Coral Springs Improvement District

Agenda January 24, 2022

Coral Springs Improvement District
January 14, 2022 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 Monday, January 24, 2022, at 4:00 p.m. at the District Offices, 10300 NW 11th Manor, Coral Springs, Florida. In order to comply with CDC guidelines on social distancing due to Covid- 19, members of the public can attend via conference call by dialing 1-646-838-1601, meeting ID 344075276#. Following is the advance agenda for the meeting.

Call to Order
Approval of the Minutes of the December 20, 2021 Meeting
Audience Comments
Acceptance of Financial Audit for Fiscal Year 2021
Financials for December 2021
Consideration of Encroachment Agreements
8542 NW 7th Street
1188 NW 117th Way
Consideration of Permits
Request to Extend Permits 2019-4 and 2019-4A (Logar Village)
Permit 2021-4, SR 869/West Atlantic Boulevard
Permit 2022-1, 651 N. University Drive
Permit 2022-2, 9750 W. Atlantic Boulevard
Consideration of a Supplemental Agreement to the Contract with Quest for Management and Operating Services for the Proposed Social Media Platforms through December 2021
Consideration of Work Authorization #201 for Site 15 Bank Assessment & Design for a total Cost of $113,436
Engineer’s Report
Staff Reports
Manager – Ken Cassel
Department Reports
Operations – David McIntosh
Utilities Update – Joe Stephens
Utility Billing Customer Service Report – Dave Berringer
Water – Christian McShea
Wastewater – Tom Kedrierski
Stormwater – Shawn Frankenhauser
Field – Curt Dwiggins
Maintenance Report – Pedro Vasquez
Human Resources – Jan Zilmer
Motion to Accept Department Reports

Coral Springs Improvement District
Attorney
Supervisors’ Requests
Adjournment

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

Second Order of Business

MINUTES OF MEETING CORAL SPRINGS IMPROVEMENT DISTRICT

The regular meeting of the Board of Supervisors of the Coral Springs Improvement District was held Monday, December 20, 2021 at 4:00 p.m. at the District Office at 10300 NW 11th Manor, Coral Springs, Florida.

Present and constituting a quorum were:

Martin Shank	President
Len Okyn	Vice President
Chuck Sierra	Secretary

Also present were:

Ken Cassel	District Manager
Seth Behn	District Attorney
David McIntosh	Director of Operations
Joe Stephens	Director of Utilities (Via Telephone)
Marta Rubio	Director of Finance and Accounting
Jan Zilmer	Human Resources (Via Telephone)
Rick Olson	District Engineer
Shawn Frankenhauser	Stormwater Department (Via Telephone)
Curt Dwiggins	Field Department (Via Telephone)
Christian McShea	Water Department (Via Telephone)
Mike Hosein	Wastewater Department (Via Telephone)
David Berringer	Utility Billing and Customer Service
Pedro Vazquez	Maintenance Department (Via Telephone)

The following is a summary of the discussions and actions taken.

FIRST ORDER OF BUSINESS	Call to Order
Mr. Cassel called the meeting to order at 4:00 p.m. and called the roll.

SECOND ORDER OF BUSINESS	Approval of the Minutes of the
November 15, 2021 Meeting
There being no questions or comments,

On MOTION by Mr. Okyn seconded by Mr. Sierra with all in favor, the minutes of the November 15, 2021 meeting were approved.

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

FOURTH ORDER OF BUSINESS	Financials for November 2021
Ms. Rubio reported the following:
The District has collected 78% of the assessments to date.
The District has already spent 60% of what was budgeted for the purchase of aquatic chemicals. Mr. Frankenhauser explained due to supply issues impacted by the pandemic, they purchased the chemicals now instead of in May of 2022.

On MOTION by Mr. Okyn seconded by Mr. Sierra with all in favor the November 2021 financials were approved.

FIFTH ORDER OF BUSINESS	Consideration of Amendment to
Shenandoah Contract 2016-01 to Allow for an Additional Larger Tank During the 2021/2022 Contract Period
Mr. Hosein reviewed the amendment to the Shenandoah contract.

On MOTION by Mr. Okyn seconded by Mr. Sierra with all in favor the amendment to the Shenandoah contract 2016-01 to allow for an additional larger tank during the 2021/2022 contract period was approved.

SIXTH ORDER OF BUSINESS	Consideration of a Request by Staff for
Board Approval of a Contract with Waco Filters Corp for the Purchase of Cartridge Filters, Piggybacking Off the Terms of the Contract with Palm Beach County Including any Renewals or Extensions
The contract with Waco Filters Corp was reviewed.

On MOTION by Mr. Okyn seconded by Mr. Sierra with all in favor the contract with Waco Filters Corp for the purchase of cartridge filters, piggybacking off the terms of the contract with Palm Beach County, including any renewals or extensions, was approved.

SEVENTH ORDER OF BUSINESS	Consideration of Staff Request to Ratify
Change Order #1 to the Envirowaste Contract (Staff Agreed to the Change Order due to the Urgent Nature of Work. The Change Order Entails Installing Three Liners in Basin 16 to Resolve the Misalignments and Sinkholes. Envirowaste was Already Mobilized in the Area.)
Mr. Dwiggins provided an overview of the change order to be ratified.

On MOTION by Mr. Okyn seconded by Mr. Sierra with all in favor Change Order #1 to the Envirowaste contract was ratified.

EIGHTH ORDER OF BUSINESS	Consideration of Request by Staff for
Board Approval of a Contract with Water Systems Optimization (WSO) to Conduct a Water Loss Control Master Plan for the District in the Amount of
$132,640, Piggybacking Off the Metropolitan Government of Nashville and Davidson County Contract for Leak Detection Program
Discussion ensued regarding the possibility of splitting the costs in two parts by approving the leak detection first.

On MOTION by Mr. Sierra seconded by Mr. Okyn with all in favor contracting Water Systems Optimization to perform leak detection was approved at a cost not to exceed $45,000.

NINTH ORDER OF BUSINESS	Consideration of Work Authorizations
Work Authorization #194 for House Bill 53 Needs Assessment for a Total Cost of $19,888
Mr. Olson reviewed the work associated with Work Authorization #194, which is for a report required under House Bill 53.

On MOTION by Mr. Okyn seconded by Mr. Sierra with all in favor Work Authorization #194 for House Bill 53 needs assessment was approved for a total cost of $19,888.

Work Authorization #198 for Site 7 Canal Bank Stabilization Design and Site 8 Canal Bank Stabilization Design and Construction for Total Cost of $422,552
Mr. Olson reviewed the work associated with Work Authorization #198.

On MOTION by Mr. Sierra seconded by Mr. Okyn with all in favor Work Authorization #198 for Site 7 canal bank stabilization design and Site 8 canal bank stabilization design and construction was approved at a total cost of $422,552.

Work Authorization #199 for Pump Stations 1&2 – LP Gas Tank Replacement for a Total Cost of $108,971
Dr. Shank questioned why sales tax is included in the costs. Mr. Olson explained it is because they are subcontracting with Sungas Petroleum Services.

On MOTION by Mr. Sierra seconded by Mr. Okyn with all in favor Work Authorization #199 for Pump Stations 1&2-LP gas tank replacement was approved at a total cost of $108,971.

Work Authorization #200 for Pump Stations 1&2 – Trash Rack Bracket Replacement for a Total Cost of $108,593
Mr. Frankenhauser explained the need to replace the brackets on the pump stations.

On MOTION by Mr. Sierra seconded by Mr. Okyn with all in favor Work Authorization #200 for Pump Stations 1&2 trash rack bracket replacement was approved at a total cost of
$108,593.

TENTH ORDER OF BUSINESS	Engineer's Report
Mr. Olson reviewed his report, a copy of which is attached hereto and made a part of the public record.

ELEVENTH ORDER OF BUSINESS	Staff Reports
Manager - Ken Cassel
Mr. Cassel stated he has not heard back from the City of Coral Springs. He expects to hear from them after the new year.

Department Reports
Operations – David McIntosh
Mr. McIntosh reported the following:
They have been working with Quest to prepare for the referendum as well as looking at mission and vision statements. Last week they looked at options for a new CSID logo. They are also looking at social media policies.
They are working with C3 on a new cybersecurity policy.

Utilities Update – Joe Stephens
Mr. Stephens reported he has been working on grants with RMPK and Broward County Emergency Division to get the District’s projects on the LMS list.

Utility Billing Customer Service Report – Dave Berringer
Mr. Berringer reviewed his report, a copy of which is attached hereto and made part of the public record.

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

Wastewater – Mike Hosein
Mr. Hosein reviewed his report, a copy of which is attached hereto and made part of the public record.
Stormwater – Shawn Frankenhauser
Mr. Frankenhauser reviewed his report, a copy of which is attached hereto and made part of the public record.

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
Mr. Vasquez reviewed his report, a copy of which is attached hereto and made part of the public record.

Human Resources – Jan Zilmer
Mr. Zilmer reported December 22, 2021 is the last payroll for the year. He reminded managers to make sure the times submitted are correct.

Motion to Accept Department Reports

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

Attorney
Mr. Behn discussed a case involving a Chapter 298 drainage district in Martin County regarding assessments challenged by the water improvement district.

SEVENTEENTH ORDER OF BUSINESS	Supervisors’ Requests
The Board wished everyone Happy Holidays.

EIGHTEENTH ORDER OF BUSINESS	Adjournment
There being no further business,

On MOTION by Mr. Okyn seconded by Mr. Sierra with all in favor the meeting was adjourned.

Kenneth Cassel	Dr. Martin Shank
Assistant Secretary	President

Fourth Order of Business

Keete$3
McCullough
CPA's + Trusted Advisors

 Table of Contents	
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

Table of Contents
 (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	37-40
Independent Accountant’s Report on Compliance with Section 218.415, Florida Statutes	41

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, 2021, 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.

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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, 2021, 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.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated January 11, 2022 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 11, 2022

Agenda Page 18

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, 2021:

The District’s total assets and deferred outflows of resources exceeded total liabilities by $ 59,714,871 (net position), of which $ 32,969,337 was unrestricted.

Governmental activities revenues totaled $ 3,829,200, including assessments of $ 3,615,676 and intergovernmental income of $ 143,754, while governmental activities expenses totaled $ 1,665,585. Business- type revenues totaled $ 14,217,300, including charges for services of
$ 14,120,371 and interest income of $ 45,758. Business-type expenses totaled $ 14,410,033.

At September 30, 2021, the General Fund reported a fund balance of
$ 10,988,324, of which $ 1,735,324 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.

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.

