Towne Park
Community Development District Agenda
November 1, 2022

Agenda

Towne Park
Community Development District

219 East Livingston Street, Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526

October 24, 2022

Board of Supervisors Towne Park
Community Development District

Dear Board Members:

The regular meeting of the Board of Supervisors of Towne Park Community Development District will be held Tuesday, November 1, 2022, at 3:00 PM at the Towne Park Amenity Center #1, 3883 White Ibis Road, Lakeland, FL 33811.

Those members of the public wishing to attend the meeting can do so using the information below:

Zoom Video Link: https://us06web.zoom.us/j/88595966026
Zoom Call-In Information: 1-646-876-9923
Meeting ID: 885 9596 6026

Following is the advance agenda for the meeting:

Board of Supervisors Meeting

Roll Call
Public Comment Period (Public comments can be submitted via email to
the District Manager at tadams@gmscfl.com prior to the beginning of the meeting)
New Business
Approval of Fiscal Year 2022 Audit Engagement Letter
Approval of Minutes from the October 4, 2022, Board of Supervisors Meeting
Staff Reports
Attorney
Discussion of District Procedures Relating to CDD Business
Engineer
Field Manager’s Report
District Manager’s Report
Review of Insurance Property Schedule
Approval of Check Register

Balance Sheet & Income Statement
Other Business
Supervisors Requests and Audience Comments
Public Comments
Adjournment

Section III

Section A

October 10, 2022 Board of Supervisors
Towne Park Community Development District
219 East Livingston Street Orlando, FL 32801

934 North Magnolia Avenue, Suite 100
Orlando, Florida 32803
407-843-5406
www.mcdirmitdavis.com

The following represents our understanding of the services we will provide Towne Park Community Development District.

You have requested that we audit the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of Towne Park Community Development District, as of September 30, 2022, and for the year then ended and the related notes to the financial statements, which collectively comprise Towne Park Community Development District’s basic financial statements as listed in the table of contents. We are pleased to confirm our acceptance and our understanding of this audit engagement by means of this letter.

The objectives of our audit are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with auditing standards generally accepted in the United States of America (GAAS) and in accordance with Government Auditing Standards, will always detect a material misstatement when it exists. Misstatements, including omissions, can arise from fraud or error and are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

Accounting principles generally accepted in the United States of America, (U.S. GAAP), as promulgated by the Governmental Accounting Standards Board (GASB) require that certain required supplementary information (RSI), such as management’s discussion and analysis (MD&A), be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by GASB, 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 required supplementary information (RSI) in accordance with auditing standards generally accepted in the United States of America, (U.S. GAAS). These limited procedures will consist primarily of inquiries of management regarding their methods of measurement and presentation, and comparing the information for consistency with management’s responses to our inquiries. We will not express an opinion or provide any form of assurance on the RSI. The following RSI is required by U.S. GAAP. This RSI will be subjected to certain limited procedures but will not be audited:

Management’s Discussion and Analysis

Auditor Responsibilities
We will conduct our audit in accordance with U.S. GAAS and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and Chapter 10.550, Rules of the Auditor General. As part of an audit in accordance with GAAS, Government Auditing Standards, and Chapter 10.550, Rules of the Auditor General, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than from one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. However, we will communicate to you in writing concerning any significant deficiencies or material weaknesses in internal control relevant to the audit of the financial statements that we have identified during the audit.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements, including disclosures and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

the trusted partner

Because of the inherent limitations of an audit, together with the inherent limitations of internal control, an unavoidable risk that some material misstatements may not be detected exists, even though the audit is properly planned and performed in accordance with U.S. GAAS and Government Auditing Standards.

Our responsibility as auditors is limited to the period covered by our audit and does not extend to any other periods.

Compliance with Laws and Regulations
As previously discussed, as part of obtaining reasonable assurance about whether the basic financial statements are free of material misstatement, we will perform tests of Towne Park Community Development District’s compliance with the provisions of applicable laws, regulations, contracts, and agreements. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion.

Management Responsibilities
Our audit will be conducted on the basis that management acknowledge and understand that they have responsibility:
For the preparation and fair presentation of the basic financial statements in accordance with accounting principles generally accepted in the United States of America;
For the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to error, fraudulent financial reporting, misappropriation of assets, or violations of laws, governmental regulations, grant agreements, or contractual agreements; and
To provide us with:
Access to all information of which management is aware that is relevant to the preparation and fair presentation of the basic financial statements such as records, documentation, and other matters;
Additional information that we may request from management for the purpose of the audit; and
Unrestricted access to persons within the entity from whom we determine it necessary to obtain audit evidence.
For including the auditor’s report in any document containing financial statements that indicates that such financial statements have been audited by us;
For identifying and ensuring that the entity complies with the laws and regulations applicable to its activities;
For adjusting the financial statements to correct material misstatements and confirming to us in the management representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the current year period under audit are immaterial, both individually and in the aggregate, to the financial statements as a whole; and
For acceptance of nonattest services, including identifying the proper party to oversee nonattest work;
For maintaining adequate records, selecting and applying accounting principles, and safeguarding assets;
For informing us of any known or suspected fraud affecting the entity involving management, employees with significant role in internal control and others where fraud could have a material effect on the financials; and
For the accuracy and completeness of all information provided.

With regard to the supplementary information referred to above, you acknowledge and understand your responsibility: (a) for the preparation of the supplementary information in accordance with the applicable criteria; (b) to provide us with the appropriate written representations regarding supplementary information; (c) to include our report on the supplementary information in any document that contains the supplementary information and that indicates that we have reported on such supplementary information; and (d) to present the supplementary information with the audited financial statements, or if the supplementary information will not be presented with the audited financial statements, to make the audited financial statements readily available to the intended users of the supplementary information no later than the date of issuance by you of the supplementary information and our report thereon.

As part of the audit, we will assist with the preparation of your financial statements and related notes. You will be required to acknowledge in the written representation letter our assistance with preparation of the financial statements and that you have accepted responsibility for them.

Nonattest Services
With respect to any nonattest services we perform, such as drafting the financial statements, we will not assume management responsibilities on behalf of the District. However, we will provide advice and recommendations to assist management of the District in performing its responsibilities.

The District’s management is responsible for (a) making all management decisions and performing all management functions; (b) assigning a competent individual to oversee the services; (c) evaluating the adequacy of the services performed; (d) evaluating and accepting responsibility for the results of the services performed; and (e) establishing and maintaining internal controls, including monitoring ongoing activities.

Our responsibilities and limitations of the engagement are as follows:
We will perform the services in accordance with applicable professional standards, including Government Auditing Standards
The engagement is limited to the drafting of financial statements as previously outlined. Our firm, in its sole professional judgment, reserves the right to refuse to do any procedure or take any action that could be construed as making management decisions or assuming management responsibilities, including determining account codings and approving journal entries.

Government Auditing Standards require that we document an assessment of the skills, knowledge, and experience of management, should we participate in any form of the preparation of the basic financial statements and related schedules or disclosures as these actions are deemed a non-audit service.

Reporting
We will issue a written report upon completion of our audit of Towne Park Community Development District’s basic financial statements. Our report will be addressed to the governing body of Towne Park Community Development District. Circumstances may arise in which our report may differ from its expected form and content based on the results of our audit. Depending on the nature of these circumstances, it may be necessary for us to modify our opinions, add an emphasis-of-matter or other-matter paragraph(s), or withdraw from the engagement. If our opinions on the basic financial statements are 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 opinions, we may decline to express opinions or to issue a report as a result of this engagement.

In accordance with the requirements of Government Auditing Standards, we will also issue a written report describing the scope of our testing over internal control over financial reporting and over compliance with laws, regulations, and provisions of grants and contracts, including the results of that testing. However, providing an opinion on internal control and compliance will not be an objective of the audit and, therefore, no such opinion will be expressed.

We will also issue a written report on the District’s compliance with the requirements of Section 218.415, Florida Statutes upon completion of our audit.

Other
We understand that your employees will prepare all confirmations we request and will locate any documents or invoices selected by us for testing.

Regarding the electronic dissemination of audited financial statements, including financial statements published electronically on your internet 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.

Professional standards prohibit us from being the sole host and/or the sole storage for your financial and non-financial data. As such, it is your responsibility to maintain your original data and records and we cannot be responsible to maintain such original information. By signing this engagement letter, you affirm that you have all the data and records required to make your books and records complete.

Provisions of Engagement Administration, Timing and Fees
During the course of the engagement, we may communicate with you or your personnel via fax or e-mail, and you should be aware that communication in those mediums contains a risk of misdirected or intercepted communications.

We expect to begin our audit in January 2023 and the audit reports and all corresponding reports will be issued no later than June 1, 2023.

Tamara Campbell is the engagement partner for the audit services specified in this letter. Her responsibilities include supervising McDirmit Davis, LLC’s services performed as part of this engagement and signing or authorizing another qualified firm representative to sign the audit report.

Our fee for these services described in this letter will be $4,000 for the year ended September 30, 2022 ($4,100 for September 30, 2023 and $4,100 for September 30, 2024), inclusive of all costs and out-of-pocket expenses, unless the scope of the engagement is changed; the assistance that Towne Park Community Development District has agreed to furnish is not provided, or unexpected conditions are encountered, in which case we will discuss the situation with you before proceeding.

Our invoices for fees shall be rendered upon completion of the work, shall provide sufficient detail to demonstrate that fees charged are solely for the specified services as actually rendered and shall demonstrate compliance with the terms of this agreement.

