SOUTH KENDALL
COMMUNITY DEVELOPMENT DISTRICT
COMBINED BALANCE SHEET
January 31, 2020

 	Governmental Fund Types	
Debt

Total Governmental
 	Funds	

 	General	

 	Service	

ASSETS:
Cash  Petty Cash

$166,596
$500

---
---

$166,596
$500

Investments:
State Board - Excess Funds State Board - Capital Reserve

$643,765
$76,368

---
---

$643,765
$76,368

Series 2016A Reserve A Revenue A Interest A Principal A
Electric Deposits

---
---
---
---
$4,821

$331,737
$611,037
$57
$121
---

$331,737
$611,037
$57
$121
$4,821

TOTAL ASSETS

 	$892,049 

 	$942,952 

 	$1,835,002 

LIABILITIES:
Accounts Payable

$16,169

---

$16,169

TOTAL LIABILITIES

 	$16,169 

 	$0 

 	$16,169 

FUND BALANCES:
Nonspendable:
Prepaid Items and Deposits Restricted
Debt Service General Fund
Unassigned

$4,821

---

$4,821

---
$76,368
$794,691

$942,952
---
---

$942,952
$76,368
$794,691

TOTAL FUND BALANCES

 	$875,880 

 	$942,952 

 	$1,818,833 

TOTAL LIABILITIES & FUND BALANCES

 	$892,049 

 	$942,952 

 	$1,835,002 

Page 1

SOUTH KENDALL
COMMUNITY DEVELOPMENT DISTRICT
GENERAL FUND
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending January 31, 2020

ADOPTED BUDGET

PRORATED BUDGET THRU 01/31/2020

ACTUAL THRU 01/31/2020

 DESCRIPTION	

VARIANCE

REVENUES:

Maintenance Assessments Interest Income

$853,060
$6,000

$770,762
$2,000

$770,762
$2,634

$0
$634

TOTAL REVENUES
EXPENDITURES:

 	$859,060 

 	$772,762 

 	$773,396 

 	$634 

Administrative Supervisors Fee FICA Expenses Engineering Dissemination Attorney
Annual Audit Trustee Fees Management Fees Computer Time
Community Web Page Telephone
Postage
Printing & Binding Rentals & Leases Insurance
Legal Advertising Other Current Charges Office Supplies
Dues, Licenses & Subscriptions

$800
$61
$0
$833
$3,133
$500
$0
$16,463
$333
$1,000
$0
$110
$171
$800
$25,216
$70
$224
$30
$175

$5,000
$383
$7,500
$2,500
$20,000
$6,000
$3,250
$49,389
$1,000
$3,000
$150
$500
$1,250
$2,400
$24,672
$750
$750
$250
$175

$800
$61
$2,500
$833
$6,667
$500
$0
$16,463
$333
$1,000
$50
$167
$417
$800
$24,672
$250
$250
$83
$175

$0
$0
$2,500
$0
$3,534
$0
$0
$0
$0
$0
$50
$57
$246
$0 ($544)
$180
$26
$53
$0

TOTAL ADMINISTRATIVE

 	$128,919 

 	$56,021 

 	$49,919 

 	$6,102 

Maintenance
Security Service Landscape Maintenance
Landscape-Ficus Fumigation Seasonal Landscape Maintenance Tree Trimming
Repairs and Maintenance
Sprinkler Repairs and Maintenance Contingency
Capital Reserve

$159,600
$83,928
$9,000
$36,000
$30,000
$15,000
$12,000
$5,175
$58,222

$53,200
$29,052
$0
$14,260
$30,000
$15,000
$4,000
$1,725
$0

$50,376
$29,052
$0
$14,260
$47,250
$31,395
$3,200
$0
$0

$2,824
($0)
$0
$0 ($17,250)
($16,395)
$800
$1,725
$0

TOTAL MAINTENANCE

 	$408,925 

 	$147,237 

 	$175,533 

 	($28,296)

Page 2

SOUTH KENDALL
COMMUNITY DEVELOPMENT DISTRICT
GENERAL FUND
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending January 31, 2020

ADOPTED BUDGET

PRORATED BUDGET THRU 01/31/2020

ACTUAL THRU 01/31/2020

 DESCRIPTION	

VARIANCE

Clubhouse and Other Amenities
Management Clubhouse Alarm Monitoring & Fire Electricity
Water/Sewer Telephone/Cable Refuse Service Landscape Maintenance Pool Maintenance
Pool Repairs
Repairs and Replacements Janitorial Supplies
Fitness Equipment Maintenance Pest Control
Office Supplies Special Events Permit Fees
Other Contingency Capital Reserves

$130,218
$2,021
$25,000
$8,000
$5,760
$1,428
$37,639
$21,600
$10,000
$30,000
$14,000
$1,500
$540
$1,000
$7,500
$1,000
$17,010
$7,000

$43,406
$505
$8,333
$2,000
$1,920
$1,428
$13,029
$7,200
$3,333
$10,000
$4,667
$500
$180
$333
$7,500
$0
$5,670
$0

$42,311
$479
$6,545
$2,431
$1,793
$1,488
$11,298
$7,870
$7,431
$1,515
$2,994
$1,108
$181
$0
$8,628
$0
$0
$0

$1,095
$27
$1,788 ($431)
$127 ($60)
$1,731 ($670)
($4,098)
$8,485
$1,672 ($608)
($1)
$333 ($1,128)
$0
$5,670
$0

