Agenda 10/12/2020 Cedar Hammock Community Development District
Board of Supervisors
Norman Day,Chairman Justin Faircloth,District Manager
Quentin Greeley,Vice Chairman Sam Marshall,District Engineer
Fred Bally,Assistant Secretary Dan Cox,District Counsel
John Martino,Assistant Secretary
Gene T.Bolton,Assistant Secretary
Meeting Agenda
Cedar Hammock Clubhouse
8660 Cedar Hammock Boulevard, Naples, Florida
October 12, 2020—2:00 p.m.
1. Roll Call
2. Approval of Agenda
3. Public Comments on Agenda Items
4. Old Business
A. Bulkhead&Bridge Repair/Replacement Project Update
5. New Business
6. Attorney's Report
7. Engineer's Report
A. Cardno Quarter 2 Water Use Compliance Report
8. Manager's Report
A. Approval of the Minutes of September 8, 2020 Meeting
B. Acceptance of the August 2020 Financial Report
C. Acceptance of the Fiscal Year 2020 Audit Engagement Letter
D. Field Management Report
E. Follow Up Items
9. Supervisors Requests
10.Audience Comments
11. Adjournment
Next scheduled meeting: November 9, 2020 @ 2:00 p.m.
1 �._
PART Of THE USA TODAY NETWORK
Published Daily
Naples, FL 34110
CEDAR HAMMOCK COMMUN ITY
210 N UNIVERSITY DR#702
CORAL SPRINGS, FL 33071-7320
Affidavit of Publication
STATE OF WISCONSIN
COUNTY OF BROWN
Before the undersigned they serve as the authority,
personally appeared said legal clerk who on oath says that
he/she serves as Legal Clerk 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
Naples, 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.
Published: 09/01/2020
Subscribed and sworn to before on September 1,2020:
Notary,State of WI,County of Brown
TARA MONDLOCH
Notary Public
State of Wisconsin
My commission expires August 6,2021
Publication Cost:$381.50
Ad No:0004353016
Customer No: 1304217
PO#: Cedar Hammock fy2021 mtgs
#of Affrdavits1
This is not an invoice
Notice of Meetings
Cedar Hammock Community
Development District
The Board of Supervisors of
the Cedar Hammock Com-
munity Development District
will hold their meetings for
Fiscal Year 2021 at the Cedar
Hammock Clubhouse*, 8660
Cedar Hammock Boulevard,
Naples, Florida at 2:00 p.m.on
the second Monday of the fol-
lowing months:
September 8,2020—special
meeting of FY2020
October 12,2020
November 9,2020
December 14,2020
January 11,2021
February 8,2021
March 8,2021
April 12,2021
May 10,2021
*Please note that pursuant to
Governor DeSantis' Executive
Order 20-69 (as extended by
Executive Order 20-150 and as
it may be further extended or
amended) relating to the
COVID-19 public health emer-
gency and to protect the pub-
lic and follow the CDC guid-
ance regarding social
distancing, such public hear-
ing and meeting may be held
teephonically, virtually, or at
another location in the event
the above location is not
available. Please check the
District's website for the latest
information: www.cedarham
mockcdd.com. Or you may
contact the District Manage-
ment Company, lnframark,
LLC at 954-603-0033 at least
two(2) calendar days prior to
the date of the meetings or if
you are hearing or speech im-
paired, please contact the
Florida Relay Service at 7.1.1
or (800) 955-8771 (TTY)/(800)
955-8770 (Voice) for aid in
contacting the District Man-
agement Company, for in-
structions on how to join the
meeting.
The meetings are open to the
public and will be conducted
In accordance with the provi-
sion of Florida Law for Com-
munity Development Districts.
Meetings may be continued
to a date, time and location
to be specified on the record
at the meetings.
There may be occasions when
one or more Supervisors will
participate via telephone. In
accordance with the provi-
sions of the Americans with
Disabilities Act, any person re-
quiring special accomrroda•
Lions at these meetings be-
cause of a disability or physi-
cal impairment should contact
the District Management
Company, Inframark, LLC at
954-603-0033 at least two (2)
calendar days prior to the
date of the meetings. If you
are hearing or speech im-
paired, please contact the
Florida Relay Service at 7-1-1
or (800) 955-8771 (TT01(S00)
955-8770 (Voice) for aid in
contacting the District Man-
agement Company.
