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Agenda 11/12/2018
Cedar Hammock Community Development District Board of Supervisors Tom Cook,Chairman Quentin Greeley,Vice Chairman Justin Faircloth,District Manager Gary McClellan,Assistant Secretary Dan Cox,District Counsel Norman Day,Assistant Secretary Sam Marshall,District Engineer Jack Rupe,Assistant Secretary Regular Meeting Agenda November 12,2018- 1:00 p.m. AUDIT COMMITTEE MEETING 1. Roll Call 2. Ranking of Audit Firm Proposals 3. Adjournment REGULAR BOARD MEETING 1. Roll Call 2. Approval of Agenda 3. Audience Comments 4. Old Business A. Golf Cart Bridge Repairs B. Artistic Structures Proposal to Repair Bulkheads#4 and#5 5. New Business A. Auditor Selection i. Discussion of Audit Ranking Recommendations ii. Authorization to Enter into a Three-Year Contract with Selected Audit Firm B. Supervisor Cook Proposed Bridges and Bulkheads Base Plan C. Forge Engineering Geotechnical Report D. Bridging Solutions Change Order#1 E. Golf&Country Club Invoice F. Triploid Grass Carp Proposal G. Golf&Country Club Proposal for Littoral Installation H. Rear Gate Camera System Proposal 6. Manager's Report A. Approval of the Minutes of the October 8,2018 Meeting B. Financial Report C. Motion to Assign Fund Balance D. Field Management Report E. Follow-Up Items i. Roadway Damage 7. Attorney's Report A. Levy of Non-Ad Valorem Special Assessments 8. Engineer's Report 9. Communication to Master Board 10. Supervisors Request 11. Adjournment THE NEXT REGULAR MEETING IS SCHEDULED FOR JANUARY 14,2019 ow 4411,r Battu ?iCWZ NaplesNews.com Published Daily Naples,FL 34110 Affidavit of Publication State of Florida Counties of Collier and Lee Before the undersigned they serve as the authority,personally appeared Natalie Zollar who on oath says that she serves as Inside Sales Manager of the Naples Daily News,a daily newspaper published at Naples,in Collier County, Florida;distributed in Collier and Lee counties of Florida;that the attached copy of the advertising was published in said newspaper on dates listed.Affiant further says that the said Naples Daily News is a newspaper published at Na- ples,in said Collier County,Florida,and that the said newspaper has heretofore been continuously published in said Collier County,Florida;distributed in Collier and Lee counties of Florida,each day and has been entered as second class mail matter at the post office in Naples,in said Collier County,Florida,for a period of one year next preceding the first publication of the attached copy of advertisement; and affiant further says that he has neither paid nor promised any person,or corporation any discount, rebate, commission or refund for the purpose of securing this advertisement for publication in the said newspaper. Customer Ad Number Copyline P.O.# CEDAR HAMMOCK COMMUNITY 2118983 Notice of Meetings C Pub Dates September 27,2018 tt /7)4,61.1te, Cj eEz (Sign ture of affiant) I 4.r KAPOLEKANCAS` I I ;. Notary Puck-State of flalda Sworn to and subscribed before me CammlulontC412609' 16;`x," M Camm,EaphesJulM.J021 i This September 28,2018 1 \ aasmn.gnwu%wtblerykn I (Signature of affiant) Notice of Meetings Cedar Hammock Community Development District The Board of Supervisors of the Cedar Hammock Communit Development District will hold their meetings for Fiscal Year 2019 at the Cedar Hammock Clubhouse, 8660 Cedar Hammock Boulevard, Naples, Florida at 3:00m. on the second Monday of p. following months except as noted: October 82018 November12,2018(at1:00 p.m.) January 14,2019 February 11,2019 March 11,2019 April 8,2019 May 13,2019 There may be occasions when one or more Supervisors will participate by telephone. Meetings may be continued to a date and time certain which will be announced at the meeting. In accordance with the provisions of the Americans with Disabilities Act, any person requiring special accommodations at this meeting because of a disability or physical impairment should contact the District Management Company, Inframark, Infrastructure Management Services at (954) 603-0033. If you are hearing or speech impaired, please contact the Florida Relay Service at 7-1-1 for aid in contacting the District Office. Each person who decides to appeal any action taken at these meetings is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made,including the testimony and evidence upon which such appeal is to be based. Justin Faircloth District Manager September27,2018 No.2118983 ecc Berger, Toombs, Elam, _} Gaines & Frank Certified Public Accountants PL 600 Citrus Avenue Suite 200 Fort Pierce, Florida 34950 772/461-6120//461-1155 FAX: 772/468-92/8 August 28, 2018 Cedar Hammock Community Development District do Inframark Infrastructure Management Services 210 North University Drive, Suite 702 Coral Springs, FL 33071 The Objective and Scope of the Audit of the Financial Statements You have requested that we audit the financial statements of Cedar Hammock Community Development District, which comprise governmental activities, a discretely presented component unit, each major fund and the budgetary comparison for the General Fund as of and for the year ended September 30, 2018 which collectively comprise the basic financial statements. We are pleased to confirm our acceptance and our understanding of this audit engagement by means of this letter for the year ending September 30, 2018 and thereafter for two annual renewals if mutually agreed by Cedar Hammock Community Development District and Berger, Toombs, Elam, Gaines, & Frank, Certified Public Accountants, PL. Our audit will be conducted with the objective of expressing an opinion on the financial statements. The Responsibility of the Auditor We will conduct the audit in accordance with auditing standards generally accepted in the United States of America and "Government Auditing Standards" issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. Fort Pierce/Stuart Member AICPA Member AICPA Division For CPA Firms Member FICPA Private Companies Practice Section e j i Berger,Toombs, Elam, Cel Gaines& Frank Cedar Hammock Community Development District August 28, 2018 Page 2 Because of the inherent limitations of an audit, together with the inherent limitations of internal control, an unavoidable risk that some material misstatements may not be detected exists, even though the audit is properly planned and performed in accordance with generally accepted auditing standards. Also, an audit is not designed to detect errors or fraud that are immaterial to the financial statements. The determination of abuse is subjective; therefore, Government Auditing Standards do not expect us to provide reasonable assurance of detecting abuse. In making our risk assessments, we consider internal control relevant to Cedar Hammock Community Development District's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. However, we will communicate to you in writing concerning any significant deficiencies or material weaknesses in internal control relevant to the audit of the financial statements that we have identified during the audit. We will also communicate to the Board any fraud involving senior management and fraud that causes a material misstatement of the financial statements that becomes known to us during the audit, and any instances of noncompliance with laws and regulations that we become aware of during the audit. The funds that you have told us are maintained by Cedar Hammock Community Development District and that are to be included as part of our audit are listed below: 1. General Fund ceci Berger,Toombs, Elam, Ciy Gaines& Frank CenM vuMt wwnirn v, Cedar Hammock Community Development District August 28, 2018 Page 3 The Responsibilities of Management and Identification of the Applicable Financial Reporting Framework Our audit will be conducted on the basis that management acknowledges and understands that it has responsibility: 1. For the preparation and fair presentations of the financial statements in accordance with accounting principles generally accepted in the United States of America; 2. To evaluate subsequent events through the date the financial statements are issued or available to be issued, and to disclose the date through which subsequent events were evaluated in the financial statements. Management also agrees that it will not evaluate subsequent events earlier than the date of the management representation letter referred to below; 3. For the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; 4. For establishing and maintaining effective internal control of financial reporting and for informing us of all significant deficiencies and material weaknesses in the design or operation of such controls of which it has knowledge; and 5. To provide us with: a. Access to all information of which management is aware that is relevant to the preparation and fair presentation of the financial statements such as records, documentation and other matters; b. Additional information that we may request from management for the purpose of the audit; and c. Unrestricted access to persons within the entity from whom we determine it necessary to obtain audit evidence. c- cet2Berger,Toombs, Elam, Cell Gaines& Frank Cedar Hammock Community Development District August 28, 2018 Page 4 Management is responsible for identifying and ensuring that Cedar Hammock Community Development District complies with the laws and regulations applicable to its activities, and for informing us about all known material violations of such laws or regulations. In addition, management is responsible for the design and implementation of programs and controls to prevent and detect fraud or abuse, and for informing us about all known or suspected fraud or abuse affecting the entity involving management, employees who have significant roles in internal control, and others where the fraud or abuse could have a material effect on the financial statements or compliance. Management is also responsible for informing us of its knowledge of any allegations of fraud or abuse, or, suspected fraud or abuse affecting the entity received in communications from employees, former employees, analysts, regulators,short sellers, or others. The Board is responsible for informing us of its views about the risks of fraud or abuse within the entity, and its knowledge of any fraud or abuse, or, suspected fraud or abuse affecting the entity. Cedar Hammock Community Development District agrees that it will not associate us with any public or private securities offering without first obtaining our consent.Therefore, Cedar Hammock • Community Development District agrees to contact us before it includes our reports or otherwise makes reference to us, in any public or private securities offering. Because Berger, Toombs, Elam, Gaines & Frank will rely on Cedar Hammock Community Development District and its management and Board of Supervisors to discharge the foregoing responsibilities, Cedar Hammock Community Development District holds harmless and releases Berger, Toombs, Elam, Gaines & Frank, its partners, and employees from all claims, liabilities, losses and costs arising in circumstances where there has been a known misrepresentation by a member of Cedar Hammock Community Development District's management,which has caused, in any respect, Berger, Toombs, Elam, Gaines & Frank's breach of contract or negligence. This provision shall survive the termination of this arrangement for services. Cedar Hammock Community Development District's Records and Assistance If circumstances arise relating to the condition of the Cedar Hammock Community Development District's records, the availability of appropriate audit evidence, or indications of a significant risk of material misstatement of the financial statements, because of error, fraudulent financial reporting, or misappropriation of assets, which, in our professional judgment, prevent us from completing the audit or forming an opinion, we retain the unilateral right to take any course of action permitted by professional standards, including: declining to express an opinion, issuing a report, or withdrawing from engagement. During the course of our engagement, we may accumulate records containing data that should be reflected in the Cedar Hammock Community Development District's books and records. The District will determine that all such data, if necessary,will be so reflected. Accordingly,the District will not expect us to maintain copies of such records in our possession. C fr Berger,Toombs, Elam, Ct Gaines& Frank Cedar Hammock Community Development District August 28, 2018 Page 5 Other Relevant Information In accordance with Government Auditing Standards, a copy of our most recent peer review report has been provided to you, for your information. Fees, Costs, and Access to Workpapers Our fees for the audit and accounting services described above are based upon the value of the services performed and the time required by the individuals assigned to the engagement, plus direct expenses. Invoices for fees will be submitted in sufficient detail to demonstrate compliance with the terms of this engagement. Billings are due upon submission. Our fee for the services described in this letter for the year ending September 30, 2018, will not exceed $5,000, unless the scope of the engagement is changed, the assistance which Cedar Hammock Community Development District has agreed to furnish is not provided, or unexpected conditions are encountered, in which case, we will discuss the situation with you before proceeding. All other provisions of this letter will survive any fee adjustment.The two annual renewals must be mutually agreed and approved by the Board of Supervisors. In the event we are requested or authorized by Cedar Hammock Community Development District or are required by government regulation, subpoena, or other legal process to produce our documents or our personnel as witnesses with respect to our engagement for Cedar Hammock Community Development District, Cedar Hammock Community Development District will, so long as we are not a party to the proceeding in which the information is sought, reimburse us for our professional time and expenses, as well as the fees and expenses of our counsel, incurred in responding to such requests. The documentation for this engagement is the property of Berger, Toombs, Elam, Gaines, & Frank. However, you acknowledge and grant your assent that representatives of the cognizant or oversight agency or their designee, other government audit staffs, and the U.S. Government Accountability Office shall have access to the audit documentation upon their request and that we shall maintain the audit documentation for a period of at least three years after the date of the report, or for a longer period if we are requested to do so by the cognizant or oversight agency. Access to requested documentation will be provided under the supervision of Berger, Toombs, Elam, Gaines, & Frank audit personnel and at a location designated by our Firm. .r Berger,Toombs, Elam, Sr Gaines& Frank c..m.n v.uti koW,w. n Cedar Hammock Community Development District August 28, 2018 Page 6 Reporting We will issue a written report upon completion of our audit of Cedar Hammock Community Development District's financial statements. Our report will be addressed to the Board of Cedar Hammock Community Development District. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion, add an emphasis-of-matter or other-matter paragraph(s), or withdraw from the engagement. In addition to our report on Cedar Hammock Community Development District's financial statements, we will also issue the following types of reports: • Reports on internal control and compliance with laws, regulations, and the provisions of contracts or grant agreements. We will report on any internal control findings and/or noncompliance which could have a material effect on the financial statements. This letter constitutes the complete and exclusive statement of agreement between Berger, Toombs, Elam, Gaines & Frank and Cedar Hammock Community Development District, superseding all proposals, oral or written, and all other communication, with respect to the terms of the engagement between the parties. Please sign and return the attached copy of this letter to indicate your acknowledgement of, and agreement with, the arrangements for our audit of the financial statements including our respective responsibilities. Apr., 1 C Berge,y4 Too sm Ga ries rank J. W. GAINES, CPA Confirmed on behalf of the addressee: BAG G ETTJudson B. Baggett it 6815 Dairy Road jl.JT MBA, CPA, CVA, Partner Zephyrhills,FL 33542 TII1r A N Marci Reutimann 7 (813) 788-2155 &ASSOCIATES, CPAS, PA CPA,Partner A (813) 782-8606 System Review Report To the Directors November 2, 2016 Berger, Toombs, Elam, Gaines &Frank, CPAs PL and the Peer Review Committee of the Florida Institute of Certified Public Accountants We have reviewed the system of quality control for the accounting and auditing practice of Berger, Toombs, Elam, Gaines & Frank, CPAs PL (the firm), in effect for the year ended May 31, 2016. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants. As a part of our peer review, we considered reviews by regulatory entities, if applicable, in determining the nature and extent of our procedures. The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Our responsibility is to express an opinion on the design of the system of quality control, and the firm's compliance therewith based on our review. The nature, objectives, scope, limitations of, and the procedures performed in a System Review are described in the standards at www-aicpa.orq/prsummary. As required by the standards,engagements selected for review included engagements performed under Government Auditing Standards and audits of employee benefit plans. In our opinion, the system of quality control for the accounting and auditing practice of Berger, Toombs, Elam, Gaines & Frank, CPAs PL in effect for the year ended May 31, 2016 has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies), or fail. Berger, Toombs, Elam, Gaines & Frank, CPAs PL, has received a peer review rating of pass. Bag ft , Reutimann &Associates, CPAs, PA MERGER_REPORTI6; Member American Institute of Certified Public Accountants(AICPA)cind Florida Institute of Certified Public Accountants(FICf'A) National Association of Certified Valuation Analysts(NACVA) ADDENDUM TO ENGAGEMENT LETTER BETWEEN BERGER,TOOMBS, ELAM,GAINES AND FRANK AND CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT (DATED AUGUST 28,2018) Public Records. Auditor shall, pursuant to and in accordance with Section 119.0701, Florida Statutes, comply with the public records laws of the State of Florida, and specifically shall: a. Keep and maintain public records required by the District to perform the services or work set forth in this Agreement;and b. Upon the request of the District's custodian of public records, provide the District with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes, or as otherwise provided by law;and c. Ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law for the duration of the contract term and following completion of the Agreement if the Auditor does not transfer the records to the District; and d. Upon completion of the Agreement, transfer, at no cost to the District, all public records in possession of the Auditor or keep and maintain public records required by the District to perform the service or work provided for in this Agreement. If the Auditor transfers all public records to the District upon completion of the Agreement, the Auditor shall destroy any duplicate public records that are exempt or confidential and exempt from public disclosure requirements. If the Auditor keeps and maintains public records upon completion of the Agreement, the Auditor shall meet all applicable requirements for retaining public records. All records stored electronically must be provided to the District, upon request from the District's custodian of public records, in a format that is compatible with the information technology systems of the District. Auditor acknowledges that any requests to inspect or copy public records relating to this Agreement must be made directly to the District pursuant to Section 119.0701(3), Florida Statutes. If notified by the District of a public records request for records not in the possession of the District but in possession of the Auditor, the Auditor shall provide such records to the District or allow the records to be inspected or copied within a reasonable time. Auditor acknowledges that should Auditor fail to provide the public records to the District within a reasonable time, Auditor may be subject to penalties pursuant to Section 119.10, Florida Statutes. IF THE AUDITOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE AUDITOR'S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT/CONTRACT, THE AUDITOR MAY CONTACT THE CUSTODIAN OF PUBLIC RECORDS FOR THE DISTRICT AT: INFRAMARK INFRASTRUCTURE MANAGEMENT SERVICES 210 NORTH UNIVERSITY DRIVE, SUITE 702 CORAL SPRINGS, FL 33071 TELEPHONE: 954-603-0033 EMAIL: Auditor: J.W. Gaines District: Cedar Hammock CDD By: By: Title: Direct() Title: Date: September 12,2018 Date: Page Number 5 a (F- y 3 Q[ 1 e,.4.