05/14/2024 Agenda Cedar Hammock Community Development District
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.
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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
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
'Bat NelUS
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
STATE OF WISCONSIN 2024 on the 2nd Tuesday of the month at the Cedar Hammock
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-
Issue(s)dated:09/11/2023 par-
ticipate via telephone In accordance with the provisions of the
Americans with Disabilities Act, any person requiring special ac-
commodations at these meetings because of a disability or phys-
icals that the website or newspaper corn lies impairment should contact the District Management Corn-
Affiant further says P pany, ►nframark. 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(800)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-
ceedings and accordingly, the person may need to ensure a ver-
Subscribed and sworn to before me,by the legal clerk,who batim record of the proceedings is made. 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
ADr6 1321081 September 11,2023
Notary Statesaf Cot Brown
0.15.a')
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
* LocaliQ
Florida PO Box 631744 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 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
Legs lcrk
Notary.. tat r of Brown
5•/ •a 7
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 nor use this form for payment remittance
NANCY HEYRMAN I
Notary Public
State of Wisconsin Page 1 of 2
Cedar Hammock
Community Development District
NOTICE OF REGULAR BOARD
MEETING AND NOTICE OF
PUBLIC HEARINGS TO RECEIVE
PUBLIC COMMENT ON THE
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 Supervisor[("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 objections an the Fiscal Veor
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,end
to provide for the levy. collection
and enforcement at the special non.
od valorem assessments.The Publk
Hearings are 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 Faircloth,Infra-
mark,
iustin.fairclothsinframark.com, or
by calling 1954) 603.0033, during
normal business hours. In accor-
dance with Section 189.016, Florida
Statutes,the proposed budget will be
Posted on die District's website
http!//www.cedarhammockcdd.com
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
partiClpate via Phone. Any inter-
ested person can attend the meet.
Mg/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 on the record at the
meetinn/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 o disability or
Physical Impairment should contact
the District Manager's Office at
least forty-eight (48) hours prior to
the meeting/Public Hearings. 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 ;Voices,
for aid in contacting the District
Manager's Office.
All affected property owners have
the right to appear at these Public
Hearings and file .vritten obiectiMis
within twenty (20) days of the date
of this Notice at the Office of the
District Manager, Inframark, 210
North University Drive, Suite 702,
Coral Springs, Florida 33071, Atten-
tion:Justin Faircloth
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
testirnonY and evidence upon which
such appeal Is to be based.
Justin Faircloth
District Manager
April 25,2024
* 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
Leg,eval(AA
Notary., tat• , ou 'Brown
0-15:9-2
My cunni..um expires
Publication Cost: $1413.20
Order No: 10057028 #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
Page 1 of 2
CEDAR HAMMOCK COMMUNITY website (w:::.,og rtiar trocKkcdd_corn) at least two
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
notice
FOR THE LEVY,COLLECTION,AND .
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 (11Y)
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. ma,-„-- 1
The District may also fund various facilities ,>
through the collection of certain rates, fees and f 1.
charges, which are identified within the Budget(s). Y,
A copy of the Proposed Final Budget, Preliminary ..
Assessment Roll and the agendas for the Public -.,. liI
Hearings and meetings may be obtained at the Office 4 •-1,',,,• il
a.,r.
r.
of the District Management Company, Inframark, .. ; 1
located at 210 North University Drive, Suite 702, /i jj (hat j-- - i : �r'
Coral Springs, Florida 33071,(954)603-0033; or by 17 t .� S t i ti
contacting the District Manager at.hi n.l alnaolir > (I :1 ,t t� ;
intr,1mark n om, or visiting the District's website at R.��.lero-§ ) �,,.
