Harbor Bay Community Development District

Transcription

1 Harbor Bay Community Development District Financial Statements (Unaudited) September 30, 2017 Prepared by: Rizzetta & Company, Inc. harborbaycdd.org rizzetta.com

2 Balance Sheet As of 9/30/2017 Capital Projects General Fund Reserve Fund Evergreen Debt Service Fund Fund Enterprise Fund Total Governmental Funds General Fixed Assets Account Group General Long-Term Debt Account Group Assets Cash In Bank 42, , ,197 69, , Investments 2,002,356 1,040, ,346,660 1,051, ,440, Accounts Receivable Assessments Receivable Prepaid Expenses 89, ,050 94, Deposits 54, ,000 55, Due From Other Funds 126, , , Amount Available in Debt Service Fund ,346,664 Amount To Be Provided/Debt Service ,818,336 Fixed Assets ,266,023 0 Total Assets 2,316,244 1,040, ,423 2,346,664 1,107,677 75,979 7,043,358 55,266,023 12,165,000 Liabilities Accounts Payable 203, ,875 8, , Accrued Expenses Payable 99, ,851 25, , Other Current Liabilities 9, , Deposits 1, , Due To Other Funds 8,968 84, , , Revenue Bonds Payable--Long-Term ,165,000 Total Liabilities 321,965 84, ,726 75, , ,165,000 Fund Equity & Other Credits Beginning Fund Balance 2,185, , ,318,290 1,910, ,357,129 55,266,023 0 Net Change in Fund Balance (190,995) 13, ,423 28,374 (1,081,029) 0 (1,073,909) 0 0 Total Fund Equity & Other Credits 1,994, , ,423 2,346, , ,283,220 55,266,023 0 Total Liabilities & Fund Equity 2,316,244 1,040, ,423 2,346,664 1,107,677 75,979 7,043,358 55,266,023 12,165,000

3 001 - General Fund Annual YTD YTD Actual YTD Variance Remaining Revenues Interest Earnings Interest Earnings 0 0 8,262 8, % Special Assessments Tax Roll 2,258,986 2,258,986 2,294,463 35,477 (1.57)% Street Light Assessment 154, , , (0.44)% Off Roll 675, , ,284 2,681 (0.39)% Total Revenues 3,089,327 3,089,327 3,136,443 47,116 (1.53)% Expenditures Legislative Supervisor Fees 16,000 16,000 17,600 (1,600) (10.00)% Financial & Administrative Administrative Services 9,700 9,700 10,221 (521) (5.37)% District Management 36,050 36,050 42,350 (6,300) (17.47)% District Engineer 37,500 37,500 78,248 (40,748) (108.66)% Disclosure Report 6,000 6,000 2,350 3, % Trustees Fees 7,812 7,812 7, % Financial & Revenue Collections 10,000 10,000 10,000 (0) 0.00% Accounting Services 19,492 19,492 19, % Auditing Services 4,000 4,000 3, % Arbitrage Rebate Calculation % Public Officials Liability 4,891 4,891 4,969 (78) (1.59)% Insurance Legal Advertising 5,000 5,000 15,563 (10,563) (211.26)% Dues, Licenses & Fees 4,000 4,000 5,650 (1,650) (41.26)% Property Taxes 3,615 3,615 3, % Website Hosting, Maintenance, 3,600 3,600 2, % Backup (and Ema Legal Counsel District Counsel 120, , ,815 (216,815) (180.67)% Special Legal Services Special Legal Services 25,000 25,000 54,070 (29,070) (116.28)% Law Enforcement Florida Highway Patrol 75,000 75,000 43,100 31, % Security Operations (Leased 145, , ,131 (64,131) (44.22)% System) Electric Utility Services Street Lights 154, , ,893 3, % Utility - Irrigation 23,000 23,000 17,968 5, %

