Riverwood. Community Development District. Financial Report. May 31, Prepared by

Transcription

1 Riverwood Community Development District Financial Report May 31, 2017 Prepared by

2 Riverwood Community Development District Table of Contents FINANCIAL STATEMENTS Balance Sheet All Funds Page 1 2 Statement of Revenues, Expenditures and Changes in Fund Balances General Funds Page 3 6 Beach Club Funds Page 7 9 Debt Service Fund Page 10 Statement of Revenues, Expenses and Net Assets Water, Sewer & Irrigation Fund Page SUPPORTING SCHEDULES NonAd Valorem Special Assessments Page 16 Check Register Page Accounts Payable Detail Page 22 Accrued Expenses Detail Page 23 Bank Reconciliations, Bank Statements & Analysis Statements.. Page Reserve Schedules Page Cash & Investment Report Page 46 Monthly Activity Report Page 47 53

3 Riverwood Community Development District Financial Statements (Unaudited) May 31, 2017

4 RIVERWOOD COMMUNITY DEVELOPMENT DISTRICT Balance Sheet Governmental and Enterprise Funds May 31, 2017 I J Y Z AB A AE A AH A AN A AT A AW 18 GENERAL FUND (001) GENERAL FUND (002) BEACH CLUB FUND (OPERATIONS) BEACH CLUB FUND (LOAN) SERIES 2007A DEBT SERVICE FUND WATER, SEWER & IRRIGATION FUND ASSETS ACCOUNT DESCRIPTION TOTAL Cash Checking Account Accounts Receivable Accounts Receivable > 120 Accounts Receivable Other Due From Beach Club (Loan) Due From Other Gov'tl Units Interest/Dividend Receivables Due From Other Funds Investments: Certificates of Deposit 36 Months Money Market Account Principal A Revenue Fund A Fixed Assets Land Buildings Accum Depr Buildings Infrastructure Accum Depr Infrastructure Equipment and Furniture Accum Depr Equip/Furniture $ 29,801 20, , , ,596 1,067,413 $ 264,917 $ 5 39,194 $ $ 25,679 2, ,966 $ 140, ,678 26,101 5,850 2,086 40, ,596 1,752, ,000 1,413,584 (617,838) 9,062,813 (2,353,494) 7,989 (1,712) $ 170, ,525 26,101 5, , , , ,192 2,819,792 2, , ,000 1,413,584 (617,838) 9,062,813 (2,353,494) 7,989 (1,712) 126 TOTAL ASSETS LIABILITIES $ 1,604,905 $ 264,917 $ 39,199 $ $ 155,795 $ 10,177,645 $ 12,242, Accounts Payable Accrued Expenses Sales Tax Payable Deposits Other Current Liabilities Due To Other Funds Due To General Fund (Loan) $ 3, ,036 $ $ $ 277,152 $ $ 1,503 6, , $ 1,576 9, , , , TOTAL LIABILITIES 373, , , , Report Date: 6/8/2017 Page 1

5 RIVERWOOD COMMUNITY DEVELOPMENT DISTRICT Balance Sheet Governmental and Enterprise Funds May 31, 2017 I J Y Z AB A AE A AH A AN A AT A AW 18 BEACH CLUB FUND (OPERATIONS) BEACH CLUB FUND (LOAN) SERIES 2007A DEBT SERVICE FUND WATER, SEWER & IRRIGATION FUND GENERAL GENERAL 19 ACCOUNT DESCRIPTION FUND (001) FUND (002) TOTAL 164 FUND BALANCES / NET ASSETS Fund Balances 177 Restricted for: 178 Debt Service 155, , Special Revenue 39,014 39, Assigned to: 190 Operating Reserves 192, , Reserves Dog Park 10,210 10, Reserves Ponds 36,242 36, ReservesRecreation Facilities 547, , Reserves Roadways 94,437 94, Reserves RV Park 37,452 37, Unassigned: 312, ,917 (277,152) 300, Net Assets 211 Invested in capital assets, 212 net of related debt 7,840,726 7,840, Reserves Sewer System 908, , Reserves Water System 280, , Unrestricted/Unreserved 989, , TOTAL FUND BALANCES / NET ASSETS $ 1,231,327 $ 264,917 $ 39,014 $ (277,152) $ 155,795 $ 10,019,963 $ 11,433, TOTAL LIABILITIES & FUND BALANCES / NET ASSETS $ 1,604,905 $ 264,917 $ 39,199 $ $ 155,795 $ 10,177,645 $ 12,242,461 Report Date: 6/8/2017 Page 2

6 RIVERWOOD COMMUNITY DEVELOPMENT DISTRICT Statement of Revenues, Expenditures and Changes in Fund Balances General Fund (001) For the Period Ending May 31, REVENUES M U X Y Z A AB A AD A AL A AN A AP A AT ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE ($) AS A % OF MAY17 MAY17 VARIANCE ($) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD BUDGET ACTUAL FAV(UNFAV) Interest Investments $ 4,500 $ 3,000 $ 3,590 $ % $ 375 $ 741 $ 366 Special Assmnts Tax Collector 777, , ,002 (8,749) 98.88% 4,886 4,886 Special Assmnts Discounts (31,110) (31,110) (26,274) 4, % Other Miscellaneous Revenues ,602 2, % 8 2,601 2,593 Dog Park Revenue 2,000 1,333 3,159 1, % (7) RV Parking Lot Revenue 16,600 11,067 17,143 6, % 1, (939) TOTAL REVENUES 769, , ,222 7, % 1,933 8,832 6,899 EXPENDITURES Administration P/RBoard of Supervisors 2,250 1,500 1, % FICA Taxes % ProfServArbitrage Rebate % ProfServEngineering 5,000 3,333 1,630 1, % 417 1,015 (598) ProfServLegal Services 19,252 12,835 21,284 (8,449) % 1,604 9,952 (8,348) ProfServMgmt Consulting Serv 15,960 10,640 17,095 (6,455) % 1,330 7,785 (6,455) ProfServTrustee Fees 3,408 3,408 3, % Auditing Services 1,050 1,050 1, % Postage and Freight % Insurance Property 15,897 11,923 13,762 (1,839) 86.57% Insurance General Liability 1,666 1,250 1,757 (507) % Printing and Binding 1, % Legal Advertising % Miscellaneous Services % 82 (19) 101 MiscAssessmnt Collection Cost 15,555 15,555 14, % 98 (98) MiscWeb Hosting (154) % Office Supplies (179) % (123) Total Administration 83,866 64,246 77,495 (13,249) 92.40% 4,408 19,208 (14,800) Report Date: 6/8/2017 Page 3

