Baytree
Community Development District

Adopted Budget FY 2022

Presented by:

Table of Contents

General Fund	Page 1-2

Narrative	Page 3-9

Capital Projects Fund	Page 10-11

Pavement Management Fund	Page 12

Community Beautification Fund	Page 13

O&M Assessment Calculation	Page 14

IOB Roadway Maintenance Cost Share Schedule	Page 15

	Adopted
Budget	Actual
thru	Projected
Next	Total
Projected	Adopted
Budget	
Description	FY2021	06/30/21	3 Months	09/30/21	FY 2022	

Revenues						
Maintenance Assessments	$853,142	$855,971	$0	$855,971	$905,346	
Miscellaneous Income (IOB Cost Share Agreement)	$42,299	$31,206	$20,098	$51,304	$43,269	
Miscellaneous Income	$8,000	$6,849	$1,283	$8,132	$9,250	
Total Revenues	$903,441	$894,026	$21,381	$915,407	$957,865	

Expenditures						
Administrative
Supervisor Fees	
$8,000	
$8,400	
$2,000	
$10,400	
$8,000	
FICA Expense	$612	$643	$153	$796	$612	
Engineering	$30,000	$18,325	$9,163	$27,488	$35,000	
Assessment Administration	$7,500	$7,500	$0	$7,500	$7,500	
Attorney Fees	$17,750	$16,785	$3,600	$20,385	$18,000	
Annual Audit	$3,185	$3,185	$0	$3,185	$3,265	
Management Fees	$42,166	$31,624	$10,542	$42,166	$42,166	
Information Technology	$2,800	$2,110	$700	$2,810	$1,650	
Website Maintenance	$0	$0	$0	$0	$1,150	
Telephone	$150	$95	$32	$127	$250	
Postage	$1,500	$489	$163	$652	$1,500	
Insurance	$15,100	$16,647	$0	$16,647	$19,058	
Tax Collector Fee	$13,980	$17,147	$0	$17,147	$18,107	
Printing & Binding	$1,700	$656	$219	$874	$1,500	
Legal Advertising	$1,200	$1,094	$0	$1,094	$1,500	
Other Current Charges	$1,500	$1,365	$455	$1,820	$3,000	
Office Supplies	$200	$142	$47	$189	$250	
Property Taxes	$250	$253	$0	$253	$250	
Property Appraiser	$234	$234	$0	$234	$234	
Dues, Licenses & Subscriptions	$175	$175	$0	$175	$175	
Administrative Expenses	$148,002	$126,869	$27,073	$153,942	$163,167	

Adopted
Budget	Actual
thru	Projected
Next	Total
Projected	Adopted
Budget	
Description	FY2021	06/30/21	3 Months	09/30/21	FY 2022	

Operation and Maintenance
Security Contract	
$179,666	
$130,688	
$43,563	
$174,251	
$185,056	
Gate Maintenance Contract	$1,200	$550	$0	$550	$1,200	
Maintenance - Gatehouse	$9,500	$6,668	$2,223	$8,890	$9,500	
Telephone/Internet - Gatehouse/Pool	$14,500	$13,478	$2,995	$16,473	$14,500	
Transponders	$5,000	$10,579	$0	$10,579	$5,000	
Field Management Fees	$28,684	$21,513	$7,172	$28,684	$29,545	
Electric	$50,000	$36,551	$12,000	$48,551	$51,500	
Water & Sewer	$11,500	$5,988	$2,850	$8,838	$12,650	
Gas	$7,800	$5,608	$240	$5,848	$6,500	
Trash Removal	$404	$433	$144	$577	$577	
Maintenance - Lakes	$33,360	$24,570	$8,720	$33,290	$36,696	
Maintenance - Landscape Contract	$93,000	$69,750	$23,250	$93,000	$97,650	
Maintenance - Additional Landscape	$15,000	$19,947	$0	$19,947	$15,000	
Maintenance - Pool	$17,000	$15,636	$4,500	$20,136	$18,700	
Maintenance - Irrigation	$10,000	$2,893	$5,000	$7,893	$8,775	
Maintenance - Lighting	$9,000	$2,585	$4,500	$7,085	$8,000	
Maintenance - Monuments	$5,000	$2,422	$1,667	$4,089	$4,000	
Maintenance - Fountain	$700	$1,125	$175	$1,300	$700	
Maintenance - Other Field (R&M General)	$4,000	$9,240	$0	$9,240	$4,000	
Maintenance - Recreation	$1,500	$2,196	$0	$2,196	$1,500	
Holiday Landscape Lighting	$10,000	$9,492	$0	$9,492	$14,000	
Operating Supplies	$750	$1,403	$0	$1,403	$750	
Sidewalk/Curb Cleaning	$11,000	$9,442	$1,558	$11,000	$15,000	
Miscellaneous	$1,000	$0	$750	$750	$1,000	
O&M Expenses	$519,565	$402,757	$121,307	$524,064	$541,799	