September 30, 2021

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, 2021 and 2020:

Coral Springs Improvement District Statements of Net Position

Governmental Activities

 	2021		 	2020		Business-Type Activities

 	2021		 	2020		Total Primary Government

 	2021		 	2020		
Current and other assets Restricted assets
Capital assets (net)	$	11,103,028
-
 	7,659,699  	$	9,578,072
-
 	7,107,234  	$	22,853,323
4,591,530
 	49,774,305  	$	21,067,786
4,591,837
      53,255,303  	$	33,956,351
4,591,530
 	57,434,004  	$	30,645,858
4,591,837
      60,362,537  	
Total assets	 	18,762,727  	      16,685,306  	 	77,219,158  	      78,914,926  	 	95,981,885  	      95,600,232  	
Total deferred outflows of resources	
 	-		
 	-		
 	1,225,212  	
 	1,347,733  	
 	1,225,212  	
 	1,347,733  	
Current liabilities Noncurrent liabilities	149,942
 	72,745  	234,976
 	73,905  	3,338,726
 	33,930,813  	3,249,266
      35,645,829  	3,488,668
 	34,003,558  	3,484,242
      35,719,734  	
Total liabilities	 	222,687  	 	308,881  	 	37,269,539  	      38,895,095  	 	37,492,226  	      39,203,976  	
Net position:
Net investments in capital assets
Restricted Unrestricted	

7,659,699
-
 	10,880,341  	

7,107,234
-
 	9,269,191  	

14,494,305
4,591,530
 	22,088,996  	

16,280,303
4,591,837
      20,495,424  	

22,154,004
4,591,530
 	32,969,337  	

23,387,537
4,591,837
      29,764,615  	
Total net position	$	18,540,040  	$        16,376,425  	$	41,174,831  	$        41,367,564  	$	59,714,871  	$        57,743,989  	

Governmental and Business-Type Activities:	Governmental activities increased the District’s net position by $ 2,163,615, while business-type activities decreased the District’s net position by
$ 192,733, as reflected in the table below:

Coral Springs Improvement District Statements of Activities

Governmental Activities	Business-Type Activities	Total Primary Government
 	 	
 	2021		 	2020		 	2021		 	2020		 	2021		 	2020	
Revenues:
Charges for services
Taxes:	$	7,800	$	4,600	$	14,120,371	$	13,130,911	$	14,128,171	$	13,135,511	
Assessments	3,615,676	3,445,469	-	-	3,615,676	3,445,469	
Other	 	35,960  	 	37,578  	 	51,171  	 	71,101  	 	87,131  	 	108,679  	
Total revenues	 	3,659,436  	 	3,487,647  	 	14,171,542  	      13,202,012  	 	17,830,978  	      16,689,659  	
Expenses:
General government	474,463	801,633	-	-	474,463	801,633	
Physical environment	797,952	758,827	-	-	797,952	758,827	
Water and sewer	-	-	8,454,245	7,616,219	8,454,245	7,616,219	
Interest expense	-	-	1,233,026	1,283,605	1,233,026	1,283,605	
Provision for depreciation	 	393,170  	 	360,897  	 	4,722,762  	 	4,644,596  	 	5,115,932  	 	5,005,493  	
Total expenses	 	1,665,585  	 	1,921,357  	 	14,410,033  	      13,544,420  	 	16,075,618  	      15,465,777  	
Change in net position before other income
(expense)	

 	1,993,851  	

 	1,566,290  	

 	(238,491)	

 	(342,408)	

 	1,755,360  	

 	1,223,882  	

Coral Springs Improvement District Statements of Activities
(continued)	
	Governmental Activities	Business-Type Activities	Total Primary Government	
	 	2021		 	2020		 	2021		 	2020		 	2021		 	2020		
Other income (expense): Grant revenue Interest income	
143,754
 	26,010  	
967,596
 	93,371  	
-
 	45,758  	
-
 	252,583  	
143,754
 	71,768  	
967,596
 	345,954  	
Total other income							
(expense)	 	169,764  	 	1,060,967  	 	45,758  	 	252,583  	 	215,522  	 	1,313,550  	
Change in net position	2,163,615	2,627,257	(192,733)	(89,825)	1,970,882	2,537,432	
Net position, beginning							
of the year	 	16,376,425  	      13,749,168  	 	41,367,564  	      41,457,389  	 	57,743,989  	      55,206,557  	
Net position,							
end of the year	$	18,540,040  	$        16,376,425  	$	41,174,831  	$        41,367,564  	$	59,714,871  	$        57,743,989  	

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 $ 10,988,324.
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, 2021 amounts to $ 7,659,699 and $ 49,774,305, 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 $ 35,280,000.

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.

The District experienced a favorable variance in revenues compared to the General Fund budget in the amount of $ 191,344. The District also experienced a favorable variance in expenditures compared to the General Fund budget in the amount of $ 308,811.

Economic Factors and Next Year’s Budgets

The 2022 General Fund’s budgeted expenditures increased by approximately $ 5.1 million. The increase in expenditures reflects capital improvements budgeted for canal bank restoration, canal bank assessments, right-of-way clearing, and LP fuel tank storage capacity increase.

The District’s proactive plan to minimize the impact of future hurricane loss included passing a resolution in 2018 to allow for the collection a $ 1 million assessment each year since 2019 for three years for the Storm Damage reserve. The $ 3 million that was collected will be used in 2022 towards the right-of-way clearings. Clearing of the right of ways will alleviate the need to maintain the reserve fund.

The 2022 Water and Sewer Funds’ budgeted expenses increased by approximately 4.7%. A rate lower than the annual inflation rate for the United States of 6.8% according to the U.S Labor Department, data published on December 10 (the highest since June 1982). The new budget included the rehab of a lift station, purchase of portable generator, sewer lining spot repairs, lift stations camera work, and storage shed for generators.

Cybersecurity is a major concern among Government entities; the District is responding to this issue by outsourcing consulting services and increasing the budget to cover the expenses, in addition to $ 10,000 Grant awarded from Egis Insurance to support this new project.

The District’s utility rates increased 5% for water (including irrigations) and sewer as a result of the Rate Study Analysis completed during fiscal year 2019.

Last year, the District received the remaining Government funding in the amount of $ 143,754 from the Hurricane Loss Mitigation Program. These funds were used for hurricane hardening of the General Fund’s two pump stations. The total Grant awarded of $ 194,000 started in the previous fiscal year.

The District had to replace two fuel storage tanks to due to a leak. The tanks are being paid for by the District and the remediation is being funded by the District’s insurance policy.
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.

Keete$3
McCullough
CPA's + Trusted Advisors

Coral Springs Improvement District
Statement of Net Position
 September 30, 2021	

Governmental
     Activities	

Assets:	Business-Type
     Activities		 	Total		
Current assets:
Cash and cash equivalents	
$	8,583,857	
$	16,200,511	
$	24,784,368	
Investments	2,479,480	5,182,317	7,661,797	
Accounts receivable	-	1,353,754	1,353,754	
Due from other governments	-	77,448	77,448	
Internal balances	36,691	(36,691)	-	
Prepaid items	3,000	75,984	78,984	
Restricted cash and cash equivalents Noncurrent assets:
Capital assets:
Depreciable (net)	-

7,106,499	4,591,530

48,641,200	4,591,530

55,747,699	
Nondepreciable	 	553,200  	 	1,133,105  	 	1,686,305  	
Total assets	    18,762,727  	    77,219,158  	    95,981,885  	
Deferred Outflows of Resources:
Deferred charge on refunding	
 	-		
 	1,225,212  	
 	1,225,212  	

Liabilities:
Current liabilities: Accounts payable	

21,735	

246,845	

268,580	
Contracts payable	-	123,368	123,368	
Accrued expenses	1,700	25,711	27,411	
Compensated absences payable	35,238	279,912	315,150	
Deposits	91,269	559,210	650,479	
Payable from restricted assets:
Accrued interest payable	
-	
358,680	
358,680	
Current portion of bonds payable	-	1,745,000	1,745,000	
Noncurrent liabilities:
Net OPEB obligation	
20,908	
125,595	
146,503	
Compensated absences payable	51,837	270,218	322,055	
Bonds payable	 	-		    33,535,000  	    33,535,000  	
Total liabilities	 	222,687  	    37,269,539  	    37,492,226  	

Net Position:
Net investment in capital assets	
7,659,699	
14,494,305	
22,154,004	
Restricted for renewal and replacement	-	3,284,635	3,284,635	
Restricted for debt service	-	1,306,895	1,306,895	
Unrestricted	    10,880,341  	    22,088,996  	    32,969,337  	
Total net position	$    18,540,040  	$    41,174,831  	$    59,714,871  	

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, 2021	

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	$	474,463	$	-	$	-	$	-	$	(474,463)	$	-	$	(474,463)	
Physical environment	797,952		7,800		143,754		-		(646,398)		-		(646,398)	
Provision for depreciation	 	393,170  	 	-		 	-		 	-		 	(393,170)	 	-		 	(393,170)	
Total governmental
activities	 	1,665,585  	 	7,800  	 	143,754  	 	-		    (1,514,031)	 	-		    (1,514,031)	
Business-type activities:						
Personal services	5,472,976	79,420	-	-	-	(5,393,556)	(5,393,556)	
Materials, supplies and services	2,981,269	14,040,951	-	-	-	11,059,682	11,059,682	
Provision for depreciation	4,722,762	-	-	-	-	(4,722,762)	(4,722,762)	
Interest and bad debt expense	 	1,233,026  	 	-		 	-		 	-		 	-		    (1,233,026)	    (1,233,026)	
Total business-type
activities	14,410,033  	    14,120,371  	 	-		 	-		 	-		 	(289,662)	 	(289,662)	
Total primary
government	$    16,075,618  	$    14,128,171  	$	143,754  	$	-		(1,514,031)	(289,662)	(1,803,693)	
 	 	 	
General revenues:
Assessments	3,615,676	-	3,615,676
Interest income	26,010	45,758	71,768
Miscellaneous income	 	35,960	51,171	87,131  

Total general revenues	 	3,677,646  	 	96,929  	 	3,774,575  	
Change in net position	2,163,615	(192,733)	1,970,882	
Net position, October 1, 2020	    16,376,425  	    41,367,564  	    57,743,989  	
Net position, September 30, 2021	$    18,540,040  	$    41,174,831  	$    59,714,871  	
 	 	
The accompanying notes to basic financial statements are an integral part of these statements.
10

Balance Sheet - Governmental Fund
 September 30, 2021	

		General	
		 	Fund		
Assets:			
Cash and cash equivalents	$	8,583,857	
Investments		2,479,480	
Due from proprietary fund		36,691	
Prepaid items		 	3,000  	
Total assets	$	    11,103,028  	
Liabilities:			
Accounts payable	$	21,735	
Accrued expenditures		1,700	
Deposits		 	91,269  	
Total liabilities		 	114,704  	
Fund Balance:
Nonspendable:
Prepaid items Assigned to:
Capital projects
First quarter operating reserves Emergency
Storm damage reserves Unassigned		

3,000	
		5,650,000	
		350,000	
		250,000	
		3,000,000	
		 	1,735,324  	
Total fund balance		    10,988,324  	
Total liabilities and fund balance	$	    11,103,028  	

Reconciliation of the Balance Sheet of the Governmental Fund to the Statement of Net Position
 September 30, 2021	

Total Fund Balance - Governmental Fund	$	10,988,324 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	$	16,087,943
Less accumulated depreciation	(8,428,244)	7,659,699

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

Net OPEB obligation	$	(20,908)
Compensated absences payable	 	(87,075)	 	(107,983)

Net Position of Governmental Activities	$      18,540,040  

Coral Springs Improvement District
Statement of Revenues, Expenditures and Change in Fund Balance - Governmental Fund
 For the Year Ended September 30, 2021		
		
General	
		 	Fund		
Revenues:			
Assessments	$	3,615,676	
Intergovernmental
Interest income		143,754
26,010	
Miscellaneous income		35,960	
Permit fees		 	7,800  	
Total revenues		 	3,829,200  	
Expenditures:
Current:			
General government:
Personal services		
210,734	
Operating		 	267,303  	
Total general government		 	478,037  	
Flood control:			
Personal services		451,103	
Operating		 	346,849  	
Total flood control		 	797,952  	
Capital outlay		 	945,635  	
Total expenditures		 	2,221,624  	
Net change in fund balance		1,607,576	
Fund Balance, October 1, 2020		 	9,380,748  	
Fund Balance, September 30, 2021	$	    10,988,324  	

Coral Springs Improvement District
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, 2021		

Net Change in Fund Balance - Governmental Fund

Amounts reported for governmental activities in the statement of activities are different because:	
$	
1,607,576	
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
Current year provision for depreciation

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 Change in compensated absences

Change in Net Position of Governmental Activities	$	945,635
 	(393,170)

$	(2,391)
 	5,965  	 		
552,465

3,574  

      2,163,615  	
	$		

Coral Springs Improvement District
Statement of Revenues, Expenditures and Change in Fund Balance - Budget and Actual - General Fund
 For the Year Ended September 30, 2021		
		
Original
 	Budget			
Final
 	Budget		
 	Actual			
    Variance		
Revenues:						
Assessments
Intergovernmental	$	3,600,896
-	$	3,600,896
-	$	3,615,676
143,754	$	14,780
143,754	
Interest income	-	-	26,010		26,010	
Miscellaneous income	35,960	35,960	35,960		-	
Permit fees	 	1,000  	 	1,000  	 	7,800  		 	6,800  	
Total revenues		    3,637,856  		    3,637,856  	    3,829,200  		 	191,344  	
Expenditures:
Current:
General government: Personal services Operating		

254,596		

274,596	

210,734		

63,862	
		 	394,518  		 	318,018  	 	267,303  		 	50,715  	
Total general government		 	649,114  		 	592,614  	 	478,037  		 	114,577  	
Flood control:								
Personal services		479,563		501,063	451,103		49,960	
Operating		 	504,758  		 	409,758  	 	346,849  		 	62,909  	
Total flood control		 	984,321  		 	910,821  	 	797,952  		 	112,869  	
Capital outlay		 	839,500  		 	950,500  	 	945,635  		 	4,865  	
Total expenditures		    2,472,935  		    2,453,935  	    2,221,624  		 	232,311  	
Excess (deficiency) of revenues over expenditures		