7 RIVERWOOD COMMUNITY DEVELOPMENT DISTRICT Statement of Revenues, Expenditures and Changes in Fund Balances General Fund (001) For the Period Ending May 31, M U X Y Z A AB A AD A AL A AN A AP A AT ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE ($) AS A % OF MAY17 MAY17 VARIANCE ($) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD BUDGET ACTUAL FAV(UNFAV) Flood Control/Stormwater Mgmt ContractsPreserve Maintenance 30,000 20,000 38,300 (18,300) % 2,500 2,500 ContractsLakes 34,116 22,744 17,064 5, % 2,843 2, R&MAquascaping 10,000 6,667 6, % R&MLake 10,000 6,667 3,784 2, % (32) R&MStorm Drain Cleaning 20,000 13, , % 1,667 1,667 R&MPreserves 55,000 36,667 23,956 12, % 4,583 4,583 R&MLake Erosion 50,000 33,333 33, % 4,167 4,167 MiscContingency 5,000 3, , % Total Flood Control/Stormwater Mgmt 214, ,744 83,896 58, % 17,843 2,998 14,845 Field ProfServField Management 33,100 22,067 19,308 2, % 2,758 2,758 ContractsOnSite Maintenance 33,887 22,591 19,767 2, % 2,824 2,824 Electricity General 40,000 26,667 26,878 (211) 67.20% 3,333 3,694 (361) Utility Water & Sewer 12,400 8,267 10,612 (2,345) 85.58% 1,033 2,883 (1,850) R&MGeneral 4,000 2,667 5,806 (3,139) % 333 4,355 (4,022) MiscContingency 11,008 7, , % Total Field 134,395 89,598 83,196 6, % 11,198 10, Road and Street Facilities R&MGate 7,000 4,667 3, % 583 1,863 (1,280) R&MSidewalks 10,000 6,667 5, % R&MSignage 2,000 1,333 1, % R&MRoads 12,000 8,000 8,492 (492) 70.77% 1,000 1,000 R&MRoad Striping 2,000 1,333 1, % R&MSecurity Cameras 5,000 3,333 3,759 (426) 75.18% 417 1,738 (1,321) R&MRoad Scapping 16,600 11,067 13,305 (2,238) 80.15% 1, ,354 MiscContingency 3,000 2,000 2,962 (962) 98.73% 250 (3,329) 3,579 Capital Outlay 83,845 (83,845) 0.00% 6,223 (6,223) Total Road and Street Facilities 57,600 38, ,070 (83,670) % 4,800 6,524 (1,724) Report Date: 6/8/2017 Page 4

8 RIVERWOOD COMMUNITY DEVELOPMENT DISTRICT Statement of Revenues, Expenditures and Changes in Fund Balances General Fund (001) For the Period Ending May 31, M U X Y Z A AB A AD A AL A AN A AP A AT ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE ($) AS A % OF MAY17 MAY17 VARIANCE ($) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD BUDGET ACTUAL FAV(UNFAV) Activity Center Campus R&MGatehouse 1, (67) 73.40% R&MPools 12,000 8,000 8,775 (775) 73.13% 1,000 1,700 (700) R&MActivity Center 35,000 23,333 25,813 (2,480) 73.75% 2,917 3,490 (573) R&MRecreation Center 17,550 11,700 5,369 6, % 1,463 1, MiscContingency 5,714 3,809 4,913 (1,104) 85.98% Capital Outlay 67,082 (67,082) 0.00% 46,106 (46,106) Total Activity Center Campus 71,264 47, ,686 (65,177) % 5,939 52,538 (46,599) Reserves Reserve Dog Park 2,000 2, , % Reserve Ponds 50,000 50,000 5,907 44, % ReservesRec Facilities 10,000 10,000 3,750 6, % Reserve Roadways 130, ,000 33,415 96, % Reserve RV Park 16,600 16,600 (5,671) 22, % 298 (298) Total Reserves 208, ,600 38, , % 298 (298) TOTAL EXPENDITURES & RESERVES 769, , ,354 73, % 44,188 92,498 (48,310) Excess (deficiency) of revenues Over (under) expenditures 171, ,868 80, % (42,255) (83,666) (41,411) Net change in fund balance $ $ 171,011 $ 251,868 $ 80, % $ (42,255) $ (83,666) $ (41,411) FUND BALANCE, BEGINNING (OCT 1, 2016) 979, , ,459 FUND BALANCE, ENDING $ 979,459 $ 1,150,470 $ 1,231,327 Report Date: 6/8/2017 Page 5

9 RIVERWOOD COMMUNITY DEVELOPMENT DISTRICT Statement of Revenues, Expenditures and Changes in Fund Balances General Fund (002) For the Period Ending May 31, REVENUES M U X Y Z A AB A AD A AL A AN A AP A AT ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE ($) AS A % OF MAY17 MAY17 VARIANCE ($) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD BUDGET ACTUAL FAV(UNFAV) Interest Investments $ $ $ $ 0.00% $ $ $ Special Assmnts Tax Collector 284, , ,742 (3,206) 98.87% 1,790 1,790 Special Assmnts Discounts (11,398) (11,398) (9,626) 1, % TOTAL REVENUES 273, , ,116 (1,434) 99.48% 1,790 1,790 EXPENDITURES Debt Service MiscAssessmnt Collection Cost 5,699 5,699 5, % 36 (36) Principal Debt Retirement 105,976 70,326 70, % 8,924 8,924 Interest Expense 43,262 29,166 29, % 3,512 3,512 Total Debt Service 154, , , % 12,436 12,472 (36) TOTAL EXPENDITURES 154, , , % 12,436 12,472 (36) Excess (deficiency) of revenues Over (under) expenditures 118, , ,182 (1,177) % (12,436) (10,682) 1,754 OTHER FINANCING SOURCES (USES) Contribution to (Use of) Fund Balance 118, % TOTAL FINANCING SOURCES (USES) 118, % 112 Net change in fund balance FUND BALANCE, BEGINNING (OCT 1, 2016) FUND BALANCE, ENDING $ 118,613 97,735 $ 216,348 $ 168,359 97,735 $ 266,094 $ 167,182 97,735 $ 264,917 $ (1,177) % $ (12,436) $ (10,682) $ 1,754 Report Date: 6/8/2017 Page 6

10 RIVERWOOD COMMUNITY DEVELOPMENT DISTRICT Statement of Revenues, Expenditures and Changes in Fund Balances Beach Club Fund (Operations) For the Period Ending May 31, REVENUES M U X Y Z A AB A AD A AL A AN A AP A AT ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE ($) AS A % OF MAY17 MAY17 VARIANCE ($) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD BUDGET ACTUAL FAV(UNFAV) Interest Investments $ $ $ $ 0.00% $ $ $ Other Miscellaneous Revenues % 1 1 Membership Dues 135,388 90, ,150 38, % 11,282 (11,282) Initiation Fees ,237 1, % Wait List Fees , % Amenities Revenue 1, , % 83 (83) TOTAL REVENUES 137,938 91, ,600 41, % 11, (11,044) EXPENDITURES Parks and Recreation General ProfServMgmt Consulting Serv 61,258 40,839 40,983 (144) 66.90% 5,105 5,250 (145) ContractsOnSite Maintenance 1, ,111 (390) % (390) ContractsAdmin. Service 11,301 7,534 6, % Communication Telephone 2,080 1,387 1,411 (24) 67.84% (64) Postage and Freight % (8) Utility General % (15) Utility Refuse Removal (52) 82.77% Utility Water & Sewer 3,400 2,267 1, % Insurance Property 2,900 2,175 3,403 (1,228) % Insurance General Liability 1,600 1,200 1,687 (487) % R&MBuildings 1, % R&MEquipment 2,500 1,667 5,302 (3,635) % 208 4,275 (4,067) MiscBank Charges % 8 8 MiscTaxes (18) % MiscContingency 2,000 1, , % Office Supplies 1, % Op Supplies General 1, % Cleaning Supplies % Total Parks and Recreation General 94,386 63,500 64,406 (906) 68.24% 7,439 10,630 (3,191) Report Date: 6/8/2017 Page 7