Reserves
Transfer Out - Capital Projects- Paving - Baytree	

$75,370	

$0	

$75,370	

$75,370	

$75,370	
Transfer Out - Capital Projects - Paving - IOB Funds	$24,630	$0	$24,630	$24,630	$24,630	
Transfer Out - Capital Projects - Reserves	$60,531	$60,531	$0	$60,531	$78,392	
Transfer Out - Community Beautification Fund	$45,265	$45,265	$0	$45,265	$37,265	
Transfer Out - Rebalance First Quarter Operating	$30,078	$0	$0	$0	$37,242	
Reserves	$235,874	$105,796	$100,000	$205,796	$252,899	
						
Total Expenses	$903,441	$635,422	$248,380	$883,802	$957,865	

Excess Revenues/(Expenditures)	
$0	
$258,604	
($226,999)	
$31,605	
$0	

REVENUES:

Maintenance Assessments
The District will levy a non-ad valorem assessment on all taxable property within the Baytree Community Development District in order to pay for operating & maintenance expenditures for the fiscal year.

Interest Income 
Represents estimated interest earnings from cash balances in the District's operating account with SunTrust and investments through US Bank.

Miscellaneous Income (IOB Cost Share Agreement)
Represents estimated earnings from Isles of Baytree.

Miscellaneous Income
Represents estimated earnings from the sale of security gate transponders, pool access cards and tennis court instructor fees.

EXPENDITURES
Administrative:

Supervisor Fees
Chapter 190 of the Florida Statutes allows for a member of the Board of Supervisors to be compensated $200 per meeting. This amount for the fiscal year is based upon 5 Supervisors attending 8 monthly meetings.

FICA Expense
Represents the Employer's share of Social Security and Medicare taxes withheld from Board of Supervisors checks.

Engineering
The District currently has a contract with Dewberry Engineers to provide engineering service to the District. The contract includes preparation for board meetings, contract specifications, bidding, etc.

Assessment Administration
Expenses related to administering the annual assessments on the tax roll with the Brevard County Tax Collector.

Attorney Fees
The District currently has a contract with Billing, Cochran, Lyles, Mauro & Ramsey, P.A. to provide legal counsel services. This contract includes preparation for board meetings, review of contracts, review of agreements and resolutions and other research as directed by the Board of Supervisors and the District Manager.

Annual Audit
The District is required by Florida Statutes to arrange for an Independent audit of its financial records on an annual basis. The budget is based on the current rate for the annual audit.

Management Fees
The District has contracted with Governmental Management Services-Central Florida, LLC to provide Management, Accounting and Recording Secretary Services for the District. The services include, but not limited to, recording and transcription of board meetings, administrative services, budget preparation, all financial reporting, annual audits, etc.

Information Technology
Represents costs related to the District’s information systems, which include but are not limited to video conferencing services, cloud storage services and servers, security, accounting software, etc.

Website Maintenance
Represents the costs associated with monitoring and maintaining the District’s website created in accordance with Chapter 189, Florida Statutes. These services include site performance assessments, security and firewall maintenance, updates, document uploads, hosting and domain renewals, website backups, etc

Telephone
Telephone and fax machine.

