Towne Park CDD
Community Development District Agenda
May 6, 2025

Agenda

Towne Park
Community Development District

219 East Livingston Street, Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526
April 29, 2025
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, May 6, 2025 at 6:00 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/82093856101 Zoom Call-In Information: 1 305 224 1968
Meeting ID: 820 9385 6101
Following is the advance agenda for the meeting:

Audit Committee Meeting
Roll Call
Public Comment Period
Approval of Minutes of January 7, 2025 Audit Committee Meeting
Review of Proposals and Tally of Audit Committee Members Rankings
Grau & Associates
McDirmit Davis
Adjournment

Board of Supervisors Meeting

Roll Call
Public Comment Period
Approval of Minutes of the April 1, 2025 Board of Supervisors Meeting
Consideration of Easement Variance Appeal- 5438 Keaton Springs Drive

Acceptance of Ranking of the Audit Committee and Authorizing Staff to Send a Notice of Intent to Award Number 1 Ranked Firm
Staff Reports
Attorney
Engineer
Field Manager’s Report
Consideration of Proposal to Replace Drum at Amenity 2 Playground
Consideration of Proposals to Repair Pool Chairs at Amenities 1 & 2
District Manager’s Report
Approval of Check Register
Balance Sheet & Income Statement
Presentation of Registered Voters- 2,418
Supervisors Requests
Adjournment

Audit Committee Meeting

Minutes

MINUTES OF MEETING TOWNE PARK
COMMUNITY DEVELOPMENT DISTRICT

The Audit Committee meeting of the Board of Supervisors of the Towne Park Community Development District was held Tuesday, January 7, 2025, at the Towne Park Amenity Center #1, 3883 White Ibis Road, Lakeland, Florida and by Zoom.

Present and constituting a quorum:
Greg Jones by Zoom Jennifer Tidwell Tom Zimmerman Roger Runyon

Also present were:

Tricia Adams Meredith Hammock Patrick Collins Allen Bailey

FIRST ORDER OF BUSINESS	Roll Call
Ms. Adams called the meeting to order at 4:48 p.m. and called the roll. Three Board members were in attendance constituting a quorum, and one Board member joined via Zoom.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Adams opened the public comment period. There were no public comments.

THIRD ORDER OF BUSINESS	Audit Services
Approval of Request for Proposals and Selection Criteria
Ms. Adams stated this is the request for proposal for audit committee services. She reviewed the selection criteria with the point values.

January 7, 2025	Towne Park CDD

Approval of Notice of Request for Proposals for Audit Services
Ms. Adams stated the request is included in the packet.

Public Announcement of Opportunity to Provide Audit Services
Ms. Adams stated the public announcement is provided. She stated the board could approve all sections under one motion.

On MOTION by Ms. Tidwell, seconded by Mr. Runyon, with all in favor, the Request for Proposals and Selection Criteria and Notice of Request for Proposals for Audit Services, were approved.

FOURTH ORDER OF BUSINESS	Adjournment
Ms. Adams adjourned the meeting at 4:50 p.m..

On MOTION by Mr. Zimmerman, seconded by Mr. Runyan, with all in favor, the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

2

Section A

Towne Park CDD Auditor Selection	
	Ability of Personnel (20 pts)	Proposer's Experience (20 pts)	Understading of Scope of Work (20 pts)	Ability to Furnish the Required Services (20 pts)	
Price (20 pts)	Total Points Earned	Ranking
(1 being highest)	
					2025- $4,100			
					2026- $4,200			
					2027- $4,300			
					2028- $4,400			
Grau & Associates					2029- $4,500			
					2025- $4,100			
					2026- $4,200			
					2027- $4,200			
					2028- $4,300			
McDirmit Davis					2029- $4,300			

Proposal to Provide Financial Auditing Services:
TOWNE PARK
COMMUNITY DEVELOPMENT DISTRICT

Proposal Due: April 25, 2025 5:00PM

Submitted to:
Towne Park
Community Development District c/o District Manager
219 East Livingston Street Orlando, Florida 32801

Submitted by:
Antonio J. Grau, Partner Grau & Associates
1001 Yamato Road, Suite 301 Boca Raton, Florida 33431 Tel	(561) 994-9299
(800) 229-4728
Fax	(561) 994-5823
tgrau@graucpa.com www.graucpa.com

Table of Contents	Page
EXECUTIVE SUMMARY / TRANSMITTAL LETTER	1
FIRM QUALIFICATIONS	3
FIRM & STAFF EXPERIENCE	6
REFERENCES	11
SPECIFIC AUDIT APPROACH	13
COST OF SERVICES	17
SUPPLEMENTAL INFORMATION	19

April 25, 2025

Towne Park Community Development District c/o District Manager
219 East Livingston Street Orlando, Florida 32801

Re:	Request for Proposal for Professional Auditing Services for the fiscal year ended September 30, 2025, with an option for four (4) additional annual renewals.

Grau & Associates (Grau) welcomes the opportunity to respond to the Towne Park Community Development District’s (the “District”) Request for Proposal (RFP), and we look forward to working with you on your audit. We are an energetic and robust team of knowledgeable professionals and are a recognized leader of providing services to Community Development Districts. As one of Florida’s few firms to primarily focus on government, we are especially equipped to provide you an effective and efficient audit.

Government audits are at the core of our practice: 95% of our work is performing audits for local governments and of that 98% are for special districts. With our significant experience, we are able to increase efficiency, to provide immediate and continued savings, and to minimize disturbances to your operations.

Why Grau & Associates:

Knowledgeable Audit Team
Grau is proud that the personnel we assign to your audit are some of the most seasoned auditors in the field. Our staff performs governmental engagements year-round. When not working on your audit, your team is refining their audit approach for next year’s audit. Our engagement partners have decades of experience and take a hands-on approach to our assignments, which all ensures a smoother process for you.

Servicing your Individual Needs
Our clients enjoy personalized service designed to satisfy their unique needs and requirements. Throughout the process of our audit, you will find that we welcome working with you to resolve any issues as swiftly and easily as possible. In addition, due to Grau’s very low turnover rate for our industry, you also won’t have to worry about retraining your auditors from year to year.

Developing Relationships
We strive to foster mutually beneficial relationships with our clients. We stay in touch year-round, updating, collaborating, and assisting you in implementing new legislation, rules and standards that affect your organization. We are also available as a sounding board and assist with technical questions.

Maintaining an Impeccable Reputation
We have never been involved in any litigation, proceeding or received any disciplinary action. Additionally, we have never been charged with, or convicted of, a public entity crime of any sort. We are financially stable and have never been involved in any bankruptcy proceedings.

Complying With Standards
Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida, and any other applicable federal, state and local regulations. We will deliver our reports in accordance with your requirements.

This proposal is a firm and irrevocable offer for 90 days. We certify this proposal is made without previous understanding, agreement or connection either with any previous firms or corporations offering a proposal for the same items. We also certify our proposal is in all respects fair, without outside control, collusion, fraud, or otherwise illegal action, and was prepared in good faith. Only the person(s), company or parties interested in the project as principals are named in the proposal. Grau has no existing or potential conflicts and anticipates no conflicts during the engagement. Our Federal I.D. number is 20-2067322.

We would be happy to answer any questions or to provide any additional information. We are genuinely excited about the prospect of serving you and establishing a long-term relationship. Please do not hesitate to call or email either of our Partners, Antonio J. Grau, CPA (tgrau@graucpa.com) or David Caplivski, CPA (dcaplivski@graucpa.com) at 561.994.9299. We thank you for considering our firm’s qualifications and experience.

Very truly yours, Grau & Associates
Antonio J. Grau

Firm Qualifications

Grau’s Focus and Experience

Our Team

3

Services Provided

Partners

11
Professional Staff

2
Administrative Professionals

9/15
Employees are CPAS

Year founded

Properly registered and licensed professional corporation by the state of FLORIDA

We are proud Members of the American Institute of Certified Public Accountants
&

9
Professional Groups

the Florida Institute of Certified Public Accountants

See next page for report and certificate

⇒ External quality review program:
consistently receives a pass
⇒ Internal: ongoing monitoring to
maintain quality

AICPA | FICPA | GFOA | FASD | FGFOA

Firm & Staff Experience

GRAU AND ASSOCIATES COMMUNITY
DEVELOPMENT DISTRICT EXPERIENCE BY MANAGEMENT COMPANY

OTHER
19

PFM
12

WRATHELL
30

GMS
78

INFRAMARK
38

SDS
60

RIZZETTA
47

MERITUS
23

Profile Briefs:
Antonio J GRAU, CPA (Partner)
Years Performing Audits: 35+
CPE (last 2 years): Government Accounting, Auditing: 24 hours; Accounting, Auditing and Other: 56 hours
Professional Memberships: AICPA, FICPA, FGFOA, GFOA

David Caplivski, CPA (Partner)
Years Performing Audits: 13+
CPE (last 2 years): Government Accounting, Auditing: 24 hours; Accounting, Auditing and Other: 64 hours
Professional Memberships: AICPA, FICPA, FGFOA, FASD

“Here at Grau & Associates, staying up to date with the current technological landscape is one of our top priorities. Not only does it provide a more positive experience for our clients, but it also allows us to perform a more effective and efficient audit. With the every changing technology available and utilized by our clients, we are constantly innovating our audit process.”
-	Tony Grau
“Quality audits and exceptional client service are at the heart of every decision we make. Our clients trust us to deliver a quality audit, adhering to high standards and assisting them with improvements for their organization.”
- David Caplivski

The assigned personnel will work closely with the partner and the District to ensure that the financial statements and all other reports are prepared in accordance with professional standards and firm policy.
Responsibilities will include planning the audit; communicating with the client and the partners the progress of the audit; and
determining that financial statements and all reports issued by the firm are accurate, complete and are prepared in accordance with professional standards and firm policy.

YOUR ENGAGEMENT TEAM

Grau’s client-specific engagement team is meticulously organized in order to meet the unique needs of each client. Constant communication within our solution team allows for continuity of staff and audit team. The Certified Information Technology Professional (CITP) Partner will bring a unique blend of IT expertise and understanding of accounting principles to the financial statement audit of the District.

Engagement
Partner

CITP Partner

Your
Successful Audit

Audit
Manager

Audit Senior

The Engagement Partner will participate extensively during the various stages of the engagement and has direct responsibility for engagement policy, direction, supervision, quality control, security, confidentiality of information of the engagement and communication with client personnel. The engagement partner will also be involved directing the development of the overall audit approach and plan; performing an overriding review of work papers and ascertain client satisfaction.

Antonio ‘Tony ‘ J. Grau, CPA
Partner
Contact: tgrau@graucpa.com | (561) 939-6672
Experience
For over 30 years, Tony has been providing audit, accounting and consulting services to the firm’s governmental, non-profit, employee benefit, overhead and arbitrage clients. He provides guidance to clients regarding complex accounting issues, internal controls and operations.
As a member of the Government Finance Officers Association Special Review Committee, Tony participated in the review process for awarding the GFOA Certificate of Achievement in Financial Reporting. Tony was also the review team leader for the Quality Review of the Office of Management Audits of School Board of Miami-Dade County. Tony received the AICPA advanced level certificate for governmental single audits.

Education
University of South Florida (1983) Bachelor of Arts
Business Administration

Clients Served (partial list)

(>300) Various Special Districts, including:		
Bayside Improvement Community Development District Dunes Community Development District
Fishhawk Community Development District (I,II,IV) Grand Bay at Doral Community Development District Heritage Harbor North Community Development District	St. Lucie West Services District
Ave Maria Stewardship Community District Rivers Edge II Community Development District Bartram Park Community Development District
Bay Laurel Center Community Development District	
Boca Raton Airport Authority Greater Naples Fire Rescue District
Key Largo Wastewater Treatment District Lake Worth Drainage District
South Indian River Water Control		

Professional Associations/Memberships
American Institute of Certified Public Accountants Florida Government Finance Officers Association Florida Institute of Certified Public Accountants  Government Finance Officers Association Member City of Boca Raton Financial Advisory Board Member

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	24
Accounting, Auditing and Other	56
Total Hours	80 (includes of 4 hours of Ethics CPE)

David Caplivski, CPA/CITP, Partner
Contact : dcaplivski@graucpa.com / 561-939-6676
Experience
Grau & Associates	Partner	2021-Present	
Grau & Associates	Manager	2014-2020	
Grau & Associates	Senior Auditor	2013-2014	
Grau & Associates	Staff Auditor	2010-2013	

Education
Florida Atlantic University (2009) Master of Accounting
Nova Southeastern University (2002) Bachelor of Science
Environmental Studies

Certifications and Certificates
Certified Public Accountant (2011)
AICPA Certified Information Technology Professional (2018) AICPA Accreditation COSO Internal Control Certificate (2022)

Clients Served (partial list)
(>300) Various Special Districts	Hispanic Human Resource Council	
Aid to Victims of Domestic Abuse	Loxahatchee Groves Water Control District	
Boca Raton Airport Authority	Old Plantation Water Control District	
Broward Education Foundation	Pinetree Water Control District	
CareerSource Brevard	San Carlos Park Fire & Rescue Retirement Plan	
CareerSource Central Florida 403 (b) Plan	South Indian River Water Control District	
City of Lauderhill GERS	South Trail Fire Protection & Rescue District	
City of Parkland Police Pension Fund	Town of Haverhill	
City of Sunrise GERS	Town of Hypoluxo	
Coquina Water Control District	Town of Hillsboro Beach	
Central County Water Control District	Town of Lantana	
City of Miami (program specific audits)	Town of Lauderdale By-The–Sea Volunteer Fire Pension	
City of West Park	Town of Pembroke Park	
Coquina Water Control District	Village of Wellington	
East Central Regional Wastewater Treatment Facl.	Village of Golf	
East Naples Fire Control & Rescue District		

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	24
Accounting, Auditing and Other	64
Total Hours	88 (includes 4 hours of Ethics CPE)
Professional Associations
Member, American Institute of Certified Public Accountants Member, Florida Institute of Certified Public Accountants Member, Florida Government Finance Officers Association Member, Florida Association of Special Districts

References

We have included three references of government engagements that require compliance with laws and regulations, follow fund accounting, and have financing requirements, which we believe are similar to the District.