    1,164,921  		

    1,183,921  	

    1,607,576  		

 	423,655  	
Other Financing Sources (Uses): Appropriation of prior years' fund balance
Assigned for first quarter operating reserves
Assigned for capital projects and emergency
Assigned for storm damage reserves		

435,079		

416,079	

-		

(416,079)	
		(350,000)		(350,000)	-		350,000	
		(250,000)
   (1,000,000)		(250,000)
   (1,000,000)	-
 	-			250,000
    1,000,000  	
Total other financing sources (uses)		
   (1,164,921)		
   (1,183,921)	
 	-			
    1,183,921  	
Net change in fund balance	
$	
 	-		
$	
 	-		
1,607,576	
$	
    1,607,576  	
Fund Balance, October 1, 2020					    9,380,748  			
Fund Balance, September 30, 2021					$ 10,988,324  			

Coral Springs Improvement District
Statement of Net Position - Proprietary Fund
 September 30, 2021				
		Water and
  Sewer Fund  	
Assets:
Current assets:
Cash and cash equivalents Investments
Accounts receivable
Due from other governments Prepaid items
Restricted cash and cash equivalents Noncurrent assets:
Depreciable (net) Nondepreciable	

$	

16,200,511	
		5,182,317	
		1,353,754	
		77,448	
		75,984	
		4,591,530	
		48,641,200	
		 	1,133,105  	
Total assets		    77,255,849  	
Deferred Outflows of Resources:
Deferred charge on refunding		
 	1,225,212  	
Liabilities:
Current liabilities: Accounts payable Contracts payable Accrued expenses Due to general fund
Compensated absences payable Deposits
Payable from restricted assets: Accrued interest payable
Current portion of bonds payable Noncurrent liabilities:
Net OPEB obligation Compensated absences payable Bonds payable		

246,845	
		123,368	
		25,711	
		36,691	
		279,912	
		559,210	
		358,680	
		1,745,000	
		125,595	
		270,218	
		    33,535,000  	
Total liabilities		    37,306,230  	
Net Position:			
Net investment in capital assets		14,494,305	
Restricted for renewal and replacement		3,284,635	
Restricted for debt service		1,306,895	
Unrestricted		    22,088,996  	
Total net position	$	    41,174,831  	

Coral Springs Improvement District
Statement of Revenues, Expenses and Change in Net Position - Proprietary Fund
 For the Year Ended September 30, 2021	

		Water and
  Sewer Fund  	
Operating Revenues: Charges for services: Water
Sewer
Contract personnel fees Miscellaneous utility fees Technology sharing fees Rentals	

$	

7,116,517	
		6,446,454	
		79,420	
		361,139	
		15,914	
		 	100,927  	
Total operating revenues

Operating Expenses:
Personal services
Materials, supplies and services Provision for depreciation

Total operating expenses Operating income
Nonoperating Revenues (Expenses):
Interest income Miscellaneous revenue Interest expense

Total nonoperating revenues (expenses) Change in net position
Net Position, October 1, 2020		    14,120,371  	
		
5,472,976	
		2,981,269	
		 	4,722,762  	
		    13,177,007  	
		 	943,364  	
		
45,758	
		51,171	
		    (1,233,026)	
		    (1,136,097)	
		(192,733)	
		    41,367,564  	
Net Position, September 30, 2021	$	    41,174,831  	

Coral Springs Improvement District
Statement of Cash Flows - Proprietary Fund
 For the Year Ended September 30, 2021	

		Water and	
		  Sewer Fund  	
Cash Flows from Operating Activities: Cash received from customers and users Cash paid to employees for services
Cash paid to suppliers for goods and services	
$	
14,121,838
(5,418,283)
    (2,629,520)	
Net cash provided by (used in) operating activities		 	6,074,035  	
Cash Flows from Noncapital Financing Activities:
Cash received for miscellaneous activities		
 	51,171  	
Net cash provided by (used in) noncapital financing activities		
 	51,171  	
Cash Flows from Capital and Related Financing Activities:
Interest paid and other fiscal charges Bond principal payments
Purchase of capital assets Sale of investments		
(1,127,738)
(1,695,000)
(1,241,764)
 	5,070,512  	
Net cash provided by (used in) capital and related financing activities		
 	1,006,010  	
Cash Flows from Investing Activities:
Interest received		
 	49,532  	
Net cash provided by (used in) investing activities		 	49,532  	
Net increase (decrease) in cash and cash equivalents		7,180,748	
Cash and Cash Equivalents, October 1, 2020		    13,611,293  	
Cash and Cash Equivalents, September 30, 2021	$	    20,792,041  	
Cash and Cash Equivalents per Statement of Net Position:
Unrestricted Restricted	
$	
16,200,511
 	4,591,530  	
	$	    20,792,041  	

Coral Springs Improvement District
Statement of Cash Flows - Proprietary Fund (continued)
 For the Year Ended September 30, 2021	

Water and
  Sewer Fund  

Reconciliation of Operating Income to Net Cash Provided by (Used in) Operating Activities:
Operating income	$	943,364  

Adjustments to reconcile operating income to net cash		
provided by operating activities:		
Provision for depreciation	4,722,762	
Changes in assets and liabilities:		
(Increase) decrease in assets:		
Accounts receivable	(1,623)	
Due from other governments	20,793	
Prepaid items	265,371	
Due from general fund	70,881	
Increase (decrease) in liabilities:		
Accounts payable	46,436	
Contracts payable	(51,732)	
Accrued expenses	12,021	
Compensated absences payable	24,937	
Deposits	3,090	
Net OPEB obligation	 	17,735  	

Total adjustments	 	5,130,671  

Net cash provided by (used in) operating activities	$	6,074,035  

Coral Springs Improvement District Notes to Basic Financial Statements
 September 30, 2021	

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.

Coral Springs Improvement District Notes to Basic Financial Statements
 September 30, 2021	

Note 2 - Summary of Significant Accounting Policies (continued)

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.

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.

Coral Springs Improvement District Notes to Basic Financial Statements
 September 30, 2021	

Note 2 - Summary of Significant Accounting Policies (continued)

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.

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

Coral Springs Improvement District Notes to Basic Financial Statements
 September 30, 2021	

Note 2 - Summary of Significant Accounting Policies (continued)

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:

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 Tax roll validated
Taxes levied	January 1
June 1 and July 1
November 1	

Coral Springs Improvement District Notes to Basic Financial Statements
 September 30, 2021	

Note 2 - Summary of Significant Accounting Policies (continued)
Current Fiscal Year:
Beginning of fiscal year for which
taxes have been levied		October 1 Tax bills rendered	Prior to November 1 Tax due date			March 31
Delinquent tax lien	April 1
Tax certificates sold	On or before June 1

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 11, 2022, 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 $ 17,252,072 and the bank balance was $ 17,382,929. 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, 2021 were as follows:
Investments
	Measured at		
	Amortized		
	 	Cost		 	Maturity		
Money Market mutual funds	$	12,113,326	N/A	
State Board of Administration:			
Florida Prime Florida Class Florida Fit	2,554,089
2,552,633
 	2,555,075  	49 days
47 days
7 days	
	$    19,775,123  		

These deposits and investments are reflected in the accompanying statement of net position as cash and cash equivalents of $ 29,375,898 and investments of $ 7,661,797.

Coral Springs Improvement District Notes to Basic Financial Statements
 September 30, 2021	

Note 3 - Deposits and Investments (continued)

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.

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	$		1,306,895 Renewal and replacement of capital assets		 	 3,284,635  

Total restricted cash and
cash equivalents	$	4,591,530  

Note 4 - Capital Assets
The following is a schedule of changes in capital assets during the year ended September 30, 2021:

	Balance,
October 1,
 	2020			

 	Additions			

      Deletions			

      Transfers		Balance,
September 30,
 	2021		
Governmental Activities:
Capital assets, not being depreciated: Construction in progress
Land	

$	281,659
 	553,200  	

$	

-
 	-		

$	

-
 	-		

$	

(281,659)
 	-		

$	

-
           553,200  	
Total capital assets, not being depreciated	
 	834,859  		
 	-			
 	-			
 	(281,659)		
           553,200  	
Capital assets, being depreciated: Infrastructure
Machinery and equipment	
13,458,832
 	865,543  		
884,587
 	61,048  		
-
 	16,926  		
281,659
 	-			
14,625,078
           909,665  	
Total capital assets, being depreciated	      14,324,375  		 	945,635  		 	16,926  		 	281,659  	  	15,534,743  	
Less accumulated depreciation for: Infrastructure
Machinery and equipment	
7,299,159
 	752,841  		
354,057
 	39,113  		
-
 	16,926  		
-
 	-			
7,653,216
           775,028  	
Total accumulated depreciation	 	8,052,000  		 	393,170  		 	16,926  		 	-			        8,428,244  	
Total capital assets, being depreciated, net	
 	6,272,375  		
 	552,465  		
 	-			
 	281,659  		
        7,106,499  	
Governmental activities
capital assets, net	$	7,107,234      $	552,465      $	-	$	-	$	7,659,699  

Coral Springs Improvement District Notes to Basic Financial Statements
 September 30, 2021	

Note 4 - Capital Assets (continued)											

Business-Type Activities:
Capital assets, not being depreciated: Construction in progress
Easement Land	

$	Balance, October 1,
 	2020	

716,402
394,998
 	361,739  	

$	

 	Additions	

714,621
-
 	-		

$	

      Deletions	

-
-
 	-		

$	      Transfers	 (1,054,655)
-
 	-		

$	Balance, September 30,
 	2021	

376,368
394,998
 	361,739  	
Total capital assets, not being depreciated		
 	1,473,139  		
 	714,621  		
 	-			
 	(1,054,655)		
 	1,133,105  	
Capital assets, being depreciated: Infrastructure
Buildings
Machinery and equipment		
137,288,059
1,632,892
 	5,122,800  		
250,888
-
 	276,255  		
-
-
 	25,327  		
642,023
-
 	412,632  		
138,180,970
1,632,892
 	5,786,360  	
Total capital assets, being depreciated		   144,043,751  		 	527,143  		 	25,327  		 	1,054,655  		   145,600,222  	
Less accumulated depreciation for: Infrastructure
Buildings
Machinery and equipment		
87,374,172
1,501,063
 	3,386,352  		
4,164,345
14,094
 	544,323  		
-
-
 	25,327  		
-
-
 	-			
91,538,517
1,515,157
 	3,905,348  	
Total accumulated depreciation		      92,261,587  		 	4,722,762  		 	25,327  		 	-			     96,959,022  	
Total capital assets, being depreciated, net		
      51,782,164  		
 	(4,195,619)		
 	-			
 	1,054,655  		
     48,641,200  	
Business-type activities capital assets, net	
$	
     53,255,303  	
$	
 	(3,480,998)	
$	
 	-		
$	
 	-		
$	
     49,774,305  	

Provision for depreciation was charged to functions as follows:	
Total provision for depreciation - governmental activities	
$	393,170  	
Total provision for depreciation - business-type activities	
$	4,722,762  	
Note 5 - Commitments		

The District has various ongoing construction contracts. As of September 30, 2021, commitments on uncompleted construction contracts totaled approximately $ 1,144,000.

Note 6 - Debt
Summary of debt of business-type activities:
Debt at September 30, 2021 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%.	$     35,280,000  

Coral Springs Improvement District Notes to Basic Financial Statements
 September 30, 2021	

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, 2021:

Balance,
October 1,
 	2020		

    Ad	

ditions 	

    Deletions 	Balance,
September 30,
 	2021		Due
Within
     One Year 	
Provision for
 Amortization	
Series 2016 Bond $	   36,975,000  	$  		-		$      1,695,000  	$    35,280,000  	$      1,745,000  	$	122,521  	
$	   36,975,000  	$  		-		$      1,695,000  	$    35,280,000  	$      1,745,000  	$	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		
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	1,910,000	911,646	2,821,646	
2026	1,965,000	853,390	2,818,390	
2027-2031	    26,015,000  	 	3,330,140  	    29,345,140  	
	$    35,280,000  	$	8,162,104  	$    43,442,104  	

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, 2021 was $ 3,284,635 which is reflected as restricted net position in the accompanying statement of net position for the proprietary fund.