4 001 - General Fund Annual YTD YTD Actual YTD Variance Remaining Utility - Guardhouse & Gate Electric 5,700 5,700 4,646 1, % Utility - Recreation Facilities 91,000 91,000 85,617 5, % Gas Utility Services Utility Services 5,700 5,700 4,371 1, % Garbage/Solid Waste Control Services Garbage - Recreation Facility 2,000 2,000 2,298 (298) (14.89)% Water-Sewer Combination Services Utility - Irrigation 9,200 9,200 11,296 (2,096) (22.78)% Utility Services - Amenities 23,000 23,000 31,311 (8,311) (36.13)% Stormwater Control Aquatic Maintenance 33,600 33,600 34,398 (798) (2.37)% Mitigation Area Monitoring & 3,000 3, , % Maintenance Fountain Service Repairs % Fountain Maintenance 3,900 3,900 2,400 1, % Other Physical Environment General Liability & Property 95,306 95,306 89,587 5, % Insurance Insurance - Flood 14,913 14,913 14, % Entry & Walls Maintenance 5,000 5, , % Landscape Maintenance - General 294, , ,311 (26,311) (8.94)% Irrigation Repairs and Maintenance 32,550 32,550 37,098 (4,548) (13.97)% Lighting Maintenance & Repair 26,000 26,000 39,851 (13,851) (53.27)% Landscape Maintenance - Sea 28,687 28,687 34,562 (5,875) (20.48)% Crest Landscape Maintenance - Optional Areas 19,950 19,950 41,900 (21,950) (110.02)% Landscape - Fertilization 90,038 90,038 84,400 5, % Landscape - Pest Control 28,875 28,875 30,085 (1,210) (4.19)% Landscape - Mulch 44,694 44,694 36,390 8, % Landscape - Annuals 14,112 14,112 9,600 4, % Landscape Replacement Plants, 25,000 25,000 52,860 (27,860) (111.44)% Shrubs, Trees Hand Watering 2,100 2, , % Minor Void Repairs 25,000 25,000 28,960 (3,960) (15.84)% Freeze Protection 6,300 6, , % Field Services 0 0 9,923 (9,923) 0.00%

5 001 - General Fund Annual YTD YTD Actual YTD Variance Remaining Road & Street Facilities Street / Parking Lot Sweeping 4,750 4,750 4,875 (125) (2.63)% Roadway Repair & Maintenance 1,000 1,000 1,800 (800) (80.00)% Sidewalk Repair & Maintenance 20,000 20,000 13,790 6, % Gate Facility Maintenance 15,000 15,000 6,051 8, % Parks & Recreation Onsite Staffing/Employment 235, , ,042 54, % WTS Management Fee 36,000 36,000 39,750 (3,750) (10.41)% Facility Contribution - MiraBay Club 607, , ,439 61, % Boat Lift Sling Repairs & Maintenance 18,000 18,000 14,900 3, % Office Supplies 2,500 2,500 2, % Cleaning Supplies % Printing Supplies % Computer Support, Maintenance 5,000 5,000 5,701 (701) (14.02)% & Repair Pool Operation & Maintenance 43,800 43,800 42,586 1, % Pool Heater Maintenance 3,200 3, , % Clubhouse Audio Equipment 2,500 2, , % GEM Car Repairs & 2,500 2,500 1,468 1, % Maintenance Building Repairs & Maintenance 35,000 35,000 28,578 6, % Facility A/C & Heating Maintenance & Repair 5,000 5,000 6,149 (1,149) (22.98)% Tennis Court Maintenance & Supplies 15,000 15,000 1,986 13, % Maintenance Supplies 7,500 7,500 14,962 (7,462) (99.48)% Basketball Court Maintenance & 1,500 1, , % Supplies Pest Control 4,000 4,000 5,462 (1,462) (36.55)% Playground Repairs 2,500 2, , % Elevator Maintenance 11,000 11,000 6,118 4, % Dog Waste Station Supplies 5,000 5,000 4, % Sign Maintenance & Repairs 5,000 5, , % Cell Phone - Maintenance Staff % Telephone/Internet-Gate, Boat 25,000 25,000 21,701 3, % Lift & Club Holiday Decorations 12,000 12,000 11, % Admiral Pointe Operations WTS Management Fee 11,250 11,250 9,000 2, %

