HERITAGE OAK PARK Community Development District

Transcription

1 Financial Report December 31, 2015 Prepared by

2 Table of Contents FINANCIAL STATEMENTS Balance Sheet - All Funds. Page 1 Statement of Revenues, Expenditures and Changes in Fund Balance General Fund. Page 2-3 Irrigation Fund. Page 4 Debt Service Fund. Page 5 Notes to the Financials. Page 6-7 SUPPORTING SCHEDULES Non-Ad Valorem Special Assessment Report. Page 8 Cash Flow Projections. Page 9-13 Activities Report. Page 14 Cash & Investment Report. Page 15 Bank Reconciliations. Page Check Register by Fund. Page 18-21

3 Financial Statements (Unaudited) December 31, 2015

4 Governmental Funds Balance Sheet December 31, 2015 ACCOUNT DESCRIPTION GENERAL FUND IRRIGATION FUND SERIES 2008 DEBT SERVICE FUND TOTAL ASSETS Cash - Checking Account $ 896,111 $ - $ - $ 896,111 Cash On Hand/Petty Cash Accounts Receivable 6, ,812 Assessments Receivable ,328 Interest/Dividend Receivables Due From Other Funds - 43, , ,434 Investments: Certificates of Deposit - 12 Months 101, ,926 Money Market Account 458, ,936 Prepaid Items Deposits 8, ,175 TOTAL ASSETS $ 1,473,796 $ 43,664 $ 198,182 $ 1,715,642 LIABILITIES Accounts Payable $ 41,171 $ - $ - $ 41,171 Accrued Expenses 1, ,750 Sales Tax Payable Deposits 8, ,355 Deferred Revenue 7, ,078 Due To Other Funds 241, ,434 TOTAL LIABILITIES 299, ,808 FUND BALANCES Nonspendable: Prepaid Items Deposits 8, ,175 Restricted for: Debt Service , ,872 Assigned to: Operating Reserves 170,127 8, ,293 Reserves-Recreation Facilities 9, ,191 Reserves -Roads & Streetlights 339, ,395 Reserves - Roof 65, ,000 Reserves - Swimming Pools 15, ,975 Unassigned: 565,872 34, ,518 TOTAL FUND BALANCES $ 1,174,150 $ 42,812 $ 197,872 $ 1,414,834 TOTAL LIABILITIES & FUND BALANCES $ 1,473,796 $ 43,664 $ 198,182 $ 1,715,642 Report Date: 1/8/2016 Page 1

5 General Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending December 31, 2015 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE ($) AS A % OF DEC-15 DEC-15 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD BUDGET ACTUAL REVENUES Interest - Investments $ 5,000 $ 1,250 $ 387 $ (863) 7.74% $ 417 $ 169 Interlocal Agreement 3, (750) 0.00% - - Room Rentals (127) 10.89% Recreational Activity Fees 37,000 9,250 9,219 (31) 24.92% 3,083 2,388 Special Assmnts- Tax Collector 685, , , , % 114, ,006 Special Assmnts- Discounts (27,438) (9,146) (22,173) (13,027) 80.81% (4,573) (15,028) Other Miscellaneous Revenues (135) 2.50% Gate Bar Code/Remotes 1, % TOTAL REVENUES 706, , , , % 113, ,845 EXPENDITURES Administration P/R-Board of Supervisors 12,000 3,000 2, % 1, FICA Taxes % ProfServ-Engineering 1, % - - ProfServ-Legal Services 1, % - - ProfServ-Mgmt Consulting Serv 69,075 17,269 17, % 5,756 5,756 ProfServ-Special Assessment 9,586 9,586 9, % 9,586 9,586 Auditing Services 5, % - - Communication/Freight - Gen'l % Insurance - General Liability 11,673 11,673 10,242 1, % - - Legal Advertising 1, (3) 9.36% - - Miscellaneous Services 1, % 100 (139) Misc-Bank Charges 1, (81) 30.06% Misc-Assessmnt Collection Cost 13,719 4,573 10,918 (6,345) 79.58% 2,287 7,280 Office Supplies % Annual District Filing Fee % - - Total Administration 130,616 48,321 52,889 (4,568) 40.49% 19,049 23,621 Other Public Safety Contracts-Mgmt Services 7,506 1,877 1, % R&M-Gate 5,000 1, % R&M-Gatehouse 1, % R&M-Security Cameras 2, ,755 (1,155) 73.13% Total Other Public Safety 16,406 4,102 4,256 (154) 25.94% 1,368 1,106 Field Contracts-Mgmt Services 104,382 26,096 26, % 8,699 8,699 Contracts-Lake and Wetland 6,120 1,530 1, % Contracts-Landscape 71,250 17,813 19,907 (2,094) 27.94% 5,938 6,636 Utility - General 38,400 9,600 8,266 1, % 3,200 3,216 Utility - Water & Sewer 10,800 2,700 1, % Insurance - General Liability 31,205 31,205 27,375 3, % - - R&M-Drainage 20, % - - R&M-Entry Feature 1, (75) 31.25% R&M-Lake 1, % R&M-Plant Replacement 4,800 1,200 1,326 (126) 27.63% 400 1,326 R&M-Trees and Trimming 15,000 1, % - - R&M-Wall 5, % - - Misc-Special Projects 12, % - - Misc-Contingency 9,000 2,250 1, % Total Field 330,957 94,519 89,282 5, % 20,647 21,326 Report Date: 1/8/2016 Page 2

