SOUTH KENDALL
Community Development District
Unaudited Financial Statements as of
May 31, 2021

Board of Supervisors Meeting June 25, 2021

TABLE OF CONTENTS

I.

Financial Statements - May 31, 2021

II.

Check Run Summary - 5/19-6/14/2021

III.

Special Assessment Receipts Schedule - May 31, 2021

SOUTH KENDALL
COMMUNITY DEVELOPMENT DISTRICT
COMBINED BALANCE SHEET
May 31, 2021

 	Governmental Fund Types	
Debt

Total Governmental
 	Funds	

 	General	

 	Service	

ASSETS:
Cash  Petty Cash
Due from other Funds

$21,897
$500
---

---
---
$14,333

$21,897
$500
$14,333

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

$572,807
$76,872

---
---

$572,807
$76,872

Series 2016A Reserve A Revenue A Principal A
Electric Deposits

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

$332,951
$500,889
$1
---

$332,951
$500,889
$1
$4,821

TOTAL ASSETS

 	$676,896 

 	$848,174 

 	$1,525,070 

LIABILITIES:
Accounts Payable Due to Other Funds

$25,297
$14,333

---
---

$25,297
$14,333

TOTAL LIABILITIES

 	$39,630 

 	$0 

 	$39,630 

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

$4,821

---

$4,821

---
$76,872
$555,574

$848,174
---
---

$848,174
$76,872
$555,574

TOTAL FUND BALANCES

 	$637,267 

 	$848,174 

 	$1,485,441 

TOTAL LIABILITIES & FUND BALANCES

 	$676,896 

 	$848,174 

 	$1,525,070 

Page 1

SOUTH KENDALL
COMMUNITY DEVELOPMENT DISTRICT
GENERAL FUND
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending May 31, 2021

ADOPTED BUDGET

PRORATED BUDGET THRU 05/31/2021

ACTUAL THRU 05/31/2021

 DESCRIPTION	

VARIANCE

REVENUES:

Maintenance Assessments Interest Income

$853,060
$6,000

$853,060
$4,000

$826,756
$718

($26,304)
($3,282)

TOTAL REVENUES
EXPENDITURES:

 	$859,060 

 	$857,060 

 	$827,474 

 	($29,586)

Administrative Supervisors Fee FICA Expenses Engineering Fees Dissemination Agent Arbitrage
Attorney Fees 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

$5,000
$383
$6,000
$2,500
$2,750
$18,000
$3,900
$3,250
$49,389
$1,000
$3,000
$150
$500
$1,250
$2,400
$26,582
$750
$750
$250
$175

$1,600
$122
$4,000
$1,667
$0
$12,000
$0
$0
$32,926
$667
$2,000
$100
$333
$833
$1,600
$26,582
$500
$500
$250
$175

$1,600
$122
$0
$1,667
$0
$4,953
$3,900
$0
$32,926
$667
$2,000
$0
$156
$106
$1,600
$27,270
$129
$580
$0
$175

$0
$0
$4,000
$0
$0
$7,048 ($3,900)
$0
$0
$0
$0
$100
$177
$727
$0 ($688)
$371 ($80)
$250
$0

TOTAL ADMINISTRATIVE

 	$127,979 

 	$85,855 

 	$77,851 

 	$8,005 

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

$159,600
$88,124
$9,000
$36,000
$30,000
$40,000
$12,000
$0
$5,175
$24,084

$106,400
$60,091
$4,500
$24,000
$30,000
$26,667
$12,984
$0
$3,450
$16,056

$107,146
$60,091
$4,500
$14,100
$138,450
$32,415
$12,984
$56,797
$0
$0

($746)
$0
$0
$9,900 ($108,450)
($5,748)
$0 ($56,797)
$3,450
$16,056

TOTAL MAINTENANCE

 	$403,983 

 	$284,148 

 	$426,483 

     ($142,335)

Page 2

SOUTH KENDALL
COMMUNITY DEVELOPMENT DISTRICT
GENERAL FUND
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending May 31, 2021

ADOPTED BUDGET

PRORATED BUDGET THRU 05/31/2021

ACTUAL THRU 05/31/2021

 DESCRIPTION	

VARIANCE

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

$126,933
$2,021
$5,904
$25,000
$8,000
$1,488
$30,000
$22,560
$15,000
$39,521
$3,500
$12,631
$10,000
$1,000
$15,000
$1,000
$540
$0
$7,000

$84,622
$1,347
$3,936
$16,667
$5,333
$1,488
$20,000
$15,040
$10,000
$23,369
$2,333
$8,421
$6,667
$667
$10,000
$667
$360
$0
$7,000

$88,171
$1,567
$3,634
$11,326
$3,311
$1,488
$3,625
$15,040
$7,724
$23,369
$1,000
$3,525
$882
$0
$7,627
$0
$371
$15,276
$0

