ISLANDS AT DORAL (NE) COMMUNITY DEVELOPMENT DISTRICT

MIAMI-DADE COUNTY REGULAR BOARD MEETING & PUBLIC HEARING AUGUST 4, 2021
7:00 P.M.

Special District Services, Inc. 8785 SW 165th Avenue, Suite 200
Miami, FL 33193

www.islandsatdoralnecdd.org 786.347.2711 Telephone 877.SDS.4922 Toll Free 561.630.4923 Facsimile

AGENDA ISLANDS AT DORAL (NE)
COMMUNITY DEVELOPMENT DISTRICT
Doral Legacy Park – 2nd Floor Conference Room 11400 NW 82nd Street
Doral, Florida 33178
REGULAR BOARD MEETING & PUBLIC HEARING
August 4, 2021
7:00 p.m.

Call to Order
Proof of Publication…	Page 1
Establish Quorum
Additions or Deletions to Agenda
Comments from the Public for Items Not on the Agenda
Approval of Minutes
May 26, 2021 Regular Board Meeting…	Page 2
Public Hearing
Proof of Publication…	Page 6
Receive Public Comments Fiscal Year 2021/2022 Final Budget
Consider Resolution No. 2021-04 – Adopting a Fiscal Year 2021/2022 Final Budget…	Page 7
Old Business
New Business
Consider Resolution No. 2021-05 – Adopting a Fiscal Year 2021/2022 Meeting Schedule…	Page 14
Accept and Receive Alvarez Engineering 2021 Annual Engineer’s Report…	Page 16
Legal Update Memo…	Page 24
Administrative Matters
Financial Update.	Page 27
Board Member/Staff Comments and Requests
Adjourn

Page 1

ISLANDS AT DORAL (NE) COMMUNITY DEVELOPMENT DISTRICT REGULAR BOARD MEETING
MAY 26, 2021

CALL TO ORDER

The May 26, 2021, Regular Board Meeting of the Islands at Doral (NE) Community Development District (the “District”) was called to order at 7:00 p.m. in the Second Floor Conference Room of Doral Legacy Park located at 11400 NW 82nd Street, Doral, Florida 33178.

PROOF OF PUBLICATION

Proof of publication was presented that notice of the Regular Board Meeting had been published in the
Miami Daily Business Review on May 17, 2021, as legally required.

ESTABLISH A QUORUM

It was determined that the attendance of Chairman Jesus Arias, Vice Chairman Nestor Garcia and Supervisor Dunia Cuneo constituted a quorum and it was in order to proceed with the meeting.

Staff in attendance included: District Manager Gloria Perez of Special District Services, Inc.; and General Counsel Ginger Wald of Billing, Cochran, Lyles, Mauro & Ramsey, P.A.

DECLARE VACANCIES IN SEATS 3 & 4

Mrs. Perez advised that no one had qualified for Seats #3 and #4 during the qualifying period for election for the District. Seat #3 is currently vacant and Seat #4 is currently held by Nestor Garcia, respectively as a holdover. Therefore, pursuant to Section 190.006, Florida Statutes, incumbent Mr. Garcia will serve no longer than ninety (90) days from November 17, 2020, or until an appointment to the vacancy has been made.
Since no one qualified for Seat #3, a vacancy will be declared and appointments can be made at a future date.

A MOTION was made by Supervisor Garcia, seconded by Supervisor Cuneo and unanimously passed declaring a vacancy in Seat #3, which term expires in 2024.

APPOINTMENT TO VACANT SEAT

A MOTION was made by Supervisor Cuneo, seconded by Supervisor Arias and unanimously passed declaring a vacancy in Seat No. 4 followed by the appointment of Nestor Garcia to fill the vacancy and unexpired term of office in Seat No. 4, which term expires in 2024.

ADMINISTER	OATH	OF	OFFICE	AND	REVIEW	BOARD	MEMBER RESPONSIBILITIES & DUTIES

Mrs. Perez, as Notary Public in the State of Florida, administered the Oath of Office to Nestor Garcia. Mr. Garcia was advised to file the Financial Disclosure Form-1 required for this year (2020 Form 1) within 30 days of this date. Mrs. Perez provided information regarding “Government in the Sunshine Law”, public records and conflicts of interest, along with information on the workings and benefits of a CDD and the responsibilities and duties of Board Members. Key elements were reviewed.

ELECTION OF OFFICERS

Mrs. Perez stated that it would now be in order to elect Officers of the District. She noted the roles of her associates and herself regarding appointment to office and stated that nominations would be in order for Chairperson and Vice-Chair with the remaining three Supervisors being designated as Assistant Secretaries.

No changes were made to the current slate of officers:

Chairperson – Jesus Arias
Vice Chairperson – Nestor Garcia
Assistant Secretary – Dunia Cuneo
Secretary/Treasurer – Gloria Perez
Assistant Secretary - Armando Silva and Nancy Nguyen (District Managers for Special District Services, Inc., in Mrs. Perez’s absence)

A MOTION was made by Supervisor Garcia, seconded by Supervisor Cuneo and unanimously passed electing the above Slate of Officers, as nominated.

ADDITIONS OR DELETIONS TO THE AGENDA

Mrs. Perez announced the addition of an item under Administrative Matters, M.2. Statement of Financial Interests Disclosure 2020 Form 1 Reminder.

COMMENTS FROM THE PUBLIC FOR ITEMS NOT ON THE AGENDA

There were no comments from the public for items not on the agenda.

APPROVAL OF MINUTES
October 7, 2020, Regular Board Meeting

The October 7, 2020, Regular Board Meeting minutes were presented for approval.

A MOTION was made by Supervisor Garcia, seconded by Supervisor Cuneo and unanimously passed approving the minutes of the October 7, 2020, Regular Board Meeting, as presented.

OLD BUSINESS

There were no Old Business items to come before the Board.

NEW BUSINESS
Consider Resolution No. 2021-01 Adopting a Fiscal Year 2021/2022 Proposed Budget

Mrs. Perez presented Resolution No. 2021-01, entitled:

RESOLUTION NO. 2021-01

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE ISLANDS AT DORAL (NE) COMMUNITY DEVELOPMENT DISTRICT APPROVING A PROPOSED BUDGET FOR FISCAL YEAR 2021/2022; AND PROVIDING AN EFFECTIVE DATE.

Mrs. Perez advised that the Debt Service Assessment is the same as last year. The way the refunding was set-up there will be a large balloon payment in the amount of $2,225,000 due at maturity in 2029. A new loan will be needed at that time. By collecting the pre-refunding rates, bond prepayments can be made, greatly reducing the loan that will be needed in 2029. A prepayment of $110,000 was made in November 2020. Therefore the 2029 payment that is due is estimated at $1,585,000. The proposed Administrative Assessment is slightly lower than last year. The estimated available funds projected for 9-30-21 are approximately $70,000 (maybe higher), should no unforeseen expenses occur. A carryover balance of $22,035 has been applied ($21,535 was set-up last year). Assessments might have to be increased in a few years. Since the overall assessment presented for 2021/2022 is lower than the 2020/2021 assessment, letters to residents are not required.

A MOTION was made by Supervisor Garcia, seconded by Supervisor Cuneo and unanimously passed adopting Resolution No. 2021-01, as presented, approving a Proposed Budget for FY 2021/2022 and setting the Public Hearing for finalization for August 4, 2021, at 7:00 p.m. at the current location; and further authorizing the advertisement as required.