11 RIVERWOOD COMMUNITY DEVELOPMENT DISTRICT Statement of Revenues, Expenditures and Changes in Fund Balances Beach Club Fund (Operations) For the Period Ending May 31, M U X Y Z A AB A AD A AL A AN A AP A AT ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE ($) AS A % OF MAY17 MAY17 VARIANCE ($) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD BUDGET ACTUAL FAV(UNFAV) Debt Service Principal Debt Retirement 21, % Interest Expense 2,601 2,601 (2,601) % 2,601 (2,601) Total Debt Service 24,375 2,601 (2,601) 10.67% 2,601 (2,601) Reserves Capital Reserve 11,239 11,239 11, % Total Reserves 11,239 11,239 11, % TOTAL EXPENDITURES & RESERVES 130,000 74,739 67,007 7, % 7,439 13,231 (5,792) Excess (deficiency) of revenues Over (under) expenditures 7,938 17,220 66,593 49, % 4,056 (12,780) (16,836) OTHER FINANCING SOURCES (USES) Operating TransfersOut (21,774) (21,774) 0.00% (21,774) (21,774) Contribution to (Use of) Fund Balance 7, % TOTAL FINANCING SOURCES (USES) 7,938 (21,774) (21,774) % (21,774) (21,774) Net change in fund balance $ 7,938 $ 17,220 $ 44,819 $ 27, % $ 4,056 $ (34,554) $ (38,610) FUND BALANCE, BEGINNING (OCT 1, 2016) (5,805) (5,804) (5,805) FUND BALANCE, ENDING $ 2,133 $ 11,416 $ 39,014 Report Date: 6/8/2017 Page 8

12 RIVERWOOD COMMUNITY DEVELOPMENT DISTRICT Statement of Revenues, Expenditures and Changes in Fund Balances Beach Club Fund (Loan) For the Period Ending May 31, REVENUES M U X Y Z A AB A AD A AL A AN A AP A AT ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE ($) AS A % OF MAY17 MAY17 VARIANCE ($) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD BUDGET ACTUAL FAV(UNFAV) Interest Investments $ $ $ $ 0.00% $ $ $ TOTAL REVENUES 0.00% EXPENDITURES TOTAL EXPENDITURES 0.00% Excess (deficiency) of revenues Over (under) expenditures 0.00% OTHER FINANCING SOURCES (USES) Interfund Transfer In 21,774 21, % 21,774 21,774 TOTAL FINANCING SOURCES (USES) 21,774 21, % 21,774 21, Net change in fund balance FUND BALANCE, BEGINNING (OCT 1, 2016) FUND BALANCE, ENDING $ $ $ $ $ 21,774 (298,926) $ (277,152) $ 21, % $ $ 21,774 $ 21,774 Report Date: 6/8/2017 Page 9

13 RIVERWOOD COMMUNITY DEVELOPMENT DISTRICT Statement of Revenues, Expenditures and Changes in Fund Balances Series 2007A Debt Service Fund For the Period Ending May 31, REVENUES M U X Y Z A AB A AD A AL A AN A AP A AT ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE ($) AS A % OF MAY17 MAY17 VARIANCE ($) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD BUDGET ACTUAL FAV(UNFAV) Interest Investments $ 70 $ 47 $ 135 $ % $ 6 $ 29 $ 23 Special Assmnts Tax Collector 109, , ,412 (1,238) 98.87% Special Assmnts Discounts (4,386) (4,386) (3,825) % TOTAL REVENUES 105, , ,722 (589) 99.42% EXPENDITURES Debt Service MiscAssessmnt Collection Cost 2,193 2,193 2, % 15 (15) Principal Debt Retirement 80,104 80,104 80, % 40,537 40, Interest Expense 22,339 22,339 22, % 10,684 10,676 8 Total Debt Service 104, , , % 51,221 51, TOTAL EXPENDITURES 104, , , % 51,221 51, Excess (deficiency) of revenues Over (under) expenditures (449) 32.38% (51,215) (50,426) 789 OTHER FINANCING SOURCES (USES) Contribution to (Use of) Fund Balance % TOTAL FINANCING SOURCES (USES) % 112 Net change in fund balance FUND BALANCE, BEGINNING (OCT 1, 2016) FUND BALANCE, ENDING $ ,569 $ 156,267 $ ,569 $ 156,244 $ ,569 $ 155,795 $ (449) 32.38% $ (51,215) $ (50,426) $ 789 Report Date: 6/8/2017 Page 10

14 RIVERWOOD COMMUNITY DEVELOPMENT DISTRICT Statement of Revenues, Expenses and Changes in Net Assets Water, Sewer and Irrigation Fund For the Period Ending May 31, OPERATING REVENUES M U X Y Z A AB A AD A AL A AN A AP A AT ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE ($) AS A % OF MAY17 MAY17 VARIANCE ($) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD BUDGET ACTUAL FAV(UNFAV) Interest Investments $ 5,000 $ 3,333 $ 6,946 $ 3, % $ 417 $ 1,149 $ 732 WaterBase Rate 266, , , % 22,182 22, WaterUsage 159, , ,905 14, % 13,254 13, IrrigationBase Rate 157, , , % 13,140 13, IrrigationUsage 110,000 73,333 89,352 16, % 9,167 11,931 2,764 Sewer Revenue 1,213, , ,506 66, % 101, ,103 6,984 Meter Fees 1, (667) 0.00% 83 (83) Standby Fees 9,421 9, % 1,174 1,174 Other Miscellaneous Revenues 9,800 6,533 8,272 1, % 817 1,988 1,171 Compliance Fees 48,720 32,480 23,710 (8,770) 48.67% 4,060 (4,060) TOTAL OPERATING REVENUES 1,970,861 1,313,906 1,417, , % 164, ,628 9,389 OPERATING EXPENSES Personnel and Administration P/RBoard of Supervisors 12,750 8,500 7,140 1, % 1, FICA Taxes % ProfServEngineering 18,000 12,000 5,316 6, % 1,500 1,980 (480) ProfServLegal Services 18,400 12,267 15,765 (3,498) 85.68% 1,533 2,611 (1,078) ProfServMgmt Consulting Serv 90,438 60,292 61,243 (951) 67.72% 7,537 8,488 (951) Auditing Services 5,950 5,950 5, % ContractsOnSite Maintenance 36,020 24,013 21,012 3, % 3,002 3,002 Postage and Freight 1, % Insurance Property 9,284 6,963 8,037 (1,074) 86.57% Insurance General Liability 5,002 3,752 5,275 (1,523) % Printing and Binding 5,950 3, , % Legal Advertising 2,424 1,616 1, % Miscellaneous Services 5,596 3,731 3, % MiscWeb Hosting 1, ,566 (874) % Office Supplies 1, % Total Personnel and Administration 214, , ,386 7, % 16,168 14,881 1,287 Report Date: 6/8/2017 Page 11

