Riverbend West Community Development District

Transcription

1 Riverbend West Community Development District Board of Supervisors Meeting July 10, 2018 District Office: 9428 Camden Field Parkway Riverview, Florida

2 RIVERBEND WEST COMMUNITY DEVELOPMENT DISTRICT AGENDA JULY 10, 2018 at 6:00 PM SouthShore Regional Library Beth Shields Way, Ruskin, FL District Board of Supervisors Vance Edwards Chairman Kevin Kaspar Vice Chairman Joe Collins Assistant Secretary Kelly Evans Assistant Secretary Ben Gainer Assistant Secretary District Manager Grant Phillips Rizzetta & Company, Inc. District Counsel John Vericker Straley & Robin, PA District Engineer Todd Amaden Landmark Engineering All cellular phones and pagers must be turned off while in the meeting room. The District Agenda is comprised of five different sections: The meeting will begin promptly at 6:00 PM with the first section which is called Audience Comments. The Audience Comment portion of the agenda is where individuals may comment on matters that concern the District. Each individual is limited to three (3) minutes for such comment. The Board of Supervisors or Staff is not obligated to provide a response until sufficient time for research or action is warranted. IF THE COMMENT CONCERNS A MAINTENANCE RELATED ITEM, THE ITEM WILL NEED TO BE ADDRESSED BY THE DISTRICT MANAGER OUTSIDE THE CONTEXT OF THIS MEETING. The second section is called Staff Reports. This section allows the District Manager, Engineer, and Attorney to update the Board of Supervisors on any pending issues that are being researched for Board action. The third section is called Business Administration. The Business Administration section contains items that require the review and approval of the District Board of Supervisors as a normal course of business. The fourth section is called Business Items. The Business Items section contains items for approval by the District Board of Supervisors that may require discussion, motion and votes on an item-by-item basis. Occasionally, certain items for decision within this section are required by Florida Statute to be held as a Public Hearing. During the Public Hearing portion of the agenda item, each member of the public will be permitted to provide one comment on the issue, prior to the Board of Supervisors discussion, motion and vote. Agendas can be reviewed by contacting the Manager s office at (813) at least seven days in advance of the scheduled meeting. Requests to place items on the agenda must be submitted in writing with an explanation to the District Manager at least fourteen (14) days prior to the date of the meeting. The final section is called Supervisor Requests. This is the section in which the Supervisors may request Staff to prepare certain items in an effort to meet residential needs. Public workshops sessions may be advertised and held in an effort to provide informational services. These sessions allow staff or consultants to discuss a policy or business matter in a more informal manner and allow for lengthy presentations prior to scheduling the item for approval. Typically no motions or votes are made during these sessions. Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this meeting is asked to advise the District Office at (813) , at least 48 hours before the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service at 7-1-1, who can aid you in contacting the District Office. Any person who decides to appeal any decision made by the Board with respect to any matter considered at the meeting is advised that this same person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which the appeal is to be based.

3 RIVERBEND WEST COMMUNITY DEVELOPMENT DISTRICT DISTRICT OFFICE 9428 CAMDEN FIELD PARKWAY RIVERVIEW, FL Board of Supervisors July 9, 2018 Riverbend West Community Development District REVISED AGENDA Dear Board Members: The regular meeting of the Board of Supervisors of the Riverbend West Community Development District will be held on Tuesday, July 10, 2018 at 6:00 PM at the SouthShore Regional Library, located at Beth Shields Way, Ruskin, Florida The following is the revised agenda for this meeting: 1. CALL TO ORDER/ROLL CALL 2. AUDIENCE COMMENTS 3. STAFF REPORTS A. Landscape & Irrigation Update i. Consideration of Landscape Proposal...Tab 1 B. District Counsel C. District Engineer D. District Manager 4. BUSINESS ADMINISTRATION A. Consideration of Minutes of Board of Supervisors Regular Meeting held June 12, Tab 2 5. BUSINESS ITEMS A. Ratification of Fiscal Year 2017 Audited Financial Statement...Tab 3 B. Presentation of Statewide Mutual Aid Agreement...Tab 4 i. Consideration of Resolution , Adopting SMAA...Tab 5 C. Consideration of Security Camera Installations...under sep. cover D. Discussion of Website ADA Compliance...Tab 6 E. Discussion Regarding Developer Punch List Items F. Discussion of Dog Park Ownership and Lighting G. Discussion of Approved Proposed FY18-19 Budget...under sep. cover H. Ratification of Construction Requisitions (if any) 6. SUPERVISOR REQUESTS 7. ADJOURNMENT We look forward to seeing you at the meeting. In the meantime, if you have any questions please do not hesitate to contact us at (813) Sincerely, Grant Phillips Grant Phillips District Manager

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5 Job Name: Red Cedar Replacement Proposal # Property Name: RiverBend West CDD Date: Client: Address: City/State/Zip: RiverBend West CDD c/o Rizzetta & Co., Inc Camden Field Pkwy Riverview, FL Phone: Yellowstone Landscape will complete the work described below: Enhancement Proposal July 9, 2018 Description The following is an estimate for the replacement of the missing Southern Red Cedars adjacent to the perimeter walls along 1st St SW and 21st Ave SW Materials & Services Quantity Unit Price Total Southern Red Cedar. #25 container size Stake Trees. Materials required to properly stake replacement trees Labor required for tree install and staking 14 $ $ 4, $ $ $ $ TOTAL PRICE $ 5, ACCEPTANCE OF TERMS Signature below authorizes Yellowstone Landscape to perform work as described above and verifies that the prices and specifications are hereby accepted. Payment terms: Net 30 days. All overdue balances will be a charged a 1.5% a month, 18% annual percentage rate. Limited Warranty: All plant material is under a limited warranty for one year. Transplanted plant material and/or plant material that dies due to conditions out of Yellowstone Landscape s control (i.e. Acts of God, vandalism, inadequate irrigation due to water restrictions, etc.) shall not be included in the warranty. Client: Prepared by: Jody Nelson Date: Date: July 9, 2018 Project Number: PO Reference: Internal Use Only District: Date Work Completed: Bradenton

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7 RIVERBEND WEST COMMUNITY DEVELOPMENT DISTRICT June 12, Minutes of Meeting Page 1 MINUTES OF MEETING Each person who decides to appeal any decision made by the Board with respect to any matter considered at the meeting is advised that the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based. RIVERBEND WEST COMMUNITY DEVELOPMENT DISTRICT The special meeting of the Board of Supervisors of the Riverbend West Community Development District was held on Tuesday, June 12, 2018 at 6:00 PM at the SouthShore Regional Library, located at Beth Shields Way, Ruskin, Florida Present and constituting a quorum were: Vance Edwards Laura Coffey Kevin Kaspar Board Supervisor, Vice Chair Board Supervisor, Assistant Secretary Board Supervisor, Assistant Secretary Also present were: Grant Phillips Vivek Babbar District Manager; Rizzetta & Company District Counsel; Straley Robin & Vericker Audience FIRST ORDER OF BUSINESS Call to Order Mr. Phillips called the meeting to order and read the roll call. SECOND ORDER OF BUSINESS Audience Comments There were no comments from the audience members. THIRD ORDER OF BUSINESS Consideration of Board Supervisor Appointments Mr. Phillips introduced the topic to the Board for consideration, advising there are two supervisors seats open for nominations. On a Motion by Mr. Kaspar, seconded by Mr. Edwards, with all in favor, the Board appointed Joe Collins to serve on the Board of Supervisors for the Riverbend West Community Development District. Mr. Phillips administered the Oath of Office to Mr. Collins and Mr. Collins joined the rest of the Board at the table.

8 RIVERBEND WEST COMMUNITY DEVELOPMENT DISTRICT June 12, Minutes of Meeting Page 2 Ms. Coffey then submitted her resignation from the Board. On a Motion by Mr. Edwards, seconded by Mr. Kaspar, with all in favor, the Board accepted Laura Coffey s resignation from the Board of Supervisors for the Riverbend West Community Development District. Ms. Coffey departed the meeting. On a Motion by Mr. Edwards, seconded by Mr. Kaspar, with all in favor, the Board appointed Kelly Evans to serve on the Board of Supervisors for the Riverbend West Community Development District. Mr. Phillips administered the Oath of Office to Ms. Evans. FOURTH ORDER OF BUSINESS Consideration of Resolution , Re-designating Officers of the Board Mr. Phillips presented Resolution to the Board for consideration. Brief discussion ensued. Upon nomination by Ms. Evans, the Board agreed that Mr. Edwards should serve as Chair, Mr. Kaspar should serve as Vice Chair, and the rest of the Board would serve as assistant secretaries. On a Motion by Mr. Edwards, seconded by Mr. Kaspar, with all in favor, the Board adopted Resolution , Re-designating Officers of the Board, for the Riverbend West Community Development District. FIFTH ORDER OF BUSINESS Consideration of Minutes of the Board of Supervisors Regular Meeting Held on May 8, 2018 Mr. Phillips presented the minutes of the Board of Supervisors regular meeting held on May 8, 2018 to the Board for consideration. On a Motion by Mr. Kaspar, seconded by Mr. Edwards, with all in favor, the Board approved the minutes of the Board of Supervisors meeting held on May 8, 2018 as presented for the Riverbend West Community Development District. SIXTH ORDER OF BUSINESS Consideration of Resolution , Re-Designating Dates, Times, and Location for Regular Meetings

9 RIVERBEND WEST COMMUNITY DEVELOPMENT DISTRICT June 12, Minutes of Meeting Page 3 Mr. Phillips presented Resolution to the Board for consideration and reviewed the document for the Board. Brief discussion ensued. It was confirmed that the August meeting should be held at the Riverview office of Rizzetta & Company, as the library is not available at that time. On a Motion by Mr. Edwards, seconded by Mr. Kaspar, with all in favor, the Board adopted Resolution , Re-designating Dates, Times, and Location for Regular Meetings, for the Riverbend West Community Development District. SEVENTH ORDER OF BUSINESS Discussion Regarding Landscape Maintenance Contract Mr. Phillips introduced the topic to the Board. Discussion ensued. Related items discussed included issues with Yellowstone, maintenance near the southwestern part of the fenceline, working with the District Engineer, monument lighting, parking and mowing, and hurricane-damaged trees removed. EIGHTH ORDER OF BUSINESS Discussion Regarding Security Camera Installations Mr. Phillips introduced the topic to the Board. Discussion ensued. The Board directed Staff to obtain proposals for consideration. NINTH ORDER OF BUSINESS Staff Reports A. District Counsel Mr. Babbar addressed the Board; he had no formal report to present. B. District Engineer Todd Amaden was not present; no formal report was provided. C. District Manager Mr. Phillips announced that the next regular meeting of the Board of Supervisors will be held Tuesday, July 10, 2018 at 6:00 PM at the SouthShore Regional Library. He then presented an aquatics proposal to the Board for consideration. Discussion ensued. The Board requested that Mr. Phillips contact Aquatic Systems regarding the area on the proposal, as maintenance of that area was to have been included in the main contract. On a Motion by Ms. Evans, seconded by Mr. Collins, with all in favor, the Board approved the proposal from Aquatic Systems, Inc. for one-time removal of cattails and related vegetation from site #4 for an amount not to exceed $3, and directed staff to negotiate addition of the area to the contract for the Riverbend West Community Development District.

10 RIVERBEND WEST COMMUNITY DEVELOPMENT DISTRICT June 12, Minutes of Meeting Page 4 TENTH ORDER OF BUSINESS Supervisor Requests Mr. Collins spoke about dog park maintenance and lighting, obtaining a stormwater map from the District Engineer, and speed breakers. Lengthy discussion ensued. ELEVENTH ORDER OF BUSINESS Adjournment On a Motion by Mr. Kaspar, seconded by Ms. Evans, with all in favor, the Board adjourned the meeting at 7:09 PM for the Riverbend West Community Development District. Secretary / Assistant Secretary Chairman / Vice Chairman

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12 Riverbend West Community Development District FINANCIAL STATEMENTS September 30, 2017

13 Riverbend West Community Development District Table of Contents September 30, 2017 REPORT Independent Auditors Report 1 FINANCIAL STATEMENTS Management s Discussion And Analysis (required supplemental information) 3 Basic Financial Statements Government Wide Financial Statements Statement of Net Position 8 Statement of Activities 9 Fund Financial Statements Balance Sheet Governmental Funds 10 Reconciliation of the Balance Sheet of Governmental Funds to the Statement 11 of Net Position Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds 12 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities 13 Notes to Financial Statements 14 Required Supplemental Information (other than MD&A) Budget to Actual Comparison Schedule General Fund 23 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 24 Management Letter 26 Attestation Report on Compliance with Section Florida Statutes 28

14 INDEPENDENT AUDITORS REPORT To the Board of Supervisors Riverbend West Community Development District Hillsborough County, Florida Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of Riverbend West Community Development District (hereinafter referred to as District ), as of and for the year ended September 30, 2017, 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. Auditors 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 standards 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 auditors' 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.

