IMMOKALEE WATER & SEWER DISTRICT 1020 SANITATION ROAD IMMOKALEE, FL 34142 TELEPHONE (239) 658-3630 February 02, 2017 NOTICE OF MEETING There will be a Regular Meeting of the Board of Commissioners for the Immokalee Water & Sewer District, on Wednesday, February 15, 2017 at 4:30 P.M. at the office of the Immokalee Water & Sewer District, located at 1020 Sanitation Rd, Immokalee, FL 34142. REGULAR MEETING AGENDA 1. Call to Order 2. Preliminaries A. Pledge of Allegiance B. Roll Call C. Adoption of Agenda D. Employee Recognition 1. November 2016- Norma Garcia 2. December 2016- Andrea Sanchez E. Public Concerns F. Staff Good Cause Items G. Board Concerns H. Old Business 1. USDA Documents I. New Business 3. Consent Agenda A. Adoption of Minutes 1. January 18, 2017 Board Meeting B. Civil Rights Compliance Report C. January Budget Review D. Fixed Assets Acquisitions-Disposals E. Various Reports F. Project Change Orders G. Engineer’s Report – Greeley and Hansen H. Director’s Report 4. Action Agenda A. 2015-2016 Audit Review and Approval 5. Discussion Agenda A. Attorney's Report 6. Other Public Interests 7. Adjournment “Public discussion will be limited to three (3) minutes per speaker, unless additional information is requested, and additional time is granted by the Board Members.” SPECIAL REQUIREMENTS: If you require special aid or services as addressed in the American Disabilities Act, please contact the District office at (239) 658-3630, no less than five (5) days prior to the above stated workshop date.
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IMMOKALEE WATER & SEWER DISTRICT...IMMOKALEE WATER & SEWER DISTRICT 1020 SANITATION ROAD IMMOKALEE, FLORIDA 34142 (2 39) 658-3630 January 18, 2017 The first item on the agenda was
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There will be a Regular Meeting of the Board of Commissioners for the Immokalee Water & Sewer District, on Wednesday,
February 15, 2017 at 4:30 P.M. at the office of the Immokalee Water & Sewer District, located at 1020 Sanitation Rd,
Immokalee, FL 34142.
REGULAR MEETING AGENDA
1. Call to Order
2. Preliminaries
A. Pledge of Allegiance
B. Roll Call
C. Adoption of Agenda
D. Employee Recognition
1. November 2016- Norma Garcia
2. December 2016- Andrea Sanchez
E. Public Concerns
F. Staff Good Cause Items
G. Board Concerns
H. Old Business
1. USDA Documents
I. New Business
3. Consent Agenda
A. Adoption of Minutes
1. January 18, 2017 Board Meeting
B. Civil Rights Compliance Report
C. January Budget Review
D. Fixed Assets Acquisitions-Disposals
E. Various Reports
F. Project Change Orders
G. Engineer’s Report – Greeley and Hansen
H. Director’s Report
4. Action Agenda
A. 2015-2016 Audit Review and Approval
5. Discussion Agenda
A. Attorney's Report
6. Other Public Interests
7. Adjournment
“Public discussion will be limited to three (3) minutes per speaker, unless additional information is requested, and additional time is granted by the Board
Members.”
SPECIAL REQUIREMENTS: If you require special aid or services as addressed in the American Disabilities Act, please contact the District office at
(239) 658-3630, no less than five (5) days prior to the above stated workshop date.
Total Department 10 Expenses 151,165$ 167,709$ (16,544)$ 145,451$ 646,519$ 670,836$ (24,317)$ 556,304$
*Wages expense was reduced to reflect capitalized labor for installation of new meters and replaced meters -$11,354 for YTD
In this department, other materials is used for purchases of meters, meter boxes, lids, and other parts. At the end of the month, the GL asset account -Inventory is
reduced based on work orders, or increased based on purchases. When the meter is installed, it is then moved to Fixed Assets - Meters.
Vehicle maintenance includes expenses for stocking vehicle related inventory at the maintenance department.