6 001 - General Fund Annual YTD YTD Actual YTD Variance Remaining Pool Operation & Maintenance 5,000 5,000 6,985 (1,985) (39.70)% Electric Utility - Amenity 8,000 8,000 21,933 (13,933) (174.15)% Facilities Water Utility - Amenity Facilities 1,020 1, % Supplies 1,500 1, % Landscape Maintenance 10,000 10,000 8,625 1, % Clubhouse Pest Control % Building Repairs & Maintenance 10,000 10,000 1,018 8, % Security Monitoring ,324 (19,324) 0.00% Telephone/Internet 8,600 8,600 11,429 (2,829) (32.89)% Street Tree Pruning 20,000 20, , % Contingency Miscellaneous Contingency 15,001 15, ,534 (119,533) (796.83)% Bay Breeze ,889 (19,889) 0.00% Capital Outlay 229, ,663 84, , % Reserve Study 0 0 2,500 (2,500) 0.00% Total Expenditures 3,089,327 3,089,327 3,327,438 (238,111) (7.71)% Excess of Revenue Over (Under) Expenditures 0 0 (190,995) (190,995) 0.00% Total Other Financing Sources (Uses) % Excess of Rev./Other Sources Over (Under) Expend./Other Uses 0 0 (190,995) (190,995) 0.00% Fund Balance, Beginning of Period 0 0 2,185,274 2,185, % Fund Balance, End of Period 0 0 1,994,279 1,994, %

7 Reserve Fund Annual Actual Variance Remaining Revenues Interest Earnings Interest Earnings 0 4,103 4, % Special Assessments Tax Roll 300, , % Total Revenues 300, ,103 4, % Expenditures Contingency Capital Reserves 300, ,784 9, % Total Expenditures 300, ,784 9, % Excess of Revenue Over (Under) Expenditures 0 13,318 13, % Total Other Financing Sources (Uses) % Excess of Rev./Other Sources Over (Under) Expend./Other Uses 0 13,318 13, % Fund Balance, Beginning of Period 0 942, , % Fund Balance, End of Period 0 955, , %

8 Evergreen Annual Actual Variance Remaining Revenues Other Miscellaneous Revenues Boat Registration 0 8,510 8, % Total Revenues 0 8,510 8, % Expenditures Financial & Administrative Office Expenses (512) 0.00% Law Enforcement Harbor Patrol 0 2,600 (2,600) 0.00% Total Expenditures 0 3,112 (3,112) 0.00% Excess of Revenue Over (Under) Expenditures 0 5,398 5, % Other Financing Sources (Uses) Prior Year 0 151, , % Total Other Financing Sources (Uses) 0 151, , % Excess of Rev./Other Sources Over (Under) Expend./Other Uses 0 156, , % Fund Balance, End of Period 0 156, , %

9 Debt Service Fund--Series Annual Actual Variance Remaining Revenues Interest Earnings Interest Earnings 0 4,018 4, % Special Assessments Tax Roll 311, ,391 1, % Total Revenues 311, ,409 5, % Expenditures Debt Service Payments Interest 216, ,750 4, % Principal 95,000 95, % Total Expenditures 311, ,750 4, % Excess of Revenue Over (Under) Expenditures 0 10,659 10, % Excess of Rev./Other Sources Over (Under) Expend./Other Uses 0 10,659 10, % Fund Balance, Beginning of Period 0 728, , % Fund Balance, End of Period 0 738, , %

10 Debt Service Fund--Series Annual Actual Variance Remaining Revenues Interest Earnings Interest Earnings 0 8,418 8, % Special Assessments Tax Roll 627, ,488 3, % Prepayments 0 14,524 14, % Off Roll 312, , % Total Revenues 940, ,665 26, % Expenditures Debt Service Payments Interest 650, ,950 6, % Principal 290, ,000 (15,000) (5.17)% Total Expenditures 940, ,950 (8,947) (0.95)% Excess of Revenue Over (Under) Expenditures 0 17,715 17, % Excess of Rev./Other Sources Over (Under) Expend./Other Uses 0 17,715 17, % Fund Balance, Beginning of Period 0 1,590,111 1,590, % Fund Balance, End of Period 0 1,607,826 1,607, %

11 Capital Projects Fund--Series Annual Actual Variance Remaining Revenues Interest Earnings Interest Earnings 0 5,013 5, % Total Revenues 0 5,013 5, % Expenditures Financial & Administrative Bank Fees 0 4 (4) 0.00% Other Physical Environment Master Project 0 1,086,052 (1,086,052) 0.00% Total Expenditures 0 1,086,055 (1,086,055) 0.00% Excess of Revenue Over (Under) Expenditures 0 (1,081,042) (1,081,042) 0.00% Total Other Financing Sources (Uses) % Excess of Rev./Other Sources Over (Under) Expend./Other Uses 0 (1,081,042) (1,081,042) 0.00% Fund Balance, Beginning of Period 0 1,908,540 1,908, % Fund Balance, End of Period 0 827, , %