www.cedarhammockcdd.com. *yy, ^ --1 :- �;•1
The special non-ad valorem assessments are a1 :', �.�. _ > R'' j,
annually recurring special assessments and are in r f �* „ a'. r'
addition to any previously levied debt assessments. ., • ;_,:r , �` $.:•,:
The table below presents the proposed schedule
of non-ad valorem assessments. Amounts are BANKS_YATT._ ��
preliminary and subject to change at the Public "°",'«!"6 ==`- - _„r—t-1-1 r1--1-`T ,
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 us.Fiscal Year 2024
parcels within the District. AssrssMrnt Au.ucnnoS 1
Failure to pay the non-ad valorem assessments
will cause a tax certificate to be issued against the General runty Units
which mayresult in a loss of title.All affected Product FY 2025 FY 2024 Percent
property rn;mp
property owners have the right to appear at the Public ,,,,,r,;.,,,,a. 6s9 i1 s 559 za n asi 65
Hearings and the right to file written objections with
the District within twenty(20) days of publication of 2Sluty $ 65911 $ 5592r ryes=. 228
this notice. 4Story $ 65911 S 55926 1785'o 330
In accordance with Section 189.016, ES., miter s 65911 $ s 5s zr I7 A 176
the Proposed Budget will be posted on the District's 799
* LocaliQ
Florida PO Box 631244 Cincinnati,OH 45263-1244
GANNETT
for osals for
AFFIDAVIT OF PUBLICATION Request
AuditSery Services for Annual
Cedar Hammock Community
Cedar Hammock Community Inframark Development District
The 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 authority personally appeared,who anfin u constructing
andd pose maintt ainningg public infrasiruc-
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 Count Florida;that the attached copyan annualt operating0 budget of
Y, approximately$450,000.
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 whethre thed 1., fLtw recok rdst are
e
with all legal requirements for publication in chapter 50, maintained.
Proposal packages, which Include
Florida Statutes. evaluation criteria and instructions
Subscribed and sworn to before me b the le al clerk,who to proposers are available from the
Y g Office of the District Manager at
is personally known to me,on 04/18/2024 Janice.Swade@lnframark.com or
Nadine.Blake@Inframark.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 ' it Attention: Nadine Blake/Janice
Swade. Please direct all questions
regarding this Notice to the Office of
the District Manager.
'otaty,State . aunt Brawn Cedar Hammock Community Devel-
opment District
Justin Faircloth, District Manager
My commis.'In 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
Cedar Hammock
Community Development District
Annual Operating and Debt Service Budget
Fiscal Year 2025
Modified Tentative Budget
(printed 5/3/24)
Prepared by:
6INFRAMARK
1%.* •.„',tt W+4AGUACHi SCwitCS
Cedar Hammock
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
Cedar Hammock
Community Development District
Operating Budget
Fiscal Year 2025
Cedar Hammock
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
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
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 11l
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
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
Community Development District General Fund
Budget Narrative
Fiscal Year 2025
EXPENDITURES
Administrative(cont'd)
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
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
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
Cedar Hammock
Community Development District
Supporting Budget Schedules
Fiscal Year 2025
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
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
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
dispositive.
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
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
General Fund 0&M $ (See Assessment Levy Resolution 2024-051
Debt Service Fund $ (See Assessment Levy Resolution 2024-051
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
A.e14/641.
Quentin Greeley
Chairperson
Attest:
Ju Fairc141i
rotary
4
Cedar Hammock
Community Development District
Annual Operating and Debt Service Budget
Fiscal Year 2025
Adopted Budget
(5/14/24)
Prepared by:
I N FRAMARK
i4IR4StR. T VRt MA V.4GINttIT StuvictS
Cedar Hammock
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
Cedar Hammock
Community Development District
Operating Budget
Fiscal Year 2025
Cedar Hammock
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
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
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
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
Community Development District General Fund
Budget Narrative
Fiscal Year 2025
EXPENDITURES
Administrative(cont'd)
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
Community Development District General Fund
Budget Narrative
Fiscal Year 2025
EXPENDITURES
Administrative(coned)
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
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
Cedar Hammock
Community Development District
Supporting Budget Schedules
Fiscal Year 2025
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
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
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.
