Coral Springs Improvement District

Agenda January 28, 2019

Agenda Page 2

Coral Springs Improvement District
January 21, 2019 Board of Supervisors
Coral Springs Improvement District

Dear Board Members:

The regular meeting of the Board of Supervisors of the Coral Springs Improvement District will be held on January 28, 2019 at 4:00 p.m. at the District Offices, 10300 NW 11th Manor, Coral Springs, Florida. Following is the advance agenda for the meeting.

Roll Call
Approval of the Minutes of the December 17, 2018 Meeting
Audience Comments
Acceptance of Financial Audit for Fiscal Year 2018 – Marc Grace
Approval of Financial Statements for December 2018
Consideration of Amendment #1 to Work Authorization #146 Related to Fiscal Year 2017-2018 Ground Storage Tank Repair and Improvements for Reimbursement of $4,547
Consideration of Lift Station #2 and #5 Repairs by TRIO for a Total Cost of
$260,232.50, Piggybacking Off Broward County Contract
Consideration of the Purchase of Sodium Hypochlorite from Allied Universal Corporation Piggybacking Off the City of Ft. Lauderdale Contract
Staff Reports
Manager – Ken Cassel
Engineer – Rick Olson
Department Reports
Operations – Dan Daly
Utility Billing Work Orders
Utilities Update (David McIntosh)
Water – Joe Stephens (Report Included)
Wastewater – Mark Nealon (Report Included)
Stormwater – Shawn Frankenhauser (Report Included)
Field – Curt Dwiggins (Report Included)
Maintenance Report – Pedro Vasquez (Report Included)
Human Resources – Jan Zilmer
Motion to Accept Department Reports
Attorney
Consideration of Lewis, Longman and Walker Proposed Fee Increase
Supervisors’ Requests
Adjournment

10300 NW 11th Manor, Coral Springs, Florida • Phone: 954.753.0380 • www.csidfl.org

Coral Springs Improvement District

Any supporting documents not included in the agenda package will be distributed at the meeting. If you have any questions prior to the meeting, please contact me.

Sincerely,

Kenneth Cassel/sd District Manager

cc:	District Staff Terry Lewis Seth Behn Rick Olson Beverley Servé Stephen Bloom

10300 NW 11th Manor, Coral Springs, Florida • Phone: 954.753.0380 • www.csidfl.org

Second Order of Business

MINUTES OF MEETING
CORAL SPRINGS IMPROVEMENT DISTRICT

A regular meeting of the Board of Supervisors of the Coral Springs Improvement District was held on Monday, December 17, 2018 at 4:00 p.m. at the District Office, 10300 NW 11th Manor, Coral Springs, Florida.

Present and constituting a quorum were:

Martin Shank	President
Duane Holland	Vice President
Nick St. Cavish	Secretary

Also present were:

Kenneth Cassel	District Manager
Seth Behn	District Counsel
Dan Daly	Director of Operations
David McIntosh	Director of Utilities
Jan Zilmer	Human Resources (Via Telephone)
Marta Rubio	District Accountant
Rick Olson	District Engineer
Curt Dwiggins	Field Department
Pedro Vasquez	Maintenance Department
Mark Nealon	Wastewater Department
Joe Stephens	Water Department
Shawn Frankenhauser	Stormwater Department
Sandra Demarco	Inframark, LLC

The following is a summary of the minutes and actions taken during the December 17, 2018 CSID Board of Supervisors Meeting.

FIRST ORDER OF BUSINESS	Roll Call
Mr. Cassel called the meeting to order and called the roll.

SECOND ORDER OF BUSINESS	Approval of the Minutes of the November
26, 2018 Meetings
Each Board member received a copy of the November 26, 2018 meeting and Dr. Shank requested any corrections, additions or deletions.
One change was made and will be incorporated in the amended copy of the minutes.

On MOTION by Mr. Cavish seconded by Mr. Holland with all in a favor, the minutes of the November 26, 2018 meeting were approved.

Unapproved Minutes

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

FOURTH ORDER OF BUSINESS	Approval of Financial Statements for
November 2018
The Board reviewed the financial statements for November 2018.

On MOTION by Mr. Holland seconded by Mr. St. Cavish with all in favor the financials for November 2018 were approved.

FIFTH ORDER OF BUSINESS	Consideration of Truck Purchase for the
Field Department (Tabled Item)
Mr. Dwiggins reported the contract for the truck is $32,126.55 and it includes shipping.  If they are within 300 miles they will drive the truck, if they are further than 300 miles they will ship the truck at their expense.

On MOTION by Mr. St. Cavish seconded by Mr. Holland with all in favor the purchase of a truck for the Field Department at a total cost of $32,126.55 was approved.

SIXTH ORDER OF BUSINESS	Consideration of Purchase of Cartridge
Filters from Waco Filter Corporation Piggybacking Off of Palm Beach County
The contract is good for a period of 12 months.

On MOTION by Mr. St. Cavish seconded by Mr. Holland with all in favor the purchase of cartridge filters from Waco Filter Corporation, piggybacking off of Palm Beach County, was approved.

SEVENTH ORDER OF BUSINESS	Consideration of Work Authorizations
Work Authorization #153, Hurricane Hardening Condition Assessment of Pump Stations #1 and #2 for a Total Cost of $28,180
Mr. Olson reviewed the work associated with Work Authorization #153.

On MOTION by Mr. Holland seconded by Mr. St. Cavish with all in favor Work Authorization #153 was approved for a total cost of
$28,180.

Work Authorization #156 for Production Well #8 Re-Development for a Total Cost of $76,704
Mr. Stephens reviewed the work associated with Work Authorization #156.

Unapproved Minutes	2

On MOTION by Mr. St. Cavish seconded by Mr. Holland with all in favor Work Authorization #156 was approved for a total cost of
$76,704.

EIGHTH ORDER OF BUSINESS	Consideration of Election Policy
The  Board  reviewed  the  revised election policy.	Mr. St. Cavish requested both be changed to all under #2 of the second page of the policy.

On MOTION by Mr. St. Cavish seconded by Mr. Holland with all in favor the election policy was approved as amended.

NINTH ORDER OF BUSINESS	Staff Reports
Manager – Ken Cassel
Consideration of Engaging Lewis, Longman and Walker for Legislative Representation
Mr. Cassel stated Lewis, Longman and Walker provided a proposal for legislative representation at a cost of $5,000 per month during the legislative season.

On MOTION by Mr. St. Cavish seconded by Mr. Holland with all in favor engaging Lewis, Longman, and Walker for Legislative Representation at a monthly fee of $5,000 was approved.

Mr. Cassel reported there is a resident in Eagle Trace who submitted plans to extend the garage. Mr. Hanks is reviewing the plans to ensure it does not affect the District’s surface water management.
Dr. Shank suggested they install pavers to help with the impervious area.

Engineer – Rick Olson
Mr. Olson reviewed his monthly status report, a copy of which is attached hereto and made a part of the public record.
Mr. Olson discussed changing from a piping project to a pump replacement project.
The pump ordered was cancelled because it was the wrong one. The correct pump is expected to be delivered in either March or April 2019. It will be installed before June 1, 2019.

Unapproved Minutes	3

Department Reports
Operations – Dan Daly
Utility Billing Work Orders
This item is for informational purposes. Mr. Daly also reported the following:
He received a call from a resident complaining about noise during testing with FDEP.
He suggested the District pay bonds off early so funds can be utilized elsewhere.

Utilities Update (David McIntosh)
Mr. McIntosh reported Mr. Martin resigned and Mr. Nealon is now the Head of the Wastewater Department. He provided an update on FEMA. The local representative reviewed the District’s documents and submitted them to the State. The State has a third party reviewing the documents and staff is working with them on follow up questions.

Water – Joe Stephens (Report Included)
A copy of the report was included in the agenda package and is attached hereto as part of the public record.

Wastewater – Mark Nealon (Report Included)
A copy of the report was included in the agenda package and is attached hereto as part of the public record.

Stormwater – Shawn Frankenhauser (Report Included)
A copy of the report was included in the agenda package and is attached hereto as part of the public record.

Field – Curt Dwiggins (Report Included)
A copy of the report was included in the agenda package and is attached hereto as part of the public record.

Maintenance Report – Pedro Vasquez (Report Included)
A copy of the report was included in the agenda package and is attached hereto as part of the public record.

Human Resources – Jan Zilmer
Mr. Zilmer reported final payroll is next week. The Holiday Party is Friday, December 21, 2018.

Unapproved Minutes	4

Motion to Accept Department Reports

On MOTION by Mr. Holland seconded by Mr. St. Cavish with all in favor the Department Reports were accepted.

Attorney
Mr. Behn reported the following:
School Board site inspection is scheduled for next week.
Reading of local legislative bills is scheduled for December 18, 2018.

TENTH ORDER OF BUSINESS	Supervisors’ Requests
Mr. St. Cavish asked for an update regarding the West Glen HOA. Dr. Shank responded the HOA provided a list of demands. The District will plant the trees and install the sign.

ELEVENTH ORDER OF BUSINESS	Adjournment
There being no further business,

On MOTION by Mr. Holland seconded by Mr. St. Cavish with all in favor the meeting was adjourned.

Kenneth Cassel	Martin Shank
Assistant Secretary	President

Unapproved Minutes	5

Fourth Order of Business

January 11, 2019

To the Board of Supervisors
Coral Springs Improvement District Coral Springs, Florida

We have audited the financial statements of the governmental activities, the business-type activities, and each major fund of Coral Springs Improvement District (the “District”) for the year ended September 30, 2018. Professional standards require that we provide you with information about our responsibilities under the generally accepted auditing standards and Government Auditing Standards, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our engagement letter dated May 4, 2018. Professional standards also require that we communicate to you the following information related to our audit.
Significant Audit Matters
Qualitative Aspects of Accounting Practices

Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the District are described in Note 2 to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during 2018, except for the implementation of GASB 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions. We noted no transactions entered into by the District during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.

Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimate affecting the District’s financial statements was as follows:

Depreciation of capital assets - Depreciation is provided on a straight-line basis over the respective estimated useful lives ranging from 5 to 40 years. The District has informed us they used all relevant facts available to them at the time of acquisition to make the best judgments about the depreciation methods and estimated useful lives of capital assets.

Net OPEB obligation - In Florida, state statutes require that the employer make health insurance coverage available to retirees at the employer’s group rate. This creates an implicit cost arising as a result of the blended rate premium since retiree health care costs, on average, are higher than those of active employee healthcare costs. The District obtained an actuarial valuation to record its estimated costs and liability in accordance with the requirements of GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions).

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The financial statement disclosures are neutral, consistent, and clear.
Difficulties Encountered in Performing the Audit

We encountered no significant difficulties in dealing with management in performing and completing our audit.
Corrected and Uncorrected Misstatements

Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. There were no uncorrected misstatements noted during our audit. A detailed list of audit journal entries was provided to management and is available upon request.
Disagreements with Management

For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit.
Management Representations

We have requested certain representations from management that are included in the management representation letter dated January 10, 2019.
Management Consultations with Other Independent Accountants

In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the District's financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.
Other Audit Findings or Issues

We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the District's auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.
Other Matters

We applied certain limited procedures to management’s discussion and analysis, which is required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding 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 did not audit the RSI and do not express an opinion or provide any assurance on the RSI.

We were engaged to report on the Schedule of Operating Expenses by Department - Proprietary Fund - Enterprise Fund, which accompany the financial statements but are not RSI. With respect to this supplementary information we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.
Restriction on Use

This information is intended solely for the information and use of the Board of Supervisors and management of the District and is not intended to be and should not be used by anyone other than these specified parties.
Very truly yours,

KEEFE McCULLOUGH

Coral Springs Improvement District
Basic Financial Statements
For the Year Ended September 30, 2018

Independent Auditor's Report	1-3
Management's Discussion and Analysis (Not Covered by
Independent Auditor's Report)	4-8
Basic Financial Statements
Government-wide Financial Statements:
Statement of Net Position	9
Statement of Activities	10
Fund Financial Statements:
Balance Sheet - Governmental Fund	11
Reconciliation of the Balance Sheet of the Governmental
Fund to the Statement of Net Position	12
Statement of Revenues, Expenditures and Change in
Fund Balance - Governmental Fund	13
Reconciliation of the Statement of Revenues, Expenditures and Change in Fund Balance of the Governmental Fund to
the Statement of Activities	14
Statement of Revenues, Expenditures and Change in
Fund Balance - Budget and Actual - General Fund	15
Statement of Net Position - Proprietary Fund	16
Statement of Revenues, Expenses and Change in
Net Position - Proprietary Fund	17
Statement of Cash Flows - Proprietary Fund	18-19
Notes to Basic Financial Statements	20-31
Required Supplemental Information
Schedule of Changes in the Net OPEB Liability and Related Ratios	32
Schedule of District Contributions	33
Other Financial Information
Schedule of Operating Expenses by Department - Proprietary Fund	34

(continued)

Other Reports of Independent Auditor’s

Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial
Statements Performed in Accordance with Governmental Auditing Standards	35-36
Independent Auditor's Report to District Management	37-39
Independent Auditors Report on Compliance with Section 218.415, Florida Statutes	40

INDEPENDENT AUDITOR'S REPORT

To the Board of Supervisors
Coral Springs Improvement District Coral Springs, Florida
Report on the Financial Statements

We have audited the accompanying financial statements of the governmental activities, the business- type activities, and each major fund of Coral Springs Improvement District (the “District”) as of and for the year ended September 30, 2018, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.
Management’s Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
Auditor’s Responsibility

Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standard applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

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We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, and  each major fund of the District, as of September 30, 2018, and the respective changes in financial position and, where applicable, cash flows thereof and budgetary comparison of the General Fund for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Other Matters
Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis on pages 4 through 8 and schedules of changes in the net OPEB liability and related ratios and district contributions on pages 32 and 33 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the District’s basic financial statements. The schedule of operating expenses by department - proprietary fund on page 34 as listed in the table of contents is presented for purposes of additional analysis and is not a required part of the basic financial statements. The schedule of operating expenses by department - proprietary fund is the responsibility of management and was derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated, in all material respects, in relation to the basic financial statements as a whole.

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Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated January 11, 2019, on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is 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 internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.

KEEFE McCULLOUGH

Fort Lauderdale, Florida January 11, 2019

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MANAGEMENT’S DISCUSSION AND ANALYSIS

Our discussion and analysis of Coral Springs Improvement District’s (the “District”) financial performance provides an objective and easily readable analysis of the District’s financial activities. The analysis provides summary financial information for the District and should be read in conjunction with the District’s financial statements.

Financial Highlights

The following are the highlights of financial activity for the year ended September 30, 2018:

The District’s total assets exceeded total liabilities by $ 53,181,311 (net position). Unrestricted net position for governmental activities was
$ 4,744,859.

Governmental activities revenues totaled $ 1,914,379, including assessments of $ 1,814,295 and interest income of $ 63,375, while governmental activities expenses totaled $ 2,736,148. Business-type revenues totaled $ 13,545,157, including charges for services of
$ 12,990,483 and interest income of $ 297,746. Business-type expenses totaled $ 13,072,359.

Overview of the Financial Statements

The District’s basic financial statements comprise three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to basic financial statements. The government-wide financial statements present an overall picture of the District’s financial position and results of operations. The fund financial statements present financial information for the District’s major fund. The notes to basic financial statements provide additional information concerning the District’s finances that are not disclosed in the government-wide or fund financial statements.

Government-Wide Financial Statements: The Government-wide financial statements are the statement of net position and the statement of activities. These statements use accounting methods similar to those used by private-sector companies. Emphasis is placed on the net position of governmental activities and business-type activities and the change in net position. Governmental activities are primarily supported by property tax assessments. Business-type activities are supported by charges to the users of those activities, such as water and sewer services.

The statement of net position presents information on all assets and liabilities of the District, with the difference between assets, deferred inflow/outflows of resources and liabilities reported as net position. Net position is reported in three categories: 1) net investment in capital assets; 2) restricted and; 3) unrestricted. Assets, liabilities, and net position are reported for all  governmental activities separate from the assets, liabilities, and net position of business-type activities.

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The statement of activities presents information on all revenues and expenses of the District and the change in net position. Expenses are reported by major function and program. Revenues relating to those functions are reported, providing the net cost of all functions provided by the District. To assist in understanding the District’s operations, expenses have been reported as governmental activities or business-type activities. Governmental activities financed by the District include physical environment and general government. Business-type activities financed by user charges include water and sewer services.

Fund Financial Statements: Fund financial statements present financial information for governmental funds and proprietary funds. These statements provide financial information for the major funds of the District. Governmental fund financial statements provide information on the current assets and liabilities of the fund, changes in current financial resources (revenues and expenditures), and current available resources. The enterprise fund financial statements provide information on all assets and liabilities of the fund, changes in the economic resources (revenues and expenses), and total economic resources.

Fund financial statements include a balance sheet and a statement of revenues, expenditures and change in fund balance for the governmental fund. A statement of revenues, expenditures, and change in fund balance - budget and actual, is provided for the District’s General Fund. For enterprise funds, a statement of net position, a statement of revenues, expenses and change in net position, and a statement of cash flows are presented. Fund financial statements provide more detailed information about the District’s activities. Individual funds are established by the District to track revenues that are restricted to certain uses and to comply with legal requirements.

The government-wide financial statements and the fund financial statements provide different pictures of the District.  The government-wide financial statements provide an overall picture of  the District’s financial standing, split between governmental activities and business-type activities. These statements are comparable to private-sector companies and give a good understanding of the District’s overall financial health and how the District paid for the various activities, or functions, provided by the District. All assets of the District, including buildings, land, machinery and equipment, construction-in-progress and infrastructure are reported in the statement of net position. All liabilities, including principal outstanding on bonds, and future employee benefits, obligated but not paid by the District, are included. The statement of activities includes a provision for depreciation of all long-lived assets of the District, but transactions between the different functions of the District have been eliminated in order to avoid “doubling up” the revenues and expenses. The fund financial statements provide a picture of the major funds of the District. In the case of governmental activities, outlays for long-lived assets are reported as expenditures and long- term liabilities, such as general obligations bonds, are not included in the fund financial statements. To provide a link from the fund financial statements to the government-wide financial statements, reconciliations are provided from the fund financial statements to the government-wide financial statements.

Notes to the Basic Financial Statements: The notes provide additional information that is necessary to acquire a full understanding of the data provided in the government-wide and fund financial statements. The notes to the financial statement can be on pages 20 through 31 of this report.