15 RIVERWOOD COMMUNITY DEVELOPMENT DISTRICT Statement of Revenues, Expenses and Changes in Net Assets Water, Sewer and Irrigation Fund For the Period Ending May 31, 2017 M U X Y Z A AB A AD A AL A AN A AP A AT ANNUAL YTD ACTUAL 32 ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE ($) AS A % OF MAY17 MAY17 VARIANCE ($) 33 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD BUDGET ACTUAL FAV(UNFAV) WaterSewer Comb Services ProfServUtility Billing 3,466 2,311 1, % ContractsOther Services 416, , ,338 (652) 66.82% 34,711 34, Communication Telephone 2,650 1,767 2,306 (539) 87.02% (30) 95 Electricity General 76,400 50,933 49,836 1, % 6,367 7,125 (758) 97 Utility Water & Sewer 2,500 1,667 1,725 (58) 69.00% (31) 98 Utility Base Rate 122,500 81,667 81, % 10,208 10, Utility WaterUsage 251, , ,142 17, % 20,958 21,070 (112) 100 R&MGeneral 330, , ,911 (20,911) 73.00% 27,500 56,796 (29,296) 101 R&MSludge Hauling 80,000 53,333 49,470 3, % 6,667 7,140 (473) 102 MiscBad Debt 3,500 2,333 2, % MiscLicenses & Permits % MiscContingency 11,409 7,606 1,186 6, % Op Supplies Chemicals 20,800 13,867 24,739 (10,872) % 1,733 3,546 (1,813) 106 Back Flow Preventors 48,720 32,480 23,295 9, % 4,060 4, Reserve Irrigation System 50,891 50,891 50, % 108 Reserve Sewer System 300, ,000 3, , % 109 Reserve Water System 31,913 (31,913) 0.00% Total WaterSewer Comb Services 1,721,005 1,264, , , % 114, ,862 (26,685) 149 TOTAL OPERATING EXPENSES 1,935,252 1,410,308 1,078, , % 130, ,743 (25,398) Operating income (loss) 35,609 (96,402) 338, , % 33,894 17,885 (16,009) 164 Change in net assets $ 35,609 $ (96,402) $ 338,584 $ 434, % $ 33,894 $ 17,885 $ (16,009) TOTAL NET ASSETS, BEGINNING (OCT 1, 2016) 9,681,379 9,681,379 9,681, TOTAL NET ASSETS, ENDING $ 9,716,988 $ 9,584,977 $ 10,019,963 Report Date: 6/8/2017 Page 12

16 G L R S T U V W X Y Z AA AB AC AD AE AF AG RIVERWOOD CDD WATER, SEWER & IRRIGATION FUND FUND STATEMENT OF REVENUES, EXPENSES AND FUND NET ASSETS (SEWER ONLY) FOR THE PERIOD ENDING MAY 31, OPERATING REVENUE ANNUAL ADOPTED BUDGET YEAR TO DATE BUDGET YEAR TO DATE ACTUAL YTD BUDGET VS. ACTUAL VARIANCE FAV (UNFAV) YTD ACTUAL AS % OF ANNUAL ADOPTED BUDGET CURRENT MONTH BUDGET CURRENT MONTH ACTUAL CURRENT BUDGET VS. ACTUAL VARIANCE FAV (UNFAV) $ $ $ $ $ $ $ Sewer Revenue 1,213, , ,506 66, % 101, ,103 6,984 Standby Fees 9,421 9, % 1,174 1,174 Other Miscellaneous Revenues 8,000 5,333 6,783 1, % 667 1, TOTAL OPERATING REVENUES 1,221, , ,710 77, % 101, ,907 9,121 OPERATING EXPENSES PERSONNEL AND ADMINISTRATION P/RBoard of Supervisors 9,750 6,500 5,460 1, % FICA Taxes % ProfServEngineering 10,000 6,667 2,202 4, % ProfServLegal Services 11,000 7,333 10,447 (3,114) 94.97% 917 1,630 (713) ProfServMgmt Consulting Serv 69,158 46,105 47,056 (951) 68.04% 5,763 6,714 (951) Auditing Services 4,550 4,550 4, % ContractsOnSite Maintenance 21,600 14,400 12,600 1, % 1,800 1,800 Postage and Freight % Insurance Property 8,210 6,158 7,107 (950) 86.57% Insurance General Liability 1,668 1,251 1,759 (508) % Printing and Binding 4,550 3, , % Legal Advertising 1,854 1,236 1, % Miscellaneous Services 4,280 2,853 2,861 (8) 66.85% MiscWeb Hosting ,198 (669) % Office Supplies % TOTAL PERSONNEL AND ADMINISTRATION 150, ,346 97,866 4, % 11,298 10,011 1,287 OTHER OPERATING EXPENSES WATERSEWER COMB SERVICES ProfServUtility Billing 2,468 1, % ContractsOther Services 335, , , % 27,981 27, Communication Telephone 2,650 1,767 2,306 (539) 87.02% (30) Electricity General 50,000 33,333 29,714 3, % 4,167 4,351 (184) Utility Water & Sewer 2,500 1,667 1,725 (58) 69.00% (31) R&MGeneral 200, , ,496 (20,163) 76.75% 16,667 37,636 (20,969) R&MSludge Hauling 80,000 53,333 47,430 5, % 6,667 5,100 1,567 MiscBad Debt 3,500 2,333 2, % MiscLicenses & Permits % MiscContingency 5,758 3,839 1,186 2, % Op Supplies Chemicals 14,000 9,333 21,160 (11,827) % 1,167 2,242 (1,075) Reserve Sewer System 300, ,000 3, , % TOTAL WATERSEWER COMB SERVICES 996, , , , % 58,065 77,645 (19,580) R&MSludge Hauling 2,040 (2,040) 0.00% 2,040 (2,040) TOTAL FIELD 2,040 (2,040) 0.00% 2,040 (2,040) TOTAL OPERATING EXPENSES 1,146, , , , % 69,364 89,696 (20,332) OPERATING INCOME (LOSS) 74,637 (52,582) 306, , % 32,422 21,211 (11,211) Page 13

