Loading...
Backup Documents 11/12/2024 Item #16I Heritage Bay Community Development District 16 1 Q 1 Inframark, Community Management Services 210 N. University Drive, Suite 702, Coral Springs, Florida 33071 Tel. (954) 603-0033 • Fax (954) 345-1292 DATE: September 18, 2024 TO: Mr. Derek Johnssen CLERK OF THE CIRCUIT COURT Finance Department Derek.johnssen@collierclerk.com FROM: Janice Swade Lead District Administrative Assistant RE: Minutes of the August 1, 2024 Meeting, as Approved at the September 5, 2024 Meeting Enclosed for your records is a copy of the minutes and corresponding attachments from the above referenced meeting of the Heritage Bay Community Development District, which are to be kept on file for public access. Enclosure Cc: Mr. Gregory Urbancic grbancic@cyklawfirm.com justin.faircloth@inframark.com 16I1A1 MINUTES OF MEETING HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT The regular meeting of the Board of Supervisors of the Heritage Bay Community Development District was held Thursday, August 1, 2024 at 9:00 a.m. at the Heritage Bay Clubhouse, located at 10154 Heritage Bay Boulevard,Naples, Florida 34120. Present and constituting a quorum were: Edwin Hubbard Chairperson F. Jack Arcurie Vice Chairperson Steven Bachenberg Assistant Secretary Allen Soucie Assistant Secretary Also present were: Justin Faircloth District Manager Bailey Hill SOLitude Lake Management One Resident Following is a summary of the discussions and actions taken. FIRST ORDER OF BUSINESS Call to Order/Roll Call Mr. Faircloth called the meeting to order and called the roll.A quorum was established. SECOND ORDER OF BUSINESS Approval of Agenda Mr. Faircloth presented the Agenda for the Meeting, and discussion ensued. • Mr.Faircloth apologized to the Board for reports for Agenda Items 9C and 9D being inadvertently omitted from the initial agenda package which was sent, but noted it was corrected with new agenda packages sent to the Board at Inframark's cost. • Items 9F—DLC FEMA Memorandum and 9G—Insurance Renewal were added. There being no further amendments, August 1, 2024 Meeting Heritage Bay CDDI 6 I 1 Q 1 On MOTION by Mr. Arcurie, seconded by Mr. Soucie, with all in favor, the Agenda for the Meeting was approved as amended. (4-0) THIRD ORDER OF BUSINESS Public Comments on Agenda Items There being no comments, the next order of business followed. FOURTH ORDER OF BUSINESS Engineer's Report There being no report, the next order of business followed. FIFTH ORDER OF BUSINESS SOLitude Lake Management A. Monthly Inspections and Service Reports • Mr. Faircloth noted there were only five service reports, but there should be six. Ms. Hill noted she would ensure all reports are submitted to the District, and that it may have been a timing issue. • Ms. Hill commented on efforts to target pondweed in the lakes, especially in Lake 7 where the material will be raked out, and in the large lakes along Heritage Bay Boulevard. • The Board discussed various items from the July 9, 2024 quarterly inspection. B. Update on Planned Cutting of Golf Course "Fluff," and Control of Torpedo Grass • Ms. Hill noted cutting of the fluff was completed. • Mr. Hubbard noted the Golf Course owes the District an explanation of how they will maintain the fluff going forward. • The Board requested SOLitude provide a proposal to clean the littoral shelf of Lake 4 between the 14th green and 15th tee box for consideration at the next meeting. SIXTH ORDER OF BUSINESS Legal Update A. Required Ethics Training and Updates from Supervisors • Mr. Soucie noted he had completed the training. • The Board was in agreement that this item can be removed from the agenda going forward, as all Supervisors completed the training. B. Vendor Requirements Regarding Protection from Wildlife • Mr. Hubbard updated the Board regarding his conversation with Mr. Urbancic and recommendations for future work. 2 1611A August 1, 2024 Meeting Heritage Bay CDD SEVENTH ORDER OF BUSINESS Old Business A. Joint CDD and Club Projects for Summer 2024 i. Lake 1 —North Lake Bank • Mr. Hubbard noted the Club had a large mound of material at the maintenance facility that will be moved to the north bank of Lake 1. He also noted that Creekbridge was behind on the work, but the project would be completed as soon as feasible. ii. Lake 21/Oak 22 Tee Timing of Lake Bank Sodding • Mr. Hubbard noted this project was completed at a cost of$7,931,which was under the approved amount of$10,000. iii. Rebuild of CS-102 Retention Area • Mr. Hubbard noted this work had not yet been completed, and the item was still in process with the Club. B. Club Discussion Regarding Control of Fluff Elevation This item was covered earlier in the meeting, under Agenda Item 5B. C. Golf Course Renovations 2028-2030 and CDD Involvement • Mr. Hubbard provided an update regarding discussions with the Club on future plans. D. Adherence to HB 7013 — Special Districts' Performance Measures and Standards • Mr. Faircloth noted the updated document was sent to the Board on July 29, 2024, incorporating the comments received from Mr. Urbancic, and the items would be monitored throughout Fiscal Year 2025 for final posting on the District's website in December 2024. EIGHTH ORDER OF BUSINESS New Business A. Consideration of FY 2025 Meeting Dates There being no comments or questions, On MOTION by Mr. Arcurie, seconded by Mr. Soucie, with all in favor the Fiscal Year 2025 Meeting Schedule was approved, as presented. (4-0) NINTH ORDER OF BUSINESS Manager's Report A. Approval of the Minutes of the July 11,2024 Meeting Mr. Faircloth presented the minutes, and requested any additions, corrections or deletions. 3 1611A1 August 1, 2024 Meeting Heritage Bay CDD There being none, On MOTION by Mr. Bachenberg, seconded by Mr.Arcurie,with all in favor, the Minutes of the July 11, 2024 Meeting were approved, Ias presented. (4-0) B. Acceptance of Financial Reports as of June 30,2024 • Mr. Hubbard inquired about the interest on the debt service side of the budget. Mr. Faircloth discussed the indenture, and noted he would follow up with the finance team to provide the Board with a more detailed report. There being no further comments or questions, r On MOTION by Mr. Hubbard, seconded by Mr.Arcurie,with all in favor, the Financial Reports as of June 30, 2024 were accepted, as discussed. (4-0) C. Field Manager & Supervisors' Quarterly Report — November Next Planned Review • The report was reviewed previously in the meeting. Mr. Faircloth noted that the next inspection was scheduled for November 14, 2024. D. Lake Management Assessment—Potential Projects Tracking Sheet • Mr. Hubbard provided updates to the Board and noted that the cart path item on Lake 19 could be changed to green. E. Review and Discussion of Action Items on District Manager's July 11, 2024 "Open Items" Report • Mr. Faircloth provided the Board with updates on each item on the list. F. DLC FEMA Memorandum • Mr. Faircloth reviewed with the Board the recent memorandum received from Mr. Ettore, with Disaster Law Consulting, as a result of the Supreme Court's decision regarding the Chevron case. • The Board requested Mr. Faircloth follow up with Mr. Urbancic on the possibility of the District pursuing further action with FEMA based on recent developments. G. Insurance Renewal • Mr. Faircloth noted the premium increase was $150 more than last year's premium, and it was less than the Fiscal Year 2025 budgeted amount. • The Board was in agreement to proceed with the proposal provided by the insurer. 4 16I1A1 August 1, 2024 Meeting Heritage Bay CDD TENTH ORDER OF BUSINESS Supervisor Comments There being no comments from Supervisors, the next order of business followed. ELEVENTH ORDER OF BUSINESS Chairperson Comments • Mr. Hubbard commented on a recent approval of an ARC application for a new pool installation, other Districts in the region, Inframark agenda package preparation, and the need for improved management communication. Mr. Faircloth recommended that Mr. Hubbard be added going forward on draft agenda package reviews to ensure requested items are included before distribution to the entire Board. • The Board vacancy was discussed. TWELFTH ORDER OF BUSINESS Adjournment There being no further business, On MOTION by Mr. Bachenberg, seconded by Mr. Soucie, with all in favor, the meeting was adjourned at 10:54 a.m. (4-0) Edwin Hubbard Chairperson 5 Heritage Bay Community Development District 1 6 1 A 1 Board of Supervisors District Staff ❑ Edwin Hubbard, Chairperson ❑Justin Faircloth, District Manager ❑ F. Jack Arcurie, Vice Chairperson ❑ Gregory Urbancic, District Counsel ❑ Vacant, Assistant Secretary ❑ Jeffrey Satfield, District Engineer ❑ Steven Bachenberg, Assistant Secretary ❑ Allen Soucie, Assistant Secretary Revised Regular Meeting Agenda Thursday, August 1, 2024—9:00 a.m. Call-in Number: 1-646-838-1601 Meeting ID: 951092195# 1. Call to Order/Roll Call 2. Approval of Agenda 3. Public Comments on Agenda Items 4. Engineer's Report 5. SOLitude Lake Management A. Monthly Inspections and Service Reports B. Update on Planned Cutting of Golf Course"Fluff," and Control of Torpedo Grass 6. Legal Update A. Required Ethics Training and Updates from Supervisors B. Vendor Requirements Regarding Protection from Wildlife 7. Old Business A. Joint CDD and Club Projects for Summer 2024 i. Lake 1 —North Lake Bank ii. Lake 21/Oak 22 Tee Timing of Lake Bank Sodding iii. Rebuild of CS-102 Retention Area B. Club Discussion Regarding Control of Fluff Elevation C. Golf Course Renovations 2028-2030 and CDD Involvement D. Adherence to HB 7013 —Special Districts' Performance Measures and Standards 8. New Business A. Consideration of FY 2025 Meeting Dates District Office: Meeting Location: Inframark,Community Management Services Heritage Bay Clubhouse 210 North University Drive,Suite 702 10154 Heritage Bay Boulevard Coral Springs,Florida 33071 Naples,Florida 34120 (954)603-0033 (239)353-7056 www.heritagebavcdd.com 1611A1 Heritage Bay CDD August 1, 2024 Revised Agenda Page 2 9. Manager's Report A. Approval of the Minutes of the July 11, 2024 Meeting B. Acceptance of Financial Reports as of June 30, 2024 C. Field Manager& Supervisors' Quarterly Report—November Next Planned Review D. Lake Management Assessment—Potential Projects Tracking Sheet E. Review and Discussion of Action Items on District Manager's July 11, 2024 "Open Items"Report F. DLC FEMA Memorandum G. Insurance Renewal 10. Supervisor Comments 11. Chairperson Comments 12. Adjournment The next CDD Meeting and Budget Public Hearing is scheduled to be held Thursday, September 5, 2024 at 9:00 a.m. District Office: Meeting Location: Inframark,Community Management Services Heritage Bay Clubhouse 210 North University Drive, Suite 702 10154 Heritage Bay Boulevard Coral Springs,Florida 33071 Naples,Florida 34120 (954)603-0033 (239)353-7056 www.heritagebaycdd.com ,,_ ; Y ,Jail j 16I1A1 ri tia �� � � 1 PART OF THE USA ToDAY NETWORK Published Daily Naples, FL 34110 HERITAGE BAY COMMUNI TY 210 N UNIVERSITY DR#702 NOTICE OF REGULAR MEETING SCHEDULE CORAL SPRINGS, FL 33071-7320 HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT The Board of Supervisors of the Heritage Bay Community Devel• Affidavit of Publication opment District will hold their regular meetings for Fiscal Year 2023/2024 in the Heritage Bay Clubhouse, 10154 Heritage Bay STATE OF WISCONSIN Boulevard,Naples Florida,at 9:00 a.m.as follows: COUNTY OF BROWN October 5,2023 November 2,2023(Regular Meeting and Before the undersigned authority personally appeared,who Audit Committee) December 7,2023 on oath says that he or she is the Legal Coordinator of the January 4,2024 Naples Daily News,published in Collier County, Florida; February 1,2024 March 7 2024 that the attached copy of advertisement, being a Public April 4,2024 Notices,was published on the publicly accessible website May 2,2024 June 6,2024-Tentative Budget Adoption of Collier and Lee Counties, Florida,or in a newspaper by July 11,2024(Second Thursday) print in the issues of,on: August 1,2024 September 5,2024-Budget Public Hearing The meetings are open to the public and will be conducted in accordance with the provision of Florida law for community de- Issue(s)dated:09/21/2023 velopment districts. There may be occasions when one or more Supervisors will par- ticipate by telephone. Any meeting may be continued in prog- Affiant further says that the website or newspaper complies ress to a time, date, and location stated on the record without with all legal requirements for publication in chapter 50, additional publication of notice. A copy of the agenda for these meetings may be obtained from Florida Statutes. the District Manager's Office, 210 N.University Drive,Suite 702, Coral Springs, FL 33071, (954) 603 0033, or by visiting the Dis- __-- trict's website at https://www.heritagebaycdd.com. Additional- ly, interested parties may refer to the District's website for the latest District information. Pursuant to provisions of the Americans with Disabilities Act. Subscribed and sworn to before me, by the legal clerk,who any person requiring special accommodations at these meetings is personally Known to me, on September 21,2023: because of a disability or physical impairment should contact the District Manager's Office at least forty-eight (48)hours prior to the meeting. if you are hearing or speech impaired, please r contact the Florida Relay Service by dialing 7.1-1, or 1.800.955- 8771 (TTY) / 1-800-955.8770 (Voice), for aid in contacting the District Manager's Office. Each person who decides to appeal any action taken at these meetings is advised that person will need a record of the pro- Notary,State of WI, County of Brown ceedings 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 i/ V 9 1/I ) based, Justin Faircloth is My commission expires Sept 21,2023trict Manager #5827104 rVICKY FELTY Notary Public State of Wisconsin Publication Cost: $371.00 Ad No:0005827104 Customer No: 1305454 PO#: Meeting Schedule #of Affidavits1 This is not an invoice Service Report _ 16I1A1 sQuTuDE LAKE MANAGEMENT Account Heritage Bay CDD Work Order 00621817 Contact Justin Faircloth Work Order 00621817 Address 10154 Heritage Bay Blvd. Number Naples,FL 34120 United States Created Date 7/23/2024 Work Details Specialist Treated wetlands for torpedograss,ragweed, Prepared By HUGO PAIZ Comments to sedge and vines. Customer Work Order Assets Asset Status Product Work Type Heritage Bay CDD-Wetland-All Treated Service Parameters Asset Product Work Type Specialist Comments to Customer Heritage Bay INVASIVES CONTROL CDD-Wetland-All Heritage Bay TRASH/DEBRIS COLLECTION(IN CDD-Wetland-All HOUSE) Heritage Bay CDD-Wetland-All SHORELINE WEED CONTROL Heritage Bay Treated wetlands for torpedograss,ragweed,sedge and COD-Wetland-All vines. Service Report 1611A1 Sak__ LITuDE LAKE MANAGEMENT Account Heritage Bay CDD Work Order 00636522 Contact Justin Faircloth Work Order 00636522 Address 10154 Heritage Bay Blvd. Number Naples,FL 34120 United States Created Date 7/15/2024 Work Details Specialist Treated lakes 20 and 30A for grasses and Prepared By LEONARD SUSA Comments to brushes on the shorelines and ripraps.Water Customer level high.Fish and birds observed.Thank you for your business. Specialist State License Number Work Order Assets Asset Status Product Work Type Heritage Bay CDD-Lake-AII Treated Service Parameters Asset Product Work Type Specialist Comments to Customer Heritage Bay CDD-Lake-All TRASH/DEBRIS COLLECTION(IN HOUSE) Heritage Bay CDD-Lake-AII SHORELINE WEED CONTROL Heritage Bay CDD-Lake-All LAKE WEED CONTROL Heritage Bay CDD-Lake-All ALGAE CONTROL Heritage Bay CDD-Lake-AII Service Report sQLITuDE 1b 1 1A 1 LAKE MANAGEMENT Account Heritage Bay CDD Work Order 00637637 Contact Justin Faircloth Work Order 00637637 Address 10154 Heritage Bay Blvd. Number Naples,FL 34120 United States Created Date 7/23/2024 Work Details Specialist Treated littorals 1,2,3,4,5,6,10,12-18,21-29 for Prepared By HUGO PAIZ Comments to torpedograss,cattails and pennywort. Customer Work Order Assets Asset Status Product Work Type Heritage Bay CDD-Wetland-AII Treated Service Parameters Asset Product Work Type Specialist Comments to Customer Heritage Bay CDD-Wetland-All INVASIVES CONTROL Heritage Bay TRASH/DEBRIS COLLECTION(IN CDD-Wetland-AII HOUSE) Heritage Bay SHORELINE WEED CONTROL CDD-Wetland-AII Heritage Bay Treated littorals 1,2,3,4,5,6,10,12-18,21-29 for torpedograss,cattails and CDD-Wetland-All pennywort. Service Report 16I1A1 SQLITUDE LAKE MANAGEMENT Account Heritage Bay CDD Work Order 00643524 Contact Justin Faircloth Work Order 00643524 Address 10154 Heritage Bay Blvd. Number Naples,FL 34120 United States Created Date 7/15/2024 Work Details Specialist Treated lakes 12.28 and 28 for surface Prepared By LEONARD SUSA Comments to filamentous algae.Water level normal.Fish and Customer birds observed.Thank you for your business. Specialist State License Number Work Order Assets Asset Status Product Work Type Heritage Bay CDD-Lake-All Treated Service Parameters Asset Product Work Type Specialist Comments to Customer Heritage Bay CDD-Lake-All TRASH/DEBRIS COLLECTION(IN HOUSE) Heritage Bay CDD-Lake-All SHORELINE WEED CONTROL Heritage Bay CDD-Lake-AII LAKE WEED CONTROL Heritage Bay CDD-Lake-All ALGAE CONTROL Heritage Bay CDD-Lake-AII Service Report 1611A1 SQLITUDE LAKE MANAGEMENT Account Heritage Bay CDD Work Order 00648639 Contact Justin Faircioth Work Order 00648639 Address 10154 Heritage Bay Blvd. Number Naples,FL 34120 United States Created Date 7/11/2024 Work Details Specialist Treated littorals 6,27,19 and 20 for torpedograss Prepared By HUGO PAIZ Comments to and pennywort.P/u palm fonds at lakes 30a and Customer 30b.Brazilian pepper treated al lake 27. Work Order Assets Asset Status Product Work Type Heritage Bay CDD-Wetland-Ail Treated Service Parameters Asset Product Work Type Specialist Comments to Customer Heritage Bay INVASIVES CONTROL CDD-Wetland-All Heritage Bay TRASH/DEBRIS CDD-Wetland-All COLLECTION(IN HOUSE) Heritage Bay SHORELINE WEED CDD-Wetland-All CONTROL Heritage Bay Treated littorals 6,27,19 and 20 for torpedograss and pennywort.P/u palm fonds at lakes CDD-Wetland-AII 30a and 30b.Brazilian pepper treated al lake 27. 1611A1 NOTICE OF REGULAR MEETING SCHEDULE HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT The Board of Supervisors of the Heritage Bay Community Development District will hold their regular meetings for Fiscal Year 2024/2025 in the Heritage Bay Clubhouse, 10154 Heritage Bay Boulevard, Naples Florida, at 9:00 a.m. on the first Thursday of the following months,with exceptions as noted: October 3, 2024 (If needed) November 7, 2024 December 5, 2024 January 2, 2025 (If needed) February 6, 2025 (If needed) March 6, 2025 April 3, 2025 (If needed) May 1, 2025 June 5, 2025 —Tentative Budget Approval July 10, 2025 (Second Thursday) August 7, 2025 September 4, 2025—Budget Public Hearing The meetings are open to the public and will be conducted in accordance with the provision of Florida law for Community Development Districts. There may be occasions when one or more Supervisors will participate via phone. Any meeting may be continued in progress to a time, date, and location stated on the record without additional publication of notice. A copy of the agenda for these meetings may be obtained from the District Manager's Office, 210 North University Drive, Suite 702, Coral Springs, Florida 33071, (954) 603-0033, or by visiting the District's website at https://www.heritagebaycdd.com. Additionally, interested parties may refer to the District's website for the latest District information. Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations at these meetings because of a disability or physical impairment should contact the District Manager's Office at least forty-eight (48) hours prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1- 800-955-8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Manager's 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 1611A1 Heritage Bay Community Development District Financial Report June 30, 2024 Prepared by ( INFRAMARK INIRASTRUCIURt MANAG614INI SIRVICtS HERITAGE BAY 16 I 1 A 1 Community Development District Table of Contents Page# FINANCIAL STATEMENTS Balance Sheet -All Funds .................................................................................... 1 Statement of Revenues, Expenditures and Changes in Fund Balance GeneralFund .................................................................................... 2-3 DebtService Fund .................................................................................... 4 SUPPORTING SCHEDULES TrendReport .................................................................................... 5-6 Non-Ad Valorem Special Assessments ..................................................................... 7 Cash and Investment Report .................................................................................... 8 Bank Reconciliation .................................................................................... 9 CheckRegister .................................................................................... 10 16I1A1 Heritage Bay Community Development District Financial Statements (Unaudited) June 30, 2024 t 16I1A1 HERITAGE BAY Community Development District Governmental Funds Balance Sheet June 30, 2024 SERIES 2018 DEBT ACCOUNT DESCRIPTION GENERAL FUND SERVICE FUND TOTAL ASSETS Cash-Checking Account $ 532,641 $ - $ 532,641 Accounts Receivable 5 - 5 Due From Other Funds - 16,581 16,581 Investments: Money Market Account 713,940 - 713,940 Reserve Fund - 390,436 390,436 Revenue Fund - 681,785 681,785 TOTAL ASSETS $ 1,246,586 $ 1,088,802 $ 2,335,388 LIABILITIES Accounts Payable $ 31,535 $ - $ 31,535 Accrued Expenses 4,443 - 4,443 Due To Other Funds 16,581 - 16,581 TOTAL LIABILITIES 52,559 - 52,559 FUND BALANCES Restricted for: Debt Service - 1,088,802 1,088,802 Assigned to: Operating Reserves 101,981 - 101,981 Reserves-Erosion Control 14,687 - 14,687 Reserves-Lakes 361,725 - 361,725 Reserves-Stormwater System 58,675 - 58,675 Unassigned: 656,959 - 656,959 TOTAL FUND BALANCES $ 1,194,027 $ 1,088,802 $ 2,282,829 TOTAL LIABILITIES&FUND BALANCES $ 1,246,586 $ 1,088,802 $ 2,335,388 1 HERITAGE BAY 16 I 1 A 1 Community Development District General Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending June 30, 2024 ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) REVENUES Interest-Investments $ 51,001 $ 38,251 $ 60,042 $ 21,791 Interest-Tax Collector - - 2,317 2,317 Special Assmnts-Tax Collector 505,604 505,604 505,604 - Special Assmnts-Reserves 31,250 31,250 31,250 - Special Assmnts-Discounts (21,474) (21,474) (19,640) 1,834 Other Miscellaneous Revenues - - 32,023 32,023 TOTAL REVENUES 566,382 553,631 611,596 57,965 EXPENDITURES Administration P/R-Board of Supervisors 9,000 6,750 3,600 3,150 FICA Taxes 689 517 275 242 ProfServ-Arbitrage Rebate 600 600 - 600 ProfServ-Dissemination Agent 1,500 625 625 - ProfServ-Engineering 12,000 9,000 2,527 6,473 ProfServ-Legal Services 11,500 8,625 2,718 5,907 ProfServ-Mgmt Consulting 52,078 39,059 39,058 1 ProfServ-Property Appraiser 8,053 8,053 8,271 (218) ProfServ-Special Assessment 7,428 7,428 7,212 216 ProfServ-Trustee Fees 8,468 8,468 2,846 5,622 ProfServ-Web Site Maintenance 1,238 928 931 (3) Auditing Services 5,000 5,000 4,200 800 Website Compliance 1,553 1,165 1,164 1 Postage and Freight 1,000 750 1,831 (1,081) Insurance-General Liability 9,419 9,419 8,936 483 Printing and Binding 1,800 1,350 1,487 (137) Legal Advertising 2,000 1,500 688 812 Misc-Bank Charges 100 75 - 75 Misc-Assessment Collection Cost 10,737 10,737 10,344 393 Misc-Web Hosting 1,500 1,125 - 1,125 Office Supplies 100 75 - 75 Annual District Filing Fee 175 175 175 - Total Administration 145,938 121,424 96,888 24,536 Field ProfServ-Field Management 14,440 10,830 1,203 9,627 R&M-Contingency 100 100 - 100 Total Field 14,540 10,930 1,203 9,727 2 16I1A1 HERITAGE BAY Community Development District General Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending June 30, 2024 ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) Lakes and Ponds Contracts-Lake and Wetland 71,200 53,400 50,400 3,000 Contracts-Water Analysis 9,861 7,396 - 7,396 Contracts-Water Quality 20,905 15,679 12,843 2,836 Contracts-Lakes 30A&30B 24,000 18,000 18,000 - Contract-Sediment Testing 5,483 4,112 - 4,112 R&M-Aquascaping 4,175 3,131 - 3,131 R&M-Stormwater System 4,000 3,000 - 3,000 R&M-Lake Erosion 100,000 75,000 93,425 (18,425) R&M-Contingency 7,825 5,869 - 5,869 Reserve-Lakes 140,000 140,000 - 140,000 Reserve-Stormwater System 18,455 18,455 - 18,455 Total Lakes and Ponds 405,904 344,042 174,668 169,374 TOTAL EXPENDITURES 566,382 476,396 272,759 203,637 Excess(deficiency)of revenues Over(under)expenditures - 77,235 338,837 261,602 Net change in fund balance $ - $ 77,235 $ 338,837 $ 261,602 FUND BALANCE,BEGINNING(OCT 1,2023) 855,190 855,190 855,190 FUND BALANCE,ENDING $ 855,190 $ 932,425 $ 1,194,027 3 HERITAGE BAY U ' M Community Development District Series 2018 Debt Service Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending June 30, 2024 ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) REVENUES Interest-Investments $ 1,000 $ 750 $ 50,458 $ 49,708 Special Assmnts-Tax Collector 1,689,155 1,689,155 1,689,155 - Special Assmnts-Discounts (67,566) (67,566) (61,795) 5,771 TOTAL REVENUES 1,622,589 1,622,339 1,677,818 55,479 EXPENDITURES Administration ProfServ-Property Appraiser 25,337 25,337 - 25,337 Misc-Assessment Collection Cost 33,783 33,783 32,547 1,236 Total Administration 59,120 59,120 32,547 26,573 Debt Service Principal Debt Retirement 1,115,000 1,115,000 1,110,000 5,000 Principal Prepayments - - 25,000 (25,000) Interest Expense 456,150 456,150 455,725 425 Total Debt Service 1,571,150 1,571,150 1,590,725 (19,575) TOTAL EXPENDITURES 1,630,270 1,630,270 1,623,272 6,998 Excess(deficiency)of revenues Over(under)expenditures (7,681) (7,931) 54,546 62,477 OTHER FINANCING SOURCES(USES) Contribution to(Use of)Fund Balance (7,681) - - - TOTAL FINANCING SOURCES(USES) (7,681) - - - Net change in fund balance $ (7,681) $ (7,931) $ 54,546 $ 62,477 FUND BALANCE,BEGINNING(OCT 1,2023) 1,034,256 1,034,256 1,034,256 FUND BALANCE,ENDING $ 1,026,575 $ 1,026,325 $ 1,088,802 4 16 11A 1 Ts — eeeee e eeeeee ee , eee ee < � o LO LOCVm CO fn m • 0 0 A 0 0 0 0 0 o CO CO CO CO CO CO CO m E 0 N a _ a� 0 00 0 0 a a CO 0 0 0 o rn CO 00 0 0o r _ 1- rn a o LO (4D It ocT o c a co c:i . a 03 m n aw Q r 0 0 a N w N N m m N co N co to Lo a) Q ,ri e. to - r ei .- o c.r .. ce 6 LL r :At a c t �C LO tv - CO p < � M tv eiCO 0 tCO h a = h 2 to r v ,o N o m o m CO , , CO , CO o CO - - N - r N - CO CO `� th COm m a m 0 rn w U) - a , CO G a r o o, CV C < v r co M am R "' m o 0 0 0 0 • 0 9 r rn r C a' = m' L La CV CON r O.r mt. COCV 0 CV CV • C. v a •- • .. N y N O H cN o ._ 0, v o , , , . CV , , CO m , , , O r CO CO CO CO CO - m a a = O ' to N of v m () CO • a a) D C C 7 - 0 0a -) tO 0 a CO - CO < CO a) C a 10 v - a ▪ w to; to OS C, r v CO .a a a to - C 73 d O QL A N • a CO •• . , , . CV , , , Of • lm _ ,oa t to tv N a • a ., a) 3 L , , , , m , , CV CO CV co • • , ,- , CV ; CO A C 0 I. o to - 01 . v 0 CO N CO eo CD L1. LL a tv o d w - 01 a co co0 , _CV 0 a , , , 0 , ,• A , , , • 0 , T , , c‘s o • Q M V to CV C w a) o , . o o co . . o a o . c, , o , , 7,. , o , , • , . . E Y tooi TO; ta f▪t • , , , 1.1, LO 0 , , , 04 . CO , V, 0 0 LO . • . y CO , CV A 7 A N < m 00 to co < oto to COM _ m CO w• - CO V m N mO . tc. 00 CV L ) N in C E N w Q e t. j rn toc L' UG c rO Cco co to N Q a) M V N y N CO _ I o N N % LL j_W 0 A c c c wco b N .0 y N _ d N c_ c LL C C �9 m t'3 uE, •En uE, m g' `o - o a t % E 2 c m V, x uEi a H 9E a, c, a V a - y a a �d S w S a n 3 9 tg o ¢� it 'a ii Q C ¢ ¢ g 'm 2 t L 2 2 Z o, . v in o c ii e v o 0 o w "' c u, y c r > _ is = fn'�n Si-S 9 °1 E a LL a a a a` a a a a d ¢' 3 a N aO ¢c al a CY W O r2 r u1 Q ix 1 U 1 6 I 1 A 1 a e — e e . 00 � ol, Co CO e � � N N a- co a) c CI, o ^ oo � o � a 0 CV 0 Of 0 _ _ o < � oomoa 09 r N � � � arc cri m t a m M 0 c v w CO Q m : : ; : N M N,13 • ai ,Qse CVap m C �..I a z CV a v CV lF CO CD CO al c ,_ N to m t TB N Q » m -- V CD m r 0 hCO 0 C. C m N .- N * - Lei A coenenm A 00 CI CV „ MCS CO A C aoi ' en 3 m CV eek LL • o a M CV a N m - a) N on en 0)C) CN • • , , WRS ' A GO nQ N _tO 'a C C 7 _ o re Ca T • N - r Sri r CD C a L 3 13 C , , • LC) • • , co .a W c wi ceir 1 C -0a s a r �I d O C K ) — aa N CI a Q N e 06 e h 3 L o O co 'n IDLL {It .0 tri N r V CD ce = , c I•IA o r ' a 0 r �I C 40 E - co co 1 co I a) g t 0 N r t+ N RI r o CV 0 r c N N H = csi co U N r - v ` o a ^ 0 4-, C N r to_ Id cn . v a n 32 N 1 w 22• N a Q3 OY bb ¢ m C h y —N — n e 12 b b H51 w m m E w V p p V V K d A 9 V Ili ti LL 2 0 16IUA1 Heritage Bay Community Development District Supporting Schedules June 30, 2024 1611A1 r- 1.14 U) 0 U0 f0 U) CO N N- V N U) O U) NI- LC) o U) CO O Nr CA CO U) U)LU CO N LO 6) O NI- Lf) Cs N 6) M V CO CO Lf) M CO 00 O N ti 00 CO O O O O N M co- co- co- O V' 6) vt co- co- O co- [n V CIO A- A- CO CO U) N- N N CO N- N M CO C) = N CO to CI CD LI. r- A- CI CO Z U CA CA CA CA CA EA- U- ›- O o N CO NY CO CO CO U) 6) O N 6) CO 1- N CO 0 o CO CU 2, LU O N 6) LU 6) A- I- rt O CO NI- N N LU LC) CON N N M 6) CO U) c') U) N V' NI- N- A-- N O Z i C - M N N N O NE CA �) w Q CC Q O UO EA EA C) J O M M N W CO CO 0') CO CO0) 6) N N- '� o Q CO CO O CO CT) O n U) U) CO CO N .- 0 O CO N N CO 6) CO LO V CO V CO N U) O O) 6) CO O O d C O M M LO COtt O M CO '- N N Lti A-- 0 U O X O 3 LU N L() I- N 0 LL Z` N Eft Eft ER EA O• 0 M 6) o CO CO) CO O vt CO CO O) O O O O AT N C) o () C L. O O CO M NI- V NJ- LO tt CO I,- CO N CO O 0 O L. ar -� O O M N O Nt U) A- O ,- 6) O O I- O O O 1 d 3 E N c ; CO NI: CO M CO 6) O) LU 6) co- V CD •p Y O O y N N M CD N C CO CO CO O M U) N . 0 0 Q N N O• C) Cv O •C CA CA CA CA E C) M N N CO V' CO NI- CO 00 L- M O d' 6) co r y d W C N 'Cr N CO A.- Ln LO LO CO M N CO t` CO C) O '- 0 y N CA (0 N 6) .- N C-- CO O CO O N- CO MCD U) �� V O V CO M M N N dNt gat A OU •_ C , U N Eft a) O CA a_ LL Cl) --. y co O) co N co (NI N co O v) co . O OO N M V N N r) CO CO CO C10 N N CO N M E +S+ y�, N- CO CO N CO N LC) N M v L C lU C 6) �t CO CC) CO N N O O t'7 O ' CO CO LL O Ti O O E > Cl) N Q 0 a Q C En ER 0 Z N N U) O N CO U) CO N 6) CIO M CO CO O CA CO L- C') T Et I- N '- M '- O O CO Tr CO +-. CA M N V N I NI- .- N 00 C. O O I- O CD �, a N M Ln 1, N 0) CIO 6) ti 6) O 6) 00 0 U 0 > N N M A- cA LO a0 M M 6) M if) O N Q V >- N z 6_ 0 re a) Z Z a Q a) J p H EA 0) Eft W N E c o U O O d CU C M co co co co co co co Ni- V V' V NI' NI- J w Q r E O N N N N N N N N N N N N N N N J > R lU Cl) CO' O CO d' O CO N N O CO CO LU CO N O ,2 J J mMO N N O N c- O O O 0 0 O O Q u CD CO A- N A- C) LO CO d m O O N N N N M U) CO (O W co Q o 0 0 0 0 0 O o O w 17. a — — H E = 0 1611A1 HERITAGE BAY Community Development District Cash & Investment Report June 30,2024 ACCOUNT NAME BANK NAME YIELD BALANCE OPERATING FUND Operating Checking Valley National Bank 5.38% $532,641 * Money Market Account BankUnited 5.25% 713,940 Subtotal $1,246,581 DEBT SERVICE AND CAPITAL PROJECT FUNDS Series 2018 Reserve Fund U.S. Bank 4.96% 390,436 Series 2018 Revenue Fund U.S. Bank 4.96% 641,785 Subtotal 1,032,222 Total $2,278,803 *A transfer from GF to DS in the amount of$ 16,581.00 will be on July 24, 2024. 8 Bank Account Statement 16 1 A 1 Heritage Bay CDD Bank Account No. 9050 Statement No. 06-24 Statement Date 06/30/2024 GL Balance(ICY) 532,641.27 Statement Balance 533,961.02 Outstanding Deposits 0.00 GL Balance 532,641.27 Positive Adjustments 0.00 Subtotal 533,961.02 Outstanding Checks -1,319.75 Subtotal 532,641.27 Ending Balance 532,641.27 Negative Adjustments 0.00 Ending G/L Balance 532,641.27 Outstanding Checks 06/21/2024 Payment 4275 Check for Vendor V00075 -1,319.75 Total Outstanding Checks -1,319.75 9 1 6 1 1 A 1 /2 § } » » $ E 0 To $_01 2 ) § \ ; in 0 \ \ \ / a § Ti cn Lu; , \ • - a ! ! z ) fCV 0 4 II as 03 \ \ / / ce e CNJ 4 we >. a ± 2 / / \ 1- ■ in— © Ce 0 \ ( W 2 l E { f \ = E - E / ) • o § _ 0 u ea 0 m In Lu YZmM YZtc g 0 0 0 \ >- k § ( } } 0 0 $ > » > 0 H § § § § k H o & 00 16d1A1 9E. 1611A1 6INFRAMARK INFRASTRUCTURE MANAGEMENT SERVICES HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT July 11, 2024 — CDD Meeting Board of Supervisors Edwin Hubbard, Chairman Justin Faircloth, District Manager F. Jack Arcurie, Vice Chairman Gregory L. Urbancic, District Counsel Steven Bachenberg, Assistant Secretary Albert Lopez, District Engineer Allen Soucie, Assistant Secretary Vacant, Assistant Secretary The next meeting is scheduled for Thursday, August 1, 2024 at 9:00 A.M. Action Items 1. Attorney— Provide memo on new legislation regarding year goal setting and evaluation. 2. Assistant District Manager— Monitor lake 14 interconnects. 3. Assistant District Manager— Monitor lake 20 west bank mitigation area for littoral regrowth. 4. Assistant District Manager— Have CSEI complete the contract and FY2024 repairs to lakes 4, 6, 15, 19, & 20. 5. District Manger— Have SOLitude fluff cutting proposal executed once approved by the Club, send to recording, and have the work scheduled. 6. District Manger— Have goals and objectives report posted to the District's website by 12/1/2025 as required by HB7013. 7. District Manager—Schedule the November quarterly review with Supervisor Arcurie & SOLitude. 8. District Manager— Update the Lake Management Assessment list once work is complete. 9. Engineer— Have FY2025 WQ work completed. 10. Engineer—Attend the April 2025 quarterly inspection to complete the requirements adopted by the Board as required by HB7013 at their 7/11/24 meeting. 11. Recording — Publish notices as required for the FY2025 budget public hearings. 12. Supervisor Hubbard — Follow up with the Club regarding the fluff cutting by SOLitude and with Mr. Urbancic regarding stormwater work and any necessary changes to contract wording. 13. Supervisor Soucie— Research Google Earth historical information on holes 14 & 15. I6I1A1 FEMA Policy Interpretations Limiting CDD Recovery No Longer Have a Legal Basis: Recovery Claims Denied in the Last Six Years May Now be Viable For more than 40 years federal administrative agencies have been given deference by federal courts regarding the interpretation of their implementing statutes and regulations as a result of the Chevron v.NRDC, 467 U.S. 837 (1984)decision by the Supreme Court. However,this case was explicitly overturned by the Supreme Court this year in Loper Bright v. Raimondo, 603 U.S. (2024). This means that the deference accorded federal administrative agencies regarding the implementation of their statutory and regulatory mandates is no longer automatically provided, and instead, the statutes, regulations, and Congressional history of a law will be more important than an agency's own interpretation. Essentially, the courts have taken back control of the interpretation of regulatory directives. This is a critical fact for Community Development Districts, as pursuant to the Stafford Act and its implementing regulations, Special Districts such as CDDs are not differentiated from other local governments when it comes to the approval of recovery reimbursement. It is only FEMA's own policy interpretations that have attenuated the eligibility of CDDs to such an extent that effectively only emergency road clearing efforts are now eligible. With Loper Bright, these interpretations by FEMA now ring hollow with no legal foundation,as the relevant FEMA policies limiting the recovery of Special Districts are no longer accorded automatic deference and were not subject to rulemaking pursuant to the requirements of the Administrative Procedures Act. Further, there is no indication that Congress intended to limit the recovery of Special Districts in the Stafford Act and there is no reasonable basis for such limitations.Additionally,the Supreme Court also ruled on Corner Post v. Board of Governors, Federal Reserve System, No. 22-1008 (July 1, 2024), during this term, and this case makes clear that when it comes to determining when the six- year APA statute of limitations begins to accrue, it is not until the entity would have a right to assert it in court. Since under the APA that does not occur until there has been final agency action, any CDD that has had claims denied in the last six years would have an opportunity to challenge FEMA's baseless Special District limitations in federal court. While FEMA retains discretionary authority, the nature of their self-dictated limitations to CDD recovery under the Stafford Act seem particularly well-suited to a successful APA challenge. Filing a lawsuit in federal court is a considerable undertaking,but many CDD's have had hundreds 1 1611A1 of thousands or millions of dollars in recovery claims denied by FEMA for Hurricanes Irma and Ian, so in some cases the cost/benefit analysis will be a simple matter. While not fully investigated yet, it is also possible that CDDs that were denied recovery claims for similar reasons could file jointly. The Loper Bright decision provides some real hope for CDDs that were wrongfully denied recovery claims to successfully challenge FEMA's decision in a federal APA lawsuit. Further information can be provided on an individual CDD's situation upon request. 2 1611A1 % Brown & Brown PUBLIC SECTOR Insurance Proposal October 1 , 2024 — October 1 , 2025 HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT P y {. iff#4 ,,� /. lir- 44 71', ": li0i '' ' 7,F=-4411"-..,n Ilk*, v ,'..i- ;. iiIppo\\NI 43. - 40. 40:_ w ae,-• _. 1 , ,'f , ,e / if 40 Atik;;; ilk ‘ : , i 4 AZ. f e . or Ilk , ilk 14 ' , , i i, , :- -At . i* st , .. 1611A1 Heritage Bay Community % Brown & Brown Development District Table of Contents Overview 1 The Agency of Brown&Brown, Public Sector An Introduction to Your Service Team Preferred Governmental Insurance Trust Claims Services &Safety and Risk Management Services General Liability 2 Public Officials & Employment Practices Liability 3 Cyber Liability 4 Automobile Liability 5 Broker Recommendation/Premium Recapitulation 6 Notes of Importance Compensation Disclosures Carrier Financial Status Guide to Best's Ratings Items Required Prior to Binding 7 Acceptance of Proposal - Premium Recapitulation Uninsured Motorist Form Preferred Signature Page This proposal is intended to give a brief overview.Higher limits may be available.Please refer to coverage forms for complete details regarding definition of terms,exclusions and limitations. Heritage Bay Community Brown & BrMv1ii A 1 Development District 4111111111 Our Story The Brown & Brown, Public Sector team is a highly-specialized unit of insurance advisors 100% trained to deliver industry-leading services to public entities in the State of Florida. 