This Agreement provides for the agreement period of one (1) year, unless terminated earlier in accordance with this Agreement. This agreement may be renewed for three additional years subject to the mutual agreement by both parties to the terms and fees for such renewal. The District agrees that Auditor may terminate this Agreement with or without cause by providing sixty (60) days’ written notice of termination to the District; provided, however, that the District shall be provided a reasonable opportunity to cure any failure under this Agreement. Auditor agrees that the District may terminate this Agreement immediately with cause. Auditor further agrees that the District may terminate this Agreement by providing thirty (30) days’ written notice of termination to Auditor. Upon any termination of this Agreement, Auditor shall be entitled to payment for all work and/or services rendered up until the effective termination date, subject to whatever claims or off-sets the District may have against Auditor.

Whenever possible, we will attempt to use Towne Park Community Development District’s personnel to assist in the preparation of schedules and analyses of accounts. This effort could substantially reduce our time requirements and facilitate the timely conclusion of the audit. Further, we will be available during the year to consult with you on financial management and accounting matters of a routine nature.

During the course of the audit we may observe opportunities for economy in, or improved controls over, your operations. We will bring such matters to the attention of the appropriate level of management, either orally or in writing.

You agree to inform us of facts that may affect the basic financial statements of which you may become aware during the period from the date of the auditor’s report to the date the financial statements are issued.

We agree to retain our audit documentation or work papers for a period of at least five years from the date of our report.

This audit engagement letter with any addendum, if any, constitute the complete and exclusive statement of the agreement between the parties.

Public Records
Auditor understands and agrees that all documents of any kind provided to the District in connection with this Agreement may be public records, and. Accordingly, Auditor agrees to comply with all applicable provisions of Florida law in handling such records, including but not limited to Section 119.0701, Florida Statutes. Auditor acknowledges that the designated public records custodian for the District is Jill Burns (“Public Records Custodian”). Among other requirements and to the extent applicable by law, Auditor shall 1) Keep and maintain public records required by the District to perform the service; 2) upon request by the Public Records Custodian, provide the District with the requested public records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes; 3) ensure that public records which are exempt or confidential, and exempt from public records disclosure requirements, are not disclosed except as authorized by law for the duration of the contract term and following the contract term if Auditor does not transfer the records to the Public Records Custodian of the District; and 4) upon completion of the contract, transfer to the District, at no cost, all public records in Auditor’s possession or, alternatively, keep, maintain and meet all applicable requirements for retaining public records pursuant to Florida laws. When such public records are transferred by Auditor, Auditor shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. All records stored electronically must be provided to the District, in a format that is compatible with Microsoft Word of Adobe PDF formats.

IF THE AUDITOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE AUDITOR’S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, CONTACT THE PUBLIC RECORDS CUSTODIAN AT 407-841-5524, JBURNS@GMSCFL.COM, OR AT 219 EAST LIVINGSTON ST., ORLANDO, FL 32801.

At the conclusion of our audit engagement, we will communicate to the Board of Supervisors the following significant findings from the audit:

Our view about the qualitative aspects of the entity’s significant accounting practices;
Significant difficulties, if any, encountered during the audit;
Uncorrected misstatements, other than those we believe are trivial, if any;
Disagreements with management, if any;
Other findings or issues, if any, arising from the audit that are, in our professional judgment, significant and relevant to those charged with governance regarding their oversight of the financial reporting process;
Material, corrected misstatements that were brought to the attention of management as a result of our audit procedures;
Representations we requested from management;
Management’s consultations with other accountants, if any; and
Significant issues, if any, arising from the audit that were discussed, or the subject of correspondence, with management.

The audit documentation for this engagement is the property of McDirmit Davis, LLC and constitutes confidential information. However, we may be requested to make certain audit documentation available to a federal or state 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, pursuant to authority given to it by law or regulation, or to peer reviewers. If requested, access to such audit documentation will be provided under the supervision of McDirmit Davis, LLC’s 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 of information contained therein to others, including other governmental agencies.

In accordance with the requirements of Government Auditing Standards, we have attached a copy of our latest external peer review report of our firm for your consideration and files.

Please sign and return the attached copy of this letter to indicate your acknowledgment of, and agreement with, the arrangements for our audit of the financial statements including our respective responsibilities.

We appreciate the opportunity to be your financial statement auditors and look forward to working with you and your staff. Respectfully,

McDirmit Davis, LLC Orlando, FL
*************************************************************** RESPONSE:

This letter correctly sets forth our understanding. Towne Park Community Development District
Acknowledged and agreed on behalf of Towne Park Community Development District by:

Title:	

(@
PRIDA, GUIDA & PEREZ, P.A.
CERTIAED PUBLIC ACCOUNTANTS
1106 N, FRANKLIN STREET TAMPA, FLORIDA 33602
TELEPHONE: (813) 226-6091
FAX: (813) 229-7754

Report on the Firm's System of Quality Control

August 21, 2020

To the Owners of McDinn it Davis, LLC 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 McDinnit Davis, LLC (the finn), in effect for the year ended June 30, 2020. Our peer review was conducted in accordance with the Standards for Perfonning 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 perfonned in a System Review as described in the Standards may be found at www.aicpa.org/prsummar:y. The summary also includes an explanation of how engagements identified as not perfonned or reported in confonnity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating.

Firm's Responsibility

The finn is responsible for designing a system of quality control and complying with it to provide the finn with reasonable assurance ofperfonning and reporting in conformity with applicable professional standards in all material respects. The finn is also responsible for evaluating actions to promptly remediate engagements deemed as not perfonned or reported in confonnity 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 finn's compliance therewith based on our review.

Required Selections and Considerations

Engagements selected for review included engagements perfonned under Government Auditing Standards, a compliance audit under the Single Audit Act, and an audit of an employee benefit plan.

As a part of our peer review, we considered reviews by regulatory entities as communicated by the finn, if applicable, in detennining the nature and extent of our procedures.

Opinion

In our opinion, the system of quality control for the accounting and auditing practice of McDinnit Davis, LLC in effect for the year ended June 30, 2020 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. Finns can receive a rating of pass, pass with dejiciency(ies), or fail. McDirmit Davis, LLC has received a peer review rating of pass.

Prida Guida & Perez, P.A.
MEMBER AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS MEMBER FLORIDA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS

Minutes

MINUTES OF MEETING TOWNE PARK
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Towne Park Community Development District was held Tuesday, October 4, 2022 at 1:00 p.m. at Towne Parke Amenity Center, 3883 White Ibis Rd., Lakeland, Florida and by Zoom.

Present and constituting a quorum:

Greg Jones	Chairman
Jennifer Tidwell	Vice Chairman
Brad Fritz	Assistant Secretary
Zabrina Sides	Assistant Secretary Also present were:
Tricia Adams	District Manager, GMS
Meredith Hammock	District Counsel, KE Law Group
Alan Rayl by Zoom	District Engineer
Clayton Smith	Field Services Manager, GMS Residents

FIRST ORDER OF BUSINESS	Roll Call
Ms. Adams called the meeting to order and called the roll. There were four Board members present constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Adams noted that this time was an opportunity for any members of the pubic to make a statement to the Board of Supervisors. She asked the audience if there was anyone who would like to make a statement to the Board of Supervisors. She noted that she didn’t see any members of the public indicating an interest and no public participants joined via Zoom. Ms. Adams closed the public comment period.

THIRD ORDER OF BUSNESS	New Business
A. Discussion of Renewal of Security Services Agreement – Securitas Security
Ms. Adams stated that at last month’s meeting they had the Security Services Agreement on the agenda and during the meeting there were some other agenda items that ran long, so the Board deferred discussion of the Security Services Agreement to this meeting. She noted that one other item in tandem with this is that their Security Services Agreement, which the Board approved in March, had an expiration date of September 30, 2022. She explained that this was typical for these agreements to expire with the District’s fiscal year. She noted that today they would be seeking action from the Board to approve a 12-month extension that District counsel would prepare an agreement addendum to extend the term for 12 months with other provisions of the Security Agreement being the same. She stated that Board members had the ability to meet in a closed session to discuss security items related to specificity of security cameras, specificity of shifts, and other items that protected the security program of the District. She further explained that their session today was more in broad terms. She stated that the Board approved a hybrid style agreement where they have security services on site during peak pool use hours. She noted that they also had other times where security patrolled the facilities, both Amenity Center 1 and Amenity Center 2, to be on the lookout for any maintenance issues, vandalism issues, and any improper use of the facilities. She explained that they documented the condition of the facilities and would send out a photograph to the field services manager and District manager. She stated that currently the annual amount for the total security services was $28,887. She explained that during the budget adoption, the Board approved a budget of about $34,000 for security services so that if there was a holiday or a certain time of the week, such as spring break or the Fourth of July where they want to provide for additional security services, they would have that flexibility to do so. She stated that she did want to defer to the Chairman because he was the one who requested this as a general discussion item.
Mr. Jones stated that Ms. Adams covered the broad scope. He added that as the community grew, they wanted to make sure that they keep weekends covered. He stated that there had been discussion of the seven-day week and that it was a little out of budget reach right now, but they want to keep on with their current program and the contract. Ms. Adams stated that they were going to ask for Board action and that they had recently worked with their security service provider in order to target the time that they do patrols for times of day to best deter unattended juveniles. Mr. Jones stated that weekend coverage had been working fine. He asked if there was flexibility

in the upcoming months. Ms. Adams responded yes, the pool was permitted to be open from dawn to dusk and the security. Mr. Jones asked if they were required to have a security guard in February, for example, when it is 32 degrees on Saturday. Ms. Adams responded that there was a certain degree of flexibility, but the security service industry was a challenging industry for staffing and once they found a good security officer who was committed to the site and trained on the site, there would be some advantage to ensuring that there was a continuity with hours. She noted that they also had other amenity centers where there may be some opportunities within the current agreement to ensure that the amenities were staffed and would make good use of the security guard. Mr. Jones asked if it would be more flexible that they do it as needed with the field manager. Ms. Hammock stated that if that was something that the Board was interested in, if the Board decided to authorize the addendum, it would be something that they could include. Ms. Adams stated that the security service provider had been very accommodating with any request that they have had such as extra eyes on the amenities following the hurricane, so she would expect that same cooperation moving forward.