„„..4',..K.,,4,4,,-t„4,7,- ,i,i,,,„„..lel pi r1 (--) '- - --4 - p���� � "td ..... -..,:,„,,,,,,,_..,,,,,,,,..,,,,,,, si ,� "ter " : • � : ,;;r,, x ' ,rB �� .lit',.. k .mss. --' ., 4-w tiV ... yam.. 4 01. z � YMl A PROPOSER CARR Carr,Riggs&Ingram,LLC , „ .. C R' RIGGS & 500 Grand Boulevard,Suite 210 ''' INGRAM {i,,eft J` l '." "9sr . Miramar Beach,FL 32550 CPAs and Advisors (850)837 3141 CRlcpa.com Cedar Hammock Community " ' ` Katie Sidrony Stephen C.Riggs, IV Development District Engagement Partner Concurring Partner KSidrony@cricpa.com SCRiggs@cricpa.com October 29, 2018 Page Number 6 ■ Dear Audit Selection Committee: Carr, Riggs & Ingram, LLC (CRI) appreciates the opportunity to propose on auditing services to Cedar Hammock Community Development District (the"District). We are genuinely excited about the prospect of serving you and establishing a long-term relationship.We pride ourselves on getting to know our clients and illuminating solutions by providing innovative IDEAS to move them from compliance to providing them a competitive advantage. nvestment in You.We believe in developing long-term,mutually beneficial relationships and quickly demonstrating value with a fee structure and service solutions that provide immediate and continued savings. Our investment starts on "Day 1" as your assigned team begins with our proven,streamlined process that minimizes your time and disruption during the service provider change and continues throughout the relationship. edicated Team. CRI's team consists of more than 1,800 professionals, which allows us to tailor your service team by aligning their industry, service, and specialty skills with your e. needs. Our dedicated teams deliver the highest level of business acumen and knowledge to your organization; our commitment to consistent staffing allows you to maximize savings -<' and remain focused on your needs. quilibrium. CRI delivers big firm expertise with small firm service. Of approximately 45,000 public accounting firms in the United States, CRI currently ranks among the top 20. Additionally, as a part of PrimeGlobal, an association of independent accounting firms, we have access to international resources as—and when—needed. Leveraging these resources while maintaining local decision-making authority means that simplified solutions are only a phone call away.And we believe that's the best of both worlds for our clients. ctive Partner Participation. Collectively, our partners deliver expertise derived from more than 7,500 years of business experience. With this level of talent,we thoughtfully choose a partner that aligns with your business' needs and industry. Our hands-on,working partners "show up"to convey our genuine commitment to your success.They strive to earn trusted advisor roles by digging in, proactively learning your business, and producing long-term value for you. implified Solutions.Our 500+cumulative partner certifi- cations is an impressive statistic, success is measured by translating complex concepts into client solutions. While �' o accounting is the language of business, we're here to decipher the jargon and help you make educated decisions. CRlnnovate embraces agility and invention. The CRI vSTAR'" process, our inaugural initiative delivering a virtual audit, is designed to provide you with maximized efficiencies, reduced workload, and an improved experience. We welcome the opportunity to demonstrate to you the same teamwork, expertise, innovation, and responsiveness that have made us one of the fastest growing public accounting firms in the United States. Again,we appreciate your consideration. Sincerely, 7�t Sdr? Katie Sidrony,CPA Engagement Partner CRIcpa.com CARR,RIGGS&INGRAM 2 Page Number 7 TABLE OF CONTENTS YOUR NEEDS UNDERSTANDING & MEETING YOUR NEEDS 4 YOUR SERVICES&FEES YOUR SERVICES& FEES 5 YOUR CHOICE: CRI FIRM PROFILE 6 GOVERNMENT CREDENTIALS 7 RELEVANT EXPERIENCE 8 YOUR SOLUTION TEAM 9 DELIVERING QUALITY TO YOU 16 THE CRI vSTARTM PROCESS 18 WORKING TOGETHER: OVERVIEW SHARING CRI'S VALUES WITH YOU 19 TRANSITIONING YOU 20 JOINING OUR CONVERSATION 21 WORKING TOGETHER: DETAILS CRI AUDIT FRAMEWORK 22 CRI AUDIT APPROACH 24 CRIcpa.com CARR,RIGGS&INGRAM 3 Page Number 8 ■ UNDERSTANDING & MEETING YOUR NEEDS 11 From the RFP, we understood your team to express the following needs, requests, and/or issues. We've detailed our proposed solutions below and are happy to discuss other related projects as they arise and upon request. NEEDS&ISSUES SOLUTIONS&SERVICES Technical The District is required to have independent Perform external audit services in audits performed on its financial statements. accordance with auditing standards generally accepted in the United States of America(GAAS),in order to express an opinion on the District's financial statements. Relational The District's Board of Supervisors and • Communicate management expect open and continuous contemporaneously and communication with their CPA firm in order to directly with management avoid surprise findings at the end of the audit. regarding the results of our procedures. • Anticipate and respond to concerns of management and/or the Audit Committee (if/when formed). CRIcpa.com CARR,RIGGS&INGRAM 4 Page Number 9 ■ YOUR SERVICES & FEES • We value creating mutually-rewarding, long-term relationships with our clients. Our goal is to provide high quality, responsive service that yields returns far greater than your investment in our professional fees. Please find below our proposal of fees to provide the requested services for the upcoming three respective fiscal years. SERVICE CRI FEES 2018 2019 2020 Perform external audit services in $5,000 $5,000 $5,000 accordance with auditing standards generally accepted in the United States of America(GAAS) UNIQUE SAVINGS OPPORTUNITY WITH CRI CRI offers the unique opportunity to utilize the CRI vSTART"process,our virtual audit process that combines minimal hardware,collaborative software,and cameras to allow us to perform all or part of our audit engagement virtually and in real time.CRI vSTART"clients will enjoy reduced or eliminated travel costs—which translates into savings. If the District requests additional services outside of this proposal, professional fee hourly rates are as follows,but may be negotiated depending on the project request: CLASSIFICATION HOURLY RATE Partner $225 Manager $140 Senior $100 Staff $80 IT Specialist $200 Fraud Specialist $200 Our professional fees are based on the key assumptions that Cedar Hammock Community Development District will: • Make available documents and work papers for review at Cedar Hammock Community Development District's headquarters location,although we may choose to review at alternate locations. • Prepare certain schedules and analyses and provide supporting documents as requested. • Assist us in obtaining an understanding of the accounting systems of the District. • Not experience a significant change in business operations or financial reporting standards. CRlcpa.com CARR,RIGGS&INGRAM 5 Page Number 10 II • ' FIRM PROFILE 00,5 1 ,,4 tr- --,-7-. ,,1 gr,*.,et Ai 1 fri r A I 1:4,o .-k' :: 1 -, I 'Iv ' :: Arf. ill f Clients in all , 0, , l':,j gig-1 g'gr cn + A .0- -,, 4 „.. 4, 4,.. .. —,.s,ates il ,U kiki.:;1.1--4; PfLoFEssfotJAbs 1 bus•emADA,maic„0, „, „„ deNidge"v.,.„ A-4, It PVEttlb P_IC0,AO oVErts5As 'i LA 11 ii.,t1 , mit414,2x ,,,,,TA,,,,A roar 30 .!.,,.. tma OFFICE bocArronls rik) (----- PAP:NE/Ls' ,., . .....„. -?,vm&verower,oiemfrasm.#7:1::-,f, lac,..,„ i7g)1 Or--e:i I li.-,''''IP' TM'`' V,1 4 5i'.•'i.,-QN4Y,,:!';*-, ''2...„. ''' I ''' 1,1:',4k`N.' '23•2:=';''' ,L'''':2,4.0.50'!':A4,4-:`,e',2,,,';',4-i. .-.144!•,;;4.'225 . 25 ,,,, „ .,. Peery:an itslituk.d Cdild io,Audit Qualitv ,i' 4', CeVia PAW, 1,01) Ofit(SfO/JS oF cit.t 3 MAR_KErs , :, 4 kEutd-it.,i,t ti..ICTA) 1 AUDITWERX Aiiiliwelo,e,pat,,,;,s iddmaton Ay Aghttibla 4 it iiirtigAkICE i4 '-',At ': ' . 's - . Ailtill it ad Contro! ; ,..0 , „0„„,,, ,---,:,,,,,,, , k ICP411:Npkpe Bdiefi A.',...,2d,P:di ee le°ti . i CR1 CAPITAL ADVISORS 0/6ttlieliti mor4G '?; ''' '' ?-2 \,-,2'2 Mf,Audit(it!..11 Centd In5thh r;I, 11 0 44,.-- „„ CR1 SOLUTIONS GROUPto FEss(otJAAICPAGuvd weied Auditt, (i1A) mmotural Cogvt.M4 IL, Amp(Otiabi Coltd .;.- YEAR. FounIDED LEVEL FOUR :,'' oR_GAIJrzAnon) ow'Il\lattCompanin kr dinhug(.)iv.;Fr NIEIABERstliPs PW,11,,7,Sectoli U0050(r1;;)lil i Nt g ifTh' : PAP -. DEsiGIJATIonh yEAtzs oF conlvs-rEnK 1.4,a, + YEAR.-- ' 4P-YEAR- GR-01ArH C (3sInICE FoR.MArtorg) 'A i 2 f iliT C,W,e:k;it. CPA CIF CISSP FARM ARV CFP CITP MCP AEP CFSA CMA IFS UST CMPE PFS f-,‘!" p R z Art HAt CAM CLAP CRFA OSA * kg. V. n A CCA CGEIT CRISC PrimeGiobal r T ) ', •,_ CCIFP CGFM CRMA gv ,,7 ,4,,,,...1 I,,,„, 1,,,,, 1 ; I t. 0...t.., CCSFP CGMA CSEP PARTIJER- YEAR-E RPIERAArtonlAi, Assoc4A-(6961 •'..— CEPA CIA CSP E OF INDEPENDENT Acc,ouertnIG F(R.ms CFE CII CVA OF keEPEIJCZ USA C R I c p a.c o m CARR,RIGGS&INGRAM 6 Page Number 11 GOVERNMENT CREDENTIALS Audit r rNt t Clients • govemrnental entities with artnual revenues with annual up to revenues totaling $ billion school District municrimitty Perform Single Audits foc 2 apprc)A .a ' governrnentai eritttles Agencies/Authonties (1), ,;;I• :.,;P. 4fR. 11 lori ." 'T• federally avvarded expertditures 4 I Different Governmental • t Partner Designations cGEm:ci TR. CMA,,CISA, CGEt-1-. cr-F.CGMA,CGAP ' .^.42-70.,r0Weit‘ Spotlighting Our Expertise -gt-te!5iqikt4ft ---!;,tri S 47 f:Y•it;;;i4).':11,42„, ti*1 k govern me.nts@CRIcpa.:Orn • , CR Icpa.com CRIcpa.com CARR,RIGGS&INGRAM 7 Page Number 12 ■ RELEVANT EXPERIENCE • CRI delivers a depth of resources that ensures our understanding of your challenges and innovative solutions for overcoming them. Our governmental team's 1,100+ years of combined experience is derived from providing audit and accounting outsourcing services to a client base that includes: • 450+ governmental entity clients across the South totaling approximately $22 billion in total revenues, • Perform single audits for approximately 30%of all governmental clients,and • Municipality clients of up to$1.2 billion in total revenues. We parlay this vast experience and derived best practices into proven solutions that benefit you. Below we share specific, relevant client references;we encourage you to consult with them. RELATIONSHIP TIMELINE SERVICE DESCRIPTION RELEVANT POINTS TO CONSIDER Rizzetta&Company 2006— Present Annual Financial • Client service experience Shawn Wildermuth Statement Audits of • Responsiveness to client 3434 Colwell Avenue Multiple CDDs needs Suite 200 • Long-term relationship Tampa,FL 33614 • CDD management co. 813.933.5571 GMS,LLC 2006— Present Annual Financial • Client service experience Dave DeNagy Statement Audits of • Responsiveness to client 14785 Old St.Augustine Road, Multiple CDDs needs Suite 4 • Long-term relationship Jacksonville,FL 32258 • CDD management co. 904.288.9130 Wrathell,Hunt&Associates, 2006— Present Annual Financial • Client service experience LLC Statement Audits of • Responsiveness to client Jeffrey Pinder Multiple CDDs needs 2300 Glades Road • Long term relationship Suite 410W • CDD management co. Boca Raton,FL 33431 561.571.0010 Fishkind&Associates 2007— Present Annual Financial • Client service experience Jennifer Glasgow Statement Audits of • Responsiveness to client 12051 Corporate Blvd. Multiple CDDs needs Orlando,FL 32817 • Long-term relationship 407.382.3256 • CDD management co. Os `. For an example of our team's expertise, watch a CRI video blog by partner Brian CBarksdale discussing Government-Wide Statement of Activities.Just snap this QR .r�• ._ code with your mobile phone to download or visit CRlcpa.com to view one of our a •aj 100+videos. CRlcpa.com CARR,RIGGS&INGRAM g Page Number 13 ■ YOUR SOLUTION TEAM We have assembled a team of professionals who wAii!! ensure the highest level of personal dedication and professional excellence to you. Our team delivers exceptional services through a balanced blend of skills (service-driven,industry-specific,technical,and business)and experience that we know are important to you. Brief profiles of each member of the team identified below follow on subsequent pages. CRI - '' Enhanced Specialist Interaction Delivered by the CR1 vSTIkRimProcess Enjoy access to industry and service specialists, regardless of location,with minimal scheduling and no travel. a Katie Sidrony ENGAGEMENT PARTNER f x: Stephen Riggs, IV f Alan Jowers . CONCURRING PARTNER i CONSULTING PARTNER Grace Hartness r . Jonathan Hartness Ali Gorman SENIOR MANAGER SENIOR MANAGER SENIOR MANAGER 1 / CRIcpa.com CARR,RIGGS&INGRAM 9 Page Number 14 ■ YOUR SOLUTION TEAM • Katie Sidrony Engagement Partner k (850)837-3141 phone KSidrony@cricpa.com Experience Representative Clients Katie has over 11 years accounting and audit experience with • Community Development CRI. Her practice includes audits, reviews, and compilation of Districts governmental entities, condominium and homeowner • Condominium and associations, non-profit organizations and privately-held Homeowner Associations corporations. • County and Local Katie is licensed to practice as a certified public accountant in Governments Florida. She is a member of the Florida Institute of Certified • Non-Profit Organizations Public Accountants and exceeds all continuing professional ▪ Privately-held education requirements related to Government Auditing corporations Standards. Katie has direct engagement responsibility for many special districts in theState of Florida including community development districts, fire districts, utility districts and school districts. She is active in our firm's condominium and homeowner association practice. Education, Licenses&Certifications • Master of Business Administration,Troy University • BSBA,Professional Accountancy,University of West Florida • Certified Public Accountant • Community Association Manager(CAM),Licensed in Florida Professional Affiliations • American Institute of Certified Public Accountants ` ' ` 4 ' C� (AICPA) • Florida Institute of Certified Public Accountants • (FICPA) CRIcpa.com CARR,RIGGS&INGRAM 10 Page Number 15 1111 YOUR SOLUTION TEAM • Stephen Riggs, IV Concurring Partner (850)837-3141 phone SCRiggs@cricpa.com Experience Representative Clients Stephen has over 14 years accounting and audit experience, • Bainebridge CDD including three years with the international public accounting • CFM CDD firm, Ernst & Young, LLP. His experience includes numerous • Gramercy Farms CDD clients in industries including governmental, not-for-profit, • : Heritage Harbour North healthcare,SEC and privately held corporations. CDD Stephen is licensed to practice as a certified public accountant in • River Hall CDD Florida. He is a member of the State and local Governmental • Tern Bay COD section of the Florida Institute of Certified Public Accountants • Wateriefe COD and exceeds all continuing professional education requirements • : City ofiKey West,Florida related to Government Auditing Standards. —Internal Audit and Forensic He is currently a partner on engagements for many special • Okaioosa County Sheriff's districts in the State of Florida, including community Office development districts, fire districts and school districts. In • Bahama Conch addition toa his public accounting experience,Stephen has served on the Board of Directors for a Community Development District Community Lend Trust— and a non-profit organization. Internal Audit and Forensic Education,Licenses&Certifications • Masters of Accountancy,University of West Florida • BA,Economics,University of Florida • Certified Public Accountant Professional Affiliations • American Institute of Certified Public Accountants (AICPA) • Florida Institute of Certified Public Accountants ( ) as r� k FICPA 4VI$ 4014. � - Past President,Emerald Coast Chapter of Florida 'erAt- � - Institute of Certified Public Accountants(FICPA) CRlcpa.com CARR,RIGGS&INGRAM Page Number 16 ■ YOUR SOLUTION TEAM K. Alan Jowers Consulting Partner (850)837-3141 phone Alowers@cricpa.com 111 Experience Representative Clients Alan has nearly 25 years' experience in public accounting, Santa Rosa County primarily on financial statement assurance engagements. His • District School Board practice includes audits, reviews and compilations of local governmental entities, condominium and homeowner • Okaloosa Gas District associations, non-profit organizations and nonpublic companies. • Santa Rosa Island He currently has direct engagement responsibility for over 50 Authority audits of local governmental entities, including counties, cities, • Pasco County school boards, utility districts and Florida community • Okaloosa County District development districts. School Board • Celebration Community Alan is licensed to practice as a certified public accountant in Development District Florida and Georgia. He is a member of the Board of Directors of • Hammock Bay the Florida Institute of Certified Public Accountants (FICPA), has Community Development been an active member of the FICPA's State and Local Governmental Committee and is a past chair of its Common District Interest Realty Association Committee. He is also active in the • Amelia National Panhandle Chapter of the Florida Governmental Finance Officers Community Development Association (FGFOA) and is a former member of the FGFOA's District statewide Technical Resource Committee. Education, Licenses&Certifications • Masters of Accountancy, University of Alabama • BS,Accounting,Florida State University • Certified Public Accountant Professional Affiliations • American Institute of Certified Public Accountants tiglitatrelott0 R (AICPA) ,-6a-V I244.4 144 4 �'F y` itt 4, x.4 v n .§ �� i - • Florida Institute of Certified Public Accountants , � ` � (FICPA)—member of the Board of Governors , r • Governmental Finance Officers Association(GFOA) • Florida Governmental Finance Officers Association (FGFOA)—member of Technical Resource Committee CRlcpa.com CARR,RIGGS&INGRAM 12 Page Number 17 ■ YOUR SOLUTION TEAM Grace Hartness Senior Manager (850)837-3141 phone GHartness@cricpa.com Experience Representative Service Areas Grace has over 11 years accounting and audit experience with • Community Development CRI. She has worked on several major construction companies, government entities, community development districts, Districts condominium and homeowner associations and non-profit • Condominium and organizations. In addition,she has been involved in special audit Homeowner Associations projects for the Miami-Dade Airport Authority. • Utility Services • School Districts Grace is licensed to practice as a certified public accountant in • County and Local Florida and exceeds all continuing professional education Governments requirements related to Government Auditing Standards. In • Non--Profit organizations addition, Grace fluently speaks several languages including French and Arabic. Grace currently supervises engagements for many special districts in the State of Florida including community development districts and school districts. She is active in our firm's condominium and homeowner association practice. Grace started with CRI in August 2006, upon completion of her master's degree,and was promoted to manager in 2011. Education, Licenses&Certifications • MAcc,Accounting,University of West Florida • Certified Public Accountant • Community Association Manager(CAM),Licensed in Florida %f f` „ Professional Affiliations y, ° • American Institute of Certified Public Accountants µ& � P2 e*I (AICPA) Atx 444r � i €wAs . � • Florida Institute of Certified Public Accountants (FICPA) • Accounting&Financial Women's Alliance(AFWA) CRIcpa.com CARR,RIGGS&INGRAM 13 Page Number 18 ■ YOUR SOLUTION TEAM • Jonathan Hartness Senior Manager (850)837-3141 phone JHartness@cricpa.com Experience Representative Service Areas Jonathan has over 10 years' auditing and accounting experience ▪ Community Development with CRI. He is an audit manager with primary responsibility for Districts fieldwork and reporting on audits of clients in a variety of industries including local governments, condominium and • Condominium and homeowner associations, and small businesses. He is currently Homeowner Associations the audit manager for approximately 25 community • Non-Profit Organizations development districts and works with several CDD management companies in the State of Florida. Jonathan is licensed to practice as a Certified Public Accountant in Florida. He is a member of the American Institute of.Certified Public Accountants and the Florida Institute of Certified Public Accountants. He exceeds all continuing professional education requirements related to Government Auditing Standards. Jonathan currently supervises engagements for many governmental entities in the State of Florida including community development districts. He is active in our firm's governmental industry line as well as our condominium and homeowner association practice. Jonathan is an integral part of our community development district practice. Education,Licenses&Certifications • MAcc,Accounting,University of West Florida • Certified Public Accountant • Community Association Manager(CAM), Licensed in Florida Professional Affiliations 4,.::,42P444 1 • American Institute of Certified Public Accountants s —MP; ohia4SPavwi; a ��:�� ..-�-: (AICPA) � � x4 • Florida Institute of Certified Public Accountants (FICPA) CRlcpa.com CARR,RIGGS&INGRAM 14 Page Number 19 ■ YOUR SOLUTION TEAM Ali Gorman Senior Manager (850)837-3141 phone AGorman@cricpa.com Experience Representative Service Areas Ali has over 10 years auditing and accounting experience in both • Community Development the Tallahassee and Destin offices of CRI. She is an audit Districts manager with primary responsibility for fieldwork and reporting • Condominium and on audits of clients in a variety of industries including local governmental and non-profit entities as well as financial Homeowner Associations institutions and commercial businesses. She is currently the • Utility Services audit manager for over 25 community development districts,and • School Districts works with several CDD management companies in the State of • County and Local Florida. Governments Ali is licensed to practice as a Certified Public Accountant in • Non-Profit Organizations Florida. She is a member of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants. She exceeds all continuing professional education requirements related to Government Auditing Standards. Ali currently supervises engagements for many governmental entities in the State of Florida including community development districts, municipalities, utility districts, and other special governments. She is active in our firm's governmental industry line as well as the condominium and homeowner association practice. In addition,Ali has accumulated experience throughout her career in Federal and Florida Single Audit Acts compliance monitoring and auditing.Ali has performed many single audits of federal grants under OMB Circular A-133 and Uniform Grant Guidance(UGG). Education, Licenses&Certifications • BS,Accounting, Florida State University • Certified Public Accountant . ,� �, Community Association Manager(CAM),Licensed in - x � �- � X"�` ����S �,� >� �>w �'61 Florida � � Professional Affiliations • American Institute of Certified Public Accountants (AICPA) • Florida Institute of Certified Public Accountants (FICPA) • Governmental Finance Officers Association(GFOA) CRlcpa.com CARR,RIGGS&INGRAM 15 Page Number 20 DELIVERING QUALITY TO YOU . _ 4,-;104,414-4'04";'7: na. x �.a `°'c' .�; e« A3 a '¢ Jr .r„x ^,x, ,�,,s` R"t,. .s° .q 'a' ter, ,�v "s a.1a�£ s �,�, fi � a'�s,. 41,E- c,r ",z ,,„„„ _-4.1 ,. +� n� u a� • �Vic` �A^ , ' �� ��� ieitAii-TA i. it ad,j .R tars * ter.as -: �x_r t a ,g - �' a gam' s .s '? `,� ag *� 3 3 z �^v °' '" c tx fi ro�y c 5- Y l ,43 ,u Fes` +� P�' 'r .