Coral Springs Improvement District

Agenda January 27, 2020

Agenda Page 2

Coral Springs Improvement District
January 20, 2020 Board of Supervisors
Coral Springs Improvement District

Dear Board Members:

The regular meeting of the Board of Supervisors of the Coral Springs Improvement District will be held on January 27, 2020 at 4:00 p.m. at the District Offices, 10300 NW 11th Manor, Coral Springs, Florida. Following is the advance agenda for the meeting.

Roll Call
Approval of the Minutes of the December 16, 2019 Meeting
Audience Comments
Acceptance of Financial Audit for Fiscal Year Ending September 30, 2019
Election of Officers, Resolution 2020-6
Approval of Financial Statements for December 2019
Consideration of Contract Renewal with Florida Technical Consultants for GIS Services, Piggybacking Off the Cooper City Contract
Trio Development Corporation Change Order #1 for Lift Station #4, Reducing the Original Project Cost of $159,326.52 by $8,735.30 for a Net Project Cost of
$150,591.22
Consideration of Amendment #1 to Work Authorization #165 for Site 13 Canal Bank Restoration for a Decrease of $6,977.55
Staff Reports
Manager – Ken Cassel
Engineer – Rick Olson
Department Reports
Operations – Dan Daly
Utility Billing Work Orders
Utilities Update - David McIntosh
Water – Joe Stephens
Wastewater – Tom Kedrierski
Stormwater – Shawn Frankenhauser
Field – Curt Dwiggins
Maintenance Report – Pedro Vasquez
Human Resources – Jan Zilmer
Motion to Accept Department Reports
Attorney
Supervisors’ Requests
Adjournment

10300 NW 11th Manor, Coral Springs, Florida • Phone: 954.753.0380 • www.csidfl.org

Coral Springs Improvement District
Any supporting documents not included in the agenda package will be distributed at the meeting. If you have any questions prior to the meeting, please contact me.

Sincerely,

Kenneth Cassel/sd District Manager

cc:	District Staff Terry Lewis Seth Behn Rick Olson Beverley Servé Stephen Bloom

10300 NW 11th Manor, Coral Springs, Florida • Phone: 954.753.0380 • www.csidfl.org

Second Order of Business

MINUTES OF MEETING CORAL SPRINGS IMPROVEMENT DISTRICT

The regular meeting of the Coral Springs Improvement District was held Monday, December 16, 2019 at 4:00 p.m. at the District Office, located at 10300 NW 11th Manor, Coral Springs, Florida.

Present and constituting a quorum were:

Martin Shank	President
Len Okyn	Secretary
Chuck Sierra	Supervisor

Also present were:
Ken Cassel	District Manager
Marta Rubio	District Accountant
Rick Olson	District Engineer
Curt Dwiggins	Field Department
Joe Stephens	Water Department
Tom Kedrierski	Wastewater Department
Shawn Frankenhauser	Stormwater Department
Glen Hanks	Hanks & Associates
Sandra Demarco	Inframark, LLC
Andrew Savage	Bohler Engineering

The following is a summary of the discussions and actions taken at the December 16,
2019 Coral Springs Improvement District’s Board of Supervisors Meeting.

FIRST ORDER OF BUSINESS	Roll Call
Mr. Cassel called the meeting to order and called the roll. Dr. Shank requested a motion to amend the agenda.
On MOTION by Mr. Okyn, seconded by Dr. Shank, with all in favor, the agenda was amended to add the nomination of a Board member to fill the vacant seat.

Dr. Shank nominated Mr. Chuck Sierra for the vacant seat on the Board.

On MOTION by Dr. Shank, seconded by Mr. Okyn, with all in favor, Mr. Chuck Sierra’s nomination to fill the empty seat on the Board was approved.

Dr. Shank stated that Mr. Sierra should arrive in approximately 15 minutes.

Let the record reflect Dr. Shank left the meeting. The meeting was briefly recessed and then reconvened.
Mr. Cassel being a Notary Public of the State of Florida, administered the Oath of Office to Mr. Sierra, a signed copy of which is attached hereto and made a part of the public record.

SECOND ORDER OF BUSINESS	Approval of the Minutes of the November 18, 2019 Meeting

On MOTION by Mr. Sierra, seconded by Mr. Okyn, with all in favor, the Minutes of the November 18, 2019 meeting were approved.

THIRD ORDER OF BUSINESS	Audience Comments
There being none, the next item followed.

FOURTH ORDER OF BUSINESS	Approval	of	Financial	Statements	for November 2019

On MOTION by Mr. Sierra, seconded by Mr. Okyn, with all in favor, the November 2019 Financial Statements were approved.

FIFTH ORDER OF BUSINESS	Consideration of Permits and Variances
Permit #2019-6, 600 N. University Drive
Mr. Hanks reviewed the iterations on the stormwater management design since the last meeting. A recommendation letter was provided listing special conditions, a copy of which is attached hereto and made a part of the public record.
Let the record reflect Mr. Cassel left the meeting.

On MOTION by Mr. Okyn, seconded by Mr. Sierra, with all in favor, the Variance was approved with the special conditions listed in the recommendation letter dated December 16, 2019.

Unapproved Minutes	2

On MOTION by Mr. Okyn, seconded by Mr. Sierra, with all in favor, Permit #2019-6, 600 N. University Drive, was approved.

SEVENTH ORDER OF BUSINESS	Consideration of Hold Harmless and Indemnification Agreement for Waiver from District Canal Bank Standards
Mr. Hanks commented the Hold Harmless Agreement is with the landowner, in which the owner indemnifies the District from personal injury and property damage in return for the Board issuing variances and permits.

On MOTION by Mr. Okyn, seconded by Mr. Sierra, with all in favor, the Hold Harmless and Indemnification Agreement for Waiver from District Canal Bank Standards with CLP Harbor Inn Owner, LLC, was approved.

FIFTH ORDER OF BUSINESS	Consideration of Permits and Variances (Continued)
Permit #2020-1, MCI Metro for Canal L-102 and Sawgrass
Mr. Frankenhauser noted the only caveat is bore logs be provided.

On MOTION by Mr. Okyn, seconded by Mr. Sierra, with all in favor, Permit #2020-1, MCI Metro for Canal L-102 and Sawgrass, was approved subject to the special condition that bore logs be provided.

SIXTH ORDER OF BUSINESS	Public Hearing to Consider Modification to Water and Sewer Utility Rates for Broward County School Facilities, Resolution 2020-5

On MOTION by Mr. Okyn, seconded by Mr. Sierra, with all in favor, the Public Hearing was opened.

There being no comments from the public,

On MOTION by Mr. Sierra, seconded by Mr. Okyn, with all in favor, the Public Hearing was closed.

Unapproved Minutes	3

Mr. Lewis noted a meeting with the Broward County School District led to this Resolution, which includes the new methodology in which the number of fixtures including toilets, sinks and water fountains are accurately identified in the five schools located within the District.

On MOTION by Mr. Okyn, seconded by Mr. Sierra, with all in favor, Resolution 2020-5, modifying the water and sewer utility rates for Broward County School Facilities, was adopted.

EIGHTH ORDER OF BUSINESS	Consideration of Work Authorizations
Work Authorization #170 for Sulfuric Acid Bulk Tank Cleaning and Inspection for a Total of $56,023, including a $10,000 Allowance
Mr. Stephens provided an overview of the work associated with Work Authorization #170.
The total cost is less than the amount budgeted for this project.

On MOTION by Mr. Okyn, seconded by Mr. Sierra, with all in favor, Work Authorization #170 for Sulfuric Acid Bulk Tank Cleaning and Inspection for a total cost of $56,023, including a $10,000 allowance, was approved.

Amendment #1 to Work Authorization #137 for Improvements to HSP #1 and #2 for a Decrease of $5,000
This amendment is returning the unused allowance to HSP #1 and #2, as this project was completed four months ahead of schedule and $5,000 under budget.

On MOTION by Mr. Okyn, seconded by Mr. Sierra, with all in favor, Amendment #1 to Work Authorization #137 for Improvements to HSP #1 and #2 for a decrease of $5,000, was approved.

NINTH ORDER OF BUSINESS	Staff Reports
Manager – Ken Cassel
Ms. Demarco noted Mr. Cassel did not have anything to report.

Engineer – Rick Olson
Mr. Olson reviewed his report, a copy of which is attached hereto and made part of the public record.

Unapproved Minutes	4

Department Reports
Operations – Dan Daly
Utility Billing Work Orders
This item is for information only. Mr. Daly also reported the following:
He calculated all the credits and charges for the School Board.
He recommended Mr. Sierra create an email account for District related matters.
The ADA compliant website is almost ready to go live.

FOURTH ORDER OF BUSINESS	Approval	of	Financial	Statements	for November 2019 (continued)
Mr. Okyn asked if Ms. Rubio had anything to discuss regarding the November 2019 financial statements.
Ms. Rubio noted 85% of assessments were collected through December.

NINTH ORDER OF BUSINESS	Staff Reports (Continued)
Department Reports (Continued)
Utilities Update – David McIntosh
Mr. McIntosh reported the following:
He continues to work with FEMA.
He is scheduled to meet with Margate the week of December 30, 2019 to discuss tying in all wastewater systems.
He received documents from the Department of Emergency Management regarding funding to be given toward mitigation projects. He sent to stakeholders for review to see if the District qualifies for funding.

Water – Joe Stephens
Mr. Stephens reviewed his report, a copy of which is attached hereto and made part of the public record.

Wastewater – Tom Kedrierski
A copy of the Wastewater report is attached hereto and made part of the public record.

Unapproved Minutes	5

Stormwater – Shawn Frankenhauser
Mr. Frankenhauser reviewed his report, a copy of which is attached hereto and made part of the public record. He noted canal levels are normally 6.5’; however, due to all the rain, each basin is up approximately one foot.

Field – Curt Dwiggins
Mr. Dwiggins reviewed his report, a copy of which is attached hereto and made part of the public record.

Maintenance Report – Pedro Vasquez
A copy of the Maintenance Report is attached hereto and made part of the public record.

Human Resources – Jan Zilmer
There being no report, the next item followed.

Motion to Accept Department Reports

On MOTION by Mr. Sierra, seconded by Mr. Okyn, with all in favor, the Department Reports were accepted.

Attorney
Mr. Lewis gave a legislative update on Representative Daley’s proposed bill. To date the key Chairs of the committees that would hear the proposed bill have refused to agenda it. The legislative season starts January 14, 2020.

TENTH ORDER OF BUSINESS	Supervisors’ Requests
There being none, the next item followed

ELEVENTH ORDER OF BUSINESS	Adjournment
There being no further business,

On MOTION by Mr. Okyn, seconded by Dr. Shank, with all in favor, the meeting was adjourned.

Kenneth Cassel		Dr. Martin Shank	
Assistant Secretary

Unapproved Minutes	

6	President	

Fourth Order of Business

Coral Springs Improvement District
Basic Financial Statements
For the Year Ended September 30, 2019

Independent Auditor's Report	1-3
Management's Discussion and Analysis (Not Covered by
Independent Auditor's Report)	4-8
Basic Financial Statements
Government-wide Financial Statements:
Statement of Net Position	9
Statement of Activities	10
Fund Financial Statements:
Balance Sheet - Governmental Fund	11
Reconciliation of the Balance Sheet of the Governmental
Fund to the Statement of Net Position	12
Statement of Revenues, Expenditures and Change in
Fund Balance - Governmental Fund	13
Reconciliation of the Statement of Revenues, Expenditures and Change in Fund Balance of the Governmental Fund to
the Statement of Activities	14
Statement of Revenues, Expenditures and Change in
Fund Balance - Budget and Actual - General Fund	15
Statement of Net Position - Proprietary Fund	16
Statement of Revenues, Expenses and Change in
Net Position - Proprietary Fund	17
Statement of Cash Flows - Proprietary Fund	18-19
Notes to Basic Financial Statements	20-31
Required Supplemental Information
Schedule of Changes in the Net OPEB Liability and Related Ratios	32
Schedule of District Contributions	33
Other Financial Information
Schedule of Operating Expenses by Department - Proprietary Fund	34

(continued)

Other Reports of Independent Auditor’s

Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial
Statements Performed in Accordance with Governmental Auditing Standards	35-36
Independent Auditor's Report to District Management	37-39
Independent Accountant’s Report on Compliance with Section 218.415, Florida Statutes	40

INDEPENDENT AUDITOR'S REPORT

To the Board of Supervisors
Coral Springs Improvement District

Report on the Financial Statements

We have audited the accompanying financial statements of the governmental activities, the business- type activities, and each major fund of Coral Springs Improvement District (the “District”) as of and for the year ended September 30, 2019, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.
Management’s Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
Auditor’s Responsibility

Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standard applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

KMCcpa.com | 6550 N Federal Hwy, 4th Floor Fort Lauderdale, FL 33308 Phone: 954.771.0896 Fax: 954.938.9353
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We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, and  each major fund of the District, as of September 30, 2019, and the respective changes in financial position and, where applicable, cash flows thereof and budgetary comparison of the General Fund for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Other Matters
Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis on pages 4 through 8 and schedules of changes in the net OPEB liability and related ratios and district contributions on pages 32 and 33 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the District’s basic financial statements. The schedule of operating expenses by department - proprietary fund on page 34 as listed in the table of contents is presented for purposes of additional analysis and is not a required part of the basic financial statements. The schedule of operating expenses by department - proprietary fund is the responsibility of management and was derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated, in all material respects, in relation to the basic financial statements as a whole.

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Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated January 9, 2020, on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.

KEEFE McCULLOUGH

Fort Lauderdale, Florida January 9, 2020

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MANAGEMENT’S DISCUSSION AND ANALYSIS

Our discussion and analysis of Coral Springs Improvement District’s (the “District”) financial performance provides an objective and easily readable analysis of the District’s financial activities. The analysis provides summary financial information for the District and should be read in conjunction with the District’s financial statements.
Financial Highlights
The following are the highlights of financial activity for the year ended September 30, 2019:

The District’s total assets and deferred outflows of resources exceeded total liabilities by $ 55,206,557 (net position), of which $ 25,726,922 was unrestricted.

Governmental activities revenues totaled $ 3,634,635, including assessments of $ 3,386,483 and interest income of $ 141,468, while governmental activities expenses totaled $ 1,684,346. Business-type revenues   totaled   $ 13,507,247,   including   charges   for   services   of
$ 13,019,104 and interest income of $ 462,883. Business-type expenses totaled $ 13,432,290.

At September 30, 2019, the General Fund reported a fund balance of
$ 6,737,084, of which $ 4,066,976 was unassigned.
Overview of the Financial Statements

The District’s basic financial statements comprise three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to basic financial statements. The government-wide financial statements present an overall picture of the District’s financial position and results of operations. The fund financial statements present financial information for the District’s major fund. The notes to basic financial statements provide additional information concerning the District’s finances that are not disclosed in the government-wide or fund financial statements.

Government-Wide Financial Statements: The Government-wide financial statements are the statement of net position and the statement of activities. These statements use accounting methods similar to those used by private-sector companies. Emphasis is placed on the net position of governmental activities and business-type activities and the change in net position. Governmental activities are primarily supported by property tax assessments. Business-type activities are supported by charges to the users of those activities, such as water and sewer services.

The statement of net position presents information on all assets and liabilities of the District, with the difference between assets, deferred inflow/outflows of resources and liabilities reported as net position. Net position is reported in three categories: 1) net investment in capital assets; 2) restricted and; 3) unrestricted. Assets, liabilities, and net position are reported for all  governmental activities separate from the assets, liabilities, and net position of business-type activities.

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The statement of activities presents information on all revenues and expenses of the District and the change in net position. Expenses are reported by major function and program. Revenues relating to those functions are reported, providing the net cost of all functions provided by the District. To assist in understanding the District’s operations, expenses have been reported as governmental activities or business-type activities. Governmental activities financed by the District include physical environment and general government. Business-type activities financed by user charges include water and sewer services.

Fund Financial Statements: Fund financial statements present financial information for governmental funds and proprietary funds. These statements provide financial information for the major funds of the District. Governmental fund financial statements provide information on the current assets and liabilities of the fund, changes in current financial resources (revenues and expenditures), and current available resources. The enterprise fund financial statements provide information on all assets and liabilities of the fund, changes in the economic resources (revenues and expenses), and total economic resources.

Fund financial statements include a balance sheet and a statement of revenues, expenditures and change in fund balance for the governmental fund. A statement of revenues, expenditures, and change in fund balance - budget and actual, is provided for the District’s General Fund. For enterprise funds, a statement of net position, a statement of revenues, expenses and change in net position, and a statement of cash flows are presented. Fund financial statements provide more detailed information about the District’s activities. Individual funds are established by the District to track revenues that are restricted to certain uses and to comply with legal requirements.

The government-wide financial statements and the fund financial statements provide different pictures of the District.  The government-wide financial statements provide an overall picture of  the District’s financial standing, split between governmental activities and business-type activities. These statements are comparable to private-sector companies and give a good understanding of the District’s overall financial health and how the District paid for the various activities, or functions, provided by the District. All assets of the District, including buildings, land, machinery and equipment, construction-in-progress and infrastructure are reported in the statement of net position. All liabilities, including principal outstanding on bonds, and future employee benefits, obligated but not paid by the District, are included. The statement of activities includes a provision for depreciation of all long-lived assets of the District, but transactions between the different functions of the District have been eliminated in order to avoid “doubling up” the revenues and expenses. The fund financial statements provide a picture of the major funds of the District. In the case of governmental activities, outlays for long-lived assets are reported as expenditures and long- term liabilities, such as general obligations bonds, are not included in the fund financial statements. To provide a link from the fund financial statements to the government-wide financial statements, reconciliations are provided from the fund financial statements to the government-wide financial statements.