6 General Fund Road and Street Facilities R&M-Parking Lots 31, % - - R&M-Roads & Alleyways 3, % R&M-Sidewalks 5,500 1,375 1, % R&M-Streetlights 8,000 2, , % Misc-Contingency 5, % - - Reserve - Roads & Streetlights 15, % - - Total Road and Street Facilities 68,000 4,125 1,415 2, % 1, Parks and Recreation - General Contracts-Mgmt Services 42,489 10,622 11,072 (450) 26.06% 3,541 3,991 Contracts-Janitorial Services 11,340 2,835 2, % Contracts-Pools 12,000 3,000 3, % 1,000 1,000 Contracts-Pest Control 1,100 1, % - - Communication - Telephone 4,200 1,050 1,083 (33) 25.79% R&M-Clubhouse 12,000 3,000 9,820 (6,820) 81.83% 1,000 6,266 R&M-Parks 5,000 1,250 5,855 (4,605) % 417 4,902 R&M-Pools 6,000 1,500 3,104 (1,604) 51.73% R&M - Tennis Courts 3, % - - Miscellaneous Services 2, % Misc-Cable TV Expenses % Office Supplies 2, (11) 25.50% Op Supplies - General 4,000 1, % Cap Outlay-Clubhouse Furniture 1, % - - Cap Outlay - Equipment 6, % - - Cap Outlay-Clubhouse 4, % - - Reserve - Arbor 2, % - - Reserve - Roof 5, % - - Reserve - Swimming Pools 3, % - - Total Parks and Recreation - General 128,527 26,707 38,839 (12,132) 30.22% 8,536 17,966 Special Recreation Facilities Miscellaneous Services 1, ,199 (824) 79.93% Misc-Event Expense 12,000 3,000 2, % 1, Misc-Social Committee 15,000 3,750 4,761 (1,011) 31.74% 1,250 3,451 Misc-Trips and Tours 2, % Office Supplies % Total Special Recreation Facilities 31,500 7,875 8,539 (664) 27.11% 2,625 5,225 TOTAL EXPENDITURES 706, , ,220 (9,571) 27.65% 53,600 69,416 Excess (deficiency) of revenues Over (under) expenditures - 45, , , % 59, ,429 Net change in fund balance $ - $ 45,728 $ 360,834 $ 315, % $ 59,859 $ 297,429 FUND BALANCE, BEGINNING (OCT 1, 2015) 813, , ,316 FUND BALANCE, ENDING $ 813,316 $ 859,044 $ 1,174,150 Report Date: 1/8/2016 Page 3

7 Irrigation Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending December 31, 2015 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE ($) AS A % OF DEC-15 DEC-15 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD BUDGET ACTUAL REVENUES Interest - Investments $ 24 $ 6 $ 2 $ (4) 8.33% $ 2 $ 1 Special Assmnts- Tax Collector 88,486 29,495 73,285 43, % 14,748 48,893 Special Assmnts- Discounts (3,539) (1,180) (2,862) (1,682) 80.87% (590) (1,940) Other Miscellaneous Revenues 3, (698) 5.06% TOTAL REVENUES 88,471 29,196 70,602 41, % 14,452 46,954 EXPENDITURES Administration Misc-Assessmnt Collection Cost 1, ,408 (818) 79.55% Total Administration 1, ,408 (818) 79.55% Field Contracts-Irrigation 43,140 10,785 11,253 (468) 26.08% 3,595 3,751 R&M-Irrigation 17,265 4,316 3, % 1,439 2,480 R&M-Pumps 1, ,375 (5,125) % 83 5,375 Principal Debt Retirement 22,390 5,522 5, % 1,849 1,849 Interest Expense 2, % Total Field 86,701 21,675 26,850 (5,175) 30.97% 7,225 13,714 TOTAL EXPENDITURES 88,471 22,265 28,258 (5,993) 31.94% 7,520 14,653 Excess (deficiency) of revenues Over (under) expenditures - 6,931 42,344 35, % 6,932 32,301 Net change in fund balance $ - $ 6,931 $ 42,344 $ 35, % $ 6,932 $ 32,301 FUND BALANCE, BEGINNING (OCT 1, 2015) FUND BALANCE, ENDING $ 468 $ 7,399 $ 42,812 Report Date: 1/8/2016 Page 4

8 Series 2008 Debt Service Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending December 31, 2015 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE ($) AS A % OF DEC-15 DEC-15 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD BUDGET ACTUAL REVENUES Interest - Investments $ - $ - $ - $ % $ - $ - Special Assmnts- Tax Collector 214,897 71, , , % 35, ,737 Special Assmnts- Discounts (8,596) (2,865) (7,109) (4,244) 82.70% (1,433) (4,477) TOTAL REVENUES 206,301 68, , , % 34, ,260 EXPENDITURES Administration Misc-Assessmnt Collection Cost 4,298 1,433 3,417 (1,984) 79.50% 716 2,285 Total Administration 4,298 1,433 3,417 (1,984) 79.50% 716 2,285 Debt Service Principal Debt Retirement 164, % - - Interest Expense 39,919 20,069 20, % - - Total Debt Service 204,717 20,069 20, % - - TOTAL EXPENDITURES 209,015 21,502 23,486 (1,984) 11.24% 716 2,285 Excess (deficiency) of revenues Over (under) expenditures (2,714) 47, , , % 33, ,975 OTHER FINANCING SOURCES (USES) Contribution to (Use of) Fund Balance (2,714) % - - TOTAL FINANCING SOURCES (USES) (2,714) % - - Net change in fund balance $ (2,714) $ 47,265 $ 147,379 $ 100, % $ 33,667 $ 111,975 FUND BALANCE, BEGINNING (OCT 1, 2015) 50,493 50,493 50,493 FUND BALANCE, ENDING $ 47,779 $ 97,758 $ 197,872 Report Date: 1/8/2016 Page 5

9 Notes to the Financial Statements December 2015 Financial Overview / Highlights Total General Fund revenues are at approximately 78.8% of the Annual Budget. Total General Fund expenditures are at approximately 27.7% of the Annual Budget. Balance Sheet Annual YTD Account Name Budget Actual Explanation Assets Accounts Receivable 6,812 Sale of Garage for $12,000 less 14 payments by HOPCA of $375/qtr Assessments Receivable 1,328 Assessments uncollected from the prior year Due From Other Funds 241,434 Assessments collected in General Fund - Due from General fund to Irrigation fund ($43,562) and Due from General Fund to Debt Service fund ($197,872) Prepaid Items 415 Pancake breakfast, Rodent control renewal Deposits 8,175 Deposits with FPL for sprinkler pumps and street lights. Liabilities Accrued Expenses 1,750 Pool maintenance, irrigation maintenance Sales Tax Payable 20 Sales Tax for the gate remotes and sports bar/lodge rentals Deposits 8,355 Refundable Fitness Room key deposits Deferred Revenue 8,078 Balance due on Garage ($6,750) plus Uncollected Assessments ($1,328) Due to Other Funds 241,434 Due to the Irrigation fund and Debt Service fund from the General fund Variance Analysis Annual YTD % of Account Name Budget Actual Budget Explanation General Fund 001 Revenues Recreational Activity Fee 37,000 9, % Revenues from Activities in the District. Special Assessments-Tax Collector 685, , % Collections were at 84.12% at this time last year Gate Bar Codes/Remotes 1, % Gate Openers less sales tax paid. Expenditures Administrative ProfServ-Legal Services 1, % Legal services for ADA Insurance-General Liability 11,673 10, % Insurance paid in full for year Misc-Bank Charges 1, % Monthly bank charges from SunTrust and Regions Bank Public Safety R&M-Security Camera 2,400 1, % CCTV installation, replace/relocate kitchen cam Field Expenses Contracts-Landscape 71,250 19, % Maintenance contract increased slightly more than budgeted Insurance-General Liability 31,205 27, % Insurance paid in full for year R&M-Entry Feature 1, % Electrical repair at front entry R&M-Plant Replacement 4,800 1, % Installed mulch around fish ponds and beds Report Date: 1/8/2016 Page 6