15 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, each major fund, and the aggregate remaining fund information of the District as of September 30, 2017, and the respective changes in financial position 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 and budgetary comparison information, as listed in the table of contents, 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 Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated April 17, 2018, on our consideration of the District's internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that report is 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 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. CARR, RIGGS & INGRAM Miramar Beach, Florida April 17,

16 Management s Discussion And Analysis

17 Riverbend West Community Development District Management s Discussion and Analysis Our discussion and analysis of the Riverbend West Community Development District s financial performance provides an overview of the District s financial activities for the fiscal year ended September 30, Please read it in conjunction with the District s financial statements, which begin on page 8. FINANCIAL HIGHLIGHTS At September 30, 2017, the liabilities of the District exceed its assets by approximately $220,000 (deficit). During the fiscal year ended September 30, 2017, the District incurred approximately $266,000 of interest expenditures and repaid principal of $80,000. USING THE ANNUAL REPORT This annual report consists of a series of financial statements. The Statement of Net Position and the Statement of Activities on pages 8 9 provide information about the activities of the District as a whole and present a longer term view of the District s finances. Fund financial statements start on page 9. For governmental activities, these statements tell how these services were financed in the short term as well as what remains for future spending. Fund financial statements also report the District s operations in more detail than the government wide statements by providing information about the District s most significant funds. Reporting the District as a Whole Our analysis of the District as a whole begins on page 4. One of the most important questions asked about the District s finances is, Is the District as a whole better off or worse off as a result of the year s activities? The Statement of Net Position and the Statement of Activities report information about the District as a whole and about its activities in a way that helps answer this question. These statements include all assets and liabilities using the accrual basis of accounting, which is similar to the accounting used by most private sector companies. All of the current year s revenues and expenses are taken into account regardless of when cash is received or paid. These two statements report the District s net position and related changes during the current year. You can think of the District s net position the difference between assets and liabilities as one way to measure the District s financial health, or financial position. Over time, increases or decreases in the District s net position is one indicator of whether its financial health is improving or deteriorating. You will need to consider other nonfinancial factors; however, such as changes in the District s assessment base and the condition of the District s infrastructure, to assess the overall health of the District. 3

18 Reporting the District s Most Significant Funds Riverbend West Community Development District Management s Discussion and Analysis Our analysis of the District s major funds begins on page 5. The fund financial statements begin on page 10 and provide detailed information about the most significant funds not the District as a whole. Some funds are required to be established by State law and by bond covenants. All of the District s funds are governmental fund types. Governmental funds All of the District s basic services are reported in governmental funds, which focus on how money flows into and out of those funds and the balances left at yearend that are available for spending. The governmental fund statements provide a detailed short term view of the District s general government operations and the basic services it provides. Governmental fund information helps you determine whether there are more or fewer financial resources that can be spent in the near future to finance the District s programs. THE DISTRICT AS A WHOLE The following table reflects the condensed Statement of Net Position and is compared to the prior year. September 30, Change Assets Current and other assets $ 356,292 $ 160,079 $ 196,213 Capital Assets, net 4,302,474 4,390,280 (87,806) Total assets $ 4,658,766 $ 4,550,359 $ 108,407 Liabilities Current liabilities $ 221,850 $ 218,366 $ 3,484 Other liabilities 4,657,263 4,739,156 (81,893) Total liabilities 4,879,113 4,957,522 (78,409) Net position Net investment in capital assets (284,381) (275,869) (8,512) Restricted for: Debt service 19,550 19,550 Unrestricted 44,484 (131,294) 175,778 Total net position (deficit) (220,347) (407,163) 186,816 Total liabilities and net position $ 4,658,766 $ 4,550,359 $ 108,407 For more detailed information, see the accompanying Statement of Net Position. During fiscal year ended September 30, 2017, total assets increased by approximately $108,000, while total liabilities decreased by approximately $78,000. The increase in assets is primarily a result 4

19 Riverbend West Community Development District Management s Discussion and Analysis of the current year excess of revenues over expenditures. The decrease in liabilities is primarily due to the repayment of outstanding long term bond principal. The following schedule compares the Statement of Activities for the current and previous fiscal year. Year ended September 30, Change Revenues: Program revenues: Charges for services $ 633,759 $ 63,747 $ 570,012 Grants and contributions General revenues: Interest and other revenues Total revenues 634,634 63, ,840 Expenses: General government 68,238 47,673 20,565 Maintenance and operations 64,814 16,370 48,444 Unallocated depreciation 87,806 87,806 Bond issue costs ,833 (273,235) Interest 226, ,403 91,959 Total expenses 447, ,279 (24,461) Change in net position 186,816 (408,485) 595,301 Net position (deficit), ending (407,163) 1,322 (408,485) Net position (deficit), ending $ (220,347) $ (407,163) $ 186,816 For more detailed information, see the accompanying Statement of Activities. During fiscal year ended September 30, 2017, total revenues increased by approximately $571,000 from prior year, while expenses decreased by approximately $24,500. The increase in revenues is due to the District issuing Series 2016 Bonds in the prior year and beginning to collect assessments related to those bonds in the current year. Expenses decreased primarily due to bond issuance costs related to the issuance of the Series 2016 Bonds in the prior year, which is partially offset by the increase in District operations in the current year. THE DISTRICT S FUNDS As the District completed the year, its governmental funds (as presented in the balance sheet on page 10) reported a combined fund balance of approximately $311,000. Significant transactions are discussed below: 5

20 Riverbend West Community Development District Management s Discussion and Analysis During the fiscal year ended September 30, 2017, the District incurred approximately $266,000 of interest expenditures and repaid principal of $80,000. The overall increase in fund balance for the year ended September 30, 2017 totaled approximately $155,000. GOVERNMENTAL FUNDS BUDGETARY HIGHLIGHTS An Operating budget was established by the governing board for the District pursuant to the requirements of Florida Statutes. The budget to actual comparison for the General Fund, including the original budget and final adopted budget, is shown at page 23. The District experienced favorable variances in revenues and expenditures as compared to the budget in the amount of $10,708 and $33,348, respectively. The variance in revenues is due to unanticipated assessments, which were collected in the current year. The variance in expenditures occurred primarily due to anticipated landscape, engineering and district council expenditures that were not incurred during the year. Capital Assets CAPITAL ASSET AND DEBT ADMINISTRATION At September 30, 2017, the District had approximately $4.3 million invested in capital assets. This amount represents a decrease of approximately $88,000 from the fiscal year 2016 total. A listing of capital assets for the current and prior year follows: September 30, Change Capital assets not being depreciated $ $ 4,390,280 $ (4,390,280) Capital assets being depreciated 4,390,280 4,390,280 Total, prior to depreciation 4,390,280 4,390,280 Accumulated depreciation 87,806 87,806 Net capital assets $ 4,302,474 $ 4,390,280 $ (87,806) More information about the District's capital assets is presented in Note 4 to the financial statements. Debt At September 30, 2017, the District had approximately $4.8 million of debt outstanding. This amount represents an decrease of $80,000 from the fiscal year 2016 total. 6

21 Riverbend West Community Development District Management s Discussion and Analysis A listing of debt amounts outstanding for the current and prior year is as follows: September 30, Change Special Assessment Revenue Bonds: Series 2016 bonds $ 4,772,000 $ 4,852,000 $ (80,000) Total $ 4,772,000 $ 4,852,000 $ (80,000) More information about the District's long term debt is presented in Note 5 to the financial statements. FUTURE FINANCIAL FACTORS Riverbend West Community Development District is an independent special district that operates under the provisions of Chapter 190, Florida Statutes. The District operates under an elected Board of Supervisors, which establishes policy and sets assessment rates. Assessment rates for fiscal year 2018 were established to provide for the operations of the District as well as the necessary debt service requirements. CONTACTING THE DISTRICT S FINANCIAL MANAGEMENT This financial report is designed to provide a general overview of the District s finances. If you have questions about this report or need additional financial information, contact the Riverbend West Community Development District s management company at Corporate Blvd, Orlando, Florida

22 Basic Financial Statements

23 Riverbend West Community Development District Statement of Net Position September 30, 2017 Governmental Activities Assets Cash and cash equivalents $ 78,724 Investments 266,348 Assessments receivable 3,445 Deposits 2,775 Prepaid expenses 5,000 Capital assets: Depreciable, net 4,302,474 Total assets 4,658,766 Liabilities Accounts payable 16,630 Accrued interest payable 93,390 Due to Developer 28,830 Non current liabilities: Due within one year 83,000 Due in more than one year 4,657,263 Total liabilities 4,879,113 Net Position Net investment in capital assets (284,381) Restricted for: Debt service 19,550 Unrestricted 44,484 Total net position (deficit) $ (220,347) The accompanying notes are an integral part of these financial statements. 8

24 Riverbend West Community Development District Statement of Activities Year ended September 30, 2017 Program Revenues Net (Expense) Revenue and Changes in Net Position Operating Charges for Grants and Governmental Functions/Programs Expenses Services Contributions Activities Primary government: Governmental activities: General government $ (68,238) $ 90,825 $ $ 22,587 Maintenance and operations (64,814) 86,267 21,453 Unallocated depreciation (87,806) (87,806) Bond issue costs (598) (598) Interest (226,362) 456, ,164 Total governmental activities $ (447,818) $ 633,759 $ ,800 General revenues Interest and other revenues 16 Total general revenues 16 Change in net position 186,816 Net position beginning of year (deficit) (407,163) Net position end of year (deficit) $ (220,347) The accompanying notes are an integral part of these financial statements. 9

25 Riverbend West Community Development District Balance Sheet Governmental Funds September 30, 2017 Total Debt Non major Governmental General Fund Service Fund Funds Assets Cash and cash equivalents $ 78,724 $ $ $ 78,724 Investments 266, ,348 Assessments receivable 3,445 3,445 Deposits 2,775 2,775 Prepaid expenditures 5,000 5,000 Total assets $ 89,944 $ 266,348 $ $ 356,292 Liabilities and Fund Balance Liabilities Accounts payable $ 16,630 $ $ $ 16,630 Due to the Developer 28,830 28,830 Total liabilities 45,460 45,460 Fund balance Nonspendable 7,775 7,775 Restricted for debt service 266, ,348 Unassigned 36,709 36,709 Total fund balance 44, , ,832 Total liabilities and fund balance $ 89,944 $ 266,348 $ $ 356,292 The accompanying notes are an integral part of these financial statements. 10

26 Riverbend West Community Development District Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position September 30, 2017 Total fund balances, governmental funds $ 310,832 Capital assets used in governmental activities are not financial resources and therefore are not reported in the fund level statements. 4,302,474 Liabilities not due and payable from current resources, including accrued interest, are not reported in the fund level statements. (4,833,653) Total net position (deficit) governmental activities $ (220,347) The accompanying notes are an integral part of these financial statements. 11

27 Riverbend West Community Development District Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds Year ended September 30, General Fund Debt Service 2017 Nonmajor Fund Total Governmental Funds Revenues Assessments $ 177,092 $ 456,667 $ 633,759 Interest and other revenues Total revenues 177, , ,634 Expenditures Current: General government 68,238 68,238 Maintenance and operations 64,814 64,814 Debt service: Principal 80,000 80,000 Interest 265, ,622 Bond issue costs Total expenditures 133, , ,272 Excess (deficit) of revenues over expenditures 44, ,904 (598) 155,362 Other Financing Sources (Uses) Transfers in Transfers out (598) (598) Total other financing sources (598) Net change in fund balances 43, ,906 (2) 155,362 Fund balances, beginning of year 1, , ,470 Fund balances, end of year $ 44,484 $ 266,348 $ $ 310,832 The accompanying notes are an integral part of these financial statements. 12

28 Riverbend West Community Development District Reconciliation of the Statement of Revenues, Expenditures and Changes In Fund Balances of Governmental Funds to the Statement of Activities Year ended September 30, 2017 Net change in fund balances governmental funds $ 155,362 Amortization of original issue discount is not recognized in the governmental fund statement but is reported as an expense in the Statement of Activities. (1,107) Depreciation on capital assets is not recognized in the fund financial statements but is reported as an expense in the Statement of Activities. (87,806) Governmental funds report principal payments on bonds when debt is paid, whereas these payments are eliminated in the Statement of Activities and recognized as a decrease in bonds payable in the Statement of Net Position. 80,000 The change in accrued interest between the current and prior year is recorded on the Statement of Activities but not on the fund financial statements. 40,367 Change in net position of governmental activities $ 186,816 13

29 Riverbend West Community Development District Notes to the Financial Statements NOTE 1: NATURE OF ORGANIZATION The Riverbend West Community Development District (the District ) was established on November 6, 2014 pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes, by Hillsborough County Ordinance The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue bonds, and to levy and assess non ad valorem assessments for the financing and delivery of capital infrastructure. The District was established for the purposes of financing and managing the acquisition, construction, maintenance, and operation of a portion of the infrastructure necessary for community development within the District. The District is governed by a Board of Supervisors ( Board ), which is comprised of five members. The Supervisors are elected on an at large basis by the owners of the property within the District. Certain supervisors are affiliated with Lennar Homes, LLC (the "Developer"). The Board of Supervisors of the District exercise all powers granted to the District pursuant to Chapter 190, Florida Statutes. The Board has the final responsibility for: 1. Assessing and levying assessments. 2. Approving budgets. 3. Exercising control over facilities and properties. 4. Controlling the use of funds generated by the District. 5. Approving the hiring and firing of key personnel. 6. Financing improvements. In evaluating how to define the government, for financial reporting purposes, management has considered all potential component units. The decision to include or exclude a potential component unit in the reporting entity was made by applying the criteria set forth by Generally Accepted Accounting Principles (GAAP) as defined by the Governmental Accounting Standards Board (GASB) in Statements Nos. 14 and 61. Based on the criteria identified therein, no potential component units were found. NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accounting policies of the District conform to GAAP as applicable to governments in accordance with those promulgated by GASB. The following is a summary of the more significant policies: 14