+� ,41% !f < > c Ait100s r . svx,M gptia ,..;4414'il,--.:#4,4str-*.oi:toce,, , y?' ` �r 1. its ,�i 4�� V.+« 3 g ,.„ a'�r'°' n' s�ai4 3�rz, a ,' � - - ,4y� � 4 0 N' SPECIALTY TRAINING as C § a rsg ax sr 41.04t,t . � � �st p • Indust specific 41.0 a ; i'» , r r w p .� 'l N� ,: y and speciaity L a,_`. , services training L _': ,l. ., ACA Reportin � � 1i , r ALTA Cetrpiianc E ,', CRI PROFESSIO NAL a DEVELOPMENT -��� Comprehensive training to help shape employee success. it The quality of a professional services firm is determined try its people and the firm's investment in them. ON-THE- - N THE JOB LEARNING IT AUDIT SCHOOLS • Apprenticeship model - °' ' • Three progressive levels • Taught by AICPA leader • Participants are audit '„ : t j volunteers t . tiwc +fit z x £- 1 V y�at, S� ` r a0434%,', Q''; + jt`•-tea i k.p, p r 7 s+ 5- '' V y _, 'V,. : . rte.--.:- M2�v, x.°=.,, ..t Y.-«;.`1 ofk .6•. ';_ : CRlcpa.com CARR,RIGGS&INGRAM 16 Page Number 21 ■ DELIVERING QUALITY TO YOU AUDIT METHODOLOGY Our audit, tax, consulting, and client accounting services documentation is maintained electronically. Compliance with our methodology is regularly reviewed and evaluated as part of our internal quality program, which is further discussed in this section under INTERNAL I1 (ONTROI SIE\^ E AND EXTERNAL REVIEWS. Comprehensive policies and procedures governing all of our practices and addressing professional and regulatory standards and implementation issues are constantly updated for new professional developments and emerging issues. See PAGES 22 5 for a more detailed description of the relevant approach and methodology. ENGAGEMENT QUALITY REVIEW PARTNER(CONCURRING PARTNER) Each audit has an assigned engagement quality review (EQR) partner with the appropriate experience.This role is one of the most important elements of our quality assurance process, as it provides for a timely, independent review of all key accounting and auditing issues. The EQR partner also reviews the financial statements and related supporting documentation—including the disclosures—to evaluate their fair presentation under accounting principles generally accepted in the United States of America(GAAP). INTERNAL QUALITY CONTROL REVIEWS AND EXTERNAL REVIEWS Experienced partners and professional staff of our firm conduct quality control reviews of our audits. Our partners'work is reviewed annually, and the inspection process includes periodic testing of the ronustthernp effectiveness of our quality controls and a continuous improvement program. eyomrrere t • Internal Inspection: A permanent team of subject matter experts annually perform 150+ reviews of a risk-based � r sample of partners and engagements. • Continuous Process Improvement Reviews: In addition to #1 above, this ongoing process reviews each audit partner tom ` twice annually,representing 300+reviews each year. �' CRI is enrolled in the AICPA Peer Review Program, through which our external reviews are conducted by another independent public accounting firm. We have our accounting and auditing practice triennially reviewed as a member in this program. Additionally,we are registered with the PCAOB,who performs an external review inspection once every three years. CRIcpa.com CARR,RIGGS&INGRAM 17 Page Number 22 MEI IM THE CR1 vST RTM PROCESS Is the CRI vSTARTM What are the set-up • For one-to-one meetings, process secure? requirements? a device with sound and Yes.Three points of focus are; Internet connection preferably a camera. 1. All sessions are encrypted and installation of the using TLS. GoToMeeting App(license How does session scheduling provided by CRI) plus: work for the CRI vSTARTM 2. All recordings area• For group meetings, TV or r'roc "? maintained on encrypted projector with HDMI input The process utilizes widely CRI recordings. plus approximately 20 accepted calendaring tools 3. It eliminates your need minutes for CRI vSTARTM —such as Microsoft Outlook— to potentially supply user kit set-up. to schedule audit procedures. credentials to your auditor. '3, {_ 9 f ,,,,,,, ),,,,...;..‹),,_iiwatti S `+fF .,,,,,,,,,,„, �� ..o-1 a„ r s.,, aW ,. Efficiently scheduled procedures and testing reduce the time your team is"on hold."Technology effectively serves clients with multiple locations and/or remote employees. sem; Virtually performed procedures minimize travel costs %jam R"'�Q [ and service specialists 4. lik ,,, , , ,, , ( Enjoy access to industry �,� 4.,„.„, iregardless of location,with minimal scheduling and �,.5 no travel. .. ''. CRI staff members can access rior ears'virtual audit p Y S1 recordings for trainirg. Ild ,714,1 ;Vi ,� Evidence(e.g.screen shots)from walk-throughs and other ,; procedures are captured mitigating your"homework." CRlcpa.com CARR,RIGGS&INGRAM 18 Page Number 23 ■I: SHARING CRI'S VALUES WITH YOU We are proud of our hands-on,service-centric,and results-oriented approach.Combining that approach with quality controls and superior talent allows us to help you achieve your goals and strengthen your management systems and processes.This approach is further emphasized through our three core values which guide our team's behavior and function as the foundation for interactions with our clients and each other. c$t Attre Vy, Y AAP' cc"? Adt7 P#x Q1V p �! Axl- a04 ` '`r„w4,11 ..... 741, o use Fz X44 *4 .E` +£,R Unyielding Integrity CLIENT SERVICE INTEGRITY RESPECT Defining our Living with integrity, Building productive, brand by meeting transparency, long-term relationships or exceeding the and honesty. with each other that highest expectations are based on of our clients. mutual respect,trust, and sharing. CRlcpa.com CARR,RIGGS&INGRAM 19 Page Number 24 TRANSITIONING YOU III When choosing to change firms,the time involved in working 0 41x' with new accounting professionals is often a concern. CRI's EF 1 7 r34 "4ti !L . well-defined efficient, seamless transition process is designed �est, ;R i t,4: lr $ 3 5t a d`S r4sl i'c ,..�. 54aF t4 vex � � 0-40x4" t only • Provide you with value from the veryfirst encounter, 17.1040-4 {r ! y ,r � 'i$" ,f I t , I rl • Avoid interruption of service, Oite,�t P ,-, O W 4 . .iVAl p� a! si X41sit€ 4 1.14 • Minimize disruption and investment of managements �� I,M � P �ert� ;� sb+ri , time �r , "b t S 2. r ""arx i �" *`n ,�ri �l�^'� • Raise the standard of service,and .,,N�, $Wii f,, � �z ,*. • Establish ongoing channels of communication with ' .,z � t01,:� ` •S:A= l f4 1 ' to 4 5!- k + E P �£Y^`�^X'R`1 CYT Cedar Hammock Community Development District s.*C ,w , �,, � �„s management. � "L „p' 1 . itAI The transition plan is comprised of the following key activities rs.341� i,. r 4 � ' d V, and can occur within approximately two weeks, depending on g- A ; � 0-� vv ,��rg=�4x ��fk the availability of the parties involved: • Management approves ; $ ,,.AA „,, ,k , • CRI and management the change in firms, sign engagement letter. pendingfirm's new • Management notifies • CRI and management completion of client predecessor firm of develop communication acceptance procedures. decision to change plan protocol. service providers. • CRI performs client • CRI and management acceptance procedures, • CRI makes inquiries finalize timetable and such as: of and reviews key dates. predecessor firm - Interview key • workpapers related to • CRI develops initial service provider your prior year's audit understanding of your relationships and tax services(as business processes. - Interview applicable). • CRI reports to predecessor firm. • Predecessor firm management - Internal firm review provides copies of process review items and approval. requested workpapers. subsequent to initial planning stage. • Pre-Approval& Client Understanding . Acceptance &Planning CRlcpa.com CARR,RIGGS&INGRAM 20 Page Number 25 N JOINING OUR CONVERSATION q CRI shines a light on best practices via thousands of articles,videos, informative charts,and descriptive testimonials.With sections dedicated to illuminating insights by industries and services,our easy-to-navigate website highlights trending topics that detail new standards,changing regulations,and other current business topics. From cybersecurity to the new revenue recognition standard,we are ready to proactively answer your questions. dif— c,Ph,,,,-_-,.1'1 1,-., ,4‘.,, CRlnsights are your doorway to in-depth yet down-to-earth explanations of complex topics.We understand that just because a topic makes perfect sense to a CPA doesn't -Z 4mean that it should to our clients. iiikfa `,w • The Busy CFO&Controller's Toolkit • Back to Basics:5 Key for Successfully Implementing the Financial Considerations for .� New Revenue Recognition Standard Construction Companies • 6 Key Ways to Strengthen Your • The Not-for-Profit's Guide to Cybersecurity Posture Fraud Prevention TTOur team is dedicated to keeping our clients informed,and we prove it by creating a custom monthly e-newsletter with widely-applicable topics.The articles are designed to help you improve your business and personal finances.Popular topics include: 3 Things To Improve Business • Are You a Big"Phish?" Protect from Operations Immediately Cybersecurity Whaling Attacks Iiiii,,„:„-,i. • Financial Statement Audits Aren't • You Might Have Money Hiding In Designed to Identify Fraud Plain Sight CRIcpa.com CARR,RIGGS&INGRAM 21 Page Number 26 CRI AUDIT FRAMEWORK • Our proposed services require a coordinated effort between us and Cedar Hammock Community Development District's team. Planning and continual communication are essential to developing the appropriate procedures,working collaboratively to resolve any identified issues,and meeting your timelines. CRI's audit approach occurs within a framework of our client's business and industry; therefore, we assess risk by: • Understanding management's perspectives and goals,and • Considering business conditions and threats that could prevent management from achieving its business objectives. We assess risks in the following areas: • Acquisition,Divestiture • • Materiality • &Reorganization • Financial Reporting • Audit Committee& Compliance Management Expectations • New Accounting • Operating Results Pronouncements Operational banking Cenant P Requirementsov Financial Governance Environment - Internal Control InvestorlMarket Environment Expectations • IT Systems&Support • Technological Innovation • legislative/Regulatory Changes CRlcpa.com CARR,RIGGS&INGRAM 22 Page Number 27 CRI AUDIT FRAMEWORK • Our ultimate intent is to drill down from these broad risks to specific financial reporting risks.We understand both these risks and management's processes and procedures for mitigating them (i.e. internal controls) in order to develop our procedures to carry out our audit responsibilities. Although our audits are conducted through a structured, risk-based model, we focus on understanding the client's needs, requirements, and expectations. We work collaboratively with management and the Audit Committee (or similar function)to develop a communication and work plan to continuously improve client service, by doing so we help in moving your team from simple compliance to providing you with a competitive advantage. In planning,we concentrate on "key risks," (items with a greater risk of a material misstatement, a material weakness in internal controls,or other matters resulting in the issuance of an inappropriate audit report).We focus on"material" items(i.e.those items that would be important to the user of your financial statements). When evaluating materiality of identified misstatements,certain quantitative and qualitative factors must be considered—which may include: • Impact on operating trends(revenue/income,expenses,net income,etc). • Nature of the misstatement (i.e., did the misstatement result from an unlawful transaction?). • Impact on liquidity,capital/surplus,earnings capacity,etc. • Impact to loan covenants and contractual and regulatory requirements. Consistent communication is a key to completion of the audit.By ensuring constant involvement,we are in a better position to respond to your issues timely and efficiently. Therefore, we plan to meet with your management to: • Set-up the audit by reviewing the mapping of Cedar Hammock Community Development District's financial information (financial statements and notes) to significant processes and IT systems to ensure that all significant account balances, transactions, procedures, and systems are tested as deemed necessary. • Discuss ongoing changes—specifically new accounting pronouncements and key business transactions in their early stages,enabling us to agree on the resolution of various complex business issues on a timely basis. CRIcpa.com CARR,RIGGS&INGRAM 23 Page Number 28 ■ CRI AUDIT APPROACH Our audit approach is a four stage approach, as depicted in the summary below. Our client acceptance and risk assessment procedures (as noted on the previous page) occur during detailed conversations and observations with your team. The results of those procedures allow us to tailor an audit program to your specific risks and needs. We then execute the audit, report the results, and evaluate continuous improvement opportunities for ongoing service and benefit to you. Lo t ' REPORT$N , s MONITOR i I-- . , 4, a s .: Audit u �_o = Zr � i ^ a Wrap-up J R am.) Q 't„s. 'kF e a0 i b ii, 4 ; a .,, ` ' �I ' s Issue < E a's Opinion(s)- s 'a A-arwca- Cedar Hammock CDD �' `" ~ , TY l'N4 F Term rx, Debrief. - COMPLIANCE TO COMPETITIVE ADVANTAGE CRIcpa.com CARR,RIGGS&INGRAM 24 Page Number 29 CRI AUDIT APPROACH Stage 1: Client Acceptance&Pre-planning `t-ix,e 3: Ai ,t • Perform client acceptance procedures where Where possible,develop detailed analytical necessary. procedures to use as substantive tests to reduce • Collaborate with management to agree to tests of details. Examples include: expectations and scope. - ratio analysis, • Assign appropriate staff to engagement based - regression analysis, on client needs and assessed risk. - trend analysis, - predictive tests or - reasonableness tests. Where possible utilize Computer-Assisted Audit Interview client personnel and others,as Techniques(CAATs),such as IDEA or ACL to necessary to understand client-specific automate testing for more coverage and less objectives and risks. disruption to the client. Assess environmental and other external risks , Where possible,perform targeted testing and potential impact on the audit planning. (also known as"coverage"testing)of account Assess entity level controls including: control balances to tests large portions of account environment,risk assessment,information& balances. communication,and monitoring controls. • Perform tests of details,including sampling,if Assess management's fraud and IT risk applicable or necessary. assessment models. Develop independent • Perform general audit procedures,as and if fraud and IT risk assessment. applicable,such as tests related to: Assess IT General Computer(ITGC)controls, - commitments and contingencies, such as IT Environment,Developing&Delivering legal letters, IT,and Operating IT&Monitoring IT. - management representations, Assess materiality. - reviews of Board minutes, - related party transactions, Perform preliminary analytical procedures. - debt covenants and Map financial statements to significant going concern. transactions,processes,IT systems and related Perform other tests for compliance such as controls. Yellow Book or Single Audit Tests. Develop understanding of significant processes and related controls. Determine existence of/reliance on SSAE 16 Stage 4: Report&Monitor (formerly SAS 70(s)). .' Continually monitor the audit and provide Test controls including ITGC,as and if deemed feedback as agreed during scoping or more appropriate. Tests will include a mix of: frequently,as deemed appropriate. - inquiry, .. Conclude the audit(i.e.issue opinions and/or - observation, reports). - examination and • Develop and present required communications, - re-performance. including management letter comments. Determine reliance on Internal Audit,if • Perform an internal team de-briefing to identify applicable(e.g.controls or detailed tests). areas for improvement. Determine reliance on specialist(s),if applicable Welcome the opportunity for an external de- (e.g.valuations,pension costs,etc.). briefing with our clients to improve. Finalize risk assessments and develop final audit strategy. CRlcpa.com CARR,RIGGS&INGRAM 25 951 Yamato Road, Suite 280 Grau&AssociatesBoca Raton,Florida 33431 (561)994-9299•(800)299-4728 CERTIFIED PUBLIC ACCOUNTANTS Fax(561)994-5823 October 29, 2018 Cedar Hammock Community Development District 210 N University, Suite 702 Coral Springs, FL 33071 Re: Request for Proposal for Professional Auditing Services for the fiscal years ended September 30, 2018 with annual renewals. Grau & Associates (Grau) is pleased to respond to Cedar Hammock Community Development District's (the "District") Request for Proposal (RFP), and look forward to working with you on your audit. We are a team of knowledgeable professionals with extensive experience in audits for organizations just like yours, and we know how to work with you to complete an effective and efficient audit. Since our focus is on government, we fully understand the professional services and work products required to meet your RFP requirements. Our team provided services in excess of 19,000 hours for our public sector clients last year, and we currently audit over 300 governmental entities. Our practice is unique as 98% of work is either audit or work related to government and non-profit entities. In addition to our firm's focus, Grau &Associates is a great fit for your audit for a variety of other reasons, including: • Experience Grau is proud of the fact that the personnel we assign to your audit are some of the most experienced auditors in the field. Unlike many other firms, our auditors work almost exclusively with governmental entities, which mean they are more knowledgeable and efficient on audits like yours. Our engagement partners have decades of experience and take a hands-on approach to our assignments, which all ensures a smoother process for you. Also, due to Grau's very low turnover rate for our industry, you won't have to worry about retraining your auditors from year to year. • Service Our clients are pleased with the level of personalized service they receive from our talented professionals. Because of our extensive experience, we are adept at making the transition to a new firm as smooth as possible. We work with you to resolve any issues and keep in regular contact so there are no surprises when the final report delivers. In fact, your engagement team will report any potential audit adjustments to you on a regular basis so you will have adequate time to research and respond. Additionally, we have a disaster recovery plan that includes daily data back-ups and offsite file storage, so in the case of an emergency, your records would be safe. Cedar Hammock Community Development District October 29, 2018 • Responsiveness We pride ourselves on our high level of responsiveness. We answer emails and telephone calls within 24 hours, and usually right away. We are always accessible to clients during business hours, and make every effort to answer any questions as they arise. Additionally, we don't just complete your audit and disappear. We understand the"big picture"and think beyond the traditional auditor's perspective. We remain in touch for the entire year, suggesting ways you can improve your District's performance, procedures and controls. We will update, advise and educate you on new or revised reporting requirements so you are sure to always remain compliant. • Reputation Our reputation in our field is impeccable. We have never been involved in any litigation, proceeding or received any disciplinary action. Additionally, we have never been charged with, or convicted of, a public entity crime of any sort. We have the professional staff available to perform the engagement and resources required to complete the work. We are financially stable and have never been involved in any bankruptcy proceedings. • Standards Gr au &Associates is a professional association / licensed certified public accounting firm serving clients through the state of Florida. We are a member of the American Institute of Certified Public Accountants (AICPA) and the Florida Institute of Certified Public Accountants (FICPA). Additionally, individuals are members of both the (GFOA) and (FGFOA). Grau is also a member of the Governmental Audit Quality Center(GAQC). Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida, and any other applicable federal, state and local regulations. We will deliver our reports in accordance with your requirements. This proposal is a firm and irrevocable offer for 90 days. We certify this proposal is made without previous understanding, agreement or connection either with any previous firms or corporations offering a proposal for the same items. We also certify our proposal is in all respects fair, without outside control, collusion, fraud, or otherwise illegal action, and was prepared in good faith. Only the person(s), company or parties interested in the project as principals are named in the proposal. Grau has no existing or potential conflicts, and anticipates no conflicts during the engagement. Our Federal I.D. number is 20-2067322. We would be happy to answer any questions or provide additional information as needed. Please do not hesitate to call or email either of our Partners, Antonio J. Grau, CPA (tgrauCo?graucpa.com) or Racquel McIntosh, CPA (rmcintosh(c craucpa.com) at 561.994.9299. We thank you for considering our firm's qualifications and experience, and look forward to serving you. Very truly yours, Grau &Associates Antonio J. Grau 2 Grau & Associates CERTIFIED PUBLIC ACCOUN ANTS Firm Qualifications & Experience 3 Grau & Associates is a medium-sized accounting firm providing comprehensive financial and compliance auditing, attestation and accounting, and other management consulting services and we are properly registered and licensed by the State of Florida. The Partners, Consultant and Managers of Grau are members of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants. Grau &Associates is a properly registered/licensed State of Florida professional corporation and all assigned supervisory professional staff are properly registered/licensed to practice in the State of Florida. Grau's Focus and Experience • We are dedicated to serving Special Districts. ® We currently audit over 300 Special Districts. • Last year, Grau performed in excess of 19,000 hours of services for our Public Sector Clients under Governmental Auditing Standards. • Grau currently only provides audit and attestation services principally for governmental and non- profit entities under government auditing standards.The firm and staff are 100%dedicated to the audit practice. During Grau's history we have consistently focused on providing service to the public sector. By focusing our resources on this industry, we provide tho highest/eve/of services to our PublicSector Clients. Grau & Associates has a total of 17 employees, 15 professional staff. including 2 Partners and 13 professionals who specialize in providing auditing, accounting, consulting, and monitoring services to the Public Sector and 2 administrative professionals. The number of professional staff by employee classification is as follows: Partners * 2 2 2 Managers* 3 3 3 Advisory Consultant 1 1 1 Supervisor/Seniors* 4 2 4 1 Staff Accountants * 5 1 5 Total 15 9 15 *ALL FULL TIME EMPLOYEES Compliance with Government Education Requirements in order to maintain our high level of technical competence, we provide continuing professional education programs for all partners and professional staff members, which exceed national and state standards. All of the audit professionals of Grau & Associates exceed the education requirements as set forth in Government Auditing Standards, published by the Comptroller General of the United States, and our continuing professional education programs ensure that all audit professionals meet the requirements to participate in audits of government agencies. 