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05/11/2022 Minutes 16I 1 MINUTES OF MEETING CURRENTS COMMUNITY DEVELOPMENT DISTRICT The Regular Meeting of the Board of Supervisors of the Currents Community Development District was held on Wednesday, May 11, 2022, at 2:00 p.m., at the Offices Coleman,Yovanovich and Koester,4001 Tamiami Trail North, Suite 300, Naples, Florida 34103. Present and constituting a quorum: Charles Cook Chairperson Trisha Sing Vice Chairperson Brian Keller Assistant Secretary Absent: Rob Summers Assistant Secretary Tanya Holden Assistant Secretary Also present were: James P. Ward District Manager Tony Grau Grau and Associates Andrew Gill Audience: All resident's names were not included with the minutes. If a resident did not identify themselves or the audio file did not pick up the name, the name was not recorded in these minutes. PORTIONS OF THIS MEETING WERE TRANSCRIBED VERBATIM. ALL VERBATIM PORTIONS WERE TRANSCRIBED IN ITALICS. FIRST ORDER OF BUSINESS Call to Order/Roll Call Mr. Andrew Gill called the meeting to order at approximately 2:34 p.m. He conducted roll call; all Members of the Board were present, with the exception of Supervisor Summers and Supervisor Holden, constituting a quorum. SECOND ORDER OF BUSINESS Consideration of Resolution 2022-2 Consideration of Resolution 2022-2, a resolution of the Board re-designating the Officers of the Currents Community Development District Mr. Gill stated this Resolution set forth the titles of the Board Members as Chairperson, Vice Chairperson, Assistant Secretaries, etc. He asked if there were any questions; hearing none, he called for a motion. Wage 16 ► 1 Currents Community Development District May 11, 202 On MOTION made by Mr. Charles Cook, seconded by Ms. Trisha Sing, and with all in favor, Resolution 2022-2 was adopted, and the Chair was authorized to sign. THIRD ORDER OF BUSINESS Consideration of Minutes January 12,2022—Regular Meeting Mr. Gill asked if there were any corrections, additions, or deletions for the Regular Meeting Minutes; hearing none, he called for a motion to approve the Minutes. On MOTION made by Mr. Brian Keller, seconded by Ms. Trisha Sing, and with all in favor, the January 12, 2022, Regular Meeting Minutes were approved. FOURTH ORDER OF BUSINESS Consideration of Resolution 2022-3 Consideration of Resolution 2022-3, a resolution of the Board of Supervisors of the Currents Community Development District approving the Proposed Fiscal Year 2023 Budget and setting the Public Hearing on Wednesday, July 13, 2022, at 2:30 P.M. at the offices of Coleman, Yovanovich & Koester,4001 Tamiami Trail North,Suite 300, Naples, Florida 34103 Mr. Gill explained this Resolution approved the proposed budget for FY 2023, and set the date, time, and location for the public hearing. He asked if there were any questions; hearing none, he called for a motion. On MOTION made by Mr. Charles Cook, seconded by Mr. Brian Keller, and with all in favor, Resolution 2022-3 was adopted, and the Chair was authorized to sign. FIFTH ORDER OF BUSINESS Consideration of Audited Financial Statements Consideration of the acceptance of the Audited Financial Statements for the Fiscal Year ended September 30, 2021 Mr. Gill introduced Tony Grau with Grau and Associates. Mr. Tony Grau with Grau and Associates reviewed the Audited Financial Statements for the Fiscal Year ended September 30, 2021. He reported pages 1 and 2 reflected a clean opinion with respect to the financial statements of the District. He stated page 3 was the management discussion and analysis which was a recap of the financial activity during the Fiscal Year. He indicated page 4 showed the condensed statement of net position and next was the income statement (changes in net position) which showed revenues, expenses, and the change in net position. He indicated both statements had comparative numbers with the prior year. He noted both years had large conveyances, but the conveyances in 2020 were much larger, at $2.6 million dollars compared to $500,000 dollars. He indicated the financial statements began on page 7 with the statement of net position, and statement of activities (income statement), both of which were on the full accrual basis. He stated the next page was 2IPage 1611 Currents Community Development District May 11, 2022 the balance sheet reflecting the general fund, debt service fund, and capital project fund which had a small deficit. He stated the income statement was on page 11 and showed the special assessments, prepaid