30 Riverbend West Community Development District Notes to the Financial Statements NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Government wide and Fund Financial Statements The basic financial statements include both government wide and fund financial statements. The government wide financial statements (i.e., the Statement of Net Position and the Statement of Activities) report information on all the non fiduciary activities of the primary government. Governmental activities, which normally are supported by assessments, are reported separately from business type activities, which rely to a significant extent on fees and charges for support. The business type activities are reported separately in government wide financial statements; however, at September 30, 2017, the District did not have any significant business type activities. Therefore, no business type activities are reported. Assessments and other items not properly included as program revenues (i.e., charges to customers or applicants who purchase, use, or directly benefit from goods or services) are reported as general revenues. Separate financial statements are provided for governmental funds. Major individual governmental funds are reported as separate columns in the fund financial statements. Measurement Focus, Basis of Accounting and Basis of Presentation The government wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of the related cash flows. Assessments are recognized as revenues in the year for which they are levied. Grants and other similar items are to be recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the District considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures are recorded only when payment is due. Developer contributions and interest associated with the current fiscal period are all considered to be susceptible to accrual and have been recognized as revenues of the current fiscal period. All other revenue items are considered to be measurable and available only when cash is received by the District. 15

31 Riverbend West Community Development District Notes to Financial Statements NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) The District reports the following major governmental funds: General Fund The General Fund is the primary operating fund of the District. It is used to account for all financial resources except those required to be accounted for in other funds. Debt Service Fund The Debt Service Fund is used to account for the accumulation of resources for the annual payment of principal and interest on long term debt. For the year ended September 30, 2017, the District does not report any proprietary funds. As a general rule, the effect of interfund activity has been eliminated from the government wide financial statements. When both restricted and unrestricted resources are available for use, it is the District s policy to use restricted resources first, then unrestricted resources as they are needed. When committed, assigned, or unassigned resources are available for use in the governmental fund financial statements, it is the government s policy to use committed resources first, followed by assigned resources, then unassigned resources as needed. Cash, Deposits and Investments The District maintains deposits with "Qualified Public Depositories" as defined in Chapter 280, Florida Statutes. All Qualified Public Depositories must place with the Treasurer of the State of Florida securities in accordance with collateral requirements determined by the State s Chief Financial Officer. In the event of default by a Qualified Public Depository, the State Treasurer will pay public depositors all losses. Losses in excess of insurance and collateral will be paid through assessments between all Qualified Public Depositories. Under this method, all the District's deposits are fully insured or collateralized at the highest level of security as defined by GASB, Statement Number 40, Deposits and Investment Disclosures (An Amendment of GASB, Statement Number 3). The District is authorized to invest in financial instruments as established by Section , Florida Statutes. The authorized investments include among others direct obligations of the U.S. Treasury; the Local Government Surplus Trust Funds as created by Section , Florida Statutes; SEC registered money market funds with the highest credit quality rating from a nationally recognized rating agency; and interest bearing time deposits or savings accounts in authorized financial institutions. 16

32 Riverbend West Community Development District Notes to Financial Statements NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Capital Assets Capital assets, which include primarily infrastructure assets (e.g., roads, sidewalks, water management systems and similar items), are reported in the governmental activities column in the government wide financial statements. Capital assets are defined by the District as assets with an initial/individual cost of more than $5,000 and an estimated useful life in excess of two years. Such assets are recorded at historical cost and estimated historical cost if purchased or constructed. Donated assets are recorded at estimated fair market value at the date of donation. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed. Property, plant and equipment of the primary government are depreciated using the straight line method over the following estimated useful lives: Asset Years Infrastructure In the governmental fund financial statements, amounts incurred for the acquisition of capital assets are reported as fund expenditures. Depreciation expense is not reported in the governmental fund financial statements. Long Term Obligations In the government wide financial statements, long term debt and other long term obligations are reported as liabilities in the Statement of Net Position. Bond premiums and discounts are deferred and amortized over the life of the bonds using the straight line or effective interest method. Bonds payable are reported net of these premiums or discounts. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as current period expenses. In the fund financial statements, governmental fund types recognize bond premiums and discounts during the current period. The face amount of the debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as current period expenditures. Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the U.S. requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. 17

33 Riverbend West Community Development District Notes to Financial Statements NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Deferred Outflows/Inflows of Resources In addition to assets, the Statement of Net Position will sometimes include 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 does not have any of this type of item at September 30, In addition to liabilities, the Statement of Net Position and Balance Sheet Gov t Funds 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 of this type of item at September 30, Fund Equity Net position in the government wide financial statements is categorized as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents net position related to infrastructure and property, plant and equipment, net of any related debt. Restricted net position represents net position restricted by the District's bond covenants. Governmental fund equity is classified as fund balance. Fund balance is further classified as nonspendable, restricted, committed, assigned, or unassigned. Nonspendable fund balance cannot be spent because of its form. Restricted fund balance has limitations imposed by creditors, grantors, or contributors or by enabling legislation or constitutional provisions. Committed fund balance is a limitation imposed by the District board through approval of resolutions. Assigned fund balance is a limitation imposed by a designee of the District board. Unassigned fund balance in the General Fund is the net resources in excess of what can be properly classified in one of the above four categories. Negative unassigned fund balance in other governmental funds represents excess expenditures incurred over the amounts restricted, committed, or assigned to those purposes. Budgets The District is required to establish a budgetary system and an approved annual budget. Annual budgets are legally adopted on a basis consistent with GAAP for the General Fund. Any revision to the budget must be approved by the District Board. The budgets are compared to actual expenditures. In instances where budget appropriations and estimated revenues have been revised during the year, budget data presented in the financial statements represent final authorization amounts. 18

34 Riverbend West Community Development District Notes to Financial Statements NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) The District follows these procedures in establishing the budgetary data reflected in the financial statements: A. Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1. B. A public hearing is conducted to obtain comments. C. Prior to October 1, the budget is legally adopted by the District Board. D. All budget changes must be approved by the District Board. E. Budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America. NOTE 3: INVESTMENTS The District s investments consist of money market funds and similar instruments in which shares are owned in the fund rather than the underlying investments. In accordance with GASB 79, Certain External Investment Pools and Pool Participants, these amounts are reported at amortized cost. The following is a summary of the District s investments: September 30, 2016 Credit Risk Maturities First American Prime Money Market Funds $ 266,348 S&P AAAm 23 days Total investments $ 266,348 Custodial credit risk For an investment, custodial credit risk is the risk that the District will not be able to recover the value of the investments or collateral securities that are in the possession of an outside party. The District has no formal policy for custodial risk. At September 30, 2017, the money market funds are not exposed to custodial credit risk because their existence is not evidenced by securities that exist in physical or book entry form. Concentration risk The District s investment policy requires diversification, but does not specify limits on types of investments. Interest rate risk The District does not have a formal policy for addressing interest rate risk; however, investments are made with discretion, to seek reasonable returns, preserve capital, and in general, avoid speculative investments. The District manages its exposure to declines in fair values from interest rate changes by reviewing the portfolio on an ongoing basis for changes in effective yield amounts. 19

35 Riverbend West Community Development District Notes to Financial Statements NOTE 4: CAPITAL ASSETS The following is a summary of changes in the capital assets for the year ended September 30, 2017: Beginning Ending Balance Additions Transfers Balance Governmental Activities: Capital assets not being depreciated: Construction in progress $ 4,390,280 $ $ (4,390,280) $ Total capital assets, not being depreciated 4,390,280 (4,390,280) Capital assets being depreciated Infrastructure 4,390,280 4,390,280 Total capital assets, being depreciated 4,390,280 4,390,280 Less accumulated depreciation for: Infrastructure 87,806 87,806 Total accumulated depreciation 87,806 87,806 Total capital assets, being depreciated, net (87,806) 4,390,280 4,302,474 Governmental activities capital assets $ 4,390,280 $ (87,806) $ $ 4,302,474 Depreciation expense of $87,806 is reported as Unallocated depreciation on the accompanying Statement of Activities. NOTE 5: BONDS PAYABLE In February 2016, the District issued $4,852,000 of Special Assessment Bonds, Series 2016 consisting of $527, Term Bonds due on May 1, 2022 with a fixed interest rate of 3.75%, $1,241,000 of 2016 Term Bonds due on May 1, 2032 with a fixed interest rate of 4.50%, $1,069,000 of 2016 Term Bonds due on May 1, 2038 with a fixed interest rate of 4.75%, and $2,015,000 of 2016 Term Bonds due on May 1, 2046 with a fixed interest rate of 5.00%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is paid semiannually on each May 1 and November 1. Principal on the Series 2016 Bonds is paid serially commencing on November 1, 2017 through November 1, The Bond Indenture has certain restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agreed to levy special assessments in annual amounts adequate to provide payment of debt service. The District is in compliance with the requirements of the Bond Indenture at September 30,

36 NOTE 5: BONDS PAYABLE (Continued) Riverbend West Community Development District Notes to Financial Statements The Bond Indentures require that the District maintain adequate funds in reserve accounts to meet the debt service reserve requirements as defined in the Indentures. The requirements have been met for the fiscal year ended September 30, Long term liability activity for the year ended September 30, 2017, was as follows: Beginning Balance Additions Reductions Ending Balance Due Within One Year Governmental Activities Bonds Payable: Series 2016 $ 4,852,000 $ $ (80,000) $ 4,772,000 $ 83,000 $ 4,852,000 $ $ (80,000) $ 4,772,000 $ 83,000 The balance of the long term bonds at September 30, 2017 is summarized as follows: 2017 Bond principal balance $ 4,772,000 Less unamortized bond discount (31,737) Net balance, Series 2016 Bonds $ 4,740,263 At September 30, 2017, the scheduled debt service requirements on long term debt were as follows: Total Debt Year Ending September 30, Principal Interest Service 2018 $ 83,000 $ 224,135 $ 307, , , , , , , , , , , , , , ,613 1,539, , ,713 1,544, , ,025 1,548, ,107, ,050 1,555, ,108, ,000 1,250,000 $ 4,772,000 $ 4,200,790 $ 8,972,790 21

37 Riverbend West Community Development District Notes to Financial Statements NOTE 6: RISK MANAGEMENT The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The District maintains commercial insurance coverage to mitigate the risk of loss. Coverage may not extend to all situations. Management believes such coverage is sufficient to preclude any significant uninsured losses to the District. Settled claims have not exceeded this commercial coverage since the District's inception. NOTE 7: MANAGEMENT COMPANY The District has contracted with a management company to perform management advisory services, which include financial and accounting advisory services. Certain employees of the management company also serve as officers (Board appointed non voting positions) of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, and other administrative costs. NOTE 8: RELATED PARTY TRANSACTIONS The District assessed the Developer $8,857 through the local tax collector for operations and maintenance as well as $15,600 for debt service costs on property owned within the District's boundaries. In addition, the Developer paid off roll debt service assessments totaling $150,617 during fiscal year A significant portion of the District s activity is dependent upon the continued involvement of the Developer, Lennar Homes, LLC, the loss of which could have a material adverse effect on the District s operations. 22

38 Required Supplemental Information (Other Than MD&A)

39 Riverbend West Community Development District Budget to Actual Comparison Schedule General Fund Year ended September 30, 2017 Original and Final Budget Actual Amounts Variance with Final Budget Revenues Assessments $ 166,400 $ 177,092 $ 10,692 Developer contributions Total revenues 166, ,108 10,708 Expenditures General government 99,400 68,238 31,162 Maintenance and operations 67,000 64,814 2,186 Total expenditures 166, ,052 33,348 Excess of revenues over expenditures $ $ 44,056 $ 44,056 23

40 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 To the Board of Supervisors Riverbend West Community Development District Hillsborough County, Florida 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, each major fund and the aggregate remaining fund information of Riverbend West Community Development District (hereinafter referred to as the District ), as of and for the year ended September 30, 2017, and the related notes to the financial statements, which collectively comprise the District s basic financial statements, and have issued our report thereon dated April 17, Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the District s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness 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. 24

41 Compliance and Other Matters As part of obtaining reasonable assurance about whether the District s financial statements are free from 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 District 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 District s internal control and compliance. Accordingly, this communication is not suitable for any other purpose. CARR, RIGGS & INGRAM, LLC Miramar Beach, Florida April 17,

42 MANAGEMENT LETTER To the Board of Supervisors Riverbend West Community Development District Hillsborough County, Florida Report on the Financial Statements We have audited the financial statements of Riverbend West Community Development District ( District ) as of and for the fiscal year ended September 30, 2017, and have issued our report thereon dated April 17, Auditors 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 , Rules of the Florida Auditor General. Other Reports and Schedule We have issued our Independent Auditors' Report on Internal Control over Financial Reporting and Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards and Independent Accountants' Report on an examination conducted in accordance with AICPA Professional Standards, AT C Section 315, regarding compliance requirements in accordance with Chapter , Rules of the Auditor General. Disclosures in those report, which are dated April 17, 2018, should be considered in conjunction with this management letter. Prior Audit Findings Section (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 or recommendations made in the preceding annual audit report. Official Title and Legal Authority Section (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. The information required is disclosed in the notes to the financial statements. 26