Notes to the Basic Financial Statements: The notes provide additional information that is necessary to acquire a full understanding of the data provided in the government-wide and fund financial statements. The notes to the financial statement can be on pages 20 through 31 of this report.

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Government-Wide Financial Analysis

As noted earlier, net position may serve over time as a useful indicator of financial position. The following table reflects the condensed government-wide statements of net position as of September 30, 2019 and 2018:

Coral Springs Improvement District Statements of Net Position

Governmental Activities	Business-Type Activities	Total Primary Government
 	2019		 	2018			 	2019		 	2018			 	2019		 	2018		

Current and other assets	
$	6,927,799	
$	5,018,055	
$	19,955,886	
$	21,471,719	
$	26,883,685	
$	26,489,774	
Restricted assets	-	-	4,593,522	4,925,970	4,593,522	4,925,970	
Capital assets (net)	 	7,116,128 	 	7,054,020 	 	56,384,985 	      56,045,252 	 	63,501,113 	      63,099,272 	
Total assets	 	14,043,927 	      12,072,075 	 	80,934,393 	      82,442,941 	 	94,978,320 	      94,515,016 	
Total deferred outflows
of resources	
 	-		
 	-		
 	1,470,254 	
 	1,592,775 	
 	1,470,254 	
 	1,592,775 	

Other liabilities	
225,219	
227,850	
3,637,568	
3,822,821	
3,862,787	
4,050,671	
Noncurrent liabilities	 	69,540 	 	45,346 	 	37,309,690 	      38,830,463 	 	37,379,230 	      38,875,809 	
Total liabilities	 	294,759 	 	273,196 	 	40,947,258 	      42,653,284 	 	41,242,017 	      42,926,480 	

Net position:										
Net investments in capital							
assets	7,116,128	7,054,020	17,769,985	15,835,252	24,886,113	22,889,272	
Restricted	-	-	4,593,522	4,925,970	4,593,522	4,925,970	
Unrestricted	 	6,633,040 	 	4,744,859 	 	19,093,882 	      20,621,210 	 	25,726,922 	      25,366,069 	
Total net position	$ 	13,749,168 	$ 11,798,879 	$ 	41,457,389 	$ 41,382,432 	$ 	55,206,557 	$ 53,181,311 	

Governmental and Business-Type Activities: Governmental activities increased the District’s net position by $ 1,950,289, while business-type activities increased the District’s net position by $ 74,957, as reflected in the table below:

Coral Springs Improvement District Statements of Activities

Governmental Activities	Business-Type Activities	Total Primary Government
 	
	 	2019		 	2018		 	2019		 	2018		 	2019		 	2018		
Revenues:							
Charges for services	$	5,000	$	3,800	$	13,019,104	$	12,990,483	$	13,024,104	$	12,994,283	
Taxes:							
Assessments	3,386,483	1,814,295	-	-	3,386,483	1,814,295	
Other	 	34,167 	 	32,909 	 	25,260 	 	54,876 	 	59,427 	 	87,785 	
Total revenues	 	3,425,650 	 	1,851,004 	 	13,044,364 	      13,045,359 	 	16,470,014 	      14,896,363 	
Expenses:							
General government	574,762	596,377	-	-	574,762	596,377	
Physical environment	764,918	1,806,542	-	-	764,918	1,806,542	
Water and sewer	-	-	7,650,013	7,309,249	7,650,013	7,309,249	
Interest expense	-	-	1,332,704	1,380,347	1,332,704	1,380,347	
Provision for depreciation	 	344,666 	 	333,229 	 	4,449,573 	 	4,382,763 	 	4,794,239 	 	4,715,992 	
Total expenses	 	1,684,346 	 	2,736,148 	 	13,432,290 	      13,072,359 	 	15,116,636 	      15,808,507 	
Change in net position							
before other income							
(expense)	 	1,741,304 	 	(885,144)	 	(387,926)	 	(27,000)	 	1,353,378 	 	(912,144)	

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Coral Springs Improvement District Statements of Activities (continued)

Governmental Activities	Business-Type Activities	Total Primary Government
	 	2019		 	2018		 	2019		 	2018		 	2019		 	2018		
Other income (expense):							
Gain(loss) disposal of property							
and equipment	-	-	-	(2,948)	-	(2,948)	
Grant revenue	67,517	-	-	205,000	67,517	205,000	
Interest income	 	141,468 	 	63,375 	 	462,883 	 	297,746 	 	604,351 	 	361,121 	
Total other income							
(expense)	 	208,985 	 	63,375 	 	462,883 	 	499,798 	 	671,868 	 	563,173 	
Change in net position	1,950,289	(821,769)	74,957	472,798	2,025,246	(348,971)	
Net position, beginning of the year	
 	11,798,879 	
      12,620,648 	
 	41,382,432 	
      40,909,634 	
 	53,181,311 	
      53,530,282 	
Net position, end of the year	
$ 	13,749,168 	
$ 11,798,879 	
$ 	41,457,389 	
$ 41,382,432 	
$ 	55,206,557 	
$ 53,181,311 	

Analysis of the Governmental Funds

As noted earlier, the District uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The focus of the District’s governmental fund is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the District’s financing requirements. In particular, unassigned fund balance may serve as a useful measure of a District’s net resources available for spending at the end of the fiscal year. The General Fund is the only governmental fund.

As of the end of the current fiscal year, the District’s governmental fund reported an ending fund balance of $ 6,737,084.
Capital Assets and Debt Administration

The District’s capital assets less accumulated depreciation for its governmental activities and business-type activities as of September 30, 2019 amounts to $ 7,116,128 and $ 56,384,985, respectively, and consists of land, buildings, infrastructure, machinery and equipment, easements and construction-in-progress.

At the end of the year, the District’s business activities had general obligation bond debt outstanding of $ 38,615,000.

Additional information on the District’s debt can be found in Note 6 beginning on page 26 of this report.

General Fund Budgetary Highlights: An operating budget for the General Fund was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The General Fund budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The budget to actual comparisons for the General Fund, including the original and final adopted budget, is shown on page 15.

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The District experienced a favorable variance in revenues compared to the General Fund budget in the amount of $ 193,256. The District also experienced a favorable variance in expenditures compared to the General Fund budget in the amount of $ 134,000.
Economic Factors and Next Year’s Budgets

The fiscal year 2020 General Fund budget was amended to reflect recalculations on taxable ERU’s adopted in fiscal year 2019. Based on those adjustments, the Non-Ad-Valorem Maintenance and Special Assessment Revenues had a budget reduction in the amount of approximately $ 420,000.

During fiscal year 2019, as part of a plan, the District collected the first million dollars of Reserves for Storm Damages. The District also completed several projects: a canal bank stabilization, design and construction at an additional site plus a canal bank restoration at three FEMA sites.

As a result of Hurricane Irma, the District received FEMA reimbursement from the State in the amount of approximately $ 68,000. The FEMA process of recouping the outstanding reimbursable amount is ongoing.

The fiscal year 2020 Water and Sewer Fund’s budgeted expenses decreased by approximately $ 1 million. The decrease is due mainly to the budgeting of capital projects.

During fiscal year 2019 the District completed approximately $ 6 million in capital projects including approximately $ 2 million on dual zone monitoring well #4 construction, $ 2 million on rehabilitations to lift stations and repairs to water and sewer lines, $ 1 million on machinery and equipment and $ 1 million on other facility on campus projects.

The District approved utility rate modifications for Water & Sewer beginning in fiscal year 2020. The utility rate modification will allow for an annual rate increase in the amount of 5% or the annual percentage increase of the Consumer Price Index Water & Sewerage Maintenance Series, whichever is greater.

The District adopted and executed the Statewide Mutual AID agreement to facilitate mutual assistance in the event of an emergency or disaster in accordance with the Emergency Management Act, Chapter 252.

During fiscal year 2019 the Landowner’s election took place and the new Board Members were elected for an additional 4-year term.
Requests for Information

This financial report is designed to provide a general overview of Coral Springs Improvement District’s finances for all those with an interest. Questions concerning any of the information provided in this report or requests for additional information should be addressed to the Coral Springs Improvement District, 10300 N.W. 11th Manor, Coral Springs, Florida 33071.

8

BASIC FINANCIAL STATEMENTS

Coral Springs Improvement District
Statement of Net Position
September 30, 2019	

Governmental
    Activities	

Assets:	Business-Type
    Activities		 	Total		
Current assets:				
Cash and cash equivalents	$	731,314	$	1,963,514	$	2,694,828	
Investments	6,135,668	16,165,924	22,301,592	
Accounts receivable	-	1,346,479	1,346,479	
Due from other governments	-	68,020	68,020	
Accrued interest receivable	20,709	101,431	122,140	
Prepaid items	40,108	310,518	350,626	
Restricted cash and cash equivalents	-	4,593,522	4,593,522	
Noncurrent assets:				
Capital assets:				
Depreciable (net)	6,534,748	54,143,293	60,678,041	
Nondepreciable	 	581,380	 	2,241,692	 	2,823,072	
Total assets	   14,043,927	   80,934,393	   94,978,320	
Deferred Outflows of Resources:
Deferred charge on refunding	
 	-		
 	1,470,254	
 	1,470,254	

Liabilities:				
Current liabilities:				
Accounts payable	29,020	191,081	220,101	
Contracts payable	15,104	525,391	540,495	
Accrued expenses	20,362	131,972	152,334	
Compensated absences payable	34,504	233,540	268,044	
Deposits	92,357	556,870	649,227	
Internal balances	33,872	(33,872)	-	
Payable from restricted assets:				
Accrued interest payable	-	392,586	392,586	
Current portion of bonds payable	-	1,640,000	1,640,000	
Noncurrent liabilities:				
Net OPEB obligation	18,783	109,239	128,022	
Compensated absences payable	50,757	225,451	276,208	
Bonds payable	 	-		   36,975,000	   36,975,000	
Total liabilities	 	294,759	   40,947,258	   41,242,017	

Net Position:				
Net investment in capital assets	7,116,128	17,769,985	24,886,113	
Restricted for renewal and replacement	-	3,333,268	3,333,268	
Restricted for debt service	-	1,260,254	1,260,254	
Unrestricted	 	6,633,040	   19,093,882	   25,726,922	
Total net position	$ 13,749,168	$ 41,457,389	$ 55,206,557	

The accompanying notes to basic financial statements are an integral part of these statements.
9

Agenda Page 26

Coral Springs Improvement District Statement of Activities
For the Year Ended September 30, 2019	

Net (Expense) Revenue and
 		Program Revenues			Changes in Net Position Charges		Operating	Capital
for	Grants and	Grants and	Governmental	Business-Type
Expenses	Services	Contributions	Contributions	Activities	Activities	Total

Functions/Programs:
Governmental activities:		
General government	$	574,762	$	-	$	-	$	-	$	(574,762)	$	-	$	(574,762)	
Physical environment	764,918	5,000	67,517	-	(692,401)	-	(692,401)	
Provision for depreciation	 	344,666 	 	-		-	-	(344,666)	-	(344,666)	
Total governmental activities	
 	1,684,346 	
 	5,000 		
 	67,517 		
 	-			
    (1,611,829)		
 	-			
    (1,611,829)	
Business-type activities:						
Personal services	4,661,032	72,522	-	-	-	(4,588,510)	(4,588,510)	
Materials, supplies and services	2,988,981	12,946,582	-	-	-	9,957,601	9,957,601	
Provision for depreciation	4,449,573	-	-	-	-	(4,449,573)	(4,449,573)	
Interest expense	 	1,332,704 	 	-		 	-		 	-		 	-		    (1,332,704)	    (1,332,704)	
Total business-type						
activities	13,432,290	13,019,104	-	-	-	(413,186)	(413,186)	
Total primary government	
$ 15,116,636 	
$ 13,024,104 	
$ 	67,517 	
$ 	-			
(1,611,829)		
(413,186)		
(2,025,015)	
General revenues:				
Assessments	3,386,483	-	3,386,483	
Interest income	141,468	462,883	604,351	
Miscellaneous income
Total general revenues	 	34,167	
 	3,562,118 	25,260	
 	488,143 	59,427 
 	4,050,261 	
Change in net position	1,950,289	74,957	2,025,246	
Net position, October 1, 2018	   11,798,879 	41,382,432	53,181,311	
Net position, September 30, 2019	$ 13,749,168 	$ 41,457,389 	$ 55,206,557 	
The accompanying notes to basic financial statements are an integral part of these statements.
10

Balance Sheet - Governmental Fund
September 30, 2019	

Assets:

General Fund

Cash and cash equivalents	$	731,314
Investments	6,135,668
Accrued interest receivable	20,709
Prepaid items	 	40,108

Total assets	$ 	6,927,799
Liabilities:
Accounts payable	$	29,020	
Contracts payable	15,104	
Accrued expenditures	20,362	
Due to proprietary fund	33,872	
Deposits	 	92,357	

Total liabilities	 	190,715 
Fund Balance:
Nonspendable:
Prepaid items	40,108	
Assigned to:		
Capital projects	1,019,000	
First quarter operating reserves	361,000	
Emergency	250,000	
Storm damage reserves	1,000,000	
Unassigned	 	4,066,976	

Total fund balance	 	6,737,084 
Total liabilities and fund balance	$ 	6,927,799 

The accompanying notes to basic financial statements are an integral part of these statements.
11

Reconciliation of the Balance Sheet of the Governmental Fund to the Statement of Net Position
September 30, 2019	

Total Fund Balance - Governmental Fund	$	6,737,084

Amounts reported for governmental activities in the statement of net position are different because:

Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the governmental fund.

Cost of capital assets	$	14,807,231
Less accumulated depreciation	 (7,691,103)	7,116,128

Certain liabilities are not due and payable in the current period and, therefore, are not reported in the governmental fund.

Net OPEB obligation	$	(18,783)
Compensated absences payable	 	(85,261)	 	(104,044)

Net Position of Governmental Activities	$ 13,749,168 

The accompanying notes to basic financial statements are an integral part of these statements.
12

Statement of Revenues, Expenditures and Change in Fund Balance - Governmental Fund
For the Year Ended September 30, 2019	

	General
Fund	

Revenues:		
Assessments	$	3,386,483	
Intergovernmental	67,517	
Interest income	141,468	
Miscellaneous income	34,167	
Permit fees	 	5,000	
Total revenues	 	3,634,635	

Expenditures:
Current:		
General government:		
Personal services	218,455	
Operating	 	317,232	
Total general government	 	535,687 	
Flood control:		
Personal services	431,022	
Operating	 	333,896	
Total flood control	 	764,918 	
Capital outlay	 	406,774	
Total expenditures	 	1,707,379 	
Net change in fund balance	1,927,256	
Fund Balance, October 1, 2018	 	4,809,828	
Fund Balance, September 30, 2019	$ 	6,737,084	

The accompanying notes to basic financial statements are an integral part of these statements.
13

Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balance of the Governmental Fund to the Statement of Activities
For the Year Ended September 30, 2019	

Net Change in Fund Balance - Governmental Fund	$	1,927,256

Amounts reported for governmental activities in the statement of activities are different because:

Governmental funds report capital outlays as expenditures. However, in the statement of activities, the cost of those assets is depreciated over their estimated useful lives.

Expenditures for capital assets	$	406,774
Current year provision for depreciation	 	(344,666)	62,108

Some expenses reported in the statement of activities are not reported in the governmental funds because they have no effect on current financial resources.