Each person who decides to
appeal any action taken at
these meetings is advised that
person will need a record of
the proceedings and accord-
ingly, the person may need to
ensure a verbatim record of
the proceedings is made, in-
et,Jinn the terrimnnu and avi-
dence upon which such ap-
peal is to be based.
Justin Faircloth
District Manager
Pub Date: Sept 1, 20:?0
#4353016
CEDAR HAMMOCK
Community Development District
Financial Report
August 31, 2020
(Unaudited)
Prepared by:
INFRAMARK
CEDAR HAMMOCK
Community Development District
Table of Contents
FINANCIAL STATEMENTS Pages
Balance Sheet 1
General Fund 2-3
General Fund-Bulkhead/Bridge Restoration Fund 4
Assigned Reserves 5
SUPPORTING SCHEDULES
Non-Ad Valorem Special Assessments 6
Cash and Investment Report 7
Valley National Bank Reconciliation 8
Check Register 9
CEDAR HAMMOCK
Community Development District
Financial Statements
(Unaudited)
August 31, 2020
CEDAR HAMMOCK
Community Development District Governmental Funds
Balance Sheet
August 31, 2020
GF-
BULKHEAD
AND BRIDGE
GENERAL RESTORATION
ACCOUNT DESCRIPTION FUND FUND TOTAL
ASSETS
Cash-Checking Account $ 418,395 $ - $ 418,395
Due From Other Funds - 248,362 248,362
Investments:
Money Market Account 214,832 - 214,832
Deposits 1,359 - 1,359
TOTAL ASSETS $ 634,586 $ 248,362 $ 882,948
LIABILITIES
Accounts Payable $ 9,608 $ 9,600 $ 19,208
Accrued Expenses 600 - 600
Due To Other Funds 248,362 - 248,362
TOTAL LIABILITIES 258,570 9,600 268,170
FUND BALANCES
Nonspendable:
Deposits 1,359 - 1,359
Assigned to:
Operating Reserves 108,140 - 108,140
Unassigned: 266,517 238,762 505,279
TOTAL FUND BALANCES $ 376,016 $ 238,762 $ 614,778
TOTAL LIABILITIES&FUND BALANCES $ 634,586 $ 248,362 $ 882,948
Page 1
CEDAR HAMMOCK
Community Development District General Fund
Statement of Revenues, Expenditures and Changes in Fund Balances
For the Period Ending August 31,2020
ANNUAL
ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($)
ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV)
REVENUES
Interest-Investments $ 10,088 $ 9,261 $ 15,425 $ 6,164
Hurricane Irma FEMA Refund - - 1,082 1,082
Interest-Tax Collector - - 870 870
Special Assmnts-Tax Collector 158,454 158,454 157,424 (1,030)
SpecialAssmnts-Other 281,622 281,622 281,560 (62)
Special Assmnts-Discounts (17,603) (17,603) (16,029) 1,574
Other Miscellaneous Revenues - - 17,875 17,875
TOTAL REVENUES 432,561 431,734 458,207 26,473
EXPENDITURES
Administration
ProfServ-Engineering 30,000 27,500 21,080 6,420
ProfServ-Legal Services 4,249 3,895 7,275 (3,380)
ProfServ-Mgmt Consulting Sery 39,555 36,259 36,829 (570)
ProfServ-Property Appraiser 6,601 6,601 5,693 908
ProfServ-Special Assessment 3,029 3,029 13,029 (10,000)
ProfServ-Web Site Maintenance 676 620 531 89
Auditing Services 5,000 5,000 5,000 -
Postage and Freight 900 825 928 (103)
Insurance-General Liability 7,700 7,700 7,200 500
Printing and Binding 2,379 2,168 547 1,621
Legal Advertising 2,394 2,195 3,931 (1,736)
Misc-Bank Charges 700 642 - 642
Misc-Assessmnt Collection Cost 8,802 8,802 8,363 439
Misc-Web Hosting 246 246 2,928 (2,682)
Office Supplies 400 367 2,800 (2,433)
Annual District Filing Fee 175 175 175 -
Total Administration 112,806 106,024 116,309 (10,285)
Page 2
CEDAR HAMMOCK
Community Development District General Fund
Statement of Revenues, Expenditures and Changes in Fund Balances
For the Period Ending August 31,2020
ANNUAL
ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($)
ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV)
Field