43 Financial Condition and Management Section (1)(i)5.a. and (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 (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 (1), Florida Statutes. Pursuant to Sections (1)(i)5.c. and (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 (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. Annual Financial Report Section (1)(i)5.b. and (7), Rules of the Auditor General, requires us to apply appropriate procedures and communicate the results of our determination as to whether the annual financial report for the District for the fiscal year ended September 30, 2017, filed with the Florida Department of Financial Services pursuant to Section (1)(a), Florida Statutes, is in agreement with the annual financial audit report for the fiscal year ended September 30, In connection with our audit, we determined that these two reports were in agreement. Other Matters Section (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 which 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 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. CARR, RIGGS & INGRAM, LLC Miramar Beach, Florida April 17,

44 INDEPENDENT ACCOUNTANTS' REPORT To the Board of Supervisors Riverbend West Community Development District Hillsborough County, Florida We have examined Riverbend West Community Development District s compliance with the requirements of Section , Florida Statutes, Local Government Investment Policies, during the year ended September 30, Management is responsible for the District s compliance with those requirements. Our responsibility is to express an opinion on the District s compliance 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 performed 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 judgement, 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 specified requirements. In our opinion, the District complied, in all material respects, with the aforementioned requirements for the year ended September 30, 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. CARR, RIGGS & INGRAM, LLC Miramar Beach, Florida April 17,

45 Tab 4

46 S T A T E OF F L OR I D A D I V I S I O N O F E M E R G E N C Y M A N A G E M E N T RICK SCOTT Governor WESLEY MAUL Director STATEWIDE MUTUAL AID AGREEMENT This Agreement is between the FLORIDA DIVISION OF EMERGENCY MANAGEMENT ( Division ) and the local government signing this Agreement (the Participating Parties ). This agreement is based on the existence of the following conditions: A. The State of Florida is vulnerable to a wide range of disasters that are likely to cause the disruption of essential services and the destruction of the infrastructure needed to deliver those services. B. Such disasters are likely to exceed the capability of any one local government to cope with the emergency with existing resources. C. Such disasters may also give rise to unusual technical needs that the local government may be unable to meet with existing resources, but that other local governments may be able to offer. D. The Emergency Management Act, Chapter 252, provides each local government of the state the authority to develop and enter into mutual aid agreements within the state for reciprocal emergency aid and assistance in case of emergencies too extensive to be dealt with unassisted, and through such agreements to ensure the timely reimbursement of costs incurred by the local governments which render such assistance. E. Pursuant to Chapter 252, the Division has the authority to coordinate assistance between local governments during emergencies and to concentrate available resources where needed. Based on the existence of the foregoing conditions, the parties agree to the following: ARTICLE I. Definitions. As used in this Agreement, the following expressions shall have the following meanings: 1

47 A. The Agreement is this Agreement, which shall be referred to as the Statewide Mutual Aid Agreement ( SMAA ). B. The Division is the Division of Emergency Management C. The Participating Parties to this Agreement are the Division and any and all special districts, educational districts, and other local and regional governments signing this Agreement. D. The Requesting Parties to this Agreement are Participating Parties who request assistance during an emergency. E. The Assisting Parties to this Agreement are Participating Parties who render assistance in an emergency to a Requesting Party. F. The State Emergency Operations Center is the facility designated by the State Coordinating Officer to manage and coordinate assistance to local governments during an emergency. G. The Comprehensive Emergency Management Plan is the biennial Plan issued by the Division in accordance with (2)(a), Florida Statutes. H. The State Coordinating Officer is the official whom the Governor designates, by Executive Order, to act for the Governor in responding to a disaster, and to exercise the powers of the Governor in accordance with the Executive Order, Chapter 252, Florida Statutes, and the State Comprehensive Emergency Management Plan. I. The Period of Assistance is the time during which any Assisting Party renders assistance to any Requesting Party in an emergency, and shall include both the time necessary for the resources and personnel of the Assisting Party to travel to the place specified by the Requesting Party and the time necessary to return them to their place of origin or to the headquarters of the Assisting Party. J. A special district is any local or regional governmental entity which is an independent special district within the meaning of section (3), Florida Statutes, regardless of whether established by local, special, or general act, or by rule, ordinance, resolution, or interlocal agreement. 2

48 K. An educational district is any school district within the meaning of section , Florida Statutes and any community school and state university within the meaning of section , Florida Statutes. L. An interlocal agreement is any agreement between local governments within the meaning of section (3)(a), Florida Statutes. M. A local government is any educational district or any entity that is a local governmental entity within the meaning of section 11.45(1)(e), Florida Statutes. N. Any expressions not assigned definitions elsewhere in this Agreement shall have the definitions assigned them by the Emergency Management Act. ARTICLE II. Applicability of the Agreement. A Participating Party may request assistance under this Agreement for a major or catastrophic disaster as defined in section , Florida Statutes. If the Participating Party has no other mutual aid agreement that covers a minor disaster or other emergencies too extensive to be dealt with unassisted, it may also invoke assistance under this Agreement for a minor disaster or other such emergencies. ARTICLE III. Invocation of the Agreement. In the event of an emergency or threatened emergency, a Participating Party may invoke assistance under this Agreement by requesting it from any other Participating Party, or from the Division if, in the judgment of the Requesting Party, its own resources are inadequate to meet the emergency. A. Any request for assistance under this Agreement may be oral, but within five (5) calendar days must be confirmed in writing by the County Emergency Management Agency of the Requesting Party, unless the State Emergency Operations Center has been activated in response to the emergency for which assistance is requested. 3

49 B. All requests for assistance under this Agreement shall be transmitted by County Emergency Management Agency of the Requesting Party to either the Division, or to another Participating Party. If the Requesting Party transmits its request for Assistance directly to a Participating Party other than the Division, the Requesting Party and Assisting Party shall keep the Division advised of their activities. C. The Division shall relay any requests for assistance under this Agreement to such other Participating Parties as it may deem appropriate, and shall coordinate the activities of the Assisting Parties so as to ensure timely assistance to the Requesting Party. All such activities shall be carried out in accordance with the State s Comprehensive Emergency Management Plan. D. Nothing in this Agreement shall be construed to allocate liability for the costs of personnel, equipment, supplies, services and other resources that are staged by the Division, or by other agencies of the State of Florida, for use in responding to an emergency pending the assignment of such personnel, equipment, supplies, services and other resources to an emergency support function/mission. The documentation, payment, repayment, and reimbursement of all such costs shall be rendered in accordance with the Comprehensive Emergency Management Plan, and general accounting best practices procedures and protocols. ARTICLE IV. Responsibilities of Requesting Parties. To the extent practicable, all Requesting Parties seeking assistance under this Agreement shall provide the following information to the Division and the other Participating Parties. In providing such information, the Requesting Party may use Form B attached to this Agreement, and the completion of Form B by the Requesting Party shall be deemed sufficient to meet the requirements of this Article: A. A description of the damage sustained or threatened; B. An identification of the specific Emergency Support Function or Functions for which such assistance is needed; 4

50 C. A description of the specific type of assistance needed within each Emergency Support Function; D. A description of the types of personnel, equipment, services, and supplies needed for each specific type of assistance, with an estimate of the time each will be needed; E. A description of any public infrastructure for which assistance will be needed; F. A description of any sites or structures outside the territorial jurisdiction of the Requesting Party needed as centers to stage incoming personnel, equipment, supplies, services, or other resources; G. The place, date and time for personnel of the Requesting Party to meet and receive the personnel and equipment of the Assisting Party; and H. A technical description of any communications or telecommunications equipment needed to ensure timely communications between the Requesting Party and any Assisting Parties. ARTICLE V. Responsibilities of Assisting Parties. Each Participating Party shall render assistance under this Agreement to any Requesting Party to the extent practicable that its personnel, equipment, resources and capabilities can render assistance. If a Participating Party which has received a request for assistance under this Agreement determines that it has the capacity to render some or all of such assistance, it shall provide the following information to the Requesting Party and shall transmit it without delay to the Requesting Party and the Division. In providing such information, the Assisting Party may use Form B attached to this Agreement, and the completion of Form B by the Assisting Party shall be deemed sufficient to meet the requirements of this Article: A. A description of the personnel, equipment, supplies and services it has available, together with a description of the qualifications of any skilled personnel; B. An estimate of the time such personnel, equipment, supplies, and services will continue to be available; 5

51 C. An estimate of the time it will take to deliver such personnel, equipment, supplies, and services at the date, time and place specified by the Requesting Party; D. A technical description of any communications and telecommunications equipment available for timely communications with the Requesting Party and other Assisting Parties; and E. The names of all personnel whom the Assisting Party designates as Supervisors. F. The estimated costs of the provision of assistance (use FEMA s Schedule of Equipment Rates spreadsheet attached to Form B.) ARTICLE VI. Rendition of Assistance. After the Assisting Party has delivered its personnel, equipment, supplies, services, or other resources to the place specified by the Requesting Party, the Requesting Party shall give specific assignments to the Supervisor(s) of the Assisting Party, who shall be responsible for directing the performance of these assignments. The Assisting Party shall have authority to direct the manner in which the assignments are performed. In the event of an emergency that affects the Assisting Party, all personnel, equipment, supplies, services and other resources of the Assisting Party shall be subject to recall by the Assisting Party upon not less than five (5) calendar days notice or, if such notice is impracticable, as much notice as is practicable under the circumstances. A. For operations at the scene of catastrophic and major disasters, the Assisting Party shall to the fullest extent practicable give its personnel and other resources sufficient equipment and supplies to make them self-sufficient for food, shelter, and operations unless the Requesting Party has specified the contrary. For minor disasters and other emergencies, the Requesting Party shall be responsible to provide food and shelter for the personnel of the Assisting Party unless the Requesting Party has specified the contrary. In its request for assistance the Requesting Party may specify that Assisting Parties send only self-sufficient personnel or self-sufficient resources. B. Unless the Requesting Party has specified the contrary, it shall to the fullest extent practicable, 6

52 coordinate all communications between its personnel and those of any Assisting Parties, and shall determine all frequencies and other technical specifications for all communications and telecommunications equipment to be used. C. Personnel of the Assisting Party who render assistance under this Agreement shall receive their usual wages, salaries and other compensation, and shall have all the duties, responsibilities, immunities, rights, interests, and privileges incident to their usual employment. If personnel of the Assisting Party hold local licenses or certifications limited to the county or municipality of issue, then the Requesting Party shall recognize and honor those licenses or certifications for the duration of the support. ARTICLE VII. Procedures for Reimbursement. Unless the Division or the Assisting Party, as the case may be, state the contrary in writing, the ultimate responsibility for the reimbursement of costs incurred under this Agreement shall rest with the Requesting Party, subject to the following conditions and exceptions: A. In accordance with this Agreement, the Division shall pay the costs incurred by an Assisting Party in responding to a request that the Division initiates on its own, and not for another Requesting Party. B. An Assisting Party shall bill the Division or other Requesting Party as soon as practicable, but not later than thirty (30) calendar days after the Period of Assistance has closed. Upon the request of any of the concerned Participating Parties, the State Coordinating Officer may extend this deadline for cause. C. If the Division or the Requesting Party protests any bill or item on a bill from an Assisting Party, it shall do so in writing as soon as practicable, but in no event later than thirty (30) calendar days after the bill is received. Failure to protest any bill or billed item in writing within thirty (30) calendar days shall constitute agreement to the bill and the items on the bill and waive the right to contest the bill. D. If the Division protests any bill or item on a bill from an Assisting Party, the Assisting Party shall have thirty (30) calendar days from the date of protest to present the bill or item to the original 7

53 Requesting Party for payment, subject to any protest by the Requesting Party. E. If the Assisting Party cannot reach a mutual agreement with the Division or the Requesting Party to the settlement of any protested bill or billed item, the Division, the Assisting Party, or the Requesting Party may elect binding arbitration to determine its liability for the protested bill or billed item in accordance with Section F of this Article. F. If the Division or a Participating Party elects binding arbitration, it may select as an arbitrator any elected official of another Participating Party, or any other official of another Participating Party whose normal duties include emergency management, and the other Participating Party shall also select such an official as an arbitrator, and the arbitrators thus chosen shall select another such official as a third arbitrator. G. The three (3) arbitrators shall convene by teleconference or videoconference within thirty (30) calendar days to consider any documents and any statements or arguments by the Department, the Requesting Party, or the Assisting Party concerning the protest, and shall render a decision in writing not later than ten (10) business days after the close of the hearing. The decision of a majority of the arbitrators shall bind the parties, and shall be final. H. If the Requesting Party has not forwarded a request through the Division, or if an Assisting Party has rendered assistance without being requested to do so by the Division, the Division shall not be liable for the costs of any such assistance. All requests to the Federal Emergency Management Agency (FEMA) for the reimbursement of costs incurred by any Participating Party shall be made by and through the Division. I. If FEMA denies any request for reimbursement of costs which the Division has already advanced to an Assisting Party, the Assisting Party shall repay such costs to the Division, but the Division may waive such repayment for cause. ARTICLE VIII. 8