10 Variance Analysis (continued) Account Name Annual Budget YTD Actual % of Budget Explanation Expenditures (con't) Parks & Recreation Contracts-Mgmt Services 42,489 11, % Contract increased for services in December Contracts-Pest Control 1, % Pest control paid for year Communication-Telephone 4,200 1, % Monthly telephone service with Century Link-contract changed in December R&M-Clubhouse 12,000 9, % Annual rodent exclusion contract, locksmith, backflow prevention, fire alarm inspection, deposit for painting east wall, replace screen walls/chair rails with new bronze aluminum, installed 3 new screen doors R&M-Parks 5,000 5, % Bocce drag broom, lift rental to straighten tennis court lights, wood storage building, ping pong table, 4 rol dri master sponge rollers R&M-Pools 6,000 3, % Installed rectangle DE grids, remove/replace tile Office Supplies 2, % Copier leases, office supplies, scanner repair Special Recreation Facilities Miscellaneous Services 1,500 1, % Monthly activities calendar, misc supplies for kitchen and office Misc-Social Committee 15,000 4, % Food for events-including Poolside lunch Irrigation Fund 002 Revenues Special Assessments-Tax Collector 88,486 73, % Collections were at 84.12% at this time last year Other Misc Revenue 3, % Recd Reimbursement for Irrigation expenses Expenditures Contracts-Irrigation 43,140 11, % Maintenance contract increased slightly more than budgeted R&M-Irrigation 17,265 3, % Misc Irrigation supplies, repairs & services, R&M-Pumps 1,000 5, % Installed new 5hp pump for well Principal Debt Payment 22,390 5, % Principal payment for Irrigation loan Interest Payment 2, % Interest payment for Irrigation loan Debt Service Fund 202 Revenues Special Assessments-Tax Collector 214, , % Collections were at 84.12% at this time last year Expenditures Principal Debt Payment 164, % Next Principal payment to be made in May Interest Payment 39,919 20, % Next Interest payment to be made in May Other Miscellaneous Notes The District has Reserves-Recreation Activities which represents the Activities excess Revenue. Report Date: 1/8/2016 Page 7

11 Supporting Schedules December 31, 2015

12 Non-Ad Valorem Special Assessments - Charlotte County Tax Collector Monthly Collection Distributions For the Fiscal Year Ending September 30, 2016 ALLOCATION Discount / Gross General Irrigation Debt Service Date Net Amount (Penalties) Collection Amount Fund Fund Fund Received Received Amount Costs Received Assessments Assessments Assessments Assessments Levied $989,332 $685,945 $88,489 $214,897 Allocation % 100% 69% 9% 22% 11/10/15 $ 28,869 $ 1,203 $ 589 $ 30,661 $ 21,258 $ 2,742 $ 6,660 11/12/15 4, ,279 2, /17/15 85,787 3,574 1,751 91,112 63,172 8,149 19,791 11/24/15 138,086 5,754 2, , ,684 13,118 31,856 12/08/15 266,293 11,096 5, , ,093 25,297 61,433 12/15/15 175,603 7,317 3, , ,311 16,681 40,511 12/22/15 72,791 3,033 1,486 77,309 53,602 6,915 16,793 TOTAL $ 771,457 $ 32,144 $ 15,744 $ 819,345 $ 568,086 $ 73,285 $ 177,974 % COLLECTED 82.82% 82.82% 82.82% 82.82% TOTAL OUTSTANDING $ 169,986 $ 117,859 $ 15,204 $ 36,924 Prepared by: Severn Trent Management Services Page 8

13 Cash Flow Projections - Summary by Month Operations & Maintenance Fiscal Year Month Revenue Expenditures Variance Balance Cash Balance as of December 31, ,111 Investment - Money Market Account 458,936 General Fund owes Irrigation Fund (43,562) General Fund owes Debt Service (197,872) Adjusted Balance 1,113,613 January 36,531 49,897 (13,366) 1,100,247 February 35,781 50,397 (14,616) 1,085,631 March 35,781 54,397 (18,616) 1,067,015 April 36,531 50,645 (14,114) 1,052,902 May 4,002 49,106 (45,104) 1,007,798 June 4,002 49,106 (45,104) 962,694 July 4,752 49,106 (44,354) 918,340 August 4,002 50,103 (46,101) 872,239 September 4, ,487 (147,735) 724,504 Other Investments - Certificates of Deposit Certificate of Deposits - Various Maturities 101,926 Report Date: 1/8/2016 Prepared By: Severn Trent Management Services Page 9