17 G L R S T U V W X Y Z AA AB AC AD AE AF AG RIVERWOOD CDD WATER, SEWER & IRRIGATION FUND FUND STATEMENT OF REVENUES, EXPENSES AND FUND NET ASSETS (WATER ONLY) FOR THE PERIOD ENDING MAY 31, OPERATING REVENUE ANNUAL ADOPTED BUDGET YEAR TO DATE BUDGET YEAR TO DATE ACTUAL YTD BUDGET VS. ACTUAL VARIANCE FAV (UNFAV) YTD ACTUAL AS % OF ANNUAL ADOPTED BUDGET CURRENT MONTH BUDGET CURRENT MONTH ACTUAL CURRENT BUDGET VS. ACTUAL VARIANCE FAV (UNFAV) $ $ $ $ $ $ $ WaterBase Rate 266, , , % 22,182 22, WaterUsage 159, , ,905 14, % 13,254 13, Other Miscellaneous Revenues 1,800 1,200 1, % Compliance Fees 48,720 32,480 23,710 (8,770) 48.67% 4,060 (4,060) TOTAL OPERATING REVENUES 475, , ,132 6, % 39,646 36,469 (3,177) OPERATING EXPENSES PERSONNEL AND ADMINISTRATION P/RBoard of Supervisors 1,500 1, % FICA Taxes % ProfServEngineering % ProfServLegal Services 3,600 2,400 2,659 (259) 73.86% (190) ProfServMgmt Consulting Serv 10,640 7,093 7, % (0) Auditing Services % ContractsOnSite Maintenance 7,210 4,807 4, % Postage and Freight % Insurance General Liability 1,666 1,250 1,757 (508) % Printing and Binding % Legal Advertising % Miscellaneous Services % MiscWeb Hosting (103) % Office Supplies % TOTAL PERSONNEL AND ADMINISTRATION 27,981 19,026 18, % 2,135 1, OTHER OPERATING EXPENSES WATERSEWER COMB SERVICES ProfServUtility Billing % ContractsOther Services 55,220 36,813 36, % 4,602 4, Utility Base Rate 122,500 81,667 81,775 (108) 66.76% 10,208 10,208 0 Utility WaterUsage 191, , , % 15,958 16,761 (803) R&MGeneral 60,000 40,000 54,466 (14,466) 90.78% 5,000 5,071 (71) MiscContingency 5,651 3,767 3, % Back Flow Preventors 48,720 32,480 23,295 9, % 4,060 4,060 Reserve Water System 31,913 (31,913) 0.00% TOTAL WATERSEWER COMB SERVICES 484, , ,249 (32,190) 73.31% 40,382 36,623 3,759 TOTAL OPERATING EXPENSES 512, , ,497 (31,411) 72.87% 42,517 38,205 4,312 OPERATING INCOME (LOSS) (36,817) (24,917) (49,365) (24,448) 134% (2,871) (1,736) 1,135 Page 14

18 G L R S T U V W X Y Z AA AB AC AD AE AF AG RIVERWOOD CDD WATER, SEWER & IRRIGATION FUND FUND STATEMENT OF REVENUES, EXPENSES AND FUND NET ASSETS (IRRIGATION ONLY) FOR THE PERIOD ENDING MAY 31, OPERATING REVENUE ANNUAL ADOPTED BUDGET YEAR TO DATE BUDGET YEAR TO DATE ACTUAL YTD BUDGET VS. ACTUAL VARIANCE FAV (UNFAV) YTD ACTUAL AS % OF ANNUAL ADOPTED BUDGET CURRENT MONTH BUDGET CURRENT MONTH ACTUAL CURRENT BUDGET VS. ACTUAL VARIANCE FAV (UNFAV) $ $ $ $ $ $ $ IrrigationBase Rate 157, , , % 13,140 13, IrrigationUsage 110,000 73,333 89,352 16, % 9,167 11,931 2,764 Meter Fees 1, (667) 0.00% 83 (83) TOTAL OPERATING REVENUES 268, , ,788 15, % 22,390 25,103 2,713 OPERATING EXPENSES PERSONNEL AND ADMINISTRATION P/RBoard of Supervisors 1,500 1, % FICA Taxes % ProfServEngineering 7,500 5,000 3,076 1, % 625 1,705 (1,080) ProfServLegal Services 3,800 2,533 2,659 (126) 69.97% (173) ProfServMgmt Consulting Serv 10,640 7,093 7, % (0) Auditing Services % ContractsOnSite Maintenance 7,210 4,807 4, % Postage and Freight % Insurance Property 1, (125) 86.59% Insurance General Liability 1,668 1,251 1,759 (508) % Printing and Binding % Legal Advertising % Miscellaneous Services % MiscWeb Hosting (103) % Office Supplies % TOTAL PERSONNEL AND ADMINISTRATION 36,257 24,633 22,273 2, % 2,735 3,287 (552) OTHER OPERATING EXPENSES WATERSEWER COMB SERVICES ContractsOther Services 25,541 17,027 18,851 (1,824) 73.81% 2,128 2, Electricity General 26,400 17,600 20,123 (2,523) 76.22% 2,200 2,774 (574) Utility WaterUsage 60,000 40,000 23,008 16, % 5,000 4, R&MGeneral 70,000 46,667 32,949 13, % 5,833 14,089 (8,256) Op Supplies Chemicals 6,800 4,533 3, % 567 1,304 (737) Reserve Irrigation System 50,891 50,891 50, % TOTAL WATERSEWER COMB SERVICES 239, ,718 98,510 78, % 15,728 24,554 (8,826) TOTAL OPERATING EXPENSES 275, , ,783 80, % 18,463 27,841 (9,378) OPERATING INCOME (LOSS) (7,211) (22,233) 74,005 96, % 3,927 (2,738) (6,665) Page 15