 Dunes Community Development District		
Scope of Work	Financial audit	
Engagement Partner	Antonio J. Grau	
Dates	Annually since 1998	
Client Contact	Darrin Mossing, Finance Director 475 W. Town Place, Suite 114
St. Augustine, Florida 32092
                    904-940-5850		

 Two Creeks Community Development District		
Scope of Work	Financial audit	
Engagement Partner	Antonio J. Grau	
Dates	Annually since 2007	
Client Contact	William Rizzetta, President 3434 Colwell Avenue, Suite 200
Tampa, Florida 33614
                  813-933-5571		

 Journey’s End Community Development District		
Scope of Work	Financial audit	
Engagement Partner	Antonio J. Grau	
Dates	Annually since 2004	
Client Contact	Todd Wodraska, Vice President 2501 A Burns Road
Palm Beach Gardens, Florida 33410
                  561-630-4922		

Specific Audit Approach

AUDIT APPROACH
Grau’s Understanding of Work Product / Scope of Services:
We recognize the District is an important entity and we are confident our firm is eminently qualified to meet the challenges of this engagement and deliver quality audit services. You would be a valued client of our firm and we pledge to commit all firm resources to provide the level and quality of services (as described below) which not only meet the requirements set forth in the RFP but will exceed those expectations. Grau & Associates fully understands the scope of professional services and work products requested. Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida and any other applicable Federal, State of Local regulations. We will deliver our reports in accordance with your requirements.

Proposed segmentation of the engagement
Our approach to the audit engagement is a risk-based approach which integrates the best of traditional auditing techniques and a total systems concept to enable the team to conduct a more efficient and effective audit. The audit will be conducted in three phases, which are as follows:

PHASE I:
Preliminary Planning

PHASE II:
Execution of the Audit Plan

PHASE III:
Completion and Delivery

Phase I - Preliminary Planning
A thorough understanding of your organization, service objectives and operating environment is essential for the development of an audit plan and for an efficient, cost-effective audit. During this phase, we will meet with appropriate personnel to obtain and document our understanding of your operations and service objectives and, at the same time, give you the opportunity to express your expectations with respect to the services that we will provide. Our work effort will be coordinated so that there will be minimal disruption to your staff.

During this phase we will perform the following activities:
» Review the regulatory, statutory and compliance requirements. This will include a review of applicable federal and state statutes, resolutions, bond documents, contracts, and other agreements;
» Read minutes of meetings;
» Review major sources of information such as budgets, organization charts, procedures, manuals, financial systems, and management information systems;
» Obtain an understanding of fraud detection and prevention systems;
» Obtain and document an understanding of internal control, including knowledge about the design of relevant policies, procedures, and records, and whether they have been placed in operation;
» Assess risk and determine what controls we are to rely upon and what tests we are going to perform and perform test of controls;
» Develop audit programs to incorporate the consideration of financial statement assertions, specific audit objectives, and appropriate audit procedures to achieve the specified objectives;
» Discuss and resolve any accounting, auditing and reporting matters which have been identified.

Phase II – Execution of Audit Plan
The audit team will complete a major portion of transaction testing and audit requirements during this phase. The procedures performed during this period will enable us to identify any matter that may impact the completion of our work or require the attention of management. Tasks to be performed in Phase II include, but are not limited to the following:
» Apply analytical procedures to further assist in the determination of the nature, timing, and extent of auditing procedures used to obtain evidential matter for specific account balances or classes of transactions;
» Perform tests of account balances and transactions through sampling, vouching, confirmation and other analytical procedures; and
»  Perform tests of compliance.
Phase III - Completion and Delivery

In this phase of the audit, we will complete the tasks related to year-end balances and financial reporting. All reports will be reviewed with management before issuance, and the partners will be available to meet and discuss our report and address any questions. Tasks to be performed in Phase III include, but are not limited to the following:

» Perform final analytical procedures;
»  Review information and make inquiries for subsequent events; and
» Meeting with Management to discuss preparation of draft financial statements and any potential findings or recommendations.

You should expect more from your accounting firm than a signature in your annual financial report. Our concept of truly responsive professional service emphasizes taking an active interest in the issues of concern to our clients and serving as an effective resource in dealing with those issues. In following this approach, we not only audit financial information with hindsight but also consider the foresight you apply in managing operations.

Application of this approach in developing our management letter is particularly important given the increasing financial pressures and public scrutiny facing today’s public officials. We will prepare the management letter at the completion of our final procedures.

In preparing this management letter, we will initially review any draft comments or recommendations with management. In addition, we will take necessary steps to ensure that matters are communicated to those charged with governance.

In addition to communicating any recommendations, we will also communicate the following, if any:

» Significant audit adjustments;
» Significant deficiencies or material weaknesses;
» Disagreements with management; and
»  Difficulties encountered in performing the audit.

Is the recommendation cost effective?

Is the recommendation the simplest to effectuate in order to correct a problem?

Is the recommendation at the heart of the problem and not just correcting a symptomatic matter?

Is the corrective action taking into account why the deficiency occurred?

Our findings will contain a statement of condition describing the situation and the area that needs strengthening, what should be corrected and why. Our suggestions will withstand the basic tests of corrective action:

To assure full agreement with facts and circumstances, we will fully discuss each item with Management prior to the final exit conference. This policy means there will be no “surprises” in the management letter and fosters a professional, cooperative atmosphere.

Communications
We emphasize a continuous, year-round dialogue between the District and our management team. We regularly communicate through personal telephone calls and electronic mail throughout the audit and on a regular basis.

Our clients have the ability to transmit information to us on our secure client portal with the ability to assign different staff with separate log on and viewing capability. This further facilitates efficiency as all assigned users receive electronic mail notification as soon as new information has been posted into the portal.

Cost of Services

Our proposed all-inclusive fees for the financial audit for the fiscal years ended September 30, 2025-2029 are as follows:

  Year Ended September 30,			Fee		
2025	$4,100	
2026	$4,200	
2027	$4,300	
2028	$4,400	
2029	$4,500	
TOTAL (2025-2029)	$21,500	

The above fees are based on the assumption that the District maintains its current level of operations. Should conditions change or Bonds are issued the fees would be adjusted accordingly upon approval from all parties concerned.

Supplemental Information

 	Governmental Audit	Single Audit	Utility Audit	
Current Client	
Year End	
Boca Raton Airport Authority					9/30	
Captain's Key Dependent District					9/30	
Central Broward Water Control District					9/30	
Collier Mosquito Control District					9/30	
Coquina Water Control District					9/30	
East Central Regional Wastewater Treatment Facility					9/30	
Florida Green Finance Authority					9/30	
Greater Boca Raton Beach and Park District					9/30	
Greater Naples Fire Control and Rescue District					9/30	
Green Corridor P.A.C.E. District					9/30	
Hobe-St. Lucie Conservancy District					9/30	
Indian River Farms Water Control District					9/30	
Indian River Mosquito Control District					9/30	
Indian Trail Improvement District					9/30	
Key Largo Wastewater Treatment District					9/30	
Lake Asbury Municipal Service Benefit District					9/30	
Lake Padgett Estates Independent District					9/30	
Lake Worth Drainage District					9/30	
Lealman Special Fire Control District					9/30	
Loxahatchee Groves Water Control District					9/30	
Old Plantation Water Control District					9/30	
Pal Mar Water Control District					9/30	
Pinellas Park Water Management District					9/30	
Pine Tree Water Control District (Broward)					9/30	
Pinetree Water Control District (Wellington)					9/30	
Port of The Islands Community Improvement District					9/30	
Ranger Drainage District					9/30	
Renaissance Improvement District					9/30	
San Carlos Park Fire Protection and Rescue Service District					9/30	
Sanibel Fire and Rescue District					9/30	
South Central Regional Wastewater Treatment and Disposal Board					9/30	
South Indian River Water Control District					9/30	
South Trail Fire Protection & Rescue District					9/30	
Spring Lake Improvement District					9/30	
St. Lucie West Services District					9/30	
Sunrise Lakes Phase IV Recreation District					9/30	
Sunshine Water Control District					9/30	
Sunny Hills Units 12-15 Dependent District					9/30	
West Villages Improvement District					9/30	
Various Community Development Districts (452)					9/30	
TOTAL	491	5	4	484		

CONSULTING / MANAGEMENT ADVISORY SERVICES
Grau & Associates also provide a broad range of other management consulting services. Our expertise has been consistently utilized by Governmental and Non-Profit entities throughout Florida. Examples of engagements performed are as follows:

Accounting systems
Development of budgets
Organizational structures
Financing alternatives
IT Auditing	Fixed asset records
Cost reimbursement
Indirect cost allocation
Grant administration and compliance	

ARBITRAGE

The federal government has imposed complex rules to restrict the use of tax-exempt financing. Their principal purpose is to eliminate any significant arbitrage incentives in a tax-exempt issue. We have determined the applicability of these requirements and performed the rebate calculations for more than 150 bond issues, including both fixed and variable rate bonds.

73

Current Arbitrage Calculations

We look forward to providing Towne Park Community Development District with our resources and experience to accomplish not only those minimum requirements set forth in your Request for Proposal, but to exceed those expectations!

For even more information on Grau & Associates please visit us on www.graucpa.com.

Section B

Proposal to Provide Auditing Services
Towne Park Community Development District
For the Fiscal Year Ending September 30, 2025
With an Option for Four Additional Annual Renewals

Submitted by:

1800 Pembrook Drive
Suite 170
Orlando, Florida 32810
(407) 843-5406

CONTACT: Tamara Campbell, C.P.A.
tcampbell@mcdirmitdavis.com
www.mcdirmitdavis.com

Proposal for Audit Services to
Towne Park Community Development District
Table of Contents

		Page	
Letter of Interest	1	
Company Background	3	
Peer Review Letter	7	
Audit Personnel Experience	9	
References	12	
Service Approach	14	
Cost Proposal	16	

Letter of Interest

April 21, 2025

Tricia Adams, District Manager
Towne Park Community Development District

1800 Pembrook Drive, Suite 170
Orlando, Florida 32810
407-843-5406
www.mcdirmitdavis.com

Thank you for the opportunity to submit our qualifications and experience to serve as independent auditors of Towne Park Community Development District. The accompanying proposal will provide you detailed information regarding the scope of services to be provided, as well as a profile of the firm, the individuals who will serve you, our qualifications and experience, and representative clients, including specific references.