54 Costs Eligible for Reimbursement. The costs incurred by the Assisting Party under this Agreement shall be reimbursed as needed to make the Assisting Party whole to the fullest extent practicable. A. Employees of the Assisting Party who render assistance under this Agreement shall be entitled to receive from the Assisting Party all their usual wages, salaries, and any and all other compensation for mobilization, hours worked, and demobilization. Such compensation shall include any and all contributions for insurance and retirement, and such employees shall continue to accumulate seniority at the usual rate. As between the employees and the Assisting Party, the employees shall have all the duties, responsibilities, immunities, rights, interests and privileges incident to their usual employment. The Requesting Party shall reimburse the Assisting Party for these costs of employment. B. The costs of equipment supplied by the Assisting Party shall be reimbursed at the rental rate established in FEMA s Schedule of Equipment Rates (attached to Form B), or at any other rental rate agreed to by the Requesting Party. In order to be eligible for reimbursement, equipment must be in actual operation performing eligible work. The labor costs of the operator are not included in the rates and should be approved separately from equipment costs. The Assisting Party shall pay for fuels, other consumable supplies, and repairs to its equipment as needed to keep the equipment in a state of operational readiness. Rent for the equipment shall be deemed to include the cost of fuel and other consumable supplies, maintenance, service, repairs, and ordinary wear and tear. With the consent of the Assisting Party, the Requesting Party may provide fuels, consumable supplies, maintenance, and repair services for such equipment at the site. In that event, the Requesting Party may deduct the actual costs of such fuels, consumable supplies, maintenance, and services from the total costs otherwise payable to the Assisting Party. If the equipment is damaged while in use under this Agreement and the Assisting Party receives payment for such damage under any contract of insurance, the Requesting Party may deduct such payment from any item or items billed by the Assisting Party for any of the costs for such damage that may otherwise be payable. 9

55 C. The Requesting Party shall pay the total costs for the use and consumption of any and all consumable supplies delivered by the Assisting Party for the Requesting Party under this Agreement. In the case of perishable supplies, consumption shall be deemed to include normal deterioration, spoilage and damage notwithstanding the exercise of reasonable care in its storage and use. Supplies remaining unused shall be returned to the Assisting Party in usable condition upon the close of the Period of Assistance, and the Requesting Party may deduct the cost of such returned supplies from the total costs billed by the Assisting Party for such supplies. If the Assisting Party agrees, the Requesting Party may also replace any and all used consumable supplies with like supplies in usable condition and of like grade, quality and quantity within the time allowed for reimbursement under this Agreement. D. The Assisting Party shall keep records to document all assistance rendered under this Agreement. Such records shall present information sufficient to meet the audit requirements specified in the regulations of FEMA and any applicable circulars issued by the State of Florida Office of Management and Budget. Upon reasonable notice, the Assisting Party shall make its records available to the Division and the Requesting Party for inspection or duplication between 8:00 a.m. and 5:00 p.m. on all weekdays, except for official holidays. ARTICLE IX. Insurance. Each Participating Party shall determine for itself what insurance to procure, if any. With the exceptions in this Article, nothing in this Agreement shall be construed to require any Participating Party to procure insurance. A. Each Participating Party shall procure employers insurance meeting the requirements of the Workers Compensation Act, as amended, affording coverage for any of its employees who may be injured while performing any activities under the authority of this Agreement, and shall file with the Division a certificate issued by the insurer attesting to such coverage. B. Any Participating Party that elects additional insurance affording liability coverage for any 10

56 activities that may be performed under the authority of this Agreement shall file with the Division a certificate issued by the insurer attesting to such coverage. C. Any Participating Party that is self-insured with respect to any line or lines of insurance shall file with the Division copies of all resolutions in current effect reflecting its determination to act as a selfinsurer. D. Subject to the limits of such liability insurance as any Participating Party may elect to procure, nothing in this Agreement shall be construed to waive, in whole or in part, any immunity any Participating Party may have in any judicial or quasi-judicial proceeding. E. Each Participating Party which renders assistance under this Agreement shall be deemed to stand in the relation of an independent contractor to all other Participating Parties, and shall not be deemed to be the agent of any other Participating Party. F. Nothing in this Agreement shall be construed to relieve any Participating Party of liability for its own conduct and that of its employees. G. Nothing in this Agreement shall be construed to obligate any Participating Party to indemnify any other Participating Party from liability to third parties. ARTICLE X. General Requirements. Notwithstanding anything to the contrary elsewhere in this Agreement, all Participating Parties shall be subject to the following requirements in the performance of this Agreement: A. To the extent that assistance under this Agreement is funded by State funds, the obligation of any statewide instrumentality of the State of Florida to reimburse any Assisting Party under this Agreement is contingent upon an annual appropriation by the Legislature. B. All bills for reimbursement under this Agreement from State funds shall be submitted in detail sufficient for auditing purposes. To the extent that such bills represent costs incurred for travel, such bills shall be submitted in accordance with section , Florida Statutes, and any applicable 11

57 requirements for the reimbursement of state employees for travel costs. C. All Participating Parties shall allow public access to all documents, papers, letters or other materials subject to the requirements of the Public Records Act, as amended, and made or received by any Participating Party in conjunction with this Agreement. D. No Participating Party may hire employees in violation of the employment restrictions in the Immigration and Nationality Act, as amended. E. No costs reimbursed under this Agreement may be used directly or indirectly to influence legislation or any other official action by the Legislature of the State of Florida or any of its agencies. F. Any communication to the Division under this Agreement shall be sent to the Director, Division of Emergency Management, 2555 Shumard Oak Boulevard, Tallahassee, Florida Any communication to any other Participating Party shall be sent to the official or officials specified by that Participating Party on Form C attached to this Agreement. For the purpose of this Section, any such communication may be sent by the U.S. Mail, , or by facsimile. ARTICLE XI. Effect of Agreement. Upon its execution by a Participating Party, this Agreement shall have the following effect with respect to that Participating Party: A. The execution of this Agreement by any Participating Party which is a signatory to the Statewide Mutual Aid Agreement of 1994 shall terminate the rights, interests, duties, and responsibilities and obligations of that Participating Party under that agreement, but such termination shall not affect the liability of the Participating Party for the reimbursement of any costs due under that agreement, regardless of whether billed or unbilled. B. The execution of this Agreement by any Participating Party which is a signatory to the Public Works Mutual Aid Agreement shall terminate the rights, interests, duties, responsibilities and obligations of that Participating Party under that agreement, but such termination shall not affect the liability of the 12

58 Participating Party for the reimbursement of any costs due under that agreement, regardless of whether billed or unbilled. C. Upon the activation of this Agreement by the Requesting Party, this Agreement shall supersede any other existing agreement between it and any Assisting Party to the extent that the former may be inconsistent with the latter. D. Unless superseded by the execution of this Agreement in accordance with Section A of this Article, the Statewide Mutual Aid Agreement of 1994 shall terminate and cease to have legal existence after June 30, E. Upon its execution by any Participating Party, this Agreement will continue in effect for one (1) year from its date of execution by that Participating Party, and it shall automatically renew each year after its execution, unless within sixty (60) calendar days before that date the Participating Party notifies the Division, in writing, of its intent to withdraw from the Agreement. F. The Division shall transmit any amendment to this Agreement by sending the amendment to all Participating Parties not later than five (5) business days after its execution by the Division. Such amendment shall take effect not later than sixty (60) calendar days after the date of its execution by the Division, and shall then be binding on all Participating Parties. Notwithstanding the preceding sentence, any Participating Party who objects to the amendment may withdraw from the Agreement by notifying the Division in writing of its intent to do so within that time in accordance with Section E of this Article. ARTICLE XII. Interpretation and Application of Agreement. The interpretation and application of this Agreement shall be governed by the following conditions: A. The obligations and conditions resting upon the Participating Parties under this Agreement are not independent, but dependent. B. Time shall be of the essence of this Agreement, and of the performance of all conditions, 13

59 obligations, duties, responsibilities, and promises under it. C. This Agreement states all the conditions, obligations, duties, responsibilities, and promises of the Participating Parties with respect to the subject of this Agreement, and there are no conditions, obligations, duties, responsibilities, or promises other than those expressed in this Agreement. D. If any sentence, clause, phrase, or other portion of this Agreement is ruled unenforceable or invalid, every other sentence, clause, phrase, or other portion of the Agreement shall remain in full force and effect, it being the intent of the Division and the other Participating Parties that every portion of the Agreement shall be severable from every other portion to the fullest extent practicable. The Division reserves the right, at its sole and absolute discretion, to change, modify, add, or remove portions of any sentence, clause, phrase, or other portion of this Agreement that conflicts with state law, regulation, or policy. If the change is minor, the Division will notify the Participating Party of the change and such changes will become effective immediately; therefore, please check these terms periodically for changes. If the change is substantive, the Participating Party may be required to execute the Agreement with the adopted changes. Your continued or subsequent use of this Agreement following the posting of minor changes to this Agreement will mean you accept those changes. E. The waiver of any obligation or condition in this Agreement by a Participating Party shall not be construed as a waiver of any other obligation or condition in this Agreement. NOTE: On February 26, 2018, this Agreement was modified by the Division of Emergency Management. This document replaces the August 20, 2007 edition of the Statewide Mutual Aid Agreement; however, any and all Agreements previously executed shall remain in full force and effect. Any local government, special district, or educational institution which has yet to execute this Agreement should use the February 26, 2018 edition for the purposes of becoming a signatory. IN WITNESS WHEREOF, the Participating Parties have duly executed this Agreement on the date specified below: 14

60 FOR ADOPTION BY A COMMUNITY DEVELOPMENT DISTRICT STATE OF FLORIDA DIVISION OF EMERGENCY MANAGEMENT By: Director Date: COMMUNITY DEVELOPMENT DISTRICT, STATE OF FLORIDA By: By: Title: Title: Date: Approved as to Form: By: Attorney for District Date: 22

61 FORM C CONTACT INFORMATION FOR AUTHORIZED REPRESENTATIVES Name of Government: Mailing Address: Authorized Representative Contact Information Primary Authorized Representative Name: Title: Address: Day Phone: Night Phone: Facsimile: 1 st Alternate Authorized Representative Name: Title: Address: Day Phone: Facsimile: 2 nd Alternate Authorized Representative Night Phone: Name: Title: Address: Day Phone: Facsimile: Night Phone: ***PLEASE UPDATE AS ELECTIONS OR APPOINTMENTS OCCUR*** 23

62 SAMPLE AUTHORIZING RESOLUTION FOR ADOPTION OF STATEWIDE MUTUAL AID AGREEMENT RESOLUTION NO. WHEREAS, the State of Florida Emergency Management Act, Chapter 252, authorizes the State and its political subdivisions to provide emergency aid and assistance in the event of a disaster or emergency; and WHEREAS, the statutes also authorize the State to coordinate the provision of any equipment, services, or facilities owned or organized by the State or it political subdivisions for use in the affected area upon the request of the duly constituted authority of the area; and WHEREAS, this Resolution authorizes the request, provision, and receipt of interjurisdictional mutual assistance in accordance with the Emergency Management Act, Chapter 252, among political subdivisions within the State; and NOW, THEREFORE, be it resolved by that in order to maximize the prompt, full and effective use of resources of all participating governments in the event of an emergency or disaster we hereby adopt the Statewide Mutual Aid Agreement which is attached hereto and incorporated by reference. BY: TITLE: DATE: ADOPTED BY: DATE: I certify that the foregoing is an accurate copy of the Resolution adopted by on. 24

63 Attachment 1 STATEWIDE MUTUAL AID AGREEMENT Type or print all information except signatures Form B PART I TO BE COMPLETED BY THE REQUESTING PARTY Date: Point of Contact: Requesting Party: Time: (local) Telephone No: HRS Assisting Party: Mission No: address: Incident Requiring Assistance: Type of Assistance/Resources Needed (use Part IV for additional space) Date & Time Resources Needed: Approximated Date/Time Resources Released: Location (address): Authorized Official s Name: Signature: Title: PART II Agency: TO BE COMPLETED BY THE ASSISTING PARTY Contact Person: Telephone No: address: Type of Assistance Available: Date & Time Resources Available From: Location (address): Approximate Total cost for mission: $ Travel: $ Personnel: $ To: Equipment & Materials: $ Contract Rental: $ Logistics Required from Requesting Party Yes (Provide information on attached Part IV) No Authorized Official's Name: Title: Date: Signature: Local Mission No: PART III Authorized Official's Name: Signature: TO BE COMPLETED BY THE REQUESTING PARTY Title: Agency: Revised: March 2018 Page 1

64 PART IV STATEWIDE MUTUAL AID AGREEMENT Type or print all information except signatures Form B (continued) MISCELLANEOUS ITEMS / OTHER MISSION INFORMATION Revised: March 2018 Page 2

