Heron Isles

Community Development District

November 1, 2018

Heron Isles

Community Development District

475 West Town Place, Suite 114, St. Augustine, Florida 32092

Phone: 904-940-5850   Fax: 904-940-5899

October 25, 2018

Board of Supervisors

Heron Isles Community Development District

Dear Board Members:

A meeting of the Board of Supervisors of the Heron Isles Community Development District will be held Thursday, November 1, 2018 at 10:30 a.m. at the office of Compass Group, 961687 Gateway Boulevard, Suite 201M, Amelia Island, Florida.

I.	Roll Call
II.	Audience Comments
III.	Consideration of Resolution 2019-01, Designating Officers
IV.	Consideration of Renewal of Agreement with Lake Doctors, Inc. for FY19
V.	Consideration of Permit Conveyances
VI.	Consideration of Easement for Turnaround at Commodore Point Drive	
VII.	Discussion of Installation of Speed Bumps on Commodore Point Drive	
VIII.	Consideration of Proposal for ADA Website Accessibility	
IX.	Consideration of Resolution 2019-02, Amending the FY18 General Fund Budget	
X.	Approval of Minutes of the August 2, 2018 meeting	
XI.	Other Business	
XII.	Staff Reports	
	A.	District Counsel	
	B.	District Engineer	
	C.	District Manager	
	D.	Property Manager – Report	
XIII.	Supervisors’ Requests and Audience Comments	
XIV.	Financial Reports	
	A.	Balance Sheet & Income Statement	
	B.	Assessment Receipt Schedule	
	C.	Approval of Check Register	
XV.	Next Scheduled Meeting – February 7, 2019 at 10:30 a.m. at the offices of Compass	
	Group	
XVI.	Adjournment	

The third order of business is consideration of Resolution 2019-01 designating officers. A copy of the resolution is enclosed for your approval.

The fourth order of business is consideration of renewal of agreement with Lake Doctors, Inc. for FY19. A copy of the agreement is enclosed for your review and approval.

The fifth order of business is consideration of permit conveyances. Enclosed is a list of the permits that need to be conveyed to the District.

The sixth order of business is consideration of easement for turnaround at Commodore Point Drive. Enclosed is a depiction of the area in which the easement is needed.

The seventh order of business is discussion of installation of speed bumps on Commodore Pointe Drive. Any backup documentation will be provided under separate cover.

The eighth order of business is consideration of proposal for ADA website accessibility. A copy of the proposal is enclosed for your review and approval.

The ninth order of business is consideration of resolution 2019-02, amending the FY18 general fund budget. Copies of the resolution and budget are enclosed for your review and approval.

Enclosed under the tenth order of business are the minutes of the August 2, 2018 meeting for your approval.

The balance of the agenda is routine in nature. Staff reports and any additional support material will be presented and discussed at the meeting. If you have any questions, please contact me.

I look forward to seeing you at the meeting and in the meantime if you have any questions, please contact me.

Sincerely,

Ernesto Torres

Ernesto Torres

District Manager

AGENDA

Heron Isles

Community Development District
Revised Agenda

Thursday	Compass Group	
November 1, 2018	961687 Gateway Blvd, Suite 201M	
10:30 a.m.	Amelia Island, Florida	
	Call in #: 800-264-8432	
	Passcode: 433354	
	www.heronislescdd.com	

I.	Roll Call

II.	Audience Comments

III.	Consideration of Resolution 2019-01, Designating Officers

IV.	Consideration of Renewal of Agreement with Lake Doctors, Inc. for FY19

V.	Consideration of Permit Conveyances

VI.	Consideration of Easement for Turnaround at Commodore Point Drive

VII.	Discussion of Installation of Speed Bumps on Commodore Point Drive

VIII.	Consideration of Proposal for ADA Website Accessibility

IX.	Consideration of Resolution 2019-02, Amending the FY18 General Fund Budget

X.	Approval of Minutes of the August 2, 2018 meeting

XI.	Consideration of Resolution 2019-03, Designating a New Public Depository	
XII.	Other Business	
XIII.	Staff Reports	
	A.	District Counsel	
	B.	District Engineer	
	C.	District Manager	
	D.	Property Manager – Report	

XIV.	Supervisors’ Requests and Audience Comments

XV.	Financial Reports

A.	Balance Sheet & Income Statement

B.	Assessment Receipt Schedule

C.	Approval of Check Register

XVI.	Next Scheduled Meeting – February 7, 2019 at 10:30 a.m. at the offices of Compass Group

XVII.  Adjournment

THIRD ORDER OF BUSINESS

RESOLUTION 2019-01

A  RESOLUTION  DESIGNATING  OFFICERS  OF  THE
HERON ISLES COMMUNITY DEVELOPMENT DISTRICT

WHEREAS, the Board of Supervisors of the Heron Isles Community Development District at a regular business meeting held on November 1, 2018 desires to elect the below recited persons to the offices specified.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD
OF SUPERVISORS OF THE HERON ISLES COMMUNITY

DEVELOPMENT DISTRICT:

1. The following persons were elected to the offices shown, to wit:

Chairman

Vice-Chairman

Secretary

Treasurer

Assistant Treasurer

Assistant Secretary(s)

PASSED AND ADOPTED THIS 1st DAY OF NOVEMBER, 2018.

Chairman / Vice Chairman

Secretary / Assistant Secretary

FOURTH ORDER OF BUSINESS

FIFTH ORDER OF BUSINESS

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								[ Download Results I		Information as of: 06-Sep-201812:33:57 AM		
		Permit Number		Permit Type	Applicant Name			Project Name				County			Dates		Status					
																							
						Heron Isles Joint									Received: 05/23/2016							
		89907-4		ERP Individual		Heron Isles Phase 3 Modification		Nassau		Decision: 06/16/2016		Issued					
																	
					Venture, LLP												
															Expires: 06/16/2021							

				ERP Individual	Heron Isles Owners									Received: 05/22/2014							
		89907-3					Heron Isles - phase 2		Nassau		Decision: 05/23/2014		Issued					
				(40C)		Association, Inc.													
															Expires: 06/07/2016							

				ERP Individual	Heron Isles Owners									Received: 01/05/2004							
		89907-2					Heron Isles - phase 2		Nassau		Decision: 06/07/2005		Issued					
				(40C)		Association, lnc.													
															Expires: 06/07/2014							

				ERP Individual	Heron Isles Owners		Heron Isles - Master Plan		Nassau		Received: 07/18/2003		Issued					
		89907-1									Decision: 10/07/2003							
				(40C)		Association, Inc.													
															Expires: 10/07/2010							

																						
		Records: 1 to 4 of 4																Page 1 of 1		

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SIXTH ORDER OF BUSINESS

EIGHTH ORDER OF BUSINESS

Website Compliance Proposal For

Heron Isles CDD

(http://www.heronislescdd.com/)

Website Accessibility for People with Disabilities as per

Nondiscrimination requirements of Title II of the American Disabilities Act (ADA)

Date	Version#	Comments	Author	
				
May 25, 2018	1.0	Initial version	VB Joshi	
				
June 18, 2018	1.1	Added document conversion cost	VB Joshi	
			Kristen Thornburgh	
June 21, 2018	1.2	Added WCAG Standards Compliance	VB Joshi	
August 10, 2018	1.3	Added CDD Specific details	VB Joshi	
August 13, 2018	1.4	Updated pricing for simple, medium	As per requirements from	
		and high complexity CDD websites	Ariel and Valerie	
August 28, 2018	2.0	Updated conversion and support costs	As per meeting with	
		based on discussed scope	GMSCFL	

Presented by: VB Joshi, CEO, VGlobalTech, Orlando, Florida

Project: ADA and WCAG Website Compliance

Service Providers: VGlobalTech LLC, Orlando, Florida, USA

COPYRIGHT ©: This proposal is solely created by VGlobalTech team for its customers and cannot be reproduced, copied, modified or distributed without written consent of VGlobalTech. Any violations shall be prosecuted.

VGlobalTech.com ~ Experience Innovation	Page 1 of 11

Your strategic partner for Web Design, Software, Marketing, and SEO solutions.

Call: 321-947-7777 | Email: contact@VGlobalTech.com

Private and Confidential Document. No part of this document shall be produced, sent, copied to any parties it is not intended for. It is intended for the entities listed clearly on this proposal. Any distribution without written consent shall be procecuted

Table of Contents

1.0   Introduction	3

1.1  Common Problems and Solutions in Website Accessibility?	4

1.1.1   Problem: Images Without Text Equivalents	4

1.1.2   Problem: Documents Are Not Posted In an Accessible Format	4

1.1.3   Problem: Specifying Colors and Font Sizes	4

1.1.4   Problem: Videos and Other Multimedia Lack Accessible Features	5

1.1.5   Web Content Accessibility Guidelines (WCAG)	5

2.0   Pricing	7

2.1  One time (website conversion and compliance cost):	7

2.2  ADA Compliance Yearly Maintenance and Upgrade starting after initial conversion

is completed (Optional Maintenance – It is critical to maintain compliance as websites get

updated):	8

3.0   Proposal Acceptance:	10

4.0   References:	11

VGlobalTech.com ~ Experience Innovation	Page 2 of 11

Your strategic partner for Web Design, Software, Marketing, and SEO solutions.

Call: 321-947-7777 | Email: contact@VGlobalTech.com

Private and Confidential Document. No part of this document shall be produced, sent, copied to any parties it is not intended for. It is intended for the entities listed clearly on this proposal. Any distribution without written consent shall be procecuted

1.0 Introduction

Every individual must have equal access to information whether it is in person service or online. This is a general agreement and understanding of access.

The Internet has dramatically changed the way state and local governments do business. Today, government agencies routinely make much more information about their programs, activities, and services available to the public by posting it on their websites. As a result, many people can easily access this information seven days a week, 24 hours a day.

Many government services and activities are also provided on websites because the public is able to participate in them at any time of day and without the assistance of government personnel. Many government websites offer a low cost, quick, and convenient way of filing tax returns, paying bills, renewing licenses, signing up for programs, applying for permits or funding, submitting job applications, and performing a wide variety of other activities.

The Americans with Disabilities Act (ADA) and, if the government entities receive federal funding, the Rehabilitation Act of 1973 generally require that state and local governments provide qualified individuals with disabilities equal access to their programs, services, or activities unless doing so would fundamentally alter the nature of their programs, services, or activities or would impose an undue burden. One way to help meet these requirements is to ensure that government websites have accessible features for people with disabilities, using the simple steps described in this document. An agency with an inaccessible website may also meet its legal obligations by providing an alternative accessible way for citizens to use the programs or services, such as a staffed telephone information line. These alternatives, however, are unlikely to provide an equal degree of access in terms of hours of operation and the range of options and programs available.

Visit http://vglobaltech.com/website-compliance/ for more details, do a website compliance check on your website and to download a PDF proposal.

VGlobalTech.com ~ Experience Innovation	Page 3 of 11

Your strategic partner for Web Design, Software, Marketing, and SEO solutions.

Call: 321-947-7777 | Email: contact@VGlobalTech.com

Private and Confidential Document. No part of this document shall be produced, sent, copied to any parties it is not intended for. It is intended for the entities listed clearly on this proposal. Any distribution without written consent shall be procecuted

1.1	Common Problems and Solutions in Website Accessibility?

1.1.1	Problem: Images Without Text Equivalents

Solution: Add a Text Equivalent to Every Image

Adding a line of simple HTML code to provide text for each image and graphic will enable a user with a vision disability to understand what it is. Add a type of HTML tag, such as an

“alt” tag for brief amounts of text or a “longdesc” tag for large amounts, to each image and graphic on your agency’s website.