It is our understanding that we will provide the following services:

Financial audit of the basic financial statements of Towne Park Community Development District for the fiscal year ending September 30, 2025, with an option for four additional annual renewals.
We will commit to maintain staff required to conclude the audits within the time constraints indicated in the RFP.
The audit will be performed in accordance with generally accepted auditing standards, Governmental Auditing Standards and the Rules of the Auditor General of the State of Florida.
We believe we are the best-qualified firm to perform the engagement for the following reasons:

We presently audit over forty Community Development Districts, fourteen municipalities and one special water district and have an excellent working knowledge of generally accepted accounting principles related to governmental entities.
We assist in the preparation of the financial statements for most of these governmental entities.
We have assisted nine municipalities in receiving the GFOA "Certificate of Achievement for Excellence in Financial Reporting". Most of these municipalities have been receiving the “Certificate of Achievement” between ten and twenty years. Tamara Campbell is active as a national review team member of the GFOA's "Certificate of Achievement for Excellence in Financial Reporting" program. As a review team member, Ms. Campbell reviews and evaluates financial reports submitted by cities and counties to determine whether the financial reports meet the stringent requirements to receive the GFOA's prestigious award. Participating as a review team member, Ms. Campbell has demonstrated her expertise in governmental accounting and auditing.
We have strong information technology ability and will input the District’s general ledger balances into our ProSystem fx Engagement software and perform a virtually “paperless” audit. The District’s Financial Statements are linked to the general ledger; therefore, the likelihood of errors on the financial statements is reduced.
We have recent and continuous experience and have devoted a great deal of our continuing education to the governmental auditing and accounting field. Our firm meets the independence and education requirements of the Government Auditing Standards issued by the Comptroller General of the United States. Our firm is independent of Towne Park Community Development District as defined by Government Auditing Standards.

the trusted partner

We are members of the American and Florida Institutes of Certified Public Accountants and an Associate member of the Governmental Finance Officers Association. Our firm is active in governmental organizations throughout Central Florida and has served on governmental committees of the Florida Institute of CPA's.
We are a local firm with personnel committed to quality and professional performance, accustomed to providing a high level of client satisfaction. We believe that our firm is part of a team effort to assist the District in developing the best financial reporting possible.
We have a history of continuity of personnel assigned to the engagement. Our single office firm and low personnel turnover assures uninterrupted services from our partners and staff. We have a staff of 28 people and 8 of those are governmental audit staff.
McDirmit Davis, LLC has not colluded with any of the proposers, and we have not defaulted on any previous contract, and are not in arrears on any previous or existing contract and are properly licensed.

Because of our unique qualifications and a philosophy based on complete dedication to client service, we feel confident that we can provide you with responsiveness and a range of experience that will best serve your needs.

Ms. Tamara Campbell, partner, is authorized to represent the firm and may be contacted at 1800 Pembrook Drive, Suite 170, Orlando, Florida 32810, or phone (407) 843-5406.

We would consider it a privilege to continue to serve as independent auditors for Towne Park Community Development District.

Sincerely,

McDirmit Davis, LLC

Tamara Campbell, CPA

Company Background

About Us:
McDirmit Davis, LLC was incorporated in the State of Florida in August 1984 and serves Central Florida from its centrally located office in Orlando, Florida. The partners and managers have over 100 years of combined experience in public accounting, and our firm has grown to be ranked as one of the top 10 accounting firms in Central Florida by the Orlando Business Journal.

When considering whether to hire our firm, you will find that
McDirmit Davis can be differentiated from our competitors in several areas, such as:

Local, Experienced and Involved Partners: Our partners and managers have over 100 years of combined experience in public accounting. Tammy has over twenty (20) years of governmental accounting and auditing experience, including municipalities, airport authorities and over 40 community development districts.

Commitment to Quality: McDirmit Davis has received a “pass” audit opinion by our peer reviewers regarding our firm’s Quality Control Standards.

Timely Audits: Our commitment is to meet all audit deadlines; all of our audits have been performed according to agreed audit schedules.

Our firm has a wide range of clients providing both goods and services in the Central Florida area. Our practice encompasses auditing, accounting, management advisory and tax services. A list of all governmental clients audited by us for the fiscal years 2018-2023 is as follows:

Over Forty Community Development Districts
City of Belle Isle, Florida ^*	•	City of Orange City, Florida^*
City of Clermont, Florida *	•	City of Tavares, Florida^*
City of Fruitland Park, Florida	•	City of Umatilla, Florida^*
City of Inverness, Florida	•	Homosassa Special Water^
City of Lake Helen, Florida^	•	Sun’n Lake of Sebring Improvement District^
City of Lake Mary, Florida^*	•	Town of Montverde, Florida^
City of Longwood, Florida^*	•	Town of Palm Shores, Florida^
City of Mascotte, Florida^	•	Town of Windermere, Florida^
City of Minneola, Florida^

^These entities are presently clients of McDirmit Davis, LLC
*These entities participate in the Certificate of Achievement for Excellence in Financial Reporting program.

General Information about McDirmit Davis
License to Practice in Florida
Our Firm and all key professional staff are properly licensed to practice in the state of Florida. In addition, our Firm and all assigned key personnel are in good standing with the Florida Board of Accountancy. We can provide a copy of actual license, if requested.
Independence
McDirmit Davis, LLC is independent of the District as defined by auditing standards contained in Government Auditing Standards.

Governmental Audit Quality Center
McDirmit Davis, LLC is a member of the AICPA’s Governmental Audit Quality Center which is dedicated to establishing the highest standards of audit quality in the governmental accounting and audit sector.

External Quality Control Review
Our Firm understands the importance of developing a formal quality control program, and therefore have been a member of the Private Companies Practice Section of the American Institute of Certified Public Accountants since 1985. Member firms are required to adhere to quality control standards established by the AICPA Quality Control Standards Committee and to submit to peer reviews of the firm's accounting and audit practice. Peer reviews are intensive reviews of a firm's quality control system by an independent CPA firm. Our firm has had seven peer reviews performed by the American Institute of Certified Public Accountants. Each peer review has included a review of a local governmental entity.
On our most recent peer review performed in 2023, we received a peer review rating of “pass”, which is the highest rating that a firm can receive under the revised peer review standards. We have never been subject to any litigation or disciplinary actions by a client, the State or any professional organization for substandard field work. A copy of our firm’s most recent peer review report follows this section. These peer reviews included a review of at least two governmental engagements, and it should be noted that there were no findings as a result of this review. We have never withdrawn from an engagement prior to the agreed expiration date.

Size and Organization
McDirmit Davis LLC has 28 employees, the total number of governmental audit staff is 8; the professional staff of our firm has been conducting governmental audits in the Central Florida area for the past thirty years. We are experienced auditors in a variety of industries and offer experience in auditing federal grants under the Single Audit Act and performing compliance audits of state grants.

Our experience in governmental auditing has led to the development of efficient procedures that provide various client benefits. Our services provide our clients with a wide range of knowledge, confidence, and helpful management advice.

Memberships

American Institute of Certified Public Accountants

Florida Institute of Certified Public Accountants

Florida Government Finance Officers Association

Government Audit Quality Center

Below is a listing of the type of other services that we have provided to governmental clients:
Assistance in preparation of Comprehensive Annual Financial Reports for recognition by the Government Finance Officers Certificate of Achievement Program.
Issuance of Comfort Letters and Consent Letters in conjunction with the issuance of tax-exempt bonds.
Assistance on early implementation of new GASB Statements.
Assistance in compiling historical financial data for first-time submissions for GFOA Certificate of Achievement for Excellence in Financial Reporting.
Detailed internal control studies and evaluations of accounting systems.
Engagement Team
The following table lists the names of firm accounting personnel assigned to the audit:
Name	Audit Role

Tamara Campbell, CPA	Engagement Partner

Carlos Vidal, CPA	Engagement Manager

Anthony Zelaya	Engagement Senior

All of the above people have considerable experience on governmental audit engagements. All supervisory personnel assigned to the audit, are Certified Public Accountants. The engagement partner and audit senior will be assigned to audit on a full-time basis. In addition to the partner and managers, McDirmit Davis will utilize various audit senior and staff members for audit fieldwork.

Continuing Education
McDirmit Davis, LLC is committed to the personal and professional growth of its staff. Our firm requires an annual minimum of 40 hours of continuing professional education for each staff member.

Our governmental audit staff complies with the continuing education requirements of the State of Florida, the Governmental Accountability Office (GAO), and Governmental Auditing Standards (Yellow Book). Therefore at least 24 hours during a 2- year period must be in subjects directly related to the government environment and to governmental auditing. Our governmental audit staff always exceed this requirement since they attend each year the Florida Governmental Financial Officer’s Association Annual Conference which provides 22 hours of training in governmental accounting and auditing.

As a result of our governmental experience, our staff has taught classes or lectured on various topics. We offer "in-house" education courses for our staff, which at times, our clients have attended. In addition, we are available to teach seminars for the benefit of the District's accounting staff.

Information Technology
Our firm has one dedicated Information Technology specialist who has several years’ experience in setting up and administering computer systems and networks of all sizes. In addition, all governmental audit personnel are experienced with various governmental software programs. We utilize automated, paperless auditing software which stores all trial balances and audit workpapers electronically. We also use Data Analysis Software, which enables us to make random, and targeted sample selections.
We also have several methods for the District to transmit audit information securely. A client portal option, a secure email upload system, and a tailored engagement organizer system.
Records Retention
Our firm maintains records in accordance with local, state, and Federal Public Records Retention Requirements.
Federal or State Reviews
Any Federal or State desk review has resulted in no findings, and we have never undergone a Federal or State field audit.

Peer Review Letter

Audit Personnel Experience

Tammy Campbell, CPA
Partner
Education, Certifications, and Licenses
B.S. Degree in Accounting, University of Central Florida
Masters in Taxation, University of Central Florida
CPA, Certified Public Accountant - Florida
Affiliations and Community Involvement
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)
Florida Government Finance Officers Association (FGFOA)
Reviewer for GFOA’s “Certificate of Achievement for Excellence in Financial Reporting” program
Chair of the Orange County School Board Audit Advisory Committee
Continuing Professional Education
Tammy has completed over 120 hours of Continuing Professional Education (CPE) in the area of governmental accounting and auditing within the past three years and meets the requirements of Governmental Auditing Standards (the “Yellow Book”). CPE included classes on Single Audits, the Yellow Book, and changes in governmental accounting principles, such as GASBS 87 on leases.

Experience
Tammy has 20 years of governmental accounting and auditing experience, including municipalities and special districts.
Her experience has included planning, fieldwork, and preparation of comprehensive annual financial reports for several governmental audit engagements.
Tammy has worked with all municipalities in the ACFR preparation process, including assisting most cities with obtaining the GFOA Certificate of Achievement.

Governmental Audit Experience (Past 5 years)
Over 50 Community Development Districts	•	City of Minneola
City of Belle Isle	•	City of Orange City
City of Clermont	•	City of Tavares
City of Fruitland Park	•	City of Umatilla
City of Inverness	•	Town of Montverde
City of Lake Helen	•	Town of Palm Shores
City of Lake Mary	•	Town of Windermere
City of Longwood	•	Homosassa Water District
City of Mascotte	•	Sun N Lake Improvement District

Carlos Vidal, CPA
Audit Manager

Education, Certifications, and Licenses
Bachelor of Science in Accounting, University of Central Florida
Bachelor of Science in Finance, University of Central Florida
Master of Science in Accounting, University of Central Florida
CPA, Certified Public Accountant - Florida
Affiliations and Community Involvement
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)
Florida Government Finance Officers Association (FGFOA)
Affordable Housing Association of Certified Public Accountants (AHACPA)
Continuing Professional Education
Carlos has completed over 120 hours of Continuing Professional Education (CPE) in the area of governmental accounting and auditing within the past three years and meets the requirements of Governmental Auditing Standards.

Experience
Carlos has 8 years of governmental accounting and auditing experience.
He has significant experience in the audits of governmental and not-for-profit entities, and HUD property entities.

Governmental Audit Experience (Past 5 years)
Various Community Development Districts
City of Belle Isle	•	City of Orange City
City of Inverness	•	City of Tavares
City of Lake Helen	•	City of Umatilla
City of Longwood	•	Town of Windermere
City of Minneola

Anthony Zelaya
Audit Senior
Education, Certifications, and Licenses
Bachelor of Science in Accounting, University of Central Florida
Associate of Arts in General Studies, Valencia College
Associate of Science in Restaurant Management, Valencia College
Affiliations and Community Involvement
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)
Florida Government Finance Officers Association (FGFOA)
Continuing Professional Education
Anthony has completed over 40 hours of Continuing Professional Education (CPE) in the area of governmental accounting and auditing within the past two years and meets the requirements of Governmental Auditing Standards.
Experience
Anthony has 4 years of governmental accounting and auditing experience.
He has significant experience in the audits of governmental and not-for-profit entities.
Anthony is one of the firm’s single audit specialists and is knowledgeable on various compliance requirements.
Anthony has worked with all municipalities in the ACFR preparation process, including assisting most cities with obtaining the GFOA Certificate of Achievement.