4 Professional Staff Training Partners - All of our Partners are CPA's and have diversified public accounting experience. They are responsible for overall engagement performance, policy, direction and quality control and have far exceeded minimum CPE requirements. Managers - All of our Audit Managers are CPA's who have demonstrated the ability to plan audit engagements, supervise personnel and maintain frequent contact with clients. They continually upgrade their skills through the firm's continuing education programs and courses sponsored by the AICPA, FICPA and GFOA. They have far exceeded minimum CPE Requirements. Seniors - All of our Seniors have a minimum of 3 years of diversified public accounting experience. They perform audits, evaluate staff, review findings and prepare audit reports. They possess the potential for upward mobility and have far exceeded minimum CPE requirements. Memberships All of the firm's CPA's are properly licensed as CPA's and members in good standing of both the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants. In addition, certain firm professionals are members or have been members of the following professional groups: • FICPA Committee on State and Local Government • Florida Government Finance Officers Association (FGOA) • Special Review Committee of the Government Finance Officers Association • Florida Institute of CPA Non-Profit Conference Committee • Florida Association of Special Districts (FASD) • FGFOA Annual Conference Program Committee • FASD Finance Committee • FICPA Young CPAs Committee • FICPA Accounting Careers Committee In addition, we have an ongoing recruitment program that seeks only those accountants with a proven record of academic success. When we recruit at the senior and manager level, we select CPA's with proven governmental accounting and auditing experience. Results of State and Federal Reviews During the last three (3) years, all state and federal reviews of the firm's reports and working papers have been accepted without change or revision to issued reports. Disciplinary Action During the last three (3) years. Grau & Associates has not been involved in any litigation, proceeding or disciplinary action from any state or federal regulatory body or professional organizations. Litigation Status There is no current litigation or any pending. Additionally, during the last three (3) years, Grau &Associates has not been involved in any litigation or proceeding by a court or administrative agency has ruled against the firm in any manner related to its professional activities. 5 Quality Control and Confidentiality Grau participates in an external quality review program requiring an on-site independent examination of our auditing practice. Grau has consistently received an unqualified opinion on the quality of our audit practice. During our firm's last external quality control review, six audits were reviewed, including five government audits. A copy of the report on the firm's most recent quality review can be found below. F1CPA CPA fICPA deer Weeaa Sitar= _.... IInReview Progreso ranr,, ri : Emmnm. NalsneJ anY Ps:gxnon!...,roA !non:.ci CPAs March 2.2017 Antonio Jose Grau Jr.CPA Gras Be Associates 2700 N Military Trl Ste 350 Been Raton,PI,33431 Dear Mr.Gras: It is my pleasure to notify you that on March 2.2017 the Florida Peer Review Committee accepted the report on the most recent system peer review of your firm.The due date for your ext review is December 31.2019.This is the date by which all review documents should be completed and submitted to the administering entity. As you know,the report had a peer review rating el pass.The Committee asked me ca convey its congratulations to the rum. Sincerely, Paul N.Brown,CPA.C(IMA Director of Technical Services cc:Daniel Joseph 1-ieviu,CPA Firm Number:4390114 Review Number..474720 us.v.ca9 ... A.S.9.137 pnl.n;.osv, .sass t ,tsn)aJ.�-L>U 000,2-n97 fun:ta:io,cis.ewu vn.w.rmp.,.erg PEER ItEATIE:VV PRC)GI-Z 1VI is proud to present this • Certificate cif Recognition Grau 8r. Associates Fur -ng a syanof quality c of for its ng rand auditing practice in etfeet for the year w ended Jle 30.2016 which has been designed to meet the requirements or the quality control standards for an accounting and auditing practice established by the AICPA and which was complied with durins the year then ended us provide the firm with reasonable rissurance of con Forming with professional standards. In addition to scheduled Peer Reviews, our firm continually monitors performance to ensure the highest quality of services. Under the supervision of the Audit Partner, an Audit Manager is responsible for monitorinq quality control of all appropriate engagements 6 Partial List of Clients The following is a partial list of clients served and related experience: s COMMUNITY DEVELOPMENT DISTRICTS F c0 p = l0 a Aberdeen Community Development District ✓ 9/30 Allen Plantation Community Development District V 9/30 Amelia Concourse Community Development District ✓ 9/30 Amelia National Community Development District ✓ 9/30 Amelia Walk Community Development District ✓ 9/30 Anthem Park Community Development District ✓ 9/30 Antigua at St.Augustine Community District ✓ 9/30 Aqua One Community Development District ✓ 9/30 Arbor Green Community Development District V ✓ 9/30 Arbor Green Community Development District ✓ ✓ 9/30 • Arlington Ridge Community Development District ✓ 9/30 Armstrong Community Development District ✓ ✓ 9/30 Artisan Lakes Community Development District ✓ 9/30 Asturia Community Development District ✓ ✓ 9/30 Ave Maria Stewardship Community Development District ✓ ✓ 9/30 Aventura Isles Community Development District ✓ ✓ 9/30 Bahia Lakes Community Development District ✓ ✓ 9/30 Ballantrae Community Development District ✓ ✓ 9/30 Ballantrae Hillsborough Community Development District ✓ ✓ 9/30 Bartram Park Community Development District ✓ ✓ 9/30 Bartram Springs Community Development District ✓ V 9/30 Bay Creek Community Development District ✓ V 9/30 l Bay Laurel Community Development District ✓ ✓ ✓ 9/30 Bay Tree Community Development District ✓ ✓ 9/30 • Bayside Improvement Development District ✓ ✓ 9/30 Baywinds Community Development District ✓ 9/30 Beach Community Development District ✓ 9/30 Beacon Tradeport Community Development District ✓ 9/30 Beeline Community Development District ✓ ✓ 9/30 Bella Verda East Community Development District ✓ 9/30 Bella Verda Lake Community Development District ✓ 9/30 Bella Vida Community Development District ✓ ✓ 9/30 Bellagio Community Development District V ✓ 9/30 Belmont Community Development District ✓ 9/30 Belmont Lakes Community Development District ✓ ✓ 9/30 Bexley Community Development District ✓ ✓ 9/30 Blackburn Creek Community Development District V 9/30 Bluewaters Community Development District V ✓ 9/30 7 1 e COMMUNITYc tie ; s= � ti_ j c i o 5a Bobcat Trail Community Developement District ✓ ✓ I 9/30 Boggy Creek Community Development District / 9/30 Bonita Landing Community Development District ✓ / 9/30 Bonita Village Community Development District ✓ ✓ 9/30 Bonnett Creek Resort Community Development District ✓ ✓ 9/30 _ — _ Bonterra Community Development District ✓ ✓ 9/30 Brandy Creek Community Development District ✓ ✓ 19/30 Bridgewater Community Development District r ✓ / 9/30 Bridgewater of Wesley Chapel Community Development District ✓ 9/30 Briger Community Development District ✓ 9/30 Brighton Lakes Community Development District ✓ ✓ 9/30 Brooks of Bonita Springs I Community Development District ✓ 9/30 Brooks of Bonita Springs II Community Development District ✓ / 9/30 Bull Frog Creek Community Development District ✓ ✓ 1 9/30 Candler Hills East Community Development District ✓ ' 9/330 Capital Region Community Development District ✓ 9/30 Captain's Key Dependent District f ✓ 9/30 Caribe Palm Community Development District ✓ ✓ 9/30 Carlton Lakes Community Development District ✓ ✓ 9/30 Cascades at Groveland Community Development District ✓ 9/30 Catalina at Winkler Preserve Community Development District / ✓ 9/30 CBL/BM Port Orange West Community Development District ✓ 9/30 Cedar Pointe Community Development District ✓ 9/30 Celebration Point Community Development District / ✓ 9/30 Central Lake Community Development District / ✓ 9/30 Century Gardens Community Development District ✓ ✓ 9/30 Century Gardens at Tamiami Community Development District / ✓ 9/30 Century Gardens Village Community Development District ✓ / 9/30 Century Parc Community Development District / / 9/30 CFM(Coolidge Fort Myers)Community Development District ✓ 9/30 Chapel Creek Community Development District / 9/30 Champions Gate Community Development District ✓ ✓ 9/30 Champion's Reserve Community Development District / ✓ 9/30 Channing Park Community Development District ✓ 9/30 City Center Community Development District / 9/30 City Place Community Development District / ✓ 9/30 Clearwater Cay Community Development District / 9/30 Coastal Lake Community Development District ✓ 9/30 Cocot Palms Community Development District ✓ ✓ 9/30 Coconut Cay Community Development District / ✓ 9/30 Concorde Estates Community Development District / 9/30 Concorde Station Community Development District ✓ / 9/30 8 OOMMU IIY DRELOPMENT Dimas ICs hH m Connerton West Community Development District ✓ 9/30 Copper Creek Community Development District ✓ ✓ 9/30 Copper Oaks Community Development District ✓ ✓ 9/30 Copperstone Community Development District ✓ ✓ 9/30 • Coral Bay Community Development District ✓ ✓ 9/30 Coral Keys Homes Community Development District ✓ 9/30 Coral Town Park Community Development District ✓ 9/30 Cordoba Ranch Community Development District ✓ ✓ 9/30 Corkscrew Farms Community Development District ✓ ✓ 9/30 Coronado Community Development District ✓ ✓ 9/30 Cory Lakes Community Development District ✓ ✓ 9/30 Country Club of Mount Dora Community Development District ✓ 9/30 Country Greens Community Development District ✓ ✓ 9/30 Country Walk Community Development District ✓ ✓ 9/30 Covington Park Community Development District ✓ ✓ 9/30 Creekside Community Development District ✓ ✓ 9/30 Crestview II Community Development District ✓ ✓ 9/30 Crestview West Community Development District ✓ ✓ 9/30 Cross Country Home Services Community Development District ✓ 9/30 Cross Creek Community Development District ✓ 9/30 Cutler Cay Community Development District ✓ 9/30 Cypress Cove Community Development District ✓ ✓ 9/30 Cypress Grove Community Development District ✓ ✓ 9/30 Cypress Lakes Community Development District ✓ ✓ 9/30 Cypress Shadows Community Development District ✓ ✓ 9/30 Deer Island Community Development District ✓ 9/30 Deer Run Community Development District ✓ 9/30 Diamond Hill Community Development District ✓ 9/30 Double Branch Community Development District ✓ ✓ 9/30 Dove Pond Community Development District ✓ 9/30 Downtown Doral Community Development District ✓ ✓ 9/30 Dunes Community Development District ✓ ✓ ✓ 9/30 Dupree Lakes Community Development District ✓ ✓ 9/30 Eagle Point Community Development District ✓ 9/30 East Bonita Bridge Road Community Development District ✓ ✓ 9/30 East Park Community Development District ✓ ✓ 9/30 Easton Park Community Development District ✓ 9/30 Enclave at Black Point Marina Community Development District ✓ ✓ 9/30 Encore Community Development District ✓ ✓ 9/30 Enterprise Community Development District ✓ ✓ ✓ 9/30 Epperson Ranch Community Development District ✓ ✓ 9/30 Estancia at Wiregrass Community Development District ✓ 9/30 9 MlY "_ DI � - i X 1i IU r e R Estates at Cherry Lake Community Development District ✓ ✓ 9/30 Estuary Community Development District ✓ 9/30 Falcon Trace Community Development District ✓ ✓ 9/30 Fallschase Community Development District / ✓ 9/30 Fiddler's Creek Community Development District ✓ 9/30 Fishhawk I Community Development District ✓ ✓ 9/30 Fishhawk II Community Development District ✓ ✓ 9/30 Fishhawk III Community Development District ✓ 9/30 Fishhawk IV Community Development District ✓ ✓ 9/30 Fleming Island Plantation Community Development District ✓ / 9/30 Florida Green Finance Authority ✓ ✓ 9/30 Founder's Ridge Community Development District ✓ 9/30 Fountainbleau Lakes Community Development District ✓ ✓ 9/30 Forest Creek Community Development District ✓ 9/30 Gardens at Millenia Community Development District ✓ 9/30 Glen St.Johns Community Development District ✓ 9/30 Gramercy Farms Community Development District ✓ 9/30 Grand Bay at Doral Community Development District ✓ ✓ 9/30 Grand Hampton Community Development District ✓ ✓ 9/30 Grand Haven Community Development District ✓ ✓ 9/30 Greater Lakes/Sawgrass Community Development District ✓ ✓ 9/30 Green Corridor PACE District ✓ ✓ 9/30 . Greyhawk Landing Community Development District ✓ 9/30 Groves Community Development District ✓ ✓ 9/30 Habitat Community Development District ✓ 9/30 Hacienda Lakes Community Development District ✓ ✓ 9/30 I r- Hama!Community Development District ✓ ✓ 9/30 Hammocks Community Development District ✓ ✓ 9/30 I Harbor Bay Community Development District ✓ 9/30 Harbour Isles Community Development District ✓ 9/30 ,_Harbourage at Braden River Community Development District ✓ •✓ 9/30 Harmony Community Development District ✓ 9/30 Harrison Ranch Community Development District ✓ i 9/30 • Hawk's Point Community Development District ✓ i 9/30 Hemmingway Point Community Development District ✓ ✓ 9/30 Heritage Bay Community Development District ✓ ✓ 9/30 Heritage Greens Community Development District ✓ ✓ 9/30 Heritage Harbor Community Development District ✓ 9/30 Heritage Harbor at Braden River Community Development District ✓ 9/30 Heritage Harbour Market Place Community Development District / 9/30 Heritage Harbour South Community Development District ✓ 9/30 i Heritage Isles at Viera Community Development District ✓ 9/30 10 COMMUNITY DEVELOPMENT DIRK E L S 'o . Heritage Isles Community Development District ✓ 9/30 Heritage Landing Community Development District ✓ ✓ 9/30 Heritage Oak Park Community Development District ✓ ✓ 9/30 Heritage Park Community Development District ✓ ✓ 9/30 Heritage Plantation Community Development District ✓ ✓ 9/30 Heritage Springs Community Development District ✓ ✓ 9/30 Heron Isles Community Development District ✓ 9/30 Hickory Hammock Community Development District ✓ . 9/30 High Ridge/Quantum Community Development District ✓ 9/30 Highlands Community Development District V ✓ 9/30 Hollywood Beach Community Development District / ✓ 9/30 Homestead 50 Community Development District ✓ 9/30 Hypoluxo-Haverhill Community Development District ✓ ✓ 9/30 Independence Park Community Development District ✓ 9/30 Indigo Community Development District ✓ ✓ 9/30 Indigo East Community Development District ✓ ✓ 9/30 Interlaken Community Development District ✓ 9/30 Islands at Doral III Community Development District / ✓ 9/30 Islands at Doral(NE)Community Development District ✓ ✓ 9/30 Islands at Doral(SW)Community Development District ✓ ✓ 9/30 Islands at Doral Townhomes Community Development District ✓ ✓ 9/30 Isles of Bartram Park Community Development District ✓ ✓ 9130 Journey's End Community Development District ✓ ✓ 9/30 Juriington Creek Plantation Community Development District ✓ 9/30 K-Bar Ranch Community Development District ✓ ✓ 9/30 Kendall Breeze Community Development District ✓ ✓ 9/30 Kendall Breeze West Community Development District ✓ ✓ 9/30 Key Marco Community Development District ✓ ✓ 9/30 Keys Cove Community Development District ✓ ✓ 9/30 Keys Cove II Community Development District ✓ ✓ 9/30 La Collina Community Development District ✓ ✓ 9/30 Laguna Estates Community Development District ✓ 9/30 Laguna Lakes Community Development District ✓ ✓ 9/30 Lake Ashton Community Development District ✓ ✓ 9/30 Lake Ashton II Community Development District ✓ ✓ 9/30 Lake Francis Community Development District ✓ ✓ 9/30 Lake Padgett Estates Independent District _✓ ✓ 9/30 Lake Powell Residential Golf Community Development District 7 9/30 Lakes by the Bay South Community Development District ✓ ✓ 9/30 Lakeshore Ranch Community Development District ✓ 9/30 Lakeside Community Development District ✓ 9/30 Lakeside Landings Community Development District ✓ 9/30 11 COMMUNITY _ II , ENT DISTRICIS Lakeside Plantation Community Development District ✓ ✓ 9/30 Lakewood Ranch 1 Community Development District ✓ 9/30 • Lakewood Ranch 2 Community Development District ✓ 9/30 Lakewood Ranch 3 Community Development District ✓ 9/30 Lakewood Ranch 4 Community Development District ✓ 9/30 Lakewood Ranch 5 Community Development District ✓ 9/30 Lakewood Ranch 6 Community Development District ✓ 9/30 Legacy Springs Community Development District i ✓ 9/30 Legends Bay Community Development District ✓ 9/30 Lexington Community Development District ✓ V 9/30 l Live Oak Lake Community Development District ✓ ✓ 9/30 Live Oak No. 1 Community Development District I ✓ ✓ 9/30 Long Lake Ranch Community Development District ✓ ; ✓ 9/30 ` Longleaf Community Development District ✓ 9/30 Lucaya Community Development District ✓ ✓ j 9/30 Madeira Community Development District ✓ 9/30 Magnolia Park Community Development District ✓ i 9/30 Magnolia West Community Development District ✓ 9/30 Main Street Community Development District ✓ 9/30 Mainstreet Community Development District ✓ 9/30 Majorca Isles Community Development District ✓ ✓ 9/30 _ Maple Ridge Community Development District ✓ ✓ 9/30 Marsh Harbour Community Development District ✓ 9/30 Marshall Creek Community Development District ✓ 9/30 Mayfair Community Development District ✓ 9/30 Meadow Pines Community Development District ✓ ✓ 9/30 Meadow Point I Community Development District ✓ ✓ 9/30 Meadow Point III Community Development District ✓ 9/30 Meadow Point IV Community Development District ✓ 9/30 Meadow Woods Community Development District ✓ 9/30 Mediterra North Community Development District ✓ ✓ 9/30 Mediterra South Community Development District ✓ ✓ 9/30 Mediterranea Community Development District ✓ ✓ 9/30 Middle Village Community Development District ✓ ✓ 9/30 Mira Lago West Community Development District ✓ 9/30 Mirada Community Development District ✓ ✓ 9/30 Miromar Lakes Community Development District ✓ 9/30 Montecito Community Development District ✓ ✓ 9/30 Monterey/Congress Community Development District ✓ ✓ 9/30 Myakka Community Development District ✓ ✓ 9/30 Moody River Estates Community Development District ✓ 9/30 Myakka Ranch Community Development District ✓ ✓ 9/30 12 f B. .. COMM Nb D � DISTRICTS Y... V W C 73. ` Z U Myrtle Creek Community Development District ✓ 9/30 Naples Heritage Community Development District ✓ ✓ 9/30 Narcoossee Community Development District ✓ 9/30 Newport Tampa Bay Community Development District ✓ 9/30 North Dade Community Development District ✓ / 9/30 Northern Riverwalk Community Development District ✓ ✓ 9/30 Northwood Community Development District ✓ 9/30 Oak Creek Community Development District ✓ ✓ 9/30 Oakridge Community Development District ✓ ✓ 9/30 Oaks at Shady Creek,The Community Development District ✓ ✓ 9/30 Oakstead Community Development District ✓ ✓ 9/30 Old Palm Community Development District ✓ ✓ 9/30 Orchid Grove Community Development District V ✓ 9/30 Osprey Oaks Community Development District ✓ ✓ 9/30 OTC Community Development District ✓ ✓ 9/30 Palm Bay Community Development District ✓ ✓ 9/30 Palm Beach Plantation Community Development District ✓ 9/30 Palm Coast Park Community Development District ✓ ✓ 9/30 • Palm Glades Community Development District ✓ 9/30 Palma Sola Trace Community Development District ✓ ✓ 9/30 Palms of Terra Ceia Bay Community Development District ✓ ✓ 9/30 Pan American West Community Development District ✓ 9/30 Panther Trace I Community Development District ✓ ✓ 9/30 Panther Trace II Community Development District ✓ 9/30 Panther Trails Community Development District ✓ ✓ 9/30 Parker Road Community Development District ✓ 9/30 Parklands Lee Community Development District ✓ ✓ 9/30 Parklands West Community Development District ✓ ✓ 9/30 Parkway Center Community Development District ✓ 9/30 Paseo Community Development District ✓ 9/30 PBR Community Development District ✓ 9/30 Pebblewalk Village Community Development District ✓ 9/30 Pelican Marsh Community Development District ✓ 9/30 Pembroke Harbor Community Development District ✓ ✓ 9/30 Pentathlon Community Development District ✓ ✓ 9/30 Pine Air Lakes Community Development District ✓ ✓ 9/30 Pine Island Community Development District ✓ 9/30 Pine Island South Community Development District ✓ 9/30 -- Piney-Z Community Development District ✓ 9/30 Pioneer Community Development District ✓ 9/30 Poinciana Community Development District ✓ 9/30 Poinciana West Community Development District ✓ ✓ 9/30 13 O c O Q L Ml 3 f 4.1t3 v Portico Community Development District � ✓ ✓ 9/30 Portofino Cove Community Development District I ✓ ✓ i 9/30 Portofino Isles Community Development District ✓ ✓ 9/30 Portofino Landings