Postage
The District incurs charges for mailing Board meeting agenda packages, overnight deliveries, checks for vendors and other required correspondence.

Insurance
The District’s general liability, public official’s liability and property insurance coverage is provided by the Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage to government agencies.

Tax Collector Fee
Represents charges from Brevard County Tax Collector’s office for administration of the tax collection process.

Printing & Binding
The District incurs charges for printing and binding agenda packages and printing computerized checks, correspondence, stationery, envelopes, photocopies and other printed material.

Legal Advertising
The District does most of its legal advertising in the Florida Today. Publication amount is based on prior years cost for advertising regular meetings, special meetings, public hearings, etc.

Other Current Charges
Bank charges and any other miscellaneous expenses incurred during the year.

Office Supplies
The District incurs charges for supplies that need to be purchased during the fiscal year, including copier and printer toner cartridges, paper, file folders, binders, pens, paper clips, and other such office supplies.

Property Taxes
Represents the estimated non-ad valorem assessment from Brevard County that will be charged to the District.

Property Appraiser
Represents the Brevard County Property Appraiser fee to cover the cost of processing and distributing of non- ad valorem assessment information.

Dues, License & Subscriptions
The District is required to pay an annual fee to the Department of Economic Opportunity for $175.

Operation and Maintenance:
Security Contract
The District currently has a contract with DSI Security Services to provide security service for the District.

DESCRIPTION	ANNUAL
AMOUNT	
REGULAR HOURS: CONTRACT COST OF $20.26 PER HOUR FOR 356 DAYS HOLIDAY HOURS: CONTRACT COST OF $30.39 PER HOUR FOR 9 DAYS CONTINGENCY	$173,102
$6,564
$5,390	
	$185,056	

Gate Maintenance Contract
Represents annual contract amount from for maintenance of the automated gate entrance systems. The District currently has a contract with Access Control Technologies.

Maintenance - Gatehouse
Represents maintenance contract for gates, and any other maintenance cost the District may incur at the security gate house, i.e. plumbing, gate repairs, etc.

Telephone/Internet - Gatehouse/Pool
The District has a telephone at the front entrance for the security staff to make local calls. Additionally, the District has a phone line at the front and rear entrance for the automated gate access system, and an IP line at the front gate for the access system and the line for the emergency phone at the pool. The amount is based on projected monthly charges from Spectrum.

DESCRIPTION	MONTHLY AMOUNT	ANNUAL AMOUNT	
201 BAYTREE DR FRONT GATE	$200	$2,400	
630 BAYTREE DR BACK GATE	$400	$4,800	
8207 NATIONAL DR POOL AREA	$200	$2,400	
CONTINGENCY		$4,900	
		$14,500	

Transponders
Accounts for costs associated with purchasing new transponders to replace those purchased by residents.

Field Management Fees
The District has contracted with Governmental Management Services-Central Florida, LLC to provide on-site field management of contracts for the District services such as landscape and lake maintenance. Services to include weekly onsite inspections, meetings with contractors and monitoring of utility accounts.

MONTHLY	ANNUAL
DESCRIPTION	AMOUNT	AMOUNT	
FIELD MANAGEMENT FEES (GMS)	$2,462	$29,545	
	$29,545	

Electric
Represents costs for electric for projects such as streetlights, signs, electric for well pumps, guardhouse, entrance features, fountain and pool house. Florida Power & Light provides this service.