Coral Springs Improvement District Notes to Basic Financial Statements
 September 30, 2021	

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, 2021 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,		Net		Balance,		Due	
October 1,		Increase		September 30,		Within	
 	2020			   (Decrease) 		 	2021			 	One Year		
$	93,040  	$	 	(5,965)	$	 	87,075  	$	 	35,238  	
 	 	 	
The following is a schedule of the changes in compensated absences of the Proprietary Fund:

Balance,		Net		Balance,		Due	
October 1,		Increase		September 30,		Within	
 	2020			   (Decrease) 		 	2021			 	One Year		
$	525,193  	$	 	24,937  	$	 	550,130  	$	 	279,912  	

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 $ 4,191,785. Total salaries of qualified participants were $ 4,122,912. 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 $ 4,191,785. Total salaries of qualified participants were
$ 4,164,645.

Employer contributions for the year, less forfeitures from terminated employees, totaled $ 493,821 and are included in personal services of the General and Water and Sewer Funds.

Coral Springs Improvement District Notes to Basic Financial Statements
 September 30, 2021	

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, 2019 actuarial valuation, there were 55 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 - 2.25%
Discount rate - 2.41% Salary increases - 3.50%

Coral Springs Improvement District Notes to Basic Financial Statements
 September 30, 2021	

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 - 4.90% for the fiscal year beginning 2020, 6.25% for fiscal year beginning 2021 and then gradually decreasing to an ultimate trend rate of 4.00%.

Health insurance premiums - Health insurance premiums for retirees in effect at October 1, 2019 were used as the basis for calculation of the present value of total benefits to be paid.

Assumption Changes - The discount rate was changed from 2.75% as of the previous measurement period to 2.41% as of September 30, 2020. There were no benefit changes during the year.

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 2.41%, 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
 	1.41%		Assumption
 	2.41%		1% Increase
 	3.41%		
Net OPEB Liability	$	160,259  	$	146,503  	$	133,107  	

	Current		
	Healthcare		
	Cost Trend		
	Rate		
 1% Decrease	  Assumption 	  1% Increase 	
$	126,140  	$	146,503  	$	171,200  	

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

Coral Springs Improvement District Notes to Basic Financial Statements
 September 30, 2021	

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.

Note 12 - Uncertainties

The coronavirus (COVID-19) outbreak has caused disruption in international and U.S. economies and markets. The coronavirus and fear of further spread has caused quarantines, cancellation of events, and overall reduction in business and economic activity. On March 11, 2020, the World Health Organization designated the coronavirus outbreak a pandemic. Management and the Board of Supervisors continue to evaluate and monitor the potential adverse effect, if any, that this event may have on the District’s financial position, operations, and cash flows. The full impact of COVID- 19 is unknown at this time and cannot be reasonably estimated as these events are still developing.

Agenda Page 48

REQUIRED SUPPLEMENTAL INFORMATION

Schedule of Changes in the Net OPEB Liability and Related Ratios Other Post-Employment Benefits (OPEB) Plan
 (Unaudited)						
	
 	2020		
 	2019		
 	2018		
 	2017		
Total OPEB Liability:
Service cost	
$	11,694	
$	11,087	
$	11,287	
$	11,663	
Interest on the total OPEB					
liability	3,797	5,328	4,449	3,592	
Difference between expected					
and actual experience	-	(32,807)	-	-	
Changes in assumption and					
other inputs	 	4,635  	 	14,747  	 	(3,542)	 	(3,641)	
Net Change in Total OPEB Liability	20,126	(1,645)	12,194	11,614	
Total OPEB Liability - Beginning	 	126,377  	 	128,022  	 	115,828  	 	104,214  	
Total OPEB Liability - Ending	$	146,503  	$	126,377  	$	128,022  	$	115,828  	
Covered-employee Payroll *	
$	3,975,452	
$	3,568,166	
$	3,395,535	
$	3,438,220	
District's Net OPEB Liability as Percentage of Covered-employee Payroll	

3.69%	

3.54%	

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.

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.

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Coral Springs Improvement District
Schedule of Operating Expenses by Department - Proprietary Fund
 For the Year Ended September 30, 2021	

Water and
  Sewer Fund  

Administrative Operations:
Personal services	$	1,569,518
Materials, supplies and services	553,555
Provision for depreciation	 	46,146  

Total administrative operations	 	2,169,219  

Plant Operations:
Personal services	2,805,037
Materials, supplies and services	1,802,412
Provision for depreciation	 	3,699,462  

Total plant operations	 	8,306,911  

Field Operations:
Personal services	1,098,421
Materials, supplies and services	625,302
Provision for depreciation	 	977,154  

Total field operations	 	2,700,877  

Total operating expenses	$      13,177,007  

34

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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, 2021, 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 11, 2022.
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) as a basis for designing 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 11, 2022

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, 2021, and have issued our report thereon dated January 11, 2022.
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 11, 2022, 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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Coral Springs Improvement District

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.
Specific Information

As required by Section 218.39(3)(c), Florida Statutes, and Sections 10.554(1)(i)6 and 10.554(1)(i)7, Rules of the Auditor General, the District reported the specific information in Exhibit 1 accompanying this report. The information for compliance with Section 218.39(3)(c), Florida Statutes and Sections 10.554(1)(i)6 and 10.554(1)(i)7, Rules of the Auditor General, has not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on it.
Monthly Financial Statements

Section 10.554(1)(i)9.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)9.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)9.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.

Coral Springs Improvement District

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.
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 11, 2022

Coral Springs Improvement District Exhibit 1
Data Elements Required By Section 218.39(3)(c), Florida Statutes and Sections 10.554(1)(i)6 and 10.554(1)(i)7, Rules of the Auditor General
 (Unaudited)	

Data Element	Comments
Number of district employees compensated at 9/30/2021	68	
Number of independent contractors compensated in September 2021	1	
Employee compensation for FYE 9/30/2021 (paid/accrued)	$4,182,160	
Independent contractor compensation for FYE 9/30/2021 (paid/accrued)	$209,328	
Each construction project to begin on or after October 1; (>$65K)	10	
Fuel Storage Facility	$162,863	
Tank and Piping	$88,393	
Canal Bank Stabilization	$770,270	
Building Generator Replacement	$830,820	
Digester Improvements	$82,329	
Canal Right-of-Way	$182,524	
Culvert Cleaning	$69,000	
Lift Station #9 Repairs	$130,515	
Lift Station #3 Repairs	$157,640	
Lift Station #8 Repairs	$166,248	
Underground Storage Tank	$240,819	
Budget variance report	Page 15	
Ad valorem taxes:		
Millage rate FYE 9/30/2021	Not applicable	
Ad valorem taxes collected FYE 9/30/2021	Not applicable	
Non ad valorem special assessments:		
Special assessment rate FYE 9/30/2021	Operating and maintenance	
	$119.24 to $539.58	
Special assessments collected FYE 9/30/2021	$3,615,676	
Outstanding Bonds:		
Series 2016, due June 1, 2031	$35,280,000 - See Note 6	

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, 2021. 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, 2021.

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 11, 2022

KMCcpa.com | 6550 N Federal Hwy, 4th Floor, Fort Lauderdale, FL 33308 Phone: 954.771.0896  Fax: 954.938.9353

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Fifth Order of Business

 	

CORAL SPRINGS IMPROVEMENT DISTRICT

FINANCIAL REPORTING – MEETING JANUARY 24, 2022

REVENUES

CORAL SPRINGS IMPROVEMENT DISTRICT GENERAL FUND
SUMMARY REPORT
For the Period Ending December 31, 2021

ADOPTED BUDGET
FY 2021/2022	PRORATED BUDGET
THRU 12/31/2021	ACTUAL 3 MONTHS
ENDING 12/31/2021	VARIANCE FAVORABLE
(UNFAVORABLE)	

TOTAL REVENUES		$	8,242,100	$	2,839,305	$	2,840,597	$	1,292	

EXPENDITURES & RESERVES
TOTAL EXPENDITURES TOTAL RESERVES
TOTAL EXPENDITURES & RESERVES EXCESS REVENUES OVER (UNDER)
EXPENDITURES & RESERVES

FUND BALANCE BEGINNING (*)

FUND BALANCE ENDING		$	7,542,100	$
$	700,000	$

$	8,242,100	$	6,135,573	$
175,000	$

6,310,573	$	266,148
-

266,148

2,574,449

10,927,544

13,501,993	$	5,869,425
$	175,000

$	6,044,425	

$

$

$			
(*) Will be adjusted with Audited Report

TOTAL REVENUES

REVENUES

EXPENDITURES

CORAL SPRINGS IMPROVEMENT DISTRICT WATER & SEWER FUND
SUMMARY REPORT
For the Period Ending December 31, 2021

ADOPTED	PRORATED BUDGET	ACTUAL 3 MONTHS	VARIANCE	
BUDGET	THRU	ENDING	FAVORABLE	
FY 2021/2022	12/31/2021	12/31/2021	(UNFAVORABLE)	

$	16,729,989		$	3,516,391		$	3,674,139		$	157,748	

TOTAL ADMINISTRATIVE	
TOTAL PLANT	
TOTAL FIELD	
TOTAL EXPENDITURES	

 
$	2,582,880		$	678,973		$	582,940		$	96,033	
$	7,919,893		$	1,587,331		$	1,241,562		$	345,769	
$	3,124,073		$	513,471		$	372,549		$	140,922	
$	13,626,846		$	2,779,775		$	2,197,051		$	582,724	

AVAILABLE FOR DEBT SERVICE		$	1,477,088	
			
Total Debt Service		$	705,257	
			
Excess Revenues (Expenses)		$	771,831	
			
Net Assets Beginning (*)		$	41,259,707	
			
Net Assets Ending		$	42,031,538	
(*) Will be adjusted with Audited Report			

Sixth Order of Business

6A

M	F	y

LEGEND
ABBREV/AT/ONS:
A =ARC DISTANCE
NC = AIR CONDITIONER PAD
BCR =BROWARD COUNTY RECORDS

4, f

Agenda Page 67

®"'	-,m

I•-""

NORTH
SCALE:  1"=20'

N.W.	7th	STREET

24' A S P H A LT  P AV E M E N T
50' RIW(P)
2' C&G'

-

N
A=79.40'

NB4°57'00"E

y--
NB4°57'00"E
B0.00'

--0

BLDG= BUILDING BM = BENCH MARK
BOB= BASIS OF BEARINGS
CBS = CONCRETE BLOCK & STUCCO
(C) = CALCULATED CB = CATCH BASIN
CHS = CHORD BEARING CHL = CHORD LENGTH C&G = CURB & GUTTER CLF = CHAIN LINK FENCE COL= COLUMN
CONG = CONCRETE
DE= DRAINAGE EASEMENT
DME = DRAINAGE & MAINTENANCE EASEMENT D/W = DRIVE-WAY
EB = ELECTRIC BOX ENC. = ENCROACHMENT
EP = EDGE OF PAVEMENT EW = EDGE OF WATER FDH = FOUND DRILL HOLE
FF.= FINISHED FLOOR ELEVATION

sua.re::z: surveying & rna.pping, inc.
15190 SW 136th  Street, Suite 20, Miami,  Florida  33196
Tel: 305.596.1799  Fax: 305.596.1B86
wvvvv. s u arezs urveyin g.com
PLAT/MAGE:
NOT   TO  SCALE

........_
-1

a.so·

11..91'

20.4T

17.54'

,.-..
i
0
.. ,.

NE CORNER LOT7 BLOCK L
(PB 78, PG 19) FIR 1/2" W/CAP NOID

FIP = FOUND IRON PIPE FJR = FOUND IRON ROD FN = FOUND NAIL (NO ID) FND = FOUND NAIL & DISK
FPL= FLORIDA POWER & LIGHT TRANSFORMER PAD LE= LANDSCAPE EASEMENT
LME = LAKE MAINTENANCE EASEMENT
(M) = MEASURED
MDCR=MIAMI-DADE COUNTY RECORDS MH =MAN HOLE
ML= MONUMENT LINE
ORB = OFFICIAL RECORDS BOOK 0/S = OFF-SET
(P) = PLAT
PB = PLAT BOOK
PC = POINT OF CURVATURE
PCP= PERMANENT CONTROL POINT PE = POOL EQUIPMENT PAD
PG= PAGE

PROPERTY ADDRESS:
8542 NW 7th STREET, CORAL SPRINGS, FL 33071

LEGAL DESCRIPTION:
LOT 8 BLOCK L, OF RAMBLEWOOD SOUTH, ACCORDING TO  THE PLAT THEREOF,
AS RECORDED IN PLAT BOOK 78, PAGE(S) 19, OF THE PUBLIC RECORDS OF BROWARD COUNTY, FLORIDA.