ProfServ-Field Management 1,585 1,453 4,071 (2,618)
Contracts-Water Mgmt Services 7,200 6,600 6,600 -
Utility-Cameras 1,268 1,162 1,201 (39)
Electricity-Wells 3,000 2,750 3,111 (361)
Electricity-Aerator 2,000 1,833 1,062 771
R&M-Lake 3,000 2,750 - 2,750
R&M-Plant Replacement 3,015 2,764 - 2,764
R&M Bulkheads 8,000 7,333 2,575 4,758
R&M-Bridges&Cart Paths 8,000 7,333 - 7,333
Misc-Contingency 12,243 11,223 24,274 (13,051)
Capital Outlay 9,944 9,115 6,630 2,485
Reserve-Bridges 35,000 35,000 154,036 (119,036)
Reserve-Bulkheads 95,500 95,500 451,110 (355,610)
Reserve-Lakes 25,000 25,000 72,153 (47,153)
Reserve-Roadways 105,000 105,000 105,000 -
Total Field 319,755 314,816 831,823 (517,007)
TOTAL EXPENDITURES 432,561 420,840 948,132 (527,292)
Excess(deficiency)of revenues
Over(under)expenditures - 10,894 (489,925) (500,819)
Net change in fund balance $ - $ 10,894 $ (489,925) $ (500,819)
FUND BALANCE,BEGINNING(OCT 1,2019) 865,941 865,941 865,941
FUND BALANCE,ENDING $ 865,941 $ 876,835 $ 376,016
Page 3
CEDAR HAMMOCK
Community Development District Gf-Bulkhead And Bridge Restoration Fund
Statement of Revenues, Expenditures and Changes in Fund Balances
For the Period Ending August 31, 2020
ANNUAL
ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($)
ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV)
REVENUES
Interest-Investments $ - $ - $ - $ -
Special Assmnts-Tax Collector 1,166,613 1,166,613 1,166,353 (260)
Special Assmnts-Discounts
P (46,665) (46,665) (42,589) 4,076
TOTAL REVENUES 1,119,948 1,119,948 1,123,764 3,816
EXPENDITURES
Administration
ProfServ-Property Appraiser 17,499 17,499 - 17,499
Misc-Assessmnt Collection Cost 23,332 23,332 22,221 1,111
Total Administration 40,831 40,831 22,221 18,610
Field
Capital Outlay-Bulkheads 1,079,117 989,191 1,200,668 (211,477)
Total Field 1,079,117 989,191 1,200,668 (211,477)
TOTAL EXPENDITURES 1,119,948 1,030,022 1,222,889 (192,867)
Excess(deficiency)of revenues
Over(under)expenditures - 89,926 (99,125) (189,051)
OTHER FINANCING SOURCES(USES)
Loan/Note Proceeds 500,000 500,000 337,886 (162,114)
Contribution to(Use of)Fund Balance 500,000
TOTAL FINANCING SOURCES(USES) 1,000,000 500,000 337,886 (162,114)
Net change in fund balance $ 500,000 $ 589,926 $ 238,761 $ (351,165)
FUND BALANCE,BEGINNING(OCT 1,2019) 1 - 1
FUND BALANCE,ENDING $ 500,001 $ 589,926 $ 238,762
Page 4
CEDAR HAMMOCK
Community Development District All Funds
Assigned Reserves
RESERVES PRIOR YEAR FY20 BUDGET TOTAL FY20 EXPENSES BALANCE
Reserves- Bridges $ 119,036 $ 35,000 $ 154,036 $ 154,036 $ -
Reserves- Bulkheads $ 355,610 $ 95,500 $ 451,110 $ 451,110 $ -
Reserves- Lakes $ 47,153 $ 25,000 $ 72,153 $ 72,153 $ -
Reserves- Roadways $ - $ 105,000 $ 105,000 $ 105,000 $ -
Total $ 521,799 $ 260,500 $ 782,299 $ 782,299 $ -
Report Date:9/10/2020 Page 5
CEDAR HAMMOCK
Community Development District
Supporting Schedules
August 31, 2020
CEDAR HAMMOCK
Community Development District
Non-Ad Valorem Special Assessments
(Collier County Tax Collector-Monthly Collection Distributions)
For the Fiscal Year Ending September 30,2020
ALLOCATION
General Fund Bulkhead/Bridge
Date Net Amount (Discount) Commission Amount 001 Reserve Study Restoration Fund
Received Received Amount Amount Received Assessments Assessments Assessments
Assessments Levied For FY2020 $1,605,694 $ 157,459 $ 281,622 $ 1,166,613
Allocation % 100% 10% 18% 73%
10/31/19 $ 9,032 $ 516 $ 184 $ 9,732 $ 954 $ 1,707 $ 7,071
11/15/19 143,690 6,109 2,932 152,732 14,977 26,788 110,967