12 Capital Projects Fund--Series Annual Actual Variance Remaining Revenues Interest Earnings Interest Earnings % Total Revenues % Excess of Revenue Over (Under) Expenditures % Total Other Financing Sources (Uses) % Excess of Rev./Other Sources Over (Under) Expend./Other Uses % Fund Balance, Beginning of Period 0 2,440 2, % Fund Balance, End of Period 0 2,453 2, %

13 400 - Mira Bay at Harbor Bay Annual YTD YTD Actual YTD Variance Remaining Revenues Amenity Center Revenue Personal Training 20,500 20,500 28,700 8,200 (40.00)% Group Exercise 15,750 15,750 17,713 1,963 (12.46)% Massage ,775 4,025 (536.66)% Tennis Lessons 20,000 20,000 29,491 9,491 (47.45)% Swim Lessons 3,000 3,000 1,723 (1,277) 42.56% Facials (500) % Facility Rental 13,000 13,000 7,060 (5,940) 45.69% Merchandise Sales (290) 58.01% Food Sales 80,500 80,500 86,922 6,422 (7.97)% Beverage Sales (Alcohol) 68,000 68,000 68, (0.43)% Programs 132, , ,411 53,411 (40.46)% Beverage Sales (Non-Alcoholic) 7,500 7,500 10,531 3,031 (40.40)% Other Miscellaneous Revenues General Fund Facility 607, , ,439 (61,209) 10.07% Contribution Proximity Card Replacement % Total Revenues 969, , ,296 17,648 (1.82)% Expenditures Cost of Goods Merchandise Retail % Food 80,000 80,000 83,752 (3,752) (4.69)% Beverage (Alcohol) 46,000 46,000 37,547 8, % Beverage (Non-Alcoholic) 7,000 7,000 8,989 (1,989) (28.40)% Payroll & Related Expenses Payroll Management 116, , ,815 3, % Payroll Administrative 26,952 26, , % Payroll Reception 66,000 66,000 69,558 (3,558) (5.39)% Payroll Pool Attendants 26,000 26,000 75,512 (49,512) (190.43)% Personal Training Commissions 15,000 15,000 22,046 (7,046) (46.97)% Aerobics Commissions 11,700 11,700 25,320 (13,620) (116.41)% Group Fitness Commissions 12,100 12,100 47,669 (35,569) (293.96)% Yoga Commissions % Massage Therapist Commissions 1,000 1,000 2,832 (1,832) (183.20)% Tennis Commissions 10,000 10,000 28,042 (18,042) (180.42)% Aquatics Commissions 3,000 3,000 3,167 (167) (5.55)% Nail Commissions ,382 (10,382) 0.00% Facial Commissions % Payroll Outfitters 5,000 5, , % Payroll Cafe 93,136 93,136 89,483 3, %

14 400 - Mira Bay at Harbor Bay Annual YTD YTD Actual YTD Variance Remaining Payroll Activities & Programs 60,000 60,000 3,570 56, % Maintenance Payroll 91,500 91,500 75,635 15, % Payroll Taxes 49,000 49,000 48, % Payroll HR Admin Support 13,500 13,500 13, % Benefits 52,700 52,700 20,408 32, % Workers Compensation 12,100 12,100 14,712 (2,612) (21.58)% Parks & Recreation Credit Card Processing Fees 20,000 20,000 25,851 (5,851) (29.25)% Cleaning Supplies 3,000 3,000 2, % Daily Operation Software 7,500 7,500 7,933 (433) (5.77)% General Liability Insurance 13,000 13,000 13,573 (573) (4.40)% Continuing Education % Laundry, Towels, Linen 1,500 1, % Marketing & Promotions 1,000 1, % Postage & Shipping % Printing Supplies 4,500 4,500 5,161 (661) (14.68)% Travel % Uniforms 2,000 2,000 2,596 (596) (29.78)% Employee Recognition % Salon Supplies % Miscellaneous 2,000 2,000 4,033 (2,033) (101.67)% Computer Repairs & Maintenance 1,000 1,000 1,889 (889) (88.94)% Cellular Phones & Other Reimbursements 2,150 2,150 2, % Member & Guest Supplies 7,180 7,180 6,064 1, % Operating Supplies 35,000 35,000 37,298 (2,298) (6.56)% Amenities Office Expenses 1,800 1,800 1,856 (56) (3.11)% Taxes % Program Supplies 55,725 55,725 73,442 (17,717) (31.79)% Furniture, Fixtures, & Equipment 1,000 1, % Equipment Maintenance/Repair % Fitness Repairs & Maintenance 3,000 3,000 4,191 (1,191) (39.70)% Contingency Capital Projects 5,000 5, , % Total Expenditures 969, , ,296 (17,648) (1.82)% Excess of Revenue Over (Under) Expenditures % Total Other Financing Sources (Uses) %