Governmental Audit Experience (Past 5 years)
Various Community Development Districts
City of Belle Isle	•	City of Mascotte
City of Clermont	•	City of Minneola
City of Fruitland Park	•	City of Orange City
City of Inverness	•	City of Tavares
City of Lake Helen	•	City of Umatilla
City of Lake Mary	•	Town of Montverde
City of Longwood	•	Town of Palm Shores
Homosassa Special Water District

References of Governmental Accounting Experience

Principal Client Contact	Scope of Work	Years	
			
Sun’n Lake of Sebring Improvement District	
Ms. Coral Benka, Finance Director

5306 Sun’n Lake Blvd. Sebring, FL 33872 cbenka@snldistrict.org	Annual Financial & Compliance Audit and preparation of Financials	2011 to Present	
Trevesta Community Development District	
Ms. Venessa Smith Rizzetta and Company Senior Accountant

3434 Colwell Ave.
Suite 200
Tampa, Florida 33614 vsmith@rizzetta.com	Annual Financial & Compliance Audit and preparation of Financials	2021 to Present	
Meadow Pointe II Community Development District	
Ms. Helena Schneider Inframark
Accounting Supervisor
2005 Pan Am Circle Suite 300
Tampa, Florida 33607 helena.schneider@inframark.com	Annual Financial & Compliance Audit and preparation of Financials	2012 to Present	
Toscana Isles Community Development District	
Mr. Jeffrey Pinder
Wrathell Hunt and Associates Controller

2300 Glades Road Suite 410W
Boca Raton, Florida 33431 pinderj@whhassociates.com	Annual Financial & Compliance Audit and preparation of Financials	2015 to Present	
Homosassa Special Water District	
Ms. Jenn Roberts, Manager
7922 W. Grover Cleveland Blvd. Homosassa, FL 34448 jroberts@homosassawater.com	Annual Financial & Compliance Audit and preparation of Financials	2007 to Present	

List of 2021-2023 Community Development District Audits:
Community Development District	County
Beach Road Golf Estates Community Development District	Lee
Beacon Lakes Community Development District	Miami-Dade
Belmont Community Development District	Hillsborough
Bexley Community Development District	Pasco
Celebration Community Development District	Osceola
Chapel Crossings Community Development District	Pasco
Concorde Station Community Development District	Pasco
Concorde Estates Community Development District	Osceola
Dovera Community Development District	Seminole
Enterprise Community Development District	Osceola
Fiddler’s Creek Community Development District #1	Collier
Heritage Isle at Viera Community Development District	Brevard
Hidden Creek North Community Development District	Hillsborough
Hills of Minneola Community Development District	Lake
Holly Hill Road East Community Development District	Polk
Long Lake Reserve Community Development District	Pasco
Meadow Pointe II Community Development District	Pasco
Mediterra Community Development District	Collier
Mirabella Community Development District	Hillsborough
Osceola Village Center Community Development District	Osceola
Panther Trails Community Development District	Hillsborough
Scenic Highway Community Development District	Polk
Southaven Community Development District	St. Johns
Southern Hills Plantation II Community Development District	Hernando
Spring Ridge Community Development District	Hernando
Summer Woods Community Development District	Manatee
Summerstone Community Development District	Pasco
Suncoast Community Development District	Pasco
Sweetwater Creek Community Development District	 St. Johns The Crossings at Fleming Island Community Development District	Clay
The Woodlands Community Development District	North Port
Toscana Isles Community Development District	Sarasota
Town of Kindred Community Development District	Osceola
Towne Park Community Development District	Polk
Trevesta Community Development District	Manatee
Trout Creek Community Development District	St. Johns
University Square Community Development District	Lee
University Village Community Development District	Lee
Valencia Water Control District	Orange
Watergrass II Community Development District	Pasco
Westridge Community Development District	Polk
Westside Haines City Community Development District	Polk
Willow Walk Community Development District	Manatee

Service Approach

Service Approach
Our audit will be segmented as follows:
Phase 1:Audit Planning
Phase 2:Evaluation and Testing of Internal Controls Phase 3:Substantive Testing

Phase 4:Reporting

Phase 1: Audit Planning
Preliminary planning includes deciding on an overall strategy for the audit, obtaining an understanding of the entity and its environment, including its internal control, making an initial assessment of audit risk and materiality, and deciding on the overall timing of the engagement. We will also begin to assemble our “permanent file,” which consists of copies of organizational charts, District manuals, documents, and financial and other management systems.

We will meet with staff of the District to obtain an understanding of the
flow of transactions through your accounting system. This includes understanding your computer environment in order to comply with the requirements of AU-C 300, Planning an Audit. We will also gather information to identify fraud risks as required by AU-C 240 Consideration of Fraud in a Financial Statement Audit.
We will also perform preliminary analytical procedures and compare trends for the current and at least the two previous years for unusual fluctuations. This will include review of both budget and actual amounts.

During this planning phase, we will ask management and staff at the District to identify areas of higher risk as well as other areas that they want us to focus on during our audit. We will also provide the District with a list of all schedules to be prepared by the District.

Phase 2: Evaluation and Testing of Internal Controls and Compliance
During Phase 2, we will evaluate your control policies and procedures to determine if they are functioning properly in significant transaction classes. To gain an understanding of the procedures in place, and current internal control structure, we typically conduct interviews with staff and management involved in the specific transaction class to be tested. We then perform tests of these controls to determine with reasonable assurance that control procedures are functioning as planned and whether further testing will be needed.

As part of our tests of controls, we will include tests of compliance with applicable ordinances, and state and federal laws and regulations. In order to determine which ordinances, laws and regulations to test for compliance, we start by reviewing the FICPA Practice Aid Compliance Auditing in Florida. We then evaluate which ordinances, laws and regulations have a direct and material effect on the determination of financial statement amounts. Sample sizes are determined based upon our assessment of control risk and may be judgmental, random, or stratified, depending on the attributes of the population being tested. We will select samples from the significant transaction classes and trace from original documents through the computer system to the general ledger through the use of Data Analysis Software.

Service Approach - Continued
Phase 2: Evaluation and Testing of Internal Controls and Compliance - Continued
Our control testing includes obtaining an understanding of the computer software used by the District, and tracing sample selections through the system to determine the desired outcomes are being achieved. Our testing of Information Technology includes inquiries of appropriate personnel regarding data backups and access to District files.
After controls have been documented, evaluated and tested, we will finalize the District’s audit plan. Audit programs will be tailored to fit the specifics of the District’s accounting systems.

Phase 3: Substantive Testing
Our year-end fieldwork will focus on verifying balances in accounts. For example, we will confirm cash balances, as well as debt balances with financial institutions. In addition to obtaining audit confirmations, representation letters and attorney letters, we will perform tests on account balances using analytical procedures, recalculation and verification.
Our firm uses ProSystem fx Engagement electronic audit software which may allow us to interface with your accounting system and reduce the time required to transfer your accounting data to a separate software package. We believe it is important to use analytical review procedures in this substantive phase of the audit. We compare analytical results to our expectation of what the results should be in order to determine if additional audit procedures are required. Typical analytical procedures include expense variances with previous years and budget amounts, revenue variances with previous years and budgeted amounts.

We will keep the District’s management up to date on the progress of the audit and will discuss preliminary findings and potential problems or opportunities as we encounter them. Our approach to resolving problems encountered is to discuss with the District Manager to make sure our understanding is correct. Our process to produce a meaningful “management letter” is to review results of testing of internal controls, as well as year-end field work and draft recommendations for improvements to be discussed with management.
Phase 4: Reporting
The audit work is reviewed by the engagement partner throughout the engagement. Once the engagement partner review is complete, a second review of the financial statements is performed by the independent reviewer. This second review is required as part of McDirmit Davis’s internal system of quality control and ensures the District receives the best service possible.
We will prepare a draft of the financial statements and then issue the following:
Auditor’s report on financial statements
Report on internal control over financial reporting and on compliance and other matters based on an audit of financial statements performed in accordance with Government Auditing Standards.
Management Letter
We will provide technical assistance to the District to meet changes in required disclosures. Once reports have been reviewed by management and approved in final form, we will issue final reports and supply in electronic format.

Cost Proposal

Cost Proposal
We understand the requested services include audits of the District’s financial statements for the year ended September 30, 2025, with the option of four additional annual renewals. The audit will be made in accordance with generally accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States.

McDirmit Davis, LLC is duly licensed under Chapter 473, Florida Statutes and is qualified to conduct audits in the State of Florida and audits in accordance with Government Auditing Standards.

We believe in continuing client contact throughout the year, not just during the audit. We encourage on-going client contact by not charging any fee for phone calls.

Fees include all services, including but not limited to, meals and lodging, transportation, printing and binding, telephone, fax and copies. Out of pocket expense (if any) related to charges for confirmations will be in addition to the audit fee. Invoices will be submitted as work progresses on each phase of the audit.

 Year Ended			Audit Fee		
September 30, 2025	$4,100	
September 30, 2026	$4,200	
September 30, 2027	$4,200	
September 30, 2028	$4,300	
September 30, 2029	$4,300	

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, April 1, 2025, at 4:00 p.m. at the Towne Park Amenity Center #1, 3883 White Ibis Road, Lakeland, Florida, and by Zoom.

Present and constituting a quorum:
Greg Jones by Zoom	Chairman
Jennifer Tidwell by Zoom	Vice Chairperson
Tom Zimmerman	Assistant Secretary
Roger Runyon	Assistant Secretary
Zabrina Sides	Assistant Secretary Also present were:
Tricia Adams	District Manager, GMS
Meredith Hammock by Zoom	District Counsel, Kilinski Van Wyk Patrick Collins	District Counsel, Kilinski Van Wyk
Alan Rayl by Zoom	District Engineer, Rayl Engineering
Caleb Wingo by Zoom	District Engineer, Rayl Engineering
Allen Bailey	Field Service Manager, GMS

FIRST ORDER OF BUSINESS	Roll Call
Ms. Adams called the meeting to order at 4:00 p.m. and called the roll. All five Board members were in attendance and a quorum was established.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Adams opened the public comment period. Mr. Virdee spoke about an easement and his fence.

THIRD ORDER OF BUSINESS	Approval of Minutes of the March 4, 2025,
Board of Supervisors Meeting
Ms. Adams presented the minutes of the March 4, 2025, Board of Supervisors meeting. She noted the minutes have been reviewed by District Management staff and District Counsel. She asked for any comments, corrections, or changes. The Board had no changes to the minutes.

On MOTION by Ms. Sides, seconded by Mr. Zimmerman, with all in favor, the Minutes of the March 4, 2025, Board of Supervisors Meeting, were approved.

FOURTH ORDER OF BUSINESS	Consideration	of	Resolution	2025-03
Approving Fiscal Year 2026 Proposed Budget and Setting a Public Hearing to Adopt
Ms. Adams stated adoption of Resolution 2025-03 approves the proposed budget which is attached as an exhibit. Approval of this resolution sets the public hearing for Tuesday, August 5, 2025 at 6:00 p.m. at the Towne Park Amenity Center. Approval of this resolution will also allow for transmittal of the proposed budget to Polk County and City of Lakeland as well as posting the proposed budget on the District’s website and publishing the notice for the public hearing. She reviewed the proposed budget on page 14 of the agenda package. The budget can be changed any time up through the public hearing where it is adopted but the assessment cannot be increased beyond what is approved today. The cap is being set on the O&M assessment.

On MOTION by Ms. Sides, seconded by Mr. Runyon, with all in favor, Resolution 2025-03 Approving Fiscal Year 2026 Proposed Budget and Setting a Public Hearing for August 5, 2025 at 6:00 p.m. to Adopt, was approved.

FIFTH ORDER OF BUSINESS	Staff Reports
Attorney
Mr. Collins had nothing to report but offered to take any questions the Board may have.
Ms. Sides asked about ethics training. Mr. Collins stated he is still finalizing materials for that.

Engineer
Ms. Adams stated an easement variance request was received which was forwarded to the District Engineer for review. Mr. Rayl noted the homeowner requested to reinstall the white PVC fence back to its original location which is across the entirety of the easement but 6-8 inches from the ground in an effort to allow some stormwater to pass. The easement is not only for drainage but ingress and egress for SWFWMD to conduct maintenance activity along the length of the easement. He reviewed the application and still holds the same position and provided a letter with recommendation of denial of the variance request. That letter was submitted to the District Manager earlier today.
Mr. Rayl has not received any satisfactory bids for the repair work that is needed due to hurricane damage. He noted he sent it out to a new set of contractors for bids. He had set the Dolostone parking estimate at $12K to $15K as a placeholder in the budget and received a bid of
$8,988.

Field Manager’s Report
Consideration of Proposal for Bench Installation
Mr. Bailey presented a GMS proposal to install a bench on tract A for $1,380. No action was taken at this time.

Consideration of Proposal to Repair Stormwater Structure on Lake
Mr. Bailey presented a GMS proposal to repair the stormwater structure on the lake for
$2,644.55. It is for replacement of both skimmers. He made a mistake on the proposal in the agenda which proposed 16 hours and should have been 6 hours making the total $2,184.55. No action was taken at this time, this item was deferred to a future meeting.
Ms. Sides asked how old the front pool is. Mr. Jones noted the pool was built roughly in 2018. The surface has been monitored. Balanced chemicals is a major factor in how long the pool and equipment last, but roughly 8-10 years for resurfacing. That type of repair would come from the reserves.

District Manager’s Report
Approval of the Check Register
Ms. Adams presented the check register from February 19, 2025 through March 21, 2025 totaling $107,356.69. Following the register is a detailed run summary. There is a large transfer of
$31,279 to the Trustee where the debt service fees were transmitted.