IcterAtt:?4(45re
i ' Fairc oth Quentin Greeley
crctary Chairperson
2
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
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
ctc Berger, Toombs, Elam,
-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 FCPA
Private Companies practice Section
c} Berger,Toombs, Elam,
Gaines& Frank
CeroOed Public Accoundnb 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,
door1000)
clod� /tit
Berger, Toombs, Elam, Gaines & Frank
Certified Public Accountants PL
Fort Pierce, Florida
- 2 -
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 -
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 -
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 -
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 -
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 -
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 -
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 -
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 -
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 -
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 -
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 -
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 -
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 -
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 -
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 -
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 -
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 -
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 -
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 -
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 -
Commitment to Quality Service
Personnel Qualifications and Experience
David F. Naughton, 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 -
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 -
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-
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 -
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 -
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 -
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 -
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 -
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 -
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 -
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-
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 -
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-
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 -
pp 6815 Dairy Road
Zephyrhills,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,Barn,Gaines&Frank,CPAs,PL
and the Peer Review Committee of the Florida Institute of Certified Public Accountants
We have reviewed the system of quality control for the accounting and auditing practice of Berger,
Toombs,Elam,Gaines&Frank,CPAs,Pt.(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 aicpa.org/prsummary.The summary
also includes an explanation of how engagements identified as not performed or reported in
conformity with applicable professional standards,if any,are evaluated by a peer reviewer to
determine a peer review rating.
Firm's Responsibility
The firm is responsible for designing a system of quality control and complying with it to provide the
firm with reasonable assurance of performing and reporting in conformity with applicable
professional standards in all material respects.The firm is also responsible for evaluating actions
to promptly remediate engagements deemed as not performed or reported in conformity with
professional standards,when appropriate,and for remediating weaknesses in its system of quality
control,if any.
Peer Reviewer's Responsibility
Our responsibility is to express an opinion on the design of the system of quality control,and the
firm's compliance therewith based on our review.
Required Selections and Considerations
Engagements selected for review included engagements performed under Government Auditing
Standards,including a compliance audit under the Single Audit Act.
As a part of our peer review,we considered reviews by regulatory entities as communicated by the
firm,if applicable,in determining the nature and extent of our procedures.
Opinion
In our opinion, the system of quality control for the accounting and auditing practice of
Berger,Toombs,Elam,Gaines&Frank,CPAs,PL,in effect for the year ended May 31,2022,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 deficiency(ies),or fail Berger,Toombs,
Elam,Gaines&Frank,CPAs,PLC,has received a peer review rating of pass.
Bodine Perry (BERGER REPORT22)
0 BodinePerry
Marc A,.c.. r:3 Aev,faf
- 37 -
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, Inframark, 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 -
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 -
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 -
0.,
Grau & Associates
CERTIFIED PUBLIC ACCOUNTANTS
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
Ci} Grau (Si Associates
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
(Th Grau & Associates
C1,12HI II I) PtIPI I( \( t ( it,\ I \\ 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
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
(dcaplivskiC'graucpa.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
Firm Qualifications
Grau & Associates
CER"I'IFIE:I) PUBLIC ACCOUNTANTS
3
Grau's Focus and Experience
Our Team ---
• 41.1
• 9/14
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IWO 11111
Auditors are
CPAS Year founded
3 11 2 0
Partners Professional Administrative
Staff Professionals
Services Provided
Li
L 297CommunityDevelopment Districts Served
Financial +• .'