14 General Fund Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Projected Adopted Account Description Actual Actual Actual Budget Budget Budget Budget Budget Budget Budget Budget Budget FY 2016 Budget TOTAL HERITAGE OAK PARK Statement of Revenues, Expenditures and Changes in Fund Balances Trend Report For the Period Ending December 31, 2015 Revenues Interest - Investments $ 4 $ 211 $ 169 $ 417 $ 417 $ 417 $ 417 $ 417 $ 417 $ 417 $ 417 $ 417 $ 4,137 $ 5,000 Interlocal Agreement ,000 3,000 Room Rentals Recreational Activity Fees 2,504 4,328 2,388 3,083 3,083 3,083 3,083 3,083 3,083 3,083 3,083 3,083 36,967 37,000 Special Assmnts- Tax Collector - 189, ,006 29,465 29,464 29,464 29, , ,944 Special Assmnts- Discounts - (7,145) (15,028) (1,317) (1,316) (1,316) (1,316) (27,438) (27,438) Other Miscellaneous Revenues Gate Bar Code/Remotes ,168 1,000 Total Revenues 2, , ,845 32,606 31,856 31,856 32,606 3,708 3,708 4,458 3,708 4, , ,006 Expenditures Administrative P/R-Board of Supervisors 1,000 1, ,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 11,800 12,000 FICA Taxes ProfServ-Engineering ,000 1,000 1,000 ProfServ-Legal Services ,498 1,500 ProfServ-Mgmt Consulting Serv 5,756 5,756 5,756 5,756 5,756 5,756 5,756 5,756 5,756 5,756 5,756 5,756 69,075 69,075 ProfServ-Special Assessment - - 9, ,586 9,586 Auditing Services , ,750 5,750 Communication/Freight - Gen'l Insurance - General Liability 10, ,242 11,673 Legal Advertising ,100 1,100 Miscellaneous Services (139) ,107 1,200 Misc-Bank Charges ,678 1,600 Misc-Assessmnt Collection Cost - 3,639 7, ,719 13,719 Office Supplies Annual District Filing Fee Total Administrative 17,602 11,668 23,621 7,876 8,376 12,376 8,626 7,176 7,176 7,176 8,173 8, , ,616 Page 10 Other Public Safety Contracts-Mgmt Services ,506 7,506 R&M-Gate ,249 5,000 R&M-Gatehouse ,253 1,500 R&M-Security Cameras - 1, ,555 2,400 Total Other Public Safety 626 2,525 1,106 1,368 1,368 1,368 1,368 1,368 1,368 1,368 1,368 1,368 16,563 16,406 Report Date: 1/8/2016 Prepared by: Severn Trent Management Services

15 General Fund Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Projected Adopted Account Description Actual Actual Actual Budget Budget Budget Budget Budget Budget Budget Budget Budget FY 2016 Budget Field Contracts-Mgmt Services 8,699 8,699 8,699 8,699 8,699 8,699 8,699 8,699 8,699 8,699 8,699 8, , ,382 Contracts-Lake and Wetland ,120 6,120 Contracts-Landscape 5,938 7,334 6,636 5,938 5,938 5,938 5,938 5,938 5,938 5,938 5,938 5,938 73,345 71,250 Utility - General 2,294 2,756 3,216 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 37,066 38,400 Utility - Water & Sewer ,929 10,800 Insurance - General Liability 27, ,375 31,205 R&M-Drainage ,625 20,000 20,000 R&M-Entry Feature ,200 1,200 R&M-Lake ,350 1,800 R&M-Plant Replacement - - 1, ,800 4,800 R&M-Trees and Trimming ,000 14,875 15,000 R&M-Wall ,000 5,000 5,000 Misc-Special Projects ,000 12,000 12,000 Misc-Contingency ,078 9,000 Total Field 46,665 21,292 21,326 20,646 20,646 20,646 20,646 20,646 20,646 20,646 20,646 71, , ,957 Road and Street Facilities R&M-Parking Lots ,500 31,500 31,500 R&M-Roads & Alleyways ,366 3,000 R&M-Sidewalks - 1, ,264 5,500 R&M-Streetlights ,302 8,000 Misc-Contingency ,000 5,000 5,000 Reserve - Roads & Streetlights ,000 Total Road and Street Facilities - 1, ,375 1,375 1,375 1,375 1,375 1,375 1,375 1,375 38,017 50,432 68,000 TOTAL HERITAGE OAK PARK Statement of Revenues, Expenditures and Changes in Fund Balances Trend Report For the Period Ending December 31, 2015 Page 11 Parks and Recreation - General Contracts-Mgmt Services 3,541 3,541 3,991 3,541 3,541 3,541 3,541 3,541 3,541 3,541 3,541 3,541 42,939 42,489 Contracts-Janitorial Services ,340 11,340 Contracts-Pools 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 12,000 12,000 Contracts-Pest Control ,100 Communication - Telephone ,233 4,200 R&M-Clubhouse 2,370 1,184 6,266 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 18,820 12,000 R&M-Parks , ,608 5,000 R&M-Pools 246 2, ,604 6,000 R&M - Tennis Courts ,000 3,000 3,000 Report Date: 1/8/2016 Prepared by: Severn Trent Management Services

16 General Fund Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Projected Adopted Account Description Actual Actual Actual Budget Budget Budget Budget Budget Budget Budget Budget Budget FY 2016 Budget Miscellaneous Services ,946 2,400 Misc-Cable TV Expenses Office Supplies ,207 2,200 Op Supplies - General ,368 4,000 Cap Outlay-Clubhouse Furniture ,500 1,500 1,500 Cap Outlay - Equipment ,000 6,000 6,000 Cap Outlay-Clubhouse ,000 4,000 4,000 Reserve - Arbor ,500 Reserve - Roof ,000 Reserve - Swimming Pools ,000 Total Parks and Recreation - General 8,808 12,066 17,966 8,536 8,536 8,536 8,536 8,536 8,536 8,536 8,536 23, , ,527 Special Recreation Facilities Miscellaneous Services ,324 1,500 Misc-Event Expense ,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 11,324 12,000 Misc-Social Committee ,451 1,250 1,250 1,250 1,250 1,250 1,250 1,250 1,250 1,250 16,011 15,000 Misc-Trips and Tours ,991 2,400 Office Supplies Total Special Recreation Facilities 1,488 1,826 5,225 2,625 2,625 2,625 2,625 2,625 2,625 2,625 2,625 2,625 32,164 31,500 Total Expenditures 75,188 50,618 69,415 42,425 42,925 46,925 43,175 41,725 41,725 41,725 42, , , ,006 Excess (deficiency) of revenues Over (under) expenditures (72,568) 135, ,430 (9,819) (11,069) (15,069) (10,569) (38,017) (38,017) (37,267) (39,014) (140,648) 21,342 - TOTAL HERITAGE OAK PARK Statement of Revenues, Expenditures and Changes in Fund Balances Trend Report For the Period Ending December 31, 2015 Page 12 Report Date: 1/8/2016 Prepared by: Severn Trent Management Services

17 Irrigation Fund Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Projected Adopted Account Description Actual Actual Actual Budget Budget Budget Budget Budget Budget Budget Budget Budget FY 2016 Budget Field Contracts-Irrigation 3,751 3,751 3,751 3,751 3,751 3,751 3,751 3,751 3,751 3,751 3,751 3,751 45,010 43,140 R&M-Irrigation - 1,417 2,480 1,439 1,439 1,439 1,439 1,439 1,439 1,439 1,439 1,439 16,848 17,265 R&M-Pumps - - 5, ,122 1,000 Principal Debt Retirement 1,838 1,835 1,849 1,847 1,853 1,875 1,865 1,878 1,877 1,890 1,889 1,895 22,391 22,390 Interest Expense ,905 2,906 Total Field 5,859 7,276 13,714 7,381 7,381 7,381 7,381 7,381 7,381 7,381 7,381 7,381 93,276 86,701 Total Expenditures 5,859 7,745 14,653 7,472 7,472 7,472 7,470 7,381 7,381 7,381 7,381 7,381 95,046 88,471 Excess (deficiency) of revenues Over (under) expenditures $ (5,682) $ 15,726 $ 32,301 $ (3,547) $ (3,547) $ (3,547) $ (3,545) $ (7,087) $ (7,087) $ (7,087) $ (7,087) $ (7,087) (7,274) - TOTAL HERITAGE OAK PARK Statement of Revenues, Expenditures and Changes in Fund Balances Trend Report For the Period Ending December 31, 2015 Revenues Interest - Investments $ $ 24 $ - $ 1 $ 1 $ 2 $ 2 $ 2 $ 2 $ 2 $ 2 $ 2 $ 2 $ 2 20 Special Assmnts- Tax Collector - 24,392 48,893 3,801 3,800 3,800 3, ,486 88,486 Special Assmnts- Discounts - (922) (1,940) (170) (169) (169) (169) (3,539) (3,539) Other Miscellaneous Revenues ,805 3,500 Total Revenues ,471 46,954 3,925 3,925 3,925 3, ,772 88,471 Expenditures Administrative Misc-Assessmnt Collection Cost ,770 1,770 Total Administrative ,770 1,770 Page 13 Report Date: 1/8/2016 Prepared by: Severn Trent Management Services

18 10/20/15 Deposit $1, $ $ $ $ $10.00 $24.00 $98.00 $ /30/15 Deposit $1, $ $16.00 $ $12.00 $2.00 $20.00 $93.00 $ /17/15 Deposit $2, $ $ $ $2.00 -$8.00 $ $ $48.00 $80.00 $ /30/15 Deposit $2, $36.00 $ $ $ $6.00 $71.00 $92.90 $1, $ $48.00 $ /15/15 Deposit $1, $89.00 $ $ $6.00 $ $ $ /30/15 Deposit $ $24.00 $ $20.00 $4.00 $30.00 $16.00 Total $9, $ $3, $ $ $48.00 ($6.00) $18.00 $ $ $0.00 $1, $ $ $30.00 $ Expenses ($7,275.74) ($378.00) ($2,838.70) ($471.22) ($778.96) ($40.00) $0.00 ($12.00) ($692.97) ($326.18) ($27.29) ($1,326.97) ($190.68) $0.00 $0.00 ($192.77) Profit / (Loss) $ $74.00 $ $ ($19.96) $8.00 ($6.00) $6.00 $ $ ($27.29) $ $1.32 $ $30.00 $ Christ mas Cruise New Year's Eve English High Tea Monday Morning Social HERITAGE OAK PARK Activities Fund Deposits Deposit Hallo Date Amount Trivia Night Poolside Lunch Pancake Bfast ween Spook tacular Comp uter Class Paper Shred ding Monday Night Football Veterans Day Thanks giving PJ Party Winter Wonder land Other Expenses (1,262.48) Total Profit / (Loss) $ FY 2015 FY 2016 Reserve Balance-Beginning 7,194 9,191 Revenue 34,756 9,219 Expenses 32,759 8,538 Profit(Loss) 1, Notes: Revenue and Expenses are per financial statements Expenses also include office supplies for activities department not tied to a specific activity Page 14 Report Date: 1/8/2016 Prepared By: Severn Trent Management Services

19 Cash and Investment Report December 31, 2015 ACCOUNT NAME BANK NAME MATURITY YIELD BALANCE GENERAL FUND Operating Checking Account - MuniNow SunTrust N/A 0.10% $86,572 Operating Checking Account Regions Bank N/A 0.00% $809,540 Subtotal $896,111 Petty Cash - Property Manager N/A N/A N/A $200 Certificate of Deposit - 12 months BankUnited 03/06/ % $101,926 (1) Money Market Account BankUnited N/A 0.45% $356,450 (2) Money Market Account Stonegate Bank N/A 0.40% $102,486 (3) Subtotal $458,936 Total $1,457,173 NOTE 1 - ReInvested in Certificate of Deposit with BankUnited at.400% for 12 months starting on 3/06/15 and maturing on 3/06/16. NOTE 2 - Invested Funds into a Money Market Account with BankUnited at variable rates. NOTE 3 - Invested Funds into a Money Market Account with Stonegate Bank at variable rates. Report Date: 1/8/2016 Page 15

20 Heritage Oak Park CDD Bank Reconciliation Bank Account No Statement No Statement Date 12/31/2015 Regions Bank - GF G/L Balance (LCY) 809, G/L Balance 809, Positive Adjustments 0.00 Subtotal 809, Negative Adjustments 0.00 Statement Balance 811, Outstanding Deposits 0.00 Subtotal 811, Outstanding Checks 1, Differences 0.00 Ending G/L Balance 809, Ending Balance 809, Difference 0.00 Posting Date Document Type Document No. Description Amount Cleared Amount Difference Outstanding Checks 12/11/2015 Payment WILLARD BARNHOUSE /15/2015 Payment PAUL FALDUTO /22/2015 Payment APEX JANITORIAL /22/2015 Payment DEAN MARKOWITZ /22/2015 Payment ELECTRICAL SOLUTIONS OF SW /22/2015 Payment JOE MUHLEBACH /22/2015 Payment PATRICIA DROW /22/2015 Payment PETTY CASH /22/2015 Payment REBECCA CENTENO /22/2015 Payment RICHARD PERRY Total Outstanding Checks... 1, , Page 16