On MOTION by Mr. Jones, seconded by Ms. Tidwell, with all in favor, Renewing of the Security Services Agreement for a 12-Month Period Subject to District Counsel Preparing the Agreement Addendum, was approved.

FOURTH ORDER OF BUSINESS	Approval of Minutes of the September 13,
2022 Board of Supervisors Meeting
Ms. Adams presented the minutes of the September 13, 2022 Board of Supervisors meeting and asked for a motion to approve minutes.

On MOTION by Mr. Fritz, seconded by Mr. Jones, with all in favor, the Minutes of the September 13, 2022 Board of Supervisors Meeting, were approved.

FIFTH ORDER OF BUSINESS	Staff Reports
A. Attorney
Ms. Hammock stated that they had been specifically asked to bring back an update on the status of the bridge and the road turn over. She noted that she did stand ready with the contract

with respect to any roadway defects. She explained that the city of Lakeland was not going to accept the roadways or bridges without that being addressed.
*Alan Rayl joined the meeting via Zoom at this time.
Ms. Adams updated Mr. Rayl stating that Ms. Hammock was just bringing the Board up to speed regarding the warranty repairs for the road work and property conveyance to City of Lakeland. Mr. Rayl stated that they had reviewed the information that was provided regarding the contractors bid for repair work. He stated that Faulkner’s report and findings that they encountered when they did some analysis of the areas that were failing. He also noted that the minutes from the one-year warranty walk through reviewed those deficiencies. He stated that the Pavement Repair Proposal, the quantities and methods, were appropriate. He noted that there were some things that were mentioned in Faulkner’s report about how some trapped surface water was playing a part in causing these failures where when they have a very wet summer and some of the adjacent grass areas to some of the pavement areas where failures were occurring were areas where surface waters were trapped and not allowed to freely drain away. He further explained that the water stays in between the layer between the base and the asphalt, which added to the circumstances that were creating the asphalt failures that they were seeing on the surface and the base rutting that they were seeing come through on the surface where the asphalt was not going to be the problem, but when the base fails beneath it, then the asphalt was going to go away as well. He stated that there may be some additional efforts that may need to be taken in some of the adjacent green space where they look at some grading there and if they are trapping water in certain areas and it is not able to drain away. He noted that they may be fixing the asphalt or the pavement section today, but not curing the source of the problem, but treating the symptom of it. He suggested that they check into that a little further, but he didn’t object to what was being proposed to make the physical pavement repairs and the locations identified. Mr. Jones stated that he understood that part, but asked in the broad scope, would the warranty cover the cost of those repairs, would it be put on the CDD, or back to the engineer of record. Mr. Rayl responded that if they had areas that were trapping water, they would have to specifically look at those and see if there were some grading that could have been done differently to make the area drain a little more freely or if it was designed appropriately, was it constructed appropriately in that area and the engineer record of grading schemes

followed where water shouldn’t have been trapped or were they not followed where water shouldn’t have been trapped, but instead was being trapped. He noted that he didn’t see anything in error or inappropriate with any of the roadway design. He stated that it all seemed to be per industry standard. He stated that he saw in the test reports that Faulkner did and the cores that they performed all showed the adequate thicknesses were put down for asphalt and base, so there wasn’t anything where they had a deficient asphalt thickness, everything met the standard specification for pavement design that the engineer record prescribed. Mr. Jones asked if the record showed when they place the asphalt, was there any compaction that they did and recorded. Mr. Rayl responded that there was testing that was done during construction where they would get mix designs on the asphalt, temperatures on the asphalt on the truck, and densities taken on the subgrade and the pavement base as well. He noted that it was the engineer of record’s responsibility to review those and if there was substandard density or compaction on the base material, then it would be their responsibility to coordinate with the contractor and the geotechnical lab to identify those areas and make sure that they were brought up to meet the standard before they could continue with finishing the paving. He stated that he hadn’t seen any of the reports or results during construction testing, but he would expect that standard would have been met. Mr. Jones stated that if the cores coming out in the subbase report from Faulkner was saying that those standards were met, then it probably did, but it was just one thing to fall back on. He explained that he didn’t know what the result would be because it keeps leaning towards the owner now and with Lakeland not being able to take responsibility or ownership of the roads, it was falling back on the CDD at this point. He asked if that was what Mr. Rayl was leaning towards. Mr. Rayl responded that he wouldn’t say that and that he had not made any opinion about who’s responsibility it was to write a check. Mr. Jones asked if there was a budget number that had been put out there yet and asked if it was the entire roads. Mr. Rayl responded that he was provided with a quote that was dated July 28th, Work Authorization #1 from QGS, and the typed total was a little north of $182,000 and had been edited in pen by QGS down to $166,824.42. He stated that there was no discussion of what prompted the revision. He noted that what they eliminated was Phases 5 and 6. He further explained that it was Medulla, Phase 1, Phase 2, Phase 5 and Phase 6 in the original quote that was $182,000, then they struck out Phases 5 and 6, which included road repairs and some sidewalk repairs,

and they got it down to the $166,824.42. Mr. Jones responded that he assumed that they struck out Phases 5 and 6 because that would be covered under warranty.
Mr. Jones asked Mr. Rayl if he would keep them up to date as to the progress of what was developing as to the cost and expense of this. Mr. Rayl responded that he intended to finalize looking through all these things and would look at some of the areas where they specifically identified other forces being at work that contributed to the pavement failures to see if it was constructed incorrectly or designed incorrectly. He further explained that would point them in the direction as to responsibility for those areas. Mr. Jones asked if there was a timeline or if they would have any answers by the next meeting time. Mr. Rayl responded yes.

B. Engineer
Mr. Rayl stated that he had nothing further to review.

C. Field Manager’s Report
Mr. Smith stated that at the last meeting they had approved a lot of things that were still in progress including landscape planning, parking lot sealing, bike racks, and bench installs throughout the community. He noted that they had a new pool vendor that started on the first. He noted that the previous vendor did not clean up after the storm. He stated that they took the initiative to prep for the storm when they saw it was coming in their direction by making sure everything was secure and locked up. He noted that in order to get reopened they had to make sure that the pools were cleaned out and the chemicals were at the correct level. He noted that there were fences down and were working with some options to get those repaired. He stated that they went through and helped clean up and was documenting it all. He noted that the biggest thing that they were facing was that they had some erosion on the main part of the pond that quickly eroded an area that was already partially eroded. He continued to discuss options for all the repairs. He noted that all the erosions were within the CDD areas. Mr. Jones stated that Mr. Smith and his crew did a wonderful job with getting everything cleaned up and that he knew that the residents appreciated it. The Board briefly discussed the playground repairs as well.
Mr. Jones asked Ms. Adams about insurance in a big event like this. Ms. Adams responded that they would work with the insurance company. She explained that they needed to look at cost for repairs versus how much that deductible would be. She noted that they would gather the information and present it to their insurance company. She stated that there were also opportunities

with FEMA for disaster recovery although it was an extremely labor-intensive process, and FEMA required that they go through their insurance first. She stated that typically stormwater ponds were not covered.

District Manager’s Report
Approval of the Check Register
Ms. Adams reviewed follow up items from last month. She stated that they did approve their updated policies and updated fees for renting the facility. She noted that those were implemented immediately. She also noted that anyone who previously applied for the amenity center at the previous rate were leaving it at that rate, but any new applications that they received were all at the new security deposit and new rental rate. She stated that the updated amenity policies had also been posted on the District website and conveyed to the security team. She explained that they had the amenity policies embedded into their security post orders. She stated that there was some question during the discussion of how to best regulate parking where the emergency access was and that was intended to be conveyed to the city of Lakeland. She further explained that it wouldn’t make any sense for them to implement any parking rules because it was going to be conveyed to the City and they would be the ones to enforce the City of Lakeland parking ordinances. She stated that no matter who owns the roads, it was the City of Lakeland who was responsible for traffic enforcement and enforcing any city ordinances.
Ms. Adams stated that on page 27 of the agenda packet was the checks from September 7, 2022 to September 26, 2022 and they were all out of their general fund. She stated that the total amount was $74,131.39 and the detailed check run summary was behind the check register. She stated that she would be happy to answer any questions and that this did require Board action.

On MOTION by Mr. Jones, seconded by Ms. Tidwell, with all in favor, the Check Register, was approved.

Balance Sheet and Income Statement
Ms. Adams stated that on page 32 of the agenda packet was their unaudited financial report through the end of August and did not require any Board action. She noted that on page 34 in the first column was the general fund balance and they kept an eye on the unassigned balance on the bottom, which was $361,123. She stated that they always wanted to make sure that they had enough for the end of the fiscal year and the first couple of months of the new fiscal year before the tax revenue started to come in. She stated that the next few pages showed their budget from fiscal year 2022, which just ended. She noted their prorated expenses compared to their actuals. She stated that this Board did a good job controlling expenses. She noted that their total prorated was almost $733,000 in their actual expenses, so $579,246. She also noted that any moneys that

were in the general fund stayed in the general fund. She stated that she would confirm with the accounting team that they were doing the scheduled transfer out to their capital reserve fund of
$68,000 for fiscal year 2022.