Change in net OPEB obligation	$	(2,303)
Change in compensated absences	 	(36,772)	 	(39,075)

Change in Net Position of Governmental Activities	$ 	1,950,289

The accompanying notes to basic financial statements are an integral part of these statements.
14

Statement of Revenues, Expenditures and Change in Fund Balance - Budget and Actual - General Fund
For the Year Ended September 30, 2019	

Original	Final

Revenues:	 	Budget		 	Budget		 	Actual		 	Variance		
Assessments	$	3,849,956	$	3,386,483	$	3,386,483	$	-	
Intergovernmental	-	-	67,517	67,517	
Interest income	20,000	20,000	141,468	121,468	
Miscellaneous income	33,896	33,896	34,167	271	
Permit fees	 	1,000	 	1,000	 	5,000	 	4,000	
Total revenues	 	3,904,852	 	3,441,379	 	3,634,635	 	193,256	
Expenditures:
Current:
General government:		
Personal services	223,201	226,201	218,455	7,746	
Operating	 	348,251	 	348,851	 	317,232	 	31,619	
Total general government	 	571,452	 	575,052	 	535,687	 	39,365	
Flood control:					
Personal services	438,383	444,483	431,022	13,461	
Operating	 	360,402	 	406,002	 	333,896	 	72,106	
Total flood control	 	798,785	 	850,485	 	764,918	 	85,567	
Capital outlay	 	1,027,500	 	415,842	 	406,774	 	9,068	
Total expenditures	 	2,397,737	 	1,841,379	 	1,707,379	 	134,000	
Excess (deficiency) of					
revenues over expenditures	 	1,507,115	 	1,600,000	 	1,927,256	 	327,256	
Other Financing Sources (Uses):					
Appropriation of prior years'					
fund balance	92,885	-	-	-	
Assigned for first quarter operating					
reserves	(350,000)	(350,000)	-	350,000	
Assigned for capital projects and					
emergency	(250,000)	(250,000)	-	250,000	
Assigned for storm damange reserves	   (1,000,000)	   (1,000,000)	 	-		 	1,000,000	
Total other financing sources (uses)	
   (1,507,115)	
   (1,600,000)	
 	-		
 	1,600,000	
Net change in fund balance $ 	-		$ 	-		1,927,256	$ 	1,927,256	
Fund Balance, October 1, 2018		 	4,809,828		
Fund Balance, September 30, 2019		$ 	6,737,084		

The accompanying notes to basic financial statements are an integral part of these statements.
15

Statement of Net Position - Proprietary Fund
September 30, 2019	

	Water and
  Sewer Fund	
Assets:		
Current assets:		
Cash and cash equivalents	$	1,963,514	
Investments	16,165,924	
Accounts receivable	1,346,479	
Due from other governments	68,020	
Due from general fund	33,872	
Accrued interest receivable	101,431	
Prepaid items	310,518	
Restricted cash and cash equivalents	4,593,522	
Noncurrent assets:		
Depreciable (net)	54,143,293	
Nondepreciable	 	2,241,692	
Total assets	   80,968,265	
Deferred Outflows of Resources:
Deferred charge on refunding	
 	1,470,254 	

Liabilities:
Current liabilities:
Accounts payable	191,081	
Contracts payable	525,391	
Accrued expenses	131,972	
Compensated absences payable	233,540	
Deposits	556,870	
Payable from restricted assets:		
Accrued interest payable	392,586	
Current portion of bonds payable	1,640,000	
Noncurrent liabilities:		
Net OPEB obligation	109,239	
Compensated absences payable	225,451	
Bonds payable	   36,975,000	

Total liabilities	 40,981,130 

Net Position:
Net investment in capital assets	17,769,985	
Restricted for renewal and replacement	3,333,268	
Restricted for debt service	1,260,254	
Unrestricted	   19,093,882	

Total net position	$ 41,457,389 

The accompanying notes to basic financial statements are an integral part of these statements.
16

Statement of Revenues, Expenses and Change in Net Position - Proprietary Fund
For the Year Ended September 30, 2019	

Operating Revenues:
Charges for services:	Water and
  Sewer Fund	
Water	$	6,568,978	
Sewer	5,851,760	
Contract personnel fees	72,522	
Miscellaneous utility fees	417,774	
Technology sharing fees	15,000	
Rentals	 	93,070	
Total operating revenues	   13,019,104	
Operating Expenses:		
Personal services	4,661,032	
Materials, supplies and services	2,988,981	
Provision for depreciation	 	4,449,573	
Total operating expenses	   12,099,586	
Operating income	 	919,518 	

Nonoperating Revenues (Expenses):		
Interest income	462,883	
Miscellaneous revenue	25,260	
Interest expense	    (1,332,704)	
Total nonoperating revenues (expenses)	 	(844,561)	
Change in net position	74,957	
Net Position, October 1, 2018	   41,382,432	
Net Position, September 30, 2019	$ 41,457,389 	

The accompanying notes to basic financial statements are an integral part of these statements.
17

Water and
  Sewer Fund
Cash Flows from Operating Activities:
Cash received from customers and users	$	13,024,791 Cash paid to employees for services			(4,459,533)
Cash paid to suppliers for goods and services	 (3,606,119)
Net cash provided by (used in) operating activities	 	4,959,139

Cash Flows from Noncapital Financing Activities:
Cash received for miscellaneous activities	 	25,260

Net cash provided by (used in) noncapital
financing activities	 	25,260 

Cash Flows from Capital and Related Financing Activities:
Interest paid and other fiscal charges	(1,226,405)	
Bond principal payments	(1,595,000)	
Purchase of capital assets	(4,789,306)	
Purchase of investments	    (5,281,013)	

Net cash provided by (used in) capital
and related financing activities	 (12,891,724)

Cash Flows from Investing Activities:
Interest received	 	370,892	
Net cash provided by (used in) investing activities	 	370,892 	
Net increase (decrease) in cash and cash equivalents	(7,536,433)	
Cash and Cash Equivalents, October 1, 2018	   14,093,469	
Cash and Cash Equivalents, September 30, 2019	$ 	6,557,036	

Cash and Cash Equivalents per Statement of Net Position:		
Unrestricted	$	1,963,514	
Restricted	 	4,593,522	
	$	6,557,036	

The accompanying notes to basic financial statements are an integral part of these statements.
18

Reconciliation of operating income to net cash provided by (used in) operating activities:	Water and
  Sewer Fund	
Operating income	$ 	919,518 	
Adjustments to reconcile operating income to net cash		
provided by operating activities:		
Provision for depreciation	4,449,573	
Changes in assets and liabilities:		
(Increase) decrease in assets:		
Accounts receivable	2,447	
Due from other governments	(14,077)	
Prepaid items	(303,518)	
Due from general fund	(35,850)	
Increase (decrease) in liabilities:		
Accounts payable	(70,689)	
Contracts payable	(193,004)	
Accrued expenses	(30,987)	
Compensated absences payable	222,595	
Deposits	3,240	
Net OPEB obligation	 	9,891 	
Total adjustments	 	4,039,621	
Net cash provided by (used in) operating activities	$ 	4,959,139 	

The accompanying notes to basic financial statements are an integral part of these statements.
19

Note 1 - Organization and Operations

The Coral Springs Improvement District (the "District") was incorporated under the provisions of Chapter 70-617, Laws of Florida, for the purpose of constructing and maintaining systems of drainage, flood control and water and sewer utilities within the boundaries of the District. Its utilities currently service approximately 9,500 customers.

Note 2 - Summary of Significant Accounting Policies

The basic financial statements of the District have been prepared in conformity with generally accepted accounting principles as applied to governmental units. The District's more significant accounting policies are described below.

Reporting entity: The criteria used for including component units consists of identification of legally separate organizations for which the Board of Supervisors of the District are financially accountable. This criteria also includes identification of organizations for which the nature and significance of their relationship with the primary government are such that exclusion would cause the reporting entity's basic financial statements to be misleading or incomplete. Based upon this review, there were no potential component units of the District.

The District's basic financial statements include both government-wide (reporting the District as a whole) and fund financial statements (reporting the District's major funds). Both the government- wide and fund financial statements categorize primary activities as either governmental or business-type. The District has both governmental and business-type activities.

In the government-wide statement of net position, the governmental activities column is presented on a consolidated basis, if applicable, and is reported on a full-accrual, economic resource basis, which recognizes all noncurrent assets and receivables as well as all noncurrent debt and obligations. The effect of inter-fund activity has been eliminated from the government-wide financial statements.

The government-wide statement of activities reports both the gross and net cost of each of the District's functions. The net costs, by function, are also supported by general revenues, other revenue, etc. The statement of activities reduces gross expenses by related program revenues, operating and capital grants. Program revenues must be directly associated with the function. Operating grants include operating-specific and discretionary (either operating or capital) grants while the capital grants column reflect capital-specific grants.

This government-wide focus is more on the ability to sustain the District as an entity and the change in the District's net position resulting from the current year's activities.

The accounts of the District are organized on the basis of funds, each of which is considered to be a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund balance/net position, revenues and expenditures (expenses). The various funds are summarized by type in the basic financial statements. The following fund types are used by the District:

General Fund - The General Fund is established to account for all financial transactions not properly accounted for in another fund.

Water and Sewer Fund - The Water and Sewer Fund is a proprietary fund established to account for operations that are to be financed and operated in a manner similar to private business enterprises. The costs of providing services to customers are to be recovered primarily through user charges.

20

Note 2 - Summary of Significant Accounting Policies (continued)

Measurement focus, basis of accounting, and presentation: Basis of accounting refers to the point at which revenues or expenditures/expenses are recognized in the accounts and reported in the basic financial statements. It relates to the timing of the measurements made regardless of the measurement focus applied. Governmental funds use the current financial resources measurement focus and the government-wide statements use the economic resources measurement focus.

Governmental activity in the government-wide financial statements is presented on the accrual basis of accounting. Revenues are recognized when earned and expenses are recognized when incurred.

The governmental fund is accounted for using the modified accrual basis of accounting. Revenues are recognized when they become measurable and available for use. "Measurable" means the amount of the transaction can be determined and "available" means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. The District considers revenues available if they are collected within sixty days after year end. Expenditures are generally recognized when the liability is incurred, except that interest payable on debt is recognized only when due.

The Proprietary Fund uses the accrual basis of accounting. Revenue is recognized when earned and expenses are recognized when incurred.

Budgets and budgetary accounting: The District's annual budgets are adopted for the General Fund and Water and Sewer Fund and approved by the Board of Supervisors. The budget amounts presented in the accompanying basic financial statements are as originally adopted by the District's Board of Supervisors. Any amendments to the budget are reflected in the amended budget.

The General Fund budget is prepared on a basis consistent with generally accepted accounting principles (GAAP). This budget is a financial plan approved in the manner authorized by law, but  not subject to appropriation.
Encumbrances: The District does not utilize encumbrance accounting.

Cash equivalents: For purposes of the statement of cash flows, the Water and Sewer Fund considers all highly liquid investments (including restricted assets) with a maturity of three months or less when purchased to be cash equivalents.

Investments: Investments are stated at their fair value, which is based on quoted market prices. Unrealized gains and losses in fair value are recognized. Certain investments are stated at amortized cost if they have a remaining maturity of one year or less when purchased.

Accounts receivable: Accounts receivable reflected in the Water and Sewer Fund consist  of charges to customers for service including sewer revenues on services which have been rendered whether billed or not. No allowance for doubtful accounts is considered necessary.

Prepaid items: Certain payments reflect costs applicable to a future accounting period and are recorded as prepaid items in both the government-wide and fund financial statements.

21

Note 2 - Summary of Significant Accounting Policies (continued)
Capital assets: Capital assets, which include land, buildings, infrastructure, machinery and equipment and construction-in-progress, are reported in the governmental or business-type activities columns in the government-wide financial statements. All capital assets are valued at historical cost or estimated cost when actual historical cost is not available. Donated capital assets are valued at their estimated fair value on the date donated. The District defines capital assets as assets with an initial individual cost of more than $ 5,000 and an estimated useful life in excess of one year. Depreciation on all capital assets is charged to operations using the straight-line method over the assets’ estimated service lives, ranging from 5 to 40 years.

The costs of normal maintenance and repairs that do not add to the value of the capital asset or materially extend its life are not capitalized.

Due to/from other funds: Short-term inter-fund advances, when applicable, are recorded by the advancing fund as a receivable with a corresponding payable recorded by the receiving fund. Repayments reduce the corresponding receivable and payable. Inter-fund balances are eliminated in the government-wide financial statements.

Deferred outflows/inflows of resources: In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This  separate  financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. The District has one item that qualifies for reporting in this category. It is a deferred charge on refunding reporting in the proprietary fund and government wide statement of net position. A deferred charge on refunding results from the difference in carrying value of refunded debt and its reacquisition price. The amount is deferred and amortized over the shorter of the life of the refunded or refunding debt.

In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The District does not have any items that qualify for reporting in this category.

Net position: Net position is classified in three categories. The general meaning of each is as follows:

Net investment in capital assets - consists of capital assets including restricted capital assets, net of accumulated depreciation and reduced by the outstanding balances of any bonds or other borrowings that are attributable to the acquisition, construction or improvement of those assets.

Restricted - consists of net position with constraints placed on their use either by 1) external groups such as creditors, grantors, contributors, or laws or regulations of other governments, or 2) law through constitutional provisions or enabling legislation.

Unrestricted - all other net position that do not meet the definition of "restricted" or "net investment in capital assets."

Fund balance: The District previously adopted GASB Statement No. 54, Fund Balance Reporting  and Governmental Fund Type Definitions. This statement requires that governmental fund financial statements present fund balances based on classifications that comprise a hierarchy that is based primarily on the extent to which the District is bound to honor constraints on the specific purposes for which amounts in the respective governmental funds can be spent. The classifications used in the governmental fund financial statements are as follows:
22

Note 2 - Summary of Significant Accounting Policies (continued)

Nonspendable: This classification includes amounts that cannot be spent because they are either (a) not in spendable form or (b) are legally or contractually required to be maintained intact.

Restricted: This classification includes amounts for which constraints have been placed on the use of the resources either (a) externally imposed by creditors (such as through a debt covenant), grantors, contributors, or laws or regulations of other governments, or (b) imposed by law through constitutional provisions or enabling legislation. Debt service resources are to be used for future servicing of the revenue note and are restricted through debt covenants.

Committed: This classification includes amounts that can be used only for specific purposes pursuant to constraints imposed by formal action of the District Board of Supervisors (the “Board”). These amounts cannot be used for any other purpose unless the Board removes or changes the specified use by taking the same type of action (ordinance or resolution) that was employed when the funds were initially committed. This classification also includes contractual obligations to the extent that existing resources have been specifically committed for use in satisfying those contractual requirements.

Assigned: This classification includes amounts that are constrained by the District’s intent to be used for a specific purpose but are neither restricted nor committed. This intent can be expressed by the Board or through the Board delegating this responsibility to the District manager through the budgetary process. This classification also includes the remaining positive fund balance for all governmental funds except for the General Fund.

Unassigned: This classification includes the residual fund balance for the General Fund.

When the District has expenditures for which committed, assigned or unassigned fund balance is available, the District would consider committed funds to be spent first, then assigned funds and lastly unassigned funds.

Property tax calendar (assessments): Property tax assessments are validated with the Broward County Property Appraiser and collected by the Broward County Tax Collector. The key dates in the property tax cycle are as follows:
Preceding Fiscal Year:

Enforceable lien date	January 1 Tax roll validated		July 1
Taxes levied	July 15
Current Fiscal Year:
Beginning of fiscal year for which
taxes have been levied		October 1 Tax bills rendered	November 1 Tax due date			March 31
Delinquent tax lien	April 30
Tax certificates sold	June 1

23

Note 2 - Summary of Significant Accounting Policies (continued)

Use of estimates: The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

Date of management review: Subsequent events were evaluated by management through  January 9, 2020, which is the date the financial statements were available for issuance.

Note 3 - Deposits and Investments

Deposits: The District’s deposits must be placed with banks and savings and loans which are qualified as public depositories prior to receipt of public monies under Chapter 280, Florida Statutes. These deposits are insured by the FDIC up to $ 250,000. Monies deposited in amounts greater than the insurance coverage are secured by the banks pledging securities with the State Treasurer in the collateral pool. At year end, the carrying amount of the District’s bank deposits was $ 2,629,583 and the bank balance was $ 3,111,970. In addition, the District had $ 10,500 in petty cash.

Investments:  The investment of funds is authorized by Florida Statutes, which allows the District  to invest in the Local Government Surplus Funds Trust or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperation Act, SEC registered money market funds with the highest credit quality rating, interest-bearing time deposits or savings accounts in qualified public depositories and direct obligations of the United States Treasury. Certain investments of the proprietary fund are governed by Bond Indentures.
Investments as of September 30, 2019 were as follows:
Investments Measured at Amortized
	 	Cost		 	Maturity		
Money Market mutual funds	$	4,648,267	N/A	
State Board of Administration: Florida Prime	
1,714,671	
37 days	
Florida Class	1,707,167	54 days	
Florida Fit	7,479,754	1 day	
Certificates of Deposit	9,400,000	11/8/2019	
Certificate of Deposit Account
Registry Service	 	2,000,000	1/30/2020
$    26,949,859

These deposits and investments are reflected in the accompanying statement of net position as cash and cash equivalents of $ 7,288,350 and investments of $ 22,301,592.

Credit risk: Florida Statutes require the money market mutual funds held by the District to have  the highest credit quality rating from a nationally recognized rating agency. The State Board of Administration funds held by the District are rated AAAm by Standard and Poor's.

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Note 3 - Deposits and Investments (continued)

Interest rate risk: Florida Statutes state that the investment portfolio be structured in such a manner as to provide sufficient liquidity to pay obligations as they come due. The District’s investments are not subject to interest rate risk.

Custodial credit risk: For an investment, custodial credit risk is the risk that, in the event of the failure of the counterparty, the District will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. None of the District’s investments are subject to custodial credit risk.