21 Heritage Oak Park CDD Bank Reconciliation Bank Account No Statement No Statement Date 12/31/2015 SunTrust Bank N.A. - GF G/L Balance (LCY) 86, G/L Balance 86, Positive Adjustments 0.00 Subtotal 86, Negative Adjustments 0.00 Statement Balance 86, Outstanding Deposits 0.00 Subtotal 86, Outstanding Checks 0.00 Differences 0.00 Ending G/L Balance 86, Ending Balance 86, Difference 0.00 Posting Date Document Type Document No. Description Amount Cleared Amount Difference Page 17

22 /03/15 ANN ALCANTARA REIMBURSEMENT FOR POOLSIDE LUNCH 11/18/15 Misc-Social Committee $ /03/15 ARTISTREE LANDSCAPE /15 MONTHLY GROUNDS MAINT OF COMMON AREAS Contracts-Landscape $6, /03/15 CENTURYLINK ACCT# SERVICE FOR 11/19 THRU 12/18/15 Communication - Telephone $ /03/15 DON BENJAMIN REIMBURSEMENT FOR FRENCH TOAST BKFT 11/21/15 Misc-Social Committee $ /03/15 GOOD NEWS PEST SOLUTIONS COMMERCIAL SUBTERRANEAN RENEWAL Prepaid Items $ /03/15 GOOD NEWS PEST SOLUTIONS COMMERCIAL FULL SERVICE LODGE/POOL/GUARD Contracts-Pest Control $ /03/15 HD SUPPLY FACILITIES MAINT BATH TISSUE, TOWELS Op Supplies - General $ /03/15 REGIONS BANK PURCHASES FOR 10/13 THRU 11/9/15 BEST BUY Miscellaneous Services $ /03/15 REGIONS BANK PURCHASES FOR 10/13 THRU 11/9/15 WINN-DIXIE Misc-Social Committee $ /03/15 REGIONS BANK PURCHASES FOR 10/13 THRU 11/9/15 KMART Miscellaneous Services $ /03/15 REGIONS BANK PURCHASES FOR 10/13 THRU 11/9/15 LTM PARTY Misc-Event Expense $ /03/15 REGIONS BANK PURCHASES FOR 10/13 THRU 11/9/15 PUBLIX Misc-Social Committee $ /03/15 REGIONS BANK PURCHASES FOR 10/13 THRU 11/9/15 SAVE-A-LOT Misc-Social Committee $ /03/15 REGIONS BANK PURCHASES FOR 10/13 THRU 11/9/15 WALMART Miscellaneous Services $ /03/15 REGIONS BANK PURCHASES FOR 10/13 THRU 11/9/15 WALMART Misc-Event Expense $ /03/15 REGIONS BANK PURCHASES FOR 10/13 THRU 11/9/15 WALMART Misc-Event Expense $ /03/15 REGIONS BANK PURCHASES FOR 10/13 THRU 11/9/15 DOLLARTREE Misc-Event Expense $ /03/15 REGIONS BANK PURCHASES FOR 10/13 THRU 11/9/15 HOBBY LOBBY Misc-Social Committee $ /03/15 REGIONS BANK PURCHASES FOR 10/13 THRU 11/9/15 HOBBY LOBBY Misc-Event Expense $ /03/15 REGIONS BANK PURCHASES FOR 10/13 THRU 11/9/15 PUBLIX Misc-Social Committee $ /03/15 REGIONS BANK PURCHASES FOR 10/13 THRU 11/9/15 PUBLIX Misc-Social Committee $ /03/15 REGIONS BANK PURCHASES FOR 10/13 THRU 11/9/15 PUBLIX Misc-Social Committee $ /03/15 REGIONS BANK PURCHASES FOR 10/13 THRU 11/9/15 PUBLIX Misc-Social Committee $ /03/15 REGIONS BANK PURCHASES FOR 10/13 THRU 11/9/15 PUBLIX Misc-Social Committee $ /03/15 REGIONS BANK PURCHASES FOR 10/13 THRU 11/9/15 WALMART Miscellaneous Services $ /03/15 REGIONS BANK PURCHASES FOR 10/13 THRU 11/9/15 WALMART Miscellaneous Services $ /03/15 REGIONS BANK PURCHASES FOR 10/13 THRU 11/9/15 LTM PARTY Misc-Event Expense $ /03/15 REGIONS BANK PURCHASES FOR 10/13 THRU 11/9/15 LTM PARTY Miscellaneous Services $ /03/15 SEVERN TRENT ENVIRONMENTAL STES /15 MANAGEMENT FEES ProfServ-Mgmt Consulting Serv $5, /03/15 SEVERN TRENT ENVIRONMENTAL STES /15 MANAGEMENT FEES Contracts-Mgmt Services $3, /03/15 SEVERN TRENT ENVIRONMENTAL STES /15 MANAGEMENT FEES Contracts-Mgmt Services $8, /03/15 SEVERN TRENT ENVIRONMENTAL STES /15 MANAGEMENT FEES Contracts-Mgmt Services $ /03/15 SEVERN TRENT ENVIRONMENTAL STES /15 MANAGEMENT FEES Miscellaneous Services $ /03/15 SEVERN TRENT ENVIRONMENTAL STES /15 MANAGEMENT FEES Communication/Freight - Gen'l $ /03/15 SEVERN TRENT ENVIRONMENTAL STES /15 MANAGEMENT FEES Miscellaneous Services $ HERITAGE OAK PARK Check Register by Fund For the Period from 12/01/15 to 12/31/15 (Sorted by Check No.) Fund No. Check No. Check Date Payee Invoice No. Invoice Description G/L Account Name G/L Account # Check Amount GENERAL FUND Page 18 Report Date 1/8/2016 Prepared by: Severn Trent Management Services