19 Riverwood Community Development District Supporting Schedules May 31, 2017

20 Riverwood Community Development District NonAd Valorem Special Assessments (Charlotte County Tax Collector Monthly Collection Distributions) For the Fiscal Year Ending September 30, 2017 General Funds General Fund Allocation Debt Service Fund 2007A Discount / Collection Gross Discount / Collection Gross Date Net Amount (Penalties) Costs Amount General Fund General Fund Net Amount (Penalties) Costs Amount Received Received Amount Received Received Amount Received Assessments Levied $1,062,699 $777,751 $284,948 Assessments Levied $ 109,650 Allocation % 100% 73% 27% Allocation % 100% 11/08/16 $ 11,299 $ 471 $ 231 $ 12,000 $ 8,782 $ 3,218 $ 1,255 $ 52 $ 26 $ 1,333 11/15/16 $ 7,017 $ 292 $ 143 $ 7,453 $ 5,455 $ 1,998 $ 780 $ 32 $ 16 $ /22/16 $ 56,139 $ 2,339 $ 1,146 $ 59,623 $ 43,636 $ 15,987 $ 6,238 $ 260 $ 127 $ 6,625 11/29/16 $ 122,101 $ 5,088 $ 2,492 $ 129,681 $ 94,909 $ 34,772 $ 13,568 $ 565 $ 277 $ 14,410 12/13/16 $ 152,977 $ 6,374 $ 3,122 $ 162,473 $ 118,908 $ 43,565 $ 16,998 $ 708 $ 347 $ 18,054 12/20/16 $ 224,554 $ 9,356 $ 4,583 $ 238,493 $ 174,545 $ 63,949 $ 24,952 $ 1,040 $ 509 $ 26,500 12/28/16 $ 182,457 $ 7,602 $ 3,724 $ 193,783 $ 141,823 $ 51,960 $ 20,274 $ 845 $ 414 $ 21,533 01/10/17 $ 65,714 $ 2,032 $ 1,341 $ 69,088 $ 50,563 $ 18,525 $ 7,302 $ 226 $ 149 $ 7,677 02/07/17 $ 108,577 $ 2,216 $ 2,216 $ 113,009 $ 82,707 $ 30,302 $ 4,049 $ 83 $ 83 $ 4,214 03/14/17 $ 12,723 $ 129 $ 260 $ 13,112 $ 9,596 $ 3,516 $ 1,414 $ 14 $ 29 $ 1,457 04/14/17 $ 33,182 $ $ 677 $ 33,859 $ 24,780 $ 9,079 $ 3,687 $ $ 75 $ 3,762 04/20/17 $ 11,264 $ $ 230 $ 11,494 $ 8,412 $ 3,082 $ 1,252 $ $ 26 $ 1,277 05/10/17 $ 6,543 $ $ 134 $ 6,676 $ 4,886 $ 1,790 $ 727 $ $ 15 $ 742 TOTAL $ 994,548 $ 35,899 $ 20,297 $ 1,050,744 $ 769,002 $ 281,742 $ 102,495 $ 3,825 $ 2,092 $ 108,412 % COLLECTED 99% 99% 99% 99% TOTAL OUTSTANDING $ 11,955 $ 8,749 $ 3,206 $ 1,238 Report Date: 6/6/2017 Prepared by: Severn Trent Management Services Page 16

21 Riverwood Community Development District Check Register by Fund For the Period from 5/1/2017 to 5/31/2017 (Sorted by Check No.) Fund No. Check No. Check Date Payee Invoice No. Invoice Description G/L Account Name G/L Account # Check Amount GENERAL FUND (001) FUND /11/17 ARROW EXTERMINATORS Pest Control Service Feb 2017 R&MActivity Center $ /11/17 FEDEX POSTAGE THRU 5/2/17 Postage and Freight $ /11/17 GORA/MCGAHEY ASSOCIATES IN 1068 ACTIVITY CENTER RENOVATIONS Capital Outlay $22, /11/17 LEVEL 3 COMMUNICATIONS, LLC PHONE/CONFERENCING MiscContingency $ /11/17 MURDOCK STONES ETC LAKE 23 FILL R&MLake $ /11/17 OFFICE DEPOT COPY PAPER Office Supplies $ /11/17 WAYNE AUTOMATIC FIRE ALARM PANEL POWER SUPPLY R&MActivity Center $1, /11/17 WELCH TENNIS COURTS INC WTC PREMIUM R&MRecreation Center $ /03/17 COMCAST COMMUNICATIONS INTERNET SVC MAY 2017 R&MGate $ /03/17 THE SUNHERALD LEGAL AD BUDGET WORKSHOP Legal Advertising $ /08/17 COMCAST COMMUNICATIONS PHONE/INTERNET 5/46/3 MiscContingency $ /08/17 FEDEX APR POSTAGE Postage and Freight $ /08/17 HOME DEPOT CREDIT SRV PURCHASES 3/274/20 R&MActivity Center $ /08/17 LAKE MASTERS AQUATIC MAY AQUATIC SERVICE ContractsLakes $2, /08/17 RIVERWOOD CDD UTILITY WATER UTILITY 3/14/1 R&MRoad Scapping $ /08/17 RIVERWOOD CDD UTILITY WATER UTILITY 3/14/1 Utility Water & Sewer $ /08/17 SEVERN TRENT ENVIRONMENTALS MANAGEMENT FEES APRIL 2017 ProfServMgmt Consulting Serv $1, /08/17 SEVERN TRENT ENVIRONMENTALS MANAGEMENT FEES APRIL 2017 ProfServField Management $2, /08/17 SEVERN TRENT ENVIRONMENTALS MANAGEMENT FEES APRIL 2017 ContractsOnSite Maintenance $2, /08/17 SEVERN TRENT ENVIRONMENTALS MANAGEMENT FEES APRIL 2017 Postage and Freight $ /08/17 SEVERN TRENT ENVIRONMENTALS MANAGEMENT FEES APRIL 2017 Printing and Binding $ /08/17 SEVERN TRENT ENVIRONMENTALS MANAGEMENT FEES APRIL 2017 MiscWeb Hosting $ /08/17 SEVERN TRENT ENVIRONMENTALS MANAGEMENT FEES APRIL 2017 MiscContingency ($166.49) /08/17 SEVERN TRENT ENVIRONMENTALS MANAGEMENT FEES APRIL 2017 Office Supplies $ /12/17 ARROW EXTERMINATORS PEST CONTROL R&MActivity Center $ /12/17 ARROW EXTERMINATORS PEST CONTROL R&MActivity Center $ /12/17 BUFFALO GRAFFIX BACK GATE CLOSURE SIGNS R&MGate $ /12/17 FITNESS SERVICES OF FL INC EQUIP PARTS/MAINT R&MRecreation Center $ /18/17 BUFFALO GRAFFIX SIGNS R&MGate $ /18/17 EXPRESS SERVICES INC /7 FIELD HELPER R&MLake $ /18/17 FIRE ANT CONTROL LLC 4967 FIRE ANT CONTROL R&MRecreation Center $ /18/17 FISHKIND & ASSOCIATES INC METHODOLOGY ProfServLegal Services $7, /18/17 NHC UTILITIES INC UTILITIES 3/204/19 Utility Water & Sewer $1, /18/17 PREMIER LANDSCAPE MGMNT CO WEED CONTROL;MULCHING Reserve RV Park $ /18/17 TRANSPORTATION CONTROL SYSTEMS SIGNALIZATION SUPPLIES Capital Outlay $4, /18/17 USA FENCE COMPANY C FINAL MAINT FENCE/PERMIT R&MGeneral $4, /19/17 BLALOCK WALTERS P.A. 64 APR GEN COUNSEL ProfServLegal Services $2, /19/17 CPH INC SIGNALIZATION THRU 4/9/17 R $1, /19/17 CPH INC GEN ENGINEERING TO 4/9/17 R $1, /19/17 TEM SYSTEMS INC MAINT AGRMT 5/1/174/30/18 R&MGate $1, /19/17 TEM SYSTEMS INC MAINT AGRMT 5/1/174/30/18 R&M Security Cameras $1, Report Date 6/8/2017 Prepared by: Severn Trent Management Services Page 17