On MOTION by Ms. Sides, seconded by Mr. Runyon, with all in favor, the Check Register totaling $107,356.69, was approved.

Balance Sheet and Income Statement
Ms. Adams presented the unaudited financials through the end of February. The District is 98% collected on assessments.

SIXTH ORDER OF BUSINESS	Supervisors Requests
Ms. Sides asked about the property owner and encroachment. Ms. Adams noted an administrative letter will go back to the property owner notifying him the application has been denied. If the property owner chooses, he can advise that he wants to appeal and that would be added to an upcoming Board meeting agenda.

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

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

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section IV

Sukhadevsingh Virdee
5438 Keaton Springs Dr, Lakeland, FL - 33811 Email - virdee1212@gmail.com
Contact - (737) 781 3295

April 15th, 2025

Towne Park Community Development District (CDD)
219 E. Livingston St, Orlando, FL 32801 Contact - (407) 841-5524
www.towneparkcdd.com

Subject: Request for Residential Fence Reinstallation Approval

Dear [CDD Manager / Board Members],

I hope this letter finds you well. My name is Sukhadevsingh Virdee, and I am the homeowner at 5438 Keaton Springs Dr, Lakeland, FL 33811. I am writing to formally request approval to reinstall my residential fence at its original location so that I may fully enjoy the use of my yard, similar to my neighbor at 5430 Keaton Springs Dr as the previous drainage easement concern that required the fence to be moved has now been resolved.
To ensure full compliance with the current guidelines set by the CDD and to avoid any future easement maintenance issues, I will be installing the fence with a ground clearance of approximately 6 to 8 inches to allow for proper stormwater drainage. Additionally, I have installed a 5-foot access gate on the side of the property to ensure easy and convenient entry for district engineers or CDD team members for any future easement maintenance needs.
For your reference, I have submitted all relevant documents including the property survey, photos showing drainage function during and after rainfall, and property records from Polk County to Tricia Adams, the district manager.
Please let me know if there are any additional forms or documentation required to proceed further. I truly appreciate your consideration and look forward to your approval, as this will help ensure the safety of my family, children, and pets.
Thank you for your time and attention to my request.

Sincerely,
Sukhadevsingh Virdee

Towne Park
Community Development District
219 E. Livingston St., Orlando, FL 32801 Ph: 407-841-5524

April 8, 2025

Sukhadevsingh Virdee 5438 Keaton Springs Drive Lakeland, FL 33811

After review of your request to construct a fence along the northern boundary at 5438 Keaton Springs Drive, Lakeland, FL 33811, the decision has been made to deny the request. Your
residence is located on Lot 9, Block 9 in Riverstone Phase 1.

This lot is encumbered on its northern boundary by a 20’ Public Drainage Easement dedicated to the Towne Park CDD. Lot 9 is also subject to a 12’ Public Utility Easement on its southern
boundary. Lot 9 is adjacent to Tract E, a private drainage area and public drainage easement, also dedicated to the Towne Park CDD. This easement contains a 20’ wide surface swale, but no
drainage pipes per the permitted plans.
The previous fence has already been partially removed from the 20’ Public Drainage Easement, leaving encroachments of 3.8 on the east and west property lines.
For these reasons, the District Engineer does not recommend approval of the request, in accordance with Part 4 of the Districts Easement Variance Policy.

Denial. The District reserves the right to deny any request that, in its sole discretion, poses an undue risk of damage to District property or improvements; unduly limits the District’s rights to use the easement for its stated purpose; poses an undue risk to the health, safety, or welfare of
District residents, guests, staff, and invitees; and/or is otherwise incompatible with the nature of the easement in question. If a request is denied, the requestor may appeal the denial at the next meeting of the Board that is at least ten (10) days from the notice of denial. The Board’s decision upon appeal shall be final.

Please contact me should you have any questions. Thank you,

Tricia Adams
District Manager, Towne Park CDD tadams@gmscfl.com
407-841-5524 Ext. 138

TOWNE PARK COMMUNITY DEVELOPMENT DISTRICT
Easement Variance Request

Name of Owner:  ,,..........U...a.....;:.K,...,_H_._.8""'--.....,E ..L_Vs.t=--=--N'---"--------'Cii,. ._H'---------''----0------'Gt=l.::..:.._N.\.<.....,.,,AL.:..S=-11\l  ..c..;O\ \.+'----"-'-:t_R:. =D,c_c=-E:=­ 
	
Address: 5¼3	KEATON	.SPUN&$	)!R,	Lf\KE.:LAN\),	€L-  33 "
Telephone: 73q.-;:J-g \- 3 2..l\S-	Email:	\/'l:R.bf:E I2. I 2-@G.M f\:CL.. C..O'fV\
Description of proposed improvement (please attach a detailed survey sketch showing the proposed location
of the improvement): IMSIAIJ:ATtO \\\. OF	R6Sl\)£NJ::tAL	FE.f\\C..E:	A:S
ITlfJ\\110Ntl> iN	cSURVt'I	BV  l\tt IN	6-t .'rt\\C.\-\	&At)	FR.Of\\	

Proposed installation commencement date: ----0-.3�I8
Acknowledgements (please initial by each):

�\ I 2�.0 2-S------------

ss-J  I acknowledge that any approval is only for the improvement(s) as specified in this request, and that if my plans change, I must file a new variance request.
	 I acknowledge that approval of this variance request is approval from the Towne Park Community Development District only, and that I am responsible for obtaining any other necessary approvals, including but not limited to approvals from any HOA, County, or any other entity having an interest in the property, as applicable.
	 I acknowledge that if this variance request is approved, I will be required to execute a Variance Agreement, which will be recorded in the official records of Polk County, Florida. No improvements may be installed until the Variance Agreement is executed and recorded.
I acknowledge that this variance request must be made by the legal owner of the property. I certify that I am the legal owner of the property.

S ti tf-A\) t:;VSIN6\\.\	oO&:tt,.Ji>AA5:t.Nua tt •\f:tR.l)E:E;

Owner's Signature

Print Name

Date	03 J.2412 0.2.S-

Please submit this completed form to the District Manager by email at tadams(a)1,.mscll.com, or by mail at do Governmental Management Services, 219 E. Livingston St., Orlando, FL 32801.

PRIVACY NOTICE: Under Florida's Public Records Law, Chapter 119, Florida Statutes, the information you submit on this form may become part of a public record. This means that, if a citizen makes a public records request, we may be required to disclose the information you submit to us. Under certain circumstances, we may only be required to disclose part of the information submitted to us. If you believe that your records may qualify for an exemption under Chapter 119, Florida Statutes, please notify the District Manager.

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Legel Descripllon:
Lot 9, Block 9, Riverstone Phase 1, according lo lhc map or plat thereof, BS recorded in Plat Book 174. Page(s) 37 through 50, inclusive, of lhe Public Records of Polk County, Florida.
Property Address:
5438 Keeton Springs Drive Lakeland. Florida 33611

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8U9.ECT PRoPER1Y SHOWH HEICEOHAPPEARS roBE LOCATED IN FLOOD . PER rJ.A..M COliMJMTT I PANEL NUIIBER 1ffl81--G460 0, LAST A£WJ0N DATE IM2fl016.
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NO.	REVISIOffS	BY	DATE	O ertW	Richmond
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Section V

Towne Park CDD Auditor Selection	
	Ability of Personnel (20 pts)	Proposer's Experience (20 pts)	Understading of Scope of Work (20 pts)	Ability to Furnish the Required Services (20 pts)	
Price (20 pts)	Total Points Earned	Ranking
(1 being highest)	
					2025- $4,100			
					2026- $4,200			
					2027- $4,300			
					2028- $4,400			
Grau & Associates					2029- $4,500			
					2025- $4,100			
					2026- $4,200			
					2027- $4,200			
					2028- $4,300			
McDirmit Davis					2029- $4,300			

Section VI

Section C

Towne Park CDD
Field Management Report

May 6th, 2025
Allen Bailey – Field Services Manager GMS

c

Completed

The stormwater spillover on the large lake has been repaired.

It is ready for the increased rains.

Stormwater Spillover

Amenity Fence

The amenity two fence had fence damage, and this has been repaired and parts replaced.

Completed

The bike rack at amenity two was pulled from the ground.

The bike rack has been reburied and secured in place.

Amenity 2 Bike rack

Dog Park Holes

 
The hole in the dog park has been filled in.

This will prevent the dogs from escaping and becoming a tripping hazard for owners.

The amenity fountains have been cleaned of buildup.
This helps the overall appeal of the facility.

Complete

Water Fountains

Irrigation

The district irrigation is up and running now that the decoders have been fixed.

The drum was damaged at amenity two.
This item will need to be replaced.

The Litoral Shelf is holding up during the lack of rain, but we are seeing areas that have died that were close to shore.

Litoral Shelf Along the lake

Towne Park Field Management Report | GMS 2025

5

Amenity Playground Equipment

The district repair of the Sox is complete.
The area that was sodded by the vendor is being monitored as we need rain to assess how well the sod will root.

District Sox Repair

Conclusion

For any questions or comments regarding the above information, please contact me by phone at 407-460-4424, or by email at abailey@gmscfl.com. Thank you.

Respectfully, Allen Bailey

Section 1

Pro Playgrounds 8490 Cabin Hill Road Tallahassee, FL 32311

Towne Park single drum replace...

Project Name

4530 Eagle Falls Place Tampa, Fl 33619

Ship To

Governmental Management Services CF Marshall Tindall
219 E. Livingston St. Orlando, Fl 32801

Customer / Bill To

Quote
Date	Estimate #	
4/23/2025	42348	

WE WILL BEAT ANY PRICE BY 5%!

Item	Description	Qty	Cost	Total:	
	Supply and deliver replacement ground level play				
	item_ single drum with hardware attachment to post				
	**PLAY EQUIPMENT**				
CPE	PARTS- 00212-CR002 Single Drum Post (QUO	1	183.92	183.92	
	861569)				
CLR	Colors: Neutral tan			0.00	
Shipping	Combined Shipping and Freight Charges	1	44.40	44.40	
	Subtotal:	
$228.32	
	Sales Tax: (7.5%)	$0.00	
	Total:	$228.32	
Terms and Conditions - Price valid for 30 days and subject to change. 1. If installation is not included with your purchase, client will be responsible for coordinating, receiving and unloading of all goods, delivery drivers will not help unload goods. 2. Client will be responsible to inspect goods for defect, damage or missing parts, any deficiency or missing parts must be noted on delivery slip. 3. Client will be responsible for costs due to cancelled or missed delivery appointments. 4. Client has reviewed all items, colors and descriptions on this quote for accuracy and correctness. 5. If quote includes installation of goods, the installation is subject to the terms and conditions of Pro Playgrounds “Standard Installation Agreement” a copy of which may be obtained from your Sales Representative.
1-800-573-7529	|	www.proplaygrounds.com

Section 2

Date	Estimate #	
4/24/2025	30306	

506 8th Street West Palmetto,FL 34221

Towne Park CDD
Allen Bailey//407-460-4424 abailey@gmscfl.com
6200 Lee Vista Blvd. Suite 300
Orlando Fl. 32822

Name / Address

Towne Park 3334 Medulla Rd
Lakeland, Fl. 33811
Allen Bailey//407-460-4424 abailey@gmscfl.com

Ship To

	P.O. No.	Terms	Due Date	Rep	FOB	
	42425Allen	50%DN Bal C.O.D.	4/24/2025	Anna	Palmetto	
Item	Quantity	Description	Cost	Total	
Resling	10	Resling Only Chaise Lounge C-150	138.00	1,380.00T	
		Fabric: Same As Existing			
Freight		Shipping Charge	100.00	100.00	
	Subtotal	$1,480.00	
	Sales Tax (0.0%)	$0.00	
	Total	$1,480.00	

Date	Estimate #	
4/24/2025	30307	

506 8th Street West Palmetto,FL 34221

Towne Park CDD
Allen Bailey//407-460-4424 abailey@gmscfl.com
6200 Lee Vista Blvd. Suite 300
Orlando Fl. 32822

Name / Address

Towne Park
3883 White Ibis Rd, Lakeland, FL 33811
Allen Bailey//407-460-4424 abailey@gmscfl.com

Ship To

	P.O. No.	Terms	Due Date	Rep	FOB	
	42425Allen	50%DN Bal C.O.D.	4/24/2025	Anna	Palmetto	
Item	Quantity	Description	Cost	Total	
Restrap	10	Restrap Only Chaise Lounge C-150	80.00	800.00T	
		Strap: Same As Existing	Accent: Same As Existing			
Freight		Shipping Charge	100.00	100.00	
					
		****Please Bring 5 Loaner Lounges For Customer To Use While Work is Being Completed****			
	Subtotal	$900.00	
	Sales Tax (0.0%)	$0.00	
	Total	$900.00	