($3,549) ($220)
$302
$5,340
$2,022
$0
$16,375
$0
$2,276
$0
$1,333
$4,896
$5,785
$667
$2,373
$667 ($11)
($15,276)
$7,000

TOTAL CLUBHOUSE AND OTHER AMENITIES

 	$327,098 

 	$217,916 

 	$187,936 

 	$29,980 

TOTAL EXPENDITURES

 	$859,060 

 	$587,920 

 	$692,270 

     ($104,350)

Excess (deficiency) of revenues Over (under) expenditures

 	$0 

 	$269,141 

 	$135,204 

     ($133,937)

Net change in fund balance

$0

$269,141

$135,204

($133,937)

FUND BALANCE - Beginning

$0

$502,063

FUND BALANCE - Ending

 	$0 

 	$637,267 

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 May 31, 2021

ADOPTED
    BUDGET 

PRORATED BUDGET
     THRU 05/31/2021	

ACTUAL
   THRU 05/31/2021 

 DESCRIPTION	

   VARIANCE 

REVENUES:

Assessments Interest Income

$633,986
$5,000

$633,986
$3,333

$614,385
$64

($19,602)
($3,270)

TOTAL REVENUES

 	$638,986 

 	$637,320 

 	$614,448 

 	($22,871)

EXPENDITURES:

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

$150,544
$330,000
$146,831

$150,544
$330,000
$146,831

$150,544
$330,000
$146,831

$0
$0
$0

TOTAL EXPENDITURES

 	$627,375 

 	$627,375 

 	$627,375 

 	$0 

Excess (deficiency) of revenues Over (under) expenditures

 	$11,611 

 	$9,945 

 	($12,927)

 	($22,871)

Net change in fund balance

$11,611

$9,945

($12,927)

($22,871)

FUND BALANCE - Beginning

$530,483

$861,101

FUND BALANCE - Ending

 	$542,094 

 	$848,174 

Page 4

SOUTH KENDALL
COMMUNITY DEVELOPMENT DISTRICT
Long Term Debt Report FY 2021

Page 5

Series 2016, Special Assessment Refunding Bonds

Interest Rate:	Varies
Maturity Date:	11/2/2044
Reserve Fund Requirement:

Bonds outstanding - 9/30/2020	$8,170,000.00

Less:	November 1, 2020 (Mandatory)	($330,000.00)

Current Bonds Outstanding	$7,840,000.00

SOUTH KENDALL
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts - Tax Collector Miami-Dade County
Fiscal Year 2021

TOTAL ASSESSMENT LEVY GROSS
NET

$897,957.79
$853,059.90

$667,353.86
$633,986.17

$1,565,311.65
$1,487,046.07

ASSESSED THROUGH MIAMI-DADE COUNTY

57.37%

42.63%

100.00%

001.300.36300.10000 025.700.36300.10000

GROSS AMOUNT

DISCOUNT/ (PENALTY)

COMMISSIONS 1%

Debt Service Series 2016

DATE

DESCRIPTION

INTEREST

NET RECEIPTS

General Fund

Total

11/20/20
11/25/20
12/09/20
12/22/20
01/13/21
01/25/21
02/10/21
03/20/21
05/13/21
05/13/21

11/1-11/8/2020
11/9-11/17/2020
11/18-11/30/20
12/1-12/13/20
12/14-12/31/20
interest
1/1-1/31/21
2/1-2/28/21
interest
3/1-3/31/21

$63,855.68
$83,032.86
$1,123,085.07
$116,496.39
$51,797.06

$2,619.95
$3,321.31
$44,923.35
$4,584.97
$1,662.62

$612.36
$797.12
$10,781.61
$1,119.12
$501.34

$60,623.37
$78,914.43
$1,067,380.11
$110,792.30
$49,633.10
$61.18
$18,149.28
$21,958.74
$9.96
$33,618.25

$34,777.25
$45,270.11
$612,314.03
$63,557.19
$28,472.56
$61.18
$10,411.53
$12,596.87
$9.96
$19,285.47

$25,846.12
$33,644.32
$455,066.08
$47,235.11
$21,160.54
$0.00
$7,737.75
$9,361.87
$0.00
$14,332.78

$60,623.37
$78,914.43
$1,067,380.11
$110,792.30
$49,633.10
$61.18
$18,149.28
$21,958.74
$9.96
$33,618.25