DESCRIPTION	MONTHLY
AMOUNT	ANNUAL
AMOUNT	
00533-81406	8002 BRADWICK WAY # WALL	$15	$180	
02781-39043	8207 NATIONAL DR # POOL HSE	$500	$6,000	
04080-73153	609 BAYTREE DR # WALL	$15	$180	
04396-25492	8205 NATIONAL DR # COURTS	$45	$540	
09459-03086	8147 OLD TRAMWAY DR # ENTRANCE	$20	$240	
11105-10375	7948 DAVENTRY DR # WALL	$15	$180	
14771-79517	345 BAYTREE DR # PUMP	$40	$480	
15604-14425	8005 KINGSWOOD WAY # FOUNTAIN	$300	$3,600	
36008-52200	602 BAYTREE DR # SIGN	$20	$240	
46619-40025	8253 OLD TRAMWAY DR # ENT SIGN	$25	$300	
47131-19107	1409 SOUTHPOINTE CT# ENT SIGN	$15	$180	
67950-66148	7951 DAVENTRY DR # PUMP STREET	$45	$540	
724916-0156	7942 KINGSWOOD WAY #LIGHTS	$20	$240	
73679-10572	201 BAYTREE DR # GRD HSE	$110	$1,320	
83711-46575	8005 KINGSWOOD WAY # STREET LIGHTS	$2,700	$32,400	
86596-45173	8005 KINGSWOOD WAY # PUMP	$140	$1,680	
88573-27285	687 DEERHURST DR # PUMP	$70	$840	
91260-64568	8128 OLD TRAMWAY DR # SIGN	$15	$180	
99142-26460	8005 KINGSWOOD WAY# GATE	$20	$240	
	Contingency		$1,940	
			$51,500	

Water & Sewer
Represents cost for water & sewer for expenses associated with the front guardhouse and community pool. City of Cocoa Utilities provides this utility service.

DESCRIPTION	MONTHLY
AMOUNT	ANNUAL
AMOUNT	
121573-112400	201 BAYTREE DR #GUARDHOUSE	$60	$720	
167895-118058	8207 NATIONAL DR #POOL	$800	$9,600	
	CONTINGENCY		$2,330	
			$12,650	

Gas
Represents cost of gas required for heating the community pool. Florida City Gas provides this utility service.

DESCRIPTION	MONTHLY
AMOUNT	ANNUAL
AMOUNT	
2932702542	8205 NATIONAL DR POOL HEATER	$500	$6,000	
	CONTINGENCY		$500	
			$6,500	

Trash Removal
Represents cost of trash removal services. Services are provided by Waste Management.

DESCRIPTION	MONTHLY	ANNUAL AMOUNT	AMOUNT	
96 Gallon Trash Toter	$48	$577	
	$577	

Maintenance - Lakes
The District currently has a contract with ECOR to maintain its 66.46 acres of lakes. Additional funds are allocated for the installation of grass carp and unanticipated lake maintenance.

DESCRIPTION	MONTHLY AMOUNT	ANNUAL AMOUNT	
LAKE MAINTENANCE	$2,540	$30,480	
NATURAL AREAS MANAGEMENT: CONTRACT COST OF $480 BI-MONTHLY		$2,880	
CONTINGENCY		$3,336	
		$36,696	

Maintenance - Landscape Contract
The District currently has a contract with Tropic Care, Inc. to maintain its 352,000 Square Feet of Landscaping.

DESCRIPTION	MONTHLY	ANNUAL AMOUNT	AMOUNT	
LANDSCAPE MAINTENANCE	$7,750
CONTINGENCY	$93,000
$4,650	
	$97,650	

Maintenance - Additional Landscape
Funding for trimming, replacement of trees/plants, and other routine landscape maintenance not covered under the landscape vendor contract.

Maintenance - Pool
The District has constructed a community swimming pool, which requires maintenance service multiple times per week.

DESCRIPTION	MONTHLY AMOUNT	ANNUAL AMOUNT	
VENDOR: BEACH POOLS			
POOL MAINTENANCE			
SEPTEMBER THRU MAY - 3 DAYS/WEEK	$625	$5,625	
JUNE THRU AUGUST - 5 DAYS/WEEK	$800	$2,400	
CONTINGENCY - POOL REPAIRS		$3,500	
VENDOR: COVERALL OF ORLANDO			
JANITORIAL SERVICES	$431	$5,172	
SUPPLIES		$2,003	
		$18,700	

Maintenance - Irrigation
Represents estimated cost for repairing irrigation line breaks, replacement of sprinklers, etc.

Maintenance - Lighting
Estimated cost for routine/replacement of fixtures.

Maintenance - Monuments
Estimated cost to pressure clean and paint monuments.

Maintenance - Fountain
The cost of providing preventative maintenance to the District fountains. The cost of service is $175 per quarter.