Restricted cash and cash equivalents: The proprietary fund maintains cash and cash equivalents restricted for the following purposes:
Future debt service	$	1,260,254 Renewal and replacement of
capital assets	 	3,333,268

Total restricted cash
and cash equivalents	$ 	4,593,522

Note 4 - Capital Assets
The following is a schedule of changes in capital assets during the year ended September 30, 2019:

	Balance,				Balance,	
	October 1,
 	2018		
 	Additions		
     Deletions		
     Transfers		September 30,
 	2019		
Governmental Activities:						
Capital assets, not being depreciated:						
Construction in progress	$	32,364	$	326,980	$	-	$	(331,164)	$	28,180	
Land	 	553,200 	 	-		 	-		 	-		 	553,200 	
Total capital assets,						
not being depreciated	 	585,564 	 	326,980 	 	-		 	(331,164)	 	581,380 	
Capital assets, being depreciated:						
Infrastructure	12,969,180	79,794	-	331,164	13,380,138	
Machinery and equipment	 	845,713 	 	-		 	-		 	-		 	845,713 	
Total capital assets, being depreciated	     13,814,893 	 	79,794 	 	-		 	331,164 	     14,225,851 	
Less accumulated depreciation for:						
Infrastructure	6,655,966	313,976	-	-	6,969,942	
Machinery and equipment	 	690,471 	 	30,690 	 	-		 	-		 	721,161 	
Total accumulated depreciation	 	7,346,437 	 	344,666 	 	-		 	-		 	7,691,103 	
Total capital assets, being						
depreciated, net	 	6,468,456 	 	(264,872)	 	-		 	331,164 	 	6,534,748 	
Governmental activities						
capital assets, net	$ 	7,054,020 	$ 	62,108 	$ 	-		$ 	-		$ 	7,116,128 	

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Note 4 - Capital Assets (continued)

Balance,	Balance,
October 1,	September 30,
 	2018		 	Additions		 Deletions		 Transfers		 	2019	
Business-Type Activities:
Capital assets, not being depreciated:		
Construction in progress	$	2,534,442	$	3,351,327	$	-	$	(4,400,814)	$	1,484,955	
Easement	394,998	-	-	-	394,998	
Land	 	361,739 	 	-		 	-		 	-		 	361,739 	

Total capital assets,						
not being depreciated	 	3,291,179 	 	3,351,327 	 	-		 	(4,400,814)	 	2,241,692 	
Capital assets, being depreciated:						
Infrastructure	130,309,980	660,432	-	4,285,789	135,256,201	
Buildings	1,615,917	16,975	-	-	1,632,892	
Machinery and equipment	 	3,995,594 	 	760,572 	 	-		 	115,025 	 	4,871,191 	
Total capital assets, being depreciated	   135,921,491 	 	1,437,979 	 	-		 	4,400,814 	   141,760,284 	
Less accumulated depreciation for:						
Infrastructure	79,118,004	4,083,558	-	-	83,201,562	
Buildings	1,468,924	17,800	-	-	1,486,724	
Machinery and equipment	 	2,580,490 	 	348,215 	 	-		 	-		 	2,928,705 	
Total accumulated depreciation	     83,167,418 	 	4,449,573 	 	-		 	-		     87,616,991 	
Total capital assets, being						
depreciated, net	     52,754,073 	 	(3,011,594)	 	-		 	4,400,814 	     54,143,293 	
Business-type activities						
capital assets, net	$ 56,045,252 	$ 	339,733 	$ 	-		$ 	-		$ 56,384,985 	
 	 	 	 	
Provision for depreciation was charged to functions as follows: Total provision for depreciation -
governmental activities	$ 	344,666

Total provision for depreciation -
business-type activities	$ 	4,449,573

Note 5 - Commitments
The District has various ongoing construction contracts. As of September 30, 2019, commitments on uncompleted construction contracts totaled approximately $ 408,000 and $ 143,000 related to debris removal.

Note 6 - Debt
Summary of debt of business-type activities:
Debt at September 30, 2019 included the following:
$ 42,830,000 Series 2016 Water and Sewer Refunding Revenue Bonds, due in annual installments through June 2031, at which time a balloon payment of $ 17,530,000 plus interest will be due;
interest is payable semi-annually at a fixed rate of 3.05%.	$ 38,615,000

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Note 6 - Debt (continued)

The following is a summary of the changes that occurred in the Water and Sewer Fund debt during the year ended September 30, 2019:

Balance,	Balance,	Due
October 1,	September 30,	Within	Provision for
 	2018		 Additions	 Deletions	 	2019		 One Year	 Amortization Series 2016 Bond   $   40,210,000     $ 		-	$      1,595,000      $     38,615,000      $     1,640,000     $ 		122,521 
$    40,210,000     $ 	-	$      1,595,000      $     38,615,000      $     1,640,000     $ 	122,521 

Summary of significant bond terms of business-type activities:

The Bonds are payable from the net revenues of the water and sewer system of the District. The District covenants to maintain utility rates which will be sufficient to pay its operating expenses and 110% of the annual required principal and interest on the Bonds. The Bondholder requires the District to maintain deposits with a minimum required balance of
$ 3,000,000. The Series 2016 Bonds maturing after June 1, 2026 are subject to redemption prior to maturity at the option of the District.  The Series 2016 Bonds maturing through  June 1, 2031 are subject to mandatory sinking fund redemption as outlined in the Bond Indenture. In addition, the Bonds established a Renewal and Replacement Fund as discussed in Note 7.
The annual debt service requirements are as follows:

Year Ending
   September 30, 	 	Principal		 	Interest		 	Total		
2020	$	1,640,000	$	1,177,756	$	2,817,756	
2021	1,695,000	1,127,736	2,822,736	
2022	1,745,000	1,076,040	2,821,040	
2023	1,795,000	1,022,818	2,817,818	
2024	1,850,000	968,070	2,818,070	
2025-2029	10,140,000	3,958,138	14,098,138	
2030-2031	 	19,750,000	 	1,137,038	 	20,887,038	
	$ 	38,615,000	$ 	10,467,596	$ 	49,082,596	

Note 7 - Restricted Net Position				

Proprietary Fund: The 2016 Series Bonds established a Renewal and Replacement Account to be used for the purpose of paying the costs of nonrecurring maintenance expenditures, extensions, improvements or additions to, or the replacement of the water and sewer system. The minimum required balance for the Renewal and Replacement Account is $ 1,000,000. The balance in the Renewal and Replacement Account at September 30, 2019 was $ 3,333,268 which is reflected as restricted net position in the accompanying statement of net position for the proprietary fund.

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Note 8 - Compensated Absences Payable

Employees of the District accumulate unused sick and vacation time up to a specified number of hours depending on the employee's length of employment. Accumulated sick and vacation time can be redeemed in cash at retirement. The accumulated liability for the unused compensated absences at September 30, 2019 of the General Fund is considered to be payable from future resources and, accordingly, is only recorded in the governmental activities column of the statement of net position.
The following is a schedule of the changes in compensated absences of the governmental activities:

Balance,
October 1,	Net
Increase		Balance,
September 30,	Due
Within	
 	2018		   (Decrease) 		 	2019		 	One Year		
$ 	48,489 	$ 	36,772	$	 	85,261	$	 	34,504 	
 	 	 	
The following is a schedule of the changes in compensated absences of the Proprietary Fund:

Balance,
October 1,	Net
Increase		Balance,
September 30,	Due
Within	
 	2018		   (Decrease) 		 	2019		 	One Year		
$ 	236,396 	$ 	222,595	$	 	458,991	$	 	233,540 	

Note 9 - Retirement Plan

The District has a defined contribution pension plan qualified under Sections 401(a), 403(a), and 501(a) of the Internal Revenue Code. The Plan is administered by independent trustees. All employees who meet the three consecutive months of employment are qualified to participate. All contributions to the plan are fully funded through employer contributions. Total salaries for the year were $ 3,700,966. Total salaries of qualified participants were $ 3,312,472. Each participant’s non-forfeitable percentage of his employer’s contribution account relating to contributions up to 6% of compensation increases (vests) at 20% for each year of plan participation. The remainder of the employer’s contribution account for contributions in excess of 6% of compensation, increases (vests) immediately.

The District has a deferred compensation plan qualified under Section 457(b) of the Internal Revenue code. The Plan is administered by an independent trustee. All full-time employees who meet the three consecutive months of employment and are of 18 years of age are qualified to participate. All contributions to the plan are fully funded through employee payroll deduction. Total salaries for the year were $ 3,700,966. Total salaries of qualified participants were
$ 3,312,472.

Employer contributions for the year, less forfeitures from terminated employees, totaled $ 420,866 and are included in personal services of the General and Water and Sewer Funds.

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Note 10 - Post-Employment Benefits
Plan Description

The District provides post-employment health insurance benefits, also known as other postemployment benefits (“OPEB”) to its retired employees through a single-employer plan administered by the District. Pursuant to the provisions of Section 112.0801, Florida Statutes, former employees who retire from the District or its major component unit and eligible dependents may continue to participate in the District’s fully-insured benefit plan for medical insurance coverage. The District subsidizes the premium rates paid by retirees by allowing them to participate in the plan at reduced or blended group (implicitly subsidized) premium rates for both active and retired employees. These rates provide an implicit subsidy for retirees because, on an actuarial basis, their current and future claims are expected to result in higher costs to the plan on average than those of active employees. The benefits provided under this defined benefit plan are provided until the retiree’s attainment of age 65 (or until such time at which retiree discontinues coverage under the District sponsored plans, if earlier). There are no plan assets accumulated in a trust that meets the criteria in paragraph 4 of GASB Statements No. 75 and as a result, there is no separate financial report issued.

As of the September 30, 2017 actuarial valuation, there were 59 active plan members and no inactive members currently receiving benefits or entitled to but not yet receiving benefits.
Funding Policy

Currently, the District’s Other Post-Employment Benefits are unfunded. That is, the District has not determined if a separate Trust Fund or equivalent arrangement will be established into which the District would make contributions to advance-fund the obligation. Current and future retirees will be required to pay 100% of the blended premium to continue coverage under the District’s group health insurance program.
Methods and Assumptions

Projections of benefits for financial reporting purposes are based on the substantive plan (the plan as understood by the employer and plan members) and include the types of benefits provided at the time of each Alternative Measurement Method (“AMM”) calculation and the historical pattern of sharing of benefit costs between the employer and plan members to that point. The methods and assumptions used include techniques that are designed to reduce the effects of short-term volatility in actuarial accrued liabilities and the actuarial value of assets, consistent with the long-term perspective of the calculations. As authorized by GASB Statement No. 75, the AMM allows the employer to use simplifications of certain assumptions in measuring the costs and liabilities.
The following simplifying assumptions were made: Actuarial cost method - Entry Age Normal  Inflation rate - 2.75%
Discount rate - 3.83% Salary increases - 5.00%

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Note 10 - Post-Employment Benefits (continued)

Retirement age for active employees ‐ Earlier of age 62 with at least 6 years of service, or at least 30 years of service at any age; participants who have attained such age as of the valuation date are assumed to retire one year after the valuation date.

Active Member Marital Status - Assumption of marital status for active employees has been incorporated in the acceptance probability for spousal coverage. Using this approach, the percentage of future retired plan members taking spousal coverage was assumed at 0%. For active employees, spouses’ genders were assumed to be opposite to the members’ genders and females were assumed 3 years younger than their spouses. Covered spouse data were collected for current retired plan members as of the valuation date and were assumed to remain unchanged until the assumed death of the spouses.

Mortality - Life expectancies were based on the RP-2000 Generational Combined Healthy Participant mortality tables, projected from the year 2000 using Projection Scale AA.

Healthcare Cost Trend Rates - 7.00% for the fiscal year beginning 2018, 6.75% for fiscal year beginning 2019 and then gradually decreasing to an ultimate trend rate of 4.25%.

Turnover - Non-group-specific age-based turnover rates derived from the withdrawal assumption used in the July 1, 2017 actuarial valuation of the Florida Retirement System for Regular Class members were used as the basis for assigning active members a probability of remaining employed until the assumed retirement age and for developing an expected future working lifetime assumption for purposes of allocating to periods the present value of total benefits to be paid.

Health insurance premiums - Health insurance premiums for retirees in effect at October 1, 2017 were used as the basis for calculation of the present value of total benefits to be paid.

Roll Forward Disclosure - The total OPEB liability was rolled forward twelve months from the valuation date to the measurement date using standard actuarial techniques.

Assumption Changes - The discount rate was changed from 3.50% as of the previous measurement period to 3.83% as of September 30, 2018. This change decreased the Total OPEB Liability.

Sensitivity of Net OPEB Liability to Changes in the Discount Rate: The following presents the plan’s total OPEB liability, calculated using a discount rate of 3.83%, as well as what the plan’s total OPEB liability would be if it were calculated using a discount rate that is one percent lower or one percent higher:

Current Discount Rate
1% Decrease	Assumption	1% Increase
 	2.83%		 	3.83%		 	4.83%	

Net OPEB Liability	$ 	138,486	$ 	128,022	$ 	117,676

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Note 10 - Post-Employment Benefits (continued)

	Current		
	Healthcare		
	Cost Trend		

1% Decrease	Rate
 Assumption	 1% Increase	
$ 	111,703 	$ 	128,022 	$ 	147,634	

Sensitivity of Net OPEB Liability to Changes in the Healthcare Cost Trends Rate: The following presents the plan’s total OPEB liability, calculated using the assumed trend rates as well as what the plan’s total OPEB liability would be if it were calculated using a trend rate that is one percent lower or one percent higher:

Net OPEB Liability

Note 11 - Risk Management

The District is exposed to various risks of losses related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees, and natural disasters. The District carries commercial insurance to handle these various risks of losses.

Claims, expenditures, and liabilities would have been reported if it were probable that a loss in excess of policy limits had occurred and the amount of that loss could be reasonably estimated.

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REQUIRED SUPPLEMENTAL INFORMATION

Coral Springs Improvement District Required Supplementary Information
Schedule of Changes in the Net OPEB Liability and Related Ratios Other Post-Employment Benefits (OPEB) Plan
(Unaudited)	

 	2018		 	2017	

Total OPEB liability
Service cost	$	11,287	$	11,663	
Interest on the total OPEB liability	4,449	3,592	
Changes in assumption and other inputs	 	(3,542)	 	(3,641)	
Net change in total OPEB liability	12,194	11,614	
Total OPEB liability - beginning	 	115,828	 	104,214	
Total OPEB liability - ending	$ 	128,022	$ 	115,828 	
Covered-employee payroll *	$	3,395,535	$	3,438,220	
District's net OPEB liability as percentage of			
covered-employee payroll	3.77%	3.37%	

Note: This schedule is intended to present information for ten years. However, until a full ten‐year trend is compiled, the OPEB plan will present information for those years for which the information is available.
* Covered payroll is for the calendar year period used for the actuarial valuation.

32

Coral Springs Improvement District Required Supplementary Information Schedule of District Contributions
Other Post-Employment Benefits (OPEB) Plan
(Unaudited)	

The District does not currently contribute to the OPEB Plan and therefore there is no funding schedule.

33

OTHER FINANCIAL INFORMATION

Coral Springs Improvement District
Schedule of Operating Expenses by Department - Proprietary Fund
For the Year Ended September 30, 2019	

Water and
  Sewer Fund

Administrative Operations:
Personal services	$	1,464,366
Materials, supplies and services	515,108
Provision for depreciation	 	21,602

Total administrative operations	 	2,001,076

Plant Operations:
Personal services	2,120,596
Materials, supplies and services	2,014,289
Provision for depreciation	 	3,555,206

Total plant operations	 	7,690,091 

Field Operations:
Personal services	1,076,070
Materials, supplies and services	459,584
Provision for depreciation	 	872,765

Total field operations	 	2,408,419

Total operating expenses	$     12,099,586

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OTHER REPORTS OF INDEPENDENT AUDITORS

INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

The Board of Supervisors
Coral Springs Improvement District

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, and each major fund of Coral Springs Improvement District (the “District”), as of and for the year ended September 30, 2019, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our report thereon dated January 9, 2020.
Internal Control over Financial Reporting

In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

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Coral Springs Improvement District

Compliance and Other Matters

As part of obtaining reasonable assurance about whether the District's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

KEEFE McCULLOUGH

Fort Lauderdale, Florida January 9, 2020

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INDEPENDENT AUDITOR’S REPORT TO DISTRICT MANAGEMENT

The Board of Supervisors
Coral Springs Improvement District

Report on the Financial Statements

We have audited the financial statements of Coral Springs Improvement District (the "District"), as of and for the fiscal year ended September 30, 2019, and have issued our report thereon dated January 9, 2020.
Auditor’s Responsibility

We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States; and Chapter 10.550, Rules of Auditor General.
Other Reporting Requirements

We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in accordance with Government Auditing Standards and Independent Accountant’s Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated January 9, 2020, should be considered in conjunction with this management letter.
Prior Audit Findings

Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. There were no findings and recommendations made in the preceding annual financial audit report.
Official Title and Legal Authority

Section 10.554(1)(i)4., Rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in this management letter, unless disclosed in the notes to the financial statements. Coral Springs Improvement District was established under the laws of the State of Florida in Chapter 70-617, as amended. The District does not have any component units.

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Financial Condition and Management

Section 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether or not the District has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify the specific condition(s) met. In connection with our audit, we determined that the District did not meet any of the conditions described in Section 218.503(1), Florida Statutes.

Pursuant to Sections 10.554(1)(i)5.b. and 10.556(8), Rules of the Auditor General, we applied financial condition assessment procedures for the District. It is management’s responsibility to monitor the District’s financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.

Section 10.554(1)(i)2., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations.
Monthly Financial Statements

Section 10.554(1)(i)6.a and 10.556(9), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether or not the District provided monthly financial statement(s) to its governing board and made such monthly statement(s) available for public access on its Web site. In connection with our audit, we determined that the District provided monthly financial statement(s) to its governing board and made such monthly statement(s) available for public access on its Web site.
Transparency

Section 10.554(1)(i)6.b. and 10.556(9), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether the District provided a link on its Web site to the Florida Department of Financial Service’s Web site to view the District’s annual financial report submitted to the Department. In connection with our audit, we determined that the District provided a link on its Web site to the Florida Department of Financial Service’s Web site.

Section 10.554(1)(i)6.c. and 10.556(9), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether the District posted its tentative and final budgets on its Web site. In connection with our audit, we determined that the District posted its tentative and final budgets on its Web site.
Additional Matters

Section 10.554(1)(i)3., Rules of the Auditor General, requires us to communicate noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but warrants the attention of those charged with governance. In connection with our audit, we did not note any such findings.

38

Purpose of this Letter

Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, the Board of Supervisors, and applicable management, and is not intended to be and should not be used by anyone other than these specified parties.

KEEFE McCULLOUGH

Fort Lauderdale, Florida January 9, 2020

39

INDEPENDENT ACCOUNTANT’S REPORT ON COMPLIANCE WITH SECTION 218.415, FLORIDA STATUTES

To the Board of Supervisors,
Coral Springs Improvement District

We have examined Coral Springs Improvement District (the “District”) compliance with the requirements of Section 218.415, Florida Statutes, Local Government Investment Policies, during the year ended September 30, 2019. Management is responsible for the District’s compliance with the specific requirements. Our responsibility is to express an opinion on the District’s compliance with the specific requirements based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced above. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion.

Our examination does not provide a legal determination on the District’s compliance with the specified requirements.

In our opinion, the District complied, in all material respects, with the aforementioned requirements for the year ended September 30, 2019.