Community Development District / ✓ 9/30 Portofino Shores Community Development District ✓ ✓ 9/30 Portofino Springs Community Development District ✓ 9/30 Portofino Vineyards Community Development District ✓ 9/30 Portofino Vista Community Development District ✓ 1 ✓ 9/30 Preserve at Wilderness Lake Community Development District ✓ 9/30 Principal One Community Development District ✓ ✓ 9/30 Quantum Community Development District / 9/30 Quantum Park Overlay Community Development District ✓ ✓ 9/30 Quarry Community Development District ✓ ✓ 9/30 Randal Park Community Development District ✓ I ✓ 9/30 Remington Community Development District 7 ' 9/30 Renaissance Community Development District ✓ ✓ 9/30 Reserve Community Development District / 9/30 Reserve 2 Community Development District ✓ ✓ 9/30 Reunion East Community Development District ✓ : 9/30 Reunion West Community Development District ✓ 9/30 River Bend Community Development District ✓ 9/30 River Glen Community Development District ✓ 9/30 River Hall Community Development District ✓ 9/30 River Place on the St. Lucie Community Development District / 9/30 River Ridge Community Development District ✓ V 9/30 Rivercrest Community Development District ✓ 9/30 Rivers Edge Community Development District ✓ 9/30 Sable Palm Community Development District ✓ ✓ 9/30 Sail Harbour Community Development District ✓ ✓ 9/30 Sampson Creek Community Development District ✓ 9/30 Sandy Creek Community Development District ✓ V 9/30 Sausalito Bay Community Development District ✓ ✓ 9/30 Seven Oaks I Community Development District / 9/30 Seven Oaks II Community Development District ✓ 9/30 Silver Palms Community Development District ✓ V 9/30 Silverado Community Development District ✓ V 9/30 Six Mile Creek Community Development District / ✓ 9/30 Somerset Community Development District ✓ 9/30 Sonoma Bay Community Development District ✓ ✓ 9/30 South Bay Community Development District ✓ 9/30 South Fork Community Development District ✓ 9/30 l South Fork East Community Development District ✓ ✓ 9/30 14 M ONO OPM� D I a TRIC y. CYmi Y E Y • South Fork III Community Development District ✓ ✓ 9/30 South Kendall Community Development District ✓ 9/30 South Shore Corporate Park Industrial Community Development District ✓ ✓ 9/30 South-Dade Venture Development District ✓ ✓ 9/30 South Village Community Development District ✓ 9/30 Southaven Community Development District ✓ 9/30 Southern Hills Plantation I Community Development District ✓ 9/30 Southern Hills Plantation II Community Development District ✓ 9/30 Southern Hills Plantation III Community Development District ✓ 9/30 Spicewood Community Development District ✓ ✓ 9/30 Split Pine Community Development District ✓ 9/30 Springridge Community Development District(formerly Killamey) ✓ ✓ 9/30 St.John's Forest Community Development District ✓ 9/30 Sterling Hill Community Development District ✓ 9/30 Stevens Plantation Community Development District ✓ ✓ 9/30 Stonebrier Community Development District ✓ 9/30 Stonegate Community Development District ✓ ✓ 9/30 Stoneybrook at Venice Community Development District ✓ ✓ 9/30 Stoneybrook Community Development District ✓ ✓ 9/30 Stoneybrook Oaks Community Development District ✓ 9/30 Storey Park Community Development District ✓ ✓ 9/30 Summerville Community Development District ✓ ✓ 9/30 Summit at Fern Hill Community Development District ✓ ✓ 9/30 Sunny Hills Units 12-15 Dependent District ✓ 9/30 SWI Community Development District ✓ 9/30 • Talavera Community Development District ✓ ✓ 9/30 Talis Park Community Development District ✓ ✓ 9/30 Tampa Palms Community Development District ✓ ✓ 9/30 Tampa Palms Open Space and Transport Community Development District ✓ ✓ 9/30 Tapestry Community Development District ✓ ✓ 9/30 Tara Community Development District / 9/30 Terra Bella Community Development District ✓ 9/30 Tesoro Community Development District ✓ ✓ 9/30 Thousand Oaks Community Development District ✓ ✓ 9/30 Tison's Landing Community Development District ✓ 9/30 Tolomato Community Development District ✓ ✓ 9/30 Tomoka Community Development District ✓ ✓ 9/30 Toscana Isles Community Development District / 9/30 Town Center at Palm Coast Community Development District ✓ ✓ 9/30 Tradition Community Development District ✓ 9/30 Trails Community Development District ✓ 9/30 Trails at Monterey Community Development District ✓ / 9/30 15 t — Y DIMUNITY ) N '_� Off DEMOS a€tel 2 1 m `m t f = Y G7 a Treaty Oaks Community Development District ✓ 9/30 Tree Island Estates Community Development District ✓ ✓ 9/30 Treeline Preserve Community Development District ✓ 9/30 Trevesta Community Development District I ✓ ✓ 9/30 Triple Creek Community Development District ✓ ✓ 9/30 TSR Community Development District / ✓ 9/30 Turnbull Creek Community Development District / ! ✓ 9/30 Turtle Run Community Development District I r 9/30 Tuscany Reserve Community Development District ✓ 9/30 Twelve Oaks Community Development District ✓ 9/30 Two Creeks Community Development District ✓ ✓ 9/30 University Place Community Development District / ✓ 9/30 University Square Community Development District / 9/30 Urban Orlando Community Development District ✓ ✓ 9/30 r Valencia Acres Community Development District 1 ! 9/30 Vasari Community Development District ✓ ✓ 9/30 Venetian Community Development District ✓ 9/30 Venetian Isles Community Development District ✓ --F—✓ 9/30 Venetian Parc Community Development District ✓ ✓ 9/30 Verandah Community Development District / ✓ 9/30 Verandah East Community Development District ✓ ✓ 9/30 Verandah West Community Development District ✓ ✓ 9/30 Verandahs Community Development District ✓ ✓ 9/30 Verano#1 Community Development District ✓ ✓ 9/30 Verano Center Community Development District ✓ ✓ 9/30 Verona Walk Community Development District ✓ 9/30 Viera East Community Development District ✓ ✓ 9/30 Villa Portofino East Community Development District ✓ ✓ 9/30 Villa Portofino West Community Development District / ✓ 9/30 Villa Vizcaya Community Development District ✓ ✓ 9/30 i Village Walk of Bonita Springs Community Development District / 9/30 Villages at Bloomingdale Community Development District / 9/30 Village at Gulfstream Park Community Development District I ✓ 9/30 Villages of Glen Creek Community Development District ✓ ✓ 9/30 Villages of Westport Community Development District ✓ 9/30 Vista Community Development District / ✓ 9/30 • Vista Lakes Community Development District I 1 9/30 Vizcaya in Kendall Community Development District / ✓ 9/30 Walnut Creek Community Development District ✓ ✓ 9/30 Waterchase Community Development District ✓ ✓ 9/30 Waterford Estates Community Development District ✓ ✓ 9/30 Waterford Landing Community Development District ✓ ✓ 9/30 16 ! ; ammo o DEVELOPM (' DI nuo g N 4 I A Watergrass Community Development District ✓ ✓ 9/30 i Waterlefe Community Development District ✓ 9/30 Water's Edge Community Development District ✓ ✓ 9/30 Waterset North Community Development District ✓ 9/30 Waterstone Community Development District ✓ ✓ 9/30 Wentworth Estates Community Development District ✓ 9/30 West Lake Community Development District ✓ ✓ 9/30 West Villages Independent District ✓ ✓ 19/30 Westchase Community Development District ✓ ✓ 9/30 Westchester Community Development District ✓ 9/30 Westridge Community Development District / 9/30 Willow Creek Community Development District ✓ 9/30 Winding Cypress Community Development District ✓ ✓ 9/30 Windsor at Westside Community Development District ✓ ✓ 9/30 Winston Trails East Community Development District ✓ 9/30 Winter Garden Village at Fowler Groves Community Development District ✓ 9/30 Woodlands Community Development District ✓ 9/30 World Commerce Community Development District V 9/30 Wyndam Park Community Development District ✓ / 9/30 Wynnfield Lakes Community Development District ✓ 9/30 Wynnmere West Community Development District ✓ ✓ 9/30 TOTAL 437 3 266 LI 2 OTHER GOVERNMENTAL s a l _ENTITIES 4"; 1• d 41 CP IIIt ii Broward County School District(Joint Venture)(Assessment of Maintenance Operations) ✓ N/A ' Broward County School District(Joint Venture,20%) . ✓ / V 6/30 Florida Community College at Jacksonville(Internal Audit) ✓ 6/30 Florida Transit Association Finance Corporation ✓ ✓ 6/30 Highland County School District(Internal Funds Audit) ✓ 6/30 Palm Beach County School District(Assessment of maintenance for Facility and Property ✓ 6/30 Management)(Internal Funds Audit) Palm Beach County School District(Joint Venture,20%) ✓ ✓ ✓ 6/30 Migrant Health Services of Palm Beach County V ✓ N/A South Florida Water Management District ✓ 9/30 South Florida Water Management District CERP Program Management Services(Joint ✓ N/A Venture) State of Florida Department of Management Services(Construction) ✓ N/A State of Florida Department of Transportation(Overhead Audits-Various) ✓ ✓ N/A • TOTAL -2 - 3 $ 4 .2 1 17 NON-PROFIT 1 SERA " 'AND S Ig i C RELATEDI .4 EXPERIENCE c40 0 g t ijj Aid to Victims of Domestic Abuse,Inc. ; ✓ / ✓ ✓ ✓ i 6/30 Alliance for Human Services, Inc. _r ✓ 6/30 ° _ ! 1 Brevard Workforce Development / 6/30 Board,Inc.lnc. • , Broward County Human Rights Board/Division(Joint Venture,30%) ✓ j / ' N/A Broward Education Foundation / / ✓ ! ✓ 6/30 CareerSource Broward ✓ / 9130 Christian Manor ✓ ✓ ✓__' ✓ ✓ ! 12/31 •Delray Beach Community Land Trust ✓ ✓ 9/30 Family Promise ✓ : ; ✓ 12/31 Florida Public Transportation Association, Inc. ✓ '✓ L ✓ 9/30 Florida Transit Association Finance Corporation I ✓ ! _I ✓ 9/30 Hispanic Human Resources Council ✓ , ✓ I ✓ I ✓ L ✓ ✓ ✓ 1 9/30 Mae Volen Senior Center ✓ ' ✓ / ' ✓ ✓ ; 77 6/30 National Board for Registration of Registrars / ✓ 3/31 National Cancer Registration Board ✓ 1 ✓ 6130 North Lauderdale Academy High School j ✓ ✓ T __ 6/30 Northwood Development Corporation ✓ ' ✓ ✓ ✓ ' ✓ ✓ +9/30 Palm Beach Community College Foundation / I .4 ✓ 6/30 Palm Beach County Workforce Development Board(Joint Venture,25°fo) ✓ _ 6/30 Pasco-Hernando Workforce Board ✓ � ; ✓ 6/30 Southwest Florida Workforce Development Board ✓ ✓ ✓ 6/30 Urban League of Palm Beach County r ✓ T 6/30 TOTAL 9 13 15 I `13 j 9 13 j 6 r 1 REWYDINT . J Q g z,1PLANS g Pa y 'Campbell Property Management 401(k) / ✓ ✓ 12/31 City of Cooper City General Employee Retirement Plan ✓ 9/30 City of Lauderhill General Employee Retirement Plan ✓ ✓ 9/30 City of Parkland Police Pension Fund ✓ ✓ 9/30 City of Sunrise General Employees'Retirement System ✓ ✓ 9/30 Cross County Home Services and Affiliates 401(k)Plan ✓ ✓ ✓ 9/30 Danmar Corporation 401(k)Plan ✓ ✓ 12/31 Florida Public Utilities 401(k)and Pension Plans ✓ ✓ 12/31 Jacksonville Police and Fire Pension Fund ✓ 9/30 Pinetree Water Control District Defined Contribution Retirement Plan ✓ 9/30 San Carlos Park Fire Protection and Rescue Service District ✓ ✓ 9/30 Town of Davie General Employees Retirement Plan ✓ 9/30 Town of Hypoluxo Defined Contribution Retirement Plan ✓ ✓ 9/30 Town of Lauderdale By The Sea Volunteer Firefighters Pension Plan ✓ ✓ 9/30 TOTAL 14 , 4 8 18 Is it C SPECIAL o Belle Fontaine Improvement District MM. 9/30 Boca Raton Airport Authority 9/30 Central Broward Water Control District Q.EMIR 9/30 Central County Water Control District . 9/30 Citrus County Mosquito Control District 9/30 Coquina Water Control District 1111 9/30 East Central Regional Wastewater Treatment Facility 9/30 Greater Boca Raton Beach and Park District ®.. s 9/30 Greater Naples Fire Control and Rescue District 11111111.1 9/30 Greeneway Improvement District 1111111119/30 Hobe-St. Lucie Conservancy District ..111 9/30 Homestead Educational Facilities Benefits District g..- 9/30 Horizons Improvement District Q... 9/30 Indian River Mosquito Control District 111111111.1 9/30 Indian Trail Improvement District . �. 9/30 Key Largo Waste Water Treatment District 9/30 Lake Padgett Estates Independent Special District Milli 9/30 Lakewood Ranch Inter-District Authority Q..1 9/30 Lost Rabbit Public Improvement District 0.. 9/30 Loxahatchee Groves Water Control District 11..1111 9/30 Myakka City Fire Control District Q..� 9/30 Old Plantation Control District 11111111119/30 Pal Mar Water Control District 11111111111111 9/30 Palm Beach Soil and Water Conservation District9/30 Pinellas Park Water Management District �.�� 9/30 Pine Tree Water Control District(Broward) 11111.1111111 9/30 Pinetree Water Control District(Wellington) 111�.� 9/30 Ranger Drainage District IIIMil 9/30 Renaissance Improvement District Q..is 9/30 San Carlos Park Fire Protection and Rescue Service District 111111111 ✓ 9/30 South Central Regional Wastewater Treatment and Disposal Board 0.E" 9/30 South Indian River Water Control District 111111111111 9/30 South Trail Fire Protection&Rescue District INN 9/30 Spring Lake Improvement District 9/30 St. Lucie West Services District 111111..1 9/30 . Sun'N Lake of Sebring Improvement District II9/30 Sunshine Water Control District �.IIU 9/30 Twelve Oaks Improvement District 111111.- 9/30 West Lakeland Water Control District 1111..- 9/30 West Villages Independent District 111111111111 9/30 TOTAL 3$ 4 am 19 THIS PAGE INTENTIONALLY LEFT BLANK 20 CO) Grau & Associates CERTIFIED PUBLIC ACCOUNTANTS Staff Qualifications, Experience & Resumes 21 QUALITY AND EXPERIENCE OF FIRM'S ASSIGNED AUDITING PERSONNEL You will have two partners available and our consultant for any technical assistance. In addition, an audit manager will be available for the engagement and a senior will be assigned to the engagement that will perform the majority of fieldwork.Additional staff are available to assist with the engagement should the need arise. Name Years CPE within last 2 Professional performing years Memberships government audits ANTONIO 1 GRAU, CPA Over 30 Government Accounting, AICPA (Partner) Auditing: 63 hours FICPA FGFOA Accounting, Auditing and GFOA Other: 62 hours ANTONIO S. GRAU, CPA Over 40 Government Accounting and AICPA (Concurring Review Consultant) Auditing: 32 hours FICPA ICPA Accounting; Auditing and Other:62 hours ttA.CQt.IEL MCINTOSH, CPA Over 13 Government Accounting and AICPA (Partner) Auditing hours:61 FICPA FGFOA Accounting,Auditing and FASD Other:41 hours 22 POSITION DESCRIPTIONS Engagement Partner The engagement will be performed under the direct supervision of an Engagement Partner. The Engagement Partner will participate extensively during the various stages of the engagement and has direct responsibility for engagement policy, direction, supervision, quality control, security, confidentiality of information of the engagement and communication with client personnel. The Engagement Partner will also be involved in: • coordinating all services; :• directing the development of the overall audit approach and plan; . • performing an overriding review of work papers; o resolving technical accounting and reporting issues; • reviewing, approving and signing reports, management letters, and other audit engagement products; and, :• ascertaining client satisfaction with all aspects of our engagement, such as services and the personnel assigned. Concurring Review and Advisory Consultant A Concurring Review Consultant will be available as a sounding board to advise in those areas where problems are encountered. He will also perform a second review of all reports to be issued by Grau & Associates. Audit Manager and Senior The assigned personnel will work closely with the partner and the District to ensure that the financial statements and all other reports are prepared in accordance with professional standards and firm policy. Responsibilities will include: planning the audit; • preparing or modifying audit programs, as needed; :• evaluating internal control and assessing risk; • communicating with the client and the partners the progress of the audit; and :• determining that financial statements and all reports issued by the firm for accuracy, completeness and that they are prepared in accordance with professional standards and firm policy. Information Technology Consultants and Personnel In addition to the assigned personnel above, Grau and Associates has staff with significant IT auditing experience that will assist in the evaluation and testing of internal controls. Because our staff has both a financial audit and IT background, they are able to communicate effectively all IT related concerns to management. In addition, Grau contracts with an outside group of IT management consultants to assist with matters including, but not limited to; network and database security, internet security and vulnerability testing. CONTINUITY Grau's engagement team's workload is organized in such a way that additional activities OF STAFF AND brought about by this engagement will not impact our current commitments to our clients. We have sufficient staff capacity to integrate these professional services into AUDIT TEAM our present operations, while continuing to maintain the highest standards of quality and time lines for our clients. 23 COMPOSITION OF ENGAGEMENT TEAM In contrast to the majority of both national and local firms, Grau's proposed engagement team is comprised of an exceptionally large percentage of high-level audit professionals. This gives us the ability to quickly recognize problems and be more efficient as a result of our Team's DECADES of governmental auditing experience. Grau 8 Associates 30% I4 PARTNER/CONSULTANT m MANAGERS ®SENIOR STAFF 30% kr�� (I 20% 80 percent of engagement will be performed by Partners, Management and Senior Staff VS, Typical Local CPA Firm: Typical National CPA Firm PARTNERS 15% PART uERs 10% MANAGERS MANAGERS "SENIOR SENIOR STAFF STAFF 15% 20% 55% �. ,_. 20% 20% Fifty-five percent of engagement is Forty-five percent of engagement is performed by "Management" performed by "Management" 24 Antonio 3. Grau, CPA, Partner e-mail: tgrauAgraucpa.com Education Bachelor of Arts, Business Administration, 1983 University of South Florida; Certificate of Educational Achievement from the AICPA in Governmental Single Audits, 2016 Professional History CPA, in Florida since February 28, 1985, Certificate No. 15330 Grau &Associates Partner 2005-Present Grau &Company Partner 1995-2005 Grau &Company Audit Manager 1987-1995 International Firm Auditor 1985-1986 Grau &Company Staff Accountant 1983-1984 Clients Served(partial list) (>300)Various Special Districts Key Largo Water Treatment District Brevard Workforce Board Mae Volen Senior Center, Inc. Broward Education Foundation North Lauderdale Academy High School City of Cooper City Orlando Housing Authority City of Lauderdale Lakes Palm Beach County Workforce Development Board City of Lauderhill Peninsula Housing Programs City of Lauderhill General Pension School Board of Broward County City of North Lauderdale School Board of Miami-Dade County City of Oakland Park School Board of Palm Beach County City of Weston South Florida Water Management District Delray Beach Housing Authority Southwest Florida Workforce Development Board East Central Regional Wastewater Treatment Facl. Town of Davie Florida Community College at Jacksonville Town of Highland Beach Florida Department of Management Services Town of Hypoluxo Greater Boca Raton Park&Beach District Village of Golf Highland County School District Village of Wellington Hispanic Human Resource Council West Palm Beach Housing Authority Professional Education (over the last two years) Course Hours Government Accounting and Auditing 63 Accounting,Auditing and Other 62 Total Hours 125(includes of 4 hours of Ethics CPE) Other Qualifications As a member of the Government Finance Officers Association Special Review Committee, Mr. Grau participated in the review process for awarding the GFOA Certificate of Achievement in Financial Reporting. Mr. Grau was the review team leader for the Quality Review of the Office of Management Audits of School Board of Miami-Dade County. Professional Associations/Memberships American Institute of Certified Public Accountants Florida Government Finance Officers Association Florida Institute of Certified Public Accountants Government Finance Officers Association Member City of Boca Raton Financial Advisory Board Member 25 Antonio S. Grau, CPA, Concurring Review Consultant e-mail: asra t �rauo�aa,coryl Education Bachelor Degree, Business Administration, 1966, University of Miami, Certificate of Educational Achievement from the AICPA in Governmental and Not-For-Profit Accounting and Auditing, 199411995 Professional History CPA in Florida since April 29, 1970, Certificate No, 2623 Grau &Company Partner 1977-2004 Public Company Financial Officer 1972-1976 International Firm Auditor 1966-1972 Clients Served (partial list) Mr. Grau was the head of the governmental audit department of Grau &Company, and performs the concurring review and advises on all the governmental audits of the firm. Atlanta Housing Authority Hispanic Human Resource Council Broward County Housing Authority Mae Volen Senior Center, Inc. City of Dania Beach Miami Beach Housing Authority City of Lauderdale Lakes North Lauderdale Academy High School City of Lauderhill Palm Beach County Workforce Development Board City of Lauderhill General Pension School Board of Miami-Dade County City of Miami Springs South Florida Water Management District City of Oakland Park Town of Hypoluxo City of Sweetwater Pension Town of Lauderdale-By-The-Sea Florida Community College at Jacksonville Town of Miami Lakes Highland County School District Town of Southwest Ranches Downtown Development Authority of the City of Village of Biscayne Park Miami i Community Development Block Grants West Palm Beach Housing Authority Professional Education (over the last two years) Course Hours Government Accounting and Auditing 32 Accounting,Auditing and Other 62 Total Hours 94 (includes of 4 hours of Ethics CPE) Other Qualifications Mr. Grau was the review team leader for the Quality Review of the Office of Management Audits of School Board of Miami-Dade County. Professional Associations/Memberships Member, American Institute of Certified Public Accountants institute of Certified Public Accountants (1996-1997) Member, Florida Institute of Certified Public Accountants Institute of Certified Public Accountants(1991 - 1993) Past member, State and Local Government Committee, Florida Past member, Quality Review Acceptance Committee, Florida Past member of BKR International Committee on Government and Non-Profit Accounting and Auditing 26 Racquel C. McIntosh, CPA, Partner e-mail: rmcintoshAcgraucpa.com/ 561-939-6669 Education Master of Accounting, MACC; Florida Atlantic University, December 2004; Bachelor of Arts—Majors:Accounting and Finance; Florida Atlantic University, May 2003 Professional History Grau &Associates Partner 2014-Present Grau &Associates Manager 2009-2014 Grau &Associates Senior Auditor 2007-2009 Grau &Associates Staff Auditor 2006-2007 Grau &Company Staff Auditor 2005-2006 Clients Served (partial list) (>300) Various Special Districts Pinetree Water Control District(Broward/Palm Beach) Boca Raton Airport Authority Ranger Drainage District Brevard Workforce Development Board San Carlos Park Fire Protection& Rescue District Broward Education Foundation South Central Reg.Wastewater Treatment&Disposal Bd. Central Broward Water Control District South Trail Fire Protection&Rescue City of Cooper City Southwest Florida Workforce Development Board City of Pompano Beach (Joint Venture) Sun N Lake of Sebring Improvement District City of West Park Town of Highland Beach City of Weston Town of Hypoluxo East Central Reg.Wastewater Treatment Fac. Town of Lantana East Naples Fire Control&Rescue District Town of Hillsboro Beach Greater Boca Raton Beach&Park District Village of Golf Key Largo Wastewater Treatment District Village of Wellington Professional Education (over the last two years) Course Hours Government Accounting and Auditing 61 Accounting, Auditing and Other 41 Total Hours 102(includes of 4 hours of Ethics CPE) Professional Associations/ Memberships American Institute of Certified Public Accountants FICPA State&Local Government Committee Florida Institute of Certified Public Accountants FICPA Atlantic Chapter Board Member FICPA Young CPAs Committee FGFOA Palm Beach Chapter 27 . CEPrTIFIED PUBLIC ACCOUNTANTSStS References 2b We have included three references of government engagements that require compliance with laws and regulations,follow fund accounting, and have financing requirements,which we believe are similar to the District. Two Creeks Community Development District Scope of Work Financial audit Engagement Partner Racquel McIntosh Dates Annually since 2007 1 Client Contact William Rizzetta, President 12750 Citrus Park Lane, Suite 115 Tampa, Florida 33625 813-933-5571 Dunes Community Development District Scope of Work Financial audit Engagement Partner Antonio J. Grau Dates Annually since 1998 _ —! Client Contact Darrin Mossing, Finance Director 475 W. Town Place, Suite 114 St. Augustine, Florida 32092 904-940-5850 Journey's End Community Development District Scope of Work Financial audit Engagement Partner Antonio J. Grau Dates Annually since 2004 Client Contact Todd Wodraska,Vice President 2501 A Burns Road Palm Beach Gardens, Florida 33410 561-630-4922 29 Grau & Associates CERTIFIED PUBLIC ACCOUNTANTS Cost of Services 3u Our proposed all-inclusive fee for the financial audit for the fiscal year ended September 30, 2018 is as follows: Year Ended September 30, Fee 2018 $3,500 The above fee is based on the assumption that the District maintains its current level of operations. Should conditions change or Bonds are issued the fee would be adjusted accordingly upon approval from all parties concerned. 