Consider Resolution No. 2021-02 – E-Verify Memorandum of Understanding

Mrs. Perez presented Resolution No. 2021-02, entitled:

RESOLUTION NO. 2021-02

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE ISLANDS DORAL AT (NE) COMMUNITY DEVELOPMENT DISTRICT DIRECTING THE DISTRICT MANAGER TO REGISTER THE DISTRICT WITH AND USE THE E-VERIFY SYSTEM PURSUANT TO THE REQUIREMENTS OF SECTION 448.095, FLORIDA STATUTES; AUTHORIZING EXECUTION OF THE E-VERIFY MEMORANDUM OF UNDERSTANDING FOR EMPLOYERS BETWEEN THE DISTRICT AND THE DEPARTMENT OF HOMELAND SECURITY (DHS); PROVIDING FOR SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE

Section 448.095, Florida Statutes, requires public employers, such as the District, to register with and use the E-Verify system of the United States Department of Homeland Security (the “E-Verify system”) to verify the work authorization status of newly hired employees; and also mandates that the District may not, on or after January 1, 2021, enter contracts with a contractor unless the contractor and its subcontractors have registered with and are utilizing the E-Verify system; and in order to register with the E-Verify system, the District is required to enter into the E-Verify Memorandum of Understanding for Employers with the Department of Homeland Security (DHS), a copy of which is attached made a part of the Resolution as Exhibit “A” the (“E-Verify MOU”). In accordance with the requirements of Section 448.095, Florida Statutes, the District Board of Supervisors finds it to be in the best interest of the District to register with the E-Verify system, authorize execution of the E-Verify MOU, and utilize the E-Verify system in connection with its hiring practices and for new and renewed agreements entered into on or after January 1, 2021 with contractors, service providers, and others providing labor, supplies or services to the District.

A MOTION was made by Supervisor Garcia, seconded by Supervisor Cuneo and unanimously passed adopting Resolution No. 2021-02, as presented, approving the E-Verify Memorandum of Understanding and ratifying the required actions taken by District management.

Consider Resolution No. 2021-03 – Ratifying Actions Taken Pursuant to EO No. 20-69

Mrs. Perez presented Resolution No. 2021-03, entitled:

RESOLUTION 2021-03

A RESOLUTION BY THE BOARD OF SUPERVISORS OF THE ISLANDS AT DORAL (NE) COMMUNITY DEVELOPMENT DISTRICT RATIFYING AND APPROVING ACTIONS TAKEN BY THE BOARD OF SUPERVISORS AT MEETINGS HELD VIA MEDIA COMMUNICATIONS TECHNOLOGY PURSUANT TO EXECUTIVE ORDER NO. 20-69, AS AMENDED AND EXTENDED, AS A RESULT OF THE COVID-19 PANDEMIC

Ms. Wald provided an overview of the presented resolution after which the following motion was made.

A MOTION was made by Supervisor Garcia, seconded by Supervisor Cuneo and unanimously passed adopting Resolution No. 2021-03, ratifying and approving the actions taken by the Board pursuant to Executive Order No. 20-69, as amended and extended.

ADMINISTRATIVE MATTERS
Financial Update

Mrs. Perez presented the financials in the meeting book and briefly reviewed them. She pointed out that the available fund as of March 31, 2021, were $111,395.40.

Statement of Financial Interests – 2020 Form 1

Mrs. Perez advised the Board that they should be receiving in the mail their individual 2020 Form 1 (the “Form”) and to complete the Form and mail, email and/or hand deliver it to the Supervisor of Elections’ office on or prior to July 1, 2021.

BOARD MEMBER/STAFF COMMENTS

There were no Board Member or Staff comments.

ADJOURNMENT

There being no further business to come before the Board, a MOTION was made by Supervisor Cuneo, seconded by Supervisor Arias and passed unanimously adjourning the Regular Board Meeting at 7:15 p.m.

ATTEST:

Secretary/Assistant Secretary	Chairman/Vice-Chair

RESOLUTION NO. 2021-04

A RESOLUTION OF THE ISLANDS AT DORAL (NE) COMMUNITY DEVELOPMENT DISTRICT ADOPTING A FISCAL YEAR 2021/2022 BUDGET.

WHEREAS, the Islands at Doral (NE) Community Development District (“District”) has prepared a Proposed Budget and Final Special Assessment Roll for Fiscal Year 2021/2022 and has held a duly advertised Public Hearing to receive public comments on the Proposed Budget and Final Special Assessment Roll; and,

WHEREAS, following the Public Hearing and the adoption of the Proposed Budget and Final Assessment Roll, the District is now authorized to levy non ad-valorem assessments upon the properties within the District.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE ISLANDS AT DORAL (NE) COMMUNITY DEVELOPMENT DISTRICT THAT:

Section 1.	The Final Budget and Final Special Assessment Roll for Fiscal Year 2021/2022 attached hereto as Exhibit “A” is approved and adopted, and the assessments set forth therein shall be levied.

Section 2.	The Secretary of the District is authorized to execute any and all necessary transmittals, certifications or other acknowledgements or writings, as necessary, to comply with the intent of this Resolution.

PASSED, ADOPTED and EFFECTIVE this 4th day of August, 2021.

ATTEST:	ISLANDS AT DORAL (NE)
COMMUNITY DEVELOPMENT DISTRICT

By:			By:		 Secretary/Assistant Secretary			Chairperson/Vice Chairperson

Islands At Doral (NE) Community Development District

Final Budget For Fiscal Year 2021/2022
October 1, 2021 - September 30, 2022

CONTENTS

FINAL BUDGET

DETAILED FINAL BUDGET

DETAILED FINAL DEBT SERVICE FUND BUDGET IV	ASSESSMENT COMPARISON

FINAL BUDGET
ISLANDS AT DORAL NE COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2021/2022
OCTOBER 1, 2021 - SEPTEMBER 0, 2022

REVENUES	
FISCAL YEAR 2021/2022 BUDGET	

                	       	

TOTAL REVENUES	$	19,477	
		
EXPENDITURES		
MAINTENANCE EXPENDITURES		

TOTAL MAINTENANCE EXPENDITURES	$	7,000	
		
ADMINISTRATIVE EXPENDITURES		

          	      	

               	     	

         	     	

       	   	
Off            	   	

                         	   	
                  	     	
TOTAL ADMINISTRATIVE EXPENDITURES	$	75,915	
		
TOTAL EXPENDITURES	$	82,915	
		
REVENUES LESS EXPENDITURES	$	5  ,5 2	

		
BALANCE	$	12, 49	

                            	        	
		
EXCESS/ S ORTFALL 	$	22,0 5 	

		
NET EXCESS/ S ORTFALL 	$	-	

DETAILED FINAL BUDGET
ISLANDS AT DORAL NE COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2021/2022
OCTOBER 1, 2021 - SEPTEMBER 0, 2022

REVENUES	
FISCAL YEAR 2019/2020 ACTUAL	
FISCAL YEAR 2020/2021 BUDGET	
FISCAL YEAR 2021/2022 BUDGET	

COMMENTS	

                	       	       	       	                 	
               	   	   	   	                                  h	
					
TOTAL REVENUES	$	21, 28	$	19, 08	$	19,477		
					
EXPENDITURES					
MAINTENANCE EXPENDITURES					
                       	 	     	     	            Of             O             	
                       	   	     	     	N  h                          	
TOTAL MAINTENANCE EXPENDITURES	$	975	$	7,000	$	7,000		
					