Maintenance - Other Field
Miscellaneous costs related to additional pond work, cleaning storm drains, etc

Maintenance – Recreation
Estimated cost for routine maintenance for the District’s recreational areas, such as paint, mulch, or repairs to playground area and nets, facility repair, or minor improvements to tennis court area.

Holiday Landscape Lighting
Estimated cost for installation of holiday lights and décor as well as supplies.

Operating Supplies
Purchase of supplies for the District's gatehouse, etc.

Sidewalk/Curb Cleaning
Estimated cost for pressure washing the District-owned sidewalks throughout the community.

Miscellaneous
Any other miscellaneous expenses incurred during the year.

Reserves:
Transfer Out - Capital Projects - Paving - Baytree/IOB
The District has established a Pavement Management Fund in order to pay for resurfacing of roadways.

Transfer Out - Capital Projects - Reserves
Renewal and replacement costs such as replacement cost of the sidewalks, drainage repair, playground equipment, etc. See attached Capital Improvement Program Chart.

Transfer Out - Community Beautification Fund
Represents the assessments dedicated to the Community Beautification Fund.

Baytree
Community Development District
Adopted Budget FY 2022 Capital Projects Reserve

	Adopted
Budget	Actual
thru	Projected
Next	Total
Projected	Adopted
Budget	
Description	FY2021	06/30/21	3 Months	09/30/21	FY 2022	

Revenues:						
Beginning Fund Balance	$2,729	$32,300	$0	$32,300	$2,046	
BCA Contribution	$0	$0	$0	$0	$40,000	
Transfer In - Baytree	$60,531	$60,531	$0	$60,531	$78,392	
Interest Income	$100	$2	$0	$2	$100	
Total Revenues	$63,360	$92,833	$0	$92,833	$120,538	

Expenses:						
Lake Bank Restoration/Evaluation	$30,000	$20,680	$0	$20,680	$30,000	
Sidewalk/Gutter Repair	$10,000	$20,502	$0	$20,502	$10,000	
Drainage Maintenance	$8,000	$0	$8,000	$8,000	$8,000	
Curb -Tree Trimming/Replacements	$4,000	$0	$4,000	$4,000	$4,000	
Recreation Area Improvements	$10,000	$10,924	$0	$10,924	$30,000	
Lake Fountain Replacement	$0	$9,085	$0	$9,085	$0	
Pool Equipment	$0	$4,568	$0	$4,568	$0	
Pool Furniture	$0	$0	$0	$0	$4,000	
Pool Refurbishing	$0	$0	$0	$0	$15,000	
Pool Drinking Fountain	$0	$0	$1,000	$1,000	$0	
Bank Fees	$0	$448	$0	$448	$0	
Capital Outlay	$0	$11,580	$0	$11,580	$10,000	
Total Expenses	$62,000	$77,786	$13,000	$90,786	$111,000	

Excess Revenues/(Expenditures)	
$1,360	
$15,046	
($13,000)	
$2,046	
$9,538	

Baytree CDD - Capital Improvement Program	

Project Description	FY 2022	FY 2023	FY 2024	FY 2025	FY 2026	
Lake Bank Restoration	$	30,000	$	30,000	$	30,000	$	30,000	$	30,000	
Sidewalk /Gutter Repair	$	10,000	$	10,000	$	14,500	$	14,500	$	14,500	
Drainage Maintenance	$	8,000	$	10,000	$	10,000	$	10,000	$	10,000	
Curb - Tree Trimming/Replacements	$	4,000	$	6,500	$	6,500	$	6,500	$	6,500	
Tennis Court Lights	$	-	$	2,000	$	-	$	2,000	$	-	
Pool Refurbuishment	$	15,000	$	-	$	-	$	-	$	-	
Recreational Area Improvements	$	30,000	$	5,000	$	-	$	-	$	-	
Pool Furniture	$	4,000	$	-	$	-	$	-	$	4,000	
Gate Operators	$	-	$	40,000	$	-	$	-	$	-	
Total	$	101,000	$	103,500	$	61,000	$	63,000	$	65,000	