31 Grau & Associates CERTIFIED PUBLIC ACCOUNTANTS Supplemental Information JG^^ Specific Audit Approach SCOPE / WORK PRODUCTS / RESULTS Grau's Understanding of Work Product / Scope of Services: We recognize the District is an important entity and we are confident our firm is eminently qualified to meet the challenges of this engagement and deliver quality audit services. You would be a valued client of our firm and we pledge to commit all firm resources to provide the level and quality of services (as described below) which not only meet the requirements set forth in the RFP but will exceed those expectations. Grau & Associates fully understands the scope of professional services and work products requested. Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida and any other applicable Federal, State of Local regulations. We will deliver our reports in accordance with your requirements. Proposed segmentation of the engagement Our approach to the audit engagement is a risk-based approach which integrates the best of traditional auditing techniques and a total systems concept to enable the team to conduct a more efficient and effective audit. The audit will be conducted in three phases, which are as follows: Phase I - Preliminary Planning A thorough understanding of your organization, service objectives and operating environment is essential for the development of an audit plan and for an efficient, cost-effective audit. During this phase, we will meet with appropriate personnel to obtain and document our understanding of your operations and service objectives and, at the same time, give you the opportunity to express your expectations with respect to the services that we will provide. Our work effort will be coordinated so that there will be minimal disruption to your staff. During this phase we will perform the following activities: • Review the regulatory, statutory and compliance requirements. This will include a review of applicable federal and state statutes, resolutions, bond documents, contracts, and other agreements. • Read minutes of meetings. • Review major sources of information such as budgets, organization charts, procedures, manuals, financial systems, and management information systems. • Obtain an understanding of fraud detection and prevention systems. • Obtain and document an understanding of internal control. Consider the methods that are used to process accounting information which influence the design of the internal control. This understanding includes knowledge about the design of relevant policies, procedures,and records, and whether they have been placed in operation. • Assess risk and determine what controls we are to rely upon and what tests we are going to perform. Perform test of controls. • Develop audit programs to incorporate the consideration of financial statement assertions, specific audit objectives, and appropriate audit procedures to achieve the specified objectives. • Discuss and resolve any accounting, auditing and reporting matters which have been identified. 33 Phase II - Execution of Audit Plan The audit team will complete a major portion of transaction testing and audit requirements during this phase. The procedures performed during this period will enable us to identify any matter that may impact the completion of our work or require the attention of management. Tasks to be performed in Phase II include; but are not limited to the following: • Apply analytical procedures to further assist in the determination of the nature, timing, and extent of auditing procedures used to obtain evidential matter for specific account balances or classes of transactions. • Perform tests of account balances and transactions through sampling,vouching, confirmation and other analytical procedures. • Perform tests of compliance. Phase III - Completion and Delivery In this phase of the audit, we will complete the tasks related to year-end balances and financial reporting. All reports will be reviewed with management before issuance, and the partners will be available to meet and discuss our report and address any questions. Tasks to be performed in Phase III include, but are not limited to the following: • Perform final analytical procedures. • Review information and make inquiries for subsequent events. • Meeting with Management to discuss preparation of draft financial statements and any potential findings or recommendations. You should expect more from your accounting firm than a signature in your annual financial report. Our concept of truly responsive professional service emphasizes taking an active interest in the issues of concern to our clients and serving as an effective resource in dealing with those issues. In following this approach, we not only audit financial information with hindsight but also consider the foresight you apply in managing operations. Application of this approach in developing our management letter is particularly important given the increasing financial pressures and public scrutiny facing today's public officials. We will prepare the management letter at the completion of our final procedures. In preparing this management letter, we will initially review any draft comments or recommendations with management. In addition, we will take necessary steps to ensure that matters are communicated to those charged with governance. In addition to communicating any recommendations, we will also communicate the following, if any: • Significant audit adjustments; • Significant deficiencies or material weaknesses; • Disagreements with management; and, • Difficulties encountered in performing the audit. Our findings will contain a statement of condition describing the situation and the area that needs strengthening, what should be corrected and why. Our suggestions will withstand the basic tests of corrective action: 34 • The recommendation must be cost effective; • The recommendations are to be the simplest to effectuate in order to correct a problem; • The recommendation must go to the heart of the problem and not just correct symptomatic matter; and • The corrective action must take into account why the deficiency occurred. To assure full agreement with facts and circumstances, we will fully discuss each item with Management prior to the final exit conference. This policy means there will be no"surprises" in the management letter and fosters a professional, cooperative atmosphere. Communications • We emphasize a continuous, year-round dialogue between the District and our management team. We typically begin our audit process with an entrance conference before the onsite fieldwork begins.We regularly communicate through personal telephone calls and electronic mail throughout the audit and on a regular basis. Our clients have the ability to transmit information to us on our secure client portal with the ability to assign different staff with separate log on and viewing capability. This further facilitates efficiency as all assigned users receive electronic mail notification as soon as new information has been posted into the portal. We strive to continue to keep an open line of communication through the fieldwork and ending with an exit conference. Additional Services CONSULTING / MANAGEMENT ADVISORY SERVICES Grau &Associates also provide a broad range of other management consulting services. Our expertise has been consistently utilized by Governmental and Non-Profit entities throughout Florida. Examples of engagements performed are as follows: • Accounting systems • Fixed asset records • Development of budgets • Cost reimbursement • Organizational structures • Indirect cost allocation • Financing alternatives • Grant administration and compliance • IT Auditing ARBITRAGE The federal government has imposed complex rules to restrict the use of tax-exempt financing. Their principal purpose is to eliminate any significant arbitrage incentives in a tax-exempt issue. We have determined the applicability of these requirements and performed the rebate calculations for more than 150 bond issues, including both fixed and variable rate bonds. Please find a partial list of clients served on the following pages. 35 GRAU HAS PROVIDED ARBITRAGE SERVICES FOR GOVERMENTAL CLIENTS INCLUDING: • Aberdeen Community Development District • Heritage Palms Community Development District ▪ Amelia Walk Community Development District ■ Heritage Pines Community Development District • Arlington Ridge Community Development District • Heritage Springs Community Development District • Bartram Park Community Development District • Huntington Community Development District • Bartram Springs Community Development District • Indigo East Community Development District • Bayside Improvement District • Islands of Doral ill Community Development District • Baywinds Community Development District • Julington Creek Plantation Comm.Dev.District • Beacon Lakes Community Development District • Laguna Lakes Community Development District • Beacon Tradeport Community Development District • Lake Ashton Community Development District • Bobcat Trail Community Development District • Lake Ashton II Community Development District • Boynton Village Community Development District • Lake Powell Residential Golf Community Dev.District • Brandy Creek Community Development District • Lakes By The Bay South Community Dev.District • Briger Community Development District • Lakewood Ranch I Community Development District • Brighton Lakes Community Development District • Landmark at Doral Community Development District ■ Brooks of Bonita Springs Community Development District • Jurlington Creek Plantation Community Dev.District • Candler Hills East Community Development District • Lakewood Ranch 2 Community Development District • Capital Region Community Development District • Lakewood Ranch 3 Community Development District • Cedar Pointe Community Development District ' Lakewood Ranch 4 Community Development District • Championsgate Community Development District • Lakewood Ranch 5 Community Development District ▪ Chevel West Community Development District • Lakewood Ranch 6 Community Development District • City Place Community Development District • Legacy Springs Improvement District No. 1 • Coconut Cay Community Development District • Live Oak Community Development District ■ Colonial Country Club Community Development District • Main Street Community Development District • Cory Lakes Community Development District • Marshall Creek Community Development District ' Country Greens Community Development District • Meadow Pointe II Community Development District • Creekside Community Development District • Mediterra North Community Development District • Double Branch Community Development District • Mediterra South Community Development District • Dunes Community Development District • Mediterranea Community Development District • Durbin Crossing Community Development District ■ Midtown Miami Community Development District • East Bonita Beach Road Plantation Comm.Development District • Moody River Community Development District ■ East Homestead Community Development District • Monterra Community Development District • East Park Community Development District ■ Narcossee Community Development District • Enclave at Black Point Marina Community Development District • North Springs Improvement District ■ Falcon Trace Community Development District • Oakstead Community Development District • Fiddler's Creek Community Development District I • Old Palm Community Development District • Fiddler's Creek Community Development District 11 • Orchid Grove Community Development District ■ Fleming Island Plantation Comm.Dev.District • OTC Community Development District • Grand Haven Community Development District ■ Overoaks Community Development District • Griffin Lakes Community Development District • Palm Glades Community Development District • Habitat Community Development District • Parklands Lee Community Development District • Hamel Community Development District • Parklands West Community Development District ' Hammocks Community Development District • Parkway Center Community Development District • Harbour Lakes Estates Comm.Development District • Pine Air Lakes Community Development District • Harmony Community Development District • Pine Island Community Development District • Heritage Bay Community Development District • Pine Ridge Plantation Community Development District 36 ARBITRAGE SERVICES (Continued) • Portofino Cove Community Development District ■ Tuscany Reserve Community Development District • Portofino Isles Community Development District • University Place Community Development District • Portofino Landings Community Development District • Urban Orlando Community Development District • Portofino Shores Community Development District • Vasari Community Development District • Portofino Vista Community Development District • Verandah East Community Development District • Reunion East Community Development District • Verandah West Community Development District • Reunion West Community Development District • Verano Center Community Development District • Ridgewood Trails Community Development District • Villa Portofino East Community Development District • River Place on the St.Lucie Community Dev.District • Villa Vizcaya Community Development District • Rolling Hills Community Development District • Villages of Westport Comm.Development District • Sampson Creek Community Development District • Villasol Community Development District • South Dade Venture Community Development District • Vista Lakes Community Development District • South Village Community Development District • Vizcaya Community Development District • Spicewood Community Development District • Vizcaya in Kendall Community Development District • Split Pine Community Development District • Walnut Creek Community Development District • Stonegate Community Development District • Waterchase Community Development District • Stoneybrook Community Development District • Waterford Estates Community Development District • Stoneybrook West Community Development District • Waterston Community Development District • The Crossings at Fleming Island Comm.Dev.District • Wentworth Estates Community Development District • Tison's Landing Community Development District • Westchester Community Development District#1 • Treeline Preserve Community Development District • Woodlands Community Development District • Turnbull Creek Community Development District • Wynnfield Lakes Community Development District Grau provides value and services above and beyond the traditional auditor's "product" We look forward to providing Cedar Hammock Community Development District with our resources and experience to accomplish not only those minimum requirements set forth in your Request for Proposal, but to exceed those expectations! For even more information on Grau & Associates please visit us on www.graucpa.com. 37 From: Ralph Verrastro<ralph@bridging-solutions.com> Sent:Wednesday,October 24,2018 3:22 PM To:Faircloth,Justin<Justin.F aircloth@inframark.com> Cc: Rolando Corsa<rolando@bridging-solutions.com>;Gina Verrastro<gina@bridging-solutions.com> Subject: Re: CHCDD-RE:Golf Cart Bridge Replacements Justin, The following summarizes our telephone conversation: 1. The scope of services and fee in our proposal was based on designing new bridges on the existing alignments.You responded that bridges 4,5A and 5B should "possibly" built side by side.This approach would require extra design work on our part. In addition,we increase the likelihood that rock is encountered and the realignment of the cart paths could disturb tees and greens.We don't understand why you are considering this approach.Are you thinking that these golf holes would remain open while the new bridges are being built?Yes,the Board wants to allow for the possibility of leaving the course up during construction. Let's discuss.Yes please.As we discussed, we don't recommend this approach for many reasons. However, per your request, see the attached change order proposal for the additional design work involved with the design of new bridge alignments.As noted in our proposal, we need Banks Engineering to provide some additional survey and mapping to supplement the mapping they prepared for the wall replacements. Banks will invoice the CDD separately for this work.We also attached conceptual layouts for these 3 bridges.We want the golf course managers to decide approximately where they want the new bridges before we get into design. We selected the proposed locations to avoid damaging tees and greens.The cost of the bridges on these new alignments may increase the cost by over 50%due to the probability of encountering rock, bridge curvature, increased bridge lengths,cart path reconstruction, landscaping damage, utility relocation, potential contractor delays due to working while golfers are on the course,etc. 2. If the bulkhead walls will be replaced first,we should be provided with a set of the wall design drawings so we can understand how the bridges and the walls will connect.The existing bulkhead walls act as the abutment for brides 4,5A and 5B.The wall design is in process right now and we will gladly provide this information as soon as it is ready. Let's chat on this item, the Board would likely be open to any other option that would speed up the process. 3. What is the purpose of the 12 foot span in the middle of bridge SA?So that a barge could be floated through.We will plan on designing the bridges to be supported on independent abutments that will act as the replacement for the walls.The new bulkhead walls will need to be tied into the new bridge abutments and the old timber walls we be abandoned in place behind the new bridge abutments. 4. We will detail the wear deck boards full width.We usually specify 2X6s to minimize the potential for splitting and cracking.We have seen 1X6's used and that is what is the existing bridges now.The Board was just confused on this point.#7 referred to deck boards being solid sawn No.2 pressure treated Southern Yellow Pine so you would design the wear deck to be another 2"thick on top of the deck boards or would the wear deck stand in place of the deck boards?I assume it would be two layers?It was our intent to specify PT timber 3X1Os for the structural deck and specify 2X6 composite for the wear deck boards. If the Board prefers to use 1X6s for wear deck let us know.There is a higher potential for cracking of the wear 10/22/2018 Google Maps Go g e Maps B'Ic ge 4 k ►.. {f if ,: r- § Po _ "s,; s � �b , �' s z k 1 <l c � D is kkFF gra "'c <R4'0, 47, 1 :,, °day t': s y[ .>.i.k. -''"' i'T-,,, ' oogee' Imagery©2019 Google,Map data 02018 Google 20 ft https://www.google.com/maps!@26.1411122,-81.6879261,61 m/data=!3m1!1 e3?hl=en&authuser=1 1/1 10/22/2018 Google Maps Go de Maps 1 rolq. A tti:,.. . •i(...,,,-,',,,,,,,.:,..:11 ,‘,:i:: ' 111 4:::1 ' 4,...:::1 rid l F",' i. • �, y f� : } 44 9 mi h i a ��433 rw #t�` T'., 89 id ''''"*.4 4 NAF , � F Cc�btiam�rk ..,-.1. _ s�` .YY�� Lv cedarrHa m0c aivtl ',-9•gyp ',Google ;ftdtpliSZSDAID310. 1140. ,,, 'i t $ . Imagwy 22018 0oogle,Map data '2018 Google 50 ft 1/1 https://www.google.com/maps/@26.142333,-81.6875629,103m/data=!3m 1!1 e3?hl=en&authuser=l 10/22/2018 Google Mapsdao gle Maps C ■■■ pi % y 1,,,,,:tyzi . , :,..,,,.'•,,,.,, 4.,:: ‘, ,I.' ,6_,,..,1. ,:: ,,,,_,,,,, .t.:::,,,,I,:.;‘, t *so 114# ' - r _,,,, ,..,-,--; . --1., .1 I '.. i..-'::",,. ;; . it,Irt,'-'''''':'',"t‘ ,..-',,'..,,,, i.--' ri, . ,,. 