22 Riverwood Community Development District Check Register by Fund For the Period from 5/1/2017 to 5/31/2017 (Sorted by Check No.) Fund No. Check No. Check Date Payee Invoice No. Invoice Description G/L Account Name G/L Account # Check Amount /24/17 FEDEX MAY POSTAGE Postage and Freight $ /25/17 GORA/MCGAHEY ASSOCIATES IN 1108 ACT CTR RENOVATIONS Capital Outlay $23, /31/17 AQUATIC SYSTEMS INC MAY QUARTERLY FNTN MAINT R&MLake $ /31/17 COMCAST COMMUNICATIONS /47/3/ MiscContingency $ /31/17 DOUG'S GOLF CARTS LLC GOLF CART SERVICE MiscContingency $ /31/17 GRANDE AIRE SERVICES INC C /14/171/13/18 RENEWAL FNTNS DRINKING FOUNTAINS $ /31/17 GRANDE AIRE SERVICES INC C /14/171/13/18 RENEWAL FRIDGE COMM. REFRIGERATION $ /31/17 NHC UTILITIES INC /195/18/17 UTILITY SERVICE UNIT $1, /31/17 POPA BROTHERS INC RWOOD POOL SALT SYS REPR DEPOSIT R&MPools $1, /31/17 RIVERWOOD CDD UTILITY /125/11/17 WATER $ /31/17 SEVERN TRENT ENVIRONMENTALS MAY 2017 MGMNT SERVICES ProfServMgmt Consulting Serv $7, /31/17 SEVERN TRENT ENVIRONMENTALS MAY 2017 MGMNT SERVICES Postage and Freight $ /31/17 SEVERN TRENT ENVIRONMENTALS MAY 2017 MGMNT SERVICES Printing and Binding $ /31/17 SEVERN TRENT ENVIRONMENTALS MAY 2017 MGMNT SERVICES MiscWeb Hosting $ /31/17 SEVERN TRENT ENVIRONMENTALS MAY 2017 MGMNT SERVICES LATE FEES ($3.50) /31/17 COMCAST COMMUNICATIONS JUNE INTERENT $ /19/17 JAMES J. MARTONE PAYROLL May 19, 2017 Payroll Posting $ /19/17 RITA F. ANDERSON PAYROLL May 19, 2017 Payroll Posting $ /19/17 RICHARD J. KNAUB PAYROLL May 19, 2017 Payroll Posting $ /19/17 LUCILLE SYREK PAYROLL May 19, 2017 Payroll Posting $ /19/17 MICHAEL S. SPILLANE PAYROLL May 19, 2017 Payroll Posting $ Fund Total $100, BEACH CLUB FUND (OPERATIONS) FUND /11/17 BABE'S ACE HARDWARE /2 BEACH CLUB REPAIR BATH R&MEquipment $ /11/17 TERRAPIN TREE & LANDSCAPE TREE PRUNING & REMOVAL R&MEquipment $2, /08/17 SEVERN TRENT ENVIRONMENTALS MANAGEMENT FEES APRIL 2017 ProfServMgmt Consulting Serv $5, /08/17 SEVERN TRENT ENVIRONMENTALS MANAGEMENT FEES APRIL 2017 ContractsAdmin. Service $ /08/17 SEVERN TRENT ENVIRONMENTALS MANAGEMENT FEES APRIL 2017 ContractsOnSite Maintenance $ /08/17 SEVERN TRENT ENVIRONMENTALS MANAGEMENT FEES APRIL 2017 ContractsOnSite Maintenance $ /12/17 FRONTIER MAY BCH CLUB PHONE $ /16/17 WASTE MANAGEMENT INC REFUSE REMOVAL Utility Refuse Removal $ /18/17 LIFEGUARD SECURITY SYSTEMS INC ANNUAL FIRE EXTINGUISHERS MAIN R&MEquipment $ /19/17 TEM SYSTEMS INC MAINT AGRMT 5/1/174/30/18 R&MEquipment $1, /31/17 ENGLEWOOD WATER DISTRICT /135/12/17 WTR/SWR Utility Water & Sewer $ /31/17 SEVERN TRENT ENVIRONMENTALS MAY 2017 MGMNT SERVICES ProfServMgmt Consulting Serv $5, /31/17 SEVERN TRENT ENVIRONMENTALS MAY 2017 MGMNT SERVICES Postage and Freight $32.20 Fund Total $16, Report Date 6/8/2017 Prepared by: Severn Trent Management Services Page 18

23 Riverwood Community Development District Check Register by Fund For the Period from 5/1/2017 to 5/31/2017 (Sorted by Check No.) Fund No. Check No. Check Date Payee Invoice No. Invoice Description G/L Account Name G/L Account # Check Amount WATER, SEWER & IRRIGATION FUND FUND /31/17 RIVERWOOD CDD XFR FR BANKUNITED MMA TO CKING Cash in Bank $63, /11/17 FEDEX POSTAGE THRU 5/2/17 Postage and Freight $ /11/17 FEDEX POSTAGE THRU 5/2/17 Postage and Freight $ /11/17 FEDEX POSTAGE THRU 5/2/17 Postage and Freight $ /11/17 FORTILINE WATERWORKS ADAPTERS R&MGeneral $ /11/17 HAWKINS INC Chemical Pump Rebuild R&MGeneral $ /11/17 HAWKINS INC SODIUM HYPOCHLORITE Op Supplies Chemicals $ /11/17 HAWKINS INC SODIUM HYPOCHLORITE Op Supplies Chemicals $ /11/17 KARLE ENVIRO ORGANIC 8105 SLUDGE HAULING 4/24 R&MSludge Hauling $1, /03/17 THE SUNHERALD LEGAL AD BUDGET WORKSHOP Legal Advertising $ /03/17 THE SUNHERALD LEGAL AD BUDGET WORKSHOP Legal Advertising $ /03/17 THE SUNHERALD LEGAL AD BUDGET WORKSHOP Legal Advertising $ /03/17 WASTE MANAGEMENT INC TRASH REMOVAL4290 CLUB DR MAY MiscContingency $ /08/17 CENTURYLINK PHONE 4/195/18 Communication Telephone $ /08/17 CHARLOTTE COUNTY UTILITIES BULK WTR & REUSE 3/214/24 Utility WaterUsage $3, /08/17 CHARLOTTE COUNTY UTILITIES BULK WTR & REUSE 3/214/24 Utility Base Rate $10, /08/17 CHARLOTTE COUNTY UTILITIES BULK WTR & REUSE 3/214/24 Utility WaterUsage $20, /08/17 CURT KLUSS UTILITY REFUND Other Current Liabilities $ /08/17 DONALD MAKI UTILITY REFUND Other Current Liabilities $ /08/17 FEDEX APR POSTAGE Postage and Freight $ /08/17 FEDEX APR POSTAGE Postage and Freight $ /08/17 FEDEX APR POSTAGE Postage and Freight $ /08/17 FRAN VAUGHAN UTILITY REFUND Other Current Liabilities $ /08/17 HAWKINS INC SODIUM HYPOCHLORITE Op Supplies Chemicals $ /08/17 HAWKINS INC SODIUM HYPCHLORITE Op Supplies Chemicals $ /08/17 JAMES D JACKSON WTR REFUND Other Current Liabilities $ /08/17 JOHN SMETANA UTILITY REFUND Other Current Liabilities $ /08/17 JUDITH HENR LACKLAND UTILITY REFUND Other Current Liabilities $ /08/17 KARLE ENVIRO ORGANIC 8081 SLUDGE HAULING 4/18 & 4/21 R&MSludge Hauling $2, /08/17 RIVERWOOD CDD UTILITY WATER UTILITY 3/14/1 Utility Water & Sewer $ /08/17 SEVERN TRENT ENVIRONMENTALS MANAGEMENT FEES APRIL 2017 ProfServMgmt Consulting Serv $5, /08/17 SEVERN TRENT ENVIRONMENTALS MANAGEMENT FEES APRIL 2017 ProfServMgmt Consulting Serv $ /08/17 SEVERN TRENT ENVIRONMENTALS MANAGEMENT FEES APRIL 2017 ProfServMgmt Consulting Serv $ /08/17 SEVERN TRENT ENVIRONMENTALS MANAGEMENT FEES APRIL 2017 ContractsOnSite Maintenance $1, /08/17 SEVERN TRENT ENVIRONMENTALS MANAGEMENT FEES APRIL 2017 ContractsOnSite Maintenance $ /08/17 SEVERN TRENT ENVIRONMENTALS MANAGEMENT FEES APRIL 2017 ContractsOnSite Maintenance $ /08/17 SEVERN TRENT ENVIRONMENTALS MANAGEMENT FEES APRIL 2017 Postage and Freight $ /08/17 SEVERN TRENT ENVIRONMENTALS MANAGEMENT FEES APRIL 2017 Postage and Freight $ /08/17 SEVERN TRENT ENVIRONMENTALS MANAGEMENT FEES APRIL 2017 Printing and Binding $15.73 Report Date 6/8/2017 Prepared by: Severn Trent Management Services Page 19