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Government-Wide Financial Analysis

As noted earlier, net position may serve over time as a useful indicator of financial position. The following table reflects the condensed government-wide statements of net position as of September 30, 2018 and 2017:

Coral Springs Improvement District Statements of Net Position

Governmental Activities	Business-Type Activities	Total Primary Government
2018	2017	2018	2017	2018	2017	

Current and other assets	$	5,018,055	
$	5,499,714	
$	21,471,719	
$	21,269,976	
$	26,489,774	
$	26,769,690	
Restricted assets	-	-	4,925,970	5,074,425	4,925,970	5,074,425	
Capital assets (net)	7,054,020	7,242,218	56,045,252	56,452,303	63,099,272	63,694,521	
Total assets	12,072,075	12,741,932	82,442,941	82,796,704	94,515,016	95,538,636	
Total deferred outflows							
of resources	-	-	1,592,775	1,715,296	1,592,775	1,715,296	
Other liabilities	227,850	81,335	3,822,821	3,181,603	4,050,671	3,262,938	
Noncurrent liabilities	45,346	39,949	38,830,463	40,420,763	38,875,809	40,460,712	
Total liabilities	273,196	121,284	42,653,284	43,602,366	42,926,480	43,723,650	

Net position:							
Net investments in capital													
assets		7,054,020		7,242,218		15,835,252		14,697,303		22,889,272		21,939,521	
Restricted		-		-		4,925,970		5,074,425		4,925,970		5,074,425	
Unrestricted		4,744,859		5,378,430		20,621,210		21,137,906		25,366,069		26,516,336	
Total net position	$	11,798,879	$	12,620,648	$	41,382,432	$	40,909,634	$	53,181,311	$	53,530,282	

Governmental and Business-Type Activities: Governmental activities decreased the District’s net position by $ 821,769, while business-type activities increased the District’s net position by $ 472,798, as reflected in the table below:

Coral Springs Improvement District Statements of Activities

Governmental Activities	Business-Type Activities	Total Primary Government
	2018	2017	2018	2017	2018	2017	
Revenues:							
Charges for services	$	3,800	$	3,700	$	12,990,483	$	12,845,231	$	12,994,283	$	12,848,931	
Taxes:							
Assessments	1,814,295	1,811,926	-	-	1,814,295	1,811,926	
Other	32,909	31,975	54,876	94,018	87,785	125,993	
Total revenues	1,851,004	1,847,601	13,045,359	12,939,249	14,896,363	14,786,850	
Expenses:							
General government	596,377	490,379	-	-	596,377	490,379	
Physical environment	1,806,542	595,536	-	-	1,806,542	595,536	
Water and sewer	-	-	7,309,249	7,178,196	7,309,249	7,178,196	
Bond issuance costs	-	-	-	-	-	-	
Interest expense	-	-	1,380,347	1,421,535	1,380,347	1,421,535	
Provision for depreciation	333,229	321,480	4,382,763	4,352,487	4,715,992	4,673,967	
Total expenses	2,736,148	1,407,395	13,072,359	12,952,218	15,808,507	14,359,613	
Change in net position							
before other income							
(expense)	(885,144)	440,206	(27,000)	(12,969)	(912,144)	427,237	

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Coral Springs Improvement District Statements of Activities (continued)

Governmental Activities	Business-Type Activities	Total Primary Government
	2018	2017	2018	2017	2018	2017	
Other income (expense): Gain(loss) disposal of property							
and equipment	-	-	(2,948)	-	(2,948)	-	
Grant revenue	-	-	205,000	-	205,000	-	
Interest income	63,375	20,838	297,746	98,817	361,121	119,655	
Total other income							
(expense)	63,375	20,838	499,798	98,817	563,173	119,655	
Change in net position	(821,769)	461,044	472,798	85,848	(348,971)	546,892	
Net position, beginning							
of the year	12,620,648	12,133,082	40,909,634	40,658,522	53,530,282	52,791,604	
Restatement, Note 12	-	26,522	-	165,264	-	191,786	
Net position,							
end of the year	$	11,798,879	$	12,620,648	$	41,382,432	$	40,909,634	$	53,181,311	$	53,530,282	

Analysis of the Governmental Funds

As noted earlier, the District uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The focus of the District’s governmental fund is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the District’s financing requirements. In particular, unassigned fund balance may serve as a useful measure of a District’s net resources available for spending at the end of the fiscal year. The General Fund is the only governmental fund.

As of the end of the current fiscal year, the District’s governmental fund reported an ending fund balance of $ 4,809,828.
Capital Assets and Debt Administration

The District’s capital assets less accumulated depreciation for its governmental activities and business-type activities as of September 30, 2018 amounts to $ 7,054,020 and $ 56,045,252, respectively, and consists of land, buildings, infrastructure, machinery and equipment, easements and construction-in-progress.

At the end of the year, the District’s business activities had general obligation bond debt outstanding of $ 40,210,000.

Additional information on the District’s debt can be found in Note 6 beginning on page 26 of this report.

General Fund Budgetary Highlights: An operating budget for the General Fund was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The General Fund budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The budget to actual comparisons for the General Fund, including the original and final adopted budget, is shown on page 15.

7

The District experienced a favorable variance in revenues compared to the General Fund budget in the amount of $ 86,651. The District also experienced an unfavorable variance in expenditures compared to the General Fund budget in the amount of $ 28,032.
Economic Factors and Next Year’s Budgets

The 2019 General Fund’s budgeted expenditures decreased by approximately $ 116,000. The decrease in expenditures reflects the completion of capital improvements for canal bank restoration in 2018. The 2019 Water and Sewer Fund’s budgeted expenses increased by approximately $ 3,400,000. The increase in expenses reflects large projects that began in fiscal  year 2018 and will be finalized in fiscal year 2019. Included in this group of projects are the construction and abandonment of a monitor well, repairs of plants, and the rehabilitation of lift stations. The District’s utility rates will not change for fiscal year ended September 30, 2019.

During fiscal year 2018, the District incurred approximately $ 1,500,000 in clean up charges due to Hurricane Irma. A claim has been submitted to the Federal Emergency Agency (“FEMA”) for reimbursement of the eligible part of these funds. The process of recouping the funds from FEMA is expected to be a timely process.

For fiscal year 2019, the District adopted a new methodology for the levy and collection of Non-Ad Valorem Assessments. The new methodology is based on the properties impervious area denominated as an Equivalent Residential Unit (ERU). Due to hurricane Irma’s impact to the Fund, the District has set a goal of creating a hurricane preparedness reserve fund of $ 3,000,000 over a three-year period.

In fiscal year 2018 the District was awarded a grant of $ 205,000 by the Florida Department of Health for upgrades to the District’s Fluoridation system. This grant was used to defray the total budgeted project cost of $ 339,500.
Requests for Information

This financial report is designed to provide a general overview of Coral Springs Improvement District’s finances for all those with an interest. Questions concerning any of the information provided in this report or requests for additional information should be addressed to the Coral Springs Improvement District, 10300 N.W. 11th Manor, Coral Springs, Florida 33071.

8

BASIC FINANCIAL STATEMENTS

Coral Springs Improvement District
Statement of Net Position September 30, 2018

	Activities		Activities		Total	
Current assets:
Cash and cash equivalents	$	
2,783,880	
$	
9,167,499	
$	
11,951,379	
Investments	2,234,168	10,884,911	13,119,079	
Accounts receivable	-		1,348,926	1,348,926	
Due from other governments		7	53,943	53,950	
Accrued interest receivable	-		9,440	9,440	
Prepaid items	-		7,000	7,000	
Restricted cash and cash equivalents Noncurrent assets:
Capital assets:	-		4,925,970	4,925,970	
Depreciable (net)	6,468,456	52,754,073	59,222,529	
Nondepreciable	585,564	3,291,179	3,876,743	
Total assets	12,072,075	82,442,941	94,515,016	
Deferred Outflows of Resources:
Deferred charge on refunding	
-	
1,592,775	
1,592,775	

Governmental	Business-Type

Assets:

Liabilities:
Current liabilities:		
Accounts payable	150,952	261,770	412,722	
Accrued expenses	29,253	162,959	192,212	
Contracts payable	-	718,395	718,395	
Compensated absences payable	19,623	120,281	139,904	
Deposits	30,000	553,630	583,630	
Internal balances	(1,978)	1,978	-	
Payable from restricted assets:				
Accrued interest payable	-	408,808	408,808	
Current portion of bonds payable	-	1,595,000	1,595,000	
Noncurrent liabilities:				
Net OPEB obligation	16,480	99,348	115,828	
Compensated absences payable	28,866	116,115	144,981	
Bonds payable	-	38,615,000	38,615,000	
Total liabilities	273,196	42,653,284	42,926,480	
Net Position:
Net investment in capital assets		7,054,020		15,835,252		22,889,272	
Restricted for renewal and replacement		-		3,776,614		3,776,614	
Restricted for debt service		-		1,149,356		1,149,356	
Unrestricted		4,744,859		20,621,210		25,366,069	
Total net position	$	11,798,879	$	41,382,432	$	53,181,311	

The accompanying notes to basic financial statements are an integral part of these statements.
9

Agenda Page 28

Coral Springs Improvement District Statement of Activities
For the Year Ended September 30, 2018	

		Program Revenues			Net (Expense) Revenue and
Changes in Net Position	
	Charges	Operating	Capital			
    Expenses		for Services	Grants and Contributions	Grants and Contributions		Governmental	Business-Type
Activities	Activities	Total	

Governmental activities:		
General government	$	596,377	$	-	$	-	$	-	$	(596,377)	$	-	$	(596,377)	
Physical environment	1,806,542	3,800	-	-	(1,802,742)	-	(1,802,742)	
Provision for depreciation	 	333,229 	-	-	-	(333,229)	-	(333,229)	

Functions/Programs:

Total governmental activities	
 	2,736,148 		
 	3,800 		
 	-			
 	-			
    (2,732,348)		
 	-			
    (2,732,348)	
Business-type activities:														
Personal services	4,395,128		69,308		-		-		-		(4,325,820)		(4,325,820)	
Materials, supplies and services	2,914,121		12,921,175		-		205,000		-		10,212,054		10,212,054	
Provision for depreciation	4,382,763		-		-		-		-		(4,382,763)		(4,382,763)	
Interest expense	 	1,380,347 	 	-		 	-		 	-			 	-			    (1,380,347)		    (1,380,347)	
Total business-type											
activities	   13,072,359 	12,990,483	-	205,000		-		123,124		123,124	
Total primary											
government	$ 15,808,507 	$ 12,994,283 	$ 	-		$ 	205,000 		(2,732,348)		123,124		(2,609,224)	
General revenues: Assessments	
1,814,295	
-	
1,814,295	
Interest income	63,375	297,746	361,121	
Miscellaneous income	32,909	54,876	87,785	
Other	 	-	(2,948)	(2,948)	
Total general revenues	 	1,910,579	349,674	2,260,253	
Change in net position	(821,769)	472,798	(348,971)	
Net position, October 1, 2017, as restated (Note 12)	   12,620,648 	40,909,634	53,530,282	
Net position, September 30, 2018	$ 11,798,879 	$ 41,382,432 	$ 53,181,311 	

The accompanying notes to basic financial statements are an integral part of these statements.
10

Balance Sheet - Governmental Fund
September 30, 2018	

General Fund
Assets:
Cash and cash equivalents	$	2,783,880
Investments	2,234,168
Due from proprietary fund	1,978
Due from other governments	 	7 

Total assets	$ 	5,020,033
Liabilities:
Accounts payable	$	150,952
Accrued expenditures	29,253
Deposits	 	30,000

Total liabilities	 	210,205 
Fund Balance:
Assigned to:		
Capital projects	1,350,000	
First quarter operating reserves	350,000	
Emergency	250,000	
Storm damage reserves	1,000,000	
Unassigned	 	1,859,828	

Total fund balance	 	4,809,828 
Total liabilities and fund balance	$ 	5,020,033 

The accompanying notes to basic financial statements are an integral part of these statements.
11

Reconciliation of the Balance Sheet of the Governmental Fund to the Statement of Net Position
September 30, 2018	

Total Fund Balance - Governmental Fund	$	4,809,828

Amounts reported for governmental activities in the statement of net position are different because:

Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the governmental fund.

Cost of capital assets	$	14,400,457
Less accumulated depreciation	 (7,346,437)	7,054,020

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

Net OPEB obligation	$	(16,480)
Compensated absences payable	 	(48,489)	 	(64,969)

Net Position of Governmental Activities	$ 11,798,879

The accompanying notes to basic financial statements are an integral part of these statements.
12

Statement of Revenues, Expenditures and Change in Fund Balance - Governmental Fund
For the Year Ended September 30, 2018	

	General
Fund	
Revenues:		
Assessments	$	1,814,295	
Interest income	63,375	
Miscellaneous income	32,909	
Permit fees	 	3,800	
Total revenues	 	1,914,379	

Expenditures:
Current:		
General government:		
Personal services	237,661	
Operating	 	352,226	
Total general government	 	589,887	
Flood control:		
Personal services	430,883	
Operating	 	1,375,659	
Total flood control	 	1,806,542 	
Capital outlay	 	145,031	
Total expenditures	 	2,541,460 	
Net change in fund balance	(627,081)	
Fund Balance, October 1, 2017	 	5,436,909	
Fund Balance, September 30, 2018	$ 	4,809,828	

The accompanying notes to basic financial statements are an integral part of these statements.
13

Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balance of the Governmental Fund to the Statement of Activities
For the Year Ended September 30, 2018	

Net Change in Fund Balance - Governmental Fund	$	(627,081)

Amounts reported for governmental activities in the statement of activities are different because:

Governmental funds report capital outlays as expenditures. However, in the statement of activities, the cost of those assets is depreciated over their estimated useful lives.

Expenditures for capital assets	$	145,031
Current year provision for depreciation	 	(333,229)	(188,198)

Some expenses reported in the statement of activities are not reported in the governmental funds because they have no effect on current financial resources.

Change in net OPEB obligation	$	(2,069)
Change in compensated absences	 	(4,421)	 	(6,490)

Change in Net Position of Governmental Activities	$ 	(821,769)

The accompanying notes to basic financial statements are an integral part of these statements.
14

Statement of Revenues, Expenditures and Change in Fund Balance - Budget and Actual - General Fund
For the Year Ended September 30, 2018	

Original
 	Budget	
Revenues:	Final
 	Budget		 	Actual		    Variance		
Assessments	$	1,781,819	$	1,781,819	$	1,814,295	$	32,476	
Interest income	12,000	12,000	63,375	51,375	
Miscellaneous income	32,909	32,909	32,909	-	
Permit fees	 	1,000	 	1,000 	 	3,800 	 	2,800 	
Total revenues	   1,827,728	   1,827,728	   1,914,379	 	86,651	
Expenditures:					
Current:					
General government:					
Personal services	237,371	229,371	237,661	(8,290)	
Operating	 	257,575	 	360,675 	 	352,226 	 	8,449	
Total general government	 	494,946 	 	590,046	 	589,887 	 	159 	
Flood control:					
Personal services	401,920	407,070	430,883	(23,813)	
Operating	 	330,862 	   1,376,462 	   1,375,659 	 	803	
Total flood control	 	732,782 	   1,783,532	   1,806,542	 	(23,010)	
Capital outlay	 	187,850 	 	139,850 	 	145,031 	 	(5,181)	
Total expenditures	   1,415,578 	   2,513,428	   2,541,460	 	(28,032)	
Excess (deficiency) of revenues over expenditures	
 	412,150 	
 	(685,700)	
 	(627,081)	
 	58,619	
Other Financing Sources (Uses):					
Appropriation of prior years'					
fund balance	187,850	1,285,700	-	(1,285,700)	
Assigned for first quarter operating					
reserves	(350,000)	(350,000)	-	350,000	
Assigned for capital projects and					
emergency	 	(250,000)	 	(250,000)	 	-		 	250,000 	
Total other financing
sources (uses)	 	(412,150)	 	685,700	 	-		 	(685,700)	
Net change in fund balance	$ 	-		$ 	-		(627,081)	$ 	(627,081)	
 	 	
Fund Balance, October 1, 2017	 5,436,909
Fund Balance, September 30, 2018	$    4,809,828

The accompanying notes to basic financial statements are an integral part of these statements.
15

Statement of Net Position - Proprietary Fund
September 30, 2018	

	Water and
  Sewer Fund	
Assets:		
Current assets:		
Cash and cash equivalents	$	9,167,499	
Investments	10,884,911	
Accounts receivable	1,348,926	
Due from other governments	53,943	
Accrued interest receivable	9,440	
Prepaid items	7,000	
Restricted cash and cash equivalents	4,925,970	
Noncurrent assets:		
Depreciable (net)	52,754,073	
Nondepreciable	 	3,291,179	
Total assets	   82,442,941 	

Deferred Outflows of Resources:
Deferred charge on refunding	 	1,592,775 
Liabilities:
Current liabilities:
Accounts payable	261,770	
Accrued expenses	162,959	
Due to general fund	1,978	
Contracts payable	718,395	
Compensated absences payable	120,281	
Deposits	553,630	
Payable from restricted assets:		
Accrued interest payable	408,808	
Current portion of bonds payable	1,595,000	
Noncurrent liabilities:		
Net OPEB obligation	99,348	
Compensated absences payable	116,115	
Bonds payable	   38,615,000 	
Total liabilities	 42,653,284 
Net Position:
Net investment in capital assets	15,835,252	
Restricted for renewal and replacement	3,776,614	
Restricted for debt service	1,149,356	
Unrestricted	   20,621,210	
Total net position	$ 41,382,432

The accompanying notes to basic financial statements are an integral part of these statements.
16

Statement of Revenues, Expenses and Change in Net Position - Proprietary Fund
For the Year Ended September 30, 2018	

Operating Revenues:
Charges for services:	Water and
  Sewer Fund	
Water	$	6,528,060	
Sewer	5,929,597	
Contract personnel fees	69,308	
Miscellaneous utility fees	355,231	
Technology sharing fees	15,000	
Rentals	 	93,287	
Total operating revenues	   12,990,483 	
Operating Expenses:		
Personal services	4,395,128	
Materials, supplies and services	2,914,121	
Provision for depreciation	 	4,382,763	
Total operating expenses	   11,692,012 	
Operating income	 	1,298,471	

Nonoperating Revenues (Expenses):		
Interest income	297,746	
Grant revenue	205,000	
Miscellaneous revenue	54,876	
Interest expense	(1,380,347)	
Loss on disposal of property and equipment	 	(2,948)	
Total nonoperating revenues (expenses)	 	(825,673)	
Change in net position	472,798	
Net Position, October 1, 2017, as restated (Note 12)	   40,909,634	
Net Position, September 30, 2018	$ 41,382,432	

The accompanying notes to basic financial statements are an integral part of these statements.
17

Water and
  Sewer Fund
Cash Flows from Operating Activities:
Cash received from customers and users	$	13,005,420 Cash paid to employees for services			(4,337,962)
Cash paid to suppliers for goods and services	 (2,256,260)
Net cash provided by (used in) operating activities	 	6,411,198 

Cash Flows from Noncapital Financing Activities:
Cash received for miscellaneous activities	 	54,876

Net cash provided by (used in) noncapital
financing activities	 	54,876 

Cash Flows from Capital and Related Financing Activities:
Grant revenue	205,000	
Interest paid and other fiscal charges	(1,273,527)	
Bond principal payments	(1,545,000)	
Purchase of capital assets	(3,978,660)	
Purchase of investments	    (8,621,394)	

Net cash provided by (used in) capital
and related financing activities	 (15,213,581)

Cash Flows from Investing Activities:
Interest received	 	295,747 	
Net cash provided by (used in) investing activities	 	295,747 	
Net increase (decrease) in cash and cash equivalents	(8,451,760)	
Cash and Cash Equivalents, October 1, 2017	   22,545,229 	
Cash and Cash Equivalents, September 30, 2018	$ 14,093,469 	

The accompanying notes to basic financial statements are an integral part of these statements.
18

Reconciliation of operating income to net cash provided by (used in) operating activities:	Water and
  Sewer Fund	
Operating income	$ 	1,298,471	
Adjustments to reconcile operating income to net cash		
provided by operating activities:		
Provision for depreciation	4,382,763	
Changes in assets and liabilities:		
(Increase) decrease in assets:		
Accounts receivable	27,387	
Due from other governments	89,629	
Prepaid items	1,329	
Due from general fund	562	
Increase (decrease) in liabilities:		
Accounts payable	2,991	
Accrued expenses	57,522	
Contracts payable	563,350	
Compensated absences payable	(9,901)	
Deposits	(12,450)	
Net OPEB obligation	 	9,545	
Total adjustments	 	5,112,727 	
Net cash provided by (used in) operating activities	$ 	6,411,198 	

The accompanying notes to basic financial statements are an integral part of these statements.
19

Note 1 - Organization and Operations

The Coral Springs Improvement District (the "District") was incorporated under the provisions of Chapter 70-617, Laws of Florida, for the purpose of constructing and maintaining systems of drainage, flood control and water and sewer utilities within the boundaries of the District. Its utilities currently service approximately 9,500 customers.