Total Department 20 Expenses 145,838$ 144,894$ 944$ 152,688$ 649,895$ 579,576$ 70,319 604,400$
Vehicle maintenance also includes expenses for stocking vehicle related inventory at the maintenance department.
Other materials includes expenses for gloves, paper towels, small tools, parts, etc. It will also include a portion of the costs to set up the storage area at
Total Department 30 Expenses 53,916$ 69,733$ (15,817)$ 64,494$ 240,023$ 278,932$ (38,909)$ 268,050$
Vehicle maintenance also includes expenses for stocking vehicle related inventory at the maintenance department.
Other materials includes expenses for gloves, paper towels, small tools, parts, etc. It will also include a portion of the costs to set up the storage area at
Total Department 50 Expenses 59,007$ 55,667$ 3,340$ 46,383$ 163,174$ 222,668$ (59,494)$ 140,656$
Salary expenses in this department, except for the supervisor, are charged to the appropriate department, depending on the maintenance project they are working on.
Other materials includes materials and supplies to set up the storage area at the maintenance department.
Vehicle maintenance also includes expenses for stocking vehicle related inventory at the maintenance department.
Net Surplus (Deficit) 174,644$ (50,461)$ 76,681$ 338,918$ (201,842)$ 434,578$
Page 6
Immokalee Water & Sewer Dist. (IWSACT)
Page 1
Detailed Balance SheetAs of: 1/31/2017
2/7/2017 4:59:52 PM
Assets
4,787.801020.00 OPERATIONS & MAINTENANC
514,221.191030.00 FCB CD-.80% 07/13
566,037.601040.00 Florida Community Bank-CD 2.2
3,100.001070.00 CASH CHANGE FUND
300.001080.00 PETTY CASH FUND
671,470.701170.00 ACCOUNTS RECEIVABLE
5,001.381182.00 A/R DEVELOPER REVIEWS
77.701185.00 A/R - EMPLOYEE MISC.
105,249.521201.00 Revenue Account
55,880.251202.00 Operations & Maintenance Acco
233,067.681205.00 Special Restricted Reserve Acc
6,237,157.911209.00 Money Market Account
2,563.171210.00 Construction Account
1,188,296.501212.00 Customer Security Deposit Acc
1,964,733.221213.00 Bond & Interest Fund Account
3,112.651214.00 Wastewater Construction Accou
2,499.991215.00 FDEP CONSTRUCTION ACCO
12,653.681216.00 FDEP-Loan Debt Servce Accou
213,412.331217.00 Assessment Account
850,075.821230.00 ASSESSMENTS RECEIVABLE
327,731.071260.00 INVENTORY-Dept 10
24,993.071265.00 INVENTORY-Dept 50
1,200.001290.00 PREPAID EXPENSES
2,563,467.311300.00 LAND
51,542.121310.00 BUILDINGS
29,664.081320.00 BUILDING IMPROVEMENTS
113,582.731325.00 COMPUTER SYSTEM
1,757,417.371330.00 GENERAL PLANT & OFFICE E
2,605,696.131350.00 DISTRIBUTION PLANT - METE
5,620,834.271370.00 DISTRIBUTION PLANT - MAIN
82,473.681380.00 EASEMENT ACQUISITION
12,354,585.281390.00 SEWER COLLECTION
1,513,321.641395.00 ARROWHEAD DISTRIBUTION
1,262,323.741400.00 ARROWHEAD WATER
1,356,470.451430.00 AUTOS & TRUCKS
220,995.991450.00 WELL & WELL FIELDS
127,549.601470.00 SERVICE CONNECTIONS
67,032.461490.00 PUMP HOUSE - STRUCTURAL
32,029.001510.00 PUMP HOUSE - MECHANICAL
590,080.771530.00 RESERVOIR & AERATOR
70,238.591560.00 ELECTRICAL
150,408.421580.00 FENCING
4,807.261600.00 TURBINE PUMPS - 4"
15,684.001610.00 TURBINE PUMPS - 6"
3,399,060.751650.00 CARSON RD WATER TREATM
399,149.481657.00 Lift Station X2 & Force Main