15 400 - Mira Bay at Harbor Bay Annual YTD YTD Actual YTD Variance Remaining Excess of Rev./Other Sources Over (Under) Expend./Other Uses % Fund Balance, End of Period %

16 Harbor Bay CDD Investment Summary September 30, 2017 Balance as of Account Investment September 30, 2017 The Bank of Tampa Money Market $ 248,865 The Bank of Tampa ICS Program: Bank of China, New York, NY Money Market 245,161 Bofi Federal Bank Money Market 116,948 Capital Bank Corporation Money Market 245,161 EagleBank Money Market 245,161 Empire National Bank Money Market 10 Flushing Bank Money Market 245,161 HarborOne Bank Money Market 245,150 Morton Community Bank Money Market 145 Oritani Bank Money Market 245,161 Pinnacle Bank Money Market 165,331 Western Alliance Bank Money Market 102 Total General Fund Investments $ 2,002,356 The Bank of Tampa ICS Program: Bofi Federal Bank Money Market $ 128,076 Dollar Bank, Federal Savings Bank Money Market 12 Empire National Bank Money Market 55 First National Bank of Omaha Money Market 83 Fulton Bank, N.A. Money Market 245,161 HarborOne Bank Money Market 7 Morton Community Bank Money Market 165,183 Pinnacle Bank Money Market 11,394 The Park National Bank Money Market 245,161 TriState Capital Bank Money Market 245,161 Western Alliance Bank Money Market 19 Total Reserve Fund Investments $ 1,040,312 US Bank S2001A Reserve First American Treasury Obligation Fund Class Z $ 306,500 US Bank S2001A Prepayment First American Treasury Obligation Fund Class Z 5,153 US Bank S2001AB Revenue First American Treasury Obligation Fund Class Z 427,184 US Bank S2002AB Revenue First American Treasury Obligation Fund Class Z 669,967 US Bank S2002 Prepayment First American Treasury Obligation Fund Class Z 3,906 US Bank S2002A Reserve First American Treasury Obligation Fund Class Z 933,950 Total Debt Service Fund Investments $ 2,346,660 The Bank of Tampa ICS Program: BOKF, National Association Money Market $ 245,139 First National Bank of Omaha Money Market 65 Great Western Bank Money Market 245,161 Mutual of Omaha Bank Money Market 245,161 Pinnacle Bank Money Market 68,437 Southwest Bank Money Market 245,161 Subtotal ICS Investments 1,049,124 US Bank S2002A Acquisition and Construction First American Treasury Obligation Fund Class Z 1,508 US Bank S2002 Custody First American Treasury Obligation Fund Class Z 944 Total Capital Project Fund Investments $ 1,051,576

17 Summary A/R Ledger General Fund From 9/1/2017 Through 9/30/2017 Invoice Date Customer Name Invoice Number Current Balance 9/22/2017 Terrabrook Apollo Beach, LP OMR Total General Fund Report Balance