Note 2 - Summary of Significant Accounting Policies

The basic financial statements of the District have been prepared in conformity with generally accepted accounting principles as applied to governmental units. The District's more significant accounting policies are described below.

Reporting entity: The criteria used for including component units consists of identification of legally separate organizations for which the Board of Supervisors of the District are financially accountable. This criteria also includes identification of organizations for which the nature and significance of their relationship with the primary government are such that exclusion would cause the reporting entity's basic financial statements to be misleading or incomplete. Based upon this review, there were no potential component units of the District.

The District's basic financial statements include both government-wide (reporting the District as a whole) and fund financial statements (reporting the District's major funds). Both the government- wide and fund financial statements categorize primary activities as either governmental or business-type. The District has both governmental and business-type activities.

In the government-wide statement of net position, the governmental activities column is presented on a consolidated basis, if applicable, and is reported on a full-accrual, economic resource basis, which recognizes all noncurrent assets and receivables as well as all noncurrent debt and obligations. The effect of inter-fund activity has been eliminated from the government-wide financial statements.

The government-wide statement of activities reports both the gross and net cost of each of the District's functions. The net costs, by function, are also supported by general revenues, other revenue, etc. The statement of activities reduces gross expenses by related program revenues, operating and capital grants. Program revenues must be directly associated with the function. Operating grants include operating-specific and discretionary (either operating or capital) grants while the capital grants column reflect capital-specific grants.

This government-wide focus is more on the ability to sustain the District as an entity and the change in the District's net position resulting from the current year's activities.

The accounts of the District are organized on the basis of funds, each of which is considered to be a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund balance/net position, revenues and expenditures (expenses). The various funds are summarized by type in the basic financial statements. The following fund types are used by the District:

General Fund - The General Fund is established to account for all financial transactions not properly accounted for in another fund.

Water and Sewer Fund - The Water and Sewer Fund is a proprietary fund established to account for operations that are to be financed and operated in a manner similar to private business enterprises. The costs of providing services to customers are to be recovered primarily through user charges.

20

Note 2 - Summary of Significant Accounting Policies (continued)

Measurement focus, basis of accounting, and presentation: Basis of accounting refers to the point at which revenues or expenditures/expenses are recognized in the accounts and reported in the basic financial statements. It relates to the timing of the measurements made regardless of the measurement focus applied. Governmental funds use the current financial resources measurement focus and the government-wide statements use the economic resources measurement focus.

Governmental activity in the government-wide financial statements is presented on the accrual basis of accounting. Revenues are recognized when earned and expenses are recognized when incurred.

The governmental fund is accounted for using the modified accrual basis of accounting. Revenues are recognized when they become measurable and available for use. "Measurable" means the amount of the transaction can be determined and "available" means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. The District considers revenues available if they are collected within sixty days after year end. Expenditures are generally recognized when the liability is incurred, except that interest payable on debt is recognized only when due.

The Proprietary Fund uses the accrual basis of accounting. Revenue is recognized when earned and expenses are recognized when incurred.

Budgets and budgetary accounting: The District's annual budgets are adopted for the General Fund and Water and Sewer Fund and approved by the Board of Supervisors. The budget amounts presented in the accompanying basic financial statements are as originally adopted by the District's Board of Supervisors. Any amendments to the budget are reflected in the amended budget.

The General Fund budget is prepared on a basis consistent with generally accepted accounting principles (GAAP). This budget is a financial plan approved in the manner authorized by law, but  not subject to appropriation. The General Fund expenditures exceeded appropriations by $ 28,032. These over-expenditures were funded by other categories and/or appropriate fund balance, where applicable.
Encumbrances: The District does not utilize encumbrance accounting.

Cash equivalents: For purposes of the statement of cash flows, the Water and Sewer Fund considers all highly liquid investments (including restricted assets) with a maturity of three months or less when purchased to be cash equivalents.

Investments: Investments are stated at their fair value, which is based on quoted market prices. Unrealized gains and losses in fair value are recognized. Certain investments are stated at amortized cost if they have a remaining maturity of one year or less when purchased.

Accounts receivable: Accounts receivable reflected in the Water and Sewer Fund consist  of charges to customers for service including sewer revenues on services which have been rendered whether billed or not. No allowance for doubtful accounts is considered necessary.

Prepaid items: Certain payments reflect costs applicable to a future accounting period and are recorded as prepaid items in both the government-wide and fund financial statements.

21

Note 2 - Summary of Significant Accounting Policies (continued)
Capital assets: Capital assets, which include land, buildings, infrastructure, machinery and equipment and construction-in-progress, are reported in the governmental or business-type activities columns in the government-wide financial statements. All capital assets are valued at historical cost or estimated cost when actual historical cost is not available. Donated capital assets are valued at their estimated fair value on the date donated. The District defines capital assets as assets with an initial individual cost of more than $ 5,000 and an estimated useful life in excess of one year. Depreciation on all capital assets is charged to operations using the straight-line method over the assets’ estimated service lives, ranging from 5 to 40 years.

The costs of normal maintenance and repairs that do not add to the value of the capital asset or materially extend its life are not capitalized.

Due to/from other funds: Short-term inter-fund advances, when applicable, are recorded by the advancing fund as a receivable with a corresponding payable recorded by the receiving fund. Repayments reduce the corresponding receivable and payable. Inter-fund balances are eliminated in the government-wide financial statements.

Deferred outflows/inflows of resources: In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This  separate  financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. The District has one item that qualifies for reporting in this category. It is a deferred charge on refunding reporting in the proprietary fund and government wide statement of net position. A deferred charge on refunding results from the difference in carrying value of refunded debt and its reacquisition price. The amount is deferred and amortized over the shorter of the life of the refunded or refunding debt.

In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The District does not have any items that qualify for reporting in this category.

Net position: Net position is classified in three categories. The general meaning of each is as follows:

Net investment in capital assets - consists of capital assets including restricted capital assets, net of accumulated depreciation and reduced by the outstanding balances of any bonds or other borrowings that are attributable to the acquisition, construction or improvement of those assets.

Restricted - consists of net position with constraints placed on their use either by 1) external groups such as creditors, grantors, contributors, or laws or regulations of other governments, or 2) law through constitutional provisions or enabling legislation.

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

Fund balance: The District previously adopted GASB Statement No. 54, Fund Balance Reporting  and Governmental Fund Type Definitions. This statement requires that governmental fund financial statements present fund balances based on classifications that comprise a hierarchy that is based primarily on the extent to which the District is bound to honor constraints on the specific purposes for which amounts in the respective governmental funds can be spent. The classifications used in the governmental fund financial statements are as follows:
22

Note 2 - Summary of Significant Accounting Policies (continued)

Nonspendable: This classification includes amounts that cannot be spent because they are either (a) not in spendable form or (b) are legally or contractually required to be maintained intact.

Restricted: This classification includes amounts for which constraints have been placed on the use of the resources either (a) externally imposed by creditors (such as through a debt covenant), grantors, contributors, or laws or regulations of other governments, or (b) imposed by law through constitutional provisions or enabling legislation. Debt service resources are to be used for future servicing of the revenue note and are restricted through debt covenants.

Committed: This classification includes amounts that can be used only for specific purposes pursuant to constraints imposed by formal action of the District Board of Supervisors (the “Board”). These amounts cannot be used for any other purpose unless the Board removes or changes the specified use by taking the same type of action (ordinance or resolution) that was employed when the funds were initially committed. This classification also includes contractual obligations to the extent that existing resources have been specifically committed for use in satisfying those contractual requirements.

Assigned: This classification includes amounts that are constrained by the District’s intent to be used for a specific purpose but are neither restricted nor committed. This intent can be expressed by the Board or through the Board delegating this responsibility to the District manager through the budgetary process. This classification also includes the remaining positive fund balance for all governmental funds except for the General Fund.

Unassigned: This classification includes the residual fund balance for the General Fund.

When the District has expenditures for which committed, assigned or unassigned fund balance is available, the District would consider committed funds to be spent first, then assigned funds and lastly unassigned funds.

Property tax calendar (assessments): Property tax assessments are validated with the Broward County Property Appraiser and collected by the Broward County Tax Collector. The key dates in the property tax cycle are as follows:
Preceding Fiscal Year:

Enforceable lien date	January 1 Tax roll validated		July 1
Taxes levied	July 15
Current Fiscal Year:
Beginning of fiscal year for which
taxes have been levied		October 1 Tax bills rendered	November 1 Tax due date			March 31
Delinquent tax lien	April 30
Tax certificates sold	June 1

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Note 2 - Summary of Significant Accounting Policies (continued)

Use of estimates: The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

Date of management review: Subsequent events were evaluated by management through  January 11, 2019, which is the date the financial statements were available for issuance.

Note 3 - Deposits and Investments

Deposits: The District’s deposits must be placed with banks and savings and loans which are qualified as public depositories prior to receipt of public monies under Chapter 280, Florida Statutes. These deposits are insured by the FDIC up to $ 250,000. Monies deposited in amounts greater than the insurance coverage are secured by the banks pledging securities with the State Treasurer in the collateral pool. At year end, the carrying amount of the District’s bank deposits was $ 2,562,043 and the bank balance was $ 3,030,968. In addition, the District had $ 10,500 in petty cash.

Investments: The investment of funds is authorized by  Florida Statutes, which allows the District  to invest in the Local Government Surplus Funds Trust or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperation Act, SEC registered money market funds with the highest credit quality rating, interest-bearing time deposits or savings accounts in qualified public depositories and direct obligations of the United States Treasury. Certain investments of the enterprise fund are governed by Bond Indentures.
Investments as of September 30, 2018 were as follows:
Investments Measured at Amortized
        Cost	 Maturity     

Money Market mutual funds
State Board of Administration:	$	14,304,806	N/A	
Florida Prime	4,813,876	33 days	
Florida Class	4,809,632	50 days	
Florida Fit	3,238,085	121 days	
Certificates of Deposit	 	257,486	10/1/2018	
	$ 27,423,885		

These deposits and investments are reflected in the accompanying statement of net position as cash and cash equivalents of $ 16,877,349 and investments of $ 13,119,079.

Credit risk: Florida Statutes require the money market mutual funds held by the District to have  the highest credit quality rating from a nationally recognized rating agency. The State Board of Administration funds held by the District are rated AAAm and AAAf/S1+ by Standard and Poor's.

Interest rate risk: Florida Statutes state that the investment portfolio be structured in such a manner as to provide sufficient liquidity to pay obligations as they come due. The District’s investments are not subject to interest rate risk.
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Note 3 - Deposits and Investments (continued)

Custodial credit risk: For an investment, custodial credit risk is the risk that, in the event of the failure of the counterparty, the District will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. None of the District’s investments are subject to custodial credit risk.

Restricted cash and cash equivalents: The proprietary fund maintains cash and cash equivalents restricted for the following purposes:

Future debt service	$	1,149,356 Renewal and replacement of
capital assets	 	3,776,614

Total restricted cash
and cash equivalents	$ 	4,925,970

Note 4 - Capital Assets
The following is a schedule of changes in capital assets during the year ended September 30, 2018:

	Balance,				Balance,	
	October 1,
 	2017		
 	Additions		
     Deletions		
     Transfers		September 30,
 	2018		
Governmental Activities:						
Capital assets, not being depreciated:						
Construction in progress	$	62,540	$	42,841	$	-	$	(73,017)	$	32,364	
Land	 	553,200 	 	-		 	-		 	-		 	553,200 	
Total capital assets,						
not being depreciated	 	615,740 	 	42,841 	 	-		 	(73,017)	 	585,564 	
Capital assets, being depreciated:						
Infrastructure	12,890,273	5,890	-	73,017	12,969,180	
Machinery and equipment	 	755,987 	 	96,300 	 	6,574 	 	-		 	845,713 	
Total capital assets, being depreciated	     13,646,260 	 	102,190 	 	6,574 	 	73,017 	     13,814,893 	
Less accumulated depreciation for:						
Infrastructure	6,345,933	310,033	-	-	6,655,966	
Machinery and equipment	 	673,849 	 	23,196 	 	6,574 	 	-		 	690,471 	
Total accumulated depreciation	 	7,019,782 	 	333,229 	 	6,574 	 	-		 	7,346,437 	
Total capital assets, being						
depreciated, net	 	6,626,478 	 	(231,039)	 	-		 	73,017 	 	6,468,456 	
Governmental activities						
capital assets, net	$ 	7,242,218 	$ 	(188,198)	$ 	-		$ 	-		$ 	7,054,020 	

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Note 4 - Capital Assets (continued)

Balance,	Balance,
October 1,	September 30,
 	2017		 	Additions		 Deletions		 Transfers		 	2018	
Business-Type Activities:
Capital assets, not being depreciated:		
Construction in progress	$	820,102	$	3,346,554	$	-	$	(1,632,214)	$	2,534,442	
Easement	394,998	-	-	-	394,998	
Land	 	361,739 	 	-		 	-		 	-		 	361,739 	

Total capital assets,						
not being depreciated	 	1,576,839 	 	3,346,554 	 	-		 	(1,632,214)	 	3,291,179 	
Capital assets, being depreciated:						
Infrastructure	128,223,728	454,038	-	1,632,214	130,309,980	
Buildings	1,615,917	-	-	-	1,615,917	
Machinery and equipment	 	3,872,754 	 	178,068 	 	55,228 	 	-		 	3,995,594 	
Total capital assets, being depreciated	   133,712,399 	 	632,106 	 	55,228 	 	1,632,214 	   135,921,491 	
Less accumulated depreciation for:						
Infrastructure	75,065,340	4,052,664	-	-	79,118,004	
Buildings	1,448,509	20,415	-	-	1,468,924	
Machinery and equipment	 	2,323,086 	 	309,684 	 	52,280 	 	-		 	2,580,490 	
Total accumulated depreciation	     78,836,935 	 	4,382,763 	 	52,280 	 	-		     83,167,418 	
Total capital assets, being						
depreciated, net	     54,875,464 	 	(3,750,657)	 	2,948 	 	1,632,214 	     52,754,073 	
Business-type activities						
capital assets, net	$ 56,452,303 	$ 	(404,103)	$ 	2,948 	$ 	-		$ 56,045,252 	

Provision for depreciation was charged to functions as follows:

Total provision for depreciation -
governmental activities	$ 	333,229	
Total provision for depreciation - business-type activities	
$ 	4,382,763 	

Note 5 - Commitments

The District has various ongoing construction contracts. As of September 30, 2018, commitments on uncompleted construction contracts totaled $ 4,075,715 and $ 212,988 related to debris removal and other commitments.

Note 6 - Debt
Summary of debt of business-type activities:
Debt at September 30, 2018 included the following:

$ 42,830,000 Series 2016 Water and Sewer Refunding Revenue Bonds, due in annual installments through June 2031, at which time a balloon payment of $ 17,530,000 plus interest will be due;
interest is payable semi-annually at a fixed rate of 3.05%.	$ 40,210,000

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Note 6 - Debt (continued)

The following is a summary of the changes that occurred in the Water and Sewer Fund debt during the year ended September 30, 2018:

Balance,	Balance,	Due
October 1,	Provision for	September 30,	Within
 	2017		 Additions	 Deletions	 Amortization	 	2018		 One Year  Series 2016 Bond   $   41,755,000     $ 		-	$      1,545,000     $ 	122,521      $     40,210,000      $     1,595,000 
$    41,755,000     $ 	-	$      1,545,000     $ 	122,521      $     40,210,000      $     1,595,000 

Summary of significant bond terms of business-type activities:

The Bonds are payable from the net revenues of the water and sewer system of the District. The District covenants to maintain utility rates which will be sufficient to pay its operating expenses and 110% of the annual required principal and interest on the Bonds. The Bondholder requires the District to maintain deposits with a minimum required balance of
$ 3,000,000. The Series 2016 Bonds maturing after June 1, 2026 are subject to redemption prior to maturity at the option of the District. The Series 2016 Bonds maturing through June 1, 2031 are subject to mandatory sinking fund redemption as outlined in the Bond Indenture. In addition, the Bonds established a Renewal and Replacement Fund as discussed in Note 7.
The annual debt service requirements are as follows:

Year Ending
   September 30, 	 	Principal		 	Interest		 	Total		
2019	$	1,595,000	$	1,226,406	$	2,821,406	
2020	1,640,000	1,177,756	2,817,756	
2021	1,695,000	1,127,736	2,822,736	
2022	1,745,000	1,076,040	2,821,040	
2023	1,795,000	1,022,818	2,817,818	
2024-2028	9,840,000	4,258,258	14,098,258	
2029-2031	 	21,900,000	 	1,804,988	 	23,704,988	
	$ 	40,210,000	$ 	11,694,002	$ 	51,904,002	

Note 7 - Restricted Net Position				

Proprietary Fund: The 2016 Series Bonds established a Renewal and Replacement Account to be used for the purpose of paying the costs of nonrecurring maintenance expenditures, extensions, improvements or additions to, or the replacement of the water and sewer system. The minimum required balance for the Renewal and Replacement Account is $ 1,000,000. The balance in the Renewal and Replacement Account at September 30, 2018 was $ 3,776,614 which is reflected as restricted net position in the accompanying statement of net position for the proprietary fund.

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Note 8 - Compensated Absences Payable

Employees of the District accumulate unused vacation time up to a specified number of hours depending on the employee's length of employment. Accumulated vacation time can be redeemed in cash at retirement. The accumulated liability for the unused compensated absences at September 30, 2018 of the General Fund is considered to be payable from future resources and, accordingly, is only recorded in the governmental activities column of the statement of net position.
The following is a schedule of the changes in compensated absences of the governmental activities:

Balance,
October 1,	Net
Increase	Balance,
September 30,	Due
Within	
 	2017		   (Decrease) 	 	2018		 	One Year		
$ 	44,068 	$ 	4,421 	$ 	48,489	$ 	19,623	
$ 	44,068 	$ 	4,421 	$ 	48,489	$ 	19,623	
 	 	 	
The following is a schedule of the changes in compensated absences of the Proprietary Fund:

Balance,
October 1,	Net
Increase	Balance,
September 30,	Due
Within	
 	2017		   (Decrease) 	 	2018		 	One Year		
$ 	246,297 	$ 	(9,901)	$ 	236,396	$ 	120,281	
$ 	246,297 	$ 	(9,901)	$ 	236,396	$ 	120,281	

Note 9 - Retirement Plan

The District has a defined contribution pension plan qualified under Sections 401(a), 403(a), and 501(a) of the Internal Revenue Code. The Plan is administered by independent trustees. All employees who meet the three consecutive months of employment are qualified to participate. All contributions to the plan are fully funded through employer contributions. Total salaries for the year were $ 3,499,026. Total salaries of qualified participants were $ 3,339,942. Each participant’s non-forfeitable percentage of his employer’s contribution account relating to contributions up to 6% of compensation increases (vests) at 20% for each year of plan participation. The remainder of the employer’s contribution account for contributions in excess of 6% of compensation, increases (vests) immediately.

The District has a deferred compensation plan qualified under Section 457(b) of the Internal Revenue code. The Plan is administered by an independent trustee. All full time employees who meet the three consecutive months of employment and are of 18 years of age are qualified to participate. All contributions to the plan are fully funded through employee payroll deduction. Total salaries for the year were $ 3,499,026. Total salaries of qualified participants were
$ 3,339,942.

Employer contributions for the year, less forfeitures from terminated employees, totaled $ 410,168 and are included in personal services of the General and Water and Sewer Funds.