assessments, and expenditures by fund. He reported on page 13 were the footnotes to the financial statements which were consistent with the prior year. He indicated on page 19 were the changes in the capital assets; there were additions and conveyance of infrastructure. He stated page 20 showed the long term debt which was paid down by $250,000 dollars leaving $26.5 million dollars in bond debt. He reported budget to actual was on page 22 and starting page 24 was the new schedule required by Florida Statute and the Auditor General. He stated the remainder of the report contained the various reports required under government auditing standards and by the Auditor General. He reported there were no findings and only clean opinions. Mr. Gill called for a motion. On MOTION made by Mr. Brian Keller, seconded by Mr. Charles Cook, and with all in favor, the Audited Financial Statements for the Fiscal Year ended September 30, 2021 were accepted for purposes of inclusion in the record. SIXTH ORDER OF BUSINESS Consideration of Resolution 2022-4 Consideration of Resolution 2022-4, a resolution of the Board of Supervisors of the Currents Community Development District approving the assignment of the Engineering Services Agreement, dated April 1, 2020,from Waldrop, Inc.to Atwell, LLC Mr. Gill explained this Resolution approved the assignment of the Engineering Services Agreement from Waldrop to Atwell, LLC due to a merger between Waldrop and Atwell. He asked if there were any questions; hearing none, he called for a motion. On MOTION made by Mr. Charles Cook, seconded by Ms. Trisha Sing, and with all in favor, Resolution 2022-4 was adopted, and the Chair was authorized to sign. SEVENTH ORDER OF BUSINESS Consideration of Resolution 2022-5 Consideration of Resolution 2022-5, a resolution of the Board of Supervisors designating a date,time, and location for a landowners' meeting and election; providing for publication;and establishing forms for the landowners'election Mr. Gill reported in this upcoming landowners' election, three seats were due: Seats 2, 3, and 5. He noted the landowners' meeting and election would be on November 1, 2022 at 4:00 p.m. in the Offices Coleman, Yovanovich and Koester. He noted this District was formed in 2019 and the number of qualified electors was less than 250; therefore, this would be a landowners' election as opposed to a qualified elector election. He asked if there were any questions; hearing none, he called for a motion. On MOTION made by Mr. Brian Keller, seconded by Ms. Trisha Sing, and with all in favor, Resolution 2022-5 was adopted, and the Chair was authorized to sign. Wage 16 I 1 Currents Community Development District May 11,2022 EIGHTH ORDER OF BUSINESS Staff Reports I. District Attorney No report. II. District Engineer a) Stormwater Reporting Update Mr. Gill explained on June 30, 2022 the District had a Stormwater Analysis Report due to the County which detailed the stormwater maintenance system in the District and projected costs and projects in five year increments over the next twenty years. He indicated Staff was working with the District Engineer to ensure this was provided to the County by the deadline. III. District Manager a) Report on the number of Registered Voters as of April 15,2022 b) Financial Statement for period ending January 31,2022(unaudited) c) Financial Statement for period ending February 28, 2022 (unaudited) d) Financial Statement for period ending March 31,2022 (unaudited) e) Financial Statement for period ending April 30, 2022(unaudited) Mr. Ward: There are 101 qualified electors in the District, and it was established in 2019, so the earliest we would transition at this point would be in 2026. There is no action required for you at this particular time. At some point there will be action because when we transition to a qualified elector election, I will tell you about that, and it will trigger other mechanisms under the statute. NINTH ORDER OF BUSINESS Supervisor's Requests and Audience Comments Mr. Gill asked if there were any Supervisor's requests; there were none. He asked if there were any members of the audience present in person or on audio/video with any questions or comments; there were none. TENTH ORDER OF BUSINESS Adjournment Mr.Gill adjourned the meeting at approximately 2:45 p.m. On MOTION made by Mr. Charles Cook, seconded by Ms. Trisha Sing, and with all in favor,the meeting was adjourned. Currents C unity De pment District James.Ward,Secretary Charl Cook,Ch " person 4 ' Page