ADMINISTRATIVE EXPENDITURES					
               	     	     	     	N  h                          	
                        	   	   	   	                Of                	
          	      	      	      	              	
           	     	     	     	N  h                          	
     	     	     	     	N  h                          	

                    	   	   	   	N  h                          	
         	     	     	     	                  	
                    	   	   	   	N  h                          	

Off            	   	   	   	                                  	
                    	   	   	   	N  h                          	
            	     	     	     	N  h                          	
                         	   	   	   	N  h                          	
                  	     	     	     	N  h                          	
TOTAL ADMINISTRATIVE EXPENDITURES	$	,405	$	75,545	$	75,915		
					
TOTAL EXPENDITURES	$	7, 80	$	82,545	$	82,915		
					
REVENUES LESS EXPENDITURES	$	55 ,948	$	5 7,0  	$	5  ,5 2		

					
BALANCE	$	2 ,18 	$	12,850	$	12, 49		
					
                                    	       	        	        	            Of                      	
                            	        	        	        	             Of                      	
					
EXCESS/ S ORTFALL 	$	,580 	$	21,5 5 	$	22,0 5 		

					
NET EXCESS/  S ORTFALL 	$	,580 	$	-	$	-		

DETAILED FINAL DEBT SERVICE FUND BUDGET
ISLANDS AT DORAL NE COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2021/2022
OCTOBER 1, 2021 - SEPTEMBER 0, 2022

REVENUES	FISCAL YEAR 2019/2020 ACTUAL	FISCAL YEAR 2020/2021 BUDGET	FISCAL YEAR 2021/2022 BUDGET	

COMMENTS	

   	

                                	

N                 	

       	
N                 	

Total Revenues	
$	5 1,105	
$	524, 1 	
$	524,2 8		

EXPENDITURES					

       	

                             	

       	

                             	

       	

                             	

Total Expenditures	
$	522,8 0	
$	524, 1 	
$	524,2 8		

Excess/ Shortfall 	
$	8,245	
$	-	
$	-		

Series 2014 Refunding Bond Information

O                         =	          	                              =	       	
              =	     	                             =	          N           	
           =	          			
              =

              Of        =	        

Original Principal Amount Due In May 2029: $2,225,000 Current Principal Amount Due In May 2029: $1,585,000

Islands At Doral NE Community Development District Assessment Comparison

O       	           	           	           	Fiscal Year	
         	         	         	         	2021/2022	
          	          	          	          	Projected Assessment	
  f           *	  f           *	  f           *	  f            *	Before Discount*	

                                      	

      	

      	

      	

      	

$	

107 59	
                                   	 	 	 	     	 	     	 	     	$	14 0 	
                            	 	        	 	        	 	        	 	        	$	1,587 8	
Total	$	1,750 1 	$	1,709 40	$	1,709 5	$	1,709 2	$	1,709 0	

                       h    	

 	

      	

$	
107 59	
                    h    	 	 	 	     	 	     	 	     	$	14 0 	
             h    	 	        	 	        	 	        	 	        	$	1,1    1	
Total	$	1,250 1 	$	1,255   	$	1,255 28	$	1,255 25	$	1,255 2 	

 	

      	

 	
      	
$	
107 59	
                            	 	 	 	     	 	     	 	     	$	14 0 	
                     	 	      	 	      	 	      	 	      	$	90 57	
Total	$	1,0 2   	$	1,028 29	$	1,028 24	$	1,028 21	$	1,028 19	

*                                      h             	
            f                 

            f         	
                   	  
    h    	   
            	   
      U    	   

RESOLUTION NO. 2021-05

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE ISLANDS AT DORAL (NE) COMMUNITY DEVELOPMENT DISTRICT, ESTABLISHING A REGULAR MEETING SCHEDULE FOR FISCAL YEAR 2021/2022 AND SETTING THE TIME AND LOCATION OF SAID DISTRICT MEETINGS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, it is necessary for the Islands at Doral (NE) Community Development District ("District") to establish a regular meeting schedule for fiscal year 2021/2022; and

WHEREAS, the Board of Supervisors of the District has set a regular meeting schedule, location and time for District meetings for fiscal year 2021/2022 which is attached hereto and made a part hereof as Exhibit “A”.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE ISLANDS AT DORAL (NE) COMMUNITY DEVELOPMENT DISTRICT, MIAMI-DADE COUNTY, FLORIDA, AS FOLLOWS:

Section 1.      The above recitals are hereby adopted.

Section 2. The regular meeting schedule, time and location for meetings for fiscal year 2021/2022 which is attached hereto as Exhibit “A” is hereby adopted and authorized to be published.

PASSED, ADOPTED and EFFECTIVE this 4th day of August, 2021.

ATTEST:	ISLANDS AT DORAL (NE)
COMMUNITY DEVELOPMENT DISTRICT

By:			By:		 Secretary/Assistant Secretary			Chairperson/Vice Chairperson

ISLANDS AT DORAL (NE) COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2021/2022 REGULAR MEETING SCHEDULE

NOTICE IS HEREBY GIVEN that the Board of Supervisors of the Islands at Doral (NE) Community Development District will hold Regular Meetings at 7:00 p.m. in the Doral Legacy Park, 2nd Floor Conference Room, located at 11400 NW 8nd Street, Doral, Florida 33178, on the following dates:

October 6, 2021 Amended Budget
February 2, 2022
April 6, 2022 Proposed Budget June 8, 2022* Final Budget PH August 3, 2022

*Change of 1st Wednesday of the Month to accommodate the Final Budget PH 60 day requirement

The purpose of the meetings is to conduct any business coming before the Board. Meetings are open to the public and will be conducted in accordance with the provisions of Florida law. Copies of the Agendas for any of the meetings may be obtained from the District’s website or by contacting the District Manager at (786) 347-2711 Ext. 2011 and/or at 1-877-737-4922 five (5) days prior to the date of the particular meeting.

From time to time one or two Supervisors may participate by telephone; therefore a speaker telephone will be present as required, at the meeting location so that Supervisors may be fully informed of the discussions taking place. Said meeting(s) may be continued as found necessary to a time and place specified on the record.

If any person decides to appeal any decision made with respect to any matter considered at these meetings, such person will need a record of the proceedings and such person may need to insure that a verbatim record of the proceedings is made at his or her own expense and which record includes the testimony and evidence on which the appeal is based.

In accordance with the provisions of the Americans with Disabilities Act, any person requiring special accommodations or an interpreter to participate at any of these meetings should contact the District Manager at (786) 347-2711 Ext 2011 and/or at 1-877-737-4922 at least seven (7) days prior to the date of the particular meeting.

Meetings may be cancelled from time to time without advertised notice.