FLOOD ZONE INFORMATION:
BASED ON THE FLOOD INSURANCE RA1E MAP OF THE FEDERAL EMERGENCY MANAGEMENT AGENCY REVISED ON 0B/18/14 AND INDEX MAP REVISED ON

<( 	 	
a

er

LOTg	<(

5.80'

b
-.:I"
"'

29.BO'

,.-..

co

0-co-

LOT7

Pl = POINT OF INTERSECTION
PK= PARKER KAELON (SURVEY NAIL) PL = PLANTER
POB = POINT OF BEGINNING
POC = POINT OF COMMENCEMENT

08/18/14 THE GRAPHICALLY DEPICTED BUILDING(S) SHOWN ON THIS MAP OF SURVEY IS WITHIN ZONE BASE FLOOD ELEVATION IUA_ COMMUNITY NAME & NUMBER CORAL SPRINGS 120033 MAP & PANEL NUMBER 12011C0355 SUFflX H

BLOCKL

co

,,

-------	LO

BLOCKL

PRC= POINT OF REVERSE CURVATURE
PRM = PERMANENT REFERENCE MONUMENT

SURVEYOR'S NOTES:

\bil <o' I-Hb\-\­ "'1 E P-Jc. -

(PB 78, PG 19)	0

0

I.{)	".,.-.':
.C.\-I

..-
01

ONE STORY CBS
RES# 8542

b
T""
ci
sj•

Il-::  E=	L..f0  .2  0'  o
0
lO
.N.--

(PB 78, PG 19)

PT =POINTOFTANGENCY R = RADIUS DISTANCE
(R) =RECORD
R/W = RIGHT OF WAY RES. = RESIDENCE SIP = SET IRON PIPE
SND = SET NAIL & DISK (PK) STL = SURVEY TIE LINE SWK = SIDEWALK
(TYP)= TYPICAL UB = UT!LrTY BOX
UE = UT!LrTY EASEMENT W/F = WOOD FENCE
WMDE = WALL MAINTENANCE DRAINAGE EASEMENT

ELEVATIONS WHEN SHOWN REFER TO THE NORTH AMERICAN VERllCAL DATUM OF 1988 (NAYD 1988).
NO ATTEMPT WAS MADE TO LOCATE FOOllNGS/FOUNDAllONS, OR UNDERGROUND UllLlllES UNLESS OTHERWISE NOTED.
THE LANDS SHOWN HEREON HAVE NOT BEEN ABSTRACTED IN REGARDS TO MATIERS PF INTEREST BY OTHER PARTIES, SUCH AS EASEMEN1S, RIGH1S OF WAYS, RESERVATIONS, ETC. ONLY PIAmD EASEMEN1S ARE SHOWN.
THIS SURVEY WAS PREPARED FOR AND CERllFlED TO THE PARTY(IES) INDICATED HEREON AND IS Nol TRANSFERABLE OR ASSIGNABLE.
ADDlllONS OR DELETIONS TO SURVEY MAPS OR REPOR1S BY OTHER THAN THE SIGNING PARTY OR PARllES IS PROHIBITED·WITHOUT WRITTEN CONSENT OF THE SIGNING PARTY OR PARllES.

rr,r--1--=s:.:.:.9::.:::9_' --L.....,,.q:,-.......-::----,,..,..,,,..,..,.. ...:s 6 .o o·r-= ---J--!:.212-:· 13:'...:'-1
0
(I)	0.28'

SYMBOLS:
II) = TELEPHONE RISER
lCl = CABLE TV RISER
= WATER METER
I!_ =CENTERLINE
A = CENTRALANGLE
(00") = ORIGINAL LOT DISTANCE

•

■

'Cl, = UTILITY POLE
8  = CONC. POLE
CATCH BASIN

IMPROVEMEN1S SHOWN HAVE BEEN MEASURED TO THE NEAREST 1DTH OF A FOOT. llES SHOWN HAVE BEEN MEASURED TO THE NEAREST 1 DOTH OF A FOOT.
ELEVAllONS WHEN SHOWN HAVE BEEN MEASURED TO ·NEAREST 100TH OF A FOOT ON HARO SURFACES AND NEAREST TENTH OF A FOOT FOR GROUND OR SOD SURFACES
ALL BOUNDARY LIMIT INDICATORS SET ARE STAMPED LB# 7104.
B. THE BOUNDARY LIMI1S ESTABLISHED ON THIS SURVEY ARE BASED ON THE LEGAL DESCRIPllON PROVIDED BY CLIENT OR 115 REPRESENTATIVE.
FENCE OWNERSHIP NOT DETERMINED.
BEARINGS WHEN SHOWN ARE TO AN ASSUMED MERIDIAN AND BASED ON PLAT, THE EAST LINE OF LOT 8 BEARS N 05"03'00" W.

-

F!P 1/2" WICAP NOiD

:;.._
f;i

R=565.00'	11=10°20'2111

A=101.96'

FIR 1/2" W/CAP NOID
1.00'

-0--- = IRON FENCE
-e--N- = WOOD FENCE
= CHAIN LINK FENCE
-      ••• -	= OVERHEAD UTILITY WIRE
= LIMITED ACCESS RIGHT-OF-WAY LINE
-===--=- = BOUNDARY LINE

Tl'PE OF SURVEY: BOUNDARY

CERTIFIED TO:
REGIONS BANK D/8/A REGIONS MORTGAGE ISAOA AllMA PENINSULA llll.£ CORP.
FIDELITY NAllONAL llll.£ INSURANCE COMPANY MICHAEL RICHARD GANDIA AND ELIZABETH GANDIA

ENCROACHMENT NOTE:
(DCONCRETE DRIVEWAY

-- -
--------
--------

CHB= S89°52'50"E	CHL= 101.82'

SURVEYOR'S CERT/FICATE:	I;	f
I HEREBY CERTIFY 11-lAT 11-llS SURVEY IS TRUE AND CORRECT TO 11-lE BESl:° OF MY KNOWl.£D6E AND BELIEF AS RECEN1LY SURVEYED AND DRAWN UNDER MY DIRECTION AND MitETS 11-lE STAND:;·' DS OF   · • PRACTICE SET FORTI-l BY 11-lE FLORIDA STA1E BOARD OF SURVEYORS AND. }MAPPERS IN Ci;{P1El3A>J:._17 FLORIDA ADMINISTRATIVE CODE PURSUANT TO SECllON 472.027 FLORIDA STATUE.	/	/
SEAL	/	.:" //
AUTHENTIC COPIES OF THIS	./'.	./ /'

DA TE OF SURVEY :
02/04/2020
JOB #: 200130414 FILE #· C-21068 PROJECT NAME: SURVEYS 2020

ENCROACHES ONTO 10 FOOT UTILITY EASEMENT ALONG NORTH SIDE OF
THE PROPERTY.	 	

SURVEY SHALL BEAR THE	".	/
ORIGINAL SIGNATURE AND	_c~:_,-·_··'·_,	--'------
RAISED SEAL OF THE	,	JUAN A. JllAREZ

ATTESTING REGISTERED	PROFESSIONAL SURVEYOR & MAPPER SURVEYOR AND MAPPER		STATE OF FLO,R.•IDA UC.# 6220

FILE(D): GANDIA PARTY CHIEF·
RAFAEL F.B.: TBD PG. TBD SHEET 1 OF 1

Agenda Page 68

6B.

Agenda Page 69

INDUSTRIAL•  COMMERCIAL• RESIDENTtAL

REGAL

2·	7	W 9'4th  WaJ-
Co1·al	pring , FL 3	071

TO·

FE	CE, INC.

Ph: (954) 479-1288
Fa	: (9S4) 345-2341
Eniail: regalfence@gn1ait.c   111

--  ---	·------    ---.	,.,	_-	--··------	-.. -·	--  	

Broward Lie# 98-.S9'00FX • INSURED & 80Nt1ED • Palm Beach Lie# U-21974
Name:	d	A Lrb Ra
Fax Number:
'
Date:	                # of Pages:@
(1nclu ing cover sheet)

ww,v.regalfenceh1c. on

FROM:

Name:

Message:

J

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ieNN'ok flier

Templates by Vertex42 com

Agenda Page 70

Agenda Page 71

REQUESTED BY:	Capital Abstract
Title		
ConJS ·	Raton	
	!P. H4.J 4.Ml0	p. 5'Litfl..14:ZO	

SURVEY ADDRESS:
lllBN.W. llffllAVENUE
CORAL SPIUNGS-. FLORIDA 33071

C.ERJD"f' TO:
l. MARIA KBRNBlt
l. CAPITAL ABSTRACT & TITLE
3, OLD,llEPUBUC NA110NAL11TLE n,JSURANCE COMPANY
4. nm MORTOAOB FIRM, INC." ITS SUCCB.§ORS
AND/OB. ASSIGNS, AS mElll JNTEJtEST MAY APPEAR.

FLOOD ZONE & ELEVATIONS;
PLOOD ZONB: X(0.2%)
BASE FLOOD ELEVATION: NIA CONTROL PANBL NO.: 1.20033-00JS-H f>Affl OFFIRMDffl.BX:011118114

'

LEGEND & ABBREVIATIONS:
A	ARC	D.E.	DRAlNAGB BASBMBNT	
AlC
A.B.	- MR CONDmONER
·-ANCHOR.EAS MENT	ELEV.
ltS.	- ELEVATION
a    ELECTRIC SERVICE	
B.M.	= BENCHMARK	F.P · & L. m FLORIDA POWER & LIGHT
B.C.lt.	• BllOVIARD OOUNTY RECORDS	L.B.	LICENSED BUSINESS
I     C,B.S.	;;; OONClt.ETB BLOCK STllUCTUR.!	L.P.	= LIGHT POL!
I	rr	...	CHAnAHOOCIIBE-	WI.	;:;MAMIOLB
C.O.	• CLEANOUT	(M)	--·MEASURED
CONC.	• OONctmTB	NAVO	.... NORTII AMERICAN VERTICAL D!ATUM
C.L.F.	• CHADl LINK F£NCB	NGVD	-NATIONAL GEODETIC VERTICAL DATUM
C.L.P.	=CONCRBTB LIOIIT POLE	NO+	= NUMBBR
1(C)	-::CALCULATED	0 .H.	- OVERHANG
CJt	a  CHORD BB.ARING	O..ltB.	= omCIAL RECORDS BOOK
C R.	• CABLE BISBR.	O/S	• OFFSET
(D)	- DEED	(P)	PLAT
D.lt	=;; DEED BOOX.	P.B.C R. l!!I PALM BEACH COUNTY RECORDS
.	M-D.C.R.- MIAMI-DADE COUNTY RECORDS PaB	PLAT BOOK

P.C.
P.E.
P'J.
PX.C.
P.O.,B.
P.0.C.
P.P.
R
R/W T (TYP.) U.E.
W.F.
W.M.

>

ll.

,

c::. POINT OF CURVATIJRE
= POOL EQUIPMENT
= POINT OF INTERSECTION
POINT OF REVBRSB CURVE
....POINT OF BEOnmIN'G
'POINTOF COMMENCEMENT
a POWER. POLE
=RADIUS
- RIGHT-OP-WAY
-TANGENT
=TYPICAL
UTILITY EASEMENT
=WOODFENCE
-WATER MBTmt.
DELTA OR CENTRAL ANGLE
CENTERLINE
ELEVATION

PRBPARED1BY:

,_ ..

_..,...,..P... INNEU  SURVEY. INC.