4 , Since 1992, we have continuously refined that ,r w`' r •• ‘);rt specialization and enhanced our services, while becoming the largest public entity brokerage in • • '� - %r:" Florida. Our team provides Property& Casualty ;_ O' <� and Employee Benefits services to governments ' ' from Key West to the Panhandle and represents more than 200 clients. •�''' _ .., We have built our reputation by empowering : . t l our governmental clients to outperform their , t 10, 4 industry peers, lower their cost of risk, and s �' !4 enhance their insurance programs - all while `' , ' * ' staying within their annual budgetary f t ' 14 constraints. Our team is committed to serve h "'r filr or those who serve the public - and provide s �`'' superior service to our clients, their staff, and ; ;• their employees. • Dedicated service team working exclusively for Florida local governments in all capacities surrounding risk and human resources • Access to highly experienced public entity resources including Claims Team, Panel Counsel, Loss Control, Disaster Planning and Recovery,and Risk Management Specialists. • Only retail office in Florida 100% committed to Florida's public entities • Brown & Brown, Public Sector currently represents over 200 of Florida's governmental entities o 22 Counties o 70 Cities o 20 Public Airports o 7 Public School Districts o State of Florida This proposal is intended to give a brief overview.Higher limits may be available.Please refer to coverage forms for complete details regarding definition of terms,exclusions and limitations. 16I1 i Heritage Bay Community Brown & Brown Development District An Introduction to Your Service Team Account Executives Matt Montgomery (386) 239-7245 Matt.Montgomery@bbrown.com Executive Vice President Tiffany Hill,GBDS (386) 281-6846 Tiffany.Hill@bbrown.com Vice President/Client Services Leader Paul Dawson,ARM-P (386) 239-4045 Paul.Dawson@bbrown.com Senior Vice President/Public Risk Advisor Michelle Martin, CIC (386) 239-4047 Michelle.Martin@bbrown.com Senior Vice President/Public Risk Advisor Kyle Stoekel,ARM-P,CIC (386) 944-5805 Kyle.Stoekel@bbrown.com Public Risk Advisor Bill Wilson (386) 333-6058 Bill.Wilson@bbrown.com Public Risk Advisor Molly Grande,CPCU,ARM,CISR (386) 333-6084 Molly.Grande@bbrown.com Account Executive Devyn Donley (386) 239-4070 Devyn.Donley@bbrown.com Account Executive Robin Russell,ARM-P,CISR,CSRM (386) 239-4044 Robin.Russell@bbrown.com Vice President/Account Executive Victoria"Tori"Reedy (386) 239-4043 Tori.Reedy@bbrown.com Executive Coordinator Service Representatives Emily Bailey (386) 333-6085 Emily.Bailey@bbrown.com Public Risk Specialist Melody Blake,ACSR (386) 239-4050 Melody.Blake@bbrown.com Senior Public Risk Specialist Taylor Brodeur (386) 361-5225 Taylor.Brodeur@bbrown.com Public Risk Specialist Jessica Conway (386) 333-6001 Jessica.Conway@bbrown.com Public Risk&Claims Specialist Patricia"Trish"Jenkins,CPSR (386) 239-4042 Trish.Jenkins@bbrown.com Senior Public Risk Specialist Certificate Requests: 179.certificates@bbrown.com Claim Reporting: 179.claims@bbrown.com Our Service Team philosophy focuses on accountability at all levels of account management. Our goal is not simply to meet your service needs,but to exceed them.All the employees at Brown&Brown are dedicated to achieving this goal and distinguishing ourselves from the competition. This proposal is intended to give a brief overview.Higher limits may be available.Please refer to coverage forms for complete details regarding definition of terms,exclusions and limitations. Heritage Bay Community Vi Brown & BroMi' I A 1 Development District Preferred Governmental Insurance Trust (Preferred) Overview Several hundred members and millions in premiums prove that the Preferred Governmental Insurance Trust® fulfills what Florida needs: an insurance program exclusively customized and dedicated to the public sector. Preferred stays on the forefront of specialized insurance for property, casualty and workers' compensation because it is non-profit and self-governed with a membership comprised solely of Florida public entities. Preferred's history dates back to 1999. Its robust membership and financial strength, including consistent growth of surplus, stem from its conservative platform of managed risk. Preferred is just that:preferred for unmatched public entity experience,innovation,stability and personalized service. Preferred's Member Types Municipalities Counties Special Districts Public Schools Charter Schools Sheriff Departments Housing Authorities Aviation Authorities Transit,Port&Utility Authorities Preferred's Comprehensive Coverages Property Workers'Compensation General Liability Automobile Liability Automobile Physical Damage Law Enforcement Liability Public Officials Liability Employment Practices Liability Educators'Legal Liability The Power of Groups and People What does a specialized insurance trust do for you?In the case of Preferred,it gives you the purchasing power of a very large trust with billions of covered property values—far more financial negotiating power than a single public entity can muster.As a Preferred member,you are part of a formidable Florida insurance trust. The trust also transfers risks from any one public entity to the larger group.This provides all members of the trust better rating structures with less volatility.Preferred's sole focus on government ensures that members' unique needs are met. This proposal is intended to give a brief overview.Higher limits may be available.Please refer to coverage forms for complete details regarding definition of terms,exclusions and limitations. 16I1A1 Heritage Bay Community V3 Brown & Brown Development District Underwriting and Administration Behind Preferred's underwriting platform are decades of success built on integrity and market relationships. Our team of underwriters' vast insurance expertise enhances the actuarial and scientific data used to underwrite individual risks within the trust. Services delivered are both broad and precise. Reliability is assured.The administrator for Preferred is Public Risk Underwriters of Florida,Inc.®(PRU),Florida's premier public entity specialist of its kind.Preferred's claims administrator is PGCS Claim Services.With more than 25 years in claims experience,PGCS is Florida's foremost governmental third-party administration company. Public a um Risk PreferredVERNMENTAL `'"' Insurance Solutions for Public Entities PGIT INSURANCE TRUST Claim Services Underwriting Highlights • Diverse risk financing options:guaranteed cost, deductible,self-insured retention,all lines aggregate • Competitive premium discounts based on favorable experience and sound safety practices • Flexibility of coverage design,including mono-line or package basis • Dynamic financial analysis conducted periodically to validate the trust's superior financial standing Administration • General counsel,defense counsel and litigation services by specialists in governmental law • Membership relations for networking and professional development • Legislative Pulse newsletter from Tallahassee-based law firm • Professional marketing that guarantees local agent support, governmental knowledge and an ever- growing group of members • Preferred News—a quarterly publication covering the spectrum of government insurance issues • State filing,accounting and independent CPA audited financials as needed Preferred's Expert Boards Know Your Business Preferred is governed and guided by people working daily in all segments of Florida's public sector - from municipalities to counties to schools to special taxing districts. The Board of Trustees is comprised of elected public officials who work wisely and diligently to set policy, keeping Preferred as the premier public entity insurer of its kind. This proposal is intended to give a brief overview.Higher limits may be available.Please refer to coverage forms for complete details regarding definition of terms,exclusions and limitations. 1611A1 Heritage Bay Community .1i3 Brown & Brown Development District Preferred Claims Administration Preferred Governmental Claim Solutions, Inc. ® (PGCS) is the premier governmental third-party claims administrator in the state of Florida and administers the claims for Preferred Governmental Insurance Trust (Preferred). Since its founding in 1956, PGCS has provided claims administration services exclusively to over 450 governmental entities including schools, cities, towns, counties, community development districts, and fire districts. Therefore, PGCS's adjusters are extremely qualified to handle governmental tort liability and public sector workers'compensation claims. They are experts at investigating and handling police and firefighters presumption claims. PGCS is sensitive to the politics involved in the handling of public entity claims. PGCS's claims administration program consists of workers' compensation, general liability, bodily injury,personal injury,property,auto liability,auto physical damage,employment practices liability, school leaders/educators liability and public officials liability. Their claims staff has over 630 years of combined insurance experience and each has been with PGCS an average of 8 years. Claims are handled under strict supervision in accordance with the PGCS workers' compensation and liability claim handling procedure manuals and the PGCS claim best practices manual. A random sampling of each adjuster's claim files are audited on a monthly basis by a Quality Assurance Manager to ensure compliance. PGCS provides their clients with a dedicated Subrogation Unit to pursue reimbursements from at- fault third parties. Their current recovery rate is fifty-nine (59) percent of the claim costs expended. PGCS also has a dedicated excess reporting and recovery unit for communication to and securing reimbursement from the excess and/or reinsurance carriers. In addition, PGCS provides a state- approved Special Investigation Unit (SIU) to prevent and pursue fraudulent claims. PGCS offers rewards up to $10,000.00 for the arrest and conviction of persons committing workers' compensation fraud. This service is provided via a twenty-four hour seven day a week hotline. PGCS utilizes the RiskMaster system for claims processing. This system captures a wide variety of data and allows the adjuster to enter an unlimited number of claim notes, process reserve changes, and issue claim payments. Customized reports can be obtained from PGCS's on-line system containing a multitude of data parameters that a client may choose to analyze. The system can be accessed by clients via their website at www.pgcs-tpa.com. Communication with PGCS's clients is the cornerstone of their claims administration program. Professional adjusters, nurses, management, quarterly in-depth claim review meetings, 24/7 claim reporting, utilization of attorneys specializing in public entity defense, litigation management, and return to work programs are just a sample of how PGCS has set the standard for the industry. PGCS is committed to partnering with their clients to provide professional and aggressive claim management programs. While they are recognized as the leader in the industry, PGCS is always striving to improve the quality of their programs and expand the services that they offer. This proposal is intended to give a brief overview.Higher limits may be available.Please refer to coverage forms for complete details regarding definition of terms,exclusions and limitations. 1611A1 Heritage Bay Community % Brown & Brown Development District Preferred Safety and Risk Management Services The success of any public sector community is tied to its ability to protect and preserve its human physical assets. This basic premise serves as the cornerstone of an effective Safety Management program and underscores the importance of Safety and Risk Control to the community. Preferred's Safety and Risk Management Department is very aware of the valuable contribution a comprehensive safety and risk control program makes to the bottom-line of any organization. At Preferred,Safety consultations originate with one basic thought—to recommend specific measures to minimize or eliminate the exposures that cause accidents. This does not mean that the workplace become no-risk utopias, but we expect our consultants to recommend measures to control and minimize all types of accidents, injuries and illnesses to our Preferred members' operations and premises. Preferred is dedicated to meeting the challenge of the complex issues facing public sector organizations Disarming these issues and converting them into solutions which work to the advantage of our goal.Preferred's approach to risk control incorporates the following elements: • Exposure Identification - Assist management in determining areas where a chance of loss might exist through cause trend analysis,work site evaluations,and facility inspections. • Exposure Measurement and Loss Analysis-Loss analysis and a review of the consequences of the exposures will be considered to develop alternative methods of control. • Determination and Selection of Appropriate Risk Control Methods - Based on measurement and analysis, specific recommendations and/or custom designed risk control plan will be formulated. OSHA,as well as other Agency Standards will be applied and/or used as a "Best Practice" measure when designing and formulating safety and risk control plans. • Training and Safety Management Consulting - After considering client needs specific services and/or training will be formulated and initiated to fit the client's need. Key Personnel or specialty consulting services with the knowledge and skills needed to meet those identified needs will be provided. • Additional Consulting Services Available-Preferred's Safety&Risk Management has other services available that may benefit our clients.These services include security evaluations and review of existing safety and risk programs. Preferred's Safety and Risk Management Department evaluates the unique needs to each client, ultimately designing a program that is capable of being integrated into the overall safety and risk control efforts of each client. Preferred's dedication to the problem-solving approach is the foundation of their Safety and Risk Management Service. This proposal is intended to give a brief overview.Higher limits may be available.Please refer to coverage forms for complete details regarding definition of terms,exclusions and limitations. Heritage �, 6 I l A 1 Bay y Community Brown & Brown Development District General Liability Term: October 1,2024 to October 1, 2025 Company: Preferred Governmental Insurance Trust(Preferred) Form: Occurrence Coverage Limit Deductible General Liability Bodily Injury and Property Damage,per Occurrence $1,000,000 Personal Injury and Advertising Injury,per Person/Occurrence Included Products/Completed Operations,Aggregate Included $0 Fire Damage,per Occurrence Included Per Occurrence Medical Payments $2,500 Employee Benefits Liability,per Occurrence $1,000,000 Sublimits Vicarious Law Enforcement Liability,per Occurrence $1,000,000 Principle of Eminent Domain Including Inverse Condemnation, "Bert J. Harris, Jr., Private Property Rights Protection Act" per $100,000 Occurrence/Annual Aggregate. Same as General Sewer Backup and Water Damage: Liability Non-Negligent Claims $10,000/$200,000 Negligent Claims. $200,000/$200,000 Herbicide and Pesticide,per Occurrence $1,000,000 Additional Coverages Included: 1. EMT/Paramedic Professional Services 2. Premises Operations 3. "Insured" Contracts 4. Host Liquor Liability 5. Broad Form Property Damage Subject to$2,500 Personal Property of Others Sublimit 6. Watercraft Liability(under 52 feet).See policy form for limitations 7. Limited Worldwide Coverage 8. Failure to Supply Water 9. Communicable Disease (Correctional Facilities and Health Care Facilities-$300,000 Limit) Notes of Importance: 1. Premium is not audited. 2. Defense Costs are paid in addition to policy limits. 3. In the event an occurrence, accident or offense continues beyond the policy period, the applicable deductible would apply separately to each policy period in which the occurrence,accident or offense was committed or was alleged to have been committed. 4. Limits of Liability are subject to Florida Statute 768.28. 5. Deductible does not apply to claims expense. This proposal is intended to give a brief overview.Higher limits may be available.Please refer to coverage forms for complete details regarding definition of terms,exclusions and limitations. i611A1 Heritage Bay Community % Brown & Brown Development District General Liability Exclusions,include but not limited to: • Expected or intended injury • Contractual Liability • Liquor Liability • Workers' Compensation and similar laws • Employer's Liability • Pollution • Aircraft,Auto or Watercraft • Mobile Equipment • War • Damage to Your Property,Product or Work • Damage to Impaired Property or Property Not Physically Injured • Recall of Products,Work or Impaired Property • Racketeering • Law Enforcement,except for vicarious liability arising out of an act or omission by a law enforcement agency that is not owned, operated or controlled by the "Covered party" if there is a contract with an outside agency to provide law enforcement for your entity. • Asbestos,Mold,Fungi,or Bacteria • Liability arising out of or caused or contributed to by any ownership, maintenance, operation, use, loading, unloading or control of or responsibility for any airfield, airport, aircraft, runway, hangar, building or other property or facility designed for,used, connected,associated or affiliated with or in any way related to aviation or aviation activities; this exclusion does not apply to premises exposure for those common areas open to the public including but not limited to parking areas,sidewalks,and terminal buildings. • Failure or inability to supply or any interruption of any adequate quantity of power,steam,pressure, or fuel • Subsidence,erosion or earth movement. • Hospital/Clinic Medical Malpractice or Health Care Facilities • Professional Health Care Services, but not including emergency medical services for first aid performed by emergency medical technicians,paramedics or Medical Director while in the course and scope of their duties. • ERISA • Actual or alleged illegal discrimination • Injunctive,declaratory or equitable relief • Actual or alleged deterioration, bursting breaking, leaking, inadequacy, design of, control of, maintenance of, or any other alleged responsibility for any structure device, or water course, natural or man-made, including, but not limited to: dams, reservoirs, levees, banks, embankments, gates, canals,ditches,gutters,sewers,aqueducts,channels,culvert,retaining walls,drains,tanks,watershed, or drains, a purpose of which is the containing, carrying, impeding, channeling, diverting, or draining of water or other liquid. Does not apply only as to the bursting or failure of man-made sewer, storm water,grey water or potable water supply pipes owned and maintained by Covered Party. • Sexual abuse after initial discovery • Perflouroalkyl and Polyflouroalkyl group of manufactured chemicals including,but not limited to the PFAS sub-groups: perfluorooctane sulfonate (PFOS), perfluorooctanoic acid (PFOA), and Perfluorohexane sulfonate acids (PFHxS). This proposal is intended to give a brief overview.Higher limits may be available.Please refer to coverage forms for complete details regarding definition of terms,exclusions and limitations. Heritage Bay Community Brown & Bron 1 A 1 Development District Public Officials Liability/Employment Practices Liability Term: October 1, 2024 to October 1, 2025 Company: Preferred Governmental Insurance Trust(Preferred) Form: POL/EPLI: Claims Made- Duty to Defend Coverage Limit Deductible Public Officials Liability Retroactive Date: Full Prior Acts Per Claim $1,000,000 $0 Per Claim Employment Practices Liability Retroactive Date: Full Prior Acts Per Claim $1,000,000 $0 Per Claim Sublimits Employee Pre-Termination Legal Consultation Services Per Employee $2,500 Aggregate $5,000 Non-Monetary Claims Defense Costs,Aggregate $100,000 Notes of Importance: 1. Defense Costs are paid in addition to policy limits. 2. Deductible does not apply to claims expense. 3. Broadened definition of"Who is an Insured." 4. Limits of Liability are subject to Florida Statute 768.28. This proposal is intended to give a brief overview.Higher limits may be available.Please refer to coverage forms for complete details regarding definition of terms,exclusions and limitations. 16I1A1 Heritage Bay Community % Brown & Brown Development District Public Officials Liability/Employment Practices Liability Exclusions,include but not limited to: • Criminal Acts • Non-Monetary relief except as provided in the Supplementary Payments • Bodily Injury,Personal Injury,Property Damage,Advertising Injury • Damages arising out of Inverse Condemnation, Eminent Domain, Temporary or Permanent taking, Adverse Possession, Dedication by adverse Use, Condemnation Proceedings,or claims brought under Florida Statute 70.001 the "Bert J. Harris Jr., Private Property Rights Protection Act" or any similar claim by whatever named called. • War, Invasion,Acts of foreign enemies, hostiles or warlike operations, strike,lock-out, riot, civil war, rebellion,revolution, insurrection or civil commotion • Failure to effect and maintain insurance • Fiduciary Liability • Pollution • Workers'Compensation,Employers Liability and similar laws • Nuclear • ERISA of 1974,any similar state or local laws,and any rules and regulations promulgated thereunder and amendments thereto. • Infringement of copyright, trademark, plagiarism, piracy or misappropriation of any ideas or other intellectual property • Contractual Liability • Health Care Professional or Health Care Facilities • Prior and Pending claims • Workers'Adjustment and Retraining Notification Act,OSHA, RICO,or ADA • Law Enforcement Activities • Insured vs. Insured • Bonds,Taxes or Construction contracts • Collective Bargaining Agreements • Capital Improvement to make property more accessible or accommodating to disabled persons • Punitive Damages • Return or improper assessment of taxes,assessments,penalties,fines,fees • Activities of any attorney-at-law,medical personnel,architect,engineer or accountant,in the scope of their professional duties,except for claims made against them as Public Officials or Employees • Media Wrongful Act • Access or Disclosure of Confidential or Personal Information and Data-related Liability • Perflouroalkyl and Polyflouroalkyl group of manufactured chemicals including,but not limited to the PFAS sub-groups: perfluorooctane sulfonate (PFOS), perfluorooctanoic acid (PFOA), and Perfluorohexane sulfonate acids (PFHxS). This proposal is intended to give a brief overview.Higher limits may be available.Please refer to coverage forms for complete details regarding definition of terms,exclusions and limitations. Heritage Bay CommunityVI 16 1 1 A 1 Brown & Brown Development District Public Officials Liability/Employment Practices Liability Claims Made Policy: When a policy is on a claims-made basis, coverage triggers based on the actual filing date or receipt of the claim,in addition to the date of loss or injury.It handles any insured loss or claim filed during the policy period, regardless of when the actual loss or injury occurred, subject to the retroactive date on the declarations. Claims-made coverage applies only to covered losses that occur after the retroactive date. Extended Reporting Periods: Preferred provides the following Extended Reporting Periods options in the event coverage is cancelled or non-renewed: Automatic Extended Reporting Period - continued coverage granted for a period of 60 days following the effective date of termination or nonrenewal,but only for Claims first made during the 60 days and arising from Wrongful Acts taking place prior to the effective date of the termination or nonrenewal. Optional Extended Reporting Period -The Public Entity shall have the right, upon payment of up to 200% of the expiring premium, to purchase an Optional Extended Reporting Period, for the period of 12 months following the effective date of the cancellation or nonrenewal, but only for Claims first made during the Optional Extended Reporting Period and arising from Wrongful Acts taking place prior to the effective date of the termination or nonrenewal. This proposal is intended to give a brief overview.Higher limits may be available.Please refer to coverage forms for complete details regarding definition of terms,exclusions and limitations. 1611A1 Heritage Bay Community % Brown & Brown Development District Cyber Liability Term: October 1,2024 to October 1, 2025 Company: Preferred Governmental Insurance Trust(Preferred) Form: Claims Made- Duty to Defend Cyber Liability Retroactive Date: 10/1/2018 Coverage Limit Deductible Policy Limit - Annual Aggregate $2,000,000 Per Below Third Party Liability Coverage Privacy&Security Liability,each claim $2,000,000 $25,000 Media Content Services Liability,each claim $2,000,000 $25,000 PCI DSS,sublimit $1,000,000 $25,000 First Party Liability Coverage Cyber Extortion&Ransomware,each claim $500,000 $25,000 Data Breach&Crisis Management,each claim $2,000,000 $25,000 Data Recovery,each claim $2,000,000 $25,000 Business Interruption/Extra Expense,each claim $2,000,000 $25,000/12 Hr. Cyber Crime,refer to form for sublimits-Annual Aggregate $350,000 $25,000 Social Engineering Financial Fraud* $350,000 $25,000 Funds Transfer Fraud $350,000 $25,000 Invoice Manipulation $350,000 $25,000 Utility Fraud,refer to form for sublimits-Annual Aggregate $350,000 $25,000 Crypto Jacking $350,000 $25,000 Telecommunications Fraud $350,000 $25,000 System Failure-BI/EE,sublimit $2,000,000 $25,000/12 Hr. Dependent Business Interruption-System Failure,BI/EE,sublimit $2,000,000 $25,000/12 Hr.. Bricking Coverage,sublimit $1,000,000 $25,000 Consequential Reputation Loss $500,000 12 Hours Period of Restoration 6 Months *Social Engineering Financial Fraud - Coverage shall only apply if you verify the instruction to transfer money or securities by following a pre-arranged callback or other established procedural method to authenticate the validity or the request prior to acting upon any transfer instructions. This proposal is intended to give a brief overview.Higher limits may be available.Please refer to coverage forms for complete details regarding definition of terms,exclusions and limitations. 16I1A1 Heritage Bay Community Brown & Brown Development District Cyber Liability Notes of Importance: 1. Defense Costs are paid in addition to policy limits. 2. Deductible does not apply to claims expense. Exclusions.include but not limited to: • Deliberate Acts/Personal Profit • Prior Acts • Bodily Injury/Property Damage • Employment Practices • Ownership • Covered Party vs.Covered Party • ERISA/Securities • Pollution • Contractual except when assumed under contract • Guarantees • Advertising • Business Practice • Patent • Privacy • Governmental Action • Software Responsibility • Act of God • Recover of Profits, Royalties and Fees • RICO • Trade Secrets • War • Infrastructure Failure electrical, mechanical, Internet, telecommunication, cable or satellite failure, fluctuation or outage not under the operational control of the Insured,however caused,including any electrical power interruption,short circuit,surge,brownout or blackout,however this exclusion shall not apply to a telecommunications fraud event. • Governmental Orders any court order or damaged requiring the Covered Party to provide law enforcement, any administrative, regulatory or judicial body or any other governmental authority access to personally identifiable information, protected health information, or confidential business information. • Over-Redemption price discounts,prizes,awards,coupons,or any other valuable consideration given in excess of the contracted or expected amount. • Perflouroalkyl and Polyflouroalkyl group of manufactured chemicals including,but not limited to the PFAS sub-groups: perfluorooctane sulfonate (PFOS), perfluorooctanoic acid (PFOA), and Perfluorohexane sulfonate acids (PFHxS). This proposal is intended to give a brief overview.Higher limits may be available.Please refer to coverage forms for complete details regarding definition of terms,exclusions and limitations. Heritage Bay Community i 6 1 1 A 1 Brown & Brown Development District Cyber Liability Claims Made Policy: When a policy is on a claims-made basis, coverage triggers based on the actual filing date or receipt of the claim,in addition to the date of loss or injury.It handles any insured loss or claim filed during the policy period, regardless of when the actual loss or injury occurred, subject to the retroactive date on the declarations. Claims-made coverage applies only to covered losses that occur after the retroactive date. Extended Reporting Periods: Preferred provides the following Extended Reporting Periods options in the event coverage is cancelled or non-renewed: Automatic Extended Reporting Period- continued coverage granted for a period of 60 days following the effective date of termination or nonrenewal,but only for Claims first made during the 60 days and arising from Wrongful Acts taking place prior to the effective date of the termination or nonrenewal. Optional Extended Reporting Period - The Covered Party shall have the right to purchase an Optional Extended Reporting Period for up to 6 years following the effective date of the cancellation or nonrenewal,as shown below: o Option 1 - 100% for 1 Year o Option 2 - 150%for 2 Years o Option 3 - 175% for 3 Years o Option 4-250% for 6 Years but only for Claims first made during the Optional Extended Reporting Period and arising from Wrongful Acts taking place prior to the effective date of the termination or nonrenewal. This proposal is intended to give a brief overview.Higher limits may be available.Please refer to coverage forms for complete details regarding definition of terms,exclusions and limitations. 1611A1 Heritage Bay Community Brown & Brown Development District Automobile Liability and Physical Damage Term: October 1, 2024 to October 1, 2025 Company: Preferred Governmental Insurance Trust(Preferred) Coverage Limit Symbol Deductible Automobile Liability(Based on 0 Vehicles) Primary Bodily Injury and Property Damage Liability- $0 Combined Limit $1,000,000 8,9 Each Accident Personal Injury Protection Statutory 5 $0 Per Person Medical Payments N/A N/A N/A Uninsured Motorist Rejected N/A N/A Coverage and Notes of Importance: 1. Defense Costs are paid in addition to policy limits. 2. Hired and non-owned liability is included. 3. Premium is based on number of vehicles and subject to adjustment if schedule is changed. 4. Limited Replacement Cost provided for owned and scheduled private passenger vehicle,light truck or sport utility vehicle that is involved in a covered total loss if the vehicle has less than 18,000 miles and is within the first 12 months of being scheduled at the time of the total loss. This coverage does not apply to police vehicles or any other vehicle types already listed. 5. Physical Damage coverage paid at Actual Cash Value or 110% of the value reported on the schedule, whichever is less.Please see policy for complete details. 6. Limits of Liability are subject to Florida Statute 768.28. This proposal is intended to give a brief overview.Higher limits may be available.Please refer to coverage forms for complete details regarding definition of terms,exclusions and limitations. 611A1 Heritage Bay Community % Brown & Brown Development District 4146, Automobile Liability and Physical Damage Description of Covered Auto Designation Symbols: SYMBOL DESCRIPTION 1 = ANY"AUTO" 2 = ALL OWNED "AUTOS" ONLY. Only those "autos" you own and or lease (and for Liability Coverage any"trailers"you don't own while attached to power units you own).This also includes all those"autos"you acquire ownership of after the coverage agreement begins. 3 = OWNED PRIVATE PASSENGER "AUTOS" ONLY. Only the private passenger "autos" you won. This includes those private passenger "autos" you acquire ownership of after the coverage agreement begins. 4 = OWNED"AUTOS"OTHER THAN PRIVATE PASSENGER"AUTOS"ONLY.Only those"autos" you won that are not of the private passenger type (and for Liability Coverage any "trailers" you don't own while attached to power units you own). This includes those "autos" not of the private passenger type you acquire ownership of after the coverage agreement begins. 5 = OWNED "AUTOS" SUBJECT TO NO-FAULT. Only those "autos" you own and or lease that are required to have No-Fault benefits in the state where they are licensed or principally garaged. This includes those "autos" you acquire ownership of after the coverage agreement begins provided they are required to have No-Fault benefits in the state where they are licensed or principally garaged. 6 = OWNED"AUTOS"SUBJECT TO A COMPULSORY UNINSURED MOTORIST LAW.Only those "autos"you own and or lease that because of the law in the state where they are licensed or principally garaged are required to have and cannot reject Uninsured Motorists Coverage. This includes those "autos" you acquire ownership of after the coverage agreement begins provided they are subject to the same state uninsured motorists requirement. 7 = SPECIFICALLY DESCRIBED "AUTOS".Only those "autos" described in ITEM THREE of the Declarations for which a premium charge is shown (and for Liability Coverage any "trailers"you don't own while attached to any power unit described in ITEM THREE). 8 = HIRED "AUTOS" ONLY.Only those"autos"you hire rent or borrow.This does not include any "auto" you lease, hire, rent, or borrow from any of your employees or partners or members of their households. 9 = NONOWNED"AUTOS"ONLY.Only those"autos"you do not own,hire,rent or borrow that are used in connection with your business. This includes "autos" owned by your employees or partners or members of their households but only while used in your business. This proposal is intended to give a brief overview.Higher limits may be available.Please refer to coverage forms for complete details regarding definition of terms,exclusions and limitations. Heritage Bay Community �' Brown � Brown 1 b I l A 1 Development District � Premium Recapitulation Annual Premium Check Option Accept Reject Preferred Package General Liability $5,175.00 07 0 Public Officials/ Employment Practices Liability $1,666.00 [ ❑ Cyber Liability $1,645.00 Cl ❑ Automobile Liability $600.00 I]" 0 Package Payment Plan: Annual ❑ I authorize Brown & Brown to request the underwriters to bind coverage on the items indicated above and acknowledge receipt of the Compensation and Financial Condition Disclosures) provided in this proposal. 4111111. (Signature) (Name&Title) 8i( 124 (Date) This proposal is intended to give a brief overview.Higher limits may be available.Please refer to coverage forms for complete details regarding definition of terms,exclusions and limitations. Heritage Bay Community % Brown & BfMAA1 Development District Notes of Importance: 1. Quotes provided in the proposal are valid until 10/1/2024.After this date terms and conditions are subject to change by the underwriters. 2. Preferred is not subject to the Florida Insurance Guaranty Act, in the event it becomes unable to meet its claims payment obligations. However,insured is named on excess of loss policies. 3. Some of the Carriers of the Preferred excess of loss policies are issued pursuant to the FL Surplus Lines laws. Entities insured by surplus lines carriers do not have the protection of the FL Insurance Guaranty Act to the extent of any right of recovery for the obligation of an insolvent,unlicensed insurer. 4. Quote is subject to review and acceptance by Preferred Board of Trustees. 5. Premiums are subject to change if all lines of coverage quoted are not bound. Premiums are subject to 25%minimum premium upon binding. 6. Not all coverages requested may be provided in this quotation. 7. Flood quotes from NFIP maybe available. Please advise your agent if you have property located in zones A or V and would like to have separate NFIP quotes. 8. Property values are based on information supplied by you. You should have reviewed your property schedule and as you deem necessary have appraisals done to verify your reported values are accurate based on current market conditions. 9. The Trust requires all Members to maintain valid and current certificates of workers' compensation insurance for all work performed by persons other than its employees. 10.The total premium is due within 30 days of inception. Premium financing can be arranged if needed. 11. Quote is not bound until written orders to bind are received from the insured and the Trust subsequently accepts the risk. 12. Should signed application reveal differing details/data than original application received, the entire quote/binder is subject to revision and possible retraction. 13. Higher limits of liability maybe available.Please consult with your agent. 14. This proposal is based upon exposures to loss made known to the Brown & Brown. Any changes in exposures (i.e. new operations, new acquisitions of property or change in liability exposure) need to be promptly reported to us in order that proper coverage may be put into place. 15.This proposal is intended to give a brief overview. Please refer to coverage agreements for complete information regarding definition of terms, deductibles, sub-limits, restrictions and exclusions that may apply.In the event of any differences,the policy will prevail. This proposal is intended to give a brief overview.Higher limits may be available.Please refer to coverage forms for complete details regarding definition of terms,exclusions and limitations. 1611A1 Heritage Bay Community % Brown & Brown Development District Retail Compensation Disclosure In addition to the commissions or fees received by us for assistance with the placement, servicing, claims handling, or renewal of your insurance coverages, other parties, such as excess and surplus lines brokers, wholesale brokers, reinsurance intermediaries, underwriting managers and similar parties, some of which may be owned in whole or in part by Brown & Brown, Inc., may also receive compensation for their role in providing insurance products or services to you pursuant to their separate contracts with insurance or reinsurance carriers.That compensation is derived from your premium payments.Additionally,it is possible that we, or our corporate parents or affiliates,may receive contingent payments or allowances from insurers based on factors which are not client-specific, such as the performance and/or size of an overall book of business produced with an insurer.We generally do not know if such a contingent payment will be made by a particular insurer,or the amount of any such contingent payments,until the underwriting year is closed.That compensation is partially derived from your premium dollars, after being combined (or "pooled") with the premium dollars of other insureds that have purchased similar types of coverage. We may also receive invitations to programs sponsored and paid for by insurance carriers to inform brokers regarding their products and services,including possible participation in company-sponsored events such as trips,seminars, and advisory council meetings,based upon the total volume of business placed with the carrier you select.We may,on occasion,receive loans or credit from insurance companies.Additionally,in the ordinary course of our business, we may receive and retain interest on premiums you pay from the date we receive them until the date of premiums are remitted to the insurance company or intermediary. In the event that we assist with placement and other details of arranging for the financing of your insurance premium,we may also receive a fee from the premium finance company. If an intermediary is utilized in the placement of coverage,the intermediary may or may not be owned in whole or part by Brown&Brown,Inc.or its subsidiaries.Brown&Brown entities operate independently and are not required to utilize other companies owned by Brown & Brown, Inc., but routinely do so. In addition to providing access to the insurance company, the Wholesale Insurance Broker/Managing General Agent may provide additional services including,but not limited to: underwriting;loss control; risk placement; coverage review; claims coordination with insurance company; and policy issuance. Compensation paid for those services is derived from your premium payment,which may on average be 15% of the premium you pay for coverage,and may include additional fees charged by the intermediary. Questions and Information Requests.Should you have any questions,or require additional information,please contact this office at (386) 252-6176 or, if you prefer, submit your question or request online at http://www.bbinsurance.com/customerinquiry/. This proposal is intended to give a brief overview.Higher limits may be available.Please refer to coverage forms for complete details regarding definition of terms,exclusions and limitations. 