18 Aged Payables by Invoice Date Aging Date - 3/1/ General Fund From 9/1/2017 Through 9/30/2017 Vendor Name Invoice Date Invoice Number Invoice Description Current Balance Netix Solutions, LLC 7/6/2017 NS-1269 Website Service Fee 07/ WTS International, Inc. 8/1/2017 RC Management Fee 09/17 3, Payne Air Conditioning 8/4/2017 C5095 Preventative & Heating, Inc. Maintenance 08/17 Netix Solutions, LLC 8/6/2017 NS-1274 Website Service Fee 08/ Hidden Eyes LLC dba Envera Systems USA Services of Florida, Inc. 8/22/ North Gate Add Res 08/01/17-09/30/17 8/22/ Street Sweeping 08/18/ Krchmar Construction LLC 8/26/ Tennis Court Lights Disclosure Services, LLC 8/28/ Amortization Schedule S /01/ Hopping Green & Sams 8/29/ General Legal Services 07/17 22, Hopping Green & Sams 8/29/ Records Requests 07/ Hopping Green & Sams 8/29/ Resident Litigation 4, /17 Atlas Professional Services, Inc. 8/29/ IT Services Ballenger & Company, Inc. Ballenger & Company, Inc. 8/31/ WUP - Monthly Permit Reporting 08/17 8/31/ Irrigation Control Monitor 08/ Ballenger & Company, Inc. 8/31/ Service Call Lee Te Kim Lawn Care, Inc. 8/31/2017 Aug 8285 Landscape Maintenance Summary Bill 08/17 37, Netix Solutions, LLC 9/1/2017 NS-1276 Yearly Website Quiz/Test Service Netix Solutions, LLC 9/6/2017 NS-1279 Website Service Fee 09/ Frontier Communications of Florida 9/13/2017 Summary 09/17A Phone/Internet/Cable 09/ Republic Services #696 9/17/ Waste Services 10/ LLS Tax Solutions Inc. 9/19/ Arbitrage Rebate Calc S2001 PE 08/15/17 Times Publishing Company 9/20/ /20/17 Legal Advertising 09/ Hidden Eyes LLC dba Envera Systems 9/21/ Pickney Drive Seawall 08/21/17-09/30/

19 Aged Payables by Invoice Date Aging Date - 3/1/ General Fund From 9/1/2017 Through 9/30/2017 Vendor Name Invoice Date Invoice Number Invoice Description Current Balance Hidden Eyes LLC dba Envera Systems Hidden Eyes LLC dba Envera Systems 9/21/ Pickney Drive Seawall 10/1/17-10/31/17 9/21/ North Gate Monitoring 08/03/17-10/31/17 BOCC 9/21/2017 Water Summary 09/17 Hills. County Water Summary 09/17 Bright House Networks 9/21/ Manns Harbor Dr 09/17 Frontier Communications of Florida 9/22/2017 Summary 09/17 B Phone/Internet/Gate Summary 09/17 B , Frontier Communications of Florida 9/25/ /17 Internet/Gate - Bay Breeze 09/ Mobex, Inc. 9/25/ Mobile Calling Services 09/ Manson Bolves Donaldson Varn, P.A. Terminix Processing Center Terminix Processing Center Terminix Processing Center Terminix Processing Center Hidden Eyes LLC dba Envera Systems 9/26/ Legal Svcs Re: Owner's Claims 08/17 9/26/ Club House Pest Control 09/17 9/26/ Club House Pest Control 09/ /26/ Admiral Pointe 09/ /26/ Club House Pest Control 09/17 9/26/ North Gate Add Res 09/01/17-10/31/ Bright House Networks 9/27/ Boat Lift Service 10/ Frontier Communications of Florida 9/28/ /17 Clubhouse Telephone 10/ Paul Curley 9/28/2017 PC Board of Supervisors Meeting 09/28/17 Edward W. Carr 9/28/2017 NC Board of Supervisors Meeting 09/28/17 Hopping Green & Sams 9/28/ General Legal Services 08/ , Hopping Green & Sams 9/28/ Records Requests 08/ Hopping Green & Sams 9/28/ Resident Litigation 25, /17 JBW Designs 9/28/ Dog Waste Station Maint & Bags Joseph A. McNeil 9/28/2017 JM Board of Supervisors Meeting 09/28/