The words in the tag should be more than a description. They should provide a text equivalent of the image. In other words, the tag should include the same meaningful information that other users obtain by looking at the image. In the example of the mayor’s picture, adding an “alt” tag with the words “Photograph of Mayor Jane Smith” provides a meaningful description.

In some circumstances, longer and more detailed text will be necessary to convey the same meaningful information that other visitors to the website can see. For example, a map showing the locations of neighborhood branches of a city library needs a tag with much more information in text format. In that instance, where the map conveys the locations of several facilities, add a “longdesc” tag that includes a text equivalent description of each location shown on the map – e.g., “City Center Library, 433 N. Main Street, located on North Main Street between 4th Avenue and 5th Avenue.”

1.1.2  Problem: Documents Are Not Posted In an Accessible Format

Solution: Post Documents in a Text-Based Format

Always provide documents in an alternative text-based format, such as HTML or RTF (Rich Text Format), in addition to PDF. Text-based formats are the most compatible with assistive technologies.

1.1.3  Problem: Specifying Colors and Font Sizes

Solution: Avoid Dictating Colors and Font Settings

Websites should be designed so they can be viewed with the color and font sizes set in users’ web browsers and operating systems. Users with low vision must be able to specify the text and background colors as well as the font sizes needed to see webpage content.

VGlobalTech.com ~ Experience Innovation	Page 4 of 11

Your strategic partner for Web Design, Software, Marketing, and SEO solutions.

Call: 321-947-7777 | Email: contact@VGlobalTech.com

Private and Confidential Document. No part of this document shall be produced, sent, copied to any parties it is not intended for. It is intended for the entities listed clearly on this proposal. Any distribution without written consent shall be procecuted

1.1.4  Problem: Videos and Other Multimedia Lack Accessible Features

Solution: Include Audio Descriptions and Captions

Videos need to incorporate features that make them accessible to everyone. Provide audio descriptions of images (including changes in setting, gestures, and other details) to make videos accessible to people who are blind or have low vision. Provide text captions synchronized with the video images to make videos and audio tracks accessible to people who are deaf or hard of hearing.

1.1.5  Web Content Accessibility Guidelines (WCAG)

Understanding the Four Principles of Accessibility

The guidelines and Success Criteria are organized around the following four principles, which lay the foundation necessary for anyone to access and use Web content. Anyone who wants to use the Web must have content that is:

1.	Perceivable - Information and user interface components must be presentable to users in ways they can perceive.

o	This means that users must be able to perceive the information being presented (it can't be invisible to all of their senses)

2.	Operable - User interface components and navigation must be operable.

o	This means that users must be able to operate the interface (the interface cannot require interaction that a user cannot perform)

3.	Understandable - Information and the operation of user interface must be understandable.

o	This means that users must be able to understand the information as well as the operation of the user interface (the content or operation cannot be beyond their understanding)

4.	Robust - Content must be robust enough that it can be interpreted reliably by a wide variety of user agents, including assistive technologies.

o	This means that users must be able to access the content as technologies advance (as technologies and user agents evolve, the content should remain accessible)

If any of these are not true, users with disabilities will not be able to use the Web.

VGlobalTech.com ~ Experience Innovation	Page 5 of 11

Your strategic partner for Web Design, Software, Marketing, and SEO solutions.

Call: 321-947-7777 | Email: contact@VGlobalTech.com

Private and Confidential Document. No part of this document shall be produced, sent, copied to any parties it is not intended for. It is intended for the entities listed clearly on this proposal. Any distribution without written consent shall be procecuted

Under each of the principles are guidelines and Success Criteria that help to address these principles for people with disabilities. There are many general usability guidelines that make content more usable by all people, including those with disabilities. However, in WCAG 2.1, we only include those guidelines that address problems particular to people with disabilities. This includes issues that block access or interfere with access to the Web more severely for people with disabilities.

See reference section at the end of this document for more information and websites for ADA, Usability and other important compliance issues and solutions.

VGlobalTech development and business management team shall study these compliance guidelines and with our technical capabilities apply these to make your website accessible, compatible and fully functional for all people, including those with disabilities.

VGlobalTech.com ~ Experience Innovation	Page 6 of 11

Your strategic partner for Web Design, Software, Marketing, and SEO solutions.

Call: 321-947-7777 | Email: contact@VGlobalTech.com

Private and Confidential Document. No part of this document shall be produced, sent, copied to any parties it is not intended for. It is intended for the entities listed clearly on this proposal. Any distribution without written consent shall be procecuted

2.0 Pricing

Website Complexity: Small Level Websites

VGlobalTech team shall complete the following critical tasks for client website. All costs below are per website / CDD:

2.1 One time (website conversion and compliance cost):

	Task	Estimated Cost	
			
1.	Perform ADA Website Compliance Check for current	$500	
	website – All webpages on the website. Create a project		
	plan, code review, html updates, plugins / security		
	updates (wordpress, joomla, etc CMS websites)		
2.	Cross-Device Check (Website needs to appear as per ADA	$100	
	standards on Mobile Phones, Tablets, Desktops etc).		
	Braille Readers, Other assistance technology compatibility		
3.	ADA Standards application (as per Section 1 above).	$700	
	ADA.gov, Web Content Accessibility Guidelines (WCAG)		
4.	PDF Documents conversion (to Text, HTML etc) as needed	$300	
	for ADA Compliance / Reader Compliance		
5.	Create a webpage showing websites ADA Compliance	$100	
	efforts		
6.	Create customized footer with VGlobalTech’s ADA	$50	
	Compliance Seal (valid for 1 year only)		
	Total (one time compliance / conversion cost)	$1750 / one	
		time	

VGlobalTech.com ~ Experience Innovation	Page 7 of 11

Your strategic partner for Web Design, Software, Marketing, and SEO solutions.

Call: 321-947-7777 | Email: contact@VGlobalTech.com

Private and Confidential Document. No part of this document shall be produced, sent, copied to any parties it is not intended for. It is intended for the entities listed clearly on this proposal. Any distribution without written consent shall be procecuted

2.2	ADA Compliance Yearly Maintenance and Upgrade starting after initial conversion is completed (Optional Maintenance – It is critical to maintain compliance as websites get updated):

VGlobalTech team shall complete the following critical tasks for client website. All costs below are per website / CDD:

	Task	Cost		
				
1.	Perform ADA Website Compliance Check for current	$200		
	website – All new webpages on the website			
2.	Cross-Device Check (Website needs to appear as per ADA	$75		
	standards on Mobile Phones, Tablets, Desktops etc)			
3.	Update footer with VGlobalTech’s ADA Compliance Seal	$75		
	(extended for current year)			
4.	Support (upto 5 hr / month) for the year including	$600		
	updates to newly added pages, upgrade to new standards			
	(if any). Posting new documents, minutes, agendas etc to			
	the websites as needed – Worry Free Monthly			
	Maintenance.			
5.	PDF Documents conversion (to Text, HTML etc) as needed	$300		
	for ADA Compliance / Reader Compliance			
	Annual Maintenance (starts after initial	$1250 /		
	compliance engagement quoted above is	year		
	complete)	(can be broken		
		up into smaller		
				
		monthly bills)		

VGlobalTech.com ~ Experience Innovation	Page 8 of 11

Your strategic partner for Web Design, Software, Marketing, and SEO solutions.

Call: 321-947-7777 | Email: contact@VGlobalTech.com

Private and Confidential Document. No part of this document shall be produced, sent, copied to any parties it is not intended for. It is intended for the entities listed clearly on this proposal. Any distribution without written consent shall be procecuted

This proposal includes following points, stipulations terms and conditions:

*(1) conference call or in person meetings per month with client to review metrics, results and monthly recaps *unless otherwise noted

* email and phone communication

*Anything out of the scope of work in the above proposal will be addressed and client will be immediately notified. After notification of additional work, a subsequent quote will be provided to cover that work.

*Client is responsible to adhering to timelines as far as information required to complete the task is concerned. If timelines are not adhered to and exceed 15 business days past the current marketing months, last day, all work will end. A new month with new allocated costs will be presented for future work to commence. No refunds and owed work will be due unless otherwise agreed upon. An Invoice will be provided once signature approval of this project proposal. Payments will be made to VGLOBALTECH

*Client is responsible for verifying quality of work, providing feedback, verifying that compliance has been met as required. VGlobalTech team shall not be responsible for any legal ramifications arising from work not done as per external agencies / organizations / associations needs if proper feedback is not provided by the customer. VGlobalTech’s work will be in best faith but cannot guarantee all compliance / legal needs since we are not the SME’s in the compliance area. VGlobalTech shall not be liable for any legal ramifications arising from compliance issues.

Refund Policy: The client may halt work and request for a refund within seven days of the date of signing this services agreement by mailing a signed letter to the main address listed on www.VGlobalTech.com website. If client requests a refund within seven days of the date of signing their agreement they shall be liable to pay for all work completed and will be refunded the remaining balance of the initial payment if billable work has not exceeded a charge that would be greater than client’s initial payment. If client requests a refund after the seven days from the date of the signing of the agreement client is liable to pay for all work completed plus an additional 25% of any remaining balance that may still be due. Once line item projects are complete no refunds will be issued. Confidentiality: All information between client and service provider inclusive of technical and business information relating to proprietary ideas, patentable ideas and/or trade secrets, existing and/or contemplated products and services, research and development, production, costs, profit and margin information, finances and financial projections, customers, clients, marketing, and current or future business plans and models, regardless of whether such information is designated as “Confidential Information” at the time of its disclosure and will be treated as such and with absolute confidentiality and will not be shared or used, which will be maintained at all times. The client is not allowed to disclose their price with any third parties. Doing so is in breach of this agreement. All information development will be shared and proprietary information and property between client and service providers.

VGlobalTech.com ~ Experience Innovation	Page 9 of 11

Your strategic partner for Web Design, Software, Marketing, and SEO solutions.

Call: 321-947-7777 | Email: contact@VGlobalTech.com

Private and Confidential Document. No part of this document shall be produced, sent, copied to any parties it is not intended for. It is intended for the entities listed clearly on this proposal. Any distribution without written consent shall be procecuted

3.0 Proposal Acceptance:

To accept these project, associated costs and conditions as listed above please sign and date below.

The VGlobalTech proposed solution and terms have been accepted by the customer and the VGlobalTech team can proceed with the project. All payments shall be made according to this agreement.

For Customer	Date

VB Joshi

For VGlobalTech	Date

VGlobalTech.com ~ Experience Innovation	Page 10 of 11

Your strategic partner for Web Design, Software, Marketing, and SEO solutions.

Call: 321-947-7777 | Email: contact@VGlobalTech.com

Private and Confidential Document. No part of this document shall be produced, sent, copied to any parties it is not intended for. It is intended for the entities listed clearly on this proposal. Any distribution without written consent shall be procecuted

4.0 References:

ADA Best Practices Tool Kit for State and Local Governments: https://www.ada.gov/pcatoolkit/chap5toolkit.htm

U.S. Department of Justice, Civil Rights Division, Disability Rights Section https://www.ada.gov/websites2.htm

Web design Standards: https://www.w3schools.com/

Web Content Accessibility Guidelines (WCAG) https://www.w3.org/TR/WCAG21/

VGlobalTech Web Content Accessibility Implementation and Checkpoints: http://vglobaltech.com/website-compliance/

VGlobalTech.com ~ Experience Innovation	Page 11 of 11

Your strategic partner for Web Design, Software, Marketing, and SEO solutions.

Call: 321-947-7777 | Email: contact@VGlobalTech.com

Private and Confidential Document. No part of this document shall be produced, sent, copied to any parties it is not intended for. It is intended for the entities listed clearly on this proposal. Any distribution without written consent shall be procecuted

NINTH ORDER OF BUSINESS

RESOLUTION 2019-02

WHEREAS, the Board of Supervisors, hereinafter referred to as the “Board”, of the Heron Isles Community Development District, hereinafter referred to as

“District”, adopted a General Fund Budget for fiscal year 2018, and

WHEREAS, the Board desires to reallocate funds budgeted to re-appropriate Revenues and Expenses approved during the Fiscal Year.

NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE HERON ISLES COMMUNITY DEVELOPMENT DISTRICT TO THE

FOLLOWING:

1.	The General Fund Budget are hereby amended in accordance with Exhibit

	“A” attached.

2.	This resolution shall become effective this 1ST day of November, 2018 and be reflected in the monthly and fiscal Year End 9/30/18 Financial
	Statements and Audit Report of the District

Heron Isles

Community Development District

by:

Chairman

Attest:

by:

Secretary

HERON ISLES CDD

RESOLUTION 2019-02

EXHIBIT A

12

HERON ISLES

COMMUNITY DEVELOPMENT DISTRICT

General Fund

Budget Amendment

For The Period Ending September 30, 2018

	ADOPTED		ADD		BUDGET		ACTUAL		
	BUDGET		(DECREASE)		AMENDMENT		(DECREASE)		
Revenues									
Assessments - On Roll	$281,122	$2,913	$284,035	$284,035		
Interest Income	$0	$486	$486	$486		
TOTAL REVENUES									
	$281,122		$3,399		$284,521		$284,521		
Expenditures									
Administrative									
Supervisors	$4,000	$1,400	$5,400	$5,400		
FICA Expense	$306	$77	$383	$383		
Engineering	$5,000	$0	$5,000	$2,220		
Dissemination	$1,500	$0	$1,500	$1,500		
Assessment Roll	$7,500	$0	$7,500	$7,500		
Attorney	$15,000	$0	$15,000	$11,252		
Auditing	$3,700	$0	$3,700	$3,700		
Trustee Fees	$2,200	$1,517	$3,717	$3,717		
Management Fees	$43,260	$0	$43,260	$43,260		
Computer Time	$1,000	$0	$1,000	$1,000		
Website Compliance	$500	$0	$500	$500		
Telephone	$100	$114	$214	$214		
Postage	$500	$600	$1,100	$1,081		
Printing & Binding	$1,250	$80	$1,330	$1,330		
Meeting Room Rental	$1,300	($400)	$900	$865		
Insurance	$6,646	($604)	$6,042	$6,042		
Legal Advertising	$1,800	$4,000	$5,800	$5,615		
Other Current Charges	$1,000	$68	$1,068	$1,068		
Office Supplies	$100	$0	$100	$81		
Dues, Licenses & Subscriptions	$175	$0	$175	$175		
Capital Outlay	$250	$19,692	$19,942	$19,942		
Total Administrative Expenditures									
	$97,087		$26,545		$123,632		$116,846		
Utilities									
Electric	$21,000	$4,061	$25,061	$25,061		
Water & Sewer	$56,500	$0	$56,500	$43,561		
Total Utilities	$77,500		$4,061		$81,561		$68,622		
Contract Services									
Landscape Maintenance	$57,072	$5,154	$62,226	$62,226		
Irrigation Maintenance	$3,000	$0	$3,000	$2,146		
Lake Maintenance	$12,900	$0	$12,900	$12,900		
Janitorial Services	$7,200	$0	$7,200	$6,600		
Trash Removal Services	$7,440	$0	$7,440	$6,000		
Management Company	$9,000	$0	$9,000	$9,000		
Pest Control Services	$225	($211)	$14	$14		
Holiday Decorations	$0	$1,161	$1,161	$1,161		
Total Contract Services	$96,837		$6,105		$102,942		$100,048		

Page 2

HERON ISLES

COMMUNITY DEVELOPMENT DISTRICT

General Fund

Budget Amendment

For The Period Ending September 30, 2018

		ADOPTED		ADD			BUDGET		ACTUAL		
		BUDGET		(DECREASE)			AMENDMENT		(DECREASE)		
Repairs & Maintenance										
Repairs & Maintenance	$16,408	$7,114	$23,522	$23,522		
Total Repairs & Maintenance										
	$16,408		$7,114			$23,522		$23,522		
TOTAL EXPENDITURES										
	$287,832		$43,824			$331,656		$309,037		
EXCESS REVENUES (EXPENDITURES)										
	($6,711)		($40,425)			($47,136)		($24,516)		
FUND BALANCE - Beginning	$6,711	$40,425	$47,136	$119,647		
FUND BALANCE - Ending										
	$0		$0			$0		$95,131		

Page 3

TENTH ORDER OF BUSINESS

MINUTES OF MEETING
HERON ISLES COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Heron Isles Community Development District was held on Thursday, August 2, 2018 at 6:00 p.m. at the Residence Inn Amelia Island, 2301 Sadler Road, Fernandina Beach, Florida.

Present and constituting a quorum were:

Ricky Rowell	Chairman (by phone)
Don Lyons	Vice Chairman
Kathleen Blessing	Supervisor
Justin Blessing	Supervisor
Robert Martyn	Supervisor

Also present were:

Dave deNagy	GMS
Jason Walters	District Counsel (by phone)
Cheryl Graham	LeLand Management (by phone)
Ernesto Torres	GMS

Sete Zare	MBS Capital Markets (by phone)

FIRST ORDER OF BUSINESS	Roll Call

Mr. Torres called the meeting to order at 6:00 p.m.

SECOND ORDER OF BUSINESS	Audience Comments

In response to an inaudible question from a resident, Mr. Lyons stated the board has the ability to vote as we see fit. We don't really need any input from the residents, but we are not about that. We are the ones that asked for the survey. We really would like to know what our neighbors would like. We were wavering, didn't really know which way to go, so that is why we asked for the survey. I think it is pretty evident about what the neighbors feel.

In response to another inaudible question from a resident, Mr. Lyons stated this has been bounced back and forth for the last two years. It has been a financial issue. Also, in the middle of the development, we did not know how long it was going to be before we had all the houses built. I think the overall feeling was before we try to finance this or vote for it and possibly build

August 2, 2018	Heron Isles CDD

it, having to worry about the finances without the entire neighborhood being built, it was a problem as far as we were concerned. We decided to wait, but we kept on looking at it. We had our engineers look at it. We had some outside pool sources to give us some information. We looked at county ordinances and rolls. We were gathering information and trying to move in the direction that we would have to move if we came to that.

An audience member asked can you tell me what percentage of Heron Isles is completed? Mr. deNagy responded I don't have the numbers in front of me. There are 740 planned lots, and I think there is just a couple of small areas that have yet to be developed. I can get you

the numbers if I can get your email address.

An audience member stated I would guess a pool package would move the community farther into the future and increase home values, but how can you say the majority voted against it when 220 votes were returned out of 750 homes? If 500 people didn't care to respond, how do you know what the community really wants?
Mr. Lyons responded you don't, but just like in politics nowadays, when they do a sample of the public, they can't get all the public. So go for what they can get, and they have to make a judgment call as to whether that is a true representation of who they are looking at.

The audience member stated I assume you are residents of Heron Isles? Mr. Lyons responded we all are. That is a requirement.

The audience member stated there is more to it than just a survey.

Mr. Lyons stated I have been watching Facebook and Neighborhood. We have neighbors that have been talking to us about it. It has been discussed, and I know there are people that have strong feelings both ways. What you said about that moving us into the future is very true, but there is a financial cost, and a lot of these people around here don't have children, and they are not wanting to bear the cost. It is not to say that it can't happen in the future.

Mr. deNagy stated we are going to be talking about the pools as one of the agenda items. Can we hold off on questions on the pool until we get to that agenda item? We have an update from bond counsel, and we need the board to make a decision. There are a number of things we need to talk about. Are there any other questions on the budget other than the pool?
Mr. James Hansen, Last Lane, asked is this board responsible for the upkeep on the public facilities in the neighborhood such as the fencing, the restrooms by the park, or the stone

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August 2, 2018	Heron Isles CDD

pergolas? (Yes sir). Are we going to discuss the board's response to the severely deteriorating state of some of those?

Mr. deNagy responded we will give you an update later tonight under Community Reports.

THIRD ORDER OF BUSINESS	Affidavit of Publication

Mr. Torres stated this is a public hearing that was advertised on July 11, 2018 in the News

Leader.

FOURTH ORDER OF BUSINESS	Update from MBS Capital Markets on Status

of the Series 2018 Bonds

Ms. Zare stated I am here mainly to answer questions.

At this point, Mr. Torres went directly to Agenda Item Five to discuss Amenity Center

survey results.

FIFTH ORDER OF BUSINESS	Discussion of Amenity Center Survey Results

Mr. Torres stated we received 278 responses. The surveys were sent at the same time as the public assessments. The public had the opportunity to answer yes or no to three simple questions. The questions are listed in the Agenda Package behind Tab V. On Question #1, "Would you like Heron Isles to have its own amenity center, which would include a pool, a small social hall, and restrooms," 73 said yes and 205 said no. On Question #2, "If funding for a pool and amenity center is approved by the CDD Board of Supervisors, long-term debt and annual maintenance costs increase would increase by as much as $327 per year ($27 +/- per month). Does this increase seem reasonable to you," 65 said yes and 211 said no. On Question #, "Do you agree that building a recreation center will have a positive impact on your enjoyment of living in the Heron Isles Community," 74 said yes and 204 said no. The numbers may not equal to the same number of responses. Some people left some questions blank.

Mr. Rowell asked how many actual surveys were sent out?

Mr. deNagy responded they were sent to all the addresses we had on the assessment roll, which I believe is 740. Everyone on the assessment roll got a notice about the proposed increase and the budget, and in that letter was also the survey card. So everyone on the assessment roll in Heron Isles, or 740, received a letter and survey card.
Mr. Torres stated we kept the time to respond open to July 12. I brought the cards.

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August 2, 2018	Heron Isles CDD

An audience member asked if you decide to say yes to it regardless of how people feel, are we still going to be held for the charges?

Mr. Torres responded yes.

Another audience member asked when you got the results of the survey, did you tally them so you would know which people actually responded, and if you did, can you send out another survey to the people that did not respond?

Mr. deNagy stated no, it wasn't that sophisticated.

Another audience member asked where is the pool going to be?

Mr. Lyons responded if we did put a pool in, which is still to be decided, it would be to the left of that first playground in that recessed area. We asked the Engineer to take a look at the wetland to see if we could cut back into that wetland area a little bit and cut back into the woods toward the little satellite building. There was a lot of parking that was going to be added. The playground would not be taken out. We were going to try to join the two playgrounds. We were going to try to add some angled parking from the road, and that is probably something we still need to do regardless of what the situation turns out to be.

Mr. deNagy stated there was a conceptual drawing that was put online that the Engineer drew if you want to go to heronislescdd.com. You can see that conceptual idea.

Mr. Rowell stated the people are going to have to realize that even if we decide not to pool and do the parking as well, there is still going to be some type of cost increase no matter what.

Mr. deNagy stated what Ricky is saying is if we add parking, there is going to be the maintenance cost for the parking lot moving forward.

Another audience member stated I know some of those here bought and were told that there was no way that the wetlands could be touched. They would virtually be there forever, and now you just mentioned that you are going to go possibly into the wetlands.

Mr. Lyons responded I asked the Engineer to take a look at it. I don't know that it can be

done.

The audience member responded I thought wetlands were not to be touched.

Mr. Lyons responded I don't positively know what the rules are or if there are ever any exceptions. I have heard that sometimes there are exceptions depending on what the need is. I just asked the Engineer to take a look at it.

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August 2, 2018	Heron Isles CDD

The audience member stated then we were sold under false pretenses because we were told the wetlands could not be touched.

Mr. Lyons responded well that would probably be the answer then. There were no false pretenses. We were just asking a question to look at that.
Another audience member asked do you really need two playgrounds? Would it save money to make one playground, use where the other playground is and maybe put the pool there. Wouldn't that up the expense to clear land?

Mr. Lyons responded I honestly think we need both playgrounds. I think the one that we have probably needs to be expanded. We have a lot of kids in our neighborhood.

The audience member responded right, or maybe take one and expand it, but the second one maybe, expand that a little bit further and make it a little bit larger and then where the other one is, maybe put it there and then you are not going into the wetlands necessarily.

Mr. Lyons responded it is not that I want to go into the wetlands.

The audience member stated maybe you wouldn't have to so much if you made one playground a little bit bigger and then used the property where the playground is for the pool.
Mr. Lyons responded that is a possibility. The Engineer is the one who took a look at all of the layout and made the recommendations. He didn't make the recommendation to put it there.

The audience member stated I have one more question about the community center. If we did the pool, is the community center automatically a part of that?
Mr. Lyons responded we were planning on that, yes.

The audience member asked do you think people will use it enough to pay for it?

Mr. deNagy responded sure. I don't if you are familiar with Amelia Concourse that is on the other side. They have a very small Amenity Center social hall similar to what we had thought for Heron Isles. It is used a lot.

The audience member stated I think the pool would be used but I don't know about a community center. You have a lot of runners in our neighborhood.
Another audience member asked is there going to be a percentage raise cap each year? This is just the beginning. It has been my experience with pools that usually it keeps increasing every year because you are going to have to have lifeguards, and you are going to have to have safety requirements. My concern is is there going to be a cap on the increase?

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August 2, 2018	Heron Isles CDD

Mr. Lyons responded you are asking me to answer a hypothetical. I can't answer that because we haven't voted on this yet.

The audience member stated it is on the document. I am asking about a legal question. Mr. deNagy stated there is no cap.
Another audience member asked has the board discussed at all how a proposed pool upkeep can be maintained when current amenity facilities such as the two park areas and the bathrooms are unable to be maintained.

Mr. Lyons responded we definitely have. We were looking at other areas, we were talking to some companies about what security measures that we would have to put in place to safeguard the pool, safeguard people that go into the pool. We were looking at all ideas. That could be the one factor that would cause us not to vote for it. We understand all of the violence, and we had video of somebody breaking into that bathroom. Even with the video, clear pictures of the kids, they took it to every school and weren't able to catch anybody. We know it is a problem, but we have been trying to figure what it would take to secure that.

Another audience member asked what happens to people who don't have a CDD fee? Are you going to automatically create a new CDD fee?
Mr. Lyons responded no sir, you have two fees that you pay. One is maintenance fee, and the other is the CDD fee.

Mr. deNagy stated if anyone has paid the debt off on their home, this would be a new bond, so they would then have debt for this pool. Mr. deNagy addressed the audience member and stated you have an O&M fee. You have a maintenance fee. This will be a new bond to build the infrastructure. There are two pieces to CDD assessments – debt and maintenance. Debt can be paid off, but maintenance cannot. The same amount will be assessed to everyone.

Another audience member stated I have been here three years. When I moved here, the playground was maintained. It is not maintained anymore. I walk my dog every day. I see a lot of destruction. Things are falling apart. Nothing is being maintained. How are you going to maintain a pool and a clubhouse?
Mr. Lyons responded we hire people to take care of the trash and everything. They can't be out there every day. They are doing what they can.

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August 2, 2018	Heron Isles CDD

The audience member responded the playground had mulch and things in there so the kids wouldn't get hurt. Nothing is there now. It fills up with water because there is nothing there to protect the children when they play at the playground. All that needs to be taken care of.

Mr. Lyons responded let's hold off until later on to talk about that. We are talking about the pool issue right now.

The audience member responded but how are you going to maintain a pool when you don't even maintain the areas where the children are playing?
Mr. Lyons responded thank you, we will talk about that later.

Another audience member stated I heard something and want to know if it is true. I heard that those people that belong to the Homeowner's Association, that the new houses going in are not part of the Homeowner's Association. Blackrock.

Mr. Lyons responded that has nothing to do with Heron Isles.

The audience member then asked so we are only ones that are going to be paying for that pool? (Yes). Okay, so I was told we would be given a key or something that would be secure and only we would use it. If that is true, then the reality is different. I have lived in secure areas with a pool, and we would still have teenagers jumping the fence, and everyone locally would walk to the pool and get in somehow.

Mr. Lyons responded we understand that, and we have talked about that. We are not at the point where we even know how much water is going to go in the pool. We don't know anything right now other than we still have to vote.

Supervisor Justin Blessing made a motion to decide not to build a pool, which was seconded by Kathleen Blessing. Mr. Rowell spoke in favor of continuing to look at the pool. Ms. Blessing stated we have 37% of the people voting. I think having more opportunities of people voting is still going to get a no on the pool.

On MOTION by Mr. Blessing seconded by Ms. Blessing to not build the pool was approved 4-1 with Mr. Lyons and Mr. Martyn in favor  of the motion and Mr. Rowell opposed to the motion. 

SIXTH ORDER OF BUSINESS	Public Hearing to Adopt the Fiscal Year 2019
Budget

Mr. Torres stated I need a motion to open the hearing.

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August 2, 2018	Heron Isles CDD

On MOTION by Mr. Lyons seconded by Mr. Rowell with all in
 favor the Public Hearing is Open.

Mr. deNagy stated this is the public hearing for our budget adoption. Back to the CDD assessments, there are two components to your CDD assessment. There is debt, which is the money you pay back that the developer borrowed to put all the infrastructure in at Heron Isles. The other portion is O&M, which is maintenance and upkeep of all that infrastructure that was put in. The O&M stays in perpetuity because you always need upkeep of your common grounds. The debt service will be paid off eventually, and you won't be paying that any longer. Had we issued another bond for the pool, there would be another debt service assessment. Nothing is changing on the debt service portion. That is staying the same for FY19. You should have received a letter that explained that we were proposing an increase of $86.48 a year. The current O&M assessment is $404. We are proposing that move to $490. To summarize what is going on in the budget, the biggest impact has to do with putting money in the budget for the pool, thinking we might approve a pool. So we have $14,000 for pool maintenance. We have another $6,500 for pool chemicals. Permits are $625. Security was $6,000. That security system was going to be for the pool and bathrooms. That money was added to the budget in anticipation of possibly building a pool. Our recommendation is that we keep that in our O&M budget and the reason for that is our cash flow is very thin. Page two of the budget shows your operating reserves. This is saying do we have enough money to pay for everything coming up after this fiscal year, and even into the first quarter of the next fiscal year. Our fiscal year ends September 30, so when we levy assessments for the CDD, we send that to the Nassau County property tax appraiser, and they send that out in November. That is when you get your property tax bill, and that is where the CDD assessments are. We don't start to see that money until November or December, so we need to have a buffer in our budget for a couple of months into the upcoming fiscal year before we start getting the money in. Typically we have more undesignated cash at the bottom, but we are drawing from cash reserves that we have on the balance sheet. A couple of big reasons for the increase happen to be estimates we had for pool maintenance. Another increase was in holiday decorations. We increased the administrative budget by $3,200. That was actually an increase of 5% for GMS, our firm, that does District Management for you. We haven't had an increase since FY11. The increased proposed is $86.48 a year or $7.21 a month.

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August 2, 2018	Heron Isles CDD

Mr. Lyons asked if you take out everything that is related to the pool, what would you have left?

Ms. Blessing stated I would not take out the $6,000 for security. I think we need it.

Mr. deNagy stated if I take out the $14,000, the $6,500, and the $625 but leave the security, where we had an $86 increase is now $56 a year. That leaves the security in the O&M.

Mr. Martyn asked at some point are we going to go to the folks at Blackrock, that new subdivision, because the only way in and out is through Heron Isles, and get them to share in some of these expenses.

Mr. deNagy responded that is a good question. One thing we need to capture in a future budget is going to be our roads. We should have an engineering study done of the roads to determine when they will need to be re-milled. That would be an opportune time to talk to those folks.
Mr. Martyn stated I think we are paying on Pond #19, which they have now taken over. It used to be a small pond as you were going out to Blackrock Road, and now they have enlarged that pond and pretty well taken it over.

Mr. deNagy asked Ms. Graham to check with the lake management folks on that. Ms. Graham responded I will get with them.

Mr. deNagy stated I know Kathy has suggested maybe pulling the money for the pool. Is it in the interest of the board to do that, or do you want to leave the money in, and we can reallocate it to Reserves.

Mr. Rowell stated I think the money should be left in because we are fixing to spend a lot of money on that front parking lot, or we already have, and we just spent a lot of money on redoing the bathrooms, so we are going to have to have some kind of buffer.

Mr. Torres stated keep in mind that due to the lack of capital reserves in this District, which is not a good thing, and having a catastrophic expenditure that you end of with some sort of sinkhole or something else happens, there is no money to pay for it, and you could be looking at special assessments are something like that. It is also good to have some sort of buffer into your budget.

Mr. Blessing stated I was under the impression that $46 of that $56 annually was part of that buffer. Is that not enough?

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August 2, 2018	Heron Isles CDD

Mr. Lyons stated the problem is we don't know what enough is. We don't know what to

expect.

Mr. deNagy opened the discussion up to the audience members.

Mr. Tommy Little stated I would be concerned with a budget that had any reference to the pool since the pool has been decided not to do, but I do agree that you need the money. That $6,000 and put it in as a reserve in this budget I think would be ideal to do it that way.

Mr. Daemon Barnes asked do we need the rate increase because you don't have capital now or cash to maintain what is already in place?
Mr. deNagy responded what I am saying is that is getting very thin.

Mr. Barnes asked how much of that has been allocated towards it because recently, as of right before this meeting, I went over there and nothing has been touched on the pergola. It is still falling in on itself. All you have is a little barricade down there. If I was to rip it and go under there, that's another insurance and lawyer fees.
Mr. deNagy stated we will give you an update. We have contractors that are fixing that and the bathroom now.
Mr. Barnes stated I would also ask about all that old debris behind the bathrooms. There is probably mold in that drywall. It is not properly bagged. It is just sitting back there. I have pictures if you would like to see them. At the last meeting, you told me personally that you thought it had been addressed, and it hadn't, and it is still not addressed.
Mr. deNagy stated we will give you an update when Cheryl gives her report. We have work in line to be done with both of those.

Mr. Barnes stated in regards to that, I know you made a statement that it takes a while. I have been coming to this community for about 8 months, I have lived here for 6, I have watched my house be built, how long is a while? This is ridiculous. Eight months, and you can't address a simple bathroom or pergola? That is why everybody felt so strongly about having a pool. We know you can't maintain it, let alone a fence. Do you actually look at the community and realize what is not being done?

Mr. deNagy stated we will circle back to that, we have answers for that. Any other questions on the budget?

An audience member stated the road in Blackrock part, now that they have taken that, are we still paying for the maintenance that is going down the sidewalk and everything that goes

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August 2, 2018	Heron Isles CDD

along Heron Isles Parkway. Are they going to take over some of that where Blackrock Park is? That should be an opportunity to say something now because that could be our part of the budget that is put in the surplus. If we are paying $4,000 a month, maybe we can save $700 a month and not have that side and then that could be surplus.
Mr. deNagy stated we will reach out to whoever the owner is there and see what we can work out.

An audience member asked if the maintenance fees for the grounds were for the public areas or for the streets themselves?
Mr. deNagy responded it is for the public areas, and the District owns the streets. Another audience member asked about the Capital Reserves, and Mr. deNagy responded

we have very little capital at Heron. It is really just the playgrounds and the bathroom facility. So our reserves wouldn't be very high anyway, but we want to have an engineering study done on the road surfaces to find out how long before they need to be re-milled and resurfaced. That will be something that the District bears the cost. We want that to trend to the positive so we have enough cash in reserves. We used the cash reserve this year to pay for the bathroom fixes we are going to talk about.

An audience member stated you mentioned that the District owns the roads, who is the District?

Mr. deNagy responded the Heron Isles Community Development District, which is the entity that owns the common grounds.
Another audience member asked if we sustain catastrophic damage like from a hurricane, does the CDD bear the entire cost of making repairs, or is that divided among the county.

Mr. deNagy responded we would potentially file with FEMA. We have for Hurricane Matthew and Irma in the last couple of years. Again, there is not that much in the way of big capital assets of Heron Isles. Normally we would pay for that out of our operating budget, but that is something we would like to set reserves aside for in case something like that happened.
An audience member asked about the engineering study, and do you anticipate the installation of speed bumps on the side roads.
Mr. deNagy responded I think speed bumps are kind of frowned on, but I believe it is something the engineer will have to check with the county to get permission to put in. That affects emergency vehicles as well as school buses.

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August 2, 2018	Heron Isles CDD

Mr. Lyon stated we have been bounding that around for a while. It is not off the table

yet.

Mr. Walters stated the Heron Isles CDD is a public entity, and therefore, they are still public roads. The CDD does not have legal authority over traffic control. That is the exclusive jurisdiction of the county. The county would have to be involved. Some counties require that you have surveys sent out and a road study done. It is not as simple as a motion of this board and then following whatever type of control devices they would like. They are still public roads that are controlled by the county. We can go through the process to get it approved, but it is not up to this board to make that decision. The first place to start is the Department of Public Works at Nassau County.
Mr. Pete Henry asked on the budget, can you explain the difference between, under Revenues, it says assessments on roll, and it has $341,361. Down at the bottom the assessment is $4.90, which is $367,055. Can you explain the difference?

Mr. deNagy responded what you have to do is there is a collection and the property appraiser fees that we collect as well that is 7%. If you pay in November you get a 4% discount. So we gross that number up to account for the discounts that the counties give us. Any money we receive after November, the District keeps 1% in December, 2% in January, 3% and 4%.
Mr. Henry stated under Utilities, the electric is $32,000. On page 5, you look at that, there is a projected new accounts for a little over $6,000. Does that have to do with the pool or what other new accounts?

Mr. deNagy responded I need to double check, but I think that was anticipated with remaining growth in the District.

Mr. Henry stated under water and sewer, there is a figure of $46,813, but on Page 5 it is $36,000.
Mr. deNagy responded we need to update the accountant on that. That was my oversight. That should be the number that you see in the budget, the $46,813.

Mr. deNagy stated we will go back to the board. What is your desire with your operating budget for FY19? Do you want the pool money out? Or I can take the pool out completely, but I will just reassign the money probably to repairs and maintenance.

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August 2, 2018	Heron Isles CDD

Mr. Rowell stated I would like to make a motion to leave it like it is and just change the money names from pool to wherever you need it allocated. There was no second, so the motion failed.

Mr. deNagy asked is there a desire to take $14,000; $6,500; and $625 out of the budget.

On MOTION by Mr. Lyons seconded by Mr. Blessing with Ms. Blessing and Mr. Martyn in favor and Mr. Rowell opposed to remove pool related money of $14,000; $6,500; and $625 from the budget, which would make the annual assessment increase $56.15,  was approved.                                         

On MOTION by Mr. Blessing seconded by Mr. Lyons with all in
 favor the Public Hearing is Closed.

A.	Consideration of Resolution 2018-05, Relating to the Annual Appropriations and Adopting the Budget for Fiscal Year 2019
Mr. deNagy stated the first motion is to adopt the budget as changed.

On MOTION by Mr. Lyons seconded by Mr. Blessing with all in
 favor Resolution 2018-05 was approved.

B.	Consideration of Resolution 2018-06, Imposing Special Assessments and

Certifying an Assessment Roll for Fiscal Year 2019

Mr. deNagy stated this is to certify the roll to the county for collection. We have adopted the budget, so now we can produce the assessment roll. We will send that off to Nassau County to the tax collector, and they will put that on the property tax bill for November based on the budget. This resolution allows staff to go ahead and levy assessments.

On MOTION by Mr. Lyons seconded by Ms. Blessing with all in
 favor Resolution 2018-06 was approved.

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August 2, 2018	Heron Isles CDD

SEVENTH ORDER OF BUSINESS	Ratification of Engagement Letters for Audit
Services
A.	FY 2017 with McDirmit Davis

Mr. Torres stated this is mainly house cleaning we are doing for FY 2017. This was your engagement letter for engaging McDirmit Davis. This is for the fiscal year ending September 30, 2017.

On MOTION by Mr. Blessing seconded by Mr. Rowell with all in favor to ratify the engagement letter for audit services for FY2017  with McDirmit Davis was approved.

B.	FY 2018 with Berger, Toombs, Elam, Gaines & Frank

Mr. Torres stated this is to engage Berger, Toombs, Elam, Gaines & Frank for audit services for FY18 ending September 30, 2018.

On MOTION by Mr. Lyons seconded by Ms. Blessing with all in favor to ratify the engagement letter for audit services for FY2018  with Berger, Toombs, Elam, Gaines & Frank was approved.

EIGHTH ORDER OF BUSINESS	Acceptance of the Fiscal Year 2017 Audit
Report

Mr. Torres stated it is a clean audit, and they state, "In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, and each major fund of the District as of September 30, 2017, and the respective changes in financial position thereof and the respective budgetary comparison for the General Fund for the year then ended in accordance with accounting principles generally accepted in the United States of America." There is nothing alarming for the District.

On MOTION by Mr. Lyons seconded by Mr. Martyn with all in
 favor to accept the Fiscal Year 2017 Audit Report was approved.

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August 2, 2018	Heron Isles CDD

NINTH ORDER OF BUSINESS	Approval of Minutes of the May 3, 2018
Meeting

On MOTION by Mr. Lyons seconded by Mr. Rowell with all in
 favor the minutes of the May 3, 2018 meeting were approved.

TENTH ORDER OF BUSINESS	Acceptance of the Minutes of the May 3, 2018

Audit Committee Meeting

On MOTION by Mr. Lyons seconded by Ms. Blessing with all in favor the minutes of the May 3, 2018 Audit Committee meeting  were accepted.

ELEVENTH ORDER OF BUSINESS      Other Business

There being none, the next item followed.

TWELFTH ORDER OF BUSINESS       Staff Reports

A.	District Counsel

Mr. Walters stated I don't have any action items for the board today. When you and Dave reach out to the adjacent landowners, please bring me in the loop on that. I would like to understand their position on contribution. We can work through that issue.
B.	District Engineer

	There was no report.

C.	District Manager

Mr. Torres stated under Tab C of Section 12 is the proposed schedule for next year's meetings. The schedule is 11/1/18, 2/7/19, 5/2/19, and 8/1/19.

On MOTION by Mr. Lyons seconded by Mr. Martyn with all in
 favor the FY19 meeting schedule was approved.

D.	Property Manager - Report

Ms. Graham stated regarding landscaping, I know in the past there have been some issues with Martex Landscaping getting all the common areas on a routine basis. Mr. deNagy, Mr. Torres, and I met with Tom Livingston to go over issues. They are to be in the community on a

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August 2, 2018	Heron Isles CDD

weekly basis. They have added more personnel to their team, so that routine should be more frequent. If there are areas where they are not mowing, please let me know. Janitorial services for the restroom facilities, they have been put on notice of the upcoming repairs to be made. The men's side has been locked up. Shorebreak, Inc. has been contracted to perform the repairs of the restroom facilities as well as replacement of the roof at the pavilion. Both areas are hazardous and need to be off limits, so we had to put a lock on the men's room. When sheetrock was torn down in the men's restroom, it was discovered there was not sufficient support to put in new sheetrock, so they had to rebuild the inside and put new studs in the wall. Some additional work is being done on the ladies' side because of termite damage. All that work is in the permitting stage right now. There is an issue with the county on getting the permits issued. We expect they will be issued at any time now. The contractor has material ready to start working immediately when he gets the permits. There will be a dumpster on site. The debris on the back side of the restroom facility is there temporarily. That is when they started tearing everything out. The dumpster is ordered, but because of the delays, they didn't want a dumpster sitting there for an unknown period of time because then it would start collecting debris from others, so that is one reason why the dumpster is not there already. I expect it to be there anytime next week at the latest. The pavilion will get a whole new roof section. All of the support beams are not safe. All that will be removed. The columns will remain since they are sound. The new roof system will match the roof system on the restroom facility, and we will relocated the Heron currently on the top over to the entry sign at the corner of Chester Road and Heron Isles Parkway. We put in a new stop sign on Yellowtail Drive because someone had decided to use the one there for target practice. We added a "Caution-Special Needs Children in Area" on Graylon Drive. An owner has children who are unable to hear vehicles coming along. Regarding the playground mulch, we have requested a quote from Martex. I have been provided a quote for that. With the upcoming work to be done and the debris that is going to be going around between the pavilion and the restroom, that has been put on hold. It will be done as quickly as possible once the construction debris is no longer going to be there. I agree it will be a softer landing for children coming down the slide, so we will get that taken care of as quickly as possible. I should have some quotes that have been provided for the board to consider regarding maintenance needed for the community. The stucco tops to the columns for the perimeter fencing around the community

– some need to be cleaned and some need to be repaired and reattached. On-Target Renovations

16

August 2, 2018	Heron Isles CDD

is the company that created those initially, and I am still waiting for their quote to come in to take care of all that. As soon as I receive it, I will send over to the District Manager to distribute to the board. The sidewalks along Heron Isles Parkway and Chester Roads and common areas on Color Reef and Commodore Pointe need to be cleaned. I have provided a quote from SG Maintenance Services for the board's consideration about having those areas cleaned. We did the same thing last year. I think the fencing is okay for now. I heard mosquito control mentioned, and that is something that Nassau County Board of Commissioners can determine. It is not without cost of course, but if it is the desire of the board, presentation can be made to them for consideration, and they give us a cost for them to come and measure the mosquitoes. We can have the pond stocked with gambusia, which is a mosquito larvae eating fish. I can get a cost on that from Lake Doctors.

Mr. Lyons asked Ms. Graham to get a cost on both those options. Mr. Lyons asked about the fence on the end of Coral Reef.

Ms. Graham stated contacted Creative Service & Fence on three occasions to have that repaired because it has been in disrepair for an extended period of time. I have not gotten a response.

Ms. Blessing asked for the bathroom, after they are done, do we have any quotes on locks for that door?

Ms. Graham responded actually we do. It has been presented at prior board meetings for the District, and it will be handled simultaneously. When the restrooms are done, because they are also getting new doors, locks will be put on immediately. They will be automatic locks that will lock at 7:00 p.m. and open automatically at 7:00 a.m. unless there is another time that the board would like to have those hours set for. They will not be open during nighttime hours. No one will be allowed in the bathrooms.

Mr. Blessing stated those times for the locks are fine.

Mr. Lyons stated to the board, we have had a lot of complaints about the lakes. Do you want Cheryl to look at possibly finding somebody else to replace Lake Doctors, or do you want to keep them and just put them on warning.

Ms. Blessing stated I would put them on warning like we put the landscapers on warning. I think they have done okay, they just need to be pushed.

17

August 2, 2018	Heron Isles CDD

Mr. Lyons stated I think they have been slacking off a little bit. Cheryl, would you tell them there have been complaints, and if it continues we will replace them.

Ms. Graham responded absolutely. We would only need a 30-day notice to make a change in the agreement.

THIRTEENTH ORDER OF BUSINESS    Supervisor’s   Requests   and   Audience

Comments

There were no supervisor requests.

Audience Comments

Mr. deNagy stated there are representatives present from Hotwire, and we have offered to let them use this room when we are finished.

Mr. Daemon Barnes stated to Ms. Graham that the new bathroom doors are in place, and they look like they only have standard locks, as in key locks. Was the renovation supposed to be completely done before they put on the new locks?

Ms. Graham responded yes sir, it will be complete before they put on the new locks.

Mr. Barnes stated the next issue would be the one that you spoke on at the last meeting regarding the mailbox banks. I know you had spoken about a pavilion, but I also brought up about actually just having mailboxes like 70% of the community has.

Mr. Torres stated at the last meeting the attorney also provided some information. Jason, do you remember the discussion from last meeting about the mailbox and moving away from having a kiosk type mail system to separate mailboxes at the residence.

Mr. Barnes states or just have them moved to our actual entrances.

Mr. Walters stated those are related by the US Postal Service. If they are willing to do that or not, I don't know. I know they are moving towards a kiosk system as a cost-saving measure in almost all new developments around the state. That is not something we can control. That is something the US Postal Service would have to change. We can certainly reach out to find a representative to explain that position, but my understanding is they have moved to that model in almost new developments. I will reach out to some of my contacts who have dealt with this issue and see if we can get the appropriate person to weigh on it from the postal service.

Ms. Laurie Pieper stated the house across the street has not been occupied for roughly two years. We are over there every two weeks. We mow it, it is not ours, nobody is paying us, but it is for the community. It is the corner house on Commodore and Cade Street.

18

August 2, 2018	Heron Isles CDD

Mr. Lyons asked Ms. Graham if she was aware of this.

Ms. Graham stated I am actually. I spoke with the lady across the street during one of my reviews in the community. I didn't know who had been mowing it, but I do have a contractor that will mow it. I just didn't know. When I see it mowed, then that part just kind of goes away. I will make sure it is taken care of at the property owner's expense.
Ms. Pieper stated we have been mowing it for about a year and a half. Ms. Graham stated I can have that taken care of.
An audience member who lives on Stone Glen Ct stated going on five years there is a red pick-up truck and a green vehicle that has been across the sidewalk and part of their driveway ever since I have been here. That is against the Americans with Disability Act, and it also forces kids, mother's with strollers, and everybody else walking to have to go out in the street and come back in. Has anybody ever approached the owner there and said that the vehicle has to be moved?

Ms. Graham responded that several notices have been sent to the property owners regarding those vehicles. Of course I did not receive any response from them. The attorney for the association is now corresponding with them to get it taken care of. Working with Nassau County, that is also a violation for inoperable vehicles and the placement of them to be there for an extended period of time. Michael Favors, with the Nassau County Code Enforcement, and I have been in communication. He has also been monitoring the vehicles and has given them the notification, and they have been given the citation where the vehicle must be removed within 30 days. I think there are 10 days left of that 30 days.
Mr. Larry Hubbard stated he wanted to comment on the traffic circle. There needs to be a speed bump because many times me and my wife have come around through there, and people just have to slam on brakes. With traffic circles, you have to slow down because of the way they design them, but that one you don't unless you are coming from Blackrock. I talked with one of the commissioners, and he said he would look into it. A speed bump is about the only way I know to slow them down.

Mr. deNagy stated we recommend calling the police. It helps if they get many calls from residents. I also recommend that for getting streetlights as well. If you see a streetlight out near you, there is usually a number that you call. They are more likely to act on a resident request that somebody on the CDD board or HOA board.

19

August 2, 2018	Heron Isles CDD

An audience member stated a sign on Sun Fish Lane is broken and is upside down. Ms. Graham stated I have somebody coming to take care of that.

An audience member requested a bigger postage box for dropping off mail, something that can accommodate packages.
Ms. Graham stated I think we can do that. I can check into that. I don't see why we couldn't.

An audience member asked how do we fix the speed issue and other issues that need to come to your attention? What is the mechanism to bring this to you? Is it just through meetings or is it surveys.

Mr. Lyons responded the more people that call in to the Sheriff's Department and ask them about that, they can increase the patrols around here. Getting their presence increased in our neighborhood would be a great thing to do. I would recommend that first, which is no cost to us, and they are the enforcement anyway.
Mr. deNagy stated any issue that any resident has can send that to Mr. Torres, myself, or Cheryl or any of the board members, and we will figure out how to get it on a meeting agenda to talk about it.

FOURTEENTH ORDER OF BUSINESS    Financial Reports

A.	Balance Sheet & Income Statement

These are as of June 30, 2018 and are located in the agenda package.

B.	Assessment Receipt Schedule

This item is located in the agenda package.

C.	Approval of Check Register

Mr. deNagy stated the total of the check register is $54,843.66.

On MOTION by Mr. Blessing seconded by Ms. Blessing with all in favor the Check Register in the amount of $54,843.66 was  approved.                                           

20

August 2, 2018	Heron Isles CDD

FIFTEENTH ORDER OF BUSINESS      Next Scheduled Meeting

Mr. deNagy stated our next scheduled meeting will be November 1, 2018 at 6:00 p.m. at the Compass Group Conference Room, 961687 Gateway Blvd., Suite 201M, Amelia Island, Florida.

SIXTEENTH ORDER OF BUSINESS      Adjournment

On MOTION by Mr. Lyons seconded by Mr. Blessing with all in
 favor the Meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

21

ELEVENTH ORDER OF BUSINESS

RESOLUTION 2019-03

A RESOLUTION OF THE HERON ISLES COMMUNITY DEVELOPMENT DISTRICT DESIGNATING A PUBLIC DEPOSITORY FOR FUNDS OF THE DISTRICT; AUTHORIZING CERTAIN OFFICERS OF THE DISTRICT TO EXECUTE AND DELIVER ANY AND ALL FINANCIAL REPORTS REQUIRED BY RULE, STATUTE, LAW, ORDINANCE OR REGULATION; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Heron Isles Community Development District (hereinafter, the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated in unincorporated Nassau County, Florida; and

WHEREAS, the Board of Supervisors of the District (“Board”) is statutorily authorized to select a depository as defined in Section 280.02, Florida Statutes, which meets all the requirements of Chapter 280, Florida Statutes, and has been designated by the State Chief Financial Officer as a qualified public depository; and

WHEREAS, the District has previously designated a public depository and authorized related actions, and currently desires to modify its designation; and

WHEREAS, the Board wishes to designate a new public depository for District funds.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE HERON ISLES COMMUNITY DEVELOPMENT DISTRICT:

1.	Wells Fargo Bank, NA is hereby designated as the public depository for funds of the District.

2.	In accordance with Section 280.17(2), Florida Statutes, the District’s Secretary is hereby directed to take the following steps:

a.	Ensure that the name of the District is on the account or certificate or other form provided to the District by the qualified public depository in a manner sufficient to identify that the account is a Florida public deposit.

b.	Execute the form prescribed by the Chief Financial Officer for identification of each public deposit account and obtain acknowledgement of receipt on the form from the qualified public depository at the time of opening the account.

c.	Maintain the current public deposit identification and acknowledgement form as a valuable record.

3.	The District’s Treasurer, upon assuming responsibility for handling the funds of the District, is directed to furnish the Chief Financial Officer annually, not later than November 30 of each year, the information required in accordance with Section 280.17(6), Florida Statutes, and otherwise take the necessary steps to ensure that all other requirements of Section 280.17,

	Florida Statutes, have been met.

4.	The District Manager, Treasurer, and/or Assistant Treasurer are hereby authorized on behalf of the District to execute and deliver any and all other financial reports required by any other rule, statute, law, ordinance or regulation.

5.	This Resolution shall take effect immediately upon adoption.

Adopted this 1st day of November, 2018.

ATTEST:	HERON ISLES COMMUNITY

DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson

THIRTEENTH ORDER OF BUSINESS

D.

Heron Isles Community Development District

Community Report - October 2018

Community Maintenance

Landscaping:

There were some problems with Martex Landscaping failing to groom certain areas of the community on a regular basis but after a discussion with the owner of the company, the service has improved. There has been a change in the management of Martex which is resulting in improved services

Janitorial Services:

All Repairs and Maintenance Service has been providing janitorial services and picking up debris around the ponds in an acceptable manner. They replaced the soap dispensers at their cost since they failed to provide the correct soap pouches for the existing dispensers. This was a big improvement since there are no longer small soap bottles on the sink. They were notified when the refurbishment of the restroom facility was complete and they did a thorough clean-up of the facilities prior to the community Summer Splash that took place on September 22nd.

Fence Columns – Vehicle Damage:

One of the two (2) columns that were damaged during the automobile accident have yet to be reconstructed. The original contractor referred by Kathy Williford of Matovina & Company was non-responsive to requests to do the work. Other contractors had been contacted for quotes however the construction plans were needed in order to construct in the same manner as originally built. With assistance from Kathy Williford of Matovina & Company, the contractor has provided a quote to reconstruct the columns. Due to the amount of time that has passed the insurance company for the vehicle has closed. Creative Service & Fence will install the fence panels once the columns have been constructed.

Restroom Repairs:

The repairs and refurbishment of the restroom facilities has been completed. Alden Contracting has placed the magnetic locks on the restroom doors and they are programmed to lock automatically at 7:30 p.m. and will unlock at 7:30 a.m. The contractor, Shorebreak had placed locking door handles on the new restroom doors, these lock are still in place and will also lock the doors. We will need to change these to passage handles. We would ask the Board to consider the installation of a dead bolt should there be a need to completely lock the facility from being used.

Signage:

The driveway has been installed on lot 376 near the end of Commodore Pointe. Signage is needed to prevent vehicles using this as a driveway instead of using it to turn around.

Pavilion at Playground:

Shorebreak, Inc. has replaced the roof and support beams of the pavilion. The support beams are exposed and are pressure treated wood. We would ask the Board to consider having the wood painted or sealed to provide a longer life. It was noticed that the sidewalk was cracked when the dumpster was removed. This section of sidewalk has been replaced.

Annual Maintenance:

On-Target Renovations has been asked to submit a quote to clean, repair and paint each stucco top on the masonry columns excluding those recently installed at the entrance of Phase 3C off of Chester Road – north of Heron Isles Pkwy. No response yet. Additional quotes have been requested and will be provided at the meeting.

The sidewalk along Heron Isles Parkway and Chester Road needs to be cleaned/pressure washed. The sidewalks in common areas on Coral Reef and Commodore Pointe also need to be cleaned.

A quote from SG Maintenance Services was previously provided, additional quotes have been requested and will be provided at the meeting.

FIFTEENTH ORDER OF BUSINESS

A.

Heron Isles

Community Development District

Unaudited Financial Statements

thru September 30, 2018

Meeting Date

November 1, 2018

Heron Isles

COMMUNITY DEVELOPMENT DISTRICT

BALANCE SHEET

September 30, 2018

			Debt			Total		
	General					Governmental		
ASSETS:			Service			Funds		
								
Cash	$45,543			---	$45,543		
State Board	$205			---	$205		
Custody-Reserves	$750			---	$750		
Custody-Excess Funds	$66,785			---	$66,785		
Investments:								
Series 2017A-1	---	$81,258	$81,258		
Reserve					
Revenue	---	$58,891	$58,891		
Excess Revenue	---	$29,950	$29,950		
Series 2017A-2	---	$35,875	$35,875		
Reserve					
Prepayment	---	$5,428	$5,428		
Prepaid Expenses	$10,663	---	$10,663		
Electric Deposits	$1,580	---	$1,580		
Assessment Receivable	---	---	$0		
TOTAL ASSETS									
		$125,526		$211,402			$336,927		
									
LIABILITIES:	$30,396	---	$30,396		
Accounts Payable					
FUND BALANCES:	---	$211,402	$211,402		
Restricted for Debt Service					
Restricted for Capital Projects	---	---	$0		
Nonspendable	$12,243	---	$12,243		
Assigned	$37,395	---	$37,395		
Unassigned	$45,492		---		$45,492		
TOTAL LIABILITIES & FUND EQUITY	$125,526	$211,402	$336,927		
& OTHER CREDITS					

Page 1

12

HERON ISLES

COMMUNITY DEVELOPMENT DISTRICT

General Fund

Statement of Revenues, Expenditures and Changes in Fund Balance

For The Period Ending September 30, 2018

	ADOPTED		PRORATED		ACTUAL		VARIANCE		
	BUDGET		THRU 9/30/2018		THRU 9/30/2018				
Revenues									
Assessments - On Roll	$281,122	$281,122	$284,035	$2,913		
Interest Income	$0	$0	$486	$486		
TOTAL REVENUES									
	$281,122		$281,122		$284,521		$3,399		
Expenditures									
Administrative									
Supervisors	$4,000	$4,000	$5,400	($1,400)		
FICA Expense	$306	$306	$383	($77)		
Engineering	$5,000	$5,000	$2,220	$2,780		
Dissemination	$1,500	$1,500	$1,500	$0		
Assessment Roll	$7,500	$7,500	$7,500	$0		
Attorney	$15,000	$15,000	$11,252	$3,748		
Auditing	$3,700	$3,700	$3,700	$0		
Trustee Fees	$2,200	$2,200	$3,717	($1,517)		
Management Fees	$43,260	$43,260	$43,260	$0		
Computer Time	$1,000	$1,000	$1,000	$0		
Website Compliance	$500	$500	$500	($0)		
Telephone	$100	$100	$214	($114)		
Postage	$500	$500	$1,081	($581)		
Printing & Binding	$1,250	$1,250	$1,330	($80)		
Meeting Room Rental	$1,300	$1,300	$865	$435		
Insurance	$6,646	$6,646	$6,042	$604		
Legal Advertising	$1,800	$1,800	$5,615	($3,815)		
Other Current Charges	$1,000	$1,000	$1,070	($70)		
Office Supplies	$100	$100	$81	$19		
Dues, Licenses & Subscriptions	$175	$175	$175	$0		
Capital Outlay	$250	$250	$19,942	($19,692)		
Total Administrative Expenditures									
	$97,087		$97,087		$116,847		($19,760)		
Utilities									
Electric	$21,000	$21,000	$25,061	($4,061)		
Water & Sewer	$56,500	$56,500	$43,561	$12,939		
Total Utilities	$77,500		$77,500		$68,622		$8,878		
Contract Services									
Landscape Maintenance	$57,072	$62,226	$62,226	$0		
Irrigation Maintenance	$3,000	$3,000	$2,146	$854		
Lake Maintenance	$12,900	$12,900	$12,900	$0		
Janitorial Services	$7,200	$7,200	$6,600	$600		
Trash Removal Services	$7,440	$7,440	$6,000	$1,440		
Management Company	$9,000	$9,000	$9,000	$0		
Pest Control Services	$225	$225	$14	$211		
Holiday Decorations	$0	$0	$1,161	($1,161)		
Total Contract Services	$96,837		$101,991		$100,048		$1,944		

Page 2

HERON ISLES

COMMUNITY DEVELOPMENT DISTRICT

General Fund

Statement of Revenues, Expenditures and Changes in Fund Balance

For The Period Ending September 30, 2018

		ADOPTED		PRORATED		ACTUAL		VARIANCE		
		BUDGET		THRU 9/30/2018		THRU 9/30/2018				
Repairs & Maintenance									
Repairs & Maintenance	$16,408	$16,408	$23,522	($7,114)		
Total Repairs & Maintenance									
	$16,408		$16,408		$23,522		($7,114)		
TOTAL EXPENDITURES									
	$287,832		$292,986		$309,039		($16,052)		
EXCESS REVENUES (EXPENDITURES)									
	($6,710)				($24,518)				
FUND BALANCE - Beginning	$6,711			$119,647				
FUND BALANCE - Ending									
	$0				$95,130				

Page 3

HERON ISLES

COMMUNITY DEVELOPMENT DISTRICT

DEBT SERVICE FUND - SERIES 2017

Statement of Revenues, Expenditures and Changes in Fund Balance

	For The Period Ending September 30, 2018						
											
			ADOPTED		PRORATED		ACTUAL		VARIANCE		
			BUDGET		THRU 9/30/2018		THRU 9/30/2018			
REVENUES:											
Special Assessments - On Roll	$232,954	$232,954	$235,399		$2,446		
Miscellaneous Income	$0	$0	$81,258		$81,258		
Prepayments	$0	$0	$74,676		$74,676		
Interest Income	$0	$0	$443		$443		
TOTAL REVENUES											
			$232,954		$232,954		$391,776		$158,822		
EXPENDITURES:											
Series 2017A1	$21,749	$21,749	$21,749		$0		
Interest - 11/1							
Special Call - 11/1	$0	$0	$10,000		($10,000)		
Interest - 5/1	$31,828	$31,828	$31,659		$169		
Principal - 5/1	$95,000	$95,000	$95,000		$0		
Special Call - 5/1	$0	$0	$75,000		($75,000)		
Series 2017A2	$14,521	$14,521	$14,521		$0		
Interest - 11/1							
Special Call - 11/1	$0	$0	$5,000		($5,000)		
Interest - 5/1	$21,250	$21,250	$21,125		$125		
Principal - 5/1	$25,000	$25,000	$25,000		$0		
TOTAL EXPENDITURES											
			$209,348		$209,348		$299,054		($89,706)		
OTHER SOURCES/(USES):											
Interfund Transfer In(Out)	$0	$0	$8,646		$8,646		
TOTAL OTHER											
			$0		$0		$8,646		$8,646		
EXCESS REVENUES (EXPENDITURES)											
			$23,606				$101,367				
FUND BALANCE - Beginning	$56,419			$110,035				
FUND BALANCE - Ending											
			$80,024				$211,402				

Page 4

Heron Isles

COMMUNITY DEVELOPMENT DISTRICT

CAPITAL PROJECTS FUND - SERIES 2017

Statement of Revenues, Expenditures and Changes in Fund Balance

For The Period Ending September 30, 2018

	ADOPTED				PRORATED		ACTUAL			VARIANCE		
	BUDGET				THRU 9/30/2018		THRU 9/30/2018					
REVENUES:											
Interest Income	$0	$0	$2	$2		
TOTAL REVENUES												
		$0			$0		$2			$2		
EXPENDITURES:											
Cost of Issuance	$0	$0	$0	$0		
TOTAL EXPENDITURES												
		$0			$0		$0			$0		
OTHER SOURCES/(USES):											
Interfund Tranfer In/(Out)	$0	$0	($8,646)	($8,646)		
TOTAL OTHER												
		$0			$0		($8,646)			($8,646)		
EXCESS REVENUES (EXPENDITURES)												
		$0					($8,644)					
FUND BALANCE - Beginning	$0				$8,644					
FUND BALANCE - Ending												
		$0					$0					

Page 5

B.

HERON ISLES COMMUNITY DEVELOPMENT DISTRICT

FISCAL YEAR 2018 ASSESSMENT RECEIPTS SUMMARY

			SERIES 2017A1-2					
		# UNITS	DEBT SERVICE		FY18 O&M	TOTAL		
ASSESSED		ASSESSED	ASSESSED		ASSESSED	ASSESSED		
NET REVENUE TAX ROLL	749	232,953.84		281,121.72	514,075.56		
TOTAL NET ASSESSMENTS							
		232,953.84		281,121.72	514,075.56		
								
SUMMARY OF TAX ROLL RECEIPTS				
		DATE			DEBT SERVICE	O&M		
NASSAU COUNTY DISTRIBUTION		RECEIVED	TOTAL RECEIVED		RECEIPTS	RECEIPTS		
1		11/06/17	2,539.21		1,150.65	1,388.56		
2		11/22/17	39,102.88		17,719.51	21,383.37		
3		12/08/17	353,356.75		160,123.95	193,232.80		
4		01/02/18	62,087.63		28,135.07	33,952.56		
5		01/11/18	6,770.06		932.61	5,837.45		
6		02/06/18	10,210.45		4,626.88	5,583.57		
7		03/09/18	8,549.64		3,874.28	4,675.36		
8		04/10/18	14,799.86		6,706.57	8,093.29		
9		04/12/18	-		-	-		
10		05/11/18	7,770.03		3,521.00	4,249.03		
11		06/08/18	-		-	-		
TAX CERTIFICATES	06/13/18	17,067.48		7,734.15	9,333.33		
13		07/16/18	1,930.20		874.67	1,055.53		
					-	-		
					-	-		
					-	-		
TOTAL TAX ROLL RECEIPTS		524,184.19		235,399.33	288,784.86		
								
TOTAL DUE TAX ROLL RECEIPTS		(10,108.63)		(2,445.49)	(7,663.14)		
								
PERCENT COLLECTED		TOTAL		DEBT	O&M		
% COLLECTED TAX ROLL		101.97%		101.05%	102.73%		

C.

