevention Bureau developed and instituted a crowd management course for community businesses now required to provide an employee with such a designation. The change to the above referenced safety code decreased the number of people determining "an assembly" from 1,000 to 50, and instituted the requirement of a trained crowd manager for businesses housing such identified assemblies. This RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 42 of 106 program has been highly successful among the businesses within the District, and has provided valuable training and certification to over four hundred employees of these entities regarding crowd management practices. It is anticipated this number will continue to increase. It should be noted that this certification is effective for three years, at which time recertification will be required. Fire Warden Program Five major businesses, Arthrex, Naples Daily News, HMA, M & I Building and Fifth Third Bank Center, are currently participating in the Fire Warden Program. The Fire Warden Program is conducted on-site, and trains the employees how to keep their work area fire safe, and what actions to take if a fire emergency were to occur. Fire Investigation The Engine Company Officer or Shift Commander is responsible for the investigation, and determination of the cause and origin of all fires within the Fire District. When it is determined that a more in depth fire investigation is required, or the circumstances of the fire meet certain criteria, a Fire Investigator from the Fire Prevention Bureau is notified. The Fire Investigators continue to expand their knowledge and make improvements in their report writing, scene documentation, witness interviewing, and forensic investigation techniques, and continue in their efforts to meet the goal of establishing the District's fire investigation program as a "model" for other Fire Districts. The current Life safety division is equipped with 10 State certified Fire Investigators and the County -wide Task force is managed by North Collier Fire Inspector Andy Marfongella. As the District continues to grow the division will be working alongside the State Fire Marshal's Office to update and revise all internal policies relating to fire investigations including evidence collection and sampling. RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 43 of 106 COMMUNITY OUTREACH 1. The Public Information Officer (PIO) or designee responds to major emergencies to provide on -scene public information to all areas of the news media, as well as videotaping and recording many major emergencies within the District for training and historical purposes. 2. The older population of North Collier is definitely a concern to the North Collier Fire Control and Rescue District, and the District has responded by creating the Serving Our Seniors (SOS) Program. This program utilizes volunteers to deliver groceries to those residents of the District that are unable to shop for themselves, providing a much-needed service to these residents. Additionally, the weekly delivery by volunteers provides the opportunity to check on the well- being of these residents. 3. Another program offered by the District is the sponsorship of Boy Scout Troop 2001, which is comprised of forty-three (43) Boy Scouts who proudly display high moral character and leadership skills. 4. The Community Emergency Response Team (C.E.R.T.), which is comprised of over six hundred (600) residents of North Collier trained to assist with disaster situations and recovery efforts within their communities. The individuals who participate in the Community Emergency Response Team program complete an eight (8) week training program provided by the District at no cost to the participant. 5. Here For You - The Here for You program is divided into three main sections: After the Fire, Critical Family Care and Home Sweet Home. a. After the Fire—will assist our residents in having their immediate needs met. This will include, but not be limited to: securing their belongings, shelter, food, pet security, mental health assistance if needed, supplies, RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 44 of 106 resources and guidance through their tragedy. b. Critical Family Care—Assist family members of a patient that is critically ill. NCFD personnel will answer questions, contact appropriate support for the individual, provide guidance and/or further support. c. Home Sweet Home— After NCFD helps get the family member to the hospital, they will be given a Home Sweet Home card with a contact number so the family member can get a ride home. Taxi companies in Naples have already been contacted and have agreed to provide this service free of charge. 6. Fall Prevention Program – The District is on the cutting edge of Fall Prevention and have begun a program aimed at helping businesses reduce the number of falls. Inspectors will provide businesses with a "Slip, Trip, and Fall" checklist to incorporate as a part of their regular safety program. In addition, businesses can call NCFD to come out and provide an assessment of their business. This important prevention program will also be provided to those attending the Crowd Manager program presented by NCFD to local community members. Additional goals of the Community Outreach team are to increase our social media output and reach through the use of Facebook, Twitter and You Tube. By placing a Twitter and YouTube tab to our Facebook page, we can increase the number of Twitter followers and drive people to our YouTube videos. The development of YouTube videos needs to be increased, especially to promote fire safety- our goal is to develop a minimum of 2 quality videos (one for children and one for adults). The measuring of social media use can be easily done as all of the outlets mentioned have counters associated with them. RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 45 of 106 SUPPORT STAFF In order to successfully function, the District requires support staff to provide the tools necessary for the effective delivery of service. As with any other large organization, adequate supervision and administration is necessary to handle human resource issues, budgets, purchasing and supplies. Proper maintenance and repair of the stations and fleet keeps the infrastructure and rolling assets maintained and in service. Likewise, without adequate and up to date training of personnel, the quality of services delivered deteriorates. Finally, the ability to communicate incident responses and emergency assignments is a critical component of the successful provision of service. The North Collier Fire Control and Rescue District currently employs eighteen (18) administrative management and support positions. In simplest terms, the primary job of the Fire Chief and other administrative management and support staff is to make sure that firefighters have the ability and means to do their job on the emergency scene, manage fire district facilities and resources, and assure the organization operates within budget. Efficient administration and support is critical to the success of all internal and external customers within this fire district. With sufficient oversight, planning, documentation, training and maintenance, the operational sections of the department will pass any emergency test. Therefore, as with other parts of the District, administration requires resources to function properly. The addition of administrative support staff to any fire protection system should not cause a reduction of the emergency capacity of the fire district. Policy makers usually look for a balance in funding the administrative support and operational functions of the fire district. The administrative and support resources of each district should be just as adequate to ensure the high efficiency of emergency operations without detracting from the emergency mission. Administrative management personnel of North Collier Fire Control and Rescue District consists of one (1) Fire Chief, one (1) Executive Chief, two (2) Assistant Chiefs, and RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 46 of 106 four (4) Deputy Chief Positions. The organizational design features a three -branch, top-down scheme, with the Fire Chief responsible for the direct oversight of these three branches of the District (see Attachment C). These branches include Administrative Services/Financial, Emergency Operations, and Fire Prevention/Life Safety. As of July 1, 2015, there are one hundred ninety-nine (199) full-time and two (2) part time budgeted positions, and eight (8) elected officials. These consist of eight (8) elected Fire Commissioners, one (1) Chief of the District, one (1) Executive Fire Chief, two (2) Assistant Chiefs, four (4) Deputy Fire Chiefs, one (1) Support Battalion Chief, one (1) Battalion Commander of Training, one (1) Training Captain, one (1) EMS Coordinator, one (1) EMS Training Lieutenant, one (1) Accounts Payable/Receivable Accountant, two (2) Human Resources personnel, five (5) Administrative Assistants (1 Part Time), one (1) Computer Network Administrator, 3 (3) Community Outreach Personnel (PIO, Part Time), one (1) Public Education Specialist (PES)/Fire Inspector, one (1) Logistic Officer, one (1) facilities coordinator, one (1) facilities technician, one (1) lead fleet technician, two (2) fleet technicians, four (4) fire code plan reviewers, and one hundred sixty-five (165) shift firefighting and fire prevention and plan review personnel. We commonly look at the ratio of administrative support compared to the total positions of the fire district to gain a sense of the relative amount of resources that are committed to this important function. As stated earlier, the suitable balance of the two components (administrative and emergency personnel) is crucial to the success of the emergency mission of the District. A number of emergency workers sufficient to be realistically able to fight fire, effect rescue, and provide other emergency services at the expected level is fundamental to the delivery of fire protection. Increased statutory regulation, however, makes it even more crucial that proper documentation and oversight occurs. RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 47 of 106 Of the two hundred and twenty-three total personnel and elected officials in the District, 12.9% of those persons function at the administrative and operational support level. The proper ratio of administrative support and emergency positions is based on local needs and comparisons to similar local agencies. Support positions may be increased as funding allows keeping up with the growth of the District. Organizations with administrative to operational job ratios as low as 5 percent run the risk of insufficient support of operational membership and/or difficulty in meeting the many quasi -legal requirements of modern fire protection. Fire Departments that were found to be similar in nature to North Collier Fire Control and Rescue District usually have 10 to 15 percent of administrative support jobs within the system. North Collier Fire District previously identified that the District should add the following seven (7) new administrative and support positions to support anticipated growth. 1. Two EVT Mechanics 2. One Custodian 3. Two Computer Technicians 4. One Civilian Logistics Position 5. One Human Resource Director 6. One Controller These eight (8) new positions would be an asset in the District and add to the overall accountability to the taxpayers of this District. However, due to financial constraints, only three of these positions have been provided for in the 5 Year Plan: One EVT Mechanic, one Custodian, and one Computer Technician. RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 48 of 106 ESSENTIAL SERVICES Personnel at North Collier Fire Control and Rescue District will perform routine maintenance and repair of fire stations. Essential Services comprises Fleet, Facilities and Logistics and is administered by the Assistant Chief of Essential Services. The District filled the facilities technician position in 2015 to assist with the maintenance and repair of the facilities within the District. The Facilities Coordinator also works with tradesmen and vendors. The Administration of Contract Services falls under the responsibility of Support Services. The Logistics Battalion Chief is the only person permanently assigned to the logistics division — as the District continues to grow and add additional facilities and personnel, additional needs will have to be addressed in this division. The hiring of one (1) additional civilian logistics person has been identified, but is not currently funded Most repair work on apparatus will be conducted by the District's Fleet Technician and Fleet Mechanics, all of which are certified Emergency Vehicle Technicians. Occasional major work such as replacement of transmissions, engines and overhauls are subcontracted out to specialty firms. Repair and maintenance activities are logged and tracked using computer software. The North Collier Maintenance Shop now employs two full time fleet mechanics and one full time fleet technician to meet the demands of maintaining District apparatus and vehicles. Analysis of the fleet division indicates an immediate need for an additional mechanic and the need for a second additional mechanic over the next five years. Only one of the EVT/mechanics has been funded in the plan, the second position identified has not been funded. In 2015 the District put the three fleet personnel on an on-call rotational basis, for the provision of emergency services after hours. In addition, a verbal agreement with neighboring Districts in in place to assist as may be needed during periods of leave or heavy emergency response needs. RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 49 of 106 APPARATUS REPLACEMENT SCHEDULE To maximize firefighter capabilities and minimize risk of injuries, it is important that the fire apparatus be equipped with the latest safety features and operating capabilities. The District has worked to purchase and maintain an apparatus fleet that is in compliance with NFPA 1901, Standard for Automotive Fire Apparatus (as of their date of manufacture). The continued use of the Safety Committee and Apparatus Committee assist in this endeavor on a daily basis, and in the consideration of any new purchase or modifications to existing units. When considering apparatus replacement schedules, the District needs to be considerate of the type of services the unit will provide, where they will be provided and how often they will be provided. The District currently has areas that are considered Urban, Suburban and Rural in nature as it relates to area served. In addition we have well maintained roads to limerock pathways throughout the District, along with areas of concentrated call volume versus sporadic call volume. All of these things are to be taken into account when considering the "retirement" date of an apparatus. The Fire Apparatus Manufacturers Association (FAMA) offers guidelines to follow for apparatus replacement base on the following: o Age of the apparatus (15-20yrs =fair condition) o Number of Engine/pump hours (> 2,400 engine hours = fair condition) o Mileage (75,000-100,000 =fair condition) o Mechanical defects (mechanical or suspension repairs needed = fair condition) o Downtime and expenses ( increases above historical average = fair condition) o Parts availability (difficult to obtain or obsolete = fair condition) o General Shape (rust, corrosion, damage on body or cab = fair condition) o Resale Value (little value = fair condition) o NFPA 1901 and 1911 (out of standards = fair condition) RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 50 of 106 In addition, agencies are incorporating to the above a "maintenance to acquisition" ratio as they give consideration to replacing units. The North Collier Fire Control District will incorporate a blend of the FAMA guidelines, in addition to a maintenance to acquisition ratio when making a determination of units to replace. With updated technology, the following outline will be more easily maintained and provide a guide to be used for budgetary preparations when considering apparatus replacement in the future. Based on the recommended guidelines and the above chart the District has multiple units (12 Engines, 3 ladders and 1 water tender based on engine hours alone) that fall into the fair condition status and are recommended for replacement. The District will consider additional factors and budgetary constraints when recommending units for RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 51 of 106 Fleet Repair Cost to Purchase Ratio ID # Unit Year Description Asset Cost Odometer Engine Hours Repair Cost 07/31/15 0088 Academy 1987 E -One Cyclone - 4,313 4,313 0109 EN -42 2000 Pierce Quantum 333,776 0 13,961 103,127 30.90% 0092 PU-42 1 1998 Pierce Quantum 294,609 0 13,866 114,812 38.97% 0093 PU-45 1998 Pierce Quantum 294,609 0 15,324 86,757 29.45% 0094 PU-43 1998 Pierce Quantum 296,772 0 14,768 70,451 23.74% 0110 EN -46 2002 Pierce Quantum 337,246 0 13,052 99,235 29.43% 0115 EN -40 2004 Pierce Quantum 393,979 0 8,077 65,810 16.70% 0127 PU-44 2005 Pierce Contender 246,720 0 5,609 37,475 15.19% 4032 RE -45 2010 Pierce Quantum 527,590 0 5,131 52,142 9.88% 8102 EN -44 2013 Pierce Impel 454,106 0 1,572 3,404 0.75% 8103 EN -48 2014 Pierce Impel 455,388 18,890 1,299 6,769 1.49% 8335 EN -12 2006 Sutphen 239,248 0 4,175 1,401 0.59% 8336 EN -10 2006 Sutphen 239,248 50,577 4,090 6,501 2.72% 8338 PU-10 2003 Freightliner / Sutphen 196,322 48,119 2,528 1,075 0.55% Ordered EN -42 2015 Pierce Quantum 499,900 0 0 0 0 0098 LA -47 1998 Pierce Quantum 544,489 0 12,738 185,556 34.08% 0933 TO -44 2006 Pierce Quantum 894,600 0 6,887 154,299 17.25% 0934 LA -43 2006 Pierce Quantum 621,570 0 8,636 81,060 13.04% 8343 WT -10 2007 Freightliner / E -One 271,525 14,080 1,220 8345 WT -12 2013 Freightliner / Pierce 194,000 1,493 67 2977 WT -42 2008 Kenworth Contender 157,198 0 5,486 12,457 7.92% 8331 AT -l0 2013 Ford F-550 43,076 17,521 0 0 0 8347 AT -12 2015 Ford F-550 47,066 3,703 0 0 0 Based on the recommended guidelines and the above chart the District has multiple units (12 Engines, 3 ladders and 1 water tender based on engine hours alone) that fall into the fair condition status and are recommended for replacement. The District will consider additional factors and budgetary constraints when recommending units for RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 51 of 106 replacement, as it is not financially possible to replace 14 units within one budget cycle, and will be a challenge in and of itself to accomplish over a 5 year period. Number VIN Number (last 4 ' 8106 1723 2015 Explorer FPB 4282 6135 2015 Explorer FPB 5208 1590 2015 Explorer FPB 4280 1820 2015 F-250 FAC 8105 1023 2015 Explorer FPB 8104 6662 2015 F-350 FAC 4279 4480 2015 F-250 TR 3007 7395 2006 F-250 FAC 930 6034 2006 F-150 FPB 8330 718 2013 Explorer OP 8101 904 2013 F-250 TR 8100 6603 2013 Chevy Tahoe EM 8344 7359 2008 Expedition SS 1994 2768 2008 F-250 FY 15-16 8333 2185 2008 F-250 FL 228 4952 2007 Expedition OP 1223 9723 2007F-150 FPB 1409 0887 2007 F-150 FPB 1224 9724 2007F-150 FPB 461 0885 2007 F-150 FL 229 7103 2007 Explorer UN 227 7579 2007 Explorer FY15-16 266 0886 2007 F-150 FPB 344 0888 2007 F-150 FPB 8250 2694 2007 Chevy Bus SU 931 6033 2006 F-150 FPB 932 4031 2006 Expedition OP 929 7617 2006 Expedition OP 8346 8868 2006 Expedition FY15-16 928 7618 2006 Expedition FY15-16 123 7403 2005 F-250 FY15-16 128 8381 2005 Ranger FY15-16 126 3270 2005 Explorer FY15-16 121 965 2005 F-450 SU RMG & 88 NCFR Five Year Plan 1012015-912020 (FINAL) Page 52 of 106 122 9276 2005 Crown Vic CO 117 7671 2004 Explorer CO 8342 6442 2004 Explorer CO 111 8989 2002 Taurus Recommend Surplus 107 7723 2001 Expedition IT 78 6664 1999 Ranger SU 65 951 1999 F-150 SU 84 5253 1997 Expedition FL 82 3383 1998 Explorer Recommend Surplus 74 5686 1 1996 250 Van SU TRAINING &SAFETY North Collier Fire Control and Rescue District has a four story training tower and live burn facility to train firefighters of the District, and other fire departments within the South Florida Area. As a State certified training facility, the District, in conjunction with Florida Southwestern State College, hosts the North Collier Fire Training Academy. Firefighter, Driver Engineer, company officer, and chief officer training / development at North Collier Fire Control and Rescue District is the responsibility of the Training Division. Currently three personnel are committed to coordinate the delivery of training to all (150 +) current certified members, as well as new recruits to the District. The Training Division Instructors educate firefighters in the most current and up-to-date procedures, tactics, and technical information in the fire service. In addition, the Training Officers act as District safety officers on the scene of emergencies. A significant amount of time and resources are allocated to training within the District which incorporates various programs, including special operations, hazardous materials and other advanced technical rescue skills. Currently, the Training Division also assists in other support and logistics functions as deemed appropriate by the District. If the District can reduce these support and logistics functions, the officers within this division can free up their time to educate and train firefighters. Training time is dedicated to basic skills retention, including practice of physical evolutions, multi -company drills and RMG & 88 NCFR Five Year Plan 1012015-912020 (FINAL) Page 53 of 106 mutual aid coordinated training drills. Fire Officer Curriculum career advancement programs are available and delivered for future officers through the State Fire College System as well thru FEMA grants at the National Fire Academy in Emmitsburg, Maryland. Additional five (5) year goals for the training department include enhancing the staff size of the Division, by three (3) additional trainers (only one of 1 which is funded in the plan) so as to keep pace with the growth of the District and community, while at the same time advancing the education components to District personnel. The conducting of in house Fire Officer training courses for our own personnel, is a critical step in the succession of well -seasoned officers within our organization. As has been done in the past, offering these programs in-house, as well as opening available slots to other public safety agencies, not only allows us the opportunity to encourage the growth of company and chief officers from within, in addition there is a potential for generating revenue from those attendees from agencies outside of the District. Safety within the District The District has not yet conducted a full National Fire Protection Association (NFPA) 1500 program compliance audit and has not established a compliance plan in accordance with the recommended methods listed in that document. At present, the new procedures and techniques are evaluated, and decisions are made with compliance in mind. The District's goal is to work towards NFPA 1500 implementation. In 2006 the District adopted FFOSHA standards. Safety meetings are conducted quarterly under the direction of the Deputy Chief of Operations to address any safety issues. Annual inspections are conducted to ensure employee safety at all the District properties and buildings. The District also meets on a quarterly basis with the workers' compensation risk manager to review safety practices and facilities. A District goal is to develop a dedicated Training / Safety Officer program. This will require three (3) additional Training Officer positions, committed to Safety Officer response. While these positions are not funding in the present plan, these personnel RMG & BB NCFR Five Year Plan 1012015-9/2020 (FINAL) Page 54 of 106 would respond to all confirmed structure fires, MVA calls involving entrapment, special operations calls, multi -casualty incidents, up to and including landing zone coordinators. These activities would be designed to provide 24/7 Safety Officer coverage. When not assigned to an emergency incident, these officers would be involved in continuing education training of the District employee's, in compliance with ISO, NFPA and F.S. 633 requirements. In addition, these Safety Officers/Instructors would assist with the new employee orientation academy, and coordinating / conducting CPAT testing for potential new hire personnel. EMERGENCY DISPATCH A branch of the Collier County Sheriff's Office (CCSO) handles radio communications and emergency dispatch. The District operates on a truncated radio system capable of handling verbal and data signaling transmission. The primary repeater site for the North Collier Fire Control and Rescue District is on Trade Center Way. This repeater is supplemented by additional sites on County Barn Road, WAW Tower and EMS Station 10 on Marco Island, intended to improve handheld communications. The Collier County Emergency Control Dispatch System (CCECDS) is capable of handling communications for all fire departments within Collier County at this time, but as the county population increases and the corresponding call load increases, attention will be needed for expansion of this service. This system is currently operating primarily on analog transmissions, but is being switched to a capability for combined analog and digital transmission trunking. Computer Aided Dispatching (CAD) is provided by the County, which is very stable and reliable for the communications efforts of the District. Information and data are currently shared between the CAD and the District's information management systems. This step has enabled the District to add computers to the vehicles for more effective communications. The communication center maintains a staff of one (1) supervisor and ten to fifteen (10-15) operators on duty with one operator dedicated to Control North. Certified Emergency Medical Dispatch personnel are employed on all shifts and caller medical aid is provided when appropriate. Improvement in the dispatch center staffing RMG & 88 NCFR Five Year Plan 1012015-912020 (FINAL) Page 55 of 106 levels will be needed in the next five years as Control North and Collier Control are sometimes merged into one frequency to circumvent shortage of staff levels in the Dispatch Center. Quality assurance meetings with dispatching staff are conducted quarterly. SPECIAL DISTRICT PUBLIC FACILITIES REPORT In compliance with General Statute 189.08 , the Public Facilities Report is completed as required by the District and provided to the Department of Economic Opportunity as part of our annual reporting requirements. Information on annual reporting is available on the DEO's website, under Special Districts Accountability. For the existing facilities, a component of the report, please see the detailed Facility Record in Attachment. RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 56 of 106 HUMAN RESOURCES MANAGEMENT In most municipal fire departments, certain support functions, such as budget or bookkeeping, are shared with the City/County itself. The North Collier Fire Control and Rescue District is an independent special taxing district, which means that this organization can share only a few resources with other area municipalities. While most fire departments benefit from the use of a municipal human resource manager, North Collier Fire Control and Rescue District conducts these activities within the organization. As staff numbers grow, so will the complexity of issues regarding compliance with state and federal regulations, health insurance, pensions, benefit packages, promotional processes, grievances and other employee related concerns. Often, the skills necessary to successfully manage these responsibilities require specific and advanced levels of training beyond mere orientation. Advanced human resource management as well as risk management will be necessary to successfully manage the responsibilities of a larger work force in the future. The position of Human Resource Director had been identified as being needed in 2017 but has not been provided for due to financial constraints. RMG & 88 NCFR Five Year Plan 10/2015-912020 (FINAL) Page 57 of 106 INFORMATION MANAGEMENT AND TECHNOLOGY With the growing dependence on all facets of technology, the five year plan for the district will need to shift focus to improving disaster recovery functions as well as redundancy North Collier has been utilizing hosted or cloud based solutions to mitigate risk and provide improved service for our required reporting and accountability functions, all with minimal technology staff. Currently, the district's email, NIFRS and PCR reporting, training reporting and accountability as well as the Inspection reporting systems are cloud based and utilizing the vendors' data centers spread across the country. This methodology allows the ability to be back in service in short order after a major event as these services only require power and internet connectivity. This approach should be followed as long as it is cost appropriate. The district should continue on the best practice method of replacing workstation level computers at the three year mark. This keeps the workstations under warranty and allows the users to remain current and not become outdated and suffer with compatibility issues. Network servers that are internal are now being housed in the district's new server room at Station 48, designed to be our hardened facility and the district's network hub. The district currently is migrating to a virtualized infrastructure, allowing us to use a single hardware device for multiple functions. Within the next five years, we need to be utilizing shared storage and replication to a backup site. This approach helps to ensure that our ability to function is not impacted in case of an emergency or outage. This will involve investment in SAN technologies and appropriate licensing. The replacement schedule for file server hardware should remain at the three to five year mark. That hardware should only be utilized as production servers while under warranty. With the demand on the system and our usage increasing, we should never RMG 6 88 NCFR Five Year Plan 10/2015-912020 (FINAL) Page 58 of 106 have server or networking equipment out of warranty in production District wide site -to -site communications are currently utilizing Metro Ethernet connections to all locations using fiber optic connections from a service provider. This is still the most cost effective manner using a vendors system rather than to source this in-house. With this approach, we have guaranteed repair times and repair priority. Phone communications have been upgraded in 2015 to include a district wide VOIP phone solution that is housed at station 48. This system has redundant servers and includes a network equipment refresh for all of our locations. This upgrade allowed the standardization of equipment at all locations and to get all equipment under warranty. The district should keep the core networking equipment and VOIP servers under the maintenance agreement in place currently. This agreement has full equipment replacement and rapid technical response from the vendor. Cellular communications have grown by a large amount for which we are heavily dependent upon. The district has cellular data devices in front-line apparatus for CAD dispatching from the CCSO 911 system. CCSO is in the midst of a major upgrade for the Mobile data system that will facilitate more functions for our FOL units. With these upgrades, we will be able to utilize tablet technology in the FOL trucks, possibly replacing expensive Toughbook MDT units. In the next five years, we will see the usage of the cellular services being utilized even greater than current patterns. The recently completed station -alerting -system Locution has shown great success. We see a need for additional components to Locution systems in all stations and to bring all locations to the same standard. Technology services staffing is showing a great need to be increased. To keep up with the current and new technologies during the next five years, the proposal to add a full time GIS/Database technician is included in Year 1 of the 5 Year Plan. This will give the RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 59 of 106 district improved response for basic repairs and allow us to fully utilize the tools we currently own for GIS and data mining for guidance and decision making. Also needed is the position of a full time information technologist, but this position has not been provided for due to financial constraints. RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 60 of 106 GOALS FOR THE NEXT FIVE YEARS While financial goals have been identified below, the availability of funds (increasing or decreasing) can impact the implementation of the plan as outlined. However, the items identified throughout the plan have been determined as "needed" for the continued provision of quality service within the District. During Year 1 (FY 2015-2016) - Improve Current Level of Service to Taxpayers by providing ALS Engines throughout the entire District, not only a portion of the District. Increase personnel by 20 positions (shift to administrative support) as identified in the plan. The District should replace identified staff vehicles and apparatus from the general fund. Provisions are made in the 2015-2016 General Fund Budget for purchase of a replacement apparatus. During Year 2 (FY 2016-2017) — Maintain current level of service. Enter into a lease -to -own public/private partnership for a station in the Airport Road/Orange Blossom target area utilizing operational staff hired during the fiscal years ended 2015 and 2016. Construction for the station along the Immokalee Road corridor facility should begin, with the debt service payments made through the Impact Fee Fund. The need for a third battalion chief to assist with coverage of the 264 square mile district is identified, but is not provided for until year three (3), due to financial constraints. As growth continues, the need to fill the civilian logistics position and an additional inspector position are also identified, but not included for the same reason. Provisions for replacement vehicles and apparatus in accordance with the plan are provided for in the General Fund Budget. During Year 3 (FY 2017-2018) The opening of Station 410 along the Immokalee Road corridor is slated for this fiscal year, with continued debt service payment made through the Impact Fee Fund. Twelve (12) firefighter positions and one (1) Battalion Chief position, are also included to provide staffing for this station. The District will continue to replace and purchase needed apparatus and vehicles as RMG & BB NCFR Five Year Plan 10/2015-912020 (FINAL) Page 61 of 106 determined by the replacement program, funded by the General Fund budget. It is anticipated that the DeSoto Blvd station will be needed, based on estimated growth in that area. However, provision is not made since adequate funding is not available. The addition of two (2) support personnel (1 HR Director and 1 EVT Mechanic) is also identified as needed, but not provided for due to lack of funds. The District should continue to maintain its existing level of service while improving response to areas of growth, development and demand within the District. During Year 4 (FY 2018-2019) The addition of four (4) firefighter positions is provided for in the General Fund Budget, in accordance with the merger plan, to provide staffing for a quick response vehicle. The construction of the Oaks Blvd station should occur during this year, based on anticipated growth. However, no provision is made due to lack of funding. A controller position and third IT position should be filled as well, but are not provided for because of lack of funding. Vehicle and apparatus needs will be evaluated and purchased in accordance with the plan and are supported by the General Fund budget. During Year 5 (FY 2019-2020) The next 5 year plan will be initiated in the first part of this year, as the District continues to move forward and provide quality service to the community. It is anticipated that the Sun Century Station and associated equipment and personnel will be needed this year, but lack of funding to construct the facility prevent its inclusion in this plan.. Personnel needs will be re-evaluated as it relates to command staff and the ability to maintain effective leadership and command of the growing District. The District will continue to replace apparatus and vehicles as needed and supported by the General Fund budget. A schedule for station maintenance is being developed by staff. Adherence to a written and approved schedule will keep the buildings in good condition. General funds are presently being utilized to accomplish minimum maintenance as RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 62 of 106 needed. Provisions to address scheduled building maintenance as funding is available are identified in this proposed five-year plan. Firefighting and rescue equipment carried on apparatus should also be replaced as warranted. General funds are presently being utilized for these items. Provisions to address scheduled replacement are in this proposed five-year plan as funding allows. With the economy beginning to rebound, the routine replacement schedule for hose, Personal Protective Equipment (PPE), vehicles and apparatus is being re- established. The funding is established in the general fund reserves of this plan and evaluated as part of the annual budget process. RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 63 of 106 CAPITAL IMPROVEMENTS PROGRAM The following Capital Improvement Program supports the goals of the Five Year Plan within the existing and anticipated financial constraints. The North Collier Fire Control and Rescue District Capital Improvements Program (CIP) is a comprehensive listing of assets owned by the District coupled with the condition and future plans for those assets. The Capital Improvements Program budgetary process encompasses the integration of revenues and expenditures, along with program policy issues included in the District's long range planning process. The program's goals and objectives are as follows: 1. Increase efficiency of the District's operations by maintaining assets in acceptable condition. 2. Recommend an annual level of combined expenditures for capital, major maintenance and equipment replacement. 3. Identify assets no longer useful to the District and assess the salvage/recoverable value of said assets, if any. 4. Reduce utility and maintenance costs by identifying improvements that will result in annual cost savings. 5. Suggest a long term plan for each asset. 6. Identify a plan for proposed maintenance and replacement of existing assets and acquisition of new assets which is based on a reasonable expectation of what the District can afford. 7. Perform annual physical inventory of District's fixed assets to ensure sufficient asset tracking, update the asset inventory and re -assess long- term plans for replacement of current assets and acquisition of new assets. Program Summary 1. Capital Vehicle/Apparatus...................... $3,750,000 2. Capital Equipment .................................... $800,000 RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 64 of 106 3. Building Equipment & Improvements..... $2,092,000 4. Construction of New Facilities ...............$4,500,000 Total Capital............................................................. $111142,000 Elements of the Program The Capital Improvements Program integrates the Public Buildings/Land Use Program, Capital Equipment Program (CEP), Capital Vehicle Program (CVP), major maintenance projects, and new personnel expenditures that may accompany said projects. Associated with the latter categories will be the revenue streams required to fund the aforementioned projects into an overall financial management plan. Pursuant to Section 191.013, Florida Statutes, the District is required to submit a plan that identifies the facilities, equipment, personnel, and revenue needed within the next five-year period. This plan, considered a Public Facilities Report should be submitted to State and the District's local government, in an effort to assist with the local government's comprehensive plan, pursuant to Chapter 189.08,Florida Statutes. The Public Facilities Report should include the following information: > Existing public facilities including capacity and current demands. > Description of facilities being built, improved or expanded over the next five (5) years, including financing and completion dates. > Description of facilities proposed to be built, improved or expanded within the next five (5) years, including financing and completion dates. Program Calendar for Each Upcoming Year April -July District prepares and revises five-year plan July Program integrated into annual budget preparations August Program presented to Commissioners RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 65 of 106 September Program revised and adopted and incorporated in the budget in accordance with public hearing review Definitions The terms delineated below are used to distinguish types of assets: Capital Improvement- new construction, acquisition of assets and one- time projects which have a value greater than $50,000 and an expected life longer than one year, and are not vehicles or equipment. Equipment- assets used in an operation or activity with a cost greater than $1,000, an expected life longer than one (1) year, and are not vehicles, including, but not limited to, equipment for stations, apparatus, and administrative headquarters. Vehicles- assets generally described as vehicles and emergency apparatus that have an expected life greater than one (1) year and cost more than $1,000. On-going Maintenance- regular maintenance performed on at least an annual basis that should be included in departmental operating budgets. Limits of the Proaram The Program includes projected asset replacement, acquisition, and maintenance expenses related to the District assets for the period FY 2015- 2020. The program addresses projected asset needs while still operating within projected financial constraints. The District staff makes every effort to develop reasonable, educated estimates of the priority asset expenditure needs. The aforementioned projects are important to the District and need to proceed. RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 66 of 106 In the event of a deterioration of the economy, the District must be prepared to re -adjust the scheduling of projects within the five-year plan in recognition of changing financial realities. PROPERTY OWNED AND LAND ACQUISTIONS FACILITIES The District currently owns thirteen (13) separate facilities, one (1) boat slip and several parcels of vacant land purchased for future use. The locations are as follows: 1. Station #40. 