SIXTH ORDER OF BUSINESS	Other Business
There being none, the next item followed.

SEVENTH ORDER OF BUSINESS	Supervisor Requests – Consideration of
Events on District Property
Mr. Jones stated that he would like to bring up something from some of the residents throughout the community. He asked if it would be allowed for residents to use TP2 as their parking lot for a Halloween event, Trunk-or-Treat. Ms. Adams responded that it would be a policy matter for the Board. Ms. Hammock added that her typical recommendation was a Licensing Agreement with an entity such as the HOA or some other legal entity, not individual licenses, for that sort of event to protect the District. She noted that they needed to make sure that there was no food or alcohol being served, or if there was, they needed to make license accommodations. Ms. Adams asked if it was a non-profit organization. Mr. Jones responded that he assumed that it was. Ms. Adams stated that the organization could petition for the License Agreement and District Counsel could provide the form of the License Agreement. She noted that it was October 4th, so if they were looking to do something on October 31st or the weekend before, they would need to delegate authority to the Chairman in order to approve the final form of the License Agreement and to work with staff regarding any details. Mr. Jones stated that he would have them forward details and they would open that discussion. Ms. Adams stated that if the Board wanted to act on this matter, they were certainly able to do so, but because it was not published on the agenda on the website 7-days in advance, they were required to take public comment on this matter. She asked how the Board wanted to proceed. Mr. Jones stated that at this point, they would need to pass up for this event, but he would inform the residents what would need to happen for next year. He noted that this would go for any event that anyone wanted whether they bring a food truck, etc. Ms. Adams asked for any other Board member request or discussion item. Hearing none,

SEVENTH ORDER OF BUSINESS	Public Comments
There being none, the next item followed.

EIGHTH ORDER OF BUSINESS	Adjournment
Ms. Adams adjourned the meeting.

On MOTION by Mr. Jones, seconded by Ms. Tidwell, with all in favor, the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section V

Section C

1

Towne Park CDD
Field Management Report

November 1, 2022 Clayton Smith
Field Services Manager
GMS

Towne Park CDD Field Management Report | GMS 2022

Site Item

Hurricane Prep/and Repairs

2

The Amenities and site were prepped before the storm.
The site did suffer numerous damages from the storm.
A few shade structures were damaged, and a plethora of fencing.
Overall the damages have not interfered with operation and are in the process of being repaired.

Additionally, the storm exacerbated erosion on the large pond.
Quotes are being gathered for these repairs.
Field staff are meeting the insurance adjuster on site to further the insurance claim.
Many trees were blown over and required being straightened

Towne Park CDD Field Management Report | GMS 2022

Complete

Annual Installation

New annuals installed at the entrance.

3

Approved plant enhancements were completed.
All fill in plants were installed along medulla. Openings were filled in with the same plants.

Landscape Enhancements

Towne Park CDD Field Management Report | GMS 2022

In Progress

Parking Lot Sealing

Sealing of Amenity 1 Parking lot to be completed 10/15/22

Sod Installation

The approved sod installation is to be completed by 10/28/22 Irrigation will be adjusted to water in sod.

4

Towne Park CDD Field Management Report | GMS 2022

Community Benches
Several areas in the community viable for adding benches.
Benches to be installed at first available opportunity.
Storm has delayed this work.

In Progress

Bike racks on hand and will be installed at first available opportunity.
Finalizing locations. Understood this is a priority.

Towne Park CDD Field Management Report | GMS 2022

5

Bike Racks Amenity 1

6

Conclusion

For any questions or comments regarding the above information, please contact me by phone at 407-201-1514, or by email at csmith@gmscfl.com. Thank you.

Respectfully, Clayton Smith

Towne Park CDD Field Management Report | GMS 2022

October 21, 2022
*Revised

Towne Park CDD	Job Site: Towne Park CDD Greg Jones		Lakeland, FL
3020 S. Florida Ave, Suite 101
Lakeland, FL 33803

Thank you for the opportunity to offer you an estimate for your fencing needs located at the job site listed above. Please accept this letter as our Proposal / Contract for your review.

Total Estimate – Hurricane IAN Fence Repair Estimate	$23,946.00

Straighten and level 4,396’ of existing fence Reinstall 392’ of Lakeland Pickets Replace 17, New Line Posts Replace 5, New End Posts
Replace 63, New Traditional Post Caps

Job Note:
Pricing above is a not to exceed budgetary cost base on time and material. As labor and cost come in less, we will credit accordingly prior to invoicing.
If any additional material is used, we will invoice at a per pc cost with approval.

Price includes tax, materials and installation

Danielle Fence Mfg. Co., Inc. will provide a Certificate of Liability Insurance and Workers’ Compensation Certificate, and will maintain it fully in effect until completion of this contract.

Signature: 		Date: 	jenn

Section D

Section 1

Coverage Confirmation being provided for:

Towne Park Community Development District
c/o Governmental Management Services - Central Florida 219 E Livingston St Orlando, FL 32801

Term: October 1, 2022 to October 1, 2023

Policy Number: 100122250

PROPERTY COVERAGE

SCHEDULE OF COVERAGES AND LIMITS OF COVERAGE
COVERED PROPERTY	
Total Insured Values – Blanket Building and Contents – Per Schedule on file totalling	$2,343,308	
Inland Marine	
Scheduled Inland Marine	$5,000	
It is agreed to include automatically under this Insurance the interest of mortgagees and loss payees where applicable without advice.

	Valuation	Coinsurance	
Property	Replacement Cost	None	
Inland Marine	Actual Cash Value	None	

DEDUCTIBLES:	$2,500	Per Occurrence, All other Perils, Building & Contents and
Extensions of Coverage.	
	2 %	Total Insured Values per building, including content, inland marine, vehicle values, for “Named Storm” at each affected location throughout Florida subject to a
minimum of $10,000 per occurrence, per Named Insured.	
	Per Attached Schedule	Inland Marine, All other perils.	

Special Property Coverages	
Coverage	Deductibles	Limit	
Earth Movement	$2,500	Included	
Flood	$2,500 *	Included	
Boiler & Machinery		Included	
TRIA		Included	
*Except for Zones A & V see page 8 (Terms and Conditions) excess of NFIP, whether purchased or not

Page | 2

Unit #	Description
Address	Year Built	Eff. Date	Building Value	Total Insured Value	
		Const Type	Term Date	Contents Value		
	Roof Shape	Roof Pitch		Roof Covering	Covering Replaced	Roof Yr Blt	

1	Clubhouse
3883 White Ibis Rd Lakeland FL 33811	2018	10/01/2022	$875,000	
$875,000	
		
Joisted masonry	
10/01/2023			
	Simple hip			Asphalt shingles			
Unit #	Description Address	Year Built	Eff. Date	Building Value	Total Insured Value	
		Const Type	Term Date	Contents Value		
	Roof Shape	Roof Pitch		Roof Covering	Covering Replaced	Roof Yr Blt	

2	Pool
3883 White Ibis Rd Lakeland FL 33811	2018	10/01/2022	$150,000	
$150,000	
		Below ground liquid storage tank / pool	
10/01/2023			
							
Unit #	Description Address	Year Built	Eff. Date	Building Value	Total Insured Value	
		Const Type	Term Date	Contents Value		
	Roof Shape	Roof Pitch		Roof Covering	Covering Replaced	Roof Yr Blt	

3	Masonry Wall w/Monument
5119 White Egret Lane Lakeland FL 33811	2018	10/01/2022	$250,000	
$250,000	
		
Non combustible	
10/01/2023			
							
Unit #	Description
Address	Year Built	Eff. Date	Building Value	Total Insured Value	
		Const Type	Term Date	Contents Value		
	Roof Shape	Roof Pitch		Roof Covering	Covering Replaced	Roof Yr Blt	

4	Playground Equipment
3883 White Ibis Rd #REC Lakeland FL 33811	2018	10/01/2022	$50,000	
$50,000	
		
Non combustible	
10/01/2023			
							
Unit #	Description
Address	Year Built	Eff. Date	Building Value	Total Insured Value	
		Const Type	Term Date	Contents Value		
	Roof Shape	Roof Pitch		Roof Covering	Covering Replaced	Roof Yr Blt	

5	Well Pump
3883 White Ibis Rd Lakeland FL 33811	2018	10/01/2022	$10,000	
$10,000	
		
Pump / lift station	
10/01/2023			
							
Unit #	Description Address	Year Built	Eff. Date	Building Value	Total Insured Value	
		Const Type	Term Date	Contents Value		
	Roof Shape	Roof Pitch		Roof Covering	Covering Replaced	Roof Yr Blt	

6	Amenity Fencing - Metal
3883 White Ibis Rd Lakeland FL 33811	2018	10/01/2022	$20,000	
$20,000	
		
Non combustible	
10/01/2023			
							
Unit #	Description Address	Year Built	Eff. Date	Building Value	Total Insured Value	
		Const Type	Term Date	Contents Value		
	Roof Shape	Roof Pitch		Roof Covering	Covering Replaced	Roof Yr Blt	

7	Pool Furniture in the Open

3883 White Ibis Rd Lakeland FL 33811	2018	10/01/2022	$10,000	
$10,000	
		
Non combustible	
10/01/2023			

Unit #	Description Address	Year Built	Eff. Date	Building Value	Total Insured Value	
		Const Type	Term Date	Contents Value		
	Roof Shape	Roof Pitch		Roof Covering	Covering Replaced	Roof Yr Blt	