5300 w. Hill.SBORO Bl.VD., SUITS 215-A. CiOCONUf
l'flON!(  11-&iO	PA.X(9,54)411-4§MI  il!MAJL
CEit'IDICATB NO.: UM&S'f

'FlOllIDA non

POTENTIAL

CROACIIMENTS:

I. ROOP EAVE OVERHANG CROSSES OVER TIIE	ORTIIERLV AND SOUTHERLY
PROPERTY LINES,

LEGAL DESCRIPTION: LOT 21, OF "LENNOX ISLES11

TO nm PLAT THEREOF, AS RECORDBD DI PLA.T BOOK 119, AT PAGE so, OF11-m PUBUC RECORDS OF BROWARD COUNTY, ROI.IDA.
AS MORE PARTICULAKLY DESCRIBED AS FOLLOWS:
COMMENCING AT THE SOl.JTKWF.ST CORNER. OF PARCEL "E,r; THENCE NOllffl 00 ,_Js• WESTt A DISTANCE OP 700.94 FEET TO 1HB. POINT OP CURVATURE OF A CURVE, CONCAVE WESTERLV1 HAVINO A RADID'S OP 2260.7'1 FEET AND A CENTRAL ANOLB OF 07°43'4 ", THENCE	OllTIIERlY ALONO THE ARC OF SAID CUR.VB TO·THBLEFT, A DISTANCB OP 304.93 FEET·to THE CURVFS ENDt ALSO BEING THE POINT OF 'BEGDfflING;.SAID POINT BBING A POINT OP CO:MPOUND CUR.VATIJRE AND THE BEGINNING OF A CUR.VE, CONCAVE

nlAT PORTION OP PARCBL D AND TOGETHER. WITH A PORTION OF PARCEL C, OF •LAKEVIEW DRIVE SUBDIVISIO . ACCORDING

CURVE TO no LBFr_. A DISTANCE OF 48.00 PEEi'·ro THE POINT OF INTBRSECTI:ON WITH A. NON TANGENT LDIE THENCE NORTH

WESTERLY HAVINO A RADIUS OF 2260.77 FHIIT AND A CENTRAL ANOLB OP 01°12'5''\ 111ENCE NORTHBRLY ALONG THB ARC OF S-AID

80"4114,11  HAST, A DISTANCE OP 9:SJOO PBET; TO A POINI' OP NON-TANGENT INTERSECTION Wini A CURVE, OONCAVE WESTERLYt

HAVINO A RADIUS OF 235S.f7 FRET AND A CENTRAL ANGLE OP 01°J 2!59, THENCE SOUTHERLY ALONG mE ARC OFSAID CURVB1'0

OF INTE.RSECTION wrm A NON-TANGENT LINE; THENCE SOUTH 8 r15314411   WBST, A DISTANCB Of '5.00FEEI.. TO THE POINT or
BBOlNNINGP
SAID LANDS SITUATE, LYING AND BENO IN THB Cln" OF CORAL SPRJN'OS, BllOWARD COUNTY1   FLORIDA.

THE RIG.«r, PR.OM wmm A.RADIAL BEARING AT SAID POINTBEA.RS SOUlH srr-w:4'5" WEST, A DlSTANC.BOF SOJ)2 iEr	TO1'HI POINT

GENERAL NOTES:
1. 'IPnus SURVEY HAS BIEN IUMSED AS INDICATED11N nm REVISION

I. TYPB OP SUR.VEY: BOUNDAJlY

BOX SHOWN HEREON, nmN	ANY AND ALL PREVIOUS vmtSIONS O"F

nus SlJllVEY PRE.PAR.EDBY PINNELL SlJJl.VEY, INC. ARE NULL&: vom.

). l1lll PllOPE.I.TY SHOWN HEllEO WAS NOT ABSTRAcmD FOR 10WNERSHIP1 RIGHTS.OF WAY EASEMENTS OR.OTHER. MATTl!llS OP RECORD HY PINNELL SUR.VEY, INC. mERi MAY BBADDfflO:N'AL RESTRICl10N.S nL\T ARENO'T DEPlcrB[)1 ON nDS  'SURVEYnlAl  MAY
M 'lN"nYc.	M"nm .i'O'A 'nw.
SUBJECT PROPEl.lYIS LOCATED EN.
4. UNWS onmttWJSB NOTED, PmlJ) MEASUREMENTS ARB IN
AOR.EEMBNT WITH RBCOllD .MEASUltBMENTS.

l na,UNLESS 01JIER.WISE NOTED.
6.UNDBIUJROOND DAPR.OVEMBNTS ANDU11L11'1ES,ARB NOJ LOCA:l BJ).
1. !FENCE AND WALL OWNEUHIP JS	OT DBTERMJNED..
TIUS DllAWINO IS THE PROPER.TV OFPINNELL SUR.VBY, INC. ANl!l:SHALL
NOT BB USED OR.'IREP:RODUCFD. WHOLB OR.IN PAR.T wtnl:Oln" WIUITEN PBRMJSSION &:AUTHORlZAnDNFR.OM'PINNBLL SUR.WY, INC.
AIL EASEMENTS SHOWN ONI lHE ATTACHf!D D:RAWING All PER. Tim
RECORD PL.AT (UNLESS 01HBlt.WISB N01"80)
TIDS SUllVEY ISPOR,MOR.TCJAOO ANDTITI.E PURPOSf.S ONLY.
.11. B&\IUNGS SHOWN mmBON AllE Pd:.DEED DESCJUY110N.

S. ELEVATIONS SHOWNHEREON (IF ANY) UE RELA.nVE 'IO NAVD

CEll.lWICATION:
THm IS TO CERTIFY THAT I HAVB RECBNTLY SUR.VEYB.Di nm PROPERTY DESCRmED IN111B FOREGOING TITLE CAPTION AND BAVE SET Oll FOUND MONUMENTS AS UIDICATED ON THIS, SKETCH AND THAT SAID ABOVE GROUND SUR.VEY AND SXETCH

ARB AOCURATB AND CORRECT TO THE BEST OF MY KNOWLEDGE

AND BEJ.JEF, I FURTHBR 1CER.TIFY THAT nns SURVBY MEETS
nmSTANDARDS OP PRACTICE UNDER.RULE 51-17,
FlDRIDA ADMINISlllATI\lB CODE..ADOPl ED BY1llE FL-ORIDA STATE. BOARD OP PROFESSIONAL SURVEYORS AND MAPPERS. nusSUllVEY IS Norr VALID WITHOUT THE ORIGINAL SIONATU&E AtifD S-EAL O-   P A FLORIDA LICENSED SUllWY:Oll AND MAPPER..

O/ .s-/4
JASON H. PINNELL PROFSSSlO . AL SURVEYOR & MA_ppEJl LICENSB NO. S734, STATB OF FLORIDA

		.	

			
	J	
-		
				
REVISIONS		DATE	CHK'DBl'	

SKETCH NO.: 21-2730	
DATE OP SURVEY: 12/31/21	
cHE,CJCED BY: S..A.	
FJELD	,BOOK/PAGE: 640/68	
SIDElOFl	-i	

Seventh Order of Business

7A

PILLAR CONSULTANTS, INC.
Consulting Engineers, Planners & Surveyors
5230 South University Drive – Suite 104 Davie, Florida 33328
Phone (954) 680-6533 Fax (954) 680-0323

January 2nd, 2022

Kenneth G. Cassel District Manager
Coral Springs Improvement District 10300 NW 11th Manor
Coral Springs, FL 33071

Re:	Logar Village (NW 94th Ave & NW 16th St)
ROW permit #2019-4 and SWM permit #2019-4A Dear Mr. Cassel,
The applicant for the Logar Village project is in receipt of your letter (dated December 21, 2021) where due to no work being done on the site, that the status of CSID approval change from “approved” to “expired”. The applicant has asked that we, their engineer, respectfully request an extension to those permits. Our client didn’t start construction on the site during this time due to issues with Covid. The businesses that they operate suffered greatly due to the pandemic and they were not able raise funds fast enough to begin the construction before the end of their permits.

Our client, just before the holiday, was coordinating with us and their contractor to begin the work onsite (in approximately 2 months). Please let us know if there is anything that can be done to extend these two permits so that our client can continue to engage their contractor and begin the work.

Thank you for your consideration in this matter. If you have any questions, comments, or concerns, please contact me at 954-680-6533.

Respectfully Submitted,
PILLAR CONSULTANTS, INC.

Jason Wilson President

7D.

APPLICATION FOR PERMIT

Board of Supervisors		Permit Type	
Right of Way
Surface Water Management General	
Coral Springs Improvement District				
10300 NW 11th Manor				
Coral Springs, FL 33071				

1.	PROPOSED USE OF DISTRICT FACILITY:	 	
Install (2) 1.5" HDPE Conduit PULL (1) 96CT Fiber (120" MIN Cover)	
2.	LOCATION OF WORK:	9750 W Atlantic Blvd. Coral Springs, FL				

	Subdivision	Lot No.		Block No.	
	Section:	Township:	Range:		

3.	
DISTRICT WORKS INVOLVED IN PROPOSED CONSTRUCTION OR USE:		
			
4.	NAME, ADDRESS, PHONE AND FAX OF OWNER OF PROPOSED WORK OR STRUCTURE:	
	Crown Caste Fiber	
	9250 W Flager St. Miami FL 33174	
		
5.	NAME, ADDRESS, PHONE AND FAX OF APPLICANT OTHER THAN OWNER (If any):	

6.	AREA PROPOSED TO BE SERVED:	(Give property description sufficient for identification,
9750 W Atlantic Blvd.	
		
7.	This application, including sketches, drawings or plans and specifications attached, contains a	
	full and complete description of the work proposed or use desired of the above described	
	facilities of the District and for which permit is herewith applied. It shall be part of any permit	
	that may be issued. It is agreed that all work or the use of the District's facilities involved will be	
	in accordance with the permit to be granted and with the Permit Criteria Manual heretofore	
	adopted by the District, which have been examined and are understood by the applicant and as	
	the same may be hereafter from time to time amended, changed or revised and which (it is	
	further understood) shall be incorporated in reference as a part of any permit which may be	
	granted.	

Standard Conditions ARE AS FOLLOWS:
In the event the DISTRICT wishes to obtain the ingress or egress to its property, easement or right of way affected by the permit issued pursuant to this application for any lawful District purpose, including but not limited to maintenance of any lake, canal or related water management infrastructure, the removal, demolition and reconstruction, if any, of the proposed work or structure permitted hereunder shall be at the sole expense of the owner or the owner’s successors or assigns.
Permittee, by acceptance of the permit, covenants and agrees that the DISTRICT, District Managers, district consultants and its successors shall be promptly indemnified, defended, protected, exonerated, and saved harmless by the Permittee from and against all expenses, liabilities, claims, demands, and proceedings incurred by or imposed on said District in connection with any claim, proceeding, demand, administrative hearing, suit, appellate proceeding, or other activity; including unfounded or "nuisance" claims, in which the District may become involved, or any settlement thereof, arising out of any operations under this permit, including use of canal water for irrigation purposes, damage to landscaping, paint damage to automobiles, buildings, or other structures, and any property damage or personal injuries, fatal or non-fatal, of any kind or character.
Permittee agrees that no debris will be placed into the waterways of the District.
For this purpose the Permittee has submitted a check in the amount of Two-Thousand Five Hundred Dollars ($2,500.00) which Permittee agrees to forfeit if debris is found to have been placed into the District’s waterways; said determination to be at the sole discretion of the District and is acknowledged by Permittee to represent both actual and punitive damages for violating the provisions of this permit and, further, the provisions of Chapter 298, Florida Statutes.
If construction of the facilities called for in this permit have not been completed, an additional Two Thousand Five Hundred Dollars ($2,500.00) will be submitted by Permittee to cover future occurrences of discharging builder debris into the District’s waterways.
Applicant agrees to maintain the system in accordance with permit documents and to recertify the function, condition and operation of the system according to the District’s schedule and submit “Storm water Inspection Reports” and shall comply with all re-inspection procedures required under the District’s policies.
Applicant agrees to maintain adjacent canal/lake banks in accordance with the specified cross section, maintain permitted vegetation to the water’s edge and keep the canal and canal bank free and clear of trash and debris.
Permittee agrees to correct any shoaling or erosion of district facilities resulting from the installation or operation of components authorized by the permit.
Applicant agrees to remove (and process permits for tree removal through the City of Coral Springs) any landscaping from adjacent canal rights of way other than grass or approved ground cover. The removal, mitigation, and permitting shall be at the applicant’s own cost.
Abide by the terms and conditions of the permit.
To maintain works or structures in a good and safe condition.