This report is intended solely for the information and use of management and the State of Florida Auditor General and is not intended to be and should not be used by anyone other than these specified parties.

KEEFE McCULLOUGH

Fort Lauderdale, Florida January 9, 2020

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Fifth Order of Business

RESOLUTION 2020-6

A RESOLUTION DESIGNATING OFFICERS OF CORAL SPRINGS IMPROVEMENT DISTRICT

WHEREAS, the Board of Supervisors of Coral Springs Improvement District at a regular business meeting held on Monday, January 27, 2020 desires to appoint the below recited persons to the offices specified.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF CORAL SPRINGS IMPROVEMENT DISTRICT:

The following persons were appointed to the offices shown, to wit:

 	President
 	Vice President
 	Secretary
 	Stephen Bloom	Treasurer
 	Alan Baldwin	Assistant Treasurer
 	Kenneth Cassel	Assistant Treasurer
 	Kenneth Cassel	Assistant Secretary
 	Dan Daly	Assistant Secretary

PASSED AND ADOPTED THIS, 27TH DAY OF JANUARY, 2020.

President

Kenneth Cassel
Assistant Secretary

Sixth Order of Business

CORAL SPRINGS IMPROVEMENT DISTRICT
FINANCIAL REPORTING – MEETING JANUARY 27, 2020

CORAL SPRINGS IMPROVEMENT DISTRICT
FINANCIAL REPORTING FOR DECEMBER 2019

JANUARY 27, 2020
Board of Supervisors Meeting

CORAL SPRINGS IMPROVEMENT DISTRICT	
BALANCE SHEET	
All Fund Types and Account Groups	

DECEMBER 31, 2019

DESCRIPTION	GENERAL	WATER & SEWER
FUND	GENERAL
FIXED ASSETS	TOTALS	
	FUND				

ASSETS

Cash & Cash Equivalents	
Checking Accounts	
CDAR'S	
CD'S & Money Market Accounts	
Investments	
Restricted Investments	
Accounts Receivable	
Accrued Interest Receivable	
Unbilled Utility Revenues Receivable	
Due from Other Funds	
Prepaid Expenses	
Deferred Outflow-2007 Series	
Land	
Easements	
Meters in Field (Net)	
Machinery & Equipment (Net)	
Imp. Other than Bldgs. (Net)	
Buildings (Net)	
Construction in Progress	

	
$	572,205	
3,600,000	
4,713,339	
748,546	
-	
-	
20,575	
-	
-	
21,427	
-	
-	
-	
-	
-	
-	
-	
-	

	
974,510	
5,000,000	
11,309,098	
728,852	
4,681,186	
732,560	
108,831	
880,516	
10,134	
222,742	
1,470,254	
361,739	
394,998	
863,036	
1,079,450	
52,054,637	
146,168	
1,411,153	

	
$	-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
553,200	
-	
-	
155,242	
6,242,174	
-	
-	

	
$	1,546,715	
8,600,000	
16,022,437	
1,477,398	
4,681,186	
732,560	
129,406	
880,516	
10,134	
244,169	
1,470,254	
914,939	
394,998	
863,036	
1,234,692	
58,296,811	
146,168	
1,411,153	

TOTAL ASSETS	$	9,676,092	$	82,429,864	$	6,950,616	$	99,056,572	

CORAL SPRINGS IMPROVEMENT DISTRICT	
BALANCE SHEET	
All Fund Types and Account Groups	

DECEMBER 31, 2019

DESCRIPTION	GENERAL	WATER & SEWER
FUND	GENERAL
FIXED ASSETS	TOTALS	
	FUND				

LIABILITIES

Accounts Payable	
Contracts Payable	
Retainage Payable	
Accrued Int Payable-2016 Series	
Accrued Wages Payable	
Accrued Vac/Sick Time Payable	
Pension Payable	
Utility Tax Payable	
Payroll Taxes Payable	
Deposits	
Deferred Revenues	
Due to Other Funds	
Net OPEB Obligation	
Bonds Payable-2016 Series	

$	5,199	
-	
-	
-	
-	
-	
-	
-	
-	
77,669	
-	
10,134	
-	
-	

$	60,000	
-	
-	
2,780	
-	
458,991	
-	
52,585	
-	
559,643	
-	
848	
109,239	
38,615,000	

$	-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	

$	65,199	
-	
-	
2,780	
-	
458,991	
-	
52,585	
-	
637,312	
-	
10,982	
109,239	
38,615,000	

TOTAL LIABILITIES	$	93,002	$	39,859,086	$	-	$	39,952,088	

FUND BALANCE / NET POSITION

Fund Balance:	
Unspendable	
Assigned	
Unassigned	
Net Position	
Investment in GF	

-	
21,427	
5,511,423	
4,050,240	
-	
-	

-	
-	
-	
-	
42,570,778	
-	

-	
-	
-	
-	
-	
6,950,616	

-	
21,427	
5,511,423	
4,050,240	
42,570,778	
6,950,616	

TOTAL FUND BALANCE/ NET ASSETS	$	9,583,090	$	42,570,778	$	6,950,616	$	59,104,484	

TOTAL LIABILITIES & FUND BALANCE	$	9,676,092	$	82,429,864	$	6,950,616	$	99,056,572	

CORAL SPRINGS IMPROVEMENT DISTRICT	
GENERAL FUND	
Statement of Revenues, Expenditures and Change in Fund Balance	
For the Period Ending December 31, 2019	

ADOPTED	PRORATED BUDGET
THRU 12/31/2019	ACTUAL 3 MONTHS
ENDING 12/31/2019	VARIANCE
FAVORABLE (UNFAVORABLE)	
BUDGET				
FY 2019-2020				

REVENUES

Assessments (Net)	(*)	
Permit Review Fees	
Interest Income	
Shared Personnel Revenue	
Miscellaneous Revenue	
FEMA Reimbursement	
Carry Forward Assigned Funds (*)	

$	3,429,399	
1,000	
20,000	
34,912	
-	
-	
420,557	

857,350	
250	
5,000	
8,732	
-	
-	
-	

$	3,105,435	
1,200	
14,824	
8,732	
-	
-	
-	

$	2,248,085	
950	
9,824	
-	
-	
-	
-	

TOTAL REVENUES	

$	3,905,868	$	871,332	$	3,130,191	$	2,258,859	

EXPENDITURES ADMINISTRATIVE

Supervisor Fees	
Salaries/Wages	
Special Pay	
FICA Taxes	
Pension Expense	
Health Insurance	
Workers Comp. Ins.	
Engineering Fees (*)	
Legal Fees (*)	
Special Consulting Services (*)	
Annual Audit (*)	
Actuarial Computation-OPEB	
Management Fees	
Telephone Expense	
Postage	
Printing & Binding	
Administrative Building Cost	
Insurance	
Legal Advertising	
Contingencies/Other Current Charges	
Paver Incentive Program	
Computer Expense/Technology	
Digital Record Management	
Office Supplies	
Dues, Licenses, Schools & Permits	
Promotional Expenses	
Capital Purchases	

 
$	7,200	
162,726	
281	
13,000	
19,527	
63,655	
620	
42,000	
84,000	
94,600	
10,600	
2,772	
59,032	
3,434	
688	
1,298	
12,360	
1,238	
2,000	
1,000	
12,500	
29,400	
1,000	
7,337	
7,875	
4,800	
-	

 
$	1,800	
43,811	
281	
3,500	
5,257	
15,914	
155	
7,000	
14,000	
15,767	
7,067	
693	
14,761	
860	
175	
326	
3,090	
310	
500	
250	
3,125	
7,350	
250	
1,831	
2,675	
1,200	
-	

 
$	1,400	
32,994	
260	
2,650	
3,990	
16,043	
117	
4,419	
9,807	
26,023	
6,200	
-	
14,761	
860	
175	
326	
3,090	
197	
1,021	
120	
-	
3,858	
-	
1,831	
2,675	
-	
-	

 
$	400	
10,817	
21	
850	
1,267	
(129)	
38	
2,581	
4,193	
(10,256)	
867	
693	
-	
-	
-	
-	
-	
113	
(521)	
130	
3,125	
3,492	
250	
-	
-	
1,200	
-	

TOTAL ADMINISTRATIVE	

$	644,943	$	151,948	$	132,817	$	19,131	

FIELD OPERATIONS

CORAL SPRINGS IMPROVEMENT DISTRICT GENERAL FUND
Statement of Revenues, Expenditures and Change in Fund Balance
For the Period Ending December 31, 2019

ADOPTED BUDGET
FY 2019-2020	PRORATED BUDGET
THRU 12/31/2019	ACTUAL 3 MONTHS
ENDING 12/31/2019	VARIANCE
FAVORABLE (UNFAVORABLE)	

Salaries and Wages	
Special Pay	
FICA Taxes	
Pension Expense	
Health Insurance	
Worker's Comp. Insurance	
Water Quality Testing	
Communications-Radios/Cellphones	
Electric	
Rentals & Leases	
Insurance	
Hurricane Irma Processing Fees	
R & M - General	
R & M - Facility	
R & M - Culvert Inspection & Cleaning	
R & M - Canal Dredging & Maintenance	
R & M - Vegetation Management	
Operating Supplies - General	
Operating Supplies - Chemicals	
Operating Supplies - Uniform	
Operating Supplies - Motor Fuels	
Dues, Licenses, Schools & Permits	
Capital Outlay-Equipment	
Capital Improvements	

 
$	286,361	
921	
21,907	
34,363	
107,813	
15,864	
3,000	
2,022	
1,458	
500	
15,290	
-	
74,250	
3,000	
119,500	
25,000	
60,000	
17,025	
120,540	
2,414	
51,705	
3,842	
27,500	
655,650	

 
$	77,097	
920	
5,898	
9,252	
26,953	
3,966	
750	
506	
365	
125	
3,823	
-	
12,375	
500	
19,917	
4,167	
10,000	
4,256	
30,135	
604	
12,926	
375	
6,875	
163,913	

 
$	68,164	
920	
5,213	
7,864	
23,335	
3,725	
-	
301	
201	
54	
2,275	
-	
3,479	
287	
-	
-	
2,200	
40	
31,706	
352	
881	
375	
-	
-	

 
$	8,933	
-	
685	
1,388	
3,618	
241	
750	
205	
164	
71	
1,548	
-	
8,896	
213	
19,917	
4,167	
7,800	
4,216	
(1,571)	
252	
12,045	
-	
6,875	
163,913	

TOTAL FIELD	

$	1,649,925	$	395,698	$	151,372	$	244,326	

TOTAL EXPENDITURES	

$	2,294,868	$	547,646	$	284,189	$	263,457	

Reserved for 1st Qtr. Operating	
Reserved for Projects & Emergencies	
Storm Damages Reserves	

361,000	
250,000	
1,000,000	

90,250	
62,500	
250,000	

-

-

-

90,250	
62,500	
250,000	

TOTAL RESERVES	

$	1,611,000	$	402,750	$	-	$	402,750	

TOTAL EXPENDITURES & RESERVES	

$	3,905,868	$	950,396	$	284,189	$	666,207	

EXCESS REVENUES OVER (UNDER)
EXPENDITURES & RESERVES	

$	-		
$	2,846,002		

FUND BALANCE BEGINNING	

		$	6,737,088		

FUND BALANCE ENDING	

		$	9,583,090		

RESERVES

(*) Not prorated figures

CORAL SPRINGS IMPROVEMENT DISTRICT	
WATER & SEWER FUND	
Statement of Revenues, Expenses and Change in Net Assets	
For the Period Ending December 31, 2019	

ADOPTED	PRORATED BUDGET
THRU 12/31/2019	ACTUAL 3 MONTHS
ENDING 12/31/2019	VARIANCE
FAVORABLE (UNFAVORABLE)	
BUDGET				
FY 2019-2020				
REVENUES

Water Revenue	
Sewer Revenue	
Standby Revenue	
Processing Fees	
Lien Information Fees	
Delinquent Fees	
Contract Utility Billing Services	
Contract HR & Payroll Services	
Facility Connection Fees	
Meter Fees	
Line Connection Fees	
Interest Income-Restricted	
Interest Income-Operations	
Rent Revenue	
Technology Sharing Revenue	
Misc. Revenues	
Renewal & Replacement (*)	
Carryforward Prior Yr. Fund Balance (*)	

$	6,467,008	
5,852,977	
3,120	
12,000	
9,000	
290,000	
62,602	
13,289	
-	
-	
-	
-	
65,000	
65,203	
15,450	
12,000	
-	
1,705,236	

1,616,752	
1,463,244	
780	
3,000	
2,250	
72,500	
15,658	
3,326	
-	
-	
-	
-	
16,250	
16,301	
3,858	
3,000	
-	
-	

$	1,624,435		$	7,683	
1,455,712		(7,532)	
780		-	
4,740		1,740	
3,800		1,550	
71,825		(675)	
15,658		-	
3,326		-	
6,960		6,960	
425		425	
300		300	
20,736		20,736	
32,259		16,009	
24,502		8,201	
3,858		-	
51,408		48,408	
-		-	
-		-	

TOTAL REVENUES	

3,216,919

$

$	14,572,885

$	3,320,724	$	103,805	

CORAL SPRINGS IMPROVEMENT DISTRICT	
WATER & SEWER FUND	
Statement of Revenues, Expenses and Change in Net Assets	
For the Period Ending December 31, 2019	

ADOPTED	PRORATED BUDGET
THRU 12/31/2019	ACTUAL 3 MONTHS
ENDING 12/31/2019	VARIANCE
FAVORABLE (UNFAVORABLE)	
BUDGET				
FY 2019-2020				

Salaries and Wages	
Special Pay (*)	
FICA Taxes	
Pension Expense	
Health Insurance	
Workers Comp. Insurance	
Unemployment Compensation	
Engineering Fees (*)	
OPEB Expense	
Trustee/Other Debt Expenses (*)	
Legal Fees (*)	
Special Consulting Services	
Travel & Per Diem (Board)	
Annual Audit (*)	
Actuarial Computation - OPEB	
Management Fees	
Telephone Expense	
Postage	
Printing & Binding	
Electric Expense	
Rentals and Leases	
Insurance	
Repair and Maintenance	
Legal Advertising	
Other Current Charges	
Merchant Fees	
Computer/Technology Expenses	
Employment Ads	
Toilet Rebate	
Office Supplies	
Dues, Licenses, Schools & Permits (*)	
Promotional Expenses (*)	
Capital Outlay (*)	

$	1,011,726	
2,534	
77,397	
121,408	
233,182	
3,423	
4,000	
33,600	
2,863	
10,720	
60,000	
86,000	
4,500	
12,150	
2,700	
88,552	
13,835	
36,600	
21,970	
12,960	
3,075	
16,520	
26,460	
4,500	
29,910	
78,520	
113,835	
13,550	
14,850	
4,000	
12,000	
14,640	
23,000	

$	272,388		$	237,673		$	34,715	
2,534		2,447		87	
20,838		15,472		5,366	
32,687		26,826		5,861	
58,296		48,898		9,398	
856		475		381	
1,000		-		1,000	
5,600		131		5,469	
716		-		716	
10,720		9,159		1,561	
10,000		5,112		4,888	
21,500		-		21,500	
1,125		-		1,125	
10,125		9,300		825	
675		-		675	
22,141		22,141		-	
3,459		3,071		388	
9,150		6,684		2,466	
5,492		2,268		3,224	
3,240		2,746		494	
769		532		237	
4,130		2,463		1,667	
6,615		3,266		3,349	
1,125		-		1,125	
7,478		6,412		1,066	
19,630		18,145		1,485	
28,459		17,019		11,440	
3,388		2,369		1,019	
3,713		2,574		1,139	
1,000		234		766	
650		650		-	
3,660		2,555		1,105	
3,129		3,129		-	

EXPENSES ADMINISTRATIVE

Total Administrative	

576,288

$

2,194,979

$

124,537

$

451,751

$

CORAL SPRINGS IMPROVEMENT DISTRICT	
WATER & SEWER FUND	
Statement of Revenues, Expenses and Change in Net Assets	
For the Period Ending December 31, 2019	

ADOPTED	PRORATED BUDGET
THRU 12/31/2019	ACTUAL 3 MONTHS
ENDING 12/31/2019	VARIANCE
FAVORABLE (UNFAVORABLE)	
BUDGET				
FY 2019-2020				

PLANT OPERATIONS 

Salaries and Wages	
Special Pay (*)	
FICA Taxes	
Pension Expense	
Health Insurance	
Workers Comp. Insurance	
OPEB Expense	
Water Quality Testing	
Telephone Expense	
Electric Expense (*)	
Rentals and Leases	
Insurance	
Repair & Maintenance-General	
Repair & Maint-Filters for Water Plant (*)	
Sludge Management - Sewer	
Office Supplies	
Operating Supplies - General	
Operating Supplies - Chemicals (*)	
Uniforms	
Motor Fuels	
Dues, Licenses, Schools & Permits (*)	
Capital Outlay (*)	
Renewal & Replacement (*)	

$	1,700,446	
2,703	
130,084	
201,000	
354,297	
93,877	
4,437	
68,475	
8,900	
698,830	
15,500	
166,630	
1,007,715	
678,290	
150,000	
3,635	
98,675	
337,995	
9,775	
99,411	
56,950	
964,000	
-	

$	457,812	
2,703	
35,023	
54,115	
88,574	
23,469	
1,109	
11,413	
2,225	
174,708	
3,875	
41,658	
251,929	
169,573	
37,500	
909	
24,669	
84,499	
2,444	
24,853	
2,953	
25,864	
-	