Auditing Auditing
Properly registered
and
licensed professional i Accounting Attestation
corporation by the `—~
state of FLORIDA
Arbitrage Management
Services Consulting
We are proud Members of
the American Institute of -
Certified Public
Accountants
the Florida Institute of 9
Certifled Public
Accountants ,�.�o�y Professional
Co'� Groups
aJ� External quality review
program:consistently
receives a pass
Internal:ongoing AICPA I FICPA I GFOA l FASD I FGFOA
See next page for monitoring to maintain
report and certificate quality
` /'')Gnu&Associates 4
•
"FICPA AICPA Program
Florida Institute of(L fed PuoIK 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,
roiy
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 32301 1850.224.2727,in Florida I www.ficpa.org
Grau&Assoaates
„ „ „ ,A < ,.c 5
Firm & Staff Experience
Grau & Associates
lir
CERTIFIED PUBLIC ACCOUNTANTS
6
GRAU AND ASSOCIATES COMMUNITY Profile Briefs:
DEVELOPMENT DISTRICT EXPERIENCE AntonioJGRAU, CPA
BY MANAGEMENT COMPANY (Partner)
Years Performing
Audits:35+
CPE(last 2 years):
Government
PFM Accounting,Auditing:
ii 24 hours;Accounting,
Auditing and Other:
GMS 56 hours
- 78 Professional
Memberships:AICPA,
38 FICPA, FGFOA, GFOA
David Caplivski, CPA
(Partner)
RIZZETTA MERITUS Years Performing
SDS
23
60 47 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 7
-Ni li 1.'ltiil li i+1: 11 /
YOUR ENGAGEMENT TEAM
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.
Grau&Associates 8
E - Antonio 'Tony ` J. Grau, CPA
Partner
Contact: tgrau@agraucpa.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,
• • . . 4 employee benefit,overhead and arbitrage clients.He provides
} ,�- guidance to clients regarding complex accounting issues,
I!! internal controls and operations.
• W- � : As a member of the Government Finance Officers Association
.' Special Review Committee, Tony participated in the review
process for awarding the GFOA Certificate of Achievement in
�ti'r•.
Financial Reporting.Tony was also the review team leader for
g:; a k the Quality Review of the Office of Management Audits of
fi " School Board of Miami-Dade County.Tony received the AICPA
tr ~" �'r . 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)
Grau&Associates
9
David Caplivski, CPA/CITP, Partner
Contact: dcaplivskiOgraucpa.com/561-939-6676
Experience
'` • ° Grau&Associates Partner 2021-Present
f Grau&Associates Manager 2014-2020
xi , Z- Grau&Associates Senior Auditor 2013-2014
' Grau&Associates Staff Auditor 2010-2013
Education
Florida Atlantic University(2009)
VIII _ 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
Grau&Associates
___ 10
References
irjGrau & Associates
CERTIFIED PUBLIC ACCOUN I'AN'IS
11
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
Specific Audit
Approach
Grau & Associates
CERTIFIED PUBLIC ACCOUNTANTS
13
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:
1
PI IASl I: PHASE 11: ; i ;= ii
Preliminary Execution of the •
Plemiltup Audit Plan i" r',, .S"=,,
.........- . ,.._..._.F ..Kam.
i
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.
j�r''Grau&Associates 14
Phase II - Execution of Audit Plan
The audit team will complete a major portion of transaction testing and audit requirements during this
phase. The procedures performed during this period will enable us to identify any matter that may
impact the completion of our work or require the attention of management. Tasks to be performed in
Phase II include,but are not limited to the following:
» Apply analytical procedures to further assist in the determination of the nature, timing, and
extent of auditing procedures used to obtain evidential matter for specific account balances or
classes of transactions;
» Perform tests of account balances and transactions through sampling,vouching,confirmation
and other analytical procedures;and
» Perform tests of compliance.
Phase III - Completion and Delivery
In this phase of the audit, we will complete the tasks related to year-end balances and financial
reporting. All reports will be reviewed with management before issuance, and the partners will be
available to meet and discuss our report and address any questions. Tasks to be performed in Phase
III include,but are not limited to the following:
» Perform final analytical procedures;
» Review information and make inquiries for subsequent events;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.
\ �;Grau&Associates 15
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
•
Cost of Services
0 Grau & Associates
CERTIFIED PUBLIC ACCOUNTANTS
17
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.
�Grau&Associates
j 18
Supplemental Information
Grau & Associates
CERTIFIED PUBLIC ACCOUNTANTS
19
PARTIAL LIST OF CLIENTS
SPECIALDISTRICTS
E a' a' Y w
C 7 Cl L
y Q TTd C6
> C y� -
LI I = v
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 ✓ V 9/30
Greater Naples Fire Control and Rescue District ✓ ✓ V 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 V ✓ ✓ ✓ 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 ✓ ✓ V 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
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 73 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.
(,rau& Associates 21
Berger,
Toombs,
Wines,& Gras&
Cedar Hammock CDD 5-1424 Frank Associates
Audit RFP
Supervisor Bally
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
Grau&Associates 0
Supervisor Eliasek
Ability of Proposer's Undorstandi Ability to Furnish the
Totals
Audit Firm Personnel Experience ng Scope of Required Services Price(20 Paints) Notes
(20 Points) (20 Points) RFP (20 Points) (100 Points)
(20 Points)
Berger,Toombs,Gaines,&
Frank 0
Grau&Associates 0 0
Supervisor Greeley
Ability of Proposer's Understandi Ability to Furnish the
Audit Firm Personnel Experience n Sco a of R Totais
g V squired 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 Martino
Ability of Proposer's Undo rstandi 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
Supervisor Passalacqua
Abdrty of Proposer's Ability to Furnish the
Audit Firm Personnel Experience Understands Required Services Price(20 Points) Tote is Notes
f70 Pninrcl_. Un Pnintsl no Stnno of on Points) (100 Points)
Berger,Toombs,Gaines,&
Frank 0
Gray&Associates ----- 0 0
Point Totals
0 0
Thereto. ,
lriainCedar Hammock CDD 5-14-24 Fra
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Frank iAssottates
Audit RFP
Supervisor Bally
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Ability of Proposer's Understands Ability to Furnish the
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(20 Points) (20 Points) RFP (20 Points) (100 Points)
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t i
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Grau&Associates _
0
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Supervisor Eiiasek 4 ,
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(20 Points) (20 Points) RFP (20 Points)
Berger,Toombs,Gaines.& 20 P 'rats
Frank 0 0
Grau&Associates
O 0
Supervisor Greeley
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(20 Points) (20 Points) RFP
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Grau&Associates
O n'
Supervisor Martino
Ability of Proposers Understands Ability to Furnish the
Audit Firm Personnel Experience rig Scope of' Required Services Price(20 Points) Totals
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Berger,
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Cedar Hammock CDD 5-14-24 Frank Associates
Audit RFP
Supervisor Belly
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)
(20 Points)
Berger,TUUrnSS.Gaines,&
0 0
Frank
Grau&Associates 0 0
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)
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Berger,Toombs,Gaines,&
Frank
r 0
Grau&Associates 0 u
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)
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(20 Points) (20 Points) RFP (20 Points) (100 Points)
(20 Points)
Berger.Toombs,Gaines,&
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Grau&Associates n
0
Supervisor Passalacqua
Abiity of Proposer's Ability to Furnish the Totals
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(7n Pnintcl 12n Pnintul ,no Sennn of On Dnintcl (100 Points)
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Ability of Proposer's Understandi l Ability to Furnish the
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(20 points) (20 Points) RFP (20 Points) (100 Points) Notes
Berger,Toombs,Gaines.& -
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Frank 0 0
Grau&Associates !
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Supervisor Eliasek
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Supervisor Passalacqua
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Cedar Hammock COD 5-14-24 Frank Associates
Audit RFP
Supervisor Bally
Ability of Proposers UnderMandi Ability to Furnish the Totals Notes
Audit Firm Personnel Experience u Scope of Required Services Prise(20 Points) (100 Points)
(20 Points) (20 Points) RFP (20 Points)
(20 Points)
Berger,Toombs,Gaines,& o 0
Frank --
Grau&Associates 0 0
Supervisor Eilasek
Ability of Proposer's Understands Ability to Furnish the Totals
Firm Personnel Experience Services
rK Scope of Required Pik*(20 Points) Not,.