1 1 tef:: l':::, ! • 1 .,I!: k, , e Google magery,02518 GOOgle,Map data 92018 Google 50 ft https://www.google.com/maps/8@i26.1433515,-81.6875422,148m/data=f 3m 1!1 e3?hl=en&a uthuser=1 1/1 Bridges&Bulkheads BASE PLAN The CDD will periodically review the timing, scope of work and financials required to maintain CH bridges and bulkheads and will revise this Base Plan accordingly. 2019 . Repair bulkheads on holes#4 and#5(Artistic Structures) . Bridge repairs-#7, #10, and#18 . Complete review of funding needs and proposed increase in non ad-valorem fees by Spring 2019. 2020 . New Vinyl wall bulkhead -#4 green . New Vinyl wall along CH Blvd. at#4 green . New Bridge-#4 2021 . New Vinyl wall bulkhead - #5 . New Vinyl wall along CH Blvd. at#5 tee . New Bridge-#5A and#5B at tee . Bridge repairs-#9 2022 . New Vinyl wall bulkhead- #16 2023 . New Vinyl wall bulkhead -#17 Note: Golf Course re-grassing scheduled for 2028. October 15, 2018 file: 10.15BASEPLAN CDD RESERVE PLAN Notes A. Annual inflation rate 2.5% -from May,2017"Funding Resrve Analysis for CH CDD" B. #4- 1080 sf x$46/sf x 15%conti.x 2.5%infla.=$59,000 C. #5A- 1230 sf x$46/sf x 15% cont.x 5%infla._$68,000 D. #5B-1250 sf x$46/sf x 15%cont.x 5% infla.=$69,000 E. Artistic Structures April,2018 bid for bridge repairs for ten-year additional life #7-2019$12,390 round to$12 #7-New 2028 700 sf x$46/sf x 25.9% infla. "'=$41 #9-Best bridge-delay 2 years to 2021 $99,120 x1.025 x 1.025=$104 #9- New in 2030 5600 sf x$46/sf x 25.9%infla.=$324 # 10-$21,240 round to$21 New 2028 1200 sf x$46/sf x 25.9% iinfla.=$69 # 18-$39,825 round to$40 New 2028 2200 sf x$46/sf x 25.9% infla._$127 FF. Repairs by Artistic#4$13,500+#5$11,355=$25 E #4-903 ft x$800/ft x 15%cont.x 2.5% infla.=$852 FFF. #4 Along road-235 ft.x$800/ft x 15%cont.x 2.5% infla.=$222 G. #5-985 ft x$800/ft x 15%cont.x 5%infla. =$952 H. #5 Along road-415 ft x$800/ft x 15%cont.x 5% infla._$401 I. #16-375 ft.x$800/ft x 15%cont.x 8% infla.=$373 J. #17-275 ft.x$800/ft. x 15%cont.x 10%infla.=$278 K. Guesstimate: Repair contingency 2 per year at$10,000 each for 4 years L. Pave Sawgrass to Maintenance Road $25 x 10% infla. =$28 M. Pave Buttonwood&CH Court-Banks Engr.$140 x 12.5% infla.=$158 N. Pave CH Boulevard-Banks Engr.$268;x 25.9% infla.=$335 0. May,2017 "Funding Reserve Analysis for CH CDD" P. As of September 30,2018 forecast by Mr.Faircloth: Fund balance is$688A and annual reserve contributions are$191.9. '"°' 9 years of 2.5 % inflation equals 25.9% file: ReservePlanNotes Table 1 file:ResorvesPlan CDD Reserve Plan Oct 15,2018 $000's (Thousands of Dollars) Notes g Iiseve Cate'sV A P019 MI 2421 2472 2923 2024 2925 2428 202Z 2/21I 21125 213.1 BRIDGES 1 #4-New w/bulkheads B 59 2 #5A-New w/bulkheads C 68 3 #513-New w/bulkheads D 69 4 #7-partial stringers E 12 41 5 #9-partial stringers E 104 324 6 #10-partial stringers E 21 69 7 #17-new in 2014 8 #18-partial stringers E 40 127 BULKHEADS 9A Repairs#4 and#5 FF 25 9B #4 F 852 9C *4 Tong road FFF 222 10 #5 G 952 11 #5-along road H 401 12 #16 I 373 13 #17 J 278 14 Temporary Repairs K 20 20 20 20 ROADS 15 Sawgrass-Blvd to Moist. L 28 16 Buttonwood 8 Ced.H Crt M 158 17 CH Blvd N 335 PIER 18 CH Circle new 2017 GUARD HOUSE 19 New Roof 0 27 20 Paint In 8 Out 0 5 21 Front Actuators O 13 22 Rear Actuators new 2019 0 12 MISCELLANEOUS 23 End Balance-2018 688 Capital Spending 118 1166 1614 393 311 158 0 0 0 599 12 324 Annual Reserve Income P 192 192 102 192 192 192 192 192 192 192 192 192 Net Balance-ANNUAL 762 -974 -1422 -201 -119 34 192 192 192 -407 180 -132 NET Balance-CUM. 762 -212 -1634 -1835 -1954 -1920 -1728 -1536 -1344 -1751 1 Proposal to Put Triploid Grass Carp in Four Ponds Mr.Todd Legan, Superintendent, met with Eric Mannisto of Superior Waterways on October 27. After reviewing our ponds and vegitation, Mr. Mannisto believes CH could benefit from adding triploid Carp in some of its ponds. A four pond project with 10 fish per acre was suggested as an intial step. Background information on grass carp is attached. Proposal: Add carp to lakes at hole#5, the Driving range, hole#10 lake and the Island Cedar Hammock Circle lake. CH has about 74 total acres of ponds and directionally,these 4 ponds represent about 35 acres. Grates will have to be installed at every inlet/outlet for each lake to control where the carp are located. Some maintenance work is expected to keep these grates free flowing. The 350 fish would be shipped to CH in a bulk tank truck and put into our ponds at a rate of 10 fish/acre. Superior Waterways proposes to handle the entire project including the Application for a Carp Permit with the Florida Fish and Wildlife Conservation Commission and constructing and installing inlet pipe grates. Costs: We only have directional costs at the time this is being written. If the CDD Board wishes to proceed based on directional costs we can request quotes and implement the project when water levels fall and installation access to the inlet pipes is not under water. Fish: 350 @$30 each delivered - $10,500 Eight grates(assumption -to be confirmed)©$1000 each -$8,000 Contingency$1,500 Total $20,000 . `x +z,, a xks,� , �'fi"'s�,rr ,, %�r°Z' ,,� 4`°��-''""" -**?, ,- -''S '- ,y e-S.-_-a.-""',,*'a' ;'1:--`r> , s3 9c f fix s 6>2:4,-, .k.`x":,:,-".:-!-1-, ,-":- - z e {,,yl ' -1191-1, {',m ' .' sok z fib+, l '_ ry P i P :',',-'''' 'x^ �"4F it i�" _:' �5�`�'i -1,-- , #i'+e.:_',- 1 m \ 1 ` � e. z � ` ° � sb�wtl'a w`r��� *� C'�a � ��wk gf �' 4 ',-.. � .,...-,.z,-,,,.,, �a �^' ,a . ;x '' m - '.d V.1 s ' " 3 r ase s., ;y �t ��ff z , a ' � ''"" to County Fate A� t , . .. -'- ,'� . s:-;`,, s.,.Ps o "`.,"'. P : ,» ti L, ,�i-ass Czzr' -- /e F;c�ls;g;cal Events Art,Garden& Control to Manage Pond Farm Family Weeds Festival- by Judy Biss I May 18, 2018 Best Management Practices Octo'rer 6 (i3MPs), Invasive Species, Natural Resources, Pest Management, Sunbelt Ag Pond Management,Weeds,Wildlife Expo- October 16- lit- 18 Hops;gni Aquaponics Workshops- =tl�`- f*si'f{*;**;-*v#iais Novel ker1 G� ges x (r/*•1 i tt1Yi � ��a &2 2 i~ Alabama , r 4: Forestry Field � Day- ' November 2 Adult grass carp,Ctenopharyngsdon idella Val.Credit:Jeffrey FSA offices E.Hill,University of Florida Accepting WHIZ' Applications Florida has hundreds of aquatic plant species,and they are an through often overlooked feature of Florida's landscape. Overlooked November 16 that is, until the growth of non-native interferes with use of our waters. Some (even aquaticsome plantnative)speciesspecies Suwannee can become problemawwhrowth Valley interferes with fishing,flood ticin controlFlorida ,aters navigationen, recreatheirgtion, Watermelon Institute- livestock watering,or irrigation. For these reasons, being November 29 knowledgeable about properly managing aquatic plants is Farm sill important to the many uses of Florida's waters,whether it be a Seed Cotton state managed public waterbody,or your own backyard farm, Program- pond. Deadline Any pest,whether plant,animal, or insect, is best managed using December 7 "IPM"or Integrated Pest Management. IPM involves using a variety of available"management tools"to control pests in an Pan Ag economically and environmentally sound manner. As in any IPM Articles by effort,the first thing to do is identify what is causing the Topic problem. Next,define what your management goals are. Then, Educational research what tools are available for you to manage the Training problem. And finally, devise and implement your management Field Crops plan. Forage& In this article,we will look at one of the"IPM tools"used to Pasture manage aquatic plants-the grass carp(Ctenopharyngodon idella Forestry Val.). The use of grass carp to manage problematic levels of Generalaquatic plants falls under the general management term of Agriculture "biological control." Biological control essentially uses one living organism to control another living organism. Grass carp have Horticulture become one of the most widely recognized examples of Livestock biological control. Natural The Grass Carp Resources As the name implies, the grass carp is an herbivorous fish that Pest Management eats plants. It is native to eastern Russia and China, living in large muddy rivers and associated lakes,and is actually one of Weather the largest members of the minnow family. According to the Wildlife Flo ida Fish and "il lie Conservation C•mmis ion,the Jokes largest triploid grass carp taken in Florida was 15 years old,56" long and weighed 75 pounds! The grass carp has been Feature introduced into more than 50 countries and is used as a food Video item in many places around the world. They are used in nearly all states of the USA to manage aquatic plants. Proiluctio n Info Introduction into the United States Links "The grass carp was considered for introduction into the U.S. Beef Cattle primrrily because of its Wont-eating diet,which was thought to hove Beekeeping great potential for the control of aquatic weeds. in 1963 the U.S. Field&RowBureau of Sport Fisheries and Wildlife Fish Farming Experiment Crops Station,Stuttgart,Arkansas, in cooperation with Auburn University, imported grass carp for experimental purposes;in 1970, this fish Fish Ponds was introduced into Florida primarily for researchers to study its General Ag ability to control ril ."(',= * 2 Info ds Goats& to i•a'. "Early release of diploid fish led to reproductive Sheep populations in several US drainage systems, including the Mississip,*i River and major tributaries"; Horses e o.► o o .tea Pasture& * . ; r F. * i Forages Development of the Sterile Triploid Poultry According to the OF/IFAS publication, r s +, he hate Tree Fruit Amur: Ct ;o.ha :010 Ise I, ieran V I c'e s and Nut ( ino _ . in' ae:Squ io r`' e..,"Use.f the fish Crops was limited from 1970 until 1984 due to tight regulrtions Vegetable surrounding concerns of escape and reproduction, and the potential Production impacts that colonization of the fish could have on native flora and fauna. These concerns led to research that developed a non- reproductive fish,which was equally effective in controlling hydrilla." This non-reproductive fish is known as the triploid grass carp. Through a process of subjecting fertilized grass carp eggs to heat,cold,or pressure,the resulting fish have an extra set of chromosomes rendering the fish sterile. Triploid carp have the same herbivorous characteristics as the normal diploid carp,but they are unable to spawn and reproduce.Their inability to reproduce is what makes them a viable tool to manage aquatic plants,and that is because their numbers and feeding pressure can be controlled,they cannot overpopulate a waterbody, nor if they escape,will they overpopulate un-managed areas. e a yr' `-- :„ 1 ,, 7 x,r"•-y, m:71, a ”,,,,.-T4,.7,,,..-,7:1: ,, —.A"" -cc:- ; . . --: -,,,ef:tvi.vA,,,A., e f fY Sy. • ''''-',.-.1.4,1-,--.....,-, $ f.. ......!:-..\,'::,,,:-.,-",- �;" Y y4 k l a ty P �3 R ,Ja qty} _ a ' i f4V „s,. The growth of invasive aquatic plant species can interfere. with the many uses of Florida's waters.This is invasive hydrilla mxed with water lilies in a Florida lake.Phyto by Judy Biss What kinds of aquatic plants do they eat? The grass carp:razes on many types of aquatic plants, but it sloes have its preferences. Its most preferred aquatics plants are hydrilla,chars(musk grass), pondweed,southern naiad,andir�zilian elodea. Its least favorite aquatic plants are species such as water lily,sedges,cattails,and filamentous algae. It will, however,graze on many types of plants,even shoreline or overhanging vegetation in the absence of its preferred foods. Another reason the grass carp is an effective plant management tool is because it eats many times its body weight in plant material. As stated in rass Car the hite A ur: Cte opho ;n opo id: Ila Cuvier n• al nc'ennes ( r is 'da: •, i•• ),"every 1 lb. increase in fish weight requires 5-6 lbs.of dry hydrilla(Sutton et al.2012),which—considering hydrilla is 95%water—is a great deal of live plant material:' Use of Grass Carp as a Biological Control Integrating the use of grass carp in aquatic plant management Flans is usually cost effective. In many cases involving the use of grass carp,overabundant aquatic weed infestations are first treated with an aquatic herbicide to reduce biomass. The carp are then stocked to control regrowth and to extend the time Between herbicide treatments. This can be up to 5 or more years,depending on the situation. One factor in long term control is the survival of the stocked grass carp. They are not without predators as largemouth bass,otters,birds,etc.readily prey on small grass carp. Stocked fish should be at least 12 inches long to help avoid predation and provide plant control. Other considerations to factor into your management plans are the long term,yet non-specific,control that grass carp can provide. If not stocked in the correct manner,they may end up eating aquatic plants that you wish to maintain. Also,if they eat all the aquatic plants,your once clear water may become darninated by algae instead. How can I get grass carp for my lake or pond? The Florida Fish and Wildlife Conservation Commission(FWC) administers the Grass Carp program for Florida. A permit is required before you can purchase carp,and only the sterile triploid carp are permitted for use in Florida. The FWC can answer many questions about the use of grass carp and if this aquatic plant management"tool"is the right one for you to use in your particular situation. In north Florida,the regional FWC office is located at • 1 i, 232 FL 3_ t P . :5 Additional information taken from the FWC Triploid Grass Carp Permit Website: What do I need to know about triploid gross carp? Cost:Triploid grass carp cost between$5 and $15 each and are usually stocked at three to ten fish per acre, resulting in costs as low as$15 per acre. In comparison,herbicides cost between $100 and$500 per acre and mechanical control may cost more than twice that. Time:Grass carp usually take six months to a year to be effective in reducing problem vegetation,although they provide much longer term control than other methods,often up to five years before restocking is necessary.When used in conjunction with an initial herbicide treatment,control of problem vegetation can be achieved quickly,and fewer carp are required to maintain the desired level of vegetation. Overstocking:Once stocked in a lake or pond,carp are very difficult to remove. If overstocking occurs,it may be ten years or more before the vegetation community recovers.Even after carp are removed,other herbivores such as turtles may prevent the regrowth of vegetation. Water Clarity:Aquatic plants remove nutrients in the water. When plants re removed,nutrients may then be utilized by phytoplankton,turning the water green.Clarity may be improved by reducing or eliminating sources of nutrients into the lake such as road runoff and lawn fertilizer. Inflows/lutflows: It is in the best interest of people stocking carp to keep them in the desired lake or pond. It is also a required condition of the permit.Any inflows or outflows through which carp could escape into other waters require barriers to prevent fish from escaping into waters not permitted. For more information on this topic, please see the following resources used for this article: Aquatic and Wetland Plants in Florida Plant Management in Florida Waters Grass Carp,the White Amur: Ctenopharyngodon idella Cuvier and Valenciennes(Actinopterygii: Cyprinidae:Squaliobarbinae), Grass Carp:A Fish for Biological Management of Hydrilla and Other Aquatic Weeds in Florida). Chinese Grass Carp FWC Triploid Grass Carp Permit UF/IFAS Center for Aquatic and Invasive Plants- Aquatic Plant Control Methods Proposal for Plantings on Lake Banks Irrigation (installed by Sub-Contractor) • Install 560 linear feet of irrigation on homeowner side of lake, hole#6 • Trench 200 feet of wire to satellite controller to operate valve • Install 600 linear feet of irrigation to the golf course side of lake Cost: $8015.00 Irrigation (installed by Cedar Hammock staff) Homeowner Side • Install 28 sticks, 2 inch pipe, 22 rotors, 2 inch scrubber valve, signal and common wire, Miscellaneous fittings and glue,Trencher Rental • Labor (3 men) Golf Course Side • 30 sticks 2 inch pipe, 24 rotors, 2 inch scrubber valve, miscellaneous fittings • Labor(3 men) Cost $7240 Plantings Location Lake 6B 3000 Littoral Plants (species tbd) Lake 6B 75 Floating Water Lilies Cost $3187.50 i ti, I( SUPE.It.II1k WATIEItWAY ( \ SFRVIC.>�s,1NC,. =4_. 'ass ',.,.°z' -.. '5. , `.+ " w'F.' m cr, n...�... , . Fragrant water lily '�'Pj 4 d O,may �I'',.t.+" ,fi p 3+1s .� , {i ltdt,;3 1 ^� �` c j 3 Rk{J p s a', fn `114 t ,ntis 2. :;gam Ai,! „ e3 i5P by 'La S .n t a l " af,� i s4Alf;t a '[ # io `a . Spikerush Arrowhead 6701 Garden Rd,Suite 1• Riviera Beach FL 33404•877-966-9333•(561)644-0248 Office=(561)844-9629 Fax •Port Charlotte FL• (561)662-1892 Office•(561)844-9629 Fax t, SUPERIOR WATERd9'AY r SERVICES,MC. �,_ �;,.,. ay .. ` � 'q"a'�` ; �`"r.;; wpb�.� _ a Ya - !**-?PilL.Ilit .4.,..,7;:,,,,v-::j ' r,., — '44 - ' •.., ••..,' ." ' - -14 .tit'74 ' ' "1I 7 4, j ' ' A) — tA i Itit cf - ''(1, '''A., 4'1144. .'/- ,tzw!..'": ,,,_;,., ' . ,fiv„,..., , - ,,,.. 4;4. , 4 S•'',.1 ,./ r '''•• — ' t /11;0; ax E; • li • OU' Pickerelweed 6701 Garden Rd,Suite 1 • Riviera Beach • 56ffice=(561)644-9629 Fax Port Charlotte FLFL• (561)662-189233404•877-966-9333 ( 1)844 0248 O Office•(561)844-9629 Fax z h` sufl:RI 0 R WAT AVM( SERVICE AGREEMENT I AERATION EQUIPMENT Cedar Hammock 9615 Collier Blvd. Naples, FL 34114 DATE: TERMS: PRICES QUOTED ARE F.O.B. DELIVERY: 11-02-2018 0%Down Installed TBD LOCATION QUANTITY DESCRIPTION AMOUNT Lake 11 (7 acres) 70 Triploid grass carp Lake 1 (9 acres) 90 Lake 5(19 acres) 190 Lake 3 (3 acres) 30 Total Carp 380 @$9.75/fish $3,705.00 THIS OFFER IS GOOD FOR THIRTY(30)DAYS FROM DATE OF QUOTATION. SUPERIOR WATERWAY SERVICES, INC. CUSTOMER ACCEPTANCE-The above prices, specifications and conditions are satisfactory and are hereby accepted.AiN By: By: l' "^'" Date: C-44 It - lz - .z© IS 6701 Garden Rd,Suite 1• Riviera Beach FL 33404•877-966-9333•(561)844-0248 Office•(561)844-9629 Fax •Port Charlotte FL• (561)662-1892 Office•(561)844-9629 Fax From: Ralph Verrastro <ralph(c�brideinq-solutions.com> Sent: Wednesday, October 24, 2018 3:22 PM To: Faircloth, Justin <Justin.Faircloth(a�inframark.com> Cc: Rolando Corsa <rolando(a�bridginq-solutions.com>; Gina Verrastro <gina@bridginq-solutions.com> Subject: Re: CHCDD - RE: Golf Cart Bridge Replacements Justin, The following summarizes our telephone conversation: 1. The scope of services and fee in our proposal was based on designing new bridges on the existing alignments. You responded that bridges 4, 5A and 5B should "possibly" built side by side. This approach would require extra design work on our part. In addition, we increase the likelihood that rock is encountered and the realignment of the cart paths could disturb tees and greens. We don't understand why you are considering this approach.Are you thinking that these golf holes would remain open while the new bridges are being built? Yes, the Board wants to allow for the possibility of leaving the course up during construction. Let's discuss. Yes please. As we discussed, we don't recommend this approach for many reasons. However, per your request, see the attached change order proposal for the additional design work involved with the design of new bridge alignments. As noted in our proposal, we need Banks Engineering to provide some additional survey and mapping to supplement the mapping they prepared for the wall replacements. Banks will invoice the CDD separately for this work. We also attached conceptual layouts for these 3 bridges. We want the golf course managers to decide approximately where they want the new bridges before we get into design. We selected the proposed locations to avoid damaging tees and greens. The cost of the bridges on these new alignments may increase the cost by over 50% due to the probability of encountering rock, bridge curvature, increased bridge lengths, cart path reconstruction, landscaping damage, utility relocation, potential contractor delays due to working while golfers are on the course, etc. 2. If the bulkhead walls will be replaced first, we should be provided with a set of the wall design drawings so we can understand how the bridges and the walls will connect. The existing bulkhead walls act as the abutment for brides 4, 5A and 5B. The wall design is in process right now and we will gladly provide this information as soon as it is ready. Let's chat on this item, the Board would likely be open to any other option that would speed up the process. 3. What is the purpose of the 12 foot span in the middle of bridge 5A? So that a barge could be floated through. We will plan on designing the bridges to be supported on independent abutments that will act as the replacement for the walls. The new bulkhead walls will need to be tied into the new bridge abutments and the old timber walls we be abandoned in place behind the new bridge abutments. 4. We will detail the wear deck boards full width. We usually specify 2X6s to minimize the potential for splitting and cracking. We have seen 1X6's used and that is what is the existing bridges now. The Board was just confused on this point. #7 referred to deck boards being solid sawn No.2 pressure treated Southern Yellow Pine so you would design the wear deck to be another 2" thick on top of the deck boards or would the wear deck stand in place of the deck boards? I assume it would be two layers? It was our intent to specify PT timber 3X10s for the structural deck and specify 2X6 composite for the wear deck boards. if the Board prefers to use 1X6s for wear deck let us know. There is a higher potential for cracking of the wear deck when it is thinner. However, it appears the existing 1X6s are holding up. We are OK to use either one. 5. The treatment for timber piles is typically 0.80 PCF for golf cart bridges. That is the recommended minimum treatment level for fresh water. In marine environments, 1.25 PCF or even 2.50 PCF is used. We could make it 1.25 if you want to. We want to follow your recommendations, providing higher ratings as alternatives would be good for the Board to see as well unless you do not recommend it or believe it to be unnecessary. We will request an add alternative price from the contractor during bidding to provide a retention treatment level of 1.25 for the Boards review. The base bid will be for 0.80 and the add alternative will be for 1.25. 