1441 Pine Ridge Road, which is a three (3) bay station that houses one (1) engine, 1 Battalion Chief, fire suppression personnel, one (1) Squad, and leases 1 bay to Collier EMS ambulance and personnel. 2. Station #42. 7010 Immokalee Road, which is currently a three (3) bay station that houses one (1) engine, one (1) Brush truck and fire suppression personnel, and one (1) Water Tender Collier EMS ambulance and personnel use one (1) bay. 3. Station #43. 16325 Vanderbilt Drive, which is a three (3) bay station that houses one (1) reserve engine, one (1) ladder, one(1) boat, one (1) utility truck and fire suppression personnel. One (1) bay is leased to Collier EMS ambulance and personnel. 4. Station #44. 8970 Hammock Oak Dr, which is a three (3) bay station that houses one (1) engine, one (1) ladder, one (1) SRU, one (1) Beach Patrol, two(2) boats, one (1) utility truck and fire suppression personnel. 5. Station #45. 1885 Veterans Park Drive, which is a three (3) bay station with training room and training tower that houses one (1) engine, one (1) RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 67 of 106 reserve engine, one (1) Battalion Chief, four (4) SRU vehicles, four (4) SRU trailers, one (1) training engine, special team equipment, fire suppression, training, and administrative personnel. 6. Station #46. 3410 Pine Ridge Road, which is a two (2) bay station that houses one (1) engine, , one (1) brush truck, fire suppression personnel, and leases one (1) bay to Collier EMS ambulance and personnel. 7. Station #47. Jointly owned by NCFR, Greater Naples Fire District and Collier County EMS, this facility is a three (3) bay station that houses one (1) ladder for NNFD, (1) engine for ENFD and one (1) EMS medic unit. 8. Station #48. 16280 Livingston Road, which is a three (3) bay stations that houses one (1) engine, (1) brush truck and fire suppression personnel, one (1) Deputy Chief of EMS, one (1) EMS Captain, one (1) EMS Lt, 1 Administrative Assistant. The District is in the process of negotiating an Agreement to lease bay space to Collier EMS. 9. Station #10. 13240 Immokalee Road, which is a three (3) bay station that houses one (1) engine, one (1) rescue/attack truck, one (1) water tender, one (1) brush truck and fire suppression and Collier EMS personnel. 10. Station #12. 21520 Immokalee Road, which is a two (2) bay, two trucks deep — station that house one (1) engine, one (1) rescue/attack, one (1) water tender, one (1) brush truck, one (1) Collier EMS command vehicle and fire suppression and Collier EMS personnel. 11. Support Services Facility #1, 6495 Taylor Road, which is the location of the District's Support Services, housing the vehicle and apparatus maintenance facility, Fire and Life Safety Division, logistics, and ware- house facilities with 22 staff (including one (1) Assistant Chief, one (1) Deputy Chief, one (1) Battalion Chief of Logistics, one (1) facilities coordinator, one (1) facilities technician, one (1) lead EVT Mechanic, two , two (2) EVT's one (1) Fire Marshal, two (2) Deputy Fire Marshals , eight RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 68 of 106 (8) Fire Inspectors) and two (2) full-time Administrative personnel, and one part-time administrative assistant. Five (5) Plans review personnel (four (4) reviewers and one (1) administrative assistant) work out of the County facility on Horseshoe Dr and are considered as part of the Fire and Life Safety Division. 12. Support Services Facility #2, 18665 Immokalee Road. This station is a four (4) bay station currently used as an apparatus maintenance facility, as well as for storage, training and physical fitness. 13. Administrative Offices. 13250 Immokalee Road, directly behind Station 10 is an Administrative Office building with 4 offices, a file room and training room. 14. Boat Slip located at Marina Bay Club, 13105 Vanderbilt Drive, slip #47 maintains safe dockage for Boat 41 15. Station 412. The District owns 3.66 acres on Oakes Boulevard. This is a potential future station site; however, due to the significant decrease in impact fee revenue, the project has been put on hold until funding sources can be identified. 16. Station 413. The District owns 1.6 acres on Sun Century Road. This is a potential future station or storage site; however this project is on hold due to tax reform. 17. Station 414. The District owns 4.5 acres on DeSoto Blvd and 22nd Ave NW. The construction of this facility was put on hold in 2010 as a result of the economic down turn. The growth projections for this area are now expected to begin, but the District is not in a financial position to support the construction or staffing of this facility. 18. The District owns .8 acres on 9th street in Bonita Shores. This vacant lot is adjacent to Station 43. This property is held for future use. RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 69 of 106 19. The District owns 26.35 acres on Nursery lane. This is a potential future station site; however, due to the significant decrease in impact fee revenue, the project has been put on hold until funding sources can be identified. Currently a three bay warehouse resides on the property and stores two (2) hurricane trailers and fire equipment 20. The District owns 1.01 acres of vacant property at the south end of Center Lane. This property could be sold or used for mitigation credits. 21. The District owns two (2) vacant lots on Kathleen Court totaling 1.31 acres. These lots are for a potential future station; however these projects are on hold due to financial constraints. 22. The District own 1.78 acres on Pine Ridge Road. This lot was purchased in conjunction with the property on Kathleen Court with the intent to use the three parcels together for a station replacement site for Station #40, or for storage or warehouse space. However, this project is on hold due to financial constraints. 23. The District owns 5 acres on 24th Ave NE. LAND NEEDED FOR DEVELOPMENT Place holders of station 410 and 411 have been utilized for facilities to be located on property not yet owned or funded by the District, but determined to be potential needs. Station 410 — Falls on the Immokalee Road Corridor between Stations 42 and 10, a distance of eight (8) miles, and is projected in year 3 of the plan. This facility has been determined to be needed to assist with the growth anticipated within the communities of Esplanade, The Quarry, Heritage Bay and Twin Eagles — 5,247 homes at build out in this corridor. Three fire stations (42, 10 and 12) currently service the area east of 1-75 — an area that represents 214 square miles of the District. Current response times in these communities are RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 70 of 106 consistently in the 8-10 minute range as identified on Attachment E. The depth of the communities places the northern end of these communities outside the 5 road mile access, which equates to an X (or what used to be a 10) in fire protection classification as per ISO, but also increases the response time. In the Twin Eagles community alone, there is a difference of almost 3 minutes in response time from a call on Aerie Lane (the southern end of the development, averaging 7 minutes travel time) to Fenhurst Way (the northern end of the development, averaging 10.3 minutes travel time). In addition to the growth within the specific communities, the traffic on the Immokalee Road corridor is anticipated to increase as well, which will impact travel times and call volume. Station 411 — Orange Blossom and Airport Corridor, projected in year 2 of the plan. RMG B BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 71 of 106 FINANCIAL HIGHLIGHTS The financial projections contained in this Plan are segregated by two (2) of the three (3) District funds: the General Fund and the Impact Fee Fund. The third fund, the Inspection Fee Fund, was created in January of 2003 in accordance with Collier County Resolution 01-313. Purchase of capital items from this fund are limited to those capital assets directly attributed to the function of new construction inspections and plan review. Funding of this fund has been inconsistent since inception, and while the last year has seen a significant increase in revenue, prior year receipts did not allow for the purchase of any capital assets. For this reasons, purchases from this fund have not been included in the Five Year Plan projections. General Fund The major source of revenue for the General Fund is ad valorem taxes. Historically, projections for ad valorem revenue have been based on an analysis of receipts for the previous ten (10) years. However, declines in property value between 2008 and 2013 resulted in significant reductions in property value. Increases in the property value throughout the District as a result of increase in current property values and additional developed property were realized in FYE 2014, 2015 and 2016. Based on development in the permitting and early construction phase, increases in property value district -wide over the five years encompassed in this plan are anticipated. For year one of the Plan (2015- 2016), preliminary taxable values provided by the Collier County Property Appraiser have been utilized. This preliminary value reflects an increase in the Big Corkscrew Service Delivery Area ("BC SDA") of 13.7% and in the North Naples Service Delivery Area ("NN SDA") of 7.9%. Based on actual increases in the last two years, property value increase for Years 2 through 5 of the plan have been estimated as follows: • Year 2 — (2016-2017) o BC SDA — 8% Increase RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 72 of 106 o NN SDA — 5% Increase • Year 3 — (2017-2018) o BC SDA — 7% Increase o NN SDA — 4% Increase • Years 4 and 5— (2018-2019, 2019-2020) o BC SDA — 7% Increase o NN SDA — 3% Increase The income projection is based on the District receiving 95% of projected ad valorem revenue. The projection for other revenue is derived from an average amount of other income received over the last five (5) years. Expenditure projections for the General Fund are based on the proposed tentative budgets for year 1 of the plan (2015-2016). Years 2 through 5 reflect the following: • Savings identified in the Endorsed Merger Plan • Operating cost increase pursuant to the CPI as reflected in the Endorsed Merger Plan (2.74%) • Provisions of the current Collective Bargaining Agreements • Funding of new positions identified • Cost allocation method approved by the Board for the 15-16 fiscal year Purchase in full (as opposed to lease to own option) of replacement apparatus funded by the General Fund. RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 73 of 106 Impact Fee Fund The major source of revenue for the Impact Fee Fund is Impact Fees collected for new construction occurring in the District. Income projections for future years have been based on current year receipts in both service delivery areas. It is anticipated that growth generating impact fees will be significant over the course of this plan. However, the impact fee study to determine the appropriate rates for the merged District is underway and has not yet been approved by the Board at this time. It is difficult to adequately project future fees without the methodology and rates established. Therefore, estimating impact fees based on the current year receipts is a conservative means of projection given the anticipated growth and the possibility that the rate structure for the new District may result in reduced rates. Expenditures from the Impact Fee Fund are regulated by state statute and must meet the following criteria: 1. Expenditure must be a Capital Asset (minimum life in excess of one (1) year and the cost must exceed $1,000, although grouping is permitted). 2. The purchase of the asset must be due to growth in the District. The projected expenditures therefore represent anticipated capital items which the District will require due to the growth in the District. Where appropriate, the expenditure has been apportioned by percentage between the General Fund and the Impact Fee Fund. Impact fee expenditures are summarized on Exhibit D and consist of: • Lease -to -own payment for Station 411 at Orange Blossom and Airport Road through a public/private agreement. • Construction costs for Station 410 along the Immokalee Road Corridor, financed, with debt service payments made from the Impact Fee Fund • Fire apparatus for Station 410 and 411 RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 74 of 106 It is essential that this Plan be reviewed on an annual basis to identify any upward or downward trends in income and expenses for both the Impact Fee Fund and the General Fund. For financial details, see Exhibits A-E to follow: Exhibit A - Financial Projections Years 1-5 Exhibit B — Summary of General Fund Exhibit C — Capital Purchases & Fund Source Exhibit D — Impact Fee Summary Exhibit E — Impact Fee Expenses RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 75 of 106 FINANCIALHIGH LIGHTS EXHIBIT A-1 RMG & 88 NCFR Five Year Plan 1012015-9/2020 (FINAL) Page 76 of 106 North SDA Big Corkscrew SOA Year 1 Year 1 Revenue11015-2016 Budgeted/Projected Ad Valorem (Millage Rate -.95 NN, 3.45 BC) $ 23,598,510 $ 3,868,881 S Budgeted/Protected Other Revenue (Years 2 thorugh 5 - Merger Plan Projections Used) 1 549 538 224 838 Total Revenue $ 25,148,048 $ 4,093,719 Emenditures Projected Personnel Expenses (Including all identdied 5 year plan additions) $ 21,079.928 $ 3,284,298 Projected Operating Expenses (Including all identified 5 year plan additions) $ 3,905,326 $ 608,457 Projected Debt Service $ 27,728 $ 4,320 Projected Capital (including all identified 5 year plan additions) $ 1,309,008 $ 203,946 Total Projected Expenditures; $ 26,321,990 S 4,101,021 ryes Apparatus Replacement E iris $ 556,914 $ 8,004 Equipment S 122,852 Station MaintenanceA rovements $ 230,290 Personal Protective Eq. $ 86,520 Vehicles $ 154,772 Personnel/Operating Costs $ Total Additions Dekttfons to Reserves $ 1,151, S 004 SUMMARY -GEN. N Cash Reserves - October 1 S 13 412.388 S 2.247 244 Projected Revenue S 25148 048 S 4,093.719 Projected Expenditures S 26.321.990 S (4,101.021 Total Cash Reserves Y Perc- Total Reserve 48% 55% Per Merger Plan Cash Reserves - October 1 $ 11 284 012 S 2,114,7691 Pro ctedRevenue -Projected S 23.563,665 S 3.709426 Expenditures (24,422,544) 5 (4,153,887 Total Cash Reserves 43% 40% AddUion Deletion to Reserves $ i(444.46111 RMG & 88 NCFR Five Year Plan 1012015-9/2020 (FINAL) Page 76 of 106 FINANCIALHIGHLIGHTS EXHIBIT A-2 RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 77 of 106 North Na0ft SM wgCoftCMw3M BENE FUND Year 2 Year 2 Revenue 2016- 2016-2D17 Budgeted/Projected Ad Valorem (Millage Rate -.95 NN, 3.45 BC) $ 24,778,435 $ 4,178,391 5% Increase 8% Increase Budgeted/Projected Other Revenue (Years 2 thorugh 5 - Merger Plan Projections Used) 875.000, 73.150 Total SudgetedlProjected Revenue $ 25,653,435 $ 4,251,541 ExDenditures Projected Personnel Expenses (Including all identified 5 year plan additions) $ 20,214,107 $ 3,146,936 Projected Operating Expenses (Including all identified 5 year plan additions) $ 4,016,332 $ 625,752 Projected Debt Service S 27,728 $ 4,320 Projected Capital (including all identified 5 year plan additions) $ 1,168,020 $ 181,980 Total Projected Expenditures $ 25A26,187 $ 3,958,988 dd' '(Deletions) o Reserves Apparatus Replacement (Engine) Equiprnent Station Maintenance/Irnprovernents Personal Protective Eq. Vehicles PersonneUOperating Costs Total Additions Deletion to Reserves S SUMMARY -GEN. FUN Cash Reserves - October 1 $ 12,238,446 $ 2,239,942 Projected Revenue $ 25,653,435 $ 4,251,541 Projected Expenditures $ 25 426 187 $(3,958, Total Cash Reserves Perc e - Total Reserve 49% 64% Per Merger Plan Cash Reserves October 1 $ 10,425,133 $ 1,670,308 Projected Revenue $ 24,236 780 $ 3,963,965 Projected Expenditures $ 24,541 695 $ (4,159,942) Total Cash Reserves 41% 35% Addition Deletion to Reserves S 304.9151$ 195.978 RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 77 of 106 FINANCIALHIGHLIGHTS EXHIBIT A-3 RMG 6 BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 78 of 106 North Napbs SDA Big Corkscrew SDA GENERAL FUND Year 3 Year 3 Revenue 2017-2018 17-2018 Budgeted/Projected Ad Valorem (Millage Rate -.95 NN, 3A5 BC) $ 25,769,572 $ 4,470,878 4% Increase 7% Increase Budgeted/Projected Other Revenue (Years 2 thorugh 5 - Merger Plan Projections Used) 90)0.000 75,000 Total BudgetedlPr ' ted Revenue $ 26,669,572 $ 4,545,878 ExDenditures Projected Personnel Expenses (Including all identified 5 year plan additions) $ 21,401,136 $ 3,300,742 Projected Operating Expenses (Including all identified 5 year plan additions) $ 4,132,579 $ 637,252 Projected Debt Service $ 27,728 $ 4,320 Projected Capital (including all identified 5 year plan additions) $ 1,168,020 $ 181,980 Total Projected Expenditures $ 26,729,463 $ 4,124,294 Additions Deletions to Resery Apparatus Replacement (Engine) $ 59,891 Equiprnent Station MaintenanceArnprovernents Personal Protective Eq. Vehicles Personnel/Operating Costs Total Additions Deletions to Reserves $ 59,891 i 421,584 SUMMARY -GEN. FUND Cash Reserves - October 1 S 12,465,694 S 2,532,495 Projected Revenue S 26,669,572 S 4,545,878 Projected Expenditures S 26,729,463 S 4 124,294 Total Cash Reserves Percentage - Total Reserve 46% 71% Per Merger Plan Cash Reserves October 1 $ 10,120,219 S 1,474,330 Projected Revenue S 24,930,088 S 4,238,172 Pro ected Expenditures $ (24,619,223) S (4 ,1419,714) Total Cash Reserves 11 42% 38% Addition Deletion to Reserves S 310,865 $ 88,458 RMG 6 BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 78 of 106 FINANCIALHIGHLIGHTS EXHIBIT A-4 RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 79 of 106 North Nmpks SDA Corkscrew SDA GENERALFUND Year 4 Year 4 Revenue Zqlq=2012 2018-2019 Budgeted/Projected Ad Valorem (Millage Rate -.95 NN, 3.45 13C) $ 26,542,659 $ 4,783,839 3% Increase 7% Increase Budgeted/Projected Other Revenue (Years 2 thorugh 5 - Merger Plan Projections Used) 900.000 75 000 Total BudgetedtProjected Revenue $ 27,442,659 $ 4,858,839 Expenditures Projected Personnel Expenses (Including all identified 5 year plan additions) $ 21,626,018 $ 3,258,957 Projected Operating Expenses (Including all identified 5 year plan additions) $ 4,252,012 $ 655,713 Projected Debt Service Projected Capital (including all identified 5 year plan additions) $ 1,168,020 $ 181,980 Total Projected Expenditures $ 27,046,050 $ 4,096,650 Additions (Delletionsl to Resery Apparatus Replacernent (Engine) E ui ment Station Maintenancefirnprovernents Personal Protective Eq. Vehicles Personnel/Operating Costs Total Additions Dektbns to Reserves $ 396,609 189 SUMMARY -GEN. FUND Cash Reserves - October 1 S 12,405,803 $ 2,954,079 Pro ected Revenue S 27,442,659 $ 4.858 839 Projected Expenditures Total Cash Reserves S IS 27,046 050 $ 4,096.650 16' Percentage - Total Reserve 47% 91% Per Merger Plan Cash Reserves - October 1 S 10.431 084 $ 1,562,788 Projected Revenue $ 25,644195 $ 4,529,594 Prolected Expenditures $ (25,728,4591 $ (4,483,084 Total Cash Reserves 40% 36% Addition Deletion to Reserves S (84,264)-$ 46,510 RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 79 of 106 FINANCIALHIGHLIGHTS EXHIBIT A-5 RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 80 of 106 Nath SOA Blia Corkscrew SDA GERAL FUND Year 5 Year 5 Revenue 019-2020 Budgeted/Projected Ad Valorem (Millage Rate -.95 NN, 3.45 SC) $ 27,338,939 S 5,118,708 3% Increase 7% Increase Budgeted/Projected Other Revenue (Years 2 thorugh 5 - Merger Plan Projections Used) 900,000 75,000 Total BudgetedlProjected Revenue $ 28,238,939 $ 5,193,708 Exoenditures Projected Personnel Expenses (Including all identified 5 year plan additions) $ 21,776,018 $ 3,273,957 Projected Operating Expenses (Including all identified 5 year plan additions) $ 4,375,117 $ 667,109 Projected Debt Service Projected Capital (indudmg all identified 5 year plan additions) $ 1,168,020 S 181,980 Total Projected Expenditures $ 27,319,155 $ 4,123,046 Additions letions to Reserves Apparatus Re acernent (Engine) Equipment Station Maintenance/lmprovements Personal Protective Eq. Vehicles PersonnellOperating Costs Total Additions Deletions to Reserves $ 919,784 S 1 . SUMMARY -GEN. FUND Cash Reserves - October 1 S 12.802.412 $ 3,716268 Projected Revenue S 28.238.939 S 5,193,708 Projected Expenditures S27 319 155 S 4 123 046 Total Cash Reserves 1 196 S Percentage - Total Reserve 50% 116% Per Merger Plan Cash Reserves - October 1 Projected Revenue Me erPlan rojecdonssto at2018-2019 Projected Expenditures Total Cash Reserves Addition (Deletion to Reserves RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 80 of 106 FINANCIALHIGHLIGHTS EXHIBIT B NORTH COLLIER FIRE CONTROL & RESCUE DISTRICT SUMMARY OF 5 YEAR PLAN - GENERAL FUND Year 1 Year 2 Year 3 Year 4 Year 5 2015-2016 2016-2017 2017-2018 18-2019 2019-2020 PERSONNEL ADDITIONS Firefighters 15' 4— EMS Training Ltn. 1 Battalion Chief 3 Fire Training Ltn. Fire Inspectors 1 EVT Mechanic 1 Custodian 1 IT/GIS 1 Logistics Civilian Human Resource Director Controller TOTAL ADDITIONS -PERSON 20 0 3 4 0 '15 Firefighters reflects 12 funded by Safer Grant and 3 for the NN SDA; —4 FF Per Merger Plan APPARATUS & EQUIPMENT -General Fund Replacement Fire Engine Per Budget Per Budget Per Budget Per Budget Per Budget Replacement/New Vehicles Per Budget Per Budget Per Budget Per Budget Per Budget Replacement of Fire Equipme Per Budget Per Budget Per Budget Per Budget Per Budget Personal Protective EquipM Per Budget Per Budget Per Budget Per Budget Per Budget Station Improvements Per Budget Per Budget Per Budget Per Budget Per Budget —Budget" denotes financial emvision made in the course of the annual b et routine alae a7-15 RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 81 of 106 FINANCIALHIGHLIGHTS EXHIBIT C PROJECTED CAPITAL EXPENDITURES FOR FISCAL YEARS 2015-2020 IMPACT FEE FUND Year 1 Year 2 Year 3 Year 4 Year 5 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020 TOTAL IMPACT FEE FUND Buildin s/ Land Use Station 411 (Orange Blossom & Airport) - Lease to Own S 500.000 S 500.000 S 500.000 $ - S 1.500 000 Station 410 (Immokalee Rd Corridor) Finance Station Construction S 1.000.000 S 1 000 000 S 700000 S 300.000 S 3 000 000 Total $ $ 1,500,000 $1,500,000 $1.200.000 $300,000 $ 4,500,000 COLLECTION FEES -EXPENSE 45,000 45.000 45,000 45,000 180,000 Vehicle/A aratus Re lacement Engine -Station 411 S 500.000 -C; J-- CCEn ine - Station 410 Engine - S 500.000 S nD,- Q Total-VehiclelA .-IMPACT $ $ $ 500,000 $ 500,000 $ $ 1,000,000 E ui ment Personal Protective Equip - Total -E ui ment4MPACT $ $ $ - $ - $ $ TOTAL PURCHASES -IMPACT $ $ 1,545,000 $ 2,045,000 $1,745,000 $ 345,000 $ 5,680,000 BJE`t-=-15&-1-15 RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 82 of 106 FINANCIALHIGHLIGHTS EXHIBIT D IMPACT FEE FUND PROJECTED REVENUE AND CAPITAL EXPENSES -SUMMARY -IMPACT FEE FUND Year 1 Year 2 Year 3 Year 4 Year 5 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020 IMPACT FEE FUND Prior year Deferred Revenue $ 716,439 $ 1,014,244 S 969,244 $ 424,244 $ 179,244 Revenue Projected Impact Fees $2,200,000 $1,600,000 $1,600,000 11,600,000 1 500 000 Impact Fees Available $ 2,200,000 $ 1,500,000 $ 1,500,000 $ 1,500,000 $ 1,500,000 Im act Ex enses Projected Expenditures Per Budget $ 1,902,195 Projected Expenditures Per 5 Year Plan S - S 1,645,000 $ 2,045,000 $ 1,745,000 $ 345,000 Total Impact Fee Expenses $ 1,902,195 $ 1,545,000 $ 2,045,000 $ 1,746,000 $ 345,000 Impact Fees Available at Fiscal Year End $ 1,014,244 $ 969,244 i 424,244 $ 179,244 $ 1,334,244 Note: Impact Fee revenue estimated based on current rates; new rate structure has not been approved NOTE: PROJECTED EXPENDITURES REFLECT ONLY THOSE INDICATED IN 5 YEAR PLAN AND 15-16 BUDGET BJB/bb RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 83 of 106 FINANCIALHIGHLIGHTS EXHIBIT E IMPACT FEE FUND PROJECTED CAPITAL EXPENDITURES FOR FISCAL YEARS 2016-2020 IMPACT FEE FUND Year 1 Year 2 Year 3 Year 4 Year 6 2015,2016 2019-2020 T.&_ IMPACT FEE FUND _j2LtVjL_njL-NjL_njk=L __M Suildin s/ Land Use Station 411 (Orange Blossom & Airport) - Lease to Own S 500.000 S 500.000 S 500,000 S - $ 1.500.000 Station 410 (Immokalee Rd Corridor) Finance Station Construction $ 1.000 000 $ 1.000.000 S 700.000 S 300.000 1 $ 3,000.000 Total $ - $ 1,600,000 $1,600,000 $1,200,000 $300,000 $ 4,500,000 COLLECTION FEES -EXPENSE 46,000 46,000 45,000 46,000 180,000 Vehicle/Aooaratus Re lacement Engine - Station 411 S S 500.000 S 500.000 Engine - Station 410 S S 500.000 $ 500 000 Total-Vehicle/App.-IMPACT $ $ $ 5w,000 $ 5w,000 $ $ 1,000,000 ui ment Personal Protective Equip $ - Total ui ment-IMPACT S $ $ - $ - $ $ TOTAL PURCHASES -IMPACT $ - $ 1,645,000 S2 046 000 $1,746,000 $ 345 000 $ 6,680,000 BJ&bb 7-7-15&01-15 RMG & 88 NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 84 of 106 SUMMATION The growth and changes that are permeating the North Collier Fire Control and Rescue District necessitate the development of this five year plan and an identification of projected long term needs. Recommendations made within this plan will assist in the setting of strategic decision processes and will lay the foundation for key decision makers of this District. Not addressed at this time in the plan is the lack of storage space for equipment and supplies. The assessment of options is being researched at this time and should be addressed in the updates of this five year plan. An assessment of the current millage rate maximum of one mil and the analysis of potential additional sources of revenue, including the assessment of a non -ad valorem fire fees, is underway. In order to keep the five year plan action goals in place, this plan will be revisited every year in August to adjust for any previously unforeseen events or emergencies. The District will operate within the realm of fiscal resources that are available to the District and with the highest accountability to all tax payers of the North Collier Fire Control and Rescue District. Public input on the five year plan and comments and critiques can be sent to the address below: North Collier Fire Control & Rescue District 1885 Veterans Park Drive Naples, FL 34109 RMG & 88 NCFR Five Year Plan 1012015-9/2020 (FINAL) Page 85 of 106 ATTACHMENT A-1 Collier County Population Growth Data by Collier County Comprehensive Planning Section May 26, 2015 380, 000 ] 370100C 360900C 350900C 340,000 330100C 320100C 310,000 300,000 37 , 36., 77 -35 34 , 141 36 00 2, 78 ----3431200 ,8 2014 2015 2016 2017 2018 2019 2020 2021 RMG & 88 NCFR Five Year Plan 1012015-9/2020 (FINAL) Page 86 of 106 ATTACHMENT A-2 Aa ana W P+opr In"I Unincorporated Collier County 301,860 _ City of Everglades City 412 City of Marco Island 16,607 City of Naples _19,849 Collier County Total 338,728 Peak Season PopaAWA » {2M0") _ _ _ F� Unincorporated Area 365,869 Countywide ---- - - 410,297 _ r- Additional Population Data Available _ By Traffic Analysis Zone (TAZ) _ — Land Area (square miles) _ ( 2,025.5 Making Collier the largest County in the State of _Florida Number of Dwelling Units (2010') --`197,298 Median Household Income (2006-2010"') -- ~ .$58,106 Number of Golf Courses (Public & Private) i-�� 91 Federal & State Lands: Parks, Preserves, Refuges (acres) 821,620 "2010 Census Estimates "2010 Staff Estimates —U.S. Census Bureau's American Community Survey RMG & BB NCFR Five Year Plan 10/2015-9/2020 (FINAL) Page 87 of 106 � � W � � W it in z Q J 0 � � z 0 0 W � � W_ J J 0 � � � 0 z ATTACHMENT B S k– �» / �$ � R«G & BB KC R Five ma Plan 1012015-912020 (FINAQ Page 8 of 106 | � � � / [ � �\ |; g ) ui �! / / Kuj o� �\ ■ 2 - §) � � •— R«G & BB KC R Five ma Plan 1012015-912020 (FINAQ Page 8 of 106 | � � � / [ � �\ |; g ) ui �! R«G & BB KC R Five ma Plan 1012015-912020 (FINAQ Page 8 of 106 ATTACHMENT C NORTH COLLIER FIRE CONTROL i& RESCUE DISTRICT FIRE STATIONS Station Addrossss 1STATION 47 0 125 25 s Md. 1 $TATIC N 48 � a STATION 42 , "r7m,"'ml • A.j"40 r�rlgw-M i STA -60N ad MrMrir�a STATION 12ty r— All — f � a STATION.'- -a�ssw }� a i lvswmww Mn RMG NCFR Five Year Plan 10/2015-9/2020 Page 89 of 106 ATTACHMENT D FACILITY NAME STATION 10 DATE UPDATED: 7/1/2015 ADDRESS 13240 AND 13250 IMMOKALEE RD, NAPLES FL 34120 DESCRIPTION CAPACITY: Fire Station DEMAND: Emergency Response Fire & Rescue LAND SIZE: 2.31 ACRES CONSTRUCTION TYPE: CBS BUILDING SIZE: LIVING QTRS: 900 GARAGE: 3,000 WORK AREA OFFICE 2,900 STORAGE TOTAL SQ FT: 6,800 APPARATUS AND EQUIPMENT LADDERS: 0 ENGINES: 1 BRUSH: 1 WATER TENDER: 1 ATTACK/SQ UAD: 1 TOTALAPPARATUS: 1 STAFFING SHIFT CAPTAIN: 0 LIEUTENANT: 1 ENGINEERS: 1 FIRE FIGHTERS: 2 TOTAL STAFF: 11 SERVICE AREA AREA SIZE: AREA TYPE: AREA POPULATION: CALLS PER YEAR: AVERAGE RESPONSE TIME: TOTAL POPULATION OF DISTRICT These 2 buildings are on 1 platted parcel ATV/UTV: 1 FPB: 1 PEO/OUTREACH: 1 TRAILER: 2 FIRE PREVENTION INSPECTOR: 97 Sq Miles RURAL 7,500 1,171 7.50 MINUTES ADMIN CLERICAL 1 OUTREACH: 1 ADMIN: 1 120,000 RMG NCFR Five Year Plan 10/2015-9/2020 Page 90 of 106 FACILITY NAME STATION 12 DATE UPDATED: 7/1/2015 ADDRESS 21520 IMMOKALEE RD, NAPLES, FL. 34120 DESCRIPTION 1 BRUSH: CAPACITY: Fire Station DEMAND: Emergency Response Fire & Rescue LAND SIZE: 4.07 ACRES CONSTRUCTION TYPE: CBS BUILDING SIZE: LIVING QTRS: 2,196 SHIFT GARAGE: 3,420 0 WORK AREA 1 ENGINEERS: OFFICE 100 2 STORAGE 4 SERVICE AREA TOTAL SQ FT: 5,716 APPARATUS AND EQUIPMENT LADDERS: 0 ENGINES: 1 BRUSH: 1 WATER TENDER: 1 ATTACKISQUAD: 1 TOTAL APPARATUS: 5 STAFFING SHIFT CAPTAIN: 0 LIEUTENANT: 1 ENGINEERS: 1 FIRE FIGHTERS: 2 TOTAL STAFF: 4 SERVICE AREA AREA SIZE: AREA TYPE: AREA POPULATION: CALLS PER YEAR: AVERAGE RESPONSE TIME: TOTAL POPULATION OF DISTRICT PUMPER: 1 FIRE PREVENTION ADMINISTRATION CLERICAL 97 Sq Miles RURALIREMOTE 5,000 360 7.50 MINUTES 120,000 RMG NCFR Five Year Plan 10/2015-9/2020 Page 91 of 106 FACILITY NAME STATION 40 Date Updated: 711/2015 ADDRESS 1441 Pine Ridge Road, Naples, FL 34109 DESCRIPTION CAPACITY: Fire Station DEMAND: Emergency Response Fire 8 Rescue LAND SIZE 1.05 CONSTRUCTION TYPE: CBS BUILDING SIZE. LIVING QUARTERS 3,257 GARAGE- 3,915 WORK AREA 600 OFFICE: 1,750 STORAGE. 320 HOSE TOWER 184 TOTAL SQ FT 10.026 APPARATUS AND EQUIPMENT ENGINES: 1 LADDERS: 0 PUMPERS: 0 SQUAD: 1 HOSE: 0 UTILITY: 0 TANKERS 0 BRUSH: 0 COMMAND: 1 WOODS: 0 STAFF: 0 ANTIQUE 0 TOTAL APPARATUS: 3 STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL BATTALION CHIEF 1 CAPTAIN 1 LIEUTENANT 2 ENGINEERS: 6 FIRE FIGHTERS 6 TOTALSTAFF 16 SERVICE AREA AREA SIZE: 10 Sq Miles AREA TYPE Urban AREA POPULATION 14.500 CALLS PER YEAR 2.200 AVERAGE RESPONSE TIME 6.00 Minutes TOTAL POPULATION OF DISTRICT 120,000 RMG NCFR Five Year Plan 1012015-9/2020 Page 92 of 106 FACILITY NAME STATION 42 Date Updated 7/12015 ADDRESS 7010 IMMOKALEE ROAD, NAPLES FL 34119 DESCRIPTION CAPACITY: Fire Station DEMAND: Emergency Response Fire & Rescue LAND SIZE: 1.29 CONSTRUCTION TYPE: CBS BUILDING SIZE: LIVING QUARTERS: 3,228 GARAGE: 3.638 WORK AREA. 91 OFFICE: 91 STORAGE: 125 TOTAL SQ FT 7,173 APPARATUS AND EQUIPMENT ENGINES 1 LADDERS: 0 PUMPERS: 0 SQUAD: 0 HOSE 0 UTILITY_ 0 TANKERS: 1 BRUSH 1 COMMAND: 1 WOODS 0 STAFF: 0 ANTIQUE 0 TOTALAPPARATUS: 3 STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL CAPTAIN: 1 LIEUTENANT: 2 ENGINEERS: 6 FIRE FIGHTERS: TOTAL STAFF 9 SERVICE AREA AREA SIZE: 20 Sq Miles AREA TYPE: Urban AREA POPULATION 11.000 CALLS PER YEAR 2,000 AVERAGE RESPONSE TIME 6.00 Minutes TOTAL POPULATION OF DISTRICT 120,000 RMG NCFR Five Year Plan 10/2015-9/2020 Page 93 of 106 FACILITY NAME STATION 43 Date Updated: 7/1/2015 ADDRESS 16325 Vanderbilt Dr., Bonita Springs, FL 34134 DESCRIPTION CAPACITY Fire Station DEMAND. Emergency Response Fire & Rescue LAND SIZE. 1.26 acres CONSTRUCTION TYPE CBS BUILDING SIZE: LIVING QUARTERS 3.233 GARAGE: 2,820 WORK AREA: 524 OFFICE 104 STORAGE: 952 TOTAL SQ FT 7.633 APPARATUS AND EQUIPMENT ENGINES: 0 LADDERS: 1 PUMPERS. 1 SUPPORT: 0 HOSE 0 UTILITY: 1 TANKERS: 0 BOAT: 1 BRUSH 0 COMMAND: 0 WOODS 0 STAFF: 0 TOTAL APPARATUS 3 STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL CAPTAIN: 1 LIEUTENANT 2 ENGINEERS: 3 FIRE FIGHTERS: 3 TOTAL STAFF 9 SERVICE AREA AREA SIZE: 12 Sq Miles AREA TYPE: Urban AREA POPULATION 11.000 CALLS PER YEAR: 1,300 AVERAGE RESPONSE TIME: 6.00 minutes TOTAL POPULATION OF DISTRICT 120,000 RMG NCFR Five Year Plan 10/2015-9/2020 Page 94 of 106 FACILITY NAME STATION 44 Date Updated: 7/1/2015 ADDRESS 8970 Hammock Oak Dr., Naples; FL 34108 DESCRIPTION AREA POPULATION: 20,000 CAPACITY: Fire Station DEMAND: Emergency Response Fire & Rescue LAND SIZE: CONSTRUCTION TYPE: CBS BUILDING SIZE: LIVING QUARTERS: 5.976 GARAGE_ 3.744 WORK AREA: 249 OFFICE: 359 STORAGE 458 TOTAL SQ FT: 10.786 APPARATUS AND EQUIPMENT ENGINES 1 LADDERS: 1 PUMPERS 0 SUPPORT. 0 HOSE: 0 UTILITY: 1 TANKERS: 0 SQUAD: 1 BRUSH: 0 COMMAND 0 WOODS 0 STAFF: 0 BOAT: 2 ATC 2 TOTALAPPARATUS: 8 STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL CAPTAIN. 1 LIEUTENANT: 5 ENGINEERS- 6 FIRE FIGHTERS: 12 TOTALSTAFF: 24 SERVICE AREA AREA SIZE: 7 Sq Miles AREA TYPE Urban AREA POPULATION: 20,000 CALLS PER YEAR 2,500 AVERAGE RESPONSE TIME 6 00 Minutes TOTAL POPULATION OF DISTRICT 120,000 RMG NCFR Five Year Plan 1012015-9/2020 Page 95 of 106 FACILITY NAME ADDRESS DESCRIPTION CAPACITY LAND SIZE: BUILDING SIZE STATION 45 Date Updated 7/1/2015 1885 VETERANS PARK DR.. NAPLES. FL 34109 Fire Station DEMAND: 6 9 ACRES CONSTRUCTION TYPE: LIVING OUARTERS: GARAGE RESIDENTIAL: ASSEMBLY: SQUARE FT TRAIN TOWER: GENERAL BUILDING: TOTAL SQ FT APPARATUS AND EQUIPMENT ENGINES. 1 SRU: UTILITY 1 TRAINING VEHICLE TRAILER 9 FPB PUMPER: 1 COMMAND: PIO Emergency Response Fire 8 Rescue CBS 7.619 6.923 5.533 2.707 22.782 2.332 308 25.422 4 6 0 5 1 TOTALAPPARATUS 28 AREA SIZE. 8 Sq Miles STAFFING Urban AREA POPULATION 22.000 SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL BATTALION CHIEF 3 CHIEF 1 FINANCE CAPTAIN: 1 ASST. CHIEF 2 ADMIN LIEUTENANTS: 2 DEPUTY CHIEF 2 ENGINEERS 6 BATT COMM 1 FIREFIGHTERS: 6 CAPTAIN 2 PUBLIC INFOR_ 1 PEO/INSPECTOR 1 COMM OUTREACH 1 IT 1 MEDICAL DIRECTOR 1 TOTALSTAFF 34 SERVICE AREA AREA SIZE. 8 Sq Miles AREA TYPE: Urban AREA POPULATION 22.000 CALLS PER YEAR: 2.200 AVERAGE RESPONSE TIME 6.00 Minutes TOTAL POPULATION OF DISTRICT 120.000 2 3 RMG NCFR Five Year Plan 1012015-9/2020 Page 96 of 106 FACILITY NAME STATION 46 Date Updated: 7/1/2015 ADDRESS 3410 PINE RIDGE RD. NAPLES FL 34105 DESCRIPTION CAPACITY: Fire Station DEMAND: Emergency Response Fire & Rescue LAND SIZE 4.25 CONSTRUCTION TYPE. CBS BUILDING SIZE: LIVING CTRS 3,088 GARAGE 2,628 WORK AREA 399 OFFICE 96 STORAGE 324 TOTAL SO FT 6,535 APPARATUS AND EQUIPMENT Engines: 1 Brush: 1 TOTAL APPARATUS: 2 STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL CAPTAIN: 1 LIEUTENANT: 2 ENGINEERS: 3 FIRE FIGHTERS: 3 TOTAL STAFF 9 SERVICE AREA AREA SIZE: 8 Sq Miles AREA TYPE Urban AREA POPULATION: 15.000 CALLS PER YEAR: 2,000 AVERAGE RESPONSE TIME: 6.00 Minutes TOTAL POPULATION OF DISTRICT 120,000 RMG NCFR Five Year Plan 1012015-9/2020 Page 97 of 106 FACILITY NAME ADDRESS DESCRIPTION CAPACITY: LAND SIZE. STATION 47 DATE UPDATED: 7/1/2015 2795 N AIRPORT PULLING RD, NAPLES FL 34105 Fire Station DEMAND - 1 5 ACRES CONSTRUCTION TYPE LIVING OTRS: 4,357 GARAGE 3,720 WORK AREA 650 OFFICE 392 STORAGE 388 TOTAL SO FT: 9,507 APPARATUS AND EQUIPMENT LADDERS 1 ENGINES 0 BRUSH: 0 TOTAL APPARATUS: 1 STAFFING SHIFT CAPTAIN. 1 LIEUTENANT 2 ENGINEERS. 3 FIRE FIGHTERS3 TOTAL STAFF 9 SERVICE AREA AREA SIZE AREA TYPE. AREA POPULATION: CALLS PER YEAR: AVERAGE RESPONSETIMF TOTAL POPULATION OF DISTRICT Emergency Response Fire & Rescue CBS FIRE PREVENTION ADMINISTRATION CLERICAL 5 Sq Miles Urban 6.000 1,500 6 00 MINUTES 120,000 RMG NCFR Five Year Plan 10/2015-9/2020 Page 98 of 106 FACILITY NAME STATION 48 DATE UPDATED: 7/1/2015 ADDRESS 2795 N AIRPORT PULLING RD, NAPLES FL 34105 DESCRIPTION 1 BRUSH: CAPACITY: Fire Station DEMAND: Emergency Response Fire & Rescue LAND SIZE: 3.28 ACRES CONSTRUCTION TYPE: 1 TOTAL APPARATUS: TYPE: CBS BUILDING SIZE: LIVING QTRS: TBD GARAGE: TBD SHIFT WORK AREA TBD ADMINISTRATION CLERICAL OFFICE TBD STORAGE TBD 2 TOTAL SQ FT: 15,686 APPARATUS AND EQUIPMENT LADDERS: 1 TRAILERS: 1 ENGINES: 0 SRU: 1 BRUSH: 1 TRAINING: 2 SQUAD: 0 COMMAND: 1 TOTAL APPARATUS: 7 STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL CAPTAIN: 1 CHIEF: 1 ADMIN: 1 LIEUTENANT: 2 CAPTAIN: 1 ENGINEERS: 3 LIEUTENANT: 1 FIRE FIGHTERS: 3 TOTAL STAFF: 13 SERVICE AREA AREA SIZE: TBD AREA TYPE: Urban AREA POPULATION: 8,000 CALLS PER YEAR: TBD AVERAGE RESPONSE TIME: TBD TOTAL POPULATION OF DISTRICT 120,000 DUE TO STATION JUST OPENING - CERTAIN STATISTICS NOT YET AVAILABLE RMG NCFR Five Year Plan 1012015-9/2020 Page 99 of 106 FACILITY NAME SUPPORT SERVICES FACILITY #1 DATE UPDATED 711!2015 ADDRESS 6495 TAYLOR RD, NAPLES, FL 34109 DESCRIPTION FIRE PREVENTION CAPACITY: MAINTENANCE, WAREHOUSE, OFFICE DEMAND: FLEET, FACILITIES, LIFE SAFETY LAND SIZE: 1.6 ACRES CONSTRUCTION TYPE: CBS AND STEEL BUILDING SIZE: BUILDING A: 3,039 DEP CHIEF BUILDING B: 6,156 LIEUTENANT: BUILDING C: 9,042 BATT COMM TOTAL SQ FT: 18,237 APPARATUS AND EQUIPMENT SUPPORT: 3 COMMAND: 4 UTILITY: 2 LIFE SAFETY/FPB: 14 TOTAL APPARATUS: 23 STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL FIRE MARSHAL 1 ASST CHIEF 1 ADMIN 2 CAPTAIN: DEP FIRE MARSHAL 2 DEP CHIEF 1 PT TIME 1 LIEUTENANT: INSPECTORS 9 BATT COMM 1 ENGINEERS: APP TECH. 3 FIRE FIGHTERS: FACILITIES 2 TOTAL STAFF: 21 SERVICE AREA AREA SIZE: AREA TYPE: AREA POPULATION: CALLS PER YEAR: AVERAGE RESPONSE TIME: TOTAL POPULATION OF DISTRICT 120,000 RMG NCFR Five Year Plan 1012015-9/2020 Page 100 of 106 FACILITY NAME SUPPORT SERVICES FACILITY #2 DATE UPDATED: 7/1/2015 ADDRESS 18665 IMMOKALEE RD, NAPLES FL 34120 DESCRIPTION CAPACITY: MAINTENANCE, WAREHOUSE, FITNESS DEMAND: FLEET, FACILITIES, LIFE SAFETY LAND SIZE: 4.02 ACRES CONSTRUCTION TYP CBS AND STEEL BUILDING SIZE: BUILDING A: 4,800 TOTAL SQ FT: 4,800 APPARATUS AND EQUIPMENT SUPPORT: UTILITY: TOTALAPPARATUS STAFFING SHIFT AS NEEDED TOTAL STAFF: N/A SERVICE AREA AREA SIZE: AREA TYPE: AREA POPULATION: CALLS PER YEAR: AVERAGE RESPONSE TIME: COMMAND: LIFE SAFETY/FPB: FIRE PREVENTION ADMINISTRATION CLERICAL TOTAL POPULATION OF DISTRICT AS NEEDED 120,000 RMG NCFR Five Year Plan 10/2015-9/2020 Page 101 of 106 FACILITY NAME NCFR BOAT SLIP DATE UPDATED 07/1!2015 ADDRESS 13105 VANDERBILT DR, SLIP 47, NAPLES, FL. 34109 DESCRIPTION CAPACITY: BOAT SLIP DEMAND: Emergency Response Fire & Rescue LAND SIZE: N/A CONSTRUCTION TYPE: Wood Dock BUILDING SIZE: LIVING QTRS: NA GARAGE: NA WORK AREA NA OFFICE NA STORAGE NA TOTAL SQ FT: NA APPARATUS AND EQUIPMENT FIRE/RESCUE BOAT 1 ENGINES: 0 BRUSH: 0 TOTAL APPARATUS: 1 STAFFING SHIFT AS NEEDED FOR RESPONSE SERVICE AREA AREA SIZE: AREA TYPE: AREA POPULATION: CALLS PER YEAR: AVERAGE RESPONSE TIME: TOTAL POPULATION OF DISTRICT FIRE PREVENTION ADMINISTRATION CLERICAL INLAND WATERWAYS AND GULF OF MEXICO 120,000 RMG NCFR Five Year Plan 10/2015-9/2020 Page 102 of 106 Summary of Operational Facilities ZONE SQ MILES POPULATION CALL/YEAR AVG. RESP.TIME 40 10 14,500 2200 6 minutes 42 20 11,000 2000 6 minutes 43 12 11,000 1311 6 minutes 44 7 20,000 2500 6 minutes 45 8 22,000 2200 6 minutes 46 8 15,000 2000 6 minutes 47 5 6,000 1 500 6 minutes 48 TBD 8,000 TBD TBD 10 197 17,500 1 171 7.5 minutes 12 97 5 000 360 17.5 minutes Summary of Properties Owned by District PROPERTY ACERAGE DEVELOPED PROPOSED/ CURRENT USE Oakes Blvd 3.66 Acres vacant Station 412 Sun Century Road 1.6 Acres vacant Station 413 Pine Ride Road 1.78 Acres vacant future growth 9th St/Bonita Shores 8 Acres vacant Adj to St 43 Nursery Lane 26.35 Acres 1 structure storage/training Center Lane 1.01 Acres vacant future growth Kathleen Court 2 1.31 Acres vacant future growth DeSoto Blvd 4.5 Acres vacant Station 414 24th Ave NE 15.2 Acres Ivacant Ifuturegrowth/trade RMG NCFR Five Year Plan 10/2015-9/2020 Page 103 of 106 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT 2017-2018 Board of Fire Commissioner Meeting Dates October 12, 2017 November 9, 2017 December 14, 2017 January 11, 2018 February 8, 2018 March 8, 2018 April 12, 2018 May 10, 2018 June 14, 2018 July 12, 2018 August 9, 2018 September 13, 2018 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT P -1 DISTRICT [RIEPORTEN' E CC Section i S9 -'1' 0', Florida Statutes, requires that Cachspec ial district in the state d,s(,?r,,at-- a Ceglst--red o and a Cerlstered agent and I1[e this 1nfon—nation v;[th the Dopa,,-cm,�-nt of Comraunit,; Affairs and The local goti"Zini11E autl-oct�`, Collier County Board of County Commission--cs. Anv chanJe4 !n CcQ7lsteCed ac-enL and registered office muse be reported to the above named agencies. [n the space b?