54,983.531658.00 Lift Station K
131,516.361661.00 Lift Station W-Force Main
68,085.001670.00 MASTER UTILITY PLAN
14,299.991680.00 UTILITY STORAGE BUILDING
115,379.021690.00 AIRPORT WELL
50,137.001691.00 Airport Addition-2010
Draft - Unaudited
Immokalee Water & Sewer Dist. (IWSACT)
Page 2
Detailed Balance SheetAs of: 1/31/2017
2/7/2017 4:59:52 PM
15,535.221700.00 LANDSCAPING
12,775.391710.00 CARSON ROAD WELL
10,345.001720.00 DRIVEWAYS
170,819.471730.00 WATER PLANT EXPANSION
5,743.871740.00 1,000 G.P.M. AERATOR
87,996.311760.00 WESTCLOX EXTENSION
11,650,294.911770.00 SEWER TREATMENT PLANT
51,290.051771.00 WWTP Monitoring Wells
50,500.001772.00 Clarifier Rehab Design Phase
90,770.501773.00 Sewer Rehab Design Phase 3
3,681,742.441780.00 EFFLUENT DISPOSAL
1,414,432.201796.00 PLANT EXPANSION 96
1,722,570.941797.00 PLANT EXPANSION 97
22,560.161798.00 PLANT EXPANSION 98
2,387,806.671799.00 PLANT EXPANSION
154,862.001800.00 MANHOLE SYSTEM
(31,299,477.29)1810.00 ACCUMULATED DEPRECIATI
380,069.161861.00 Various LIftstation Improvement
2,065,485.031862.00 Class A Sludge Process
59,225.001865.00 WASTEWATER PLANT EXPAN
5,351,162.761870.00 DIW PROJECT
182,956.801871.00 DIW Piping Modifications 2015
316,724.711875.00 DISINFECTION SYSTEM IMPR
169,028.011876.00 CSI-AC Main & Undersized Mai
98,367.501877.00 Master Plan Asset
3,458,342.801878.00 CSI-DEP SRF Water Stimulus P
997,269.251880.00 WWTP UPGRADE-PH-1
325,361.081890.00 WWTP UPGRADE-PH-II
27,026.001891.00 IWSD Reclaimed
(83,709.79)3250.00 ALLOWANCE FOR DOUBTFUL
Total Assets $51,388,315.40========================
Liabilities
454,798.432100.00 ACCOUNTS PAYABLE
(0.59)2200.00 WAGES PAYABLE
(454.60)2201.00 FICA TAXES PAYABLE
115,389.252203.00 VACATION TIME PAYABLE
(45,190.81)2210.00 ACCOUNTS PAYABLE - PAYR
(382.50)2350.00 INSURANCE DEDUCTIONS
54,855.442390.00 ACCRUED INTEREST - FHA
1,195,141.002400.00 CUSTOMER DEPOSITS
450,000.002600.00 BOND SERIES A
157,000.002650.00 LOAN PAYABLE - BOND SERI
264,969.002670.00 LOAN PAYABLE-FHA AIRPOR
3,109,000.002680.00 LOAN PAYABLE - SERIES 199
584,468.542726.00 LOAN PAYABLE-DEP SRF WA
2,307,000.002800.00 BOND SERIES 1989
154,000.002810.00 BOND SERIES 1990
613,000.002820.00 SERIES 1998 BONDS
1,850,000.002830.00 BOND SERIES 2001
3,077,000.002835.00 USDA BOND SERIES 2008
4,835,000.002840.00 USDA Bond 2013
Immokalee Water & Sewer Dist. (IWSACT)
Page 3
Detailed Balance SheetAs of: 1/31/2017
2/7/2017 4:59:52 PM
Total Liabilities $19,175,593.16
Equity
9,982,996.833000.00 CONTRIBUTED CAPITAL - FHA
2,324,845.003001.00 CONTRIBUTED CAPITAL-DEP
3,425,300.003002.00 CONTRIBUTED CAPITAL-USD
1,060,900.003003.00 Contributed Capital-Arrowhead
153,509.003005.00 AMORT OF CONTRIBUTED CA
1,268,087.753050.00 MEMBERSHIP CERTIFICATES
2,143,096.483060.00 Accumulated Maintenance Res
5,554,687.673100.00 CONTRIBUTIONS IN AID OF C
19,502.383120.00 CONTRIBUTIONS - IMPACT F
444,133.453150.00 CONTRIBUTED CAPITAL ASS
(840,000.00)3199.00 AMORT OF CUST CAPITAL
776,232.883200.00 SURPLUS - RETAINED EARNI
960,000.003210.00 Emergency Reserve
3,300,690.003220.00 Operating Reserve
259,086.003230.00 Vehicle Replacement Reserve
540,234.003240.00 Capital Equipment Reserve