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Note 10 - Post-Employment Benefits
Plan Description

The District provides post-employment health insurance benefits, also known as other postemployment benefits (“OPEB”) to its retired employees through a single-employer plan administered by the District. Pursuant to the provisions of Section 112.0801, Florida Statutes, former employees who retire from the District or its major component unit and eligible dependents may continue to participate in the District’s fully-insured benefit plan for medical insurance coverage. The District subsidizes the premium rates paid by retirees by allowing them to participate in the plan at reduced or blended group (implicitly subsidized) premium rates for both active and retired employees. These rates provide an implicit subsidy for retirees because, on an actuarial basis, their current and future claims are expected to result in higher costs to the plan on average than those of active employees. The benefits provided under this defined benefit plan are provided until the retiree’s attainment of age 65 (or until such time at which retiree discontinues coverage under the District sponsored plans, if earlier). There are no plan assets accumulated in a trust that meets the criteria in paragraph 4 of GASB Statements No. 75 and as a result, there is no separate financial report issued.

As of the September 30, 2017 actuarial valuation, there were 59 active plan members and no inactive members currently receiving benefits or entitled to but not yet receiving benefits.
Funding Policy

Currently, the District’s Other Post-Employment Benefits are unfunded. That is, the District has not determined if a separate Trust Fund or equivalent arrangement will be established into which the District would make contributions to advance-fund the obligation. Current and future retirees will be required to pay 100% of the blended premium to continue coverage under the District’s group health insurance program.
Methods and Assumptions

Projections of benefits for financial reporting purposes are based on the substantive plan (the plan as understood by the employer and plan members) and include the types of benefits provided at the time of each Alternative Measurement Method (“AMM”) calculation and the historical pattern of sharing of benefit costs between the employer and plan members to that point. The methods and assumptions used include techniques that are designed to reduce the effects of short-term volatility in actuarial accrued liabilities and the actuarial value of assets, consistent with the long-term perspective of the calculations. As authorized by GASB Statement No. 75, the AMM allows the employer to use simplifications of certain assumptions in measuring the costs and liabilities.
The following simplifying assumptions were made:
Actuarial cost method - Entry Age Normal Inflation rate - 2.75%
Discount rate - For plans that do not have formal assets, the discount rate should equal the tax- exempt municipal bond rate based on an index of the 20-year general obligation bonds with an average AA credit rating as of the measurement date. For the purpose of this AMM calculation, the municipal bond rate is 3.50%.

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Note 10 - Post-Employment Benefits (continued)
Salary increases - 5.00%

Retirement age for active employees ‐ Earlier of age 62 with at least 6 years of service, or at least 30 years of service at any age; participants who have attained such age as of the valuation date are assumed to retire one year after the valuation date.

Active Member Marital Status - Assumption of marital status for active employees has been incorporated in the acceptance probability for spousal coverage. Using this approach, the percentage of future retired plan members taking spousal coverage was assumed at 0%. For active employees, spouses’ genders were assumed to be opposite to the members’ genders and females were assumed 3 years younger than their spouses. Covered spouse data were collected for current retired plan members as of the valuation date and were assumed to remain unchanged until the assumed death of the spouses.

Mortality - Life expectancies were based on the RP-2000 Generational Combined Healthy Participant mortality tables, projected from the year 2000 using Projection Scale AA.

Healthcare Cost Trend Rates - 7.00% for the fiscal year beginning 2018, 6.75% for fiscal year beginning 2019 and then gradually decreasing to an ultimate trend rate of 4.25%.

Turnover - Non-group-specific age-based turnover rates derived from the withdrawal assumption used in the July 1, 2017 actuarial valuation of the Florida Retirement System for Regular Class members were used as the basis for assigning active members a probability of remaining employed until the assumed retirement age and for developing an expected future working lifetime assumption for purposes of allocating to periods the present value of total benefits to be paid.

Health insurance premiums - Health insurance premiums for retirees in effect at October 1, 2017 were used as the basis for calculation of the present value of total benefits to be paid.

Roll Forward Disclosure - Since the measurement date and the valuation date are the same, no update procedures were used to roll forward the total OPEB liability from the September 30, 2017 valuation date to the September 30, 2017 measurement date.

Assumption Changes - The discount rate was changed from 3.10% as of the beginning of the measurement period to 3.50% as of September 30, 2017. This change decreased the Total OPEB Liability.

Sensitivity of Net OPEB Liability to Changes in the Discount Rate: The following presents the plan’s total OPEB liability, calculated using a discount rate of 3.50%, as well as what the plan’s total OPEB liability would be if it were calculated using a discount rate that is one percent lower or one percent higher:

Current Discount Rate
1% Decrease	Assumption	1% Increase
 	2.50%		 	3.50%		 	4.50%	

Net OPEB Liability	$ 	124,806	$ 	115,828	$ 	106,412

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Note 10 - Post-Employment Benefits (continued)

	Current		
	Healthcare		
	Cost Trend		

1% Decrease	Rate
 Assumption	 1% Increase	
$ 	101,107 	$ 	115,828	$ 	133,508	

Sensitivity of Net OPEB Liability to Changes in the Healthcare Cost Trends Rate: The following presents the plan’s total OPEB liability, calculated using the assumed trend rates as well as what the plan’s total OPEB liability would be if it were calculated using a trend rate that is one percent lower or one percent higher:

Net OPEB Liability

Note 11 - Risk Management

The District is exposed to various risks of losses related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees, and natural disasters. The District carries commercial insurance to handle these various risks of losses.

Claims, expenditures, and liabilities would have been reported if it were probable that a loss in excess of policy limits had occurred and the amount of that loss could be reasonably estimated.

Note 12 - Restatement of Beginning Net Position

During the year ended September 30, 2018, the District adopted the provisions of GASB Statement No. 75, Accounting and Financial Reporting for Post‐Employment Benefits other than Pensions. This statement aims to improve the decision-usefulness of information in employer and governmental non-employer contributing entity financial reports and enhance its value for assessing accountability and inter-period equity by requiring recognition of the entire other post- employment benefit asset or liability and a more comprehensive measure of other post- employment benefit expense. The implementation of the above statement required the District to make a prior period adjustment. As a result, the beginning net position of the governmental and business-type activities was increased by $ 26,522 and $ 165,264, respectively.

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REQUIRED SUPPLEMENTAL INFORMATION

Coral Springs Improvement District Required Supplementary Information
Schedule of Changes in the Net OPEB Liability and Related Ratios Other Post-Employment Benefits (OPEB) Plan
(Unaudited)	

	2017	
Total OPEB liability		
Service cost	$	11,663	
Interest on the total OPEB liability	3,592	
Changes in assumption and other inputs	 	(3,641)	
Net change in total OPEB liability	11,614	
Total OPEB liability - beginning	 	104,214	
Total OPEB liability - ending	$ 	115,828	
Covered-employee payroll *	$	3,438,220	
District's net OPEB liability as percentage of		
covered-employee payroll	3.37%	

Note: This schedule is intended to present information for ten years. However, until a full ten‐year trend is compiled, the OPEB plan will present information for those years for which the information is available.
* Covered payroll is for the calendar year period used for the actuarial valuation.

32

Coral Springs Improvement District Required Supplementary Information Schedule of District Contributions
Other Post-Employment Benefits (OPEB) Plan
(Unaudited)	

The District does not currently contribute to the OPEB Plan and therefore there is no funding schedule.

33

OTHER FINANCIAL INFORMATION

Coral Springs Improvement District
Schedule of Operating Expenses by Department - Proprietary Fund
For the Year Ended September 30, 2018	

Water and
  Sewer Fund

Administrative Operations:
Personal services	$	1,341,986
Materials, supplies and services	495,680
Provision for depreciation	 	24,895 

Total administrative operations	 	1,862,561

Plant Operations:
Personal services	2,051,356
Materials, supplies and services	1,890,930
Provision for depreciation	 	3,480,908

Total plant operations	 	7,423,194 

Field Operations:
Personal services	1,001,786
Materials, supplies and services	527,511
Provision for depreciation	 	876,960

Total field operations	 	2,406,257 

Total operating expenses	$      11,692,012 

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OTHER REPORTS OF INDEPENDENT AUDITORS

INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

The Board of Supervisors
Coral Springs Improvement District Coral Springs, 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, the business-type activities, and each major fund of Coral Springs Improvement District (the “District”), as of and for the year ended September 30, 2018, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our report thereon dated January 11, 2019.
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 of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

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

35

Coral Springs Improvement District

Compliance and Other Matters

As part of obtaining reasonable assurance about whether the District's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

KEEFE McCULLOUGH

Fort Lauderdale, Florida January 11, 2019

36

INDEPENDENT AUDITOR’S REPORT TO DISTRICT MANAGEMENT

The Board of Supervisors
Coral Springs Improvement District Coral Springs, Florida
Report on the Financial Statements

We have audited the financial statements of Coral Springs Improvement District (the "District"), as of and for the year ended September 30, 2018, and have issued our report thereon dated January 11, 2019.
Auditor’s Responsibility

We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States; and Chapter 10.550, Rules of Auditor General.
Other Reporting Requirements

We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in accordance with Government Auditing Standards and Independent Auditor’s Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated January 11, 2019, should be considered in conjunction with this management letter.
Prior Audit Findings

Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. There were no findings and recommendations made in the preceding annual financial audit report.
Official Title and Legal Authority

Section 10.554(1)(i)4., Rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in this management letter, unless disclosed in the notes to the financial statements. Coral Springs Improvement District was established under the laws of the State of Florida in Chapter 70-617, as amended. The District does not have any component units.

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37

Financial Condition and Management

Section 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether or not the District has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify the specific condition(s) met. In connection with our audit, we determined that the District did not meet any of the conditions described in Section 218.503(1), Florida Statutes.

Pursuant to Sections 10.554(1)(i)5.b. and 10.556(8), Rules of the Auditor General, we applied financial condition assessment procedures for the District. It is management’s responsibility to monitor the District’s financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.

Section 10.554(1)(i)2., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations.
Monthly Financial Statements

Section 10.554(1)(i)6.a and 10.556(9), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether or not the District provided monthly financial statement(s) to its governing board and made such monthly statement(s) available for public access on its Web site. In connection with our audit, we determined that the District provided monthly financial statement(s) to its governing board and made such monthly statement(s) available for public access on its Web site.
Transparency

Section 10.554(1)(i)6.b. and 10.556(9), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether the District provided a link on its Web site to the Florida Department of Financial Service’s Web site to view the District’s annual financial report submitted to the Department. In connection with our audit, we determined that the District provided a link on its Web site to the Florida Department of Financial Service’s Web site.

Section 10.554(1)(i)6.c. and 10.556(9), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether the District posted its tentative and final budgets on its Web site. In connection with our audit, we determined that the District posted its tentative and final budgets on its Web site.
Additional Matters

Section 10.554(1)(i)3., Rules of the Auditor General, requires us to communicate noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but warrants the attention of those charged with governance. In connection with our audit, we did not have any such findings.

38

Purpose of this Letter

Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, the Board of Supervisors, and applicable management, and is not intended to be and should not be used by anyone other than these specified parties.

KEEFE McCULLOUGH

Fort Lauderdale, Florida January 11, 2019

39

INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH SECTION 218.415, FLORIDA STATUTES

To the Board of Supervisors,
Coral Springs Improvement District Coral Springs, Florida

We have examined Coral Springs Improvement District (the “District”) compliance with the requirements of Section 218.415, Florida Statutes, Local Government Investment Policies, during the year ended September 30, 2018. Management is responsible for the District’s compliance with the specific requirements. Our responsibility is to express an opinion on the District’s compliance with the specific requirements based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced above. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion.

Our examination does not provide a legal determination on the District’s compliance with the specified requirements.

In our opinion, the District complied, in all material respects, with the aforementioned requirements for the year ended September 30, 2018.

This report is intended solely for the information and use of management and the State of Florida Auditor General and is not intended to be and should not be used by anyone other than these specified parties.

KEEFE McCULLOUGH

Fort Lauderdale, Florida January 11, 2019

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

40

Fifth Order of Business

CORAL SPRINGS IMPROVEMENT DISTRICT
FINANCIAL REPORTING – MEETING JANUARY 28, 2019

CORAL SPRINGS IMPROVEMENT DISTRICT

FINANCIAL REPORTING FOR DECEMBER 2018

JANUARY 28, 2018

Board of Supervisors Meeting

CORAL SPRINGS IMPROVEMENT DISTRICT	
BALANCE SHEET	
All Fund Types and Account Groups	

DECEMBER 31, 2018

DESCRIPTION	GENERAL	WATER & SEWER
FUND	GENERAL
FIXED ASSETS	TOTALS	
	FUND				

ASSETS

Cash & Cash Equivalents	
Checking Accounts	
Cash on Hand	
Money Market Accounts	
Investments	
Restricted Investments	
Accounts Receivable	
Unbilled Utility Revenues Receivable	
Due from Other Funds	
Prepaid Expenses	
Deferred Outflow-2007 Series	
Land	
Easements	
Meters in Field (Net)	
Machinery & Equipment (Net)	
Imp. Other than Bldgs. (Net)	
Buildings (Net)	
Construction in Progress	

	
$	506,301	
-	
2,134,730	
4,751,707	
-	
-	
-	
21,175	
19,827	
-	
-	
-	
-	
-	
-	
-	
-	

	
1,217,882	
500	
7,273,773	
9,588,362	
4,887,511	
623,151	
767,049	
-	
187,765	
1,592,775	
361,739	
394,998	
1,051,699	
363,405	
51,191,976	
146,993	
2,398,780	

	
$	-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
553,200	
-	
-	
155,242	
6,242,174	
-	
-	

	
$	1,724,183	
500	
9,408,503	
14,340,069	
4,887,511	
623,151	
767,049	
21,175	
207,592	
1,592,775	
914,939	
394,998	
1,051,699	
518,647	
57,434,150	
146,993	
2,398,780	

TOTAL ASSETS	$	7,433,740	$	82,048,358	$	6,950,616	$	96,432,714	

Page #1

CORAL SPRINGS IMPROVEMENT DISTRICT	
BALANCE SHEET	
All Fund Types and Account Groups	

DECEMBER 31, 2018

DESCRIPTION	GENERAL	WATER & SEWER
FUND	GENERAL
FIXED ASSETS	TOTALS	
	FUND				

LIABILITIES

Accounts Payable	
Contracts Payable	
Retainage Payable	
Accrued Int Payable-2016 Series	
Accrued Wages Payable	
Accrued Vac/Sick Time Payable	
Pension Payable	
Utility Tax Payable	
Payroll Taxes Payable	
Deposits	
Deferred Revenues	
Due to Other Funds	
Net OPEB Obligation	
Bonds Payable-2016 Series	

$	9,526	
-	
-	
-	
24,590	
-	
-	
-	
-	
45,000	
-	
-	
-	
-	

$	293,700	
-	
-	
102,200	
114,739	
236,396	
-	
50,876	
	
558,910	
-	
21,738	
99,348	
40,210,000	

$	-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	

$	303,226	
-	
-	
102,200	
139,329	
236,396	
-	
50,876	
-	
603,910	
-	
21,738	
99,348	
40,210,000	

TOTAL LIABILITIES	$	79,116	$	41,687,907	$	-	$	41,767,023	

FUND BALANCE / NET POSITION

Fund Balance:	
Unspendable	
Assigned	
Unassigned	
Net Position	
Investment in GF	

	
19,827	
3,584,166	
3,750,631	
-	
-	

	

-	
40,360,451	
-	

	
-	
-	
-	
-	
6,950,616	

	
19,827	
3,584,166	
3,750,631	
40,360,451	
6,950,616	

TOTAL FUND BALANCE/ NET ASSETS	$	7,354,624	$	40,360,451	$	6,950,616	$	54,665,691	

TOTAL LIABILITIES & FUND BALANCE	$	7,433,740	$	82,048,358	$	6,950,616	$	96,432,714	

Page #2

CORAL SPRINGS IMPROVEMENT DISTRICT	
GENERAL FUND	
Statement of Revenues, Expenditures and Change in Fund Balance	
For the Period Ending December 31, 2018	

ADOPTED	PRORATED BUDGET
THRU 12/31/2018	ACTUAL 3 MONTHS
ENDING 12/31/2018	VARIANCE
FAVORABLE (UNFAVORABLE)	
BUDGET				
FY 2018-2019				

REVENUES

Assessments (Net)	
Permit Review Fees	
Interest Income	
Shared Personnel Revenue	
Miscellaneous Revenue	
Carry Forward Assigned Funds	

$	3,849,956	
1,000	
20,000	
33,896	
-	
92,885	

$	3,042,030	
1,000	
25,460	
8,471	
-	
-	

$	3,042,030	
1,000	
25,460	
8,471	
-	
-	

$	-	
-	
-	
-	
-	
-	

TOTAL REVENUES	

$	3,997,737	$	3,076,961	$	3,076,961	$	-	

Supervisor Fees	
Salaries/Wages	
Special Pay	
FICA Taxes	
Pension Expense	
Health Insurance	
Workers Comp. Ins.	
Engineering Fees	
Legal Fees	
Special Consulting Services	
Annual Audit	
Actuarial Computation-OPEB	
Management Fees	
Telephone Expense	
Postage	
Printing & Binding	
Administrative Building Cost	
Insurance	
Legal Advertising	
Contingencies/Other Current Charges	
Paver Incentive Program	
Computer Expense/Technology	
Digital Record Management	
Office Supplies	
Dues, Subscriptions, etal.	
Promotional Expenses	
Capital Purchases	

$	7,200	
133,908	
238	
10,796	
16,069	
54,611	
379	
30,000	
60,000	
100,000	
10,500	
2,772	
57,313	
3,334	
668	
1,260	
12,000	
1,179	
2,000	
1,000	
12,500	
29,400	
1,000	
7,125	
7,800	
8,400	
-	

$	1,800	
37,016	
-	
2,973	
4,438	
13,653	
95	
7,500	
15,000	
25,000	
8,000	
-	
14,329	
834	
167	
315	
3,000	
295	
500	
250	
3,125	
7,350	
250	
1,781	
175	
-	
-	

$	1,800	
37,016	
-	
2,973	
4,438	
8,130	
135	
3,456	
22,459	
11,663	
8,000	
-	
14,329	
554	
108	
210	
2,000	
204	
115	
147	
-	
2,500	
-	
1,388	
175	
-	
-	

$	-	
-	
-	
-	
-	
5,523	
(40)	
4,044	
(7,459)	
13,337	
-	
-	
-	
280	
59	
105	
1,000	
91	
385	
103	
3,125	
4,850	
250	
393	
-	
-	
-	

EXPENDITURES ADMINISTRATIVE

TOTAL ADMINISTRATIVE	

$	571,452	$	147,846	$	121,800	$	26,046	

Page #3

FIELD OPERATIONS

CORAL SPRINGS IMPROVEMENT DISTRICT GENERAL FUND
Statement of Revenues, Expenditures and Change in Fund Balance
For the Period Ending December 31, 2018

ADOPTED BUDGET
FY 2018-2019	PRORATED BUDGET
THRU 12/31/2018	ACTUAL 3 MONTHS
ENDING 12/31/2018	VARIANCE
FAVORABLE (UNFAVORABLE)	

Salaries and Wages	
Special Pay	
FICA Taxes	
Pension Expense	
Health Insurance	
Worker's Comp. Insurance	
Water Quality Testing	
Communications-Radios/Cellphones	
Electric	
Rentals & Leases	
Insurance	
R & M - General	
R & M - Culvert Inspection & Cleaning	
R & M - Canal Dredging & Maintenance	
R & M - Vegetation Management	
Operating Supplies - General	
Operating Supplies - Chemicals	
Operating Supplies - Uniform	
Operating Supplies - Motor Fuels	
Dues, Licenses, Schools	
Capital Outlay-Equipment	
Capital Improvements	