ISLANDS AT DORAL (NE) COMMUNITY DEVELOPMENT DISTRICT

www.islandsdoralnecdd.org

PUBLISH: MIAMI DAILY BUSINESS REVIEW	00/00/2021

FL Certificate of Authorization No. 7538 8935 NW 35 Lane, Suite 101
Doral, FL 33172
Tel. (305) 640-1345 Fax (305) 640-1346
E-Mail: Juan.Alvarez@AlvarezEng.com

June 30, 2021

Ms. Gloria Perez District Manager
Islands at Doral NE Community Development District Special District Services, Inc.
The Oaks Center 2501A Burns Road
Palm Beach Gardens, FL 33410

Re: Year 2021 Islands at Doral (NE) CDD Report

Dear Ms. Perez:

The intent of this report is fourfold: 1) To inform as to the status of ownership of the infrastructure that was financed or constructed by the District; 2) To describe the state, working order and condition of the infrastructure still owned by the District; 3) To give recommendations as to the funds estimated necessary for the proper maintenance, repair and operation of the District’s infrastructure and; 4) To give recommendations as to the insurance to be carried by the District and the amount to be budgeted for premiums.

See Exhibit 1 for a graphical representation of the development.

Infrastructure Ownership
City Roads
The right of ways within the District for NW 107 Av, NW 109 Av, NW 110 Av, NW 110 Place, NW 111 Court, NW 112 Av, NW 82 St, a portion of NW 84 St and NW 86 St, which are located within the single-family home area of the District, were dedicated to the City of Doral for ownership, maintenance, and for the perpetual use of the public. This was accomplished by the recording of the following plat:

“Islands at Doral” Recorded on April 6, 2005 at ORB 163, PG 18.

Other Roads
The roads within the townhomes area were constructed within ingress and egress tracts which have been reserved by plat for such use. The tracts were granted to Mediterranean at Islands at Doral Neighborhood Association, Inc. by Quitclaim Deed recorded on June 29, 2006 at ORB 24679, PG 1770. The District owns the roadway improvements within those tracts as described in the Engineer’s Report of February 9 of 2004. The District was granted an easement by Mediterranean at Islands at Doral Neighborhood Association, Inc. for road and drainage purposes on October 30, 2008. Such easement was recorded at ORG 26722, PG 4018.

The District owns the roadway improvements within the condominium area as described in the Engineer’s Report of February 9, 2004. Leeward at Islands at Doral

Islands at Doral (NE) CDD
2021 Report

Condominium Association, Inc. owns the land where the roads improvements are located. The condominium association granted the District an easement for roadway and drainage purposes on December 3, 2008. Such easement was recorded at ORB 26696, PG 4448.

Stormwater Management System
The road drainage system within City right of ways was completed and dedicated to the City of Doral for ownership, maintenance and the perpetual use of the public by the recording of the plat described above.

The road drainage system within ingress and egress tracts within the townhome area was completed and is owned by the District. The District was granted a drainage easement by Mediterranean at Islands at Doral Neighborhood Association, Inc. on October 30, 2008. Such easement was recorded at ORB 26722, PG 4018.

The road drainage system within the condominium area was completed and is owned by the District. The District was granted a drainage easement by Leeward at Islands at Doral Condominium Association, Inc. Such easement was recorded at ORB 26696, PG 4448.

The District owns the water portion of the three lakes within the District boundaries and the HOAs own the grassed slopes that surround the lakes. The District was granted the lakes by Special Warranty Deed from Century Homebuilders, LLC on March 10, 2008. The Special Warranty Deed was recorded at ORB 26294, PG 4605.

Water and Sewer Systems
The water and sewer systems were completed and conveyed to Miami-Dade County for ownership and maintenance under Miami-Dade County Water and Sewer Department (WASD) Agreement No. 18202.

State, Working Order and Condition of the Infrastructure Owned by the District.
Alvarez Engineers, Inc. conducted a field inspection to determine the current state, working order and condition of the infrastructure owned by the District and reports the following regarding the CDD Roads and drainage system:
Roads
All the roads within the Townhomes and Condominium areas are in good working order and condition, except for the pavement markings. It is recommended that all the pavement markings be renovated with thermoplastic and new reflective pavement markers be installed.

All the roads within the City right of ways are in good working order and condition.

Islands at Doral (NE) CDD
2021 Report

Stormwater Management System
The stormwater management and drainage system are in good working order and condition. Alvarez Engineers is not aware of drainage complaints.

Water and Sewer Systems
The water and sewer systems were conveyed in good condition to Miami-Dade County for ownership and maintenance. Issues may be reported to the County at either of the following numbers: 305-274-9272 (Emergencies) or 305-665-7477 (Customer Service).

Estimated Maintenance Costs for District-Owned Infrastructure
General
The CDD and the Islands at Doral Master Association, Inc. (the “Association”) entered into a Maintenance Agreement on November 11, 2015 under which the Association will provide maintenance services to the CDD-owned infrastructure and be solely responsible for all costs and liabilities that are associated with those services.

The CDD proposed 2021-2022 Fiscal Year budget has the following amounts for maintenance expenditures beyond those included in the Maintenance Agreement between the CDD and the Association:

2021-2022 Budget for Maintenance	
Maintenance Contingency	$5,700	
Engineering/Inspections	$1,300	
Total	$ 7,000	
For more detailed information on the proposed 2021-2022 Fiscal Year Budget please visit the District’s website at the following link:

http://islandsdoralnecdd.org/financials/

Alvarez Engineers finds the District’s proposed maintenance budget for Fiscal Year 2021/2022 adequate, and recommends considering the following suggestions for future budgets:

District Roads (Townhomes and Condominium Areas)
Funds will be needed to replace the wearing roadway asphalt layer in about 13 years, when the asphalt has reached its estimated 30-year service life. The District Board of Supervisors may decide whether to create a sinking fund to finance the future capital expense over the next 13 years or to pay a lump sum amount at the end of the asphalt service life. The table below provides the estimated future replacement cost and the estimated annual contributions over the remaining service life to fund the expense. The calculations below assume an annual interest rate of 0.25%.

Islands at Doral (NE) CDD
2021 Report

Pavement Service Life (30 Years
Estimated)	
Present Year	
Remaining Service Life (Yrs)	
Present Year Cost (PC) of Pavement Replacement (Mill and
Resurface 3/4" Thick)	Future Replacement Cost @ End of Service
Life*	
Annual Interest Rate	Annuity to Finance (FC) in (n) Years given (i)	
From	To		(n)	Quantity
(SY)	Unit Cost
($/SY)	(PC)	(FC)	(i)	FCi/((1+i)^n-1)	
2004	2034	2021	13	30,500	$5.75	$175,375	$255,521	0.25%	$19,362	
* Using Florida Department of Transportation Inflation Factors					

Stormwater Management System (Townhomes and Condominium Areas)
The following is a suggested 5-year cyclical program for servicing the inlets, manholes, pipes and French drains of the drainage system. The program consists of servicing 20% of the system every year so that at the end of the fifth year, 100% of the system will have been serviced. The table below shows the estimated amount that would need to be budgeted yearly to service the 132 drainage structures and 13,750 Linear Feet of pipes in the District. The program may be financed yearly or in one lump sum when needed, at the discretion of the Board of Supervisors.

Total No. Structures
in CDD	Total LF Pipes	No. Structures with Pipes Serviced per Yea	Cost/EA Structure	Cost/LF Pipe	Total Budget
Amount Per Year	
		Year 1	Year 2	Year 3	Year 4	Year 5				
132	13750	27					$150.00	$5.00	$17,800	
			27				$150.00	$5.00	$17,800	
				27			$150.00	$5.00	$17,800	
					27		$150.00	$5.00	$17,800	
						27	$150.00	$5.00	$17,800	
Maintenance of the grassed swales and the treatment of the lake water bodies are handled by the HOA through an agreement with the CDD.