8	Vinyl Fence
3883 White Ibis Rd Lakeland FL 33811	2018	10/01/2022	$6,000	
$6,000	
		
Non combustible	
10/01/2023			
							
Unit #	Description Address	Year Built	Eff. Date	Building Value	Total Insured Value	
		Const Type	Term Date	Contents Value		
	Roof Shape	Roof Pitch		Roof Covering	Covering Replaced	Roof Yr Blt	

9	Mail Kiosks

Various
Lakeland FL 33811	2018	10/01/2022	$36,000	
$36,000	
		
Non combustible	
10/01/2023			
							
Unit #	Description
Address	Year Built	Eff. Date	Building Value	Total Insured Value	
		Const Type	Term Date	Contents Value		
	Roof Shape	Roof Pitch		Roof Covering	Covering Replaced	Roof Yr Blt	

10	Amenity Building & Pool

3334 Medulla Rd
Lakeland FL 33811	2021	10/01/2022	$750,000	
$750,000	
		
Joisted masonry	
10/01/2023			
							
Unit #	Description
Address	Year Built	Eff. Date	Building Value	Total Insured Value	
		Const Type	Term Date	Contents Value		
	Roof Shape	Roof Pitch		Roof Covering	Covering Replaced	Roof Yr Blt	

11	Pool Furniture in the Open

3334 Medulla Rd
Lakeland FL 33811	2021	10/01/2022	$12,000	
$12,000	
		
Property in the Open	
10/01/2023			
							
Unit #	Description Address	Year Built	Eff. Date	Building Value	Total Insured Value	
		Const Type	Term Date	Contents Value		
	Roof Shape	Roof Pitch		Roof Covering	Covering Replaced	Roof Yr Blt	

12	Well Pump
Medulla Rd Lakeland FL 33811	2021	10/01/2022	$10,000	
$10,000	
		
Pump / lift station	
10/01/2023			
							
Unit #	Description
Address	Year Built	Eff. Date	Building Value	Total Insured Value	
		Const Type	Term Date	Contents Value		
	Roof Shape	Roof Pitch		Roof Covering	Covering Replaced	Roof Yr Blt	

13	Well Pump
Medulla Rd Lakeland FL 33811	2021	10/01/2022	$10,000	
$10,000	
		
Pump / lift station	
10/01/2023			
							
Unit #	Description
Address	Year Built	Eff. Date	Building Value	Total Insured Value	
		Const Type	Term Date	Contents Value		
	Roof Shape	Roof Pitch		Roof Covering	Covering Replaced	Roof Yr Blt	

14	Vinyl Fence
Medulla Rd Lakeland FL 33811	2021	10/01/2022	$21,000	
$21,000	
		
Non combustible	
10/01/2023			
							
Unit #	Description Address	Year Built	Eff. Date	Building Value	Total Insured Value	
		Const Type	Term Date	Contents Value		
	Roof Shape	Roof Pitch		Roof Covering	Covering Replaced	Roof Yr Blt	

15	Playground with Shade

3334 Medulla Rd
Lakeland FL 33811	2021	10/01/2022	$83,308	
$83,308	
		
Non combustible	
10/01/2023			

Unit #	Description Address	Year Built	Eff. Date	Building Value	Total Insured Value	
		Const Type	Term Date	Contents Value		
	Roof Shape	Roof Pitch		Roof Covering	Covering Replaced	Roof Yr Blt	

16	Dumpster Encloser Fencing

3334 Medulla Rd
Lakeland FL 33811	2021	10/01/2022	$15,000	
$15,000	
		
Non combustible	
10/01/2023			
							
Unit #	Description Address	Year Built	Eff. Date	Building Value	Total Insured Value	
		Const Type	Term Date	Contents Value		
	Roof Shape	Roof Pitch		Roof Covering	Covering Replaced	Roof Yr Blt	

17	Obelisk Riverstone Monuments (2)

Medulla Rd Lakeland FL 33811	2021	10/01/2022	$35,000	
$35,000	
		
Masonry non combustible	
10/01/2023			
							
	Total:	Building Value
$2,343,308	Contents Value
$0	Insured Value
$2,343,308	

Policy No.:	100122250

Inland Marine Schedule

Towne Park Community Development District

Agent:	Egis Insurance Advisors LLC (Boca Raton, FL)

Item #	Department	Serial Number	Classification Code	Eff. Date	Value	Deductible	
	Description			Term Date			
2			Other inland marine	10/01/2022	$5,000	$1,000	
	Pool Chair Lift			10/01/2023			
	Total	$5,000		

Section 2

Towne Park
Community  Development  District
Summary of Operating Checks

September 27, 2022 to October 24, 2022

Bank	Date	Check No.'s	Amount	

General Fund	
10/10/22	
431-436	
$	16,731.87	
	10/21/22	437-447	$	18,336.17	
			
$	35,068.04	
			$	35,068.04	

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
10/10/22 00067	8/31/22 00048470 202208 310-51300-48000	*	273.03
NOT RULE DEV 8/15/22
8/31/22 00048470 202208 310-51300-48000	*	416.73
NOT RULEMAKING 8/16/22
CA FLORIDA HOLDINGS, LLC	689.76 000430
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/10/22 00077	9/20/22 78904	202210 330-53800-47000	*	1,230.00
CLEANING OCT 22
9/25/22 78957	202209 330-53800-47000	*	600.00
CLEAN UP RENTAL DATES
E&A CLEANING CO	1,830.00 000431
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/10/22 00040	7/31/22 100	202207 330-57200-49000	*	2,243.40
GEN MAINTENANCE JULY 22
7/31/22 100	202207 320-53800-47500	*	2,243.41
GEN MAINTENANCE JULY 22
8/31/22 101	202208 320-53800-47500	*	1,806.17
GEN MAINTENANCE AUG 22
GOVERNMENTAL MANAGEMENT SERVICES-CF	6,292.98 000432
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/10/22 00071 10/01/22 17188	202210 330-53800-48000	*	3,500.00
POOL MAINTENANCE OCT 22
RESORT POOL SERVICES DBA	3,500.00 000433
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/10/22 00037	9/23/22 6673160	202209 310-51300-32300	*	336.72
TRUSTEE FEE S193B FY22
9/23/22 6673160. 202210 310-51300-32300	*	3,703.91
TRUSTEE FEES S193B FY23
US BANK	4,040.63 000434
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/10/22 00064 10/01/22 10012022 202210 330-53800-47400	*	278.50
EQUIPMENT LEASE OCT 22
WHFS, LLC	278.50 000435
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/10/22 00089 10/10/22 10102022 202210 300-20700-10300	*	100.00
REF DEP DTD 3/25 JIMENEZ
MARIA JIMENEZ	100.00 000436
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/21/22 00054 10/04/22 BF100420 202210 310-51300-11000	*	200.00
BOS MEETING 10/4/22
BRADLEY JAMES FRITZ	200.00 000437
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/21/22 00009 10/03/22 87188	202210 310-51300-54000	*	175.00
SPECIAL DISTRICT FEE FY23
DEPARTMENT OF ECONOMIC OPPORTUNITY	175.00 000438
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TWPK TOWNE PARK CDD CWRIGHT

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
10/21/22 00059	9/30/22 6	202210 310-51300-31800	*	100.00
AMORT SCHED S16 11/1/22
9/30/22 6	202210 310-51300-31800	*	100.00
AMORT SCHED S183A 11/1/22
9/30/22 6	202210 310-51300-31800	*	100.00
AMORT SCHED S182B 11/1/22
9/30/22 6	202210 310-51300-31800	*	100.00
AMORT SCHED S193C 11/1/22
DISCLOSURE SERVICES LLC	400.00 000439
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/21/22 00040 10/01/22 102	202210 310-51300-34000	*	3,541.67
MANAGEMENT FEES OCT 22
10/01/22 102	202210 310-51300-35200	*	100.00
WEBSITE ADMIN OCT 22
10/01/22 102	202210 310-51300-35100	*	150.00
INFORMATION TECH OCT 22
10/01/22 102	202210 310-51300-31300	*	833.33
DISSEMINATION SVC OCT 22
10/01/22 102	202210 330-57200-11000	*	416.67
AMENITY ACCESS OCT 22
10/01/22 102	202210 310-51300-51000	*	1.65
OFFICE SUPPLIES OCT 22
10/01/22 102	202210 310-51300-42000	*	39.43
POSTAGE OCT 22
10/01/22 102	202210 310-51300-42500	*	5.85
COPIES OCT 22
10/01/22 103	202210 320-53800-12000	*	1,287.50
FIELD MANAGEMENT OCT 22
GOVERNMENTAL MANAGEMENT SERVICES-CF	6,376.10 000440
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/21/22 00080 10/04/22 GJ100420 202210 310-51300-11000	*	200.00
BOS MEETING 10/4/22
GREGORY M. JONES	200.00 000441
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/21/22 00055 10/04/22 JT100420 202210 310-51300-11000	*	200.00
BOS MEETING 10/4/22
JENNIFER TIDWELL	200.00 000442
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/21/22 00068 10/04/22 4271	202209 310-51300-31500	*	4,325.50
GENERAL COUNSEL SEPT 22
KE LAW GROUP, PLLC	4,325.50 000443
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/21/22 00087	9/30/22 10990196 202209 330-53800-34500	*	2,263.68
SECURITY SEPT 22
SECURITAS SECURITY SERVICES	2,263.68 000444
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TWPK TOWNE PARK CDD CWRIGHT