(100 Points)(20 Points) (20 Points) RFP (20 Poises)
(20 Points)
Berger,Toombs,Gaines,& 0 0
Frank 0 0
Grau&Associates .
Supervisor Greeley
Ability of Proposer's Understand' Ability to Furnish the Totals
Audit Firm Personnel Experience ng Scope of Required Services Price(20 Points) Not..
(100 Points)(20 Points) (20 Points) RFP (20 Points)
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Berger,Toombs,Gaines,& o 0
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Grau&Associates 0
Supervisor Martino
Ability of Proposer's Understandi Ability to Furnish the Task
Audit Firm Personnel Experience ng Scope of Required Servitors Price(20 Pokes) Notes
(100 Points)
(20 Pokes) (20 Points) RFP (20 Poises)
(20 Points)
Berger,Toombs,Gaines,& 0 0
Frank
•Grau&Associates 0 0
Supervisor Passalacque
Ablity of Proposal's Ability to Furnhlr the Totals
Audit Firm Personnel Experience Understand) To
Required Services Prka(20 Points) (100 als Notes
00 Pniraet Oft PnYraat no across of DO Pnial
Berger,Toombs,Gaines,& r 0 0
frank r^0 2 " I/ , )•e,' Z 0 p
Grau&Associates
Point Totals 11fr f'r )-� d (J 0 0
t,..r..,0 Gat&
Cedar Hammock COD S-14-24 tt..tk Asastiste.
Audit RFP
—... Supervisor Flatly
Atlilty of Prepo.e.'s I Ong.st.ndl1 Ability to furl rash I.-
Audit Finn ►..wno.l E. tl. .,nt. S .of Roquired So no Ptak.(20 Polntt) TetTotalsts. Selo.
(20 PaMb) (2o Points) RFP 120 pants) (100 Potato)
Bergs,Toombs,Genial,a 120 Palatal
•
Frank i s 0
Gnu&Associates P .. I
0
Supervisor Eliasek
'
Abikty of Prupos.r's fYda.tandi1 Ability to I uroys the
Audit Elm P.rwlrs.l F.porien tag
to as Se ofI Required krrvkws ►lib(20 Pohl* Totals IIeW
(20 Points) 120 Paints) tit (2o Points) (NO
QOpUWI
.Barter,Tomb',Gains.& -
flank 0 0
Gran 8.A. tat .... ,
Wd
0 0
Supervisor Greeley
Ability of Amperes Undanntyldl Ability to Pomeh the
Audit Fkm Personnel EIMAaRoes;la of Stop.ofl R. ked Smite. Ado pa Pant•) Tam' Motet
(20 Points) pe Points) 100 (2o Points) (100 PsRNi)
Wry.r,Toombs.G.nos,& i 120 Points); .1e
Frank Q L Q0
Grw&Ataodatq I $S _ j.d -- �� 0
Supervisor Martino tir5
Ability of Proposo s I Uml.rstars�i r Ability to Furnish the
Audit Finn Pomona( Experience nt ltt of Requbad Seeks. link*(20 Points) Totals leas Nolo,.
(20 Pekin) (20 Points) NIP 120 Points) (100 Points)!
(20 Toombs. rwmt)
Berger.Toombs.Gaines.& --- r t
Frank U
Grau&Assott.t..
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lt
Supervisor Pessalecque
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Baer,Toombs,Gaines,&
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GIW&2Vtetlat., n 0
--
Point Totals t _ ____(_ .._ 0 0
Memorandum of Understanding
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 $181 per year, which can be included in the Inframark management fee, or can be an additional
line item in the budget.
Thank you,
,' District Manager
Memorandum of Understanding
Between
Inframark Community Management("Inframark")
and
Cedar Hammock Community Development District ("District")
This Memorandum of Understanding ("MOU") sets forth the terms and understanding between Inframark and
the District related to accounts payable software.
Background and Purpose
Inframark is updating the accounting software, including a more robust accounts payable system, Avid
Strongroom ("Strongroom"), which will replace the current Avid system.