1611A1 Heritage Bay Community % Brown & Brown Development District PREFERRED Compensation Disclosure We appreciate the opportunity to assist with your insurance needs. Information concerning compensation paid to other entities for this placement and related services appears below. Please do not hesitate to contact us if any additional information is required. Our office is owned by Brown & Brown, Inc. Brown & Brown entities operate independently and are not required to utilize other companies owned by Brown&Brown,Inc.,but routinely do so. For the 2024 - 2025 policy year, your insurance was placed with Preferred Governmental Insurance Trust (Preferred).Preferred is an insurance trust formed by Florida public entities through an Interlocal Agreement for the purpose of providing its members with an array of insurance coverages and services. Preferred has contracted with entities owned by Brown&Brown,Inc.to perform various services.As explained below,those Brown&Brown entities are compensated for their services. Preferred has contracted with Public Risk Underwriters (PRU),a company owned by Brown&Brown, Inc.,to administer Preferred's operations.The administrative services provided by PRU to Preferred include: • Underwriting • Accounting • Coverage review • Issuance of Preferred Coverage Agreements • Marketing • Preferred Member Liaison • Policy Review • Risk Assessment and Control Pursuant to its contract with Preferred, Public Risk Underwriters of Florida, Inc. (PRU) receives an administration fee, based on the size and complexity of the account, of up to 10% of the Preferred premiums billed and collected. Preferred has also contracted with Preferred Governmental Claims Solutions (PGCS), a company owned by Brown &Brown, Inc., for purposes of administering the claims of Preferred members.The services provided by PGCS to Preferred may include: • Claims Liaison with Insurance Company • Claims Liaison with Preferred Members • Claims Adjustment Pursuant to its contract with Preferred, PGCS receives a claims administration fee for those accounts which PGCS services of up to 5% of the non-property portion of the premiums you pay to Preferred. Preferred also utilizes wholesale insurance brokers, some of which (such as Peachtree Special Risk Brokers and Apex Insurance Services) are owned by Brown &Brown, Inc., for the placement of Preferred's insurance policies.The wholesale insurance broker may provide the following services: • Risk Placement • Policy Review • Coverage review • Current Market Intelligence • Claims Liaison with Insurance Company The wholesale insurance broker's compensation is largely dictated by the insurance company. It typically ranges between 10%and 17% of the premiums you pay to Preferred for your coverage. This proposal is intended to give a brief overview.Higher limits may be available.Please refer to coverage forms for complete details regarding definition of terms,exclusions and limitations. liluAl Heritage Bay Community % Brown & Brown Development District Notice of Carrier Financial Status Risk Management Associates, Inc., and its parent company, Brown & Brown, Inc. (collectively "Brown & Brown") do not certify,warrant or guarantee the financial soundness or stability of any insurance carrier or alternative risk transfer or pooling entity. We endeavored to place your coverage with an insurance carrier with an AM Best Company financial rating of"A-"or better.*While Brown&Brown cannot certify,warrant or guarantee the financial soundness or stability of any insurance carrier or alternative risk transfer or pooling entity or otherwise predict whether the financial condition of any such entity might improve or deteriorate, we are hereby providing you with notice and disclosure of financial condition so that you can make an informed decision regarding the placement of coverage. Accordingly, with receipt of this notice you acknowledge the following with regard to the placement and any subsequent renewal of the coverage indicated below: • Brown & Brown may have other options for your insurance placement, including quotations with insurance carriers holding an "A-"or better rating from AM Best Company.Alternative quotes may be available with an A-or better rated carrier upon your request. • Coverage is being renewed through Preferred Governmental Insurance Trust("Preferred"),which is as a Florida local government self-insurance fund established pursuant to Section 624.4622,Florida Statutes,as such Preferred is not rated by the AM Best Company. • Preferred is not subject to the protections afforded by any state guaranty fund or association. • The financial condition of insurance companies and other coverage providers including local government self-insurance funds like Preferred may change rapidly and that such changes are beyond the control of Brown&Brown. • You should review the financial and membership information from Preferred and agree to abide by the conditions of membership established by Preferred. • You should consider the information provided,including the Preferred coverage quote and coverage placement and review it with your accountants,legal counsel and advisors. Named Insured: Heritage Bay Community Development District Line of Coverage(s): General Liability,Public Officials and Employment Practices Liability,Cyber Liability,Automobile Liability Policy Number(s): PK FL1 0114805 24-20 01-1 Policy Period(s): 10/1/2024- 10/1/2025 Date of Notice: 7/10/2024 *AM Best Rating Guide: Rating for Stability: A++to F=Highest to lowest rating Financial Size Category: XV to I-Largest to smallest rating This proposal is intended to give a brief overview.Higher limits may be available.Please refer to coverage forms for complete details regarding definition of terms,exclusions and limitations. Heritage Bay Community ihoBrown & Browi4 ' 11 Development District Guide to Bests Ratings Best Category I Rating I Description Secure A++ Superior Secure A+ Superior Secure A Excellent Secure A- Excellent Secure B++ Very Good Secure B+ Very Good Vulnerable B Fair Vulnerable B- Fair Vulnerable C++ Marginal Vulnerable C+ Marginal Vulnerable C Weak Vulnerable C- Weak Vulnerable D Poor Vulnerable E Under Regulatory Supervision Vulnerable F In Liquidation Vulnerable S Rating Suspended Not Rated NR-1 Insufficient Data Not Rated NR-2 Insufficient Size and/or operating experience Not Rated NR-3 Rating Procedure Inapplicable Not Rated NR-4 Company Request Not Rated NR-5 Not Formally Followed Rating Modifier u Under Review Rating Modifier q Qualified Affiliation Code g Group Affiliation Code p Pooled Affiliation Code r Reinsured Guide to Best's Financial Size Categories Reflects size of I Less than$1,000,000 insurance company II $1,000,000-$2,000,000 based on their III $2,000,000-$5,000,000 capital,surplus IV $5,000,000-$10,000,000 and conditional V $10,000,000-$25,000,000 reserve funds in VI $25,000,000-$50,000,000 U.S.dollars. VII $50,000,000-$100,000,000 VIII $100,000,000-$250,000,000 IX $250,000,000-$500,000,000 X $500,000,000-$750,000,000 XI $750,000,000-$1,000,000,000 XII $1,000,000,000-$1,250,000,000 XIII $1,250,000,000-$1,500,000,000 XIV $1,500,000,000-$2,000,000,000 XV Greater than$2,000,000,000 Brown&Brown always strives to place your coverage with highly secure insurance companies.We cannot,however, guarantee the financial stability of any carrier. This proposal is intended to give a brief overview.Higher limits may be available.Please refer to coverage forms for complete details regarding definition of terms,exclusions and limitations. a CR? Prejerre Named Covered Party: Heritage Bay Community Development District I PCa 1i' OVERNMENTAL INSURANCE TRUST Agreement Number 10/01/2024 to 10/01/2025 Coverage Provided By: Preferred Governmental Insurance Trust Quote Number: PK FL1 0114805 24-20 01 - 1 YOU ARE ELECTING NOT TO PURCHASE CERTAIN VALUABLE COVERAGE WHICH PROTECTS YOU AND YOUR FAMILY OR YOU ARE PURCHASING UNINSURED MOTORISTS LIMITS LESS THAN YOUR BODILY INJURY LIABILITY LIMITS WHEN YOU SIGN THIS FORM. PLEASE READ CAREFULLY. Uninsured Motorist coverage provides for payment of certain benefits for damages caused by owners or operators of uninsured motor vehicles because of bodily injury or death resulting there from.Such benefits may include payments for certain medical expenses. lost wages,and pain and suffering,subject to limitations and conditions contained in the Coverage Agreement. For the purpose of this coverage, an uninsured motor vehicle may include a motor vehicle as to which the bodily injury limits are less than your damages. Florida law requires that automobile liability coverage agreements include Uninsured Motorist coverage at limits equal to the Bodily Injury limits in your coverage agreement unless you select a lower limit offered by the Trust,or reject Uninsured Motorist entirely. Please indicate whether you desire to entirely reject Uninsured Motorist coverage,or,whether you desire this coverage at limits lower than the Bodily Injury Liability limits of your Coverage Agreement: a. I hereby reject Uninsured Motorist coverage. b. I hereby select the following Uninsured Motorist limits which are lower than my Bodily Injury Liability Limits: each person (enter limit if applicable) each accident c. I hereby select Uninsured Motorist coverage limits equal to my Bodily Injury Liability limits. (If you select this option disregard the bold face statement above.) ELECTION OF NON-STACKED COVERAGE (Do not complete if you have rejected Uninsured Motorist) You have the option to purchase,at a reduced rate, non-stacked(limited)type of Uninsured Motorists coverage. Under this form if injury occurs in a vehicle owned or leased by you or any family member who resides with you,this Coverage Agreement will apply only to the extent of coverage(if any)which applies to that vehicle in this Coverage Agreement. If an injury occurs while occupying someone else's vehicle,or you are struck as a pedestrian,you are entitled to select the highest limits of Uninsured Motorist coverage available on any one vehicle for which you are a Named Covered Party,covered family member,or covered resident of the Named Covered Party's household.This Coverage Agreement will not apply if you select the coverage available under any other Coverage Agreement issued to you or the Coverage Agreement of any other family member who resides with you. If you do not elect to purchase the non-stacked form,your Coverage Agreement limit(s)for each motor vehicle are added together (stacked)for all covered injuries. Thus, your Coverage Agreement limits would automatically change during the Coverage Agreement term if you increase or decrease the number of autos covered under the Coverage Agreement. I hereby elect the non-stacked term of Uninsured Motorist coverage. I understand and agree that selection of any of the above options applies to my liability Coverage Agreement arid future renewals or replacements of such Coverage Agreement which are issued at the same Bodily Injury Liability limits. If I decide to select another option at some future time, I must let he Trust or my agent know in writing. M:=1Signature Title al./kit-MO/1) Name Date 6l 1 IZ4 The brief description of coverage contained.n this document is being provided as an accommodation only and is not intended to cover or describe all Coverage Agreement terms.For more complete and detailed information relating to the scope and limits of coverage,please refer directly to the Coverage Agreement documents.Specimen forms are available upon request. Print Date:7/9/2024 UM Form.rpt pre (P) SIGNATURE PAGE Pollcy#: PK FL1 0114805 24-20 01 - 1 l GOVERNMENTAL Named Covered Party:Heritage Bay Community Development District INSURANCE TRUST Effective: 10/01/2024 Termination: 10/01/2025 I hereby confirm that the limits/coverages as shown here,corresponding with the Coverage Agreement,are correct: N/A l Property TIV: Not Included N/A Inland Marine Blanket Unscheduled IM: Not Included Scheduled Inland Marine: Not Included Total All Inland Marine: Not Included N/A Property TRIA(Terrorism Risk Insurance Act)coverage N/A Crime X General Liability Ratable Payroll: Not Included N/A Law Enforcement Liability Officers:Not Included X Professional Liability Employees:foot Included X Automobile 0 Units -Auto Liability 0 Units -Comprehensive 0 Units -Collision N/A Stop Loss Aggregate: Not Included Applies to: N/A Excess Workers' Compensation Payroll: Not Included NIA I confirm that I have received a copy of Preferred's Current Interlocal Agreement(last amended October 1, 2004)and Amendment A (effective October 1, 2013). N/A I confirm having read and agreed to the terms as laid out in the attached Preferred Participation Agreement(which also requires a signature). A signed copy of the following is also required where applicable: First Page of Preferred Application; Professional Liability pp�,yl'cation; Uninsured Motorist Rejection/Election Form; SIR Signature Page. Signature l�Y ��.. Title YLMrZ J << u Name � (^'lvv 6 ` Jvr)w Date t� 1 z4 Coverage is provided by Preferred Governmental Insurance Trust The brief description of coverage contained in this document is being provided as an accommodation only and is not intended to cover or describe all Coverage Agreement terms.For more complete and detailed information relating to the scope and limits of coverage,please refer directly to the Coverage Agreement document.Specimen forms are available upon request. Print Date:7 9/2o24 Submisson Signature Page.rpt .1 (, e 1A2 AVE MARIA STEWARDSHIP COMMUNITY DISTRICT FISCAL YEAR 2024/2025 REGULAR MEETING SCHEDULE NOTICE IS HEREBY GIVEN that the Board of Supervisors of the Ave Maria Stewardship Community District (the "District") will hold Regular Meetings in the Ave Maria Master Association located at 5080 Annunciation Circle, Suite 101, Ave Maria, Florida 34142, at 9:00 a.m. (**unless otherwise noted**) on the following dates: October 1, 2024 **November 12,2024 at 6:00 p.m.** December 3, 2024 **January 7,2025 at 6:00 p.m.** February 4,2025 **March 4,2025 at 6:00 p.m.** April 1, 2025 May 6,2025 **June 3, 2025 at 6:00 p.m.** July 1, 2025 August 5, 2025 September 9,2025 The District will also hold meetings utilizing communications media technology through the following login information: Join by URL for VIDEO ACCESS at: https://us02web.zoom.us/j/84779450200 Meeting ID: 847 7945 0200 Join by PHONE at: 1-929-436-2866 Meeting ID: 847 7945 0200 **The November 5, 2024, January 7, 2025, March 4, 2025, and June 3, 2025, Regular Meetings will take place at 6:00 p.m. in the Ave Maria Master Association located at 5080 Annunciation Circle, Suite 101, Ave Maria, Florida 34142. The purpose of the meetings is to conduct any and all business coming before the Board. Meetings are open to the public and will be conducted in accordance with the provisions of Florida law. Copies of the Agenda for any of the meetings may be obtained from the District's website or by contacting the District Manager at (561) 630-4922 and/or toll free at 1-877-737- 4922 prior to the date of the particular meeting. From time to time one or more Supervisors may participate by telephone; therefore a speaker telephone will be present at the meeting location so that Supervisors may be fully informed of the discussions taking place. Meetings may be continued as found necessary to a time and place specified on the record. If any person decides to appeal any decision made with respect to any matter considered at these meetings, such person will need a record of the proceedings and such person may need to ensure 1 6 1 1 A 2 that a verbatim record of the proceedings is made at his or her own expense and which record includes the testimony and evidence on which the appeal is based. In accordance with the provisions of the Americans with Disabilities Act, any person requiring special accommodations or an interpreter to participate at any of these meetings should contact the District Manager at (561) 630-4922 and/or toll-free at 1-877-737-4922 at least seven (7) days prior to the date of the particular meeting. Meetings may be cancelled from time to time without advertised notice. AVE MARIA STEWARDSHIP COMMUNITY DISTRICT www.avemariastewardshipcd.org PUBLISH: NAPLES DAILY NEWS 09/23/24 \lAMOKAI4 F #1.16147 Immokalee Fire Control District e ' 5368 Useppa Drive, Ave Maria, FL 34142 Ave Maria Michael J. Choate, Fire Chief V I .L A . September 30, 2024 Clerk of the Circuit Court, Finance Department 3299 Tamiami Trail East, #403 Naples, FL 34112 Sent via Certified Mail To Whom It May Concern: Enclosed please find the following: 1. Copy of Resolution 2024-017 adopting the final millage rage for the Immokalee Fire Control District for the 2024-2054 fiscal year. 2. Copy of Resolution 2024-018 adopting the final impact fee rates for the Immokalee Fire Control District for the 2024-2025 fiscal year. 3. Copy of Resolution 2024-019 adopting Final General Fund Budget for the Immokalee Fire Control District for the 2024-2025 fiscal year. 4. Copy of Resolution 2024-020 adopting the final Impact Fee Fund budget for the Immokalee Fire Control District for the 2024-2025 fiscal year. 5. General Fund and Impact Fee Fund Budgets for the Immokalee Fire Control District for the 2023-2024 fiscal year. 6. Schedule of Board Meetings for the period of October 1, 2024 through September 30, 2025. 7. District Map. 8. The Agent of Record for the Immokalee Fire Control District is Michael Choate, Fire Chief/District Manager. Very truly yours, BECKY BRONSDON Chief Financial Officer 1 6 I 1 A 3 RESOLUTION#2024-017 A RESOLUTION OF THE IMMOKALEE FIRE CONTROL DISTRICT OF COLLIER COUNTY FLORIDA,ADOPTING THE FINAL LEVY OF AD VALOREM TAXES FOR FISCAL YEAR 2024- 2025, PROVIDING FOR AN EFFECTIVE DATE WHEREAS,section 6 of the Immokalee Fire Control District's Charter of chapter 2000-393, Laws of Florida, and Chapter 191.009, Florida Statutes, authorizes the Immokalee Fire Control District to levy an ad valorem taxation on property within its boundaries in Collier County in an amount not to exceed 3.75 mills; and WHEREAS, the Immokalee Fire Control District on September 17, 2024 adopted Fiscal Year 2024-2025 Final Millage Rate following the public hearing required by section 200.065, Florida Statutes; and WHEREAS, the gross taxable value for operating purposes not exempt from ad valorem taxation within the Immokalee Fire Control District, has been certified by the Collier County Property Appraiser as$2,446,766,752; NOW, THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF THE IMMOKALEE FIRE CONTROL DISTRICT of Collier County Florida, that the Fiscal Year 2024-2025 operating millage rate for the Immokalee Fire Control District is 3.75 mills per $1,000.00, which is more than the rolled-back rate of 3.5949 mills per$1,000.00 by 4.31%. Such millage rate will be collected pursuant to the same manner and form as county taxes. This resolution shall take effect immediately upon its adoption. The foregoing resolution was offered by Commissioner C ���t.,.-T1;, v\S-t , who moved its adoption.The motion was seconded by Commissioner ,�Nt ' \ r , and the 1 '1 16I1AA Vote was as follows: Commissioner Joseph Brister Commissioner Robert Halman Commissioner Donald Gunthner Commissioner Bonnie Keen ,$ Commissioner Patricia Anne Goodnight Duly passed and adopted on this 17th day of September, 2024. Board of Commissioners of the Immokalee Fire Control District By: Jose Bris r, k air 2 16I1A3 RESOLUTION#2024-018 A RESOLUTION OF THE IMMOKALEE FIRE CONTROL DISTRICT OF COLLIER COUNTY FLORIDA,ADOPTING THE FINAL IMPACT FEE RATES FOR THE IMMOKALEE FIRE CONTROL DISTRICT FOR FISCAL YEAR 2024-2025, PROVIDING FOR AN EFFECTIVE DATE WHEREAS, impact fees are a funding mechanism that a local government may utilize to pay for public improvements that are necessary to serve new growth; and WHEREAS, impact fees must satisfy a dual rational nexus test to be constitutional; and WHEREAS,the dual rational nexus test requires a local government to show a reasonable nexus between the local government's need for additional capital facilities and the new construction and that a special benefit is conferred upon the fee payers; and WHEREAS, Subsection 6 of chapter 2001-330, Laws of Florida, authorizes the Immokalee Fire Control District to assess impact fees for capital improvements on new construction within its boundaries; and WHEREAS, the calculation of impact fee rates assessed effective for the 2024-2025 fiscal year was based upon the most recent and localized data, as evidenced by the Immokalee Fire Control District Update Study Final Report dated July 12, 2023 and approved by the Boad of Fire Commissioners on July 20, 2023; and WHEREAS,as required by Section 163.31801(4)(b), Florida Statutes,the accounting of the impact fee revenues are provided for and reported in a separate and segregated special revenue fund entitled Impact Fee Fund; and WHEREAS,the impact fees adopted by the Board of Fire Commissioners of the Immokalee Fire Control and Rescue District for the 2024-2025 fiscal year are imposed in compliance with Section 163.31801, Florida Statutes;and WHEREAS, the final impact fee rates adopted by the Board of Fire Commissioners were adopted at a Public Meeting held on September 17, 2024; t 1 6 I 1 A 3 NOW, THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF THE IMMOKALEE FIRE CONTROL DISTRICT of Collier County Florida, that the final charges for impact fees of$0.94 per square foot of defined living area for residential development and $0.60 per square foot of useable area for commercial and industrial structures as defined in Subsection 6 of Chapter 2001-330, Laws of Florida, are adopted in the Immokalee Fire Control District to be used for capital improvements that are necessary to serve new growth in accordance with Florida law. No reduction in the assessed impact fee charged in authorized. This resolution shall take effect immediately upon its adoption. The foregoing resolution was offered by Commissioner vNIN 0---t.- , who moved its adoption. G.The motion was seconded by Commissioner \i- L-4\l\- - - and the Vote was as follows: Commissioner Joseph Brister Commissioner Robert Halman Commissioner Donald Gunthner Commissioner Bonnie Keen 0, ,,E,, Commissioner Patricia Anne Goodnight /_C, Duly passed and adopted on this 17th day of September, 2024. Board of Commissioners of the Immokalee Fire Control District By: tN ►`_7 Josep ist , Chi 'r 2 1611A3 RESOLUTION#2024-019 A RESOLUTION OF THE IMMOKALEE FIRE CONTROL DISTRICT OF COLLIER COUNTY FLORIDA, ADOPTING THE FINAL BUDGET FOR THE IMMOKALEE FIRE CONTROL DISTRICT GENERAL FUND FOR FISCAL YEAR 2024-2025; PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the Immokalee Fire Control District of Collier County, Florida, on September 17, 2024 held a public hearing as required by Florida Statute 200.065; and WHEREAS, the Immokalee Fire Control District of Collier County, Florida, set forth the final appropriations in the amount of$9,303,983 and final revenue estimates in the amount of $9,326,207 for the General Fund for the Fiscal Year Fiscal Year 2024-2025; and NOW, THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF THE IMMOKALEE FIRE CONTROL DISTRICT of Collier County Florida, that the Fiscal Year 2024-2025 Final Budget for the General Fund be adopted. This resolution shall take effect immediately upon its adoption. The foregoing resolution was offered by Commissioner �)1 U---Ni .1..v\_01 , who moved its adoption. The motion was seconded by Commissioner 0-4 .0,_,C'tlik-k—cf.„. , and the Vote was as follows: Commissioner Joseph Brister Commissioner Robert Halman 7 Commissioner Donald Gunthner Commissioner Bonnie Keen Commissioner Patricia Anne Goodnight 6./(212' (7*-- Duly passed and adopted on this 17th day of September, 2024. Boa of Commissioners of the Immokalee Fire Control District By: J` JosetBri r, it 1 1611A3 RESOLUTION 2024-020 A RESOLUTION OF THE IMMOKALEE FIRE CONTROL DISTRICT OF COLLIER COUNTY FLORIDA, ADOPTING THE FINAL BUDGET FOR THE IMMOKALEE FIRE CONTROL DISTRICT IMPACT FEE FUND FOR FISCAL YEAR 2024-2025; PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the Immokalee Fire Control District of Collier County, Florida, on September 17, 2024 held a public hearing as required by Florida Statute 200.065; and WHEREAS, the Immokalee Fire Control District of Collier County, Florida, set forth the final appropriations in the amount of$1,533,343 and final revenue estimates in the amount of $2,085,000 for the Impact Fee Fund for the Fiscal Year Fiscal Year 2024-2025; and NOW, THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF THE IMMOKALEE FIRE CONTROL DISTRICT of Collier County Florida, that the Fiscal Year 2024-2025 Final Budget for the Impact Fee Fund be adopted. This resolution shall take effect immediately upon its adoption.The foregoing resolution was offered by Commissioner ',.1--1. n 1✓tit , who moved its adoption. The motion was seconded by Commissioner ._-,.,_5, c_ yv-._(. _. , and the Vote was as follows: Commissioner Joseph Brister Commissioner Robert Halman Commissioner Donald Gunthner Commissioner Bonnie Keen S^ Commissioner Patricia Anne Goodnight Duly passed and adopted on this 17th day of September, 2024. Board of Commissioners of the Immokalee Fire Control District B \Jose Bri e\%/4-- air 1 General Fund Budget 24-25 Final Hrg 16 I l A 3 2024-2025 General Fund - Final Budget Hearing Estimated Amended Final Budget 23/24 vs 9/30/2024 2023-2024 2024-2025 24/25 Balance Forward-Cash Reserves(Assigned) $ 2,738,046 $ 2,738,046 2,755,573 $ 17,527 Revenue 001 Collier County Ad Valorem-3.75 Millage Rate $ 7,431,066 $ 7,254,923 $ 8,716,607 $ 1,461,684 002 Public Safety Grants-County CDBG 101,665 101,665 - $ (101,665) 003 Public Safety Grants-FF Supplement 3,500 2,500 2,500 $ - 004 Public Safety Grants-OPIOID 200,000 $ 200,000 005 State Grant-Station 30 Construction - $ - Other Grants - $ - 006 Interest Income 198,000 140,000 130,000 $ (10,000) 007 Rents and Royalties 53,000 15,000 45,000 $ 30,000 008 Sale of Surplus Materials and Equipment 500 - $ - 009 Disposition of Fixed Assets 45,000 25,000 $ (25,000) 010 Donations 100 100 100 $ - 011 Donations-Station 32 Bricks 1,238 1,238 - $ (1,238) 012 Special Event Fees 1,260 1,000 1,000 $ - 013 Other Miscellaneous Revenue 56,807 46,000 25,000 $ (21,000) 015 Proceeds from Debt-Vehicle Lease 202,325 202,325 - $ (202,325) 016 Ave Maria Stewardship 9,643 9,643 - $ (9,643) 017 Payment in Lieu of Taxes-Seminole 200,000 200,000 $ - 018 Payment In Lieu of Taxes-Farm Worker's Village 6,000 6,000 $ - Total Revenue 8,104,104 8,005,394 9,326,207 $ 1,320,813 Personnel Expenses 030 Salaries $ 2,910,196 $ 2,815,311 $ 3,713,529 $ 898,218 031 Overtime 411,000 200,000 225,000 $ 25,000 032 FLSA Overtime 173,543 168,539 218,590 $ 50,051 033 Holiday Pay 79,098 75,958 90,000 $ 14,042 034 Vacation Time Sell Back 52,000 52,000 12,000 $ (40,000) 035 Sick Time Sell Back 37,500 37,500 12,000 $ (25,500) 036 Social Security 276,726 251,431 326,741 $ 75,310 037 Retirement 1,091,540 918,610 1,255,907 $ 337,297 038 Group Insurance(Health/Dental/Life,Medical Clinic) 873,000 825,000 1,162,264 $ 337,264 038A Health Insurance-Commissioners 7,842 4,000 8,880 $ 4,880 039 Worker's Compensation Insurance 138,483 150,000 120,000 $ (30,000) 040 Retirement Health Insurance Plan 54,167 57,500 60,000 $ 2,500 Total Personnel Expenses 6,105,095 5,555,849 7,204,911 $ 1,649,062 Operating Expenses 045 Employee Physicals 15,000 20,000 20,000 $ - 046 Professional Fees-Legal 25,000 40,000 40,000 $ - 047 Property Appraiser Fees 45,000 45,000 45,000 $ - 048 Tax Collector Fees 150,411 145,289 174,832 $ 29,543 049 Professional Fees-Other 12,000 10,000 11,000 $ 1,000 050 Professional Fees-Lexipol 9,117 8,000 9,500 $ 1,500 051 Contracted Services-Audit 36,000 35,000 36,000 $ 1,000 052 Travel&Per Diem 30,000 30,000 37,500 $ 7,500 053 Communications(Telephone/Internet/Direct TV) 45,000 60,000 50,000 $ (10,000) 054 Postage&Shipping 1,000 1,000 1,000 $ - 055 Utilities 140,000 130,000 140,000 $ 10,000 056 Bldg./Auto/Liability Insurance 231,650 247,904 316,000 $ 68,096 057 Repair&Maintenance-Vehicles 90,000 75,000 88,739 $ 13,739 058 Repair&Maintenance-Fire&Rescue Equipment 35,000 25,000 31,352 $ 6,352 059 Repair&Maintenance-Building 125,000 85,000 89,300 $ 4,300 060 Repair&Maintenance-Bunker Gear 4,000 4,500 inc in above General Fund Budget 24-25 Final Hrg i 6 I 1 A 3 Estimated Amended Final Budget 23/24 vs 9/30/2024 2023-2024 2024-2025 24/25 061 Legal Advertising 3,000 4,000 3,000 $ (1,000) 062 Printing - - $ - 063 Fire Equipment(Non-Capital) 15,000 25,000 25,000 $ - 064 Lease&Rental 1,500 5,000 2,000 $ (3,000) 065 Office Supplies 7,500 3,500 3,500 $ - 066 Personal Protective Gear 17,000 10,000 30,000 $ 20,000 067 Firefighting Supplies 20,000 18,000 20,000 $ 2,000 068 EMS Supplies 12,000 12,000 20,000 $ 8,000 070 Station Supplies 20,000 15,000 15,000 $ - 071 Training Supplies&Equipment 3,000 3,000 4,000 $ 1,000 072 Fuel&Oil 55,000 70,000 70,000 $ - 073 Uniforms 28,000 25,000 30,000 $ 5,000 074 Computer Equipment(Non-Capital) 12,000 17,500 15,000 $ (2,500) 075 Computer Maintenance and Training 61,000 60,000 70,000 $ 10,000 076 Miscellaneous Expense 5,000 5,000 5,000 $ - HURRICANE EXPENSE $ - 077 Communication(Radio)(Non-Capital) 5,000 5,000 5,000 $ - 078 Public Education 9,000 2,000 $ 2,000 079 Furniture(Non-Capital) 1,650 $ - 080 Education and Training 42,000 30,000 48,935 $ 18,935 081 Books&Dues 6,000 6,000 6,000 $ - Total Operating Expenses 1,317,828 1,275,693 1,464,658 $ 188,965 Capital Expenses 90 LAND - $ - 91 FIRE EQUIPMENT-GRANT MATCHING FUNDS 5,000 5,000 $ - 92 TRAINING EQUIPMENT - 11,200 $ 11,200 93 FF RESCUE EQUIPMENT 30,000 $ (30,000) 94 BUNKER GEAR 10,000 8,000 $ (2,000) 95 BUILDINGS/CIP(STATION 30) 290,000 290,000 5,000 $ (285,000) 96 CDBG GRANT-Vehicle $ - 97 COVID GRANT EQUIPMENT $ - 98 COMMUNICATIONS EQUIPMENT 3,380 10,000 $ (10,000) 99 VEHICLES 202,325 202,325 $ (202,325) 100 FURNITURE/OFFICE $ - 101 STATION EQUIPMENT $ - 102 COMPUTER EQUIPMENT 20,000 10,000 $ (10,000) Total Capital Expenses 495,705 567,325 39,200 $ (528,125) Debt Service Principal 292,154 482,000 405,038 $ (76,962) Interest 178,618 107,000 190,176 $ 83,176 Total Debt Service 470,772 589,000 595,214 $ 6,214 TOTAL EXPENSES 8,389,400 7,987,867 9,303,983 $ 1,316,116 BEGINNING CASH RESERVES 2,738,046 2,738,046 2,755,573 TOTAL REVENUE 8,104,104 8,005,394 9,326,207 TOTAL EXPENSES (8,389,400) (7,987,867) (9,303,983) Ending Cash Reserves 2,452,750 2,755,573 2,777,797 Assignment of Reserves Unassigned - Assigned-First Quarter of Operations 1,400,000 1,400,000 2,000,000 Assigned-Projected Deficit Assigned-Emergency 156,096 458,919 392,797 Assigned Station 30 Construction Assigned-COVID Grant Replacement Vehicle 2 25,000 25,000 20,000 General Fund Budget 24-25 Final Hrg 1 6 11 A 5 Estimated Amended Final Budget 23/24 vs 9/30/2024 2023-2024 2024-2025 24/25 Assigned-Capital Purchases-Vehicle 26,500 26,500 90,000 Assigned-Capital Purchases-Building 48,154 48,154 75,000 Assigned-Capital Purchases-St 30 Equipment 97,000 97,000 Assigned-Debt Repayment 700,000 700,000 200,000 TOTAL RESERVES 2,452,750 2,755,573 2,777,797 Excess of Revenue Over(Under)Expenses-Use of Reserves $ (285,296) $ 17,527 22,224 3 Impact Fund Budget 24-25 Final Hearing 1 6 I 1 A 3 2024-2025 IMPACT FEE FUND BUDGET-Final Budget Hearing Estimated AMENDED Final 23/24 vs. 9/30/2024 23-24 BUDGET 2024-2025 24/25 Balance Forward- Deferred Revenue(Cash Reserves) $ 3,306,228 $ 3,306,228 3,125,108 Revenue 001 Impact Fee Revenue $ 2,000,000 $ 2,000,000 $ 2,000,000 $ - 002 Interest Income 135,000 120,000 85,000 $ (35,000) 003 Proceeds from Debt - - Total Revenue 2,135,000 2,120,000 2,085,000 $ (35,000) Expenses 030 Tax Collector Fees $ 20,000 $ 20,000 $ 20,000 $ - Legal Fees $ 5,000 031 Vehicles 1,266,468 1,254,738 225,000 $ (1,029,738) 032 Station and Fire Equipment 175,000 286,000 100,000 $ (186,000) 033 Construction-Station 30 75,000 75,000 $ (75,000) 034 Construction-Station 31 75,000 $ 75,000 Expenses 1,536,468 1,640,738 420,000 $ (1,215,738) Debt Service 035 Principal-Engine Lease&Construction Loan 436,381 450,382 936,381 $ 485,999 036 Interest-Engine Lease&Construction Loan 176,963 210,000 176,962 $ (33,038) Total Debt Service 613,344 $ 660,382 1,113,343 $ 452,961 Total Expenses 2,149,812 2,301,120 1,533,343 $ (762,777) DEFERRED REVENUE 10-01 3,306,228 3,306,228 3,125,108 TOTAL REVENUE 2,135,000 2,120,000 2,085,000 TOTAL EXPENSES (2,149,812) (2,301,120) (1,533,343) Ending Deferred Revenue(Cash Reserves)9-30 3,291,416 3,125,108 3,676,765 Addition to(Use of)Deferred Revenue (14,812) (181,120) 551,657 1 16I1A � IMMOKALEE FIRE CONTROL DISTRICT BOARD OF FIRE COMMISSIONERS 2024/2025 REGULAR MEETING SCHEDULE The Board of Fire Commissioners of the Immokalee Fire Control District Will hold Regular Meetings at 3:00 pm on the following dates: October 17, 2024 November 21, 2024 December 19, 2024 January 16, 2025 February 13, 2025 March 20, 2025 April 17, 2025 May 15, 2025 June 26, 2025 July 24, 2025 August 21, 2025 September 18, 2025 Regular Meeting Location: IFCD Headquarters (Fire Station 32) 5368 Useppa Drive Ave Maria, FL 34142 I■ , rLl F> y��►i , YS rt+r 12! yi 7 %llf . t 1 4 "`T1yt. Y.,t/^t t.. �. . {i.'rS i ..5&1 r,1 s;3'y_i3s?,, 1 "4j {' '`p ,'.' -` - , r :.:4: r'>'i �' ?.+r r.J'lxly,; :`4:14:'� Or..p.' r1.,'K j. { •'" A'9 '�jd f RC .Y•!.::••: r 'j ab♦ ;.r •c 4r !!fi' -F r{,!' w i:'�yt„i jf ..'t t�I; `.�,1, 11't4i i '•: i{ I i 'Sat v- y�)�`:;wit i� � fik T.� •�-.0 .:3, _. ,... „ 0-�y1: �$ id{:st� lX � a 1, 87.•*• jr • ).�Jj�y" '�7, 1 aif,-.--';, yr i{ f f vow:4• _ TKZ� ` S rSr• yy�y :, �..� x`� 17� 'xis ~•F � _:t.F:ie...r.-7-7,. •L'..;,,f-.f,:..Ilitit i•).-� • . ,. ` • r��A,� r .. .e•S .i 1 . fir' •a- K/i.1.�7P'"YlEtih,;,$;�.'f: i • 7 "0.T ,`,,, --YYfI-°° 401. • y;f� M CA �I; !S .�t, V �� a7.i +Y. 1( t jy��.��S7_ • f h er:A%'-„ ' , }4 �efi,.a. _ ;•1,5:raj 1 t ,`h ¢- a� :s TSB •• : l} s `.,. +i?4''-4 s it al •)) LT, �y➢.1.•••0 r'.vi } '+yn a '4ttyi� '9E3•.Y. .... c �.. ••• ';: k,:„ � ti �)? rat AiSJit ,ana- s.. ��G�\ z , y•`2 a , '?;;- ;;: 1x< •+>� �;•t�'Y't r f R :Y"r i )) i'r S r 2 . f L • • Fa ft: i k,I ! "T Ict o•1f cll..; 1`b ,-;:,1ti ) - ..1,-...14* 17 • ` .'.• S'y 3, � �� Y ASS • fri r •r'"5 rj^� i1 47,1 `7'1 � ,• `. ., ,z'';....•1,:�• .• j pr: .a f 'Y;r Immokalee , �; tz ;. �, -t 7 • y .+ •.: a (. '�tit l7 C: �" G- +" y}l.4y;s - • -+ a •."1%,••,.... .,.}!. .',..,ii- lips , - - I..:7-i'. : 7'..:'7. :''- •'..'"3.••",::::'-': 7. 82 •••..." • 1 i,teY , _ _ - r: ..•.. vi.......ti • X i . r .:a, fl r 1 pZ r. . p/� ! 4,. =y: iS T .l , '' N Ta 33 t • 1. : .+�4 �.i ( : to • .. r `• k .ri • rrl ' ~ r i;�� rJip} 1 a 1 , n N �iN9; 7L9/Air CR846Ef1t: .; i fr t i r., �. r r, , i a „ s " .. -j ., ggg 'tie-�lb • ti T . ' jjam� t, 4{i4 •. ,.iI'. l 1 7 ) X.. 1R7 . ! • , _ i C* •:4 - Y ,k t }-1 1 /f tr ,'a' r°. ! tip .. f) J ' s{ J � . ,X ,C. �'k ,.;Z }r X' r "� l •• 7- 'T 2Lf y? ,,y,.t . 'i7!pi s } ,7 t ii A !:: • 1 fs ,r,{ [ + %_:' ::: rh nt i :.. �l t• _it { s.) ; .a a ty d °r,,. ..sae • -,i:1 y ,`)! •u s ., � ,!* it • t Nl �1. i Wyr }y. L .. Wr i T ,S Y �t li i 1 ". 1}.. . � 'A,SJ d.t •4 rL 1 , ,,' .. I. !• t r T a i•!�•}• k•1'. , .t rft n'w.1/1,r 1,. •9•• '� r• sf7'. .1 yq; , {. t • . t .rr -- ° y ...f :- •4 ` Lt. D�.�0,•,C,�.e."+li c'e y Lx ?er•• j•a,r • '! '�: 1• a1 r ` c f a a .': ;i A r ,; r it ,:.�'•' ci " ~i i o{ ?'a ia , ':4•1.• • .f�� � 1� t , !ril ems.A. CR B.� r fvt Q: .i n ,Y Y 3 s ` :. ` ! 1 J4 .j �ix'• ,ir:75i. n w:se•rY^'� S`3 i7 ? % p7. z PM `4 . s fg. 1j-lxE 4-,n mokalee Fire District /', ,:t ,f, �d4`� �; T�„ i + s � :�,.� d t ft Source: idiere +,-• _: M44v1�. +�'r °• r rW,:,..,• :4 t Collier Cty Sheriffs Office �h t i+w a<f ' �' r,� 1= a i tr r' ■ r L. ,c I 1 t' f M{ t. � \ y " i i{tom• 7.. M �j ' "��? � ,`{ ar : :��. September 2017 }_, ri r i .k •...5 0,y.f-x4 w f�f2 1 . „ .•,,:` tom; t Alm• J. Peabody �? r t t.::��` ; ,. ;y T` 16I1A4 IRII hrp1 RESOLUTION 24-014 A RESOLUTION OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT OF COLLIER COUNTY FLORIDA,ADOPTING THE FINAL LEVY OF AD VALOREM TAXES FOR THE NORTH NAPLES SERVICE DELIVERY AREA FOR FISCAL YEAR 2024-2025, PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, sections 6(a) and (b) of the North Collier Fire Control and Rescue District's Charter found in section 3 of chapter 2015-191, Laws of Florida, and Section 6 of chapter 2015-191, Laws of Florida authorizes the North Collier Fire Control and Rescue District to levy an ad valorem taxation on property within its boundaries in Collier County in the North Naples Service Delivery Area in an amount not to exceed 1 mill; and WHEREAS,the North Collier Fire Control and Rescue District on October 3rd, 2024 adopted Fiscal Year 2024-2025 Final Millage Rate for the North Naples Service Delivery Area following the public hearing required by section 200.065, Florida Statutes; and WHEREAS,the gross taxable value for operating purposes not exempt from ad valorem taxation within the North Collier Fire Control and Rescue District, North Naples Service Delivery Area, has been certified by the Collier County Property Appraiser as $52,319,950,716; NOW,THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT of Collier County Florida, that the Fiscal Year 2024-2025 operating millage rate for the North Collier Fire Control and Rescue District, North Naples Service Delivery Area, is 1.00 mills per$1,000.00, which is more than the rolled-back rate of 0.9337 mills per$1,000.00 by 7.10%. Such millage rate will be collected pursuant to the same manner and form as county taxes. This resolution shall take effect immediately upon its adoption. The foregoing resolution was offered by Commissioner ad_(Mt (lhr l , who moved its adoption. Page 1 of 2 Resolution 24-014 16 I 1 A 4 October 3,2024 Page 2 of 2 The motion was seconded by Commissioner , and the vote was as follows: Commissioner Vote Commissioner M. James Burke ray Commissioner James A. Calamari Ya � Commissioner Christopher L. Crossan Ycj Commissioner Norman E. Feder `lay ay Commissioner J. Christopher Lombardo Yay Duly passed on this 3rd day of October, 2024 by the Board of Fire Commissioners of the North Collier Fire Control and Rescue District. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT //0. M.JameFBur A AC ri hristo L. Cross -7 / No man E. Feder__ _c_s Chris r tymMatombart o Page 2 of 2 1 6 I 1 A 4 4t-!-‘1° RESOLUTION 24-015 A RESOLUTION OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT OF COLLIER COUNTY FLORIDA,ADOPTING THE FINAL LEVY OF AD VALOREM TAXES FOR THE BIG CORKSCREW ISLAND SERVICE DELIVERY AREA FOR FISCAL YEAR 2024-2025, PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, sections 6(a) and (b) of the North Collier Fire Control and Rescue District's Charter found in section 3 of chapter 2015-191, Laws of Florida, and Section 6 of chapter 2015-191, Laws of Florida authorizes the North Collier Fire Control and Rescue District to levy an ad valorem taxation on property within its boundaries in Collier County in the Big Corkscrew Island Service Delivery Area in an amount not to exceed 3.75 mills; and WHEREAS,the North Collier Fire Control and Rescue District on October 3rd, 2024 adopted Fiscal Year 2024-2025 Final Millage Rate for the Big Corkscrew Island Service Delivery Area following the public hearing required by section 200.065, Florida Statutes; and WHEREAS,the gross taxable value for operating purposes not exempt from ad valorem taxation within the North Collier Fire Control and Rescue District, Big Corkscrew Island Service Delivery Area, has been certified by the Collier County Property Appraiser as $3,921,690,993; NOW,THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT of Collier County Florida, that the Fiscal Year 2024-2025 operating millage rate for the North Collier Fire Control and Rescue District, Big Corkscrew Island Service Delivery Area, is 3.5870 mills per$1,000.00, which represents the rolled-back rate of 3.5870 mills per$1,000.00. Such millage rate will be collected pursuant to the same manner and form as county taxes. This resolution shall take effect immediately upon its adoption. The foregoing resolution was offered by Commissioner ��,j'055 0.r who moved its adoption. • (� I The motion was seconded by Commissioner C;(Z,1( ry\C,t i' l , and the vote was as follows: Page 1 of 2 Resolution 24-015 ( �� October 3,2024 16 Page 2of2 Commissioner Vote Commissioner M. James Burke ay Commissioner James A. Calamari 1J I ay Commissioner Christopher L. Crossan Yay Commissioner Norman E. Feder yay Commissioner J. Christopher Lombardo Yay Duly passed on this 3rd day of October, 2024 by the Board of Fire Commissioners of the North Collier Fire Control and Rescue District. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT /7)) /U/II M.James Burke a Christoph rossan 9:90 -"I Nor an _F-eder J. Christopher Lombardo Page 2 of 2 1 6 1 1 A 4 I COfIf F m RESOLUTION 24-016 A RESOLUTION OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT OF COLLIER COUNTY, FLORIDA, IMPOSING IMPACT FEE RATES FOR THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT FOR FISCAL YEAR 2024-2025; PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, impact fees are a funding mechanism that a local government may utilize to pay for public improvements that are necessary to serve new growth; and WHEREAS, impact fees must satisfy a dual rational nexus test to be constitutional; and WHEREAS,the dual rational nexus test requires a local government to show a reasonable nexus between the local government's need for additional capital facilities and the new construction and that a special benefit is conferred upon the fee payers; and WHEREAS, Subsection 8 of section 6 of the North Collier Fire Control and Rescue District's Charter within section 3 of chapter 2015-191, Laws of Florida, authorizes the North Collier Fire Control and Rescue District to assess impact fees for capital improvements on new construction within its boundaries; and WHEREAS, the impact fee rates were based upon the most recent and localized data, as evidenced by the Impact Fee Indexing Study Final Report dated August 24, 2020, and are not being increased in the 2024-2025 fiscal year; and WHEREAS,the accounting of the impact fee revenues and expenditures are provided for and reported in a separate and segregated special revenue fund entitled Impact Fee Fund; and WHEREAS, Collier County collects the impact fees for the North Collier Fire Control and Rescue District and charges an administrative fee to cover Collier County's actual costs of such collection, pursuant to interlocal agreements dated September 25, 1990 and December 13, 2005; and Page 1 of 4 Resolution 24-016 16 1 A 4 October 3,2024 Page 2 of 4 WHEREAS,to promote efficiency with Collier County in its collection of the North Collier Fire Control and Rescue District's impact fees,this resolution includes impact fee land use categories that are consistent with Collier County's impact fee land use categories as well other collection procedures; and NOW,THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT of Collier County Florida, that: Section 1. The above recitals are true and correct, and are fully incorporated herein. Section 2. The North Collier Fire Control and Rescue District hereby adopts and incorporates the North Collier Fire Control & Rescue District Fire Impact Fee Indexing Study Final Report dated August 24, 2020, attached in its entirety as Exhibit A, including the assumptions, conclusions, and findings in the study. Section 3. This resolution shall be applicable within the entirety of the North Collier Fire Control and Rescue District. Section 4. The North Collier Fire Control and Rescue District hereby adopts the following schedule of impact fee charges upon new construction to be used for capital improvements that are necessary to serve new growth in accordance with Florida law: " I Land Use Unit Total Impact Fee • Residential _ sf $0.17 Non-Residential sf $1.06 Section 5. In the event a development is a mixed use development,the impact fee shall be calculated based upon each separate impact fee land use category included in the proposed mixed use development as set forth in Section 4. Section 6. In the event a development involves a land use not contemplated under the impact fee land use categories set forth in Section 4,the impact fee shall be calculated using the appropriate impact fees methodologies contained in the North Collier Fire Control & Rescue District Fire Impact Fee Update Study Final Report dated August 24, 2020. The impact fee rate calculation shall be determined by using variables Page 2 of 4 Resolution 24-016 16 1 A October 3,2024 Page 3 of 4 applicable to the most similar land use categories in the applicable impact fee rate schedules. Section 7. If a conventional building permit for the development is not required (e.g., golf course, park, change of use, etc.),then the impact fee shall be paid prior to the occurrence of any one of the following events, whichever occurs first: (1) The date when the first certificate of occupancy has been issued for any building or structure accessory to the principle use or structure of the development; or (2) The date when the first certificate of occupancy is issued for the first non- accessory building or non-accessory structure to be used by any part of the development; or (3) The date when a final development order,final development permit or other final authorization is issued authorizing construction of a parking facility for any portion of the development; or (4) The date when a final development order,final development permit or other final approval is issued for any part of the development in instances where no further building permit is required for that part of the development; or (5) The date when any part of the development opens for business or goes into use. Section 8. Impact fees shall be collected and kept separate from other North Collier Fire Control and Rescue District revenues and used exclusively in the manner provided for under applicable Florida Law, including Sections 163.31801 and 191.009, Florida Statutes, and Chapter 2015-191, Laws of Florida. Section 9. No reduction in the assessed impact fee rate is authorized. Section 10. If any section, subsection, sentence, clause or provision of this resolution is held invalid,the remainder of the resolution shall not be affected. Section 11. This resolution shall take effect on October 1, 2024. The foregoing Resolution was offered by Commissioner I-r, e,l-, who moved its adoption. The motion was seconded by Commissioner ?UYKP. , and the Vote was as follows: Page 3 of 4 Resolution 24-016 1 6 I l A October 3,2024 Page 4 of 4 Commissioner Vote Commissioner M. James Burke /a y Commissioner James A. Calamari Yay Commissioner Christopher L. Crossan yay Commissioner Norman E. Feder Yay Commissioner J. Christopher LombardoYay Duly passed on this 3rd day of October, 2024 by the Board of Fire Commissioners of the North Collier Fire Control and Rescue District. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT MX0/(1 M. James Burke :t::Trossan ' " Norm n-E:Feder J. Christopher Lombardo Page 4 of 4 16I1A4 �`fIRE u�tnE�V Or/iV RESOLUTION 24-017 A RESOLUTION OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT OF COLLIER COUNTY FLORIDA, ADOPTING THE FINAL BUDGET FOR THE NORTH NAPLES SERVICE DELIVERY AREA GENERAL FUND FOR FISCAL YEAR 2024-2025; PROVIDING FOR AN EFFECTIVE DATE. WHEREAS,the North Collier Fire Control and Rescue District of Collier County, Florida, on October 3, 2024 held a public hearing as required by Florida Statute 200.065; and WHEREAS,the North Collier Fire Control and Rescue District of Collier County, Florida, set forth the appropriations for the North Naples Service Delivery Area in the amount of $53,592,738 and revenue estimates in the amount of$52,636,980 for the General Fund for the Fiscal Year Fiscal Year 2024-2025; and NOW,THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT of Collier County Florida,that the Fiscal year 2024-2025 Final Budget for the General Fund for the North Naples Service Delivery Area be adopted. This resolution shall take effect immediately upon its adoption. 1 The foregoing resolution was offered by Commissioner \_:-<l\ V. f'(I (.1 f' i who moved its adoption. The motion was seconded by Commissioner (XD53OJ(\ , and the Vote was as follows: Page 1 of 2 Resolution 24-017 October 3, 2024 16 I 1 A 4 Page 2 of 2 Commissioner Vote Commissioner M. James Burke — ICl/ Commissioner James A. Calamari Yay Commissioner Christopher L. Crossan Yo,y Commissioner Norman E. Feder \/ ray Commissioner J. Christopher Lombardo a � y Duly passed on this 3rd day of October, 2024 by the Board of Fire Commissioners of the North Collier Fire Control and Rescue District. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Ai IIBure es A at marl j ."4"/ Christop L.Crossa / . ‘i ... Norm . eder - -_ ,..__________1----..":____.''%N _- J. Christopher Lombardo Page 2 of 2 1 6 I 1 A 4 1 it IQIII M; Gam_ RESOLUTION 24-018 A RESOLUTION OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT OF COLLIER COUNTY FLORIDA, ADOPTING THE FINAL BUDGET FOR THE BIG CORKSCREW ISLAND SERVICE DELIVERY AREA GENERAL FUND FOR FISCAL YEAR 2024-2025; PROVIDING FOR AN EFFECTIVE DATE. WHEREAS,the North Collier Fire Control and Rescue District of Collier County, Florida, on October 3, 2024 held a public hearing as required by Florida Statute 200.065; and WHEREAS, the North Collier Fire Control and Rescue District of Collier County, Florida, set forth the appropriations for the Big Corkscrew Island Service Delivery Area in the amount of$15,094,214 and revenue estimates in the amount of$13,724,034 for the General Fund for the Fiscal Year Fiscal Year 2024-2025; and NOW,THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT of Collier County Florida,that the Fiscal year 2024-2025 Final Budget for the General Fund for the Big Corkscrew Island Service Delivery Area be adopted. This resolution shall take effect immediately upon its adoption. The foregoing resolution was offered by Commissioner eKe 5xu, , who moved its adoption. The motion was seconded by Commissioner FeAtr , and the Vote was as follows: Page 1 of 2 Resolution 24-018 October 3,2024 16 11 A Page 2 of 2 Commissioner Vote Commissioner M.James Burke Ya `r y Commissioner James A. Calamari y Commissioner Christopher L. Crossan - `/ay Commissioner Norman E. Feder Commissioner J. Christopher Lombardo yay Duly passed on this 3rd day of October, 2024 by the Board of Fire Commissioners of the North Collier Fire Control and Rescue District. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT 43/111/ M. Jam-. :ur e !— Christopr r . Cross --e- -/-400" Norm E. Feder _�'� . Christopher Lombardo Page 2 of 2 16I1A4 OrKN RESOLUTION 24-019 A RESOLUTION OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT OF COLLIER COUNTY FLORIDA, ADOPTING THE FINAL BUDGET FOR THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT IMPACT FEE FUND FOR FISCAL YEAR 2024-2025; PROVIDING FOR AN EFFECTIVE DATE. WHEREAS,the North Collier Fire Control and Rescue District of Collier County, Florida, on October 3, 2024 held a public hearing as required by Florida Statute 200.065; and WHEREAS,the North Collier Fire Control and Rescue District of Collier County, Florida, set forth the appropriations in the North Collier Fire Control and Rescue District in the amount of$1,000,000 and revenue estimates in the amount of$4,018,500 for the Impact Fee Fund for the Fiscal Year 2024-2025; NOW,THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT of Collier County Florida,that the fiscal year 2024-2025 Final Budget for North Collier Fire Control and Rescue District Impact Fee Fund be adopted. This resolution shall take effect immediately upon its adoption. The foregoing resolution was offered by Commissioner eKO53Or\ , who moved its adoption. The motion was seconded by Commissioner Buv K_ , and the Vote was as follows: Page 1of2 Resolution 24-019 October 3, 2024 1 6 I 1 A 4 Page 2 of 2 Commissioner Vote Commissioner M.James Burke Yci.' y Commissioner James A. Calamari Yay Commissioner Christopher L. Crossan Yay Commissioner Norman E. Feder ay Commissioner J. Christopher Lombardo YO/ Duly passed on this 3rd day of October, 2024 by the Board of Fire Commissioners of the North Collier Fire Control and Rescue District. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT 00°14/ M. James Burk' / . -...ti dr. Cal— aer f Christopherossan ..,....__ ,, / Norm n E.Feder- _______________ /J t er Lombardo Page 2 of 2 1 6 I 1 A 4 ��RE prp.e RESOLUTION 24-020 A RESOLUTION OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT OF COLLIER COUNTY FLORIDA, ADOPTING THE FINAL BUDGET FOR THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT INSPECTION/PLAN REVIEW FEE FUND FOR FISCAL YEAR 2024-2025; PROVIDING FOR AN EFFECTIVE DATE. WHEREAS,the North Collier Fire Control and Rescue District of Collier County, Florida, on October 3, 2024 held a public hearing as required by Florida Statute 200.065; and WHEREAS,the North Collier Fire Control and Rescue District of Collier County, Florida, set forth the appropriations in the North Collier Fire Control and Rescue District in the amount of$2,211,989 and revenue estimates in the amount of$2,205,000 for the Inspection/Plan Review Fee Fund for the Fiscal Year 2024-2025; NOW,THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT of Collier County, Florida,that the fiscal year 2024-2025 Final Budget for North Collier Fire Control and Rescue District Inspection/Plan Review Fee Fund be adopted. This resolution shall take effect immediately upon its adoption. The foregoing resolution was offered by Commissioner ( Ld cull tLr! , who moved its adoption. The motion was seconded by Commissioner , and the Vote was as follows: Page lof2 Resolution 24-020 October 3,2024 Page 2 of 2 Commissioner Vote Commissioner M.James Burke la Y Commissioner James A. Calamari Yay Commissioner Christopher L. Crossan Ya,y Commissioner Norman E. Feder Yay Commissioner J. Christopher Lombardo YaX Duly passed on this 3rd day of October, 2024 by the Board of Fire Commissioners of the North Collier Fire Control and Rescue District. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT .Jam: . !' 1/dir _Air 4 . Cala . r' vir Christop ssan C?"'41W — Nor n E. Feder - \ J. Christopher Lombardo Page 2 of 2 Cedar Hammock Community Development District 161 1Ab Inframark, Community Management Services 210 North University Drive, Coral Springs,Florida 33071 Tel: 954-603-0033; Fax: 954-345-1292 DATE: October 24, 2024 TO: Jim Kurtzeborn Cedar Hammock Golf and Country Club VIA EMAIL TO: GM@cedarhammockcc.com FROM: Janice Swade Lead District Administrative Assistant RE: Cedar Hammock CDD Minutes of May 14,2024 Meeting & Budget Public Hearing as Approved at the October 17,2024 Meeting Enclosed for your records is a copy of the above-referenced minutes and corresponding attachments from the Cedar Hammock Community Development District, which are to be kept on file for public access. FOR INFORMATIONAL PURPOSES ONLY: Crystal Kinzel, Director Clerk of the Circuit Court/Finance Dept. VIA EMAIL TO: Derek.johnssen@collierclerk.com Berger, Toombs, Elam, Gaines & Frank Via email to: audit@btef-cpas.com Justin Faircloth,jtin.faircloth@inframark.com 1611A6 MINUTES OF MEETING & BUDGET PUBLIC HEARING CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT The regular meeting and Budget Public Hearing of the Board of Supervisors of the Cedar Hammock Community Development District was held Tuesday, May 14, 2024 at 2:00 p.m. at the Cedar Hammock Clubhouse, located at 8660 Cedar Hammock Boulevard,Naples, Florida 34112. Present and constituting a quorum were: Quentin Greeley Chairperson Don Eliasek Assistant Secretary John Martino Assistant Secretary Domiano Passalacqua Assistant Secretary Also present were: Justin Faircloth District Manager Sam Marshall District Engineer Todd Legan Cedar Hammock Golf& Country Club Steve Shaw Cedar Hammock Golf& Country Club Various Residents Following is a summary of the discussions and actions taken. FIRST ORDER OF BUSINESS Roll Call Mr. Faircloth called the meeting to order and called the roll.A quorum was established. SECOND ORDER OF BUSINESS Approval of Agenda There being no additions, corrections or deletions, On MOTION by Mr. Greeley, seconded by Mr. Martino, with all in favor, the agenda for the meeting was approved, as presented. (4-0) 16I1A6 May 14, 2024 Meeting& Budget Public Hearing Cedar Hammock CDD THIRD ORDER OF BUSINESS Public Comments on Agenda Items • A resident inquired about Community Development Districts, their assets, agreements, establishment, and initial bonds. FOURTH ORDER OF BUSINESS Public Hearing to Consider Adoption of the Fiscal Year 2025 Budget A. Open the Public Hearing for Public Comments On MOTION by Mr. Greeley, seconded by Mr. Eliasek, with all in favor, the Public Hearings to consider adoption of the Fiscal Year 2025 Budget were opened. (4-0) • Mr. Greeley asked about the fund balance of the District and Mr.Faircloth provided an explanation. • Mr. Faircloth discussed the assessments for Fiscal Year 2025 and answered a question from a resident. B. Closing the Public Hearing for Public Comments On MOTION by Mr. Greeley, seconded by Mr. Passalacqua, with all in favor, the Public Hearings to consider adoption of the Fiscal Year 2025 Budget were closed(4-0) C. Consideration of Resolution 2024-04,Adoption of the Fiscal Year 2025 Budget There being no further comments or questions, On MOTION by Mr. Greeley, seconded by Mr. Passalacqua, with all in favor, Resolution 2024-04, Relating to the Annual Appropriations of the District and Adopting the Budget for the Fiscal Year Beginning October 1, 2024 and Ending September 30, 2025, and Referencing the Maintenance and Benefit Special Assessments to be Levied by the District for Said Fiscal Year, was adopted (4-0) D. Consideration of Resolution 2024-05, Levying of Assessments There being no comments or questions, 2 1 6 I 1 A 6 May 14, 2024 Meeting&Budget Public Hearing Cedar Hammock CDD On MOTION by Mr. Greeley, seconded by Mr. Eliasek, with all in favor, Resolution 2024-05, Levying and Imposing a Non-Ad Valorem Maintenance and Benefit Special Assessment for the District for Fiscal Year 2025, was adopted (4-0) FIFTH ORDER OF BUSINESS Audit Committee Selection of Auditor A. Ranking of Audit Firm Proposals • Mr. Faircloth explained the need for the Audit RFP Process and the ranking evaluation required by the Board. Supervisors discussed the proposals submitted, and provided their rankings. On MOTION by Mr. Greeley, seconded by Mr. Eliasek, with all in favor, the audit firm of Berger, Toombs, Elam, Gaines & Frank was ranked as#1,with 392 points, and Grau&Associates was ranked at #2, with 229 points. (4-0) B. Authorization to Enter Into a Contract With the Selected Audit Firm On MOTION by Mr. Martino, seconded by Mr. Greeley, with all in favor, staff was authorized to enter into contract negotiations for Auditing Services with Berger, Toombs, Elam, Gaines & Frank. (4- 0) SIXTH ORDER OF BUSINESS Club Updates A. Club Sidewalk Repairs Update Mr. Legan noted that the sidewalk repairs were slated to begin on May 20, 2024. B. Gatehouse Security Update • Mr. Mark Levin, a homeowner and representative on the HOA Board, made a presentation on the need for gate control software updates while attending the meeting remotely. • Mr. Faircloth answered questions regarding District equipment at the gates. Mr. Faircloth noted that the $90,000 capital outlay outlined by Mr. Levin would be a Club expense and not a CDD expense. 3 May 14,2024 Meeting& Budget Public Hearing Cedar Hammock C17D" I I A 6 SEVENTH ORDER OF BUSINESS Old Business A. Driving Range Bulkhead Discussion • Mr. Marshall explained the possibility of adjusting the bulkhead location should the Club desire to make changes. Mr. Legan noted this work would be in May/June 2029. Mr. Faircloth discussed possible costs to consider for this project. EIGHTH ORDER OF BUSINESS New Business A. Payroll Processing Memorandum of Understanding • Mr. Faircloth reviewed the Memorandum with the Board. B. Accounts Payable Software Memorandum of Understanding • Mr. Faircloth reviewed the Memorandum with the Board. NINTH ORDER OF BUSINESS Attorney's Report A. Consideration of Counsel for Consideration of Drainage/Stormwater Guidelines • Mr. Faircloth discussed the progress in trying to find a new attorney for the stormwater guidelines project based on the parameters set by the Board. On MOTION by Mr. Martino, seconded by Mr. Passalacqua, with all in favor, staff was authorized to obtain proposals from local attorneys to assist the District with stormwater guidelines, and the Chairperson was authorized to approve the firm to be selected. (4- 0) B. Update on Ethics Training Requirements • Mr. Faircloth discussed the need to complete required ethics training by the end of the year and to file Form 1 as required by July 1, 2024. TENTH ORDER OF BUSINESS Engineer's Report A. Erosion Restoration Update i. Glase Golf Proposal • Mr. Marshall discussed the proposal from Glase Golf and noted they are very busy and would have to find a way to accommodate the District to do the work, and were not promising to do so. Mr. Legan noted he would be able to work with Banks Engineering on this project in directing Glase Golf where to work. The need to include littoral plantings was also discussed. 4 ii v I 1A6 May 14, 2024 Meeting& Budget Public Hearing Cedar Hammock CDD On MOTION by Mr. Greeley, seconded by Mr. Eliasek, with all in favor, Glase Golf was authorized to complete erosion repairs in an amount not to exceed $40,000, and the Chairperson was authorized to approve additional work as needed for this project. (4-0) B. SFWMD ERP Permit Transfer Update • Mr. Marshall noted it was the Club's responsibility to submit documentation on behalf of Mr. Grady Minor. Mr. Marshall will work with the Club to get this item completed. C. First Quarter 2024 Water Use Permit Compliance Report • Mr. Marshall noted there were no issues with the report. ELEVENTH ORDER OF BUSINESS Manager's Report A. Approval of the Minutes of the April 9,2024 Meeting Mr. Faircloth requested any additions, corrections or deletions to the Minutes. There being none, On MOTION by Mr. Greeley, seconded by Mr. Martino, with all in favor, the Minutes of the April 9, 2024 Meeting were approved, as presented. (4-0) B. Acceptance of the March 2024 Financial Report There being no comments or questions, On MOTION by Mr. Greeley, seconded by Mr. Passalacqua, with all in favor, the March 2024 Financial Report was accepted. (4-0) C. 2024 General Election Information • Mr. Faircloth reviewed the General Election information with the Board. D. Report on Number of Registered Voters (606) This report is presented to the Board on an annual basis for informational purposes only. E. Consideration of Fiscal Year 2025 Meeting Schedule On MOTION by Mr. Greeley, seconded by Mr. Eliasek, with all in favor, the Fiscal Year 2025 Meeting Schedule was approved, as presented (4-0) 5 May 14,2024 Meeting& Budget Public Hearing Cedar Hammock CDD F. Field Management Report • Mr. Faircloth updated the Board that Mr. Whitlock was no longer with Inframark. • Mr. Faircloth reviewed the report with the Board and answered questions. The Board requested staff contact FDOT regarding the parcel with exotics on it that is causing issues for the District. • The Board concurred to proceed with releasing final payment to McShae Contracting. • Discussion ensued regarding the front sign. • Mr. Faircloth pointed out erosion issues noted in the report. Mr. Marshall and Mr. Legan noted they would ride around together and make note of any additional work needing to be addressed due to erosion concerns. G. Follow-Up Items i. Roadway Striping Update • Mr. Faircloth discussed follow up items. • Mr. Legan noted that RTS was scheduled to be on site for investigation later in the week. TWELFTH ORDER OF BUSINESS Supervisors'Requests There being no requests from Supervisors,the next order of business followed. THIRTEENTH ORDER OF BUSINESS Audience Comments Residents commented on the following items: • Sidewalk repairs. • Gatehouse tile colors. • The Club's plans to possibly extend the driving range and the potential impact to golfers putting on the #17 green. • Mr. Legan noted the Club would notify the HOAs of work being completed on the sidewalks. 6 1611A6 May 14,2024 Meeting&Budget Public Hearing Cedar Hammock CDD FOURTEENTH ORDER OF BUSINESS Adjournment There being no further business, On MOTION by Mr. Eliasek, seconded by Mr. Martino, with all in Ifavor, the meeting was adjourned at 3:55 p.m. (4-0) Quentin Greeley Chairperson 7 •s,. Cedar Hammock Community Development District 161 1 A 6 Board of Supervisors Quentin Greeley,Chairperson Justin Faircloth,District Manager Fred Bally,Vice Chairperson Sam Marshall,District Engineer Don Eliasek,Assistant Secretary Dan Cox,District Counsel John Martino,Assistant Secretary Domiano Passalacqua,Assistant Secretary Meeting Agenda Cedar Hammock Clubhouse 8660 Cedar Hammock Boulevard, Naples,Florida May 14, 2024—2:00 p.m. TEAMs Meeting Link: Join the meeting now Meeting ID:288 821 244 551 Passcode:X4K27y Call in Meeting Number: 1-646-838-1601, Meeting ID: 595310964# 1. Roll Call 2. Approval of Agenda 3. Public Comments on Agenda Items 4. Public Hearing to Consider Adoption of the Fiscal Year 2025 Budget A. Open the Public Hearing for Public Comments B. Close the Public Hearing for Public Comments C. Consideration of Resolution 2024-04, Adoption of the Fiscal Year 2025 Budget D. Consideration of Resolution 2024-05, Levying of Assessments 5. Audit Committee Selection of Auditor A. Ranking of Audit Firm Proposals B. Authorization to Enter Into a Contract With the Selected Audit Firm 6. Club Updates A. Club Sidewalk Repairs Update B. Gatehouse Security Update 7. Old Business A. Driving Range Bulkhead Discussion 8. New Business A. Payroll Processing Memorandum of Understanding B. Accounts Payable Software Memorandum of Understanding District Office: Meeting Location: Inframark,Community Management Services Cedar Hammock Clubhouse 210 North University Dive,Suite 702 8660 Cedar Hammock Boulevard Coral Springs,FL.33071 Naples,Florida 34112 (954)603-0033 www.CedarHammockCDD.com 1 6I lA6 Cedar Hammock CDD May 14, 2024 Agenda Page 2 9. Attorney's Report A. Consideration of Counsel for Consideration of Drainage/Stormwater Guidelines B. Update on Ethics Training Requirements 10. Engineer's Report A. Erosion Restoration Update i. Glase Golf Proposal B. SFWMD ERP Permit Transfer Update C. First Quarter 2024 Water Use Permit Compliance Report 11. Manager's Report A. Approval of the Minutes of the April 9, 2024 Meeting B. Acceptance of the March 2024 Financial Report C. 2024 General Election Information D. Report on Number of Registered Voters (606) E. Consideration of Fiscal Year 2025 Meeting Schedule F. Field Management Report G. Follow-Up Items i. Roadway Striping Update 12. Supervisors' Requests 13. Audience Comments 14. Adjournment The next meeting is scheduled to be held Tuesday, October 8, 2024 at 2:00 p.m. District Office: Meeting Location: Inframark,Community Management Services Cedar Hammock Clubhouse 210 N.University Dive,Suite 702 8660 Cedar Hammock Boulevard Coral Springs,Florida 33071 Naples,Florida 34112 (954)603-0033 www.CedarHammockCDD.com ~ NaPIri ll i 1 6I 1Ab .. PART OF THE USA TODAY NETWORK Published Daily Naples, FL 34110 CEDAR HAMMOCK COMMUN ITY 210 N UNIVERSITY DR#702 Notice of Meetings CORAL SPRINGS, FL 33071-7320 Cedar Hammock Community Development District The Board of Supervisors of the Cedar Hammock Community Affidavit of Publication Development District will hold their meetings for Fiscal Year 2024 on the 2nd Tuesday of the month at the Cedar Hammock STATE OF WISCONSIN Clubhouse, 8660 Cedar Hammock Boulevard, Naples. Florida at COUNTY OF BROWN 2:00 p.m.on the following months: October 10,2023 Before the undersigned authority personally appeared,who November 14,2023 December 12,2023 on oath says that he or she is the Legal Coordinator of the February 13,2024 Naples Daily News,published in Collier County, Florida; March 12,2024—Tentative Budget Adoption April 9,2024 that the attached copy of advertisement, being a Public May 14,2024-Budget Public Hearing Notices,was published on the publicly accessible website The meetings are open to the public and will be conducted in of Collier and Lee Counties, Florida,or in a newspaper by accordance with the provision of Florida Law for Community print in the issues of,on: 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 par- ticipate via telephone In accordance with the provisions of the Issue(s)dated:09/11/2023 Americans with Disabilities Act, any person requiring special ac- commodations at these meetings because of a disability or phys- ical further says that the website or newspaper cam lies impairment should contact the District Management Corn- AffiantyP pany, Inframark, LLC at 954.603-0033 at least two (2)calendar with all legal requirements for publication in chapter 50, days prior to the date of the meetings. if you are hearing or speech impaired, please contact the Florida Relay Service at 7-1- Florida Statutes. 1 or(8001 955.8771 (TTY)/(800)955-8770 (Voice) for aid in con- tacting the District Management Company. Each person who decides to appeal any action taken at these meetings is advised that person will need a record of the pro- ver- Subscribed and sworn to before me,bythe legal clerk,who batim as andr of the accordingly, the person made,may need to ensure a mo 9 batim record of the proceedings is including the testimo. is personally Known to me,on September 11,2023: ny and evidence upon which such appeal Is to be based. Justin Faircloth District Manager ADIF5821081 September 11,2023 % Notary State .Co Brown 5-/5a My commission expires NANCY HEYRMAN Notary Public State of Wisconsin Publication Cost: $301.00 Ad No:0005821081 Customer No: 1304217 PO#: #of Affidavits 1 This is not an invoice 1611A6 * LocaliQ Florida PO Box 631 744 Cincinnati,OH 45263-1244 GANNETT AFFIDAVIT OF PUBLICATION Cedar Hammock Community Infram ark Inframark Cedar Hammock Community 210 N University DR#702 Coral Springs FL 33071-7320 STATE OF WISCONSIN,COUNTY OF BROWN Before the undersigned authority personally appeared,who on oath says that he or she is the Legal Advertising Representative of the Naples Daily News,a newspaper published in Collier County, Florida;that the attached copy of advertisement, being a Legal Ad in the matter of Public Notices,was published on the publicly accessible website of Collier and Lee Counties, Florida,or in a newspaper by print in the issues of,on: 04/25/2024 Affiant further says that the website or newspaper complies with all legal requirements for publication in chapter 50, Florida Statutes, Subscribed and sworn to before me, by the legal clerk,who is personally known to me,on 04/25/2024 Leg lerk otary,, tat• r W . o uI'Brown My commis. on expires Publication Cost: $474.32 Order No: 10050683 #of Copies: Customer No: 1125526 1 PO#: THIS IS NOT AN INVOICE! Please do not use this form for payment remittance NANCY HEYRMAN Notary Public State of Wisconsin 9 _ Page 1 of 2 ....•. Cedar Hammock Community Development District NOTICE OF REGULAR BOARD MEETING AND NOTICE OF PUBLIC HEARINGS TO RECEIVE I A PUBLIC COMMENTT ON THE V FISCAL YEAR 202S PROPOSED FINAL BUDGET(S); TO CONSIDER THE IMPOSITION OF MAINTENANCE AND OPERA- TION SPECIAL ASSESSMENTS; ADOPTION OF AN ASSESSMENT ROLL; AND PROVIDING FOR THE LEVY, COLLECTION AND ENFORCEMENT OF THE SAME The Board of SUPervisOrs("Board") of the Cedar Hammock Community Development District ("District") will hold a regular meeting and conduct two Public Hearings on Tuesday,May 14,2024,at 2:00 P.M. at the Cedar Hammock Clubhouse, 8660 Cedar Hammock Boulevard, Naples,Florida 34112. The purpose of the first Public Hear- ing Is to receive public comment and oblections on the Fiscal Year 2025 Proposed Final Budget. The first Public Hearing is being conducted pursuant to Chapter 190, Florida Statutes.The purpose of the second Public Hearing is to consider the imposition of special non-ad valorem assessments to fund the District's proposed Budget for Fiscal Year 2025 upon lands located within the District, to consider the adoption Of on Assessment Roll,and to provide for the levy. collection and enforcement of the spade'non• od valorem assessments.The Public Hearings ore being conducted pursuant to Chapters 190 and 197, Florida Statutes. The District may fund various facili- ties through the collection of certain rates, lees and charges, which are identified within the budget(s). A copy of the Proposed Final Budget, Preliminary Assessment Roll and/or the agenda for the meeting/Public Hearings may be obtained via e- mail from the Office of the District Manager,do Justin Falrcloth,Infra- mark, iustln.fairclothllnframark-cam, or by calling (954) 603-0033, during normal business hours. In accor- dance with Section 189.016, Florida Statutes,the proposed budget will be Posted on the District's webslte hffp://www.cedarhommorkedd.corn at least two days before the Budget Public Hearing date. The Board will also consider any other business which may properly come before it. The meeting/Public Hearings are open to the public and will be conducted in accordance with the provisions of Florida law for Community Development Districts. There may be occasions when one or more Supervisors may portIcipole via Phone. Any inter- ested person can attend the meet- ing/Public Hearings at the above location and be fully informed of the discussions taking place. The meet- ing/Public Hearings may be contin- ued to a dote,time and location to be specified an the record at the meeting/Public Hearings without additional publication of notice. In accordance with the provisions of the Americans with Disabilities Act, any person requiring special accom- modations at this meeting/Public Hearings because of a disability or physical impairment should contact the District Manager's Office at least forty-eight (4e) hours prior to the meeting/Public Hearings. If you are hearing or speech Impaired, Please contact the Florida Reloy Service by dialing 7-1-1,or 1-800-955. 