Section D

Section 1

Towne Park Community Development District

Summary of Check Register

March 22, 2025 to April 25, 2025

Fund	Date		Check No.'s	Amount	

General Fund	

3/24/25		

1010-1016	

$	522,146.64	
	3/27/25		1017-1018	$	124,747.60	
	4/1/25		1019-1021	$	1,711.80	
	4/7/25		1022-1027	$	18,050.67	
	4/14/25		1028-1029	$	12,126.90	
	4/21/25		1030-1033	$	23,888.62	
			General Fund Total	$	702,672.23	
	
January Supervisor				
	Jennifer Tidwell		50006	$	184.70	
	Zabrina L Sides		50009	$	184.70	
				$	369.40	
	
February Supervisor				
	Jennifer Tidwell		50007	$	184.70	
	Zabrina L Sides		50010	$	184.70	
				$	369.40	
	
March Supervisor				
	Jennifer Tidwell		50008	$	184.70	
	Zabrina L Sides		50011	$	184.70	
				$	369.40	
	
April Supervisor				
	Roger D Runyon		50012	$	184.70	
	Zabrina L Sides		50013	$	184.70	
	Thomas D Zimmerman		50014	$	184.70	
	Jennifer Tidwell		50015	$	184.70	
				$	738.80	
					
			Supervisor Total	$	1,847.00	
					
			Total Amount	$	704,519.23	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/28/25	PAGE	1
*** CHECK DATES 03/22/2025 - 04/25/2025 ***	TOWNE PARK CDD GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/24/25 00077	3/08/25 81492	202503 330-53800-47000	*	300.00
CLEAN UP EVENT 3/8 3/9
E&A CLEANING CO	300.00 001010

3/24/25 00040	1/31/25	
	1/31/25	
	1/31/25	
	1/31/25	
	1/31/25	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1	202501 330-53800-47500	*	318.00
REMOVE PAINT FROM PAVERS
2	202501 330-53800-47500	*	705.30
HOLIDAY DECOR REMOVAL
3	202501 330-53800-47500	*	200.00
MEASURING SHADE STRUCTURE
4	202501 330-53800-47500	*	918.99
CHECK TABLE IN CLUBHOUSE
5	202501 330-53800-47500	*	450.00
FIX SIGN
GOVERNMENTAL MANAGEMENT SERVICES-CF	2,592.29 001011
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/24/25 00068	3/18/25 11756	202502 310-51300-31500	*	4,538.75
GENERAL COUNSEL FEB 25
KILINSKI VAN WYK	PLLC	4,538.75 001012
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/24/25 00112	3/11/25 37426135 202503 330-53800-47500	*	397.00
PLUMBING SERVICES
RED CAP PLUMBING AND AIR	397.00 001013
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/24/25 00071	3/11/25 26831	202503 330-53800-47500	*	1,350.00
REPLACE 3 MAIN DRAINS
RESORT POOL SERVICES DBA	1,350.00 001014

3/24/25 00046	3/20/25	
	3/20/25	
	3/20/25	
	3/20/25	
	3/20/25	
	3/20/25	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
03202025 202503 300-20700-10000	*	515.07
ASSESSMENT TSFR SER20162A
03202025 202503 300-20700-10000	*	600.78
ASSESSMENT TSFR SER20182B
03202025 202503 300-20700-10000	*	2,420.62
ASSESSMENT TSFR SER20183A
03202025 202503 300-20700-10000	*	1,548.44
ASSESSMENT TSFR SER20193B
03202025 202503 300-20700-10000	*	1,039.80
ASSESSMENT TSFR SER20193C
03202025 202503 300-20700-10000	*	1,843.89
ASSESSMENT TSFR SER20203D
TOWNE PARK CDD	7,968.60 001015
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/24/25 00108	3/24/25 03242025 202503 300-15100-10000	*	505,000.00
GEN FD EXCESS TSFR TO SBA
STATE BOARD OF ADMINISTRATION	505,000.00 001016
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TWPK TOWNE PARK CDD BOH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/28/25	PAGE	2
*** CHECK DATES 03/22/2025 - 04/25/2025 ***	TOWNE PARK CDD GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/27/25 00113	3/26/25 03262025 202503 300-58100-10000	*	124,564.00
FY25 CAPITAL RESERVE TSFR
TOWNE PARK CDD C/O BANK UNITED	124,564.00 001017
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/27/25 00114	3/26/25 03262025 202503 300-21700-10000	*	183.60
IRS TAX PAYMENT 03/26/25
UNITED STATES TREASURY	183.60 001018
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/25 00077	3/15/25 81500	202503 330-53800-47000	*	150.00
CLEAN UP EVENT 3/15
3/20/25 81520	202504 330-53800-47000	*	1,230.00
CLEANING APR 25
E&A CLEANING CO	1,380.00 001019
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/25 00110	3/26/25 4524-384 202503 330-53800-48200	*	120.00
PEST CONTROL MAR 25
3/26/25 4524-384 202503 330-53800-48200	*	120.00
PEST CONTROL MAR 25
LANDSCAPE WORKSHOP LLC	240.00 001020
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/25 00114	3/31/25 03312025 202503 300-21700-10000	*	91.80
IRS TAX PYMT 3/31/25
UNITED STATES TREASURY	91.80 001021
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/07/25 00107	3/28/25 19381	202503 320-53800-46400	*	5,500.00
POND MAINTENANCE MAR 25
AQUATIC WEED MANAGEMENT, INC.	5,500.00 001022
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/07/25 00082	3/25/25 16950	202503 320-53800-47300	*	2,261.44
IRRIGAITON REPAIR
PRINCE & SONS INC.	2,261.44 001023
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/07/25 00076	4/01/25 RES 21-1 202503 310-51300-31100	*	1,770.00 ENGINEER SVCS MAR 25
RAYL ENGINEERING & SURVEYING LLC	1,770.00 001024
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/07/25 00071	4/01/25 26976	202504 330-53800-48000	*	3,625.00
POOL MAINTENANCE APR 25
RESORT POOL SERVICES DBA	3,625.00 001025
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/07/25 00087	4/01/25 12105254 202501 330-53800-34500	*	2,523.22
SECURITY JAN 25
4/01/25 12105255 202502 330-53800-34500	*	2,092.50
SECURITY FEB 25
SECURITAS SECURITY SERVICES	4,615.72 001026
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TWPK TOWNE PARK CDD BOH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/28/25	PAGE	3
*** CHECK DATES 03/22/2025 - 04/25/2025 ***	TOWNE PARK CDD GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/07/25 00064	4/07/25 04072025 202504 300-15500-10000	*	278.51
EQUIPMENT LEASE MAY 25
WHFS LLC	278.51 001027

4/14/25 00040	4/01/25	
	4/01/25	
	4/01/25	
	4/01/25	
	4/01/25	
	4/01/25	
	4/01/25	
	4/01/25	
	4/01/25	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
200	202504 310-51300-34000	*	4,035.75
MANAGEMENT FEES APR 25
200	202504 310-51300-35200	*	105.00
WEBSITE ADMIN APR 25
200	202504 310-51300-35100	*	157.50
INFORMATION TECH APR 25
200	202504 310-51300-31300	*	875.00
DISSEMINATION SVC APR 25
200	202504 330-57200-11000	*	787.50
AMENITY ACCESS APR 25
200	202504 310-51300-51000	*	.84

202504 310-51300-42000	*	19.32	
202504 310-51300-42500	*	8.55	
202504 320-53800-12000	*	1,837.50	

OFFICE SUPPLIES 200
POSTAGE 200
COPIES 201
FIELD MANAGEMENT SPR 25
GOVERNMENTAL MANAGEMENT SERVICES-CF	7,826.96 001028
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/14/25 00087	3/31/25 12106703 202503 330-53800-34500	*	4,299.94
SECURITY MAR 25
SECURITAS SECURITY SERVICES	4,299.94 001029

4/21/25 00115	2/28/25	
	2/28/25	
	2/28/25	
	2/28/25	
	2/28/25	
	2/28/25	
	2/28/25	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10	202502 320-53800-47300	*	275.87
REPLACE WATER PIPE COVER
11	202502 320-53800-47300	*	257.51
REPLACE DAMAGED SIGN
12	202502 320-53800-47300	*	850.00
TRASH REMOVAL
6	202502 320-53800-47300	*	1,518.00
FRONT WALL/MONUMENT WASH
7	202502 320-53800-47300	*	274.48
REMOVE/INSTALL SOD
8	202502 330-53800-47500	*	300.00
FILL HOLES DOG PARK
9	202502 320-53800-47300	*	200.00
INSTALL POP UP DRAIN
GOVERNMENTAL MANAGEMENT SVC TAMPA	3,675.86 001030
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/21/25 00077	4/04/25 81583	202503 330-53800-47000	*	300.00
CLEAN UP EVENT
TWPK TOWNE PARK CDD BOH

AP300R
*** CHECK DATES	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER
BANK A GENERAL FUND		RUN	4/28/25	PAGE	4	
CHECK	VEND# DATE	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS		AMOUNT	....CHECK..... AMOUNT	#	
	4/05/25 81594	202504 330-53800-47000	*
4/07/25 12875	202504 330-53800-47000	*		300.00
222.13		
	CLEANING SUPPLIES
E&A CLEANING CO			822.13 001031	
- - - - - - - - 4/21/25 00102	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/31/25 00070369 202503 310-51300-48000	*
GANNETT FLORIDA LOCALIQ	-	- - - - - - -	- - - - - - - -

337.30 001032	
- - - - - - - - 4/21/25 00082	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/25 17126	202504 320-53800-46200	*
PRINCE & SONS INC.	-	- - - - - - -	- - - - - - - -

19,053.33 001033	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	- - - - - - -	- - - - - - - -	
	TOTAL FOR BANK A		702,672.23		
	TOTAL FOR REGISTER		702,672.23		

03/22/2025 - 04/25/2025 ***	TOWNE PARK CDD GENERAL FUND

CLEAN UP EVENTS

NOT AUDIT MTG 3/28/25

337.30

LANDSCAPE MAINT APR 25

19,053.33

TWPK TOWNE PARK CDD BOH

Section 2

Towne Park
Community Development District

Unaudited Financial Reporting
March 31, 2025

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	
	Capital Reserve Fund	

12-13	
	Month to Month	

14	
	Assessment Receipt Schedule	

Towne Park
Community Development District Combined Balance Sheet
March 31, 2025

	General Fund	Debt Service Fund	Capital Projects Fund	Capital Reserve Fund	Totals Governmental Funds	
Assets:						
Cash:						
Operating Account	$	220,332	$	-	$	-	$	-	$	220,332	
Capital Reserve Account	$	-	$	-	$	-	$	206,801	$	206,801	
State Board Administration	$	659,269	$	-	$	-	$	-	$	659,269	
Investments: Series 2016 - 2A						
Reserve	$	-	$	111,063	$	-	$	-	$	111,063	
Revenue	$	-	$	148,912	$	-	$	-	$	148,912	
Prepayment	$	-	$	63	$	-	$	-	$	63	
Series 2018 - 2B						
Reserve	$	-	$	60,400	$	-	$	-	$	60,400	
Revenue	$	-	$	192,808	$	-	$	-	$	192,808	
Prepayment	$	-	$	150	$	-	$	-	$	150	
Series 2018 - 3A						
Reserve	$	-	$	256,541	$	-	$	-	$	256,541	
Revenue	$	-	$	654,747	$	-	$	-	$	654,747	
Prepayment	$	-	$	150	$	-	$	-	$	150	
Series 2019 - 3B						
Reserve	$	-	$	167,922	$	-	$	-	$	167,922	
Revenue	$	-	$	412,634	$	-	$	-	$	412,634	
Series 2019 - 3C Reserve	
$	-	
$	112,688	$	-	$	
-	$	112,688	
Revenue	$	-	$	255,360	$	-	$	-	$	255,360	
Prepayment	$	-	$	139	$	-	$	-	$	139	
Series 2020 - 3D				
Reserve	$	-	$	200,003	$	-	$	-	$	200,003	
Revenue	$	-	$	427,759	$	-	$	-	$	427,759	
Construction	$	-	$	-	$	6,797	$	-	$	6,797	
Deposits	$	4,500	$	-	$	-	$	-	$	4,500	
Prepaid Expenses	$	2,299	$	-	$	-	$	-	$	2,299	
Total Assets	$	886,400	$	3,001,339	$	6,797	$	206,801	$	4,101,337	
Liabilities:
Accounts Payable	