Benefits
Strongroom offers benefits for Inframark staff as well as District users.
• Strongroom automates the invoicing process, allows users to approve invoices online, streamlines the
approval process, reduces the need for manual entry of invoices which thereby reduces the risk of errors,
is scalable for growth, and reduces fraud risk.
• Strongroom allows users to monitor invoice statuses, same as before with Avid.
Effective Date
Inframark has already rolled out use of Strongroom. All emails sent to the previous email address will be
forwarded to the new one, lnframarkCMSnpayableslockbox.com, so as to provide a seamless transition.
Contact Information for Supervisor/staff training on the new system:
Paula.Davis@inframark.com
New email to start giving vendors to send invoices to:
New email: InframarkCMS(apavableslockbox.com
Thank you,
District Manager
CEDAR HAMMOCK
Community Development District
Financial Report
March 31, 2024
Prepared by:
6I N FRAMARK
INPRASTRUCTUR[ MA►IAG[M[MT$tRVKtI
CEDAR HAMMOCK
Community Development District
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
CEDAR HAMMOCK
Community Development District
Financial Statements
(Unaudited)
March 31, 2024
CEDAR HAMMOCK
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
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
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
CEDAR HAMMOCK
Community Development District
Supporting Schedules
March 31, 2024
CEDAR HAMMOCK
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
CEDAR HAMMOCK
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
BankFriday,April 12,2024
Account Statement
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
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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(a�colliervotes.gov
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
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.
I, 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.09111)
Melissa R Blazier
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,
12
David B Carpenter
Qualifying Officer
Collier County Supervisor of Elections
3750 Enterprise Avenue
Naples FL 34104
(239) 252-8501
Dave.Carpenter@colliervotes.gov
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
INFRAMARK
INFRASTRUCTURE MANAGEMENT SERVICES
Cedar Hammock CDD
April 12th, 2024 — Field Management Report
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Inspected by:Jacob Whitlock
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.
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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.
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b. Littorals:
i. Littoral plantingsu look healthy on lake 5.
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ii. Lake 7: Littoral plantings look healthy on lake 7.
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c. Rocks. No issues observed.
d. Weeds:
i. Alligator weed in Lakes: No issues observed.
ii. Cattails in Lakes: No issues observed.
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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(Chara) in Lakes: Lakes 5,8,9, 14, 15.
Solitude due for treatment visit on 04-16-24.
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vii. Palms on Lake Banks: West bank of lake 4.
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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.
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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.
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i. Erosion on south side of lake 5. Possible cause is downspouts. Behind 3rd building on the
south bank. Reported to district engineer.
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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.
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Erosion on southwest bank of lake 6. Reported to district engineer.
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3. Gatec
a. No new issues observed.
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b. Rear exit gate to collier Blvd. No issues observed.
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4. Guardhouse
a. Lighting fixture appears to be missing from the Southeast corning of the building soffit. No
other issues observed.
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5. Pier
No issues observed.
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6. Preserv€ No issues Observed. Superior Waterways is scheduled to perform preserve
maintenance in May.
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a. Plants
i. Air Potato: Noted on palm trees near the pier on lake 7.
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ii. Balsam Apple: Minimal issues observed.
iii. Caesar's Weed No issues observed.
b. Trees
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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.
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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. l itht Pole,, 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.
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e. Pavers. New paver installation was noted and documented.
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.
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b. Bridges: No issues observed.
C. Canals No new issues observed
d. Catch Basins No new issues noted during inspection.
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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.
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Well W-6: No issues observed.
11. Residential Complaints/Concerns
No issues reported.
12. Fish/Wildlife Observations:
M Bass Bream Catfish Gambusia
n Egrets Fj Herons Coots Gallinules
M Anhinga Fj Cormorant Osprey M Ibis
Woodstork n Otter Alligator n Snakes
Turtles n Other Species: Rabbit
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13. Non CDD Items
The tennis court intersection pavement has multiple crack and splits. There was evidence of
animal digging around the tennis courts.
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