Net Income / (Loss) $839,420.80
Net Worth $32,212,722.24
========================$51,388,315.40Total Liabilities and Net Worth
MEMORANDUM
IWSD Eng Report 2-8-17.docx
TO: IWSD Board February, 2017
FROM:
SUBJECT: General Engineering Report
IMMOKALEE WATER & SEWER DISTRICT
GENERAL ENGINEERING REPORT
1.) MONTHLY FLOW SUMMARY
Water treatment plants: Max day combined water production for the three water plants last
month was 2.68 MGD, which occurred on the 18th. This volume is up from the 2.48 MGD
reported for the previous month. The combined average daily flow for last month was 2.30
MGD, which is up from the previous month’s 2.20 MGD. Shown below is a tabulation of the
average and max daily flows for each water treatment plant for last month:
FACILITY
Max DF
(MGD)
Max DF
(Date)
ADF
(MGD)
Permitted
Capacity
(MGD)
%
Capacity
for ADF
9th ST WTP 0.89 21st 0.33 2.25 14.7%
Carson Rd. WTP 1.65 10th 1.22 2.00 61.0%
Airport WTP 1.25 17th 0.74 1.39 53.2%
Total 2.68 18th 2.30 5.64 40.8%
Wastewater treatment plant max daily flow for last month was 2.17 MGD, which is down
from the previous month’s 2.35 MGD. The average daily flow for last month was 1.86 MGD,
which is down from the previous month’s 1.94 MGD. Shown below is a tabulation of the
average and max flows for the wastewater treatment plant for last month:
The annual ADF was 1.62 MGD. Rainfall recorded at the wastewater treatment plant was 0.96
inches for the month of January compared to 0.22 inches for December.
FACILITY Max DF
(MGD)
ADF
(MGD)
Permitted
Capacity
(MGD)
% Capacity
for ADF
Wastewater Treatment Plant 2.17 1.86 4.00 46.5%
Memorandum To: IWSD Board February 8, 2017
Page 2
IWSD Eng Report 2-8-17.docx
2.) WATER TREATMENT PLANTS
The District’s New Water Use Permit was issued on May 23, 2011.
In the permit, SFWMD stipulated a monitoring period to ensure that the IWSD’s water
withdrawals do not adversely impact wetland areas.
The monitoring plan will involve annual vegetation inspections and drilling two shallow monitor
wells to periodically check ground water levels.
SFWMD also required IWSD to remove the exotic vegetation from the wetland areas for the
monitoring period of 5 years.
At the November 28th IWSD Board Meeting, the Board approved the ranking and voted to enter
into a 5-year contract with Collier Environmental Services for exotic vegetation removal.
Collier Environmental Services began work on January 30, 2013.
Boylan Environmental Consultants, Inc. submitted the Fifth Annual (Final) monitoring report to
SFWMD on September 15, 2016.
3.) WASTE WATER TREATMENT PLANT & EFFLUENT DISPOSAL
The renewed Deep Injection Well (DIW) operating permit was issued on January 14, 2015.
The WWTP permit renewal was issued by FDEP on June 22, 2016.
4.) DISTRIBUTION AND COLLECTION SYSTEMS
The USDA has approved the ER and PER for the AC and Undersized Water Main Replacement
Project.
The national USDA office has approved the project application, and IWSD, G&H and USDA
representatives met on May 11th to discuss the schedule for the project.
G&H has submitted the FDOT Right-of-Way permit application for Phase 3.
G&H is working on responses to FDOT’s request for additional information.