[ow, please pro-,, t Ce�is�cred agcnt: N , th 11-olh ire Cogtpnj '885 Vetera-js Payk Dr, D1ST IC T � A—'\,1E.:: tier R_ GIS;TEnED - GIE\ 1 . P,ECIS TE P�ED OFFICE: l ooh �� eterans Park Dri�-e N�aplcs FL J-2-4,109 [n addi tion, C!llasc provide the tt[ephone nu-TTLbec o _Dlstered aaenL. ?39l 597-3-227 Indicate your discr?ct's sPatus (dependent or independ�rltj by marking and Xin the - app -1 opriate space.. dee section [89.403., Florida Statutos, for de initions') DCPLEND NT IN-DEPELNDE NT if the actual location of your special district otltce is different from that of your registered a enL, PCO -Vide the district's business address 1n the space below: Please retum, this io1Tn, to the address belovi: Derek Johnssen, General_Accounting %ManaaeC Clerk o� the Circuit Court Finance Department Court Plaza III 2071 _ U—poc-L Load South Nap[. -s, FL 341 t FHtE MAIN III IR M o tlreo+' NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT BOARD OF FIRE COMMISSIONERS M. James Burke . Christopher L. Crossan . Norman E. Feder ■ J. Christopher Lombardo ■ John 0. McGowan September 29, 2017 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. Copy of Resolution 17-022 of the North Collier Fire Control & Rescue District, adopting the final millage rate for the North Naples Service Delivery Area for the fiscal year 2017-2018. 2. Copy of Resolution 17-023 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 2017-2018. 3. Copy of Resolution 17-024 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 2017-2018. 4. Copy of Resolution 17-025 adopting the Final Budget for the North Naples Service Delivery Area for the fiscal year 2017-2018 for the General Fund and the Inspection Fee Fund. 5. Copy of Resolution 17-026 adopting the Final Budget for the Big Corkscrew Island Service Delivery Area for the fiscal year 2017-2018 for the General Fund. 6. Copy of Resolution 17-027 adopting the Final Budget for the Impact Fee Fund for the North Collier Fire Control & Rescue District for the fiscal year 2017-2018. 7. Copy of the Budget for the fiscal year 2017-2018 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 9-30-16. Very truly yours, V � <--- BECKY BRONSDON Chief Financial Officer 1885 Veterans Park Drive Naples, FL 34109 ■ (239) 597-3222 ■ Fax (239) 597-7082 0 www.northcollierfire.com RESOLUTION 17-022 A RESOLUTION OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT OF COLLIER COUNTY FLORIDA, ADOPTING THE FINAL LEVY OF AD VALOREM TAXES FOR THE NORTH NAPLES SERVICE DELIVERY AREA FOR FISCAL YEAR 2017-2018, 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 28, 2017 adopted Fiscal Year 2017-2018 Final Millage Rate for the North Naples Service Delivery Area following the public hearing required by section 200.065, Florida Statutes; and WHEREAS, the gross taxable value for operating purposes not exempt from ad valorem taxation within the North Collier Fire Control and Rescue District, North Naples Service Delivery Area, has been certified by the Collier County Property Appraiser as $30,842,221,363; 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 2017-2018 operating millage rate for the North Collier Fire Control and Resolution 17-022 September 28, 2017 Page 2 of 3 Rescue District, North Naples Service Delivery Area, is 1.00 mills per $1,000.00, which is more than the rolled -back rate of .9021 mills per $1,000.00 by 10.85%. 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 Lo mea pnp who moved its adoption. The motion was seconded by Commissioner CRD. SA1J and the Vote was as follows: Commissioner M. James Burke: ❑ Yay fi lgay Commissioner Christopher L. Crossan: fd'Pay ❑ Nay Commissioner Norman E. Feder: U-1—ay ❑ Nay Commissioner John 0. McGowan: [;Hay ❑ Nay Commissioner J. Christopher Lombardo EY ray ❑ Nay Duly passed on this 28th day of September, 2017 by the Board of Fire Commissioners of the North Collier Fire Control and Rescue District. Resolution 17-022 September 28, 2017 Page 3 of 3 i T y r RESOLUTION 17-023 A RESOLUTION OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT OF COLLIER COUNTY FLORIDA, ADOPTING THE FINAL LEVY OF AD VALOREM TAXES FOR THE BIG CORKSCREW ISLAND SERVICE DELIVERY AREA FOR FISCAL YEAR 2017-2018, 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 28, 2017 adopted Fiscal Year 2017-2018 Final Miilage 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 $1,509,823,359; Resolution 17-023 September 28, 2017 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 2017-2018 operating millage rate for the North Collier Fire Control and Rescue District, Big Corkscrew Island Service Delivery Area, is 3.50 mills per $1,000.00, which is more than the rolled -back rate of 3.2268 mills per $1,000.00 by 8.47%. 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 C R wss,�� who moved its adoption. The motion was seconded by Commissioner Lo M g PI, (DO , and the Vote was as follows: Commissioner M. James Burke: ❑ Yay M- iy Commissioner Christopher L. Crossan: G?la-y ❑ Nay Commissioner Norman E. Feder: 121a ❑ Nay Commissioner John O. McGowan: [Kay ❑ Nay Commissioner J. Christopher Lombardo V ay ❑ Nay Duly passed on this 28th day of September, 2017 by the Board of Fire Commissioners of the North Collier Fire Control and Rescue District. Resolution 17-023 September 28, 2017 Page 3 of 3 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT RESOLUTION 17-024 A RESOLUTION OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT OF COLLIER COUNTY, FLORIDA, IMPOSING TENTATIVE IMPACT FEE RATES FOR THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT FOR FISCAL YEAR 2017-2018; 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 and WHEREAS, impact fees must satisfy a dual rational nexus test to be constitutional; 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 Resolution 17-024 September 21, 2017 Page 2 of 5 WHEREAS, the new impact fee rates established by Resolution 16-017, and amended by Resolution 16-040, were adopted and noticed in compliance with Section 163.3180, Florida Statutes; 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 27, 2016; 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 28, 2017 for Fiscal Year 2017-2018 are the impact fee rates established by Resolution 17-024 in compliance with Section 163.31801, Florida Statutes NOW, THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT of Collier County, Florida, that the final rates for impact fees for Fiscal Year 2017-2018 are the impact fee rates adopted in Resolution 17-017, which are as follows: ReskkneW. 210 Single - Less than 4,000 sf du 1.71 $598.26 - 4,000 sf or greater du 1.95 $682.23 220/222/2 30/232 Multi -Family du 0.87 $304.38 240 Mobile Home / RV (Tied Down) du 1.33 $465.31 Tic -*04 6000. 310/311 Hotel room 0.81 $283.91 320 Motel room 0.76 $266.38 251/253 Assisted Living Facility (ALF)/Retirement Community du 1.00 $350.50 620 Nursing Home bed 1.05 $368.03 ftavalfoak 416 RV Park site 0.50 $175.25 420 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 5.981 $2,095.99 n/a Dance Studios/Gyms 1 1,000 sf 1 2.22 $778.11 lnseltutrbns: Resolution 17-024 September 21, 2017 Page 3 of 5 520 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 Colle a 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 $480.19 710 Office 6,000 sf or less 1,000 sf 1.00 $350.50 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 iPeGotL 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 2.34 $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 5.4A $1,917.24 853 Convenience Store w/ Gas Pumps: 4 or less fuel positions fuel pos. 4.35 $1,524.68 5-6 fuel positions fuel pos. 3.70 $1,296.85 7-8 fuel positions fuel pos. 3.29 $1,153.15 9-30 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 pas. 2.59 $907.80 862 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 jAutomated Car Wash 1,000 sf 1.76 $616.88 Resolution 17-024 September 21, 2017 Page 4 of 5 n/a ILuxury Auto Sales I 1,000 sf 1 1.03 $361.02 hwuswd., Commissioner Norman E. Feder: M-Ya�y7 ❑ Nay Commissioner John O. McGowan: 110 Light Industrial 1,000 sf 0.69 $241.85 140 Manufacturing 11000 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 L m&apn who moved its adoption. The motion was seconded by Commissioner �U(�.�e , and the Vote was as follows: Commissioner M. James Burke: 133 ay ❑ Nay Commissioner Christopher L. Crossan: E&Ya—y ❑ Nay Commissioner Norman E. Feder: M-Ya�y7 ❑ Nay Commissioner John O. McGowan: UK7ay ❑ Nay Commissioner J. Christopher Lombardo : ❑ Nay Duly passed on this 28th day of September, 2017 by the Board of Fire Commissioners of the North Collier Fire Control and Rescue District. Resolution 17-024 September 21, 2017 Page 5 of 5 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT i. -i. k-nnat,vpner wrnuaruv RESOLUTION 17-025 A RESOLUTION OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT OF COLLIER COUNTY FLORIDA, ADOPTING THE FINAL BUDGET FOR THE NORTH NAPLES SERVICE DELIVERY AREA GENERAL FUND FOR FISCAL YEAR 2017-2018; PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the North Collier Fire Control and Rescue District of Collier County, Florida, on September 28, 2017 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 final appropriations for the North Naples Service Delivery Area in the amount of $29,046,449 and final revenue estimates in the amount of $30,614,344 for the General Fund for the Fiscal Year Fiscal Year 2017-2018; and 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 2017-2018 Final Budget for the General 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 LO m &0'00 who moved its adoption. The motion was seconded by Commissioner Ckssa>y , and the Resolution 17-025 September 28, 2017 Page 2 of 2 Vote was as follows: Commissioner M. James Burke: Commissioner Christopher L. Crossan: Commissioner Norman E. Feder: Commissioner John O. McGowan: Commissioner J. Christopher Lombardo ❑ Yay ❑ Nay ❑ Yay ❑ Nay ❑ Yay ❑ Nay ❑ Yay ❑ Nay ❑ Yay ❑ Nay Duly passed on this 28th day of September, 2017 by the Board of Fire Commissioners of the North Collier Fire Control and Rescue District. NORTH COLDER FIRE //) / z M. Jameszwkm Christop . Crossan Nor4n Fe John O. McGowan LAND RESCUE DISTRICT RESOLUTION 17-026 A RESOLUTION OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT OF COLLIER COUNTY FLORIDA, ADOPTING THE FINAL BUDGET FOR THE BIG CORKSCREW ISLAND SERVICE DELIVERY AREA GENERAL FUND FOR FISCAL YEAR 2017-2018; PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the North Collier Fire Control and Rescue District of Collier County, Florida, on September 28, 2017 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 final appropriations for the Big Corkscrew Island Service Delivery Area in the amount of $5,529,687 and final revenue estimates in the amount of $5,311,591 for the General Fund for the Fiscal Year Fiscal Year 2017-2018; and 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 2017-2018 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 CRossp, 0 who moved its adoption. The motion was seconded by Commissioner N\ , C ) k tj and the y i Resolution 17-026 September 28, 2017 Page 2 of 2 Vote was as follows: Commissioner M. lames Burke: 0-Yay ❑ Nay Commissioner Christopher L. Crossan: tray ❑ Nay Commissioner Norman E. Feder: �ra'y ❑ Nay � Commissioner John O. McGowan: ❑ Nay Commissioner J. Christopher Lombardo ;/Yay ❑ Nap Y Duly passed on this 28th day of September, 2017 by the Board of Fire Commissioners of the North Collier Fire Control and Rescue District. NORTH COWER FIRE CONTROL AND RESCUE DISTRICT cuwui)*! Riseue X203.5 0 FISCAL YEAR 2017-2018 BUDGET FINAL BUDGET HEARING SEPTEMBER 28, 2017 a 9 North Collier Fire Control and Rescue District Fiscal Year 2017-2018 Budget TABLE OF CONTENTS GeneralInformation..................................................................................................... 3 GeneralFund Summary................................................................................................ 8 General Fund Summary Budget .......................... Impact Fee Fund Budget Summary ..................... Impact Fee Fund Budget ..................................... Inspection Fee Fund Summary ........................... Inspection Fee Fund Budget ................................ Line Item Budget .................................................. 2 .............................................. 14 .............................................. 20 .............................................. 21 .............................................. 22 ..................... 23 ..................... 24 9 North Collier Fire Control and Rescue District Fiscal Year 2017-2018 Budget BOARD OF FIRE COMMISSIONERS Norman E. Feder, Chairman J. Christopher Lombardo, Vice -Chairman Christopher Crossan, Treasurer M. James Burke, Commissioner John McGowan, Commissioner f Norman Feder Chris Lombardo Christopher Crossan M. James Burke 3 John McGowan 9 North Collier Fire Control and Rescue District Fiscal Year 2017-2018 Budget DISTRICT ADMINISTRATION James M. Cunningham Fire Chief Rita Greenberg Deputy Chief of Accreditation 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 Robert Smith Operations Chief 9 North Collier Fire Control and Rescue District Fiscal Year 2017-2018 Budget BUDGET PLANNING CALENDAR FISCAL YEAR 2017-2018 June 1, 2017 Estimated Preliminary Property Value Provided by Collier County Property Appraiser June 27, 2017 Budget Workshop #1 5:30 p.m. Station 45 July 13, 2017 Board of Fire Commissioners Establishe Preliminary Maximum Millage Rate for DR -420 at July 13, 2017 Regular Board Meeting August 10, 2017 September 21, 2017 (Rescheduled due to Hurricane Irma) September 28, 2017 Budget Workshop #2 1:30 p.m. Station 45 Tentative Budget Hearing 5:30 p.m. Station 45 Final Budget Hearing 5:30 p.m. Station 45 5 0 North Collier Fire Control and Rescue District Fiscal Year 2017-2018 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. "Honor, Service, Pride" 6 North Collier Fire Control and Rescue District Fiscal Year 2017-2018 Budget NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT 9 �-, 140 ASSISTANT CHIEF _ _ ASSISTANT CHIEF _ ASSISTANT CHIEF R PREVIFE ENTION OPERATIONS '"""' EMSfMINING i �r.re fx.w.rwi IMM—wT a am,uoo A4WT 11,-S C4"" rnNr nmcs.r li wows I wwo.r �1 �Ti "�. I i� """' �.r.r ern,• un+.. c.rdw Lw� 71CpLwn ....,.� tn/ns, 4Wor [iWaw. L Lie" -m Tnwnelsl YlIb1TOMM'/tMrldhrf�rW�uNOA SAr�pla CYnkMb f�lyl Gra Ours FIRE CHIEF ak..a Fwiu4s -- i ' CHIEF FINANCIAL OFFICER � DEPUTY CHIEF tapcin EXECUTIVE ACCREDITATION DIRECTOR De'D�tY Dire[tur of fYrWnce ASSISTANT CHIEF FLEET & j i �_m 7 M+'� AOCREDRATION 7 9 North Collier Fire Control and Rescue District Fiscal Year 2017-2018 Budget GENERAL FUND SUMMARY The General Fund Budget reflects a millage rate of 1.00 mils in the North Naples SDA and a millage rate of 3.50 mils in the Big Corkscrew SDA. North Naples SDA Property Values and Millage Rates D.UUW 4.5000 4.0000 3.5000 3.0000 2.5000 2.0000 1.5000 1.0000 0.5000 0.0000 c 2014-2015 2015-2016 1 2016-2017 2017-2018 ®Appraised Property Value $24,230,360,813 $26,147,933.475 $28.533.716,727 $30.842.221,363 —m--Millage Rate 1 0.9500 0.9500 0.9500 1.0000 $35 000.000,000 $30.C*O 000,000 $25 WO ",000 $20 WO, LW. 000 $15,000,000,000 $10,000,000,000 $5,000,000,000 North Collier Fire Control and Rescue District Fiscal Year 2017-2018 Budget Big Corkscrew SDA Property Values and Millage Rates 4.5000 40000 3.5000 30000 2.5000 2.0000 1.5D00 1 0000 0.5000 0.0000 2014-2015 2015-2016 1 20167017 1 2017-2018 ®Appma-d Property Value $1,036,864.318 $1,180,436,524 $1,307,618436 $1,509,823,359 o- Millage Rafe 3.5000 3.4500 3.4500 3 5000 $1,600,000,000 $1,400,000,000 $1,200,000,000 $1.000,000,000 $800,000,000 $600,000,000 $4 D0, D00, 000 $200,000,000 $- 9 North Collier Fire Control and Rescue District Fiscal Year 2017-2018 Budget GENERAL FUND REVENUE Total General Fund revenue for the North Collier District is $35,925,935, or 9.93% 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. The Board decided to levy millage rates of 1.00 in the North Naples Service Delivery Area and 3.50 in the Big Corkscrew Island Service Delivery Area following the financial impact of Hurricane Irma and the anticipated loss of an estimated $1 million in Ad Valorem revenue with the institution of the increased homestead exemption created during the 2017 legislative session which will be placed on the 2018 General Election ballot. As noted below, Ad Valorem revenue constitutes 95% of General Fund revenue. ,<__.00o,o00 SS 00",003 52-5,000,000 - 0; ;.;OO' OOS General Fund Revenue Ac valcrem Inte,est Fees for Service Other Income ■ General Fund Revenue 10 9 North Collier Fire Control and Rescue District Fiscal Year 2017-2018 Budget GENERAL FUND EXPENSES Total budgeted expenses for the North Collier District are $34,576,136, or 2% less than the prior fiscal year. • Personnel expenses constitute 83% 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 2017-2018 budgeted personnel expenses reflect a decrease of $248,446 as compared to the prior fiscal year. This decrease is possible even though the Collective Bargaining Agreement requires increases to bargaining unit employee wages, because 12 firefighter positions budgeted in the 16-17 fiscal year to staff a new station were not filled, several vacated positions were not backfilled, and the completion of the Early Retirement Incentive initiated October 1, 2016. • Operating expenses represent those costs associated with operating and maintaining the District's facilities, equipment, apparatus and services. Operating expenses contained within the 2017-2018 budget reflect an increase of $128,475 or 3% as compared to the prior year. This increase is due to contractual or external increases, including the cost of fuel, auto, liability and property insurance, fees payable to the Collier County Tax Collector, increases in professional fees to include a fire assessment fee study and the FGCU Wage and Benefit Study, and increases in the cost to maintain the District's computer network system. • 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 a 75' ladder truck approved by the Board at the April 20, 2017 meeting. Total Debt Service for 2017-2018 is $519,775, representing an increase of $211,034 due to the addition of the ladder truck lease. • 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 2017- 2018 budget represent a decrease of $900,084 as compared to the 2016-2017 budgeted amount. The decrease is the result of the deletion and deferment of multiple capital purchases in an effort to reduce overall General Fund costs. 11 0 North Collier Fire Control and Rescue District Fiscal Year 2017-2018 Budget GENERAL FUND EXPENSES General Fund Expenses ■ Personnel ■ Operating ■ Debt Service ■ Capital 12 North Collier Fire Control and Rescue District Fiscal Year 2017-2018 Budget RESERVES Assigned Reserve Caegonit Budgeted Balance 9-30-16 C. ism Awlmb 142 I'm Addition to or (use) of Reserve Assigned Reserves Reallocated 17- i6 Reserve Balance 9.3D-18 Operating Reserve -is Quarter eases $ 7,250,000 $ 7,250,000 Minimum Operating Reserve Per Policy S 2,600,000 $ 2,600,000 Health insurance Oalm Reserve S 328,085 $ 21,915 $ 350,000 Apparatus Lease Pay Off $ 1,351,499 $ 1,351499 ALS/Medical Equipment Fire Prevention Bureau $ 274,242 $ (7,197) S 267,045 Station improvements i Equip. S 64,087 5 4,518 $ 68,605 St. #461mprovements $ 20,936 S (20,936) $ TOTAL ASSHMED RESIERA $ 10,537,350 $ 1,356,996 S (7,197) $ 11,887,149 RESERVE SUMMARY Establishment of Lease Pay Off Reserve $ 1,351,499 Allocation of Existing Reserve $ (7,197) Increase to Health Insurance Claim Reserve $ 21,915 Addition to Station Improvements $ 4,518 Use of St. 46 Improvement Reserve $ (20,936) Total Addition to Reserves 17.18 S 1,349,799 13 GENERAL FUND-2017-2018 Amended Amended Percentage of - Bud 16-17 Estimated B t6-17 E49matW 8 16.17 Difference 16-17 Difference 16-17 p17 t NN SDA 9.30-17 NN SDA Be SDA 9.30.17 Be SDA Nord) Collier vs/ 17-18 vs. 17-18 Balance Forwartl-Assigned IS 11.450923 S 11,450,923 $ 1,831,665 S 1,831,665 S 13,282,588 Balance Forward-Unassi netl - S 11,450,923 S 11,450,923 $ 1,831,665 E 1,831,865 S 13,282,588 - 1 S 25,751,679 f 25,751,679 S 4325,186 $ 4,325,186 E 30,076865 $ 4243.4013 14.11% 1 2 C.C.-Ad Val. over 95% $ 19,185 $ 375,144 $ - $ 69,745 E 19,185 1 51 2 3 Interest-General $ 49,500 $ 34,500 r S 500 $ 3,000 r $ 50,000 r1 S 72,500 -25.00% 3 4 Interest-CD $ 20,000 $ 10,000 S 20,000 r $ 0.00% 4 5 Interest-Ad Valorem S 1 650 $ 282 S S 5 Fire Watch and Spec. Event 6 Fees $ 50,000 S 50,000 $ 15,DOD S 15,000 $ 65,000 S 15,00D 23.08% 6 7 Omupatimal Lic. Fees see If,. 10 see line 10 - see line 10 see line 10 see line 10 7 8 Flow Test see line 10 see line 10 see line 10 see line 10 see line 10 8 9 Hrant Maintenance Fees see line 10 see line 10 see line 10 see line 10 - see If" 10 9 Ire Prevention .I Services (Formerly lines 13, 10 14, 15, 16, 21, 28,33 $ 700,000 $ 482,474 S 150 $ 150 S 700,150 S 204,727 -29.24% 10 17 Service Fees-Other see line 10 see line 10 - see lin¢ 10 see line 10 -asissmi 11 12 State & Federal Grants $ 537,500 $ 460,510 S 537,500 $ 537,500 S 1,075000 r E 664,000 fi1.77% 12 State Revenue Sharing FF 73 Su lemental S 48,834 $ 48.830 S 7,976 S 8500 f 58,870 S 8,231 -14.49% 17 14 Key Boxes see line 10 -lin 10 - see line 10 see line 10 see line 10 - 14 15 Reins tion Fees $ 100 $ S 100 15 16 Rental - Celi Tower $ 60,000 S 60,000 $ 77,500 S 77,500 r r t r S 137,500 S 35,995 18 17 Station Rental-EMS $ 38,310 $ 38,310 E 38,310 $ 3,345 17 18 Other Rental $ 65,000 S 65,0130 f 65,000 $ 23,000 35.38% 18 19 Donalions IS Grants $ 1,000 $ 11,250 S 1,000 r S 7,000 700.00% 19 20IDisposition of Fixed Assets $ 34 000 $ $ 20 Fire Inspection Fees-Existing Zt Bltl s. see line 10 see line 10 see line 10 see line 10 - see line 10 - 21 22 Miac, Revenue $ 150,000 $ 100,000 f 10,000 S 10000 S 160,000 f 60,000 22 23 Mist. Rev.-Refunds/Reimb. S 75.000 S160,556 I S 40 S 75,000 S 50,000 23 24 Fire Training Center Fee $ 50,000 S 23,587 Irr $ 50,000 $ (25,0001 24 25 Trainin Fees S 10,000 25 26 Reimbursement-Overtime S 90.000 S 20,000 S 90,000 S 60.000 X6.67% 26 False/Malfunctioning Alarm 27 Fees see line 10 see line 10 see line 10 see line 10 - see line 10 27 28 IFCD Interlocal A regiment r t+r S 30 000 100.00% 28 TOTAL INCOME S 27,706108 $ 27.727,494 $ 4.973.812 f 5048903 S 32679920 141 Health Plan Physician - Clinic :and Employes Is ant Recognition Percentage of Budget 18.17 surAgm Budigat 18.17 8~ 18.17 - Difference 16-17 Difference 16-17 NN SDA 430-1 NN S A North CoMer vsi 17-18 vs. 17-18 112 Office E ui ment-Prevention $ 860 $ 2,311 : $ 140 $ 378 S 1,000 $ 0 0.00% 112 113 Fire Equipment $ 101,347 $ 101,347 E 16553 $ 16,553 S 117,900 r E 18700 -15.86% 113 114 Shop Equipment & Supplies E 19,341 E 13,553 r $ 3,159 E 2,214 • • r S 22,500 r S 3,000 -13.33% 114 Warehouse/Logistics 115 Supplies/Eq Supplies/E S 5,158 E 5,472 E 842 E 894 S 6,000S r 6,500 108.33% 115 Professional& other fees S $ 116 Professional $ 202,006 f 210,311 $ 32,994 $ 34,350 S 235,000 r $ 203,000 86.38% 176 117 Property Appraiser's Fees E 217,044 $ 217,044 $ 35,450 S 35,450 $ 252,494 S 0 0.00% t17 118Collector's Fees $ 522,617 $ 522,617 $ 85,360 E 85,360 $ 607,977 - : S 87,371 14.37% 118 119 Auditor E 68,768 $ 62,587 $ 11,232 S 10,223 E 80,000 S 0.00% 179 120 Intentional) Left Blank $ $ S 120 Miscellaneous S S 121 Water/Sewer Fee St 44 $ 5,587 f 6,317 r $ 913 $ 1,032 S 6,500 f 1,069 16.45% 127 122 Travel& Per Diem $ 32,683 E 29,448 E 5,317 S 4,809 S 38,000 r S 28.000 -73.68% 122 123 PIO/Communi Outreach E 2,837 1 E 2,837 S 463 E 463 S 3,300 • S 2400 72.73% 123 124 Intentional) Left Blank $$ 124 125 Vehicle Fuel/Oil E 150,430 S 191,523 $ 24,570 $ 31,221 E 175,000 S 13,736 7.85% 125 Training and Education 126 Courses and Programs S 179,090 S 175,079 - f 29,226 $ 28,596 $ 208,316 r E 6,916 3.32% 126 127 Training Su lies/E ui ment $ 14,183 $ 14,183 $ 2,317 $ 2,317 E 16,500 r S 3,000 -18.18% 127 128 Miscellaneous $ 8,596 E 8,596 E 1,404 E 1,404 S 10,000 r S 0.00% 126 129 Subscri tion/Dues S 6,928 S 8,298 S 7,132 E 1,355 r S 8,060 S 7,555 93.73% 129 130 Subscription/Dues Prev $ 516 $ 1,396 S 84 S 228 S 600 r S 0.00°h 130 131 Legal Advertisements $ 8,596 $ 6,877 $ 1,404 S1,123 S 10,000 • $ 2,000 -20.00% 131 132 Dive Team $ 6,266 f 6,266 $ 1,023 S 1,023 S 7,289 r $ 5,489 -75.31% 132 Fire Prevention Materials & 133 Su lies E 47,278 $ 35,842 S 7,722 S 5,854 $ 55,000 r E 25,000 i5.45°h 133 134 Haz Mat E 13,754 $ 4,298 E 2 246 E 702 $ 16,000 IllE 15,000 -93.75% 134 135 Technical Rescue E 8,725 $ 4,296 S 1,425 f 702 f 10,150 r E 7,150 -70.44% 135 136 KA Team S S 136 137 Boat Team E 4,974 S 4,974 S 816 S 876 S 5,790 r S 1,490 -25.73% 137 138 CERT Team $ 11,605 $ 7,762 S 1,895 t 7,267 S 13,500 S 2,500 -16.52% 138 139 Contingencies $ f S f 139 Total Op. Esp. $ 4,158 788 f 1786 565 '. S 679 278 S 867 778 - S 4,838 004 TOTAL OPERATING 8 PERSONNEL EXPENSES $ 28,827,599 S 28,907,887 S 5,057,234 S 5,125,750 $ 33,884,833 S 119,972 -0.35% Prior Year Fund Balance E 11,450,923 S 11 450,923 r rr E 1,831,665 $ 1,831,665 $ 13,282,588 r Total Income E 27,706,108 S 27,727494 E 4,973,812 E 5,046,903 $ 32,679,920 Total Personnel & Operating Expenses E (28,827,599) S (29.207,665) $ 5,057,234 f (5,125,150) S (33,884,833) . Total Cash Reserve S 10,329 432 S 9 970,732 S 1,748,243 S 1 753,118 S 12,077 675 AMWKWAmantlW - Amended Percentageof 1617 EWmataA B 1.617 E,Wma/eC 8 N 16-17 Difference 16-17 Difference 16-17 NN 430-1t8d 17 BC SDA Nw6t CaMNt vs! 17-18 vs. 17-18 Debt Service Equipment and Apparatus 140 Lease Principal E 235,456 E 235,456 S 38,457 E 38,457 S 273,913 E 156,113 56.99% 14D 141 ^ E 64,322 E 64.322 S 10,506 E 10,506 f 74,828 $ 14,921 141 Total Dabt Service f 299.778 299 40 983 $ 48,983 348,741 r Capital Station Improvements & 160E ui $326,433 S 303,645 $ 53,317 E 49,595 E 379,750 + S 315,750 .63.15Yo 180 161 Fire antl Rescue E ui . $ 180,689 $ 160,776 r E 29,511 S 26,280 + $ 210,200 r $ 160,200 -76.21% 161 162 Protective Gear $ 138.396 $ 102,768 r $ 22,604 S 16785 + E 161,000 r E 61000 -37.89% 162 163 Medical Equipment S 73,066 S 73,066 $ 11,934 f 11,934 $ 85,000 $ 85,000 -1 DO.00% 163 164 Communication Equip S 8,596 $ 8,596 f 1,404 S 1,404 $ 10,000 S 10,000 -100.00% 164 165 Mee Equipment S 1,908 $ 312 E S 185 166 Com uters $ 146.132 $ 93,445 S 23,868 E 15,263 $ 170,000 + $ 105,000 .61.76% 166 167 TRT f 9,713 $ 9,713 - $ 1,587 $ 1,587 $ 11 300 E 11,300 -100.00% 167 168 Boat Team E 35,67315 2,050 S 5,827 E 1,762 E 41,500 E 41,500 -100.DO% 168 169 Training Equipment S S S $ 189 170 Vehicle Purchase $ 34,879 E 15,942 - S 5,696 S 2,768: S 40575 r S 30,575 -75.35% 170 171 ShopEquipment S 62,386 S 62,386 f 10,190 $ 10,190 S 72,576 S 72,576 100.00% 171 172 L isbc;:arehouse $ S S - $ 172 173 HazMat Team $ 5,673 S $ 927 S 6,500 E 6,600 -100.00% 173 174 Fire Apparatus $ $ 174 175 Dive Team $ 2,650 $ E 433 $ 3,083 - E 3,083 100.00% 175 176 Fire Prevention $ - $ E - $ S $ 176 177Communi Outreach E - $ S - S r S r $ 177 178 ^ f - $ S - $ S S 178 Total Capital Outlay f 1,024,286 f 834295 S 167,298 S 137,860 $ 1,191,554 Cash Reserves Betore Capital and Debt Service Purchases S 10,329,432 f 9,970,752 S 1,748,243 $ 1,753,418 S 12,077,675 Debt Service - Capital Equipment E 299,778 $ 48,963 $ 48,963 $ 348,741 Capital Purchases E (1.024,286) E 834,295 + E {167,298) E 1137,8601 + $ 11,191,584) Endma Cash Reserve S 9,005 358 S 9,136 457 S 1,531.982 $ 1 566,595 $ 10,537,350 Personnel 8 OperatingEx uses E 26,827,599 M $ 5,057,234 $ 5,125,150 S 33,884,833 Debt Service $ 299,778 E 48,963 $ 48,963 E 348,741 Capital $ 1,024,286 Holm 5 167,298 E 137,860 $ 1,191,564 TOTAL EXPENSES f 30,151,663 S 29207,685 f %M.495 $ 5311,973 S 35,425,158 $ 849,022 -2.40% 9 North Collier Fire Control and Rescue District Fiscal Year 2017-2018 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 recognized a significant increase during the 2014-2015 and 2015- 2016 fiscal years as a result of the growth in the District. However, with the adoption of the new rate structure, revenues decreased by 35 per cent in the 2016-2017 fiscal year. As such, budgeted impact fee revenue for the 2017-2018 year is based on current year actual receipts and recognizes the decrease resulting from the implementation of the new impact fee rate structure. The Board has engaged the firm that conducted the impact fee rate study to review updated data to determine if the rates should be adjusted in the future. Impact Fee Budget Highlights: o Emergency traffic signal for Station #42 (re -budgeted from 2016-2017) o Debt service for property for a new station o Allowance for construction in progress PLO NORTH COLLIER FIRE CONTROL & RESCUE DISTRICT IMPACT FEE FUND BUDGET - 2017-2018 North Collier Fire Control & Rescue District INCOME Amended Budget Estimated 9-30-17 Final Budget 17 - 18 16-17 1 Impact Fees $ 2,000,000 $ 1,300,000 $ 1,300,000 2 Other 3Interest $ 1,000 $ 6,598 $ 6,000 TOTAL INCOME $ 2,001,000 $ 1,306,598 $ 1,306,000 EXPENSES 1 Collection Fees $ 71,000 $ 71,000 $ 71,000 2 Interest to General Fund $ - 31 Repayment to General Fund $ - 4 Debt Service Principal $ 57,500 $ 57,500 $ 57,500 5 Debt Service Interest $ 17,250 $ 17,250 $ 17,250 6 Construction in Progress $ 1,050,000 $ 150,000 $ 1,050,000 7 Station Construction Office Equipment & Station 81 Equipment $ 75,000 9 Emergency Signal - St. 42 $ 400,000 $ 400,000 10 Apparatus 11 Protective Gear $ 50,000 12 Fire Equipment $ 75,000 Total Expenses $ 1,795,750 $ 295,750 $ 1,395,750 Fund Balance (Deferred Revenue ) at 9-30 $ 1,458,502 $ - $ 877,666 Income $ 2,001,000 $ 1,306,598 $ 1,306,000 Expenses $ (2,581,836) $ (295,750) $ (1,595,750) Fund Balance (Deferred Revenue ) at 9-30 $ 877,666 $ 1,010,848 $ 587,916 21 BJB/bb 8-15-17/9-19-17 9 North Collier Fire Control and Rescue District Fiscal Year 2017-2018 Budget INSPECTION/PLAN REVIEW FEE FUND BUDGET SUMMARY 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 recognized a significant increase during the 2014-2015 and 2015-2016 fiscal years, but were somewhat reduced in the 2016-2017 fiscal year. As such, projected revenue for this fund reflects a modest decrease of 2 per cent. Expenses for the 2017-2018 year reflect a decrease of less than one per cent. 22 NORTH COLLIER FIRE CONTROL & RESCUE DISTRICT INSPECTION FEE FUND 2017-2018 Amended Budge Estimated Final Budget Variance Percent of 2016-2017 Seipt.30,2017 2017-2018 16/17 vs. 17/18 Variance INCOME 1 Inspection Fees $ 1,000,000 $ 850,000 $ 980,000 $ (20,000) -2.00% 2 Plan Review Fees $ 1,000,000 $ 850,000 $ 980,000 $ (20,000) -2.00% 3Interest $ 2,000 $ 1,000 $ 2,000 $ - 0.00% Total Income $ 2,002,000 $ 1,701,000 $ 1,962,000 $ 40,000) -2.00% Personnel Expenses 4 Salaries $ 1,209,508 $ 1,069,072 $ 1,230,430 $ 20,922 1.73% 5 Professional Pay $ 6,000 $ 9,000 $ 9,600 $ 3,600 60.00% 6 Overtime $ 30,000 $ 10,000 $ 50,000 $ 20,000 66.67% 7 Sick Leave Pa $ 25,000 $ 20,000 $ 25,000 $ - 0.00% 8 Social Security $ 95,891 $ 81,784 $ 103,891 $ 8,000 8.34% 9 Retirement - FRS $ 84,200 $ 80,912 $ 98,877 $ 14,677 17.43% 10 Retirement - 175 $ 55,700 $ 56,700 $ 55,700 $ - 0.00% 11 Disability Insurance $ 10,000 $ 10,000 $ 10,000 $ - 0.00% 12 Worker's Compensation $ 38,812 $ 20,000 $ 42,195 $ 3,383 8.72% 13 Life/Health Insurance $ 198,210 $ 189,270 $ 198,210 $ - 0.00% 14 Employee Physicals $ 1,000 $ 1,000 $ 1,000 $ - 0.00% Total Personnel Expenses $ 1,754,321 $ 1,547,738 $ 1,824,903 $ 70,582 4.02% O eratin Ex enses 16 Telephone $ 1,000 $ 1,000 $ 1,000 $ - 0.00% 17 Utilities $ 2,500 $ 2,500 $ 2,500 $ - 0.00% 18 Office Supplies/ Equipment $ 2,000 $ 2,000 $ 2,000 $ - 0.00% 19 Uniforms $ 1,000 $ 1,000 $ 1,000 $ - 0.00% 20 Rent - Collier County Lease $ 50,000 $ 50,000 $ 50,000 $ - 0.00% 21 Fire Prevention Materials $ 5,000 $ 21,177 $ 5,000 $ - 0.00% 22 Dues & Subscription $ 6,900 $ - $ 6,900 $ - 0.00% 23 Computer Software/Main $ 76,177 $ - $ 40,000 $ (36,177) -47.49% 24 Travel & Per Diem $ 6,000 $ 7,250 $ 10,000 $ 4,000 66.67% 25 Training $ 25,000 $ 3,000 $ 20,000 $ (5,000) -20.00% Total Operating Expenses $ 175,577 $ 87,927 $ 138,400 $ (37,177) -21.17% Capital Expenses 23 Vehicles $ 72,500 $ 72,500 $ 72,500 Total Capital Expenses $ 72,500 $ 72,500 $ - $ (398) TOTAL EXPENSES $ 2,002,398 $ 1,708,165 $ 1,963,303 $ (2,252) -0.11% FUND BALANCE (RESERVE) AT 10-01 $ 1,905 $ 9,070 $ 1,507 INCOME $ 2,002,000 $ 1,701,000 $ 1,962,000 EXPENSES $ (2,002,L98 )I 1._11,708,165) $ (1,963,303) FUND BALANCE 9-30 $ 1,507 1 $ 1,905 $ 204 BJB/bb 9-19-17 23 INCOME DETAIL The -District's Enabling Act grants the Board of Fire Commissioners the authority to assess a levy on property owners for fire protection, rescue and emergency service. The Collier County Property Tax Appraiser provides the appraised taxable value of all of the property within the District's boundaries. That taxable 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, or $3.75 for every $1,000 of appraised property value). This taxing rate is tentatively adopted 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 2017-2018 reflects an increase of 8% in the North Naples service delivery area's taxable property value and an increase of 15% in the Big Corkscrew service deliveray area's taxable property value. BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17 24 001-3110-001-000, 002-000, 003-000,120:001-3110-001-000, 002-000, 003-000 AD VALOREM NN SDA BC SDA North Collier Gross Taxable Value Per Form DR -420 (DRAFT = 80/6 Increase NN, 15% Increase BCI) $ 30,842,221,363 $ 1,509,823,359 Millage Rate - NN SDA 1.00, BCI 3.50 1.00 Mil 3.50 Mil $ 30,842,221 $ 5,284,382 $ 36,126,603 95% Allowable x 95% x 95% x 95% Prior Year Amended Budget 16-17 S 25,751,679 $ 4,325,186 $ 30,076,865 Estimated 9-30-17 $ 26 126,823 $ 4,394 931 $ 30,521,754 001-3610-101-000,102-000,104-000,120-3610101000 NN SDA BC SDA North Collier Collier County Ad Valorem Interest $ - $ - General Interest $ 33,500 $ 4,000 $ 37,500 CD Interest $ 20,000 $ - $ 20.000 Prior Year Amended Budget 16-17 1 S 69,500 $ 5001s 70,000 Estimated 9-30-17 1 $ 46,150 $ 282 56,000 BJB/bb 7-31-17/8-1517(9-19-17/9-2577 25 001-3420-903-000, 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 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. Prior Year Amended Budget 16-17 S 700,1001S 5,4501$ 705,550 Esiknaled 9-30-17 1 $ 482,474 S 1501$ 480,334 NN SDA BC SDA North C0111er Donations and CERT Grant $ NN SDA BC SDA North Collier Flow Test $ 18,825 $ $ 18,825 Occupational License Inspections $ 50,000 $ - $ 50,000 Hydrant Maintenance Fees $ 160,000 $ - $ 160,000 Service Fees - Other $ 17,598 $ - $ 17,598 Key Boxes $ 10,000 $ - $ 10,000 Inspection Fees - Existing Buildings $ 214,000 $ - $ 214,000 False/Malfunctioning Alarm Fees $ 25.000 $ 5 25,000 101,505 EMS Rental $ 41,655 $ - Prior Year Amended Budget 16-17 S 700,1001S 5,4501$ 705,550 Esiknaled 9-30-17 1 $ 482,474 S 1501$ 480,334 NN SDA BC SDA North C0111er Donations and CERT Grant $ 8,000 $ 8,000 State & Federal Grants $ 205,500 $ 205,500 $ 411,000 State Revenue Sharing - FF Supplemental $ 41,205 $ 7,374 $ 48,579 IFD Interlocal Agreement Fees $ 25,446 $ 4,554 $ 30,000 Miscellaneous Revenue $ 95,000 $ 5,000 $ 100,000 Miscellaneous Reimbursements/Refunds $ 120,000 $ 5,000 $ 125,000 Cell Tower Rent $ 51,505 $ 50,000 $ 101,505 EMS Rental $ 41,655 $ - $ 41,655 Other Rentals $ 42,000 $ - $ 42,000 Overtime Reimbursement $ 30,000 $ - $ 30,000 Training Fees $ 10,000 $ - $ 10,000 Fire Traininq Center Fees Fire Academies $ 25,000 $ - $ 25,000 TOTAL Prior Year Amended BudW 16-17 1 $ 1,115 644 1S 632.9761S 1,748 620 Estimated 9-30-17 1 $ 1,002,047 $ 641,640 1 $ 1,643,587 BJB/bb 7-31-17/8-15-17/9-19.17/9-25-17 26 001-3630-001-000 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 Prior Year Amended Budget 16-17 1 $ 50,000 1 $ 15,000 1 $ 65,000 Estimated 9-30-16 1 $ 70.000.1 $ 10,000 1 $ 80,000 BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17 27 I INCOME RECAP PROJECTED FUND BALANCE CARRIED FORWARD: Cash Reserve at 9-30-17 NN SDA SC SDA North ColWer Assigned (Projected) $ 9,005,368 $ 1,531,982 $ 10,537,350 PROJECTED REVENUE -1.00 MIL NN SDA, 3.50 MIL BC SDA AD VALOREM TAX REVENUE $ 29,300,110 $ 5,020,163 $ 34,320,273 ESTIMATED INTEREST $ 53,500 $ 4,000 $ 57,500 ESTIMATED FIREWATCH FEES $ 70,000 $ 10,000 $ 80,000 ESTIMATED OTHER INCOME -PREVENTION $ 495,423 $ - $ 495,423 ESTIMATED OTHER INCOME $ 695,311 $ 277,428 $ 972,739 TOTAL INCOME ESTIMATED $ 30,614,344 1 $ 5,311,591 1 $ 35,925,935 TOTAL FUNDS AVAILABLE FOR 2017-2018 $ 39,619 712 $ 6,843,573 $ 46,463,285 Total revenue Total ands -prior Year Amended BUdgat 16-17 $ 39,157 031 $ 6,805 477 4kMSQ8 BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17 28 EXPENSES Expenses of the General Fund are categorized as follows: Personnel Operating Debt Service Capital NN SDA BC SDA North Collier $ 24,145,752 $ 4,212,574 $ 440,873 $ 247,250 $ 4,652,631 $ 753,904 $ 78,902 $ 44,250 $ 28,798,383 $ 4,966,479 $ 519,775 $ 291,500 Prior Year Amended Budget 16-17 30151 663 $ 5,273,495 1 $ 35,425,158 Estimated 9-30-17 1 $ 29,207,665 1 $ 5,300,379 1 $ 34,508,044 The Board of Fire Commissioners has directed staff to prepare a budget that is at minimal cost neutral as compared to the 16-17 budget, incorporating methods to reduce long term costs in anticipation of future revenue reductions resulting from future increases in homestead exemptions. Personnel related expenditures constitute 83% of the total budgeted expenses for the 2017-2018 fiscal year as compared to 81 % in the 2016-2017 year, Total personnel expenses for 2017-2018 reflect a decrease of $248,446 (or less than 1 %) over the 16-17 year. Operating expenses represent those costs associated with operating and maintaining the District's facilities and operations. The operating expenses contained within the 2017-2018 budget represents an increase of $128,475 (or less than 3%) as compared to the prior year. 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 2018, and for lease to own purchases of 3 engines, 1 ladder and a tower. The Board has directed staff to establish a reserve fund for early payment of this debt to reduce long term expenses. 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 2017-2018 budget reflect a decrease of $900,084 (or 75%) as compared to the prior year. Total budgeted expenses of the General Fund for the fiscal year 2017-2018 reflect a decrease of $849,022 or 2% compared to the prior year. BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17 29 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 2017-2018 year are based on the funding of the positions identified below, which includes the reclassification of one existing employee to Assistant Chief of Operations/Special Teams. 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 0.50 Fire Chief 1 Deputy Chief 1 Chief Financial Officer 1 Assistant Chief -Fleet 1 Assistant Chief - EMSi raining 1 'Assistard Chief - OperallonVSpecial'Teams 1 Public Information Officer 1 Community Outreach - PART TIME 1 HR Generalist 1 Customer Service Representative 1 Accounts Payable/Receivable Accountant 1 Executive Director 1 Deputy Director of Finance 1 Executive Assistant 1 Administrative Assistant (1 PART TIME) 3 Facility Coordinator 1 Maintenance Technician 1 Lead Fleet Technician 1 Fleet Technician 4 Computer Network Administrator 1 Computer Network Technician 1 Technical Manager 1 TOTAL ADMINISTRATIVE PERSONNEL 27 FIRE PREVENTION FUNDED BY GENERAL FUND: Assistant Chief - Fire Prevention and Life Safety (50%) 0.50 Fire Marshal/Battalion Chief of Prev. (50%) 0.50 Deputy Fire Marshals/Captain of Prev. 2 Fire Inspectors/Lieutenants of Prevention 1 Fire Inspector 1 4 Inspector/Public Education 2 Administrative Assistant 1 BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17 30 FUNDED BY INSPECTION FEE FUND: Assistant Chief - Fire Prevention and Life Safety (50%) 0.50 Fire Marshal/Battalion Chief of Prev. (50%) 0.50 Deputy Fire Marshals/Captain of Prev. 3 Fire Inspectors/Lieutenants of Prevention 2 Inspector 1 3 Plan Reviewers 5 Administative Assistants 1 TOTAL FIRE PREVENTION PERSONNEL 26 Note: Positions funded by /nspecdon Fee Fund are Paid by Inspection Fees on New 186,779 Construction 1,230,430 TRAINING $ Battalion Chief of Training 1 Training Lieutenants 4 TOTAL TRAINING I I 1 5 LOGISTICS Captain of Logistics 1 Sworn employee assigned to Logistics 1 TOTAL LOGISTICS 2 OPERATI TOTAL SMFT EMPLOYEES 188 TOTAL EMPLOYEES I 1 1 226 NN SDA BC SDA North Collier $ 15,155,656 $ 3,024,826 $ 18,180,482 Prior Year Amended Budget 16-17 1 $ 15,745,826 1 $ 2,8U,264 1 $ 18,630,080 Estimated 9-30-17 1 $ 14,438,887 1 $ 27,1391$ 14,466,006 BJB/bb 7-31-17(8-15-17/9-19-1719-25-17 31 NN SDA BC SDA North Collier Salaries -Personnel $ 13,344,237 $ 2,388,181 $ 15,732,417 Salaries -Prevention $ 767,769 $ 137,405 $ 905,174 Salaries -Inspection Fee Fund $ 1,043,651 $ 186,779 $ 1,230,430 HARMONIZATION FUNDED BY BC $ 312,460 $ 312,460 :0 ,482 BJB/bb 7-31-17(8-15-17/9-19-1719-25-17 31 001-5220-011-000.120-5220-011-000 The Board of Fire Commissioners is a five member Board elected by the voters residing in the North Collier District. Each Commissioner must be a resident of the District. Effective with the 2016 General Election, one Commissioner is elected from the Big Corkscrew Island Service Delivery Area, and one Commissoiner is elected from the North Naples Service Delivery Area. The other three Commissioners are elected from the District at large. The two Commissioners elected from each service delivery area have an initial term of 4 years, as does one of the Commissioners elected at large. The other two Commissioners elected at large have an initial term of 2 years (with terms expiring November 2018). Effective with the 2020 General Election,all seats are elected at large. Following the 2018 election, all Commissioners will have a 4 year term. 