Water and Sewer Systems
The water and sewer systems are maintained, operated and funded by WASD, which may be contacted at 305-274-9272 (for emergencies) or at 305-665-7477 (for customer service).

Insurance
Alvarez Engineers has reviewed the District’s general liability, hired non-owned auto, employment practices liability and public officials liability insurance policy provided by Florida Insurance Alliance under Agreement No. 100120038 for the period between October 1, 2020 and October 1, 2021. The District has budgeted enough funds to cover the $5,513 insurance premium.

Islands at Doral (NE) CDD
2021 Report

This report was prepared to the best of my knowledge and belief and is based on field observations conducted by Alvarez Engineers personnel, the District Engineer’s Report, and public documents available..

If you have any questions please do not hesitate to contact me at 305-640-1345 or at Juan.Alvarez@Alvarezeng.com.

Sincerely,
Alvarez Engineers, Inc.

This item has been digitally signed and sealed by

Juan R Alvarez

Digitally signed by Juan R Alvarez
Date: 2021.06.30
16:31:47 -04'00'

Juan R. Alvarez, PE on June 30, 2021.

Printed copies of this document are not considered signed and sealed and the signature

Juan R. Alvarez, PE District Engineer Date: June 30, 2021

must be verified on any electronic copies.

CDD BOUNDARY    

>-
0::
<(
Cz
::,
0
Ill
C
Cu
L:

..r..-..-..
3z:

><(
..N......
3:
z

----·Nw74·s;··-------------J	--·
CDD BOUNDARY

PARCEL ID: TRACT L OF DORAL ISLES NORTH SECTION ONE (PB 161, PG 57)
OWNER: POLYNESIAN AT ISLANDS AT DORAL NEIGHBORHOOD ASSOCIATION INC
(QCD ORB 24679, PG 1666; ORB 24835, PG 1949)
ESMT: CDD; ORB 26800, PG 3306 CDD INFRASTRUCTURE: ROADWAYS

LEGEND:
ESMT: EASEMENT
ORB: OFFICIAL RECORD BOOK PB: PLAT BOOK
PG:PAGE
QCD: QUIT CLAIM DEED

ALVAREZ ENGINEERS, INC.
ISLANDS AT DORAL (SW) C.D.D.
INFRASTRUCTURE: ROADWAY OWNERSHIP

I

0   50'	200'

-

400'

i	--.
I	•----.
I

 	'.

I	I
I	I
------·	.,

PARCEL ID: PORTION OF TRACT V OF DORAL ISLES NORTH SECTION TWO (PB 161, PG 58)
OWNER: NETHERLANDS AT ISLANDS AT DORAL NEIGHBORHOOD ASSOCIATION INC
(QDC ORB 25290, PG 4238)
ESMT: CDD; ORB 26634, PG 4751 CDD INFRASTRUCTURE: DRAINAGE

'	I
I	I

KEY MAP

PARCEL ID: TRACT R OF DORAL ISLES NORTH SECTION TWO (PB 161, PG 58)
OWNER: ISLANDS AT DORAL MASTER ASSOCIATION INC (QCD ORB 24679, PG 1445) CDDINFRASTRUCTURE:LAKE

CDD BOUNDARY

:z:,
0
<C
Cl Cul

PARCEL ID: TRACT R OF DORAL ISLES NORTH SECTION TWO (PB 161, PG 58)
OWNER: ISLANDS AT DORAL MASTER
ASSOCIATION INC (QCD ORB 24679, PG 1445)	<(>
CDDINFRASTRUCTURE:LAKE

....

.....
....

TRACT T OF DORAL ISLES NORTH (PB 161, PG 58)
ANDS AT DORAL MASTER
INC (QCD ORB 24679, PG 1445) RUCTURE: LAKE

PARCEL ID: PORTION OF TRACT V OF DORAL ISLES NORTH SECTION TWO (PB 161, PG 58)
OWNER: WINDWARD AT ISLANDS AT DORAL NEIGHBORHOOD ASSOCIATION INC
(QCD ORB 24796, PG 2668)
ESMT: CDD; ORB 26595, PG 1798 CDD INFRASTRUCTURE: DRAINAGE

CDD BOUNDARY

PARCEL ID: TRACT U OF DORAL ISLES NORTH SECTION TWO (PB 161, PG 58) OWNER: ISLANDS AT DORAL MASTER
ASSOCIATION INC (QCD ORB 24679, PG 1445) CDD INFRASTRUCTURE: LAKE

sz:

LEGEND:
ESMT: EASEMENT
ORB: OFFICIAL RECORD BOOK PB: PLAT BOOK
PG:PAGE
QCD: QUIT CLAIM DEED

ALVAREZ ENGINEERS, INC.
ISLANDS AT DORAL (SW) C.D.D.
INSFRASTRUCTURE: STORMWATER OWNERSHIP

0 50'

I

-

200'	400'

PARCEL ID: TRACT M OF DORAL ISLES NORTH SECTION ONE (PB 161, PG 57)
OWNER: GALAPAGOS AT ISLANDS AT DORAL NEIGHBORHOOD ASSOCIATION INC

i	--.
I	••••-.
I

 	'.

I	I
I	I

------·	.,

(QCD ORB 24679 PG 1708)
ESMT: CDD; ORB 26696, PG 4446 CDD INFRASTRUCTURE: DRAINAGE

PARCEL ID: TRACT E OF DORAL ISLES NORTH SECTION ONE (PB 161, PG 57)
OWNER: GALAPAGOS AT ISLANDS AT D NEIGHBORHOOD ASSOCIATION INC (QCD ORB 24679 PG 1708}
ESMT: CDD; ORB 26696, PG 4446 CDD INFRASTRUCTURE: DRAINAGE

DORAL ISLES NORTH PG 57}
ORAL MASTER
ORB 24679, PG 1378) E: LAKE

'	I
I	I

KEY MAP

PARCEL ID: TRACT H OF DORAL ISLES NORTH SECTION ONE (PB 161, PG 57}
OWNER: GALAPAGOS AT ISLANDS AT DORAL NEIGHBORHOOD ASSOCIATION INC
(QCD ORB 24679 PG 1708}
ESMT: CDD; ORB 26696, PG 4446 CDD INFRASTRUCTURE: DRAINAGE

--.I
.:z:,
,.c_.,
'-C'I

PARCEL ID: TRACT J OF DORAL ISLES NORTH SECTION ONE (PB 161, PG 57)
OWNER: GALAPAGOS AT ISLANDS AT DORAL NEIGHBORHOOD ASSOCIATION INC
(QCD ORB 24679 PG 1708}
ESMT: CDD; ORB 26696, PG 4446
 	    CDD INFRASTRUCTURE: DRAINAGE

LPARCEL ID: TRACT G OF DORAL ISLES NORTH SECTION ONE (PB 161, PG 57)
OWNER: GALAPAGOS AT ISLANDS AT DORAL NEIGHBORHOOD ASSOCIATION INC
(QCD ORB 24679 PG 1708)
ESMT: CDD; ORB 26696, PG 4446
CDD INFRASTRUCTURE: ROADWAYS, DRAINAGE

>

PARCEL ID: TRACT K OF DORAL ISLES NORTH SECTION ONE (PB 161, PG 57)

I

I

•

I

I I I
<>( •I
,q-I
<(..-I
..-I
5 3::
C  z•I

..  	