IWSD and G&H met with Matt McClean from Collier County on November 14th to discuss the
Right-of-Way permit fees for the project.
On November 4th, IWSD and G&H participated in a webinar presentation given by Quest
Construction Data Network to demonstrate their on-line services for bidding projects, including
electronic document distribution (via download) and maintaining a list of plan holders.
The updated anticipated schedule is as outlined below:
Completed Contract Documents submitted to USDA
Completed USDA Review
Completed Address USDA Minor Comments
Completed USDA Concurrence
Completed Bond Hearing
Completed USDA issuance of Loan Closing Instructions
Completed IWSD Certification to meet Loan Closing Stipulations
Completed USDA Authorization to Bid
March 2017 Bid Opening
April 2017 USDA Review/Approval and Contract Award
April 2017 Start of Construction
Memorandum To: IWSD Board February 8, 2017
Page 3
IWSD Eng Report 2-8-17.docx
G&H has developed plans for improvements to Lift Station X7.
G&H reviewed quotes from contractors for improvements to Lift Station X7.
IWSD intends to award the Lift Station X7 construction contract to Quality Enterprises.
IWSD intends to purchase the pumps, guiderails, and control panel directly from the pump
supplier.
5.) STATUS OF CAPITAL IMPROVEMENT PROJECT FUNDING
G&H has developed plans and specifications for the Clarifier Rehab project as well as the Sewer
Rehab projects. FDEP has approved the plans and specifications and these projects were added
to the FDEP intended use list at the November 2014 hearing.
However, other funding sources will likely be sought for these projects instead.
Due to the magnitude of the Reclaimed Water project, the IWSD will need to go through the
RFQ process for professional services.
G&H and IWSD have updated the 5-year Capital Improvements Plan for FY2016 through
FY2021.
6.) CONSTRUCTION PROJECTS WITHIN THE IWSD SERVICE AREA
Kaicasa – We have reviewed re-submitted utility plans from Johnson Engineering and sent an
approval letter to IWSD on May 13, 2008. The water and sewer lines have been completed, but
the remainder of the project has been delayed.
First Stop Grocery – We have reviewed re-submitted utility plans from Blair A. Foley, P.E.,
LLC and the project is now under construction.
Quik Way – We have reviewed the re-submitted utility plans from Steven J. Fleming and
Associates, Inc. and are waiting for them to schedule a pre-construction meeting.
Immokalee Regional Airport Phase 2 – We have reviewed the revised plans from Grady
Minor, and are waiting for them to schedule a pre-construction meeting.
Our Lady of Guadalupe – We have reviewed the submitted plans from Spectrum Engineering
and are waiting for them to schedule a pre-construction meeting.
First Bank – We have reviewed the re-submitted plans from Deuel and Associates, and are
waiting for them to schedule a pre-construction meeting.
1
Executive Director’s Report By
Eva J. Deyo February 15, 2017 – Regular Board Meeting
Water Department During January, Jean Pierre “JP” Louis and the Water Department staff completed the following:
Productivity: - The Water Department staff installed 12 new services with backflows. They replaced 3 backflow preventers, 61 meter registers, and 14 meter antennas. They repaired 3 line and tubing breaks and 36 backflow devices. They repaired 3 valves, and raised 1 meter box.
Meter sizes and registers – We are continuing to verify the EDU’s and meter sizes, at the different locations.
Backflow Testing/Certification Project – They have been steadily working on this program, in order to complete the requirements.
Water Plant Issues –The JVW Plant needed repairs on the top. We received a quote from Crom Engineering and Construction Services (CECS), a division of Crom, LLC (the tank manufacturer). Their price was $37,713 to do the concrete repairs needed to the tank. We hired them to do the work. They took the plant off line in order to do the repairs. This work was completed and the plant was placed back on line on January 18, 2017.
Flushing - They are still working on the flushing project. It has to be done three times per year. Valve Project – JP Louis has assigned two people at a time, to take turns for two weeks, to make
sure that the water valve exercising project is also completed. They are also replacing broken valves.
SCADA System – This was installed on the three water plants. There were some problems with the system on the Carson Plant. They all seem to be working now.