65 FEMA s SCHEDULE OF EQUIPMENT RATES DEPARTMENT OF HOMELAND SECURITY FEDERAL EMERGENCY MANAGEMENT AGENCY RECOVERY DIRECTORATE PUBLIC ASSISTANCE DIVISION WASHINGTON, DC The rates on this Schedule of Equipment Rates are for applicant owned equipment in good mechanical condition, complete with all required attachments. Each rate covers all costs eligible under the Robert T. Stafford Disaster Relief and Emergency Assistance Act, 42 U.S.C. 5121, et seq., for ownership and operation of equipment, including depreciation, overhead, all maintenance, field repairs, fuel, lubricants, tires, OSHA equipment and other costs incidental to operation. Standby equipment costs are not eligible. Equipment must be in actual operation performing eligible work in order for reimbursement to be eligible. LABOR COSTS OF OPERATOR ARE NOT INCLUDED in the rates and should be approved separately from equipment costs. Information regarding the use of the Schedule is contained in 44 CFR Allowable Costs. Rates for equipment not listed will be furnished by FEMA upon request. Any appeals shall be in accordance with 44 CFR Appeals. THESE RATES ARE APPLICABLE TO MAJOR DISASTERS AND EMERGENCIES DECLARED BY THE PRESIDENT ON OR AFTER SEPTMBER 1, FEMA Code ID Equipment Description Cost Code Equipment Specifications Capacity or Size HP Notes Unit 2017 Rate 8010 Air Compressor Air Delivery 41 CFM to 10 Hoses included. hour $ Air Compressor Air Delivery 103 CFM to 30 Hoses included. hour $ Air Compressor Air Delivery 130 CFM to 50 Hoses included. hour $ Air Compressor Air Delivery 175 CFM to 90 Hoses included. hour $ Air Compressor Air Delivery 400 CFM to 145 Hoses included. hour $ Air Compressor Air Delivery 575 CFM to 230 Hoses included. hour $ Air Compressor Air Delivery 1100 CFM to 355 Hoses included. hour $ Air Compressor Air Delivery 1600 CFM to 500 Hoses included. hour $ Ambulance to 150 hour $ Ambulance to 210 hour $ Board, Arrow to 8 Trailer Mounted. hour $ Board, Message to 5 Trailer Mounted. hour $ Auger, Portable Hole Diameter 16 In to 6 hour $ Auger, Portable Hole Diameter 18 In to 13 hour $ Auger, Tractor Mntd Max. Auger Diameter 36 In to 13 Includes digger, boom and mounting hardware. hour $ Auger, Truck Mntd Max. Auger Size 24 In to 100 mounting hardware. Add this rate to tractor rate for total hour $ Hydraulic Post Driver hour $ Auger Horizontal Directional Boring Machine 250 X DD-140B YR-2003 hour $ Auger Horizontal Directional Boring Machine 50 X 100 hour $ Auger, Directional Boring Machine Auger, Directional Boring Machine hour $ Automobile to 130 Transporting people. mile $ Automobile to 130 Transporting cargo. hour $ Automobile, Police to 250 Patrolling. mile $ Automobile, Police to 250 Stationary with engine running. hour $ Motorcycle, Police mile $ Automibile - Chevy Trailblazer 6 or 8 cl 285 to 300 hour $ Automobile - Ford Expedition Fire Command Center hour $ All Terrain Vehicle (ATV) Engine 110cc, 4-Wheel; 20" tyre hour $ All Terrain Vehicle (ATV) Engine 125cc, 4-Wheel; 21" tyre hour $ All Terrain Vehicle (ATV) Engine 150cc, 4-Wheel; 22" tyre hour $ All Terrain Vehicle (ATV) Engine 200cc, 4-Wheel; 24" tyre hour $ All Terrain Vehicle (ATV) Engine 250cc, 4-Wheel; 24" tyre hour $9.40

66 8085 All Terrain Vehicle (ATV) Engine 300cc, 4-Wheel; 24" tyre hour $ All Terrain Vehicle (ATV) Engine 400cc. 4-Wheel; 25" tyre hour $ All Terrain Vehicle (ATV) Engine 450cc, 4-Wheel; 25" tyre hour $ All Terrain Vehicle (ATV) Engine 650cc, 4-Wheel; 25" tyre hour $ All Terrain Vehicle (ATV) Engine 750cc, 4-Wheel; 25" tyre hour $ Barge, Deck Size 50'x35'x7.25' hour $ Barge, Deck Size 50'x35'x9' hour $ Barge, Deck Size 120'x45'x10' hour $ Barge, Deck Size 160'x45'x11'' hour $ Boat, Tow Size 55'x20'x5' to 870 Steel. hour $ Boat, Tow Size 60'x21'x5' to 1050 Steel. hour $ Boat, Tow Size 70'x30'x7.5' to 1350 Steel. hour $ Boat, Tow Size 120'x34'x8' to 2000 Steel. hour $1, Airboat 815AGIS Airboat w/spray unit 15'x8' 400 hour $ Airboat 815AGIS Airboat w/spray unit 15'x8' 425 hour $ Swamp Buggy Conquest 360 hour $39.25 Compactor -2-Ton Pavement 8129 Roller 2 ton hour $ Boat, Row Heavy duty. hour $ Boat, Runabout Size 13'x5' to 50 Outboard. hour $12.00 Inboard with 360 degree 8132 Boat, Tender Size 14'x7' to 100 drive. hour $ Boat, Push Size 45'x21'x6' to 435 Flat hull. hour $ Boat, Push Size 54'x21'x6' to 525 Flat hull. hour $ Boat, Push Size 58'x24'x7.5' to 705 Flat hull. hour $ Boat, Push Size 64'x25'x8' to 870 Flat hull. hour $ Boat, Tug Length 16 Ft to 100 hour $ Boat, Tug Length 18 Ft to 175 hour $ Boat, Tug Length 26 Ft to 250 hour $ Boat, Tug Length 40 Ft to 380 hour $ Boat, Tug Length 51 Ft to 700 hour $ Boat, Inflatable Rescue Raft Zodiac hour $ Boat, Runabout 1544 lbs 11 passenger capacity hour $ Johnson Outboard Motor w 8149 Boat, removable engine 15" shaft 15 hour $ Broom, Pavement Broom Length 72 In to 35 hour $ Broom, Pavement Broom Length 96 In to 100 hour $ Broom, Pavement, Mntd Broom Length 72 In to 18 Add Prime Mover cost for total rate hour $ Broom, Pavement, Pull Broom Length 84 In to 20 Add Prime Mover cost for total rate hour $ Sweeper, Pavement to 110 hour $ Sweeper, Pavement to 230 hour $ Bus to 150 hour $ Bus to 210 hour $ Bus to 300 hour $ Blower Gasoline powered Toro Pro Force 27 hour $ Back-Pack Blower to 4.4 hour $ Walk-Behind Blower 13 hour $ Chainsaw 20" Bar, 3.0 cu in hour $ Chainsaw 20" Bar 5.0 cu in hour $ Chainsaw 20" Bar 6.0 cu in hour $ Chain Saw Bar Length 16 In hour $ Chain Saw Bar Length 25 In hour $ Chain Saw, Pole Bar Size 18 In hour $ Skidder model 748 E to 173 hour $ Skidder model 648 G11 to 177 hour $ Cutter, Brush Cutter Size 8 ft to 150 hour $ Cutter, Brush Cutter Size 8 ft to 190 hour $ Cutter, Brush Cutter Size 10 ft to 245 hour $136.30

67 8198 Bruncher Cutter Cutter, Brush hp, 1997 Model 511 Feller to 247 hour $ Log Trailer 40 ft hour $ Chipper, Brush Chipping Capacity 6 In to 35 Trailer Mounted. hour $ Chipper, Brush Chipping Capacity 9 In to 65 Trailer Mounted. hour $ Chipper, Brush Chipping Capacity 12 In to 100 Trailer Mounted. hour $ Chipper, Brush Chipping Capacity 15 In to 125 Trailer Mounted. hour $ Chipper, Brush Chipping Capacity 18 In to 200 Trailer Mounted. hour $ Loader - Tractor - Knuckleboom model Barko 595 ML to 173 hour $ Loader - Wheel model 210 w/ Buck Saw 50 inch Bar to 240 hour $ Clamshell & Dragline, Crawler 149,999 lbs to 235 Bucket not included in rate. hour $ Clamshell & Dragline, Crawler 250,000 lbs to 520 Bucket not included in rate. hour $ Clamshell & Dragline, Truck to 240 Bucket not included in rate. hour $ Compactor to 10 hour $15.10 Compactor, towed, Vibratory 8221 Drum to 45 hour $ Compactor, Vibratory, Drum to 75 hour $ Compactor, pneumatic, wheel to 100 hour $ Compactor, Sanitation to 300 hour $ Compactor, Sanitation to 400 hour $ Compactor, Sanitation 535 hour $ Compactor, towed, 8228 Pneumatic, Wheel lbs Include prime mover rate hour $ Compactor, towed, Drum Static lbs Include prime mover rate hour $ Feeder, Grizzly to 35 hour $ Feeder, Grizzly to 55 hour $ Feeder, Grizzly to 75 hour $ Dozer, Crawler to 75 hour $ Dozer, Crawler to 105 hour $ Dozer, Crawler to 160 hour $ Dozer, Crawler to 250 hour $ Dozer, Crawler to 360 hour $ Dozer, Crawler to 565 hour $ Dozer, Crawler to 850 hour $ Dozer, Wheel to 300 hour $ Dozer, Wheel to 400 hour $ Dozer, Wheel to 500 hour $ Dozer, Wheel to 625 hour $ Box Scraper 3 hitch attach for tractor; 2007 Befco hour $ Bucket, Clamshell Capacity 1.0 CY Includes teeth. Does not include Clamshell & Dragline hour $ Bucket, Clamshell Capacity 2.5 CY Includes teeth. Does not include Clamshell & Dragline hour $ Bucket, Clamshell Capacity 5.0 CY Includes teeth. Does not include Clamshell & Dragline hour $ Bucket, Clamshell Capacity 7.5 CY Includes teeth. Does not include Clamshell & Dragline hour $ Bucket, Dragline Capacity 2.0 CY Does not include Clamshell & Dragline hour $ Bucket, Dragline Capacity 5.0 CY Does not include Clamshell & Dragline hour $ Bucket, Dragline Capacity 10 CY Does not include Clamshell & Dragline hour $ Bucket, Dragline Capacity 14 CY Does not include Clamshell & Dragline hour $ Excavator, Hydraulic Bucket Capacity 0.5 CY to 45 Crawler, Truck & Wheel. Includes bucket. hour $ Excavator, Hydraulic Bucket Capacity 1.0 CY to 90 Crawler, Truck & Wheel. Includes bucket. hour $ Excavator, Hydraulic Bucket Capacity 1.5 CY to 160 Crawler, Truck & Wheel. Includes bucket. hour $ Excavator, Hydraulic Bucket Capacity 2.5 CY to 265 Crawler, Truck & Wheel. Includes bucket. hour $153.00

68 8284 Excavator, Hydraulic Bucket Capacity 4.5 CY to Excavator, Hydraulic Bucket Capacity 7.5 CY to Excavator, Hydraulic Bucket Capacity 12 CY to 1000 Crawler, Truck & Wheel. Includes bucket. hour $ Crawler, Truck & Wheel. Includes bucket. hour $ Crawler, Truck & Wheel. Includes bucket. hour $ Excavator 2007 model Gradall XL3100 III 184 hour $ Excavator 2003 model Gradall XL4100 III 238 hour $ Excavator 2006 model Gradall XL hour $ Trowel, Concrete Diameter 48 In to 12 hour $ Fork Lift Capacity 6000 Lbs to 60 hour $ Fork Lift Capacity Lbs to 90 hour $ Fork Lift Capacity Lbs to 140 hour $ Fork Lift Capacity Lbs to 215 hour $ Fork Lift Material handler Diesel, CAT TH360B gvwr lbs 99.9 hour $ Fork Lift Material handler Diesel, CAT TH460B 99.9 hour $ Fork Lift Material handler Diesel, CAT TH560B 99.9 hour $ Fork Lift Accessory 2003 ACS Paddle Fork hour $ Generator Prime Output 5.5 KW to 10 hour $ Generator Prime Output 16 KW to 25 hour $ Generator Prime Output 43 KW to 65 hour $ Generator Prime Output 100 KW to 125 hour $ Generator Prime Output 150 KW to 240 hour $ Generator Prime Output 210 KW to 300 hour $ Generator Prime Output 280 KW to 400 hour $ Generator Prime Output 350 KW to 500 hour $ Generator Prime Output 530 KW to 750 hour $ Generator Prime Output 710 KW to 1000 hour $ Generator Prime Output 1100 KW to 1500 Open hour $ Generator Prime Output 2500 KW to 3000 hour $ Generator Prime Output 1,000 KW to 1645 Enclosed hour $ Generator Prime Output 1,500 KW to 2500 Enclosed hour $ Generator Prime Output 1100KW 2500 Enclosed hour $ Generator Prime Output 40KW 60 hour $ Generator Prime Output 20KW 40 hour $ Graders Moldboard Size 10 Ft to 110 Includes Rigid and Articulate equipment. hour $ Graders Moldboard Size 12 Ft to 150 Includes Rigid and Articulate equipment. hour $ Graders Moldboard Size 14 Ft to 225 Includes Rigid and Articulate equipment. hour $ Hose, Discharge Diameter 3 In Per 25 foot length. Includes couplings. hour $ Hose, Discharge Diameter 4 In Per 25 foot length. Includes couplings. hour $ Hose, Discharge Diameter 6 In Per 25 foot length. Includes couplings. hour $ Hose, Discharge Diameter 8 In Per 25 foot length. Includes couplings. hour $ Hose, Discharge Diameter 12 In Per 25 foot length. Includes couplings. hour $ Hose, Discharge Diameter 16 In Per 25 foot length. Includes couplings. hour $ Hose, Suction Diameter 3 In Per 25 foot length. Includes couplings. hour $ Hose, Suction Diameter 4 In Per 25 foot length. Includes couplings. hour $ Hose, Suction Diameter 6 In Per 25 foot length. Includes couplings. hour $ Hose, Suction Diameter 8 In Per 25 foot length. Includes couplings. hour $ Hose, Suction Diameter 12 In Per 25 foot length. Includes couplings. hour $ Hose, Suction Diameter 16 In Per 25 foot length. Includes couplings. hour $ Loader, Crawler Bucket Capacity 0.5 CY to 32 Includes bucket. hour $14.66