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 $ 5,089 $ 911 $ 6,000 Vice -Chairman $ 5,089 $ 911 $ 6,000 Secretary/Treasurer $ 5,089 $ 911 $ 6,000 Commissioner $ 5,089 $ 911 $ 6,000 Commissioner $ 5,089 $ 911 $ 6,000 ..l 2017-2r 30.000, Prior Year Amended Budget 16-17 1 $ 29,02 S 4 739 S 33,751 Estimated 9-30-17 1 $ 29,0121 $ 4,739 J S 33 751 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 Total -Hea r - Prior Year Amended Budglot 16-17 $ 52,1411$ 81518 1 $ 60,657 E6#RWed 9.30417 $ 52,1411 $ 8,518 is 60,857 BJB/bb 7-31-17/8-15-17/9-1317/9-25-17 32 001-5220-022-008,120-5220-022-008 RETIREMENT - COMMISSIONERS - BUDGET LINE 67 As of June 1, 2003, all elected officials participate in the Florida Retirement System. The contribution rate is established legislatively, along with any percentage of employee contribution. The required employee contribution is currently 3%. NN SDA BC SDA North Collier Commissioners $ 10,807 $ 1,934 $ 12,741 TOTAL $ :0 Prior Year Amended Budget 16-17 $ 12,322 $ 2,012 1 $ 14,334 Estimated 9-30-17 1 $ 12,3221 $ 2,012 1 $ 14.334 BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17 33 001-5220-016-015-010 ON CALL PAY - BUDGET LINE 35 Members of the collective bargaining unit who are assigned to an on call status receive $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 SQA BC SDA North Collier Bargaining Unit Employees $ 14,419 $ 2,581 $ 17,000 Mechanics $ 6,786 $ 1,214 $ 8,000 TOTAL25,000 Prior Year Amended Budget 16-17 $ 14,31M $ 2,342 1 $ 16,680 Estimated 9.30-17 $ 21,266 $ 3.473 1 $ 24,739 001-5220-015-000, 002,120 -5220 - 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 $ 64,463 $ 11,537 $ 76,000 AA Degree $ 93,302 $ 16,698 $ 110,000 Fire Instructor/Fire Officer $ 8,724 $ 1,561 $ 10,285 Fire Investigator/Fire Inspector $ 4,750 $ 850 $ 5,600 MAKO Tech $ 2,239 $ 401 $ 2,640 Nozzle Tech $ 1,624 $ 291 $ 1,915 Other Incentives $ 6,107 $ 1,093 $ 7,200 Team Leaders $ 12,214 $ 2,186 $ 14,400 Asst. Team Leaders $ 8,957 $ 1,603 $ 10,560 Field Training Officers $ 29,687 $ 5,313 $ 35,000 GENERAL $ 256,800 PREVENTION $ 7,200 INSPECTION FEE FUND (See Insp. Fee Fnd. Bud) $ 9,600 • .0i Prior Year Amended Budget 16-17 $ 224,0061$ 36,5871$ 260,593 Estimated 9-30-17 1 $ 225,0721 $ 36,849 IS 261,921 BJB/bb 7-31-17/6-15-1719-19-1719-2517 34 001-5220-014-000,001,002,003,004,005.006, 007 008, 120-5220-014-000 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 operation 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 Held Over Radio Repair & Maintenance Air Compressor Repair Meetings Nozzle Repair General Operations (Including Staffing Maintenance) $ $ $ $ $ $ $ $ - 1,696 16,964 5,937 1,696 16,964 1,696 284,571 $ $ $ $ $ $ $ $ - 304 3,036 1,063 304 3,036 304 50,929 $ $ $ $ $ $ $ 2,000 20,000 7,000 2,000 20,000 2,000 335,500 TOTAL• •- • Estimated 9-30-17 FF Prior Year Amended B 16-17 $ 471,061 $ 76,9391$ 548,000 TOTALOVERTIME • . • - NN SDA Estimated 9-30-17 1 $ 660,3 5 $ 86,201 $ 646,516 40,000 NN SDA BC SDA North Collier TOTAL•VERTIME - PREVENTION $ 42.410 $ 7,590 $ 60,000 Prior Year Amended Budget 16-17 1 $ 42,9801$ 7,020 1 $ 50,000 Estimated 9-30-17 1 $ 202,7661 $ 33,1191$ 235,885 Variance -16-17 vs. 17-18 - r Prior Year Amended Budget 16-17 1 $ 55,8741$ 9,1261$ 65,000 Estimated 9-30-17 1 $ 23,0931 $ 3,771 $ 26,8641 r' TOTALOVERTIME • . • - NN SDA BC SDA North Collier F i 30,000, Prior Year Amended 16-17 $ 34,3841$ 516161$ 40,000 Estimated 9-30.17 $ 51,6901 $ 8 443 1 $ 60133 BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17 35 Overtime -Training NN SOA 8C i; -M Collier Mass Violence $ - $ Crisis Intervention Traiing $ 8,482 $ 1,518 $ 10,000 'TOTAL• 10,000 Prior Year Amended Bud 16-17 1 $ 52,8651$ 815351S 61,500 Estimated 9-30-17 1 $ 36,974 S 6,206 1 $43,180 Overtime -Special Teams S 38,682 IS 6,3181$ $ - Dive Team - 24 Hours/27 Members $ 25,140 $ 4,499 $ 29,639 HazMat - 32 Hours/35 Members $ 52,710 $ 9,433 $ 62,143 TRT - 40 Hours/30 Members $ 57,587 $ 10,306 $ 67,893 Boat Team - 25 Hours/16 Members $ 20,905 $ 3,741 $ 24;646 TOTAL• :0 $ 184,321 Prior Year Amtnded Spoget 16-17 $ 150,8981S 24,6461$ 175 544 Estimated 9.30-17 1 $ 150.8981 $ 24,646 IS 175,544 The financial provision for paramedic overtime training pursuant Paramedic • ____.0,222 $ 10,778 $ 71,000 TOTAL 17-18 PARAMEDIC OVERTIME $ 60,222 $ 10,778 $ 71,000 Prior Year Amended Budget 16.17 1 $ 61,0321S 9.901$ 71,000 Estimated 9-30.17 1 $ 35,9201 $ 4.739 1 $ 40,659 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. $ 25,446 $ 4,554 $ 30,000 • _ • _ u u: _. _ r rrr Prior Year Amended Budget 16-17 S 38,682 IS 6,3181$ 45,000 Estimated 9-30.17 $ 85.4701 $ 18,3271$ 103,797 BJB/bb 7-31-17/&1577/9-1317/9-2577 36 001-5220-015-005 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 BC SDA HazMat (35 Members) $ 8,906 $ 1,594 $ 10,500 TRT (30 Members) $ 7,379 $ 1,321 $ 8,700 Boat Rescue (16 Members) $ 4,580 $ 820 $ 5,400 Dive Rescue (27 Members) $ 5,598 $ 1.002 $ 6.600 TOTAL:• li Prior Year Amended Bud 16-17 1 $ 26,8201S 4,3801$ 31200 Estimated 9-30-17 1 $ 26.8201 $ 4,3801$ 31 200 001-5220-015-001, 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 $ 373,900 $ 66,916 $ 440,816 Prior Year Amended Budget 16-17 1 $ 360,8821$ 68,9431$77741-9-825, Estimated 9-30-17 360,8821 $ 58,9431$ 419,825 BJB/bb 7-31-17/8-15-1719-19-17t9-25-17 37 001-5220-015-003 006 • •PAYOUT -BUDGET 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 30th 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. Annual Sick Pav Out PrW YearArner~ded Budget 16-17 484,092 S 79,068 $ 563,160 EstMtlst•d 9.30.17 1 $ 484,092 79,0681$ 563160 Prior Year Amended Budget 16-17 $ 17,9891$ 2,9381$ 20,927 Estimated 9-90.17 $ 17,989 $ 2,938 $ 20,927 001-5220-015-004.120-5220- • •PAYOUT -BUDGET 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 Policy. NN SDA BC SDA North Collier $ 114,507 $ 20,493 $ 135,000 TOTALr r Out 135,000 Pry Year Amended 1BtKIW 16-17 $ 136,419 IS 22,281 S158.700 Estimated 9-30-17 1 $ 136,4191 S 64,4701$ 200,889 Note: 16-17 contained provision for early retirement participants' vacation pay out. BJB/bb 7-31-17/8-15-17/9-1317/9-2517 38 001-5220-022-000,002,003,004, 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 SOA BC SDA North Collier GENERAL FUND $ 483,214 $ 86,480 $ 569,694 PREVENTION $ 13,926 $ 2,492 $ 16,418 INSPECTION FUND (See Insp. Fee Fund Budget) $ 79,877 Prior Year Amended Budgot 16-17 $ 810,242 $ 132,3381$ 942,580 Estimated 9.30-17 $ 819,9661 $ 140,2221$ 960,1 Chapter 175 Firefighters' Pension All certified 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 Plan, which results in a reduction to the District's contribution rate. Additionally, the Board of Fire Commissioners agreed to pre -fund the District's contribution beginning with the 17-18 plan year. By pre -funding the annual contribution, the District will save between $40,000 and $100,000 in the contribution amount because the funds will be invested longer and the actuarial study can eliminate an interest charge for funding the plan quarterly. NN SDA BC SDA North Collier District contribution reflects 2017 receipt of State Premium Tax Fgunds of $1,818,352 Estimated Contribution Rate 2017-2018 based on current actuarial valuation - 22.60% GENERAL PREVENTION INSPECTION (See Inspection Fee Fund Budget) $ $ 2,013,132 146,270 $ $ 360,285 26,177 $ $ $ 2,373,417 172,447 55,750 • .. .t Prior Year Amended Budget 16-17 1 $ 932,1091$ 152,2431$ 1 084,352 Estimated 9-17 1 $ 1,798 026 1 $ 302,2191$ 2,100,245 BJB/bb 7-31-17/8-15-17/9-19-17/9-2517 39 401 Plan for General Employees and Elected Officials Ineligible for FRS Participation (2 General Employees and 2 Elected Officials) NN SQA SC SDA Horth Cow" Prior Year Amended Budget 16-17 $ 6,402 $ 2,434 1 $ 8,836 Estimated 9-30-17 1 $ 5,016 1 $ 778 $ 5,794 BJB/bb 7-31-17/8-15-17/9-1317/9-25-17 40 001-5220-021-000.001 Employers are required to pay social security taxes at the rate of 6.20% on all wages up to a maximum of $127,200 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 2017-2018 fiscal year NN SDA BC SDA North Colller GENERAL $ 1,174,844 $ 210,259 $ 1,385,103 PREVENTION $ 63,802 $ 11,418 $ 75,220 INSPECTION (See Inspection Fee Fund Budget) $ 82,569 Prior Year Amended Budgot 16-17 $ 1,279 417 $ 192,654 $ 1,472,071 Estimated 9-30-17 1 $ 1,169,852 $ 191,075 I $ 1,360,927 001-5220-024-000, 001, 120-5220-024-000 The District provides worker's compensation insurance coverage for all employees as required by law. One hundred percent of wages paid are subject to worker's compensation, except for overtime. Only two-thirds of overtime paid is subject to worker's compensation. NN SDA BC SDA North Collier GENERAL $ 739,049 $ 132,266 $ 871,315 PREVENTION $ 37,412 $ 6,695 $ 44,107 INSPECTION (See Inspection Fee Fund Budget) $ 42,195 Prior Year Amended Budget 16-17 $ 637,1591$ 97,7291$ 734,888 Estimated 9-30-17 732,9721 $ 148,9851$ 881,957 BJB/bb 7-31-17/&1517/9-1317/9-2617 41 001-5220-023-001,004 Pursuant to the Collective Bargaining Agreement and District Policies, short term (6 months) and long term disability insurance is provided for all 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. GENERAL PREVENTION INSPECTION (See Inspection Fee Fund) NN SDA BC SDA North Collier $ 59,011 $ $ 3,541 $ 10,561 $ 69,572 634 $ 4,175 - $ 5,914 TOTAL 17-18 SHORT/LONG TERM DIS $ 62,552 $ 11,195 $ 79,561 Prior Year Amended Budget 16-17 78,5161 $ 12,8241$ 91,3401 Estimated 9-30-17 $ 78,6161$ 12,824 $ 91,340 001-5220-023-000, 003,005, 120-5220-023-000 LIFE/DENTAUHEALTH 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 design to reduce costs for the District. By changing the plan design and moving to a high deductible platform, the District has saved over $3 million dollars over the last four years. The cost for the 2017-2018 health insurance coverage includes the District's funding of a Health Savings Account for employees. Prior Year Amended Budget 16-17 S 3,323,696 $ 528,7551$ 3,852,451 Estimated 9- Ill $ 5;0-2230113--- 516 339 $ 538 640 Variance - 96-17 vs. 17-18 0% BJB/bb 7-31-17/8-15-1719-1317/9-25-17 42 NN SDA BC SDA North Collier Annual Cost Annual Cost HEALTH, LIFE & DENTAL INSURANCE (includes Health Savings Account Funding Per Current CBA) General $ 2,787,652 $ 498,898 $ 3,286,550 Harmonization Costs $ 22,702 $ 22,702 Prevention $ 242,376 $ 43,377 $ 285,753 Commissioners $ 58,829 $ 10,528 $ 69,357 Inspection $ 201,708 Prior Year Amended Budget 16-17 S 3,323,696 $ 528,7551$ 3,852,451 Estimated 9- Ill $ 5;0-2230113--- 516 339 $ 538 640 Variance - 96-17 vs. 17-18 0% BJB/bb 7-31-17/8-15-1719-1317/9-25-17 42 001-5220-023-009 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 $2,500 per eligible employee funded by Ad Valorem revenue received in excess of that budgeted. Elgibility is established by Article 21 of the Collective Bargaining Agreement and District Policy Section 14. Current criteria requires an employee to have five years of service to be eligible for the District contribution in an annual amount not to exceed $2,500. The Fire Chiefs Employment Contract also provides for an annual contribution to his Post Employment Health Plan. NN SDA BC SDA North Collier TOTAL 17-18 BUDGET $ 22,901 $ 4,099 $ 27,000 r -r r.r� Variance - 16-17 vs. 17-18 8% 001-5220-023-002 ar �PRfTEE P:r,ti7t r_BeyA.us MEDICAL taart.iet*e�R�a 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. NN SDA BC SDA North Collier Anuual Physicals and Medical Clinic $ 171,336 $ 30,664 $ 202,000 •TAL 17-18 BUDGET $ 171,336 $ 30,664 4 202,000 Prior Year Amended BWW 16.17 1 $ 173,6391$ 28,361 $ 202,000 Estimated 9-30-17 S 173,6391 $ 28,361 $ 202,000 Variance - 16-17 vs. 17-18 0% NN SDA BC SDA North Collier ProgramUCF Mental Wellness 0•0 TOTAL 17-18 BUDGET $ 8,482 $ 1,518 $ 10,000 BJB/bb 7-31-1718-15-17/9-19.17/9-25-17 43 RETIREMENT RECOGNITION -BUDGET LINE 71 The 2017-2018 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 17-18 BUDGET $ 2,545 $ 455 $ 3,000 Prior Year Amended Budget 16-17 1 $ 2,5791S 421 IS 3.006 EsUMMed 9-30-17 1 $ 2,579 $ 4211$ 3.000 001-5220-025-000,120-520-025-000 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 2017-2018 budget contains provision for compensation for any former employees who may utilize unemployment benefits NN SDA BC SDA North Collier TOTAL 17-18 BUDGET $ 8,482 $ 11518 $ 10,000' Prior Year Amended 113909pt 16-17 1 $ 1,7191$ 281 $ 2,000 Estimated 9-30-17 1 $ .1 S - S BJB/bb 7-31-17/8-15-1719-1&17/9-2517 44 OPERATING EXPENSES 001-5220-045-000, 120-5220-045-000 nA:1tUrawA.jI'll PTU 1:1n1 -JI U atMatao 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%. NN SDA BC SDA North Caller Prior Year Amended Budget 1748 336,0571$ 54,8891$ 390,946 Estimated 9-30-17 ; 370,599 $ 54,360 5 424 959 001-5220-041-001, 002, 101, 102, 103, 104, 106,120-5220-041-001 The Communications budget lines provide for the District's expenditures for the repair and maintenance of all radios. NN SDA BC SDA North Colder Portable Radio Batteries $ 2,969 $ 531 $ 3,500 Replacement Battery Chargers $ - $ - VHF Mobile Racios $ - $ VHF Base Pagers Syste, $ - $ - VHF Portable Radios $ - $ - Station Chargers $ - $ - Repair & Misc. Expense $ 2,121 $ 380 $ 2,500 • i:•6,000 Prior Year /mended PM090 16-17 1 $ 23,5141$ 3,841 $ 27,355 Estimated 9-30-17 $ 15,672 $ 2,559 1 $ 18,231 BJB/bb 7-a1-1718-15-1719-1&17/9-25-17 45 001-5220-041-000, 001-5220-0041-111 - 121, 120-041-111-113 TELEPHONE -BUDGET 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. Prior Year Amended Budget 16-17 $ 249.062 $ 40,680 $ 289,742 Estimated 9-30-17 $ 332,076 $ 54,239 $ 386,315 BJB/bb 7-31-17/8-15-17/9-19.17/9-25-17 46 NN SDA BC SDA North collier Station 10 $ 2,545 $ 455 $ 3,000 Station 12 $ 2,545 $ 455 $ 3,000 Station 40 $ 4,285 $ 767 $ 5,052 Station 42 $ 1,951 $ 349 $ 2,300 Station 43 $ 2,341 $ 419 $ 2,760 Station 44 $ 1,951 $ 349 $ 2,300 Station 45 (Includes ethernet connections) $ 81,427 $ 14,573 $ 96,000 Station 46 $ 2,375 $ 425 $ 2,800 Station 47 $ 2,437 $ 436 $ 2,873 Station 48 $ - $ - Taylor Road Facility $ 509 $ 91 $ 600 Long Distance Service $ 6,107 $ 1,093 $ 7,200 Cell Phones, Data Lines, Network Access - Apparatus $ 205,714 $ 36,816 $ 242,530 Telephone Maintenance/Service $ 4,241 $ 759 $ 5,000 Miscellaneous (Including Other Locations) $ 848 $ 152 $ 1,000 • •C11113132; I Prior Year Amended Budget 16-17 $ 249.062 $ 40,680 $ 289,742 Estimated 9-30-17 $ 332,076 $ 54,239 $ 386,315 BJB/bb 7-31-17/8-15-17/9-19.17/9-25-17 46 001-5220-043-000 001 - 010 120-5220-043-001-004 NN SDA BC SDA North Collier UTILATIES-BUDGET LINE 83 25,446 $ 4,554 $ As with the provision for telephone services, the amount provided in the utilities budget line is determined by actual 147,587 current year expenses, as well as a known FP&L rate increase. 26,413 $ 174,000 Annual Inspection of Ladders, Aerial, Pumps $ 7,634 NN SDA 1,366 $ BC SDA North Collier Station 40 $ 14,348 $ 2,568 $ 16,916 Station 42 $ 7,634 $ 1,366 $ 9,000 Station 43 $ 14,765 $ 2,642 $ 17,407 Station 44 $ 16,026 $ 2,868 $ 18,894 Station 45 $ 74,005 $ 13,244 $ 87,249 Station 46 $ 23,860 $ 4,270 $ 28,130 Station 47 $ 6,279 $ 1 124 $ 7,403 Station 48 $ 20,789 $ 3,720 $ 24,509 NN Essential Services (Taylor Road) $ 19,001 $ 3,400 $ 22,401 Nursery Lane $ 551 $ 99 $ 650 Station 10 & Admin $ 25,351 $ 4,537 $ 29,888 BC Essential Services ("Station" 11) $ 424 $ 76 $ 500 Station 12 $ 7,119 $ 1,274 $ 8,393 Misc - Unforseen Costs Due to Vendor Adj. $ 4,241 $ 759 $ 5.000 TOTAL Prior Year Amended Budget 16-17 $ 237,542 1 $ 381798 $ 276,340 Estimated 9-30-17 1 $ 224,7991 $ 36.7171$ 261,516 001-5220-046-009, 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 five full-time EVT mechanics to service the fleet. The purchase of parts to accomplish these repairs, as well as other anticipated maintenance items and services are reflected in this expense line. Additionally, the cost fo rextemal repair services is included to provide for services which cannot be performed at our facility. Prior Year Amended Budget 16-17 1 $ 351,114711 67,3531$ 408.500 Eadmated 9-30-17 1 $ 313,7761 $ 51,2491$ 365,025 BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17 47 NN SDA BC SDA North Collier Outside Repairs -Apparatus $ 25,446 $ 4,554 $ 30,000 Apparatus Parts $ 147,587 $ 26,413 $ 174,000 Annual Inspection of Ladders, Aerial, Pumps $ 7,634 $ 1,366 $ 9,000 Rebuilds (Transmissions PU & R45) $ - $ - $ - Conversion of Div. of Forrestry Vehicles $ 16,964 $ 3,036 $ 20,000 Staff Vehicle Maintenance $ 42,410 $ 7,590 $ 50,000 TOTAL0• 000 Prior Year Amended Budget 16-17 1 $ 351,114711 67,3531$ 408.500 Eadmated 9-30-17 1 $ 313,7761 $ 51,2491$ 365,025 BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17 47 001-5220-046-010, 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. Prior Year Amended B~ 16-17 1 S 273,6 1 1 S 44.6891S 318,300 Estimated 9-30.17 S 275,24 1 $ 44,957 S 320.206 BJB/bb 7-31-17/8-15-1719-19-17/&25-17 48 NN SDA BC SQA NoRh Collier Maintenance -All Facilities Lawn Service - (Inc. spnnklers/weed/fert.) $ 61,240 $ 10,960 $ 72,200 Landscape Maintenance/Tree Trimming $ 11,875 $ 2,125 $ 14,000 Bay Door Service and Repair $ 8,482 $ 1,518 $ 10,000 Glass Replacement $ 848 $ 152 $ 1,000 Lift Station Service & Repair $ 3,393 $ 607 $ 4,000 Pest Control $ 7,634 $ 1,366 $ 9,000 Fuel Pump Service & Repair $ 1,696 $ 304 $ 2,000 Generator Repairs and Service $ 11,875 $ 2,125 $ 14,000 Fuel Tank Repair/Service $ 1,696 $ 304 $ 2,000 Lake Maintenance and Repair (St. 45) $ 1,696 $ 304 $ 2,000 Preserve Maintenance $ 8,482 $ 1,518 $ 10,000 Lawn Sprinkler Repair $ 848 $ 152 $ 1,000 Outdoor Electric Repair & Service $ 4,241 $ 759 $ 5,000 Miscellaneous Outside Repairs/Trg. Tower $ 6,786 $ 1,214 $ 8,000 Replace A/C Comp/Handler $ 5,937 $ 1,063 $ 7,000 Vacant Property Maintenance $ 4,241 $ 759 $ 5,000 Electrical Repairs and Service $ 22,053 $ 3,947 $ 26,000 Plumbing Repairs and Service $ 8,482 $ 1,518 $ 10,000 A/C and Ice Machine Maintenance Contract $ 20,357 $ 3,643 $ 24,000 A/C and Ice Machine Unexpected Repairs $ 3,393 $ 607 $ 4,000 Air Conditioning -Duct Repair/Inspection/Clg. $ 1,696 $ 304 $ 2,000 Appliance Repair and Service $ 1,527 $ 273 $ 1,800 Fire Alarm Testing/Monitoring $ 4,241 $ 759 $ 5,000 Fire Alarm Repairs and Service $ 2,545 $ 455 $ 3,000 Fire Sprinkler Testing $ 4,241 $ 759 $ 5,000 Fire Sprinkler Repairs and Service $ 1,696 $ 304 $ 2,000 Hood/Extinguisher Testing $ 2,969 $ 531 $ 3,500 Hood/Extinguisher Repairs and Service $ 1,696 $ 304 $ 2,000 Miscellaneous Inside Repairs $ 10,178 $ 1,822 $ 12,000 Maintenance Tools and Equipment $ 848 $ 152 $ 1,000 Maintenance Contract - Fitness Equipment $ 4,241 $ 759 $ 5,000 General Maintenance Supplies $ 5,937 $ 1,063 $ 7,000 Handyman $ 11,875 $ 2,125 $ 14,000 Cleaning Service -St. 45, 48, Taylor Rd Weekly $ 16,964 $ 3,036 $ 20,000 Station Audio and Visual Equipment $ - $ - $ - Carpet/Furniture Replacement (Non -Capital) $ - $ - $ - TOTAL 313,500 Prior Year Amended B~ 16-17 1 S 273,6 1 1 S 44.6891S 318,300 Estimated 9-30.17 S 275,24 1 $ 44,957 S 320.206 BJB/bb 7-31-17/8-15-1719-19-17/&25-17 48 120-5220-046-300 NN SDA BC SDA North Collier Station Repairs $ 1,696 $ 304 $ 2,000 Water System Service $ 1,272 $ 228 $ 1,500 Weights & Weight Rack $ - $ - $ - TOTAL BUDGET $ 2,969 $ 531 $ 3,500 Prior Year Amended Budget 16-17 1 $ 3,7821$ 618 $ 4,400 Estimated 9-30.17 15.4731 S 2,527 1 $ 18,000 120-5220-046-301 NN SDA BC SDA North Collier Station Repairs $ - $ - TOTALBUDGET Prior Yew Amended Buftet 16-17 1 $ 2,1491$ 351 $ 2,500 Estimated 9.30-17 1 $ 4.298 1 S 351 1 S 4,649 120-5220-046-302 MAINTENANCE-STATIONBUILDING NN SDA North Collier Station Repairs $ 1,696 $ 304 $ 2,000 Water System Service $ 1,272 $ 228 $ 1,500 TOTAL3,500 Prior Year Amended Budget 16-17 1 $ 9,6281$ 1,5721$ 11,200 Estimated 9-30-17 1 S 4,2981 $ 1,51121$ 5,870 BJB/bb 7-31-17/8-1'5-17/9-1917/9-25-17 49 001-5220-046-300,301 BUILDING MAINTENANCE -STATION #40 -BUDGET LINE 89 NN SDA' BC SDA North Cotler Station Repair and Maintenance $ 1,696 $ 304 $ 2,000 TOTAL BUDGET 17-18 $ 1,696 $ 304 $ 2,000 rktr Yew kiwOodad IlhaftW16-17 Is Z149 1 $ 361 Imo EsVmaW 9-Wlt7 1 $ 2,149 f $ 361 IS zwo 001-5220-046-302, 303 arn�•��.re�;�;►ea►�ua,r_v�y»��r_�rca.�r:�yeanaha��i.��:u NN SDA BC SDA North COMW Station Repair and Maintenance $ 1,696 $ 304 $ 2,000 Z: 1 UK Variance - 16-97 vs. 17-18 (46%) 001 -5220-046-304, 305, 306 NN SDA SC SDA North CoNialrr Station Repair and Maintenance $ 1,696 $ 304 $ 2,000 TOTAL 17-18 BUDGET $ 1,696 $ 0. 2,000 PrWr Yew Alpended Sw0got 16.17 7736 1 OOQ 4 7 UP I s JAC BJB/bb 7-31-17/8-1517&1917/92517 50 001-5220-046-307,308 NN SDA BC SOA North Collier Station Repair and Maintenance $ 1,696 $ 304 $ 2,000 Prior Year Amended Bud 16-17 $ 18,224 $ 2,978 $ 21,200 Estimated 9-30.17 $ 18,2241 $ 2,9761$ 21 200 001-5220-046-309 310 BUILDING MAINTENANCE - STATION #45 -BUDGET LINE 93 TOTAL 17-18 BUDGET $ 1,696 $ 304 $ 2,000 Prior Year Amended Bud 16-17 $ 18,224 $ 2,978 $ 21,200 Estimated 9-30.17 $ 18,2241 $ 2,9761$ 21 200 001-5220-046-309 310 BUILDING MAINTENANCE - STATION #45 -BUDGET LINE 93 NN SDA BC SDA North Collier Station Repair and Maintenance $ 1,696 $ 304 $ 2,000 $ - $ - TOTAL 17-18 BUDGET $ 1,696 $ 0-2,000 Prior Year Amended B 16.17 $ 10 745 $ 1,7661$ 12 500 Estimated 9-30-17 $ 15,960 $ 2,607 1 $ 18,5671 001-5220-046-311, 312 BUILDING MAINTENANCE - STATION #46 -BUDGET LINE 94 NN SDA BC SOA North CO Nier Station Repair and Maintenance $ 1,696 $ 304 $ 2,000 '$ 1 BJB/bb 7-31-17/&15-17/9-19-17/9-25-17 51 001-5220-046-313,314 NN SDA BC SDA North Collier Station Repair and Maintenance $ 1,696 $ 304 $ 2,000 Prior Year Amended Budget 16-17 1 S 7,221 1 S 1,179 $ 8,400 Estimated 9-30-17 1 $ 7,221 1 S 1,1791$ 8,4001 Note: Since opening in 2004, the total amount spent on Station 47 repair and maintenance has been less than 001-5220-046-317,318 NN SQA BC SDA North Collier Station Repair and Maintenance $ 1,696 $ 304 $ 2.000 TOTAL.. 0.2,000 Prior Year Amended 16-17 $ 3.9971$ 6531$ 4,650 Estimated 9.30-17 1 $ 3,9971 $ 6531$ 4 650 001-5220-046-319,320 NN SDA BC SDA North Collier Station Repair and Maintenance $ 1,696 $ 304 $ 2,000 TOTAL.. $ 1,696 S 3042,000 Prior Year Amended Budget 16-17 $ 3,009 1 $ 491 $ 3,500 Estlmated 9-30.17 1 $ 4,2981 S 351 $ 4,649 BJB/bb 7-31-17/8-15-1719-111719-25-17 52 TOTAL 17-18 BUDGET $ 1,696 $ 304 $ 2,000 Prior Year Amended Budget 16-17 1 S 7,221 1 S 1,179 $ 8,400 Estimated 9-30-17 1 $ 7,221 1 S 1,1791$ 8,4001 Note: Since opening in 2004, the total amount spent on Station 47 repair and maintenance has been less than 001-5220-046-317,318 NN SQA BC SDA North Collier Station Repair and Maintenance $ 1,696 $ 304 $ 2.000 TOTAL.. 0.2,000 Prior Year Amended 16-17 $ 3.9971$ 6531$ 4,650 Estimated 9.30-17 1 $ 3,9971 $ 6531$ 4 650 001-5220-046-319,320 NN SDA BC SDA North Collier Station Repair and Maintenance $ 1,696 $ 304 $ 2,000 TOTAL.. $ 1,696 S 3042,000 Prior Year Amended Budget 16-17 $ 3,009 1 $ 491 $ 3,500 Estlmated 9-30.17 1 $ 4,2981 S 351 $ 4,649 BJB/bb 7-31-17/8-15-1719-111719-25-17 52 001-5220-046-006,600,700 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 001-5220-046-007,120-5220-046-007 Maintenance Prior Year Amended Budget 16-17 $ 10,7451$ 1,7551$ 12,500 Estimated 9-30-17 $ 4,229 S 691 $ 4,920 001-5220-046-008 NOZZLE REPAIR & REPLACEMENT -BUDGET LINE 100 NN SDA BC SDA North Collier BC SDA $ North Collier Scott Airpack Repairs & Annual Flow Test $ 12;723 $ 2,276 $ 15,000 Hurst Equipment Repair & Maintenance $ 6,786 $ 1,214 $ 8,000 SCBA Bottle Hydro Testing $ 5,513 $ 986 $ 6,500 Hose Testing $ 16,964 $ 3,034 $ 20,000 Normal Repair & Maintenance of Tools/Equip. $ 15,268 $ 2,731 $ 18,000 TOTALi r 0i Prior Year Amended Budget 16-17 1 $ 52,4361$ 8,564 IS 61,0001 Estimated 9-30-17 1 $ 40,2141 $ 6.5591S 46,773 001-5220-046-007,120-5220-046-007 Maintenance Prior Year Amended Budget 16-17 $ 10,7451$ 1,7551$ 12,500 Estimated 9-30-17 $ 4,229 S 691 $ 4,920 001-5220-046-008 NOZZLE REPAIR & REPLACEMENT -BUDGET LINE 100 Variance - 16-17 vs. 17-18 0% BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17 53 NN SDA BC SDA North Collier Nozzle Repair Parts $ 2.121 $ 379 $ 2,500 LDH Intake Repair Parts $ - $ - Appliance Repair Parts $ - $ - TOTAL i18 BUDGET $ 2,121 $ 379 $ 2,500 Prior Year Amended Budget 16.17 1 S 2,149 $ 351 Is 2,500 Estimated 9-30-17 $ 1,032 $ 1681S 1,200 Variance - 16-17 vs. 17-18 0% BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17 53 001-5220-051-002, 100 - 105, 120-5220-051-,^,02 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. Incident Command Software Anti -Virus Software Telestaff Communication Annual Software Renewal Email Annual Renewal ImageTrend ESRI/GIS Anno Firewall Maintenance Software Updates/Maint. - phone system Software Updates - Adobe, Publisher, Visio Barracuda Annual Backup Cummings Software -Shop Active 9-1-1- Software Netmotion Software Landesk Software Medical Ed Apps/Software Server Software Computer Workstation Replacements Target Solutions Software Licenses Social Media Silent Partners Annual Maint First Watch Agreement and Reports Deccan annaul maintenance Deccan IFD Stations build Locution Maintenance AV Training/Board Room Budgeting Software MobileEyes MobileEyes (IFCD) One Step Great Plains Upgrades (White Owl) Great Plains Maintenance Total Hardware Miscellaneous Hardware & Software $ 15,013 $ 2,687 $ 17,700 TOTAL 2017-2018 BUDGET $ 342,444 $ 61,286 $ 403,730 Prior Year Amended Bud t 16-17 $ 333,4351$ 54,4601$ 387,895 Estimated 9-30-17 $ 232,958 $ W-050 I $ 271,008 BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17 54 NN SDA BC SDA North Collie $ 11,027 $ 1,973 $ 13,000 $ 11,027 $ 1,973 $ 13,000 $ 27,991 $ 5,009 $ 33,000 $ 42,410 $ 7,590 $ 50,000 $ 2,121 $ 380 $ 2,500 $ 4,241 $ 759 $ 5,000 $ 29,687 $ 5,313 $ 35,000 $ 8,482 $ 1,518 $ 10,000 $ 4,241 $ 759 $ 5,000 $ 5,937 $ 1,063 $ 7,000 $ 2,545 $ 455 $ 3,000 $ 8,015 $ 1,435 $ 9,450 $ 2,969 $ 531 $ 3,500 See EMS/ALS Budget $ - $ 21,205 $ 3,795 $ 25,000 $ 4,241 $ 759 $ 5,000 $ 25,446 $ 4,554 $ 30,000 $ 3,393 $ 607 $ 4,000 $ 8,228 $ 1,472 $ 9,700 $ 27,142 $ 4,858 $ 32,000 $ 5,089 $ 911 $ 6,000 $ 6,514 $ 1,166 $ 7,680 $ 9,330 $ 1,670 $ 11,000 $ 42,410 $ 7,590 $ 50,000 See Insp Fee Fund $ - $ - See Insp Fee Fund $ 2,545 $ 455 $ 3,000 $ 5,259 $ 941 $ 6,200 $ 5,937 $ 1,063 $ 7,000 $ 327,431 $ 58,599 $ 386,030 $ 15,013 $ 2,687 $ 17,700 TOTAL 2017-2018 BUDGET $ 342,444 $ 61,286 $ 403,730 Prior Year Amended Bud t 16-17 $ 333,4351$ 54,4601$ 387,895 Estimated 9-30-17 $ 232,958 $ W-050 I $ 271,008 BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17 54 001-5220-046-011.800 HYDRANT, 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. SDA Oct" North Collier Hydrant Maintenance $ 4,241 $ 759 $ 5,000 Hydrant Repairs (Outside Vendor) $ 29,687 $ 5,313 $ 35,000 i 2017-2018 @ ! P @ P Prior Year Amended Budget 16-17 $ 34,384 $ 5,616 $ 40,000 Estimated 9-30-17 $ 15,330 $ 2,505 $ 17,835 BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17 55 001-5220-052-004, 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 2017-2018 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 $ 98,391 $ 17,609 $ 116,000 Philips Extended Warranty 2 Year Warranty in place $ - Oxygen Refill and Service $ 5,513 $ 987 $ 6,500 Zoll Monitor Extended Warranty $ 1,018 $ 182 $ 1,200 Medication Dispense/Security System -Lease $ 12,469 $ 2,231 $ 14,700 BLS Replacement Bags (350) $ - $ - Combat Type Medical Kit $ - $ - Medical Appst/Software $ 3,393 $ 607 $ 4,000 CE Broker $ 2,121 $ 380 $ 2,500 EMS Survey Tool $ - $ - EMS/Chiefs Council Supplies $ 1,696 $ 304 $ 2,000 Miscellaneous $ 424 $ 76 $ 500 Lease - Monitors See debt service $ - FirstPass QA Tool $ - $ - Lucas Monitor Preventive Maint. Program $ 18,406 $ 3,294 $ 21,700 TOTAL 2017-2018 .. rr Prior Year Amended Budget 16-17 1 $ 139,5651$ 22,7951$ 162,360 Estimated 9-30-17 1 $ 143,8321 $ 23,4921$ 167,324 BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17 56 001-5220-051-000,120-5220-051-000 OFFICE SUPPLIES - BUDGET LINE 104 NN SDA BC SDA North Collier TOTAL 2017-2018 BUDGET $ 55,133 $ 9,867 $ Prior Year Amended Budget 16-17 5 55,8741$ 9,126 IS 65,000 Estimated 9-30-17 1 S 67,701$ 11,073 1 $ 78,872 001-5220-051-003 OFFICE SUPPLIES - PREVENTION - BUDGET LINE 101 NN SQA BC SDA North Collier Fire Prevention/Inspection Forms and Contracts & Mis. Supplies $ 8,482 $ 1,518 $ 10,000 Prlor Year Amended Sudget 16-17 $ 8.6961$ 11,4041S 10,000 Estimated 9-30-17 1 $ 8,5961 S 1,4041$ 10,000 Variance - 16-17 vs. 17-18 - 0% BJB/bb 7-31-17/&15-17/9-19-17/9-2517 57 001-5220-052-001, 100 -102, 120-5220-052-001, 120-5220-052-001 The Protective Gear budget line provides for replacement of protective gear (excluding bunker pants and coats, which are identified as 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. Gloves, Hoods, Helmets, Visors New Particulate Hoods (150) Protective Gear for New Hires Inspection, Cleaning & Repair Extractor Maintenance Unexpected Gear Repair Wildland /Extrication Gear (25 sets) Bunker Boots NN SDA SC SDA North Collier $ 16,964 $ 29,263 $ 424 $ 4,241 $ 12,723 S 8,482 $ 3,036 $ 5,237 $ 76 $ 759 $ 2,277 $ 1,518 20,000 $ 34,500 $ 500 $ 5,000 $ 15,000 $ 10,000 Prior Year AmendedSwk et 00 16-17 $ 82,951 $ 13,549 $ 96,5 Estimated 9-30-17 $ 66,338 $ 12,382 $ 78,720 001-5220-052-002, 200 - 206, 120-5220-052-002 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 Colper Annual Uniform Allotman Per Contract $ 58,899 $ 10,541 $ 69,440 Replacement Boots, Uniforms and Brass $ 12,723 $ 2,277 $ 15,000 Promotions $ 4,241 $ 759 $ 5,000 Non -Bargaining Employees $ 6,362 $ 1 139 $ 7,500 Honor Guard $ 2,545 $ 455 $ 3,000 Commissioners $ 848 $ 152 $ 1,000 TOTAL100 ,940 Prior Year Amended Budget 16-17 $ 107,398 $ 17,5421$ 124 940 Estimated 9-30-17 $ 125,947 $ 20,2051$ 146152 BJB/bb 7-31-17/&1517/9-1&17/9-2517 58 001-5220-052-000,301 -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 Coffler Cleaning & Maintenance Supplies S 48,093 $ 8,607 56,700 DOTAL -2017-2018 BUDGET $ 48,093 $. 8,607 $ 56,700 Prior Year Amended Budgirt 16-17 $ 48,739 $ 7,961 $ 56,700 Estimated 9-30.17 $ 52,304 8,5421$ 60 846 001-5220-044-000 LEASEIRENTAL OF e This budget line provides for the annual lease cost of the vehicle replacement and maintenance agreement with Enterprise. These vehicles leases are not lease to own, as the apparatus leases provide. NN SDA BC SDA North Collier Annual rental/lease payment - 17 Vehicles $ 78,034 $ 13,966 $ 92,000 TOTAL„o Prior Year Amended Budget 16-17 $ 44,699 $ 7,301 $ 52,000 Estimated 9-30.17 $ 44,699 $ 7,301 $ 52,000 001-5220-051-001,120-5220-051-001 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. ITEM Copier Leases & Maintenance Postage Machine Lease Printer Replacement Printer Cartridges/Supplies Misc. Office Equip. NN SDA BC SDA North Coitler $ 30,535 $ 5,465 $ 36,000 $ 848 $ 152 $ 1,000 $ 2,545 $ 455 $ 3,000 $ 3,393 $ 607 $ 4,000 $ 1,696 $ 304 $ 2.000 TOTAL46,000 Prior Year Amended Budglipt 16-17 $ 39,542 $ 6,4581$ 46,0001 Estimated 9-30-17 37,706 $ 611591$ 43,865 BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17 59 001-5220-051-004 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 $ 848 $ 152 $ 1,000 TOTAL1,000 Prior Year Amended Sucloot 16-17 i 860 S 1401S 1000 EsUmated 9-30-17 2,311 S 378 1 S 2,689 001-5220-0052-001, 500 - 505, 120-5220-052-001, 120-5220-052-001 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 8 Absorbant $ 16,964 $ 3,036 $ 20,000 Nozzle Replacements $ 2,121 $ 380 $ 2,500 Hose Replacement $ 21,205 $ 3,795 $ 25,000 Bottles 8 Facemasks (new hires) $ - $ - $ - Cordless Tool Replacement $ - $ - $ - Escape Harness Packs (60) $ - $ - $ - Replacement MREs in "Go Packs" $ - $ - $ - 45 Min Bottles for new Airpacks (8) $ - $ - $ - 45 Min Bottles for 10812 (8) $ 6,107 $ 1,093 $ 7,200 Wireless Headsets (4 Spare, 4 Spare Stations) $ - $ - $ - Scott Facemasks, AV300HT (167 Replacement and 12 New Hires) $ - $ - $ - Miscellaneous E ui ment $ 37,745 $ 6,755 $ 44,500 TOTAL0i Prior Year Amended &jdget 16-17 1 $ 101,3471S 1615531$ 117,900 Estimated 9.30-17 $ 1513-471 S 16.5531$ 117,900 001-5220-052-008,0i: SHOP EQUIPMENT/SUPPLIES - NON -CAPITAL - BUDGET LINE 114 The Shop Equipment -Non -Capital 8 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 Calder Miscellaneous Small Tools and Equipment $ 8,482 $ 1,518 $ 10,000 BJB/bb 7-31-17/&15-17/3-1317/9-25-17 60 Shop Towels and Rags $ 1,696 $ 304 $ 2,000 Miscellaneous Supplies (Oil, etc) $ 6,362 $ 1,139 $ 7,500 TOTALe e $ 2,960 $ 19,500, Prior Year Amended Budget 16-17 $ 19,341 $ 3,159 $ 22,500 Estimated 9-30-17 $ 13,553 $ 2,214 $ 15,767 BJB/bb 7-31-17/8-15-17/9-19-1719-25-17 61 001-5220-052-009 The Warehouse/Logistics Supplies 8 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 $ 1,272 $ 228 $ 1,500 RFID Tags 3 Related Supplies $ 6,362 $ 1 139 $ 7,500 Replacement Fixed Asset/Inventory Tags $ 2,121 $ 380 $ 2,500 Miscellaneous Shipping/Receiving Supplies $ 424 $ 76 $ 500 Engraving Supplies $ 424 $ 76 $ 500 TOTAL.0 Consultant - Fire Fee Assessment $ 63,615 $ 11,385 $ 00 Prior hoar Amended Suftet 16-17 $ 5,1 59 8421S 6.000 Estimated 9-30.17 S 5,47 $ 894 S 6,366 001-5220-031-000, 100 - 108, 120-520-031-000 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 Nath Coliler Legal Fees (Including Legislative) $ 127,230 $ 22,770 $ 150,000 Benefit Consultant $ 40,714 $ 7,286 $ 48,000 Benefit Survey (FGCU) $ 29,687 $ 5,313 $ 35,000 Medical Director $ 25,446 $ 4,554 $ 30,000 Information Technology Services $ 50,892 $ 9,108 $ 60,000 Public Information (Referendum) $ 25,446 $ 4,554 $ 30,000 Consultant - Fire Fee Assessment $ 63,615 $ 11,385 $ 75,000 Miscellaneous Professional Fees $ 8,482 $ 1,518 $ 10,000 • r r 00r Prior Year Amended Budget 16-17 S 202,0061$ 32,99416 235.000 Estimated 9-30-17 S 210,311 S 34,3501S 244,661 BJB/bb 7-31-17/8-15-17/9-19-17/9-25.17 62 001-5220-049-009.120-5220-049-009 Estimated fees are computed based on the budget of the Collier County Propery Appraiser's Office, and are provided to the District via written correspondence 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 Prior Year Amended Bud 16-17 $ 217.0441$ 35,4501$ 252,494 Estimated 9-30-17 1 $ 217.0441 $ 35,4501$ 252,494 001-5220-049-000,120-5220-049-000 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. Estimated Tax Revenue Collector's Fees: NN SDA BC SDA Nash Collier 29,300,110 $ 5,020,163 $ 34,320,273 3% of first $50,000 per SDA $ 2,545 $ 455 $ 3,000 2% on Balance $ 584,281 $ 104,567.13 $ 688,848 Postage $ 2,969 $ 531 $ 3,500 TOTALi r18 BUDGET $ 589,794 $ 105,554 Prior Year Amended Budget 16-17 $ 522,6171S 85,3601$ 807 977 Estimated 9-30-17 $ 522,617 $ 85,3601$ 607,9771 001-5220-032-000,120-5220-032-000 AUDITORFEES-BUDGET 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 Prior Year Amended Budget 16.17 1 $ 68.7681$ 11,2321$ 80 000 Estimated 9.30.17 S 82 587 $ 10,223 1 $ 71810 BJB/bb 7-31-17/8-15-17/9-1117/9-25-17 63 001-5220-049-004 SPECIAL ASSESSOR'S FEE FOR ST. #44 -WATER /SEWER -BUDGET LINE 121 This assessment reflects the District's portion of the water and sewer assessment allocated to Station #44 by the Station #44 by the County. Collier County Emergency Services pays 38% of this assessment and the District pays 62% of the assessment. NN SDA BC SDA North Collier Prior Year Amended Budget 16-17 $ 5,587 $ 913 $ 6,500 Estimated 9-30-17 $ 6,317 $ 1,032 $ 7,349 BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17 64 001-5220-040-000, 101 - 105, 200, 300, 400, 500, 600, 700, 800, 1200-5220-0040-0000 TRAVEL AND PER DIEM -BUDGET LINE 122 j 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. I NN SDA BC SDA North Collier Travel/Per Diem: Fire/EMS Conferences Essential Travel, Including Legislative Session $ 5,937 $ 1,063 $ 7,000 FFCA/Fire Rescue East (Admin) $ - $ - Prevention Training $ - $ - FASD $ 2,545 $ 455 $ 3,000 FPELRA $ - $ - Accreditation $ - $ - EVT/Mechanics $ - $ - Information Technology $ - $ - Travel/Per Diem - Community Outreach $ - $ - Honor Guard $ - $ - Miscellaneous $ - $ - TOTAL o 10,000 Prior Year Amended Budget 16-17 $ 32,6831$ 5,3171$ 38,000 Estimated 9-30-17 1 $ 29,4481 $ 4,8091$ 34,257 BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17 65 001-5220-048-000 120-5220-048-000 PUBUC INFORMATION AND COMMUNITY OUTREACH -BUDGET LINE 123 NN SDA WSIDA Nath Colder S - EMS Council See EMS/ALS Budget $ - Miscellaneous Supplies $ 1,527 $ 273 $ 1,800 Newsletter $ 1,272 $ 228 $ 1,500 Website Hosting/Maintenance $ 2,036 $ 364 $ 2,400 TOTAL: BUDGETor Prior Year Amended Budget 16-17 2,837 $ 4631$ 3,300 Estimated 9.3047 $ 2,8371 $ 463 $ 3,300 001-5220-052-003, 120-5220-052-003 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 purposes have been made based on current year expenditures NN SDA BC SDA North Collier Prior Year Amended Budget 16-17 $ 1150,4301S 24,5701$ 175000 Estimated 9-30-17 $ 191.5231 S 31,221 $ 222,7441 BJB/bb 7-31-17/8-155-17/9-19-17/9-25-17 66 001-5220-054-911.-001, 002, 201 - 203, 301 - 303. 701, 801 - 806, 901 - 910. 120-5220-054-001 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. EMT/PMD Recertification $ NN SDA $ BC SDA North Collier Total Operations (Fire/EMS/Training) $ 62,470 $ 11,180 $ 73,650 Florida State Fire College, Hubnc Gollege , PMD $ 69,552 $ 12,448 $ 82,000 TOTAL $ 69,552 $ 12,448 $ 82,000 Operations (Fire/EMS/Training): $ 683 $ 122 $ 805 Specialty Training - Guest Speakers $ - $ - $ 1,500 5-21, IC -300, S-330, 5-130, S-190 $ - $ - FDIC $ - $ - Promotional Testing $ 13,147 $ 2,353 $ 15,500 Joint Training with CCSO - Helicopter special $ - $ - $ - ops, wildfire and rescue $ 41,562 $ 7,438 $ 49,000 Crisis Intervention Training $ 1,696 $ 304 $ 2,000 Terrorism Training $ - $ - Fire/EMS Conferences $ - $ - Emergency Medical Service Conferences $ - $ - $ 13,200 Associate Med. Director Educational Opp. $ - $ - ALS/BLS Card Renewals $ 2,460 $ 440 $ 2,900 EMT/PMD Recertification $ 3,605 $ 645 $ 4,250 Total Operations (Fire/EMS/Training) $ 62,470 $ 11,180 $ 73,650 Dive Team $ - Annual Instructor Recertifications $ 589 $ 106 $ 695 Annual Member Recertifications $ 683 $ 122 $ 805 Total - Dive Team $ 1,272 $ 228 $ 1,500 HazMat Team Adjuncts $ - $ - Total - HazMat Team $ - $ - $ - Technical Rescue Team USAR Membership (REIMBURSEABLE) $ 11,196 $ 2,004 $ 13,200 Training - New Members $ - $ - Training and Adjunct $ - $ - Total - Technical Rescue Team $ 11,196 $ 2,004 $ 13,200 Boat Team Education and Training $ 424 $ 76 $ 500 Total - Boat Team $ 424 $ 76 $ 500 Fire Prevention Certifications $ 23,029 $ 4,121 $ 27,150 Total - Fire Prevention $ 23,029 $ 4,121 $ 27,150 BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17 67 Administration Payroll Certification Conference Information Technology HR Collier Monthly Seminars & Annual Conference Mechanics Training - EVT Professional Development FFCA C FASD Fire Rescue East (2) FPELRA Annual Conference (2) FPELRA Negotiations Training (1) Accreditation Commissioners - FASD Conference & Mtgs (4 $ 1,272 $ 228 $ 1,500 $ 1,612 $ 288 $ 1,900 Commissioners) $ - $ - Propane Total - Administration $ 2,884 $ 516 $ 3,400 4,665 $ 835 $ 5,500 Auto Extrication Training $ - $ TOTALi - Miscellaneous $ 848 $ ,00 1,000 2,3171S 16,500 Prior Year Amended Budget 16-17 1 $ 179,0901 $ 29,226 $ 208,316 Estimated 9-30-17 1 $ 175,079 1 $ 28,596 $ 203,675 001-5220-054-821-830,120-5220-054-821 The expenses contained within this budget line are for the supplies and equipment required for operational training. Priar or YeAmended B 16-17 $ NN SDA BC SDA North Collier Propane $ 5,937 $ 1,063 $ 7,000 Smoke Machine Supplies $ 4,665 $ 835 $ 5,500 Auto Extrication Training $ - $ - $ - Miscellaneous $ 848 $ 152 $ 1,000 Priar or YeAmended B 16-17 $ 14,183 $ 2,317 $ 16,500 Estimated 9-30-17 1 $ 14,1831 $ 2,3171S 16,500 BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17 68 001-5220-099-000,120-5220-099-000 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 2017-2018 BUDGET $ 8,482 $ 1,518 $ 10,000 Prior Year Amended 16-17 1 $ 8.5961 $ 11,4041S 10,000 Estimated 9-30-17 $ 8.598 $ 1,4041$ 10,000 001-5220-054-000 SUBSCRIPTIOND DUES -BUDGET 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 $ 509 $ 91 $ 600 FPELRA $ - $ - $ - Dept. of Com. Affairs -Special Districts $ 297 $ 53 $ 350 Miscellaneous $ - $ - $ - Florida Fire Chief Association $ 509 $ 91 $ 600 Int. Assoc. of Fire Chiefs $ 509 $ 91 $ 600 Florida Assoc. of Special Dist. $ 3,393 $ 607 $ 4,000 Sam's Club $ 254 $ 46 $ 300 Florida CERT Assoc. $ 254 $ 46 $ 300 American Payroll Association $ 254 $ 46 $ 300 SW Florida American Payroll Association $ - $ - $ - Accreditation Registration $ 7,040 $ 1,260 $ 8,300 Society for Human Resource Management $ - $ - $ - Payroll Source $ 140 $ 25 $ 165 HR Collier $ 85 $ 15 $ 100 TOTALi17-2018 BUDGET 13,245 $ Z370 $ 15,4616 P or Year Arrw#Wod BuckW 16-17 $ 6.9281 $ 1,132 1 $ 777 8 060 Estimated 9-30.1T $ 8,298 1 $ I.386 903 BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17 69 001-5220-054-010 Identified below are membership dues unique to the Fire Prevention Bureau,as well as the cost for the subscription to NFPA codes. FL Chapter IAAI NFPA Subscription Service Collier County Fire Marshals Florida Fire Marshal 8 Inspector Assoc. National Assoc. of Fire Invest. Int. Assoc of Arson Inv. NN SDA BC SDA North Collier 50 6 Prior Year Amended Budget 16-17 1 $ 516 $ 84 $ 600 Estimated 9-30-17 1 $ 1,386 $ 2281S 1,624 Variance - 16-17 vs. 17-18 - 0% 001-5220-054-011,120-5220-054-011 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 Prior Year Amended Budget 16-17 1 $ 8,5961$ 1,404 $10,000 Estimated 9-30-17 $ 6,877 $ 1,123 S 8000 BJB/bb 7-31-17/8-1517/&1117/9-25-17 70 001-5220-054-200 DIVE RESCUE TEAM -BUDGET LINE 132 The Dive Team consists of 27 members who respond to any and all situations involving water rescue, including vehicles in canals, drownings and recovery of evidence. Each member is a Dive Rescue I certified diver, and 3 members are Public Safety Scuba Instructors. BJB/bb 7-31-17/8-1517/9-19-17/9-255-17 71 NN SQA BC SDA North Collier DIVE TEAM EQUIPMENT Annual Equipment Maintenance $ 848 $ 152 $ 1,000 Buoyancy Compensators (2) $ 679 $ 121 $ 800 Scuba Pro Air 2 (3) $ - $ - Replacement RDP Box $ - $ - Misc. Weights $ - $ - Misc. Equipment $ - $ - Engine Top Vvater Gear Bags (15) $ - $ •2017-2018 BUDGET $ 1,527 $ 273 $ 1,800 Prior Year Amended Budget 16-17 $ 6.266 $ 1,023 1 $ 7,289 Estimated 9-30-17 1 $ 6,266.1 $ 1,023 1 $ 7,289 BJB/bb 7-31-17/8-1517/9-19-17/9-255-17 71 001-5220-054-980, 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/Public Education Materials $ 16,964 $ 3,036 $ 20,000 Public Education $ - $ - Key t3oxes $ 8,482 $ 1,518 $ 10,000 K Y Boxes have Cost RecoverVI TOTAL30,0001 Prior Year Amended Budget 16-17 $ 47,278 1 $ 7.722 1 $ 55,000 Estimated 9-30-17 $ 35.842.1 $ 5,854 1 $ 41,696 BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17 72 001-5220-054-008 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 District's HazMat Team is one of twenty-three District Response Teams recognized by the Department of Community Affairs. BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17 73 NN SDA BC SDA North Collier HAZMAT EQUIPMENT Spill/Leak Control Supplies $ - $ - Replacement of Sampling Supplies $ - $ - Replacement Level A Suits $ - $ - Betts Emergewncy Unload Device $ - $ - Safe Transport Lid Loc Dome Clamps $ - $ - Communication Equipment in Suits $ - $ - Recovery vessel Overpacks $ - $ - MSA 4 Gas Monitor Supplies/Maintenance $ - $ - Misc. supplies and maintenance $ 848 $ 152 $ 1,000 TOTAL6 t - !!! Prior Year Amended Budget 16-17 1 $ 13,7541 $ 2,2461$ 16,000 Estimated 9-30-17 1 $ 4,298 $ 7021S 5,000 BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17 73 001-5220-054-009 The District's 30 member Technical Rescue Team is trained for confined space, structural collapse, trench collapse and high angle rescue operations. HIGH ANGLE CONFINED SPACE Protective Gear, Gloves, Eye Protection Replacement supplies Replacement Helmet Lights Replacement Rescue Rope Replacement Rope Bags Replacement Pulleys 1 Class III Harness Kevlar Chaps (2) Tree Climber Saw -rural area H/A rescue Total -High Angle Confined Space TRENCH/STRUCTURAL COLLAPSE Replacement Lumber Electric Rebar Cutter Replacement DeWalt Batteris Total-Trench/Structural Collapse NN SDA BC SDA North Collier $ 848 $ 152 $ 1,000 $ 1,696 $ 304 $ 2,000 $ 2,545 $ 455 $ 3,000 Prior Year Amended Budget 16-17 1 $ 8 251$ 1,4251$ 10,150 Estimated 9-30-17 1 $ 4,298 $ 7021$ 5,000 001-5220-054-100 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 $ 3,223 $ 577 $ 3,800 Maintenance equipment/materials $ 424 $ 76 $ 500 Inflatable Life Jackets (2) $ - $ - Portable Fuel Station $ - $ - IPAD with Case $ - $ - Handheld Spotlights (3) $ - $ - Boat Life Maintenance and Repairs $ $ - 'TOTALi f Budget - 1 1 Prior Year Amended Budget 16-17 $ 4,977 $ 8131$ 5,790 Estimated 9-30.17 4,9771 $ 8131$ 6,790 BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17 74 001-5220-054-007 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 $ 848 $ 152 $ 1,000 CERT Supplies $ 2,545 $ 455 $ 3,000 CERT Grant Purchases (Possible Grant Funding) $ 5,937 $ 1,063 $ 7,000 TOTAL 2017-2018 1 $ 1,670 f c Prior Year Amended Budget 16-17 1 $ 11,605 1 $ 1,8951$ 13,500 Estimated 9-30-17 1 $ 7,7621 $ 1,2671S 9,029 001-5220-054-401,120-5220-054-401 CONTINGENCY -BUDGET 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 2017-2018 BUDGET Prior Yaw Amended Budget 16-17 1 $ - $ - I $ - Estimated 9-30-17 1 $ - $ SERVICE - BUDGET LINES f AND 141 -DEBT 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 (Lucas Chest Compressors) Lease Principal $ 27,183 $ 4,865 $ 32,048 Apparatus Lease (3 Engines, 1 Ladder)-Princ $ 194,933 $ 34,887 $ 229,819 Apparatus Lease (Tower) - Principal $ 142,632 $ 25,527 $ 168,159 Apparatus Lease (Tower) - Interest $ 20,641 $ 3,694 $ 24,335 Apparartus Lease -(3 Eng, Ladder) Interest $ 55,484 $ 9,930 S 65.414 Total Principal $ 364,748 $ 65,278 $ 430,026 Totallnterest $ 76,125 $ 13,624 $ 89,749 TOTAL 17-18 $ 440,873 $ 78,902 PAx Year Amended Bu 16-17 $ 299.778 $ 48,963 $348 741 jEsdinated 9.30.7 1 $ 29%7781 $ 48,0631$ 348,741 BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17 75 001-5220-062-000,001-5220-064-003 yAPIT/_\ .' /t\IOn h'dJ:iUTaMa1TS &EQUP-MEAICailZti���IJ1>�li� This budget line reflects expenditures for all of the District's 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 BC SDA North Collier Station #40 Training Tower Refurbish (Window, etc) $ - $ - $ Paint Bay Ceiling $ - $ - $ - Total -Station #40 $ - $ - $ - Station #42 Paint Bay Walls $ - $ - $ - Rowing Machine $ - $ - $ Recliners (5) $ - $ - $ - Total -Station #42 $ - $ - $ - Station #43 Paint Bay Walls Rowing Machine Truck Exhaust Fan Recliners (3) Total - Station #43 Station #44 Recliners (9) Replace Shower Total - Station #44 Station #45 Recliners (3) Rowing Machine Paint Tower Total - Station #45 Station #46 Replace Overhead Bay Doors (4) FROM ST 46 RESERVE Paint Station Exterior Locution Expansion Rowing Machine Total - Station #46 Station #47 Screen in rear Lanai Pressure Washer Bunker Gear Extractor (Washing Machine) Total - Station #47 Station #10 Rowing Machine Carport for BC Vehicle Paint Exterior - Admin Total - Station #10 Station #12 Turn Lane 4 Recliners Relocate Washer BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17 76 If grant approved this fiscal year will need to budget expenditure $ 28,839 $ 5,161 $ 34,000 $ 28,839 $ 5,161 $ 34,000 BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17 76 Relocate Gear Room $ Door for Ice Machine Room $ Total -Station #12 $ Essential Services #1 (Taylor Roadl Roll Up Overhead Doors (Maintenance Facility) $ Parking Area Behind Facility (NATALI TO CHECK WITH COUNTY) $ Total - Essental Services #1 $ S Essential Services #2 ("Station 11") Remove and Rebuild Maintenance Facility S S Total - Essential Services #2 All Locations Air Conditioner Replacements as Needed $ 25,446 $ 4,554 $ 30,000 Total -All Locations $ 25,446 $ 4,554 $ 30,000 T AL API AL U -ALL FACILITIES 17-18 1 $ 54,285 $ 9,7151$ 64.000 Prior Year Amended Budget 16-17 $ 326,4 3 $ 53,317 $ 379,750 Estimated 9-30-17 1 $ 303.6451 $ 49,5951$ 353,240 001-5220-064-001, 200 - 202 Purchases of capital fire equipment for the 2017-2018 fiscal year consists of replacement equipment which may not be specifically identified at this time, but which need may arise throughout the fiscal year. NN SDA BC SQA North Collier Thermal Imaging Cameras (3 Squads) $ - $ - Equipment for New Aerial $ $ - Cordless Scene Lights $ - $ - LDH Intakes to replace aging units $ - $ - Scott Airpacks (8) without bottles $ - $ - Wireless Headset Systems (5) $ - $ - Wireless Headset Systems (2 Man) BCs $ - $ - Plastic Cribbing Sets (E10) $ - $ - Auto Cribbing (6 sets) $ - $ - Electric/Battery Powered PPVS (3) $ - $ - Replacement Fire Equipment $ 42,410 $ 7,590 $ 50,000 TOTALi •050,000 Prior Year Amender! Budget 16-17 $ 180,6881$ 29,5121$ 210,200 Estimated 90-17 $ 180,778 $ 28 260 $ 187,038 BJBlbb 7-31-1718-15-17131&171&2517 77 001-5220-064-017 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 25 Sets Replacement Bunker Gear $ - $ - 20 Sets Replacement Gear- Replacement Positions $ 33,080 $ 5,920 $ 39,000 20 Sets Replacement Gear - Unexpected Inspection Failur $ 42,410 $ 7,590 $ 50,000 Ballistic PPE (50% Grant Funded) $ 9,330 $ 1,670 $ 11,000 TOTAL1100,000 Prior Year Amended Budget 16-17 1 $ 138,396 0S 22,604 IS 161,000 Estimated 9-30-17 1 $ 102,768 1 S 16,7851S 119,553 001-5220-064-002 NN SDA BC SDA North Collier ALS Equipment - Rehab Unit and Special Events, Including Lucas Monitor $ - $ - MedVault (Controlled Substance Security) $ - $ - AEDs (20) $ - $ - ALS Medical Gear for New Positions $ - $ - Prior Year Amended Budget 16-17 1 $ 73,0661$ 11,934 S85,000 Estimated 9-30-17 1 $ 73,0661 $ 11,9341S 85.000 BJB/bb 7-31-17/8-1517/9-19-17/9-2517 78 001-5220-064-009, 120-5220-064-009 NN SDA BC SDA North Collier 800 MHZ Mobil Unit (Polaris) $ - $ - Rear Mobile Units (Squads) (3) $ - $ - 800 MHZ XG075P (Sq 44) $ - $ - 800 MHZ XG-75P FFS Cal 5 $ - $ - 800 MHZ XG-25M EOC Radios $ - $ - 800 MHZ XG-25M Logistics $ - $ - 800 MHZ XG-25P Logistics $ - $ - External Antenna Station 45 $ - $ TOTAL- - ■ Prior Year Amended Budget 16-17--T- 8.5961$S 1,4041$ 10,000 Estimated 9-30-17 1 $ 8,5961 $ 1,4041$ 10,000 001-5220-064-013,120-5220-064-013 CAPITAL PURCHASES -COMMUNITY OUTREACH -BUDGET LINE 177 1 NN SDA BC SDA North Collier Video Camera for Community Outreach $ 2,121 $ 380 $ 2,500 TOTAL■ :0 $ 2,500 Prlor Year Amended Bud 15-16 $ --,1S -1$ Estimated 9-30-16 Is - $ -Is 001-5220-064-010 CAPITAL PURCHASES -COMPUTERS -BUDGET LINE 166 Prior Year Amended Budget 16-17 $ 146132 $ 23,8681$ 170,000 Estimated 9-30-17 93,4451 $ 16,2631$ 108,708 BJB/bb 7-31-1718-15-1719-19-1719-25-17 79 NN SDA BC SDA North Collier Servers (4) $ 33,928 $ 6,072 $ 40,000 Routers $ 8,482 $ 1,518 $ 10,000 Mobile Data Units (3) $ 12,723 $ 2,277 $ 15,000 Replacment Main Backup Appliance $ - $ - TOTAL ■ r00 Prior Year Amended Budget 16-17 $ 146132 $ 23,8681$ 170,000 Estimated 9-30-17 93,4451 $ 16,2631$ 108,708 BJB/bb 7-31-1718-15-1719-19-1719-25-17 79 001-5220-064-006 NN SDA BC SDA North Collier Arborist Spikes and Climbing Belt $ - $ - Speed Crib Set $ - $ - Conversion of PU-10 to Trench/Colla se Ri $ $ TOTALBUDGET Prior Year Amended Budget 16-17 S 9,713 1 $ 1,587 $ 11.300 Estimated 9-30-17 S 9,7131 S 1,587 $ 11,300 001-5220-064-016 CAPITAL PURCHASES - BOAT TEAM - BUDGET LINE 168 D• BC SDA North Collier Autopilot for Boat 41 $ - $ - 4 Wheel ATV - Beach Rescue $ - $ TOTALi i - • Prior Year Amended Bud 16-17 $ 35.6731$ 5,827 $ 41,500 Estimated 9.30-17 1 $ 2,0501 $ 1,762 $ 3,812 Variance - 16-17 vs 17-18 - (100%) 001-5220-064-008, 400 - 403 TOTAL 2017-2018 BUDGET Prior Year Amended Budget 16-17 1 $ - $ - S Estimated 9-30-17 1 S $ _1$ - 001-5220-064-004 NN SM BC SDA Change Orders - New Aerial $ 8,482 $ 1.518 $ 10,000 Vehicle - Logistics (New Position) $ - $ - Re lacment Vehicle -Fire Prevention $ - $ - :TOTAL i •10,000 Prior Year Amended Bud 16-17 1 $ 34.8781 $ 5,697 1 S 40,575 Estimated 9-30-17 1 $ 15,9421 $ 2,768 $ 18,710 BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17 80 001-5220-064-019,110 - 113 SDA BC SDA North Cooter Portable Lift Equipment (Apparatus) $ - $ - Fiber Optic Camera $ - $ - r Prior Year Amended Budget 16-17 $ 62,3861$ 10,1901$T,576 Estimated 9-30-17 62,386 $ 10,190 $72 S76 eMYS 001-5220-064-023 NN SDA BC SDA North Collier Variance - 16-17 vs. 17-18 154 001-5220-064-015 CAPITAL PURCHASES-HAZMAT TEAM -BUDGET LINE 173 TOTAL 2017-2018 BUDGET Variance - 15-16 vs 16-17 -(1009/o) 001-5220-064-014 CAPITAL PURCHASES - FIRE APPARATUS - BUDGET LINE 174 NN SDA BC SDA North CoIlIw TOTAL 2017-2018 BUDGET $ - $ - BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17 81 001-5220-064-007 NN SDA SC SDA North COMW TOTAL 17-18 BUDGET $ - $ - $ - Prior Year Amended B 16-17 1 $ 2,650 $ 4331$ 3,0831 Estimated 9430-17 $ - $ 001-5220-064-011 NN SDA BC SDA North Collier TOTAL 2017-20113 BUDGET Prior Year Amended SLK#get 16-17 $ - $ .1$ Estimated 9-30-17 $ - $ -is CAPITAL PURCHASES - LAND - BUDGET LINE 178 NN SDA BC SDA North Collier TOTAL 2017-2018 BUDGET Variance - 16-97 vs. 17-18 - 0•/ BJB/bb 7-31-17/8-1517/9-19-17/9-25-17 82 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT BASIC FINANCIAL STATEMENTS TOGETHER WITH ADDITIONAL REPORTS YEAR ENDED SEPTEMBER 30, 2016 b. 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...... Reconciliation of the Balance Sheet of Governmental Funds _ to the Statement of Net Position...................................................................... 8 Statement of Revenues, Expenditures and Changes inFund 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......................................................... 13-75 OTHER INFORMATION COMBINING FINANCIAL STATEMENTS BY SERVICE DELIVERY AREA Governmental Funds Combining Balance Sheet - General Fund - by Service Delivery Area ........................... 76 Combining Statement of Revenues, Expenditures, and Changes in Fund Balance - General Fund - by Service Delivery Area............................................................ 77 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................................................................... 7 Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - General Fund - Detailed Statement..................................................................... 79-81 Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Impact Fee Fund - Summary Statement................................................................ 82 Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Impact Fee Fund - Detailed Statement 83 TABLE OF CONTENTS (CONTINUED) Pae s BUDGET TO ACTUAL COMPARISON - OTHER NON-MAJOR GOVERNMENTAL FUND Special Revenue Fund: Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - `" Inspection Fee Fund - Summary Statement ........................................................ 84 Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Inspection Fee Fund - Detailed Statement.......................................................... 85-86 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................................................................... 87 r.., Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - General Fund - Detailed Statement..................................................................... 88-90 Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Impact Fee Fund - Summary Statement................................................................ 91 Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Impact Fee Fund - Detailed Statement 92 OTHER REQUIRED SUPPLEMENTARY INFORMATION Schedule of District's Proportionate Share of the Net Pension Liability - Florida Retirement System Pension Plan (FRS)........................................................................... 93 Schedule of District Contributions - Florida Retirement System Pension Plan (FRS)............ 93 Schedule of District's Proportionate Share of the Net Pension Liability - Health Insurance Subsidy Pension Plan (HIS)........................................................................... 94 Schedule of District Contributions - Health Insurance Subsidy Pension Plan (HIS) ............. 94 Notes to the Required Supplementary Information.................................................... 95-96 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 ..................................... 97-98 Independent Accountant's Report on Compliance with Section 218.415, Florida Statutes......................................................................... 99 Independent Auditor's Report to Management............................................................ 100-102 Management's Response to Independent Auditor's Report to Management ........................... Exhibit bm ` Affiliations TUSCANFlorida Institute of Certified Public Accountants American Institute of Certified Public Accountants Company, PA Private Companies Practice Section Tax Division Certified Public Accountants & Consultants L INDEPENDENT AUDITOR'S REPORT an— _ Board of Commissioners North Collier Fire Control and Rescue District 1885 Veterans Park Drive Naples, Florida 34109-0492 Report on the Financial Statements imm We have audited the accompanying financial statements of the governmental activities and each major and non -major fund of North Collier Fire Control and Rescue District (the "District") as of and for the year ended September 30, 2016, and the related notes to the financial statements, which collectively comprise the District's L, 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 L 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, 2016, 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, 2016. 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, 2016 and for the year then ended. The Florida Retirement System financial statements were audited by other auditors whose reports have been furnished to us, and our opinion, insofar as it relates to the amounts included for the District's government -wide financial statements, are based on the reports of the other auditors. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the L, standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States of America. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those ` risk assessments, the auditor considers internal control relevant to the District's preparation and fair INTEGRITY ......... SERVICE ......... EXPERIENCE® 12621 World Plaza Lane, Building 55 • Fort Myers, FL 33907 • Phone: (239) 333-2090 • Fax: (239) 333-2097 Board of Commissioners North Collier Fire Control and Rescue District Page 2 r.. 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 District's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating overall presentation of the financial statements. r.. 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 Tyne of Opinion Governmental Activities Unmodified General Fund Unmodified Impact Fee Funds 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, 2016, and the respective changes in financial position, for the year then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Required Supplementary Information h, Accounting principles generally accepted in the United States of America require that the management's discussion and analysis on pages i -xi, Schedule of the District's Proportionate Share of the Net Pension Liability - Florida Retirement System Pension Plan (FRS), Schedule of District Contributions - Florida Retirement System Pension Plan (FRS), Schedule of the District's Proportionate Share of the Net Pension Liability - Health Insurance Subsidy Pension Plan (HIS), Schedule of District Contributions - Health Insurance Subsidy Pension Plan (HIS) 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 L �. Board of Commissioners North Collier Fire Control and Rescue District Page 3 (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 L 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. L 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 v 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. b.. .... Board of Commissioners North Collier Fire Control and Rescue District Page 4 Other Reporting Required by Section 218.415, Florida Statutes In accordance with Section 218.415, Florida Statutes, we have also issued a report dated February 23, 2017, 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 Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated February 23, 2017, on L 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 Auditive Standards in considering North Collier Fire Control and Rescue District's internal control over financial L reporting and compliance. -� /Zulo-w T Zomp / �t 4. TUSCAN & COMPANY, P.A. Fort Myers, Florida February 23, 2017 r.. L L MANAGEMENT'S DISCUSSION AND ANALYSIS (MD&A) `.0 Management's Discussion and Analysis of Financial Statements FYE September 30, 2016 This Discussion and Analysis of the North Collier Fire Control & Rescue District's ("The District") basic financial statements is provided to assist the reader in understanding the District's financial activities and significant changes in ending financial position for the fiscal year ended September 30, 2016. 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, including comparisons of the District's financial position at September 30, 2016 versus September 30, 2015. On January 1, 2015, the North Collier Fire Control & Rescue District was officially bmm formed by the merger of the North Naples Fire Control & Rescue District and the Big Corkscrew Island Fire Control & Rescue District. It should be noted that the comparative financial information at September 30, 2015 reflects financial activity for a nine month period. District Highlights 1. At the conclusion of fiscal year 2016, the District's assets exceeded its liabilities, resulting in net assets of $27,105,254 as compared to net assets at September 30, 2015 of $31,806,678. 2. The District had ($4,523,592) deficit of unrestricted net assets at September 30, 2016 that can be used to meet the District's ongoing obligations as compared to $1,423,812 of unrestricted net assets at September 30, 2015. The amount of unrestricted net assets decreased by $5,947,404. 3. Total revenues on the government -wide funds basis increased $26,846,550 or 336 percent, in comparison to the prior year. However, the 9-30-15 revenue reflects only revenue received during a partial fiscal year (January through September), when the majority of Ad Valorem revenue is received during the first quarter of the fiscal year (October through December). bw 4. Total expenses on the government -wide basis decreased increased by $15,935,184 or 67 percent, in comparison to the prior year. Again, this is partially because the 9-30- 15 expenses reflect expenses for only 9 months of the fiscal year. Government -wide Financial Statements L. 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. BJB/bb 4-7-17 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. Once again, it must be noted that due to the creation by merger of the District on January 1, 2015, the comparative information for 9-30-15 represents a nine month period, rather than a full fiscal year. L BJB/bb 4-7-17 ii The following is a Condensed Summary Statement of Net Position for the District (Primary Government) at September 30, 2016 and 2015: Summary Statement of Net Position ` September 30, 2016 and September 30, 2015 Assets: 2016 2015 L Current and Other Assets $ 16,150,216 $ 17,215,466 Capital Assets 32,071,231 30,913,073 Total Assets 48,221,447 48,128,539 Deferred Outflows - Pensions 10,196,042 6,994,515 Liabilities: Current Liabilities 2,949,560 2,509 067 Non -Current Liabilities 21,503,983 11,730,921 Total Liabilities 24,453,543 14,239,988 Net Position: Deferred Inflows - Pensions 6,858,692 9,076,388 Net Investment in Capital Assets 31,623,903 30,373,570 Restricted 4,943 9,296 Unrestricted (deficit) (4,523,592) 1,423,812 Total Net Position 27,105,254 31.806,678 Current and other assets represent 33 percent of total assets at September 30, 2016, as �•• compared to 36 percent at September 30, 2015. Current assets at September 30, 2016 are comprised of unrestricted cash balances of $12,313,317, restricted cash of $1,332,708, unrestricted investments of $1,300,000, due from other governments of $654,171, other bum receivables of $231,184 and other assets of $318,836. The balances of unrestricted cash represent amounts that are available for spending at the discretion of the Board of Fire L, 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 117 percent of net assets at September 30, 2016, as compared to 95 percent 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 assigned L fund balance of ($12,963,754) represents resources available for spending at September 30, 2016. However, the District's Board has specifically assigned those resources to particular uses. BJB/bb 4-7-17 111 Summary of Revenues, Expenses and Changes in Net Assets For the Years Ended September 30, 2016 and September 30, 2015 Revenues: 2016 2015 General Revenues Ad Valorem Taxes $28,115,468 $4,013,065 Charges for Services 2,249,466 1,826,219 Program Revenues Grants 671,753 32,803 Miscellaneous Impact Fees 2,493,945 1,745,626 Investment Earnings 54,184 68,837 Gain (Loss) on Disposition of Capital Assets (71,583) (13,605) Other 1,319,962 313,700 Total Revenues 34,833,195 7,986,645 Expenses: Public Safety—Fire/ Rescue Service 39,534,619 23,599,435 Increase (Decrease) in Net Position (4,701,424) (15,612,790) Net Position -Beginning of Year 31,806,678 47,419,468 Net Position -End of Year SU.IL5.2 4 $31,806,678 BJB/bb 4-7-17 1v The assessed value of the property within the North Naples Service Delivery Area increased just under 8 percent for the 2015-2016 fiscal year as compared to the prior year's assessed value, resulting in an increase in Ad Valorem tax revenues of $1,769,055. The property values in the North Naples Service Delivery Area decreased by 25 percent during the fiscal years 2007-2012, resulting in a decrease in Ad Valorem revenue. While property values have increased between 2012 and 2016, property value in the North Naples Service Delivery Area is still 9 percent lower FYE 9-30-16 than it was in FYE 9- 30-07. The Board adopted a millage rate of 0.95 mils in the North Naples Service Delivery Area taxing unit, or $0.95 for every $1,000 of taxable property value. This millage rate was _ 6.17 percent more than the rolled back rate (the taxing rate necessary to generate the same Ad Valorem revenue as was generated during the 2014-2015 fiscal year) of .8919. The assessed value of the property within the Big Corkscrew Island Service Delivery Area increased just under 15 percent for the 2015-2016 fiscal year as compared to the prior year's assessed value, resulting in an increase in Ad Valorem tax revenues of $415,952. The property values in the Big Corkscrew Island Service Delivery Area decreased by 66 percent during the fiscal years 2007-2012, resulting in a decrease in Ad Valorem revenue. While property values have increased between 2012 and 2016, property value in the Big Corkscrew Island Service Delivery Area is still 55 percent lower FYE 9-30-16 than it was in FYE 9-30-07. The Board adopted a millage rate of 3.45 mils in the Big Corkscrew Island Service _ Delivery Area taxing unit, or $3.45 for every $1,000 of taxable property value. This millage rate was 6.20 percent more than the rolled back rate (the taxing rate necessary to generate the same Ad Valorem revenue as was generated during the 2014-2015 fiscal year) of 3.2485. Prior to the 2007-2008 fiscal year, the increase in Ad Valorem revenue resulting from the increase in property value was sufficient to provide adequate funds to support operational, capital and reserve financial requirements in the District without increasing the millage rate. While property values have been on the increase over the last few years, the increases have not been sufficient to prevent the use of reserves to fund capital purchases. The following chart identifies the change in appraised property values in the District by service delivery area and the millage rate maintained by the District. BJB/bb 4-7-17 0 a - i L I $28,533,716,727 North Naples Service Delivery Area Taxable Property Values 2005 - 2016 $28,890,656,2 t» YAI -3,143 BJB/bb 4-7-17 V1 10 Fund Balance — Governmental Fund Financial Statements Staff has worked hard to meet the Board of Fire Commissioners' directive to utilize the fund balance and cash reserves of the General Fund to fund only capital purchases and improvements, and to maintain the District's financial position. The total fund balance of the General Fund was $13,282,590 at September 30, 2016, including the nonspendabe amount of $318,836 restricted for prepaid expenses, and $12,963,754 of assigned reserves. This fund balance reflects a decrease of $1,504,328 (used to fund capital expenses) as compared to the fund balance at the year ended September 30, 2015. 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 fiscal year ended September 30, 2016: L NonSpendable Fund Balance Amount General Fund Prepaid Expenses 318,836 Assigned Fund Balance Amount Operating Reserve — First Quarter $ 7,250,000 ` Minimum Operating Reserve per Policy 3,100,000 Health insurance Claim Reserve 200,000 ALS 130,000 Protective Gear 115,000 Vehicle Replacement 350,000 Fire Equipment 300,000 Fire Apparatus 444,866 Fire Prevention Bureau 883,839 Emergency Cash Resercve 94,905 Station Improvements & Equip. 74,244 Station #46 Improvements 20,900 —• Total Assigned Reserves $12,963,754 Total General Fund Reserves $13,282,590 bom The assigned reserves have been established by the Board of Fire Commissioners to meet the future needs of the District, including operating expenses for the first quarter of the fiscal year 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. �— Impact Fees With the creation of the North Collier Fire Control and Rescue District January 2015, an impact fee study was performed to establish impact fee rates for the new District. ` However, that study was not completed and new rates were not adopted until October 1, 2016. Therefore, each service delivery area retained their original impact fee rates and structure. Combined impact fee receipts were $2,674,934, an increase over the prior year BJB/bb 4-7-17 Vii of $563,310 or 27 percent. Total combined Impact Fee Fund expenses for the 15-16 fiscal year were $2,494,570, consisting of protective gear for new firefighter positions, the purchase of land for a new station, final repayment to the General Fund for the construction of Station 448, and debt service payment for land purchased in the Big Corkscrew service delivery area. Inspection Fees _ Inspection fee revenue for the year ended September 30, 2016 was $1,744,136 representing a decrease of $15,527 or less than 1 percent as compared to inspection fee revenue in the prior fiscal year (2015). In June of 2014, the District terminated its Interlocal Agreement with the Fire Code Official's office to provide fire plan review services and assumed the responsibility for those plan reviews. As a result $872,677 of the fund's revenue was attributable to plan review fees. The Inspection Fee Fund has had sufficient revenue in the past two fiscal years to fully support the functions associated with new construction inspections and plan reviews. Based on receipts for the first half of the 2016-2017 fiscal year for both inspection fees and plan review fees, it is anticipated this fund will continue to be self-supporting, at lease for the next few fiscal years as growth and expansion continue within the District. Staff will, however, continue �- to monitor the fund to determine if the General Fund will be required to provide financial assistance to support the Inspection Fee Fund operating costs. Budgetary Highlights Budget versus actual comparisons are reported in the required supplementary information other than management's discussion and analysis on pages 78 through 92 and are L reflected by taxing subunit (service delivery area). The amendments to General Fund revenue were necessary to reflect an increase in Ad Valorem tax revenue received resulting in collection above the 95 percent subject to budget requirements, to reflect a reduction in grant revenue resulting from the delay of L initiation of the Safer Grant, to provide for a one time distribution of funds resulting from the dissolution of the Fire Code Official's office and to reflect the repayment of the loan to the Impact Fee Fund to complete construction of Station #48. By these amendments, General Fund revenue was increased by $2,760,676. The amendments to the General Fund expenditures were a result of several factors. Budgeted personnel expenses were increased by $2,337,814 to reflect the additional firefighters funded by the Safer Grant, a newly negotiated Collective Bargaining Agreement, and harmonization costs associated with the merger and allocated solely to the Big Corkscrew service delivery area. Amendments were also made to operational expenses (an increase of $128,2242 mostly attributable to additional vehicle and building L maintenance costs, and capital expenses (an increase of $113,298) to provide for the purchase of non -transport ambulance (squad) units. Capital Assets Non -depreciable capital assets include land and construction in progress. Depreciable assets include buildings, improvements other than buildings, equipment, furniture and vehicles. BJB/bb 4-7-17 viii The following is a schedule of the District's capital assets as of September 30, 2016 and 2015. Capital Assets September 30 Capital Assets 2016 2015 L Land $12,823,117 $11,947,895 Construction in Progress 1,182,089 1,130,645 Total Capital Assets not Depreciated 14,005,206 13,078,540 Assets Held Under Capital Lease Buildings Vehicles Office Equipment Now Equipment & Machinery Total Capital Assets Being Depreciated Accumulated Depreciation Assets Held Under Capital Lease Buildings Vehicles Office Equipment Now Equipment & Machinery Total Accumulated Depreciation L .w Total Capital Assets being Depreciated, Net Capital Assets — Net of Depreciation Less: Capital Lease/Note Payables Net Assets Invested in Capital Assets Net of Related Debt 160,240 20,170,551 10,699,510 1,189,683 4,265,229 36,485,213 (91,249) ( 6,840,205) ( 7,775,210) (669,984) (3,042,540) (18,419,188) 18,066,025 32,071,231 (447,328) 31,623.903 160,240 20,104,344 10,000,490 1,675,316 3.637.256 35,577,646 (64,542) ( 6,392,330) ( 7,567,741) ( 635,106) 3,083,394) (17,743,113) 17,834,533 30,913,073 (539,503) 30.373.570 Significant capital asset purchases made during the fiscal year ended September 30, 2016 include: 1. Replacement vehicles (5), and 3 new squad (non -transport ambulance) units totaling $947,123; 2. Replacement radios totaling $70,758.97; 3. Replacement fire equipment (hydraulic tools and thermal imaging cameras) totaling $60,981; 4. Replacement medical equipment, including HeartStart Monitors and chest compressor systems, totaling $97,713; 5. Forty-one sets of replacement Bunker Gear totaling $86,633; 6. Replacement bay doors, alarm system and new signs totaling $66,013. BJB/bb 4-7-17 1X For additional information on the District's capital assets, see Note E on pages 36 and 37. Debt Administration As of September 30, 2016, the District had long term obligations of $21,590,860, as compared to $11,820,736 at September 30, 2015, an increase of $9,770,124 or 83 percent. The significant increase is largely due to the increase in FRS liability totaling $5,766,659 and Chapter 175 liability totaling $3,186,552. That debt consists of: 1. Compensated absences (accrued vacation liability) in the amount of $2,079,049, as compared to $1,965,499 at September 30, 2015. The increase in this liability is due to an increase in the number of District employees. 2. OPEB obligation of $3,012,601 as compared to $2,217,063 at September 30, 2015, representing post employment health insurance obligations pursuant to GASB No. 45. The increase in this obligation is due to the increase in the number of employees and the unification of the Collective Bargaining Agreement. 3. Capital lease for medical equipment in the amount of $44,828. 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 $402,500. 5. Pension liability (FRS) in the amount of $10,348,466 (see Note F). 6. Pension liability (HIS) in the amount of $2,509,309 (see Note F). 7. Pension liability (Ch. 175) in the amount of $3,194,107 (see Note F). Economic Facts and Next Year's Budget Millage Rates The following factors were taken into consideration when the budget for the fiscal year ,w ending September 30, 2017 was prepared: 1. Appraised taxable property values increased by $2,385,783,252, or 9 percent for tax year 2016 (FY 2017) in the North Naples service delivery area as compared to an increase of 8 percent in 2015. In the Big Corkscrew service delivery area, _ taxable property values increased by $139,223,613 or 12 percent for tax year 2016 (FY 2017) as compared to an increase of 14 percent in 2015. 2. The District retained a decreased millage rate of 0.95 mils in the North Naples service delivery area and 3.45 mils in the Big Corkscrew service delivery area for the fiscal year ending September 30, 2017. The Board has expressed the desire to continue to move towards one unified taxing rate District wide, although it is acknowledged this may take a significant period of time, depending upon the rate of growth and resulting property values in the District. 3. The use of General Fund reserves has been limited to the purchase of capital items, debt service for replacement apparatus and limited funding ($50,797) of the fire prevention bureau services from the reserve established by the distribution of �- funds from the Fire Code Official's Office. Capital purchases include replacement air conditioning units, bay doors and the fuel management system totaling $515,750, replacement fire equipment in the amount of $210,000, vehicle replacements totaling $244,500, replacement protective gear in the amount of $161,000, medical equipment in the amount of $85,000 and computer equipment totaling $170,000. BJB/bb 4-7-17 x L ft— ft— bow L 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 & Rescue District, 1885 Veteran's Park Drive, Naples, FL 34109, 239-597-3222, e-mail: bbronsdon@northcollierfire.com. BJB/bb 4-7-17 X1 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 5 of 102 STATEMENT OF NET POSITION September 30, 2016 Governmental Activities ASSETS Current assets: Cash and cash equivalents $ 12,313,317 _ Restricted cash and cash equivalents 1,332,708 Investments 1,300,000 Due from other governments 654,171 Other receivables 231,184 Other assets 318,836 Total current assets 16,150,216 Noncurrent assets: Capital assets: Land 12,823,117 Construction in progress 1,182,089 Depreciable buildings, equipment, and vehicles (net of $18,419,188 accumulated depreciation) 18,066,025 Total noncurrent assets 32,071,231 TOTAL ASSETS 48,221,447 DEFERRED OUTFLOWS OF RESOURCES - PENSIONS 10,196,042 LIABILITIES Current liabilities: Accounts payable and accrued expenses 1,612,510 Retainage payable - Contract deposits 7,500 Unearned revenue 1,242,673 Current portion of long-term obligations 86,877 Total current liabilities 2,949,560 Noncurrent liabilities: Noncurrent portion of long-term obligations 21,503,983 TOTAL LIABILITIES 24,453,543 DEFERRED INFLOWS OF RESOURCES - PENSIONS 6,858,692 NET POSITION .� Net investment in capital assets 31,623,903 Restricted 4,943 Unrestricted (deficit) (4,523,592) TOTAL NET POSITION $ 27,105,254 L The accompanying notes are an integral part of this statement. hom NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT STATEMENT OF ACTIVITIES Year Ended September 30, 2016 EXPENSES Governmental Activities Public Safety - Fire Protection Personnel services Operating expenses Depreciation Interest and fiscal charges TOTAL EXPENSES - GOVERNMENTAL ACTIVITIES PROGRAM REVENUES Charges for services Operating grants and contributions NET PROGRAM EXPENSES GENERAL REVENUES Ad Valorem taxes ` Impact fees Interest Loss on disposition of capital assets ` Other TOTAL GENERAL REVENUES DECREASE IN NET POSITION NET POSITION - Beginning of the year NET POSITION - End of the year The accompanying notes are an integral part of this statement. Page 6 of 102 Govemmental Activities $ 33,207,152 4,861,286 1,448,931 17,250 39,534,619 2,249,466 671,753 36,613,400 28,115,468 2,493,945 54,184 (71,583) 1,319,962 31,911,976 (4,701,424) 31,806,678 $ 27,105,254 ft- _ NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 7 of 102 BALANCE SHEET - GOVERNMENTAL FUNDS September 30, 2016 Total General Impact Fee Impact Fee Inspection Fee Governmental Fund Fund - NN Fund - BCI Fund - NN Funds ASSETS Cash and cash equivalents $ 12,313,317 $ - $ - $ - $ 12,313,317 Restricted cash and cash equivalents - 332,909 791,824 207,975 1,332,708 Investments 1,300,000 - - - 1,300,000 Due from other governments 286,266 108,538 55,402 203,965 654,171 Due from other funds 408,392 - - 1,395 409,787 Other receivables 231,184 - - 231,184 Prepaid expenses 318,836 - - - 318,836 TOTAL ASSETS $ 14,857,995 $ 441,447 $ 847,226 $ 413,335 $ 16,560,003 LIABILITIES AND FUND BALANCE LIABILITIES Accounts payable and accrued expenses $ 1,566,510 $ 1,767 $ 44,233 $ - $ 1,612,510 Retainage payable - - - _ _ Due to other funds 1,395 - 408,392 409,787 Contract deposits 7,500 - - - 7,500 Unearned revenue - 439,680 802,993 - 1,242,673 TOTAL LIABILITIES 1,575,405 441,447 847,226 408,392 3,272,470 FUND BALANCE _ Nonspendable 318,836 - - - 318,836 Restricted - - 4,943 4,943 Assigned 12,963,754 - - - 12,963,754 Unassigned - - - - TOTAL FUND BALANCE 13,282,590 - 4,943 13,287,533 TOTAL LIABILITIES AND FUND BALANCE $ 14,857,995 $ 441,447 $ 847,226 $ 413,335 $ 16,560,003 r.. The accompanying notes are an integral part of this statement, ,.. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 8 of 102 RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION September 30, 2016 �•- Amount Total fund balance of governmental funds $ 13,287,533 V 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. r.. Capital assets not being depreciated: Land 12,823,117 .