The Water Department is very busy with all of the ongoing projects, trying to maintain staff, and coverage.
Vacancies – There are no vacancies in this department.
Wastewater Plant During January:
Plant Operations & Maintenance – John Short and his staff were working under mostly normal conditions for this time of year. We had problems with the clarifiers blankets went over the weirs.
FDEP Inspection – FDEP came to the WWTP for an inspection the week of October 19, 2015. We still have not received their written report.
Sprayfield – We have been using the Sprayfield as much as possible, Schwing Bioset Process – We have begun making our own fertilizer: Organi’Kalee. We are currently
using it in our own sprayfield. It didn’t run for approximately two weeks in January. Vacancies – There are no vacancies in this department.
Wastewater Collection Lift Station Maintenance – During January, Hector Ramos and his staff pulled pumps, and mowed at
the various lift stations, and around the Wastewater Plant, and the District owned property on SE 11th Street. They replaced a voltage monitor relay in Lift Station X6.
2
Sewer backup – There were sewer backups on Eustis Avenue, Kristy Lane, South 12th Street, North 19th Street, Orange Street, Lake Trafford Road and Weeks Terrace.
Smoke Testing – We smoke tested the manholes in Section H. Lift Station N Vehicle Accident – On December 2, 2016, a person ran over the control panels and
backflows to Lift Station N. We received two quotes for the emergency repair, and awarded it to the lowest bid received from MG Electrical Developers, Inc. ($10,250). We contacted the insurance company (Liberty Mutual) and they will be sending a check for $10,000 (the maximum amount of property damage coverage that their client has).We received the check from the insurance company on February 1, 2017.
Vacancies – We advertised for the vacancy left by Jacob Gallegos. His last day was January 24, 2017.
Administration During January, Oona Reyna-Rodriguez and her staff were very busy keeping up with their regular
duties and keeping the office going. File Server Upgrade - We are still trying to configure the Denali Accounting Program, and are not
able to customize reports at this time. Vocantas Interactive Voice Response Solution – IWSD is going to be implementing this system. It
will automate routine tasks and increase available time for complex requirements. It will also streamline customer service and increase customer satisfaction. It is flexible and scalable to meet our unique requirements. They will assign a toll free number 866-658-3630 to IWSD. Customers will be able to call in to make payments with checks, credit cards, etc. It uses speech recognition and is PCI compliant. It will allow for the customers to be called before their water is turned off.
Online Bill Pay – The District began accepting online bill payments on January 9, 2015. Customers can sign up to make payments, or to see their water usage history. They also have the option of getting their water bills by email. We now have over 500 customers who are signed up to access their account electronically.
Record Retention - We are continuing to work on scanning orders, and other old records, for electronic record-keeping.
I-9 Audit – Homeland Security came to audit our I-9’s and associated paperwork. They are now selecting critical infrastructure to audit. Norma Garcia had to scan and make copies of all of the documents for them to audit, for all of our current employees and for 3 years of the former employees. We are still waiting for them to return the originals.
Fiscal Year 2016 Audit – Tuscan & Company worked on their final fieldwork on the week of December 13, 2016. They are scheduled to present to the Board on February 15, 2017.
Vacancies – There are no vacancies in this department.
Maintenance Department During January, Derys Maldonado and his staff completed the following:
Wastewater Plant and Sprayfield: – They unclogged and cleaned the return tubes on Clarifier #1 sludge return tank. They replaced the motor on Digester #1. They unclogged the Wastewater plant grit separator. They repaired a check valve leak on RAS B. They repaired a splash guard cover, adjusted the junction electrical Box on Rotor 1A, and also tightened the belts. One shaft of Rotor 3A busted and half of the Rotor was submerged into the Ditch. They drained the ditch, replaced the shaft and put the Rotor back in place. They replaced a blown fuse on Rotor 3B. They replaced gearbox seals on Ditch #4A. They unclogged the effluent line to the Lab. They replaced the back pump cover on Bioset transfer pump. They installed new signs in the new and old admin buildings restrooms. Southwest Florida Service & Supply pulled DIW #1 for repairs.