69 8381 Loader, Crawler Bucket Capacity 1 CY to 60 Includes bucket. hour $ Loader, Crawler Bucket Capacity 2 CY to 118 Includes bucket. hour $ Loader, Crawler Bucket Capacity 3 CY to 178 Includes bucket. hour $ Loader, Crawler Bucket Capacity 4 CY to 238 Includes bucket. hour $ Loader, Wheel Bucket Capacity 0.5 CY to 38 hour $ Loader, Wheel Bucket Capacity 1 CY to 60 hour $ Loader, Wheel Bucket Capacity 2 CY to 105 CAT-926 hour $ Loader, Wheel Bucket Capacity 3 CY to 152 hour $ Loader, Wheel Bucket Capacity 4 CY to 200 hour $ Loader, Wheel Bucket Capacity 5 CY to 250 hour $ Loader, Wheel Bucket Capacity 6 CY to 305 hour $ Loader, Wheel Bucket Capacity 7 CY to 360 hour $ Loader, Wheel Bucket Capacity 8 CY to 530 hour $ Loader, Tractor, Wheel Bucket Capacity 0.87 CY to 80 Case 580 Super L hour $ Mixer, Concrete Portable Batching Capacity 10 Cft hour $ Mixer, Concrete Portable Batching Capacity 12 Cft 11 hour $ Mixer, Concrete, Trailer Mntd Batching Capacity 11 Cft to 10 hour $ Mixer, Concrete, Trailer Mntd Batching Capacity 16 Cft to 25 hour $ Breaker, Pavement Hand-Held Weight 25~90 Lbs hour $ Breaker, Pavement to 70 hour $ Spreader, Chip Spread Hopper Width 12.5 Ft to 152 hour $ Spreader, Chip Spread Hopper Width 16.5 Ft to 215 hour $ Spreader, Chip, Mntd Hopper Size 8 Ft to 8 Trailer & truck mounted. hour $ Paver, Asphalt, Towed Does not include Prime Mover. hour $ Paver, Asphalt to 50 Includes wheel and crawler equipment. hour $ Paver, Asphalt to 125 Includes wheel and crawler equipment. hour $ Paver, Asphalt to 175 Includes wheel and crawler equipment. hour $ Paver, Asphalt 35,000Lbs & Over to 250 Includes wheel and crawler equipment. hour $ Pick-up, Asphalt to 110 hour $ Pick-up, Asphalt to 150 hour $ Pick-up, Asphalt to 200 hour $ Pick-up, Asphalt to 275 hour $ Striper Paint Capacity 40 Gal to 22 hour $ Striper Paint Capacity 90 Gal to 60 hour $ Striper Paint Capacity 120 Gal to 122 hour $ Striper, Truck Mntd Paint Capacity 120 Gal to 460 hour $ Striper, Walk-behind Paint Capacity 12 Gal hour $4.00 Paver accessory -Belt 2002 Leeboy Conveyor Belt 8447 Extension Extension crawler hour $ Plow, Snow, Grader Mntd Width to 10 Ft Include Grader for total cost hour $ Plow, Snow, Grader Mntd Width to 14 Ft Include Grader for total cost hour $ Plow, Truck Mntd Width to 15 Ft Include truck for total cost hour $24.35 With leveling wing. Include 8453 Plow, Truck Mntd Width to 15 Ft truck for total cost hour $ Spreader, Sand Mounting Tailgate, Chassis hour $ Spreader, Sand Mounting Dump Body hour $ Spreader, Sand Mounting Truck (10yd) hour $ Spreader, Chemical Capacity 5 CY to 4 Trailer & truck mounted. hour $ Pump - Trash Pump 10 MTC 2" Pump to 7 10,000 gph hour $ Pump Centrifugal, 8M pump 2" - 10,000 gal/hr. to 4.5 Hoses not included. hour $ Pump Diaphragm pump 2" - 3,000 gal/hr. to 6 Hoses not included. hour $ Pump Centrifugal, 18M pump 3" - 18,000 gal/hr. pump to 10 Hoses not included. hour $ Pump to 15 Hoses not included. hour $ Pump to 25 Hoses not included. hour $ Pump to 40 Hoses not included. hour $ Pump 4" - 40,000 gal/hr. 4" - 40,000 gal/hr. to 60 Hoses not included. hour $27.10

70 8477 Pump to 95 Hoses not included. hour $ Pump to 140 Hoses not included. hour $ Pump to 200 Hoses not included. hour $ Pump to 275 Does not include Hoses. hour $ Pump to 350 Does not include Hoses. hour $ Pump to 425 Does not include Hoses. hour $ Pump to 500 Does not include Hoses. hour $ Pump to 575 Does not include Hoses. hour $ Pump to 650 Does not include Hoses. p g hour $ Add this rate to truck rate for 8486 Aerial Lift, Truck Mntd Max. Platform Height 40 Ft total lift and truck rate p g hour $11.38 Add this rate to truck rate for 8487 Aerial Lift, Truck Mntd Max. Platform Height 61 Ft total lift and truck rate p g hour $20.54 Add this rate to truck rate for 8488 Aerial Lift, Truck Mntd Max. Platform Height 80 Ft total lift and truck rate p g hour $ Aerial Lift, Truck Mntd Max. Platform Load - 600Lbs 81 Ft -100 Ft. Ht. Add this rate to truck rate for total lift and truck rate hour $ Aerial Lift, Self-Propelled Max. Platform Height 37 Ft. Ht. to 15 Articulated, Telescoping, Scissor. hour $ Aerial Lift, Self-Propelled Max. Platform Height 60 Ft. Ht. to 30 Articulated, Telescoping, Scissor. hour $ Aerial Lift, Self-Propelled Max. Platform Height 70 Ft. Ht. to 50 Articulated, Telescoping, Scissor. hour $ Aerial Lift, Self-Propelled Max. Platform Height 125 Ft. Ht. to 85 Articulated and Telescoping. hour $ Aerial Lift, Self-Propelled Max. Platform Height 150 Ft. Ht. to 130 Articulated and Telescoping. hour $ I.C. Aerial Lift, Self-Propelled Max. Platform Load Lbs 75"x155", 40Ft Ht. to Lbs Capacity hour $ Crane, Truck Mntd Max. Lift Capacity Lbs Include truck rate for total cost hour $ Crane, Truck Mntd Max. Lift Capacity Lbs Include truck rate for total cost hour $ Crane, Truck Mntd Max. Lift Capacity Lbs Include truck rate for total cost hour $ Pump - Trash-Pump CPB Rating - 10MTC gal/hr 7 Self- Priming Trash Pump hour $ Crane Max. Lift Capacity 8 MT to 80 hour $ Crane Max. Lift Capacity 15 MT to 150 hour $ Crane Max. Lift Capacity 50 MT to 200 hour $ Crane Max. Lift Capacity 70 MT to 300 hour $ Crane Max. Lift Capacity 110 MT to 350 hour $ Saw, Concrete Blade Diameter 14 In to 14 hour $ Saw, Concrete Blade Diameter 26 In to 35 hour $ Saw, Concrete Blade Diameter 48 In to 65 hour $ Saw, Rock to 100 hour $ Saw, Rock to 200 hour $ Jackhammer (Dry) Weight Class Lbs hour $ Jackhammer (Wet) Weight Class Lbs hour $ Scraper Scraper Capacity 16 CY to 250 hour $ Scraper Scraper Capacity 23 CY to 365 hour $ Scraper Scraper Capacity 34 CY to 475 hour $ Scraper Scraper Capacity 44 CY to 600 hour $ Loader, Skid-Steer Operating Capacity 1000 Lbs to 35 hour $ Loader, Skid-Steer Operating Capacity 2000 Lbs to 65 hour $ Loader, Skid-Steer Operating Capacity 3000 Lbs to 85 hour $ Snow Blower, Truck Mntd Capacity 600 Tph to 75 Does not include truck hour $ Snow Blower, Truck Mntd Capacity 1400 Tph to 200 Does not include truck hour $ Snow Blower, Truck Mntd Capacity 2000 Tph to 340 Does not include truck hour $ Snow Blower, Truck Mntd Capacity 2500 Tph to 400 Does not include truck hour $ Snow Thrower, Walk Behind Cutting Width 25 in to 5 hour $ Snow Thrower, Walk Behind Cutting Width 60 in to 15 hour $ Snow Blower Capacity 2,000 Tph to 400 hour $ Snow Blower Capacity 2,500 Tph to 500 hour $ Snow Blower Capacity 3,500 Tph to 600 hour $284.00

71 8569 Dust Control De-Ice Unit gal 173"Lx98"Wx51"H 5.5 Hydro Pump w/100' 1/2" hose hour $ Loader-Backhoe, Wheel Loader Bucket Capacity 0.5 CY to 40 Loader and Backhoe Buckets included. hour $ Loader-Backhoe, Wheel Loader Bucket Capacity 1 CY to 70 Loader and Backhoe Buckets included. hour $ Loader-Backhoe, Wheel Loader Bucket Capacity 1.5 CY to 95 Loader and Backhoe Buckets included. hour $ Loader-Backhoe, Wheel Loader Bucket Capacity 1.75 CY to 115 Loader and Backhoe Buckets included. hour $ Distributor, Asphalt Tank Capacity 500 Gal burners, insulated tank, and circulating spray bar. hour $ Distributor, Asphalt Tank Capacity 1000 Gal burners, insulated tank, and circulating spray bar. Include hour $ Distributor, Asphalt Tank Capacity 4000 Gal burners, insulated tank, and circulating spray bar. Include hour $ Distributor ETNYRE Oil Distributor Model - PB hour $ Distributor ETNYRE Quad Chip Spreader 280 hour $ Trailer, Dump Capacity 20 CY Does not include Prime Mover. hour $ Trailer, Dump Capacity 30 CY Does not include Prime Mover. hour $ Trailer, Equipment Capacity 30 Tons hour $ Trailer, Equipment Capacity 40 Tons hour $ Trailer, Equipment Capacity 60 Tons hour $ Trailer, Equipment Capacity 120 Tons g p p hour $28.35 with sump and a rear 8610 Trailer, Water Tank Capacity 4000 Gal spraybar. g p p hour $13.50 with sump and a rear 8611 Trailer, Water Tank Capacity 6000 Gal spraybar. g p p hour $16.55 with sump and a rear 8612 Trailer, Water Tank Capacity Gal spraybar. g p p hour $ Trailer, Water Tank Capacity Gal with sump and a rear spraybar. hour $ Truck- Water Tanker 1000 gal. tank 175 hour $ Tub Grinder to 440 hour $ Tub Grinder to 630 hour $ Tub Grinder to 760 hour $ Tub Grinder to 1000 hour $ Horizontal Grinder Model HG hour $ Stump Grinder 1988 Vermeer SC hour $ Stump Grinder 24" grinding wheel 110 hour $ Sprayer, Seed Working Capacity 750 Gal to 30 Does not include Prime Mover. hour $ Sprayer, Seed Working Capacity 1250 Gal to 50 Trailer & truck mounted. Does not include Prime hour $ Sprayer, Seed Working Capacity 3500 Gal to 115 Does not include Prime Mover. hour $ Mulcher, Trailer Mntd Working Capacity 7 TPH to 35 hour $ Mulcher, Trailer Mntd Working Capacity 10 TPH to 55 hour $ Mulcher, Trailer Mntd Working Capacity 20 TPH to 120 hour $ Scraper Soil Recycler WR 2400 w 317 gal fuel tank 563 hour $ Trailer CAT Double Belly Bottom-dump Trailer 26 CY of soil in one dump CY of soil each berry hour $ Rake Barber Beach Sand Rake 600HDr, towed hour $ Chipper Wildcat 626 Cougar Trommel Screen chipper w belt 125 hour $ Trailer, Office Trailer Size 8' x 24' Cargo Size 16ft hour $ Trailer, Office Trailer Size 8' x 32' Cargo Size 24ft hour $ Trailer, Office Trailer Size 10' x 32' Cargo Size 20ft hour $ Trailer Haz-Mat Equipment trailer 8'x18' hour $ Trailer, Covered Utility Trailer (7 X 16 ) hour $ Trailer, Dodge Ram 8' x 24' shower trailer- 12 showers 101 hour $ Trailer, Dodge 32 flatbed water hour $ Trencher to 40 Wheel Mounted. Chain and Wheel. hour $16.30