U	I
L:
I
I

PARCEL ID: TRACT D OF DORAL ISLES NORTH

--N\A,iiisTJ

<(
..N......
3z:

I

I I
t

:

•I
I

I I I I I I I
,I

OWNER: GALAPAGOS AT ISLANDS AT DORAL NEIGHBORHOOD ASSOCIATION INC
(QCD ORB 24679 PG 1708)
ESMT: CDD; ORB 26696, PG 4446 CDD INFRASTRUCTURE: DRAINAGE

PARCEL ID: TRACT F OF DORAL ISLES NORTH SECTION ONE (PB 161, PG 57)
OWNER: GALAPAGOS AT ISLANDS AT DORAL NEIGHBORHOOD ASSOCIATION INC
(QCD ORB 24679 PG 1708)
ESMT: CDD; ORB 26696, PG 4446 CDD INFRASTRUCTURE: DRAINAGE

PARCEL ID: TRACT N OF DORAL ISLES NORTH SECTION ONE (PB 161, PG 57)
OWNER: GALAPAGOS AT ISLANDS AT DORAL NEIGHBORHOOD ASSOCIATION INC
(QCD ORB 24679 PG 1708)
ESMT: CDD; ORB 26696, PG 4446 CDD INFRASTRUCTURE: DRAINAGE

PARCEL ID: TRACT P OF DORAL ISLES NORTH SECTION ONE (PB 161, PG 57}
OWNER: GALAPAGOS AT ISLANDS AT DORAL NEIGHBORHOOD ASSOCIATION INC
(QCD ORB 24679 PG 1708}
ESMT: CDD; ORB 26696, PG 4446 CDD INFRASTRUCTURE: DRAINAGE

LEGEND:

SECTION ONE (PB 161, PG 57) OWNER: ISLANDS AT DORAL MASTER
ASSOCIATION INC (QCD ORB 24679, PG 1378} CDDINFRASTRUCTURE:LAKE

PARCEL ID: TRACT Q OF DORAL ISLES NORTH SECTION ONE (PB 161, PG 57)
OWNER: POLYNESIAN AT ISLANDS AT DORAL NEIGHBORHOOD ASSOCIATION INC
(QCD ORB 24679, PG 1666)
ESMT: CDD; ORB 26800, PG 3306 CDD INFRASTRUCTURE: DRAINAGE

CDD   BOUNDARY

PARCEL ID: TRACT C OF DORAL ISLES NORTH SECTION ONE (PB 161, PG 57}
OWNER: ISLANDS AT DORAL MASTER
ASSOCIATION INC (QCD ORB 24679, PG 1378) CDDINFRASTRUCTURE:LAKE

PARCEL ID: TRACT L OF DORAL ISLES NORTH SECTION ONE (PB 161, PG S7)
OWNER: POLYNESIAN AT ISLANDS AT DORAL NEIGHBORHOOD ASSOCIATION INC
(QCD ORB 24679, PG 1666; ORB 24835, PG 1949)
ESMT: CDD; ORB 26800, PG 3306

ESMT: EASEMENT
ORB: OFFICIAL RECORD BOOK PB: PLAT BOOK
PG:PAGE
QCD: QUIT CLAIM DEED

ALVAREZ ENGINEERS, INC.
ISLANDS AT DORAL (SW) C.D.D.

CDD INFRASTRUCTURE:

-

0 50'

I
200'	400'

INSFRASTRUCTURE: STORMWATER OWNERSHIP

MEMORANDUM

TO:	District Manager

FROM:	Billing, Cochran, Lyles, Mauro & Ramsey, P.A. District Counsel

DATE:	July 16, 2021

RE:	2021 Legislative Update

As District Counsel, throughout the year we continuously monitor pending legislation that may be applicable to the governance and operation of our Community Development District and other Special District clients. It is at this time of year that we summarize those legislative acts that have become law during the most recent legislative session, as follows:

Chapter 2021-226, Laws of Florida (HB 1103). This legislation requires independent special fire control districts and hospital districts to engage independent firms to conduct performance reviews beginning October 1, 2022 and October 1, 2023, respectively, and every five years thereafter. This legislation also requires all independent mosquito control districts and soil and water conservation districts to undergo a performance review conducted by The Office of Program Policy Analysis and Government Accountability (OPPAGA). OPPAGA must submit the performance reviews of the districts by September 30, 2023, for independent mosquito districts and by September 30, 2024, for soil and water conservation districts. This law also requires annual financial reports and annual audit reports for all special districts to identify separately:
The total number of district employees compensated in the last pay period of the fiscal year;
The total number of independent contractors paid in the last month of the fiscal year;
All compensation earned by employees;
All compensation earned by contractors;
Each construction project with a total cost of at least $65,000 approved by the district to begin after October 1 of the fiscal year being reported and the total expenditures for the project;
A budget variance report showing how district spending compared to the original budget for the year; and
For independent special district that levies ad valorem taxes or non-ad valorem special assessments, include the rates, total amount collected, total amount and terms of  outstanding bonds.
Finally, this act clarifies that community redevelopment agencies with revenues or expenses greater than $100,000 must conduct an annual financial audit separate from the annual financial report of the county or municipality that created the agency. The effective date of this act is October 1, 2021.

Chapter 2021-17, Laws of Florida (HB 35). This law modifies the criteria that a newspaper must satisfy to publish legal notices. This law also gives government agencies,

including special districts, the option to publish legal notices on the website of a qualified newspaper and on Florida Press Association's (FPA) repository website under specified conditions. Finally, this legislation requires the FPA to ensure that minority populations have equitable access to legal notices posted on the FPA's repository website and requires the FPA to publish a report containing specified information. The effective date of this act is January 1, 2022.

Chapter 2021-1, Laws of Florida (SB 72). This Act creates Sections 768.38 and 768.381, Florida Statutes. Section 768.38 is the statute relevant to our special district clients. It specifies requirements for COVID-19-related civil actions/claims, provides that the plaintiff has the burden of proof in such actions, and provides that if the court determines that the defendant made a good faith effort to substantially comply with authoritative or controlling government- issued health standards or guidance at the time the cause of action accrued, the defendant is immune from civil liability. If the court determines that the defendant did not make such a good faith effort, the plaintiff is authorized to proceed with his/her action; however, the defendant will only be liable for an act or omission relating to a COVID-19-related claim if gross negligence is proven by clear and convincing evidence. The effective date of this act is March 29, 2021.