Heron Isles

Community Development District

Check Register Summary- General Fund

	7/1/2018 - 9/30/2018		
Check Date	Check #'s	Total Amount	
7/9/18	1711-1719	$20,006.20	
7/19/18	1720-1724	$23,628.04	
8/17/18	1725-1727	$158.31	
9/11/18	1728-1738	$40,920.46	
9/28/18	1739-1742	$8,900.63	
Total		$93,613.64	

AP300R		YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 10/23/18	PAGE	1		
*** CHECK DATES 07/01/2018 - 09/30/2018 ***	HERON ISLES CDD - GENERAL FUND						
				BANK A HERON ISLES - GF						
CHECK  VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....		
DATE	DATE   INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS			AMOUNT	#		
7/09/18 00090	6/26/18 166574	201806	320-57200-46000		*	150.00				
	CAMERA REMOVAL		ALDEN CONTRACTING & SERVICES			150.00 001711		
									
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/09/18 00045   7/03/18 1142	201806 320-57200-46600	*	600.00	
JANITORIAL SVC-06/30/18			
7/03/18 1142	201806 320-57200-46700	*	500.00	
TRASH PICKUP-06/30/18			
7/03/18 1142	201806 320-57200-46000	*	120.00	
DEBRIS CLEANUP-6/30/18			
	ALL REPAIRS & MAINTENANCE		1,220.00 001712	
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/09/18 00003	6/19/18 6-218-09 201806 310-51300-42000	*	29.32	
	DELIVERIES THRU 06/08/18			
	FEDEX		29.32 001713	
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/09/18 00013   6/15/18 JUN-18	201806 320-57200-43000	*	115.98	
ELECTRIC-JUNE 2018			
	FPL		115.98 001714	
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/09/18 00014	7/02/18 170	201807	310-51300-34000	*	3,605.00	
	MGMT FEES-JULY	2018			
	7/02/18 170	201807	310-51300-35110	*	83.33	
	WEBSITE	ADMIN-JULY 2018			
	7/02/18 170	201807	310-51300-35100	*	41.67	
	INFO TECH-JULY	2018			
	7/02/18 170	201807	310-51300-31300	*	125.00	
	DISSEMINATION-JULY 2018			
	7/02/18 170	201807	310-51300-42000	*	13.02	
	POSTAGE-JULY 2018			
	7/02/18 170	201807	310-51300-42500	*	1.65	
	COPIES-JULY 2018			
			GOVERNMENTAL MANAGEMENT SERVICES		3,869.67 001715	
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/09/18 00006  12/31/17	98401	201712 310-51300-31500	*	1,173.00	
	LEGAL	SVC-DEC 2017			
4/30/18	100705	201804 310-51300-31500	*	478.50	
	LEGAL	SVC-APRIL 2018			
5/31/18	101166	201805 310-51300-31500	*	1,423.07	
	LEGAL	SVC-MAY 2018			
		HOPPING GREEN & SAMS		3,074.57 001716	
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/09/18 00011	6/26/18 7883-062	201806 320-57200-43100	*	6,232.19	
	SERVICE	THRU 06/26/18			
		JEA		6,232.19 001717	
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

HIC  -HERON ISLES - BPEREGRINO

AP300R		YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 10/23/18	PAGE	2		
*** CHECK DATES 07/01/2018 - 09/30/2018 ***	HERON ISLES CDD - GENERAL FUND						
				BANK A HERON ISLES - GF						
CHECK  VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....		
DATE	DATE   INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS			AMOUNT	#		
7/09/18 00082	6/15/18 2080	201806	320-57200-46200		*	2,479.98				
	SPRING PINE STRAW MULCH	MARTEX SERVICES			2,479.98 001718		
									
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/09/18 00103   6/28/18 1372	201806 320-57200-46000	*	2,834.49	
50%	DEPOSIT FOR REPAIRS			
	SHOREBREAK INC		2,834.49 001719	
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/19/18 00013	6/17/18	55251-34	201806 320-57200-43000	*	1,924.23	
		JUNE	2018	SERVICES			
	7/17/18	55251-34	201807 320-57200-43000	*	1,943.93	
		JULY	2018	SERVICES			
					FPL		3,868.16 001720	
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/19/18 00011	7/13/18 90229578 201807 320-57200-43100	*	10.00	
	CONNECTION FEE-928CHESTER			
	JEA		10.00 001721	
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/19/18 00062   7/12/18 637-7/20 201807 320-57200-34000	*	750.00	
JULY 2018 MGMT FEES			
LELAND MANAGEMENT INC		750.00 001722	
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/19/18 00082   2/01/18 81	201802 320-57200-46200	*	4,765.00	
FEB 2018 LANDSCAPE MAINT			
5/18/18 1955	201805 320-57200-46250	*	186.07	
IRRIGATION SRVC 5/18/18			
6/01/18 1841	201806 320-57200-46200	*	4,765.00	
JUNE 2018 LANDSCAPE MAINT			
6/29/18 2189	201806 320-57200-46250	*	490.33	
IRRIGATION SRVC 6/29/18			
6/29/18 2371	201806 320-57200-46250	*	328.48	
IRRIGATION SRVC 6/29/18			
7/01/18 2222	201807 320-57200-46200	*	4,765.00	
JULY 2018 LANDSCAPE MAINT			
	MARTEX SERVICES		15,299.88 001723	
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/19/18 00060	7/05/18 38082	201806 310-51300-32200	*	3,700.00	
	FY2017 AUDIT FEES			
		MCDIRMIT DAVIS		3,700.00 001724	
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/17/18 00100	5/09/18 7989093	201805 320-57200-34800	*	14.00	
	TERMITE	WARRANTY			
		BUG OUT SERVICES		14.00 001725	
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/17/18 00003	7/31/18 6-260-94 201807 310-51300-42000	*	28.60	
	DELIVERIES THRU 07/26/18			
	FEDEX		28.60 001726	
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

HIC  -HERON ISLES - BPEREGRINO

AP300R		YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 10/23/18	PAGE	3		
*** CHECK DATES 07/01/2018 - 09/30/2018 ***	HERON ISLES CDD - GENERAL FUND						
			BANK A HERON ISLES - GF						
CHECK  VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....		
DATE	DATE   INVOICE	YRMO  DPT ACCT# SUB	SUBCLASS			AMOUNT	#		
8/17/18 00013	7/17/18 JUL-18	201807 320-57200-43000		*	115.71				
	ELECTRIC-JULY 2018	FPL				115.71 001727		
									
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/11/18 00045   8/02/18 1156	201807 320-57200-46600	*	600.00	
JANITORIAL SV 7/31/18			
8/02/18 1156	201807 320-57200-46700	*	500.00	
TRASH PICK UP 7/31/18			
8/02/18 1156	201807 320-57200-46000	*	120.00	
DEBRIS CLEAN UP 7/31/2018			
	ALL REPAIRS & MAINTENANCE		1,220.00 001728	
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/11/18 00040   8/29/18 7543	201808 300-15500-10000	*	10,663.00	
POL RENEW 10/2018-10/2019			
	EGIS INSURANCE ADVISORS, LLC		10,663.00 001729	
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/11/18 00003	8/21/18 62832719 201808 310-51300-42000	*	24.40	
	DELIVERIES THRU 08/15			
	FEDEX		24.40 001730	
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/11/18 00014	8/01/18 171	201808 310-51300-34000	*	3,605.00	
	MGMT FEES AUGUST 2018			
	8/01/18 171	201808 310-51300-35110	*	83.33	
	WEBSITE	ADMIN AUGUST 2018			
	8/01/18 171	201808 310-51300-35100	*	41.67	
	COMPUTER SV AUGUST 2018			
	8/01/18 171	201808 310-51300-31300	*	125.00	
	DISSEMINATION SV AUG 2018			
	8/01/18 171	201808 310-51300-51000	*	17.92	
	OFFICE SUPPLIES AUG 2018			
	8/01/18 171	201808 310-51300-42500	*	197.10	
	COPIES/PRINTS AUGUST 2018			
	9/04/18 172	201809 310-51300-34000	*	3,605.00	
	MGMT FEES SEPTEMBER 2018			
	9/04/18 172	201809 310-51300-35110	*	83.33	
	WEBSITE	ADMIN FEES 8/2018			
	9/04/18 172	201809 310-51300-35100	*	41.67	
	COMPUTER SERVICES 8/2018			
	9/04/18 172	201809 310-51300-31300	*	125.00	
	DISSEMINATION SV 8/2018			
	9/04/18 172	201809 310-51300-51000	*	.24	
	OFFICE SUPPLIES 8/2018			
	9/04/18 172	201809 310-51300-42000	*	3.76	
	POSTAGE	SEPTEMBER 2018			
	9/04/18 172	201809 310-51300-42500	*	4.50	
	COPIES/PRINTS 08/2018			
		HIC	-HERON ISLES - BPEREGRINO		

AP300R		YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 10/23/18	PAGE	4		
*** CHECK DATES 07/01/2018 - 09/30/2018 ***	HERON ISLES CDD - GENERAL FUND						
				BANK A HERON ISLES - GF						
CHECK  VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....		
DATE	DATE   INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS			AMOUNT	#		
	9/04/18 172	201809	310-51300-41000		*	64.23				
	TELEPHONE EXP. 08/2018	GOVERNMENTAL MANAGEMENT SERVICES			7,997.75 001731		
									
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/11/18 00102   5/30/18 42643939 201805 320-57200-46000	*	317.73	
REPAIR & MAINT. MAY 2018			
GREAT AMERICAN		317.73 001732	
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/11/18 00006	7/31/18	101854	201806 310-51300-31500	*	844.00	
		ATTORNEY FEES JUNE 2018			
	8/31/18	102507	201807 310-51300-31500	*	2,357.08	
		ATTORNEY FEE THRU 7/31/18			
			HOPPING GREEN & SAMS		3,201.08 001733	
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/11/18 00011	8/10/18	7883-810	201807 320-57200-43100	*	5,532.12	
		SERVICE	THRU 07/26/18			
	8/10/18	7883-810	201807 300-15100-10000	*	530.00	
		COMMERCIAL DEPOSIT			
			JEA		6,062.12 001734	
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/11/18 00062   8/03/18 08032018 201808 320-57200-34000	*	750.00	
MGMT FEE 08/02/18			
LELAND MANAGEMENT INC		750.00 001735	
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/11/18 00082	7/28/18	2690	201807 320-57200-46250	*	52.00	
		IRRIGATION REPAIRS JULY18			
	8/01/18	2844	201808 320-57200-46200	*	4,765.00	
		LAMDSCAPE MAINT. AUG 2018			
			MARTEX SERVICES		4,817.00 001736	
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/11/18 00015	7/01/18	370048	201807 320-57200-46500	*	1,075.00	
		LAKE MAINT. JULY 2017			
	8/01/18	376052	201808 320-57200-46500	*	1,075.00	
		LAKE MAINT. AUGUST 2018			
			THE LAKE DOCTORS, INC.		2,150.00 001737	
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/11/18 00031	7/25/18 5067211  201807 310-51300-32300	*	3,717.38	
	ADMIN FEE THU 06/60/19			
	US BANK		3,717.38 001738	
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/28/18 00045   9/10/18	1168	201808 320-57200-46000	*	120.00	
	DEBRIS PICKUP 8/31/18			
9/10/18	1168	201808 320-57200-46700	*	500.00	
	TRASH PICKUP 8/31/18			
		ALL REPAIRS & MAINTENANCE		620.00 001739	
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

HIC  -HERON ISLES - BPEREGRINO

AP300R		YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 10/23/18	PAGE	5		
*** CHECK DATES 07/01/2018 - 09/30/2018 ***	HERON ISLES CDD - GENERAL FUND						
			BANK A HERON ISLES - GF						
CHECK  VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....		
DATE	DATE   INVOICE	YRMO  DPT ACCT# SUB	SUBCLASS			AMOUNT	#		
9/28/18 00013	6/09/18 AUG-18	201808 320-57200-43000		*	126.26				
	ELECTRIC-AUGUST 2018								
	8/16/18 55251-34 201808 320-57200-43000		*	1,822.10				
	AUGUST 2018 SERVICES	FPL				1,948.36 001740		
									
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/28/18 00011	9/17/18 7883-917	201809 320-57200-43100	*	5,582.27	
	SERVICE	THRU 08/24/18			
		JEA		5,582.27 001741	
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/28/18 00062   9/01/18 SEP 2018 201809 320-57200-34000	*	750.00	
MGMT FEE 09/01/18			
LELAND MANAGEMENT INC		750.00 001742	
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

TOTAL	FOR	BANK A	93,613.64	
TOTAL	FOR	REGISTER	93,613.64	

HIC  -HERON ISLES - BPEREGRINO