Pavement Management

	Adopted
Budget	Actual
thru	Projected
Next	Total
Projected	Adopted
Budget	
Description	FY2021	06/30/21	3 Months	09/30/21	FY 2022	

Revenues:						
Beginning Fund Balance	$278,788	$278,775	$0	$278,775	$378,345	
Transfer In - Baytree	$75,370	$0	$75,370	$75,370	$75,370	
Transfer In - IOB	$24,630	$0	$24,630	$24,630	$24,630	
Interest Income	$75	$21	$7	$28	$75	
Total Revenues	$378,863	$278,795	$100,007	$378,802	$478,420	

Expenses:						

Bank Fees	
$0	
$343	
$114	
$457	
$0	
Total Expenses	$0	$343	$114	$457	$0	

Excess Revenues/(Expenditures)	
$378,863	
$278,452	
$99,893	
$378,345	
$478,420	

CARRY FORWARD SPLIT	
BAYTREE	$353,715	$429,160	
IOB	 	$24,630	$49,260 	
	 	$378,345	$478,420 	

Community Beautification

	Adopted
Budget	Actual
thru	Projected
Next		Total
Projected	Adopted
Budget	
Description	FY2021	06/30/21	3 Months		09/30/21	FY 2022	

Revenues:							
Beginning Fund Balance	$12,859	$9,525		$0	$9,525	$24,125	
Transfer In - Baytree	$45,265	$45,265		$0	$45,265	$37,265	
Total Revenues	$58,124	$54,790		$0	$54,790	$61,390	

Expenses:							
Bank Fees	$150	$210		$70	$280	$400	
Beautification Projects	$0	$28,135		$0	$28,135	$0	
Landscape Improvements	$0	$2,250		$0	$2,250	$0	
Total Expenses	$150	$30,595		$70	$30,665	$400	

Excess Revenues/(Expenditures)	
$57,974	
$24,195		
($70)	
$24,125	
$60,990	

Baytree
Community Development District
O&M Assessment Calculation

	FY 2021	FY 2022	
Net Assessments	$853,142	$905,346	
Discounts (4%)	$35,691	$37,875	
Gross Assessments	$888,833	$943,221	

Less : Golf Course (2.25%)	
$19,999	
$21,222	
Adjusted Gross	$868,834	$921,999	
Assessable Units:
Phase 1	
304	
304	
Phase 2	157	157	
Total	461	461	
Change From 2021

Phase 1	Phase 2
$2,000	$2,000

FY 2022 Baytree CDD Assessments
Per Unit O & M

Per Unit O & M Assessments	 	$1,884.67	$2,000.00	$115.32 

Isles of Baytree
Baytree Roadway Maintenance Cost Sharing Agreement		
Adopted Budget FY2022		
	FY22
Adopted Budget	

Security	
$185,056	
Maintenance - Gatehouse/Agreement	$10,700	
Telephone - Gatehouse	$14,500	
Utilities1	$5,340	
Maintenance - Lighting	$250	
Capital Reserve - Paving Management2	 	$24,630 	
Total	$240,476	

Less: Golf Course Contribution (2.25%)	
($5,411)	
Total to be assessed To Baytree CDD & Isles of Baytree HOA	$235,065	
Total Number of Lots Baytree Phase I	
304	
Baytree Phase II	157	
Isles of Baytree	 	104 	
	565	

Total Per Lot Assessment
Total Expenses divided by Total Units	
$416	
Adopted Amount for Isles of Baytree HOA for FY22	$43,269	

Notes		
Total Utilities
201 Baytree Drive Guardhouse	
$3,360	
201 Baytree Drive Guardhouse - Water	$480	
8005 Kingswood Way - Street Lights	 	$1,500 	
	$5,340	

Capital Reserve Calculation is based on the following areas: Baytree Boulevard
National Drive
Kindswood Drive		
Total Area of Pavement	89,711	
IOB Shared Roadway Area	22,093	
Fraction of Shared Roadways	24.63%	
Total Projected FY21 Paving Management	$100,000	
IOB Shared Cost	$24,630