23 /03/15 SUPERIOR POOLS OF SW FLA REMOVED OLD TILE AND REPLACED WITH NEW R&M-Pools $2, /07/15 FEDEX SERVICE FOR 11/18/15 Communication/Freight - Gen'l $ /07/15 FPL SERVICE FOR 10/22 THRU 11/20/15 Utility - General $2, /09/15 DATTILO, NICK ENTERTAINMENT FOR POOL LUNCH 12/16/15 Misc-Event Expense $ /09/15 EDWARD L. DIANA WONDERLAND BALL FOR 12/11/15 Misc-Event Expense $ /09/15 SAM'S CLUB DIRECT CM RETURN HALLOWEEN SUPPLIES Misc-Social Committee ($8.52) /09/15 SAM'S CLUB DIRECT FRUIT BOWL AND COOKIES FOR COFFEE Misc-Social Committee $ /09/15 SAM'S CLUB DIRECT CARDS FOR PINOCHLE Miscellaneous Services $ /09/15 SAM'S CLUB DIRECT HALLOWEEN CANDY CORN Misc-Social Committee $ /09/15 SAM'S CLUB DIRECT THANKSGIVING Misc-Event Expense $ /09/15 SAM'S CLUB DIRECT SUPPLIES FOR POOL LUNCH Misc-Social Committee $ /09/15 SAM'S CLUB DIRECT TOWELS Op Supplies - General $ /09/15 SAM'S CLUB DIRECT SUPPLIES FOR HALLOWEEN Misc-Social Committee $ /09/15 SAM'S CLUB DIRECT SUPPLIES FOR KITCHEN Miscellaneous Services $ /09/15 SAM'S CLUB DIRECT SUPPLIES FOR POOL LUNCH Misc-Social Committee $ /09/15 SAM'S CLUB DIRECT SUPPLIES FOR CHRISTMAS DINNER Misc-Event Expense $ /09/15 SAM'S CLUB DIRECT SUPPLIES FOR COFFEE Misc-Social Committee $ /09/15 SAM'S CLUB DIRECT SUPPLIES FOR KITCHEN Miscellaneous Services $ /09/15 SAM'S CLUB DIRECT SUPPLIES FOR POOL LUNCH Misc-Social Committee $ /09/15 SAM'S CLUB DIRECT MISC SUPPLIES FOR VOLUNTEER RECREUITMENT Miscellaneous Services $ /09/15 SAM'S CLUB DIRECT SUPPLIES FOR COFFEE Misc-Social Committee $ /09/15 SAM'S CLUB DIRECT PLATES FOR CHRISTMAS DINNER Misc-Event Expense $ /09/15 SAM'S CLUB DIRECT SUPPLIES FOR COFFEE Misc-Social Committee $ /09/15 SAM'S CLUB DIRECT SUPPLIES FOR POOL LUNCH Misc-Social Committee $ /09/15 SAM'S CLUB DIRECT SUPPLIES FOR VETERANS DAY Misc-Social Committee $ /09/15 SAM'S CLUB DIRECT SUPPLIES FOR VETERANS DAY Misc-Social Committee $ /09/15 SAM'S CLUB DIRECT SUPPLIES FOR VETERANS DAY Misc-Social Committee $ /09/15 SAM'S CLUB DIRECT SUPPLIES FOR VETERANS DAY Misc-Social Committee $ /09/15 SAM'S CLUB DIRECT SUPPLIES FOR POOL LUNCH Misc-Social Committee $ /09/15 SAM'S CLUB DIRECT FOOD FOR HALLOWEEN Misc-Social Committee $ /09/15 STAPLES CREDIT PLAN FOAMING HANDWASH Op Supplies - General $ /09/15 AXCESS CONTROL TECHNOLOGIES 500 FRONT EXIT GATE UP R&M-Gate $ /09/15 BUFFALO GRAFFIX /15 CALENDAR Miscellaneous Services $ /09/15 CHARLOTTE COUNTY SAFE & LOCK DUPLICATE MUL-T-LOCK KEY R&M-Parks $ /09/15 COPIERS PLUS /15 MONTHLY METER READING Office Supplies $ /09/15 ELECTRICAL SOLUTIONS OF SW 3301 REPLACE 2 PHOTOCELLS FOR STREETLIGHT R&M-Streetlights $ /09/15 GREATAMERICA LEASING COPIER RENTAL FOR 12/15 Office Supplies $ HERITAGE OAK PARK Check Register by Fund For the Period from 12/01/15 to 12/31/15 (Sorted by Check No.) Fund No. Check No. Check Date Payee Invoice No. Invoice Description G/L Account Name G/L Account # Check Amount Page 19 Report Date 1/8/2016 Prepared by: Severn Trent Management Services

24 Check Register by Fund For the Period from 12/01/15 to 12/31/15 (Sorted by Check No.) Fund No. Check No. Check Date Payee Invoice No. Invoice Description G/L Account Name G/L Account # Check Amount Page /09/15 HOWARD'S POOL WORLD, INC B 11/15 POOL SERVICE Contracts-Pools $1, /09/15 LAKE & WETLAND MANAGEMENT /15 LAKE MAINTENANCE Contracts-Lake and Wetland $ /15/15 PAUL FALDUTO REIMBURSEMENT FOR FOOD WINTER WONDERLAND Misc-Social Committee $ /15/15 SUNTRUST BANK PURCHASES FOR 11/17-11/23/15 BARON BARCLAY Miscellaneous Services $ /15/15 SUNTRUST BANK PURCHASES FOR 11/17-11/23/15 PUBLIX Misc-Contingency $ /15/15 SUNTRUST BANK PURCHASES FOR 11/17-11/23/15 AMAZON.COM R&M-Clubhouse $ /15/15 SUNTRUST BANK PURCHASES FOR 11/17-11/23/15 SPORTS AUTHORITY R&M-Parks $ /15/15 SUNTRUST BANK PURCHASES FOR 11/17-11/23/15 AMAZON.COM R&M-Parks $ /15/15 SUNTRUST BANK PURCHASES FOR 11/17-11/23/15 AMAZON.COM R&M-Parks $ /15/15 SUNTRUST BANK PURCHASES FOR 11/17-11/23/15 AMAZON.COM R&M-Parks $ /15/15 SUNTRUST BANK PURCHASES FOR 11/17-11/23/15 AMAZON.COM R&M-Parks $ /15/15 SUNTRUST BANK PURCHASES FOR 11/17-11/23/15 SHELL OIL Misc-Contingency $ /15/15 SUNTRUST BANK PURCHASES FOR 11/17-11/23/15 HOME DEPOT R&M-Parks $3, /15/15 SUNTRUST BANK PURCHASES FOR 11/17-11/23/15 AMAZON.COM R&M-Clubhouse $ /15/15 SUNTRUST BANK PURCHASES FOR 11/17-11/23/15 PARTY CITY Misc-Event Expense $ /22/15 APEX JANITORIAL /15 CLEANING Contracts-Janitorial Services $ /22/15 ARTISTREE LANDSCAPE INSTALLED MULCH AROUND FISH PONDS AND BEDS R&M-Plant Replacement $1, /22/15 CHARLOTTE COUNTY UTILITIES SERVICE FOR 11/9 THRU 12/10/15 Utility - Water & Sewer $ /22/15 CHARLOTTE COUNTY UTILITIES ACCT# SERVICE FOR 11/9 THRU 12/10/15 Utility - Water & Sewer $ /22/15 COMCAST ACCT# SERVICE FOR 12/11 THRU 1/1 Misc-Cable TV Expenses $ /22/15 DEAN MARKOWITZ DEAN MARKOWITZ FITNESS KEY REFUND Deposits $ /22/15 ELECTRICAL SOLUTIONS OF SW 3326 SERVICE CALL TO REPLACE GFCI AT BACK GATE R&M-Gatehouse $ /22/15 FEDEX SERVICE FOR 12/10/15 Communication/Freight - Gen'l $ /22/15 FEDEX SERVICE FOR 12/03/15 Communication/Freight - Gen'l $ /22/15 HOME DEPOT CREDIT SERVICES LIGHT BULBS Op Supplies - General $ /22/15 HOME DEPOT CREDIT SERVICES POOL STORAGE ROOM R&M-Parks $ /22/15 HOME DEPOT CREDIT SERVICES S.B FRIDGE R&M-Parks $ /22/15 HOME DEPOT CREDIT SERVICES MISC TOOLS Misc-Contingency $ /22/15 HOME DEPOT CREDIT SERVICES GAS FOR POOLSIDE LUNCH Misc-Event Expense $ /22/15 HOME DEPOT CREDIT SERVICES STAIN REMOVER Misc-Contingency $ /22/15 HOME DEPOT CREDIT SERVICES MISC SUPPLIES Misc-Contingency $ /22/15 HOME DEPOT CREDIT SERVICES MISC SUPPLIES Miscellaneous Services $ /22/15 HOME DEPOT CREDIT SERVICES W 12 Misc-Contingency $ /22/15 HOME DEPOT CREDIT SERVICES W 12 Op Supplies - General $ /22/15 HOME DEPOT CREDIT SERVICES TRASH BAGS FOR KITCHEN Op Supplies - General $ /22/15 HOME DEPOT CREDIT SERVICES MISC SUPPLIES Miscellaneous Services $ /22/15 HOME DEPOT CREDIT SERVICES MISC SUPPLIES R&M-Clubhouse $ /22/15 HOME DEPOT CREDIT SERVICES MISC SUPPLIES Misc-Contingency $7.98 Report Date 1/8/2016 Prepared by: Severn Trent Management Services

25 /22/15 HOME DEPOT CREDIT SERVICES MISC SUPPLIES Misc-Social Committee $ /22/15 HOME DEPOT CREDIT SERVICES GAS FOR POOLSIDE LUNCH Misc-Event Expense $ /22/15 HOME DEPOT CREDIT SERVICES POINSETTIAS Miscellaneous Services $ /22/15 JOE MUHLEBACH REIMBURSEMENT FOR DRAINS ON BOCCE COURT R&M-Parks $ /22/15 PATRICIA DROW PATRICIA DROW FITNESS KEY REFUND Deposits $ /22/15 PEACOCK PAINTING SERVICES PAYMENT# 1 FOR EAST WALL R&M-Clubhouse $1, /22/15 PETTY CASH PETTY CASH REIMBURSEMENT FOR 12/4 THRU 12/18/15 Misc-Event Expense $ /22/15 PETTY CASH PETTY CASH REIMBURSEMENT FOR 12/4 THRU 12/18/15 Misc-Event Expense $ /22/15 PETTY CASH PETTY CASH REIMBURSEMENT FOR 12/4 THRU 12/18/15 Misc-Event Expense $ /22/15 REBECCA CENTENO REBECCA CENTENO FITNESS KEY REFUND Deposits $ /22/15 RICHARD PERRY RICHARD PERRY FITNESS KEY REFUND Deposits $ /22/15 ROBERT BRIARTON REPLACE ROTTEN WOOD AND REATTACH DECORATIVE WOOD R&M-Clubhouse $ /22/15 ROBERT BRIARTON REPLACE SCREEN WALLS/CHAIR RAILS R&M-Clubhouse $4, /11/15 OLIN E. BELL PAYROLL December 11, 2015 Payroll Posting $ /11/15 ELIZABETH A. KELLER PAYROLL December 11, 2015 Payroll Posting $ /11/15 DONALD A. OPPENHEIM PAYROLL December 11, 2015 Payroll Posting $ /11/15 WILLARD BARNHOUSE PAYROLL December 11, 2015 Payroll Posting $ Fund Total $53, /09/15 MAINSCAPE IRRIGATION MAINT 12/15 Contracts-Irrigation $3, /09/15 WATER EQUIPMENT TECHNOLOGIES 9346 INSTALL NEW 5HP PUMP MOTOR FOR WELL R&M-Pumps $5, /22/15 MAINSCAPE IRRIGATION SERVICE R&M-Irrigation $1, Fund Total $10, Total Checks Paid $64, HERITAGE OAK PARK Check Register by Fund For the Period from 12/01/15 to 12/31/15 (Sorted by Check No.) Fund No. Check No. Check Date Payee Invoice No. Invoice Description G/L Account Name G/L Account # Check Amount IRRIGATION FUND Page 21 Report Date 1/8/2016 Prepared by: Severn Trent Management Services