To allow inspection at any time by the District of any works or structure established by permit upon notification.
Prevent the discharge of debris and/or aquatic weeds into any District works.
To maintain the water quality of all waters discharging into District works.
To conform with any alterations of or amendments to this manual, or those imposed by the DEP, SFWMD or EPA that may be deemed necessary by the District.
To make any immediate changes or repairs as requested by District personnel to insure the safe operation of the District’s waterways during storm events.
Restore existing lake/canal banks to the design cross section of 4 Horizontal: 1 Vertical to 2 ft. below the control elevation.
Upon completion of the construction specified in the permit, the applicant shall submit to the District 3 as-built surveys and electronic media certified by a professional engineer, in a format generally compatible with the requirements of other storm water management jurisdictions.
Acknowledges that failure to maintain the system, comply with re-certification requirements, or performing construction with District authorization may result in the restriction or elimination of storm water discharges to District facilities.

project.		
SPECIAL CONDITIONS WILL BE ADDED WHEN APPLICABLE:		
Submitted	day	
this	11	th	of	

No beneficial use of the property is allowed until the Coral Springs Improvement District has accepted the engineer’s storm water management certification and released the

January 2022

Company and/or Owner:

Crown Caste Fiber

By: Name
:

Gisselle Jaramillo

BOARD	OF	SUPERVISORS
Reviewed and approved by Board meeting held

Title:

Permit Specialist

Agenda Page 79

DRAWN BY:  ZL
CHECKED BY: GIULIANO LEON

PROJECT CODE

DRAWING DATE: 10/18/2021
PD#:	321632
JOB#:	S280372

SITE NAME

9750 W ATLANTIC BLVD

BUSINESS UNIT NUMBER

SITE ADDRESS

9750 W ATLANTIC BLVD CORAL SPRINGS BROWARD COUNTY
FL 33071 - USA

SHEET TITLE

COVER

SHEET NUMBER

PROPOSED FIBER OPTIC NETWORK INSTALLATION
9750 W ATLANTIC BLVD
CORAL SPRINGS, FL 33071
TOWNSHIP: 48S RANGE: 41E SECTION: 28/33

LOCATION MAP

Know what's below Call before you dig
PERMITTING	PROJECT CONTACTS

JURISDICTION:	CROWN CASTLE FIBER:
2056 VISTA PARKWAY
FDOT	WEST PALM BEACH, FL 33411
CITY OF CORAL SPRINGS
BROWARD MOT	PROJECT MANAGER CONTACT:
PRIVATE AGREEMENT	JAKE JACOBSON
PHONE:	(954) 415-7678
EMAIL:	jake.jacobson@crowncastle.com

INDEX OF SHEET	CONSTRUCTION MANAGER INFO:
GUSTAVO GONZALEZ
01 OF 21 - COVER	PHONE:	(561) 396-0183
EMAIL:	gus.gonzalez@crowncastle.com
OF 21 - OVERALL MAP
OF 21 - PROJECT SCHEDULE	ENGINEERING & SURVEYING CONTACT:
OF 21 - CONTACT SHEET		SANDRA KARINA VARGAS PHONE:	(954) 937- 5239
OF 21 - LEGEND	EMAIL:	karinav@kmvfibertelecom.com
OF 21 - LINETYPES / NOTES
06A OF 21 - CONSTRUCTION NOTES
OF 21 TO 10 OF 21 - PLANS
07A OF 21 TO 10A OF 21 - PROFILES
OF 21 - DETAIL
OF 21 - PICTURES
OF 21 TO 14 OF 21 - TYPICAL
15 OF 21 TO 21 OF 21 - MOT'S	

VICINITY MAP			
COVER, LOCATION MAP, MAP, PERMITTING, INDEX OF SHEET, PROJECT CONTACT		
SCALE: NTS	

PLOT DATE: 10/18/2021

FILE NAME: 9750 W ATLANTIC BLVD - ENGINEERING.dwg

01 OF 21

Agenda Page 80

Eighth Order of Business

Agenda Page 81

Social Media Accounts Management, and Content Development and Distribution
Scope and Fee Estimate for Supplemental Agreement
Prepared for Coral Springs Improvement District
Revised: January 14, 2022
SCOPE OF SERVICES

The Coral Springs Improvement District has asked that Quest manage, develop and distribute content for their operated/managed accounts on the following four platforms: Facebook, Twitter, Instagram, and YouTube. This expands the scope of the current contract which intended to provide social media assistance to an in-house CSID staff member what would be managing the account and draft content supplemented by Quest (i.e. graphics and editing).
Quest’s project team will develop a monthly content calendar and send the calendar to CSID for approval at least five business days in advance of the beginning of each month. Quest will work together with CSID to develop a content calendar schedule and robust content that meets CSID’s needs. Once the calendar has been approved, Quest’s Project Manager or assigned team member will schedule those posts to CSID’s social media pages. Quest’s Project Manager or assigned team member will monitor CSID’s accounts and draft suggested responses to comments or direct messages, as needed, for CSID review prior to responding.
In special circumstances, such as emergencies due to severe weather events or other emergency types, time worked will be billed separately or managed in-house by CSID.
The following cost estimate is based on 12 months (one year.) As the end date approaches, CSID and Quest will review scope of services to determine if continuation or modifications of services are needed.

COST ESTIMATE

Social Media Launch, Content Development, Distribution and Management
12 Months	
Activity Description	Hours (Not to Exceed)	Fee	
January: Develop content for February.	11	$1,067	
February – April: Post once a week on the 3 accounts using content calendars. Develop March and April content calendars: Research
and collaboration with CSID staff, and graphics designed to each social media platform’s specifications.	24	$2,328	

Agenda Page 82

May – December: Post three times a week or as determined by
analytics, posts based on content calendar – excluding Charter Amendment Marketing content during August through the beginning of November. Develop each month’s content calendar:
research and collaboration with CSID staff, and graphics designed to each social media platform	170	$16,490	
Accounts Management: Social media monitoring and drafting
responses and responding, analytics reporting	96	$9,312	
Project Management: Includes client relations, managing project
staff and work activities as indicated above.	30	$2,910	
TOTAL	Up to 331 hours	$32,107	

Optional Services
Video Production/Library – Scope and fee to be provided per video request or recommendation at the contract rate of $97/hour.
Photo Library – Quest will utilize free stock photography options. However, should a particular type of imagery be needed that might not be available via free options, purchasing imagery/stock photography would be deemed appropriate. In those cases, Quest will provide a cost estimate to CSID for approval before moving forward with purchases.

Proposed Timeline
January: Content development for February calendar.
February – April: Posts to occur once a week and possibly increasing frequency as metrics are analyzed.
May – December: Posts may occur three times a week or as determined by analytics.

Ninth Order of Business

WORK AUTHORIZATION
CSID WA # 201
Globaltech No. 151364

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 engineering consulting services related to the Site 15 - Canal Bank Assessment and Design, hereinafter referred to as the “Specific Project”.

Section 1 – Terms
The FIRM shall be defined as an individual, corporation or contractor having a direct contract with the OWNER or with any other subcontractor in the performance of a part of the work contracted for under the terms of this Work Authorization with the OWNER.

Section 2 – Scope of Work
The FIRM will provide the following services in accordance with the AGREEMENT:

OWNER has identified a specific area (Site 15) where canal bank erosion and deterioration has become a concern. In this area, erosion has occurred to such an extent, that the water’s surface has encroached onto private property and/or insufficient right-of-way is left for OWNER to maintain the canal. The OWNER has requested that the FIRM prepare an assessment of the subject properties that will include an investigation of the affected

canal banks, a design to remediate the problematic conditions, and preparation of an approximate cost to complete the proposed remediation. For this project, the assessment and design have been combined so that a more accurate construction cost estimate can be prepared. If at the end of the assessment phase, it is deemed that remediation is not needed, FIRM will not prepare the design and will return unspent funding. In its current form, the project will be accomplished by executing the following seven tasks:

Task 1 – Project Management and Coordination
FIRM will attend up one (1) meeting with OWNER to obtain available data and to coordinate applicable project issues and goals. FIRM will obtain aerial photographs and property appraiser data from Broward County to develop project specific base maps.

FIRM will conduct a field reconnaissance assessment of the subject site identified by OWNER from the canal bank and from the water with the assistance of OWNER. After the site visit, field data will be cataloged and documented along with site photographs.

Task 2 – Canal Surveying and Mapping
FIRM will prepare a scope of work and subcontract with Avirom and Associates Surveyors, Inc. (Avirom). FIRM will coordinate work with Avirom, the OWNER and the individual property owners to ensure that the required,	requested	survey	data	is	obtained. Subcontractor will identify and stake the rear property line for the 32 properties, prepare cross-sections at each property lines and at the mid- property locations (approximately 35-foot intervals). Cross sections will collect vertical elevations at 5-foot intervals from 15-feet within the private property to the water’s surface. All elevations will be referenced to NGVD 1929 vertical datum. FIRM will use survey data to prepare cross sectional designs for right-of-way remediation and plan drawings. In addition,

subcontractor will locate and plot the locations of landscaping and structures located within the CSID Canal Right-of-Way.

Task 3 – Subsurface Exploration
FIRM will prepare a scope of work for a geotechnical engineering / testing firm to conduct a subsurface investigation at the subject site. FIRM will subcontract with a geotechnical engineering / testing firm and will coordinate work between OWNER, subcontractor and adjacent home owners. Subcontractor will review existing subsurface data, cross sections and dive team data related to site determine site conditions and influence of erosion and roots on canal bank. Subcontractor will perform hand penetrometer assessment to reveal the locations of voids, subsidence, extensive voids and root matts from the surrounding trees.

Task 4 – Canal Bank Dive Inspection
FIRM will prepare a scope of work to conduct an underwater dive inspection of the entire canal bank. FIRM will subcontract with Industrial Divers Corporation (IDC) and will coordinate work between OWNER, IDC and adjacent home owners. A three-person dive team will inspect the submerged shoreline and canal bank from water line to the mid-point of the canal (approximately 25 feet). Cross sections will be extensions of those prepared by the land surveyor and extend from the water’s edge to the mid- point of the canal. Canal depths will be collected along each cross-section at 5-foot intervals. Each cross-section will include the depth of the toe and the horizontal distance of the toe of the slope from the water line which will provide the submerged slope. Any overhanging limestone ledges will be measured for horizontal extend, the depth of the undermining measured with a grade rod and the location of the center of the greatest extent of undermining delineated with an additional cross-section location. FIRM will review collected data and will ensure that the required, requested data is gathered. FIRM will compile information provided by IDC and will use this

information to prepare sketches of the observations for Report of Findings
(Task 5).

Task 5 – Site 9 – Report of Findings
Firm will use the information collected in Tasks 1 – 4 to prepare a Draft – Site 15 Report of Findings. The report will present the following information:
Executive Summary
Summary of collected data (available data, field assessment, planning level survey, geotechnical investigation, and diving inspection)
Documentation of existing conditions of the canal bank at Site 15
Categorization of the level of canal bank stability in terms of canal slope conditions and need for stabilization
Proposed method of canal stabilization in areas that require remedial action
Following review by the OWNER, FIRM will request a meeting with OWNER to review the findings of the assessment and the need to move forward with remediation design. Three copies of the FINAL Report will be submitted that incorporates the OWNER’s comments and locations requiring bank reconstruction. FIRM will then summarize the results of the Report of Findings in a presentation to the Board.
Task 6 – Canal Bank Stabilization Engineering and Design

Based on the information collected during the first four tasks, FIRM will prepare construction plans with details and specification notes to implement canal bank stabilization at Site 15. The construction plans will be executed to a level necessary to complete work (sufficient to be executed by the FIRM) and will include the following sheets (27 total sheets):

Cover Sheet (1 sheet)
General Notes and Legend (1 sheet)
Typical Section Sheets (1 sheets)
Plan Sheets (6 sheets)
Cross Section Sheets (16 sheets)
Detail Sheets (1 sheets)
Pollution Prevention Plan Sheets (1 sheets)

FIRM will develop supplemental specifications to clarify the work activities and sequence of work. Specifications will be incorporated on the construction plans.
FIRM will develop and submit three (3) sets of construction contract documents (plans, notes and clarifications) for review and comment by CSID at the draft and final-complete milestones.
Task 7 – Construction Cost Estimate

Civil-CAD 3D will be used to prepare the proposed canal bank profiles. The program generates quantities of material required to be excavated and placed. With this information, Globaltech will work with a subcontractor (MEC) to prepare a cost estimate for the restoration of Site 15. The cost estimate will be developed to fully execute the work and will include project management, community outreach, construction oversight, construction implementation, and closeout services.