$	382,299		$	75,513	
2,546		157	
29,315		5,708	
41,390		12,725	
77,998		10,576	
15,253		8,216	
-		1,109	
12,206		(793)	
1,837		388	
150,285		24,423	
1,778		2,097	
28,138		13,520	
71,615		180,314	
3,524		166,049	
15,909		21,591	
514		395	
4,341		20,328	
48,889		35,610	
2,173		271	
714		24,139	
2,953		-	
25,864		-	
-		-	

TOTAL PLANT OPERATIONS	

1,521,877

$

6,851,625

$

602,336

$

919,541

$

2,858,637

$

$	11,473,351

TOTAL OPERATING EXPENSES	

$	636,912	$	123,560	
		
$	2,008,204	$	850,433	

CORAL SPRINGS IMPROVEMENT DISTRICT	
WATER & SEWER FUND	
Statement of Revenues, Expenses and Change in Net Assets	
For the Period Ending December 31, 2019	

ADOPTED	PRORATED BUDGET
THRU 12/31/2019	ACTUAL 3 MONTHS
ENDING 12/31/2019	VARIANCE
FAVORABLE (UNFAVORABLE)	
BUDGET				
FY 2019-2020				
FIELD OPERATIONS 

Salaries and Wages	
Special Pay	
FICA Taxes	
Pension Expense	
Health Insurance	
Workers Comp. Insurance	
OPEB Expense	
Water Quality Testing	
Naturescape Irrigation Service (*)	
Telephone Expense	
Electric Expense (*)	
Rent Expense	
Rent Expense - SCADA	
Insurance	
Repairs and Maintenance	
R&M Lift Stations	
R&M Generators	
Meters	
Office Supplies	
Operating Supplies - General	
Uniforms	
Motor Fuels	
Dues, Licenses, Schools & Permits (*)	
Capital Outlay (*)	
Renewal & Replacement (*)	

$	786,613	
1,405	
60,176	
94,394	
247,480	
49,556	
2,723	
1,000	
4,970	
13,950	
114,480	
9,500	
56,040	
24,000	
216,000	
168,850	
33,080	
60,680	
1,680	
57,190	
5,820	
22,860	
13,300	
381,000	
-	

$	211,780	
1,405	
16,201	
25,414	
61,870	
12,389	
681	
250	
1,243	
3,488	
28,620	
2,375	
14,010	
6,000	
54,000	
42,213	
8,270	
15,170	
420	
14,298	
1,455	
5,715	
962	
232,243	
-	

$	166,199		$	45,581	
1,299		106	
12,678		3,523	
18,960		6,454	
51,613		10,257	
8,660		3,729	
-		681	
60		190	
-		1,243	
2,867		621	
26,186		2,434	
2,900		(525)	
14,010		-	
3,661		2,339	
40,306		13,694	
22,715		19,498	
10,941		(2,671)	
2,372		12,798	
109		311	
12,273		2,025	
1,378		77	
4,520		1,195	
962		-	
232,243		-	
-		-	

TOTAL FIELD OPERATIONS	

760,472

$

2,426,747

$

RESERVES

CORAL SPRINGS IMPROVEMENT DISTRICT WATER & SEWER FUND
Statement of Revenues, Expenses and Change in Net Assets For the Period Ending December 31, 2019

ADOPTED BUDGET
FY 2019-2020	PRORATED BUDGET
THRU 12/31/2019	ACTUAL 3 MONTHS
ENDING 12/31/2019	VARIANCE
FAVORABLE (UNFAVORABLE)	

Required Reserve for R & R	

 
-

-

-

-

TOTAL OPERATING EXP & RESERVE	

 
2,858,637

$

$	11,473,351

850,433

$

2,008,204

$

AVAILABLE FOR DEBT SERVICE	

 
3,099,534

$

1,312,520

$

DEBT SERVICE

Total Debt Service	

704,442

$

2,817,758

$

-

$

704,442

$

-

294,441

294,441

1,177,758

-

410,001

410,001

1,640,000

2016 Series	

2016 Series	

Principal Interest

Excess Revenues (Expenses)	

 
281,776

608,078

TOTAL DEBT SERV & RESERVES	

 
3,099,534

1,312,520

Net Assets Beginning	

  
$	41,962,700

Net Assets Ending	

  
$	42,570,778

(*) Not prorated figures
SUMMARY OF OPERATIONS
& DEBT SERVICE COVERAGE	
	AMOUNT	
		
REVENUES	$	3,320,724	
OPERATING EXENDITURES		
Operating Expenditures-Admin	451,751	
Operating Expenditures-Plant	919,541	
Operating Expenditures-Field	636,912	
TOTAL OPERATING EXENDITURES	$	2,008,204	
Reserve Required for Future Debt Service	-	
TOTAL OPERATING EXPENDITURES & RESERVES	$	2,008,204	

AVAILABLE FOR DEBT SERVICE	
$	1,312,520	
LESS: DEBT SERVICE	704,442	
EXCESS REVENUES (EXP)	$	608,078	
	Debt Service Coverage
1.86	

CORAL SPRINGS IMPROVEMENT DISTRICT	
ASSESSMENT COLLECTIONS FOR FY 2019 - 2020	

	

DECEMBER, 2019

DATE	
ASSESSMENTS COLLECTED
(Net of all Commissions & Fees)	

10/31/2019
11/30/2019
12/31/2019	
-	
	$261,883	
	2,843,552	
TOTALS	$3,105,435	

CORAL SPRINGS IMPROVEMENT DISTRICT	
CHECK REGISTERS	
DECEMBER 2019	

FUND

CHECK DATE		CHECK No.	

AMOUNT

General Fund	12/01/2019	thru	12/31/2019	#5099	-	#5131	$121,967.27	
Total	$121,967.27	

APJOOR
••• CHECK NOS. 005099-005131

YEAR-TO•DATE ACCOUNTS PAYABLE PRE?AID/CO:�PIJTER CHECK REGISTER CSID - GENERAL FUND
BANK G CHKING GENERAL FUND

RUN 1/08/20

PAGE	1

Agenda Page 76

CHECK VENDW .....INVOICE..... ...EXPENSED TO, ..	VENDOR NAME DATE	DATE	NUMBER	YRMO FND DPT ACCT" sua

STATUS

AMOUNT

••••CHO:CK •••.• AMOUNT	"

12/03/19 01169

12/03/19 01160
12/09/19 00043
12/09/19 00023

12/09/19 00257
12/09/19 00257
12/09/19 00257

REFUND COST RECOVERY FUND REFUND TRASH BONDS

OUR LADY OF HEALTH	12,188.00	005099	
ATLANTIC ENGINEERING SERVICES	2,500.00	005100	
FLORIDA ASSOC. OF SPECIAL DISTRICTS	3,000.00	005101	
FLORIDA POWER & LIGHT CO.	64.60	005102	
GLEN HANKS CONSULTING ENGINEERS	5,468.75	005103	
GLEN HANKS CONSULTING ENGINEERS	831.25	00510!	
GLEN HANKS CONSULTING ENGINEERS	568.75	005105	

REFUND  TRASH BONDS
RENEW FASO MEMBER.FY19/20 12000 SW 1ST ST	2
121 NW  93RD  TER  PS l
600 UNIVERSITY 10/2019 ESDC OUTACK 10/2019 HARBOR INN 10/2019

12/09/19	00257	
12/09/19	00257	
12/09/19	00257	
12/09/19	00257	
12/09/19	00257	
12/09/19	00006	
12/09/19	01159	
12/09/19	01159	
12/09/19	00099	
12/09/19	00157	
12/09/19	01165	
12/12/19	01151	
12/12/19	00248	
12/12/19	00284	
12/17/19	00278	
12/17/19	00257	
12/17/19	00257	
12/17/19	00257	

CSID·GF 25\ UNIT•004 TIRES 4
CORAL RIDGE DRIVE 10/19 HOBIL-1351 UNIV 10/2019 HARBOR INN 11/2019

WASTE PRO-POMPANO

LOGAR VILLAGE 10/2019	GLEN HANKS CONSULTING ENGINEERS	BJ.75	005106	
CITY LIAISON 10/2019	GLEN HANKS CONSULTING ENGINEERS	131.25	005107	
MISC. SERVICES 10/2019	GLEN HANKS CONSULTING ENGINEERS	350.00	0051C8	
RECERTIFICATIONS 10/2019	GLEN HANKS CONSULTING ENGINEERS	87.SO	00510S	
600 UNIVERSITY 10/2019	GLEN HANKS CONSULTING ENGINEERS	87.so	005110	
BAR OIL CAP	GREEN THUMB LAWN & GARDEN LLC	40.49	005111	
MANAGEMENT FEES 10/2019	INFRAMARK, LLC	4,923.00	005112	
MANAGEMENT FEES 11/2019	INFRAMARK, LLC	4,919.00	005113	
AUDIT FY 2019	KEEFE, MCCULLOUGH & CO., LLP	4,800, 00	005114	
UNIT;Q04 & 015 SUPPLIES	PEP BOYS	108.46	005115	
COPIER LEASE "7232 12/19 COPIER READS M7232 12/19	XEROX	18.06	005116	
PARK PROPERTY 11/2019	BECKER & POLIAKOFF, P.A.	20,819.88	005117	
LEGAL SERVICES 11/2019
SUNSHINE sot
PINETREE 2St	LEWIS, LONGMAN & WALKER, P.A.	2,438.36	005118	

AUTO NATION SHARED SERV.CENTER GLEN HANKS CONSULTING ENGINEERS GLEN HANKS CONSULTING ENGINEERS GLEN HANKS CONSULTING ENGINEERS
CSIO  •	CSIO	MARTHAR

2,170.68 005119
764.30 005120
l,137. so 005121
1,137. so 005122
218.75 005123

APlOOR
CHECK NOS. 005099•0051)1

YEAR-TO-DATE ACCOUNTS PAYA3LE PREPAID/COMPUTER CHECK REGISTER CSID	GENERAL FUND
BANK G CHKING GENERAL FUND

RUN l/08/20

PAGE	2

Agenda Page 77

CHECK    VENDij  .....INVOICE.....  ...EXPENSED  TO.. .	VENDOR  NAME	STATUS DATE	DATE	NUMBER	YRMO FND DPT ACCT# SU3

OtrrBACK 11/2019	GLEN HANKS CONSULTING ENGINEERS	218.75	005124	
LOGAR VILLAGE 11/2019	GLEN HANKS CONSULTING ENGINEERS	612 50	005125	
600 UNIVERSITY 11/2019	GLEN HANKS CONSULTING ENGINEERS	2,056.25	005126	
CYPRESS RUN SHOPS 11/2019	GLEN HANKS CONSULTING ENGINEERS	491.25	005127	
CORAL RIDGE DRIVE 11/2019	GLEN HANKS CONSULTING ENGINEERS	1,093.75	005128	

12/l'I/19 00257
12/17/19 00257
12/17/19 00257
12/17/19 00257
12/17/19 00257

AMOUNT

....CHECK.....
AMOUNT	N

12/26/H 99999
12/26/19 00051

VOID CHECK	••••••INVALID VENDOR NUMBER•••••• UNIFORM RENTAL 11/19
GASOLlNE•GAS 11/19 GASOLINE-DIESEL 11/2019 SPRINT
SAM'S  CLUB-FIELD   SUP HOME DEPOT AC■OlO PUMP SUNSENT·BID AQUATIC CHEM SUNSENTINEL WORKSHOP
TIM HOUSE-CLEAN CARPET VALENTINECPR-CPR TRAINING TELEPHONE 12/19
POSTAGE 12/19
PRINT & BINDING 12/19
RENT 12/19
TECHNOLOGY SHARING 12/19
OFFICE SUPPLIES 12/19

.00 005129

12/26/19 00080

HEALTH INS •..ADMIN 12/19
HEALTH INS...FIELD 12/19

CORAL SPRINGS IMPROVEMENT DIST WS

17,653.27 005130

AMT  DUE WS 12/19/2019	CORAL SPRINGS IMPROVEMENT DIST WS
TOTAL FOR BANK G TOTAL FOR REGISTER

CSJD •·	CSID•••• MARTHAR

3 0,684.17 005131
121,967,27
121,967.27

Agenda Page 78

CORAL SPRINGS IMPROVEMENT DISTRICT	
CHECK REGISTERS	
DECEMBER 2019	

FUND

CHECK DATE		CHECK No.	

AMOUNT

Water	and Sewer	12/01/2019	thru	12/31/2019	#28447	-	#28595	$844,416.04	
Total	$844,416.04	

APJOOR
••• CHECK NOS. 028447-028595

YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COM?UTER CHECK REG!STER CSID	WATER & SEWER FUND
SANK H CHKING-ENTERPRISE

RUN 1/06/20

Agenda Page 79

12/02/19	01131	
12/02/19	01360	
12/02/19	01360	
12/02/19	01150	

CHECK    VEND#  .....INVOICE.•., .  ...EXPENSED  TO..	VENDOR  NAME DATE	DATE	NUMBER	YRMO FND DPT ACCT# SUB

POST MTRll/20/19-02/19/20 FRANCOTYP•POSTALIA, INC.

STATUS

AMOUNT	... ,CHECK.,,,,
AMOUNT	"

198.30 028447

WA 141 WWTP PLANT D
WA 163 PROD WELL 5

12/02/19	01561	
12/02/19	01562	
12/02/19	01564	
12/02/19	01609	
12/04/19	99999	
12/04/19	99999	
12/04/19	99999	
12/04/19	99999	
12/04/19	99999	
12/04/19	99999	
12/04/19	99999	
12/04/19		

OFFICE SUPPLIES MISC CALENDAR-DAVID CALENDARS·GF CALENDARS•WATER CALENDARS-WW CALENDARS·HAINT CALENDARS-FIELD CALENDAR•SUNSHINE

GLOBALTECH, INC. GLOBALTECH, INC.

OFFICE DEPOT

25,864,09 026448
3,150.00 028449

128.65 028450

PRINCIPAL  2016  SER  12/19	US BANK INTEREST  2016  SER  12/19	US BANK
LEVY LOANS PER 11-28-2019 US DEPARTMENT OF EDUCATION AWG
JOURNEYMAN ELECTRIC EXAM

136,666.6'7  028451
98,146.46 028452
258.06  028453

99999

12/04/19 01130

APPLICATION/REVIEW FEE LICENSE
VOID CHECK VOID CHECK VOID CHECK VOID CHECK VOID CHECK VOID CHECK VOID CHECK VOID CHECK
CBOD &  TSS  9090091 CBOD & TSS  9090190 CBOD &  TSS  9090191 CBOD &  TSS  9090192 CBOD & TSS 9090193 DISINFECT TEST 9090299
MONTORING WELLS 9090327 CBOD & TSS  9090404 TOTAL P  &  N  9090405 CBOD & TSS 9090406
CBOD  &  TSS 9090502
CBOD  &  TSS 9090503

VAZQUEZ, PEDRO
•••••*INVALID  VENDOR  NUMBER••••••
••••••INVALID  VENDOR NUMBER••••••
••••••INVALID  VENDOR NUMBER••••••
••••••INVALID  VENDOR NUMBER••••••
••••••INVALID  VENDOR NUMBER••••••
••••••INVALID VENDOR NUMBER••••••
••••••INVALID VENDOR NUMBER••••••
••••••INVALID  VENDOR NUMBER••••••

CSID   -----CSID	HARTHAR

185.85 028454
.00 028455
.00 028456
.00 028451
.00 028458
.00 028459
.00 028460
.00 028461
.00 028462

APJOOR
••• CHECK KOS. 028447-028595

YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER CSID - WATER & SEWER FUND
BANK H CHKING-ENTERPRISE

RUN 1/08/20

Agenda Page 80

CHECK    VEND�  .....INVOICE.....  •..EXPENSED  TO...
DATE	DATE	NUMBER	YRMO FND DPT I\CCTN SUB
MONTHLY BIICTIS 9090504 CBOD &  TSS  9090505 CBOD & TSS  9090558 CBOD & TSS 9090559
RO CONCEN 9090560
PLATE COUNT 9090562 CBOD & TSS 9090563 MONTHLY BIICTIS 9090753
HSP 10 90907�4 CBOD & TSS 9090755 HSP  10  9090756 CBOD & TSS 9090795 CBOD & TSS 9090927 CBOD & TSS 9090948 CBOD & TSS 9090949 FLUORIDE 9090561 CBOD & TSS 9100019 CBOD & TSS 9100020 CBOD & TSS 9100021 CBOD & TSS 910'0022 CBOD & TSS 9100131 HSP 2 9100171
MONTHLY  BIICTIS 9100182
DIS° INFECT  TEST  9100390

VENDOR NAME

STATUS

AMOUNT	.,..CHECK.,,.,
11.'-IOUNT	N

12 MAIN BREAK-9100391
RO CONCEN 9100392
12" MAIN BREAK 9100393 CBOD &  TSS  9100394 CBOD &  TSS  9100395 CBOD & TSS 9100539 FLUORIDE 9100540
HSP 2 9100541
CBOD & TSS 9100629 12"MAIN BREAK 9100630
HSP 2 9100631
CBOD & TSS 9100632 MONTHLY BIICTIS 9100633 CBOD &  TSS  9100634 CBOD &  TSS  9100635 CBOD &  TSS  9100636 SOUR 1 9100718
CBOO & TSS 9100719
SOUR 2 9100720
PUBLIX-T.G.GIFTCARDS-1\DM PUBLIX-T.G.GIFTCARDS-WTR PUBLIX-T.G.GIFTCARDS-WW PUBLIX-T.G.GIFTCARD-MAINT PUBLIX-T.G.GIFTCARD-FIELD PUBLIX-T.G.GIFTCARDS-GF PUBLIX-T.G.GIFTCARD-BOIIRD PUBLIX-T.G.GIFTCARD-MAIL INDEED-EMPLOY-FIELD DOLLAR TREE-MISC HOLIDAY INDEED-EMPLOY-FIELD
CSID  -----CSID	MARTHIIR