 
$	278,553	
813	
21,309	
33,426	
88,849	
15,433	
3,000	
1,872	
1,411	
-	
14,845	
54,010	
69,500	
25,000	
15,000	
3,825	
114,659	
1,823	
51,705	
3,752	
27,500	
1,000,000	

 
$	74,995	
-	
5,737	
8,999	
22,212	
3,858	
750	
468	
353	
-	
3,711	
13,503	
17,375	
6,250	
3,750	
956	
28,665	
456	
12,926	
938	
-	
281,535	

 
$	74,169	
-	
5,590	
8,788	
16,102	
3,824	
-	
182	
168	
-	
2,448	
3,699	
-	
-	
-	
676	
11,033	
237	
1,525	
390	
-	
281,535	

 
$	826	
-	
147	
211	
6,110	
34	
750	
286	
185	
-	
1,263	
9,804	
17,375	
6,250	
3,750	
280	
17,632	
219	
11,401	
548	
-	
-	

TOTAL FIELD	

$	1,826,285	$	487,437	$	410,366	$	77,071	

TOTAL EXPENDITURES	

$	2,397,737	$	635,283	$	532,166	$	103,117	

RESERVES

Reserved for 1st Qtr. Operating	
Reserved for Projects & Emergencies	
Storm Damages Reserves	

350,000	
250,000	
1,000,000	

87,500	
62,500	
250,000	

-

-

-

87,500	
62,500	
250,000	

TOTAL RESERVES	

$	1,600,000	$	400,000	$	-	$	400,000	

TOTAL EXPENDITURES & RESERVES	

$	3,997,737	$	1,035,283	$	532,166	$	503,117	

EXCESS REVENUES OVER (UNDER)
EXPENDITURES & RESERVES	

$	-		
$	2,544,795		

FUND BALANCE BEGINNING	

		$	4,809,829		

FUND BALANCE ENDING	

		$	7,354,624		

Page #4

REVENUES

CORAL SPRINGS IMPROVEMENT DISTRICT WATER & SEWER FUND

ADOPTED	PRORATED BUDGET	ACTUAL 3 MONTHS	VARIANCE
FAVORABLE (UNFAVORABLE)	
BUDGET	THRU	ENDING		
FY 2018-2019	12/31/2018	12/31/2018		

Statement of Revenues, Expenses and Change in Net Assets For the Period Ending December 31, 2018

Water Revenue	
Sewer Revenue	
Standby Revenue	
Processing Fees	
Lien Information Fees	
Delinquent Fees	
Contract Utility Billing Services	
Contract HR & Payroll Services	
Facility Connection Fees	
Meter Fees	
Line Connection Fees	
Interest Income-Restricted	
Interest Income-Operations	
Rent Revenue	
Technology Sharing Revenue	
Misc. Revenues	
Renewal & Replacement	
Carryforward Prior Yr. Fund Balance	

 
$	6,467,008	
5,852,977	
3,120	
12,000	
9,000	
290,000	
59,620	
12,902	
-	
-	
-	
-	
65,000	
63,304	
15,000	
12,000	
365,000	
4,372,639	

 
1,616,752	
1,463,244	
780	
3,000	
2,250	
72,500	
14,908	
3,227	
-	
-	
-	
-	
16,250	
15,826	
3,750	
6,008	
-	
1,504,668	

 
$	1,611,356		$	(5,396)	
1,435,429		(27,815)	
780		-	
4,220		1,220	
3,375		1,125	
78,500		6,000	
14,908		-	
3,227		-	
11,160		11,160	
4,892		4,892	
21,400		21,400	
25,601		25,601	
85,935		69,685	
21,133		5,307	
3,750		-	
6,008		-	
-		-	
1,504,668		-	

TOTAL REVENUES	

4,723,163

$

$	17,599,570

$	4,836,342	$	113,179	

Page #5

Salaries and Wages	
Special Pay	
FICA Taxes	
Pension Expense	
Health Insurance	
Workers Comp. Insurance	
Unemployment Compensation	
Engineering Fees	
Trustee/Other Debt Expenses	
Legal Fees	
Special Consulting Services	
Travel & Per Diem (Board)	
Annual Audit	
Actuarial Computation - OPEB	
Management Fees	
Telephone Expense	
Postage	
Printing & Binding	
Electric Expense	
Rentals and Leases	
Insurance	
Repair and Maintenance	
Legal Advertising	
Other Current Charges	
Merchant Fees	
Computer/Technology Expenses	
Employment Ads	
Toilet Rebate	
Office Supplies	
Dues, Licenses, Schools & Permits	
Promotional Expenses	
Capital Outlay	

$	1,002,793	
2,252	
76,713	
120,335	
199,390	
2,707	
4,000	
33,600	
10,740	
36,000	
90,570	
4,500	
12,000	
2,700	
85,973	
12,810	
36,200	
21,970	
12,000	
3,075	
15,288	
16,970	
13,800	
27,060	
68,700	
63,831	
18,840	
14,850	
4,000	
12,000	
18,310	
50,000	

$	269,983		$	248,676		$	21,307	
-		-		-	
20,654		17,857		2,797	
30,084		28,674		1,410	
49,848		42,662		7,186	
677		533		144	
1,000		-		1,000	
8,400		88		8,312	
9,159		9,159		-	
9,000		4,628		4,372	
25,662		24,990		672	
1,125		-		1,125	
12,000		12,000		-	
-		-		-	
21,531		21,531		-	
3,203		2,940		263	
9,050		7,529		1,521	
5,492		4,237		1,255	
3,000		2,683		317	
769		689		80	
3,822		-		3,822	
4,243		4,144		99	
3,450		445		3,005	
6,765		5,566		1,199	
17,175		16,533		642	
15,958		8,026		7,932	
4,710		880		3,830	
3,713		1,980		1,733	
1,000		859		141	
-		-		-	
4,715		4,715		-	
-		-		-	

EXPENSES ADMINISTRATIVE

CORAL SPRINGS IMPROVEMENT DISTRICT WATER & SEWER FUND

ADOPTED	PRORATED BUDGET	ACTUAL 3 MONTHS	VARIANCE
FAVORABLE (UNFAVORABLE)	
BUDGET	THRU	ENDING		
FY 2018-2019	12/31/2018	12/31/2018		

Statement of Revenues, Expenses and Change in Net Assets For the Period Ending December 31, 2018

Total Administrative	

 
74,164

$

472,024

$

546,188

$

2,093,977

$

Page #6

PLANT OPERATIONS 

CORAL SPRINGS IMPROVEMENT DISTRICT WATER & SEWER FUND

ADOPTED	PRORATED BUDGET	ACTUAL 3 MONTHS	VARIANCE
FAVORABLE (UNFAVORABLE)	
BUDGET	THRU	ENDING		
FY 2018-2019	12/31/2018	12/31/2018		

Statement of Revenues, Expenses and Change in Net Assets For the Period Ending December 31, 2018

Salaries and Wages	
Special Pay	
FICA Taxes	
Pension Expense	
Health Insurance	
Workers Comp. Insurance	
Water Quality Testing	
Telephone Expense	
Electric Expense	
Rentals and Leases	
Insurance	
Repair & Maint-General	
Repair & Maint-Filters for Water Plant	
Sludge Management - Sewer	
Office Supplies	
Operating Supplies - General	
Operating Supplies - Chemicals	
Uniforms	
Motor Fuels	
Dues, Licenses, Schools & Permits	
Capital Outlay	
Renewal & Replacement	

 
$	1,715,618	
2,702	
131,244	
203,124	
334,514	
59,877	
72,066	
9,864	
678,409	
13,900	
158,849	
694,656	
705,050	
150,000	
2,765	
95,675	
408,767	
9,255	
81,756	
71,212	
3,276,430	
365,000	

 
$	461,897	
-	
35,335	
54,687	
83,629	
14,969	
18,017	
2,466	
169,602	
3,475	
39,712	
173,664	
563,523	
37,500	
691	
23,919	
102,192	
2,314	
20,439	
3,346	
1,164,567	
5,850	

 
$	399,180		$	62,717	
-		-	
30,694		4,641	
45,026		9,661	
69,839		13,790	
15,387		(418)	
6,342		11,675	
1,520		946	
156,846		12,756	
-		3,475	
29,856		9,856	
114,988		58,676	
563,523		-	
29,829		7,671	
605		86	
10,616		13,303	
51,982		50,210	
1,371		943	
1,063		19,376	
3,346		-	
1,164,567		-	
5,850		-	

TOTAL PLANT OPERATIONS	

279,364

$

2,702,430

$

2,981,794

$

9,240,733

$

Page #7

FIELD OPERATIONS 

CORAL SPRINGS IMPROVEMENT DISTRICT WATER & SEWER FUND

ADOPTED	PRORATED BUDGET	ACTUAL 3 MONTHS	VARIANCE
FAVORABLE (UNFAVORABLE)	
BUDGET	THRU	ENDING		
FY 2018-2019	12/31/2018	12/31/2018		

Statement of Revenues, Expenses and Change in Net Assets For the Period Ending December 31, 2018

4,516,155

$

$	14,496,024

TOTAL OPERATING EXPENSES	

$	872,598	$	115,575	
		
$	4,047,052	$	469,103	

Salaries and Wages	
Special Pay	
FICA Taxes	
Pension Expense	
Health Insurance	
Workers Comp. Insurance	
Water Quality Testing	
Naturescape Irrigation Service	
Telephone Expense	
Electric Expense	
Rent Expense	
Rent Expense - SCADA	
Insurance	
Repairs and Maintenance	
R&M Vehicles	
R&M Generators	
R&M Lift Stations	
Meters	
Office Supplies	
Operating Supplies - General	
Uniforms	
Motor Fuels	
Dues, Licenses, Schools & Permits	
Capital Outlay	
Renewal & Replacement	

 
$	748,175	
1,459	
57,235	
89,780	
206,450	
34,864	
1,000	
4,679	
10,800	
114,735	
17,480	
56,040	
22,206	
97,468	
20,000	
26,083	
168,850	
49,340	
1,680	
61,295	
5,820	
28,580	
13,296	
1,324,000	
-	

 
$	201,432	
-	
15,409	
24,172	
51,613	
8,716	
250	
1,170	
2,700	
28,684	
4,370	
14,010	
5,551	
24,367	
5,000	
6,521	
42,213	
12,335	
420	
15,324	
1,455	
7,145	
5,050	
510,266	
-	

 
$	174,776		$	26,656	
-		-	
13,211		2,198	
19,805		4,367	
40,305		11,308	
10,565		(1,849)	
-		250	
-		1,170	
3,154		(454)	
21,794		6,890	
1,330		3,040	
14,010		-	
3,911		1,640	
7,177		17,190	
9,218		(4,218)	
8,306		(1,785)	
7,549		34,664	
4,538		7,797	
208		212	
13,416		1,908	
899		556	
3,110		4,035	
5,050		-	
510,266		-	
-		-	

TOTAL FIELD OPERATIONS	

988,173

$

3,161,315

$

Page #8

RESERVES

CORAL SPRINGS IMPROVEMENT DISTRICT WATER & SEWER FUND

ADOPTED BUDGET
FY 2018-2019	PRORATED BUDGET
THRU 12/31/2018	ACTUAL 3 MONTHS
ENDING 12/31/2018	VARIANCE
FAVORABLE (UNFAVORABLE)	

Statement of Revenues, Expenses and Change in Net Assets For the Period Ending December 31, 2018

Required Reserve for R & R	

 
-

-

-

-

TOTAL OPERATING EXP & RESERVE	

 
469,103

$

4,047,052

$

4,516,155

$

$	14,496,024

AVAILABLE FOR DEBT SERVICE	

 
789,290

$

3,103,546

$

1,595,000

DEBT SERVICE

-

$

705,352

$

705,352

$

2,821,405

$

83,938

282,141

789,290

3,103,546

$	40,276,513

$	40,360,451

1,226,405

2016 Series	

2016 Series	

Principal Interest

Total Debt Service	

Excess Revenues (Expenses)	

TOTAL DEBT SERV & RESERVES	

Net Assets Beginning	

Net Assets Ending	

398,747

398,747

-

306,605

306,605

-

SUMMARY OF OPERATIONS
& DEBT SERVICE COVERAGE	
	AMOUNT	
		
REVENUES	$	4,836,342	
OPERATING EXENDITURES		
Operating Expenditures-Admin	472,024	
Operating Expenditures-Plant	2,702,430	
Operating Expenditures-Field	872,598	
TOTAL OPERATING EXENDITURES	$	4,047,052	
Reserve Required for Future Debt Service	-	
TOTAL OPERATING EXPENDITURES & RESERVES	$	4,047,052	

AVAILABLE FOR DEBT SERVICE	
$	789,290	
LESS: DEBT SERVICE	705,352	
EXCESS REVENUES (EXP)	$	83,938	
	Debt Service Coverage
1.12	

Page #9

CORAL SPRINGS IMPROVEMENT DISTRICT	
ASSESSMENT COLLECTIONS FOR FYE 2018-2019	

DATE

DECEMBER 31, 2018

ASSESSMENTS COLLECTED	
(Net of all Commissions & Fees)	

10/31/2018	
11/30/2018	
12/31/2018	

$0.00	
497,219	
2,544,812	

PERCENTAGE OF ASSESSMENTS COLLECTED

79%

BUDGET	%  COLLECTED

TOTALS	$3,042,031

Page #10

Agenda Page 75

CORAL SPRINGS IMPROVEMENT DISTRICT
CHECK REGISTERS DECEMBER 2018

..____F_u  _Nol .._I ___c_H_Ec_K_o_A_Te____.11	CHECK  No. 	I

_I  	AM_o_  u_  N_ T

General Fund	12/01/2018 thru 12/31/2018	#4797 - #4817	$380,229.06

Total	$380,229.061

Page #11

AP300R	YEAR TO DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER
•••  CHECK  DATES  12/01/2018  - 12/31/2018  •••	CSID - GENERAL FUND
BANK G CHKING GENERAL FUND

RUN 1/14/19

Agenda Page 76

CHECK    VEND#   .....INVOICE.....  ...EXPENSED  TO...	VENDOR  NAME DATE	DATE	NUMBER	YRMO FND DPT ACCT# SUB

STATUS

AMOUNT	. •..CHECK.....
AMOUNT	N

12/07/18 00023

12/07/18	00267	
12/07/18	00006	
12/07/18	00146	
12/07/18 01166

12/07/18 00284

12/18/18 01151
12/18/18 99999
12/18/18 00051

12000 SW  1ST  ST PS 2
121 NW  93RD TER PS l
WA 143 CANAL BANK•DESIGN NEW MACHINE-PARTS HYDROTHOL
SUPPLIES SUPPLIES CLEANER
SUNSHINE 50\

t

25\
CSJD-GF 25'
PARK PROPERTY 11/2018 VOID CHECK
UNIFORM RENTAL 11/18 GASOLINE-GAS 11/18 GASOLINE-DIESEL 11/2018 SPRINT 11/18
SAM'S CLUB-FIELD SUPll/18 TELEPHONE 11/18
POSTAGE 11/18
PRINT & BINDING 11/18 RENT 11/18
TECHNOLOGY SHARING 11/18 OFFICE SUPPLIES
HLTH  INSwAMERITAS•DENTAL HLTH INS•AMERITAS-VISION HLTH INS-FLORIDA BLUE HLTH INS-MUTUAL OF OMAHA HOME DEPOT-SUPPLIES
HOME DEPOT-SOD HOME DEPOT-SOD
SUNSENTINEL-NOT.MEETING TIMONY HOUSE-CLEAN CARPET
AMT DUE WS 12/31/2018 MISC SERVICES 10/2018

FLORIDA POWER & LIGHT CO. GLOBALTECH, INC.
GREEN THUMB LAWN & GARDEN LLC HELENA AGRI-ENTERPRISES, LLC
SUPPLYWORKS

WASTE  PRO•POMPANO
BECKER & POLIAKOFF, P.A.
••••••INVALID VENDOR NUMBER••••••

12/18/18	00080	
12/18/18	00267	
12/18/18	00267	
12/18/18	00248	
12/18/18	00118	
12/18/18	01165	

CORAL SPRINGS IMPROVEMENT DIST WS CORAL SPRINGS IMPROVEMENT DIST WS GLOBALTECH, INC.

54.98 004797
13,968.00 004798
439.76  004799
11,032.50 004800

221.60  004801

1,261.56 004802
3,087.22  004803
.oo 004804

16,205.65 004805
50,445.82   004806
1,125.00  0048117

REQ #153 PAYMENT APPROVAL GLOBALTECH, INC.

100.00  004808

LEGAL SERVICES 11/2018
BLUEPRINTS•FLASHDRIVE
COPIER LEASE #7232 12/18 COPIER READS #7232 12/18

LEWIS, LONGMAN & WALKER, P.A.
MAXIGRAPHICS, INC.

XEROX
CSID	--csro	MARTHAR

9,356.44 004809
10.00 004810

19.05 004811

Page #12

APJOOR	YEAR TO DATE ACCOUNTS PAYABLE PREPAID/COMP\ITER CHECK REGISTER
•••  CHECK  DATES  12/01/2018  • 12/31/201B  •••	CSID - GENERAL FUND
BANK G CHKING GENERAL FUND

RUN     1/14/19	PAOt	2

Agenda Page 77

CHECK    VENDlt  .....INVOICE... • .  . •.EXPENSED  TO, , •	VENDOR  NAME DATE	DATE	NUMBER	YRHO FND DPT ACcrM SUB

WA 143 CANAL BANK•DESIGN	GLOBALTECH, INC.	252,937,55 004812	
WA 148 CANAL BANKaJ FEHA	GLOBALTECH, INC.	14,629.39 004813	
PARTS HANDCART	GREEN THUMB LAWN � GARDEN LLC	11.98 004814	
MANAGEMENT FEES 12/2018	INFRAMARK, LLC	4,776.00 004815	
SPONSOR/WATERWAY CLEAN-UP	MARINE IND.ASSOC OF SOUTH FLORIDA	500.00 004816	
AIR FRESHNERS•REFILLS	SUPPLYWORKS	46.56 004817	
	TOTAL FOR BANK G	380,229.06	
	TOTAL FOR REGISTER	380,229.06	

12/20/18 00267
12/20/18 00267
12/20/18 00006
12/20/18 01159

12/20/18 00025
12/20/18 01166

STATUS

AMOUNT	..•.CHECK.....
AMOUNT	#

CSIO ••	CSID• •• HARTHAR

Page #13

Agenda Page 78

CORAL SPRINGS IMPROVEMENT DISTRICT
CHECK REGISTERS
DECEMBER 2018

.____F_UNo

.....l ..._

cH_ E_cK

_DA_TE

...;.il I	CHECKNo.	I  _I

AM_o_u_N_T__

Water and Sewer

Total

12/01/2018 thru 12/31/2018	#26429 - #26596	$1,584,883.07
$1,584,883.071

Page #14

APJOOR
••• CHECK NOS. 026429·026596

YEAR·TO·OATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER CSID • WATER & SEWER FUND
BANK H CHKING·ENTERPRISE

RUN 1/14/19

1	Agenda Page 79

CHECK    VEND#  . , , ..INVOICE.....  ...EXPENSED  TO...	VENDOR  NAME DATE	DATE	NUMBER	YRMO FND DPT ACCT# SUB

STATUS

AMOUNT

....CHECK.....
AMOUNT	#

12/05/18 01633
12/0S/18  01635
12/05/18 01609
12/05/18 99999
12/05/18 99999
12/05/18 01130

12/0S/18 00056

12/05/18 01130

CHAIN LINK FENCE-FINAL PORTABLE AIR COMPRESSOR REIMB JOURNEYMAN EXAM VOID CHECK
VOID CHECK
MONTHLY BACTIS 8100231 CBOD & TSS 8100243 CBOD & TSS 8100249
PUBLIX·T.G.GIFTCARD·BOARD TR PROF-FIXED ASSETS SUPERHEDIA-7 TONERS FRANCOTYP•POSTAGE REFILL FLEETIO·HONTHLY FEE BENIHANA·HONTHLY LUNCHSEE CBOD & TSS 8100384
CBOD & TSS 8100385 CBOD & TSS 8100469 RO CONCEN 8100470 MONTHLY BACTERIA TOTAL P & N 8100S38 CBOD & TSS 8100S78 CBOD & TSS 8100579 DISINFECT 8100580
MONITORING WELLS 8100594 ANTHONYS•DEPT LUNCH MARSHALL WOLF-HSP 2 VFO PAYPAL•MINI PUSH B11I"l'ONS CHEMICAL ROOM-DOORS AMAZON-ALCOHOL PREP PADS AMAZON-ALCOHOL PREP PADS AMAZON-ALCOHOL PREP PADS AMAZON-ALCOHOL PREP PADS AMAZON-PAC KITS
AMAZON-PAC KITS
AMAZON-PAC KITS AMAZON·PAC KITS
HOME DEPOT-BIRD STAKES ANTHONYS•HANAGERS MEETING MARSHALL  WOLF..HSP  l  VFD NU-TURF-ROYAL  POIN..TREE AMAZON-LOG BOOKS 2019
AMAZON-LOG BOOKS 2019 SEDA-RENEWALS
REFUND OF PAINT
CBOD & TSS CBOD & TSS
CBOD  & TSS

ACE FENCE
H&E EQUIPMENT SERVICES INC, VAZQUEZ, PEDRO
••••••INVALID  VENDOR NUMBER••••••
••••••INVALID   VENDOR  NUMBER••••••

AMERICAN EXPRESS

FLORIDA SPECTRUM £NV. SERVICES, INC AMERICAN EXPRESS

975.00 026429
14, S6S.00  026430
800.00 026431
.00 026432
.00 026433

10,439.44 026434

.00 026435
68.00  026436

CSID	•CSID•••• MARTHAR

Page #15

l'IPJOOR
••• CHECK NOS. 026429-026596

YEAR TO DATE ACCOUNTS PAYABLE PREPAID/COMPIITER CHECK REGISTER CSID - WATER & SEWER FUND
BANK H CHKING-ENTERPRISE

RUN 1/14/19

Agenda Page 80

CHECK    VENOM  .....INVOICE.....  ...EXPENSED  TO...	VENDOR  NAME	STATUS DATE	DATE	NUMBER	YRMO FND DPT ACCT" SUB
12/06/18   01630	NEW TORCH SETS	AIRGAS USA, LLC
12/06/18   01354	GAP INS-PTREE 11/01/2018 GAP  INS-W/H  11/01/2018 GAP INS-PTREE 11/15/2018 GAP  INS-W/H  11/15/2018 GAP INS-PTREE 11/29/2018

AMOUNT	CHECK.••.• 
AMOUNT	# 4lB.gs   026437

12/06/18 00694

GAP  INS-W/H  11/29/2018 GAP INS-BOARD 11/30/2018

AMERICAN PUBLIC LIFE INSURANCE

1,279.57 026438

12/06/18 00352
12/06/18 01452

12/06/18 01636

TECH  SUPP   10/26-11/25/18	ASSOCIATED SYSTEMS, INC. UTILITY  TAXES  11/2018	CITY OF CORAL SPRINGS
SANO STRAINER REPAIR
SAND STRAINER 1-NEW SWITC DELTA CONTROLS

1,185.00  026439
51,902.07  026440

BBB.DO 026441

12/06/18 00017

12/06/18 01131

12/06/18 01610

BLOWER l·NEW SOFT START FREIGHT
CSID-R & R 10/23/2018 OVERNIGHT SERVICE
1ST 0/N FRT CK•TORAY HEH OVERNIGHT SERVICE
POST MTRll/19/18-02/18/19 POST MTRll/20/18-02/19/19

DYKMAN ELECTRICAL, INC.

FEDEX FRANCOTYP·POSTALIA, INC.

2,84!1.06  026442

240.48 026443

188.85 026444

12/06/18 01610
12/06/18 1'1360
12/06/18 01360
12/06/18 01360
12/06/18 01360

OUR LADY OF HEALTH 10/18 GLEN HANKS CONSULTING ENGINEERS HARBOR INN 10/2018	GLEN HANKS CONSULTING ENGINEERS WA  132 CSID WELL 6 VFO	GLOBALTECH, INC.
WA 139 DIESEL  SUPPLY LINE   GLOBALTECH,  INC.
WA 141 WWTP PLANT D	GLOBALTECH, INC.

3,106.25 026445
87.50 026446
2,557.!lB 026447
6,3!10.0D  026448
18,202.15  026449

12/06/18 01360

WA 142 LS 13 &

GLOBALTECH, INC .

26,646.49 026450

12/06/18 01360
12/06/18 01360
12/06/18 01360
12/06/18 00063
12/06/18 00179

WA  144 DIW MIT	GLOBALTECH, INC. WA  145  VFD  HSP 5 & 6	GLOBALTECH, INC. WA 150 MEMBRANE REPLACE GLOBALTECH, INC. WA 147 ANTISCALANT HETER GLOBALTECH, INC. AC•Ol8 CONTACTOR	GRAINGER, INC.

12,996,00  026451
11,527.00 026452
16,908.55 026453
2, 167.11  026454
88.35 026455

12/06/18 01329

DRl!lOO REPAIRS FREIGHT

HACH COMPANY

1, 195.75 026456

IRA-11/27/18   PLAN   705880	VANTAGEPOINT TRANSFER AGENTS-705880
CSID ••---CSIO--•- HARTHAR

835.00 026457

Page #16

APJOOR
••• CHECK NOS. 026429-026596

YEAR·TO  DATE  ACCOUNTS  PAYABLE  PREPAID/C'OMPlJl'ER  CHECK  REGISTER CSID	WATER & SEWER FUND
BANK H CHKING-ENTERPRISE

RUN 1/14/19

1	Agenda Page 81

CHECK    VENDN  .• •..INVOICE.....  ...EXPENSED  TO ...	VENDOR  NAME DATE	DATE	NUMBER	YRMO FNO OPT ACCTN SUB

STATUS

AMOUNT

....CHECK •• •.. AMOUNT	#

12/06/18	01602	
12/06/18	00913	
12/06/18	00840	
12/06/18	OllSO	

12/06/18	01355	
12/06/18	01259	
12/06/18	01628	
12/06/18	01419	
12/06/18	01416	
12/06/18 01571

12/06/18 99999
12/06/18  0-0425

12/06/lB   01204

FICA EXPENSE 11/2018
CAMERA HEAD-REPAIRS FREIGHT
400 TOILET DYE PACKS·GF
DESKPAD CALENDAR•SUNSHINE PLANNER•MARTA
DESKPAD CALENDAR-4 DESKPAD CALENDAR-3 DESKPAD CALENDAR-3 DESKPAD CALENDAR-3 DESKPAD CALENDAR-3
DR-DEC 2018-PREPAID WATER PUMP-WATER BREAKS TRAILER TIRES
REIMB TO $7,000 11/30/18
UTIL STKTS 11/2018 ADD'L METERED POSTAGE
PEST CONTROL-ACHIN 11/18 PEST CONTROL-MAINT 11/18 PEST CONTROL•ADHIN 12/18 PEST CONTROL-MAINT 12/18
VOID CHECK
ADHIN-COFFEE SUPP 11/18 ADHIN-FLU SHOTS
WATER COFFEE/GATORADE WATER•CLEANING SUPP WW COFFEE/GATORADE
WW-CLEANING SUPP MAINT•COFFEE/GATORADE MAINT-CLEANING SUPP FIELD-COFFEE/GATORADE FIELD-CLEANING SUPP FIELD-GF-CLEANING SUPP FIELD-GF-COFFEE/GATORADE FIELD-PT-COFFEE SUPP FIELD-PT-CLEANING SUPP FIELD-SS-COFFEE SUPP FIELD-SS•CLEANING SUPP

MUTUAL OF OMAHA COMPANIES

HYTANA LLC NORLAB, INC,

OFFICE DEPOT OFFICESTREAH, INC. POLLARDWATER

PRIDE ENTERPRISES	1,150.81	026466	

SAMCO PEST SOLUTIONS	
500,00	
026467	

POPS GARAGE POSTMASTER

t-••·••INVALID VENOOR NUHBERT .."TTTT

SAM'S CLUB/SYNCHRONY BANK

233.76  026458

164.95 026459
271.00 0264EO

114.12  026461
330.00 026462
l, 771.36 026463
368.00 026464
2,502. 02  026465

.00 026468

5S3.13  026469

12/06/18 01627

BKFLOW PREVENT.HGT SFTWRE TOKAY SOFTWARE MEMBRANES QTY 350

S30.00 026470

CSID  -	•CSID••-- MARTHAR

Page #17

APJOOR
••• CHECK NOS. 026429-026596

YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID{COMPUTER CHECK REGISTER CSID	WATER & SEWER FUND
BANK H CHKING·ENTERPRISE

RUN 1/14/19

Agenda Page 82

CHECK    VEND#  .....INVOICE.....  ...EXPENSED  TO.•.	VENDOR  NAME DATE	DATE	NUMBER	YRMO FND OPT ACCT" SUB

TORAY MEMBRANE USA, INC .	134,018.50	026471	
US BANK	132,916.67	026472	
US BANK	102, 200.42	026473	
USA EQUIPMENT SOLUTIONS	1,650.34	026474	
USA BLUEBOOK	25.19	026475	
WASTE PRO-POMPANO	484.96	026476	
WINDSTREAM COMMUNICATIONS, L�C	223 . 64	026477	
WINDSTREAM COMMUNICATIONS, LLC	169.06	026478	
WORLD ELECTRIC SUPPLY, INC.	92.OJ	026479	
JOHN PERICHILLI	22 • 95	026480	
ELIZABETH LORUSSO	113.07	026481	
LEONIDES PEREZ	26.16	026482	
DENNIS/ALEX MASTON	223.60	026483	
TIMOTHY/ANNA PARIDO	11.02	026484	

12/06/18	01$61	
12/06/18	01S62	
12/06/18	01498	
12/06/18	00441	
12/06/18	015-29	
12/06/18	01264	
12/06/18	01264	
12/06/18	01465	
12/07/18	88888	
12/07/18	88888	
12/07/18	88889	
12/07/18	88888	
12/07/18	88888	
12/07/18	88888	
12/07/18	88888	
12/07/18	88888	

FRIEGHT
PRINCIPAL 2016 SER 12/18 INTEREST 2016 SER 12/18 AIR COMPRESSOR
BACKHOE TRANSPORT

BACKHOE REPAIRS-PARTS LAB CHEMICALS
TRASH SERVICES-11/18
ADMIN PHONE 12/18 WASTE PHONE 12/18 FIELD  PHONE 12/18
ADMIN PHONE 12/18 FIELD  PHONE 12/18
BLOWER l•HEAT SLEEVE BLOWER l•PARTS
800367404  PERSICHILLI  JOH
800396611 LORUSSO ELIZABE
200467510 PEREZ LEONIDES
900508503  MASTON  DENNIS/A
510835803  PARIDO TIMOTHY/

STATUS

AMOUNT	.. ••CHECK ..••.
AMOUNT	#

720012811 NUNEZ LAINEE
030429804 DAMAS MARIE

LAINEE NUNEZ (MENDEZ) MARIE DAMAS

204, 13  026485
60.BJ 026486

12/07/18 88888

440306011 LHERISSON PATRI PATRICK/CINTHIA LHERISSON
040720410 COLANGE CLAUDIA CLAUDIA COLANGE PINCHASSOW

61.93 026487
61.93 026488

12/07/18 88888
12/07/18 88888
12/07/18 88888

940832106 FREEDOM MTG
550245607 HILTON LAURA
250607204 WECHSLER PAUL

FREEDOM MTG LAURA HILTON
PAUL WECHSLER

61.93 026489
60. 62 0264!10
36.93 026491

12/07/18 88888

260356609 HDNCHERY LAMOND LAMOND/MARIE MONCHERY

100.00 0264!!2

12/07/18 88888
12/07/18 88888
12/07/18 88888

260356610 •GRANT GAW.I\NR
460530812 •LMM FOOTWEAR
160743716 GADD DENISSE

•GAWANE GRANT
•LMM FOOTWEAR DENISE GADD
CSID   •••••CSID	MARTHAR

SS.40  026493
97.29 026494
145."73 026495

Page #18

APJOOR
••• CHECK NOS. 026429-026596

YEAR•TO•DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER CSID · WATER � SEWER FUND
BANK H CHKING-ENTERPRISE

RUN 1/14/19

PAO£

Agenda Page 83

CHECK    VEND#  .....INVOICE •....  ...EXPENSED  TO...	VENDOR  NAME DAT£	DATE	NUMBER	YRMO FND DPT ACCT# SUB

STATUS

AMOUNT

.•. .CHECK.....
AMOUNT	#

12/07/18 88888
12/07/18 88888
12/07/18 88888
12/07/18 88888
12/07/18 88888
12/07/18 88888
12/07/18 88888
12/07/18 88888
12/07/18 88888
12/13/18  00822

12/13/18 01194
12/13/18 01373

160750120 GARRUTO AMEDEO	AMEDEO GARRUTO
370630906 TAKS STEVEN/CIN   STEVEN/CINDY TAKS
070695809 SCOTT DAVID/JAN   DAVID/JANET SCOTT
480225008 COTTERAL HANDEL   HANDELL COTTERAL
390331108 LENOVITZ JEFFRE   JEFFREY LENOVITZ
290416017 •OCAMPO KATHERI •KATHERINE OCAMPO
090866303 KILGORE WANDA	WANDA  KILGORE
990884503 MONTALVO RICH	RICH  MONTALVO

AFLAC

890907806 SIZEMORE TAMMI	TAMMI SIZEMORE AFLAC-W/H 12/18
AFLAC-PTREE 12/18
ACwOOl REPAIRS	AIR AMERICA AIR CONDITIONING, LLC ADMIN DENTAL 01/19
WATER  DENTAL 01/19
WW DENTAL 01/19 MAINT DENTAL 01/19 FIELD  DENTAL 01/19
DENTAL..,CSID-GF  01/19

1.43 026496
111.93 026497
129.57  026498
100.00  026499
60 . 83 026500
61.93 026501
73.19 026502
61, 40 026503
141.91 026504

3,031.22 026505
389,95 026506

12/13/18 01374

12/13/18 00169
12/13/18 01578

DENTAL •.PINETREE 01/19
ADMIN VISION 01/19 WATER VISION 01/19 WW VISION 01/19 MAINT VISION 01/19 FIELD VISION 01/19
VISION..CSID-GF  01/19 VISION..PINETREE  01/19
WELLS 4-11 WELL MAINT

AMERITAS LIFE INSURANCE CORP-DENTAL

AMERITAS LIFE INSURANCE CORP•VISION AQUIFER MAINT  &  PERFORMANCE SYSTEMS

4, 537.12  026507

904.28 0265111
4,185, OD 026S09

12/13/18 01554

INTERNET CONNECTION 12/18 BLUE STREAM

169.80 026S10

12/13/18 01256

12/13/18 01452
12/13/18 00023

WORKSHOP-SCADA 12/2018
PLANTS PLANTS SOD SOD
BLOWER 1-RELAYS ADMIN ELECTRIC 11/18

CARABALLO, ARKIE

CORAL SPRINGS NURSERY, INC. DELTA CONTROLS

CSID •••• CSID •·• MARTHAR

150.00 026S11

691.90  026512
7S8.00 0265D

Page #19

AP300R
••• CHECK NOS. 026429-026596

YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMP!ITER CHECK REGISTER CSID  -	& SEWER FUND
BANK H CHKING-ENTERPRISE

RUN 1/14/19

Agenda Page 84

CHECK    VENDH   .. •..INVOICE.....  .•.EXPENSED  TO...	VENDOR  NAME DATE	DATE	NUMBER	YRMO FND DPT ACCT# SUB
PLT •WATER  ELECTRIC 11/18

STATUS

AMOUNT	....CHECK.....
AMOUNT	#

12/13/18 00063
12/13/1B 00973
12/13/1B 00514
12/13/18 01535

12/13/18 01556
12/13/18 01329
12/13/18 01093

12/13/1B 01302
12/13/18 013.U
12/13/1B 00611
12/13/18 01150

PLT-WASTE ELECTRIC 11/18 FIELD ELECTRIC 11/18
WELL ll•ELECTRIC PANEL WORKSHOP-SCADA 12/201B SLUDGE MGMT SEWER 11/18
SULFURIC ACID AMMONIUM SULFATE SODIUM HYDROXIDE
HEADWORKS-PARTS
IRA•l2/12{1B  PLAN  705880
MONTHLY MAINT•DEC MAINTAIN CANAL BANK
LEGAL SERVICES 11/2018 LS 2-PROJECT l BLUEPRINTS•CD
CHAIRMAT•ROBIN SELF•INKING STAMP•ACCOUNT FILE JACKETS-ACCOUNTING DELIVERY
CHAIRMAT•ROBIN SELF•INKING STAMP-ACCOUNT FILE JACKETS-ACCOUNTING

FLORIDA POWER & �IGHT C-0.
GRAINGER, INC, GUSTITUS, RACHEL
H & H LIQUID SLUDGE DISPOSAL, INC.

HAWKINS, INC .
HUBER  TECHNOLOGY  INC,
VANTAGEPOINT TRANSFER AGENTS-70S880

JLS LANDSCAPE SERVICES, INC. LEWIS, LONGMAN & WALKER, P.A. LMK PIPE RENEWAL LLC MAXIGRAPHICS, INC.