72 8651 Trencher to 85 Wheel Mounted. Chain and Wheel. hour $ Trencher accessories 2008 Griswold Trenchbox hour $ Plow, Cable Plow Depth 24 in to 30 hour $ Plow, Cable Plow Depth 36 in to 65 hour $ Plow, Cable Plow Depth 48 in to 110 y p hour $ Derrick, Hydraulic Digger Max. Boom Length 60 Ft alignment attachment. Include truck y rate p hour $ Derrick, Hydraulic Digger Max. Boom Length 90 Ft alignment attachment. Include truck rate hour $ Truck, Concrete Mixer Mixer Capacity 13 CY to 300 hour $ Truck, Fire 100 Ft Ladder hour $ Truck, Fire Pump Capacity 1000 GPM hour $ Truck, Fire Pump Capacity 1250 GPM hour $ Truck, Fire Pump Capacity 1500 GPM hour $ Truck, Fire Pump Capacity 2000 GPM hour $ Truck, Fire Ladder Ladder length 75 FT hour $ Truck, Fire Ladder Ladder length 150 FT hour $ Truck, Fire No Ladder 330 Rescure Equipment hour $ Truck, Flatbed Maximum Gvw Lbs to 200 hour $ Truck, Flatbed Maximum Gvw Lbs to 275 hour $ Truck, Flatbed Maximum Gvw Lbs to 300 hour $ Truck, Flatbed Maximum Gvw Lbs to 380 hour $ ft to 53ft, flat-bed, freight, two 8708 Trailer, semi axle 50,000+ gvwr hour $ Trailer, semi enclosed 48 ft to 53 ft, two axles 50,000+ gvwr hour $ Trailer, semi 28ft, single axle, freight 25,000 gvwr hour $ Flat bed utility trailer 6 ton hour $ Cleaner, Sewer/Catch Basin Hopper Capacity 5 CY Truck Mounted. hour $ Cleaner, Sewer/Catch Basin Hopper Capacity 14 CY Truck Mounted. hour $ Vactor 800 Gal Spoils/400 Gal Water 500/800 gal 49 hour $ Truck, Hydro Vac model LP555DT hour $ Leaf Vac Tow by Truck 22,000 cfm capacity 85 Leaf Vac + Truck Code 8811 hour $ Truck, Vacuum 60,000 GVW 400 hour $ Litter Picker model 2007 Barber towed by tractor hour $ Truck, Dump Struck Capacity 8 CY to 220 hour $ Truck, Dump Struck Capacity 10 CY to 320 hour $ Truck, Dump Struck Capacity 12 CY to 400 hour $ Truck, Dump Struck Capacity 18 CY to 400 hour $ Truck, Dump, Off Highway Struck Capacity 28 CY to 450 hour $ Truck, Dump Struck Capacity 14 CY to 400 hour $ Truck, Garbage Capacity 25 CY to 255 hour $ Truck, Garbage Capacity 32 CY to 325 hour $55.90 Environmental Beta Attenuation Air 8733 E-BAM Services Monitor Powered by Solar System hour $ Attenuator, safety that can stop a vehicle at 60 mph hour $ Truck, Attenuator 2004 Truck Mounted for 60 mph hour $ Truck, tow 1987 Chevy Kodiak hour $ Van, Custom Special Service Canteen Truck 350 hour $ Van, step model MT10FD 300 hour $ Van-up to 15 passenger light duty, class hour $ Van-up to 15 passenger light duty, class hour $ Van-cargo light duty, class hour $ Van-cargo light duty, class hour $ Vehicle, Small to 30 hour $ Vehicle, Recreational to 10 hour $ Golf Cart Capacity 2 person hour $ Vibrator, Concrete to 4 hour $ Welder, Portable to 16 Includes ground cable and lead cable. hour $3.10

73 8771 Welder, Portable to Welder, Portable to Welder, Portable to Truck, Water Tank Capacity 2500 Gal to Truck, Water Tank Capacity 4000 Gal to 250 Includes ground cable and lead cable. hour $6.80 Includes ground cable and lead cable. hour $10.00 Includes ground cable and lead cable. hour $13.76 Include pump and rear spray system. hour $28.70 Include pump and rear spray system. hour $ Container & roll off truck 30 yds hour $ Truck, Tractor 1997 Freightliner F hour $ Truck, Tractor 4 x lbs to 210 hour $ Truck, Tractor 4 x lbs to 330 hour $ Truck, Tractor 6 x lbs to 360 hour $52.75 Enclosed w/lift gate. Medium duty 8794 Truck, freight class 5 gvwr Lbs hour $ Truck, backhoe carrier Three axle, class 8, heavy duty over 33000Lbs hour $ Truck, freight 8798 Truck 8799 Truck, Eenclosed w/lift gate. Heavy duty, class 7, 26,001 to 33,000 lbs gvwr hour $31.00 Tilt and roll-back, two axle, class 7 heavy duty, to 33,000 gvwr hour $32.00 Tilt and roll back, three axle. class 8 heavy duty over 33,001+ gvwr hour $ Truck, Pickup When transporting people. mile $ Truck, Pickup 1/2-ton Pickup Truck 4x2-Axle 160 hour $ Truck, Pickup 1-ton Pickup Truck 4x2-Axle 234 hour $ Truck, Pickup 1 1/4-ton Pickup Truck 4x2-Axle 260 hour $ Truck, Pickup 1 1/2-ton Pickup Truck 4x2-Axle 300 hour $ Truck, Pickup 1 3/4-ton Pickup Truck 4x2-Axle 300 hour $ Truck, Pickup 3/4-ton Pickup Truck 4x2-Axle 165 hour $ Truck, Pickup 3/4-ton Pickup Truck 4x4-Axle 285 Crew hour $ Truck, Pickup 1-ton Pickup Truck 4x4-Axle 340 Crew hour $ Truck, Pickup 1 1/4-ton Pickup Truck 4x4-Axle 360 Crew hour $ Truck, Pickup 1 1/2-ton Pickup Truck 4x4-Axle 362 Crew hour $ Truck, Pickup 1 3/4-ton Pickup Truck 4x4-Axle 362 Crew hour $ Skidder accessory 2005 JCB Grapple Claw hour $ Forklift, accessory 2005 ACS Grapple Bucket hour $1.50 Debris/Log (Knuckleboom 8822 Truck, Loader Loader/Truck) 230 hour $ Chipper- Wood Recycler Cat 16 engine 700 hour $ Skidder model Cat 525B up to 160 hour $ Skidder 40K lbs- model Cat 525C 161 and up hour $ Truck, service fuel and lube up to 26,000 gvwr hour $ International 1,800 gal Truck, fuel storage tank 200 hour $ Mobile Command Trailer (8 X 28 ) with 7.5 KW Generator hour $ Mobile Response Trailer (8 X 31 ) with 4.5 KW Generator? hour $ Mobile Command Center (unified) (RV) Ulitimaster MP FT Long with Generator 400 hour $ Mobile Command Post Vehicle (RV) (In- Motion) 22-Ft Long 340 hour $ (RV) (Stationary) w/9.6 KW Mobile Command Post Vehicle Generator 22-Ft Long 340 hour $ Mobile Command Center (Trailer) 48'x8' Trailer, Fully Equiped Mobile Command Center 48-Ft Long hour $29.45 Mobile Command Center 48'x8' When being Moved w/truck 8848 (Trailer) Tractor 310 hour $ Mobile Command Center 43'x8.5' x 13.5'H with self 30kw Generator hour $ Mobile Command Center 2007-Freightliner MT-55, (RV) 260 hour $ Mobile Command Van Ford Econoline- Communication Van 230 hour $ Mobile Command Center 47.5' X 8.75 Fully Equip' (In motion) (RV) 410 hour $ Mobile Command Center 47.5' X 8.75 Fully Equip' (Stationary) 410 hour $45.00

74 8854 Mobile Command Vehicle 53' X 8.75 Fully Equip hour $96.20 Terex/Amida AL with (4) 8870 Light Tower 500 watt lights w/10kw power unit 13.5 hour $ Light Tower 2004 Allmand hour $ SandBagger Machine (Spider) automatic 4.5 hour $ Helicopter OH-58 KIOWA (Military) is the same as Bell-206B3 420 hour $ Helicopter OH-58 KIOWA (Military) is the same as Bell-206BR 420 hour $ Helicopter Model Bell 206-L3 Jet Range Helicopter 650 Jet Range III-Helicopter hour $ Helicopter Model Bell 206L1 Long Ranger 650 Long Ranger hour $ Model Bell 206LT Long Range 8904 Helicopter Twinranger 450 Twinranger hour $ Helicopter Model Bell 407 EMS- Ambulance 250 hour $ Piper-Fixed wing Model Navajo PA hour $ Piper-Fixed wing PA , Navajo Chieftn twin engine 350 hour $ Sikorsky Helicopter Model UH-60 (Blackhawk) medium lift Medium Lift 1890 Fire Fighter Same as S70C hour $2, Helicopter Model UH-A (Blackhawk) Medium lift Medium Lift 1890 Fire Fighter hour $5, Boeing Helicopter Model CH-47 (Chinook) heavy lift Heavy Lift 2850 Fire Fighter hour $10, Helicopter- light utility Model Bell 407GX - 7 seater 7-Seaters 675 Passenger Aircraft hour $ Helicopter- light utility Modle Bell 206L- 7 seater 7-Seaters 420 Passenger Aircraft hour $ Helicopter Model Bell-206L4 726 hour $ King Air 200 Turboprop Aircraft Blackhawk King Air B200XP hour $1, Turboprops Blackhawk Aircraft Blackhawk Caravan XP42 A 850 hour $ Turboprops Blackhawk Aircraft King Air C90 XP135 A 550 hour $1, Aerostar Piston Aircraft Aerostar 601P 290 hour $ Wire Puller Machine Overhead Wire Pulling Machine 30 Overhead/Underground Wire Pulling Machine hour $ Wire Tensioning Machine 3000 Lbs Overhead Wire Tensioning Machine hour $ Aerial Lift model 2008 Genie Scissor Lift hour $6.30

75 Tab 5

76 RESOLUTION A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE RIVERBEND WEST COMMUNITY DEVELOPMENT DISTRICT APPROVING ADOPTION AND EXECUTION OF THE STATEWIDE MUTUAL AID AGREEMENT. WHEREAS, the State of Florida Emergency Management Act, Chapter 252, authorizes the State and its political subdivisions to provide emergency aid and assistance in the event of a disaster or emergency; and WHEREAS, the statutes also authorize the State to coordinate the provision of any equipment, services, or facilities owned or organized by the State or its political subdivisions for use in the affected area upon the request of the duly constituted authority of the area; and WHEREAS, this Resolution authorizes the request, provision, and receipt of interjurisdictional mutual assistance in accordance with the Emergency Management Act, Chapter 252, among political subdivisions within the State; and NOW, THEREFORE, be it resolved by Riverbend West Community Development District that in order to maximize the prompt, full and effective use of resources of all participating governments in the event of an emergency or disaster we hereby adopt the Statewide Mutual Aid Agreement which is attached hereto and incorporated by reference as Exhibit A. PASSED AND ADOPTED by the Board of Supervisors of the Riverbend West Community Development District this 10 th day of July, ATTEST: RIVERBEND WEST COMMUNITY DEVELOPMENT DISTRICT Secretary/Asst. Secretary Chair / Vice Chair Exhibit A: Statewide Mutual Aid Agreement

77 Exhibit A Statewide Mutual Aid Agreement

78 Tab 6

79 June 12, 2018 Rizzetta & Company, Inc Colwell Ave., Suite 200 Tampa, Florida Bill Rizzetta Eric Dailey Re: Special District Website Compliance with Title II of the Americans with Disabilities Act Dear District Manager(s): Our records indicate that your firm currently serves as the District Manager for one or more specials districts ( Districts ) that our firm represents. We ask that you disseminate the following information to all those within your office that manage such Districts. Recent litigation brought to light the applicability of the Americans with Disabilities Act (the ADA ) to the websites Districts are required to maintain pursuant to Section , Florida Statutes. The purpose of this letter is to advise you of such application, the affects it has on District maintained websites, and resulting recommended actions. 1 Title II of the Americans with Disabilities Act of 1990 ( Title II ) prohibits discrimination on the basis of disability by public entities. 2 The definition of public entities within Title II includes special-purpose districts of the State or local government; therefore, Districts that are Chapter 189, Florida Statutes, independent special districts must comply with the ADA s Title II provisions. 3 Title II provides that no qualified individual with a disability shall, by reason of such disability, be excluded from participation in or be denied the benefits of 1 Please be advised that the ADA and any corresponding guidance exist within a complex regulatory framework. As such, this letter does not and cannot address all of the complexities that the ADA s application to websites may present to a particular District. Accordingly, as further outlined herein, we recommend that each District retain an ADA website consulting firm that has experience assisting public entities in ADA compliance. 2 See 28 C.F.R et seq. A complete copy of the Department of Justice s regulations implementing Title II is available at: 3 See 28 C.F.R Post Office Box 6526 Tallahassee, Florida South Monroe Street, Suite 300 (32301) fax