11/26/19 429,180 18,247 8,759 456,186 44,735 80,010 331,441
12/13/19 714,885 30,166 14,589 759,640 74,492 133,233 551,914
12/27/19 38,927 1,229 794 40,950 4,016 7,182 29,752
01/17/20 63,926 1,810 1,305 67,040 6,574 11,758 48,708
02/20/20 42,520 824 868 44,212 4,336 7,754 32,122
03/23/20 17,626 121 2 17,749 1,741 3,113 12,896
04/28/20 42,783 - 873 43,656 4,281 7,657 31,718
06/05/20 3,423 (102) 70 3,391 333 595 2,464
06/15/20 10,143 (301) 207 10,048 985 1,762 7,300
TOTAL $ 1,516,135 $ 58,618 $ 30,584 $ 1,605,337 $ 157,424 $ 281,559 $ 1,166,353
%COLLECTED 99.98% 99.98% 99.98% 99.98%
TOTAL OUTSTANDING $ 357 $ 35 I $ 63 $ 260
Report Date:9/10/2020 Page 6
CEDAR HAMMOCK
Community Development District All Funds
Cash and Investment Report
August 31, 2020
General Fund
Account Name Bank Name Investment Type Maturity Yield Balance
Checking Account-Operating Valley National Bank Gov't Interest Checking n/a 0.25% 418,395
Money Market Account BankUnited Public Funds MMA n/a 0.30% 214,832
Total $ 633,226
Report Date:9/9/2020
Page 7
Cedar Hammock CDD
Bank Reconciliation
Bank Account No. 2555 Valley National Bank GF
Statement No. 8/20
Statement Date 8/31/2020
G/L Balance(LCY) 418,395.47 Statement Balance 425,898.80
G/L Balance 418,395.47 Outstanding Deposits 0.00
Positive Adjustments 0.00
Subtotal 425,898.80
Subtotal 418,395.47 Outstanding Checks 7,503.33
Negative Adjustments 0.00 Differences 0.00
Ending G/L Balance 418,395.47 Ending Balance 418,395.47
Difference 0.00
Posting Document Document Cleared
Date Type No. Description Amount Amount Difference
Outstanding Checks
4/22/2020 Payment 2429 A QUALITY PLANT 5,333.33 0.00 5,333.33
8/27/2020 Payment 2472 BANKS ENGINEERING INC 1,850.00 0.00 1,850.00
8/27/2020 Payment 2474 NEW IQ 320.00 0.00 320.00
Total Outstanding Checks 7,503.33 7,503.33
Page 8
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ctc Berger, Toombs, Elam,
- Gaines & Frank
Certified Public Accountants PL
600 Citrus Avenue
Suite 200
Fort Pierce,Florida 34950
772/461-6120//461-1155
FAX: 772/468-9278
August 12, 2020
Cedar Hammock Community Development District
c/o 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 and each major fund for the General Fund as of and for the year ended September 30, 2020
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, 2020 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.
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.
Fort Pierce/Stuart
Member AICPA Member AICPA Division for CPA Firms Member FICPA
Private Companies practice Section
aBerger,Toombs, Elam,
%} Gaines& Frank
Csnlfed Public Kwunann Pt
Cedar Hammock Community Development District
August 12, 2020
Page 2
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
Ectt Berger,Toombs, Elam,
-•CP Gaines& Frank
@nilei Public Accuund, Pl
Cedar Hammock Community Development District
August 12, 2020
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; and
4. 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.
As part of our audit process, we will request from management written confirmation concerning
representations made to us in connection with the audit, including among other items:
1. That management has fulfilled its responsibilities as set out in the terms of this letter; and
2. That it believes the effects of any uncorrected misstatements aggregated by us during the
current engagement and pertaining to the latest period presented are immaterial, both
individually and in the aggregate, to the financial statements taken as a whole.