6. We are not sure what you mean by leave the utilities hanging. They will be in the way during demolition. An irrigation contractor will be utilized to complete this work. Temporary utilities will need to be installed during the construction, but the Board does not want to place them underground as the Superintendent is concerned about repairing breaks if this were the case. OK - this issue will need to coordinated between with the contractor and the golf course managers. As we discussed, if the pipes will be carried on the bridges, the most cost effective approach is to install the pipes between the stringers before the deck is installed. Ralph Verrastro, PE Principal A BRIDGING ler SOLUTIONS Bridging Solutions, LLC 15863 Secoya Reserve Circle Naples, FL 34110 Phone: 239-216-1370 ralphAbriddinq-solutions.com www.bridginq-solutions.com 000 Page Nunjri of 1 A - '� 4 t - tr+ Inc . 8415 SW Riverside Drive,Arcadia, arida 34269 I(863)494-2426/Fax(863)494-27071 articticstructures(a,msn.com PROPOSAL SUBMITTED TO: JOB DESCRIPTION: Cedar Hammock CDD Cedar Hammock, Bulkhead Repairs Attention Of: Justin Faircloth 8660 Cedar Hammock Blvd Inframark Naples, Fl 34112 5911 Country Lakes Road Fort Myers, FL 33905 Office: 239.245.7118 ext. 306 5.07-2018 Cell: 239.785.0675 We hereby submit specifications and pricing for all labor,equipment and materials to complete the following: 1.)40 LF of Wall Repair on#5 Green: • Removal of existing wall verticals and horizontal whalers. • Return existing pilings to plumb position. • Installation of new 2"x 8"RS,.60 CCA verticals. • Installation of new 3"x 8"RS,.60 CCA horizontal whalers • Installation of new 5/8 x 12'HDG tie rods. • Installation of new 8"x 6',2.50 CCA piling deadman. Cost of Wall Repair $13,500.00 2.)35 LF of Wall Repair on#4 Green: • Removal of existing wall verticals and horizontal whalers. • Return existing pilings to plumb position. • Installation of new 2"x 8"RS,.60 CCA verticals. • Installation of new 3"x 8"RS,.60 CCA horizontal whalers • Installation of new 5/8 x 12'HDG tie rods. • Installation of new 8"x 6',2.50 CCA piling deadman. Cost of Wall Repair $11,355.00 3.)Disposal Rates • Disposal shall be charged at actual cost plus 10%.Artistic Structures shall provide owner with all disposal receipts. • Rate-20 Yard Roll-Off,S 402.25 Delivery,2-Ton Cap,$60.00 per each addition ton Notes: 1) Start dates shall be tentative to current workload at receipt of signed contracts. 2) Price does not include permitting. 3) Price based upon one mobilization.Stop of work resulting in additional mobilizations will result in additional cost. 4) Price does not include removal or replacement of existing irrigation lines and or utilities.All private utilities shall be located by owner. 5) Price does not include removal or replacement of any type of existing landscaping. 6) Price does not include finish grading or disturbed areas. 7) Price does not include additional fill if needed. 8) Price does not include replacement of cart path that will removed to construct the above. 9) Materials deposit due upon delivery. We hereby propose to furnish labor and materials-complete in accordance with the above specification,for the sum of:Based on actual field measurements Dollars($ )with payment to be made as follows:Monthly draw based on percentage of completion 30%deposit upon mobilization All material is guaranteed to be as specified.All work to be completed in a workmanlike manner according to standard practices.Any alteration or deviation from above specifications involving extra costs,will be executed only upon written orders,and will become extra charge over and above the estimate.All agreements contingent upon strikes,accidents or delays beyond our control.This proposal subject to acceptance within 30 days and is void thereafter at the option of the undersigned.Owners to carry fire,wind,and other necessary insurance.Our workers are covered by workers'compensation insurance. Authorized Signature: Artistic Structures Inc. ACCEPTANCE OF PROPOSAL: The above process,specifications and conditions are hereby accepted.You are authorized to do the work as specified.Payment shall be made as outlined above. Signature: Date: Page Number 78 Page Number 72 From: Ralph Verrastrormailto:ralphabridginq-solutions.coml Sent:Saturday,April 21,2018 12:23 PM To: Faircloth,Justin<Justin.Faircloth(a.inframark.com> Cc: Rolando Corsa<rolando(a bridginq-solutions.com>;Gina Verrastro<ginaabridqinu-solutions.com> Subject:Cedar Hammock Golf Cart Bridge Repairs Justin, We have attached the 3 bids we received with totals for various scenarios and offer the following comments: 1. Artistic Structures is the low bidder if the full replacement of the stringers was desired with the replacement of the wear deck at$421,721. 2. JTM is a close 2nd at$439,525. 3. AUE is the highest at$539,609. 4. If the partial stringer replacement and no wear deck option is selected with the wear deck JTM is slightly lower that Artistic.JTM is at$233,905 and Artistic is at$255,597. 5. Artistic prices for all of the add alternates are the lowest. 6. Both Artistic and JTM suggest they need 13 weeks to do the full project which over 2 times the proposed closure window of time. 7. We may want to consider awarding half of the work each to JTM and Artistic and have them work at the same time and it may be possible to get all the work done in the proposed 6 week time frame. 8. The per square foot costs from Artistic and JTM for the full replacement repair are in the$31 PSF range.At Quail West they paid$46 PSF for the full replacement of their bridges including the piles and abutments for 10 ton bridges. 9. Assuming$46 PSF the cost to completely replace these bridges would be: 13,760 SF X$46=- $632,960 46=$632,960 or$211,000 more for bridges with a 30 year life compared to$421,721 for a 10 year life. The cost per year comparison would be$42k per year for repairs versus$21 k per year for full replacement. 10. Full replacement next year may be prudent if the Board is really going to replace the bridges in 10 years. 11. To keep the repair cost to a minimum we could consider the partial stringer approach and no wear deck for the next 10 years which cuts the cost almost in half which yields an annual cost for the next 10 years at$23.4k which is only slightly above the full replacement annual cost.The approximate SF cost for this repair approach is$17 PSF. Let me know when you are available to discuss the bids. Ralph Verrastro,PE Principal BRIDGING ligr SOLUTIONS Bridging Solutions,LLC 15863 Secoya Reserve Circle Naples,FL 34110 Phone:239-216-1370 ralph n(n�bridging-solutions.com www.bridqing-solutions.com 0 0 0 u Page Number 73 BRIDGING Secoya Reserve Circle,Naples,FL 34110 Mr SOLUTIONS Tel.239-216-1370 www.bridging-solutions.com BID PROPOSAL FORM Proposal Due Date: April 20,2018 at 10:00 AM Bridge No. Demolition& New Decking Add Alternate Add Alternate Disposal of Deck and Curbs for New for New Wear &Curbs Stringers Decking 4 $ 3,'780. DD $ 15, 3(0.00 $ 7+1,152.°° $ 'j1 .40 5A $ LiiSCI6°O $1l1106-00 $ 81t-ieroo $ etpiaoo 5B $ 1--f, 395. oo $ Irl t'1SO.o0 $ 0 0j5 Se1750.00 $ $ 211450.°0 q.61140.00 $L{+03b.° o $g,c E .Go 9 $ I a,(00.ao $ 7g1520.°D _$3b,c O p° $3a,Zoo.c 10 $ �f 1200.oo $._!rl l 04 0.00 $ Sl Zea 00 $ e l got).0 17 NA NA NA $ 3 1 2C.cel 18 115. $ 3l,a5o.00 SI515Z5.UD 'IsI150.° Bid Alternates—Each Basis Price to Remove and Replace One(1) Stringer $ l u S. 00 Price to Remove and Replace Both Cap Boards(including bolts) $ '3(00. 00 If the proposed 6 week schedule is not enough time,please provide the additional number of days that may be required to compete the work.SE. Al-1W £f D TIME UNE— OP Submitted By: efis ?C 6-recce u� Iki�ature: Il�ii�s.ZE (Company Name) � F Date: 1/i 4Ot Name(Printed)770405 P f1C .Tr Title: P/, l DEN-7— We design bridges to fit your site and budget. Page Number 74 BRIDGING 15863 Secoya Reserve Circle,Naples,FL 34110 ger SOLUTIONS Tel.239-216-1370 www.bridging-solutions.com BID PROPOSAL FORM Proposal Due Date: April 20,2018 at 10:00 AM Bridge No. Demolition& New Decking Add Alternate Add Alternate Disposal of Deck and Curbs for New for New Wear &Curbs Stringers Decking 4 $ 52.386% $ 1e64/06' $ /d )75 °= $ Ciz88'' 5A $ 59bdp $ Z) 2zq'6' $ i 2,0125°" $W 57e°' 5B $ 6,0103 cg-' $ 2. 1575°� $ l 2,,oz.5°' $ )b 1)50 - ) 7 $ 3395�� $ 12, 0 BZ°' $ �1 o0 as $ 6023)0_- 9 bZa°SA $ 2,7)0 $ 9b,5L,5 °' $52rt Doa' $ 'le, 1bbO 10 $ S13zO al" $ Z0 0 $ /1�,' .80,a: $ ob 10, 321) ? 17 NA _ NA NA ,,.._ $ 3 870°' 18 $ ,b,gf3 °= $ 38,835°' $a t)27S`' $ 19,35b Bid Alternates—Each Basis Price to Remove and Replace One(1)Stringer $ )%5 °G Price to Remove and Replace Both Cap Boards (including bolts) $ 320 ab If the proposed 6 week schedule is not enough time,please provide the additional number of days that may be required to compete the work. Submitted By: A. L,\ . Signature: �.>��. w (Company Name) Date: 19" l S Name(Printed): C'�I'7(q.--Cf1:74Q__-- . Title: Pit -E' We design bridges to fit your site and budget. Page Number 75 BRIDGING 15863 Secoya Reserve Circle,Naples,FL 34110 ler SOLUTIONS Tel.239-216-1370 www.bridging-solutions.com BID PROPOSAL,FORM Proposal Due Date: April 20,2018 at 10:00 AM Bridge No. Demolition& New Decking Add Alternate i Add Alternate Disposal of Deck and Curbs for New for New Wear &Curbs Stringers Decking 4 $ $ $3,780.00 12,960.00 9,720.00 $ 8,640.00 5A $ 4,305.00 $ 14,760.00 $ 11,070.00 $ 9,840.00 5B $ 4,375.00 $ 15,000.00 $ 11,250.00 8 10,000.00 7 $ 2,450.00 $ 8,400.00 $ 6,300.00 $ 5,600.00 9 $ $19,600.00 67,200.00 $ 50,400.00 $ 44,800.00 10 $ $ $4,200.00 14,400.00 10,800.00 $ 9,600.00 17 NA NA NA $ 3,600.00 18 $ 7,875.00 $ 27,000.00 $ 23,600.00 $ 18,000.00 Bid Alternates—Each Basis Price to Remove and Replace One(1) Stringer $ 200.00 Price to Remove and Replace Both Cap Boards(including bolts) $ 400.00 If the proposed 6 week schedule is not enough time,please provide the additional number of days that may be required to compete the work. 10 days/All Stringers Replaced-4 weeks/Allow 3 weeks wear deck Submitted By: JTM Bridge Signature: 7-c� 14.ead4.& (Company Name) Date: 4/06/18 Name(Printed): Michael Russell Title: President We design bridges to fit your site and budget. New IQ,LLC Estimate 28210 01d US 41 Suite 305 Date Estimate# Bonita Springs,Fl. 34135 239 919-5654 10/30/2018 1 4589 Name/Address I Cedar Hammock-CDD C/O:Justin Faircloth 5911 Country Lakes Drive Fort Myers,FL 33905 Terms P.O # Good for 30 trays Description Qty Cost Total Customer Request: Please provide an estimate to replace the existing Back Gate DVR"analog"camera system,cameras and the existing Post and Concrete Pad,as we would like a new and cleaner looking installation. We would like to use IP Mega-Pixel(MP)cameras,so we can"drill"into the video to retrieve more detail when an incident occurs.We would like to have License Plate Capture(LPC)Cameras on the Visitor Entry and Exit Lanes,an Overall(OA)View Camera for both the Entry and Exit Gates and one covering the Barcode Reader and incoming traffic.We would also like to view the Live and Recorded video from the Main Guard House via our existing Comcast Internet. Scope of Work: We will first remove and discard the existing analog DVR,Cameras,Post,Concrete Pad and unused enclosures. We will then furnish and install a 4"x4"x12'Enclosure Post.We will furnish and install an 18"x16"lockable environmental enclosure for the equipment.We will then furnish and install an Avigilon 4CH ES HD Network Video Recorder with 4 PoE Ports and 2TB of video storage,and a Battery Backup.We will furnish and install (1)3MP 3-9mm DaylNight Bullet LPC Camera for the OA Views of both Entry and Exit Swing Gates and(2) 3MP 9-22mm Day/Night Bullet LPC Cameras;one for the Entry lane and one for the Exit Lane.We will install (I)3MP 3-9mm Day/Night Bullet Camera covering the Barcode Reader and oncoming traffic in the Entry Lane. All Cameras will be mounted to the new 4"x4"x12'aluminum post(powder coat Black)and configured to work over the existing Comcast Internet to view both the Live and Recorded video from the Client PC in the Main Guard House. For the Main Guard House PC,we will furnish and install a Hewlett Packard business class PC with 23"color monitor.We will then run a CATS cable from the PC to the existing Guard House network or Internet connection. Please Note: We will assume to use the existing 120Vac electrical for the equipment. If not,additional expenses will apply. Internet Service with a"minimum"of 5MB upload speeds is required for remote viewing of the live and recorded video.Internet services by others,(Comcast). Warranty Information: Avigilon NVR,Cameras and Encoders Carry a 3 Year Manufacturers Limited Warranty. APC UPS Battery Backups Carry a 3 Year Manufacturers Limited Warranty. Ilewlett Packard PC's and Server's Carry a 3 Year Manufacturers Limited Warranty. All other parts,labor and installation,are warranted by New IQ for a period of 1 Year from installation date. Subtotal Sales Tax (6.0%) Customer Signature Total Page 1 New IQ,LLC Estimate NEW p° 28210 Old US 41 Suite 305 Date Estimate# Bonita Springs,Fl. 34135 239 919-5654 10/30/2018 4589 Name/Address Cedar Hammock-CDD C/O:Justin Faircloth 5911 Country Lakes Drive Fort Myers,FL 33905 Terms P.O.# Good for 30 Days Description Qty Cost Total Back Gate Camera System Equipment:***Total Cost=$9,810.00 Plus Tax*** ACC ES HD Network Video Recorder,4 PoE Ports,2TB Storage I 1,650.00 1,650.00T APC BACKUPS RS 1500VA,Tower I 275.00 275.00T 3.0MP WDR,L.Catcher,Day/Night,Bullet,9-22mm,IR,Video Analytics ***Entry&Exit Lanes LPC*** 2 975.00 1,950.00T 3.OMP WDR,L.Catcher,Day/Night,Bullet,3-9mm,IR,Video Analytics ***OA&Barcode Reader Views*** 2 925.00 1,850.00T PoE Injector,Gigabit,with Power Cord 1 75.00 75.00T 10'CAT6 Patch Cable,Blue***NVR to(4)Cameras on Post&(1)to Comcast Router/Cable Modem*** 5 15.00 75.00T 4"x4"x12'Aluminum Mounting Post,12'OA Length,Powder Coat (Black),with LG Enclosure Mounting Plate 1 475.00 475.00T 20"1-1x16"W,2"Center Hole at 5'(For 18"x16"Enclosure) I8"W x 16"H x 10"D Non-Metallic Outdoor Enclosure,Duplex 115V,Fan and Thermostat (No Back Plate) 1 495.00 495.00T Back Plate for thel8"W x 16"H x 10"D Non-Metallic Outdoor Enclosure I 65.00 65.00T Conduit,Couplers,Sweeps,J-Boxes and Concrete for the new Post 1 150.00 150.001 Installation Services-Install,Setup,and Configure all above items 1 2,750.00 2,750.00T PC and Monitor Equipment for the Main Guard House:***Total Cost=$1,905.00 Plus Tax*** HP ProDesk 800 G3 Micro-Tower,Core i7,7700 3.6 GHz,8GB Ram,1TB HDD,DVD,Intel HD Graphics, 1 1,275.00 1,275.00T Windows 10 Pro 64-bit 23"LED,1920x1080 FullIID,IIDMI&VGA-Black 1 195.00 195.00T CATS Cable Run-PVC(Standard)-Includes Jack and Terminations***To connect to Internet*** 1 150.00 150.00T Installation Services-Install,Setup,and Configure all above items at Main Guard House 1 285.00 285.00T Excluded: Any electrical outlets or extensions needed(not specified above) Non-standard cable runs,i.e.Runs requiring concrete boring(not specified above) Any required conduit,raceways,or underground locations(not specified above) Any Directional Boring or Jetting under roadway(if needed or required) Paver removal and reinstallation will be done by others Any equipment,devices,accessories,wiring,etc.not listed above Permits(if required) Please sign,date,and return this copy to Service@new-iq.com. Subtotal $11,715.00 50%of total is required to order parts and materials. Final 50%is due upon completion of job. Sales Tax (6.0%) $702.90 Total $12,417.90 Customer Signature Page 2 6INFRAMARK INFRASTRUCTURE MANAGEMENT SERVICES Cedar Hammock CDD October 17, 2018 — Field Management Report www.inframarkims.com Inspected by:Brandon Romine 1. Lake Management The water levels in the lakes remain elevated currently due to the summer rains received. Overall,the lakes looked good with minimal algae and weed issues. Additional lake maintenance information is found below;all lake issues are low density unless otherwise noted. a. Aeration: No issues observed. b. Fountains: No issues observed. See picture of the fountain on lake 2 below. 3 .w , -L . C. Algae on Lakes: Low density on lakes 2 and 5. '. . _ r.i tro 4 P.4 .> 0; -`, ..'"t''',',,W7,7'.- d. Littorals: No issues observed. e. Weeds: i. Alligator weed in Lakes: No issues observed. ii. Cattails in Lakes: No issues observed. .,.._ __,_.,,__.... _— Inframark Yearly Management Report 1 iii. Climbing Hemp Vine in Lakes: Noted in lakes 10 and 16. ice., � ., , a — • ;, iv. Dollar Weed in Lakes: No issues observed. v. Hydrilla in Lakes: No issues observed. vi. Muskgrass(Chara) in Lakes: No issues observed. vii. Palms on Lake Banks: A dead palm tree was observed on the bank of lake 5 adjacent to 3637 Cedar Hammock Court.The tree is most likely on CDD property,so the Board may wish to have the tree removed. �t ws �4 j�� 0 j ., ,.„.% ,�, + P, , .r3 a ,.a s �'n "C ' '"� r� ill. .._ m A. V*;" �'� )11,+.- .; F'.,t 'f % ,,, . ✓'moi :, H,i.s ew"y t.'''''" : ,' ; i l - ' ` ; �=� ik, 4.'4'",• ? j4' ' �N. R Ac' s _•. °�` a, � Its viii. Sedges in Lakes: No issues observed. ix. Spatterdock/Lily Pads in Lakes: No issues observed. Inframark Yearly Management Report 2 x. Torpedo Grass in Lakes: Medium density noted in Lake 7. t fi f. Erosion on Lakes: No issues observed. g. Bulkheads/Bridges: All vegetation on the outside of the bulkheads should be sprayed to prevent possible damage,ensuring longevity of the walls. , i. A few top cap boards along the wall edges of the bulkhead around lake 11 should likely be replaced just east of the tee box. 3 Inframark Yearly Management Report ii. Minor erosion was observed along the inside of the bulkhead on Lake 15. R - PIIIIIIIII. h. Grass Clippings in Lakes: While onsite an employee was observed blowing clippings toward lake 16(hole 4). Minimizing additional organic loading into the lakes if at all possible would be beneficial for the lake vendor in minimizing the amount of algae in the lakes. ' illfit * #1 t 1 . ra` i. Trash in Lakes: No issues observed. Inframark Yearly Management Report 4 j. Illicit Discharge: No discharges were observed,however,at least one pool overflow drain was observed being piped directly into lake 3 from a home on Cedar Hammock Court.\ 4,r rte . 'r , . - € iti114/ d.. ` ^.! ON i 4 ,g. . .f. t ,-. 2. Guard House The guardhouse doors are not keeping out water,replacing or adding additional door seals is recommend.It appears that the windows are in need of cleaning.A few of the decorative columns along the entrance are leaning and may need to be addressed in the future. w;. _ 7,-, a 4 .9 i),.. xw. Inframark Yearly Management Report 5 3. Lighting No issues observed. 4. Pier Erosion undermining the sidewalk to the pier on lake 7 was observed.Addressing this issue is critical to avoid cracking of the sidewalk. 5. Preserve a. Invasives such as Brazilian pepper(few observed)and Long Ear Leaf Acacia(many)were observed in C-2 along Davis Boulevard during the inspection.All plants noticed were young saplings. Inframark Yearly Management Report 6 b. A large pine tree on hole 11 in the C-1 preserve appears to be dead and poses a potential risk to golfers.Additionally,another dead tree was spotted in C-3 along the entrance of the community just after the gate. Removal of both trees is recommended. i ice* p ,y . ', . F* 4,, t 6. Roadways A blue fire hydrant marker is missing on the roadway at the end of Cedar Hammock Court and should be replaced. "h ,,,, 7. Security Cameras No new issues observed. Inframark Yearly Management Report 7 8. Sidewalks/Walking Path A few sidewalks were observed cracked,however,they had apparently been marked for repair by the Master Association.The walking path along lake 7 has developed some cracking.The Board may wish to fil these cracks. Fx 9. Stormwater System a. Canals: Cattails noted in the canal along the northern boundary that should be sprayed out to maintain proper water flow of the canal. b. Drains: No issues observed. c. Interconnect Pipes: No issues observed. d. Lake Drainage Pipes: No issues observed. Inframark Yearly Management Report 8 e. Overflow Weirs/Control Structures: Debris lodged in the outfall located on the east bank of lake 4. h 3� f. Catch Basins: Edging around the catch basin grates should be performed;doing so will prevent sod from covering them and aid in drainage into the structure. � ` 71:4 Inframark Yearly Management Report 9 10. Wells Well#2 is in need of painting. a „„,.._ . s , is 1''. 4,,,,44,-..„ -,-,„,,t,.., , 11. Residential Complaints/Concerns No issues reported. 12. Fish/Wildlife Observations: ❑Bass ❑ Bream ❑Catfish ❑Gambusia ®Egrets ❑ Herons ❑Coots ❑Gallinules ®Anhinga ❑Cormorant ❑Osprey ®Ibis ❑Woodstork ❑Otter ®Alligator ❑Snakes ❑Turtles ❑Other Species: 13. Non CDD Items No issues observed. Inframark Yearly Management Report 10 DANIEL H. COX,Attorney at Law Post Office Drawer CC Carrabelle,Florida 32322 Telephone(850)697-5555 Cell Phone(239)370.0842 Email dhcox@gtcom.net November 5,2018 Board of Supervisors,Cedar Hammock Community Development District RE: Process for Levy of Non-ad Valorem Special Assessments Step 1: Develop Preliminary Engineer's Report and Preliminary Assessment Roll The assessment plat showing the area to be assessed, and the Preliminary Engineer's Report with plans and specifications,and an estimate of the cost of the proposed improvement shall be open to inspection by the public. Step 2: Adopt Intent Resolution The Board shall declare by resolution stating the nature of the proposed improvement,and the part or portion of the expense thereof to be paid by special assessments,the manner in which said assessments shall be made,when said assessments are to be paid,what part, if any, shall be apportioned to be paid from the general improvement fund or reserves; and shall also designate the lands upon which the special assessments shall he levied, and the total estimated cost of the improvement. Step 3: Publish Resolution Resolution must be published once per week for two weeks, Step 4: Notice Public Hearing Notice must be published once per week for two weeks. Can run concurrent with published resolution. Board of Supervisors Cedar Hammock CDD November 5,2018 Page 2 Step 5: Mail Notice to all assessed properties. Notice of public hearing must be mailed first class to all properties proposed to be assessed thirty days prior to the hearing. Step 6: Hold Public Hearing. At this hearing the Board can adopt the final resolution levying the special assessments and providing the method of collection, including discounts for early payments.