Agenda Page 2 Heritage Harbor Community Development District Severn Trent Services, Management Services Division 210 N. University Drive, Suite 702 ~

Transcription

1 Agenda Page 1 Heritage Harbor Community Development District October 20, 2016 Agenda Package

2 Agenda Page 2 Heritage Harbor Community Development District Severn Trent Services, Management Services Division 210 N. University Drive, Suite 702 ~ Coral Springs, Florida Telephone (954) ~ Fax (954) October 13, 2016 Board of Supervisors Heritage Harbor Community Development District Dear Board Members: The regular business meeting of the Board of Supervisors of the Heritage Harbor Community Development District will be held Thursday, October 20, 2016 at 6:00 p.m. at the Heritage Harbor Clubhouse, Heritage Harbor Parkway, Lutz, Florida. The following is the advance agenda for the meeting: 1. Roll Call 2. Audience Comments 3. Approval of the Minutes of the September 15, 2016 Meeting 4. Approval of Financial Statements 5. Motion to Assign Fund Balance Reserves 6. Staff Reports A. Golf Course 7. Attorney s Report 8. Engineer s Report 9. District Manager s Report A. Tech Tower Properties Land Lease Agreement 10. Operations Report 11. Supervisor Requests 12. Audience Comments 13. Adjournment Enclosed for your review and approval is a copy of the minutes of the September 15, 2016 meeting, and the financial statements for period ending September 30, Information regarding a land lease agreement is also enclosed. The balance of the agenda is routine in nature and staff will present their reports at the meeting. I look forward to seeing you at the meeting and in the meantime if you have any questions, please contact me. Sincerely, Jim Hayford/mm District Manager

3 Third Order of Business Agenda Page 3

4 Agenda Page 4 MINUTES OF MEETING HERITAGE HARBOR COMMUNITY DEVELOPMENT DISTRICT The regular meeting of the Board of Supervisors of the Heritage Harbor Community Development District was held Thursday, September 15, 2016 at 6:00 p.m. at the Heritage Harbor Clubhouse; Heritage Harbor Parkway, Lutz, Florida. Present and constituting a quorum were: David Penzer (via phone) Rich Gordon Rob Rossi Russ Rossi Shelly Grandon Chairman Vice Chairman Assistant Secretary Assistant Secretary Assistant Secretary Also present were: Jim Hayford Tonja Stewart Jim Poertner John Panno Lynn Jackson Residents District Manager District Engineer Golf Course Superintendent Pro Shop Manager Operations Coordinator The following is a summary of the discussions and actions taken at the September 15, 2016 Heritage Harbor Board of Supervisors meeting FIRST ORDER OF BUSINESS Roll Call Mr. Hayford called the meeting to order and roll was called. Four Supervisors were present. On MOTION by Ms. Grandon seconded by Mr. Russ Rossi with all in favor, allowing Mr. Penzer to participate in the meeting via phone was approved. SECOND ORDER OF BUSINESS Audience Comments There not being any comments at this time, the next item followed. THIRD ORDER OF BUSINESS Approval of the Minutes of the August 18, 2016 Meeting Each Board member received a copy of the minutes and additions, corrections or deletions were requested. 1

5 September 15, 2016 Agenda Page 5 Heritage Harbor C.D.D. On MOTION by Ms. Grandon seconded by Mr. Gordon with all in favor, the minutes of the August 18, 2016 meeting were approved. FOURTH ORDER OF BUSINESS Approval of Financial Statements Mr. Hayford noted the General Fund is in good shape. The revenue in the Enterprise Fund is down a little bit. On MOTION by Ms. Grandon seconded by Mr. Gordon with all in favor the financial statements for the period ending August, 2016 were accepted. FIFTH ORDER OF BUSINESS A. Golf Course Mr. Poertner reported the following: Staff Reports The golf course is in good shape for this time of year. We are starting to get the course ready for over-seeding. We will start pre-emerging. Mr. Panno presented his report and noted the following: We have 8 golf tournaments booked for October, November and December. Cheval might have enough members to go back to being private. SIXTH ORDER OF BUSINESS Attorney s Report There not being any, the next item followed. SEVENTH ORDER OF BUSINESS Engineer s Report Ms. Stewart discussed drainage and handed out a document and photos highlighting where there are drainage structures that need to be cleaned out. A proposal from Site Masters of Florida, LLC was also distributed to the Board for consideration. On MOTION by Ms. Grandon seconded by Mr. Gordon with all in favor the proposal from Site Masters of Florida, LLC for drainage cleaning for $7,600 was approved. Ms. Stewart also updated the Board on the reclaimed water meter assembly. The meter will be donated to the District and a telemetry system will be needed to be put in place. We will have to provide an electrical service to feed the telemetry system. The record will reflect Mr. Poertner and Mr. Panno left the meeting unapproved 2

6 September 15, 2016 Agenda Page 6 Heritage Harbor C.D.D. EIGHTH ORDER OF BUSINESS Discussion of Audit RFP Process A. Audit Committee Selection Process i. Appointment of Committee Members On MOTION by Mr. Gordon seconded by Mr. Russ Rossi with all in favor appointing all Board members as the Audit Committee was approved. ii. Establishment of RFP Evaluation Criteria On MOTION by Ms. Grandon seconded by Mr. Gordon with all in favor the RFP evaluation criteria included in the agenda package was accepted. iii. Authorization to Proceed with an RFP for Auditing Services On MOTION by Ms. Grandon seconded by Mr. Gordon with all in favor authorization to proceed with an RFP for auditing services was approved. NINTH ORDER OF BUSINESS District Manager s Report TENTH ORDER OF BUSINESS Operations Report Mr. Hayford reported he walked the park site sidewalks with the contractor, Site Masters, and he has a few areas of grass to pull out. We will hold the sodding until we have a water source. Ms. Grandon reported three people were arrested by the patrol officers in the District and they are doing a good job. ELEVENTH ORDER OF BUSINESS Supervisor Requests There not being any at this time, the next item followed. TWELFTH ORDER OF BUSINESS Audience Comments An audience member inquired about a pot hole in the parking lot. Mr. Hayford responded it was reported and it s in the process of being repaired. THIRTEENTH ORDER OF BUSINESS There being no further business, Adjournment On MOTION by Ms. Grandon seconded by Mr. Rob Rossi with all in favor the meeting was adjourned. Jim Hayford Secretary Rich Gordon Vice Chairman unapproved 3