Cer Berger,Toombs, Elam,
-} Gaines& Frank
CerfeJ PublicAccuundnn Pl
Cedar Hammock Community Development District
August 12, 2020
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, and for informing us about all known or suspected fraud affecting the
entity involving management, employees who have significant roles in internal control, and others
where the fraud could have a material effect on the financial statements. Management is also
responsible for informing us of its knowledge of any allegations of fraud, or suspected fraud
affecting the entity received in communications from employees, former employees, analysts,
regulators, or others.
The Board is responsible for informing us of its views about the risks of fraud within the entity,
and its knowledge of any fraud, or suspected fraud 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.
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.
cec} Berger,Toombs, Elam,
Gaines& Frank
Csmfmd WNICAcwunhnh PL
Cedar Hammock Community Development District
August 12, 2020
Page 5
The assistance to be supplied, including the preparation of schedules and analyses of accounts,
will be discussed and coordinated with an Inframark accountant. The timely and accurate
completion of this work is an essential condition to our completion of the audit and issuance of
our audit report.
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 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, 2020 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 audit documentation for this engagement is the property of Berger, Toombs, Elam, Gaines,
& Frank and constitutes confidential information. 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.
rrrBerger,Toombs, Elam,
-} Gaines& Frank
Certified P,blkAuuunhne PL
Cedar Hammock Community Development District
August 12, 2020
Page 6
Information Security— Miscellaneous Terms
Berger, Toombs, Elam, Gaines & Frank is committed to the safe and confidential treatment of
Cedar Hammock Community Development District's proprietary information. Berger, Toombs,
Elam, Gaines & Frank is required to maintain the confidential treatment of client information in
accordance with relevant industry professional standards which govern the provision of services
described herein. Cedar Hammock Community Development District agrees that it will not provide
Berger,Toombs, Elam, Gaines& Frank with any unencrypted electronic confidential or proprietary
information, and the parties agree to utilize commercially reasonable measures to maintain the
confidentiality of Cedar Hammock Community Development District's information, including the
use of collaborate sites to ensure the safe transfer of data between the parties.
If any term or provision of this arrangement letter is determined to be invalid or unenforceable,
such term or provision will be deemed stricken and all other terms and provisions will remain in
full force and effect.
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;
• Management letter required by the Auditor General, State of Florida; and
• Attestation reports required by the Auditor General, State of Florida.
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.
e Berger,Toombs, Elam,
rep Gaines & Frank
CooWad hN4 Aanunvb n
Cedar Hammock Community Development District
August 12, 2020
Page 7
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.
2:Or4007'110 C/O&
)6atie.Jo) elf - /2 04,}
Berger, Toombs, Elam. Gaines & Frank
J. W. GAINES, CPA
Confirmed on behalf of the addressee:
1
c11rrYtiv-4 q
»1c ,
*Audit firm must comply with Senate Bill 664 regarding the use of
E verify beginning 1/1/21.
BAGGETT Judson B. Baggett II 6815 Dairy Road
11BI:4 MBA, CPA, CVA, Partner Zephyrhills, FL 33542
RE UTIMAN N Marci Reutimann ,, (813) 788-2155
&ASSOCIATES, CPAS. PA CPA, Partner g (813) 782-8606
Report on the Firm's System of Quality Control
To the Partners October 30, 2019
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, 2019. 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(Standards).
A summary of the nature, objectives, scope, limitations of, and the procedures performed in a System
Review as described in the Standards may be found at aicpa.org/prsummary. The summary also includes
an explanation of how engagements identified as not performed or reported in conformity with applicable
professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating.
Firm's Responsibility
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. The firm is also responsible for evaluating actions to promptly remediate
engagements deemed as not performed or reported in conformity with professional standards, when
appropriate, and for remediating weaknesses in its system of quality control, if any.
Peer Reviewer's Responsibility
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.
Required Selections and Considerations
Engagements selected for review included engagements performed under Government Auditing
Standards, including a compliance audit under the Single Audit Act.
As a part of our peer review, we considered reviews by regulatory entities as communicated by the firm, if
applicable, in determining the nature and extent of our procedures.
Opinion
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, 2019, 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.
, C 'Fis F'zl
n, c(i REUTINIANN&ASSOCIATE N,CPAs,PA
Member American Institute of Certified Public Accountants(AICPA) and Florida Institute of Certified Public Accountants(FICPA)
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 12, 2020)
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: (
Title: Director Title:
Date: August 12, 2020 Date: /ey
*Audit firm must comply with Senate Bill 664 regarding the use of
E verify beginning 1/1/21.