Chapter 2021-168, Laws of Florida (SB 64). Section 1 of this legislation amends Section. 403.064, Florida Statutes, and requires domestic wastewater utilities that dispose of effluent, reclaimed water, or reuse water by surface water discharge to create a timeline and plan to eliminate nonbeneficial surface water within five years. Section 2 of the legislation creates section. 403.892, Florida Statutes, to provide incentives for using greywater technologies. The legislation requires counties, municipalities, and special districts to promote the beneficial reuse of water, and the reuse of reclaimed water for irrigation purposes. The effective date of this act is June 29, 2021

Chapter 2021-63, Laws of Florida (HB 337). In the context of impact fees this act provides for minimum criteria for the adoption of impact fees by local governments (includes special districts). The legislation also provides limitations on how much and how often impact fees may be increased. The act requires the local government to credit against the collection of impact fees, on a dollar-for-dollar basis at fair market value, any contribution related to the improvement of public facilities or infrastructure towards impacts on the same type of public facilities for which the contribution was made. Lastly, the legislation requires local governments to submit with their annual financial report or audit an affidavit signed by their chief financial officer or executive officer attesting that all impact fees were collected and expended in compliance with the statute, that the reporting entity complied with the spending period, and that the funds were expended only for the uses allowed under the statute. The effective date of this legislation is June 4, 2021.

Chapter 2021-194, Laws of Florida (HB 53). Florida law currently defines a "public works project" as an activity in which 50% or more of the cost is paid for from state-appropriated funds and provides certain preferences in competitive solicitation. This legislation removes the 50% threshold so that the provisions of law for public works projects will now apply to all government projects that require competitive solicitation. In addition, the act prohibits the use of a local ordinance or regulation to prevent licensed contractors from participation in the bidding process based on the contractor maintaining an office in the jurisdiction, the contractor's hiring of employees or subcontractors from the jurisdiction, or the contractor's payment of local taxes,

assessments, or duties within the jurisdiction. The governmental entity is also prohibited from requiring a contractor to pay a predetermined wage, provide specified benefits, control, limit, or expand staffing, or recruit, train, or hire employees from a single source. The act further requires each county, municipality, or special district providing wastewater services to develop a needs analysis for its jurisdiction over the next 20 years. The needs analysis must be provided to the county by June 30, 2022, and every five years thereafter. Lastly, the act requires each county, municipality, or special district providing a stormwater management program or stormwater management system to develop a needs analysis for its jurisdiction over the next 20 years. This needs analysis must be provided to the county by July 31, 2022, and every five years thereafter. The effective date of this act is July 1, 2021.

Chapter 2021-124, Laws of Florida (SB 378). This legislation amends Section. 218.735 Florida Statutes, to increase the statutory interest rate from 1% per month to 2% per month for public and private parties that fail to make required payments for certain construction labor, services, and materials. The effective date of this act is July 1, 2021,

Chapter 2021-173, Laws of Florida (SB 400). This law prohibits an agency from responding to a request to inspect or copy a record by filing an action for declaratory relief against the requester to determine whether the record is a public record or the status of the, public record is confidential or exempt. The effective date of this act is July 1, 2021.

Chapter 2021-129, Laws of Florida (SB 890). This act amends Section. 119.0712(2), Florida Statutes, to provide for a $2,000 fine to any person using or releasing information contained in the Driver and Vehicle Database (Driver License/ Insurance) for a purpose not specifically authorized by law. The effective date of this act is October 1, 2021.

Chapter 2021-165, Laws of Florida (SB 44). This act amends Section. 934.50, Florida Statutes, to create additional exceptions to the general prohibition on drone surveillance by authorizing a state agency or political subdivision to use an approved drone to assess damage during a declared state of emergency resulting from a hurricane, flood, wildfire, or other natural disaster. The act requires the Department of Management Services (DMS) to publish an approved drone manufacturers' list by January 1, 2022. A governmental agency using an unapproved drone must discontinue the use of any such drone by January 1, 2023. As with any surveillance activity, governmental actors are bound by Fourth Amendment protections. Though the act allows the government to use drones, the manner of use must comport with constitutional privacy protections. This act is effective July 1, 2021.

For convenience, we have included copies of the legislation referenced in this memorandum. We request that you include this memorandum as part of the agenda packages for upcoming meetings of the governing boards of those special districts in which you serve as the District Manager and this firm serves as District Counsel. For purposes of the agenda package, it is not necessary to include the attached legislation, as we can provide copies to anyone requesting the same. Copies of the referenced legislation are also accessible by visiting this link: http://laws.flrules.org/.

Islands At Doral (NE) Community Development District

Financial Report For June 2021

Islands at Doral (NE) Community Development District
Budget vs. Actual
October 2020 through June 2021

	Oct 20 - June 21		20/21 Budget		$ Over Budget		% of Budget	
Income								
363.100 · Admin Assessment Income	56,520 62		57,138 00		-617 38		98 92%	
363.101 · Maint Assessment Income	7,299 25		7,447 00		-147 75		98 02%	
363.810 · Debt Assessment	544,820 60		554,723 00		-9,902 40		98 22%	
363.820 · Debt Assessment-Paid To Trustee	-520,466 30		-524,213 00		3,746 70		99 29%	
363.830 · Assessment Fees	-5,872 91		-11,462 00		5,589 09		51 24%	
363.831 · Discounts For Early Payments	-21,321 33		-22,923 00		1,601 67		93 01%	
369.401 · Interest Income	120 86		300 00		-179 14		40 29%	
369.402 · Carryover From Prior Year	0 00		21,535 00		-21,535 00		0 0%	
Total Income	61,100 79		82,545 00		-21,444 21		74 02%	
Expense								
511.122 · Payroll Expense	91 80		400 00		-308 20		22 95%	
511.131 · Supervisor Fee	1,200 00		5,000 00		-3,800 00		24 0%	
511.305 · Maintenance Contingency	0 00		5,700 00		-5,700 00		0 0%	
511.310 · Engineering	42 50		1,300 00		-1,257 50		3 27%	
511.311 · Management Fees	22,590 00		30,120 00		-7,530 00		75 0%	
511.312 · Secretarial Fees	3,150 00		4,200 00		-1,050 00		75 0%	
511.315 · Legal Fees	4,182 00		9,000 00		-4,818 00		46 47%	
511.318 · Assessment/Tax Roll	0 00		7,500 00		-7,500 00		0 0%	
511.320 · Audit Fees	2,500 00		3,500 00		-1,000 00		71 43%	
511.330 · Arbitrage Rebate Fee	650 00		650 00		0 00		100 0%	
511.450 · Insurance	5,513 00		6,200 00		-687 00		88 92%	
511.480 · Legal Advertisements	94 93		600 00		-505 07		15 82%	
511.512 · Miscellaneous	357 87		1,000 00		-642 13		35 79%	
511.513 · Postage and Delivery	58 01		250 00		-191 99		23 2%	
511.514 · Office Supplies	146 55		500 00		-353 45		29 31%	
511.540 · Dues License & Subscriptions	175 00		175 00		0 00		100 0%	
511.733 · Trustee Fees	4,079 63		4,100 00		-20 37		99 5%	
511.734 · Continuing Disclosure Fee	0 00		350 00		-350 00		0 0%	
511.750 · Website Management	1,499 94		2,000 00		-500 06		75 0%	
Total Expense	46,331 23		82,545 00		-36,213 77		56 13%	
Net Income	 	14 769.56		 	0.00		 	14 769.56		 	100.0%	

ISLANDS AT DORAL (NE) COMMUNITY DEVELOPMENT DISTRICT MONTHLY FINANCIAL REPORT
JUNE 2021

REVENUES	
Annual Budget
10/1/20 - 9/30/21	

Actual Jun-21	Year To Date Actual
10/1/20 - 6/30/21	
Ad      r  ve A  e   e   	57,138	1,656	56,521	
     e    e A e  e   	7,447	170	7,299	
 eb A  e   e   	554,723	12,678	544,821	
   ere          e	300	12	121	
				