7 Fourth Order of Business Agenda Page 7

8 Agenda Page 8 MEMORANDUM TO: FROM: CC: Heritage Harbor Board of Supervisors Terri Lusk, District Accountant Jim Hayford DATE: October 10, 2016 SUBJECT: Heritage Harbor September Financial Report Please find below the monthly update from the Finance Department. At this point in the fiscal year (through September), the expenditures should be around 100% of the adopted budget. Finance Report General Fund Total revenues through September were at % of the annual budget compared to % at the same time last year. o Special Assessment collections are at 100% collected through September compared to 100% at the same time last year. Total expenses through September were at 99.41% of the annual budget compared to 86.67% at the same time last year. o The clubhouse maintenance personnel and the front desk personnel are now being expensed in the general fund and the monthly expenses will be split with the HOA. o All of the lake maintenance contracts are now being expensed in the general fund instead of being split between the general and enterprise funds. o See Notes to the Financials for detailed explanations of variances. Enterprise Fund Total operating revenues through September were at 84.64% of the annual budget compared to 88.02% at the same time last year. o The golf course revenues are at 83.21% of the annual budget compared to 86.39% last year. o The pro shop revenues are at 97.11% of the annual budget compared to % last year. Total operating expenses through September were at 87.85% of the annual budget compared to 87.99% at the same time last year. o See Notes to the Financials for detailed explanations. Total operating income(loss) is ($22,751) compared to $14,370 at this time last year. Other The clearing account was created to capture all funds associated with the operating accounts.

9 Agenda Page 9 HERITAGE HARBOR Community Development District Financial Report September 30, 2016 Prepared by

10 HERITAGE HARBOR Community Development District Agenda Page 10 Table of Contents GOVERNMENTAL FINANCIAL STATEMENTS Balance Sheet - All Funds Page 1-2 Statement of Revenues, Expenditures and Changes in Fund Balance General Fund Page 3-4 Debt Service Fund Page 5 Notes to the Financial Statements - Governmental Funds Page 6 ENTERPRISE FINANCIAL STATEMENTS Statement of Revenues, Expenditures and Changes in Net Assets Golf Course / Pro Shop Page 7-8 Restaurant Page 9 Other Page 10 Notes to the Financial Statements - Enterprise Fund Page SUPPORTING SCHEDULES Non-Ad Valorem Special Assessment Report Page 13 Cash & Investment Report Page 14 Check Registers by Fund General Fund Check Register Page Enterprise Fund Check Register Page 18

11 Agenda Page 11 HERITAGE HARBOR Community Development District Governmental Financial Statements (Unaudited) September 30, 2016

12 HERITAGE HARBOR Community Development District Agenda Page 12 Governmental and Enterprise Funds Balance Sheet September 30, 2016 ACCOUNT DESCRIPTION GENERAL FUND SERIES 2008 DEBT SERVICE ENTERPRISE FUND CLEARING FUND TOTAL ASSETS Current Assets Cash - Checking Account $ 5,538 $ - $ 19,609 $ 180,893 $ 206,040 Cash On Hand/Petty Cash Accounts Receivable 9,175-1,817-10,992 Due From Other Funds 327, ,031 Inventory: Golf Balls - - 7,428-7,428 Golf Clubs Gloves - - 3,147-3,147 Headwear - - 1,694-1,694 Ladies' Wear Men's Wear - - 2,375-2,375 Shoes Miscellaneous - - 2,776-2,776 Investments: Certificates of Deposit - 12 Months 203,600-21, ,768 Money Market Account 201, ,550 Interest Account Principal Reserve Fund - 28, , ,829 Revenue Fund - 72, ,530 Prepaid Items 41,778-1,307-43,085 Deposits 1,955-3,456-5,411 Total Current Assets 790, , , ,893 1,250,370 Noncurrent Assets Fixed Assets Land - - 1,204,598-1,204,598 Infrastructure - - 6,011,912-6,011,912 Accum Depr - Infrastructure - - (4,787,698) - (4,787,698) Equipment and Furniture , ,444 Accum Depr - Equip/Furniture - - (865,444) - (865,444) Total Noncurrent Assets - - 2,428,812-2,428,812 TOTAL ASSETS $ 790,627 $ 100,859 $ 2,606,803 $ 180,893 $ 3,679,182 Report Date: 10/11/2016 Page 1

13 HERITAGE HARBOR Community Development District Agenda Page 13 Governmental and Enterprise Funds Balance Sheet September 30, 2016 ACCOUNT DESCRIPTION GENERAL FUND SERIES 2008 DEBT SERVICE ENTERPRISE FUND CLEARING FUND TOTAL LIABILITIES Current Liabilities Accounts Payable $ 5,058 $ - $ 8,107 $ - $ 13,165 Accrued Expenses 20,887-9,967-30,854 Due To HOA ,841-16,841 Accrued Interest Payable ,490-36,490 Accrued Wages Payable ,167-28,167 Accrued Taxes Payable Sales Tax Payable - - 3,286-3,286 Deposits ,500-19,500 Gift Certificates Due To Other Funds , , ,030 Total Current Liabilities 26, , , ,750 Long-Term Liabilities Revenue Bonds Payable-LT - - 1,000,000-1,000,000 Total Long-Term Liabilities - - 1,000,000-1,000,000 TOTAL LIABILITIES 26,490-1,269, ,892 1,476,750 FUND BALANCES / NET ASSETS Fund Balances Nonspendable: Prepaid Items 41, ,778 Deposits 1, ,955 Restricted for: Debt Service - 100, ,859 Assigned to: Operating Reserves 187, ,756 Reserves - Fountains 19, ,600 Reserves - Gate/Entry Features 49, ,191 Reserves- Irrigation System 100, ,000 Reserves - Lake Embankments 58, ,800 Reserves - Landscape 58, ,800 Unassigned: 246, ,258 Net Assets Invested in capital assets, net of related debt - - 1,429,416-1,429,416 Restricted for Debt Service ,666-75,666 Unrestricted/Unreserved - - (167,647) - (167,647) TOTAL FUND BALANCES / NET ASSETS $ 764,137 $ 100,859 $ 1,337,435 $ 1 $ 2,202,432 TOTAL LIABILITIES & FUND BALANCES / NET ASSETS $ 790,627 $ 100,859 $ 2,606,803 $ 180,893 $ 3,679,182 Report Date: 10/11/2016 Page 2

14 HERITAGE HARBOR Community Development District Agenda Page 14 General Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending September 30, 2016 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE ($) AS A % OF SEP-16 SEP-16 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD BUDGET ACTUAL REVENUES Interest - Investments $ 1,800 $ 1,800 $ 2,637 $ % $ 150 $ 106 Interest - Tax Collector % - - Special Assmnts- Tax Collector 738, , , % - - Special Assmnts- Discounts (29,535) (29,535) (26,364) 3, % - - TOTAL REVENUES 710, , ,703 4, % EXPENDITURES Administration P/R-Board of Supervisors 12,000 12,000 11, % 1,000 1,000 FICA Taxes % ProfServ-Engineering 12,000 12,000 9,058 2, % 1,000 5,701 ProfServ-Legal Services 15,000 15,000 4,140 10, % 1,250 - ProfServ-Mgmt Consulting Serv 55,000 55,000 55, % 3,833 3,833 ProfServ-Property Appraiser 14,768 14,768 7,120 7, % - - Accounting Services (600) 0.00% - 50 Auditing Services 8,275 8,275 6,000 2, % - - Postage and Freight % Insurance - General Liability 12,857 12,857 10,999 1, % - - Printing and Binding 2,500 2, , % Legal Advertising 5,500 5, , % Miscellaneous Services % Misc-Assessmnt Collection Cost 14,768 14,768 7,120 7, % - - Misc-Web Hosting 1,000 1,000 1, % - - Office Supplies % 50 - Annual District Filing Fee % - - Total Administration 157, , ,817 40, % 8,031 10,764 Operations and Maintenance Field Payroll-Hourly ,755 (42,755) 0.00% - 3,720 FICA Taxes - - 6,118 (6,118) 0.00% Life and Health Insurance - - 4,495 (4,495) 0.00% ProfServ-Field Management 15,000 15,000 15, % 1,250 1,250 Contracts-Guard Services 155, , ,909 16, % 12,917 13,036 Contracts-Fountain 1,680 1,680 1, % Contracts-Landscape 136, , , % 11,400 11,400 Contracts-Lakes 21,036 21,036 37,536 (16,500) % 1,753 3,128 Contracts-Gates 50,280 50,280 49, % 4,190 3,233 Utility - General 79,800 79,800 72,903 6, % 6,650 7,645 R&M-General 9,000 9,000 5,041 3, % R&M-Gate 5,000 5,000 3,575 1, % R&M-Other Landscape 28,800 28,800 43,430 (14,630) % - 6,185 R&M-Irrigation 10,000 10,000 2,350 7, % R&M-Lake 1,200 1,200-1, % R&M-Mitigation 2,260 2,260-2, % 2,260 - R&M-Trees and Trimming 10,000 10,000-10, % 10,000 - Misc-Holiday Decor 3,000 3,000 11,004 (8,004) % - - Misc-Contingency 44,945 44,945 58,538 (13,593) % 12,000 25,593 Report Date: 10/10/2016 Page 3

15 HERITAGE HARBOR Community Development District Agenda Page 15 General Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending September 30, 2016 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE ($) AS A % OF SEP-16 SEP-16 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD BUDGET ACTUAL Field (continued) Reserve - Fountain 2,000 2,000-2, % 2,000 - Reserve - Gate/Entry Feature 6,000 6,000-6, % 6,000 - Reserve-Lake Embankm/Drainage 6,000 6,000-6, % 6,000 - Reserve - Landscaping 6,000 6,000-6, % 6,000 - Total Field 593, , ,754 (35,953) % 84,660 76,211 TOTAL EXPENDITURES 751, , ,571 4, % 92,691 86,975 Excess (deficiency) of revenues Over (under) expenditures (40,370) (40,370) (31,868) 8, % (92,541) (86,869) OTHER FINANCING SOURCES (USES) Contribution to (Use of) Fund Balance (40,370) % - - TOTAL FINANCING SOURCES (USES) (40,370) % - - Net change in fund balance $ (40,370) $ (40,370) $ (31,868) $ 8, % $ (92,541) $ (86,869) FUND BALANCE, BEGINNING (OCT 1, 2015) 796, , ,004 FUND BALANCE, ENDING $ 755,634 $ 755,634 $ 764,136 Report Date: 10/10/2016 Page 4

16 HERITAGE HARBOR Community Development District Agenda Page Debt Service Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending September 30, 2016 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE ($) AS A % OF SEP-16 SEP-16 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD BUDGET ACTUAL REVENUES Interest - Investments $ - $ - $ 122 $ % $ - $ 8 Special Assmnts- Tax Collector 307, , , % - - Special Assmnts- Discounts (12,317) (12,317) (10,994) 1, % - - TOTAL REVENUES 295, , ,056 1, % - 8 EXPENDITURES Administration ProfServ-Property Appraiser 6,159 6,159 2,969 3, % - - ProfServ-Trustee Fees 4,337 4,337 4, % - - Misc-Assessmnt Collection Cost 6,159 6,159 2,969 3, % - - Total Administration 16,655 16,655 10,275 6, % - - Debt Service Principal Debt Retirement 240, , , % - - Interest Expense Series A 43,239 43,239 43, % - - Total Debt Service 283, , , % - - TOTAL EXPENDITURES 299, , ,514 6, % - - Excess (deficiency) of revenues Over (under) expenditures (4,283) (4,283) 3,542 7, % - 8 OTHER FINANCING SOURCES (USES) Contribution to (Use of) Fund Balance (4,283) % - - TOTAL FINANCING SOURCES (USES) (4,283) % - - Net change in fund balance $ (4,283) $ (4,283) $ 3,542 $ 7, % $ - $ 8 FUND BALANCE, BEGINNING (OCT 1, 2015) 97,317 97,317 97,317 FUND BALANCE, ENDING $ 93,034 $ 93,034 $ 100,859 Report Date: 10/10/2016 Page 5

17 HERITAGE HARBOR Community Development District Agenda Page 17 Governmental Funds Notes to the Financial Statements Balance Sheet Annual YTD % of Account Name Budget Actual Budget Explanation Assets Accounts Receivable 9,175 HOA's 50% portion of Clubhouse maintenance and Front Desk personnel Due from Other Funds 327,031 Due from Clearing to General Fund ($180,724) and Due from Enterprise to General Fund Deposits 1,955 TECO utility deposits Liabilities Acccounts Payable 5,058 September invoices paid in October Accrued Expenses 20,887 Patrol services, utilities, monitoring, management services Due to Other Funds 180,723 Due to General from Clearing Variance Analysis General Fund 001 Revenues Interest Income 1,800 2, % Interest Income on Operating Account, Money Market Account and CD Special Assessments-Tax Collector 738, , % Collections were at 100% at this time last year. Expenditures Administrative Management Consulting Services 55,000 55, % Includes Management fees plus annual assessment roll preparation fees Accounting Services % Monthly service fee for processing guard payroll-not budgeted Auditing Services 8,275 6, % Audit is final ($6,000 per engagement letter) Insurance-General Liability 12,857 10, % General Liability insurance paid for the year Misc-Web Hosting 1,000 1, % Web Hosting paid for the year Field Expenses Payroll-Hourly - 42, % Employees for Clubhouse maintenance and the Front Desk-shared expense with HOA Contracts-Lakes 21,036 37, % All of the lake maintenance contracts are now in the general fund instead of being split between funds R&M-Gate 5,000 3, % Interior/exterior gatehouse repairs R&M-Other Landscaping 28,800 43, % Annual and seasonal plantings, install pine straw mulch Misc-Holiday Décor 3,000 11, % Installation of Holiday lights at front entrance, added outlets for holiday lights Misc-Contingency 44,945 58, % Pressure wash monuments, outdoor tables and chairs, sidewalk concrete, flags for entrance Debt Service Fund 202 Revenues Interest Income % Interest Income on investments held by the Trustee Expenditures Principal Debt Payment 240, , % Next payment to be made next year Interest Payment 43,239 43, % Next payment to be made next year Other Miscellaneous Notes The District has Reserves of $266,391 for Fountains, Gate/Entry Features, Irrigation System, Lake Embankments and Landscape as of 09/30/2015 The notes are intended to provide additional information helpful when reviewing the financial statements. Page 6

18 Agenda Page 18 HERITAGE HARBOR Community Development District Enterprise Financial Statements (Unaudited) September 30, 2016

19 HERITAGE HARBOR Community Development District Agenda Page 19 Golf Course / Pro Shop Statement of Revenues, Expenses and Changes in Net Assets For the Period Ending September 30, 2016 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE ($) AS A % OF SEP-16 SEP-16 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD BUDGET ACTUAL GOLF COURSE REVENUES Green Fees $ 1,170,000 $ 1,170,000 $ 975,027 $ (194,973) 83.34% $ 72,000 $ 45,558 Club Rentals 1,080 1, (1,055) 2.31% 50 - Range Fees 48,000 48,000 40,740 (7,260) 84.88% 2,500 2,216 Handicaps 1,200 1, (1,080) 10.00% 75 - Revenue-Employees (600) 0.00% 50 - Total Golf Course Revenues 1,220,880 1,220,880 1,015,912 (204,968) 83.21% 74,675 47,774 PRO SHOP REVENUES Golf Ball Sales 22,500 22,500 22,102 (398) 98.23% 1,875 1,148 Glove Sales 6,000 6,000 6, % Headwear Sales 3,900 3,900 3,894 (6) 99.85% Ladies' Wear Sales (180) 0.00% 15 - Men's Wear Sales 1,470 1,470 1, % Miscellaneous Sales 3,900 3,900 2,553 (1,347) 65.46% Total Pro Shop Revenues 37,950 37,950 36,853 (1,097) 97.11% 3,163 2,010 TOTAL OPERATING REVENUES 1,258,830 1,258,830 1,052,765 (206,065) 83.63% 77,838 49,784 COST OF GOODS SOLD COS - Golf Balls 10,200 10,200 11,173 (973) % COS - Gloves 3,200 3,200 1,845 1, % COS - Headwear 1,800 1,800 1,844 (44) % COS - Ladies' Wear % 15 - COS - Men's Wear (36) % COS - Miscellaneous 1,980 1, , % Total Cost of Goods Sold 18,260 18,260 16,741 1, % 1,522 1,081 GROSS PROFIT 1,240,570 1,240,570 1,036,024 (204,546) 83.51% 76,316 48,703 OPERATING EXPENSES Golf Course Payroll-Hourly 308, , ,372 (3,801) % 25,714 26,297 Payroll-Bonus - - 1,500 (1,500) 0.00% - - Incentive % - - FICA Taxes 45,000 45,000 43,477 1, % 3,750 3,984 Life and Health Insurance 24,720 24,720 22,660 2, % 2,060 1,357 Accounting Services 9,000 9,000 9, % Contracts-Lakes 16,500 16,500-16, % 1,375 - Contracts-Security Alarms % - - Communication - Telephone 2,136 2,136 2,271 (135) % Postage and Freight % 15 - Electricity - General 14,400 14,400 14,654 (254) % 1,200 1,264 Utility - Refuse Removal 4,531 4,531 4,955 (424) % Utility - Water & Sewer 6,000 6,000 6,699 (699) % Rental/Lease - Vehicle/Equip 39,195 39,195 42,240 (3,045) % 2,119 2,535 Lease - Ice Machines 1,500 1,500 1,525 (25) % Insurance - Property 16,342 16,342 13,908 2, % - - R&M-Buildings % 40 - Report Date: 10/10/2016 Page 7

20 HERITAGE HARBOR Community Development District Agenda Page 20 Golf Course / Pro Shop Statement of Revenues, Expenses and Changes in Net Assets For the Period Ending September 30, 2016 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE ($) AS A % OF SEP-16 SEP-16 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD BUDGET ACTUAL R&M-Equipment 17,400 17,400 15,114 2, % 1,450 2,027 R&M-Fertilizer 39,925 39,925 20,181 19, % 3,327 1,583 R&M-Irrigation 4,800 4,800 9,514 (4,714) % R&M-Golf Course 9,000 9,000 3,966 5, % R&M-Pumps 4,068 4,068 2,958 1, % Misc-Property Taxes 1,500 1,500-1, % - - Misc-Licenses & Permits % - - Op Supplies - General 4,800 4,800 5,245 (445) % 400 2,094 Op Supplies - Fuel, Oil 30,000 30,000 15,444 14, % 2,500 4,326 Op Supplies - Chemicals 33,150 33,150 33,487 (337) % 2,763 1,527 Op Supplies - Hand tools 1,000 1, % Supplies - Sand 2,400 2,400 2,590 (190) % Supplies - Top Dressing 1,800 1,800 1, % Supplies - Seeds 5,000 5,000 6,640 (1,640) % - - Total Golf Course 644, , ,186 51, % 52,235 49,449 Pro Shop Payroll-Hourly 142, , ,245 (4,245) % 11,833 11,683 Payroll-Bonus - - 1,500 (1,500) 0.00% - - FICA Taxes 22,800 22,800 21,089 1, % 1,900 1,770 Life and Health Insurance 12,360 12,360 15,057 (2,697) % 1, ProfServ-Web Site Development 1,000 1, % - - Accounting Services 9,000 9,000 9, % Contracts-Janitorial Services 11,700 11,700 5,537 6, % Contracts-Security Alarms 1,578 1,578 2,868 (1,290) % 92 - Communication - Telephone 2,760 2,760 3,096 (336) % Postage and Freight % 20 - Electricity - General 12,000 12,000 11, % 1, Utility - Refuse Removal % Utility - Water & Sewer 3,900 3,900 1,535 2, % Lease - Copier % Lease - Carts 70,560 70,560 70, % 5,880 5,880 Insurance - Property 9,623 9,623 7,909 1, % - - R&M-General 2,100 2,100 8,386 (6,286) % 175 1,966 R&M-Air Conditioning ,043 (1,983) % - - R&M-Pest Control 1,097 1,097 2,126 (1,029) % 91 (3) Advertising 12,000 12,000 8,728 3, % 1, Misc-Bank Charges 29,000 29,000 33,049 (4,049) % 2,417 1,798 Misc-Cable TV Expenses 1,424 1,424 1, % Misc-Property Taxes 5,600 5,600 5, % - - Misc-Handicap Fees % Office Supplies 1,100 1,100 1,436 (336) % Computer Expense % - - Op Supplies - General (13) % Supplies - Scorecards (494) % - - Reserve 10,505 10,505 10, % Total Pro Shop 367, , ,916 (7,857) % 29,335 28,615 TOTAL OPERATING EXPENSES 1,011,322 1,011, ,102 43, % 81,570 78,064 Operating income (loss) 229, ,248 67,922 (161,326) 29.63% (5,254) (29,361) Report Date: 10/10/2016 Page 8

21 HERITAGE HARBOR Community Development District Agenda Page 21 Restaurant Statement of Revenues, Expenses and Changes in Net Assets For the Period Ending September 30, 2016 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE ($) AS A % OF SEP-16 SEP-16 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD BUDGET ACTUAL OPERATING REVENUES Rents or Royalties $ 78,000 $ 78,000 $ 78,914 $ % $ 6,500 $ 6,500 TOTAL OPERATING REVENUES 78,000 78,000 78, % 6,500 6,500 OPERATING EXPENSES Restaurant Payroll-Hourly 10,800 10,800 3,432 7, % ProfServ-Web Site Development 1,025 1, % - - Accounting Services 1,200 1,200 1, % Contracts-Janitorial Services 1,440 1,440 2,105 (665) % Contracts-Security Alarms 1,483 1,483 1,932 (449) % - - Communication - Telephone 1,440 1,440 1,906 (466) % Electricity - General 12,600 12,600 12, % 1,050 1,227 Utility - Refuse Removal 4,358 4,358 4,434 (76) % Utility - Water & Sewer 3,600 3,600 1,535 2, % Lease - Copier 1,200 1, % Lease - Dishwasher % Insurance - Property 9,482 9,482 7,793 1, % - - R&M-Air Conditioning ,977 (4,077) % - - R&M-Buildings 1,500 1,500 4,259 (2,759) % R&M-Pest Control 1,105 1,105 2,835 (1,730) % Misc-Property Taxes 2,000 2, , % - - Misc-Cable Music % Office Supplies (38) % 5 7 Computer Expense 1,200 1, % - - Reserve 24,511 24,511 24, % 2,043 2,043 Total Restaurant 81,485 81,485 78,392 3, % 5,450 4,708 TOTAL OPERATING EXPENSES 81,485 81,485 78,392 3, % 5,450 4,708 Operating income (loss) (3,485) (3,485) 522 4, % 1,050 1,792 Report Date: 10/10/2016 Page 9

22 HERITAGE HARBOR Community Development District Agenda Page 22 Other Statement of Revenues, Expenses and Changes in Net Assets For the Period Ending September 30, 2016 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE ($) AS A % OF SEP-16 SEP-16 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD BUDGET ACTUAL OPERATING REVENUES Interest - Investments $ 400 $ 400 $ 178 $ (222) 44.50% $ 33 $ 10 Other Miscellaneous Revenues % - - TOTAL OPERATING REVENUES (203) 49.25% OPERATING EXPENSES Debt Service ProfServ-Arbitrage Rebate % - - ProfServ-Dissemination Agent 1,000 1,000 1, % - - ProfServ-Trustee 3,563 3,563 3, % - - Principal Debt Retirement 110, , , % - - Interest Expense 87,575 87,575 86, % - - Total Debt Service 202, ,438 91, , % - - TOTAL OPERATING EXPENSES 202, ,438 91, , % - - Operating income (loss) (202,038) (202,038) (91,195) 110, % Report Date: 10/10/2016 Page 10

23 HERITAGE HARBOR Community Development District Agenda Page 23 Enterprise Fund Notes to the Financial Statements Balance Sheet Account Name Annual Budget YTD Actual % of Budget Explanation Assets Accounts Receivable 1,817 Due from Olympian Restaurant for phone & bev cart Investments - CD 21,168 Olympian Restaurant deposit was re-invested in a 12 month CD Prepaid Items 1,307 Tractor lease, 2017 Advertisement, ice machine lease Deposits 3,456 TECO utility deposits Liabilities Accounts Payable 8,107 September invoices paid in October Accrued Expenses 9,967 Electricity, utilities, dishwasher, cart lease Due to HOA 16,841 Heritage Harbor Intercompany charges Accrued Interest Payable 36,490 Accrued interest payment Accrued Wages Payable 28,167 Accrued wages thru end of month Sales Tax Payable 3,286 Sales Tax owed to the State - paid the following month Deposits 19,500 Olympian Restaurant deposit Gift Certificates 703 Gift certificates not redeemed Due to Other Funds 146,307 Due to General Fund for principal and interest payments and accounts payable Variance Analysis Golf Course Expenditures Payroll - Hourly 308, , % Golf Course employees Payroll - Bonus - 1, % Bonus paid out to Manager Incentive % Incentive bonus paid out to Employees Contracts-Lakes 16, % All of the lake maintenance contracts are now in the general fund instead of being split between funds Communication-Telephone 2,136 2, % Monthly phone service with Verizon Electricity - General 14,400 14, % TECO charges for monthly electric Utility - Refuse Removal 4,531 4, % Monthly trash service - increased slightly more than budgeted in February Utility - Water & Sewer 6,000 6, % BOCC charges for monthly water & sewer Rental/Lease - Vehicle/Equipment 39,195 42, % Rental of turf equipment and tractor-new lease on turf equipment as of November Lease-Ice Machines 1,500 1, % Rental of ice machine Insurance - Property 16,342 13, % Property insurance paid in full plus includes TECO utility bond R&M-Irrigation 4,800 9, % Drives, risers, foot valve, solenoids, remove & repair main pump, sprinkler heads Op Supplies - General 4,800 5, % Miscellaneous operating supplies and HOA charges, replace exit door Op Supplies - Chemicals 33,150 33, % Misc chemicals Supplies - Sand 2,400 2, % Bunker Sand Supplies - Seeds 5,000 6, % Seed for golf course Pro Shop Expenditures Payroll - Hourly 142, , % Pro Shop employees Payroll - Bonus - 1, % Bonus paid out to Manager Contracts-Security Alarms 1,578 2, % Pro Shop & Cart Barn monitoring plus HOA Charges, alarm repairs Communication-Telephone 2,760 3, % HOA Intercompany charges - Monthly phone service and long distance The notes are intended to provide additional information helpful when reviewing the financial statements. Page 11

24 HERITAGE HARBOR Community Development District Agenda Page 24 Enterprise Fund Notes to the Financial Statements Pro Shop Account Name Budget Actual Budget Explanation Expenditures (continued) R&M - General 2,100 8, % HOA Intercompany charges - Stucco repair, roof repair, door locks, Christmas supplies, plumbing repairs, exit door replacement and repairs R&M - Air Conditioning 60 2, % HOA Intercompany charges - major air conditioning repairs to several units, annual a/c contract R&M-Pest Control 1,097 2, % HOA Intercompany charges, wildlife pest control Misc-Bank Charges 29,000 33, % Bank of America credit card service fees and Regions bank charges Office Supplies 1,100 1, % HOA Intercompany charges, labor law posters, starter books, business cards Op Supplies - General % Salt, softner, cartridge flowrite deion Supplies - Scorecards % Full color scorecards Restaurant Expenditures Payroll - Hourly 10,800 3, % HOA Intercompany charges - monthly cleaning service - changed services Contracts-Janitorial Services 1,440 2, % HOA Intercompany charges Contracts-Security Alarms 1,483 1, % HOA Intercompany charges, alarm repairs Communication-Telephone 1,440 1, % HOA Intercompany charges - monthly phone service Utility - Refuse Removal 4,358 4, % HOA Intercompany charges - monthly trash service - increased slightly more than budgeted Insurance - Property 9,482 7, % Property Insurance paid in full for year R&M-Air Conditioning 900 4, % HOA Intercompany charges - major a/c repairs and preventative maintenance R&M-Buildings 1,500 4, % HOA Intercompany charges - Stucco repair, roof repair, door locks, Christmas supplies, kitchen plumbing repairs R&M-Pest Control 1,105 2, % HOA Intercompany charges, wildlife pest control Office Supplies % HOA Intercompany charges-misc office supplies Other Expenditures ProfServ-Arbitrage Rebate % Arbitrage Rebate services paid for year ProfServ-Dissemination Agent 1,000 1, % Dissemination services paid for year ProfServ-Trustee 3,563 3, % Trustee fees paid for year Principal Debt Retirement 110, % (Payment reflected on Balance Sheet) - next payment to be made next fiscal year Interest Expense 87,575 86, % Next payment to be made next year The notes are intended to provide additional information helpful when reviewing the financial statements. Page 12

25 Agenda Page 25 HERITAGE HARBOR Community Development District Supporting Schedules September 30, 2016

26 HERITAGE HARBOR Community Development District Agenda Page 26 Non-Ad Valorem Special Assessments - Hillsborough County Tax Collector Monthly Collection Distributions For the Fiscal Year Ending September 30, 2016 Allocation by Fund Net Discount / Property Gross Date Amount (Penalties) Collection Appraiser Amount General Debt Service Rcvd Received Amount Costs Costs Interest Received Fund Fund Assessments Levied $1,046,315 $738,387 $307,928 Allocation % 100% 70.57% 29.43% 11/12/15 $ 10,876 $ 621 $ 111 $ 111 $ - $ 11,719 $ 8,270 $ 3,449 11/19/15 42,449 1, ,120 31,841 13,279 11/30/15 197,200 8,384 2,012 2, , ,922 61,687 12/08/15 556,275 23,651 5,676 5, , , ,012 12/18/15 60,826 2, ,590 45,581 19,009 01/07/16 28, ,665 20,935 8,730 02/05/16 15, ,408 11,579 4,829 03/09/16 10, ,770 7,601 3,170 04/07/16 31, ,464 22,910 9,554 05/06/16 13, (330) 13,061 9,217 3,844 06/08/16 14, (416) 13,881 9,796 4,085 06/10/16 7, (232) 7,749 5,468 2,281 TOTAL $ 988,778 $ 38,336 $ 10,090 $ 10,090 $ (979) $ 1,046,315 $ 738,387 $ 307,928 % COLLECTED 100% 100% 100% TOTAL OUTSTANDING $ - $ - $ - Prepared by: Severn Trent Management Services Page 13

27 HERITAGE HARBOR Community Development District Agenda Page 27 Cash and Investment Report September 30, 2016 ACCOUNT NAME BANK NAME MATURITY YIELD BALANCE GENERAL FUND Operating Checking Account SunTrust N/A 0.10% $5,538 Certificate of Deposit - 12 months BankUnited 03/16/ % $102,798 (1) Certificate of Deposit - 12 months BankUnited 03/24/ % $100,802 (2) Subtotal $203,600 Money Market Account BankUnited N/A 0.45% $201,550 (3) General Fund Total $410,688 DEBT SERVICE FUND Series 2008 Reserve Fund US Bank N/A 0.15% $28,329 (4) Series 2008 Revenue Fund US Bank N/A 0.15% $72,530 (4) Debt Service Total $100,859 ENTERPRISE FUND Main Operating Checking Account Regions Bank N/A 0.00% $19,609 Petty Cash Cash N/A 0.00% $600 Certificate of Deposit - 12 months BankUnited 03/24/ % $21,168 (2) Series 1997 Interest Account US Bank N/A 0.00% $154 (5) Series 1997 Principal Account US Bank N/A 0.15% $503 (4) Series 1997 Reserve Account US Bank N/A 0.15% $111,500 (4) Enterprise Total $153,534 CLEARING ACCOUNT Clearing Account Regions Bank N/A 0.00% $26,154 Clearing Account Jefferson Bank N/A 0.00% $154,738 Clearing Account Total $180,893 Total $845,973 NOTE 1 - Reinvested Certificate of Deposit with BankUnited at.797% for 12 months starting on 3/16/16 and maturing on 3/16/17. NOTE 2 - Invested in Certificate of Deposit with BankUnited at.797% for 12 months starting on 3/24/16 and maturing on 3/24/17. NOTE 3 - Invested in Money Market Account at BankUnited. NOTE 4 - Invested in US Bank Open Ended Interest Bearing Corporate Commercial Paper. NOTE 5 - Invested in First American Gov't Obligation Funds Report Date: 10/10/2016 Page 14

28 Agenda Page 28 HERITAGE HARBOR Community Development District General Fund Check Register For the Period from 9/1/16 to 9/30/16 (Sorted by Check No.) Fund No. Check No. Check Date Payee Invoice No. Invoice Description G/L Account Name G/L Account # Check Amount GENERAL FUND FUND /07/16 HERITAGE HARBOR HOA HOA CHARGES LESS SHARED PAYROLL - JULY 2016 Accounts Receivable ($4,825.04) /01/16 SITEONE LANDSCAPE SUPPLY TO CORRECT ERROR IN NAV Op Supplies - General $ /07/16 A-QUALITY POOL SERVICE FOUNTAIN SVC - SEPT 2016 Contracts-Fountain $ /07/16 AQUATIC SYSTEMS INC LAKE/WETLAND SVC SEPT 2016 Contracts-Lakes $1, /07/16 AQUATIC SYSTEMS INC LAKE/WETLAND SVC - SEPT 2016 Contracts-Lakes $1, /07/16 SEVERN TRENT ENVIRONMENTAL SER AUG 2016 MGMT FEES ProfServ-Mgmt Consulting Serv $3, /07/16 SEVERN TRENT ENVIRONMENTAL SER AUG 2016 MGMT FEES ProfServ-Field Management $1, /07/16 SEVERN TRENT ENVIRONMENTAL SER AUG 2016 MGMT FEES Postage and Freight $ /07/16 SEVERN TRENT ENVIRONMENTAL SER AUG 2016 MGMT FEES Printing and Binding $ /07/16 SEVERN TRENT ENVIRONMENTAL SER AUG 2016 MGMT FEES Accounting Services $ /07/16 STRALEY & ROBIN GENERAL MATTERS 7/19/16-8/15/16 ProfServ-Legal Services $ /07/16 ROBERT ROSSI REISSUE LOST CHECK P/R-Board of Supervisors $ /14/16 FEDEX POSTAGE 8/30/16 Postage and Freight $ /14/16 FRONTIER COMMUNICATIONS BILLING PERIOD 9/7/16-10/6/16 Contracts-Gates $ /14/16 HILLSBOROUGH CNTY SHERIFF'S OFFICE SECURITY 7/1/16-8/31/16 Contracts-Guard Services $2, /14/16 OLM, INC MNTHLY LANDSCAPE INSPECTION 9/6/16 Contracts-Landscape $1, /14/16 SITE MASTERS OF FLORIDA, LLC SIDEWALK CONCRETE Misc-Contingency $15, /14/16 STANTEC CONSULTING SERVICES INC GENERAL COUNSEL THRU 6/17/16 ProfServ-Engineering $3, /15/16 FRONTIER COMMUNICATIONS EAST MAIN GATE 9/1/16-9/30/16 Contracts-Gates $ /15/16 FRONTIER COMMUNICATIONS CM TO CORRECT AMOUNT ON CHECK Contracts-Gates ($4.16) /21/16 FEDEX POSTAGE 9/13/16 Postage and Freight $ /21/16 SITE MASTERS OF FLORIDA, LLC SIDEWALK CONCRETE Misc-Contingency $9, /21/16 STANTEC CONSULTING SERVICES INC GENERAL CONSULTING THRU 8/26/16 ProfServ-Engineering $1, /23/16 ALL AMERICAN FLAG & PENNANT FLAGS FOR ENTRANCE Misc-Contingency $ /23/16 FRONTIER COMMUNICATIONS BILLING PERIOD 9/16-10/15/16 WEST M/G Contracts-Gates $ /23/16 GREENVIEW LANDSCAPING, INC 9HHMO16 SEP 2016 MNTHLY MAINT Contracts-Landscape $10, /23/16 GREENVIEW LANDSCAPING, INC 9HHFLO16 ANNUALS - SUN PATIENTS R&M-Other Landscape $5, /23/16 LANDSCAPE HEALTH CARE CORP 2502 WEED KILL ON FIELD R&M-Other Landscape $ /27/16 OLM, INC MNTHLY LANDSCAPE INSPECTION 8/10/16 Contracts-Landscape $1, ACH035 09/13/16 Payment of Invoice BILLING PERIOD 7/22-8/23/16 Utility - General $3, ACH036 09/23/16 Payment of Invoice BILLING PERIOD 7/29/16-8/30/16 Utility - General $ DD /26/16 Payment of Invoice BILLING PERIOD 8/8-9/9/16 Utility - General $ DD /26/16 Payment of Invoice BILLING PERIOD 8/8-9/9/16 Utility - General $ DD /26/16 Payment of Invoice BILLING PERIOD 8/8-9/9/16 Utility - General $ DD /26/16 Payment of Invoice BILLING PERIOD 8/8-9/9/16 Utility - General $ DD /26/16 Payment of Invoice BILLING PERIOD 8/8-9/9/16 Utility - General $ DD /26/16 Payment of Invoice BILLING PERIOD 8/8-9/9/16 Utility - General $ DD /26/16 Payment of Invoice BILLING PERIOD 8/8-9/9/16 Utility - General $ DD /26/16 Payment of Invoice BILLING PERIOD 8/8-9/9/16 Utility - General $18.86 Report Date 10/10/2016 Prepared by: Severn Trent Management Services Page 15

29 Agenda Page 29 HERITAGE HARBOR Community Development District General Fund Check Register For the Period from 9/1/16 to 9/30/16 (Sorted by Check No.) Fund No. Check No. Check Date Payee Invoice No. Invoice Description G/L Account Name G/L Account # Check Amount 001 DD /26/16 Payment of Invoice BILLING PERIOD 8/8-9/9/16 Utility - General $ DD /26/16 Payment of Invoice BILLING PERIOD 8/8-9/9/16 Utility - General $ DD /26/16 Payment of Invoice BILLING PERIOD 8/8-9/9/16 Utility - General $ DD /26/16 Payment of Invoice BILLING PERIOD 8/8-9/9/16 Utility - General $ DD /26/16 Payment of Invoice BILLING PERIOD 8/8-9/9/16 Utility - General $ DD /26/16 Payment of Invoice BILLING PERIOD 8/8-9/9/16 Utility - General $ DD /26/16 Payment of Invoice BILLING PERIOD 8/8-9/9/16 Deposits ($45.00) /27/16 RICHARD M. GORDON PAYROLL September 27, 2016 Payroll Posting $ /27/16 SHELLEY L. GRANDON PAYROLL September 27, 2016 Payroll Posting $ /27/16 RUSS W. ROSSI PAYROLL September 27, 2016 Payroll Posting $ /27/16 ROBERT ROSSI PAYROLL September 27, 2016 Payroll Posting $ /27/16 DAVID L. PENZER PAYROLL September 27, 2016 Payroll Posting $ /30/16 SAVANA N. KELLY PAYROLL September 30, 2016 Payroll Posting $ /30/16 TOBIAS A. SMITH PAYROLL September 30, 2016 Payroll Posting $ /30/16 STEPHEN T. BOHLING PAYROLL September 30, 2016 Payroll Posting $ /30/16 DAVID J. EVARTS PAYROLL September 30, 2016 Payroll Posting $ /30/16 DONALD R. RIZER PAYROLL September 30, 2016 Payroll Posting $ /30/16 BENJAMIN R. CODDINGTON PAYROLL September 30, 2016 Payroll Posting $ /30/16 BRADLEY R. GARBUTT PAYROLL September 30, 2016 Payroll Posting $ /30/16 BRIAN T. DAWSY PAYROLL September 30, 2016 Payroll Posting $ /30/16 PHILLIP R. KLIMPEL PAYROLL September 30, 2016 Payroll Posting $ /30/16 ARTURO PERALTA PAYROLL September 30, 2016 Payroll Posting $ /30/16 ROBERT S. CARR PAYROLL September 30, 2016 Payroll Posting $ /30/16 ROBERT D. BARLOW PAYROLL September 30, 2016 Payroll Posting $ /30/16 CHRISTOPHER T. FREEMAN PAYROLL September 30, 2016 Payroll Posting $ /30/16 ASHELY M. LINDEMAN PAYROLL September 30, 2016 Payroll Posting $ Fund Total $66, CLEARING FUND FUND /02/16 ARTURO PERALTA PAYROLL September 02, 2016 Payroll Posting $ /02/16 TOBIAS A. SMITH PAYROLL September 02, 2016 Payroll Posting $ /02/16 DAVID J. EVARTS PAYROLL September 02, 2016 Payroll Posting $ /02/16 BENJAMIN R. CODDINGTON PAYROLL September 02, 2016 Payroll Posting $ /02/16 GREGORY A. WEHR PAYROLL September 02, 2016 Payroll Posting $ /02/16 BRIAN T. DAWSY PAYROLL September 02, 2016 Payroll Posting $ Report Date 10/10/2016 Prepared by: Severn Trent Management Services Page 16

30 Agenda Page 30 HERITAGE HARBOR Community Development District General Fund Check Register For the Period from 9/1/16 to 9/30/16 (Sorted by Check No.) Fund No. Check No. Check Date Payee Invoice No. Invoice Description G/L Account Name G/L Account # Check Amount /02/16 ANTHONY G. WATSON PAYROLL September 02, 2016 Payroll Posting $ /02/16 ROBERT D. BARLOW PAYROLL September 02, 2016 Payroll Posting $ /02/16 ASHELY M. LINDEMAN PAYROLL September 02, 2016 Payroll Posting $ /02/16 CHRISTOPHER T. FREEMAN PAYROLL September 02, 2016 Payroll Posting $ /15/16 SAVANA N. KELLY PAYROLL September 15, 2016 Payroll Posting $ /15/16 TOBIAS A. SMITH PAYROLL September 15, 2016 Payroll Posting $ /15/16 DAVID J. EVARTS PAYROLL September 15, 2016 Payroll Posting $ /15/16 BENJAMIN R. CODDINGTON PAYROLL September 15, 2016 Payroll Posting $ /15/16 BRADLEY R. GARBUTT PAYROLL September 15, 2016 Payroll Posting $ /15/16 PHILLIP R. KLIMPEL PAYROLL September 15, 2016 Payroll Posting $ /15/16 ARTURO PERALTA PAYROLL September 15, 2016 Payroll Posting $ /15/16 ROBERT S. CARR PAYROLL September 15, 2016 Payroll Posting $ /15/16 ROBERT D. BARLOW PAYROLL September 15, 2016 Payroll Posting $ /15/16 CHRISTOPHER T. FREEMAN PAYROLL September 15, 2016 Payroll Posting $ /27/16 ROBERT S. CARR PAYROLL September 27, 2016 Payroll Posting $ Fund Total $6, Total Checks Paid $73, Report Date 10/10/2016 Prepared by: Severn Trent Management Services Page 17

31 Agenda Page 31 HERITAGE HARBOR Community Development District Enterprise Fund Check Register For the Period from 9/1/16 to 9/30/16 (Sorted by Check No.) Fund No. Check No. Check Date Payee Invoice No. Invoice Description G/L Account Name G/L Account # Check Amount ENTERPRISE FUND FUND /07/16 HERITAGE HARBOR HOA HOA CHARGES LESS SHARED PAYROLL - JULY 2016 Due To HOA $10, /01/16 SITEONE LANDSCAPE SUPPLY CM CM BAYER 2015 FALL SOLUTIONS Op Supplies - General ($39.89) /01/16 SITEONE LANDSCAPE SUPPLY CM CM BAYER 2015 FALL SOLUTION Op Supplies - General ($39.89) /01/16 SITEONE LANDSCAPE SUPPLY A TO CANCEL OUT CREDIT MEMO Op Supplies - General $ /01/16 SITEONE LANDSCAPE SUPPLY B TRIBUTE/DISMISS/SEVIN/IRON/ROUND-UP R&M-Fertilizer $ /01/16 SITEONE LANDSCAPE SUPPLY B TRIBUTE/DISMISS/SEVIN/IRON/ROUND-UP Op Supplies - Chemicals $1, /01/16 SITEONE LANDSCAPE SUPPLY B TRIBUTE/DISMISS/SEVIN/IRON/ROUND-UP Op Supplies - General ($39.89) /07/16 SEVERN TRENT ENVIRONMENTAL SER AUG 2016 ACCOUNTING FEES Accounting Services $ /07/16 SEVERN TRENT ENVIRONMENTAL SER AUG 2016 ACCOUNTING FEES Accounting Services $ /07/16 SEVERN TRENT ENVIRONMENTAL SER AUG 2016 ACCOUNTING FEES Accounting Services $ /14/16 LIQUID ED, INC SEALS/BEARINGS/FUEL FILTER/OIL R&M-Equipment $ /14/16 MAM INVESTMENT PROPERTIES, LLC L DISHWASHER RENTAL / SOFTNER MARCH 2016 Lease - Dishwasher $ /14/16 MAM INVESTMENT PROPERTIES, LLC L DISHWASHER RENTAL / SOFTNER MARCH 2016 Op Supplies - General $ /14/16 TCF NATIONAL BANK CART LEASE AUG 2016 Lease - Carts $5, /14/16 WESCO TURF, INC GASKET/COVER/VALVE/BEARING/SEAL/BEDKNIFE R&M-Equipment $ /21/16 BRIGHT HOUSE NETWORKS SERVICE PERIOD 9/18-10/17/16 Misc-Cable TV Expenses $ /21/16 DEERE CREDIT TRACTOR LEASE OCTOBER 2016 Prepaid Items $ /21/16 DIAMOND R FERTILIZER CO., INC N48729 GROOM AND OARS Op Supplies - Chemicals $ /21/16 LYNCH OIL COMPANY REGULAR UNLEADED DIESEL Op Supplies - Fuel, Oil $1, /21/16 R&R PRODUCTS, INC. CD CASTER WHEEL KIT R&M-Equipment $ /27/16 BOCC UTILITIES - 7/29/15-8/30/15 Utility - Water & Sewer $ /27/16 JEFFREY ALLEN, INC CARBURETOR/BELT ASSY R&M-Equipment $ /27/16 LIQUID ED, INC FILTERS/SILICONE SPRAY/BLASTER/40G PADS/TOWELS Op Supplies - General $ /27/16 LIQUID ED, INC FILTERS/SILICONE SPRAY/BLASTER/40G PADS/TOWELS R&M-Equipment $ /27/16 LYNCH OIL COMPANY REGULAR UNLEADED DIESEL Op Supplies - Fuel, Oil $1, /27/16 TIMES PUBLISHING COMPANY SEPT 2016 DIGITAL CAMPAIGN Advertising $ /27/16 TRIBOS TECHOLOGIES OF FL GREASE 120# Op Supplies - Fuel, Oil $1, DD /26/16 Payment of Invoice BILLING PERIOD 8/8-9/9/16 Electricity - General $ DD /26/16 Payment of Invoice BILLING PERIOD 8/8-9/9/16 Electricity - General $ DD /26/16 Payment of Invoice BILLING PERIOD 8/8-9/9/16 Electricity - General $ Fund Total $30, Total Checks Paid $30, Report Date 10/10/2016 Prepared by: Severn Trent Management Services Page 18