$61.18

$18,706.74
$22,436.04

$374.14
$255.49

$183.32
$221.81

$9.96

$33,957.83

$0.00

$339.58

TOTAL

$1,513,367.67

$57,741.83

$14,556.26

$71.14

$1,441,140.72

$826,756.15

$614,384.57

$1,441,140.72

Collected % YTD

96.68%

96.68%

96.68%

Outstanding gross YTD

$29,798.22

$22,145.76

$51,943.98

Gross collection YTD Discount/Penalties Commissions
Interest
Net collection YTD

$868,159.57

$645,208.10

$1,513,367.67

$33,124.22
$8,350.35
$71.14
$826,756.14

$24,617.61
$6,205.91
$0.00
$614,384.58

$57,741.83
$14,556.26
$71.14
$1,441,140.72

Assessed on Roll:

O & M
2016 DEBT SERVICE

$897,957.79
$667,353.86

57.3661%
42.6339%

$826,756.15
$614,384.57

($826,756.15)
($600,051.79)

$0.00

TRANSFERS TO DEBT SERVICE:

DATE	CHECK #	2016 AMOUNT

12/11/2020	2874	$514,556.52
1/20/2021	2893	$68,395.65
3/18/2021	2924	$17,099.62

TOTAL

Amount due:

$600,051.79

$14,332.78

TOTAL	$1,565,311.65	100.00%  $1,441,140.72    ($1,426,807.94)	$14,332.78

$14,332.78	V#126 001.300.20700.10100

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

SOUTH KENDALL
COMMUNITY DEVELOPMENT DISTRICT

Check Run Summary

5/19-6/14/2021

Date

Check Numbers

Amount

5/19/2021

2957

$131.85

6/4/2021

2958-2967

$29,604.00

6/11/2021

2968

$18,085.06

Total

 	$47,820.91 

AP300R
*** CHECK DATES

YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER

CHECK REGISTER

RUN

6/14/21

PAGE

1

05/19/2021 - 06/14/2021 ***

SOUTH KENDALL CDD - GENERAL BANK A GENERAL FUND

CHECK	VEND# DATE
5/19/21 00044

.....INVOICE.....

...EXPENSED TO...

VENDOR NAME

STATUS

AMOUNT

....CHECK.....

DATE
4/28/21

INVOICE

YRMO

DPT ACCT# SUB	SUBCLASS

AMOUNT

#

84956006

202105

320-57200-41000

*

131.85

INTERNET 5/6/21 - 6/5/21

COMCAST	(AUTO PAY)

131.85
- - - -

002957
- - -

- - - - - - - - 6/04/21 00005

- - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - - - - - - -

-

- -
*

-

-

-

-

-

-

- - - - 500.00

-

4/30/21

168378

202104

310-51300-31500
SERVICES

APE 21 - LEGAL

BILLING,COCHRAN,LYLES,MAURO & RAMSE

500.00
- - - -

002958
- - -

- - - - - - - - 6/04/21 00044

- - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - - - - - - -

-

- -
*

-

-

-

-

-

-

- - - - 131.85

-

5/28/21

84956006

202106

320-57200-41000

INTERNET 6/6/21 - 7/5/21

COMCAST	(AUTO

PAY)
- - -

131.85
- - - -

002959
- - -

- - - - - - - - 6/04/21 00032

- - - - - - - - -

- - - - - - - - - - - - - -

- - -

-

-

-

-

-

-

-

-

-

- -
*
*
*

-

-

-

-

-

-

- - - - 692.57
250.00
6.08

-

5/14/21
5/21/21
5/21/21

41886

202105

320-57200-52000

REIMB SUPPLIES

41889	202106

320-57200-54000

PERMIT 13-60-08802

41889	202106 320-57200-54000
CONVENIENCE FEE

COURTESY

PROPERTY MANAGEMENT,INC.
- - - - - - - - - - - - -

948.65
- - - -

002960
- - -

- - - - - - - - 6/04/21 00106

- - - - - - - - - - - - - - - - - - - - - - -

-

-

- -
*

-

-

-

-

-

-

- - - - 250.00

-

6/01/21

13-BID-5 202106 320-57200-54000

PERMIT 13-60-09254

FLORIDA DEPARTMENT

OF HEALTH
- - - - -

MIAMI
- - -

250.00
- - - -

002961
- - -

- - - - - - - - 6/04/21 00030

- - - - - - - - - - - - - - - - - - - - - - - - - - - -

-

-

- -
*
*
*
*
*
*
*

-

-

-

-

-

-

- - - - 109.06
23.20
168.49
28.99

-

5/17/21
5/17/21
5/17/21
5/17/21
5/17/21
5/20/21
5/20/21

32592-36 202105 320-57200-43000
PUMP 4/15/21 - 5/17/21
35015-23 202105 320-57200-43000
CLUBHOUSE 4/15/21-5/17/21 62283-29 202105 320-57200-43000
CABANA 4/15/21 - 5/17/21
67748-56 202105 320-57200-43000
PUMP 4/15/21 - 5/17/21
69221-65 202105 320-57200-43000
CLUBHOUSE 4/15/21-5/17/21 45655-11 202105 320-57200-43000
ENTRY LTS 4/20/21-5/20/21 99432-88 202105 320-57200-43000
FOUNTAIN 4/20/21-5/20/21