$	28,538	

$	-	$	-	$	

-	$	28,538	
Total Liabilites	$	28,538	$	-	$	-	$	-	$	28,538	
Fund Balance:				
Nonspendable:				
Deposits	$	4,500	$	-	$	-	$	-	$	4,500	
Prepaid Items	$	2,299	$	-	$	-	$	-	$	2,299	
Restricted for:								
Debt Service - Series 2016 - 2A	$	-	$	260,038	$	-	$	-	$	260,038	
Debt Service - Series 2018 - 2B	$	-	$	253,358	$	-	$	-	$	253,358	
Debt Service - Series 2018 - 3A	$	-	$	911,438	$	-	$	-	$	911,438	
Debt Service - Series 2019 - 3B	$	-	$	580,556	$	-	$	-	$	580,556	
Debt Service - Series 2019 - 3C	$	-	$	368,187	$	-	$	-	$	368,187	
Debt Service - Series 2020 - 3D	$	-	$	627,762	$	-	$	-	$	627,762	
Capital Projects	$	-	$	-	$	6,797	$	-	$	6,797	
Assigned for:									
Capital Reserves	$	-	$	-	$	-	$	206,801	$	206,801	
Unassigned	$	851,063	$	-	$	-	$	-	$	851,063	
Total Fund Balances	$	857,862	$	3,001,339	$	6,797	$	206,801	$	4,072,799	
						
Total Liabilities & Fund Balance	$	886,400	$	3,001,339	$	6,797	$	206,801	$	4,101,337	

Revenues:		
Assessments - Tax Roll	$	1,024,144	$	1,009,167	$	1,009,167	$	-	
Other Income	$	8,000	$	8,000	$	20,315	$	12,315	
Total Revenues	$	1,032,144	$	1,017,167	$	1,029,482	$	12,315	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	6,000	$	3,800	$	2,200	
Employee FICA Expense	$	-	$	-	$	138	$	(138)	
Engineering Fees	$	15,000	$	15,000	$	16,227	$	(1,227)	
Attorney	$	40,000	$	20,000	$	16,871	$	3,129	
Annual Audit	$	4,100	$	-	$	-	$	-	
Assessment Roll Services	$	10,000	$	10,000	$	10,000	$	-	
Reamortization Schedules	$	625	$	100	$	100	$	-	
Dissemination	$	10,500	$	5,250	$	5,250	$	-	
Trustee Fees	$	23,867	$	20,594	$	20,594	$	-	
Management Fees	$	48,429	$	24,215	$	24,215	$	-	
Information Technology	$	1,890	$	945	$	945	$	-	
Website Maintenance	$	1,260	$	630	$	630	$	-	
Postage & Delivery	$	1,300	$	650	$	659	$	(9)	
Insurance	$	7,558	$	7,558	$	7,032	$	526	
Copies	$	250	$	125	$	97	$	28	
Legal Advertising	$	3,500	$	1,750	$	699	$	1,051	
Other Current Charges	$	4,000	$	2,000	$	258	$	1,742	
Office Supplies	$	200	$	100	$	4	$	96	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative	$	184,653	$	115,091	$	107,693	$	7,398	

Operations & Maintenance		
Field Expenditures
Property Insurance	
$	34,628	
$	34,628	
$	30,421	
$	4,207	
Field Management	$	22,050	$	11,025	$	11,025	$	-	
Landscape Maintenance	$	263,665	$	131,833	$	114,320	$	17,513	
Landscape Enhancements/Replacement	$	55,000	$	27,500	$	12,144	$	15,356	
Pond Maintenance	$	48,000	$	24,000	$	33,000	$	(9,000)	
Electric	$	5,400	$	2,700	$	795	$	1,905	
Water & Sewer	$	1,100	$	550	$	354	$	196	
Irrigation Repairs	$	12,500	$	6,250	$	7,004	$	(754)	
General Repairs & Maintenance	$	20,000	$	10,000	$	3,446	$	6,555	
Contingency	$	17,500	$	17,500	$	64,182	$	(46,682)	
Subtotal Field Expenditures	$	479,842	$	265,985	$	276,689	$	(10,704)	

Amenity Expenditures
Electric	

$	26,400	

$	13,200	

$	8,340	

$	4,860	
Water	$	8,400	$	4,200	$	3,881	$	319	
Internet & Phone	$	3,200	$	1,600	$	1,270	$	330	
Playground & Equipment Lease	$	26,935	$	13,467	$	12,388	$	1,079	
Pool Service Contract	$	43,800	$	21,900	$	22,650	$	(750)	
Pool Furniture Repair & Replacement	$	6,000	$	3,000	$	-	$	3,000	
Janitorial Services	$	22,500	$	11,250	$	8,724	$	2,526	
Security Services	$	50,500	$	25,250	$	18,603	$	6,647	
Pest Control	$	3,400	$	1,700	$	840	$	860	
Amenity Access Management	$	9,450	$	4,725	$	4,725	$	-	
Amenity Repair & Maintenance	$	25,000	$	12,500	$	17,881	$	(5,381)	
Contingency	$	17,500	$	17,500	$	18,606	$	(1,106)	
Subtotal Amenity Expenditures	$	243,084	$	130,292	$	117,907	$	12,385	
					
Total Operations & Maintenance	$	722,927	$	396,277	$	394,596	$	1,681	
					
Total Expenditures	$	907,580	$	511,368	$	502,288	$	9,079	
					
Excess (Deficiency) of Revenues over Expenditures	$	124,564		$	527,194		

Other Financing Sources/(Uses):					
Transfer In/(Out) - Capital Reserve	$	(124,564)	$	(124,564)	$	(124,564)	$	-	
Total Other Financing Sources/(Uses)	$	(124,564)	$	(124,564)	$	(124,564)	$	-	

Net Change in Fund Balance	$	-	$	402,630	
		
Fund Balance - Beginning	$	-	$	455,232	
		
Fund Balance - Ending	$	-	$	857,862	

Revenues:					
Assessments - Tax Roll	$	111,715	$	110,081	$	110,081	$	-	
Assessments - Prepayment	$	-	$	-	$	7,850	$	7,850	
Interest	$	5,405	$	4,390	$	4,390	$	-	
Total Revenues	$	117,119	$	114,470	$	122,320	$	7,850	

Expenditures:					
Interest - 11/1	$	38,731	$	38,731	$	38,875	$	(144)	
Principal - 11/1	$	30,000	$	30,000	$	30,000	$	-	
Special Call - 11/1	$	-	$	-	$	10,000	$	(10,000)	
Interest - 5/1	$	37,981	$	-	$	-	$	-	
Total Expenditures	$	106,713	$	68,731	$	78,875	$	(10,144)	
					
Excess (Deficiency) of Revenues over Expenditures	$	10,407		$	43,445		
					
Fund Balance - Beginning	$	101,726		$	216,593		
					
Fund Balance - Ending	$	112,133		$	260,038		

Revenues:		
Assessments - Tax Roll	$	130,304	$	128,398	$	128,398	$	-	
Interest	$	4,251	$	3,390	$	3,390	$	-	
Total Revenues	$	134,554	$	131,788	$	131,788	$	-	

Expenditures:						
Interest - 11/1	$	43,897	$	43,897	$	43,897	$	-	
Principal - 5/1	$	30,000	$	-	$	-	$	-	
Interest - 5/1	$	43,897	$	-	$	-	$	-	
Total Expenditures	$	117,794	$	43,897	$	43,897	$	-	
						
Excess (Deficiency) of Revenues over Expenditures	$	16,761		$	87,891			
						
Fund Balance - Beginning	$	93,530		$	165,467			
						
Fund Balance - Ending	$	110,291		$	253,358			

Revenues:						
Assessments - Tax Roll	$	525,011	$	517,333	$	517,333	$	-	
Interest	$	15,356	$	11,453	$	11,453	$	-	
Total Revenues	$	540,367	$	528,785	$	528,785	$	-	

Expenditures:						
Interest - 11/1	$	188,575	$	188,575	$	188,575	$	-	
Principal - 5/1	$	135,000	$	-	$	-	$	-	
Interest - 5/1	$	188,575	$	-	$	-	$	-	
Total Expenditures	$	512,150	$	188,575	$	188,575	$	-	
						
Excess (Deficiency) of Revenues over Expenditures	$	28,217		$	340,210			
						
Fund Balance - Beginning	$	282,967		$	571,228			
						
Fund Balance - Ending	$	311,184		$	911,438			

Revenues:						
Assessments - Tax Roll	$	335,844	$	330,932	$	330,932	$	-	
Interest	$	9,909	$	7,220	$	7,220	$	-	
Total Revenues	$	345,753	$	338,152	$	338,152	$	-	

Expenditures:						
Interest - 11/1	$	113,572	$	113,572	$	113,572	$	-	
Principal - 5/1	$	110,000	$	-	$	-	$	-	
Interest - 5/1	$	113,572	$	-	$	-	$	-	
Total Expenditures	$	337,144	$	113,572	$	113,572	$	-	
						
Excess (Deficiency) of Revenues over Expenditures	$	8,609		$	224,580			
						
Fund Balance - Beginning	$	170,266		$	355,976			
						
Fund Balance - Ending	$	178,876		$	580,556			

Revenues:						
Assessments - Tax Roll	$	225,524	$	222,226	$	222,226	$	-	
Interest	$	6,086	$	4,390	$	4,390	$	-	
Total Revenues	$	231,610	$	226,616	$	226,616	$	-	

Expenditures:						
Interest - 11/1	$	75,784	$	75,784	$	75,784	$	-	
Principal - 5/1	$	75,000	$	-	$	-	$	-	
Interest - 5/1	$	75,784	$	-	$	-	$	-	
Total Expenditures	$	226,569	$	75,784	$	75,784	$	-	
						
Excess (Deficiency) of Revenues over Expenditures	$	5,042		$	150,832			
						
Fund Balance - Beginning	$	100,689		$	217,356			
						
Fund Balance - Ending	$	105,731		$	368,187			

Revenues:		
Assessments - Tax Roll	$	399,925	$	394,076	$	394,076	$	-	
Interest	$	10,422	$	7,235	$	7,235	$	-	
Total Revenues	$	410,347	$	401,311	$	401,311	$	-	

Expenditures:					
Interest - 11/1	$	124,528	$	124,528	$	124,528	$	-	
Principal - 5/1	$	150,000	$	-	$	-	$	-	
Interest - 5/1	$	124,528	$	-	$	-	$	-	
Total Expenditures	$	399,056	$	124,528	$	124,528	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	11,291		$	276,783		

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	(4,251)	$	(4,251)	
Total Other Financing Sources/(Uses)	$	-	$	-	$	(4,251)	$	(4,251)	
					
Net Change in Fund Balance	$	11,291		$	272,532		
					
Fund Balance - Beginning	$	150,553		$	355,230		
					
Fund Balance - Ending	$	161,844		$	627,762		

Towne Park
Community Development District Capital Projects Funds
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending March 31, 2025

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

Revenues								
Interest	$	-	$	-	$	-	$	-	$		-	$	68	$	68	
Total Revenues	$	-	$	-	$	-	$	-	$		-	$	68	$	68	

Expenditures:

Capital Outlay	

$	-	$	

-	$	

-	$	

-	$		

-	$	-	

$	-	
Total Expenditures	$	-	$	-	$	-	$	-	$		-	$	-	$	-	
								
Excess (Deficiency) of Revenues over Expenditures	$	-	$	-	$	-	$	-	$		-	$	68	$	68	

Other Financing Sources/(Uses)								
Transfer In/(Out)	$	-	$	-	$	-	$	-	$		-	$	4,251	$	4,251	
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	$		-	$	4,251	$	4,251	
								
Net Change in Fund Balance	$	-	$	-	$	-	$	-	$		-	$	4,319	$	4,319	
								
Fund Balance - Beginning	$	-	$	-	$	-	$	-	$		-	$	2,478	$	2,478	
								
Fund Balance - Ending	$	-	$	-	$	-	$	-	$		-	$	6,797	$	6,797	

Towne Park
Community Development District Capital Reserve Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending March 31, 2025

	Adopted	Prorated Budget	Actual		
	Budget	Thru 03/31/25	Thru 03/31/25	Variance	
Revenues:					
Interest	$	-	$	-	$	13	$	-	
Total Revenues	$	-	$	-	$	13	$	-	

Expenditures:					
Hydraulic Lift (Pool)	$	10,100	$	-	$	-	$	-	
Miscellaneous Expense	$	-	$	-	$	234	$	(234)	
Total Expenditures	$	10,100	$	-	$	234	$	(234)	
					
Excess (Deficiency) of Revenues over Expenditures	$	(10,100)		$	(221)		

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	124,564	$	124,564	$	124,564	$	-	
Total Other Financing Sources/(Uses)	$	124,564	$	124,564	$	124,564	$	-	
					
Net Change in Fund Balance	$	114,464		$	124,343		
					
Fund Balance - Beginning	$	58,610		$	82,458		
					
Fund Balance - Ending	$	173,074		$	206,801		

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

Revenues:

Assessments - Tax Roll	$	-	$	40,518	$	945,392	$	10,139	$	8,396	$	4,722	$	-	$	-	$	-	$	-	$	-	$	-	$  1,009,167	
Other Income	$	923	$	1,104	$	14,086	$	1,401	$	1,562	$	1,239	$	-	$	-	$	-	$	-	$	-	$	-	$	20,315	
Total Revenues	$	923	$	41,622	$	959,478	$	11,540	$	9,957	$	5,961	$	-	$	-	$	-	$	-	$	-	$	-	$  1,029,482	

Expenditures:								
General & Administrative:								
Supervisor Fees	$	-	$	1,000	$	1,000	$	-	$	800	$	1,000	$	-  $	-  $	-  $	-  $	-  $	-  $	3,800	
Employee FICA Expense	$	-	$	-	$	-	$	-	$	61	$	77	$	-  $	-  $	-  $	-  $	-  $	-  $	138	
Engineering Fees	$	375	$	2,020	$	5,021	$	4,437	$	2,604	$	1,770	$	-  $	-  $	-  $	-  $	-  $	-  $	16,227	
Attorney	$	3,344	$	2,507	$	2,150	$	4,331	$	4,539	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	16,871	
Annual Audit	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Assessment Roll Services	$	10,000	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	10,000	
Reamortization Schedules	$	-	$	-	$	-	$	100	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	100	
Dissemination	$	875	$	875	$	875	$	875	$	875	$	875	$	-  $	-  $	-  $	-  $	-  $	-  $	5,250	
Trustee Fees	$	14,533	$	-	$	-	$	6,061	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	20,594	
Management Fees	$	4,036	$	4,036	$	4,036	$	4,036	$	4,036	$	4,036	$	-  $	-  $	-  $	-  $	-  $	-  $	24,215	
Information Technology	$	158	$	158	$	158	$	158	$	158	$	158	$	-  $	-  $	-  $	-  $	-  $	-  $	945	
Website Maintenance	$	105	$	105	$	105	$	105	$	105	$	105	$	-  $	-  $	-  $	-  $	-  $	-  $	630	
Postage & Delivery	$	16	$	48	$	88	$	443	$	13	$	51	$	-  $	-  $	-  $	-  $	-  $	-  $	659	
Insurance	$	7,032	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	7,032	
Copies	$	-	$	1	$	2	$	59	$	16	$	20	$	-  $	-  $	-  $	-  $	-  $	-  $	97	
Legal Advertising	$	-	$	-	$	361	$	-	$	-	$	337	$	-  $	-  $	-  $	-  $	-  $	-  $	699	
Other Current Charges	$	45	$	42	$	42	$	41	$	44	$	45	$	-  $	-  $	-  $	-  $	-  $	-  $	258	
Office Supplies	$	1	$	1	$	1	$	0	$	1	$	1	$	-  $	-  $	-  $	-  $	-  $	-  $	4	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	175	
Total General & Administrative	$	40,693	$	10,792	$	13,838	$	20,646	$	13,251	$	8,473	$	-  $	-  $	-  $	-  $	-  $	-  $	107,693	

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

Operations & Maintenance		
Field Expenditures
Property Insurance	

$	30,421	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-  $	-  $	-  $	-  $	-  $	-  $	30,421	
Field Management	$	1,838	$	1,838	$	1,838	$	1,838	$	1,838	$	1,838	$	-  $	-  $	-  $	-  $	-  $	-  $	11,025	
Landscape Maintenance	$	19,053	$	19,053	$	19,053	$	19,053	$	19,053	$	19,053	$	-  $	-  $	-  $	-  $	-  $	-  $	114,320	
Landscape Enhancements/Replacement	$	-	$	-	$	12,144	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	12,144	
Pond Maintenance	$	5,500	$	5,500	$	5,500	$	5,500	$	5,500	$	5,500	$	-  $	-  $	-  $	-  $	-  $	-  $	33,000	
Electric	$	131	$	83	$	181	$	214	$	90	$	95	$	-  $	-  $	-  $	-  $	-  $	-  $	795	
Water & Sewer	$	59	$	59	$	59	$	59	$	58	$	59	$	-  $	-  $	-  $	-  $	-  $	-  $	354	
Irrigation Repairs	$	237	$	227	$	180	$	103	$	3,995	$	2,261	$	-  $	-  $	-  $	-  $	-  $	-  $	7,004	
General Repairs & Maintenance	$	2,400	$	-	$	1,046	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	3,446	
Contingency	$	17,425	$	2,809	$	-	$	21,474	$	22,474	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	64,182	
Subtotal Field Expenditures	$	77,063	$	29,569	$	40,001	$	48,242	$	53,008	$	28,806	$	-  $	-  $	-  $	-  $	-  $	-  $	276,689	

Amenity Expenditures
Electric	

$	2,082	

$	697	

$	2,096	

$	1,474	

$	632	

$	1,358	

$	-  $	-  $	-  $	-  $	-  $	-  $	8,340	
Water	$	1,227	$	-	$	1,186	$	619	$	204	$	644	$	-  $	-  $	-  $	-  $	-  $	-  $	3,881	
Internet & Phone	$	210	$	210	$	210	$	210	$	210	$	220	$	-  $	-  $	-  $	-  $	-  $	-  $	1,270	
Playground & Equipment Lease	$	2,065	$	2,065	$	2,065	$	2,065	$	2,065	$	2,065	$	-  $	-  $	-  $	-  $	-  $	-  $	12,388	
Pool Service Contract	$	3,875	$	3,625	$	4,275	$	3,625	$	3,625	$	3,625	$	-  $	-  $	-  $	-  $	-  $	-  $	22,650	
Pool Furniture Repair & Replacement	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Janitorial Services	$	300	$	1,751	$	1,680	$	2,712	$	300	$	1,980	$	-  $	-  $	-  $	-  $	-  $	-  $	8,724	
Security Services	$	2,307	$	4,911	$	2,469	$	2,523	$	2,093	$	4,300	$	-  $	-  $	-  $	-  $	-  $	-  $	18,603	
Pest Control	$	-	$	-	$	360	$	240	$	-	$	240	$	-  $	-  $	-  $	-  $	-  $	-  $	840	
Amenity Access Management	$	788	$	788	$	788	$	788	$	788	$	788	$	-  $	-  $	-  $	-  $	-  $	-  $	4,725	
Amenity Repair & Maintenance	$	5,092	$	4,718	$	825	$	5,199	$	300	$	1,747	$	-  $	-  $	-  $	-  $	-  $	-  $	17,881	
Contingency	$	10,000	$	-	$	-	$	3,310	$	-	$	5,296	$	-  $	-  $	-  $	-  $	-  $	-  $	18,606	
Subtotal Amenity Expenditures	$	27,945	$	18,765	$	15,953	$	22,765	$	10,216	$	22,263	$	-  $	-  $	-  $	-  $	-  $	-  $	117,907	
								
Total Operations & Maintenance	$	105,008	$	48,334	$	55,954	$	71,006	$	63,224	$	51,069	$	-  $	-  $	-  $	-  $	-  $	-  $	394,596	
								
Total Expenditures	$	145,701	$	59,126	$	69,792	$	91,652	$	76,475	$	59,542	$	-  $	-  $	-  $	-  $	-  $	-  $	502,288	
								
Excess (Deficiency) of Revenues over Expenditures	$	(144,778)	$	(17,504)	$	889,686	$	(80,112)	$	(66,518)	$	(53,581)	$	-  $	-  $	-  $	-  $	-  $	-  $	527,194	

Other Financing Sources/Uses:								
Transfer In/(Out)	$	-	$	-	$	-	$	-	$	-	$	(124,564)	$	-  $	-  $	-  $	-  $	-  $	-  $	(124,564)	
Total Other Financing Sources/Uses	$	-	$	-	$	-	$	-	$	-	$	(124,564)	$	-  $	-  $	-  $	-  $	-  $	-  $	(124,564)	
								
Net Change in Fund Balance	$	(144,778)	$	(17,504)	$	889,686	$	(80,112)	$	(66,518)	$	(178,145)	$	-  $	-  $	-  $	-  $	-  $	-  $	402,630	

COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2025

Gross Assessments $ 1,101,231.50  $  120,123.23	$  140,111.40  $  564,528.08  $  361,122.13  $	242,499.36	$  430,027.32  $ 2,959,643.02	
Net Assessments  $ 1,024,145.30  $  111,714.60	$  130,303.60  $  525,011.11  $  335,843.58  $	225,524.40	$  399,925.41  $ 2,752,468.01	

ON ROLL ASSESSMENTS

37.21%	4.06%	4.73%	19.07%	12.20%	8.19%	14.53%	100.00%

Date	
Distribution	
Gross Amount	
Discount/Penalty	
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	

11/13/24	
10/21-10/21/24	
$2,787.93	
($146.36)	
($52.83)	
$0.00	
$2,588.74	
$963.22	
$105.07	
$122.55	
$493.78	
$315.87	
$212.11	
$376.14	
$2,588.74	
11/15/24	10/01-10/31/24	$5,537.62	($221.51)	($106.32)	$0.00	$5,209.79	$1,938.47	$211.45	$246.63	$993.73	$635.67	$426.87	$756.97	$5,209.79	
11/19/24	11/01-11/07/24	$54,552.96	($2,182.10)	($1,047.42)	$0.00	$51,323.44	$19,096.57	$2,083.07	$2,429.68	$9,789.53	$6,262.25	$4,205.20	$7,457.14	$51,323.44	
11/26/24	11/08-11/15/24	$52,904.56	($2,116.04)	($1,015.77)	$0.00	$49,772.75	$18,519.58	$2,020.13	$2,356.27	$9,493.75	$6,073.04	$4,078.15	$7,231.83	$49,772.75	
12/06/24	11/16-11/26/24	$381,760.06	($15,270.31)	($7,329.80)	$0.00	$359,159.95	$133,637.15	$14,577.25	$17,002.86	$68,506.87	$43,823.06	$29,427.89	$52,184.87	$359,159.95	
12/20/24	11/17-11/30/24	$2,253,524.08	($90,299.45)	($43,264.49)	$0.00	$2,119,960.14	$788,800.16	$86,042.96	$100,360.27	$404,365.33	$258,667.86	$173,699.66	$308,023.90	$2,119,960.14	
12/27/24	12/1-12/15/24	$96,794.76	($3,641.85)	($1,863.06)	$0.00	$91,289.85	$33,967.36	$3,705.19	$4,321.73	$17,412.80	$11,138.77	$7,479.86	$13,264.14	$91,289.85	
12/31/24	1% Admin Fee	($29,596.44)	$0.00	$0.00	$0.00	($29,596.44)	($11,012.32)	($1,201.23)	($1,401.12)	($5,645.29)	($3,611.22)	($2,424.99)	($4,300.27)	($29,596.44)	
01/10/25	12/16-12/31/24	$28,666.02	($860.02)	($556.12)	$0.00	$27,249.88	$10,139.20	$1,105.99	$1,290.03	$5,197.70	$3,324.91	$2,232.73	$3,959.32	$27,249.88	
02/03/25	10/1-12/31/24	$0.00	$0.00	$0.00	$4,182.60	$4,182.60	$1,556.27	$169.76	$198.01	$797.80	$510.34	$342.70	$607.72	$4,182.60	
02/10/25	1/1-1/31/25	$19,160.15	($403.84)	($375.13)	$0.00	$18,381.18	$6,839.31	$746.04	$870.18	$3,506.06	$2,242.79	$1,506.07	$2,670.73	$18,381.18	
03/07/25	2/1-2/28/25	$13,074.12	($124.60)	($258.99)	$0.00	$12,690.53	$4,721.93	$515.07	$600.78	$2,420.62	$1,548.44	$1,039.80	$1,843.89	$12,690.53	
	TOTAL	$ 2,879,165.82	$ (115,266.08)	$  (55,869.93)	$	4,182.60	$ 2,712,212.41	$ 1,009,166.90	$  110,080.75	$  128,397.87	$  517,332.68	$  330,931.78	$  222,226.05	$  394,076.38	$ 2,712,212.41	

99%
$  40,255.60

Net Percent Collected Balance Remaining to Collect

Section 3

Supervisor of Elections

Melony Bell
••	•	• ••

April 15, 2025

Brittany Brookes - Recording Secretary Towne Park CDD
219 E. Livingston Street Orlando, Florida 32801-1508

RE: Towne Park Community Development District Registered Voters

Dear Ms. Brookes,

In response to your request, there are currently 2,418 voters within the Towne Park Community Development District. This number of registered voters in said District is as of April 15, 2025.

Please do not hesitate to contact us if we can be of further assistance.

Sincerely,

Melony M. Bell Supervisor of Elections Polk County, Florida

P.O. Box 1460, Bartow, FL 33831 • Phone: (863) 534-5888
PolkElections.gov

Para asistencia en Espanol, por favor de llamar al (863) 534-5888