3
Equipment: - They installed steering hydraulic cylinder in the scissor lift. They replaced a belt on the forklift. They installed a new hose and filter on the Dept 30 smoke blower chemical tank pump and cleaned the carburetor. They serviced the Thompson pump. They worked on the MX 110 Case Tractor, adjusted the shifter. They also replaced the door tint, lock, gasket and hinges. They replaced the tires on Departments 20 & 50 EZ Go golf carts. They took out JD Tractor 229 hydraulic steering cylinder & replaced front axle seals. They also replaced the exhaust pipe. They repaired Dept 50 pressure washer pump. They sanded down and sprayed rust stop on dept 50 mini-excavator trailer. They replaced the hydraulic hoses on B95 back-hoe and painted the stabilizer leg. They serviced the Bad Boy riding mower.
Vehicles: - They worked on new truck accessories and tint. Motorola came over and installed new truck radios. They installed cruise control modules on trucks 551, 552, 114, 336 & 120 and took them to Labelle Ford for cruise control computer flashing. They installed new batteries on trucks 332 & 551. They installed new strobe lights on truck 120, new back up alarm & camera.They repaired a front passenger tire on truck 220. They repaired an air leak on truck 228. They serviced truck 553. They serviced truck 556. They also installed a crane hoist seal, and installed new rear strobe lights. They adjusted door latches on truck 561.
Water Department: - They greased HSP #3 at Carson Water Plant and put back on line. They re-set JVW Water Plant PLC. They also worked on replacing the floats, because the wells would not work on automatic.
Miscellaneous: They installed Dept 40 and Dept 20 new refrigerators. They lowered the main office lobby's restroom mirror and paper towel dispenser. They installed a new Board Room a/c locking box. They helped Dept 30 on sewer backups, and pulling pumps at various lift stations.
Vacancies – There are no vacancies in this department.
IMMOKALEE WATER & SEWER DISTRICT
BASIC FINANCIAL STATEMENTS
AND SUPPLEMENTARY INFORMATION
TOGETHER WITH ADDITIONAL REPORTS
YEARS ENDED
SEPTEMBER 30, 2016 AND 2015
FY '16 Verbal Comments
Maximum reserve is overfunded by approx $276K.
Revenue should be recorded when earned (Radio Fiesta cell tower only had 10 months of
MANAGEMENT'S DISCUSSION AND ANALYSIS (MD&A)....................................................................................................................I-XI
BASIC FINANCIAL STATEMENTS
Statements of Net Position.............................................................................................................................................5
Statements of Revenues, Expenses, and Changes in Net Position..................................................................6
Statements of Cash Flows...........................................................................................................................7
Notes to the Financial Statements..............................................................................................................8-32
REQUIRED SUPPLEMENTARY INFORMATION OTHER THAN MD&A
Schedule of Revenues, Expenses and Changes in Net Position - Budget
(Non-GAAP Budgetary Basis) and Actual with Reconciliation to GAAP
Basis - Year Ended September 30, 2016...............................................................................................................................................33-38
ADDITIONAL REPORTS
Independent Auditor's Report on Internal Control Over
Financial Reporting and on Compliance and Other Matters
Based on an Audit of Basic Financial Statements Performed
in Accordance with Government Auditing Standards………………………………………………….39-40
Independent Accountant's Report on Compliance with
Independent Auditor's Report to Management………………………………………………….…………………42-44
Management's Response to the Independent Auditor's Report to Management………………………………….Exhibit
DRAFT
INDEPENDENT AUDITOR’S REPORT
Board of Commissioners
Immokalee Water & Sewer District
1020 Sanitation Road
Immokalee, Florida 34142
Report on the Financial Statements
We have audited the accompanying basic financial statements of the business-type activities of
Immokalee Water & Sewer District (an independent special district) ( the "District") as of and for
the years ended September 30, 2016 and 2015, 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 an opinion on these financial statements based on our audits. We
conducted our audits in accordance with auditing standards generally accepted in the United States
of America and the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States of America. 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 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,
DRAFT
Board of Commissioners
Immokalee Water & Sewer District
Page 2
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 overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a
basis for our audit opinion.