1,006.55
111.93
84.49

FPL

(AUTO PAY)

1,532.71
- - - - -

002962
- - -

- - - - - - - - 6/04/21 00013

- - - - - - - - -

- - - - - - - - - - - - - - - - - 202106 310-51300-34000
-	MGMT FEES
202106 310-51300-44000
-	RENT
202106 310-51300-35100
-	COMPUTER

-

-

-

-

-

-

-

-

-

-

-

-

- -
*
*
*

-

-

-

-

-

- - - - - 4,115.75
200.00
83.33

6/01/21
6/01/21
6/01/21

206
JUNE 206
JUNE 206
JUNE

21
21
21

SKEN SOUTH

KENDALL

TCESSNA

AP300R
*** CHECK DATES

YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER

CHECK REGISTER

RUN

6/14/21

PAGE

2

05/19/2021 - 06/14/2021 ***

SOUTH KENDALL CDD - GENERAL BANK A GENERAL FUND

CHECK	VEND# DATE

.....INVOICE.....

...EXPENSED TO...
YRMO	DPT ACCT# SUB	SUBCLASS
202106 310-51300-31300
-	DISSEMINATION
202106 310-51300-35101
-	WEBSITE
202106 310-51300-42000
-	POSTAGE
202106 310-51300-42500
-	COPIES

VENDOR

NAME

STATUS

AMOUNT

....CHECK.....

DATE 6/01/21
6/01/21
6/01/21
6/01/21

INVOICE
206

AMOUNT

#

*
*
*
*

208.33
250.00
9.69
19.50

JUNE 206
JUNE 206
JUNE 206
JUNE

21
21
21
21

GOVERNMENTAL

MANAGEMENT

SERVICES

4,886.60
- - - - -

002963
- - -

- - - - - - - - 6/04/21 00059

- - - - - - - - -

- - - - - - - - - - - - - - - - 202106 320-57200-46200
- POOL SERVICE

- - - - - - - - - -

-

-

-

- -
*
*

-

-

-

-

-

- - - - - 1,880.00
169.00

6/01/21
6/15/21

62097
JUNE 21

61932

202103 320-57200-46201

POOL SAFETY EQUIPMENT

MCGRATH PROPERTY SERVICES

2,049.00
- - - - -

002964
- - -

- - - - - - - - 6/04/21 00091

- - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - - - - - 202105 320-53800-46000
CONCRETE SIDEWALK

-

-

-

- -
*
*

-

-

-

-

-

- - - - - 5,390.00
3,250.00

5/17/21
5/29/21

280727
REPLACE

280740

202105 320-57200-46100

RMV/INSTL PAVERS POOL/CLB

ORTIZ CONSTRUCTION

SERVICES,INC.
- - - - - - -

8,640.00
- - - - -

002965
- - -

- - - - - - - - 6/04/21 00114

- - - - - - - - - - - - - - - - - - - - - - - - - - - -

-

-

-

- -
*

-

-

-

-

-

-

- - - - 46.35

6/01/21

176819B	202106 320-57200-54501 JUNE 21-INDOOR PEST CNTRL

POWERX

46.35
- - - - -

002966
- - -

- - - - - - - - 6/04/21 00022

- - - - - - - - - - - - - - - - - - - - - -

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

- -
*
*
*
*
*

-

-

-

-

-

-

- - - -

6/01/21
6/01/21
6/01/21
6/01/21
6/01/21

20060121 202106 320-53800-46200
6/4/21 LANDSCAPE SRVC
20060121 202106 320-57200-46202
6/4/21 LANDSCAPE SRVC
20060121 202106 320-53800-46200

3,534.78
1,374.64
3,534.78
1,374.64
800.00

6/18/21
20060121
6/18/21
20060121
JUNE 21

LANDSCAPE SRVC
202106 320-57200-46202
LANDSCAPE SRVC
202106 320-53800-46300
- WET CHECK
TONY'S
- - - - - - - - - - - - -

NURSERY
- - - -

&
-

GARDEN
- - - -

10,618.84
- - - - -

002967
- - -

- - - - - - - - 6/11/21 00126

- - - - - - - - -

-

-

-

-

-

-

-

- -
*

-

-

-

-

-

- - - - -

6/11/21

06112021

202106 300-20700-10100

18,085.06

TXFER TAX COLLECTIONS

SOUTH KENDALL CDD

18,085.06
- - - - -

002968
- - -

- - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL TOTAL

-

-

-

-

-

-

-

-

-

-

-

-

-

- - - - - - 47,820.91
47,820.91

FOR
FOR

BANK A
REGISTER

SKEN SOUTH KENDALL	TCESSNA