59,311.37 026514
323. 37 026515
150.00 026516
9,943.00 026517

4,994.S9  026518
520.00  026519
835.00  026520

4,601.41 026521
2,D47.97 026522
328,169.00 026523
137.00 026524

.00 026525

12/13/18	0115-0	

12/13/18	
01150	
12/13/1B	01150	
12/13/1B	00045	
12/13/1B	01392	
12/13/18	00200	

DELIVERY	OFFICE DEPOT
DIVIDERS/RULERS-MARTA MISC SUPP-TIM

DIVIDERS/RULERS-MARTA MISC SUPP-TIM
CORRECTION TAPE/2 CORRECTION TAPE/2
CALENDAR-2018 INCORRECT CALENDAR-2018 INCORRECT
SUPPLIES-MAINT TRUCKS
OCT NEWSLETTERS 9,50D MAILING
BID-AIR COMPRESSOR NOTICE OF MEETINGS

OFFICE DEPOT

OFFICE DEPOT

OFFICE DEPOT PEP BOYS
PRINTING CORP. OF THE AMERICAS, INC

SUN-SENTINEL (SOUTH FLORIDAI CSID -••-•CSID 0 •• MARTHAR

.DO  026526

.DO  026527

.DO  026528
8.44 026529

2,555.00 026530

333.00 026531

Page #20

APJOOR
••• CHECK NOS. 026429-026596

YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER CSID - WATER & SEWER FUND
BANK H CHKING-ENTERPRISE

RUN 1/14/19

l	Agenda Page 85

CHECK    VENOM  .....INVOICE.....   ...EXPENSED  TO. ,.	VENDOR  NAME DATE	DATE	NUMBER	YRMO FND DPT ACCT# SUB

STATUS

AMOUNT

....CHECK..• , , AMOUNT	#

12/13/1B 01175

12/13/18 01564

UNIFORMS-WATER UNIFORMS-WW UNIFORMS·MAINT
UNIFORMS-FIELD 11/28/2018 UNIFORMS•GF 11/28/18 UNIFORMS-WATER
UNIFORMS-WW UNIFORMS-MAINT UNIFORMS-FIELD
UNIFORMS-GF 12/05/18

UNIFIRST CORPORATION

400.26 026532

12/13/18 00441

LEVY LOANS PER 12·13-2018 US DEPARTMENT OF EDUCATION
LAB CHEMICALS

225.54 0265l3

12/13/18 01264

12/13/18 01264
12/13/18 01011

FREIGHT
LAB CHEMICALS
ADHIN PHONE 12/18 FIELD PHONE 12/18
FRONT GATE PHONE 12/2018
COPIER READS N7835P 11/18 COPIER LEASE N7835PT11/l8 COPIER READS N7835PT11/18

USA BLUEBOOK

WINDSTREAM COMMUNICATIONS, LLC WINDSTREAM COMMUNICATIONS, LLC

736.67  026534

700.56 026535
76.25  026536

207.62 026537

12/14/18 01637

COPIER READS N7535P 11/18 XEROX CORPORATION

12/14/18 01150

12/19/18 99999
12/19/18 00033

INTERLOCAL AGHT·MARGATE
CREDIT FOR SHIPPING RULERS/DIVIDERS-MARTA MISC SUPPLIE-WW
CHAIR MAT-ROBIN STAMP-ACCOUNTING
JACKET FILES-ACCOUNTING
SHIPPING CHARGE
VOID CHECK
SPRINKLER PARTS LIGHT BULBS-WP WW SUPPLIES TOOLS-MAINT
JOHN DEERE-REPAIRS ADMIN POOL-SUPPLIES MAIN GATE-SUPPLIES BALL VALVES
WATER BREAK PARTS WELL-SEAL DUCTS PROCESS ROOM-PAINT WATER BREAK PARTS WOOD STAKES-SUPPLIES TOOLS

CITY OF MARGATE

OFFICE DEPOT
••••••INVALID VENDOR NUMBER••••••

CSIO  ••-•·CSID	MARTHAR

2,693.15 026538

151.92 026539
.00  026540

Page #21

AP)OOR
••• CHECK NOS. 026429-026596

YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPIITER CHECK REGISTER CSID • WATER & SEWER FUND
BANK H CHKING·ENTERPRISE

RUN 1/14/19

PJIGE

Agenda Page 86

CHECK    VEND#   • •   ..INVOICE.....  ...EXPENSED  TO ...	VEl'IOOR  NAME DATE	DATE	NUMBER	YRMO FND DPT ACCT# SUB
PARTS•EMERG.  TRAILER CHEM ROOM l•SUPPLIES MAINT SUPPLIES

STATUS

AMOUNT

....CHECK.....
AMOUNT	#

12/19/18 OOOO'S

12/19/18 01118

12/19/18	01417	
12/19/18	01403	
12/19/18	00789	
12/19/18	01598	
12/19/18	01327	
12/19/18	01452	
12/19/18	00063	

12/19/18	
00031	
12/19/18	00317	
12/19/18	01515	
12/19/18	01605	
12/19/18 01459
12/19/18 01231

WP MISC SUPPLIES MANHOLE-CONCRETE
COT SOD HYPO 42\ COT SOD HYPO s0,
BELT PRESS REPAIRS FREIGHT
HSP WELL PUMP UNIT•030 REPAIRS
SER. XEROX 6505-WATER
IW 2-HAND WHEEL RENTAL LS-12/2018
RENTAL CENTRAL•l:2/2018
PROCESS  ROOM-REPAIRS PARTS
LIFT STATIONS-SUPPLIES
ALL LIFT STATIONS-PAINT ALL  LIFT  STATIONS•PARTS ALL LIFT STATIONS-SUPPL!£
ALL LIFT STATIONS-PARTS JOHN DEERE-RACK
JOHN DEERE-OIL CHANGE
ASPHALT
MANAGEMENT FEE 12/18 COPIES 12/18
POST  ACCIDENT-DRAINAGE
ADMIN LIFE INS 01/19 WATER LIFE INS 01/19 WW LIFE INS 01/19 MAINT LIFE INS Ol/19 FIELD LIFE INS 01/1!1 LIFE  INS  W/H..WS  01/19 LIFE  INS  W/H..GF  01/19
LIFE INS.CSID-GF.ER 01/19 LIFE INS.PINETREE-EROl/19

HOME DEPOT
ALLIED UNIVERSAL CORP+ ANDRITZ SEPARATION, INC,
ATLANTIC El'IVIROl'IMENTAL SYSTEMS, INC AUTO NATION FORD MARGATE
BROWARD BUSINESS EQUIPMENT

1, 707.14 026541

2,672.14 026542

2,663.02 026543
7,260,00 026544
821.17 026545

CORE & MAIN LP	130,00	026547	
DATA FLOW SYSTEMS,INC	4,670.00	026548	
DELTA CONTROLS	406.00	026549	

GRAINGER, INC.	
769. 45	
026550	
GRAYBAR ELECTRIC CO.	32.01	026551	
GREEN THUMB LAWN & GARDEN LLC	323.46	026552	
HARDRIVES ASPHALT COMPANY	741.81	026553	
INFRAMARK, LliC	7,317.55	026554	
MEDEXPRESS URGENT CARE OF BOYNTON	49.00	026555	

415, 00 026546

5,489.31  D26556

12/19/18 01150

LIFE INS.PINETREE·EEOl/19 MUTUAL OF OMAHA
CALENDAR-DIANE

CSID	CSID	MARTHAR

Page #22

AP300R
••• CHECK NOS. 026429-026596

YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER CSID	WATER & SEWER FUND
BANK H CHKING-ENTERPRISE

RUN 1/14/19

PAGE

Agenda Page 87

CHECK    VEND#  .....INVOICE.....  ...EXPENSED  TO..•	VENDOR  NAME DATE	DATE	NUMBER	YRMO FND DPT ACCT# SUB
CORRECTION TAPE-ADMIN CALENDAR-DIANE WRONG YEAR PLANNER/STATIONERY-JAN 2019 CALENDAR-DIANE
COPY PAPER-4

STATUS

AMOUNT

....CHECK.....
AMOUNT	#

CHAIR-WW

12/19/18	01628	
12/19/18	01392	
12/19/18	00551	
12/19/18	00351	
12/19/18	00155	

RETURN TONER-PEDRO SMALL TRAILER- 2 TIRES
CSID REPLY ENVELOPE 5,000 CSID # 10 ENVELOPES 500

OFFICE DEPOT POPS GARAGE

299 .09 026557
184.00 026558

389, 00 026559

DISTRICT-#10 WINDOW ENV	PRINTING CORP. OF THE AMERICAS, INC

POOL PUMP
SAFETY SUPPLIES-GLOVES GLOVES
GLOVES
ADMIN  SPRINT 12/18
PLANT-WATER SPRINT 12/18 PLANT-WASTE SPRINT 12/18 PLANT-MAINT SPRINT 12/18 FIELD SPRINT 12/18
SPRINT 12/18 DUE SUNSHINE

RICE PUMP & MOTOR INC

RITZ SAFETY EQUIPMENT, LLC

290, 20  026560

850.00 026561

1, 201.63 026562

12/19/18	00782	
12/19/18	01175	

12/19/18	
01498	
12/19/18	00441	

SPRINT  12/18  DUE CSID GF	SPRINT

LOCATES TICKETS-11-2018 UNIFORMS-WATER
UNIFORMS-WW UNIFORMS-MAINT UNIFORMS-FIELD
UNIFORMS-GF 12/12/18
AIR COMPRESSOR-RENTAL LAB EQUIPMENT
FREIGHT
HEADWORKS·PARTS FREIGHT

12/U/18	01450	
12/27/18	01194	
12/27/18	00005	
12/27/18	01089	

HYDRANT GREASE FREIGHT
FILTER CARTRIDGES
AC•017 & 018 START & TEST

SUNSHINE STATE ONE CALL OF FLA.

UNIFIRST CORPORATION USA EQUIPMENT SOLUTIONS

USA BLUEBOOK
WACO FILTERS CORPORATION

211.19  026563

200.13 026564
665.00 026565

129.17 026566
6,909.45 026567

COT SOD HYPO 421

AC•017 SERVICE CALL	AIR AMERICA AIR CONDITIONING, LLC COT SOD-HYPO 581	ALLIED UNIVERSAL CORP.
PLANT PHONE WATER 12/2018 AT & T
CSID •••--CSID---• MARTHAR

218.58  026568

2, 687.62 026569
69.07 026570

Page #23

AP)OOR
••• CHECK NOS. 026429-026S96

YEAR-TO•DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER CSID • WATER & SEWER FUND
BANK H CHKING-ENTERPRISE

RUN     1/14/19	PAGE 10

Agenda Page 88

CHECK    VEND#  .....INVOICE. , ...   ...EXPENSED  TO...	VENDOR  NAME DATE	DATE	NUMBER	YRMO FND DPT ACCTN SUB

STATUS

AMOUNT	....CHECK.....
AMOUNT	#

12/27/1B  01432

12/27/1B 01S03
12/27/1B 01S11
12/27/1B 00621

12/27/1B 01479
12/27/1B 01452

12/27/1B 00018

12/27/18 01'123

BIO•MAX BLOCKS HEADWORKS SHIPPING
FEED MOTOR ]•INSTALL SAND 6. ROCK
VIBRATION ANALYSIS VIBRATION ANALYSIS
LOCATES
SAND STRAINERS 2-REPAIRS CHEM ROOM•NEW LOAD CELL
WATER BREAK PARTS WELL 2�VALVE
WELL 2•VALVE WATER BREAK PARTS WATER BREAK PARTS WATER BREAK PARTS WATER BREAK PARTS CREDIT•PVC PARTS
ADHIN HLTH INS 01/19 WATER HLTH INS 01/19 WW HLTH INS 01/19 MAINT HLTH INS 01/19 FIELD  HLTH  INS  01/19
ADHIN HLTH INS·GF 01/19 FIELD HTH INS-GF 01/19 DUE FROM SHANK 01/19 DUE FROM PTREE 01/19

BACTICORP, LLC
CONDO ELECTRIC MOTOR REPAIR CORP CONRAD YELVINGTON DISTRIBUTORS
CORNELL BALANCING CO., INC. CRAIG A.SMITH & ASSOCIATES
DELTA CONTROLS

FEI POMPANO BEACH.FL WW N 125

FLORIDA BLUE

1,228.00 026STI BOO.OD 026Si2 6S6.46  026513
1,470.00 026574
4S0.00 026515

1,056.00 026576

l,816.20  026577

60,531.60 026578

12/27/18	01360	
12/27/18	01360	
12/27/18	01360	
12/27/18	01360	
12/27/18	01360	
12/27/18	00179	
12/27/18	01535	

WA 151 DIW PERMIT RENEWAL GLOBALTECH, INC. WA 140 DUAL ZONE WELL 4   GLOBALTECH, INC . WA 141 WWTP PLANT D	GLOBALTECH, INC. WA  142  LS  13 & 17	GLOBALTECH,  INC.
WA  144 DIW MIT	GLOBALTECH,  INC.
APA6000 AMMONIA AGRMT

1, 400.00 026519
228,350.30 026580
67,567.74  026581
45,963.57  026582
82,602.25 026583

LAB PH PROBE FREIGHT
REPLACE-SODIUM HYDRO CREDIT-SODIUM HYDRO FLUORIDE
AMMONIA
SODIUM HYDROXIDE

HACH COMPANY

HAWKINS, INC.
CSID • •••CSID-••• MARTHAR

4,143.87 0265�

2,697.00 026585

Page #24

APJOOR
••• CHECK NOS. 026429 026596

YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPlITEll. CHtCK REGISTER CSID - WATER & SEWER FUND
BANK H CHKING·ENTERPRISE

RUN 1/14/19

PAGE 11

Agenda Page 89

CHECK    VEND!#  .....INVOICE.....  ... EXPENSED  TO...	VENDOR  NAME	STATUS
DATE	DATE	NUMBER	YRMO FNO DPT ACCT# SUB
12/27/18  00346	HOSES	INDUSTRIAL  HOSE  &  HYDRAULICS,  INC.
12/27/18   01348	PARKSON PRESS-REPAIRS	MKI SERVICES.INC
12/27/18   01406		SEWER CAMERA-REPAIRS DR3900·REPAIRS

AMOUNT

....CHECK.....
AMOUNT	#

89.96 026586
219.10 026587

12/27/18  00045

12/27/18 01628

DRJ900 REPAIRS MEMBRANE SHIPMENT
STEERING WHEEL COVER LIFT STATIONS�SUPPLIES
UNIT=047 3 TIRES

PAKMAIL PEP BOYS

290.99  026588

120.58 026589

2,770.73 026590

12/27/18 00066
12/27/18 01581
12/27/18 01175

UNIT•O•U; TIRES-REPAIRS	POPS GARAGE DISTILLED WATER	REAOYREFRESH
STANTEC RATE STUDY 12/18	STANTEC CONSULTING SERVICES INC.
UNIFORMS-WATER UNIFORMS-WW UNIFORMS-MAINT

63.38 026591
24,990.00 026592

12/27/18 01564

UNIFORMS-FIELD UNIFORMS-GF 12/19/18

UNIFJRST CORPORATION

194,74 026593

12/27/18 00441

LEVY LOANS PER 12-27-2018 US DEPARTMENT OF EDUCATION

225. 54 026591

12/27/18 01465

PH PROl!ES FREIGHT

USA BLUEBOOK

364.00 0265$

WELL 2-REPAIRED GROUND	WORLD ELECTRIC SUPPLY, INC.
TOTAL FOR BANK H TOTAL FOR REGISTER

CSID •··•·CSID·--· MARTHAR

187.66  026596
1,584, 883.07
1,584, 883.07

Page #25

Sixth Order of Business

AMENDMENT 1 TO WORK AUTHORIZATION 146
Globaltech No. 151097

Pursuant to the provisions contained in the "Contract for Professional Engineering Consulting and Design-Build Services on a Continuing Contract Basis " between the CORAL SPRINGS IMPROVEMENT DISTRICT, hereinafter referred to as "OWNER", and Globaltech, Inc., hereinafter referred to as "FIRM", dated July 1, 2012 (hereinafter referred to as "AGREEMENT"), this Work Authorization authorizes the FIRM to provide services under the terms and conditions set forth herein and in the AGREEMENT, which is incorporated herein by reference as though set forth in full.

The OWNER desires design-build services related to the FY2017-2018 Ground Storage Tank Repair and Improvements, hereinafter referred to as the “Specific Project.”

Section 1 – Terms
NO CHANGE.

Section 2 – Scope of Work
Amendment 1 is reimbursing funds for unspent:

Allowance:	$890.00	
Dumpster:	$3,657.00	
Total:	$4,547.00	

Section 3 – Location
NO CHANGE.

Page 1 of 3

Section 4 – Deliverables
NO CHANGE.

Section 5 – Time of Performance
NO CHANGE.

Section 6 – Method and Amount of Compensation
This Amendment No. 1 to Work Authorization 146 decreases the $126,612.00 contract value by $-4,547.00, to a new final contract amount of $122,065.00.

Section 7 – Application for Progress Payment
NO CHANGE.

Section 8 – Responsibilities
NO CHANGE.

Section 9 – Insurance
NO CHANGE.

Section 10 – Level of Service
NO CHANGE.

Section 11 – Indemnification
NO CHANGE.

IN WITNESS WHEREOF, this Amendment to a Work Authorization, consisting of three (3) pages has been caused fully executed on behalf of the FIRM by its duly authorized officer, and the OWNER has the same to be duly name and in its behalf, effective as of the date herein above written.

Page 2 of 3

Signature of Witness

Printed name of Witness	CORAL SPRINGS IMPROVEMENT DISTRICT

Signature of President

Printed Name of President

Date
Approved as to form and legality

District Counsel	
State of Florida County of Palm Beach

The foregoing instrument was acknowledged before me on this

 	day of January 2019 by
Troy L. Lyn who is personally known to me OR produced 	as identification.

Signature of Notary	FIRM
Globaltech, Inc. Company

 	 Signature
Troy L. Lyn, Executive Vice President
Name and Title (typed or printed)

January 2019 Date	

Page 3 of 3

Seventh Order of Business

To:	CSID Board of Supervisors From: Curt Dwiggins
CC:	Ken Cassel, District Manager
Date:	January 8, 2019
Re:	Lift Station Repair

The Field office has requested quotes from Trio to carry out necessary repairs at two of our lift stations. TRIO has returned with those quotes included in your package. The quoted estimates are in accordance with the terms of Trio’s contract with Broward County, the same contract which we have previously piggybacked. The Broward county contract with Trio remains in effect and is attached for reference.
These two stations have come up recently and unexpectedly, needing urgent repairs. These repairs are necessary to remain in compliance with 62-604.500(2) F.A.C. for proper maintenance of our facilities. The total cost quoted for the two stations is $260,232.50

Lift Station Repair	
	Lift Station	Trio Repair Quote	
	#5	$128,956.25	
	#2	$131,276.25	
		
Total $260,232.50	

This amount is covered in the budget for lift station rehab.

Thanks for your consideration,

Curtis J.L. Dwiggins Field Dept. Manager

Award memo for Plant C cleaning

Agenda Page 96

DEVELOPMENT CORPORATION

April 25, 2018

Curt Dwiggins
Coral Springs Improvement District 10300 NW 11th Manor
Coral Springs, FL 33071

Re: Broward County Contract# Y2114640B1, CSID Lift Stations 13, 16, 17

1701 N.W. 22nd Court Pompano Beach, Florida 33069
(954) 971-2288
Fax (954) 971-0030

Dear Mr. Dwiggins,
Please consider this letter as our offer to perform work under our Broward County Lift Station Rehab Contract #Y2114640B1, copy is attached for your reference.
A hard copy of this letter will follow in the mail. Please let us know if you would also like a hard copy of the contract.
We look forward to working with you in the future. Thank you,

Larry Shortz

Trio Development Corp.

Eighth Order of Business

1/8/19
Contract between Allied Universal Corporation and the city of Fort Lauderdale CSID Board Members,
The Water Plant requests your approval to piggy back on a contract between Allied Universal Corporation and the city of Fort Lauderdale for the purchase of sodium hypochlorite. Waco Allied Universal Corporation has agreed to allow CSID to piggyback on this contract.
The contract term is for an initial period from 10/03/17 to 10/2/19. The contract also allows for the option to renew for two additional one year periods. The water plant also asks that the Board allow us to continue to piggyback on any renewals of this contract.

Thank you for your consideration, Joe Stephens
Chief Operator Water Plant

3901 NW 115 Avenue Miami, FAlgoerniddaaP3a3g1e 7989 305-888-2623 office
305-463-8369 fax

Established 1954

January 3, 2019
Mr. Joe Stephens Chief Operator
Coral Springs Improvement District 10300 NW 11th Manor
Coral Springs, FL 33071

Re: Bid# 1TB No. 12006-372
Sodium Hypochlorite, Liquid
Dear Mr. Stephens,
Please use this letter as confirmation that Allied Universal Corporation will allow Coral Springs Improvement District to piggyback on the City of Ft Lauderdale, BID# 1TB No. 12006-372016-16 for Sodium Hypochlorite, with pricing listed below.

Sodium Hypochlorite/Bulk Sodium Hypochlorite/Bulk

$0.498/Gal. (Full Truckloads)
$0.548/Gal. (Partial Truckloads)

This bid award was awarded by the City of Ft. Lauderdale on October 3, 2017.
The term of this "piggyback" agreement is from January 1s1 2019 to October 2nd , 2019, during which Coral Springs Improvement District agrees to purchase from Allied Universal Corporation all the Coral Springs Improvement District sodium hypochlorite requirements. As long as Ft .Lauderdale continues to extend the current contract,#ITB no.12006-372, we will continue to offer this piggyback to Coral Springs Improvement District.