Opinion
In our opinion, the financial statements referred to above present fairly, in all material respects, the
respective financial position of the business-type activities of Immokalee Water & Sewer District
as of September 30, 2016 and 2015, and the respective changes in financial position and cash
flows thereof, for the years 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 I - XI 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 - management's discussion and analysis (MD&A) 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 required supplementary information - management's
discussion and analysis (MD&A) because the limited procedures do not provide us with sufficient
evidence to express an opinion or provide any assurance.
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Board of Commissioners
Immokalee Water & Sewer District
Page 3
Other Required Supplementary Information
Our audit was conducted for the purpose of forming an opinion on the financial statements that
collectively comprise Immokalee Water & Sewer District's basic financial statements. The required
supplementary information other than MD&A - budgetary comparison information - Schedule of
Revenues, Expenses and Changes in Net Position - Budget (Non-GAAP Budgetary Basis) and
Actual with Reconciliation to GAAP Basis - year ended September 30, 2016 is presented for
purposes of additional analysis and is not a required part of the basic financial statements. The
required supplementary information other than MD&A - budgetary comparison information -
Schedule of Revenues, Expenses and Changes in Net Position - Budget (Non-GAAP Budgetary
Basis) and Actual with Reconciliation to GAAP Basis - year ended September 30, 2016 is the
responsibility of management and was derived from and relates 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 required supplementary
information other than MD&A budgetary comparison information - Schedule of Revenues, Expenses
and Changes in Net Position - Budget (Non-GAAP Budgetary Basis) and Actual with Reconciliation
to GAAP Basis - year ended September 30, 2016 is fairly stated, in all material respects, in relation
to the basic financial statements as a whole.
Other Information
Our audit was conducted for the purpose of forming an opinion on the financial statements that
collectively comprise the District's basic financial statements. The Exhibit - Management's
Response to Independent Auditor's Report to Management is not a required part of the basic
financial statements but is required by Government Auditing Standards. Such information has not
been subjected to the auditing procedures applied in the audit of the basic financial statements, and
accordingly, we do not express an opinion or provide any assurance on it.
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Board of Commissioners
Immokalee Water & Sewer District
Page 4
Other Reporting Required by Section 218.415, Florida Statutes
In accordance with Section 218.415, Florida Statutes, we have also issued a report dated January 16,
2017, on our consideration of Immokalee Water & Sewer District's compliance with provisions of
Section 218.415, Florida Statutes. The purpose of that report is to describe the scope of our testing
of compliance and the results of that testing, and to provide an opinion on compliance with the
aforementioned Statute. That report is an integral part of an audit performed in accordance with
Sections 218.39 and 218.415, Florida Statutes in considering Immokalee Water & Sewer District's
compliance with Section 218.415, Florida Statutes.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated January
16, 2017 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, contract 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.
TUSCAN & COMPANY, P.A.
Fort Myers, Florida
January 16, 2017
DRAFT
MANAGEMENT'S DISCUSSION
AND ANALYSIS
(MD&A)
DRAFT
IMMOKALEE WATER & SEWER DISTRICT
STATEMENTS OF NET POSITION
September 30, 2016 and 2015
2016 2015
ASSETS
CURRENT ASSETS
Cash 6,553,891$ 5,735,710$
Investment 1,075,700 1,062,152
Accounts receivable, net 525,068 510,580
Other receivables 5,079 6,311
Inventory 382,964 297,906
Prepaid expenses 50,406 44,068
TOTAL CURRENT ASSETS 8,593,108 7,656,727
RESTRICTED ASSETS
Cash 3,105,915 2,939,447
Grant and assessment receivables 901,754 954,803
TOTAL RESTRICTED ASSETS 4,007,669 3,894,250
CAPITAL ASSETS
Capital assets not being depreciated:
Land 2,645,941 2,645,941 Construction in progress 484,882 283,183
Capital assets being depreciated: Buildings and improvements 1,509,938 1,509,938 Water and wastewater plants and systems 61,902,278 61,321,071 Machinery and equipment 3,201,123 2,932,654 Less: