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10/14/2024 Agenda Quarry Community Development District Board of Supervisors District Staff Dean Britt,Chairperson Justin Faircloth,District Manager Rick Fingeret,Vice Chairperson Wes Haber,District Counsel Thel Thomas,Whitley,Jr.,Assistant Secretary Albert Lopez,District Engineer William Patrick,Assistant Secretary Mel Stuckey,Assistant Secretary Meeting Agenda Monday October 14,2024 at 1:00 p.m. Quarry Beach Club 8975 Kayak Drive,Naples,Florida 34120 1. Call to Order 2. Pledge of Allegiance 3. Approval of Agenda 4. Public Comments on Agenda Items 5. District Manager's Report A. Approval of the September 9,2024 Minutes B. Acceptance of the Financial Report,and Approval of the Check Register and Invoices as of August 2024 C. Consideration of Audit Engagement Letter D. Presentation of 3`d Quarter Website Audit Compliance Report E. Follow-up Items i. Open Action Items List 6. Engineer's Report A. Glase Golf Update i. Phase I Project&Phase II Project Closures B. Future Lake Bank Repairs CPH Design Update 7. Old Business A. Insurance Renewal Discussion B. Fence Repair 8. New Business 9. Attorney's Report 10. Supervisor Requests A. Supervisor Fingeret B. Supervisor Patrick C. Supervisor Stuckey D. Supervisor Whitley 11. Chairperson's Comments 12. Audience Comments 13. Adjournment 14. Board Workshop Next Meeting: Monday November 11,2024 at 1:00 p.m. Inframark,Community Management Services Quarry Beach Club 210 North University Drive,Suite 702 8975 Kayak Drive Coral Springs,Florida 33071 Naples,Florida 34120 (954)603-0033 (239)348-7326 www.quarrycdd.org N_ CO 0 V V CO N vO O 'I" 'I' sO O N N V ER N M !R ER M M C 424 M b4 0 •� 0 CV CD CIV N N 0 O 0 0 �p CO O 0 0 0 L a o 0 0 0•• o O N V c .. a) C V QS L 0 E F., O } 0 W Z D E •• U j E 4- 13 C Z C o •} 7 2 ci d a 'o 0 w rn E Q O 00 O O- < U J 2 a�'i t/1 C v a U v 0 t U 0 o a U } z Z c N m co V V L 7 O L so .- .- O V U T 0 N Q O o 0_ U O 6 fit 0) y_ O� t a- N } .5 N c> 2 C C o 0 0 M C C C D O U Q Q O 0 LL N C C U Q V U a) a.)o x > C E E O O O 0 O O F- I- <n V a O- N C. 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E;= 'eVLv« oa o a ,75.5oa_aao ° vco Uto=viE `A tc « °ivapVC =4;$1c E- �t° � n °aC°uuCv»$o< -o .�0Lav LA2<. .OD,g8'ke ¢$°° awm.O*Wa._Eova z-v >vrio- ,E Quarry Community Development District Financial Report October 1, 2023-August 31, 2024 6INFRAMARK INFRASTRUCTURE MANAGEMENT SERVICES QUARRY Community Development District Table of Contents FINANCIAL STATEMENTS Balance Sheet-All Funds Page 1 Statement of Revenues, Expenditures and Changes in Fund Balance General Fund Pages 2-3 204-Series 2020 Debt Service Fund Page 4 304-Series 2020 Capital Projects Fund Page 5 Trend Report-General Fund Pages 6-7 Notes to the Financial Statements Page 8 SUPPORTING SCHEDULES Special Assessments-Collection Schedule(s) Page 9 Cash and Investment Report Page 10 Bank Reconciliation Page 11 Series 2020(FEMA Project) Pages 12- 14 Cash Flow Analysis-General Fund Page 15 Payment Register by Bank Account Pages 16- 17 Quarry Community Development District Financial Statements (Unaudited) October 1, 2023 -August 31, 2024 QUARRY Community Development District Governmental Funds Balance Sheet August 31, 2024 204-SERIES 2020 304-SERIES 2020 DEBT SERVICE CAPITAL ACCOUNT DESCRIPTION GENERAL FUND FUND PROJECTS FUND TOTAL ASSETS Cash-Checking Account $ 760,365 $ - $ - $ 760,365 Investments: Money Market Account 974,706 - - 974,706 Construction Fund - - 1,825,720 1,825,720 Revenue Fund - 631,023 - 631,023 Prepaid Items 7,227 - - 7,227 TOTAL ASSETS $ 1,742,298 $ 631,023 $ 1,825,720 $ 4,199,041 LIABILITIES Accounts Payable $ 20,071 $ - $ $ 20,071 Accrued Expenses 94,142 - - 94,142 Contracts Payable - - 337,404 337,404 Retainage Payable - - 40,353 40,353 TOTAL LIABILITIES 114,213 - 377,757 491,970 FUND BALANCES Nonspendable: Prepaid Items 7,227 - - 7,227 Restricted for: Debt Service - 631,023 - 631,023 Capital Projects - - 1,447,963 1,447,963 Assigned to: Operating Reserves 173,858 - - 173,858 Reserves-Other 150,000 - - 150,000 Unassigned: 1,297,000 - - 1,297,000 TOTAL FUND BALANCES $ 1,628,085 $ 631,023 $ 1,447,963 $ 3,707,071 TOTAL LIABILITIES&FUND BALANCES $ 1,742,298 $ 631,023 $ 1,825,720 $ 4,199,041 Page 1 QUARRY Community Development District General Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending August 31, 2024 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE AS A%OF AUG-24 ACCOUNT DESCRIPTION BUDGET ACTUAL ADOPTED BUD ACTUAL REVENUES Interest-Investments $ 4,000 $ 95,552 2388.80% $ 7,815 Golf Course Revenue 114,945 114,945 100.00% - Interest-Tax Collector - 2,384 0.00% - Special Assmnts-Tax Collector 814,044 814,046 100.00% - Special Assmnts-Discounts (32,562) (29,883) 91.77% - Other Miscellaneous Revenues - 91,458 0.00% - TOTAL REVENUES 900,427 1,088,502 120.89% 7,815 EXPENDITURES Administration P/R-Board of Supervisors 12,000 9,200 76.67% 1,000 FICA Taxes 918 704 76.69% 77 ProfServ-Arbitrage Rebate 600 1,800 300.00% - ProfServ-Engineering 45,000 18,753 41.67% 4,292 ProfServ-Legal Services 21,000 9,194 43.78% - ProfServ-Legal Litigation 25,000 2,125 8.50% 688 ProfServ-Mgmt Consulting 62,285 57,095 91.67% 5,190 ProfServ-Property Appraiser 34,294 8,851 25.81% - ProfServ-Trustee Fees 4,041 4,041 100.00% - Auditing Services 5,500 - 0.00% - WebsiteCompliance 1,553 1,164 74.95% - Postage and Freight 600 388 64.67% 20 Insurance-General Liability 6,246 6,949 111.26% - Printing and Binding 500 1,489 297.80% 328 Legal Advertising 4,000 2,823 70.58% 2,053 Miscellaneous Services 2,000 - 0.00% - Misc-Bank Charges 498 - 0.00% - Misc-Special Projects 21,547 - 0.00% - Misc-Assessment Collection Cost 16,281 15,683 96.33% - Misc-Contingency 1,000 2,426 242.60% - Office Supplies 250 27 10.80% - Annual District Filing Fee 175 175 100.00% - Total Administration 265,288 142,887 53.86% 13,648 Field ProfServ-Field Management 5,305 4,863 91.67% 442 Contracts-Preserve Maintenance 103,830 103,830 100.00% 25,958 Contracts-Lake Maintenance 65,004 59,587 91.67% 5,417 Page 2 QUARRY Community Development District General Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending August 31, 2024 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE AS A%OF AUG-24 ACCOUNT DESCRIPTION BUDGET ACTUAL ADOPTED BUD ACTUAL R&M-General 70,000 17,270 24.67% 3,500 R&M-Fence 2,500 - 0.00% - R&M-Lake 154,930 28,988 18.71% 1,300 R&M-Weed Harvesting 75,000 37,050 49.40% 680 Miscellaneous Maintenance 3,670 - 0.00% - Water Quality Testing 29,900 - 0.00% - Capital Projects 75,000 - 0.00% - Total Field 585,139 251,588 43.00% 37,297 Reserves Reserve Other 50,000 - 0.00% - Total Reserves 50,000 - 0.00% - TOTAL EXPENDITURES&RESERVES 900,427 394,475 43.81% 50,945 Excess(deficiency)of revenues Over(under)expenditures - 694,027 0.00% (43,130) Net change in fund balance $ - $ 694,027 0.00% $ (43,130) FUND BALANCE, BEGINNING(OCT 1,2023) 934,058 934,058 FUND BALANCE,ENDING $ 934,058 $ 1,628,085 Page 3 QUARRY Community Development District 204-Series 2020 Debt Service Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending August 31, 2024 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE AS A%OF AUG-24 ACCOUNT DESCRIPTION BUDGET ACTUAL ADOPTED BUD ACTUAL REVENUES Interest- Investments $ - $ 36,568 0.00% $ 2,763 Special Assmnts-Tax Collector 1,472,226 1,472,226 100.00% - Special Assmnts-Discounts (58,889) (54,045) 91.77% - TOTAL REVENUES 1,413,337 1,454,749 102.93% 2,763 EXPENDITURES Administration Misc-Assessment Collection Cost 29,445 28,364 96.33% - Total Administration 29,445 28,364 96.33% - Debt Service Principal Debt Retirement 1,107,000 1,107,000 100.00% - Interest Expense 264,248 264,247 100.00% - Total Debt Service 1,371,248 1,371,247 100.00% - TOTAL EXPENDITURES 1,400,693 1,399,611 99.92% - Excess(deficiency)of revenues Over(under)expenditures 12,644 55,138 n/a 2,763 OTHER FINANCING SOURCES(USES) Contribution to(Use of) Fund Balance 12,644 - 0.00% - TOTAL FINANCING SOURCES(USES) 12,644 - 0.00% - Net change in fund balance $ 12,644 $ 55,138 n/a $ 2,763 FUND BALANCE,BEGINNING(OCT 1,2023) 575,885 575,885 FUND BALANCE,ENDING $ 588,529 $ 631,023 Page 4 QUARRY Community Development District 304-Series 2020 Capital Projects Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending August 31, 2024 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE AS A%OF AUG-24 ACCOUNT DESCRIPTION BUDGET ACTUAL ADOPTED BUD ACTUAL REVENUES Interest- Investments $ - $ 101,438 0.00% $ 8,078 TOTAL REVENUES - 101,438 0.00% 8,078 EXPENDITURES Construction In Progress Construction in Progress - 345,780 0.00% - Total Construction In Progress - 345,780 0.00% - TOTAL EXPENDITURES - 345,780 0.00% - Excess(deficiency)of revenues Over(under)expenditures - (244,342) 0.00% 8,078 Net change in fund balance $ - $ (244,342) 0.00% $ 8,078 FUND BALANCE,BEGINNING(OCT 1,2023) - 1,692,305 FUND BALANCE,ENDING $ - $ 1,447,963 Page 5 a c eeee e e eee e e eeeee eeea eeeeeee e ✓ W o 0 NO 0 mN al' O O N O O O 0 .— O O O O CO C) 4- O CO COa COQ Q O O O O D ' N0-- 0) O IO CO O N - N CD _ . 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LL LL Q' Cl 0 QUARRY Community Development District Statement of Revenue and Expenditures-All Funds Notes to the Financial Statements 10/1/2023.8/31/2024 General Fund Variance Analysis Budget target: 91.67% Annual YTD %of Account Name Budget Actual Budget Explanation Revenues Other Miscellaneous Revenue $0 $91,458 0% Heritage Bay Umbrella$43,500;application fees$2,000;board check refund $184.70;Heritage Bay Umbrella$45,000 prepaid maintenance;Heritage Bay Umbrella$773 Expenditures Administration ProfServ-Arbitrage Rebate $600 $1,800 300% AMTEC Series 2020 rebate report 3 years of activity Insurance-General Liability $6,246 $6,949 111% EGIS Insurance FY 2024 paid in full Printing and Binding $500 $1,489 298% IMS charges to-date Misc-Contingency $1,000 $2,426 243% DNH'GODADDY.COM email and archiving renewal;prior year payroll taxes Page 8 Quarry Community Development District Supporting Schedules October 1, 2023 - August 31, 2024 QUARRY Community Development District All Funds Non-Ad Valorem Special Assessments - Collier County Tax Collector (Monthly Collection Distributions) For the Fiscal Year Ending September 30, 2024 ALLOCATION BY FUND Discount/ Gross Series 2020 Date Net Amount (Penalties) Collection Amount General Debt Service Received Received Amount Cost Received Fund Fund Assessments Levied $ 2,286,271 $ 814,046 $ 1,472,226 Allocation % 100.00% 35.61% 64.39% Real Estate-Installment 11/02/23 $ 7,161 $ 405 $ 146 $ 7,712 $ 2,746 $ 4,966 11/06/23 21,186 901 432 22,520 8,018 14,501 12/22/23 1,370 43 28 1,441 513 928 01/10/24 1,644 52 34 1,729 616 1,113 02/08/24 839 26 17 883 314 568 04/05/24 2,419 - 49 2,468 879 1,589 05/08/24 1,574 (21) 32 1,585 564 1,021 Real Estate-Current 11/14/23 206,160 8,765 4,207 219,132 78,024 141,109 11/20/23 335,484 14,264 6,847 356,594 126,968 229,626 11/24/23 183,524 7,803 3,745 195,072 69,457 125,615 12/06/23 988,489 42,027 20,173 1,050,690 374,107 676,583 12/12/23 123,136 5,101 2,513 130,750 46,555 84,195 12/22/23 53,743 1,768 1,097 56,608 20,156 36,452 01/10/24 65,028 2,052 1,327 68,407 24,357 44,050 02/08/24 57,302 1,249 1,169 59,720 21,264 38,456 03/06/24 13,826 161 282 14,268 5,080 9,188 04/05/24 64,828 54 1,323 66,205 23,573 42,632 05/08/24 20,312 (417) 415 20,309 7,231 13,078 06/10/24 6,624 (197) 135 6,562 2,336 4,226 Real Estate-Delinquent 06/18/24 3,649 (108) 74 3,615 1,287 2,328 TOTAL $ 2,158,296 $ 83,928 $ 44,047 $ 2,286,271 $ 814,046 $ 1,472,226 %COLLECTED 100.00% 100.00% 100.00% Page 9 QUARRY Community Development District Cash & Investment Report October 1, 2023 -August 31, 2024 ACCOUNT NAME BANK NAME YIELD BALANCE OPERATING FUND Government Interest Checking Valley National Bank 5.38% $ 760,365 Public Funds MMA Variance Account BankUnited 5.25% 974,706 Subtotal 1,735,071 DEBT SERVICE AND CAPITAL PROJECT FUNDS Series 2020 Revenue Fund U.S. Bank 5.25% 631,023 Series 2020 Construction Fund U.S. Bank 5.25% 1,825,720 Total $ 4,191,814 Page 10 Bank Account Statement Friday,September27,2024 Page 1 Quarry CDD SINGUANZO2 Bank Account No. 7852 Statement No. 08-24 Statement Date 08/31/2024 GL Balance(LCY) 760,365.28 Statement Balance 770,365.28 GL Balance 760,365.28 Outstanding Deposits 0.00 Positive Adjustments 0.00 Subtotal 770,365.28 Outstanding Checks -10,000.00 Subtotal 760,365.28 Negative Adjustments 0.00 Ending Balance 760,365.28 Ending G/L Balance 760,365.28 Document Cleared Posting Date Type Document No. Description Amount Amount Difference Outstanding Checks 08/20/2024 Payment 15097 Check for Vendor V00042 -10,000.00 Total Outstanding Checks -10,000.00 Page 11 QUARRY Community Development District Series 2020 (FEMA Project) Acquisition and Construction -General FY 9/30/2024 SOURCES OF FUNDS TOTAL 10/1/2021 State of Florida $ 3,350,061.50 10/26/2021 State of Florida 828,145.56 10/26/2021 State of Florida 46,008.09 11/17/2021 State of Florida 94,901.34 11/17/2021 State of Florida 91,213.19 12/21/2021 State of Florida 65,276.88 12/17/2021 FEMA check sent to U.S.Bank exceeded actual checks - 1/10/2022 State of Florida 18,585.00 1/10/2022 State of Florida 1,032.50 Total $ 4,495,224.06 LESS: 11/1/2021 Debt Service-Principal Prepayment 1,351,000.00 DEPOSIT-Acquisition and Construction-General $ 3,144,224.06 OTHER SOURCES 11/1/2021 Transfer from Revenue Acct 4004 938.50 Dividends FY 2022 145.89 Dividends FY 2023 44,143.78 Dividends thru 8/31/24 101,438.52 TOTAL SOURCES OF FUNDS $ 146,666.69 USE OF FUNDS: DATE VENDOR REQUISITIONS REQ# PENDING TOTAL 4/27/2022 CPH 1 4,940.00 4/27/2022 Kutak Rock LLP 2 988.00 5/24/2022 Midwest Construction Products Corp 3 475.00 5/16/2022 Midwest Construction Products Corp 4 3,000.00 5/16/2022 Midwest Construction Products Corp 5 7,900.00 5/24/2022 Kutak Rock LLP 6 1,776.45 5/24/2022 CPH 7 11,615.40 6/9/2022 Kutak Rock LLP 8 1,378.00 6/9/2022 Midwest Construction Products Corp 9 1,900.00 6/9/2022 Midwest Construction Products Corp 10 4,800.00 6/9/2022 Midwest Construction Products Corp 11 1,425.00 6/9/2022 Crosscreek Environmental LLC 12 2,997.66 8/1/2022 CPH 13 27,155.66 8/1/2022 CPH 14 1,800.00 8/1/2022 CPH 15 33,809.58 8/22/2022 Crosscreek Environmental LLC 16 4,000.13 8/22/2022 Midwest Construction Products Corp 17 6,000.00 8/22/2022 Midwest Construction Products Corp 18 1,020.00 8/22/2022 MJS Golf Services LLC 19 7,615.15 Page 12 QUARRY Community Development District Series 2020 (FEMA Project) Acquisition and Construction -General FY 9/30/2024 SOURCES OF FUNDS TOTAL 8/22/2022 MJS Golf Services LLC 20 4,157.51 8/22/2022 MJS Golf Services LLC 21 12,849.68 8/22/2022 MJS Golf Services LLC 22 6,568.09 8/22/2022 MJS Golf Services LLC 23 5,058.60 8/22/2022 MJS Golf Services LLC 24 16,849.00 8/22/2022 MJS Golf Services LLC 25 49,004.13 8/22/2022 MJS Golf Services LLC 26 4,346.44 8/26/2022 CPH 27 7,745.15 9/14/2022 MJS Golf Services LLC 28 7,887.77 9/14/2022 Giese Golf,Inc 29 319,983.78 10/20/2022 Crosscreek Environmental LLC 30 5,295.80 10/20/2022 CPH 31 6,513.38 10/20/2022 Kutak Rock LLP 32 78.00 12/2/2022 CPH 33 8,866.67 12/21/2022 CPH 34 4,500.00 1/25/2023 CPH 35 5,398.75 2/17/2023 CPH 36 1,828.75 2/17/2023 CPH 37 110.00 4/17/2023 MJS Golf Services LLC 38 17,952.64 4/17/2023 MJS Golf Services LLC 39 2,844.35 4/17/2023 MJS Golf Services LLC 40 5,715.47 4/17/2023 MJS Golf Services LLC 41 10,351.76 5/2/2023 MJS Golf Services LLC 42 4,619.04 5/2/2023 MJS Golf Services LLC 43 4,014.17 5/2/2023 CPH 44 560.60 5/2/2023 MJS Golf Services LLC 45 14,377.92 5/2/2023 MJS Golf Services LLC 46 2,876.79 5/2/2023 MJS Golf Services LLC 47 5,672.47 5/2/2023 MJS Golf Services LLC 48 14,338.68 5/3/2023 MJS Golf Services LLC 49 5,153.28 5/3/2023 Midwest Construction Products Corp 50 3,302.00 5/3/2023 Midwest Construction Products Corp 51 5,248.00 5/3/2023 Midwest Construction Products Corp 52 2,637.00 5/3/2023 CPH 53 9,283.60 5/3/2023 MJS Golf Services LLC 54 8,194.20 6/13/2023 MJS Golf Services LLC 55 14,425.44 6/13/2023 Ewing Irrigation Products, Inc 56 34,725.39 5/30/2023 MJS Golf Services LLC 57 3,993.31 5/30/2023 MJS Golf Services LLC 58 16,314.17 6/13/2023 Midwest Construction Products Corp 59 5,251.00 6/13/2023 Midwest Construction Products Corp 60 2,637.00 6/13/2023 MJS Golf Services LLC 61 2,294.58 6/13/2023 MJS Golf Services LLC 62 12,704.54 6/13/2023 MJS Golf Services LLC 63 14,018.04 6/13/2023 MJS Golf Services LLC 64 8,564.45 6/13/2023 MJS Golf Services LLC 65 11,911.32 Page 13 QUARRY Community Development District Series 2020 (FEMA Project) Acquisition and Construction -General FY 9/30/2024 SOURCES OF FUNDS TOTAL 7/26/2023 Midwest Construction Products Corp 66 950.00 7/26/2023 Midwest Construction Products Corp 67 5,447.00 7/20/2023 Midwest Construction Products Corp 68 392.00 7/20/2023 Midwest Construction Products Corp 69 870.00 7/20/2023 Midwest Construction Products Corp 70 392.00 7/20/2023 CPH 71 11,485.79 7/20/2023 MJS Golf Services LLC 72 9,372.24 7/20/2023 MJS Golf Services LLC 73 5,298.36 7/20/2023 MJS Golf Services LLC 74 18,759.39 7/20/2023 MJS Golf Services LLC 75 8,737.08 7/20/2023 Crosscreek Environmental LLC 76 15,626.44 7/26/2023 Glase Golf,Inc 77 115,089.05 7/26/2023 MJS Golf Services LLC 78 6,330.90 7/26/2023 MJS Golf Services LLC 79 3,984.81 8/14/2023 MJS Golf Services LLC 80 3,086.64 7/26/2023 MJS Golf Services LLC 81 2,040.72 7/26/2023 MJS Golf Services LLC 82 1,031.52 7/27/2023 CPH 83 16,267.89 7/27/2023 CPH 84 20,538.00 8/22/2023 Midwest Construction Products Corp 85 582.00 8/22/2023 Midwest Construction Products Corp 86 600.00 8/22/2023 Crosscreek Environmental LLC 87 6,998.12 9/13/2023 Inframark 88 2,425.00 9/13/2023 CPH 89 27,466.95 1/9/2024 MJS Golf Services LLC 90 1,082.64 1/8/2024 The Quarry Community Association 91 2,863.80 1/8/2024 Kutak Rock LLP 92 234.00 1/8/2024 CPH 93 6,136.50 1/8/2024 Midwest Construction Products Corp 94 600.00 2/16/2024 CPH 95 2,364.28 2/22/2024 CPH 96 104.60 2/22/2024 CPH 97 754.65 5/9/2024 Glase Golf,Inc 98 331,640.00 Total Requisitions 1,465,171.11 TOTAL CONSTRUCTION ACCOUNT BALANCE @ 8/31/24 $ 1,825,719.64 8/31/2023 Less: Contracts-Payable 371,993.38 9/30/2023 Less: Contracts-Payable 5,763.62 Capital Projects $ 1,447,962.64 Page 14 QUARRY CDD Cash Flow Analysis - General Fund Account Balances Interest Account Account Name Rate Balance Checking Account-Valley National Bank 5.38% $ 760,365 Money Markey Account- BankUnited 5.25% 974,706 Total Account Balances $1,735,071 Cash Flow Analysis Operating Accounts(Checking) Sep-24 Beginning Bank Balance $760,365 Cash Out-Disbursements ($18,015) Cash In-Assessment Receipts $0 Ending Balance $742,350 Investment Accounts Sep-24 Beginning Bank Balance $974,706 Ending Balance $974,706 Page 15 § z . . q E P & q 8 . , k q # 4 k q ; m 2 q@ � _ _ _ _ U._ _ - - ® j k 49 - _ - / - ° o \ Ca J 2 J J ! ! ) ) ) / j co \ i a \\ \ \ \\ \ \ \ \ \ \ ) } \ \} § )ca _ ) § CC Ill w co \ co / ( ga \ _ ( % Cu ) 0 ) 2 ) ) 02 § ( ) 2 17 0 ) / C k - ■ V R § - m 2 2 k § g — a / \ / IrLmcLocLcw<X0 § ) 0 ■ 0 - _ § § 0 0 2 \ I « ( ( / / / . . .—gr / \ ; 2 } % } ) f 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O 0 I— k \ CC• CC CL } j o o o 2 « §St 0oo 951 Yamato Road • Suite 280 Boca Raton, Florida 33431 Grau & Associates (561) 994 929 582300) 299-4728 Fax CERTIFIED PUBLIC ACCOUNTANTS www.graucpa.com October 1, 2024 To Board of Supervisors Quarry Community Development District 201 N. University Drive Suite 702 Coral Springs, FL 33071 We are pleased to confirm our understanding of the services we are to provide Quarry Community Development District, Collier County, Florida ("the District")for the fiscal year ended September 30, 2024-2026, with an option for two (2)additional annual renewals.We will audit the financial statements of the governmental activities and each major fund, including the related notes to the financial statements,which collectively comprise the basic financial statements of Quarry Community Development District as of and for the fiscal year ended September 30, 2024, with an option for four additional annual renewals. In addition, we will examine the District's compliance with the requirements of Section 218.415 Florida Statutes. Accounting principles generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management's discussion and analysis (MD&A), to supplement the District's basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context.As part of our engagement,we will apply certain limited procedures to the District's RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited: 1) Management's Discussion and Analysis 2) Budgetary comparison schedule The following other information accompanying the financial statements will not be subjected to the auditing procedures applied in our audit of the financial statements,and our auditor's report will not provide an opinion or any assurance on that information: 1) Compliance with FL Statute 218.39(3)(c) Audit Objectives The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of the District and other procedures we consider necessary to enable us to express such opinions.We will issue a written report upon completion of our audit of the District's financial statements.We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs.If our opinion on the financial statements is other than unmodified, we will discuss the reasons with you in advance. If,for any reason,we are unable to complete the audit or are unable to form or have not formed an opinion,we may decline to express an opinion or issue a report, or may withdraw from this engagement. We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards.The report on internal control and on compliance and other matters will include a paragraph that states (1) that the purpose of the report is solely to describe the scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion on the effectiveness of the District's internal control on compliance, and (2)that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District's internal control and compliance. The paragraph will also state that the report is not suitable for any other purpose. If during our audit we become aware that the District is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S.generally accepted auditing standards and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements. Quarry Community Development District 2 Examination Objective The objective of our examination is the expression of an opinion as to whether the District is in compliance with Florida Statute 218.415 in accordance with Rule 10.556(10) of the Auditor General of the State of Florida. Our examination will be conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and will include tests of your records and other procedures we consider necessary to enable us to express such an opinion. We will issue a written report upon completion of our examination of the District's compliance.The report will include a statement that the report is intended solely for the information and use of management,those charged with governance,and the Florida Auditor General, and is not intended to be and should not be used by anyone other than these specified parties. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the District's compliance is other than unmodified,we will discuss the reasons with you in advance. If,for any reason,we are unable to complete the examination or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report,or may withdraw from this engagement. Other Services We will assist in preparing the financial statements and related notes of the District in conformity with U.S. generally accepted accounting principles based on information provided by you. These nonaudit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. The other services are limited to the financial statement services previously defined. We, in our sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities. Management Responsibilities Management is responsible for compliance with Florida Statute 218.415 and will provide us with the information required for the examination.The accuracy and completeness of such information is also management's responsibility.You agree to assume all management responsibilities relating to the financial statements and related notes and any other nonaudit services we provide. You will be required to acknowledge in the management representation letter our assistance with preparation of the financial statements and related notes and that you have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. In addition, you will be required to make certain representations regarding compliance with Florida Statute 218.415 in the management representation letter. Further, you agree to oversee the nonaudit services by designating an individual, preferably from senior management, who possesses suitable skill, knowledge, or experience;evaluate the adequacy and results of those services; and accept responsibility for them. Management is responsible for designing, implementing and maintaining effective internal controls, including evaluating and monitoring ongoing activities,to help ensure that appropriate goals and objectives are met;following laws and regulations; and ensuring that management and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations,contracts,and grant agreements.You are also responsible for the selection and application of accounting principles, for the preparation and fair presentation of the financial statements and all accompanying information in conformity with U.S.generally accepted accounting principles,and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements. Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with (1)access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, (2)additional information that we may request for the purpose of the audit, and (3)unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence. Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the written representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole. You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving(1)management, (2)employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees,former employees,grantors, regulators,or others. In addition,you are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants and for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts or grant agreements, or abuse that we report. Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements,performance audits or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You are also responsible for providing management's views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for providing that information. With regard to the electronic dissemination of audited financial statements,including financial statements published electronically on your website, you understand that electronic sites are a means to distribute information and, therefore,we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document. Quarry Community Development District 3 Audit Procedures—General An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested.An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We will plan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement, whether from (1)errors, (2)fraudulent financial reporting, (3)misappropriation of assets, or(4)violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse. Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions,there is a risk that material misstatements may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. Our responsibility as auditors is limited to the period covered by our audit and does not extend to later periods for which we are not engaged as auditors. Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories,and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require certain written representations from you about your responsibilities for the financial statements;compliance with laws,regulations,contracts,and grant agreements; and other responsibilities required by generally accepted auditing standards. Audit Procedures—Internal Control Our audit will include obtaining an understanding of the government and its environment, including internal control,sufficient to assess the risks of material misstatement of the financial statements and to design the nature,timing,and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed,will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards. An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards and Government Auditing Standards. Audit Procedures—Compliance As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the District's compliance with the provisions of applicable laws, regulations, contracts,agreements,and grants. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards. Engagement Administration,Fees,and Other We understand that your employees will prepare all confirmations we request and will locate any documents selected by us for testing. The audit documentation for this engagement is the property of Grau & Associates and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to a cognizant or oversight agency or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Grau & Associates personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide,to distribute the copies or information contained therein to others, including other governmental agencies. Notwithstanding the foregoing,the parties acknowledge that various documents reviewed or produced during the conduct of the audit may be public records under Florida law. The District agrees to notify Grau & Associates of any public record request it receives that involves audit documentation. Our fee for these services will not exceed $5,200, $5,300, $5,400 for the September 30, 2024, 2025 and 2026 audits, respectively, unless there is a change in activity by the District which results in additional audit work or if additional Bonds are issued. The fees for the fiscal years 2027 and 2028 will not exceed$5,500 and$5,600, respectively, unless there is a change in activity by the District which results in additional audit work or if additional Bonds are issued. Grau &Associates and its subcontractors warrant compliance with all federal immigration laws and regulations that relate to their employees. Grau agrees and acknowledges that the District is a public employer subject to the E-Verify requirements as set forth in Section 448.095, Florida Statutes, and that the provisions of Section 448.095, Florida Statutes apply to this Agreement. If the District has a good faith belief that the Grau has knowingly hired, recruited or referred an alien who is not Quarry Community Development District 4 authorized to work by the immigration laws or the Attorney General of the United States for employment under this Agreement, the District shall terminate this Agreement. If the District has a good faith belief that a subcontractor performing work under this Agreement knowingly hired, recruited or referred an alien who is not duly authorized to work by the immigration laws or the Attorney General of the United States for employment under this Agreement, the District shall promptly notify Grau and order Grau to immediately terminate the contract with the subcontractor. Grau shall be liable for any additional costs incurred by the District as a result of the termination of a contract based on Grau's failure to comply with E-Verify requirements evidenced herein. We will complete the audit within prescribed statutory deadlines, with the understanding that your employees will provide information needed to perform the audit on a timely basis. The audit documentation for this engagement will be retained for a minimum of five years after the report release date. If we are aware that a federal awarding agency or auditee is contesting an audit finding, we will contact the party(ies)contesting the audit finding for guidance prior to destroying the audit documentation Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. Invoices will be submitted in sufficient detail to demonstrate compliance with the terms of this agreement. In accordance with our firm policies, work may be suspended if your account becomes 60 days or more overdue and may not be resumed until your account is paid in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed our report. You will be obligated to compensate us for all time expended and to reimburse us for all out-of-pocket costs through the date of termination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate. This agreement may be renewed each year thereafter subject to the mutual agreement by both parties to all terms and fees. The fee for each annual renewal will be agreed upon separately. The District has the option to terminate this agreement with or without cause by providing thirty (30) days written notice of termination to Grau &Associates. Upon any termination of this agreement, Grau &Associates shall be entitled to payment of all work andtor services rendered up until the effective termination of this agreement. subject to whatever claims or off-sets the District may have against Grau &Associates. We will provide you with a copy of our most recent external peer review report and any letter of comment, and any subsequent peer review reports and letters of comment received during the period of the contract.Our 2022 peer review report accompanies this letter. We appreciate the opportunity to be of service to Quarry Community Development District and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us. Very truly yours, Grau&Associates Antonio J. Grau RESPONSE: This letter correctly sets forth t e understanding of Quarry Community Development District. By: --- Title: C�4-♦,C �.( So.� Date: U` V/ z. Quarry Community Development District 5 CPA `- A I C PA Peer Review Program Florida Institute si r., A . is FICPA Peer Review Program AICPA Peer Review Program Administered in Flonda Administered in Florida by The Florida Institute of CPAs oy 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,HQPM t'}� lwif Res,ti e04***s%altt 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 1 Tallahassee,FL 323011 850.224.2727,in Florida 1 www.ficpa.org CIc WiepusAcibilitySuite with Cam • Fil i 6 Quarterly Compliance Audit Report Quarry Date: October 2024- 3rd Quarter Prepared for: Sandra Demarco Developer: Inframark Insurance agency: Preparer: �\C,� ��M'0 Susan Morgan -SchoolStatus Compliance ,.. 0 n ADA Website Accessibility and Florida F.S. 189.069 Requirements m Table of Contents Compliance Audit Overview 2 Compliance Criteria 2 ADA Accessibility 2 Florida Statute Compliance 3 Audit Process 3 Audit results ADA Website Accessibility Requirements 4 Florida F.S. 189.069 Requirements 5 Helpful information: Accessibility overview 6 ADA Compliance Categories 7 Web Accessibility Glossary 11 Quarterly Compliance Audit Report 1 Compliance Audit Overview The Community Website Compliance Audit (CWCA) consists of a thorough assessment of Florida Community Development District (CDD) websites to assure that specified district information is available and fully accessible. Florida Statute Chapter 189.069 states that effective October, 2015, every CDD in the state is required to maintain a fully compliant website for reporting certain information and documents for public access. The CWCA is a reporting system comprised of quarterly audits and an annual summary audit to meet full disclosure as required by Florida law. These audits are designed to assure that CDDs satisfy all compliance requirements stipulated in Chapter 189.069. Compliance Criteria The CWCA focuses on the two primary areas -website accessibility as defined by U.S. federal laws, and the 16-point criteria enumerated in Florida Statute Chapter 189.069. 0 ADA Website Accessibility Several federal statutes (American Disabilities Act, Sec. 504 and 508 of the Rehabilitation Act of 1973) require public institutions to ensure they are not discriminating against individuals on the basis of a person's disability. Community websites are required to conform to web content accessibility guidelines -WCAG 2.1, which is the international standard established to keep websites barrier-free and the recognized standard for ADA-compliance. Quarterly Compliance Audit Report 2 a* Florida Statute Compliance Pursuant to F.S. 189.069, every CDD is required to maintain a dedicated website to serve as an official reporting mechanism covering, at minimum, 16 criteria. The information required to report and have fully accessible spans: establishment charter or ordinance, fiscal year audit, budget, meeting agendas and minutes and more. For a complete list of statute requirements, see page 3. Audit Process The Community Website Compliance Audit covers all CDD web pages and linked PDFs.* Following the WCAG 2.1 levels A, AA, and AAA for web content accessibility, a comprehensive scan encompassing 312 tests is conducted for every page. In addition, a human inspection is conducted to assure factors such as navigation and color contrasts meet web accessibility standards. See page 4 for complete accessibility grading criteria. In addition to full ADA-compliance,the audit includes a 16-point checklist directly corresponding with the criteria set forth in Florida Statute Chapter 189.069. See page 5 for the complete compliance criteria checklist. * NOTE: Because many CDD websites have links to PDFs that contain information required by law (meeting agendas, minutes, budgets, miscellaneous and ad hoc documents, etc.), audits include an examination of all associated PDFs. PDF remediation and ongoing auditing is critical to maintaining compliance. Quarterly Compliance Audit Report 3 0 ADA Website Accessibility Result: PASSED Accessibility Grading Criteria Passed Description ... L _ . _.. s_ .._. Passed Website errors* 0 WCAG 2.1 errors appear on website pages causing issues** Passed Keyboard navigation The ability to navigate website without using a mouse Passed Website accessibility policy A published policy and a vehicle to submit issues and resolve issues Passed Color contrast Colors provide enough contrast between elements Passed Video captioning Closed-captioning and detailed descriptions Passed PDF accessibility Formatting PDFs including embedded images and non-text elements Passed Site map Alternate methods of navigating the website *Errors represent less than 5%of the page count are considered passing **Error reporting details are available in your Campus Suite Website Accessibility dashboard Quarterly Compliance Audit Report 4 Q' Florida F.S. 189.069 Requirements Result: PASSED Compliance Criteria Passe. D scription- Passed Full Name and primary contact specified Passed Public Purpose Passed Governing body Information Passed Fiscal Year Passed Full Charter (Ordinance and Establishment) Information Passed CDD Complete Contact Information Passed District Boundary map Passed Listing of taxes,fees,assessments imposed by CDD Passed Link to Florida Commission on Ethics Passed District Budgets (Last two years) Passed Complete Financial Audit Report Passed Listing of Board Meetings Passed Public Facilities Report,if applicable Passed Link to Financial Services Passed Meeting Agendas for the past year,and 1 week prior to next Quarterly Compliance Audit Report 5 Accessibility overview Everyone deserves equal access. 19 With nearly 1-in-5 Americans having some A sort of disability-visual, hearing, motor, of population has a disability. cognitive -there are literally millions of 61. • 114) • reasons why websites should be fully accessible and compliant with all state and federal laws. Web accessibility not only keeps board members on the right side of the law, but enables the entire community to access all Sight,hearing, physical,cognitive. your web content. The very principles that drive accessible website design are also good for those without disabilities. The legal and right thing to do Several federal statutes (American Disabilities Act, Sec. 504 and 508 of the Rehabilitation Act PIM of 1973) require public institutions to ensure they are not discriminating against individuals on the basis of a person's disability. Community websites are required to conform to web content accessibility guidelines, WCAG 2.1, the international standard established to keep websites barrier-free. Plain and simple, any content on your website must be accessible to everyone. Quarterly Compliance Audit Report 6 ADA Compliance Categories Most of the problems that occur on a website fall in one or several of the following categories. 0 0 Contrast and colors 0 Some people have vision disabilities that hinder picking up contrasts, and some are color blind, so there needs to be a distinguishable contrast between text and background colors. This goes for buttons, links, text on images - everything. Consideration to contrast and color choice is also important for extreme lighting conditions. Contract checker;http://webaim.orq/resources/contrastchecker Using semantics to format your HTML pages < > When web page codes are clearly described in easy-to-understand terms, it enables broader sharing across all browsers and apps. This `friendlier' language not only helps all the users, but developers who are striving to make content more universal on more devices. 88 Text alternatives for non-text content 88 Written replacements for images, audio and video should provide all the same descriptors that the non-text content conveys. Besides helping with searching, clear, concise word choice can make vivid non-text content for the disabled. Helpful article;http://webaim.org/techniques/alttext Quarterly Compliance Audit Report 7 Ability to navigate with the keyboard Not everyone can use a mouse. Blind people with many with motor disabilities have to use a keyboard to make their way around a website. Users need to be able to interact fully with your website by navigating using the tab, arrows and return keys only.A"skip navigation" option is also required. Consider using WAI-ARIA for improved accessibility, and properly highlight the links as you use the tab key to make sections. Helpful article: www.nngroup.com/articles/keyboard-accessibility Helpful article: http://webaim.orq/techniques/skipnav qEasy to navigate and find information Finding relevant content via search and easy navigation is a universal need.Alt text, heading structure, page titles, descriptive link text (no 'click here' please) are just some ways to help everyone find what they're searching for. You must also provide multiple ways to navigate such as a search and a site map. Helpful article:http://webaim.ora/techniques/sitetools/ Imo Imo Properly formatting tables moo Tables are hard for screen readers to decipher. Users need to be able to navigate through a table one cell at a time. In addition to the table itself needing a caption, row and column headers need to be labeled and data correctly associated with the right header. Helpful article: http://webaim.org/techniques/tables/data Quarterly Compliance Audit Report 8 OMaking PDFs accessible PDF files must be tagged properly to be accessible, and unfortunately many are not. Images and other non-text elements within that PDF also need to be ADA-compliant. Creating anew is one thing; converting old PDFs - called PDF remediation -takes time. Helpful articles: http://webaim.org/techniques/acrobat/acrobat O Making videos accessible Simply adding a transcript isn't enough.Videos require closed captioning and detailed descriptions (e.g., who's on-screen, where they are,what they're doing, even facial expressions) to be fully accessible and ADA compliant. Helpful article: http://webaim.org/techniques/captions 1 Il Making forms accessible Forms are common tools for gathering info and interacting. From logging in to registration, they can be challenging if not designed to be web-accessible. How it's laid out, use of labels, size of clickable areas and other aspects need to be considered. Helpful article: http://webaim.org/techniques/forms 88 Alternate versions 88 Attempts to be fully accessible sometimes fall short, and in those cases, alternate versions of key pages must be created.That is, it is sometimes not feasible (legally, technically) to modify some content.These are the `exceptions, but still must be accommodated. Quarterly Compliance Audit Report 9 A? Feedback for users To be fully interactive,your site needs to be able to provide an easy way for users to submit feedback on any website issues. Clarity is key for both any confirmation or error feedback that occurs while engaging the page. ' Other related requirements O� No flashing Blinking and flashing are not only bothersome, but can be disorienting and even dangerous for many users. Seizures can even be triggered by flashing, so avoid using any flashing or flickering content. Timers Timed connections can create difficulties for the disabled. They may not even know a timer is in effect, it may create stress. In some cases (e.g., purchasing items), a timer is required, but for most school content, avoid using them. Fly-out menus Menus that fly out or down when an item is clicked are helpful to dig deeper into the site's content, but they need to be available via keyboard navigation, and not immediately snap back when those using a mouse move from the clickable area. No pop-ups Pop-up windows present a range of obstacles for many disabled users, so it's best to avoid using them altogether. If you must, be sure to alert the user that a pop-up is about to be launched. Quarterly Compliance Audit Report 10 Web Accessibility Glossary Assistive technology Hardware and software for disabled people that enable them to perform tasks they otherwise would not be able to perform (e..g., a screen reader) WCAG 2.0 Evolving web design guidelines established by the W3C that specify how to accommodate web access for the disabled 504 Section of the Rehabilitation Act of 1973 that protects civil liberties and guarantees certain rights of disabled people 508 An amendment to the Rehabilitation Act that eliminates barriers in information technology for the disabled ADA American with Disabilities Act (1990) Screen reader Software technology that transforms the on-screen text into an audible voice. Includes tools for navigating/accessing web pages. Website accessibility Making your website fully accessible for people of all abilities W3C World Wide Web Consortium -the international body that develops standards for using the web Quarterly Compliance Audit Report 11 Quarry CDD Action Items List Updated 10/7/24 BOARD ACTION ITEMS DATE RESPONSIBLE DUE DATE LAST RECEIVED PARTY CONTACT 1 Send letter to Quality Enterprises after receiving documentation from CPH regarding 5/13/2024 Attorney 9/9/2024 9/9/2024 blocked structures. 2 Work on the easement request for property access 10/9/2023 Attorney TBD 3 Develop final closure letter for Glase Golf Phase I&Phase II projects 9/9/2024 Attorney 10/14/2024 9/9/2024 4 Have FY2025 Insurance renewal signed and invoices paid.Inquire about crime 9/9/2024 District Manager 10/14/2024 9/23/2024 coverage recommendations from Egis. 5 Send goals and objective draft memo to Mr.Haber for review and inclusion in the 7/15/2024 District Manager 10/14/2024 9/9/2024 9/9/24 agenda packet. 9 6 Send executed littoral planting propsoal back to CES and Recording.Have littorals planted when deemed appropriate by CES. 7/15/2024 District Manager TBD 7/17/2024 7 Work with outside counsel on possible FEMA extension for further District 10/9/2023 District Manager TBD 10/3/2024 reimbursement 9 8 Obtain proposals for gate install for the north east corner of the preserve fence and 5/13/2024 District Manager Dry Season 7/8/2024 any necessary repairs. 9 9/18/2023 District Manager 4/8/2024 Update variance application form 10 Update Board every two weeks on action items. 3/11/2024 District Manager 8/26/2024 8/28/2024 11 Investigate structures before and after work is completed,provide a list of locations 10/9/2023 Engineer TBD 7/8/2024 for the QCA where work is going to be performed,and list work completed by MRI from Estimate 4324 on the District's maps for future reference 12 Have the Quality Enterprises,USA Phase II&Phase Ill Warranty Inspection repairs 2022 Engineer 7/15/2024 7/8/2024 completed 13 Complete Phases 1-3 of Work Authorization#6 Shoreline Restoration Design 2024 3/11/2024 Engineer TBD 8/2/2024 14 Schedule a Finance Staff Representative to be present at the 2/10/25 meeting and 5/13/2024 Finance 2/10/2025 7/17/2024 at the 8/11/25 meeting. 15 Ensure yearly audit is submitted by 6/30 10/1/2023 Finance 6/30/2024 8/24/2024 16 11/13/2023 Recording 12/11/2023 8/19/2024 Send out bank rate sheet to the Board on a weekly basis 17 Confirm meeting location availibility with QCA,have FY2025 meetings advertised, 7/15/2024 Recording 10/1/2024 8/28/2024 and post on the website as required. 18 Include Additional Insured Discussion on the 10/14/24 agenda 9/9/2024 Recording 10/14/2024 19 Appoint Supervisors to seats 3&5 as no one qualified for these seats. 7/15/2024 Recording 11/11/2024 20 Complete Ethics Training Requirement 1/1/2024 Supervisors 12/31/2024 LAKE BANK RESTORATION ACTION ITEMS 1 Follow up with Glase Golf on Pay Apps including NAVD overages on Phase I& 10/9/2023 Engineer 3/11/2024 7/15/2024 Phase II projects,and inquire aobut restocking fees for items not used 2 Follow up with Glase Golf on floating pipe issues 2/12/2024 Engineer 3/11/2024 6/18/2024 3 Secure and reattach Lake 57 section of pipe as reported by Mr.Patrick on 3/30/24 3/30/2024 Glase Golf TBA 3/30/2024 QCA I HOME OWNER REQUESTS 1 Have pool overflow extension removed from 9171 Shale Court 7/15/2024 QCA 8/12/2024 10/7/2024 From:Christina Wood <CWOOD@FC-11 PVISORS.CQM> Sent: Monday,September 23,2024 3:29 PM To: Faircloth,Justin <justin.fairClot_h.@inframark.com> Cc: Kristina Rudez<<:rudez@egisadvisors.co > Subject: RE: QCDD-RE: Proposals for Quarry and Bonita Landing Community Development Districts Hello Justin, I have spoken to underwriting and they would be able to add$100,000 in Crime coverage for$500 annual premium. Just one example of how Crime can help a District. We have a District that had a check get intercepted in the mail and cashed fraudulently. If the District had Crime coverage this would be would have been covered under Crime. Let me know if you would like me to have the Crime endorsed on to the policy at renewal October 1, 2024. Please let me know if you have any questions. Warm Regards, Christina Wood Account Manager Egis Insurance&Risk Advisors 250 International Parkway,Suite 260 Lake Mary, Florida 32746 Office: (407)849-3054 Fax: (407)732-7321 Email: CWoodftegisadvisors.com . � FLORIDA I INSURANCE ‘111 ...insurance Rrsk Advisors ALLIANCE Copeland Southern Enterprises,lnc. DATE: 9/24/2024 1668 Many Road North Fort Myers, F1,33903 OWNER INFORMATION: PROFESSIONAL SERVICES AGREEMENT BETWEEN COPELAND SOUTHERN ENTERPRISES,INC.AND TELEPHONE NO.: (239)245-7118/306 Fax No: (239)245-7120 Quarry CDD C/O Inframark E-MAIL:Justin.Fairvloth@inframark.corn OWNER INFORMATION: PROJECT MANAGER:Scott Copeland OWNER'S ADDRESS: 5911 Country Lakes Drive,Fort Myers,FL 33905 co ndsei c FEEEE AND Tm YYPP : E: BILL TO THE ATTENTION OF:Justin Faircloth,District Manager Time&Materials based upon the Rate Schedule in PROJECT NAME: North 6'Chain Link Fence Repairs effect at the time service is rendered. Estimated Fees: S WORK DESCRIPTION: Crews will Re-attached 6' Tall Black Chain Link fence back to the standing Post with heavy black fence ties for 750 feet or the entire fence line of Not-To-Exceed Fixed Fee based upon the Rate 4,750 feet for all of the North Fence line. Schedule in effect at the time service is rendered: REMARKS: 1)All Residents&Guest will need to be notified by the board,of the repair done to the North Fence Line and to stay clear of the repair areas and equipment during the project 750 R.repair of NE Fence: $ 1.500.00 4720 ft.repair of N Fence: S 41.175.00 Dear Justin, In Pursuant to your request,Copeland Southern Enterprises, Inc. is pleased to submit the following proposal for the repair of 750 feet partial fence repair or the entire 4750 North of the North Fence Line Repair of down Chain Link fence,for the above-referenced project: SCOPE OF SERVICES(Limited to the following): 1. Crews will set up MOT around work areas to insure the safety of the residents and guests during the project. 2. Crews will walk and re-tie up Chain Link Fence along the NE 750 feet damaged Black fence with 5 new black straps per post. 3. Crews will walk and re-tie up Chain Link Fence along the North Boundary Line for 4720 feet on the downed Black Chain Link fence with new black straps with 5 ties per post. 4. Work is estimated to take 1 day for the NE 750 feet and 6 days for the 4720 feet of Chain Link fence repairs to complete. Note:Any additional work and services requested,and is not found in this Proposal can be done,but will require additional cost to be paid in full with proposal fee upon the completion of the job. We at Copeland Southern Enterprises hope this meets your approval and satisfies your requirements.If so please sign the contract proposal below and return a copy to our office by Fax or Email.Should you have any questions or need any additional information,Please do not hesitate to call Scott Copeland at 239-995-3684 or Mobile#239-707-6806.Fax 239-995-0058 OWNER AUTHORIZATION: 1 warrant and represent that I am authorized to enter into this contract for professional services and I hereby authorize the performance of the above services and agree to pay the charges upon the completion of the Job resulting there from as identified in the"FEE TYPE"section above. I have read,understand and agree to these Standard Business Terms. Authorised Signature: Date: /C9�f`7'/2 U 1 Typed Name&Title: ,P44� ,3 � / ( _4/4/it ?fe1 ..1 DATE: 9/24/2024 Copeland Southern Enterprises,Inc. 1668 Many Road North Fort Myers,Fl, 33903 OWNER INFORMATION: PROFESSIONAL SERVICES AGREEMENT BETWEEN COPELAND SOUTHERN ENTERPRISES,INC.AND TELEPHONE NO.: (239)245-7118/306 Fax No: (239)245-7120 Quarry CDD C/O Inframark E-MAIL:Justin.FairclothQinframark.com OWNER INFORMATION: PROJECT MANAGER:Scott Copeland copelandsei@aol.com OWNER'S ADDRESS: 5911 Country Lakes Drive,Fort Myers,FL 33905 FEE AND TYPE: BILL TO THE ATTENTION OF:Justin Faircloth,District Manager Time&Materials based upon the Rate Schedule in effect at the time service is rendered. Estimated Fees: PROJECT NAME:North 6'Chain Link Fence Repairs $ WORK DESCRIPTION: Crews will Re-attached 6' Tall Black Chain Link fence back Not-To-Exceed Fixed Fee based upon the Rate to the standing Post with heavy black fence ties for 750 feet or the entire fence line of Schedule in effect at the time service is rendered: 4,750 feet for all of the North Fence line. $ REMARKS: 1)All Residents&Guest will need to be notified by the board,of the repair done to the North Fence Line and to stay clear of the repair areas and equipment during the project Q 750 ft.repair of NE Fence: $ 1,500.00 4720 ft.repair of N Fence: $ 4,175.00 Dear Justin, In Pursuant to your request, Copeland Southern Enterprises,Inc. is pleased to submit the following proposal for the repair of 750 feet partial fence repair or the entire 4750 North of the North Fence Line Repair of down Chain Link fence,for the above-referenced project: SCOPE OF SERVICES(Limited to the following): 1. Crews will set up MOT around work areas to insure the safety of the residents and guests during the project. 2. Crews will walk and re-tie up Chain Link Fence along the NE 750 feet damaged Black fence with 5 new black straps per post. 3. Crews will walk and re-tie up Chain Link Fence along the North Boundary Line for 4720 feet on the downed Black Chain Link fence with new black straps with 5 ties per post. 4. Work is estimated to take 1 day for the NE 750 feet and 6 days for the 4720 feet of Chain Link fence repairs to complete. Note:Any additional work and services requested,and is not found in this Proposal can be done,but will require additional cost to be paid in full with proposal fee upon the completion of the job. We at Copeland Southern Enterprises hope this meets your approval and satisfies your requirements.If so please sign the contract proposal below and return a copy to our office by Fax or Email.Should you have any questions or need any additional information,Please do not hesitate to call Scott Copeland at 239-995-3684 or Mobile#239-707-6806.Fax 239-995-0058 OWNER AUTHORIZATION: I warrant and represent that I am authorized to enter into this contract for professional services and I hereby authorize the performance of the above services and agree to pay the charges upon the completion of the Job resulting there from as identified in the"FEE TYPE"section above. I have read,understand and agree to these Standard Business Terms. Authorized Signature: Date: Typed Name&Title: 1 Exhibit: Site Location of 750 foot repair and the 4720 foot repair areas ... • -or, 1St ., • ,••..., . -a......... A. .s ...111•1107iall .........— . •••••••• • < -.1, ' --.- '4 .77-, - -;'"---7:-...,":--A. - - r .' 750 feet 7„ ,-...n^4-1,, a r • 11 ,,., _ • .40 t- N • ' ft, ,..,' , • ....„....., \,.. . • . al • 1 — • . , At ; , i• 10 io 'l 3 , . i , _ . r . ... , , • ,i %; ...4......., , ... ... . r' . r g I $ - --. • , s I . i 2