AP300R
CHECK NOS. 028447-0285i5

YEAR-TO-DATE  ACCOUNTS  PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 1/08/20 CSID	WATER & SEWER FUND
BANK H CHKING-ENTERPRISE

Agenda Page 81

CHECK   VENDn .....INVOICE •.... ...EXPENSED TO...	VENDOR NAME DATE	DATE	NUMBER	YRMO FND DPT ACCTij SUB
RUNYON'S•££ LUNCH RUNYON'S-INSURANCE LUNCH FRANCOTYP POSTAGE•REFILL FLEETIO•MONTHLY FE£ ATLAS-JOURNAL BOOKS•2 HOME DEPOT KITCHEN
PETES PLACE-LUNCH SBBC WALMART.COH COHPtrrERS 4 PUBLIX-T.G.GIFTCARD-PT CBOD &  TSS  9100750 TOTAL P & N 9100751 MONTHLY BACTIS 9100752
MONITORING WELLS 9100753
PLATE COUNT 9100754 CBOD & TSS 9100758 CBOD & TSS 9100812 SOUR 3 9100B13
CBOD & TSS 91008B6 CBOD & TSS 9100887 PAYPAL ITEM RETURNED CBOD & TSS 9100946 CBOD & TSS 91D0947 CBOD & TSS 9100948 CBOD & TSS 91D0949 CBOD & TSS 91D0950 WOLFERMANS-BASKET SOUR 5 9101018
SOUR  4 9101019
1800 FLOWERS-HOLLAND ANTHONYS-LUNCH WWTP PAYPAL·IPHONE CHARGER TAX REFUND
PIZZA Htrr-LUNCH WWTP WOLFERMANS•BASKET PAYPAL-BATTERY CHARGER PRYOR•PRYOR MEMBERSHIP
TRI..UNDERGROUND  TANK-PAR AMAZON-202D LOG BOOKS RING..HIGHLIFT REPAIRS AMAZON-SPILL PADS-GEN AMAZON-2020 LOG BOOK AMAZON-2020 LOG BOOKS ANTHONYS•MANAGERS MEETING

STATUS	AMOUNT	....CHECK.....
AMOUNT	n

ll/06/U 013$4

12/06/19 01403
12/06/19 01428

HILLCREST-CABLE FOR GEN SHIPPING
GAP INS·PTREE 11/14/2019 GAP INS•W/H 11/14/2019 GAP INS-PTREE 11/28/2019 GAP INS-W/H 11/28/2019 GAP INS-BOARD 11/30/2019
UNIT•046 DIAGNOSE TOOLS

AMERICAN EXPRESS

AMERICAN PUBLIC LIFE INSURANCE Al.ITO NATION FORD MARGATE
BLUE TARP FINANCIAL, INC. INORTHERN

19,107.69 028463

804.78 028464
90.00 028465
263.39 028466

APJOOR
CHECK NOS. 028447-028595

YEAR-TO-DATE ACCOUNTS PAYABLE  PREPAID/COMPUTER Cf.ECK REGISTER	RUN 1/08/20 CSID - WATER & SEWER FUND
BANK H CHKING ENTERPRISE

PAGE

Agenda Page 82

CHECK    VEND#  .....INVOICE.....  ...EXPENSED  TO...	VENDOR  NAME DATE	DATE	NUMBER	YRMO FND DPT ACCTij SUB

STATUS	AMOUNT

....CHECK.....
AMOUNT	ff

12/06/19 00352
12/06/19 01383
12/06/19 01452
12/06/19 00017
12/06/19 00018
12/06/19 00063

UTILITY  TAXES  11/2019	CITY OF CORAL SPRINGS
DIESEL SUPPLY LINE REPAIR CYPRESS CONSTRUCTION GROUP, LLC SANO STRAINER-REPAIR PLC	DELTA CONTROLS
OVERNIGHT SERVICE	FEOEX
INVENTORY STOCK	FEL-POMPANO BEACH,FL WW ff 125 HSP MCC ROOM-TUBE & PIPE

53, B70.22 028467
s. 320.00 028468
970.00 028469
37.04 028470
570.80 028471

12/06/19 00031

FACILITY SIGN
FACILITY SIGNS
PORT GEN 15 & 16-PART

GRAINGER, INC.

465.13  028472

506.16 028473

12/06/19 01535

PORTABLE GEN-15 & 16-PART GRAYBAR ELECTRIC CO.

12/06/19 Ol'a,56
12/06/19 01605

12/06/19 00766
12/06/19 01486

12/06/19 013!i5

12/06/19 01550
12/06/19 99999

AMMONIA
SODIUM HYDRO-MEMBRANE
BAR SCREEN BAG PARTS
MANAGEMENT FEE 10/19 COPIES 10/19 MANAGEMENT FEE 11/19 COPIES 11/19
POSTAGE 11/19
AUDIT  FY 2019
DIESEL UNLEADED
SERVICES - 12/2019 OFFICE 365 BUS PREM l YR
DUAL TRANSMITTER

HAWKINS, INC.
HUBER TECHNOLOGY INC.

INFRAMARK,LLC
KEEFE, MCCULLOUGH & co .•

LANK OIL COMPANY

OFFICESTREAM, INC. ROSEMOUNT INC.

LLP

2,275.00 028474
350.10 028475

14,891.45 028476
7,200.00  028477

5,otS.19 028478

5,364.00 028479
1,383.00 028480

12/06/19 00425

VOID CHECK	••••••INVALID  VENDOR NUMBER••••••
ADMIN-COFFEE SUPP ADMIN·INSURANCE MEETING ADMIN-BOARD MEETING WATER-COFFEE/GATORADE WATER-CLEANING SUPP
WW-COFFEE/GATORADE WW-CLEANING SUPP
MAINT-COFFEE/GATORADE MAINT-CLEANING SUPP FIELD-COFFEE/GATORADE FIELD-CLEANING SUPP FIELD-OF-CLEANING SUPP FIELD-GF-COFFEE/GATORADE

.00 028481

CSID ---·-CSID •· MARTHAR

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE ?REPAID/COMPUTER CHJ::CK Rl::GISTE:i.	RUN    1/08/20	PAO-£	s
•• •   CHECK  NOS.  028�4?-028595		CSID - WATER & SEWER FUND BANK H CHKING-ENTERPRISE
CHECK    VEND#  .....INVOICE.....  .. ,EXPENSED  TO...	VENDOR  NAME	STATUS	AMOUNT		CHECK.. DATE	DATE	NUMBER	¥RMO  FND OPT ACCT# SUB				AMOUNT	#
FIELD-PT-COFFEE SUPP FIELD-PT-CLEANING SUPP

Agenda Page 83

12/06/19 01632

FIELD-SS-COFFEE SUPP FIELD-SS-CLEJ\NING SUPP

SAM'S CLUB/SYNCHRONY BANK	463.6? 028482

12/06/19 01664
12/06/19 01264

•CLASS  c•  DISTRIBUTION	SMITH, !CARL	355, 00  028483
DISTILLED WATER	WATER BOY	4?.00  028484

12/06/19 01264

12/09/19 88886

ADMIN PHONE 12/19 FIELD  PHONE 12/19
ADMIN PHONE 12/19 WASTE PHONE 12/19 FIELD  PHONE  12/19

WINDSTREAM COM.�UNICATIONS, LLC	181.38  028485
WINDSTREAM COM.�UNICATIONS, LLC	240.52  028486

12/09/19 88888
12/09/19 88888
12/09/19 88888
12/09/19 88888
12/09/19 88888
12/09/19 88888
12/09/19 88888
12/09/19 88888
12/09/19 88888
12/09/19 88888
12/09/19 88888
12/09/19 88888
12/09/19 88888
12/09/19 88888
12/09/19 88888
12/09/19 88888
12/09/19 88888
12/09/19 88888
12/09/19 88888

500243106 LAGUNA JAVIER	JAVIER LAGUNA	260.02  02648?
20040701?  •SYMONETTE  JOHN  •JOHN SYMONETTE	6.06  028468
900471905 SPIVACK BARBARA  BARBARA/KENNETH SPIVACK	6.00  028489
?10041507  •PIPER JOSHUA/5  •JOSHUA/SHARON PIPER	57,24 0284!lO
910'176106  BIG CHOICE LLC	BIG CHOICE LLC	60.02 0284!11

510707005 KUMAR/RANI	NAVEEN KUMAR/RUBI RANI	60.02 028492	

			

				

				

?20022116 •MATHER TODD	•TODD MATHER	60.02   028493
220325208 HUMPHREY LATASH  LATASHA HU!1PHREY	60.02  028494
120387208 •SHIVELY KAREN	•KAREN SHIVELY	60.02 028495
220443305 •DULi\¥ RAJ	•RAJ DULAY	60.02 028496
520936414 •HENRY CECILIA	*CECILIA HENRY	20.04 028497
520942009 •CLASEN ELVA	•ELVA CLASEN	45.?8   028498
030499407 SCHAEFFNER RAY	RAY SCHJ\EFFNER	100.00  02B499
130782005 BHATTY TARIQ	TARIQ BHJ\TTY	666.55   028500
640205207 •DEGA BRIGETT	•BRIGETT DEGA	39.62  028501
940541205  RINCON/HERNANDE   CESAR RINCON/SONIA HERNANDEZ	155.29   028502
040564319 OLIVER BERT	BERT OLIVER	161.58 028503
040617110 WATER MARK  REAL   WATER MARK REALTY	174.95  028504
850089117 KELLER TONYA	TONYA KELLER	10.40   028515
350219804  •STRANG  KATHRYN • KATHRYN STRANG	40.00                                                                                           028506 CSID  -	·CSID	- MARTHAR

A?JOOR
••• CHECK NOS. 028447•028595

YEAR TO·DATE ACCOUNTS PAYABLE PRE?AID/COMPUTER CHECK REGISTER CSID · WATER & SEWER FUND
BANK H CHKING•ENTER?RISE

RUN 1/08/20

Agenda Page 84

CHECK    VEND�  .....INVOICE..... ...EXPENSED TO ...	VENDOR NAME DATE	DATE	NUMBER	YRMO FND DPT ACCT# SUB

STAT\JS

AMOUNT	• •••Cl-HOCK .•...

"

AMOUNT

650241812 ARANZAZU GUSTAV	GUSTAVO ARANZAZU	50.54	028507	
950529309 GHIDALESON GARY	GARY/TJIMMY GHIDALESON	165.90	028508	
160762106 •ISTVANEK GREG	•GREG ISTVANEK	14.41	028509	
370025207 RICHARDSON MART	MARTINE RICHARDSON	20.04	028510	
970671111 •BORDEN BARBARA	•BARBARA BORDEN	100.00	028511	
390024512 MONSANTO JOSE/M	JOSE/MARIA MONSANTO	48 02	028512	
790784107 •COMBS CRYSTAL	•CRYSTAL COMBS	49.52	028513	
990889402 INGLIS JIM	JIM INGLIS	6.80	028514	

12/09/19	B8888	
12/09/19	888B8	
12/09/19	88B88	
12/09/19	88888	
12/09/19	88888	
12/09/19	88888	
12/09/19	88888	
12/09/19	88888	
12/12/19	00822	
12/12/19	00005	
12/12/19	01373	

AFLAC·W/H 12/19
AFLAC PTREE 12/19	AFLAC

2,862.00 028515

12/12/19 01374

12/12/19 01578

COT SOD HYPO 581 COT SOD HYPO 42\
ADMIN DENTAL 01/20 WATER DENTAL 01/20 WW DENTAL 01/20 MAINT DENTAL 01/20 FIELD DENTAL 01/20
DENTAL..GF ADMIN(BOARDI DENTAL..GF DRAINAGE DENTAL..PINETREE
ADMIN VISION 01/20 WATER VISION 01/20 WW VISION 01/20 MAINT VISION 01/20 FIELD VISION 01/20
VISION..GF ADMIN (BOARD) VISION..GF DRAINAGE VISION..PINETREE

ALLIED UNIVERSAL CORP.

AMERITAS LIFE INSURANCE CORP-DENTAL

AMERITAS LIFE INSURANCE CORP•VISION

2,590.60 028516

4,983.68 028517

1,012.96 02851B

12/12/19 01657

INTERNET CONNECTION 12/19 BLUE STREAM
PORTABLE GEN #l·OTY l FREIGHT

156.79 028519

12/12/19 00018

12/12/19 00023

PORTABLE GEN #2·0TY l FREIGHT CREDIT·PORT GEN
PART-115 20TH DR INVENTORY STOCK-CREDIT INVENTORY STOCK
ADMIN ELECTRIC 11/19 PLT•WATER ELECTRIC 11/19

DOOSAN PORTABLE POWER

FEL•POMPANO BEACH,FL WW# 125

CSID  --•-·CSID	MARTHAR

81,652.00 028520

1,547.00 028521

APJOOR
CHECK NOS. 028447-028595

YEAR-TO  DATE ACCOUNTS PAYABLE  PREPAID/CO�i'IJTER CHECK REGISTER	RUN l/OB/20 CSID - WATER & SEWER FUND
BANK H CHKING ENTERPRISE

PAGE

Agenda Page 85

CHECK   VENOM  .....lNVOICE..... .. EXPENSED TO•••	VENDOR NAME DATE	DI\TE	NUMBER	YRMO FND DPT ACCT# SUB

STI\TUS	AMOUNT

....CHECK.....
AMOUNT	�

12/12/19  01610
12/12/19 00063

12/12/19	00514	
12/12/19	01535	
12/12/19	01660	

12/12/19	00346	
12/12/19	01093	
12/12/19	01302	
12/12/19	01459	
12/12/19	00�76	
12/12/19	01231	

12/12/19	00044	
12/12/19	01150	
12/12/19	01419	
12/12/19	01416	
12/12/19	01$71	

PLT-WASTE ELECTRIC 11/19 FIELD ELECTRIC 11/19
MISC SERVICES 10/2019 TRAFFIC SIGN
SLUDGE MGMT SEWER 11/19
SULFURIC ACID CORRISION INHlBITOR
ADMIN HEALTHIEST YOU12/19 WATER-HEALTHIEST Y0Ul2/19 WW HEALTHIEST YOU 12/19 MAINT-HEALTHIEST YOU12/19 FIELD-HEALTHIEST YOU12/19 GF ADMIN-HEALTHIEST  YOU GF DRAINAGE-HEALTHIEST PINETREE-HEALTHIEST YOU
WWTP-PI.ANT HOSES MONTHLY MAINT-DEC 19 LEGAL SERVICES 11/2019
DRUG SCREEN NEW EE/MAINT
32 FEED BEARING CLEANER
ADMIN LIFE INS 12/19 WI\TER LIFE INS  12/19 WW LIFE INS 12/19 MAINT LIFE INS 12/19 FIELD LIFE INS 12/19 LIFE INS W/H •• WS 12/19 LIFE  INS  W/H..GF  12/19
LIFE INS PINETREE-EE12/19 LIFE INS ..CSID GF ER12/19 LIFE INS.PINETREE-ER12/19
MONTHLY PLANNER-HR GIFT CARD
COPY PAPER-3 CASES-LETTER MONYHLY CALENDAR-ROBIN CORRECTION TAPE
REIMB TO $7,000 11/30/19 UTIL STMTS 11/2019
ADD'L METERED POSTAGE
PEST CONTROL ADMIN 10/19

FLORIDA POWER & LIGHT CO.
GLEN HANKS CONSULTING ENGINEERS GRAINGER, INC.
H & H LIQUID SLUDGE DISPOSAL, INC. HAWK[NS,  INC.

HEALTHIEST YOU
INDUSTRIAL HOSE & HYDRAULICS, INC. JLS  LANDSCAPE   SERVICES,   INC. LEWIS, LONGMAN & WALKER, P.A. MEDEXPRESS URGENT CARE OF BOYNTON MOTION INDUSTRIES, INC.

MUTUAL OF OMAHA

OFFICE DEPOT BUSINESS CREDIT

OFFICE DEPOT POSTMASTER GENERAL
PRIDE ENTERPRISES

58,006.66 028522
131.25 028523
41.26 028524
5,965.80 028525

6,064.51 028526

495.00 028527
396.21 028528
3,901.41 028529
3,599.56 028530
86.00 028531
148.86 028532

5,469.20 028533

122.99 028534

117.07 028535
2,465.66 028536

1,133.57 028537

CSID  ---·-CSID	MARTHAR

AP300.t
TT ♦ CHECK NOS. 029447-028595

YEAR-TO-DATE ACCOUNTS PAYA3LE ?REPAID/COMPUTER CHECK REGISTER CSID	WATER & SEWER FUND
BANK H CHKING·ENTERPRISE

RUN 1/06/20

B	Agenda Page 86

CHECK    VEND#  -----INVOICE._ ...  ...EXPENSED  TO...	VENDOR  NAME DATE	DATE	NUMBER	YRMO FND DPT ACC'l'ff SUB
PEST  CONTROL·MAINT  10/19

STATUS

AMOUNT 	CHECK..
AMOUNT	#

12/12/19 00191
12/12/19 01175

12/12/19 01564

PEST CONTROL-ADMIN 11/19 PEST CONTROL-MAINT 11/19
C/D RAS PUMP-PARTS
UNIFORMS-WATER UNIFORMS-WW UNIFORMS-MAINT
UNIFORMS-FIELD 11/27/19 UNIFORMS•GF 11/27/19 UNIFORMS-WATER
UNIFORMS-WW UNIFORMS•MAINT UNIFORMS-FIELD UNIFORMS•GF 12/04/19

SAMCO PEST SOLUTIONS SANDERS COMPANY, INC.

UNIFIRST C0RP0RATI0N

500.00  028538
675.00 028539

415.33 028540

12/12/19 00441

LEVY LOANS PER 12•12 2019 US DEPARTMENT OF EDUCATION AWG
LAB CHEMICALS LAB CHEMICALS

259. 06 028541

12/12/19 01529
12/12/19 01264
12/12/19 01264

12/12/19 01011

LAB EQUIPMENT FREIGHT
TRASH SERVICES-11/2019
FRONT GATE PHONE  12/19
ADMIN PHONE 12/19 FIELD PHONE 12/19
COPIER READS #7 935P 11/19 COPIER LEASE #7B35PT11/19 COPIER READS #7835PT11/19

USA BLUEBOOK WASTE PRO-POMPANO
WINDSTREAM COMMUNICATIONS, LLC WINDSTREAM COMMUNICATIONS, LLC

l,005.62  028542
519.60 028543
83.80 028544

135.63 028545

199.22 02B546

12/16/19 99999

COPIER READS #7535P 11/19 XEROX CORPORATION

12/16/19 99999
12/16/19 00033

VOID CHECK
VOID CHECK PLANT D PARTS
DIESEL TANK-CONCRETE METAL BUCKET GRID SUPPLIES
LS ff4-CONDUITS
VALVE BOX MOUNTING-CONCRE DISCOUNT
HSP BLDG-PARTS MAINT SHOP-SUPPLIES TOOLS
TOOLS
ADMIN BLDG-TILE PLANT D-PARTS SUPPLIES

••••••INVALID  VENDOR  NUMBER••••••
••••••INVALID  VENDOR  NUMBER••••••

.00 028547
.00 028548

CSID  -----CSID	MARTHAR

AP300R
••• CHECK NOS. 028447•028595

YEAR TO•DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER CSID · WATER & SEWER FUND
BANK H CHKING•ENTERPRISE

RUN l/OB/20

PAGE

Agenda Page 87

CHECK   VEND#  .....INVOICE..... ...EXPENSED TO,,,	VENDOR NAME DATE	DATE	NUMBER	YRMO FNO OPT ACCT!! SUB
MANHOLE REPAIR-SUPPLIES ADMIN BLDG KITCHEN SUPPLY PLC #4-WWTP
ADMIN BLDG-KITCHEN SUPPLY NEW EMPLOY-SUPPLIES
PLC #4-WWTP
ADMIN BLDG-KITCHEN SUPPLY EMERGENCY LIGHTS
AOMIN BLDG KITCHEN SUPPLY AOMIN BLDG-KITCHEN SUPPLY SHOP SUPPLIES
EMERGENCY LIGHTS STREET POLES CONCRETE STREET POLES·PAINT MISC PARTS

STATUS

AMOUNT

....CHECK.....
AMOUNT	#

STREET POLES-SUPPLIES

HOME DEPOT CREDIT SERVICES

2,765.55 028549

12/17/19 00005

12/17/19 01403
12/17/19 01492
12/17/19 01256

12/17/19 01452
12/17/19 0151S
12/17/19 01535

12/17/19 00346
12/17/19 01093
12/17/19 01345
12/17/19 00683

12/17/19 005S1
12/17/19 00351

12/17/19 00155

SUPPLIES

sat

sa,

COT-SOD HYPO COT-SOD HYPO
UNIT•045 REPAIRS BARRICADES
500
SOD
NEW TRANSMITTER ASPHALT
AMMONIA FIAJORIOE
CAM LOCKS
MAINTAIN CANAL BANK PVC ADAPTER
SVC AGREEMENT GEN•OTY 2 SVC AGREEMENT GEN-QTY 3 SVC AGREEMENT GEN-QTY 8
PLANT E -SUMP PUMP
CREDIT-RAINSUIT FIRST AID REFILLS
ADMIN SPRINT 12/19
PLANT-WATER SPRINT 12/19 PLANT-WASTE SPRINT 12/19 PLANT•MAINT SPRINT 12/19

ALLIED UNIVERSAL CORP. AUTO NATION FORD MARGATE BOB'S BARRICADES, INC.
CORAL SPRINGS NURSERY, INC. DELTA CONTROLS
HARDRIVES ASPHALT COMPANY

HAWKINS, INC.
INDUSTRIAL HOSE & HYDRAULICS, INC. JLS  LANDSCAPE  SERVICES,  INC. LEHMAN PIPE & SUPPLY, INC.

OK GENERATORS
RICE PUMP & MOTOR INC

RITZ SAFETY EQUIPMENT, LLC

CSID ·····CSID-··· MARTHAR

2,514.40 028550
1,283.32 028551
407 .so 028552

791.00 028553
2,247.00 028554
13B.25 028555

1,500.00 028556
31.09 028557
700.00 028558
71.23 028559

1,835.00 028560
412.15 028561

30.20 028562

APJOOR
CHECK NOS. 028447-02B595

YEAR ·TO-OATE ACCOUNTS PAYABLE ?REPAID/COMPUTER  CHECK REGISTER	RUN l/OB/20 CSID	WATER & SEWER FUND
BANK H CHKING ENTERPRISE

Agenda Page 88

CHECK VEND# DATE

.....INVOICE.....   ...EXPENSED    TO.	VENDOR NAME DATE	NUMBER	YRMO FND DPT ACCT#

SUB

FIELD SPRINT 12/19

STATUS	AMOUNT	....CHECK.....
AMOUNT	#

12/17/19 01510
12/17/19 00782
12/17/19 01290
12/17/19 01175

12/18/19 00944
12/20/19 01429
12/20/19 01429
12/20/19 01231

SPRINT 12/19 DUE SUNSHINE SPRINT 12/19 DUE CSID GF
UNITo047 REPAIRS LOCATE TICKETS-11/19 TRIO LS #4
UNIFORMS-WATER UNIFORMS•WW UNIFORMS-MAINT UNIFORMS FIELD
UNIFORMS-GF 12/11/19
CCR POSTAGE•CSID CYCLE 2 4FVGHBCB8LU496600
4FVGMBCB5LU496S99
ACHIN LIFE INS 01/20 WATER LIFE INS 01/20 WW LIFE INS 01/20 MAINT LIFE INS 01/20 FIELD LIFE INS 01/20 LIFE  INS  W/H..WS  01/20 LIFE  INS  W/H..GF  01/20
LIFE INS PINETREE-EEOl/20 LIFE INS•.CSID-GF EROl/20

SPRINT STROBES·R•US INC
SUNSHINE STATE ONE CALL OF FLA. TRIO DEVELOPMENT CORPORATION

UNIFIRST CORPORATION US POSTMASTER BROWARD TAG AGENCY BROWARD TAG AGENCY

1,483.00 028563
534.35 028564
234.16  028565
150,591.22 028566

210.25 028567
712.77 028568
138. 40 028569
138 • 40 02BS'III

5,617.97 02e5n

12/20/19 OU7S

LIFE INS.PINETREE•EROl/20 M\ITUAL OF OMAHA
UNIFORMS•WATER UNIFORMS-WW UNIFORMS·MAINT

12/23/19 00944

UNIFORMS-FIELD UNIFORMS-GF 12/18/19

UNIFIRST CORPORATION

238.08 028572

12/23/19 00944
12/26/19 01135
12/26/19 01089
12/26/19 01403
12/26/19 00S71
12/26/19 012S6
12/26/19 0147!1

POSTAGE-STONEYBROOK 12/19 US POSTMASTER POSTAGE-CSID CYCLEJ 12/19 US POSTMASTER
SCADA CORRECTIONS	ADS ENGINEERING, PLLC PLANT PHONE WATER 12/2019 AT & T
UNITa045  REPAIRS	A\ITO NATION FORD MARGATE
BLOWER OIL	BARNEY'S PUMP, INC.
SOD	CORAL SPRINGS NURSERY, INC.
LOCATES		CRAIG A .SMITH & ASSOCIATES CSID -----CSID •· MARTHAR

190.84 028573
845.72 0285'74
550.00 0285'75
69.39 028576
1,'755.14 0285'77
840.00 0285'78
195.00 028579
525.00 028580

APJOOR
•+• CHECK �OS. 028447-028595

YEAR-TO-DATE ACCOU�'TS PAVABLE PREPAID/CO�PUTER Cf.ECK REGISTER CSID - WATER & SEWER FUND
BANK H CHKING ENTERPRISE

RUN 1/0B/20

PAGE 11

Agenda Page 89

CHECK    VEND#  .....INVOICE.....  .. .EXPENSED  TO...	VENDOR  NAME	STATUS

AMOUl-lT

....CHECK.....

DATE 12/26/19 01327

DATE	NUMBER	YRMO FND DPT ACCTII SUB

CENTRAL SITE

AMOUNT	II

12/26/19 01452

12/26/19 01599
12/26/19 00018

12/26/19 00583
12/26/19 01423

12/26/19 00179
12/26/19 01535

12/26/19 01623
12/26/19 01093
12/26/19 01150
12/26/19 00683

12/26/19 01650
12/26/19 01175

12/26/19 01564

LIFT STATION
PLANT C
NEW PLC GEN FUEL PANEL AMMONIA PUMPS-REPAIRS
JAN-D�C 2020 TOP HEALTH W\NHOLE-PARTS
VALVES
FDEP PERMIT WA # 168
ADMIN•HEALTH INS 01/2020 WATER HEALTH INS 01/2020 WW-HEALTH INS 01/2020 MAINT.. HEALTH INS 01/2020 FIELD HEALTH INS 01/2020 HEALTH INS...GF 01/2020 HEALTH INS...GF FIELD
DUE FROM DR SHANK 01/2020 HEALTH INS-PINETREE 01/20
SERVICE AGREEMENTS
ANTI•SCALANT AMMONIA
SODIUM HYDROXIDE
AUSTRALIAN TREE REMOVAL WHITE FLY APPLICATION TIME CARD RIBBON-4
GENERATOR 4-0IL CHANGE GEN #6-REPAIRS
PLUMBER REPAIR
UNIFORMS WATER UNIFORMS-WW UNIFORMS-MAINT UNIFORMS-FIELD
UNIFORMS-GF 12/25/19

DATA FLOW SYSTEMS,INC

DELTA CONTROI..S EBIX, INC.
FEL-POMPANO BEACH,FL WW # 12S FLORIDA DEPT. OF ENVIRONMENTAL

FLORIDA BLUE HACH COMPANY

HAWKINS,  INC. JLS TREE SERVICE
JLS LANDSCAPE SERVICES, INC.
OFFICE DEPOT

OK GENERATORS SHAWN & SONS

UNIFIRST CORPORATION

4,670.00 028581

2, 280.00 028582
461.40 028583

664.40 028584
900.00 0285115

65,453.19 028586
4,119.26 0285B7

6,277.68 028588
1,200.00 028589
1,900.00 028590
69 ,40 028591

1,876.24 0285!12
145.00 028593

210.25 02859-1

LEVY LOANS PER 12-26&2019 US DEPARTMENT OF EDUCATION AWG
TOTAL FOR BANK H TOTAL FOR REGISTER
CSID  ••·--CSID	MARTHAR

258.06 028595
844,416.04
844, 416.04

Agenda Page 90

Seventh Order of Business

Florida Technical CAognensdualtPaangtes9,1LLC 533 East Ocean Avenue, Suite 02 Boynton Beach, FL 33435
Tel 954-914-8488
jbarton@fltechinc.com

SENT VIA E-MAIL: David McIntosh [mailto:davidm@fladistricts.com]	January 13, 2020 David McIntosh
Director of Utilities
Coral Springs Improvement District 10300 NW 11th Manor
Coral Springs, Florida 33071

Subject:	GIS Data Management Training and Support Services FTC Proposal No. P20.001

Dear Mr. McIntosh:

Florida Technical Consultants (FTC) is pleased for the opportunity to submit this Proposal for Professional Services to assist you in growing a utilities-based asset management system to assist managing your water operations. The work will encompass both inside and outside the plant facilities. The services will  be  performed in accordance with the attached contract between FTC and The City of Cooper City.

Project Description

Since the initial setup the software has been updated and improved. This CSID data and Online Interface need to be updated to take advantage of software improvements. The licenses can be adjusted to give access to more users for system.

FTC will:

Update GIS Data Sets into New Standard Model
Compile all data
Migrate to standard geodatabase
Maintain the data for the current year
Post updates on a scheduled basis

Configure Online Interface
Update the Online interface
Adjust licenses to maximize the number of users
Modify field point tracker to accommodate additional facilities
Modify other layers as requested for use in Desktop
Create management dashboards

Applications:
Hydrant maintenance application
Valve turning and tracking application
Other applications as directed by staff

Plant
Collect and catalog existing record drawing sand CAD files
Create base GIS layer of facilities inside plant
Provide a technical memo comprised of a needs assessment for competing the plant facilities

Training
Train staff in Online, Desktop and User Interface

Deliverables

FTC will provide CSID and monthly project status report outlining the activities completed and objectives for future activities. All data and applications will be stored at CSID. A technical memo of the plant needs assessment.

Assumptions

The CSID will provide IT to support ArcGIS Licenses and Installation.
The CSID will provide access to all relevant utility drawings, plans and background information.
The CSID will provide access to staff necessary to review the atlas and provide feedback.

Fees and Schedule

The following is a schedule of positions, rates and estimated level of involvement.

Task	Project Manager	Project Engineer	Project GIS Analyst	
Fees	
	$140 / hr	$120 / hr	$115 / hr		
					
Annual GIS Data Maintenance	16	64	108	$22,340	
Create Plant Base Layer	16	16	94	$14,970	
					
Total Hours	32	80	202	$37,310	

The total for services will not exceed $37,310 without additional authorizations from CSID. All services will be on an hourly basis. The training schedule will be defined by the CSID. The CSID will be billed monthly according to the services and deliverables provided.

If approved, please sign this proposal in the area provided below. Should you have any questions, please do not hesitate to contact me at my office at (954) 954-8488 or send me an electronic message at jbarton@fltechinc.com.

Respectfully submitted,

Total:  _ 	

Florida Technical Consultants James Barton, P.E.
President

Approved by Coral Springs Improvement District:

 	_ 		 		_	 (Print Name)				(Date)

 	_	 (Signature)

FTC	January 13, 2020
CSID GIS Services	Page 2 of 2	www.fltechinc.com

Eighth Order of Business

Agenda Page 94

DEVELOPMENT CORPORATION

December 10, 2019
Coral Springs Improvement District Attn: Curt Dwiggins
10300 NW 11th Manor Coral Springs, FL 33071
Re: CSID LS 4
Dear Mr. Dwiggins,

1 701 N.W. 22nd Court Pompano Beach, Florida 33069
(954) 971-2288
Fax (954) 971-0030

All elements of the repair work on lift station 4 have been completed. No additional invoices will be submitted for this project. Can you please close out the purchase order?
Please find the following cost summary:

Signed Agreement 10/21/19	$ 159,326.52	
Invoice #IN003333 dated 12/10/19	$ 150,591.22	
Under Budget	$	8,735.30	

Thank you for the opportunity to work for you and if we can provide you with anything further please do not hesitate to call.

Seo	ristie
Trio Development Corp.

Ninth Order of Business

AMENDMENT 1 TO WORK AUTHORIZATION 165
Globaltech No. 151203

Pursuant to the provisions contained in the "Contract for Professional Engineering Consulting and Design-Build Services on a Continuing Contract Basis " between the CORAL SPRINGS IMPROVEMENT DISTRICT, hereinafter referred to as "OWNER", and Globaltech, Inc., hereinafter referred to as "FIRM", dated July 1, 2012 (hereinafter referred to as "AGREEMENT"), this Work Authorization authorizes the FIRM to provide services under the terms and conditions set forth herein and in the AGREEMENT, which is incorporated herein by reference as though set forth in full.

The OWNER desires design-build services related to the Site 13 – Canal Bank Restoration, hereinafter referred to as the “Specific Project”.

Section 1 – Terms
NO CHANGE.

Section 2 – Scope of Work
Amendment 1 is reimbursing funds for unspent allowance of $6,977.55.

Section 3 – Location
NO CHANGE.

Section 4 – Deliverables
NO CHANGE.

Section 5 – Time of Performance
NO CHANGE.

Section 6 – Method and Amount of Compensation
This Amendment No. 1 to Work Authorization 165 decreases the $45,457.00 contract value by $-6,977.55, to a new final contract amount of $38,479.45.

Allowance	
Task 3 - Culvert Repair	$1,227.55	
Task 4 - Tree Removal	$5,750.00	
Total	$6,977.55	

Section 7 – Application for Progress Payment
NO CHANGE.

Section 8 – Responsibilities
NO CHANGE.

Section 9 – Insurance
NO CHANGE.

Section 10 – Level of Service
NO CHANGE.

Section 11 – Indemnification
NO CHANGE.

IN WITNESS WHEREOF, this Amendment to a Work Authorization, consisting of three (3) pages has been caused fully executed on behalf of the FIRM by its duly authorized officer, and the OWNER has the same to be duly name and in its behalf, effective as of the date herein above written.

Signature of Witness

Printed name of Witness	CORAL SPRINGS IMPROVEMENT DISTRICT

Signature of President

Printed Name of President

Date
Approved as to form and legality

District Counsel	
State of Florida County of Palm Beach

The foregoing instrument was acknowledged before me on this

10th day of January 10, 2020 by

Troy L. Lyn
who is personally known to me OR produced 	as identification.

Signature of Notary	FIRM

Globaltech, Inc. Company

Signature
Troy L. Lyn, Executive Vice President Name and Title (typed or printed)

January 10, 2020 Date