Estimated annual volume 150,000 gallons.
If you agree with this offer along with the terms and conditions of Allied Universal Corporation and wish to accept this offer, please signify by signing this letter and returning by January 30th, 2019 by fax to (305) 463- 8369 or email to thomaso@allieduniversal.com
We look forward to hearing from you.

ACCEPTED:

cc:	Jim Palmer, AUC President/CEO

Customer 	 	
By: Title:

3901 NW 115 Avenue
Miami, Florida 33178
305-888-2623

8350 NW 115 Avenue
Miami, Florida 33166
305-888-2623

9501 Rangeline Road Ft. Pierce, Florida 34987
772-464-6195

204 SCM Road
Brunswick, GA 31525
912-267-9470

30 Neil Cunn Drive Ellisville, MS 39437
601-477-2550

1405 Possum Hollow Road Ranger, GA 30734
706-334-7377

5215 W. Tyson Avenue Tampa, Florida 33611
813-832-4868

2100 Port Road West Memphis, AR 72301
870-732-3107

Ninth Order of Business

9B.

Globaltech, Inc.
CSID Engineer’s Report
January 28, 2019

PROJECTS UNDER CONTRACT

WA #131- HSP 7 Modifications – In Progress
Approved by Board – 1/22/18
Problem with pump – reordered.
Pump delivery scheduled for end of March – April, 2019.

WA #132 – PW No. 6 - VFD Installation – Closeout
Approved by Board – 1/22/18
Project completed in December 2018

WA #133 - Facility Arc-Flash Study – In Progress
Revised Draft Report submitted 10/30 – under review.
Conditional Assessment submitted 11/16 – under review.
Vulnerability Assessment delivered 11/28.
Review performed by CSID Staff and Globaltech
Compiling comments – final review meeting scheduled January 25, 2019
Final Report to be issued by mid-February 2019

WA #139 – Generator Diesel Fuel Line Replacement – In Progress
Approved by Board – 4/26/18
Contacted Broward County regarding need for permit
Cypress Construction completed design
Permit application submitted 1/21/19.
Scheduling work to occur after the completion of WA-149 (March 2019)

WA #140 – Dual Zone Monitor Well Construction – In Progress
Approved by Board – 6/18/18
YBI mobilized off site and turned the well over to Globaltech in early-December
Wellhead, pumps and instrumentation should be completed in February 2019.
YBI will return to abandon the monitoring tubes in March 2019.

WA #141 – Plant D Repair – In Progress
Approved by Board – 4/26/18
Demolition completed 8/15/18
Mechanical equipment (rake arm, center column, center cage, and drive) delivered & installed.
Installed supplemental bracing on clarifier flange
Drilled and installed epoxy anchors
Floor design complete
Should begin installing concrete sloped floor in January 2019

Globaltech, Inc.
CSID Engineer’s Report
January 28, 2019

PROJECTES UNDER CONTRACT (Cont.)

WA #142 – Lift Station 13 & 17 Rehabilitation – Closeout
Approved by Board – 4/26/18
Project complete by 12/21/18.

WA #143 – Site 12 Canal Bank Restoration – Closeout
Approved by Board 6/18/18
Restoration work completed 11/02/18
Met with owners to discuss fence issues and both are going install fences themselves.
Projected can not officially close until fencing contractors are paid by Globaltech.

WA #144 – Deep Injection Well – Mechanical Integrity Testing – Closeout
Work Authorization approved 6/18/18
Field Work Completed 12/30/18
Draft Reports submitted to FDEP on 12/06/18
Final Reports submitted 1/03/19.

WA #146 – FY 2017-2018 Ground Storage Tank Repair & Improvements – Closeout
Approved by Board 7/20/18
Work completed on 0.75 MG Tank on 11/28/18
Tanks filled and returned to service.

WA #147 – Membrane Plant Antiscalent Flow Meter – Closeout
Approved by Board 9/17/18
System installed.
Programming scheduled for 12/18/18.
Startup on 1/09/19

WA #148 – Canal Bank Restoration at 10 FEMA Sites – In Progress
Approved by Board 10/16/18
Work at Site 3 (NW 110th Lane) completed.
Vegetation removed from Sites 1 & 26
Shore Sox installed at Sites 1 & 26 – completed January 18, 2019
Will restore fence at Site 26 in February 2019
Closeout to occur in February

Globaltech, Inc.
CSID Engineer’s Report
January 21, 2019

PROJECTES UNDER CONTRACT (Cont.)

WA #149 – High Service Pump Building Isolation Valve Replacements – In Progress
Approved by Board 10/16/18
Exploratory excavation completed
Meeting scheduled valve assessment conducted 1/04/19
Conducted field assessment of valves 1/09/19
Ordered valves 1/21/19
Installation to occur in February

WA#151 – ORP Analyzer – On 11/26/18 Board – In Progress
Approved by Board 11/26/18
Design and equipment placement completed
Ordering equipment

WA#152 – Deep Injection Well Operating Permits – In Progress
Approved by Board 11/26/18
Prepared subcontract with MHC
Draft application submitted for CSID review – January 18, 2019
Application will be submitted by January 25, 2019

WA#153 – Structural Assessment of Pump Stations 1 & 2 – On 12/17 Board
Approved by Board 12/17/18
Prepared subcontract for WGI
Data gathering phase

WA#156 – Production Well 8 Redevelopment – In Progress
Approved by Board 12/17/18
Prepared subcontracts for Centerline and Connect Consulting
Scheduled field work and coordinated with CSID staff and Coral Springs
Work began January 16, 2019

Work Authorizations Under Development

WA#137 – High Service Pump 1 & 2 Improvement – on 2/1919 Board WA#155 – RO Concentrate Disposal Line Construction - on 2/19/19 Board WA#157 – Post Treatment Chemical Injection Relocation – Deleted

9C.

Agenda Page 106

Coral Springs Improvement District														
Utility Billing Work ORDERS														
2018	Jan	Feb	March	April	May	June	July	Aug	Sept	Oct	Nov	Dec	Total	
Customer Inquiry requiring work order	42	33	27	44	45	27	34	28	29	36	31	31	407	
		
Mis-Reads	1	1	0	1	0	0	0	1	1	0	0	1	6	
		
Meter Calibration Tests	0	0	0	0	0	0	0	0	0	0	0	0	0	

Coral Springs Improvement District														
Utility Billing Work ORDERS														
2017	Jan	Feb	March	April	May	June	July	Aug	Sept	Oct	Nov	Dec	Total	
Customer Inquiry requiring work order	24	27	25	38	35	34	26	30	33	29	15	23	339	
		
Mis-Reads	1	1	0	0	0	0	0	0	1	0	1	0	4	
		
Meter Calibration Tests	0	0	0	0	0	0	0	0	0	0	0	0	0	

January Report to the Board of Supervisors for the Water Plant

 Report Includes Updates through 1/16/2019

Piggyback for hypochlorite with Allied Universal and the City of Ft Lauderdale

On this month’s agenda we are proposing a piggyback opportunity that Allied Universal has in place with the City of Ft Lauderdale. The contract we are piggybacking off of now, which is between Allied and Martin County, is still valid through July however this Ft Lauderdale contract will save us an additional 4 cents per gallon (or approx. $4,500/yr). This new contract is good through October of 2019 with two optional one year renewals. We would like to continue piggybacking off of this contract as long as Ft Lauderdale renews.
Transfer pump station flow meter resolution

We have been having issues with this 16” Rosemount flow meter on our transfer pump station for some time now. We budgeted $75,000 this year to move the flow meters location as well as the post treatment chemicals injection points to solve this issue once and for all. We were told by two manufacturers that the
issue was that our chemical’s were being injected too close to the meter causing it to fail. We had
Rosemount’s representative here performing the startup on our antiscalant flow meter and we began picking his brain again. He said he had the same issue at plants in Sunrise, Pompano, and Martin County. They determined that the terminal block on top of the meter was faulty and when replaced the meter worked great. He actually had a spare in his car and replaced it on ours for free while he was here. The meter has functioned flawlessly ever since saving us from a major project we were about to endure.
Well 8 rehabilitation

Although this WA was just approved at last month’s meeting the well driller has already started. We placed the well out of service on 1/15 and turned it over to them to begin the rehab process. This will only take them three or four weeks and we should have the well back in service at the increased capacity that we are expecting.
Underground valve replacement WA 149

After identifying the age of some of the valves slated to be replaced we decided to run one last thorough test of each valve in order to be sure that they did in fact need to be replaced. It was determined that all but the 6” gate valve were not holding and could not be exercised or adjusted to solve the problem. Globaltech is moving forward with purchasing the 3 valves we need to replace.

Page 1 of 3

Antiscalant flow meter installation WA 147

A work authorization to install a Coreolis flowmeter on our antiscalant chemical feed system was approved at the September meeting. This is a critical instrument to have in place as it ensures an accurate amount of antisclant is fed at all times. If too little or too much is fed for 60 seconds the entire plant will shut down before any membrane damage occurs. See new installed meter below:

Well 2 isolation valve replacement

Well #2’s in ground isolation valve has not worked for some time now. We have worked around it when necessary but it forces us to lose well 1-3 when something has to be done to well 2 because we have to close a valve further down the line. By replacing this valve we can isolate well 2 to perform the necessary work while still running wells 1 and 3. This replacing was done in house and three different departments worked seamlessly together to accomplish this task. See before during and after photos below:

Page 2 of 3

Well 11 failure

We experienced a failure at well 11 earlier this month. When we pulled the well we saw that the pump shaft was no longer coupled to the motor shaft. After investigating further we found that the Hydroflo pumps they were sending us had too much play (travel) on the pump shaft which was allowing the coupling to slide to the bottom of the motor shaft and snap it off. After approaching the supplier with this data they agreed and are providing us with a brand new pump and motor as well as rebuilding the two spare pumps we had in stock to make sure the pump shafts travel no more than ¼” on all pumps from now on.
Projects with Globaltech
High service pump #7 flushing line- WA 131 letter of understanding for the shift in direction approved in March. Underway
High service pump #7 auto start at low pressure- WA 159 to be presented in March
Replacement of high service pumps 1&2’s impellers- WA to be presented in February
Underground diesel tank transfer lines upgrade- WA 139 approved in April. Underway
Underground valve replacement on North side of high service pump building- WA 149 approved at the October meeting. Underway
Membrane replacement assistance- WA 150 approved at the October meeting. Completed
ORP probe installation- WA 152 approved in November. Underway
Antiscalant flowmeter installation- WA 147 approved in September. Completed
Well 8 rehabilitation- WA 156 approved in December. Underway
Relocation of post treatment injection points- WA *on hold*
Water Loss

The graph below compares the water loss in % in 2017 vs 2018. The annual water loss in 2018 was 7.15% less than in 2017. This is a significant improvement. Although we are not at or below the 10% loss we want to be at if we can continue to make progress similar to this each year we will be in good shape.

Page 3 of 3

Wastewater Plant Operations

Scheduled annual waste stream analysis for February 4th with Florida Spectrum. Monthly Influent average Flow for December was 3.75 MGD.
Monthly Concentrate average flow was 0.71 MGD.
Bio solids disposed of where 10 trailers or 18.89 dry tons.
All required monthly reports where submitted to the regulatory agencies.

Ongoing Projects

Globaltech has notified the District that they are progressing with the following approved work:
WA # 133– Arc Flash Study

Staff received the Draft Arc Flash Report on October 30, 2018 and are revieed the report. Globaltech has scheduled a draft review meeting with CSID, Globaltech and Smith Engineering on Jan. 25 at 10 am to finalize the report.
WA # 140 Monitoring Well #4 Construction

Globaltech was given notice on June 19, 2018, to proceed with Monitoring Well #4 Construction. Young Quist Brothers installed the final casing to Monitoring Well #4. Pressure test on casing was performed and result was successful. Monitoring well constructing completed end of November 2018. Project is on hold awaiting delivery of piping by Globaltech. Once monitoring well 4 is completed, monitoring well #1 will be abandoned.

The staging area has been reseeded

WA # 141 – Plant D Repairs

GlobalTech was given notice on April 27, 2018, to proceed with Plant D repairs. GlobalTech is designing the new sloped floor and baffle wall. The new rake arm and center column equipment for Plant D has been delivered. The cement is scheduled to Be poured in January. G&G are installing studs now.

Agenda Page 112

Coral Springs Improvement District Drainage Report January 28, 2019 Board of Supervisors Meeting
WA-148 Restoration of canal right of way at 3 sites is expected to be complete before the Board meeting.
Pics at end of report

Current canal levels are approx. 5.72 NGVD 29 in the east basin and 6.48 NGVD 29 in the west basin as of this report Rainfall recorded for December was 1.61 inches
Rainfall recorded to date for the year is .08 inches

Field spray activities are on-going as scheduled, no out of the ordinary issues to report. Lake Coral Springs was treated for eelgrass on Jan. 15
Crews are removing saplings and small trees from the edge of canal banks and right of ways when adverse weather prevents spray applications.

MSD Memorial Park: 17 Italian cypress trees installed. Signage installed.

Agenda Page 115

AVG. BASIN LEVEL AND TOTAL RAINFALL

C A N A
L	7.3	7.29
7.08
L
E
V	6.77

7.21

6.87

7.13

6.73

6.96

7.13

6.94

6.879

6.93	6.87

R A I N F
6.74	A

E F
L E	6.51
E
I T
N

N G V D

2
9

6.23

6.63

5.81

6.62	6.62	6.63

6.45

6.38

L
L

I N
C
H E S

DEC	JAN	FEB		MAR	APR	MAY	JUN	JUL	AUG		SEP	OCT	NOV	DEC RAIN			EAST BASIN		WEST BASIN		6.5 NGVD 29 PERMIT LEVEL

Iguana Management: December 2017 through January 2019

Iguana's controlled

30
27

25	24

20
20

15

10

5	4	4

1

16

6	6
4
3
2	2	2
1	1

14	14
13
12
11
10
9	9
8	8	8

5

5

1

4
3

2

0	0 0
0

0	0	0

0	0 0

December	January	February	March	April	May	June	July	August	September	October	November    December	Jan

East Sta	West Sta	Admin Bldg

Agenda Page 118

Agenda Page 119

Agenda Page 120

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Agenda Page 121

Agenda Page 122

Water Distribution and Wastewater Collection Department Report
1-22-19 board Meeting

Prepared by: Curtis Dwiggins

There were only 5 reported service breaks in the month of December. A record low in 20+ years!

	Globaltech is complete with lift station 13 and 17 project, other than two small punch list items. The field staff is satisfied with the work that was done. I will be asking to close out that project at the February meeting.

	The department will be attending a demonstration for the repair of gravity sewer lines. We hope to find a cost effective point repair process that is effective. Currently there are some sewer systems, of our 41, that do not require full system rehab, but may benefit from point repair to maintain an effective system in the future.

	Trio Development Corporation has quoted us to rehabilitate two of our lift stations, 2 and 5, on a piggyback contract with Broward County. Those quotes are in for board consideration. This expense is covered in our budget for FY2019

	The Field Department is in the process of sampling surface waters, to potentially locate leaking water mains, as part of the next phase to our Water Loss Reduction program. The study is looking for indicators that would be common with potable water. We should have a complete report in February showing those findings.

Maintenance Department Report (Pedro V.) 1/28/2019 Board Meeting

Water Department:
Coordinating jobs in the acid bulk tank to replace defective gaskets in the distribution lines.
The 8” flow meter of the bypass system was replaced and is operating satisfactorily.
Well # 2 the outlet valve was replaced and the lightning system repaired. Works in groups with Curt personnel and the water plant.
Process room motor # 3 was repaired by warranty and is operating under normal conditions. In process of intervention by guarantee the # 1 also.
The negative pressure gages were repaired in the degasification system.
Green areas maintenance with the workshop staff in the water wells.
Well # 8 motor was disconnected for scheduled works with external contractor. Wastewater Department:
	The pumping system of the filter press were intervened and they were repaired complete.
The Parkson filter press compressor was repaired in the maintenance workshop
Pressure problems were corrected in the water pumping system, head works.
	We are working with blower # 1 to be able to detect problem oil leakage in the unit before the intervention of external personnel.
Preventive maintenance in equipment, lubrication and cleaning.

Field Department:

We will be collaborating with Curt in the replacement of a meter box in the pumping station # 5.

Drainage Department:

N/A

9D.

LLW

LEWIS LONGMAN WALKER

Agenda Page 126 Attorneys at Law llw-law.com

Reply to: West Palm Beach

MEMORANDUM
TO:	Coral Springs Improvement District

FROM:	Terry E. Lewis, Esquire

DATE:	January 8, 2019
SUBJECT:	2019 Hourly Billing Rates

Please find enclosed a copy of our Firm's 2019 Hourly Billing Rates. In setting these new rates, we gave careful consideration to current market conditions. We are also happy to let you know that beginning Janua ry 1, 2019 our firm will no longer cha rge for in-house copying. We are confident that the rates are fa ir and highly competitive within our areas of practice and for our range of experience.
We remain committed to providing you with the best possible legal services. To this end we have assembled one of the best legal teams in Florida. We also continue to make significant investments in technology that help us maintain the standard of service that you expect.
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01082261-1

JACKSONVILLE
245 Riverside Ave., Suite 1 50
Jacksonville, Florida 32202
T: 904.353.641 0
F: 904.353.7619 

ST. PETERSBURG
1 00 Second Ave. South, Suite 501 -S St. Petersburg, Florida 33701
T: 727.245.0820
F: 727.290.4057

TALLAHASSEE
31 5 South Calhoun St., Suite 830 Tallahassee, Florida 32301
T: 850.222.5702
F: 850.224.9242

WEST PALM BEACH
515 North Flagler Dr., Suite 1500 West Palm Beach, Florida 33401
T: 561 .640.0820
F: 561 .640.8202

See Things Differently

ATTAC HM E NT 1

Agenda Page 127

Shareholders
Baumann, Andrew J. 

Rates
$325 .00

Associate Attorneys
Behn, Seth C.

Rates
1,i-O . 230 .00 ✓

Capko, William G.	0 325 .00	Cowan, Jennifer R.	275 .00	
Diffenderfe r, Michelle 		325 .00	Green, Richard P. 	255 .00	
Diffenderfer, Robert P. 		325 .00	Johns, Christopher D.	215.00	
Dodge, Kenneth W.		325 .00	Kato, Nata lie A.	245 .00	
Duhy, Tara W.		325 .00	Mo rga n, Telsula C.	280 .00	
Durden, Brenna M. 		325 .00	Petrick, Amy T.	300 .00	
Flowers, Wayne E. 		325 .00	Poot, Nicole J. 	215.00	
Hennessy, Kevin S.		325 .00	Rossmell, Kathryn B. 	230.00	
Ki llinger, Lori E.		325 .00	Santana, Rachael B. 	225 .00	
Lewis, R. Steven		325 .00	Rustin, Janice	230.00	
Lewis, Terry E. 	�\�	325 .00	Wallace, John W.	270.00	
Linn, James W.		325 .00			
	Lyon, M. Christopher	�/) 325 .00	Paralegals	Rates	
	Malefatto, Alfred J. 	325 .00	Bissette, Jennife r S.	$ 185 .00	
	Walker, Stephen A.	325 .00	Blackwell, Christina L.	185 .00	
	Longman, Anne	325 .00	Connell, Kate	185 .00	
	Jennison, Julia L.	265 .00	Lozada, Marilyn A.	185 .00	
	Thomas, Glenn E.	290 .00	Reichard, Sandra	185 .00	
	Of Counsel	Rates	Clerks	Rates	
	Aschauer, Fred	300 .00	Law Clerk	$	155 .00	
			Summer Associate	165 .00	

{01056207-1 I