8771 (TTY) / (-800-955-8770 (Voice', for aid in contacting the District Manager's Office. All affected property owners have the right to appear at these Public Hearings and file written obiections within twenty (20) days of the dote of this Notice at the Office of the District Manager, Inframark, 210 North University Drive, Suite 702, Coral Springs, Florida 33071,Atten- tion:Justin Falrcloth. Each person who decides to appeal any decision made by the Board with respect to any matter consid- ered at the meeting/Public Hearings 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 mode, including the testimony and evidence upon which such appeal Is to be based. Justin Faircloth District Manager April 25,2024 1611A6 * LocaliQ Florida PO Box 631244 Cincinnati,OH 45263-1244 GANNETT AFFIDAVIT OF PUBLICATION Cedar Hammock Community Inframark Inframark Cedar Hammock Community 210 N University DR#702 Coral Springs FL 33071-7320 STATE OF WISCONSIN,COUNTY OF BROWN Before the undersigned authority personally appeared,who on oath says that he or she is the Legal Advertising Representative of the Naples Daily News, a newspaper published in Collier County, Florida;that the attached copy of advertisement, being a Legal Ad in the matter of Classified Legal CLEGL,was published on the publicly accessible website of Collier and Lee Counties, Florida,or in a newspaper by print in the issues of,on: 04/18/2024 Affiant further says that the website or newspaper complies with all legal requirements for publication in chapter 50, Florida Statutes. Subscribed and sworn to before me, by the legal clerk,who is personally known to me, on 04/18/2024 Legal Cterrk Notary..'tat• • , ou 'Brown 0/L : a / My commi..ton expires Publication Cost: $1413.20 Order No: 10057028 #of Copies: Customer No: 1125526 1 PO#: TFIIS IS NOT AN INVOICE! Please do not use this form for payment remittance NANCY HEYRMAN Notary Public State of Wisconsin Page 1 of 2 CEDAR HAMMOCK COMMUNITY website iwww,cffdzrhammookcdd.00nt) at least two 1 6 i 1 A b DEVELOPMENT DISTRICT (2)days before the Budget Public Hearings date. NOTICE OF AUDIT COMMITTEE MEETING, The Board will also consider any other business NOTICE OF REGULAR MEETING AND NOTICE which may properly come before it at the regular OF PUBLIC HEARINGS TO RECEIVE PUBLIC meeting.The Public Hearings and meetings are open COMMENT ON THE FISCAL YEAR 2025 to the public and will be conducted in accordance PROPOSED FINAL BUDGET(S)AND TO with the provisions of Florida Law for Community CONSIDER THE IMPOSITION OF ANNUAL Development Districts. The Public Hearings and/ MAINTENANCE AND OPERATION SPECIAL or meetings may be continued to a date, time and ASSESSMENTS;NOTICE OF ADOPTION OF location to be specified on the record at the Public AN ASSESSMENT ROLL AND PROVIDING Hearings or meetings without additional publication of FOR THE LEVY,COLLECTION,AND notice. ENFORCEMENT OF THE SAME There may be occasions when one or more Supervisors will participate via phone.In accordance Notice is hereby given that the Audit with the provision of the Americans with Disabilities Committee of the Cedar Hammock Community Act, any person requiring special accommodations Development District("District")will hold a meeting at the Public Hearings or meetings because of a on Tuesday, May 14, 2024, at 2:00 p.m. at the disability or physical impairment should contact the Cedar Hammock Clubhouse, located at 8660 Cedar District Management Company, Inframark, at (954) Hammock Boulevard,Naples, Florida 34112,to rank 603-0033 at least forty-eight(48) hours prior to the the proposals received to perform the District's Audit Public Hearings or meetings. If you are hearing or for the Fiscal Year ending September 30,2024,with speech impaired, please contact the Florida Relay a request for four additional annual renewals, as Service by dialing 7-1-1, or 1 800 955 8771 (n/J previously advertised in accordance with Florida law. / 1-800-955-8770 (Voice), for aid in contacting the The District's Board of Supervisors will also District Manager's Office. hold a Regular Meeting and Public Hearings on Each person who decides to appeal any Tuesday, May 14, 2024, immediately following the decision made by the Board with respect to any matter Audit Committee Meeting at the same location.The considered at the Public Hearings or meetings is purpose of the first Public Hearing is to receive public advised that person will need a record of proceedings comment and objections on the Fiscal Year 2025 and that accordingly,the person may need to ensure Proposed Final Budget. The first Public Hearing is that a verbatim record of the proceedings is made, being conducted pursuant to Chapter 190, Florida including the testimony and evidence upon which Statutes.The purpose of the second Public Hearing is such appeal Is to be based. to consider the imposition of special non-ad valorem assessments to fund the District's proposed Budget for Fiscal Year 2025 upon lands located within the Justin Faircloth District,a depiction of which lands is shown below; District Manager to consider the adoption of an Assessment Roll;and to provide for the levy,collection and enforcement of - the special non-ad valorem assessments.The Public - — :,_ -- --•-• -.-• Hearings are being conducted pursuant to Chapters - 190 and 197,Florida Statutes. The District may also fund various facilities N through the collection of certain rates, fees and7_21 r� --. charges, which are identified within the Budget(s). A copy of the Proposed Final Budget, Preliminary ..Assessment Roll and the agendas for the Publicz,Hearings and meetings may be obtained at the Officeof the District Management Company, Inframark, , .-, `' ;r j located at 210 North University Drive, Suite 702, .4,1 f�• i\ph Coral Springs, Florida 33071,(954)603-0033; or by 1 K 1 i 1��rRRR , contacting the District Manager at.ht::bi:liur,R,tnr� IE' ( I `" ' t t t ) 1l � ,11rtmart coin, or visiting the District's website at 's (er .• 1 + •, �r.••� • www.cedarhammockcdd.com. ;,;?. The special non-ad valorem assessments are .� , j' annually recurring special assessments and are in i p_ .. i / .► N e•! addition to any previously levied debt assessments. {"-'` - ..; The table below presents the proposed schedule -- — of non-ad valorem assessments. Amounts are BANK _snxs._ A w preliminary and subject to change at the Public ' !_",¢_=`- ■Pw9.�rw WIN hod Mini Hearings and in any future year. The amounts are subject to early payment discount as afforded by law. The Collier County tax collector will collect Assessment Summary the non-ad valorem assessments for certain lots and Fiscal Year 2025 vs.Fiscal Year 2024 parcels within the District. ASASti1.Yt,r AuuCATION Failure to pay the non-ad valorem assessments will cause a tax certificate to be issued against the 6,:,,,,,i runA units which mayresult in a loss of title.All affected r•,s„u,,::, """' Fv 2024 Percent property Maw property owners have the right to appear at the Public $ 669 11 s sss zs 17 85% 65 Hearings and the right to file written objections with the District within twenty(20) days of publication of " 5 65911 $ ssgzb 1785% zee this notice. d slow S 65911 S 559.26 1785% 330 In accordance with Section 189.016, F.S., i'..nu., 5 65911 5 559 2f 17OSY, 176 the Proposed Budget will be posted on the District's 794 i6I iA6 * LocaliQ Florida PO Box 631244 Cincinnati,OH 45263-1244 GANNETT roosals for AFFIDAVIT OF PUBLICATION RequesAudiortServices for Annual Cedar Hammock Community Cedar Hammock CommunityInframark Developmento District f k Hammock Cedar Hammock Community Inframark Development District hereby Cedar Hammock Community requests proposals for annual finan- cial auditing services. The proposal 210 N University DR#702 must provide for the auditing of the Coral Springs FL 33071-7320 District's financial records for the Fiscal Year ending September 30, 2024, with an option for four addi- tional annual renewals. The District STATE OF WISCONSIN,COUNTY OF BROWN is a local unit of special-purpose government created under Chapter 190, Florida Statutes, for the Before the undersigned authoritypersonallyappeared,who purpose t nng financing, constructing Pp and maintaining public infrastruc- on oath says that he or she is the Legal Advertising ture. The District is located in Collier County and is approximately Representative of the Naples Daily News,a newspaper 417 acres in area. The District has published in Collier County, Florida;that the attached copyan annualt oS4 0,00 budget of V approximately 45000. of advertisement, being a Legal Ad in the matter of Public The Auditing entity submitting a proposal must be duly licensed Notices,was published on the publicly accessible website of under Chapter 473, Florida Statutes, and be qualified to conduct audits in Collier and Lee Counties, Florida, or in a newspaper by print accordance with "Government Auditing Standards," as adopted by In the issues of, on: the Florida Board of Accountancy. Audits shall be conducted in accor- dance with Florida Law and particu- 04/18/2024 larly Section 218.39, Florida Statutes,and the rules of the Florida Auditor General, The firm must Affiant further says that the website or newspaper complies office where the it fieictwecordst are with all legal requirements for publication in chapter 50, maintained. Proposal packages, which Include Florida Statutes. evaluation criteria and instructions toSubscribed and sworn to before me, bythe legal clerk,who Office proposers areavailable from the g of the District Manager at is personally known to me, on 04/18/2024 Janice.Swade Inframark.com or Nadine.Blake©lnframark.com. Electronic proposals must be received no later than 11:00 a.m. on _ Thursday, May 2, 2024 by the Office of the District Manager, Inframark, Legal rk Attention: Nadine Blake/Janice Swede. Please direct all questions regarding this Notice to the Office of the District Manager. otaty,State aunt I3mwn Cedar Hammock Community Devel- opment District Justin Faircloth, District Manager My commis. m expires April 18,2024 Publication Cost: $219.52 Order No: 10050654 #of Copies Customer No: 1125526 1 PO#: TIiIS IS NOT AN INVOICE! Please do not use this form for payment remittance NANCY HEYRMAN Notary Public State of Wisconsin Page 1 of 1 161 1A6 Cedar Hammock Community Development District Annual Operating and Debt Service Budget Fiscal Year 2025 Modified Tentative Budget (printed 5/3/24) Prepared by: 6INFRAMARK lrr*t.b'r,,.TL*t MA'A4tMtMT StaVICtS Cedar Hammock 6 ' A 6 Community Development District Table of Contents Page# OPERATING BUDGET General Fund Summary of Revenues, Expenditures and Changes in Fund Balances ................................... 1-2 Exhibit A-Allocation of Fund Balances ............................................................................ 3 BudgetNarrative ......................................................................................................... 4-7 SUPPORTING BUDGET SCHEDULES Non-Ad Valorem Assessment Summary ................................................................. 8 16I 1A6 Cedar Hammock Community Development District Operating Budget Fiscal Year 2025 Cedar Hammock 1 6 1 1 A6 Community Development District General Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2025 Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL BUDGET THRU April- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2024 3/31/24 9/30/2024 FY 2024 FY 2025 REVENUES Interest-Investments $ 24,577 $ 31,376 $ - $ 31,376 $ 24,577 Interest-Tax Collector - 360 - 360 - Special Assmnts-Tax Collector 446,845 427,121 19,724 446,845 526,632 Special Assmnts- Discounts (17,874) (16,256) (1,618) (17,874) (21,065) Other Miscellaneous Revenues - 4,590 - 4,590 - TOTAL REVENUES $ 453,548 $ 447,191 $ 18,106 $ 465,297 $ 530,143 EXPENDITURES Administrative ProfServ-Engineering $ 5,000 $ 9,613 $ - $ 9,613 $ 5,000 ProfServ-Legal Services 2,500 175 2,325 2,500 2,500 ProfServ-Mgmt Consulting 44,521 22,260 22,261 44,521 45,856 ProfServ-Property Appraiser 6,103 1,575 4,528 6,103 6,103 ProfServ-Special Assessment 3,411 3,311 100 3,411 3,513 ProfServ-Web Site Maintenance 761 406 355 761 784 Auditing Services 5,000 - 5,000 5,000 5,000 Postage and Freight 900 159 741 900 927 Insurance-General Liability 8,029 8,303 - 8,303 8,270 Printing and Binding 600 135 465 600 618 Legal Advertising 2,575 301 2,274 2,575 2,575 Misc-Bank Charges 100 - 100 100 100 Misc-Assessment Collection Cost 8,937 8,217 720 8,937 10,533 Misc-Contingency - - - - (1,874) Misc-Web Hosting - - - - 2,000 Office Supplies 100 - 100 100 100 Annual District Filing Fee 175 175 - 175 175 Total Administrative $ 88,712 $ 54,630 $ 38,969 $ 93,599 $ 92,180 Annual Operating and Debt Service Budget 1 Cedar Hammock 1 b I 1 A6 Community Development District General Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2025 Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL BUDGET THRU April- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2024 3/31/24 9/30/2024 FY 2024 FY 2025 Field ProfServ-Field Management $ 1,785 $ 893 $ 892 $ 1,785 1,839 Management Services 2,500 - 2,500 2,500 2,575 Contracts-Water Mgmt Services 7,200 3,600 3,600 7,200 7,200 Utility-Cameras 1,000 - 1,000 1,000 1,000 Electricity-Wells 5,000 4,240 760 5,000 5,000 Electricity-Aerator 4,000 1,609 2,391 4,000 4,000 R&M-Lake 3,000 36,217 - 36,217 3,000 R&M-Roads 20,000 15,880 4,120 20,000 20,000 R&M-Plant Replacement 500 - 500 500 500 R&M Bulkheads 5,000 875 4,125 5,000 5,000 R&M-Bridges&Cart Paths 5,000 - 5,000 5,000 5,000 Misc-Contingency 38,745 55,804 - 55,804 38,745 Capital Outlay 40,000 4,068 35,932 40,000 40,000 Reserve-Bulkheads - - - - 26,000 Reserves-Irrigation System 153,272 - - - 152,272 Reserve Lakes 52,917 - - - 77,917 Reserve Roadways 22,917 110,561 - 110,561 47,917 Total Field $ 362,836 $ 233,747 $ 60,820 $ 294,567 $ 437,963 TOTAL EXPENDITURES $ 451,547 $ 288,377 $ 99,789 $ 388,166 $ 530,143 Excess (deficiency) of revenues $ 2,000 $ 158,814 $ (81,683) $ 77,131 $ - Net change in fund balance $ 2,000 $ 158,814 $ (81,683) $ 77,131 $ - FUND BALANCE, BEGINNING $ 1,006,641 $1,006,641 $ 1,165,455 $ 1,006,641 $ 1,083,772 FUND BALANCE, ENDING $ 1,006,641 $1,165,455 $ 1,083,772 $ 1,083,772 $ 1,083,772 Annual Operating and Debt Service Budget 2 I611A6 General Fund Exhibit"A" Allocation of Fund Balances AVAILABLE FUNDS Amount Beginning Fund Balance-Fiscal Year 2025 $ 1,083,772 Net Change in Fund Balance-Fiscal Year 2025 - Reserves-Fiscal Year 2025 Additions 278,105 Total Funds Available(Estimated)-FY 2025 1,361,877 ALLOCATION OF AVAILABLE FUNDS Assigned Fund Balance Operating Reserve-First Quarter Operating Capital 63,010 (1) Reserves-Bridges(Prior Year) 29,950 (2) Reserves-Bulkhead(Prior Year) 29,950 (2) Reserves-Bulkhead FY 2025 26,000 55,950 Reserves-Irrigation(Prior Year) 153,860 (2) Reserves-Irrigation FY 2024 153,272 (3) Reserves-Irrigation FY 2025 152,272 459,404 Reserves-Lakes (Prior Year) 32,700 Reserves-Lakes FY 2024 52,917 (3) Reserves-Lakes FY 2025 77,917 163,533 Reserves-Roadways(Prior Year) 185,000 (2) Reserves-Roadways FY 2024 22,917 (3) Reserves-Roadways FY 2024 Spending (110,561) Reserves-Roadways FY 2025 47,917 145,272 Total Allocation of Available Funds 917,118 Total Unassigned(undesignated)Cash $ 444,759 Notes (1)Represents approximately 3 months of operating expenditures. (2)Ties to Motion to assign fund balance as of 09.30.23. (3)Ties to Adopted Budget FY24. 3 CEDAR HAMMOCK 1 6 { 1 A 6 Community Development District General Fund Budget Narrative Fiscal Year 2025 REVENUES Interest Investments The District earns interest on the monthly average collected balance for their operating accounts, money market accounts and certificates of deposits. Special Assessments-Tax Collector The District will levy a Non-Ad Valorem assessment on all sold and platted parcels within the District in order to pay for the operating expenditures during the Fiscal Year. Special Assessments-Discounts Per Section 197.162, Florida Statutes, discounts are allowed for early payment of assessments. The budgeted amount for the fiscal year is calculated at 4% of the anticipated Non-Ad Valorem assessments. EXPENDITURES Administrative Prof Service-Engineering The District's engineer will be providing general engineering services to the District, i.e., attendance and preparation for monthly board meetings, review invoices, etc. Prof Service-Legal Services The District's legal counsel will be providing general legal services to the District, i.e., attendance & preparation for monthly meetings, review operating& maintenance contracts,etc. Prof Service-Management Consulting The District receives Management, Accounting and Administrative services as part of a Management Agreement with Inframark Infrastructure Management Services. These services are further outlined in Exhibit "A" of the Management Agreement. Prof Service-Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries, and the names and addresses of the owners of such property. The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service. Per the Florida Statutes, administrative costs shall include, but not be limited to,those costs associated with personnel,forms,supplies,data processing, computer equipment, postage, and programming. The budget for property appraiser costs was based on 1.5%of gross assessments. Annual Operating Budget Fiscal Year 2025 4 6I1A6 CEDAR HAMMOCK Community Development District General Fund Budget Narrative Fiscal Year 2025 EXPENDITURES Administrative(coned) Prof Service-Special Assessment The District's Collection Agent will be providing financials services which include the collection of prepaid assessments, maintenance of District's assessment roll and levying the annual operating and maintenance assessments. Prof Service—Web Site Maintenance Inframark Infrastructure Management Services oversees the District's email accounts and provides assistance to Campus Suite regarding the website, as necessary,as well as ADA Compliance Fees. Auditing Services The District is required annually to conduct an audit of its financial records by an Independent Certified Public Accounting Firm. Postage and Freight Mailing of agenda packages,overnight deliveries, correspondence,etc. Insurance-General Liability The District's General Liability & Public Officials Liability Insurance policy is with The Florida League of Cities, Inc. The Florida League of Cities, Inc. specializes in providing insurance coverage to governmental agencies. Printing&Binding Printing and Binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes etc. Legal Advertising The District is required to advertise various notices for monthly Board meetings, public hearings, etc. in a newspaper of general circulation. Misc-Bank Charges Bank fees that may be incurred during the year. Misc-Assessment Collection Costs The District reimburses the Tax Collector for necessary administrative costs. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The District also compensates the Tax Collector for the actual cost of collection or 2% on the amount of special assessments collected and remitted, whichever is greater. The budget for collection costs was based on a maximum of 2%of the anticipated assessment collections. Annual Operating Budget Fiscal Year 2025 5 CEDAR HAMMOCK 16 I 1 A 6 Community Development District General Fund Budget Narrative Fiscal Year 2025 EXPENDITURES Administrative(cont'd) Misc—Web Hosting The District incurs expenses to maintain and renew their website domain and email accounts. Office Supplies Miscellaneous office supplies required for the preparation of agenda packages. Annual District Filing Fee The District is required to pay an annual fee of$175 to the Dept of Economic Opportunity Div. Field Services Prof Service—Field Management Inframark Infrastructure Management Services inspects the District's assets and provides two reports per year. Management Services Project Management Expenses incurred from the field manager for the bulkhead/bridges restoration project. Contracts—Water Mgmt Services Professional services for environmental permit compliance related to the water use permit. Utility—Cameras Costs associated with the District's gate cameras. Electricity-Wells FPL provides electrical services for the District's pumps at the following addresses: • 8684 Cedar Hammock Circle-Well#4 Meter KL35128 • 3639 Cedar Hammock Court—Well#6 Meter ACD4996 Electricity-Aerators FPL provides electrical services for the District's pumps at the following addresses: • 3826 Wax Myrtle Run—Meter ACD4234 • 8892 Cedar Hammock Blvd—Meter ACD4976 • 3766 Buttonwood Way—Meter ACD8387 Annual Operating Budget Fiscal Year 2025 6 CEDAR HAMMOCK 16 I 1 A6 Community Development District General Fund Budget Narrative Fiscal Year 2025 EXPENDITURES Administrative(coned) R&M-Lake Repair and maintenance expenses related to lakes including washout repairs and erosion. R&M—Roads Repair and maintenance expenses related to roads. R&M—Plant Replacement Replace landscape plantings at pumps. R&M—Bulkheads Repair and maintenance expenses related to bulkheads. R&M—Bridges Repair and maintenance expenses related to the bridges. Misc-Contingency Any current year Field expenditure that may not have been provided for in the budget. Capital Outlay Funds set aside for future Capital projects. Reserves: Reserve-Irrigation Funds to be set aside for future bridge expenditures as determined by the BOS. Reserve-Lakes Funds to be set aside for future lake expenditures as determined by the BOS. Reserve-Roadways Funds to be set aside for future roadway expenditures as determined by the BOS. Annual Operating Budget Fiscal Year 2025 7 16I1A6 Cedar Hammock Community Development District Supporting Budget Schedules Fiscal Year 2025 16I1A6 Cedar Hammock Community Development District All Funds Assessment Summary Fiscal Year 2025 vs. Fiscal Year 2024 ASSESSMENT ALLOCATION General Fund Units FY 2025 FY 2024 Percent Product Change Single Family $ 659.11 $ 559.26 17.85% 65 2 Story $ 659.11 $ 559.26 17.85% 228 4 Story $ 659.11 $ 559.26 17.85% 330 Duplex $ 659.11 $ 559.26 17.85% 176 799 Annual Operating and Debt Service Budget 8 1611A6 RESOLUTION 2024-04 A RESOLUTION OF THE CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT RELATING TO THE ANNUAL APPROPRIATIONS OF THE DISTRICT AND ADOPTING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2024 AND ENDING SEPTEMBER 30, 2025, AND REFERENCING THE MAINTENANCE AND BENEFIT SPECIAL ASSESSMENTS TO BE LEVIED BY THE DISTRICT FOR SAID FISCAL YEAR WHEREAS, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes, the District Manager has submitted to the Board of Supervisors (the "Board")a proposed budget for the next ensuing budget year along with an explanation and a complete financial plan for each fund of the District, prior to the fifteenth(15th)day in June 2024; and WHEREAS, at least sixty (60) days prior to the adoption of the proposed annual budget and any proposed long-term financial plan or program of the District for future operations (the "Proposed Budget") the District did file a copy of the Proposed Budget with the general purpose local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b),Florida Statutes;and WHEREAS, on March 12, 2024, the Board set May 14, 2024 as the date for a Public Hearing thereon and caused notice of such Public Hearing to be given by publication pursuant to Section 190.008(2)(a)Florida Statutes;and WHEREAS, Section 190.008(2)(a),Florida Statutes requires that,prior to October 1 of each year, the District Board by passage of the Annual Appropriation Resolution shall adopt a budget for the ensuing Fiscal Year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing Fiscal Year; and WHEREAS, the District Manager has prepared a Proposed Budget on a Cash Flow Budget basis, whereby the budget shall project the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the Fiscal Year; and WHEREAS, Section 190.021,Florida Statutes provides that the Annual Appropriation Resolution shall also fix the Maintenance Special Assessments and Benefit Special Assessments upon each piece of property within the boundaries of the District benefited, specifically and peculiarly, by the maintenance and/or capital improvement programs of the District, such levy representing the amount of District assessments necessary to provide for payment during the ensuing budget year of all properly authorized expenditures to be incurred by the District, including principal and interest of special revenue, capital improvement and/or benefit assessment bonds, in order for the District to exercise its various general and special powers to implement its single and specialized infrastructure provision purpose; and WHEREAS, the Board of Supervisors of the Cedar Hammock Community Development District finds and determines that the non-ad valorem special assessments it imposes and levies on the parcels of property by this Resolution for the operations of the District and the maintenance of its facilities will constitute a mechanism by which the property owners lawfully and validly will reimburse the District for those certain special and peculiar benefits the District has determined are received by, and flow to, the 1 1611A6 parcels of property from the systems, facilities and services being provided, and that the special and peculiar benefits are apportioned in a manner that is fair and reasonable in accordance with applicable assessment methodology and related case law; and WHEREAS, the Chair of the Board of Supervisors may designate the District Manager or other person to certify the non-ad valorem assessment roll to the Tax Collector in and for Collier County political subdivision on compatible electronic medium tied to the property identification number no later than 15 September 2024 so that the Tax Collector may merge that roll with others into the collection roll from which the November tax notice is to be printed and mailed;and WHEREAS, the proceeds from the collections of these imposed and levied non-ad valorem assessments shall be paid to the Cedar Hammock Community Development District;and WHEREAS, the Tax Collector, under the direct supervision of the Florida Department of Revenue performs the state work in preparing, mailing out, collecting and enforcing against delinquency the non-ad valorem assessments of the District using the Uniform Collection Methodology for non-ad valorem assessments;and WHEREAS, if the Property Appraiser and the Tax Collector have adopted a different technological procedure for certifying and merging the rolls,then that procedure must be worked out and negotiated with Board approval through the auspices of the District Manager before there are any deviations from the provisions of Section 197.3632, Florida Statutes, and Rule 12D-18, Florida Administrative Code. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT: Section 1. The provisions of the whereas clauses are true and correct and are incorporated herein as diapositive. Section 2. Budget a. That the Board of Supervisors has reviewed the District Manager's Proposed Budget, a copy of which is on file with the Office of the District Treasurer and the District's Records Office, and is hereby attached to this Resolution, and hereby approves the Proposed Budget subject to amendments made at the Public Hearing, if any. b. That the District Manager's Proposed Budget, as amended by the Board, is adopted hereby in accordance with the provisions of Section 190.008(2)(a),Florida Statutes and incorporated herein by reference; provided, however, that the comparative figures contained in the adopted budget may be revised subsequently as deemed necessary by the District Manager to reflect actual revenues and expenditures for the Fiscal Year 2024 and/or revised projections for Fiscal Year 2025. c. That the adopted budget, as amended, shall be maintained in the Office of the District Treasurer and the District's Records Office, and identified as "The Budget for the Cedar Hammock Community Development District for the Fiscal Year Ending September 30, 2025, as Adopted by the Board of Supervisors on May 14,2024." 2 1 6 I 1 A 6 Section 3. Appropriations That there be, and hereby is appropriated out of the revenues of the Cedar Hammock Community Development District, for the Fiscal Year beginning October 1, 2024, and ending September 30, 2025 the sum of Five Hundred Thirty Thousand One Hundred Forty Three dollars to be raised by the applicable imposition and levy by the Board of non-ad valorem special assessments and otherwise, which sum is deemed by the Board of Supervisors to be necessary to defray all expenditures of the District during said budget year,to be divided and appropriated in the following fashion: TOTAL GENERAL FUND $ 530,143 DEBT SERVICE FUND $0 Total All Funds $ 530,143 Section 4. Supplemental Appropriations The Board may authorize by Resolution supplemental appropriations or revenue changes for any lawful purpose from funds on hand or estimated to be received within the Fiscal Year as follows: a. Board may authorize a transfer of the unexpended balance or portion thereof of any appropriation item. b. Board may authorize an appropriation from the unappropriated balance of any fund. c. Board may increase any revenue or income budget account to reflect receipt of any additional unbudgeted monies and make the corresponding change to appropriations or the unappropriated balance. The District Manager and Treasurer shall have the power within a given fund to authorize the transfer of any unexpended balance of any appropriation item or any portion thereof, provided such transfers do not exceed Ten Thousand Dollars ($10,000) or have the effect of causing more than 10% of the total appropriation of a given program or project to be transferred previously approved transfers included. Such transfer shall not have the effect of causing a more than $10,000 or 10% increase, previously approved transfers included, to the original budget appropriation for the receiving program. Transfers within a program or project may be approved by the applicable Department Director and the District Manager or Treasurer. The District Manager or Treasurer must establish administrative procedures, which require information on the request forms proving that such transfer requests comply with this section. Section 5. Maintenance and Benefit Special Assessment Levy: Fixed and Referenced and to be Levied by the Board a. That the Fiscal Year 2025 Maintenance and Benefit Special Assessment Levies (the "assessment levy") for the assessment upon all the property within the boundaries of the District based upon the special and peculiar benefit received and further based upon reasonable and fair apportionment of the special benefit, shall be in accordance with the attached Exhibit A, which levy represents the amount of District assessments necessary to provide for payment during the aforementioned budget year of all properly authorized expenditures to be incurred by the District, including principal and interest of special revenue,capital improvement and/or benefit assessment bonds. Said assessment levy shall be distributed as follows: 3 16I1A6 General Fund 0& M (See Assessment Levy Resolution 2024-05J Debt Service Fund S (See Assessment Levy Resolution 2024-05J b. The designee of the Chair of the Board of Supervisors of the Cedar Hammock Community Development District shall be the Manager or the Treasurer of the District designated to certify the non-ad valorem assessment roll to the Tax Collector in and for the Collier County political subdivision, in accordance with applicable provisions of State law (Chapters 170, 190 and 197, Florida Statutes) and applicable Rules (Rule 12D-18, Florida Administrative Code) which shall include not only the maintenance special assessment levy but also the total for the debt service levy,as required by and pursuant to law. Introduced,considered favorably,and adopted this 14th day of May,2024. Cedar Hammock Community Development District Quentin Greeley • 41 Chairperson Attest: Ju Faircl;fii rotary 4 16I1Ab Cedar Hammock Community Development District Annual Operating and Debt Service Budget Fiscal Year 2025 Adopted Budget (5/14/24) Prepared by: ( INFRAMARK ti+R.y . *cue w.s.k..tvIn4T SLlviCIS Cedar Hammock 1 6 I 1 A 6 Community Development District Table of Contents Page# OPERATING BUDGET General Fund Summary of Revenues, Expenditures and Changes in Fund Balances 1-2 Exhibit A-Allocation of Fund Balances ............................................................................ 3 BudgetNarrative ......................................................................................................... 4-7 SUPPORTING BUDGET SCHEDULES Non-Ad Valorem Assessment Summary ................................................................. 8 1 6 I 1 A 6 Cedar Hammock Community Development District Operating Budget Fiscal Year 2025 Cedar Hammock 1 6 I 1 A 6 Community Development District General Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2025 Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL BUDGET THRU April- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2024 3/31/24 9/30/2024 FY 2024 FY 2025 REVENUES Interest- Investments $ 24,577 $ 31,376 $ - $ 31,376 $ 24,577 Interest-Tax Collector - 360 - 360 - Special Assmnts-Tax Collector 446,845 427,121 19,724 446,845 526,632 Special Assmnts-Discounts (17,874) (16,256) (1,618) (17,874) (21,065) Other Miscellaneous Revenues - 4,590 - 4,590 - TOTAL REVENUES $ 453,548 $ 447,191 $ 18,106 $ 465,297 $ 530,143 EXPENDITURES Administrative ProfServ-Engineering $ 5,000 $ 9,613 $ - $ 9,613 $ 5,000 ProfServ-Legal Services 2,500 175 2,325 2,500 2,500 ProfServ-Mgmt Consulting 44,521 22,260 22,261 44,521 45,856 ProfServ-Property Appraiser 6,103 1,575 4,528 6,103 6,103 ProfServ-Special Assessment 3,411 3,311 100 3,411 3,513 ProfServ-Web Site Maintenance 761 406 355 761 784 Auditing Services 5,000 - 5,000 5,000 5,000 Postage and Freight 900 159 741 900 927 Insurance-General Liability 8,029 8,303 - 8,303 8,270 Printing and Binding 600 135 465 600 618 Legal Advertising 2,575 301 2,274 2,575 2,575 Misc-Bank Charges 100 - 100 100 100 Misc-Assessment Collection Cost 8,937 8,217 720 8,937 10,533 Misc-Contingency - - - - (1,874) Misc-Web Hosting - - - - 2,000 Office Supplies 100 - 100 100 100 Annual District Filing Fee 175 175 - 175 175 Total Administrative $ 88,712 $ 54,630 $ 38,969 $ 93,599 $ 92,180 Annual Operating and Debt Service Budget 1 Cedar Hammock 16 I 1 A6 Community Development District General Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2025 Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL BUDGET THRU April- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2024 3/31/24 9/30/2024 FY 2024 FY 2025 Field ProfServ-Field Management $ 1,785 $ 893 $ 892 $ 1,785 1,839 Management Services 2,500 - 2,500 2,500 2,575 Contracts-Water Mgmt Services 7,200 3,600 3,600 7,200 7,200 Utility Cameras 1,000 - 1,000 1,000 1,000 Electricity-Wells 5,000 4,240 760 5,000 5,000 Electricity-Aerator 4,000 1,609 2,391 4,000 4,000 R&M-Lake 3,000 36,217 - 36,217 3,000 R&M-Roads 20,000 15,880 4,120 20,000 20,000 R&M-Plant Replacement 500 - 500 500 500 R&M Bulkheads 5,000 875 4,125 5,000 5,000 R&M-Bridges& Cart Paths 5,000 - 5,000 5,000 5,000 Misc-Contingency 38,745 55,804 - 55,804 38,745 Capital Outlay 40,000 4,068 35,932 40,000 40,000 Reserve-Bulkheads - - - - 26,000 Reserves-Irrigation System 153,272 - - - 152,272 Reserve-Lakes 52,917 - - - 77,917 Reserve Roadways 22,917 110,561 - 110,561 47,917 Total Field $ 362,836 $ 233,747 $ 60,820 $ 294,567 $ 437,963 TOTAL EXPENDITURES $ 451,547 $ 288,377 $ 99,789 $ 388,166 $ 530,143 Excess (deficiency) of revenues $ 2,000 $ 158,814 $ (81,683) $ 77,131 $ - Net change in fund balance $ 2,000 $ 158,814 $ (81,683) $ 77,131 $ - FUND BALANCE, BEGINNING $ 1,006,641 $1,006,641 $ 1,165,455 $ 1,006,641 $ 1,083,772 FUND BALANCE, ENDING $ 1,006,641 $1,165,455 $ 1,083,772 $ 1,083,772 $ 1,083,772 Annual Operating and Debt Service Budget 2 16I1A6 General Fund Exhibit"A" Allocation of Fund Balances AVAILABLE FUNDS Amount Beginning Fund Balance-Fiscal Year 2025 $ 1,083,772 Net Change in Fund Balance-Fiscal Year 2025 - Reserves-Fiscal Year 2025 Additions 278,105 Total Funds Available(Estimated)-FY 2025 1,361,877 ALLOCATION OF AVAILABLE FUNDS Assigned Fund Balance Operating Reserve-First Quarter Operating Capital 63,010 (1) Reserves-Bridges(Prior Year) 29,950 (2) Reserves-Bulkhead(Prior Year) 29,950 (2) Reserves-Bulkhead FY 2025 26,000 55,950 Reserves-Irrigation(Prior Year) 153,860 (2) Reserves-Irrigation FY 2024 153,272 (3) Reserves-Irrigation FY 2025 152,272 459,404 Reserves-Lakes (Prior Year) 32,700 Reserves-Lakes FY 2024 52,917 (3) Reserves-Lakes FY 2025 77,917 163,533 Reserves-Roadways(Prior Year) 185,000 (2) Reserves-Roadways FY 2024 22,917 (3) Reserves-Roadways FY 2024 Spending (110,561) Reserves-Roadways FY 2025 47,917 145,272 Total Allocation of Available Funds 917,118 Total Unassigned(undesignated)Cash $ 444,759 Notes (1)Represents approximately 3 months of operating expenditures. (2)Ties to Motion to assign fund balance as of 09.30.23. (3)Ties to Adopted Budget FY24. 3 CEDAR HAMMOCK 1 6 I 1 A6 Community Development District General Fund Budget Narrative Fiscal Year 2025 REVENUES Interest Investments The District earns interest on the monthly average collected balance for their operating accounts, money market accounts and certificates of deposits. Special Assessments-Tax Collector The District will levy a Non-Ad Valorem assessment on all sold and platted parcels within the District in order to pay for the operating expenditures during the Fiscal Year. Special Assessments-Discounts Per Section 197.162, Florida Statutes, discounts are allowed for early payment of assessments. The budgeted amount for the fiscal year is calculated at 4% of the anticipated Non-Ad Valorem assessments. EXPENDITURES Administrative Prof Service-Engineering The District's engineer will be providing general engineering services to the District, i.e., attendance and preparation for monthly board meetings, review invoices, etc. Prof Service-Legal Services The District's legal counsel will be providing general legal services to the District, i.e., attendance & preparation for monthly meetings, review operating& maintenance contracts,etc. Prof Service-Management Consulting The District receives Management, Accounting and Administrative services as part of a Management Agreement with Inframark Infrastructure Management Services. These services are further outlined in Exhibit "A" of the Management Agreement. Prof Service-Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries, and the names and addresses of the owners of such property. The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service. Per the Florida Statutes, administrative costs shall include, but not be limited to,those costs associated with personnel,forms,supplies, data processing, computer equipment, postage, and programming. The budget for property appraiser costs was based on 1.5%of gross assessments. Annual Operating Budget Fiscal Year 2025 4 CEDAR HAMMOCK 61 1 A 6 Community Development District General Fund Budget Narrative Fiscal Year 2025 EXPENDITURES Administrative(coned) Prof Service-Special Assessment The District's Collection Agent will be providing financials services which include the collection of prepaid assessments, maintenance of District's assessment roll and levying the annual operating and maintenance assessments. Prof Service—Web Site Maintenance Inframark Infrastructure Management Services oversees the District's email accounts and provides assistance to Campus Suite regarding the website, as necessary, as well as ADA Compliance Fees. Auditing Services The District is required annually to conduct an audit of its financial records by an Independent Certified Public Accounting Firm. Postage and Freight Mailing of agenda packages, overnight deliveries,correspondence, etc. Insurance-General Liability The District's General Liability & Public Officials Liability Insurance policy is with The Florida League of Cities, Inc. The Florida League of Cities, Inc. specializes in providing insurance coverage to governmental agencies. Printing& Binding Printing and Binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes etc. Legal Advertising The District is required to advertise various notices for monthly Board meetings, public hearings, etc. in a newspaper of general circulation. Misc-Bank Charges Bank fees that may be incurred during the year. Misc-Assessment Collection Costs The District reimburses the Tax Collector for necessary administrative costs. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The District also compensates the Tax Collector for the actual cost of collection or 2% on the amount of special assessments collected and remitted, whichever is greater. The budget for collection costs was based on a maximum of 2%of the anticipated assessment collections. Annual Operating Budget Fiscal Year 2025 5 CEDAR HAMMOCK 1 6 I 1 A 6 Community Development District General Fund Budget Narrative Fiscal Year 2025 EXPENDITURES Administrative(cont'd) Misc—Web Hosting The District incurs expenses to maintain and renew their website domain and email accounts. Office Supplies Miscellaneous office supplies required for the preparation of agenda packages. Annual District Filing Fee The District is required to pay an annual fee of$175 to the Dept of Economic Opportunity Div. Field Services Prof Service—Field Management Inframark Infrastructure Management Services inspects the District's assets and provides two reports per year. Management Services Project Management Expenses incurred from the field manager for the bulkhead/bridges restoration project. Contracts—Water Mgmt Services Professional services for environmental permit compliance related to the water use permit. Utility—Cameras Costs associated with the District's gate cameras. Electricity-Wells FPL provides electrical services for the District's pumps at the following addresses: • 8684 Cedar Hammock Circle-Well#4 Meter KL3S128 • 3639 Cedar Hammock Court—Well#6 Meter ACD4996 Electricity-Aerators FPL provides electrical services for the District's pumps at the following addresses: • 3826 Wax Myrtle Run—Meter ACD4234 • 8892 Cedar Hammock Blvd—Meter ACD4976 • 3766 Buttonwood Way—Meter ACD8387 Annual Operating Budget Fiscal Year 2025 6 CEDAR HAMMOCK 1 6 I 1 A 6 Community Development District General Fund Budget Narrative Fiscal Year 2025 EXPENDITURES Administrative(cont'd) R&M-Lake Repair and maintenance expenses related to lakes including washout repairs and erosion. R&M—Roads Repair and maintenance expenses related to roads. R&M—Plant Replacement Replace landscape plantings at pumps. R&M—Bulkheads Repair and maintenance expenses related to bulkheads. R&M—Bridges Repair and maintenance expenses related to the bridges. Misc-Contingency Any current year Field expenditure that may not have been provided for in the budget. Capital Outlay Funds set aside for future Capital projects. Reserves: Reserve-Irrigation Funds to be set aside for future bridge expenditures as determined by the BOS. Reserve-Lakes Funds to be set aside for future lake expenditures as determined by the BOS. Reserve-Roadways Funds to be set aside for future roadway expenditures as determined by the BOS. Annual Operating Budget Fiscal Year 2025 7 161 1A6 Cedar Hammock Community Development District Supporting Budget Schedules Fiscal Year 2025 Cedar Hammock 1 6 I 1 A 6 Community Development District All Funds Assessment Summary Fiscal Year 2025 vs. Fiscal Year 2024 ASSESSMENT ALLOCATION General Fund Units FY 2025 FY 2024 Percent Product Change Single Family $ 659.11 $ 559.26 17.85% 65 2 Story $ 659.11 $ 559.26 17.85% 228 4 Story $ 659.11 $ 559.26 17.85% 330 Duplex $ 659.11 $ 559.26 17.85% 176 799 Annual Operating and Debt Service Budget 8 1 6 I 1 A 6 RESOLUTION 2024-05 A RESOLUTION LEVYING AND IMPOSING A NON-AD VALOREM MAINTENANCE AND BENEFIT SPECIAL ASSESSMENT FOR THE CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT FOR FISCAL YEAR 2025 Preamble WHEREAS, the Cedar Hammock Community Development District owns certain improvements and facilities,and incurs costs of operation, repairs,and maintenance; and WHEREAS, the Board of Supervisors of the Cedar Hammock Community Development District find that the District's total General Fund Operation Assessments, taking into consideration other revenue sources during Fiscal Year 2025,will amount to $530,143; and WHEREAS, the Board of Supervisors of the Cedar Hammock Community Development District finds the District's Debt Service Fund Assessment during Fiscal Year 2025 will amount to$_0_; and WHEREAS, the Board of Supervisors of the Cedar Hammock Community Development District finds that the maintenance and benefit non-ad valorem special assessments it levies and imposes by this Resolution for operations, repair and maintenance will reimburse the District for certain special and peculiar benefits received by the property subject to the assessment flowing from the operations, repair and maintenance of the systems, facilities and services provided by the District and are apportioned in a manner that is fair and reasonable, in accordance with the applicable assessment methodology; and WHEREAS, the District Board understands that this Resolution levies the maintenance and benefit assessments for 2025 and the Chair of the District, or his designee, the District Manager, shall certify a total non-ad valorem assessment roll in a timely manner to the Tax Collector in and for Collier County for collection to include all assessments levied and approved by the District. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT OF COLLIER COUNTY,FLORIDA: Section 1. All the whereas clauses are incorporated herein and are dispositive. Section 2. A special assessment for maintenance as provided for in Section 190.021(3), Florida Statutes, and a special assessment for the exercise of the District's powers as provided for in Section 190.021(2), Florida Statutes (hereinafter referred to as Assessments) are hereby levied on the platted lots within the District. 1 161 UA6 Section 3. That the collection and enforcement of the aforesaid Assessments on platted lots shall be by the Tax Collector serving as agent of the State of Florida in Collier County (Tax Collector) and shall be at the same time and in like manner as ad valorem taxes and subject to all ad valorem tax collection and enforcement procedures which attend the use of the official annual tax notice. Section 4. The levy and imposition of the Assessments on platted lots included in the District will be certified as a total amount on the non-ad valorem assessment roll to the Collier County Tax Collector by the designee of the Chair of the Board on compatible medium no later than 15 September 2024, and shall then be collected by the Tax Collector on the tax notice along with other non-ad valorem assessments from other local governments and with all applicable property taxes to each platted parcel of property. Section 5. The proceeds therefrom shall be paid to the Cedar Hammock Community Development District. Section 6. The Chair of the Board of the Cedar Hammock Community Development District designates the District Manager to perform the certification duties. Section 7. Be it further resolved that a copy of this Resolution be transmitted to the proper public officials so that its purpose and effect may be carried out in accordance with law. PASSED AND ADOPTED this 14th of May 2024, by the Board of Supervisors of the Cedar Hammock Community Development District,Collier County,Florida. Itteati(...4e45( • Faircloth Quentin Greeley cretary Chairperson 2 1611A6 CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT PROPOSAL FOR AUDIT SERVICES PROPOSED BY: Berger, Toombs, Elam, Gaines & Frank CERTIFIED PUBLIC ACCOUNTANTS, PL 600 Citrus Avenue, Suite 200 (772) 461-6120 Fort Pierce, Florida 34950 CONTACT PERSON: J. W. Gaines, CPA, Director DATE OF PROPOSAL: May 2, 2024 161 1A6 TABLE OF CONTENTS DESCRIPTION OF SECTION PAGE A. Letter of Transmittal 1-2 B. Profile of the Proposer Description and History of Audit Firm 3 Professional Staff Resources 4-5 Ability to Furnish the Required Services 5 Arbitrage Rebate Services 6 A. Governmental Auditing Experience 7-16 B. Fee Schedule 17 C. Scope of Work to be Performed 17 D. Resumes 18-36 E. Peer Review Letter 37 Instructions to Proposers 38-39 Evaluation Criteria 40 c3c Berger, Toombs, Elam, I 1 A b -e Gaines & Frank Certified Public Accountants PL 600 Citrus Avenue Suite 200 Fort Pierce,Florida 34950 772/461-6120//461-1155 FAX:772/468-9278 May 2, 2024 Cedar Hammock Community Development District Inframark Infrastructure Management 210 N University Drive, Suite 702 Coral Springs, FL 33071 Dear District Manager: Thank you very much for the opportunity to present our professional credentials to provide audit services for Cedar Hammock Community Development District. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has assembled a team of governmental and nonprofit specialists second to none to serve our clients. Our firm has the necessary qualifications and experience to serve as the independent auditors for Cedar Hammock Community Development District. We will provide you with top quality, responsive service. Experience Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is a recognized leader in providing services to governmental and nonprofit agencies throughout Florida. We have been the independent auditors for a number of local governmental agencies and through our experience in performing their audits, we have been able to increase our audit efficiency and; therefore, reduce costs. We have continually passed this cost savings on to our clients and will continue to do so in the future. As a result of our experience and expertise, we have developed an effective and efficient audit approach designed to meet or exceed the performance specifications in accordance with auditing standards generally accepted in the United States of America, the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and the standards for financial and compliance audits. We will conduct the audit in accordance with auditing standards generally accepted in the United States of America; "Government Auditing Standards" issued by the Comptroller General of the United States; the provisions of the Single Audit Act, Subpart F of Title 2 US Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, with minimal disruption to your operations. Our firm has frequent technical updates to keep our personnel informed and up-to-date on all changes that are occurring within the industry. Fort Pierce/Stuart Member AICPA Member AICPA Division for CPA Firms Member FICPA Private Companies practice Section --}a Berger,Toombs, Elam, a 6 I I. A 6 Gaines& Frank CerriOed Public Accuunhnh PL Cedar Hammock Community Development District May 2, 2024 Our firm is a member of the Government Audit Quality Center, an organization dedicated to improving government audit quality. We also utilize the audit program software of a nationally recognized CPA firm to assure us that we are up to date with all auditing standards and to assist us maintain maximum audit efficiencies. To facilitate your evaluation of our qualifications and experience, we have arranged this proposal to include a resume of our firm, including our available staff, our extensive prior governmental and nonprofit auditing experience and clients to be contacted. You need a firm that will provide an efficient, cost-effective, high-quality audit within critical time constraints. You need a firm with the prerequisite governmental and nonprofit experience to perform your audit according to stringent legal and regulatory requirements, a firm that understands the complex nature of community development districts and their unique compliance requirements. You need a firm with recognized governmental and nonprofit specialists within the finance and governmental communities. And, certainly, you need a firm that will provide you with valuable feedback to enhance your current and future operations. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is that firm. J. W. Gaines is the person authorized to make representations for the firm. Thank you again for the opportunity to submit this proposal to Cedar Hammock Community Development District. Very truly yours, 4 ) '� mkt✓ Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL Fort Pierce, Florida - 2 - 1 6 I 1 A 6 PROFILE OF THE PROPOSER Description and History of Audit Firm Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is a Treasure Coast public accounting firm, which qualifies as a small business firm, as established by the Small Business Administration (13 CFR 121.38), with offices in Fort Pierce and Stuart. We are a member of the Florida Institute of Certified Public Accountants and the American Institute of Certified Public Accountants. The firm was formed from the merger of Edwards, Berger, Harris & Company (originated in 1972) and McAlpin, Curtis & Associates (originated in 1949). J. W. Gaines and Associates (originated in 1979) merged with the firm in 2004. Our tremendous growth rate experienced over the last 69 years is directly attributable to the firm's unrelenting dedication to providing the highest quality, responsive professional services attainable to its clients. We are a member of the Private Companies Practice Section (PCPS) of the American Institute of Certified Public Accountants (AICPA) to assure we meet the highest standards. Membership in this practice section requires that our firm meet more stringent standards than standard AICPA membership. These rigorous requirements include the requirement of a triennial peer review of our firm's auditing and accounting practice and annual Continuing Professional Education (CPE) for all accounting staff (whether CPA or non-CPA). For standard AICPA membership, only a quality review is required and only CPAs must meet CPE requirements. We are also a member of the Government Audit Quality Center ("the Center") of the American Institute of Certified Public Accountants to assure the quality of our government audits. Membership in the Center, which is voluntary, requires our firm to comply with additional standards to promote the quality of government audits. We have been extensively involved in serving local government entities with professional accounting, auditing and consulting services throughout the entire 69 year history of our firm. Our substantial experience over the years makes us uniquely qualified to provide accounting, auditing, and consulting services to these clients. We are a recognized leader in providing services to governmental and nonprofit agencies on the Treasure Coast and in Central and South Florida, with extensive experience in auditing community development districts and water control districts. We were the independent auditors of the City of Fort Pierce for over 37 years and currently, we are the independent auditors for St. Lucie County since 2002, and for 34 of the 38 years that the county has been audited by CPA firms. Additionally, we have performed audits of the City of Stuart, the City of Vero Beach, Indian River County and Martin County. We also presently audit over 75 Community Development Districts throughout Florida. Our firm was founded on the belief that we are better able to respond to our clients needs through education, experience, independence, quality control, and personal service. Our firm's commitment to quality is reflected in our endeavor of professional excellence via continuing education, the use of the latest computer technology, professional membership in PCPS and peer review. We believe our approach to audit engagements, intelligence and innovation teamed with sound professional judgment enables us to explore new concepts while remaining sensitive to the fundamental need for practical solutions. We take pride in giving you the assurance that the personal assistance you receive comes from years of advanced training, technical experience and financial acumen. - 3 - 1 6 I 1A6 Professional Staff Resources Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has a total of 27 professional and administrative staff (including 12 professional staff with extensive experience servicing government entities). The work will be performed out of our Fort Pierce office with a proposed staff of one senior accountant and one or two staff accountants supervised by an audit manager and audit partner. With the exception of the directors of the firm's offices, the professional staff is not specifically assigned to any of our individual offices. The professional and administrative staff resources available to you through Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL are as follows: Total Partners/Directors (CPA's) 6 Managers (2 CPA's) 2 Senior/Supervisor Accountants (3 CPA's) 3 Staff Accountants (2 CPA) 11 Computer Specialist 1 Paraprofessional 7 Administrative 5 Total —all personnel 35 Following is a brief description of each employee classification: Staff Accountant — Staff accountants work directly under the constant supervision of the auditor-in-charge and, are responsible for the various testing of documents, account analysis and any other duties as his/her supervisor believes appropriate. Minimum qualification for a staff accountant is graduation from an accredited university or college with a degree in accounting or equivalent. Senior Accountant — A senior accountant must possess all the qualifications of the staff accountant, in addition to being able to draft the necessary reports and financial statements, and supervise other staff accountants when necessary. Managers — A manager must possess the qualifications of the senior accountant, plus be able to work without extensive supervision from the auditor-in-charge. The manager should be able to draft audit reports from start to finish and to supervise the audit team, if necessary. Principal —A principal is a partner/director in training. He has been a manager for several years and possesses the technical skills to act as the auditor—in-charge. A principal has no financial interest in the firm. Partner/Director — The director has extensive governmental auditing experience and acts as the auditor-in-charge. Directors have a financial interest in the firm. -4 - 1611A6 Professional Staff Resources (Continued) Independence — Independence of the public accounting firm, with respect to the audit client, is the foundation from which the public gains its trust in the opinion issued by the public accounting firm at the end of the audit process. This independence must be in appearance as well as in fact. The public must perceive that the accounting firm is independent of the audit entity to ensure that nothing would compromise the opinion issued by the public accounting firm. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is independent of Cedar Hammock Community Development District, including its elected officials and related parties, at the date of this proposal, as defined by the following rules, regulations, and standards: AuSection 220 — Statements on Auditing Standards issued by the American Institute of Certified Public Accountants; ET Sections 101 and 102 — Code of Professional Conduct of the American Institute of Certified Public Accountants; Chapter 21A-1, Florida Administrative Code; Section 473.315, Florida Statutes; and, Government Auditing Standards, issued by the Comptroller General of the United States. On an annual basis, all members of the firm are required to confirm, in writing, that they have no personal or financial relationships or holding that would impair their independence with regard to the firm's clients. Independence is a hallmark of our profession. We encourage our staff to use professional judgment in situations where our independence could be impaired or the perception of a conflict of interest might exist. In the governmental sector, public perception is as important as professional standards. Therefore, the utmost care must be exercised by independent auditors in the performance of their duties. Ability to Furnish the Required Services As previously noted in the Profile of the Proposer section of this document, our firm has been in existence for over 74 years. We have provided audit services to some clients for over 30 years continually. Our firm is insured against physical loss through commercial insurance and we also carry liability insurance. The majority of our audit documentation is stored electronically, both on our office network and on each employee laptop or computer assigned to each specific job. Our office computer network is backed up on tape, so in the event of a total equipment loss, we can restore all data as soon as replacement equipment is acquired. In addition, our field laptop computers carry the same data and can be used in the event of emergency with virtually no delay in completing the required services. - 5 - 1611A6 ADDITIONAL SERVICES PROVIDED Arbitrage Rebate Services Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL also provides arbitrage rebate compliance and related services to governmental issuers. The Tax Reform Act of 1986 requires issuers of most tax-exempt obligations to pay (i.e., "rebate") to the United States government any arbitrage profits. Arbitrage profits are earnings on the investment of bond proceeds and certain other monies in excess of what would have been earned had such monies been invested at a yield equal to the yield on the bonds. Federal tax law requires that interim rebate calculations and payments are due at the end of every fifth bond year. Final payment is required upon redemption of the bonds. More frequent calculations may be deemed advisable by an issuer's auditor, trustee or bond counsel or to assure that accurate and current records are available. These more frequent requirements are usually contained in the Arbitrage or Rebate Certificate with respect to the bonds. Our firm performs a comprehensive rebate analysis and includes the following: • Verifying that the issue is subject to rebate; • Calculating the bond yield; • Identifying, and separately accounting for, all "Gross Proceeds" (as that term is defined in the Code) of the bond issue, including those requiring analysis due to "transferred proceeds" and/or"commingled funds" circumstances; • Determining what general and/or elective options are available to Gross proceeds of the issue; • Calculating the issue's excess investment earning (rebate liability), if any; • Delivering appropriate documentation to support all calculations; • Providing an executive summary identifying the methodology employed, major assumptions, conclusions, and any other recommendations for changes in recordkeeping and investment policies; • Assisting as necessary in the event of an Internal Revenue Service inquiry; and, • Consulting with issue staff, as necessary, regarding arbitrage related matters. - 6 - 1611A6 GOVERNMENTAL AUDITING EXPERIENCE Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has been practicing public accounting in Florida for 69 years. Our success over the years has been the result of a strong commitment to providing personalized quality service to our clients. The current members of our firm have performed audits of over 1,100 community development districts, and over 2,100 audits of municipalities, counties and other governmental entities such as the City of Fort Pierce and St. Lucie County. Our firm provides a variety of accounting, auditing, tax litigation support, and consulting services. Some of the professional accounting, auditing and management consulting services that are provided by our firm are listed below: • Performance of annual financial and compliance audits, including Single Audits of state and federal financial assistance programs, under the provisions of the Single Audit Act, Subpart F of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), with minimal disruptions to your operations; • Performance of special compliance audits to ascertain compliance with the applicable local, state and federal laws and regulations; • Issuance of comfort letters and consent letters in conjunction with the issuance of tax- exempt debt obligations, including compiling financial data and interim period financial statement reviews; • Calculation of estimated and actual federal arbitrage rebates; • Assistance in compiling historical financial data for first-time and supplemental submissions for GFOA Certificate of Achievement for Excellence in Financial Reporting; • Preparation of indirect cost allocation systems in accordance with Federal and State regulatory requirements; • Providing human resource and employee benefit consulting; • Performance of automation feasibility studies and disaster recovery plans; • Performance feasibility studies concerning major fixed asset acquisitions and utility plant expansion plans (including electric, water, pollution control, and sanitation utilities); and • Assistance in litigation, including testimony in civil and criminal court. • Assist clients who utilize QuickBooks software with their software needs. Our Certified QuickBooks Advisor has undergone extensive training through QuickBooks and has passed several exams to attain this Certification. Continuing Professional Education All members of the governmental audit staff of our firm, and audit team members assigned to this engagement, are in compliance with the Continuing Professional Education (CPE) requirements set forth in Government Auditing Standards issued by the Comptroller General of the United States. In addition, our firm is in compliance with the applicable provisions of the Florida Statutes that require CPA's to have met certain CPE requirements prior to proposing on governmental audit engagements. - 7 - 1611A6 GOVERNMENTAL AUDITING EXPERIENCE (CONTINUED) The audit team has extensive experience in performing governmental audits and is exposed to intensive and continuing concentration on these types of audits. Due to the total number of governmental audits our team performs, each member of our governmental staff must understand and be able to perform several types of governmental audits. It is our objective to provide each professional employee fifty hours or more of comprehensive continuing professional education each year. This is accomplished through attending seminars throughout Florida and is reinforced through in-house training. Our firm has made a steadfast commitment to professional education. Our active attendance and participation in continuing professional education is a major part of our objective to obtain the most recent knowledge on issues which are of importance to our clients. We are growing on the reputation for work that our firm is providing today. Quality Control Program Quality control requires continuing commitment to professional excellence. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is formally dedicated to that commitment. To ensure maintaining the standards of working excellence required by our firm, we joined the Private Companies Practice Section (PCPS) of the American Institute of Certified Public Accountants (AICPA). To be a participating member firm of this practice section, a firm must obtain an independent Peer Review of its quality control policies and procedures to ascertain the firm's compliance with existing auditing standards on the applicable engagements. The scope of the Peer Review is comprehensive in that it specifically reviews the following quality control policies and procedures of the participating firm: • Professional, economic, and administrative independence; • Assignment of professional personnel to engagements; • Consultation on technical matters; • Supervision of engagement personnel; • Hiring and employment of personnel; • Professional development; • Advancement; • Acceptance and continuation of clients; and, • Inspection and review system. We believe that our commitment to the program is rewarding not only to our firm, but primarily to our clients. The external independent Peer Review of the elements of our quality control policies and procedures performed by an independent certified public accountant, approved by the PCPS of the AICPA, provides you with the assurance that we continue to conform to standards of the profession in the conduct of our accounting and auditing practice. - 8 - 16I1A6 GOVERNMENTAL AUDITING EXPERIENCE (CONTINUED) Our firm is also a member of Governmental Audit Quality Center (GAQC), a voluntary membership center for CPA firms that perform governmental audits. This center promotes the quality of governmental audits. Our firm has completed successive Peer Reviews. These reviews included a representative sample of our firm's local governmental auditing engagements. As a result of these reviews, our firm obtained an unqualified opinion on our quality control program and work procedures. On page 31 is a copy of our most recent Peer Review report. It should be noted that we received a pass rating. Our firm has never had any disciplinary actions by state regulatory bodies or professional organizations. As our firm performs approximately one hundred audits each year that are reviewed by federal, state or local entities, we are constantly dealing with questions from these entities about our audits. We are pleased to say that any questions that have been raised were minor issues and were easily resolved without re-issuing any reports. Certificate of Achievement for Excellence in Financial Reporting (CAFR) We are proud and honored to have been involved with the City of Fort Pierce and the Fort Pierce Utilities Authority when they received their first Certificates of Achievement for Excellence in Financial Reporting for the fiscal years ended September 30, 1988 and 1994, respectively. We were also instrumental in the City of Stuart receiving the award, in our first year of performing their audit, for the year ended September 30, 1999. We also assisted St. Lucie County, Florida for the year ended September 30, 2003, in preparing their first Comprehensive Annual Financial Report, and St. Lucie County has received their Certificate of Achievement for Excellence in Financial Reporting every year since. As continued commitment to insuring that we are providing the highest level of experience, we have had at least one employee of our firm serve on the GFOA — Special Review Committee since the mid-1980s. This committee is made up of selective Certified Public Accountants throughout the United States who have demonstrated their high level of knowledge and expertise in governmental accounting. Each committee member attends a special review meeting at the Annual GFOA Conference. At this meeting, the committee reports on the Certificate of Achievement Program's most recent results, future goals, and common reporting deficiencies. We feel that our previous experience in assisting the City of Fort Pierce, the Fort Pierce Utilities Authority and St. Lucie County obtain their first CAFRs, and the City of Stuart in continuing to receive a CAFR and our firm's continued involvement with the GFOA, and the CAFR review committee make us a valued asset for any client in the field of governmental financial reporting. - 9 - 1 6 I 1Ab GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED) References Terracina Community Development Gateway Community Development District District Jeff Walker, Special District Services Stephen Bloom, Severn Trent Management (561) 630-4922 (954) 753-5841 The Reserve Community Development District Clearwater Cay Community Development District Darrin Mossing, Governmental Management Cal Teague, Premier District Management Services LLC (407) 841-5524 (239) 690-7100 ext 101 In addition to the above, we have the following additional governmental audit experience: Community Development Districts Aberdeen Community Development Beacon Lakes Community District Development District Alta Lakes Community Development Beaumont Community Development District District Amelia Concourse Community Bella Collina Community Development Development District District Amelia Walk Communnity Bonnet Creek Community Development District Development District Aqua One Community Development Buckeye Park Community District Development District Arborwood Community Development Candler Hills East Community District Development District Arlington Ridge Community Cedar Hammock Community Development District Development District Bartram Springs Community Central Lake Community Development District Development District Baytree Community Development Channing Park Community District Development District - 10 - I6I1A6 GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED) Cheval West Community Evergreen Community Development Development District District Coconut Cay Community Forest Brooke Community Development District Development District Colonial Country Club Community Gateway Services Community Development District Development District Connerton West Community Gramercy Farms Community Development District Development District Copperstone Community Greenway Improvement District Development District Creekside @ Twin Creeks Community Greyhawk Landing Community Development District Development District Deer Run Community Development Griffin Lakes Community Development District District Dowden West Community Habitat Community Development Development District District DP1 Community Development Harbor Bay Community Development District District Eagle Point Community Development Harbourage at Braden River District Community Development District East Nassau Stewardship District Harmony Community Development District Eastlake Oaks Community Development District Harmony West Community Development District Easton Park Community Development District Harrison Ranch Community Development District Estancia @ Wiregrass Community Development District Hawkstone Community Development District - 11 - 1611A6 GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED) Heritage Harbor Community Madeira Community Development Development District District Heritage Isles Community Marhsall Creek Community Development District Development District Heritage Lake Park Community Meadow Pointe IV Community Development District Development District Heritage Landing Community Meadow View at Twin Creek Development District Community Development District Heritage Palms Community Mediterra North Community Development District Development District Heron Isles Community Midtown Miami Community Development District Development District Heron Isles Community Development Mira Lago West Community District Development District Highland Meadows II Community Montecito Community Development District Development District Julington Creek Community Narcoossee Community Development District Development District Laguna Lakes Community Naturewalk Community Development District Development District Lake Bernadette Community New Port Tampa Bay Community Development District Development District Lakeside Plantation Community Overoaks Community Development Development District District Landings at Miami Community Panther Trace II Community Development District Development District Legends Bay Community Paseo Community Development Development District District Lexington Oaks Community Pine Ridge Plantation Community Development District Development District Live Oak No. 2 Community Piney Z Community Development Development District District - 12 - 1 6 I 1A6 GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED) Poinciana Community Sampson Creek Community Development District Development District Poinciana West Community San Simeon Community Development District Development District Port of the Islands Community Six Mile Creek Community Development District Development District Portofino Isles Community South Village Community Development District Development District Quarry Community Development Southern Hills Plantation I District Community Development District Renaissance Commons Community Southern Hills Plantation III Development District Community Development District Reserve Community South Fork Community Development District Development District Reserve#2 Community St. John's Forest Community Development District Development District River Glen Community Stoneybrook South Community Development District Development District River Hall Community Stoneybrook South at ChampionsGate Development District Community Development District River Place on the St. Lucie Stoneybrook West Community Community Development District Development District Rivers Edge Community Tern Bay Community Development District Development District Riverwood Community Terracina Community Development Development District District Riverwood Estates Community Tison's Landing Community Development District Development District Rolling Hills Community TPOST Community Development Development District District Rolling Oaks Community Development District - 13 - 16I1A6 GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED) Triple Creek Community Vizcaya in Kendall Development District Development District TSR Community Development Waterset North Community District Development District Turnbull Creek Community Westside Community Development Development District District Twin Creeks North Community WildBlue Community Development Development District District Urban Orlando Community Willow Creek Community Development District Development District Verano#2 Community Willow Hammock Community Development District Development District Viera East Community Winston Trails Community Development District Development District VillaMar Community Zephyr Ridge Community Development District Development District - 14 - 1 6 I 1 A 6 GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED) Other Governmental Organizations City of Westlake Office of the Medical Examiner, District 19 Florida Inland Navigation District Rupert J. Smith Law Library of St. Lucie County Fort Pierce Farms Water Control District St. Lucie Education Foundation Indian River Regional Crime Seminole Improvement District Laboratory, District 19, Florida Troup Indiantown Water Viera Stewardship District Control District Current or Recent Single Audits, St. Lucie County, Florida Early Learning Coalition, Inc. Gateway Services Community Development District. Members of our audit team have acquired extensive experience from performing or participating in over 1,800 audits of governments, independent special taxing districts, school boards, and other agencies that receive public money and utilize fund accounting. Much of our firm's auditing experience is with compliance auditing, which is required for publicly financed agencies. In this type of audit, we do a financial examination and also confirm compliance with various statutory and regulatory guidelines. Following is a summary of our other experience, including Auditor General experience, as it pertains to other governmental and fund accounting audits. Counties (Includes elected constitutional officers, utilities and dependent taxing districts) Indian River Martin Okeechobee Palm Beach Municipalities City of Port St. Lucie City of Vero Beach Town of Orchid - 15 - 16I1A) GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED) Special Districts Bannon Lakes Community Development District Boggy Creek Community Development District Capron Trail Community Development District Celebration Pointe Community Development District Coquina Water Control District Diamond Hill Community Development District Dovera Community Development District Durbin Crossing Community Development District Golden Lakes Community Development District Lakewood Ranch Community Development District Martin Soil and Water Conservation District Meadow Pointe III Community Development District Myrtle Creek Community Development District St. Lucie County— Fort Pierce Fire District The Crossings at Fleming Island St. Lucie West Services District Indian River County Mosquito Control District St. John's Water Control District Westchase and Westchase East Community Development Districts Pier Park Community Development District Verandahs Community Development District Magnolia Park Community Development District Schools and Colleges Federal Student Aid Programs— Indian River Community College Indian River Community College Okeechobee County District School Board St. Lucie County District School Board State and County Agencies Central Florida Foreign-Trade Zone, Inc. (a nonprofit organization affiliated with the St. Lucie County Board of County Commissioners) Florida School for Boys at Okeechobee Indian River Community College Crime Laboratory Indian River Correctional