Assumptions

Assumptions for the project are as follows:
FIRM will coordinate assessment work with adjacent property owners.
Utility location will be included in the base survey. Future contractor will need to verify utility locations with location service prior to commencing work.

Permit applications for implementing the proposed improvements are not part of this work authorization.
Following the data assessment and during the report review meeting, it will be decided by OWNER and FIRM if canal bank remediation is necessary. In the event that remediation is not required, FIRM will eliminate Task 6 (Engineering & Design) and will return unused funding ($27,096) in a contract addendum.
An alternatives evaluation will be performed to only include remediation methods suitable for this location (rip-rap, geotechnical membrane, shore reshaping with a protective barrier) and will not include the entire universe of remedial techniques.
Cost of vegetation removal will not be included in project cost estimate.

Section 3 – Location
The services to be performed by the FIRM shall be at Site 15 along Canal L-202 and include the following thirty-two (32) properties:
SW 1st Street (12493, 12485, 12477, 12469, 12461, 12453, 12449. 12437,
12429, 12421, 12413,12397, 12389, 12381, 12373, 12365, 12357, 12349,
12341, 12333, 12325, 12317, 12309, 12301, 12293, 12285)
NW 1st Street (12233, 12211, 12199, 12177, 12155, 12133)

Section 4 – Deliverables

The FIRM will provide the following Deliverables to OWNER:
Draft and Final – Site 15– Report of Findings
Presentation of Findings to Board of Directors
Draft and Final – Site 15 Canal Bank Remediation Design

Section 5 – Time of Performance
Project will commence after execution of this Work Authorization. The FIRM and OWNER agree to the following schedule:

Task	Time Elapsed to Subtask Completion	
Notice to Proceed (NTP)	0 Days	
Data gathering	8 weeks after NTP	
Draft Report	12 weeks after NTP	
Final Report	14 weeks after NTP	
Presentation to Board	14 weeks after NTP	
Draft Design	18 weeks after NTP	
Final Design	20 weeks after NTP	

Section 6 – Method and Amount of Compensation

The FIRM shall be paid by the OWNER in accordance with the Florida’s Prompt Payment Act Florida Statute 218.70-79 and in accordance with the payment method as set forth in Section 6 of the AGREEMENT. The calculations shall begin using the date the invoice was received.

Total job price: $113,436. No allowance is included in the proposed fee.

The cost for the above scope of services is a lump sum (LS). The LS is based on the materials, methods, and assumptions presented in the scope of services. The LS shall not be greater than the stated amount unless there is an approved increase in the scope of services.
A Budget Summary for the above LS is provided in Attachment A.

Section 7 – Application for Progress Payment
1. Unless otherwise prescribed by law, at the end of each month, the FIRM shall submit to the OWNER for review, an Application for Progress Payment filled out and signed by the FIRM covering the Work completed as of the

date of the Application and accompanied by such supporting documentation as is required by the AGREEMENT.

Section 8 – Responsibilities
The FIRM shall, under no circumstance, look to the OWNER to provide any labor or equipment for the FIRM not specified herein. The FIRM shall provide all of the labor and equipment necessary to perform the job or services contracted for at the expense of the FIRM. Property of any kind that may be on the premises, which are the site of the performance of this contract, during the performance of this Work Authorization, shall be at the sole risk of the FIRM.

The OWNER hereby designates Shawn Frankenhauser	as the OWNER's representative.
In addition to applicable provisions of Section 2 of the AGREEMENT, the OWNER will:
Provide copies of existing drawings and equipment cut sheets if requested by FIRM
Pay for any required permit fees

The FIRM acknowledges and understands that it is an independent contractor in its relationship with the OWNER. The FIRM hereby designates Rick Olson, P.E. as the FIRM’s representative.

Section 9 – Insurance
The FIRM shall provide certificate of insurance to the OWNER setting forth the type and amount of insurance carried by the FIRM and conforming to the minimum requirements set forth in the AGREEMENT.

Section 10 – Level of Service
The OWNER shall have the right to terminate said Agreement by giving the FIRM thirty (30) days written notice if the service that is being provided is

not maintained at levels necessary to provide the required service. The OWNER will determine in its sole judgment what constitutes a satisfactory level of service.
Section 11 – Indemnification
The Firm shall indemnify and hold harmless the Owner and its officers and employees as set forth in Section 11 of the Agreement.

IN WITNESS WHEREOF, this Work Authorization, consisting of       ten (10) pages and Attachment A 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.

CORAL SPRINGS IMPROVEMENT DISTRICT

 	

Signature of Witness

Signature of President

 		Dr. Marty Shank	

Printed name of Witness

State of Florida County of Palm Beach

The foregoing instrument was acknowledged before me on this

Printed Name of President

Date

Approved as to form and legality

District Counsel

ENGINEER

Globaltech, Inc.	 Company

 	 day of	, 2022 by	 	
Signature

who is personally known to me OR produced	 as identification.

David A. Schuman, P.E., Vice President	_ Name and Title (typed or printed)

_January 24, 2022	
Signature of Notary	Date

Attachment A Budget Summary

Agenda Page 95

ATTACHMENT A
WA#201 - Site 15 Canal Bank Assessment and Stabilization Design
Engineering and Design Budget Summary

Task	

Task Description	Officer	E6	E4	E2	CADD	Adm 3	Adm 1	
Total Labor	*Sub- Consultant
Services	
Sub- Consultants	
		$210.00	$180.00	$155.00	$108.00	$108.00	$77.00	$52.00				
1	Project Engineering & Coordination											
	Project Management		16		4		4	6				
	Subconsultant Agreements / Coordination		4					2		0		
												
										0		
	Subtotal Task 1	0	20	0	4	0	4	8	$	4,756	0		
												
2 - 5	Site Assessment / Report of Findings											
	Subcontractor Management/Coordination		8				4	6				
	Coordination with Homeowners		16		16							
	Geotechnical Investigation		8					2		12,000	NET	
	Canal Surveying and Mapping		12		6			2		18,500	Avirom	
	Canal Dive Inspection		6		12			2		19,000	IDC	
	Data Review		6							0		
	Report of Findings		16		8			8				
	Presentation to Board		4			2		2				
												
	Subtotal Task 2	0	76	0	42	2	4	22	$     19,884	49,500		
												
6	Engineering and Design											
	Design Concept and Slope Stability Analysis		24			4		2		0		
	Design Preparation		40		24	92						
	Cleint Review Meeting		4					2		0		
	Design Modificaitons		4			8		2				
	Subtotal Task 3	0	72	0	24	104	0	6	$     27,096	0		
												
7	Construction Cost Estimate											
	Construcion Cost Estimate		16		4		0	4		2,000	MEC	
												
	Subtotal Task 4	0	16	0	4	0	0	4	$	3,520	2,000		
												
	Labor Subtotal Hours	0	184	0	74	106	8	40				
	Labor Subtotal	$0	$33,120	$0	$7,992	$11,448	$616	$2,080				
	Labor Total								$     55,256			
	Subconsultant Labor Total									51,500		
	Subconsultant Multiplier									1.12		
	Subcontract Total									57,680		
												
	Field Materials									$	500		

	TOTAL									$	113,436		

MEC - Metro Equipment Corp. AA - Avirom and Associates IDC - Industrial Dive Corporation
NET - Nutting Engineering and Testing

TENTH ORDER OF BUSINESS

PROJECTS UNDER CONTRACT

Globaltech, Inc.
CSID Engineer’s Report January 24, 2022

WA#168 – Membrane Train Flush Valve Addition / Backflow preventer elimination– In Progress
Approved by Board – 11/18/19
Amendment to complete Trains 1 & 3 approved by Board – 10/18/21
Material delivered on site end of December
Walkthrough and material verification conducted 1/12/22 revealing incorrect valve
New valves being shipped by manufacturer
Construction should take approximately one week tentatively scheduled for week of 2/07
Estimated project completion – 2/25/22

WA#182 – AWIA Risk Assessment and Emergency Response Plan - Complete
Approved by Board – 10/19/20
Submitted Executive Summary and Risk and Resilience Assessment – 6/21/21
Submit certificate of completion to EPA for RRA – 6/21/21
Submitted certificate of completion to EPA for ERP – 12/10/21
Project closeout

WA#183 – Above Ground Fuel Storage Tanks & Dispensing System – Substantially Complete
Approved by Board – 11/16/20
Pump replaced on unleaded fuel tank 12/06/21
Recalibrated fuel dispenser
Manufacturer addressing noise / vibration from unleaded fuel pump
Globaltech ordered emergency stop button. CSID to install.
Project should be complete in February

WA#184 – HSP 7 Day Tank Replacement – Substantially Complete
Approved by Board – 1/25/21
Project substantially complete – 5/27/21
Meeting with inspector to re-visit electrical issues
Project should be complete in February 2022

WA#187 – 500KW Emergency Generator – In Progress
Approved by Board – 5/17/21
Project kick-off meeting 6/10/21
Signed purchase order for generator – 6/10/21
Received revised submittals – scheduling a review meeting with staff – 10/13/21
Released generator for production
Preparing preliminary electrical drawings
Estimated project completion – October 2022

CSID Engineer’s Report January 24, 2022

ACTIVE PROJECTS (Cont.)

WA#188 – Atlantic Blvd. 4-inch Sleeve – Substantially Complete
Approved by Board – 12/21/20
Sleeve installed 10/05/21
Preparing bore log, record drawings, permit close-out
Resolving re-pavement issues with Broward County
Estimated project completion – 1/31/22

WA#192 – Canal Right-of-Way Tree Inventory – On Hold
Approved by Board – 9/20/21
Waiting on direction from CSID
Estimated completion – 20 weeks from notice to begin work

WA#193 – WWTP Operating Permit Renewal and Reuse Study – Substantially Complete
Approved by Board – 9/20/21
Met with staff to conduct facility audit
Draft to be submitted to DEP on 12/17/21
Received minor comments from DEP – 1/11/22
Addressing comments and should receive permit in February 2022
Estimated project completion – 2/25/22
WA#195 – PW8 VFD – In Progress
Approved by Board – 11/15/21
Conducted kick off meeting
Issued Purchase Orders and Subcontracts
Estimated project completion – May 2022

WA#196 - DIW Building Breaker Replacement – In Progress
Approved by Board – 11/15/21
Conducted kick off meeting
Issued Purchase Orders and Subcontracts
Coordinating work and site visit with FPL
Estimated breaker delivery – May 2022
Estimated project completion – June 2022

WA#197 – Distribution Line Valve Replacement –In Progress
Approved by Board – 11/15/21
Conducted internal kick off meeting – 12/08/21
Scheduling excavation above valves to confirm sizes and materials – mid January
New valves will be ordered in January
Estimated project completion – May 2022

CSID Engineer’s Report January 24, 2022

ACTIVE PROJECTS (Cont.)

WA#194 – HB53 Compliance – In Progress
Approved by Board – 12/20/21
Conducted internal kick off meeting – 1/11/22
Preparing data requests from CSID to complete templates
Estimated Project Completion – 6/30/22

WA#198 – Canal Sites 7 &8 Design and Stabilization – In Progress
Approved by Board – 12/20/21
Prepared alternatives assessment on 1/07/22
Conducted meeting with staff to review alternatives and options – 1/12/22
Project placed on hold as additional alternatives are investigated

WA#199 – LP Fuel Tank Installation – In Progress
Approved by Board – 12/20/21
Conducted internal kick off meeting 1/14/22
Issued subcontract to Paul Brewer (site survey) – 1/17/22
Issued purchase order to SunGas (tank vendor) – 1/17/22
Scheduling site survey and tree removal
Anticipate submitting construction permit – 2/18/22
Estimated project completion – 4/01/22

WA#200 – PS 1 & 2 Trash Rack Bracket Replacement – In Progress
Approved by Board – 12/20/21
Conducted internal kick off meeting 1/14/22
Issued purchase order to G&G Fabrication – 1/17/22
Issued task order to IDC (underwater contractor) – 1/17/22
Fabrication complete – estimated -2/04/22
Installation complete – estimated – 3/18/22
Estimated project complete – 4/01/22

Work Authorizations Under Development

WA#191 – Replace Blowers 4 & 5 – Under review
WA#XX – Generator Storage Building – under development
WA#201 – Site 15 Canal Bank Assessment and Design – On current agenda