Total Revenues	$	619 608	$	14 516	$	608 762	
				
MAINTENANCE EXPENDITURES				
     e    e C     e   	5,700	0	0	
     eer   pe      	1,300	0	43	
TOTAL MAINTENANCE EXPENDITURES	$	7 000	$	-	$	43	
				
ADMINISTRATIVE EXPENDITURES				
Superv r Fee 	5,000	600	1,200	
   r   T e    p  er 	400	46	92	
     e e  	30,120	2,510	22,590	
Se re r   	4,200	350	3,150	
 e   	9,000	500	4,182	
A  e   e  R   	7,500	0	0	
Aud Fee 	3,500	1,500	2,500	
Arb r e Reb e Fee	650	0	650	
   ur   e	6,200	0	5,513	
 e    Adver  e e   	600	0	95	
    e    e u 	1,000	88	358	
      e	250	7	58	
Off e Supp e 	500	54	146	
 ue    Sub r p     	175	0	175	
Tru  ee Fee 	4,100	0	4,080	
C     u           ure Fee	350	0	0	
Web e        e e  	2,000	167	1,500	
TOTAL ADMINISTRATIVE EXPENDITURES	$	75 545	$	5 822	$	46 289	
				
TOTAL EXPENDITURES	$	82 545	$	5 822	$	46 332	
				
Revenues Less Expenditures	$	537 063	$	8 694	$	562 430	
				
   d    e   	 524,213 	 12,552 	 520,466 	
				
Balance	$	12 850	$	(3 858)	$	41 964	
				
C u  Appr  er   T   C  e  r Fee	 11,462 	 145 	 5,873 	
     u   F r  r      e   	 22,923 	0	 21,321 	
				
Excess/ (Shortfall)	$	(21 535)	$	(4 003)	$	14 770	
				
C rr ver fr    r  r Ye r	21,535	0	0	
				
Net Excess/ (Shortfall)	$	-	$	(4 003)	$	14 770	

Bank Balance As Of 5/31/21	$	140 197.96	
Funds Received: 6/1/21 - 6/30/21	$	14 370.77	
Disbursements: 6/1/21 - 6/30/21	$	8 497.84	
Bank Balance As Of 6/30/21	$	146 070.89	
Accounts Payable As Of 6/30/21	$	47 955.38	
Accounts Receivable As Of 6/30/21	$	-	
Available Funds As Of 6/30/21	$	98 115.51	

ISLANDS AT DORAL (NE) CDD TAX COLLECTIONS
2020-2021

 	

ID 	

PAYMENT FROM	

DATE	

FOR	

Tax Collect Receipts	

Interest Received	

Fees	

Discount	

Net From Tax Collector	Admin.
Assessment Income (Before Discounts & Fee)	Maint Assessment Income (Before Discounts & Fee)	Debt Assessment Income (Before Discounts & Fee)	Admin.
Assessment Income (After Discounts & Fee)	Maint Assessment Income (After Discounts & Fee)	Debt Assessment Income (After Discounts & Fee)	

Debt Assessments Paid to Trustee	
									$619 308.00	$57 138.00	$7 447.00	$   554 723.00	$57 138.00	$7 447.00	$554 723.00		
									$584 923.00	$53 710.00	$7 000.00	$   524 213.00	$53 710.00	$7 000.00	$524 213.00	$524 213.00	
1	922	     -  de T  C  e  r	11 18 20	 A T e 	 	34,643 45		 	 332 45 	 	 1,397 95 	 	32,913 05	 	3,197 55	 	415 75	 	31,030 15	 	3,037 80	 	394 95	 	29,480 30	 	29,480 30	
2	679	     -  de T  C  e  r	11 27 20	 A T e 	 	36,535 32		 	 350 74 	 	 1,461 44 	 	34,723 14	 	3,372 17	 	438 45	 	32,724 70	 	3,204 89	 	416 70	 	31,101 55	 	31,101 55	
3	624	     -  de T  C  e  r	12 09 20	 A T e 	 	403,639 52		 	 3,874 94 	 	 16,145 78 	 	383,618 80	 	37,255 87	 	4,843 70	 	361,539 95	 	35,407 90	 	4,603 45	 	343,607 45	 	343,607 45	
4	670	     -  de T  C  e  r	12 22 20	 A T e 	 	21,472 35		 	 207 13 	 	 759 59 	 	20,505 63	 	1,981 90	 	257 65	 	19,232 80	 	1,892 63	 	246 05	 	18,366 95	 	18,366 95	
5	251	     -  de T  C  e  r	01 13 21	 A T e 	 	26,805 12		 	 259 20 	 	 886 46 	 	25,659 46	 	2,474 07	 	321 70	 	24,009 35	 	2,368 31	 	307 95	 	22,983 20	 	22,983 20	
6	211	     -  de T  C  e  r	01 27 21	   ere  		 	22 52			 	22 52	 	22 52			 	22 52			 	-	
7	418	     -  de T  C  e  r	02 10 21	 A T e 	 	25,118 04		 	 246 02 	 	 514 84 	 	24,357 18	 	2,318 39	 	301 40	 	22,498 25	 	2,248 08	 	292 30	 	21,816 80	 	21,816 80	
8	306	     -  de T  C  e  r	03 19 21	 A T e 	 	13,246 67		 	 130 93 	 	 153 00 	 	12,962 74	 	1,222 67	 	158 95	 	11,865 05	 	1,196 39	 	155 55	 	11,610 80	 	11,610 80	
9	427	     -  de T  C  e  r	05 12 21	 A T e    ere  	 	32,646 89	 	6 41	 	 326 45 	 	 2 27 	 	32,324 58	 	3,019 70	 	391 75	 	29,241 85	 	2,989 33	 	387 75	 	28,947 50	 	28,947 50	
10	426	     -  de T  C  e  r	06 11 21	 A T e    ere  	 	13,126 61	 	318 51	 	 134 46 		 	13,310 66	 	1,530 07	 	157 55	 	11,757 50	 	1,514 71	 	156 00	 	11,639 95	 	11,639 95	
11	357	     -  de T  C  e  r	06 23 21	 A T e    ere  	 	1,028 21	 	30 85	 	 10 59 		 	1,048 47	 	125 71	 	12 35	 	921 00	 	124 47	 	12 20	 	911 80	 	911 80	
12									 	-							 	-	
13									 	-							 	-	
14									 	-							 	-	
15									 	-							 	-	
16									 	-							 	-	
17									 	-							 	-	
					 	608,262 18	 	378 29	 	 5,872 91 	 	 21,321 33 	 	581,446 23	 	56,520 62	 	7,299 25	 	544,820 60	 	54,007 03	 	6,972 90	 	520,466 30	 	520,466 30	

   e: 619,308, 57,138, 7,447  d 554,723 re 2020 2021 ud e ed
Total IAD-NE Roll   619 312.77	e   e    bef re d    u      d fee  
 584,923, 53,710, 7,000  d 524,213  re 2020 2021  ud e ed
   e    e     f er d    u      d fee  

 	608,262 18		
 	378 29	      581,446 23	
 	 56,520 62 	       54,007 03 	
 	 7,299 25 	 	 6,972 90 	
 	 544,820 60	520,466 30 
-	-