20 Aged Payables by Invoice Date Aging Date - 3/1/ General Fund From 9/1/2017 Through 9/30/2017 Vendor Name Invoice Date Invoice Number Invoice Description Current Balance Timothy Nargi 9/28/2017 TN Board of Supervisors Meeting 09/28/17 Tampa Electric Company 9/28/ / Pinckney Dr 09/ Poseidon Pool Services, LLC Lee Te Kim Lawn Care, Inc. Hidden Eyes LLC dba Envera Systems 9/28/ Monthly Pool/Spa Services 09/17 9/29/2017 Sept 9276 Landscape Maintenance Summary Bill 09/17 9/29/2017 INV AWID Windshield Sticker Bright House Networks 9/30/ Admiral Pointe Dr. 10/17 Ballenger & Company, Inc. Ballenger & Company, Inc. Rizzetta & Company, Inc. Rizzetta Amenity Services, Inc. 9/30/ WUP - Monthly Permit Reporting 09/17 9/30/ Irrigation Control Monitor 09/17 2, , , /30/2017 INV Field Services 08/17 1, /30/2017 INV Out of Pocket Expenses 09/ Pesco 9/30/ /17 Gaslights 09/ Total General Fund 203,019.32

21 Aged Payables by Invoice Date Aging Date - 3/1/ Capital Projects Fund--Series 2001 From 9/1/2017 Through 9/30/2017 Vendor Name Invoice Date Invoice Number Invoice Description Current Balance Hecker Construction Co., Inc. 3/24/2016 Supp 53 Hecker Supp Seawall Repair Project Jim Kelly 3/2/2017 MP27 Jim Kelly MP26-29 Master Project Interim Repairs Langan Engineering & Environmental Svcs Inc. Langan Engineering & Environmental Svcs Inc. Hecker Construction Co., Inc. Harbor Bay Community Development District 6/28/2017 MP 42 Langan MP40-42 Master Project Interim Repairs 8/28/2017 MP 46 Langan MP43-46 Master Project Interim Repairs 8/28/2017 MP 44 Hecker MP43-46 Master Project Interim Repairs 8/28/2017 MP 43 Harbor Bay MP43-46 Master Project Interim Repairs Hopping Green & Sams 9/19/2017 MP 47 Hopping MP47-48 Master Project Interim Repairs Langan Engineering & Environmental Svcs Inc. 9/19/2017 MP 48 Langan MP47-48 Master Project Interim Repairs Total Capital Projects Fund--Series , , , , , , , , ,875.26

22 Aged Payables by Invoice Date Aging Date - 3/1/ Mira Bay at Harbor Bay From 9/1/2017 Through 9/30/2017 Vendor Name Invoice Date Invoice Number Invoice Description Current Balance Doogie Entertainment 1/13/2017 MB DOOGIE DJ Service 02/010/ WTS International, Inc. 8/1/2017 RC Management Fee 09/17 1, JJ Taylor Distributing 8/9/2017 CMMB Beverages - Empties (60.00) Florida, Inc. B2B Printing, Inc. 9/7/ Uniforms 1, Park Produce 9/23/2017 MB37693 Produce for Harbor Bay A Plus First Aid, Inc. 9/25/2017 MB19727 First Aid Supplies Victoria's School of Dance LLC 9/25/2017 MBMIR Dance Classes - September Ready Care Industries, Inc. Southern Glazer's Wine and Spirits of Florida 9/25/2017 MB Member/Guest Supplies /27/2017 MB Beverage Purchases Park Produce 9/27/2017 MB37694 Produce for Harbor Bay Pepin Distributing 9/27/2017 MB Beverage Purchases Company Inc Phenomenal Exercise Equipment Repair Serv Inc Coca Cola Beverages Florida LLC 9/27/ Television Repairs /28/2017 MBINV Beverage Purchases Park Produce 9/28/2017 MB37695 Produce for Harbor Bay Staples Advantage 9/28/2017 MB Office & Printing Supplies Sysco-West Coast Florida 9/28/2017 MB Food, Beverage & Supplies 1, Sysco-West Coast Florida Sysco-West Coast Florida 9/29/2017 MB Supplies /29/2017 MB Supplies Park Produce 9/29/2017 MB30452 Produce for Harbor Bay Total Mira Bay at Harbor Bay 7, Report Total 466,244.37

23 Notes to Unaudited Financial Statements September 30, 2017 Balance Sheet 1. Trust statement activity has been recorded through 09/30/ See EMMA (Electronic Municipal Market Access) at for Municipal Disclosures and Market Data. 3. For presentation purposes, the Reserves are shown in a separate fund titled Reserve Fund. Summary A/R Ledger Payment Terms 4. Payment terms for landowner assessments are (a) defined in the FY16-17 Assessment Resolution adopted by the Board of Supervisors, (b) pursuant to Florida Statutes, Chapter 197 for assessments levied via the county tax roll.