Institution - 16 - 1611A6 FEE SCHEDULE We propose the fee for our audit services described below to be $4,100 for the years ended September 30, 2024, 2025, and 2026, and $4,250 for the years ended September 30, 2027 and 2028. The fee is contingent upon the financial records and accounting systems of Cedar Hammock Community Development District being "audit ready" and the financial activity for the District is not materially increased. If we discover that additional preparation work or subsidiary schedules are needed, we will consult with your authorized representative. We can assist with this additional work at our standard rates should you desire. SCOPE OF WORK TO BE PERFORMED If selected as the District's auditors, we will perform a financial and compliance audit in accordance with Section 11.45, Florida Statutes, in order to express an opinion on an annual basis on the financial statements of Cedar Hammock Community Development District as of September 30, 2024, 2025, 2026, 2027, and 2028. The audits will be performed to the extent necessary to express an opinion on the fairness in all material respects with which the financial statements present the financial position, results of operations and changes in financial position in conformity with generally accepted accounting principles and to determine whether, for selected transactions, operations are properly conducted in accordance with legal and regulatory requirements. Reportable conditions that are also material weaknesses shall be identified as such in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters. Other (non-reportable) conditions discovered during the course of the audit will be reported in a separate letter to management, which will be referred to in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters. Our audit will be performed in accordance with standards for financial and compliance audits contained in Government Auditing Standards, as well as in compliance with rules and regulations of audits of special districts as set forth by the State Auditor General in Chapter 10.550, Local Governmental Entity Audits, and other relevant federal, state and county orders, statutes, ordinances, charter, resolutions, bond covenants, Administrative Code and procedures, or rules and regulations which may pertain to the work required in the engagement. The primary purpose of our audit will be to express an opinion on the financial statements discussed above. It should be noted that such audits are subject to the inherent risk that errors or irregularities may not be detected. However, if conditions are discovered which lead to the belief that material errors, defalcations or other irregularities may exist or if other circumstances are encountered that require extended services, we will promptly notify the appropriate individual. - 17 - 1 6 I 1A6 Commitment to Quality Service Personnel Qualifications and Experience J. W. Gaines, CPA, CITP Director—44 years Education • Stetson University, B.B.A. —Accounting Registrations • Certified Public Accountant—State of Florida, State Board of Accountancy • Certified Information Technology Professional (CITP) —American Institute of Certified Public Accountants Professional Affiliations/Community Service • Member of the American and Florida Institutes of Certified Public Accountants • Affiliate member Government Finance Officers Association ♦ Past President, Vice President-Campaign Chairman, Vice President and Board Member of United Way of St. Lucie County, 1989 - 1994 • Past President, President Elect, Secretary and Treasurer of the Treasure Coast Chapter of the Florida Institute of Certified Public Accountants, 1988 - 1991 • Past President of Ft. Pierce Kiwanis Club, 1994 - 95, Member/Board Member since 1982 ♦ Past President, Vice President and Treasurer of St. Lucie County Chapter of the American Cancer Society, 1980 -1986 ♦ Member of the St. Lucie County Chamber of Commerce, Member Board of Directors, Treasurer, September 2002 - 2006, Chairman Elect 2007, Chairman 2008, Past Chairman 2009 ♦ Member Lawnwood Regional Medical Center Board of Trustees, 2000 — Present, Chairman 2013 - Present • Member of St. Lucie County Citizens Budget Committee, 2001 —2002 • Member of Ft. Pierce Citizens Budget Advisory Committee, 2010— 2011 • Member of Ft. Pierce Civil Service Appeals Board, 2013 - Present Professional Experience ♦ Miles Grant Development/Country Club— Stuart, Florida, July 1975—October 1976 • State Auditor General's Office — Public Accounts Auditor — November 1976 through September 1979 • Director - Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL, responsible for numerous government and nonprofit audits. • Over 40 years experience in all phases of public accounting and auditing experience, with a concentration in financial and compliance audits. Mr. Gaines has been involved in all phases of the audits listed on the preceding pages. - 18 - 1 6 I 1 A 6 Commitment to Quality Service Personnel Qualifications and Experience J. W. Gaines, CPA, CITP (Continued) Director Continuing Professional Education • Has participated in numerous continuing professional education courses provided by nationally recognized sponsors over the last two years to keep abreast of the latest developments in accounting and auditing such as: Governmental Accounting Report and Audit Update Analytical Procedures, FICPA Annual Update for Accountants and Auditors Single Audit Sampling and Other Considerations - 19 - 1 6 I 1A6 Commitment to Quality Service Personnel Qualifications and Experience David S. McGuire, CPA, CITP Director—36 years experience Education • University of Central Florida, B.A. —Accounting • Barry University— Master of Professional Accountancy Registrations • Certified Public Accountant—State of Florida, State Board of Accountancy • Certified Information Technology Professional (CITP) —American Institute of Certified Public Accountants • Certified Not-For-Profit Core Concepts 2018 Professional Affiliations/Community Service • Member of the American and Florida Institutes of Certified Public Accountants • Associate Member, Florida Government Finance Office Associates • Assistant Coach— St. Lucie County Youth Football Organization (1994—2005) • Assistant Coach —Greater Port St. Lucie Football League, Inc. (2006—2010) • Board Member—Greater Port St. Lucie Football League, Inc. (2011 —2017) • Treasurer, AIDS Research and Treatment Center of the Treasure Coast, Inc. (2000— 2003) • Board Member/Treasurer, North Treasure Coast Chapter, American Red Cross (2004—2010) • Member/Board Member of Port St. Lucie Kiwanis (1994—2001) • President (2014/15) of Sunrise Kiwanis of Fort Pierce (2004—2017) • St. Lucie District School Board Superintendent Search Committee (2013— present) • Board Member— Phrozen Pharoes (2019-2021) Professional Experience • Twenty-eight years public accounting experience with an emphasis on nonprofit and governmental organizations. • Audit Manager in-charge on a variety of audit and review engagements within several industries, including the following government and nonprofit organizations: St. Lucie County, Florida 19th Circuit Office of Medical Examiner Troup Indiantown Water Control District Exchange Club Center for the Prevention of Child Abuse, Inc. Healthy Kids of St. Lucie County Mustard Seed Ministries of Ft. Pierce, Inc. Reaching Our Community Kids, Inc. Reaching Our Community Kids - South St. Lucie County Education Foundation, Inc. Treasure Coast Food Bank, Inc. North Springs Improvement District • Four years of service in the United States Air Force in computer operations, with a top secret (SCl/SBI) security clearance. - 20- 1 6 I 1A6 Commitment to Quality Service Personnel Qualifications and Experience David S. McGuire, CPA, CITP (Continued) Director Continuing Professional Education • Mr. McGuire has attended numerous continuing professional education courses and seminars taught by nationally recognized sponsors in the accounting auditing and single audit compliance areas. He has attended courses over the last two years in those areas as follows: Not-for-Profit Auditing Financial Results and Compliance Requirements Update: Government Accounting Reporting and Auditing Annual Update for Accountants and Auditors - 21 - 16I1A6 Commitment to Quality Service Personnel Qualifications and Experience Matthew Gonano, CPA Director— 13 years total experience Education • University of North Florida, B.B.A. —Accounting • University of Alicante, Spain — International Business • Florida Atlantic University— Masters of Accounting Professional Affiliations/Community Service • American Institute of Certified Public Accountants • Florida Institute of Certified Public Accountants Professional Experience • Senior Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. • Performed audits of nonprofit and governmental organizations in accordance with Governmental Accounting Auditing Standards (GAAS) • Performed Single Audits of nonprofit organizations in accordance with OMB Circular A-133, Audits of State, Local Governments, and Non-Profit Organizations. Continuing Professional Education • Mr. Gonano has participated in numerous continuing professional education courses. - 22 - 161 1A6 Commitment to Quality Service Personnel Qualifications and Experience David F. Haughton, CPA Accounting and Audit Manager— 33 years Education • Stetson University, B.B.A. —Accounting Registrations ♦ Certified Public Accountant— State of Florida, State Board of Accountancy Professional Affiliations/Community Service • Member of the American and Florida Institutes of Certified Public Accountants ♦ Former Member of Florida Institute of Certified Public Accountants Committee on State and Local Government • Affiliate Member Government Finance Officers Association (GFOA) for over 10 years • Affiliate Member Florida Government Finance Officers Association (FGFOA) for over 10 years • Technical Review— 1997 FICPA Course on State and Local Governments in Florida • Board of Directors — Kiwanis of Ft. Pierce, Treasurer — 1994-1999; Vice President — 1999- 2001 Professional Experience ♦ Twenty-seven years public accounting experience with an emphasis on governmental and nonprofit organizations. ♦ State Auditor General's Office — West Palm Beach, Staff Auditor, June 1985 to September 1985 • Accounting and Audit Manager of Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL, responsible for audit and accounting services including governmental and not-for-profit audits. • Over 20 years of public accounting and governmental experience, specializing in governmental and nonprofit organizations with concentration in special districts, including Community Development Districts which provide services including water and sewer utilities. Governmental and non-profit entities served include the following: Counties: St. Lucie County Municipalities: City of Fort Pierce City of Stuart - 23 - 6I1A6 Commitment to Quality Service Personnel Qualifications and Experience David F. Haughton, CPA (Continued) Accounting and Audit Manager Professional Experience (Continued) Special Districts: Bluewaters Community Development District Country Club of Mount Dora Community Development District Fiddler's Creek Community Development District#1 and #2 Indigo Community Development District North Springs Improvement District Renaissance Commons Community Development District St. Lucie West Services District Stoneybrook Community Development District Summerville Community Development District Terracina Community Development District Thousand Oaks Community Development District Tree Island Estates Community Development District Valencia Acres Community Development District Non-Profits: The Dunbar Center, Inc. Hibiscus Children's Foundation, Inc. Hope Rural School, Inc. Maritime and Yachting Museum of Florida, Inc. Tykes and Teens, Inc. United Way of Martin County, Inc. Workforce Development Board of the Treasure Coast, Inc. • While with the Auditor General's Office he was on the staff for the state audits of the Martin County School District and Okeechobee County School District. • During 1997 he performed a technical review of the Florida Institute of Certified Public Accountants state CPE course on Audits of State and Local Governments in Florida. His comments were well received by the author and were utilized in future updates to the course. Continuing Professional Education • During the past several years, he has participated in numerous professional development training programs sponsored by the AICPA and FICPA, including state conferences on special districts and governmental auditing in Florida. He averages in excess of 100 hours bi-annually of advanced training which exceeds the 80 hours required in accordance with the continuing professional education requirements of the Florida State Board of accountancy and the AICPA Private Companies Practice Section. He has over 75 hours of governmental CPE credit within the past two years. - 24 - 1 6 I 1 A 6 Commitment to Quality Service Personnel Qualifications and Experience Paul Daly Staff Accountant— 11 years Education • Florida Atlantic University, B.S. —Accounting Professional Experience • Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. Continuing Professional Education • Working to attain the requirements to take the Certified Public Accounting (CPA) exam. - 25- 1 6 I 1A6 Commitment to Quality Service Personnel Qualifications and Experience Melissa Marlin, CPA Senior Staff Accountant— 9 years Education • Indian River State College, A.A. —Accounting ♦ Florida Atlantic University, B.B.A. —Accounting Professional Experience ♦ Staff accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. Continuing Professional Education • Mrs. Marlin participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. - 26 - � 6I1A6 Commitment to Quality Service Personnel Qualifications and Experience Bryan Snyder Staff Accountant—8 years Education • Florida Atlantic University, B.B.A. —Accounting Professional Experience • Accountant beginning his professional auditing career with Berger, Toombs, Elam, Gaines, & Frank. • Mr. Snyder is gaining experience auditing governmental & nonprofit entities. Continuing Professional Education • Mr. Snyder participates in numerous continuing education courses and plans on working to acquire his CPA certificate. • Mr. Snyder is currently studying to pass the CPA exam. - 27 - I611A6 Commitment to Quality Service Personnel Qualifications and Experience Maritza Stonebraker, CPA Senior Accountant—7 years Education • Indian River State College, B.S. —Accounting Professional Experience • Staff Accountant beginning her professional auditing career with Berger, Toombs, Elam, Gaines, & Frank. Continuing Professional Education • Mrs. Stonebraker participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. - 28 - 1 6I 1A6 Commitment to Quality Service Personnel Qualifications and Experience Jonathan Herman, CPA Senior Staff Accountant—9 years Education • University of Central Florida, B.S. —Accounting • Florida Atlantic University, MACC Professional Experience • Accounting graduate with nine years experience with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. Continuing Professional Education • Mr. Herman participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. - 29 - 1611A6 Commitment to Quality Service Personnel Qualifications and Experience Sean Stanton, CPA Staff Accountant— 5 years Education • University of South Florida, B.S. —Accounting • Florida Atlantic University, M.B.A. —Accounting Professional Experience • Staff accountant with Berger, Toombs, Elam, Gaines, & Frank auditing governmental and non-profit entities. Continuing Professional Education • Mr. Stanton participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. - 30 - 16I1A6 Commitment to Quality Service Personnel Qualifications and Experience Tifanee Terrell Staff Accountant— 3 years Education ♦ Florida Atlantic University, M.A.C.C. —Accounting Professional Experience • Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. Continuing Professional Education • Ms. Terrell participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. • Ms. Terrell is currently studying to pass the CPA exam. - 31 - 16I1A6 Commitment to Quality Service Personnel Qualifications and Experience Dylan Dixon Staff Accountant— 1 year Education ♦ Indian River State College, B.S. —Accounting Professional Experience • Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. Continuing Professional Education ♦ Mr. Dixon participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. - 32 - 1 6 I 1 A 6 Commitment to Quality Service Personnel Qualifications and Experience Brennen Moore Staff Accountant Education • Indian River State College, B.S. —Accounting Professional Experience • Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. Continuing Professional Education • Mr. Moore participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. - 33- l6I 1A6 Commitment to Quality Service Personnel Qualifications and Experience Jordan Wood Staff Accountant— 1 year Education ♦ Indian River State College, A.A. —Accounting Professional Experience • Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. Continuing Professional Education • Ms. Wood is currently enrolled at Indian River State College to complete her bachelor's degree. • Ms. Wood participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. ♦ Ms. Wood is currently working towards completing an additional 30 hours of education to qualify to sit for CPA exam. - 34 - 16I1A6 Commitment to Quality Service Personnel Qualifications and Experience Katie Gifford Staff Accountant Education ♦ Indian River State College, B.S. —Accounting Professional Experience ♦ Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. Continuing Professional Education • Ms. Gifford participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. - 35 - I6I1A6 Commitment to Quality Service Personnel Qualifications and Experience Rayna Zicari Staff Accountant Education ♦ Stetson University, B.B.A. —Accounting Professional Experience • Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. Continuing Professional Education • Ms. Zicari participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. ♦ Ms. Zicari is currently working towards completing an additional 30 hours of education to qualify to sit for CPA exam. - 36- 161 1 A 6 lip6815 Dairy Road Zephyrhtlls,FL 33542 813.788.2155 BodinePerry corn Report on the Firm's System of Quality Control To the Partners of November 30,2022 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 8 Frank,CPAs,PL(the firm),in effect for the year ended May 31,2022. 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 aicpe.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 31,2022,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 dehciency(ies),or fail Berger,Toombs, Elam,Gaines&Frank,CPAs,PLC,has received a peer review rating of pass. P-R Bodine Perry (BERGER REPORT22) 0 BodinePerry - 37 - 16I1A6 CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS District Auditing Services for Fiscal Year 2024 with Four Optional One-Year Renewals Collier County, Florida INSTRUCTIONS TO PROPOSERS SECTION 1. DUE DATE. Proposals must be received by 11:00 p.m. on Thursday, May 2, 2024 by the Offices of the District Manager, lnframark, Attention: Nadine Blake/Janice Swade. SECTION 2. FAMILIARITY WITH THE LAW. By submitting a proposal, the Proposer is assumed to be familiar with all federal, state and local laws, ordinances, rules and regulations that in any manner affect the work. Ignorance on the part of the Proposer will in no way relieve it from responsibility to perform the work covered by the proposal in compliance with all such laws, ordinances and regulations. SECTION 3. QUALIFICATIONS OF PROPOSER. The contract, if awarded, will only be awarded to a responsible Proposer who is qualified by experience and licensing to do the work specified herein. The Proposer shall submit with its proposal satisfactory evidence of experience in similar work and show that it is fully prepared to complete the work to the satisfaction of the District. SECTION 4. SUBMISSION OF ONLY ONE PROPOSAL. Proposers shall be disqualified and their proposals rejected if the District has reason to believe that collusion may exist among the Proposers, the Proposer has defaulted on any previous contract or is in arrears on any previous or existing contract, or for failure to demonstrate proper licensure and business organization. SECTION 5. SUBMISSION OF PROPOSAL. Submit an electronic version of the Proposal Documents, and other requested attachments at the time and to the email address indicated herein. The email should be titled "Auditing Services — Cedar Hammock Community Development District" on the subject line. SECTION 6. MODIFICATION AND WITHDRAWAL. Proposals may be modified or withdrawn by an appropriate document duly executed and delivered to the place where proposals are to be submitted at any time prior to the time and date the proposals are due. No proposal may be withdrawn after opening for a period of ninety (90) days. SECTION 7. PROPOSAL DOCUMENTS. The proposal documents shall consist of the notice announcing the request for proposals, these instructions, the Evaluation Criteria Sheet and a proposal with all required documentation pursuant to Section 12 of these instructions (the "Proposal Documents"). SECTION 8. PROPOSAL. In making its proposal, each Proposer represents that it has read and understands the Proposal Documents and that the proposal is made in accordance therewith. - 38 - 16I1A6 SECTION 9. BASIS OF AWARD/RIGHT TO REJECT. The District reserves the right to reject any and all proposals, make modifications to the work, and waive any informalities or irregularities in proposals as it is deemed in the best interests of the District. SECTION 10. CONTRACT AWARD. Within fourteen (14) days of receipt of the Notice of Award from the District, the Proposer shall enter into and execute a Contract (Engagement Letter) with the District. SECTION 11. LIMITATION OF LIABILITY. Nothing herein shall be construed as or constitute a waiver of District's limited waiver of liability contained in Section 768.28, Florida Statutes, or any other statute or law. SECTION 12. MISCELLANEOUS. All proposals shall include the following information in addition to any other requirements of the proposal documents. A. List position or title of all personnel to perform work on the District audit. Include resumes for each person listed; list years of experience in present position for each party listed and years of related experience. B. Describe proposed staffing levels, including resumes with applicable certifications. C. Three references from projects of similar size and scope. The Proposer should include information relating to the work it conducted for each reference as well as a name, address and phone number of a contact person. D. The lump sum cost of the provision of the services under the proposal. E. Must perform the audit fieldwork at the office where the District records are maintained. SECTION 13. PROTESTS. Any protest regarding the Proposal Documents, must be filed in writing, at the Offices of the District Manager, within seventy-two (72) hours after the receipt of the proposed contract documents. The formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days after the initial notice of protest was filed. Failure to timely file a notice of protest or failure to timely file a formal written protest shall constitute a waiver of any right to object or protest with respect to the Proposal Documents. SECTION 14. EVALUATION OF PROPOSALS. The criteria to be used in the evaluation of proposals are presented in the Evaluation Criteria Sheet, contained within the Proposal Documents. - 39 - 16I1Ab AUDITOR SELECTION EVALUATION CRITERIA 1. Ability of Personnel. (20 Points) (E.g., geographic locations of the firm's headquarters or permanent office in relation to the project; capabilities and experience of key personnel; present ability to manage this project; evaluation of existing workload; proposed staffing levels, etc.) 2. Proposer's Experience. (20 Points) (E.g. past record and experience of the Proposer in similar projects; volume of work previously performed by the firm; past performance for other Community Development Districts in other contracts; character, integrity, reputation, of respondent, etc.) 3. Understanding of Scope of Work. (20 Points) Extent to which the proposal demonstrates an understanding of the District's needs for the services requested. 4. Ability to Furnish the Required Services. (20 Points) Extent to which the proposal demonstrates the adequacy of Proposer's financial resources and stability as a business entity necessary to complete the services required (E.g., the existence of any natural disaster plan for business operations). 5 Price. (20 Points) Points will be awarded based upon the price bid for the rendering of the services and reasonableness of the price to the services. - 40 - 1 6 I 1 A 6 /nGrau & Associates CERTIFIED PUB! 1r�'nTT�'T,\'T` Proposal to Provide Financial Auditing Services : CEDAR HAMMOCK Community Development District Proposal Due: May 2, 2024 11:00AM Submitted to: Cedar Hammock Community Development District Submitted by: Antonio J. Grau, Partner Grau &Associates 951 Yamato Road, Suite 280 Boca Raton, Florida 33431 Tel (561) 994-9299 (800) 229-4728 Fax (561) 994-5823 tgrau@graucpa.com www.graucpa.com 1611AO Grau & Assodates CERTIFIED PUBLIC ACCOUNTANTS Table of Contents Page EXECUTIVE SUMMARY/TRANSMITTAL LETTER 1 FIRM QUALIFICATIONS 3 FIRM &STAFF EXPERIENCE 6 REFERENCES 11 SPECIFIC AUDIT APPROACH 13 COST OF SERVICES 17 SUPPLEMENTAL INFORMATION 19 it) Grau & Associates ! 6 I 1 A 6 ([ in ti lFl) punl.l( vy i May 2,2024 Cedar Hammock Community Development District Re: Request for Proposal for Professional Auditing Services for the fiscal year ended September 30, 2024,with an option for four additional annual renewals. Grau & Associates (Grau) welcomes the opportunity to respond to the Cedar Hammock Community Development District's (the "District") Request for Proposal (RFP), and we look forward to working with you on your audit. We are an energetic and robust team of knowledgeable professionals and are a recognized leader of providing services to Community Development Districts.As one of Florida's few firms to primarily focus on government,we are especially equipped to provide you an effective and efficient audit. Special district audits are at the core of our practice:we have a total of 360 clients,329 or 91%of which are special districts.We know the specifics of the professional services and work products needed to meet your RFP requirements like no other firm.With this level of experience,we are able to increase efficiency, to provide immediate and continued savings,and to minimize disturbances to client operations. Why Grau&Associates: Knowledgeable Audit Team Grau is proud that the personnel we assign to your audit are some of the most seasoned auditors in the field. Our staff performs governmental engagements year-round.When not working on your audit,your team is refining their audit approach for next year's audit. Our engagement partners have decades of experience and take a hands-on approach to our assignments,which all ensures a smoother process for you. Servicing your Individual Needs Our clients enjoy personalized service designed to satisfy their unique needs and requirements. Throughout the process of our audit,you will find that we welcome working with you to resolve any issues as swiftly and easily as possible. In addition, due to Grau's very low turnover rate for our industry,you also won't have to worry about retraining your auditors from year to year. Developing Relationships We strive to foster mutually beneficial relationships with our clients. We stay in touch year round, updating,collaborating and assisting you in implementing new legislation,rules and standards that affect your organization.We are also available as a sounding board and assist with technical questions. Maintaining an Impeccable Reputation 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 are financially stable and have never been involved in any bankruptcy proceedings. Complying With Standards 1 6 I 1 A 6 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 to provide any additional information. We are genuinely excited about the prospect of serving you and establishing a long-term relationship. Please do not hesitate to call or email either of our Partners,Antonio J. Grau, CPA (tgrau@graucpa.com) or David Caplivski, CPA (dcaplivski(igraucpa.com) at 561.994.9299. We thank you for considering our firm's qualifications and experience. Very truly yours, Grau&Associates Antonio J.Grau 2 1 6 I 1 A 6 Firm Qualifications j i Grau & Associates CERTIFIED PUBLIC ACCOUNTANTS 3 Grau's Focus and Experience 16 I 1 A OurTeam • _ _ „ 9/14 2llX005 Auditors are CPAS Year founded 3 11 2 Partners Professional Administrative Staff Professionals Services Provided L297Community Development Districts Served Auditing Properly registered and "►.` licensed professional Accounting Attestation corporation by the state of FLORIDA Arbitrage Management (I� Services Consulting We are proud Members of the American Institute of F Certified Public Accountants the Florida Institute of Certified Public 9 Accountants ,`�o�`' Professional G° Groups 046 External quality review program:consistently receives a pass Internal:ongoing AICPA I FICPA I GFOA I FASD I FGFOA See next page for monitoring to maintain report and certificate quality G rau&Associates 1611A6 • FICPA $.4 Peer Review AI C f-/`1 Pr am Florida Institute of Certified Public Accountants FICPA Peer Review Program AICPA Peer Review Program Administered in Florida Administered in Florida by The Florida Institute of CPAs by the Florida Institute of CPAs March 17,2023 Antonio Grau Grau&Associates 951 Yamato Rd Ste 280 Boca Raton, FL 33431-1809 Dear Antonio Grau: It is my pleasure to notify you that on March 16, 2023, the Florida Peer Review Committee accepted the report on the most recent System Review of your firm.The due date for your next review is December 31, 2025. 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 of pass. The Committee asked me to convey its congratulations to the firm. Thank you for your cooperation. Sincerely, I('N Pai R ts..tw 000s : .cr Peer Review Team FICPA Peer Review Committee 850.224.2727,x5957 cc: Daniel Hevia, Racquel McIntosh Firm Number: 900004390114 Review Number. 594791 119 S Monroe Street,Suite 121 I Tallahassee,FL 323011 850.224.2727,in Florida I www.ficpa.orR 6 Grau&Associates 5 1 6I 1A6 Firm & Staff Experience Grau & Associates CERTIFIED PUBLIC ACCOUNTANTS 6 1 6 I 1A6 GRAU AND ASSOCIATES COMMUNITY Profile Briefs: DEVELOPMENT DISTRICT EXPERIENCE Antonio)GRAU, CPA BY MANAGEMENT COMPANY (Partner) Years Performing Audits:35+ CPE(last 2 years): Government PFM Accounting,Auditing: iz 24 hours;Accounting, Auditing and Other: GMS 56 hours 78 Professional Memberships:AICPA, FICPA, FGFOA, GFOA David Caplivski, CPA (Partner) RIZZETTA MERITUS Years Performing SOS a�s 23 Audits: 13+ CPE(last 2 years): Government Accounting,Auditing: 24 hours;Accounting, Auditing and Other: 64 hours Professional Memberships:AICPA, FICPA, FGFOA, FASD "Here at Grau &Associates,staying up to date with the current technological landscape is one of our top priorities.Not only does it provide a more positive experience for our clients,but it also allows us to perform a more effective and efficient audit. With the every changing technology available and utilized by our clients, we are constantly innovating our audit process." - Tony Grau "Quality audits and exceptional client service are at the heart of every decision we make.Our clients trust us to deliver a quality audit,adhering to high standards and assisting them with improvements for their organization." - David Caplivski Grau&Associates YOUR ENGAGEMENT TEAM 1 6I 1A6 Grau's client-specific engagement team is meticulously organized in order to meet the unique needs of each client. Constant communication within our solution team allows for continuity of staff and audit team. The Certified Information An advisory consultant will Technology Professional be available as a sounding (CITP) Partner will bring a board to advise in those unique blend of IT expertise areas where problems are and understanding of encountered. accounting principles to the Advisory financial statement audit of Consultant the District. CITP Partner Engagement Partner Your Successful Audit Audit Senior Audit Manager The assigned personnel will The Engagement Partner will work closely with the partner participate extensively during and the District to ensure that the various stages of the the financial statements and all engagement and has direct other reports are prepared in responsibility for engagement accordance with professional policy,direction,supervision, standards and firm policy. quality control,security, Responsibilities will include confidentiality of information planning the audit; of the engagement and communicating with the client communication with client and the partners the progress personnel.The engagement of the audit;and partner will also be involved determining that financial directing the development of statements and all reports the overall audit approach issued by the firm are accurate, and plan;performing an complete and are prepared in overriding review of work accordance with professional papers and ascertain client standards and firm policy. satisfaction. 0Grau&Associates 8 t Antonio `Tony ' J. Grau, CPA Partner 1 6 I 1 A 6 x.=. , Contact: tgrau@graucpa.com I (561) 939-6672 _ Experience .• For over 30 years, Tony has been providing audit, accounting and consulting services to the firm's governmental,non-profit, j r A)�; employee benefit,overhead and arbitrage clients.He provides )))1 ,. guidance to clients regarding complex accounting issues, r ,t4}, '-1. internal controls and operations. As a member of the Government Finance Officers Association f Special Review Committee, Tony participated in the review .r ` 4 • '�%��1 ( process for awarding the GFOA Certificate of Achievement in ; . • 1 Financial Reporting.Tony was also the review team leader for Oft p.• k the Quality Review of the Office of Management Audits of { ;. School Board of Miami-Dade County.Tony received the AICPA j _ .• advanced level certificate for governmental single audits. Education University of South Florida (1983) Bachelor of Arts Business Administration Clients Served(partial list) (>300) Various Special Districts, including: Bayside Improvement Community Development District St.Lucie West Services District Dunes Community Development District Ave Maria Stewardship Community District Fishhawk Community Development District(I,II,IV) Rivers Edge II Community Development District Grand Bay at Doral Community Development District Bartram Park Community Development District Heritage Harbor North Community Development District Bay Laurel Center Community Development District Boca Raton Airport Authority Greater Naples Fire Rescue District Key Largo Wastewater Treatment District Lake Worth Drainage District South Indian River Water Control 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 Professional Education (over the last two years) Course Hours Government Accounting and Auditing 32 Accounting,Auditing and Other 41 Total Hours 73 (includes of 4 hours of Ethics CPE) C Grau g:Associates 9 1I11Q 6 David Caplivski, CPA/CITP, Contact: dcaplivskiOgraucpa.com/561-939-6676 • Experience Grau&Associates Partner 2021-Present • r . i °� Grau&Associates Manager 2014-2020 E Grau&Associates Senior Auditor 2013-2014 Grau&Associates Staff Auditor 2010-2013 t f► Education 4 Florida Atlantic University(2009) 1 Master of Accounting - Nova Southeastern University(2002) Bachelor of Science Environmental Studies • Certifications and Certificates Certified Public Accountant(2011) AICPA Certified Information Technology Professional(2018) AICPA Accreditation COSO Internal Control Certificate(2022) Clients Served(partial list) (>300)Various Special Districts Hispanic Human Resource Council Aid to Victims of Domestic Abuse Loxahatchee Groves Water Control District Boca Raton Airport Authority Old Plantation Water Control District Broward Education Foundation Pinetree Water Control District CareerSource Brevard San Carlos Park Fire&Rescue Retirement Plan CareerSource Central Florida 403 (b) Plan South Indian River Water Control District City of Lauderhill GERS South Trail Fire Protection&Rescue District City of Parkland Police Pension Fund Town of Haverhill City of Sunrise GERS Town of Hypoluxo Coquina Water Control District Town of Hillsboro Beach Central County Water Control District Town of Lantana City of Miami(program specific audits) Town of Lauderdale By-The-Sea Volunteer Fire Pension City of West Park Town of Pembroke Park Coquina Water Control District Village of Wellington East Central Regional Wastewater Treatment Fad. Village of Golf East Naples Fire Control&Rescue District Professional Education (over the last two years) Course Hours Government Accounting and Auditing 24 Accounting,Auditing and Other 64 Total Hours $$(includes 4 hours of Ethics CPE) Professional Associations Member,American Institute of Certified Public Accountants Member,Florida Institute of Certified Public Accountants Member,Florida Government Finance Officers Association Member,Florida Association of Special Districts Cti Grau&Associates 10 l6I1A6 References Grau & Associates CERTIFIED PUBLIC ACCOUNTANTS 11 161 lAb 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. 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 Two Creeks Community Development District Scope of Work Financial audit Engagement Partner Antonio J. Grau Dates Annually since 2007 Client Contact William Rizzetta, President 3434 Colwell Avenue,Suite 200 Tampa, Florida 33614 813-933-5571 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 Grau&Associates 12 161 1 A 6 Specific Audit Approach Grau & Associates CERTIFIED PUBLIC ACCOUNTANTS 13 I6I1A6 AUDIT APPROACH 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: t PHASE I: PHASE II: , s,l isi,:,IIt Prelunuinty Execution of the u; , 's,= + i; Planning Audit Plan Altik4dtlark 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, including 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 and 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. 