TOTAL CLUBHOUSE AND OTHER AMENITIES

 	$321,216 

 	$110,005 

 	$96,072 

 	$13,932 

TOTAL EXPENDITURES

 	$859,060 

 	$313,263 

 	$321,524 

 	($8,261)

Excess (deficiency) of revenues Over (under) expenditures

 	$0 

 	$459,499 

 	$451,872 

 	($7,627)

Net change in fund balance

$0

$459,499

$451,872

($7,627)

FUND BALANCE - Beginning

$0

$424,009

FUND BALANCE - Ending

 	$0 

 	$875,880 

Page 3

SOUTH KENDALL
COMMUNITY DEVELOPMENT DISTRICT
DEBT SERVICE FUND - SERIES 2016A
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending January 31, 2020

ADOPTED
    BUDGET 

PRORATED BUDGET
     THRU 01/31/2020	

ACTUAL
   THRU 01/31/2020 

 DESCRIPTION	

   VARIANCE 

REVENUES:

Assessments Interest Income

$633,986
$4,000

$572,235
$1,333

$572,235
$3,920

$0
$2,586

TOTAL REVENUES

 	$637,986 

 	$573,569 

 	$576,155 

 	$2,586 

EXPENDITURES:

Series 2016A Interest - 11/1 Principal - 11/01 Interest - 5/1

$153,794
$325,000
$150,544

$153,794
$325,000
$0

$153,794
$325,000
$0

$0
$0
$0

TOTAL EXPENDITURES

 	$629,338 

 	$478,794 

 	$478,794 

 	$0 

Excess (deficiency) of revenues Over (under) expenditures

 	$8,649 

 	$94,775 

 	$97,361 

 	$2,586 

Net change in fund balance

$8,649

$94,775

$97,361

$2,586

FUND BALANCE - Beginning

$514,758

$845,591

FUND BALANCE - Ending

 	$523,406 

 	$942,952 

Page 4

SOUTH KENDALL
COMMUNITY DEVELOPMENT DISTRICT
Long Term Debt Report FY 2020

Page 5

Series 2016, Special Assessment Refunding Bonds

Interest Rate:	Varies
Maturity Date:	11/1/2040
Reserve Fund Requirement:

Bonds outstanding - 9/30/2019	$8,495,000.00

Less:	November 1, 2019 (Mandatory)	($325,000.00)

Current Bonds Outstanding	$8,170,000.00

SOUTH KENDALL
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Schedule Fiscal Year 2020

ASSESSED THROUGH MIAMI-DADE COUNTY

Assessed on Roll:

GENERAL FUND DS SERIES 2016

$897,957.79
$667,353.86

57.3661%
42.6339%

$791,181.51
$587,410.89

($791,181.51)
($572,235.28)

$0.00

TRANSFERS TO DEBT SERVICE FUND:
DATE	CHECK #	2016 AMOUNT
12/5/2019	2648	$51,228.53
12/10/2019	2651	$471,356.83
1/10/2020	2669	$49,649.92

TOTAL

Amount to be transferred:

$572,235.28

$15,175.61

TOTAL	$1,565,311.65	100.00%   $1,378,592.40	($1,363,416.79)	$15,175.61

$15,175.61	V#126 001.300.20700.10100

GROSS AMOUNT	ASSESSMENTS    ASSESSMENTS	AMOUNT
ASSESSED	PERCENTAGE	COLLECTED	TRANSFERRED	TO BE TFR.

Gross Collected	92.55%	92.55%	92.55%
Gross Outstanding	$66,917.07	$49,732.15	$116,649.22

RECEIPT DATE	DESCRIPTION	GROSS LEVY	DISCOUNT/	COMMISSIONS	INTEREST	NET RECEIPTS
AMOUNT	(PENALTIES)	AMOUNT

GENERAL FUND
O&M

DEBT SERVICE SERIES 2016

TOTAL

11/14/2019	10/31/2015	$10,894.62	$497.34	$103.98	$0.00	$10,293.30
11/18/2019	11/1-11/8/19	$74,692.14	$2,987.68	$717.04	$0.00	$70,987.42
11/27/2019	11/9-11/14/19	$40,907.31	$1,636.29	$392.70	$0.00	$38,878.32
12/10/2019	11/15-11/30/19	$1,163,290.02	$46,531.55	$11,167.59	$0.00	$1,105,590.88
12/23/2019	12/1-12/13/19	$96,276.18	$3,718.18	$925.58	$0.00	$91,632.42
1/10/2020	12/4-12/31/19	$21,584.04	$647.51	$209.36	$0.00	$20,727.17
1/10/2020	11/2-12/31/19	$4,266.11	$127.96	$41.39	$0.00	$4,096.76
1/30/2020	interest	$0.00	$0.00	$0.00	$790.95	$790.95
2/10/2020	1/1-1/31/20	$36,752.01	$797.28	$359.55	$0.00	$35,595.18

$5,904.86
$40,722.69
$22,302.96
$634,234.05
$52,565.92
$11,890.36
$2,350.15
$790.95
$20,419.56

$4,388.44
$30,264.73
$16,575.36
$471,356.83
$39,066.50
$8,836.81
$1,746.61
$0.00
$15,175.62

$10,293.30
$70,987.42
$38,878.32
$1,105,590.88
$91,632.42
$20,727.17
$4,096.76
$790.95
$35,595.18

TOTAL	$1,448,662.43	$56,943.79	$13,917.19	$790.95	$1,378,592.40

$791,181.51

$587,410.89

$1,378,592.40

GROSS LEVY

$	897,957.79

$	667,353.86

$	1,565,311.65