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
10/21/22 00037	7/25/22 6610033	202210 310-51300-32300	*	2,788.04
TRUSTEE FEES S16 FY23
7/25/22 6610033. 202209 310-51300-32300	*	929.34
TRUSTEE FEE S16 FY22
US BANK	3,717.38 000445
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/21/22 00064 10/20/22 10202022 202210 300-15500-10000	*	278.51
EQUIPMENT LEASE NOV 22
WHFS, LLC	278.51 000446
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/21/22 00088 10/04/22 ZS100420 202210 310-51300-11000	*	200.00
BOS MEETING 10/4/22
ZABRINA SIDES	200.00 000447
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	35,068.04
TOTAL FOR REGISTER	35,068.04

TWPK TOWNE PARK CDD CWRIGHT

Section 3

Towne Park
Community  Development District

Unaudited Financial Reporting
September 30, 2022

Table of Contents

1		Balance Sheet	

2-3	
	General Fund 	

4	
	Series 2016 - 2A Debt Service Fund	

5	
	Series 2018 - 2B Debt Service Fund	

6	
	Series 2018 - 3A Debt Service Fund	

7	
	Series 2019 - 3B Debt Service Fund	

8	
	Series 2019 - 3C Debt Service Fund	

9	
	Series 2020 - 3D Debt Service Fund	

10	
	Combined Capital Projects Funds	

11-12	
	Month to Month	

13	
	Assessment Receipt Schedule	

Towne Park
Community Development District Combined Balance Sheet September 30, 2022

	General Fund	Debt Service Fund	Capital Projects Fund	Totals Governmental Funds	
Assets:					
Cash:					
Operating Account	$	288,091	$	-	$	-	$	288,091	
Capital Projects Account	$	-	$	-	$	975	$	975	
Investments: Series 2016 - 2A					

Reserve	$	-	$	111,450	$	-	$	111,450	
Revenue	$	-	$	86,168	$	-	$	86,168	
Prepayment Series 2018 - 2B
Reserve	$

$	-	$	338

-	$	60,538	$

$	-	$	338

-	$	60,538	
Revenue	$	-	$	73,135	$	-	$	73,135	
Prepayment	$	-	$	138	$	-	$	138	
Construction	$	-	$	-	$	69	$	69	
Series 2018 - 3A Reserve	
$	-	
$	256,678	
$	-	$	256,678	
Revenue	$	-	$	238,166	$	-	$	238,166	
Prepayment Series 2019 - 3B
Reserve	$	-

$	-	$	138

$	167,922	$	-	$	138

$	-	$	167,922	
Revenue	$	-	$	148,853	$	-	$	148,853	
Construction Series 2019 - 3C
Reserve	$	-

$	-	$	-

$	112,803	$	134,196	$	134,196

$	-	$	112,803	
Revenue	$	-	$	82,764	$	-	$	82,764	
Prepayment Series 2020 - 3D
Reserve	$	-

$	-	$	3,166

$	200,003	$	-	$	3,166

$	-	$	200,003	
Revenue	$	-	$	132,358	$	-	$	132,358	
Construction	$	-	$	-	$	636	$	636	
Deposits	$	4,500	$	-	$	-	$	4,500	
Due from General Fund	$	-	$	-	$	25	$	25	
Prepaid Expenses	$	67,810	$	-	$	-	$	67,810	
Total Assets	$	360,401	$	1,674,617	$	135,900	$	2,170,918	
Liabilities:				
Accounts Payable	$	15,438	$	-	$	-	$	15,438	
Due to Capital Projects	$	25	$	-	$	-	$	25	
Total Liabilites	$	15,463	$	-	$	-	$	15,463	
Fund Balance:
Nonspendable:
Prepaid Items	$	67,810	

$	

-	$	

-	$	67,810	
Restricted for:
Debt Service - Series 2016 - 2A	
$	-	$	197,956	
$	-	
$	197,956	
Debt Service - Series 2018 - 2B	$	-	$	133,810	$	-	$	133,810	
Debt Service - Series 2018 - 3A	$	-	$	494,982	$	-	$	494,982	
Debt Service - Series 2019 - 3B	$	-	$	316,775	$	-	$	316,775	
Debt Service - Series 2019 - 3C	$	-	$	198,733	$	-	$	198,733	
Debt Service - Series 2020 - 3D	$	-	$	332,361	$	-	$	332,361	
Capital Projects	$	-	$	-	$	135,900	$	135,900	
Assigned for:				
Unassigned	$	277,128	$	-	$	-	$	277,128	
Total Fund Balances	$	344,938	$	1,674,617	$	135,900	$	2,155,456	
					
Total Liabilities & Fund Balance	$	360,401	$	1,674,617	$	135,900	$	2,170,918	

Revenues:		
Assessments - Tax Roll	$	860,473	$	860,473	$	865,214	$	4,741	
Other Income	$	2,400	$	2,400	$	4,510	$	2,110	
Total Revenues	$	862,873	$	862,873	$	869,724	$	6,851	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	12,000	$	4,800	$	7,200	
Engineering Fees	$	10,000	$	10,000	$	7,763	$	2,237	
Attorney	$	50,000	$	50,000	$	19,635	$	30,365	
Annual Audit	$	7,500	$	7,500	$	4,000	$	3,500	
Assessment Roll Services	$	5,000	$	5,000	$	5,000	$	-	
Reamortization Schedules	$	625	$	625	$	550	$	75	
Arbitrage	$	2,700	$	2,700	$	-	$	2,700	
Dissemination	$	10,000	$	10,000	$	10,000	$	0	
Trustee Fees	$	23,867	$	23,867	$	22,881	$	986	
Management Fees	$	36,050	$	36,050	$	36,050	$	(0)	
Information Technology	$	1,800	$	1,800	$	1,800	$	-	
Website Maintenance	$	2,400	$	2,400	$	1,100	$	1,300	
Telephone	$	200	$	200	$	-	$	200	
Postage & Delivery	$	500	$	500	$	982	$	(482)	
Insurance	$	6,300	$	6,300	$	5,907	$	393	
Printing & Binding	$	1,000	$	1,000	$	197	$	803	
Legal Advertising	$	7,000	$	7,000	$	2,664	$	4,336	
Other Current Charges	$	5,000	$	5,000	$	541	$	4,459	
Office Supplies	$	200	$	200	$	54	$	146	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative	$	182,317	$	182,317	$	124,098	$	58,218	

Operations & Maintenance		
Field Expenditures
Property Insurance	

$	30,000	

$	30,000	

$	16,810	

$	13,190	
Field Management	$	15,000	$	15,000	$	15,000	$	-	
Landscape Maintenance	$	265,000	$	265,000	$	256,216	$	8,784	
Landscape Enhancements/Replacement	$	35,000	$	35,000	$	1,725	$	33,275	
Pond Maintenance	$	32,000	$	32,000	$	32,172	$	(172)	
Electric	$	5,400	$	5,400	$	4,263	$	1,137	
Streetlighting	$	20,000	$	20,000	$	-	$	20,000	
Water & Sewer	$	2,500	$	2,500	$	1,739	$	761	
Irrigation Repairs	$	10,000	$	10,000	$	11,667	$	(1,667)	
General Repairs & Maintenance	$	15,000	$	15,000	$	7,840	$	7,160	
Contingency	$	10,000	$	10,000	$	10,007	$	(7)	
Subtotal Field Expenditures	$	439,900	$	439,900	$	357,439	$	82,461	

Amenity Expenditures
Electric	

$	21,000	

$	21,000	

$	15,159	

$	5,841	
Water	$	7,500	$	7,500	$	9,188	$	(1,688)	
Internet & Phone	$	2,600	$	2,600	$	2,149	$	451	
Playground & Equipment Lease	$	23,593	$	23,593	$	23,593	$	0	
Pool Service Contract	$	33,600	$	33,600	$	35,560	$	(1,960)	
Janitorial Services	$	19,560	$	19,560	$	20,122	$	(562)	
Security Services	$	30,000	$	30,000	$	22,341	$	7,659	
Pest Control	$	4,500	$	4,500	$	375	$	4,125	
Amenity Access Management	$	5,000	$	5,000	$	5,000	$	(0)	
Amenity Repair & Maintenance	$	15,000	$	15,000	$	11,014	$	3,986	
Contingency	$	10,000	$	10,000	$	7,578	$	2,422	
Subtotal Amenity Expenditures	$	172,353	$	172,353	$	152,079	$	20,274	
					
Total Operations & Maintenance	$	612,253	$	612,253	$	509,518	$	102,735	
					
Total Expenditures	$	794,570	$	794,570	$	633,617	$	160,953	
					
Excess (Deficiency) of Revenues over Expenditures	$	68,303		$	236,107		

Other Financing Sources/(Uses):					
Transfer In/(Out) - Capital Reserve	$	(68,303)	$	(68,303)	$	-	$	68,303	
Total Other Financing Sources/(Uses)	$	(68,303)	$	(68,303)	$	-	$	68,303	
					
Net Change in Fund Balance	$	-		$	236,107		
					
Fund Balance - Beginning	$	-		$	108,831		
					
Fund Balance - Ending	$	-		$	344,938		

3

Revenues:					

Assessments - Tax Roll	
$	111,715	
$	111,715	
$	112,329	
$	614	
Interest	$	-	$	-	$	139	$	139	
Total Revenues	$	111,715	$	111,715	$	112,468	$	753	