24 Riverwood Community Development District Check Register by Fund For the Period from 5/1/2017 to 5/31/2017 (Sorted by Check No.) Fund No. Check No. Check Date Payee Invoice No. Invoice Description G/L Account Name G/L Account # Check Amount /08/17 SEVERN TRENT ENVIRONMENTALS MANAGEMENT FEES APRIL 2017 Printing and Binding $ /08/17 SEVERN TRENT ENVIRONMENTALS MANAGEMENT FEES APRIL 2017 MiscWeb Hosting $ /08/17 SEVERN TRENT ENVIRONMENTALS MANAGEMENT FEES APRIL 2017 MiscWeb Hosting $ /08/17 SEVERN TRENT ENVIRONMENTALS MANAGEMENT FEES APRIL 2017 MiscWeb Hosting $ /08/17 SEVERN TRENT ENVIRONMENTALS MANAGEMENT FEES APRIL 2017 Postage and Freight $ /08/17 SEVERN TRENT ENVIRONMENTALS MANAGEMENT FEES APRIL 2017 Printing and Binding $ /08/17 WAYNE HIGGINS UTILITY REFUND Other Current Liabilities $ /18/17 KARLE ENVIRO ORGANIC 8124 SLUDGE HAULING 5/1/17 R&MSludge Hauling $1, /18/17 NHC UTILITIES INC UTILITIES 3/204/19 Utility Water & Sewer $ /18/17 OFFICE DEPOT SCANNING; ENGINEER PRINT Printing and Binding $ /18/17 SEVERN TRENT ENVIRONMENTALS CONTRACT OPERATIONS MAY 2017 ProfServUtility Billing $ /18/17 SEVERN TRENT ENVIRONMENTALS CONTRACT OPERATIONS MAY 2017 ProfServUtility Billing $ /18/17 SEVERN TRENT ENVIRONMENTALS CONTRACT OPERATIONS MAY 2017 ContractsOther Services $27, /18/17 SEVERN TRENT ENVIRONMENTALS CONTRACT OPERATIONS MAY 2017 ContractsOther Services $4, /18/17 SEVERN TRENT ENVIRONMENTALS CONTRACT OPERATIONS MAY 2017 ContractsOther Services $2, /18/17 SEVERN TRENT ENVIRONMENTALS CONTRACT OPERATIONS MAY 2017 R&MGeneral $ /18/17 SEVERN TRENT ENVIRONMENTALS CONTRACT OPERATIONS MAY 2017 R&MGeneral $ /18/17 SEVERN TRENT ENVIRONMENTALS WO 47763,47768,4776,47794 WTR R&MGeneral $2, /18/17 SEVERN TRENT ENVIRONMENTALS WO 47707REPLACED IRR METERS R&MGeneral $9, /18/17 SEVERN TRENT ENVIRONMENTALS WO 47790;WA IRR R&MGeneral $2, /18/17 SEVERN TRENT ENVIRONMENTALS WO 47772,47774,47779,47780,477 R&MGeneral $1, /19/17 BLALOCK WALTERS P.A. 64 APR GEN COUNSEL ProfServLegal Services $1, /19/17 BLALOCK WALTERS P.A. 64 APR GEN COUNSEL ProfServLegal Services $ /19/17 BLALOCK WALTERS P.A. 64 APR GEN COUNSEL ProfServLegal Services $ /19/17 BLALOCK WALTERS P.A. 46 APR UTILITIES MATTER ProfServLegal Services $ /19/17 CPH INC HRBR/EL JOBEAN REV TO 4/9/17 R $ /19/17 CPH INC IRR REVIEW TO 4/9/17 R $1, /19/17 SEVERN TRENT ENVIRONMENTALS WO47781 SEWER R&MGeneral $3, /19/17 SEVERN TRENT ENVIRONMENTALS WO 47786, SEWER R&MGeneral $1, /19/17 TEM SYSTEMS INC MAINT AGRMT 5/1/174/30/18 R&MGeneral $1, /23/17 HAWKINS INC HYPOCHLORITE WWTP Op Supplies Chemicals $ /23/17 HAWKINS INC HYPOCHLORITE IRR Op Supplies Chemicals $ /23/17 HOMETEAM PEST DEFENSE INC PEST CONTROL WWTP 4/6/17 MiscContingency $ /23/17 HOMETEAM PEST DEFENSE INC PEST CONTROL WWTP 4/6/17 MiscContingency $ /23/17 KARLE ENVIRO ORGANIC /10/17 SLUDGE HAUL R&MSludge Hauling $1, /23/17 XYLEM WATER SOLUTIONS INC LS11 GRINDERS/CAPBANK $10, /24/17 BENEDICT WERNTZ UTILITY REFUND Other Current Liabilities $ /24/17 CHAPMAN, MICHAEL & JANET UTILITY REFUND Other Current Liabilities $ /24/17 FEDEX MAY POSTAGE Postage and Freight $ /24/17 FEDEX MAY POSTAGE Postage and Freight $ /24/17 FEDEX MAY POSTAGE Postage and Freight $ /24/17 HENDERSON, ANDREA JO UTILITY REFUND Other Current Liabilities $ /24/17 JAMES D JACKSON UTILITY REFUND Other Current Liabilities $46.30 Report Date 6/8/2017 Prepared by: Severn Trent Management Services Page 20