1r`,Grau&Associates 14 Phase II — Execution of Audit Plan 1 6 I 1 A 6 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;and » Perform tests of compliance. Phase Ill - 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;and » 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. �,Crau&Associates 15 I6I1Ab 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: Is the recommendation cost effective? Is the recommendation the simplest to effectuate in order to correct a problem? Is the recommendation at the heart of the problem and not just correcting a symptomatic matter? Is the corrective action taking 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 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. Grau&Associates ,,,,� 16 A 1 6 I 1 A 6 Cost of Services Grau & Associates CERTIFIED PUBLIC ACCOUNTANTS Iiir 17 161 1Ab Our proposed all-inclusive fees for the financial audit for the fiscal years ended September 30, 2024-2028 are as follows: Year Ended September 30, Fee 2024 $3,600 2025 $3,700 2026 $3,800 2027 $3,900 2028 $4,000 TOTAL(2024-2028) $19,000 The above fees are based on the assumption that the District maintains its current level of operations.Should conditions change or Bonds are issued the fees would be adjusted accordingly upon approval from all parties concerned. C;rau lssociates 18 161 1A6 Supplemental Information Grau & Associates CERTIFIED PUBLIC ACCOUNTANTS 19 PARTIAL LIST OF CLIENTS , 6 I 1 A 6 r SPECIAL DISTRICTS • 9• a a W dQ O1 : w d > E r i >- w y U Boca Raton Airport Authority ✓ ✓ ✓ 9/30 Captain's Key Dependent District ✓ ✓ 9/30 Central Broward Water Control District ✓ ✓ 9/30 Collier Mosquito Control District ✓ ✓ 9/30 Coquina Water Control District ✓ ✓ 9/30 East Central Regional Wastewater Treatment Facility ✓ ✓ 9/30 Florida Green Finance Authority ✓ 9/30 Greater Boca Raton Beach and Park District ✓ ✓ 9/30 Greater Naples Fire Control and Rescue District ✓ ✓ ✓ 9/30 Green Corridor P.A.C.E. District ✓ ✓ 9/30 Hobe-St. Lucie Conservancy District ✓ ✓ 9/30 Indian River Mosquito Control District ✓ 9/30 Indian Trail Improvement District ✓ ✓ 9/30 Key Largo Wastewater Treatment District ✓ ✓ ✓ ✓ 9/30 Lake Padgett Estates Independent District ✓ ✓ 9/30 Lake Worth Drainage District ✓ ✓ 9/30 Lealman Special Fire Control District ✓ ✓ 9/30 Loxahatchee Groves Water Control District ✓ 9/30 Old Plantation Control District ✓ ✓ 9/30 Pal Mar Water Control District ✓ ✓ 9/30 Pinellas Park Water Management District ✓ ✓ 9/30 Pine Tree Water Control District(Broward) ✓ ✓ 9/30 Pinetree Water Control District(Wellington) ✓ 9/30 Ranger Drainage District ✓ ✓ ✓ 9/30 Renaissance Improvement District ✓ ✓ 9/30 San Carlos Park Fire Protection and Rescue Service District ✓ ✓ 9/30 Sanibel Fire and Rescue District ✓ ✓ 9/30 South Central Regional Wastewater Treatment and Disposal Board ✓ ✓ 9/30 South-Dade Venture Development District ✓ ✓ 9/30 South Indian River Water Control District ✓ ✓ ✓ 9/30 South Trail Fire Protection&Rescue District ✓ ✓ 9/30 Spring Lake Improvement District ✓ ✓ 9/30 St. Lucie West Services District ✓ ✓ ✓ 9/30 Sunshine Water Control District ✓ ✓ 9/30 West Villages Improvement District ✓ ✓ 9/30 Various Community Development Districts(297) ✓ ✓ 9/30 TOTAL 333 5 3 328 �, C:rau&Associates '/' 20 ADDITIONAL SERVICES 1 61 1 A 6 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 Current of tax-exempt financing. Their principal purpose is to eliminate any 7:; Arbitrage significant arbitrage incentives in a tax-exempt issue. We have Calculations determined the applicability of these requirements and performed the rebate calculations for more than 150 bond issues, including both fixed and variable rate bonds. 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. EC) Grau&Associates 21 16I1A6 Berger, Toombs. Ganes,& Gray& Cedar Hammock CDD 5-14-24 Frank Associates Audit RFP _ Supervisor Bally Ability of Proposer's Understandi Ability to Furnish the Totals Audit Firm Personnel Experience rig Scope of Required Services Prke(20 Points) Notes (20 Points) (20 Points) RFP (20 Points) (100 Points) (20 Points) Berger,Toombs,Gaines,& Frank 0 0 Grau&Associates 0 0 Supervisor Eliasek Ability of Proposer's Understandi Ability to Furnish the Audit Firm Personnel ExperienceTotals p ng Scope of Required Services Price(20 Paints) Notes 20 Points 20 Points RFP (100 Points) ( ) ( ) (20 Points) (20 Points) Berger,Toombs.Gaines.& Frank 0 Grau&Associates t: 0 Supervisor Greeley Ability of Proposer's Understands Ability to Furnish the Totals Audit Firm Personnel Experience ng Scope of Required Services Price(20 Points) Notes (20 Points) (20 Points) RFP (20 Points) (100 Points) (20 Points) Berger.Toombs,Gaines.& Frank 0 Grau&Associates ,0 0 Supervisor Martino Ability of Proposer's Understands Ability to Furnish the Totals Audit Firm Personnel Experience ng Scope of Required Services Price(20 Points) Notes (20 Points) (20 Points) RFD (20 Points) (100 Points) (20 Points) Berger,Toombs,Gaines,& Frank 0 Grau&Associates 0 Supervisor Passalacqua Ability of Proposer's Ability to Furnish the -- Totals Audit Firm Personnel Experience Understandi Required Services Price(20 Points) Notes on Pnintcl f70 Pnintcl no Srnne of i o Pnintcl (100 Points) Berger,Toombs,Gaines,& Frank 0 0 Gray&Associates 0 0 'oint Totals --- t 0 0 16I1A6 !Renter I It'rkrobs& Grau R Cedar Hammock COD 5-14-24 Frank Associates Audit RFP Supervisor Bally Ability of Proposer's .Understand' Ability to Furnish the Audit Firm Personnel Experience i ng Scope of Required Services Price(20 Points) Totals Notes (20 Points) (20 Points) RFP (20 Points) (200 Points) (20 Points) Berger,Toombs.Gaines.& Frank _ 0 0 Grau&Associates 0 a Supervisor Eliasek 4 Ability or Proposer's (Understandi Ability to furnish the Audit Finn Personnel Experience or,Scope of Required Services Pike 20Points louts 120 Points) (20 Points) REP (20 Points) ( ) (100 Points) Notes (20 Points) Berger,Toombs,Gaines.& Frank 0 0 Gnu&Associates ' _ 0 0 Supervisor Greeley I Ability of Proposers Understandii Ability to Furnish the Audit Firm Personnel Experience ,ng Scope of. Required Services Price Totals Notes (20 Points) (20 Points) RFP i (20 Points) (100 Points) (20?ants) Burger.Toombs Gaines,& - Frank 0 0 Grau&Associates 0 0 .._.. Supervisor Martino f Ability of Proposer s Understandt�bility to Furnish the Audit Finn Personnel Experience ng Scope of Requirod Services Price(20 Totals Naas (20 Points) (20 Points RFP (20 Points) (100 Points) (20 Peisml I Burger,Toombs,Gaines,& Gze /oc 1 O 9 J(��� Frank �O i I / G `r i ° . Grau&Associates I. 75. ) I 1 j'7 AO 7°O i 0 Supervisor Passalacqua --ilk of Proposer's Ability to Furnish the Audit firm Personnel Experience Totals i pe Underata di Required Services Price 120 Points) Notes I tOnPniptsi I20PN11rst asc.a.. (100 Points) I20 Pdnrsl .. i Berger,Toombs,Gaines,& Frank 0 0 Grau&Associates 0 0 Point Totals 0 0 16I1Ab ------ -- Berger. Toombs. Gaines,& Grau& Cedar Hammock CDD 5-14-24 Funk Associates Audit RFP Supervisor Bally Ability of Proposer's Understand' Ability to Furnish the Audit Firm Personnel Experience Totals D ng Scope of Required Services Price(20 Paints) Notes (20 Points) (20 Points) RFP (20 Points) (100 Points) (20 Points) Berger.Toombs.,iaines.& s Frank 0 0 urau&Assuc ttes 0 o Supervisor Eliasek Ability of Proposer's Understand' Ability to Furnish the Totals Audit Firm Personnel Experience ng Scope of Required Services Price(20 Points) Notes (20 Points) (20 Points) RFP (20 Points) (100 Points) (20 Points) _ Berger,Toombs.Gaines.& oo Frank Grau&Associates - 0 0 Supervisor Greeley Ability of Proposer's Understandi Ability to Furnish the Totals Audit Firm Personnel Experience ng Scope of Required Services Price(20 Points) Notes (20 Points) (20 Points) RFP (20 Points) (100 Points) Points) Berger,Toombs,Gaines,& .y y'. f+Y i�O ' �S 0 er,_ A o Frank L Grau&Associates of 5 s 1 Z-C> V5 0 Supervisor Martino Ability of Proposer's Understandi Ability to Furnish the Totals Audit Firm Personnel Experience ng Scope of Required Services Price(20 Points) Notes (20 Points) (20 Points) I RFP (20 Points) (100 Points) (20 Points) , Berger.Toombs.Gaines,& Frank f 0 0 Grau&Associates o 0 Supervisor Passalacqua AbWny of Proposer's Ability to Furnish the Audit Firm Personnel Experience Understandi Required Services Price(20 Points) Totals Notes lift Pnintsl 170 Pnintsl no Senno of lin Pnintcl (100 Points) Berger,Toombs,Gaines,& Frank Grau&Associates 0 0 Point'otals _'jJ 1 6 I 1 A 6 1 • Berger. Toombs. Cedar Hammock COD 5-14-24 Gains,t Gray& 'leak Associates RFP Supervisor Belly I Ability of Proposer's Under:tandi Ability to Furnish the Audit Firm Personnel Experience rig Scope of Required Services Price(70 Points) Totals (20 Points) (20 Points) RFP (100 Points) Notes (20 Pobnb) Berger.Toombs,Gaines.& (20 Points) Frank 0 0 Grau&Asiates snc C B p Supervisor Eliasek Ability of Proposer's Un en!5h i Ability to Furnish the Audit Firm Personnel Experience ng Scope of Required Services PriceMts(20 Po Touts (2o Points) (20 Points) RFP (20 Points) ) (100 Points) Not Berger,Toombs,Games,& 1 (2200 Points) l 2 Frank �a /"� 30 Zv v l0 0 0 Grau&Associates (v 1. L 0 TO 1 0 10 r o 0 Supervisor Greeley Ability of Proposer's Understand' Ability to Furnish the AudttFirm Personnel Experience ng Scope of Required Services �Price 120Points) Totals Notes (20 Points) (20 Points) RFP (20 Points) (100 Points) Berger,Toombs,Gaines.& (20 Points) 1 , FrankI. 0 0 Grau&Associates 0 0 Supervisor Martino Ability al Proposer's Understandil Ability to Furnish the Audit Firm Personnel Fxperience ng Scope of' Required Services Price(20 Pointy) Totals Notes (70 Points) (70 Points) RFP (20 Points) (100 Points) Polo Berger,Toombs,Gaines.& — — Frank i 0 0 Gras&Associates 0 0 - I Supervisor Passalacqua Ability of Proposers I Ability to Furnish the - - - —' Audit Firm Personnel Experience Understands Required Services Price(20 Points) I Totals Notes r70 Pntnh L t tin Pnintc no S rai:_ef 120.Bpintst (100 Points) Berger,Toombs.Gaines,& Frank 0 0 Grau&Associates -- 0 0 Point Totals 0 0 16I1A6 Berger, Toombs Gaines& Grace& Cedar Hammock CDD 5-14-24 Frank Associates Audit RFP Supervisor Bally r Ability of Proposer's Understand' Ability to Furnish the Teak Notes Audit Firm Personnel Experience ng Scope of Required Services Price(20 Points) 1100 Points) (20 Points) (20 Points) RFP (20 Points) (20 Points) ` Berger,Toombs,Gaines,& 0 0 Frank , 0 0 Grau&Associates Supervisor Ellasek Ability of Proposer's Undarstandi Ability to Furnish the Totals Audit Firm Personnel Experience K Scope of Required Services Prise(20 Points) Notes (100 Points) (20 Points) (m Points) RFP (20 Points) (20 Points) Berger,Toombs,Gaines,& 0 0 Frank a 0 Grau&Associates Supervisor Greeley Ability of Proposer's Understand' Ability to Furnish the Totals NotesAudit Wm Personnel Experience K Scope of Required Services Price(20 Points) (100 Pohtts) (20 Points) (20 Points) RFP (20 Points) (20 Points) Berger,Toombs,Gaines,& 0 0 Frank 0 0 Grau&Associates Supervisor Martino Ability of Proposer's Unclerstendi Ability to Furnish sit. Totals Audit Firm Personnel Experience nil Scope of Required Services Price(20 Points) Notes (100 Points) (20 Points) (20 Points) RFP (20 Points) (20 Points) Berger,Toombs,Gaines,& 0 0 Frank Grau&Associates 0 0 Supervisor Passalacque Ability of Proposer's Ability to Furnish the muds Firm Personnel Experience Understand, Required Services Price(20 Points) Notes (100 Points) na pertertat no ee.r,al no serve.err fin PeJrrtal Berger,Toombs,Gaines,& r, 11 Frank fl'"''' / 1 0 0 � Grau&Associates _ o o Point Totals 111c ,• 2-'A ,.1 U 0 0 161 1A - . wombs __ Ceder H&mmtick COD 5-14-24 Wine A AssonantM liana Atha Audit RFP Supervisor Bally Audit Firm M�W Propane'. Ud.,standfl Ability to Furnish the -- -_— FYIMai Fxpertent. h Rosalind Roind Seke. Potty(20 Points) Tooth (20 Pablo) 120 Pont,) Rf p (100 Points) NOS (20 Points) • Barger,Toombs,G.Mea,& (20 Points) 1I Frank o 0 Gnu&Associates o Supervisor Eliasek Ability of Proposer's Und.rsterdl1 Ability to f umNh the Audit Firm Personnel kep.rlento I rag Scope.ofI Required Semlus Price(20 Points) lots Notes (20 Points) I 120 Points) RFP 1 (10 Points) (300 POk,N) y (20 Points)1. ! Berger,Toombs,Gaines,& 1 -� - Frank p i I 0 Grau&Associates ._.., i _.. ' D 0 —_ Supervisor Greeley Ability of Prop.,.r'a Uod.ntand *Why to Furnish the Audit Firm Personnel IsPotlente ry Stop.of *narked Session Prlo.(20 Points) Totals Not.t (20 Pointe) 120 Points) RFP (20 Pointe (100 Points) .rr,Toombs,Gan ,& ,. /� (20 Points)age a Frank . 'LO 2 O 'aa o (g tsf 0 Gnu&Aasodna • 15 i 5 ;�el 1-ft 7-� 0 Supervisor Martino Way Puns Pramual of Psopasar's IUMnanoe to e ; Ability Furnish the Pruned Experience no Stop.of 1 Requited Swans P.O.(20 Pointe) Tulsa Notes (20 Paints) 120 Points) RFP I 120 Points) i)pP Points) .. . _..11oPwnt1.I .Bop.,Toombs,Gaines,& Frank n „ Grau&Associates U Supervisor Passalacqua Ability ors—P7optisa, --!"tail IT ry—o Furnish the -. Ault Firm Personnel Fxpariw,co llnd.iafr,d, R 'rotas .yoned Semites Price(20 Points) Iwo Points) Nal. IM Dn.', an oninGi tn.4n.00r Ott pnirarI Berger.Toombs,Gainer.& Frank Grau&Associates — 1i 0 Point Totals — 0 0 Memorandum of Understanding 1 6 I 1 A 6 Between Inframark Community Management("Inframark") and Cedar Hammock Community Development District("District") This Memorandum of Understanding ("MOU") sets forth the terms and understanding between Inframark and the District related to payroll processing for Supervisors as well as District employees. Background and Purpose Inframark is implementing the use of automated data processing through ADP for payroll processing. ADP is a proven industry leader in providing payroll, human resources, and tax solutions for over 75 years. ADP is also an industry leader in data security and business protection. Benefits ADP offers benefits for Inframark staff as well as District users. • ADP allows payroll processing that is seamless, including direct deposit, physical checks, and W-2 statements; and it is fully integrated in Inframark's accounting software. • Users have access to a self-service portal, available online or in a mobile app, giving access to information and records. Effective Date Inframark is rolling out ADP for all payroll beginning April 1, 2024. The District currently pays approximately $0 for payroll-related fees. For the remainder of fiscal year 2024, Inframark will absorb the incremental costs associated with ADP if any. Beginning fiscal year 2025 on October 1, 2024, the cost to the District will be approximately $181 per year, which can be included in the Inframark management fee, or can be an additional line item in the budget. Thank you, District Manager Memorandum of Understanding 1 6 1 1 A 6 Between Inframark Community Management ("Inframark") and Cedar Hammock Community Development District ("District") This Memorandum of Understanding ("MOU") sets forth the terms and understanding between Inframark and the District related to accounts payable software. Background and Purpose Inframark is updating the accounting software, including a more robust accounts payable system, Avid Strongroom ("Strongroom"), which will replace the current Avid system. Benefits Strongroom offers benefits for Inframark staff as well as District users. • Strongroom automates the invoicing process, allows users to approve invoices online, streamlines the approval process, reduces the need for manual entry of invoices which thereby reduces the risk of errors, is scalable for growth, and reduces fraud risk. • Strongroom allows users to monitor invoice statuses, same as before with Avid. Effective Date Inframark has already rolled out use of Strongroom. All emails sent to the previous email address will be forwarded to the new one, lnframarkCMSnpavableslockbox.com, so as to provide a seamless transition. Contact Information for Supervisor/staff training on the new system: Paula.Davis@inframark.com New email to start giving vendors to send invoices to: New email: InframarkCMS(a payableslockbox.com Thank you, District Manager 16I1A6 CEDAR HAMMOCK Community Development District Financial Report March 31, 2024 Prepared by: 6INFRAMARK IM'RASS*UCTURI MAMAGLMIMT St*VICt$ CEDAR HAMMOCK 6 S A L Community Development District H V Table of Contents FINANCIAL STATEMENTS Pages Balance Sheet 1 General Fund ............................................. 2-3 SUPPORTING SCHEDULES Cash and Investment Report ............................................. 4 Bank Reconciliation ................................................ 5 Non-Ad Valorem Special Assessment ................................................ 6 Check Register ............................................. 7 -8 1611A6 CEDAR HAMMOCK Community Development District Financial Statements (Unaudited) March 31, 2024 CEDAR HAMMOCK 6 b Community Development District General Fund Balance Sheet March 31, 2024 ACCOUNT DESCRIPTION TOTAL ASSETS Cash-Checking Account $ 136,026 Investments Money Market Account 1,119,984 Deposits 1,359 TOTAL ASSETS $ 1,257,369 LIABILITIES Accounts Payable $ 19,587 Accrued Expenses 72,327 TOTAL LIABILITIES 91,914 FUND BALANCES Nonspendable: Deposits 1,359 Assigned to: Operating Reserves 56,511 Reserves-Bridges 29,950 Reserves-Bulkheads 29,950 Reserves-Irrigation System 153,860 Reserves-Lakes 32,700 Reserves-Roadways 185,000 Unassigned: 676,125 TOTAL FUND BALANCES $ 1,165,455 TOTAL LIABILITIES&FUND BALANCES $ 1,257,369 1 1 6I 1A6 CEDAR HAMMOCK Community Development District General Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending March 31, 2024 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) AS A%OF ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD REVENUES Interest-Investments $ 24,577 $ 12,288 $ 31,376 $ 19,088 127.66% Interest-Tax Collector - - 360 360 0.00% Special Assmnts-Tax Collector 446,845 446,845 427,121 (19,724) 95.59% Special Assmnts-Discounts (17,874) (17,874) (16,256) 1,618 90.95% Other Miscellaneous Revenues - - 4,590 4,590 0.00% TOTAL REVENUES 453,548 441,259 447,191 5,932 98.60% EXPENDITURES Administration ProfServ-Engineering 5,000 2,500 9,613 (7,113) 192.26% ProfServ-Legal Services 2,500 1,250 175 1,075 7.00% ProfServ-Mgmt Consulting 44,521 22,260 22,260 - 50.00% ProfServ-Property Appraiser 8,103 4,052 1,575 2,477 19.44% ProfServ-Special Assessment 3,411 3,411 3,311 100 97.07% ProfServ-Web Site Maintenance 761 381 406 (25) 53.35% Auditing Services 5,000 - - - 0.00% Postage and Freight 900 450 159 291 17.67% Insurance-General Liability 8,029 8,029 8,303 (274) 103.41% Printing and Binding 600 300 135 165 22.50% Legal Advertising 2,575 1,287 301 986 11.69% Misc-Bank Charges 100 50 - 50 0.00% Misc-Assessment Collection Cost 8,937 8,937 8,217 720 91.94% Office Supplies 100 50 - 50 0.00% Annual District Filing Fee 175 175 175 - 100.00% Total Administration 90,712 53,132 54,630 (1,498) 60.22% Field ProfServ-Field Management 1,785 893 893 - 50.03% Management Services 2,500 1,250 - 1,250 0.00% Contracts-Water Mgmt Services 7,200 3,600 3,600 - 50.00% Utility-Cameras 1,000 500 - 500 0.00% Electricity-Wells 5,000 2,500 4,240 (1,740) 84.80% Electricity-Aerator 4,000 2,000 1,609 391 40.23% R&M-Lake 3,000 1,500 36,217 (34,717) 1207.23% R&M-Plant Replacement 500 250 - 250 0.00% R&M-Roads 20,000 10,000 15,880 (5,880) 79.40% R&M Bulkheads 5,000 2,500 875 1,625 17.50% R&M-Bridges&Cart Paths 5,000 2,500 - 2,500 0.00% Misc-Contingency 38,745 19,374 55,804 (36,430) 144.03% Capital Outlay 40,000 20,000 4,068 15,932 10.17% 2 CEDAR HAMMOCK 1 6 ( 1 A 6 Community Development District General Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending March 31, 2024 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) AS A%OF ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD Reserves-Irrigation System 153,272 76,636 - 76,636 0.00% Reserve-Lakes 52,917 26,459 - 26,459 0.00% Reserve-Roadways 22,917 11,459 110,561 (99,102) 482.44% Total Field 362,836 181,421 233,747 (52,326) 64.42% TOTAL EXPENDITURES 453,548 234,553 288,377 (53,824) 63.58% Excess(deficiency)of revenues Over(under)expenditures - 206,706 158,814 (47,892) 0.00% Net change in fund balance $ - $ 206,706 $ 158,814 $ (47,892) 0.00% FUND BALANCE,BEGINNING(OCT 1,2023) 1,006,641 1,006,641 1,006,641 FUND BALANCE,ENDING $ 1,006,641 $ 1,213,347 $ 1,165,455 3 1611Ab CEDAR HAMMOCK Community Development District Supporting Schedules March 31, 2024 CEDAR HAMMOCK 16 I 1 A 6 Community Development District Non-Ad Valorem Special Assessments (Collier County Tax Collector-Monthly Collection Distributions) For the Fiscal Year Ending September 30, 2024 ALLOCATION Date Net Amount (Discount) Commission Amount General Fund Received Received Amount Amount Received Assessments Assessments Levied For FY 2024 $ 446,849 $ 446,849 Allocation % 100% 100% 10/30/23 $ 2,917 $ 168 $ 60 $ 3,144 $ 3,144 11/06/23 $ 5,262 $ 224 $ 107 $ 5,593 $ 5,593 11/16/23 $ 43,671 $ 1,857 $ 891 $ 46,419 $ 46,419 11/20/23 $ 68,400 $ 2,908 $ 1,396 $ 72,704 $ 72,704 11/24/23 $ 42,092 $ 1,790 $ 859 $ 44,741 $ 44,741 12/06/23 $ 155,215 $ 6,599 $ 3,168 $ 164,982 $ 164,982 12/12/23 $ 33,607 $ 1,378 $ 686 $ 35,671 $ 35,671 12/22/23 $ 7,489 $ 248 $ 153 $ 7,890 $ 7,890 01/10/24 $ 22,297 $ 693 $ 455 $ 23,445 $ 23,445 02/08/24 $ 15,033 $ 320 $ 307 $ 15,659 $ 15,659 03/06/24 $ 6,666 $ 73 $ 136 $ 6,875 $ 6,875 TOTAL $ 402,648 $ 16,256 $ 8,217 $ 427,121 $ 427,121 % COLLECTED 95.59% 95.59% TOTAL OUTSTANDING $ 19,727 $ 19,727 4 6 CEDAR HAMMOCK 6 ' A Community Development District All Funds Cash and Investment Report March 31, 2024 General Fund Account Name Bank Name Investment Type Maturity Yield Balance Checking Account-Operating Valley National Bank Gov't Interest Checking n/a 5.38% 136,026 Money Market Account BankUnited Public Funds MMA n/a 5.15% 1,119,984 Total $ 1,256,010 5 1 6 I 1 A 6 Bank Account Statement Friday,April 12,2024 Page 1 Cedar Hammock CDD SMACGREGOR Bank Account No. 2555 Statement No. 03-24 Statement Date 03/31/2024 GL Balance(LCY) 136,026.16 Statement Balance 139,928.51 GL Balance 136,026.16 Outstanding Deposits 0.00 Positive Adjustments 0.00 Subtotal 139,928.51 Outstanding Checks -3,902.35 Subtotal 136,026.16 Negative Adjustments 0.00 Ending Balance 136,026.16 Ending G/L Balance 136,026.16 Document Cleared Posting Date Type Document No. Description Amount Amount Difference Outstanding Checks 03/19/2024 Payment 2751 Check for Vendor V00084 -875.00 03/26/2024 Payment 2755 Check for Vendor 5 -2,427.35 03/26/2024 Payment 2756 Check for Vendor V00085 -600.00 Total Outstanding Checks -3,902.35 Outstanding Deposits Total Outstanding Deposits 6 l 61 1A6 O p CO op 0 0 0 0 CO CO N co CO ^ 0 p U) U) 0 p 0 0 p O) O) N c., O) O U) U) O) p) O O O O O C---V cV Co CO O U) COc.) O p O O p c cO M M U) U) U) Uj O O U) U) O co co N Oo as O O n N.: O p O n N: a 'i (O as U) U) 7 'O co M 49 y) 0 O n t\ V CD N CO op 0 0 N N 0 p 0 D. n a 7 a 7 O C O) O n N. 0o O n f9 D) co M U) U) V c.). CD co O n 1() 69 69 N N Vi b.)E a _ _ - 69 Ey M 6e cr.,' 63 69 r ri NJ N H cA M O v. 69 69 Q C9 by 09 69 69 c9 !9 f9 69 69 CO c.) 69 co N. Ti N li 0 70 �0 N ii N 10 A �0 70 # F— ti F 1— 1 IS ti 0— .8- N c Y Y Y Y Y Y Y Y Y Y -le Y Y o O U O U O U U 0 0 U O U O U O U O U O O U O U O U UW ) co CO D) O) M O)CO O) O) M t WL .0 M = M = M = MZ M = ML MO)M t MW t MO) L MO) _ U IlU 7 U In U u? U CO to U) U U) V N U n U to V to ID U m U to ID UQJ A A NU r D 4 6 ChM a n N N 6 sr sr V U CO U0 O OO RO 0 N O) O O O O O O O O O O O O) c, sr U)co co co co M �_ co sr sr M M M V .f M co V V cr ca. sr U) U) U) CO U]U)U) U) U) U) U) CO CO U) CO U) C U a) C co C U O U)C C . E-E v) r 0. Cv) 0) CU rn m rn E co c m c rn ❑ ..C- f.,om:? `o o` T d) N -) aa)) m U rn a) m m (D rn u_ m E v n a) rn To Q Q W m t li co ci) CO CO C N y y C a1 4) y y r - r co co 2 Z Z o o Z 0 m m u u u a) O) J CO 0) 0) 0) 0 a' a) CU J J . �� cn 5 2 rn rn rn d C 22 d 0�'i V_ O d CC K dad CC d U K K W W W ce w I— 0 N I 0 0 m > N m a0 Z o N Z N N N WC Y m cn 0 m o 0 C f� Fa O J it ce W a l` O O O 13. N Ti_ --I d a V❑ N N N •`0 m w 0• y.- No 0 0 W -p co a,❑ sr Q to W W W W W < 0Q NO DJ 0 DJ 0 COZ O C DI JQ WW U U U >__ aZU> ZO J 0 0 Q Ka m WLL E 4 xx w� F c ` a aO m a WN N 0 U 0G aU_a N Q >. U U J w(.0 CO CO O C/ 0 NJZ C U !n J` CD0Y a U J co Z Z Z r Q O m co co VN Uu Q> ZQ W W W 0 _I a 0 c O 0 n Osr 10 0, E t Z 0O W W W W F Qw < Q N n N Z • V W 2 U U U U w co Z_ Q N a CO c Cco csi co '6 -0 Q U W ZZZ Ox 0 U' 0 Q N m co 2 a,E 0 Z 0 K Q Q Q < W N .5 to CO ro co 0 a ❑ co 222 Z v a ik • m v CO a 0 0 o I— D w o 0 o jm w m m• 2 a U U 1- O 0 y 0) ❑ Na' N N N > U Ui (n 0 0 Q V « " Q N U a fo/h� LL I U I 0 I 0 o Q < Q O Z CON co n O r W M U) U 1 1 O N n N I.J L] 0o V N O) C ❑ n O)O)O) ❑ ' a (N a Q U U) O N CO CO CO CO 0 N O)CO N N N M CO n 0 co oco co co M CO co O)O) a V V I DI m CV N aD DJ CO N O)O) O co O co e/ U Q Z co W W O 0 F U U W a a as 0 0 CC) 0 C/)tUJ o Z >- 1-0 Z D > co d 0 CD 0 Z 0 0 �3 T a Z J Q 0CD E CC J J J O W Z 3 Q Q )1 O Y Y Y o F a O W < 0 N Q Q Q > CD W w 0O O U U 0 co 2 Fe 2 2 2 cn m co0 E E < < < Y W COW 0 Y W W Q u_ D a s LL Z Z Q a 0_ J J J m Z w vN) Z Z Z Z F m a' CO U) 1a1 u_ u_ V sr sr sr V R V V < a V sr V V W N N N N N N N IN N NJ N N N N N N W m o)o)m m o) co CD CD CD to to to 0 r O o O N N N N O co co M M M co M co M M M M M M A M O o O O O O O O O O O O O O O O o G O LI. M PO M M D) el D to to to ❑ 0 ❑ N 0 N U) n C /Q�7 N N N N N N N N N N 0 0 ❑ a W # it # It # # 1* iL ik ik it 4! it Y Y Y Y Y Y Y Y Y Y Y Y Y Z V U o U o U o U o 0 o U o U o U o U 0 ooUo 0 oU W wo w0 w0 w0 w000 w0 w0 w0 wo w w w W o 0 xU xU xU xU xU xU xU xU I xU xU xU x 0 N � CO 1 6 i 1 Ab C N o � O cc; N Lc; N uj GD 03 N N o a fH (0 '9 49 te. 49 � V � Q am Y) N '9 69 co It h h 12 12 m _ Y �c _ Y _ Y a O O W O O y O N Y N U cn 0 = 0 = = Q) = To Li 4 N 0 N 0 v) 0 N U o = J u) A _ t I- U 13 0 O O O o To N ro <h M C m CI an N N N a F C O a U co co O O O O J N — Ti N N Q > Q Q .Q > U U U U F C C C C / U U 0) t) C W al W W INN.)I. N_ G Z 4- V V V N N N N W o 0 0 a 0 o 0 0 0 d, Cr a 4 4 4 O (y a CVN CVCV CN V N) N 0 0 0 CV \W 'a r) o 0 0 0 0 0 / 3 0 Z C0 0 0 W in T'- I E a a a a N Q F > > > > )1' Y C Y 0. U) Cl) Cl') C') N M 0) N co to N 0 Z O0. 0 L N N m N U Li) N' C N N co co V V 2 cn £ d t) it cri ik co ♦- H F F d LCo U 0 U U 0 Q Q Q Q 0 0 V LL C Q• Q Q Q Oa) N N CVO 2 V N N V N o " N m N >C 4 V N 4 CV N N CC O O 0 0 I O O O 0 cc Q fa W 0 d d r co Cl_ I I I I O 0 0 0 Q Q Q Q J J J J a a a a a a a a ✓ v v v O N N N CV R «) up up 0 N M• M M M O O O O co N co a) O lM tM M r, Z ro t7 17 n O co co O '0 0 0 0 0 = 0 0 0 0 7 LL it it it # Y Y Y Y oo o o= = = = 0 0 U 0 1 61 1A6 The information below is strictly a summary based on information from the Florida Division of Elections Website. Any specific concerns should be addressed with the Candidate's local Supervisor of Elections Office. Qualifying to Run for Office 2024 Qualifying Period Noon, Monday, June 10, 2024—Noon, Friday, June 14, 2024. Filing Documents The candidate will file the following documents to qualify: • DE-DE 84—Statement of Candidate. • DS-DE 9 —Appointment of Campaign Treasurer and Designation of Campaign Depository or Affidavit of Intention (Special District Candidate who does not intend to collect contributions or make expenditures). • Voter Data File (Optional). Qualifying Fee $25.00 — Can be paid by personal funds if not opening a campaign account (cash or personal check). Qualifying by Petition 25 valid petitions. $0.10 fee for each petition process. Qualifying fee required if petition requirement not reached. Petition Form DS-DE 104 Candidate Petition. Petition Deadline Noon, Monday, May 13, 2024. Qualifying Documents • DS-DE 104 Candidate Petition. • Form 1 Statement of Financial Interest. The deadline to submit petitions to the Supervisor of Elections is Noon, Monday, May 13,2024. (Candidates must still qualify during the candidate qualifying period.) Please note that petitions may be submitted prior to the deadline. The District shall publish a notice of the qualifying period set by the Supervisor of Elections for each election at least two weeks prior to the start of the qualifying period. Contact the Supervisor of Elections for more specific information on qualifying by petition. Collier County Supervisor of Elections 3750 Enterprise Avenue Naples, Florida 34104 (239) 252-8683 www.supervisor.elections@colliervotes.gov 1 6 I 1 A 6 NOTICE OF QUALIFYING PERIOD FOR CANDIDATES FOR THE BOARD OF SUPERVISORS OF THE CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT Notice is hereby given that the qualifying period for candidates for the Office of Supervisor of the Cedar Hammock Community Development District will commence at noon on June 10, 2024,and close at noon on June 14,2024. Candidates must qualify for the Office of Supervisor with the Collier County Supervisor of Elections located at 3750 Enterprise Avenue, Naples, Florida 34104 (239) 252-8683, www.supervisor.elections(a,colliervotes.gov. All candidates shall qualify for individual seats in accordance with Section 99.061,Florida Statutes, and must also be a qualified elector of the District. A qualified elector is any person at least 18 years of age who is a citizen of the United States, a legal resident of the State of Florida and of the District, and who is registered to vote with the Collier County Supervisor of Elections. Campaigns shall be conducted in accordance with Chapter 106, Florida Statutes. The Cedar Hammock Community Development District has two Seats up for election, specifically Seats 4 and 5. Seats 4 and 5 carry a four-year term of office.Elections are nonpartisan and will be held at the same time as the General Election on November 5, 2024, in the manner prescribed by law for general elections. For additional information,please contact the Collier County Supervisor of Elections. Justin Faircloth District Manager 1 61 1A6 CANDIDATE PETITION Notes: -All information on this form becomes a public record upon receipt by the Supervisor of Elections. -It is a crime to knowingly sign more than one petition for a candidate. [Section 104.185,Florida Statutes] -If all requested information on this form is not completed, the form will not be valid as a Candidate Petition form. the undersigned,a registered voter (print name as it appears on your voter information card) in said state and county,petition to have the name of placed on the Primary/General Election Ballot as a:[check/complete box,as applicable] Nonpartisan ❑No party affiliation ❑ Party candidate for the office of (insert title of office and include district,circuit,group,seat number,if applicable) Date of Birth or Voter Registration Number Address (MM/DD/YY) City County State Zip Code Signature of Voter Date Signed(MM/DD/YY) [to be completed by Voter] Rule 1S-2.045.F.A.C. DS-DE 104(Eff.09/11) 1 6 I 1 A 6 tiff. Melissa R Glazier Supervisor of Elections Collier County, Florida April 15, 2024 Ms Sandra Demarco Cedar Hammock CDD 210 N. Univeristy Drive Suite 702 Coral Springs, FL 33071 Dear Ms Demarco, In compliance with 190.06 of the Florida Statutes, this letter is to inform you that the official records of the Collier County Supervisor of Election indicate 606 active registered voters residing in the Cedar Hammock CDD as of April 15, 2024. Should you have any question regarding election services for this district please feel free to contract our office. Sincerely, 0-a12 David B Carpenter Qualifying Officer Collier County Supervisor of Elections 3750 Enterprise Avenue Naples FL 34104 (239) 252-8501 Dave.Carpenter@colliervotes.gov 16I1Ab Notice of Meetings Cedar Hammock Community Development District The Board of Supervisors of the Cedar Hammock Community Development District will hold their meetings for Fiscal Year 2025 on the second Tuesday of the month at 2:00 p.m. at the Cedar Hammock Clubhouse, 8660 Cedar Hammock Boulevard,Naples, Florida as follows: October 8, 2024 November 12, 2024 December 10, 2024 February 11, 2025 March 11, 2025—Tentative Budget Adoption April 8, 2025 May 13, 2025—Budget Public Hearing The meetings are open to the public and will be conducted in accordance with the provision of Florida Law for Community Development Districts. There may be occasions when one or more Supervisors may participate via phone. Any interested person can attend the meeting at the above location and be fully informed of the discussions taking place. Meetings may be continued to a date,time and location to be specified on the record at the meetings without additional publication of notice. A copy of the agenda for these meetings may be obtained from the District Manager's Office, 210 North University Drive, Suite 702, Coral Springs, Florida 33071, (954) 603-0033, or by visiting the District's website at http://www.cedarhammockcdd.com. Additionally, interested parties may refer to the District's website for the latest District information. Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations at these meetings because of a disability or physical impairment should contact the District Manager's Office at least forty-eight(48)hours prior to the meeting.If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800- 955-8771 (TTY)/ 1-800-955-8770 (Voice), for aid in contacting the District Manager's 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 1 6 I 1A6 6 I N FRAMARK INFRASTRUCTURE MANAGEMENT SERVICES Cedar Hammock CDD April 12th, 2024 — Field Management Report '. iie. ,41 4 il __ .4 16 , rife'., 1144' ,,tir' i f. ....., _"1... ., • , rip --'' C 11 Hammock r Y Y{• t . , I Oki‘a. �+ y �4y t 1 rs �. Y + t qR l' {ti t F, y y _'T `'em s- . -.i. www i nfra m a rki m s.co m Inspected by:Jacob Whitlock 16I1A6 1. Lake Management The lake water levels were high for this time of the season.The conservation areas were mostly dry at the time of the inspection. Additional lake maintenance information is found below; all lake issues are low density unless otherwise noted. a. Aeration/Fountains: i. Aeration: No issues observed.All aerators appeared to be working.This included the newly installed aeration on lakes 14 and 15. .....4i iro* — —" — - — — i _ 4,, y Lam'+'.- .. —' -.. - .. ii. Lake Fountains: No issues observed. Fountains not running at the time of inspection. iii. Algae on Lakes: Algae was observed in all lakes. Notably on lakes 2, 3,4, 6, 14,and 15. SOlitude advised that treatment is due in the district. Next treatment scheduled for 04-16- 24. iameamtair I I - . - ,- . ..4 �- vow ie ----,..,:- _ -0.- Net S Si., , F t'At L A,i, �' -0. 1 t611A6 4 ' i Y . b. Littorals. I. Littoral plantings look healthy on lake 5. 4,A . ii. Lake 7: Littoral plantings look healthy on lake 7. 41) -AI a., -t * • • • mac. c. Rocks: No issues observed. d. Weeds: i. Alligator weed in Lakes. No issues observed. ii. Cattails in Lakes: No issues observed. 2 ' 611A6 iii. Climbing Hemp Vine in Lakes: No issues observed. iv. Dollar Weed in Lakes: No issues observed. v. Hydrilla in Lakes: No issues observed. vi. Muskgrass(Chars) in Lakes: Lakes 5,8,9, 14, 15. Solitude due for treatment visit on 04-16-24. • , ', 40. sr itfr vii. Palms on Lake Banks: West bank of lake 4. X``.,• s,i t viii. Sedges in Lakes: No issues observed. ix. Spatterdock/Lily Pads in Lakes: No issues observed. x. Torpedo Grass in Lakes: Lakes 3, 5, 8, 14,and 15. 3 1 6 I 1 A 6 f. Grass Clippings in Lakes: No issues observed. g.Trash in Lakes: No issues observed. h. Illicit Discharge No new issues observed. 2. Lake Bank Erosion Lake 4. Erosion on the west side of lake 4. pititr171417 ors.. 46, Lake 5 Erosion on south side of lake 5. Possible cause is downspouts. Behind 3rd building on the south bank. Reported to district engineer. en lir • • Y yab 4 1611A6 �..,: �. • . , t;. .,_.. ."` *,.p - . ,..2 ,,:..43 .i,4. . . .ht,i_rsive.„,,„., ,e,-14% Dal 0 '.4"' ii. North lake 5 (behind 3638 Cedar Hammock Ct.) There is a drain with what appears to be holes drilled into it.There is wash out around this area. `,yAft . �,' ,f ,, , „r , S 6 :TIPIIF,Arn, .+.r' :j4 f'._14V1411416- ; - --.14 1%'' 44 IV' ',lit:4440" ' ' ti#f'''' • J ' "'�; - .,A 7', •' )• `tea rz 1, : , r 4. j i. ii 7 {.; ,- `Y. ri 5 1611A6 Lake 6 Erosion on southwest bank of lake 6. Reported to district engineer. • w-- r .' 3. GatPc a. No new issues observed. b. Rear exit gate to collier Blvd. No issues observed. 6 1 6► 1 1A6 4►tifil w�VOW 1111alit .r 4. Guardhouse a. Lighting fixture appears to be missing from the Southeast corning of the building soffit. No other issues observed. ifiakt{ r i , s, , , ial 04:4 li ajq e J�� 1 s �� kj ,, 16. III 5. Pier No issues observed. 7 1 6 I 1 A 6 F ,, -.t ;•UN' °t: \\ . - all\ _ t �r If `— h ` '��ililV. . — — \ 6. Preservr No issues Observed. Superior Waterways is scheduled to perform preserve maintenance in May. r. . J. !(y li ;f � c . 0 p '.i': w . 4 " r4. rs ,, I. 9 ram` >#'r � '~, r 7 � r r rr - _ J- _-.. . 11 . ~ a. Plants i. Air Potato: Noted on palm trees near the pier on lake 7. t `a'' TSB`" t •� • "y JTCi. ii. Balsam Apple: Minimal issues observed. iii. Caesar's Weed: No issues observed. b. Trees 8 16I1A6 i. Brazilian Pepper: No issues observed. ii. Long Ear Leaf Acacia Overall improvement is noted.Seedlings were observed in Preserve behind Lake 8. Continued monitoring is needed to prevent further seed source going into the district's preserves. ,fir` , iii. Melaleuca: No issues observed. c. Trash in Preserves: No issues observed. 7. Roadways i. Street indicators lines and indicator markings have been painted since last inspection.This job is not complete currently.Working with McShea contracting to complete this work asap. a. Fire Hydrants: No new issues noted during inspection. b. Crosswalks; No new issues noted during inspection. c. Gutters: No new issues noted during inspection. d. Light Poles Pole bases near lake 2 and tennis courts have been repaired and reinforced.Area around the poles has been cleared of grass to avoid future damage to pole from trimmers and edgers. R/ 1gM ♦ M44 , t Mr µ 44* .41, '4,244%:;71titAllt:i5t%;„„,,•7 16I VI e. Payers New paver installation was noted and documented. _ 11111111141111k:- f. Right of Way Plantings: No issues observed. g. Roadway Surface: Continuing to monitor cul-de-sac of Sawgrass Way as the pavement appears to be cracking and delaminating. h. Signage: No issues observed. 8. Sidewalks/Walking Path a.Sidewalks: No issues observed. b.Walking Path: No issues observed. 9. Stormwater System a. Bulkheads: i. Lake 1 The issue on the driving range wooden bulkhead does not appear any worse at this time, however,the area should continue to be monitored for movement. SL x4.07f b. Bridges: No issues observed. C. Canals. No new issues observed d. Catch Basins: No new issues noted during inspection. 10 16I1A6 e. Drains: I. No issues observed. f. Interconnect Pipes: No issues observed. g. Overflow Weirs/Control Structures: i. The structures were not flowing. 10. Wells/Irrigation a. Pump House: Interior of Pump House appears to be clean and well maintained. Recharge wells are clean and appear to be in good working order. ( . - _ , " , ..',,,„ ; liT 0, '*- '°411118/181titliptilp 4'tali I 0 f:- -r—..* wow•-• 11".0/1101P.".."1/101110.'.. ..."440111:".."' .4- .4.4.7 i 4 41111 .• ' 114010 ,y I ..r ; sea t �. i .. ! . ..P .. j o „Ao„ y �- Ck • , bill - .. : I� / b. t III \ ,,..., lir-, r " i3 11 1 6 1 1 A 6 Well W-6: No issues observed. 11. Residential Complaints/Concerns No issues reported. 12. Fish/Wildlife Observations: IXI Bass I I Bream Catfish Gambusia I I Egrets IX Herons Coots H Gallinules FI Anhinga M Cormorant I I Osprey M Ibis ri Woodstork I I Otter Alligator I I Snakes NI Turtles n Other Species: Rabbit filvai_ _ •► 4 ! j, V° rr .; a W 4 010;i401:1.14'io y f`� f +�` le- 4 : i.. - :ri 4- t'i .f 13. Non CDD Items The tennis court intersection pavement has multiple crack and splits. There was evidence of animal digging around the tennis courts. 12 1 6I 1A6 _.... .... / • .• --imiquii / f. T - I • rIC • t tl y 4 ' �t',tr.... 4: .h'r, r �r }? . •, 13