Expenditures:					
Interest - 11/1	$	41,144	$	41,144	$	41,144	$	-	
Principal - 11/1	$	25,000	$	25,000	$	25,000	$	-	
Special Call - 11/1	$	-	$	-	$	5,000	$	(5,000)	
Interest - 5/1	$	40,519	$	40,519	$	40,375	$	144	
Total Expenditures	$	106,663	$	106,663	$	111,519	$	(4,856)	
					
Excess (Deficiency) of Revenues over Expenditures	$	5,053		$	949	$	5,609	
					
Fund Balance - Beginning	$	84,530		$	197,006		
					
Fund Balance - Ending	$	89,582		$	197,956		

Revenues:					
Assessments - Tax Roll	$	130,304	$	130,304	$	131,021	$	717	
Interest	$	-	$	-	$	420	$	420	
Total Revenues	$	130,304	$	130,304	$	131,441	$	1,137	

Expenditures:					
Interest - 11/1	$	46,022	$	46,022	$	46,022	$	-	
Special Call - 11/1	$	-	$	-	$	5,000	$	(5,000)	
Principal - 5/1	$	25,000	$	25,000	$	25,000	$	-	
Interest - 5/1	$	46,022	$	46,022	$	45,884	$	138	
Total Expenditures	$	117,044	$	117,044	$	121,906	$	(4,862)	
					
Excess (Deficiency) of Revenues over Expenditures	$	13,260		$	9,535		
					
Fund Balance - Beginning	$	61,580		$	124,276		
					
Fund Balance - Ending	$	74,839		$	133,810		

Revenues:					
Assessments - Tax Roll	$	525,011	$	525,011	$	527,901	$	2,890	
Interest	$	-	$	-	$	1,552	$	1,552	
Total Revenues	$	525,011	$	525,011	$	529,453	$	4,442	

Expenditures:					
Interest - 11/1	$	197,000	$	197,000	$	197,000	$	-	
Special Call - 11/1	$	-	$	-	$	5,000	$	(5,000)	
Principal - 5/1	$	120,000	$	120,000	$	120,000	$	-	
Interest - 5/1	$	197,000	$	197,000	$	196,863	$	138	
Total Expenditures	$	514,000	$	514,000	$	518,863	$	(4,863)	
					
Excess (Deficiency) of Revenues over Expenditures	$	11,011		$	10,591		
					
Fund Balance - Beginning	$	220,388		$	484,391		
					
Fund Balance - Ending	$	231,400		$	494,982		

Revenues:					
Assessments - Tax Roll	$	335,844	$	335,844	$	337,692	$	1,848	
Interest	$	-	$	-	$	994	$	994	
Total Revenues	$	335,844	$	335,844	$	338,686	$	2,842	

Expenditures:					
Interest - 11/1	$	118,282	$	118,282	$	118,822	$	(540)	
Principal - 5/1	$	95,000	$	95,000	$	95,000	$	-	
Interest - 5/1	$	118,822	$	118,822	$	118,822	$	-	
Total Expenditures	$	332,104	$	332,104	$	332,644	$	(540)	
					
Excess (Deficiency) of Revenues over Expenditures	$	3,740		$	6,042		
					
Fund Balance - Beginning	$	140,744		$	310,733		
					
Fund Balance - Ending	$	144,484		$	316,775		

Revenues:					
Assessments - Tax Roll	$	228,506	$	228,506	$	226,766	$	(1,741)	
Interest	$	-	$	-	$	623	$	623	
Total Revenues	$	228,506	$	228,506	$	227,389	$	(1,117)	

Expenditures:					
Interest - 11/1	$	80,616	$	80,616	$	80,616	$	-	
Special Call - 11/1	$	-	$	-	$	45,000	$	(45,000)	
Principal - 5/1	$	65,000	$	65,000	$	65,000	$	-	
Interest - 5/1	$	80,616	$	80,616	$	79,616	$	1,001	
Total Expenditures	$	226,233	$	226,233	$	270,232	$	(43,999)	
					
Excess (Deficiency) of Revenues over Expenditures	$	2,274		$	(42,843)		
					
Fund Balance - Beginning	$	115,247		$	241,576		
					
Fund Balance - Ending	$	117,521		$	198,733		

Revenues:					
Assessments - Tax Roll	$	399,907	$	399,907	$	402,127	$	2,219	
Interest	$	-	$	-	$	1,042	$	1,042	
Total Revenues	$	399,907	$	399,907	$	403,168	$	3,261	

Expenditures:					
Interest - 11/1	$	130,172	$	130,172	$	130,172	$	-	
Principal - 5/1	$	140,000	$	140,000	$	140,000	$	-	
Interest - 5/1	$	130,172	$	130,172	$	130,172	$	-	
Total Expenditures	$	400,344	$	400,344	$	400,344	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	(436)		$	2,825		

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	(642)	$	(642)	
Total Other Financing Sources/(Uses)	$	-	$	-	$	(642)	$	(642)	
					
Net Change in Fund Balance	$	(436)		$	2,183		
					
Fund Balance - Beginning	$	130,174		$	330,178		
					
Fund Balance - Ending	$	129,738		$	332,361		

Towne Park
Community Development District Capital Projects Funds
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending September 30, 2022

	Series	Series	Series	Series	Series		
	2016 - 2A	2018 - 2B	2019 - 3B	2019 - 3C	2020 - 3D	Total	

Revenues							
Developer Contributions	$	-	$	-	$	-	$	12,160	$	12,307	$	24,467	
Interest	$	-	$	0	$	447	$	0	$	1	$	448	
Total Revenues	$	-	$	0	$	447	$	12,160	$	12,308	$	24,915	

Expenditures:							
Capital Outlay	$	-	$	-	$	19,846	$	13,660	$	12,314	$	45,820	
Total Expenditures	$	-	$	-	$	19,846	$	13,660	$	12,314	$	45,820	
							
Excess (Deficiency) of Revenues over Expenditures	$	-	$	0	$	(19,399)	$	(1,500)	$	(6)	$	(20,905)	

Other Financing Sources/(Uses)							
Transfer In/(Out)	$	-	$	-	$	-	$	-	$	642	$	642	
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	$	642	$	642	
							
Net Change in Fund Balance	$	-	$	0	$	(19,399)	$	(1,500)	$	636	$	(20,263)	
							
Fund Balance - Beginning	$	0	$	69	$	153,595	$	2,500	$	-	$	156,164	
							
Fund Balance - Ending	$	0	$	69	$	134,196	$	1,000	$	636	$	135,900	

Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total

Revenues:

Assessments - Tax Roll

$	-	$

9,711  $

532,423  $

130,197  $

115,662  $

14,472  $

32,692  $

26,839  $

651  $

2,567  $	-	$

-	$	865,214

Other Income	$	500	$	450	$	(150)	$	110	$	450	$	230	$	430	$	600	$	650	$	350	$	460	$	430	$	4,510	
Total Revenues	$	500	$	10,161	$	532,273	$	130,307	$	116,112	$	14,702	$	33,122	$	27,439	$	1,301	$	2,917	$	460	$	430	$	869,724	

Expenditures:														

General & Administrative:														

Supervisor Fees	
$	600	
$	-	
$	1,000	
$	-	
$	800	
$	-	
$	800	
$	-	
$	-	
$	800	
$	-	
$	800	
$	4,800	
Engineering Fees	$	338	$	-	$	408	$	139	$	100	$	1,183	$	1,645	$	766	$	2,541	$	445	$	200	$	-	$	7,763	
Attorney	$	2,303	$	-	$	2,988	$	1,006	$	1,394	$	789	$	1,402	$	114	$	1,524	$	2,305	$	1,486	$	4,326	$	19,635	
Annual Audit	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	4,000	$	-	$	-	$	-	$	4,000	
Assessment Roll Services	$	5,000	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	5,000	
Reamortization Schedules	$	550	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	550	
Arbitrage	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Dissemination	$	833	$	833	$	833	$	833	$	833	$	833	$	833	$	833	$	833	$	833	$	833	$	833	$	10,000	
Trustee Fees	$	13,256	$	-	$	291	$	6,061	$	-	$	-	$	-	$	-	$	-	$	2,007	$	-	$	1,266	$	22,881	
Management Fees	$	3,004	$	3,004	$	3,004	$	3,004	$	3,004	$	3,004	$	3,004	$	3,004	$	3,004	$	3,004	$	3,004	$	3,004	$	36,050	
Information Technology	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	1,800	
Website Maintenance	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	-	$	100	$	1,100	
Telephone	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Postage & Delivery	$	116	$	47	$	4	$	165	$	14	$	30	$	18	$	447	$	33	$	36	$	39	$	34	$	982	
Insurance	$	5,907	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	5,907	
Printing & Binding	$	6	$	12	$	-	$	6	$	-	$	8	$	0	$	142	$	-	$	-	$	22	$	1	$	197	
Legal Advertising	$	666	$	-	$	-	$	-	$	-	$	-	$	450	$	220	$	638	$	-	$	690	$	-	$	2,664	
Other Current Charges	$	98	$	37	$	38	$	41	$	46	$	32	$	39	$	39	$	40	$	51	$	40	$	40	$	541	
Office Supplies	$	4	$	3	$	0	$	3	$	1	$	4	$	1	$	28	$	2	$	2	$	5	$	2	$	54	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	175	
Total General & Administrative	$	33,107	$	4,186	$	8,816	$	11,508	$	6,443	$	6,133	$	8,443	$	5,843	$	12,865	$	9,732	$	6,468	$	10,555	$	124,098	

Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total

Operations & Maintenance

Field Expenditures Property Insurance Field Management Landscape Maintenance
Landscape Enhancements/Replacement Pond Maintenance
Electric Streetlighting Water & Sewer Irrigation Repairs
General Repairs & Maintenance Contingency