� Construction in progress 1,182,089 14,005,206 Governmental capital assets being depreciated: Building, equipment and vehicles 36,485,213 Less accumulated depreciation (18,419,188) r. 18,066,025 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 10,196,042 Deferred inflows related to pensions (6,858,692) 3,337,350 Long-term obligations are not due and payable in the current period and therefore are not reported in the governmental funds. Net OPEB obligation (3,012,601) Net pension liability - FRS (10,348,466) Net pension liability - HIS (2,509,309) Net pension liability - FPT (3,194,107) Capital lease (44,828) Note payable (402,500) Compensated absences (2,079,049) �.., (21,590,860) Elimination of interfund amounts: ` Due to other funds (409,787) Due from other funds 409,787 Total net position of governmental activities $ 27,105,254 The accompanying notes are an integral part of this statement. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 9 of 102 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - GOVERNMENTAL FUNDS _ Year Ended September 30, 2016 Total ... General Impact Fee Impact Fee Inspection Fee Governmental Fund Fund - NN Fund - BCI Fund - NN Funds REVENUES _ Ad Valorem taxes $ 28,115,468 $ - $ - $ - $ 28,115,468 Intergovernmental revenue: State firefighter supplement 57,682 - - - 57,682 Federal grants 614,071 - - - 614,071 Charges for services: Inspection fees and other 505,856 - - 870,933 1,376,789 Plan review fees - - - 872,677 872,677 Impact fees - 1,483,922 1,010,023 - 2,493,945 Miscellaneous: Interest 53,033 607 18 526 54,184 Other 1,319,962 - - - 1,319,962 TOTAL REVENUES 30,666,072 1,484,529 1,010,041 1,744,136 34,904,778 EXPENDITURES Current Public safety Personnel services 27,168,111 - - 1,595,965 28,764,076 Operating expenditures 4,740,295 28,848 11,231 80,912 4,861,286 Capital outlay 1,602,330 80,670 924,060 71,612 2,678,672 Debt service: ` Principal reduction 34,675 - 57,500 - 92,175 Interest and fiscal charges - - 17,250 - 17,250 TOTAL EXPENDITURES 33,545,411 109,518 1,010,041 1,748,489 36,413,459 EXCESS OF REVENUES OVER (UNDER) EXPENDITURES (2,879,339) 1,375,011 - (4,353) (1,508,681) ` OTHER FINANCING SOURCES AND USES Proceeds from disposition of capital assets - - - Transfers in 1,375,011 - - 1,375,011 61M Transfers out - (1,375,011) - - (1,375,011) TOTAL OTHER FINANCING SOURCES AND USES 1,375,011 (1,375,011) - - - EXCESS OF REVENUES AND OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES (1,504,328) - - (4,353) (1,508,681) FUND BALANCE - Beginning of the year FUND BALANCE - End of the year 14,786,918 $ 13,282,590 $ The accompanying notes are an integral part of this statement. 9,296 14,796,214 $ - $ 4,943 $ 13,287,533 kum •— NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT RECONCILIATION OF THE STATEMENT OF REVENUES, _ EXPENDITURES, AND CHANGES IN FUND BALANCE OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES Year Ended September 30, 2016 Net change (revenues and other financing sources over (under) expenditures and other financing uses) in fund balance - total governmental funds 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 Less: proceeds on disposition of capital assets Less: loss on disposition of capital assets Less: current year depreciation 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): how Plus: capital lease Plus: note payable bow 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 Plus: transfers out L (Increase) decrease in net pension liability - pension (FRS) (Increase) decrease in net pension liability - HIS (Increase) decrease in net pension liability - FPT b w Increase (decrease) in deferred outflows (Increase) decrease in deferred inflows (Increase) decrease in Net OPEB obligation ... (Increase) decrease in compensated absences Decrease in net position of governmental activities The accompanying notes are an integral part of this statement. 2,678,672 (71,583) (1,448,931) 34,675 57,500 (1,375,011) 1,375,011 (5,413,173) (353,486) (3,186,552) 3,201,527 2,217,696 (795,538) (113,550) Page 10 of 102 Amount $ (1,508,681) 1,158,158 92,175 (4,443,076) $ (4,701,424) r. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT STATEMENT OF FIDUCIARY NET POSITION - FIDUCIARY FUND September 30, 2016 The accompanying notes are an integral part of this statement. Page 11 of 102 Firefighters' Pension Fund $ 4,344,726 2,436,937 30,688,898 5,732,235 8,054,304 5,606,820 56,863,920 1,411,547 221,724 16,584 18,283 124,930 58,656,988 72,055 55,415 127.470 438,296 8,091,222 $ 58,529,518 ASSETS Investments, at fair value: Cash and cash equivalents — Mutual funds Equity securities U.S. Government securities Corporate bonds Real estate — Due from other governments - State Due from District Due from employees Due from securities sold Accrued investment income TOTAL ASSETS LIABILITIES Accounts payable L Due for securities purchased TOTAL LIABILITIES L NET POSITION L, Restricted for DROP benefits Restricted for defined pension benefits L. TOTAL NET POSITION L L The accompanying notes are an integral part of this statement. Page 11 of 102 Firefighters' Pension Fund $ 4,344,726 2,436,937 30,688,898 5,732,235 8,054,304 5,606,820 56,863,920 1,411,547 221,724 16,584 18,283 124,930 58,656,988 72,055 55,415 127.470 438,296 8,091,222 $ 58,529,518 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT STATEMENT OF CHANGES IN FIDUCIARY _ NET POSITION - FIDUCIARY FUND Year Ended September 30, 2016 ADDITIONS Contributions: Employer Plan members ` Buybacks State of Florida, insurance premiums Total contributions Investment income: ` Net appreciation (depreciation) including realized gains/losses Interest and dividends Less: investment expenses ` Net investment income (loss) Other income L L TOTAL ADDITIONS DEDUCTIONS Refunds of contributions Benefits paid Administrative expenses TOTAL DEDUCTIONS NET INCREASE IN NET POSITION NET POSITION - BEGINNING NET POSITION - ENDING The accompanying notes are an integral part of this statement. Page 12 of 102 Firefighters' Pension Fund $ 1,750,382 353,357 28,124 1,411,547 3,543,410 2,563,065 1,553,984 4,117,049 (326,741) 3,790,308 6,144 7,339,862 252,448 90,345 342,793 6,997,069 51,532,449 $ 58,529,518 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 13 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES OrIjanization North Collier Fire Control and Rescue District (the "District") is an independent special taxing district located in Collier County, Florida. On January 1, 2015, the North Collier Fire Control and Rescue District was officially formed by merging the North Naples Fire Control and Rescue District and the Big Corkscrew Island Fire _ Control and Rescue District. On February 6, 2014, the two Districts entered into an Interlocal Agreement to merge. Each Board adopted a resolution identifying their intent to initiate the voluntary merger process pursuant to Florida Statute Chapter 189.074. The two Districts created a proposed Joint Merger Plan which was adopted by both Boards and ultimately put before the voters of each District by referendum. On November 4, 2014, voters from both districts approved the referendum to merge the two districts into one. On June 10, 2015, the Governor signed into legislation the official enabling act of the new District via Laws of Florida (LOF) Chapter 2015-191. The merger is intended to ensure the best possible emergency response times, operational efficiencies and ensure long term sustainability �— of the combined District. There was no impairment of capital assets as the result of the merger, which was effective as of January 1, 2015 and no significant accounting adjustment other than to combine the assets, liabilities and net position/fand balance at January 1, 2015 of both Districts. The District has the general and special powers L prescribed by Florida Statute Chapters 189, 191 and 633.15. The District is governed by a five (5) member elected Board of Commissioners. Commissioners serve on a staggered four (4) year term basis. L 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 (FS W) 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 r. - NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 14 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization, continued facilities for the NCFTC. FSW, as program coordinator, is responsible for the operations of the NCFTC including but not limited to the screening and enrolling of students and for screening and engaging instructors. Therefore, the activities of the NCFTC are not included in the District's basic financial statements. Reporting Entity The District adheres to Governmental Accounting Standards Board (GASB) Statement Number 14, "Financial Reporting Entity" (GASB 14), as amended by GASB Statement Number 39, "Determining Whether Certain Organizations Are �- Component Units" (GASB 39) and GASB Statement Number 61, "The Financial Reporting Omnibus - An Amendment of GASB Statements No. 14 and No. 34" (GASB 61). This Statement requires the basic financial statements of the District (the primary ` government) to include its component units, if any. A component unit is a legally separate organization for which the elected officials of the primary government are financially accountable. Based on the criteria established in GASB 14, as amended, there are no component units required to be included or included in the District's basic financial statements. Government -wide Financial Statements The government -wide financial statements (i.e., the Statement of Net Position and the Statement of Activities) report information on all of the activities of the District and do not emphasize fund types. These governmental activities comprise the primary government. Fiduciary funds are properly not included in the government -wide r. 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 L 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, k— NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 15 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Government -wide Financial Statements, continued ` gains, losses, assets, and liabilities resulting from exchange and exchange -like transactions are recognized when the exchange takes place. Revenues, expenses, gains, losses, assets, and liabilities resulting from nonexchange transactions are recognized in accordance with the requirements of GASB Statement Number 33, ` "Accounting and Financial Reporting for Nonexchange Transactions" (GASB 33). Amounts paid to acquire capital assets are capitalized as assets in the government -wide financial statements rather than reported as expenditures. Proceeds of long-term debt are recorded as liabilities in the government -wide �. financial statements rather than as other financing sources. Amounts paid to reduce long-term indebtedness of the reporting government are reported as a reduction of the related liability in the government -wide financial statements rather than as expenditures. b1— 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 fiznction, and 2) grants and ` contributions that are restricted to meeting the operational or capital improvements of a particular function. Taxes and other items not properly included among program revenues are reported instead as general revenues. Program revenues are considered to be revenues generated by services performed and/or by fees charged such as inspection fees, burn permits, and hydrant tests. Fund Financial Statements The District adheres to GASB Number 54, "Fund Balance Reporting and Governmental Fund Type Definitions" (GASB 54). Essentially, the implementation resulted in adoption of a fund balance policy and reclassification of the components ` within fund balance. M 6— NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 16 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Fund Financial Statements, continued The accounts of the District are organized on the basis of funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self -balancing accounts that comprise its assets, liabilities, fund equity or net position, revenues, and expenditures or expenses, as appropriate. Government resources are allocated to and accounted for in individual funds based upon the purpose for which they are to be spent and the means by which spending activities are controlled. Fund financial statements for the District's governmental funds are presented after the government -wide financial statements. These statements display information about major funds individually and nonmajor funds in aggregate for governmental funds. The fiduciary 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. 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 bl= reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are considered to be available when they are LM 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. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 17 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 L NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Governmental Funds, continued 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. 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. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 18 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Measurement Focus and Basis of AccountinLy, continued Revenues are considered to be available when they are collectible within the current period and soon enough thereafter to pay liabilities of the current period. For this purpose, the District considers tax revenues to be available if they are collected within sixty days of the end of the current fiscal period. hm Revenues susceptible to accrual are interest on investments, and intergovernmental revenues. Interest on invested funds is recognized when earned. Intergovernmental hm 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. 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. Maior Funds The District reports the following major governmental funds: The General Fund is the District's primary operating fund. It accounts for all financial �.. resources of the District (including both service delivery areas), except those required to be accounted for in another fund. bmw NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 19 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Major Funds, continued 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 of the District. The fees are restricted and can only be used for certain capital expenditures associated with growth within the District. Non-Maior Fund L The District reports the following non -major fund: The Inspection Fee Fund (North Naples service delivery area) is used by the District — to account for the receipt and expenditures of its Inspection Fee Program. Fees are charged for the inspection of new building construction. The fees are collected by Collier County and are remitted to the District. Fiduciary Fund 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. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 20 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Capital Assets Capital assets, which include land, construction in progress, buildings, equipment and vehicles, are reported in the government -wide Statement of Net Position. The District follows a capitalization policy which calls for capitalization of all capital _ assets that have a cost or donated value of $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 L drainage systems, are not capitalized, as the District generally does not acquire such assets. No debt -related interest expense is capitalized as part of capital assets in accordance with GASB 34. Maintenance, repairs and minor renovations are not capitalized. The acquisition of L 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 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 21 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED 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. r.. 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. r.. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 22 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Budgets and Budgetary Accounting, continued Several budget amendments were approved by the Board of Commissioners during the year ended September 30, 2016. Budgeted revenues and expenditures were increased as follows: Amount �- General fund - NN SDA $ 1,588,630 General fund - BCI SDA 276,747 `" Total General Fund $ 1,865,377 Impact fee fund - NN SDA $ 123,729 Impact fee fund - BCI SDA $ 350,618 Inspection fee fund $ 18,748 Impact Fees/Deferred Revenue The District levies an impact fee on new construction within the District. The intent of the fee is for growth within the District to pay for capital improvements needed due to `" the growth. The fee is imposed and collected by Collier County and remitted to the District which accounts for impact fees collected by service delivery area. The fee is refundable if not expended by the District within six (6) years from the date of collection. The District, therefore, records this fee as restricted cash and as unearned revenue until the date of expenditure, at which time it is recognized as revenue and charged to capital outlay in the fund financial statements and capital assets in the government -wide financial statements. Net Position In the government -wide financial statements, net position is identified as restricted when there are externally imposed constraints as to its use, such as through debt covenants, by grantors, or by law. hm »>K NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 23 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 OXK NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Fund Balances The governmental fund financial statements the District maintains include nonspendable, restricted, assigned, and unassigned fund balances. Nonspendable fund balances are those that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact. Criteria include items that are not expected to be converted into cash, for example ` prepaid expenses. Restricted fund balances are those that are restricted by a third party such as inspection fees. Restricted fund balances can only be spent for the stipulated ` purposes. The District's assigned fund balances are a result of official action of the District's Board. The District's intent is to maintain a minimum assigned fund balance level of three (3) months of budgeted total expenditures. The assigned fund balance includes �. the District's operational and capital reserves as well as its disaster reserve. At September 30, 2016, fund balance is also assigned for a variety of specific items by District Board action. Any use of the assigned fund balance requires the District's Board approval. Due To/From Other Funds Interfund receivables and payables arise from interfund transactions and are recorded �— by funds affected in the period in which the transactions are executed. Due From Other Governments No allowance for losses on uncollectible accounts has been recorded since the ` District considers all amounts to be fully collectible. Indirect Costs Expenses are allocated between service and delivery areas on the same line item based upon a Board approved cost allocation plan. For the year ended September ` 30, 2016 the costs were allocated on a percentage basis of 86.52% to NN SDA and 13.48% to BCI SDA. No costs are allocated between line items. b- - NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 24 of 102 NOTES TO THE FINANCIAL STATEMENTS ` September 30, 2016 NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Compensated Absences The District's employees accumulate annual leave based on the number of years of continuous service. Upon termination of employment, employees can receive �.. payment of accumulated annual leave if certain criteria are met. The costs of accumulated annual leave benefits (compensated absences) are expended in the respective operating funds when payments are made to employees. However, the liability for all accrued vacation and personal leave benefits is recorded in the government -wide Statement of Net Position. Encumbrances Encumbrance accounting, under which purchase orders, contracts and other commitments for the expenditure of monies are recorded in order to reserve that portion of the applicable appropriation, is not employed by the District because, at present, it is not necessary in order to assure effective budgetary control or to facilitate effective cash planning and control. Manamement Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make — estimates and assumptions that affect the reported amounts of assets, liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates. Interfund Transactions The District considers interf ind 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. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 25 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Pensions In the government -wide statement of net position, liabilities are recognized for the District's proportionate share of each pension plan's net pension liability. For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the Firefighters' Pension Fund (FPF), the Florida Retirement System (FRS) and the Health Insurance Subsidy (HIS) defined benefit plan and additions to/deductions from fiduciary net position have been determined on the same basis as they are reported by the Plans. For this purpose, benefit payments, (including refunds of employees' contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value for the FPF. The District's retirement plans and related amounts are described in a subsequent note. Deferred Outflows/Inflows of Resources In addition to assets, the statement of net position reports a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to future periods and so will not be recognized an as outflow of resources (expense/expenditure) until then. The deferred amount on pensions is reported only in the government -wide statement of net position. The deferred outflows of resources related to pensions are discussed in a subsequent note. In addition to liabilities, the statement of net position reports a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period and so will not be recognized as an inflow of resources (revenue) until that time. The deferred amount on pensions is reported only in the government -wide statement of net position. A deferred amount on pension results from the difference in the expected and actual amounts of experience, earnings, and contributions. This amount is deferred and amortized over the service life of all employees that are provided with pensions through the pension plan except earnings which are amortized over five to seven years. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 26 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Reclassifications Certain amounts in the financial statements have been reclassed to conform with the current presentation. These reclassifications had no effect on the results of operations or fund equity. Subsequent Events Subsequent events have been evaluated through February 23, 2017, 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 $13,646,025, of which $1,332,708 was restricted at September 30, 2016. Total cash and cash equivalents included cash on hand of $1,300 at September 30, 2016. Deposits L 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 U.- District depositories are institutions designated as qualified depositories by the State Treasurer at September 30, 2016. ikW ?MR NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 NOTE B - CASH AND CASH EQUIVALENTS, CONTINUED Deposits, continued Deposits consist of the following at September 30, 2016: District Carrying Amount Unrestricted General Fund Depository Accounts Money Market Total General Fund Restricted Page 27 of 102 Bank Balance $ 5,937,026 $ 6,329,410 6,374,991 6,374,991 $ 12,312,017 $ 12,704,401 r.. General Fund Depository Accounts $ - $ - Special Revenue Funds Impact Fee - NN Depository Accounts 332,909 332,909 Impact Fee - BCI L Depository Accounts 791,824 799,868 Inspection Fee Depository Accounts 207,975 207,975 Total Special Revenue Funds 1,332,708 1,340,752 L Total Restricted Funds $ 1,332,708 $ 1,340,752 _ 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. r. The District held no other types of deposits during the year ended September 30, 2016. r.. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 28 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 NOTE B - CASH AND CASH EQUIVALENTS, CONTINUED Restricted Cash and Equivalents how 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 area 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 $1,300,000 (market value) and $1,300,000 (bank balance) at September 30, 2016 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 (the "Plan") totaled $56,863,920 (including $4,344,726 in cash and cash equivalents, $2,436,937 in mutual funds, $30,688,898 in equity securities, $13,786,539 in fixed income securities, and $5,606,820 in real estate) at September 30, 2016. 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. r.. The Firefighters' Pension Trust Fund accounts for resources held to fund the respective firefighter employee pension benefits. L W.•» NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 29 of 102 NOTES TO THE FINANCIAL STATEMENTS (wY3 September 30, 2016 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. lo. 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, 2016. 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. lo. 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 Plan shall contain no more than 10% of a given issuer irrespective of the number of differing issues. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 30 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 NOTE C - INVESTMENTS, CONTINUED Firefighters' Pension Plan - Investments, continued Investment Authorization, continued: The current target allocation at September 30, 2016, of these investments at market is as r.. follows: Investment Long Term bum Authorized Policy -Target Expected Real TnvPctmPnte Allnratinn 0/ Rate Ratilm o/ Domestic Equities 35-55% 7.5% Fixed Income 20-40% 2.5% Real Estate 0-15% 4.5% International Equities 10-25% 8.5% International Fixed Income 0-10% 3.5% Cash and Cash Equivalents Minimal Minimal 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 i.., 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, 2016: Investment Maturities (in > ears) Investment Fair Value Less than 1 1 to 5 6 to 10 More than 10 Corporate bonds $ 8,054,304 $ 305,522 $ 4,521,056 $ 1,631,146 $ 1,596,581 Mutual funds 2,436,937 - 1,266,964 834,164 335,809 lo. U.S. Agencies 4,541,473 - - 226,219 4,315,254 U.S. Treasuries 1,190,762 - 31,774 95,892 1,063,095 $ 16,223,476 $ 305,522 $ 5,819,794 $ 2,787,421 $ 7,310,739 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. 71//L NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 31 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 L NOTE C - INVESTMENTS, CONTINUED Firefighters' Pension Plan - Investments, continued `" Credit Risk, continued: The following table discloses credit rating by fixed income investment type at September 30, 2016, if applicable: Fair Percentage of Value Portfolio i.. Quality rating of credit risk debt securities A $ 653,831 1.24 % Al 487,822 0.93 L A2 977,611 1.86 A3 1,422,627 2.71 AA 266,113 0.51 `, Aa2 628,491 1.20 Aa3 360,561 0.69 AAA 1,784,763 3.40 B 144,266 0.27 _ Bal 118,548 0.23 Bat 55,745 0.11 Baal 2,554,972 4.86 Baa2 1,124,656 2.14 Baa3 279,763 0.53 BB 513,706 0.98 BBB 711,829 1.36 Caa 137,687 0.26 Unrated government securities 4,000,485 7.62 6' Total credit risk debt securities $ 16,223,476 30.89 % `, * 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, 2016. 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, 2016. 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 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 32 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 NOTE C - INVESTMENTS, CONTINUED r.. 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 the Plan's custodial bank and registered in the Plan's name. Foreign Currency Risk: This is the risk that fluctuations in currency exchange rate may affect transactions conducted in currencies other than U.S. Dollars and the carrying value of foreign r.. 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 Plan's investment balance in equities and no more than 10% in fixed income. As of September 30, 2016, 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) $ 11,372,784 2D.YA L Fair Value Measurements: Fair value is defined as the price that would be received to sell an asset or paid to �- transfer a liability in an orderly transaction between market participants at the measurement date. The Plan categorizes its fair value measurements within the fair value hierarchy as established by generally accepted accounting principles. The fair value hierarchy categorizes the inputs to valuation techniques used to measure fair value into three levels based on the extent to which inputs used in measuring fair value `" are observable in the market as follows: Level 1 - Inputs to the valuation methodology are based upon quoted prices for identical assets in active markets. Level 2 - Inputs to the valuation methodology are based upon observable inputs for the assets either directly or indirectly, other than those considered Level 1 inputs, which may include quoted prices for identical assets in markets that are not b. '— NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 33 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 NOTE C - INVESTMENTS, CONTINUED Firefighters' Pension Plan - Investments, continued Fair Value Measurements, continued: considered to be active, and quoted prices of similar assets in active or inactive Iwo markets. Level 3 - Inputs to the valuation methodology are based upon unobservable inputs. Following is a description of the valuation methodologies used for asset measured at •— fair value. 6M Common stock: Valued at the closing price reported on the New York Stock Exchange. ` Government securities: Valued using pricing models maximizing the use of observable inputs for similar securities. Mutual funds: Valued at the daily closing price as reported by the Plan. Mutual funds held by the Plan are open-ended mutual funds that are registered with the Securities and Exchange Commission. These funds are required to publish their daily net asset value (NAV) and to transact at that price. The mutual funds held �— by the Plan are deemed to be actively traded. Corporate bonds: Valued using pricing models maximizing the use of observable inputs for similar securities. This includes basing the value on yields currently available on comparable securities of issuers with similar credit ratings. When quoted prices are not available for identical or similar bonds, the bond is valued under a discounted cash flows approach that maximizes observable inputs, such as current yield of similar instruments, but included adjustments for certain risks that may not be observable, such as credit and liquidity risks or a broker quote, if available. Real estate: Valued at the net asset value of shares held by the Plan at year end. The Plan has investments in private market real estate investments for which no liquid public market exists. r.. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 34 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 NOTE C - INVESTMENTS, CONTINUED Firefighters' Pension Plan - Investments, continued Fair Value Measurements, continued: The following table presents the Plan's fair value hierarchy for investments at fair value as of September 30, 2016: Fair Value Measurements Using Quoted Prices in Significant r.. Active Other Significant Markets for Observable Unobservable Identical Assets Inputs Inputs Total (Level l) (Level 2) (Level 3) Investments by fair value level Equity securities: Common stocks $ 24,080,123 $ 24,080,123 $ - $ - -- Mutual funds 6,518,312 - 6,518,312 - REIT 90,463 - 90,463 - Total equinity securities 30,688,898 24,080,123 6,608,775 - Debt securities U.S. treasury securities 1,190,762 - 1,190,762 - U.S. agency securities 4,541,473 - 4,541,473 - 6= Corporate bonds 8,054,304 8,054,304 - Fixed income mutual funds 2,436,937 - 2,436,937 - Total debt securities 16,223,476 16,223,476 - r.. Total investments by fair value 46,912,374 $ 24,080,123 $ 22,832,251 $ - r.. Investments measured at the net asset value (NAV) ' Real estate fund 5,606,820 Money market funds (exempt) 4,344,726 Total investments $ 56,863,920 * As required by GAAP, certain investments have not been classified in the fair value hierarchy. The fair value amounts presented in the previous table are intended to permit reconciliation for the fair value hierarchy to the total investment line item in the Statement of Fiduciary Net Position. hum NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 35 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 NOTE C - INVESTMENTS, CONTINUED r.. Firefighters' Pension Plan - Investments, continued Fair Value Measurements, continued: The following table summarizes investment for which fair value is measured using the net asset value per share practical expedient, including their relate unfunded commitments and redemption restrictions: Investments measured at the NAV Redemption Unfunded Frequency (if Redemption Fair Value Commitments Currently Eligible Notice Period Real estate fund $ 5,606,820 $ - Quarterly 90 Days r.. Real estate fund: The fund is an open-ended real estate investment fund investing L.. primarily in core institutional office, retail, industrial, and multi -family properties located throughout the United States. The investment is valued at NAV and its redemption must be received by the fund 90 days prior to quarter end. NOTE D - DUE TO/FROM OTHER FUNDS Interfund receivables and payables at September 30, 2016, are as follows: Due from Due to Fwd Other Funds Other Funds General Fund: LImpact Fee Fund - NN $ - $ - Impact Fee Fund - BCI - Inspection Fee Fund 408,392 1,395 Total General Fund 408,392 1,395 6M Special Revenue Funds: Impact Fee Fund - NN General Fund - - Impact Fee Fund - BCI General Fund - - Inspection Fee Fund General Fund 1,395 408,392 Total Special Revenue Funds 1,395 408,392 Total $ 409,787 $ 409,787 Interfund receivables and payables were eliminated for presentation purposes in the Statement of Net Position at September 30, 2016. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 36 of 102 NOTES TO THE FINANCIAL STATEMENTS amm September 30, 2016 NOTE E - CAPITAL ASSETS ACTIVITY Related Debt (447,328) Net investment in capital assets $ 31,623,903 The following is a summary of changes in capital assets activity for the year ended September 30, 2016: Balance Balance October 1 Increases/ Decreases/ Adjustments/ September 30 2015 Additions Retirements Reclassifications 2016 L Capital Assets Not Being Depreciated: Land $ 11,947,895 $ 875,222 $ - $ - $ 12,823,117 Construction in progress 1,130,645 51,444 - - 1,182,089 L Total Capital Assets Not Being Depreciated 13,078,540 926,666 - - 14,005,206 Capital Assets Being Depreciated: Assets held under capital lease 160,240 - - - 160,240 boom Buildings 20,104,344 100,532 (34,325) - 20,170,551 Office equipment 1,015,399 233,751 (100,114) 40,647 1,189,683 Vehicles 10,000,490 1,036,509 (337,489) - 10,699,510 Equipment & machinery 4,297,173 381,214 (372,511) (40,647) 4,265,229 Total Capital Assets Being Depreciated 35,577,646 1,752,006 (844,439) - 36,485,213 Less Accumulated Depreciation: Assets held under capital lease (64,542) (26,707) - - (91,249) Buildings (6,392,330) (445,502) 6,647 (9,020) (6,840,205) r.. Office equipment (635,106) (97,542) 100,548 (37,884) (669,984) Vehicles (7,567,741) (497,722) 337,837 (47,584) (7,775,210) Equipment & machinery (3,083,394)3( 81,458) 327,824 94,488 (3,042,540) Total Accumulated Depreciation (17,743,113) 1,448,931) 772,856 - (18,419,188) _ Total Capital Assets being Depreciated, Net 17,834,533 303,075 (71,583) - 18,066,025 Capital Assets, Net $ 30,913,073 $ 1,229,741 $ 71,583 $ - 32,071,231 Related Debt (447,328) Net investment in capital assets $ 31,623,903 bm NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 37 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 NOTE E - CAPITAL ASSETS ACTIVITY, CONTINUED Depreciation expense was charged to the following functions during the year ended b• September 30, 2016: Amount L General Government Total Depreciation Expense $1,448,931 NOTE F - LONG-TERM OBLIGATIONS bow The following is a summary of changes in long-term obligations for the year ended September 30, 2016: Balance Retirements Balance Amounts October 1 And September 30 Due Within 2015 Additions Adjustments 2016 One Year Net OPEB obligation $ 2,217,063 $ 795,538 $ - $ 3,012,601 $ - Net Pension Liability - FRS 4,935,293 5,413,173 - 10,348,466 - �-- Net Pension Liability - HIS 2,155,823 353,486 - 2,509,309 - Net Pension Liability - FPT 7,555 3,186,552 - 3,194,107 - Capital Lease - NN 79,503 - (34,675) 44,828 29,377 Note Payable - BCI 460,000 - (57,500) 402,500 57,500 Compensated Absences 1,965,499 113,550 - 2,079,049 - ... $11,820,736 $ 9,862,299 $ (92,175) $21,590,860 $ 86,877 The following is a summary of long-term obligations at September 30, 2016: Amount _ Net OPEB obligation. Cumulative difference between annual OPEB cost and District payments toward the cost of post Lemployment benefits other than pensions since GASB No. 45 transition date of October 1, 2009. (Combined SDA) $3,012,601 L Net pension obligation - FRS pension plan. This amount is actuarially determined through calculation based upon the audited financial statements of the Florida FRS Plan. 10,348,466 L Net pension obligation - HIS plan. This amount is actuarially determined through calculation based upon the — audited financial statements of the Florida FRS Plan. 2,509,309 bow NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 38 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 NOTE F - LONG-TERM OBLIGATIONS, CONTINUED 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. 3,194,107 $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) 44,828 $1,150,000 note payable to SunTrust Bank over a 20 year period i.. ending November 1, 2024 in equal annual principal payments on November 1 of $57,500 plus accrued interest at a rate of 3.75%. The note is collateralized by Impact Fees. (BCI) 402,500 Non-current portion of compensated absences. Employees of the L District are entitled to paid vacation based on length of service and job classification. (Combined SDA) 2,079,049 21,590,860 Less Current Portion (86,877) Long -Term Portion $ 21,503,983 The annual debt service requirements at September 30, 2016, were as follows: Capital Note Years Ending Lease Payable Payable Total September 30 Principal (1) Principal (2) Principal 2017 $ 29,377 $ 57,500 $ 86,877 2018 15,451 57,500 72,951 2019 - 57,500 57,500 2020 - 57,500 57,500 2021 - 57,500 57,500 2022-2023 - 115,000 115,000 — $ 44,828 $ 402,500 447,328 Net OPEB obligation 3,012,601 Net Pension Liability - FRS 10,348,466 Net Pension Liability - HIS 2,509,309 Net Pension Liability - FPT 3,194,107 Compensated absences 2,079,049 Total long-term debt $ 21,590,860 .... (1) Debt service paid through General Fund (2) Debt service paid through Impact Fee Fund (BCI) Interest expense for the year ended September 30, 2016, was $17,250. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 39 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 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 ("DROP") under the defined benefit plan and amended in 2000 to provide an integrated defined contribution plan alternative to the defined benefit plan for FRS members effective ` July 1, 2002. This integrated defined contribution pension plan is the FRS Investment Plan. Chapter 112, Florida Statutes, established the Retiree Health Insurance Subsidy (HIS) Program, a separate cost-sharing, multiple -employer defined benefit pension plan to assist retired members of any State -administered retirement system in paying the costs of health insurance. Essentially all regular employees of the District are eligible to enroll as members of the State -administered FRS. Provisions relating to the FRS are established by Chapters 121 and 122, Florida Statutes; Chapter 112, Part IV, Florida Statutes; Chapter 238, _ Florida Statutes; and Florida Retirement System Rules, Chapter 60S, Florida Administrative Code; wherein eligibility, contributions, and benefits are defined and described in detail. Such provisions may be amended at any time by further action ` from the Florida Legislature. The FRS is a single retirement system administered by the Florida Department of Management Services, Division of Retirement, and consists of two cost-sharing, multiple -employer defined benefit plans (Pension and HIS Plans) and other nonintegrated programs. A comprehensive annual financial report of the FRS, which includes its financial statements, required supplementary information, actuarial report, and other relevant information dated June 30, 2016, is available from the Florida Department of Management Services' Web site �"' (www.dms.myflorida.com). NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 40 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 NOTE G - RETIREMENT PLANS, CONTINUED General Information about the Florida Retirement System, continued The District's total FRS and HIS pension expense was $1,533,805 for the year ended September 30, 2016 and is recorded in the government -wide financial statements. Total District actual FRS and HIS retirement contribution expenditures were $1,186,368 and $761,542 for the years ended September 30, 2016 and 2015, respectively. The District contributed 100% of the required contributions. FRS Pension Plan Plan Description. The FRS Pension Plan ("Plan") is a cost-sharing, multiple - employer defined benefit pension plan, with a Deferred Retirement Option Program (DROP) for eligible employees. The general classes of membership are as follows: Regular Class - Members of the FRS who do not qualify for membership in the other classes. Senior Management Service Class (SMSC) - Members in senior management level positions. Special Risk Class - Members who are employed as certified firefighters and meet the criteria to qualify for this class. Elected Officials - Members who are elected by the voters within the District `M boundaries. bm 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. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 41 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 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 L 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 L Service on or after October 1, 1974 3.00 Senior Management Service Class 2.00 a.. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 42 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 NOTE G - RETIREMENT PLANS, CONTINUED * As defined by the Plan. rAM FRS Pension Plan, continued i 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. L Contributions. The Florida Legislature establishes contribution rates for L participating employers and employees. Contribution rates during the year ended September 30, 2016 were as follows: r.. Percent of Gross Salary* Class Employee Employer (1) Employer (3) Employer (4) Florida Retirement System, Regular 3.00 7.37 7.26 7.52 Florida Retirement System, Senior Management Service 3.00 21.14 21.43 21.77 Florida Retirement System, Special Risk 3.00 19.82 22.04 22.57 Deferred Retirement Option Program - Applicable to Members from All of the Above Classes 0.00 12.28 12.88 12.99 Florida Retirement System, Reemployed Retiree (2) (2) N/A N/A Florida Retirement System, Elected Official 3.00 43.24 42.27 42.77 v. Notes: (1) Employer rates include 1.26 percent for the postemployment health insurance subsidy. Also, employer rates, other than for DROP participants, include .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. (4) Employer rates include 1.66 percent for the post employment health insurance subsidy. Also, employer rates, other than for DROP participants, include .06 percent for administrative costs for ... the Investment Plan. Rates for 7/1/16 - 6/30/17. * As defined by the Plan. rAM ft— NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 43 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 NOTE G - RETIREMENT PLANS, CONTINUED FRS Pension Plan, continued Pension Liabilities, Pension Expense, Deferred Outflows of Resources and Deferred Inflows of Resources Related to the Pension Plan. At •.. September 30, 2016, the District reported an FRS pension liability of $10,348,466 for its proportionate share of the net pension liability. The net pension liability was bw measured as of September 30, 2016, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of July 1, 2016. The District's proportionate share of the net pension liability was based on the District's 2015-16 fiscal year contributions relative to the total 2015-16 fiscal year contributions of all participating members. At September 30, 2016, the District's proportionate share was .040983896 percent, which was an increase of .002774 percent from its proportionate share measure as of September 30, 2015. bw For the year ended September 30, 2016, the District recognized FRS pension expense of $1,421,070. In addition, the District reported deferred outflows of resources and deferred inflows of resources related to the pension from the following sources: Description v Differences between expected and actual experience r.. Change of assumptions Net difference between projected and actual earnings on pension plan investments Changes in proportion and differences between District contributions and proportionate share of contributions District contributions subsequent to the L measurement date Total v .— L. Deferred Outflows Deferred Inflows of Resources of Resources $ 792,358 626,051 2,674,952 1,712,255 275,427 $ 6,081,043 $ 96,351 2,628,102 $ 2,724,453 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 44 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 NOTE G - RETIREMENT PLANS, CONTINUED FRS Pension Plan, continued The deferred outflows of resources related to the FRS pension, totaling $275,427 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 6.4 years as follows: Fiscal Years Ending September 30 Amount 2017 $ 743,961 2018 743,961 2019 743,961 2020 743,961 2021 75,223 �- Thereafter 30,096 Total $ 3,081,163 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 7.60 percent, net of pension plan 6" investment expense, including inflation r.. 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. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 45 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 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 hm 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 hm 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 bm following table: bm L (1) As outlined in the Plan's investment policy Discount Rate. The discount rate used to measure the total pension liability was 7.60 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. Compound r.. Annual Annual Target Arithmetic (Geometric) Standard Asset Class Allocation (1) Return Return Deviation Cash 1% 3.0% 3.0% 1.7% Fixed income 18% 4.7% 4.6% 4.6% ` Global equity 53% 8.1% 6.8% 17.2% Real estate (property) 10% 6.4% 5.8% 12.0% Private equity 6% 11.5% 7.8% 30.0% _ Strategic investments 12% 6.1% 5.6% 11.1% Total 100% Assumed inflation - Mean 2.60% 1.90% bm L (1) As outlined in the Plan's investment policy Discount Rate. The discount rate used to measure the total pension liability was 7.60 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. in. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 46 of 102 NOTES TO THE FINANCIAL STATEMENTS §S,W„ September 30, 2016 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 7.60 percent which was reduced from 7.65%, 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 (6.60 percent) or 1 -percentage -point higher (8.60 percent) than the current rate: 1% Current 1% Decrease Discount Rate Increase (6.60%) (7.60%) (8.60%) District's proportionate share of r. the net pension liability $ 19,052,227 $ 10,348,466 $ 3,103,735 Pension Plan Fiduciary Net Position. Detailed information about the pension plan's fiduciary net position is available in the separately issued FRS Pension Plan and Other State Administered Systems Comprehensive Annual Financial Report (FRS "CAFR") �. dated June 30, 2016. 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 3231.5-9000 850-488-5706 or toll free at 877-377-1737 h' hqp://www.dms.myflorida.com/workforce operations/retirement/publications im— Payables to the Pension Plan. At September 30, 2016, the District reported a payable of $0 for the outstanding amount of contributions in the pension plan. 6. AMP NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 47 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 NOTE G - RETIREMENT PLANS, CONTINUED HIS Plan Plan Description. The Health Insurance Subsidy Plan ("HIS Plan") is a cost-sharing multiple -employer defined benefit pension plan established under Section 112.363, Florida Statutes. The benefit is a monthly payment to assist retirees of State -administered retirement systems in paying their health insurance costs and is L administered by the Division of Retirement within the Florida Department of Management Services. Benefits Provided. For the year ended September 30, 2016, eligible retirees and beneficiaries received a monthly HIS payment equal to the number of years of creditable service completed at the time of retirement multiplied by $5. The payments are at least $30 but not more than $150 per month, pursuant to Section 112.363, Florida Statutes. To be eligible to receive a HIS Plan benefit, a retiree under a State -administered retirement system must provide proof of health insurance coverage, which can include Medicare. Contributions. The HIS Plan is funded by required contributions from FRS _ participating employers as set by the Florida Legislature. Employer contributions are a percentage of gross compensation for all active FRS members. For the year ended September 30, 2016, the contribution rate ranged between 1.66 percent and 1.66 �.. percent of payroll pursuant to Section 112.363, Florida Statutes. The District contributed 100 percent of its statutorily required contributions for the current and preceding three years. HIS Plan contributions are deposited in a separate trust fund from which HIS payments are authorized. HIS Plan benefits are not guaranteed and are subject to annual legislative appropriation. In the event the legislative appropriation ` or available funds fail to provide full subsidy benefits to all participants, benefits may be reduced or cancelled. r.. Pension Liabilities, Pension Expense, Deferred Outflows of Resources _ and Deferred Inflows of Resources Related to the HIS Plan. At September 30, 2016, the District reported a HIS liability of $2,509,309 for its proportionate share of the net HIS Plan's net pension liability. The net pension liability was measured as of September 30, 2016, and the total pension liability was used to calculate the net pension liability determined by an actuarial valuation as of July 1, 2016. The District's proportionate share of the net HIS liability was based on the NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 48 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 NOTE G - RETIREMENT PLANS, CONTINUED HIS Plan, continued District's 2015-16 fiscal year contributions relative to the total 2015-16 fiscal year contributions of all participating members. At September 30, 2016, the District's proportionate share was .021530658 percent, which was an increase of .000391 percent from its proportionate share measured as of September 30, 2015. For the fiscal year ended September 30, 2016, the District recognized HIS expense of $112,375. 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 $ - $ 5,715 Change of assumptions 393,774 - Net difference between projected and actual _ earnings on HIS pension plan investments 1,269 - Changes in proportion and differences between District HIS contributions and proportionate share of HIS contributions 543,758 544,055 District contributions subsequent to the measurement date 28,743 - ` Total $ 967,544 $ 549,770 The deferred outflows of resources related to HIS, totaling $28,743, resulting from District contributions subsequent to the measurement date, will be recognized as a L 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 1.. September 30 Amount 2017 $ 62,859 2018 62,859 2019 62,859 2020 62,860 2021 62,542 Thereafter 75,052 Total $ 389,031 bm NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 49 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 NOTE G - RETIREMENT PLANS, CONTINUED HIS Plan, continued Actuarial Assumptions. The total pension liability in the July 1, 2016, actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement: Inflation Real Payroll Growth Salary Increases Municipal Bond Rate 2.60 percent 0.65 percent 3.25 percent, average, including inflation 2.85 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 reduced from 3.80 % to 2.85%. In general, the discount rate for calculating the total HIS liability is equal to the single rate equivalent to discounting at the long-term expected rate of return for benefit payments prior to the projected depletion date. Because the HIS benefit is essentially funded on a pay-as-you-go basis, the depletion date is considered to be immediate, and the single equivalent discount rate is equal to the municipal bond rate selected by the plan sponsor. The Bond Buyer General Obligation 20 -Bond Municipal Bond Index was adopted as the applicable municipal bond index. Sensitivity of the District's Proportionate Share of the Net HIS Liability to Changes in the Discount Rate. The following presents the District's proportionate share of the net HIS liability calculated using the discount rate of 2.85 percent, as well as what the District's proportionate share of the net HIS liability would be if it were calculated using a discount rate that is 1 -percentage -point lower (1.85 percent) or 1 -percentage -point higher (3.85 percent) than the current L.. rate: 1% Current 1% Decrease Discount Rate Increase (1.85%) (2.85%) (3.85%) District's proportionate share of the net HIS liability $ 2,878,748 $ 2,509,309 $ 2,202,695 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 50 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 NOTE G - RETIREMENT PLANS, CONTINUED HIS Plan, continued Pension Plan Fiduciary Net Position. Detailed information about the HIS plan's fiduciary net position is available in the separately issued FRS Pension Plan and Other ,_. State Administered Comprehensive Annual Financial Report (FRS "CAFR") dated June 30, 2016. 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 a- 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, 2016, the District reported a payable of $0 for the outstanding amount of contributions to the HIS plan. FRS - Defined Contribution Pension Plan The SBA administers the defined contribution plan officially titled the FRS Investment Plan (Investment Plan). The Investment Plan is reported in the SBA's annual financial statements and in the State of Florida Comprehensive Annual Financial Report. —' As provided in Section 121.4501, Florida Statutes, eligible FRS members may elect to participate in the Investment Plan in lieu of the FRS defined benefit plan. District employees participating in DROP are not eligible to participate in the Investment Plan. Employer and employee contributions, including amounts contributed to individual member's accounts, are defined by law, but the ultimate benefit depends in part on the performance of investment funds. Benefit terms, including contribution requirements, for the Investment Plan are established and may be amended by the �-- Florida Legislature. The Investment Plan is funded with the same employer and employee contribution rates that are based on salary and membership class (Regular Class, Elected County Officers, etc.) as the FRS defined benefit plan. Contributions NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 51 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 NOTE G - RETIREMENT PLANS, CONTINUED FRS - Defined Contribution Pension Plan, continued are directed to individual member accounts, and the individual members allocate contributions and account balances among various approved investment choices. Costs of administering the plan, including FRS Financial Guidance Program, are funded through an employer contribution of 0.04 percent of payroll and by forfeited benefits L of plan members. Allocations to the investment member's accounts during the 2015-16 fiscal year were as follows: Percent of Gross Salary* .� Class Employee Employer (1) Employer (3) Employer (4) Florida Retirement System, Regular 3.00 7.37 7.26 7.52 Florida Retirement System, Senior Management Service 3.00 21.14 21.43 21.77 Florida Retirement System, Special Risk 3.00 19.82 22.04 22.57 Deferred Retirement Option Program - Applicable to Members from All of the Above Classes 0.00 12.28 12.88 12.99 Florida Retirement System, Reemployed Retiree (2) (2) N/A N/A Florida Retirement System, Elected Official 3.00 43.24 42.27 42.77 Notes: (1) Employer rates include 1.26 percent for the postemployment health insurance subsidy. Also, employer rates, other than for DROP participants, include .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. (4) Employer rates include 1.66 percent for the post employment health insurance subsidy. Also, employer rates, other than for DROP participants, include .06 percent for administrative costs for the Investment Plan. Rates for 7/1/16 - 6/30/17. ' 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, 2016, 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. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 52 of 102 NOTES TO THE FINANCIAL STATEMENTS _ September 30, 2016 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 r.. retirement income. The District's Investment Plan pension expense included within the FRS expense totaled $96,319 for the year ended September 30, 2016. Payables to the Investment Plan. At September 30, 2016, the District reported a payable of $0 for the outstanding amount of contributions to the Plan. Plan 2 - Plan Descriution and Provisions - Firefiehters' 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. L 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. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 53 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 NOTE G - RETIREMENT PLANS, CONTINUED Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund, continued During the year ended September 30, 2015, the District adopted Governmental Accounting Standards Board Statement No. 68 "Accounting and Financial Reporting for Pensions" (GASB 68). As such, the Plan's beginning net position was restated and the net pension liability was recorded in the government -wide financial statements. During the years ended September 30, 2016, 2015, and 2014 there were employee contributions in the amount of $353,357, $283,205, and $263,115, 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. 4 .NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 54 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 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 -03 1 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 L 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 r.. 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, 2016 for the year ended September 30, 2016, the District's contribution (District only) requirement was 13% of the actuarially determined covered payroll. Actual District contributions to the Plan for the years ended September 30, 2016 and 2015, were $1,750,382 and $1,105,545, respectively. The State contributions for the years ended September 30, 2016 asnd 2015 were $1,411,547 and $1,487,600, respectively. Employees contributed (3%) ` $353,357 to the Plan for the year ended September 30, 2016. At September 30, 2016, $58,529,518 the Plan's total net position was restricted for retiree benefits. Payables to the Pension Plan. At September 30, 2016, the District reported a payable of $221,724 for the outstanding amount of contributions payable to the pension plan. '— Pension Benefits - Effective July 1, 2001, employees with 6 or more years of service are entitled to monthly pension benefits, beginning at the earlier of age 55 with `, 6 years of credited service or 25 years credited service regardless of age. Benefit is WW �— NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 55 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 NOTE G - RETIREMENT PLANS, CONTINUED Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund, continued equal to 3.53% of their average final compensation (AFC) times credited service prior to October 1, 2013 plus 3% of average final compensation times credited service on and after October 1, 2013. AFC means the average of the highest five (5) _ years within the last ten (10) years of service. Maximum benefit is 100% of AFC. The plan permits early retirement with 6 years (10 years prior ro July 2, 200 1) 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). r.. 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). r.. DROP - Effective December 12, 2013, Resolution 13-034 was adopted, which L, 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 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 56 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 NOTE G - RETIREMENT PLANS, CONTINUED Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund, ` continued next following either, attainment of age fifty-five (5 5) and the completion of ten (10) years of credited service, or the completion of twenty-five (25) years of credited service, which date shall constitute the "initial date of eligibility". An eligible participant electing to participate in DROP must complete and execute such forms as may be required by the District and supplied by the Board of Trustees not less than thirty (30) days prior to entering the DROP. The forms shall include, but not limited to, an irrevocable letter of resignation effective no later than the conclusion of the maximum period of DROP participation. Election into the DROP is irrevocable ` provided there shall be no minimum period of participation; however in the event of a voluntary termination prior to the maximum period, any DROP participant termination prior to such maximum DROP period shall submit a written notice at least thirty (30) ` days prior to such early termination of DROP participation. An eligible participant may elect to participate in the DROP only once. After commencement of participation in DROP, a participant shall no longer earn, accrue or ` purchase additional service credits towards retirement benefits or later enhancements to the firefighters' pension plan. Upon the effective date of an eligible participant's participation in DROP, all contributions by and on behalf of the participant to the plan shall be discontinued. For all plan purposes, service and vesting credits of an eligible participant electing DROP shall be fixed as of the effective date of commencement of DROP participation. Any services as a firefighter after entry into DROP shall not be used for calculation or determination of benefits payable by the pension plan. The average final compensation of a participant, as defined in this plan shall be determined as of the effective date of commencement of DROP participation and other subsequent earnings shall not be used for calculation or determination of benefits payable by the ` pension plan. Income Recognition - Interest income is recorded on the accrual basis. Investments are reported at market value. Short-term investments are reported at cost, which approximates market value. Actuarial Present Value of Accumulated Plan Benefits - Accumulated plan benefits are those future periodic payments, including lump -sum distributions, that im- NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 57 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 NOTE G - RETIREMENT PLANS, CONTINUED Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund, continued are attributable under the Plan's provisions to the service employees have rendered. Accumulated plan benefits include benefits expected to be paid to (a) retired or terminated employees or their beneficiaries, (b) beneficiaries of employees who have died, and (c) present employees or their beneficiaries. Benefits under the Plan are 6m 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 6M 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, 2016 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 ` 7.5% (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, 2016 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 Benefit Pension Plan (Florida Statutes Chapter #175), including funding policies, contribution methods, benefit provisions and trend information: l»>7 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 58 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 NOTE G - RETIREMENT PLANS, CONTINUED Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund, continued L Year established and governing authority r.. Governing body Determination of contribution requirements: 6W Employer (District) Plan members L` Net -of -Fees Investment Return Annual Salary Increase Firefighters' Pension Trust Fund - Plan 2 District Resolution 96- 004 (July 11, 1996) Board of Trustees of Plan Actuarially determined 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 3.0% of covered payroll Employer 6 years Graduated Scale based on Credited Service (see below) Cost of living increase of 3% each year Earlier of 55 with 6 years of credited service or 25 years credited service regardless of age Yes Yes Yes 2.5% Entry Age Normal. Prior valuations utilized Frozen Entry Age method Reduced from 8.00% to 7.50% flat 6% per year to graduated scale (9% per year for first 10 years & 3% per year for 10+ years) Funding of administrative costs: r.. Period required to vest Annual salary increase bum Post retirement benefit increase Eligibility for distribution bum (Normal retirement) Provisions for: L Disability benefits Death benefits bum Early retirement Assumed inflation L. Actuarial assumption/method changes since prior valuation: Actuarial Cost Method L` Net -of -Fees Investment Return Annual Salary Increase Firefighters' Pension Trust Fund - Plan 2 District Resolution 96- 004 (July 11, 1996) Board of Trustees of Plan Actuarially determined 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 3.0% of covered payroll Employer 6 years Graduated Scale based on Credited Service (see below) Cost of living increase of 3% each year Earlier of 55 with 6 years of credited service or 25 years credited service regardless of age Yes Yes Yes 2.5% Entry Age Normal. Prior valuations utilized Frozen Entry Age method Reduced from 8.00% to 7.50% flat 6% per year to graduated scale (9% per year for first 10 years & 3% per year for 10+ years) NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 59 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 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, 2016 were as follows: Amount Total pension liability $ 61,707,055 Plan fiduciary net position (58,512,948) District's net pension liability $ 3,194,107 Plan fiduciary net position as a percentage of the L total pension liability 94.85% h.. The total pension liability was determined by an actuarial valuation as of September 30, 2016 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 2.5 percent for inflation. L 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 35-55% 40% 7.5% International equities 10-25% 14% 8.5% Fixed income 20-40% 22% 2.5% r.. International fixed income 0-10% 6% 3.5% Real estate 0-15% 10% 4.5% _ Cash and cash equivalents minimal 8% not available * annual arithmetic return 100% 100% .. F NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 NOTE G - RETIREMENT PLANS, CONTINUED Page 60 of 102 Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund, r.. 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) $ 13,533,628 $ 3,194,107 $ (5,148,443) Deferred Inflows/Outflows of Resources Related to Pensions On September 30, 2016, the District reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: a NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 61 of 102 NOTES TO THE FINANCIAL STATEMENTS a September 30, 2016 NOTE G - RETIREMENT PLANS, CONTINUED Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund, �• continued Deferred Outflows Deferred Inflows of Resources of Resources a ' Differences between expected and actual experience $ - $ 1,105,754 �. Change of assumptions - 2,478,715 Net difference between projected and actual earnings on plan investments 3,147,455 - ` Contributions subsequent to the measurement date - - a $ 3,147,455 $ 3,584,469 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 2017 $ 312,752 _ 2018 312,751 2019 312,752 2020 416,965 ` 2021 (448,059) Thereafter (1,344,175) �• Total $ (437,014) Memberships of the Plan consisted of the following at October 1, 2016: a Firefighters' Pension Trust Fund - Plan 2 Active plan members 147 Inactive plan members or beneficiaries currently receiving benefits 12 Inactive plan members entitled to but not yet receiving benefits 8 Total 167 Number of participating employers 1 Number of participating state agencies 1 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 62 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 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. NOTE G - RETIREMENT PLANS, CONTINUED Plan 2 - Plan Description and Provisions - Fireflghters' Pension Trust Fund, — continued The following is a schedule of changes in net pension liability for the fiscal year ended September 30, 2016: L Increase (Decrease) Total Pension Plan Fiduciary Net Pension Liability Net Position Liability (Asset) — Balances at September 30, 2015 $ 51,541,750 $ 51,534,195 $ 7,555 Changes for the fiscal year: Service cost 3,170,917 - 3,170,917 Interest 4,092,811 - 4,092,811 Differences between expected and _ actual experience 1,243,203 - 1,243,203 Changes of assumptions 1,901,688 - 1,901,688 Changein excess state money (12,267) - (12,267) Contributions - Employer - 1,735,437 (1,735,437) Contributions - State - 11411,547 (1,411,547) Contributions - Employee - 356,709 (356,709) Contributions - Buy Back 28,125 28,125 Net investment income - 3,793,956 (3,793,956) Benefit payments, including refunds of employee contributions (259,172) (259,172) - Administrative expense - (87,849) 87,849 Net changes 10,165,305 6,978,753 3,186,552 Balances at September 30, 2016 $ 61,707,055 $ 58,512,948 $ 3,194,107 Annual Pension Cost, Net Pension Oblieation 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, 2016 of $3,194,107. 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. ME NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 63 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 NOTE G - RETIREMENT PLANS, CONTINUED ** reflected by actuary as Plan Fiduciary Net Position Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund, continued Trend Information Firefighters' Pension Trust Fund L 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) 2016 $ 3,146,984 $ 1,735,437 $ 1,411,547 $1,746,716 $ 3,146,984 100% - 2015 $ 2,594,733 $ 1,107,133 $ 1,487,600 $1,746,716 $ 2,594,733 100% - 2014 $ 2,896,024 $ 1,518,926 $ 1,377,098 $1,746,716 $ 2,896,024 100% - 2013 $ 3,386,733 $ 2,127,828 $ 1,314,064 $1,746,716 $ 3,441,892 102% - 2012 $ 3,283,811 $ 2,166,246 $ 1,214,214 $1,746,716 $ 3,380,454 103% - r.. 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% - -� (1) The District considers its annual pension cost to be its actuarially determined required annual pension contribution including the employer and state contribution. Fy 2016 required contribution reduced by $12,267 excess State money reserve. 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 r.. Date (a) (b) (b -a) (a/b) (c) -a /c 10/01/16 $58,512,948 $61,707,055 $ 3,194,107 94.8% $11,890,295 26.9% 10/01/15 $51,534,195 $51,541,750 $ 7,555 100.0% $ 9,671,942 0.1% 10/01/14 $49,189,571 $47,467,581 $(1,721,990) 103.6% $ 8,770,495 -19.6% 10/01/13 $42,143,137 $41,366,768 $ (776,369) 101.9% $ 9,092,235 -8.5% L 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% ** reflected by actuary as Plan Fiduciary Net Position NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 NOTE G - RETIREMENT PLANS, CONTINUED Page 64 of 102 Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund, — continued Firefighters' Pension Trust Fund Valuation date 10/01/13 Actuarial cost method Entry Age Normal 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 2.5% Post retirement cost of living adjustment 3% Changes of Assumptions For the measurement date of September 30, 2016, as a result of Chapter 2015-157, L Laws of Florida, the assumed rates of mortality were changed to the assumptions used by the Florida Retirement System for special risk employees. The inflation assumption rate was lowered from 3.00% to 2.50%, matching the long-term inflation assumption utilized by the Plan's investment consultant. For measurement date September 30, 2015, amounts reported as changes of 1� assumptions were resulted from: 1. The Actuarial Cost Method is changed from the Frozen Entry Age Actuarial Cost ` Method to the Entry Age Normal (level percentage of pay) Cost Method. This method change was approved by the Board of Trustees at the June 18, 2015 meeting. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 65 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 NOTE G - RETIREMENT PLANS, CONTINUED k3sss Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund, continued ` Changes of Assumptions, continued 2. Assumption Changes a. The net -of -fees investment return assumption was lowered from 8.00% to 7.50%. ` This assumption was approved by the Board of Trustees and the June 19, 2015 meeting. b. The salary assumption was changed from flat 6% per year to a graduated scale based on Credited Service. The new assumption is 9% per year for the first 10 years, ` followed by 3% per year for 10 or more years of Credited Service. This assumption was approved by the Board of Trustees at the June 18, 2015 meeting, based on Plan experience for the period October 1, 2004 through September 30, 2013. c. A final salary load assumption, based on lump sum accruals cashed in at the time of retirement or termination, has been implemented due to passage of Resolution 16-008. L. The assumption is based on individual data provided by the Plan sponsor for all active Members. 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, �.. 2016, 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 year ended September 30, 2016 were $1,103. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 66 of 102 NOTES TO THE FINANCIAL STATEMENTS s September 30, 2016 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 L Defined Benefit Plan. All other active employees at that time, September 30, 2010, as well as future employees entered the PERP. 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. bm 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 In— b. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 67 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 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. i Post Employment Health Plan (PERP) The PEHP is a defined contribution plan administered by the District. L All employees who did not elect to remain in the Defined Benefit Plan, and all future active employees are participants in the PEHP. rm Originally participants in the PEHP had $7,000 deposited on their behalf into a trust rm account on the 20th anniversary of their date of hire and on each subsequent anniversary. Additionally, those participants having over 20 years of credited service at their date of retirement also received a $30,000 deposit on their behalf at date of `" separation. Effective October 1, 2012, the Plan was changed to limit District total contributions to $50,000 per employee. Effective October 1, 2015, participants in the PEHP will have $2,500 deposited into 6. a trust account following the 5th anniversary of their date of hire and on each subsequent year. Additionally, those participants having over 20 years of credited service at their date of retirement will receive a maximum contribution ranging from 6M $37,000 to $50,000 depending on length of service. The PEHP is designed to offer similar benefits to those offered under the Defined Benefit Plan. The District, as part of the PEHP, entered a group variable annuity contract. As such, the PEHP Plan's asset custodian and third party administrator is the insurance �.. company through which the annuity is contracted. General - Funding Poli�qy The District paid $216,920 for retiree's and ERIP participants' health care premiums r.. as part of the Defined Benefit Plan on a pay-as-you-go basis for the year ended September 30, 2016. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 Page 68 of 102 NOTE H - POST -EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (OPEB), CONTINUED General - Funding Policy, continued The District also contributed $459,500 to the PEHP Plan for the year ended September 30, 2016. 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 Fundiniz Progress - Defined Benefit Plan Expected Unfunded Year Actuarial (2) Actuarial Cash 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) $ 1,208,932 (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 PERP. Schedule of Contributions from Employer - Three Year Trend - Defined Benefit Plan * - Most recent actuarial valuation was 1/1/2015 Note: Actuarial projection for the PEHP is N/A Expected Percentage of Year Annual Cash Annual OPEB Net OPEB Ended OPEB Cost Payment Cost Obligation 09/30/16 * * * $ 3,012,601 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 * - Most recent actuarial valuation was 1/1/2015 Note: Actuarial projection for the PEHP is N/A NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 69 of 102 NOTES TO THE FINANCIAL STATEMENTS um September 30, 2016 ` 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 L 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, 2016 is as follows: Amount Net OPEB obligation - NN $ 2,546,398 _ Net OPEB obligation - BCI 466,203 $ 3,012,601 r.. 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. ._. Year ended September 30, 2016 Defined r Benefit Plan PEHP Annual required contribution (ARC) $ 1,276,880 $ 459,500 bm Adjustment to ARC (128,212) - Plus interest on NOO 88,683 - `` Annual OPEB cost 1,237,351 459,500 Annual Net contribution made (441,813) (459,500) AN= Expected cash payment 441,813 (459,500) Yearly change in OPEB obligation 795,538 - Net OPEB obligation - beginning of year 2,217,063 ` Net OPEB obligation - end of year $ 3,012,601 $ - fAm k. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 70 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 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, 2015 actuarial valuation, the Projected Unit Credit Unit cost method with linear pro -ration to assumed benefit commencement was used. The L. 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 year ended September 30, 2016, the District provided health benefits as follows: NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 71 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 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 Naples 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 year ended September 30, 2016 were $1,029,482. As of January 1, 2016, all District employees were offered health coverage, and the •— related HSA contribution under the plan was established for the North Naples Service Delivery Area employees. The District incurred $5,258,170 in claims, third party administration costs, premiums and reinsurance premiums including HSA contributions and workers compensation insurance during the year ended September 30, 2016, for the self-insurance and fully -funded insurance programs. L It is the policy of the District to purchase third party commercial insurance for other remaining forms of potential risks to which it is exposed. The District's risk �.. management activities are reported in the General Fund. No accrual has been recorded for claims and incidents not reported to the insurer. The District had no significant reductions in insurance coverage from the prior year. Reported claims have not exceeded the insurance coverage for the years ended September 30, 2011 through September 30, 2016. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 72 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 NOTE J - PRbw OPERTY TAXES L 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 2016 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, 2016, $217,763 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. L 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 L Due date March 31 Taxes become delinquent (lien date) April 1 — Tax certificates sold by the Collier County Tax Collector Prior to June 1 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 73 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 ` NOTE J - PROPERTY TAXES, CONTINUED For the year ended September 30, 2016, the Board of Commissioners of the District levied ad valorem taxes at a millage rate of $.95 per $1,000 (.95 mills) of the 2015 net taxable value of real property located within the North Naples Service Delivery Area. For the year ended September 30, 2016, the Board of Commissioners of the District levied ad valorem taxes at a millage rate of $3.45 per $1,000 (3.45 mills) of the 2015 net taxable value of real property located within the Big Corkscrew Island Service Delivery Area. NOTE K - IMPACT FEE FUND ACTIVITY During the year ended September 30, 2016, the Impact Fee Fund had the following activity: NN BCI Unearned revenue, October 1, 2015 $ - $ 1,062,309 Impact fee receipts 1,923,602 750,707 _ Interest and other income 607 18 Operating fees - collection fees (28,848) (11,231) Loan interest - (17,250) Principal reduction - (57,500) Capital outlay (80,670) (924,060) Transfers in (out) (1,375,011) - Unearned revenue, September 30, 2016 $ 439,680 $ 802,993 L -' NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 74 of 102 NOTES TO THE FINANCIAL STATEMENTS �• September 30, 2016 im- Restricted Fund Balance/Net Position - Inspection Fee Fund Inspection Fee Fund Total Amount $ 4,943 NOTE L - FUND BALANCE/NET POSITION ALLOCATIONS Fund Balance/Net Position were allocated for the following purposes at September 30, 2016: r,., NN BCI Total Nonspendable - General Fund Amount Amount Amount Nonspendable fund balance - General Fund prepaid expenses $ 318,836 $ - $ 318,836 NN BCI Total Assigned fund balance - General Fund Amount Amount Amount General Fund - 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 200,000 - 200,000 General Fund - ALS equipment 30,000 100,000 130,000 General Fund - Protective gear 100,000 15,000 115,000 General Fund - Vehicle replacement 250,000 100,000 350,000 v General Fund - Fire equipment 200,000 100,000 300,000 General Fund - Fire apparatus 294,866 150,000 444,866 bw General Fund - Fire prevention bureau 883,839 - 883,839 General Fund - Station improvements & equipment 52,484 21,760 74,244 General Fund - Station #46 improvements 20,900 - 20,900 Emergency Cash Reserve - 94,905 94,905 Total General Fund $ 11,132,089 $ 1,831,665 $ 12,963,754 NN BCI Total Unassigned - General Fund Amount Amount Amount General Fund $ - $ - $ - im- Restricted Fund Balance/Net Position - Inspection Fee Fund Inspection Fee Fund Total Amount $ 4,943 #a. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 75 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30, 2016 ` NOTE M - COMMITMENTS AND CONTINGENCIES The District is involved from time to time in certain routine litigation, the substance of which either as liabilities or recoveries, would not materially affect the financial position of the District. Although the final outcome of the lawsuits, assertions, and claims or the exact amount of costs and/or potential recovery is not presently determinable, in the opinion of the District's legal counsel, the resolution of these matters will not have a materially adverse affect on the financial condition of the District. As a general policy, the District plans to vigorously contest any such matters. In December 2015, the Board approved a capital lease in the amount of $2,400,000 r for the purchase of three (3) new fire trucks and one (1) new ladder truck. The vehicles were received subsequent to year end. The lease requires ten (10) annual payments of approximately $280,000 including interest at 2.82% beginning on November 15, 2016. im— COMBINING FINANCIAL STATEMENTS BY SERVICE DELIVERY AREA s,." bm NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 76 of 102 COMBINING BALANCE SHEET - GENERAL FUND - BY SERVICE L- DELIVERY AREA September 30, 2016 60 North Naples Big Corkscrew Total Service Island Service General L Delivery Area Delivery Area Eliminations Fund ASSETS Cash and cash equivalents $ 10,463,592 $ 1,849,725 $ - $ 12,313,317 L Restricted cash and cash equivalents - - - Investments - 1,300,000 - 1,300,000 Due from other governments 245,676 40,590 - 286,266 Due from other funds 1,776,302 7,205 (1,375,115) 408,392 r.. Other receivables 229,129 2,055 - 231,184 Prepaid expenses 318,836 - - 318,836 TOTAL ASSETS $ 13,033,535 $ 3,199,575 $ (I,375,115) $ 14,857,995 L LIABILITIES AND FUND BALANCE LIABILITIES Accounts payable and accrued expenses $ 1,566,510 $ $ - $ 1,566,510 Retainage payable - - - - Due to other funds 8,600 1,367,910 (1,375,115) 1,395 Contract deposits 7,500 - 7,500 w. Unearned revenue - - - - TOTAL LIABILITIES 1,582,610 1,367,910 (1,375,115) 1,575,405 FUND BALANCE Nonspendable 318,836 - - 318,836 Restricted - - - - �" Assigned 11,132,089 1,831,665 - 12,963,754 Unassigned - - - TOTAL FUND BALANCE 11,450,925 1,831,665 - 13,282,590 L■ TOTAL LIABILITIES AND FUND BALANCE $ 13,033,535 $ 3,199,575 $ (1,375,115) $ 14,857,995 bWE b.. bm The accompanying notes are an integral part of this statement. The accompanying notes are an integral part of this statement. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 77 of 102 COMBINING STATEMENT OF REVENUES, EXPENDITURES �. AND CHANGES IN FUND BALANCE - GENERAL FUND - BY SERVICE DELIVERY AREA Year Ended September 30, 2016 General Fund North Naples Big Corkscrew Total Service Island Service General Delivery Area Delivery Area Fund r.. REVENUES Ad Valorem taxes $ 24,152,970 $ 3,962,498 $ 28,115,468 L Intergovernmental revenue: State firefighter supplement 57,682 - 57,682 Federal grants 531,294 82,777 614,071 Charges for services 476,046 29,810 505,856 Miscellaneous: Interest 52,579 454 53,033 Other 1,301,304 18,658 1,319,962 TOTAL REVENUES 26,571,875 4,094,197 30,666,072 L EXPENDITURES Current Public safety — Personnel services 23,218,672 3,949,439 27,168,111 Operating expenditures 4,101,293 639,002 4,740,295 Capital outlay 1,386,336 215,994 1,602,330 Debt service: Principal reduction 30,001 4,674 34,675 Interest and fiscal charges - - - Reserves - - - TOTAL EXPENDITURES 28,736,302 4,809,109 33,545,411 L EXCESS OF REVENUES OVER (UNDER) EXPENDITURES (2,164,427) (714,9I2) (2,879,339) OTHER FINANCING SOURCES AND (USES) Transfer in 1,375,011 - 1,375,011 r Transfer out - - - TOTAL OTHER FINANCING SOURCES AND (USES) 1,375,011 - 1,375,011 EXCESS OF REVENUES AND OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES (789,4I6) (714,912) (1,504,328) FUND BALANCE - Beginning 12,240,341 2,546,577 I4,786,918 FUND BALANCE - Ending $ 11,450,925 $ 1,831,665 $ 13,282,590 The accompanying notes are an integral part of this statement. REQUIRED SUPPLEMENTARY .� INFORMATION OTHER THAN MD&A L ... NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 78 of 102 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - GENERAL FUND - SUMMARY STATEMENT - NN Year Ended September 30, 2016 General Fund Variance Original Final Favorable Budget Budget Actual (Unfavorable) REVENUES Ad Valorem taxes $ 23,598,510 $ 24,160,175 $ 24,152,970 $ (7,205) Intergovernmental revenue: State firefighter supplement 38,000 38,000 57,682 19,682 Federal grants 676,421 471,421 531,294 59,873 Charges for services 531,100 500,100 476,046 (24,054) Miscellaneous: Interest 45,000 45,000 52,579 7,579 Other 259,017 1,319,018 1,301,304 (17,714) Subtotal - revenues 25,148,048 26,533,714 26,571,875 38,161 L Cash brought forward 13,412,388 12,240,341 - (12,240,341) TOTAL REVENUES 38,560,436 38,774,055 26,571,875 (12,202,180) EXPENDITURES Current Public safety `.. Personnel services 21,079,927 23,417,741 23,218,672 199,069 Operating expenditures 3,905,328 4,033,550 4,101,293 (67,743) Capital outlay 1,309,007 1,422,305 1,386,336 35,969 Debt service: Principal reduction 27,728 27,728 30,001 (2,273) Interest and fiscal charges - - - - Reserves 12,238,446 11,247,742 - 11,247,742 TOTAL EXPENDITURES 38,560,436 40,149,066 28,736,302 11,412,764 a EXCESS OF REVENUES OVER (UNDER) EXPENDITURES - (1,375,01j) (2,164,427) (789,416) �. OTHER FINANCING SOURCES AND (USES) Transfer in - 1,375,011 1,375,011 - Transfer out - - - - TOTAL OTHER FINANCING SOURCES AND (USES) - 1,375,011 1,375,011 - EXCESS OF REVENUES AND OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER �— FINANCING USES $ - $ - (789,416) $ (789,416) FUND BALANCE - Beginning 12,240,341 FUND BALANCE - Ending $ 11,450,925 The accompanying notes are an integral part of this statement. r.. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 79 of 102 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL GENERAL FUND - DETAILED STATEMENT - NN Year Ended September 30, 2016 General Fund Variance Original Final Favorable Budget Budget Actual (Unfavorable) REVENUES Ad Valorem taxes $ 23,598,510 $ 24,160,175 $ 24,152,970 $ (7,205) Intergovernmental revenue: State firefighter supplement 38,000 38,000 57,682 19,682 Federal grants 676,421 471,421 531,294 59,873 Charges for services 531,100 500,100 476,046 (24,054) Miscellaneous: Interest 45,000 45,000 52,579 7,579 Other 259,017 1,319,018 1,301,304 (17,714) Subtotal - revenues 25,148,048 26,533,714 26,571,875 38,161 Cash brought forward 13,412,388 12,240,341 - (12,240,341) TOTAL REVENUES 38,560,436 38,774,055 26,571,875 (12,202,180) EXPENDITURES Current Public safety Personnel services: Salaries Firefighters & Admin. 12,893,653 13,088,103 13,150,868 (62,765) Commissioners 41,530 41,530 41,530 - ` Overtime 693,043 1,375,291 1,345,467 29,824 Vacation pay 21,630 195,000 103,959 91,041 L Sick leave 456,748 694,962 607,318 87,644 Incentives and holiday pay 637,401 572,357 582,754 (10,397) Payroll taxes Social Security 1,116,843 1,175,687 1,190,672 (14,985) Benefits Retirement 1,571,021 2,389,056 2,444,970 (55,914) Health insurance 2,774,789 2,774,789 1,592,663 1,182,126 Disability insurance 66,367 66,367 64,420 1,947 Unemployment 8,652 8,652 - 8,652 Workers compensation 489,374 459,447 474,564 (15,117) Employee physicals 174,770 174,770 189,057 (14,287) Post employment health plan 132,376 400,000 397,559 2,441 Health Savings Account Funding - - 1,029,482 (1,029,482) Retirement recognition 1,730 1,730 3,389 (1,659) Subtotal - Personnel services 21,079,927 23,417,741 23,218,672 199,069 The accompanying notes are an integral part of this statement. The accompanying notes are an integral part of this statement. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 80 of 102 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL GENERAL FUND - DETAILED STATEMENT - NN (CONTINUED) Year Ended September 30, 2016 General Fund Variance hum Original Final Favorable Operating expenditures: Budget Budget Actual (Unfavorable) Insurance 329,594 329,594 347,861 (18,267) Uniforms 75,965 150,965 149,674 1,291 _ Communications 20,505 20,505 31,468 (10,963) Telephone 225,594 225,594 238,451 (12,857) Utilities 286,589 286,589 217,151 69,438 Maintenance Vehicle 347,118 417,118 411,758 5,360 Equipment 50,614 30,614 21,230 9,384 Computer 350,190 189,897 210,283 (20,386) Hydrant 24,226 33,517 33,047 470 Building 307,171 404,927 443,305 (38,378) Supplies Office 45,855 45,855 66,635 (20,780) Protective gear 80,031 101,564 132,478 (30,914) Station 46,721 46,721 52,521 (5,800) Emergency medical 114,336 124,336 127,799 (3,463) Hurricane/emergency - - - - Equipment Office 40,664 40,664 51,264 (10,600) Fire 58,834 108,834 116,658 (7,824) Shop 10,382 25,382 23,971 1,411 Warehouse/logistics 4,759 4,759 9,080 (4,321) b•• Professional and other fees Legal and professional 247,447 290,707 289,463 1,244 Property appraiser fees 212,095 192,095 182;884 9,211 b -M Tax collector fees 480,658 480,658 484,369 (3,711) Accounting 69,216 69,216 63,480 5,736 Miscellaneous L Travel 25,264 50,264 48,565 1,699 Water/sewer fee St. 44 4,326 4,326 4,326 Public information officer 3,720 3,720 22 3,698 Fuel and oil 199,060 130,000 145,046 (15,046) _ Legal advertisements 8,652 8,652 8,947 (295) Dues and subscriptions 7,233 12,233 9,083 3,150 CERT team 2,596 2,596 6,961 (4,365) Dive team 5,105 5,105 6,582 (1,477) Fire prevention 18,169 26,169 25,533 636 Training 171,180 138,915 127,353 11,562 Hazardous materials 7,700 7,700 2,366 5,334 Technical rescue 9,560 9,560 7,012 2,548 Boat team 4,542 4,542 2,532 2,010 K-9 search and rescue 1,000 1,000 - 1,000 Honor guard - - - - OPS - - Peer fitness - - - - Miscellaneous 8,657 8,657 6,461 2,196 Operational Reserves Contingency - - - - Subtotal - Operating expenditures 3,905,328 4,033,550 4,101,293 (67,743) The accompanying notes are an integral part of this statement. LReserves NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT 12,238,446 11,247,742 Page 81 of 102 L STATEMENT OF REVENUES, EXPENDITURES AND 38,560,436 40,149,066 28,736,302 11,412,764 CHANGES IN FUND BALANCE - BUDGET AND ACTUAL OVER (UNDER) EXPENDITURES GENERAL FUND - DETAILED STATEMENT - NN (CONTINUED) OTHER FINANCING SOURCES AND (USES) Year Ended September 30, 2016 Proceeds from disposition of capital assets - - - - Transfers in (out) General Fund 1,375,011 TOTAL OTHER FINANCING SOURCES AND (USES) 1,375,011 1,375,011 how EXCESS OF REVENUES AND OTHER FINANCING Variance Original Final Favorable AND OTHER FINANCING USES $ Capital outlay: Budget Budget Actual (Unfavorable) Land - - - - L Station improvements 230,290 123,040 51,919 71,121 Fire & rescue equipment 75,272 43,260 52,761 (9,501) Protective gear 86,520 103,824 83,943 19,881 Communication equipment 15,574 65,000 70,906 (5,906) Medical equipment 95,172 95,172 84,541 10,631 i.. Computers 25,956 172,249 181,596 (9,347) TRT 1,730 1,730 - 1,730 Boat team 15,387 15,387 15,378 19 `. Vehicle purchase 177,366 790,063 819,450 (29,387) Training equipment - 2,800 1,081 1,719 Station equipment & computers - - 24,761 (24,761) `. Logistics/warehouse - - - - Hazardous materials equip. 1,730 - - Fire apparatus 584,010 9,780 - 9,780 i.. Dive equipment - - - - Fire prevention - - - Subtotal - Capital outlay 1,309,007 1,422,305 1,386,336 35,969 low Debt service: Principal reduction 27,728 27,728 30,001 (2,273) LInterest and fiscal charges - Subtotal - Debt service 27,728 27,728 30,001 (2,273) LReserves Reserves 12,238,446 11,247,742 - 11,247,742 L TOTAL EXPENDITURES 38,560,436 40,149,066 28,736,302 11,412,764 EXCESS OF REVENUES OVER (UNDER) EXPENDITURES - (1,375,011) (2,164,427) (789,416) OTHER FINANCING SOURCES AND (USES) Proceeds from disposition of capital assets - - - - Transfers in (out) - 1,375,011 1,375,011 TOTAL OTHER FINANCING SOURCES AND (USES) 1,375,011 1,375,011 how EXCESS OF REVENUES AND OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES $ - $ - (789,416) $ (789,416) FUND BALANCE - Beginning 12,240,341 L FUND BALANCE - Ending $ 11,450,925 The accompanying notes are an integral part of this statement. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 82 of 102 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN '" FUND BALANCE - BUDGET AND ACTUAL - IMPACT FEE FUND - SUMMARY STATEMENT - NN Year Ended September 30, 2016 The accompanying notes are an integral part of this statement. Impact Fee Fund Variance Original Final Favorable Budget Budget Actual (Unfavorable) REVENUES Fees: Impact fees $ 1,800,000 $ 1,923,602 $ 1,483,922 $ (439,680) Miscellaneous: Interest 480 607 607 - Subtotal - revenues 1,800,480 1,924,209 1,484,529 (439,680) Cash brought forward - - - - TOTAL REVENUES 1,800,480 1,924,209 1,484,529 (439,680) EXPENDITURES Current Public safety Operating expenditures 24,000 30,000 28,848 1,152 Capital outlay 353,500 85,000 80,670 4,330 .� Debt service: Principal - - - - L Interest 22,500 22,500 - 22,500 Reserves 480 386,709 - 386,709 TOTAL EXPENDITURES 400,480 524,209 109,518 414,691 v EXCESS OF REVENUES OVER (UNDER) EXPENDITURES 1,400,000 1,400,000 1,375,011 (24,989) OTHER FINANCING SOURCES AND (USES) Transfers in/(out) (1,400,000) (1,400,000) (1,375,011) 24,989 TOTAL OTHER FINANCING SOURCES AND (USES) (1,400,000) (1,400,000) (1,375,011) 24,989 EXCESS OF REVENUES AND OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES $ - $ - - $ - FUND BALANCE - Beginning - FUND BALANCE - Ending $ - L The accompanying notes are an integral part of this statement. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL IMPACT FEE FUND - DETAILED STATEMENT - NN L, Year Ended September 30, 2016 r.. REVENUES L Fees: Impact fees Miscellaneous: Interest Subtotal - revenues Cash brought forward Page 83 of 102 Impact Fee Fund Variance Original Final Favorable Budget Budget Actual (Unfavorable) $ 1,800,000 $ 1,923,602 $ 1,483,922 $ (439,680) 480 607 607 - 1,800,480 1,924,209 1,484,529 (439,680) TOTAL REVENUES 1,800,480 1,924,209 1,484,529 (439,680) The accompanying notes are an integral part of this statement. EXPENDITURES Public safety: Operating expenditures 24,000 30,000 28,848 1,152 Subtotal - Operating expenditures 24,000 30,000 28,848 1,152 Capital outlay: Land - - 2,606 (2,606) Construction in progress - 4,000 - 4,000 Emergency signal -station #42 353,500 - - - Apparatus station #48 construction - 20,000 34,517 (14,517) Protective gear - 45,000 41,552 3,448 Equipment - 16,000 11995 14,005 Subtotal - Capital outlay 353,500 85,000 80,670 4,330 Debt service: r.. Principal - - - - Interest 22.500 22.500 - 22.500 Subtotal - Debt service 22.500 22.500 - 22.500 Reserves: 480 386.709 - 386.709 TOTAL EXPENDITURES 400,480 524,209 109,518 414,691 EXCESS OF REVENUES OVER (UNDER) EXPENDITURES 1,400,000 1,400,000 1,375,011 (24,989) L OTHER FINANCING SOURCES AND (USES) Transfers in/(out) (1,400,000) (1,400,000) (1,375,011) 24,989 TOTAL OTHER FINANCING SOURCES r.. AND (USES) (1,400,000) (1,400,000) (1,375,011) 24,989 EXCESS OF REVENUES AND OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES $ - $ - - $ - FUND BALANCE - Beginning - i FUND BALANCE - Ending $ - The accompanying notes are an integral part of this statement. imm NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 84 of 102 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN •— FUND BALANCE - BUDGET AND ACTUAL - INSPECTION FEE FUND - SUMMARY STATEMENT - NN Year Ended September 30, 2016 L Inspection Fee Fund Variance Original Final Favorable Budget Budget Actual (Unfavorable) REVENUES Charges for services Inspection fees $ 850,000 $ 870,000 $ 870,933 $ 933 Plan review fees 850,000 870,000 872,677 2,677 Miscellaneous: Interest 1,000 1,000 526 (474) Subtotal - revenues 1,701,000 1,741,000 1,744,136 3,136 Cash brought forward 30,548 9,296 - (9,296) TOTAL REVENUES 1,731,548 1,750,296 1,744,136 (6,160) EXPENDITURES Current �+. Public safety Personnel services 1,575,796 1,589,534 1,595,965 (6,431) L Operating expenditures 68,500 87,000 80,912 6,088 Capital outlay 72,500 72,500 71,612 888 Reserves 14,752 1,262 - 1,262 v TOTAL EXPENDITURES 1,731,548 1,750,296 1,748,489 1,807 EXCESS OF REVENUES OVER (UNDER) EXPENDITURES $ - $ - (4,353) $ (4,353) FUND BALANCE - Beginning 9,296 FUND BALANCE - Ending $ 4,943 The accompanying notes are an integral part of this statement. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 85 of 102 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL INSPECTION FEE FUND - DETAILED STATEMENT - NN Year Ended September 30, 2016 n In - The accompanying notes are an integral part of this statement. Inspection Fee Fund Variance Original Final Favorable Budget Budget Actual (Unfavorable) REVENUES _ Charges for services: Inspection fees S 850,000 S 870,000 S 870,933 S 933 Plan review fees 850,000 870,000 872,677 2,677 Miscellaneous: Interest 1,000 1,000 526 (474) Subtotal - revenues 1,701,000 1,741,000 1,744,136 3,136 Cash brought forward 30,548 9,296 - (9,296) TOTAL REVENUES 1,731,548 1,750,296 1,744,136 (6,160) EXPENDITURES Current Public safety Personnel services: hum Salaries Regular 1,069,072 1,069,072 1,049,026 20,046 Overtime 10,000 110,000 108,009 1,991 Sick leave 48,094 18,094 15,000 3,094 Vacation pay - - - ProfessionaUlncentives and holiday pay 9,000 9,000 8,400 600 Payroll taxes Social Security 81,784 81,784 81,539 245 Benefits Retirement 78,947 78,947 111,952 (33,005) L. Health insurance 247,899 181,637 181,590 47 Disability insurance 10,000 - - - Employee physicals 1,000 - - - Unemployment compensation - - - - Workers compensation 20,000 41,000 40,449 551 Subtotal - Personnel services 1,575,796 1,589,534 1,595,965 (6,431) In - The accompanying notes are an integral part of this statement. The accompanying notes are an integral part of this statement. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 86 of 102 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - INSPECTION FEE FUND - DETAILED STATEMENT - NN (CONTINUED) _ Year Ended September 30, 2016 Inspection Fee Fund Variance Original Final Favorable Operating expenditures: Budget Budget Actual (Unfavorable) Uniforms 1,000 - - - r.. Telephone 1,000 - - Utilities 2,500 - - - Rent 50,000 50,000 50,000 - Maintenance Computer software & supplies - - 21,177 (21,177) Hydrant - - - - Supplies r.. Office 2,000 - Miscellaneous Employee physicals - - - - Dues & subscriptions - - - Fire prevention 6,000 26,000 - 26,000 Training 5,000 2,000 1,675 325 Travel 1,000 9,000 8,060 940 Subtotal - Operating expenditures 68,500 87,000 80,912 6,088 Capital outlay: ` Office facility - - - - Vehicles 72,500 72,500 71,612 888 Subtotal - Capital outlay 72,500 72,500 71,612 888 Debt service: Principal reduction - - - - Interest and fiscal charges - - Subtotal - Debt service - - - - Reserves: 14,752 1,262 - 1,262 TOTAL EXPENDITURES 1,731,548 1,750,296 1,748,489 1,807 EXCESS OF REVENUES OVER (UNDER) EXPENDITURES $ - $ (4,353) $ (4,353) FUND BALANCE - Beginning 9,296 FUND BALANCE - Ending $ 1,943 The accompanying notes are an integral part of this statement. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 87 of 102 '1O6 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - GENERAL FUND - SUMMARY STATEMENT - BCI Year Ended September 30, 2016 General Fund Variance Original Final Favorable Budget Budget Actual (Unfavorable) REVENUES Ad Valorem taxes $ 3,868,881 $ 3,955,293 $ 3,962,498 $ 7,205 Intergovernmental revenue: State firefighter supplement 8,500 - - - Federal grants 105,388 73,388 82,777 9,389 Charges for services 15,000 29,000 29,810 810 Miscellaneous: Interest 3,000 3,000 454 (2,546) -- Other 92,950 12,950 18,658 5,708 Subtotal - revenues 4,093,719 4,073,631 4,094,197 20,566 Cash brought forward 2,249,744 2,546,579 - (2,546,579) TOTAL REVENUES 6,343,463 6,620,210 4,094,197 (2,526,013) EXPENDITURES Current Public safety Personnel services 3,284,298 3,966,123 3,949,439 16,684 Operating expenditures 608,457 671,362 639,002 32,360 Capital outlay 203,947 241,645 215,994 25,651 Debt service: L Principal reduction 4,320 4,320 4,674 (354) Interest and fiscal charges - - - - Reserves 2,242,441 1,736,760 - 1,736,760 TOTAL EXPENDITURES 6,343,463 6,620,210 4,809,109 1,811,101 EXCESS OF REVENUES OVER (UNDER) EXPENDITURES - - (714,912) (714,912) OTHER FINANCING SOURCES AND USES Proceeds from disposition of capital assets - - - - Transfer out - - - - TOTAL OTHER FINANCING SOURCES AND USES - - - - L EXCESS OF REVENUES AND OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES $ - $ - (714,912) $ (714,912) FUND BALANCE - Beginning 2,546,577 FUND BALANCE - Ending $ 1,831,665 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 88 of 102 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - GENERAL FUND - DETAILED STATEMENT - BCI Year Ended September 30, 2016 L L General Fund Variance Original Final Favorable Budget Budget Actual (Unfavorable) REVENUES Ad Valorem taxes $ 3,868,881 $ 3,955,293 $ 3,962,498 $ 7,205 Intergovernmental revenue: State firefighter supplement 8,500 - - - Federal grants 105,388 73,388 82,777 9,389 Charges for services 15,000 29,000 29,810 810 Miscellaneous: Interest 3,000 3,000 454 (2,546) Other 92,950 12,950 18,658 5,708 r.. Subtotal - revenues 4,093,719 4,073,631 4,094,197 20,566 Cash brought forward 2,249,744 2,546,579 - (2,546,579) TOTAL REVENUES 6,343,463 6,620,210 4,094,197 (2,526,013) L EXPENDITURES Current Public safety Personnel services: Salaries Firefighters & Admin. 2,008,859 2,039,154 2,036,309 2,845 Salaries - harmonization - 312,460 312,460 - r.. Commissioners 6,470 6,470 6,470 - Overtime 107,977 218,055 209,627 8,428 Vacation pay 3,370 28,000 - 28,000 Sick leave 71,162 95,475 - 95,475 Incentives and holiday pay 99,309 91,200 214,238 (123,038) Payroll taxes Social Security 174,006 186,942 185,510 1,432 i.. Benefits Retirement 244,768 352,492 380,931 (28,439) Health insurance 432,319 432,319 408,536 23,783 L Disability insurance 10,341 12,841 10,037 2,804 Benefits harmonization - 22,702 19,459 3,243 Unemployment 1,348 1,348 - 1,348 Workers compensation 76,245 78,165 73,938 4,227 ` Employee physicals 27,230 27,230 29,455 (2,225) Post employment health plan 20,624 61,000 61,941 (941) Health Savings Account Funding - - - - _ Retirement recognition 270 270 528 (258) Subtotal - Personnel services 3,284,298 3,966,123 _ _ 3,949,439 16,684 L L NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 89 of 102 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - e- GENERAL FUND - DETAILED STATEMENT - BCI (CONTINUED) Year Ended September 30, 2016 General Fund Variance Original Final Favorable Operating expenditures: Budget Budget Actual (Unfavorable) - Insurance 51,352 51,352 54,197 (2,845) Uniforms 11,835 11,835 23,320 (11,485) Communications 3,195 3,195 4,903 (1,708) r.., Telephone 35,148 35,148 37,151 (2,003) Utilities 44,651 59,651 32,980 26,671 Volunteer services - - - - L Maintenance Vehicle 54,082 64,082 64,153 (71) Equipment 7,886 7,886 3,308 4,578 Computer 54,560 29,586 32,762 (3,176) bm Hydrant 3,774 6,483 5,149 1,334 Building 47,880 64,291 69,068 (4,777) Supplies `. Office 7,145 10,145 18,353 (8,208) Protective gear 12,469 15,936 20,640 (4,704) Station 7,279 7,279 8,183 (904) L Emergency medical 17,814 20,814 23,646 (2,832) Hurricane/emergency - Equipment Office 6,336 6,336 16 6,320 a- Fire 9,166 19,166 18,176 990 Shop 1,618 1,618 - 1,618 Warehouse/logistics 741 741 1,414 (673) Professional and other fees Legal and professional 38,553 45,293 45,099 194 Property appraiser fees 33,045 38,045 28,494 9,551 Tax collector fees 74,888 74,888 75,466 (578) - Accounting 10,784 10,784 9,890 894 Miscellaneous Travel 3,936 8,936 7,566 1,370 Water/sewer fee St. 44 674 674 852 (178) Public information officer 580 580 3 577 Public education officer - - - - Fuel and oil 31,014 20,116 22,599 (2,483) Legal advertisements 1,348 1,348 1,394 (46) Dues and subscriptions 1,127 1,127 1,415 (288) CERT team 404 404 1,085 (681) Dive team 795 795 1,025 (230) Fire prevention 2,831 2,831 3,978 (1,147) Training 26,670 20,089 19,842 247 - Hazardous materials 1,200 1,200 369 831 Technical rescue 1,490 1,490 1,093 397 Boat team 708 708 394 314 L K-9 search and rescue 135 135 - 135 Honor guard - - - - OPS - - - Peer fitness - - - - Miscellaneous 1,344 1,344 1,019 325 Operational Reserves Contingency - 25,031 - 25,031 Subtotal - Operating expenditures 608,457 671,362 639,002 32,360 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 90 of 102 ;s STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - .xv GENERAL FUND - DETAILED STATEMENT - BCI (CONTINUED) Year Ended September 30, 2016 EXCESS OF REVENUES OVER (UNDER) EXPENDITURES - (714,912) (714,912) 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 $ FUND BALANCE - Beginning FUND BALANCE - Ending (714,912) $ (714,912) 2,546,577 $ 1,831,665 General Fund Variance Original Final Favorable ' Capital outlay: Budget Budget Actual (Unfavorable) Land - - - - Station improvements 35,880 21,960 14,096 7,864 Fire & rescue equipment 11,728 6,740 8,220 (1,480) Protective gear 13,480 16,176 13,078 3,098 Communication equipment 2,426 14,828 24,219 (9,391) a. Medical equipment 14,828 14,828 - 14,828 Computers 4,044 29,018 26,144 2,874 TRT 270 270 2,396 (2,126) Fire replacement equipment - - - - a_ Boat team 2,397 2,397 - 2,397 Vehicle purchase 27,634 124,938 127,672 (2,734) Training equipment - - 169 (169) L' Shop equipment - - - - Logistics/warehouse - - - - Hazardous materials equipment 270 270 - 270 Fire apparatus 90,990 10,220 - 10,220 Dive equipment - - - - Fire prevention - - - - Subtotal - Capital outlay 203,947 241,645 215,994 25,651 Debt service: Principal reduction 4,320 4,320 4,674 (354) Interest and fiscal charges - - - - Subtotal - Debt service 4,320 4,320 4,674 (354) Reserves: Reserves 2,242,441 1,736,760 - 1,736,760 TOTAL EXPENDITURES 6,343,463 6,620,210 4,809,109 1,811,101 EXCESS OF REVENUES OVER (UNDER) EXPENDITURES - (714,912) (714,912) 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 $ FUND BALANCE - Beginning FUND BALANCE - Ending (714,912) $ (714,912) 2,546,577 $ 1,831,665 W. lew NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 91 of 102 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - IMPACT FEE FUND - SUMMARY STATEMENT - BCI Year Ended September 30, 2016 Impact Fee Fund Variance Original Final Favorable Budget Budget Actual (Unfavorable) REVENUES LFees: Impact fees $ 400,000 $ 750,708 $ 1,010,023 $ 259,315 Miscellaneous: Interest 105 15 18 3 Other - - - - Subtotal - revenues 400,105 750,723 1,010,041 259,318 Cash brought forward 1,062,310 1,062,310 - (1,062,310) L, TOTAL REVENUES 1,462,415 1,813,033 1,010,041 (802,992) EXPENDITURES Current a Public safety Operating expenditures 5,253 12,253 11,231 1,022 ._ Capital outlay 890,000 990,000 924,060 65,940 Debt service: L Principal 57,500 57,500 57,500 - Interest and fiscal charges 19,442 19,442 17,250 2,192 Reserves 490,220 733,838 - 733,838 TOTAL EXPENDITURES 1,462,415 1,813,033 1,010,041 802,992 EXCESS OF REVENUES L OVER (UNDER) EXPENDITURES - - - - OTHER FINANCING SOURCES AND (USES) Transfers in - - - - TOTAL OTHER FINANCING SOURCES L, AND (USES) - - - - EXCESS OF REVENUES AND OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES $ $ - - $ - FUND BALANCE - Beginning - FUND BALANCE - Ending $ - NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 92 of 102 STATEMENT OF REVENUES, EXPENDITURES AND �- CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - IMPACT FEE FUND - DETAILED STATEMENT - BCI �. Year Ended September 30, 2016 Impact Fee Fund _ Variance Original Final Favorable REVENUES Budget Budget Actual (Unfavorable) Fees: Impact fees $ 400,000 $ 750,708 $ 1,010,023 $ 259,315 Miscellaneous: v Interest 105 15 18 3 Other - - - - Subtotal - revenues 400,105 750,723 1,010,041 259,318 v Cash brought forward 1,062,310 1,062,310 - (1,062,310) TOTAL REVENUES 1,462,415 1,813,033 1,010,041 (802,992) L' EXPENDITURES Operating expenditures: Impact fee collection 5,253 12,253 11,231 1,022 Subtotal - Operating expenditures 5,253 12,253 11,231 1,022 Capital outlay: Land - - 872,616 (872,616) Construction in progress 875,000 975,000 - 975,000 L Emergency signal -station #42 - - 51,444 (51,444) Protective gear 15,000 15,000 - 15,000 Equipment - - - - Subtotal - Capital outlay 890,000 990,000 924,060 65,940 Debt service: Principal 57,500 57,500 57,500 - �' Interest and fiscal charges 19,442 19,442 17,250 2,192 Subtotal - Debt service 76,942 76,942 74,750 2,192 Reserves: 490,220 733.838 - 733,838 TOTAL EXPENDITURES 1,462,415 1,813,033 1,010,041 802,992 L EXCESS OF REVENUES OVER (UNDER) EXPENDITURES - - - L, OTHER FINANCING SOURCES AND (USES) Transfers in - - - - TOTAL OTHER FINANCING SOURCES L AND (USES) - - - - EXCESS OF REVENUES AND OTHER FINANCING SOURCES OVER (UNDER) ... EXPENDITURES AND OTHER FINANCING USES - FUND BALANCE - Beginning �- FUND BALANCE - Ending $ - Clem NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 93 of 102 SCHEDULE OF DISTRICT'S PROPORTIONATE SHARE OF THE NET --� PENSION LIABILITY - FLORIDA RETIREMENT SYSTEM (FRS) PENSION PLAN (1) 2016 2015 2014 District's proportion of the net pension liability 0.040983896% 0.038209683% 0.041592399% District's proportionate share of the net pension liability $ 10,348,466 $ 4,935,293 $ 2,537,748 District's covered -employee payroll $ 6,745,995 $ 6,326,722 $ 6,293,887 District's proportionate share of the net pension liability as a percentage of its covered -employee payroll 153.40% 78.01% 40.32% Plan fiduciary net position as a percentage of the total pension liability 84.88% 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 (FRS) PENSION PLAN (1) -T 2016 2015 2014 Contractually required contribution $ 1,099,170 $ 967,270 $ 971,792 — Contributions in relation to the contractually required contribution 1,099,170 967,270 971,792 Contribution deficiency (excess) - - - District's covered -employee payroll $ 6,745,995 $ 6,326,722 $ 6,326,722 Contributions as a percentage of covered -employee payroll 16.29% 15.29% 15.36% 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. b. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 94 of 102 SCHEDULE OF DISTRICT'S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY - HEALTH INSURANCE SUBSIDY (HIS) PENSION PLAN (1) bm District's proportion of the net pension liability District's proportionate share of the net pension liability District's covered -employee payroll District's proportionate share of the net pension liability as a percentage of its covered -employee payroll Plan fiduciary net position as a percentage of the total pension liability V11 2016 2015 2014 0.021530658% 0.021138780% 0.021145042% $ 2,509,309 $ 2,155,823 $ 1,977,113 $ 6,745,995 $ 6,326,722 $ 6,293,887 37.20% 34.07% 31.41% 0.97% 0.50% 0.99% Notes: (1) The amounts presented for each fiscal year were determined as of September 30. b- SCHEDULE OF DISTRICT CONTRIBUTIONS - HEALTH INSURANCE SUBSIDY (HIS) PENSION PLAN (1) 2016 2015 2014 Contractually required contribution $ 87,198 $ 78,787 $ 65,973 .� Contributions in relation to the contractually required contribution 87,198 78,787 65,973 Contribution deficiency (excess) - - - District's covered -employee payroll $ 6,745,995 $ 6,326,722 $ 6,293,887 Contributions as a percentage of covered -employee payroll 1.29% 1.25% 1.05% bm Notes: (1) The amounts presented for each fiscal year were determined as of September 30. bm 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. L NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 95 of 102 NOTES TO THE REQUIRED SUPPLEMENTARY INFORMATION September 30, 2016 ` Changes of Assumptions Actuarial assumptions for both cost-sharing defined benefit plans are reviewed L 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 L 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 L. 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 r.. FRS Pension Plan investments was reduced from 7.65% to 7.60%. 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. 6. Because the HIS Program uses a pay-as-you-go funding structure, a municipal bond rate was reduced from 3.80% to 2.85% and was used to determine the total pension AM= liability for the program (Bond Buyer General Obligation 20 -Bond Municipal Bond Index). Mortality assumptions for both plans were based on the Generational .r RP -2000 with Projection Scale BB tables. _ Florida Retirement System Pension Plan There were no changes in actuarial assumptions. As of June 30, 2016, 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 was reduced from 7.65 percent to 7.60 percent. Health Insurance Subsidy Pension Plan The municipal rate used to determine total pension liability decreased from 3.80 percent to 2.85 percent. 4ms <,A 7" NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 96 of 102 NOTES TO THE REQUIRED SUPPLEMENTARY INFORMATION ks: September 30, 2016 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) L • 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 6= 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 bm Employer contributions to the pension plans from employers are not included in 6w 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, 2016, was increased from 6.3 years to 6.4 for FRS and 7.2 years for HIS. L ADDITIONAL REPORTS bam 1«v law �:G ow— L TUSCAN & 'Company, PA a--- Certified Public Accountants & Consultants ft - Affiliations Florida Institute of Certified Public Accountants American Institute of Certified Public Accountants INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE w_. 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 Private Companies Practice Section Tax Division Page 97 of 102 We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States of America, the basic financial statements of the governmental activities and each major and non -major fund of North Collier Fire Control and Rescue District (the "District") as of and for the year ended September 30, 2016, and the related notes to the financial statements which collectively comprise the District's basic financial statements as listed in the table of contents and have issued our report thereon dated February 23, 2017. 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 L 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 L 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® t 12621 World Plaza Lane, Building 55 • Fort Myers, FL 33907 • Phone: (239) 333-2090 • Fax: (239) 333-2097 ho. Page 98 of 102 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 L 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 how defined previously. However, material weaknesses may exist that have not been identified. Compliance and Other Matters As part of obtaining reasonable assurance about whether North Collier Fire Control and Rescue District's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the 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 of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. AA TUSCAN & COMPANY, P.A. L Fort Myers, Florida February 23, 2017 L rr.. Affiliations TUSCAN Florida Institute of Certified Public Accountants American Institute of Certified Public Accountants ;trzn Company, PA Private Companies Practice Section Tax Division Certified Public Accountants & Consultants Page 99 of 102 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 L We have examined North Collier Fire Control and Rescue District's compliance with Section 218.415, Florida Statutes, regarding the investment of public funds during the year ended September 30, 2016. Management is responsible for North Collier Fire Control and Rescue District's compliance with those requirements. Our responsibility is to express an opinion .� on North Collier Fire Control and Rescue District's compliance based on our examination. Our examination was conducted in accordance with attestation standards established by the ` American Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about North Collier Fire Control and Rescue District's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion. ` Our examination does not provide a legal determination on North Collier Fire Control and Rescue District's compliance with specified requirements. In our opinion, North Collier Fire Control and Rescue District complied, in all material respects, with the aforementioned requirements for the year ended September 30, 2016. 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. W�' L TUSCAN & COMPANY, P.A. Fort Myers, Florida February 23, 2017 L= INTEGRITY ......... SERVICE ......... EXPERIENCE® 12621 World Plaza Lane, Building 55 • Fort Myers, FL 33907 • Phone: (239) 333-2090 • Fax: (239) 333-2097 how TUSCAN Company, PA i.. Certified Public Accountants & Consultants Affiliations Florida Institute of Certified Public Accountants American Institute of Certified Public Accountants Private Companies Practice Section INDEPENDENT AUDITOR'S REPORT TO MANAGEMENT Board of Commissioners North Collier Fire Control and Rescue District 1885 Veterans Park Drive Naples, Florida 34109-0492 Tax Division Page 100 of 102 We have audited the accompanying basic financial statements of North Collier Fire Control and Rescue District (the "District") as of and for the year ended September 30, 2016 and have issued our report thereon dated February 23, 2017. 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 February 23, 2017, 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 how 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 L 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 a financially significant comment which appears to have been resolved. L 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. r INTEGRITY ......... SERVICE ......... EXPERIENCE® l� 12621 World Plaza Lane, Building 55 • Fort Myers, FL 33907 • Phone: (239) 333-2090 • Fax: (239) 333-2097 Page 101 of 102 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. 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 year ended September 30, 2016, 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 year ended September 30, 2016. 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. 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. Page 102 of 102 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 how audit, we determined that the District complied with Section 218.415, Florida Statutes as reported in our Independent Accountant's Report on Compliance with Section 218.415, Florida Statutes dated February 23, 2017, included herein. PRIOR YEAR COMMENTS: Prior year comment 2015-1 appears to have been resolved. r� CURRENT PERIOD COMMENT: There were no financially significant comments noted. ft— 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. ',—"-t'A / i P -W, TUSCAN & COMPANY, P.A. Fort Myers, Florida February 23, 2017 ." L EXHIBIT 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 April 20, 2017 Auditor General's Office Local Government Audits/342 Claude Pepper Building, Room 401 111 West Madison Street Tallahassee, FL 32399-1450 We are pleased to note that the audit report for the fiscal year 2015/2016 for the North Collier Fire Control and Rescue District reflected no current year comments which require management's response. As to the prior year comment, the Board of Fire Commissioners and management staff the have worked diligently to resolve the one comment: "2015-1. Fixed Asset Inventory Control Should Be Improved" In addition to a new Logistics Officer, the District has assigned a firefighter to work in logistics to provide assistance in the routine and regular tracking, location and inventory of the District's fixed assets. A comprehensive physical inventory was conducted. The fixed asset list of the two service delivery areas were combined and are now maintained on one list. One depreciation program is now used for all fixed assets, regardless of which service delivery area originally purchased the item. Staff is currently researching various software and hardware packages that will provide technical assistance in the tracking of the many assets of the District. We have visited many different fire departments to view the technology they use to track their fixed assets and intend to recommend to the Board that a purchase of software and hardware be approved to provide the additional technical assistance to effectively track the District's assets. The Board of Fire Commissioners and management staff of the North Collier Fire Control & Rescue District maintain their commitment to create and maintain internal controls, and policy and procedures to insure accurate reporting, accountability and provide for the financial stability of the District . Sincerely, NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT 1885 Veterans Park Drive Naples, FL 34109 ■ (239) 597-3222 ■ Fax (239) 597-7082 ■ www.northcollierfire.com