$	19,771  $
$	1,250  $
$	20,698  $
$	1,000  $
$	2,681  $
$	499  $
$	-  $
$	92  $
$	1,730  $
$	400  $
$	-  $

-  $
1,250  $
20,698  $
-  $
2,681  $
590  $
-  $
104  $
2,089  $
-  $
1,693  $

-  $
1,250  $
20,699  $
-  $
2,681  $
359  $
-  $
83  $
3,581  $
-  $
428  $

-  $
1,250  $
20,699  $
725  $
2,681  $
405  $
-  $
83  $
1,163  $
-  $
-  $

-  $
1,250  $
20,698  $
-  $
2,681  $
358  $
-  $
81  $
-  $
-  $
-  $

-  $
1,250  $
19,053  $
-  $
2,681  $
514  $
-  $
844  $
602  $
1,195  $
3,702  $

(2,961)  $
1,250  $
38,403  $
-  $
2,681  $
456  $
-  $
80  $
-  $
-  $
-  $

-  $
1,250  $
19,053  $
-  $
2,681  $
160  $
-  $
81  $
-  $
-  $
-  $

-  $
1,250  $
19,053  $
-  $
2,681  $
329  $
-  $
75  $
1,346  $
2,196  $
3,744  $

-  $
1,250  $
19,053  $
-  $
2,681  $
304  $
-  $
71  $
154  $
2,243  $
-  $

-  $
1,250  $
19,053  $
-  $
2,681  $
159  $
-  $
69  $
1,002  $
1,806  $
-  $

-  $
1,250  $
19,053  $
-  $
2,681  $
129  $
-  $
78  $
-  $
-  $
439  $

16,810
15,000
256,216
1,725
32,172
4,263
- 1,739
11,667
7,840
10,007

Subtotal Field Expenditures	$	48,121  $	29,106  $	29,081  $	27,005  $	25,068  $	29,841  $	39,910  $	23,226  $	30,674  $	25,757  $	26,020  $	23,630  $	357,439

Amenity Expenditures
Electric Water
Internet & Phone
Playground & Equipment Lease Pool Service Contract
Janitorial Services Security Services Pest Control
Amenity Access Management Amenity Repair & Maintenance Contingency

$	814  $
$	208  $
$	115  $
$	1,966  $
$	2,750  $
$	1,188  $
$	-  $
$	75  $
$	417  $
$	-  $
$	-  $

2,399  $
497  $
115  $
1,966  $
2,750  $
939  $
4  $
75  $
417  $
-  $
-  $

177  $
2,636  $
115  $
1,966  $
2,750  $
1,005  $
4  $
75  $
417  $
194  $
355  $

623  $
324  $
262  $
1,966  $
2,750  $
1,351  $
-  $
75  $
417  $
1,264  $
2,448  $

613  $
242  $
115  $
1,966  $
2,750  $
1,230  $
5,981  $
75  $
417  $
2,829  $
1,182  $

2,029  $
189  $
267  $
1,966  $
2,750  $
1,284  $
5,610  $
-  $
417  $
350  $
-  $

524  $
317  $
120  $
1,966  $
2,750  $
1,230  $
1,317  $
-  $
417  $
1,440  $
-  $

1,912  $
973  $
267  $
1,966  $
3,310  $
2,934  $
-  $
-  $
417  $
1,024  $
-  $

1,434  $
634  $
193  $
1,966  $
3,000  $
1,472  $
2,258  $
-  $
417  $
754  $
1,350  $

1,265  $
799  $
120  $
1,966  $
3,000  $
2,792  $
3,071  $
-  $
417  $
1,786  $
2,243  $

1,729  $
1,347  $
267  $
1,966  $
3,500  $
2,497  $
1,833  $
-  $
417  $
1,373  $
-  $

1,640  $
1,023  $
193  $
1,966  $
3,500  $
2,200  $
2,264  $
-  $
417  $
-  $
-  $

15,159
9,188
2,149
23,593
35,560
20,122
22,341
375
5,000
11,014
7,578

Excess (Deficiency) of Revenues over Expenditures	$	(88,261)  $	(32,293)  $	484,683  $	80,315  $	67,202  $	(36,134)  $	(25,311)  $	(14,433)  $	(55,714)  $	(50,032)  $	(46,956)  $	(46,958)  $	236,107

Total Expenditures	$	88,761  $	42,453  $	47,590  $	49,992  $	48,911  $	50,836  $	58,433  $	41,872  $	57,016  $	52,949  $	47,416  $	47,388  $	633,617

Total Operations & Maintenance	$	55,654  $	38,268  $	38,774  $	38,484  $	42,468  $	44,703  $	49,990  $	36,029  $	44,151  $	43,217  $	40,948  $	36,833  $	509,518

Subtotal Amenity Expenditures	$	7,533  $	9,162  $	9,693  $	11,479  $	17,400  $	14,862  $	10,081  $	12,803  $	13,477  $	17,460  $	14,928  $	13,202  $	152,079

COMMUNITY DEVELOPMENT DISTRICT

	Gross Assessments	$ 925,245.00	$ 120,123.23	$ 140,111.40	$ 564,528.08	$ 361,122.13	$ 242,499.36	$ 430,027.32	$	2,783,656.52	
	Net Assessments	$ 860,477.85	$ 111,714.60	$ 130,303.60	$ 525,011.11	$ 335,843.58	$ 225,524.40	$ 399,925.41	$	2,588,800.56	
ON ROLL ASSESSMENTS		
33.24%	
4.32%	
5.03%	
20.28%	
12.97%	
8.71%	
15.45%	
100.00%	

Special Assessment Receipts Fiscal Year 2022

Date	
Distribution	
Gross Amount	
iscount/Penalt	
Commission	
Interest	
Net Receipts	
O&M Portion	2016 2-A Debt
Service	Series 2018 2- B Service	Series 2018 3- A Service	Series 2019 3- B Service	Series 2019 3- C Service	Series 2020 3- D Service	
Total	

11/19/21	
ACH	
$15,235.97	
($609.42)	
($292.53)	
$0.00	
$14,334.02	
$4,764.41	
$618.56	
$721.49	
$2,906.95	
$1,859.54	
$1,248.71	
$2,214.36	
$14,334.02	
11/30/21	ACH	$15,817.38	($632.66)	($303.69)	$0.00	$14,881.03	$4,946.22	$642.16	$749.02	$3,017.89	$1,930.51	$1,296.37	$2,298.86	$14,881.03	
12/14/21	ACH	$134,426.29	($5,376.58)	($2,580.99)	$0.00	$126,468.72	$42,036.28	$5,457.51	$6,365.63	$25,647.97	$16,406.71	$11,017.37	$19,537.25	$126,468.72	
12/17/21	ACH	$1,444,843.00	($57,791.05)	($27,741.04)	$0.00	$1,359,310.91	$451,814.22	$58,658.39	$68,418.99	$275,669.49	$176,342.61	$118,416.92	$209,990.29	$1,359,310.91	
12/27/21	1% Fee Adj	($27,836.57)	0	$0.00	$0.00	($27,836.57)	($9,252.47)	($1,201.23)	($1,401.11)	($5,645.28)	($3,611.22)	($2,424.99)	($4,300.27)	($27,836.57)	
12/31/21	ACH	$152,498.01	-5677.89	($2,936.40)	$0.00	$143,883.72	$47,824.76	$6,209.02	$7,242.18	$29,179.75	$18,665.95	$12,534.49	$22,227.57	$143,883.72	
01/18/22	ACH	$414,935.05	-15233.86	($7,994.02)	$0.00	$391,707.17	$130,197.49	$16,903.35	$19,716.03	$79,438.57	$50,815.94	$34,123.73	$60,512.06	$391,707.17	
02/18/22	ACH	$368,879.84	-13800.62	($7,101.58)	$0.00	$347,977.64	$115,662.46	$15,016.29	$17,514.97	$70,570.18	$45,142.94	$30,314.21	$53,756.59	$347,977.64	
03/16/22	ACH	$44,876.21	-448.74	($888.55)	$0.00	$43,538.92	$14,471.67	$1,878.84	$2,191.47	$8,829.73	$5,648.28	$3,792.91	$6,726.02	$43,538.92	
04/19/22	ACH	$100,450.56	-87.85	($2,007.25)	$0.00	$98,355.46	$32,691.85	$4,244.33	$4,950.58	$19,946.58	$12,759.60	$8,568.28	$15,194.24	$98,355.46	
05/17/22	ACH	$82,393.51	$0.00	($1,647.87)	$0.00	$80,745.64	$26,838.62	$3,484.42	$4,064.22	$16,375.29	$10,475.08	$7,034.19	$12,473.82	$80,745.64	
06/14/22	ACH	$2,000.04	$0.00	($40.00)	$0.00	$1,960.04	$651.49	$84.58	$98.66	$397.50	$254.27	$170.75	$302.79	$1,960.04	
07/01/22	ACH	$7,880.67	$0.00	($157.61)	$0.00	$7,723.06	$2,567.03	$333.27	$388.73	$1,566.24	$1,001.91	$672.80	$1,193.08	$7,723.06	
	TOTAL	$ 2,756,399.96	$ (99,658.67)	$ (53,691.53)	$	-	$	2,603,049.76	$ 865,214.03	$ 112,329.49	$ 131,020.86	$ 527,900.86	$ 337,692.12	$ 226,765.74	$ 402,126.66	$	2,603,049.76	

$

101%
-

Net Percent Collected Balance Remaining to Collect