Sanctuary Cove Community Development District
12051 Corporate Boulevard, Orlando, FL 32817
Phone 407-382-3256,- Fax 407-382-3254

Following is the proposed agenda for the Auditor Selection Committee & Regular Board of Supervisors' Meeting for the Sanctuary Cove Community Development District ("District") that is scheduled to be held on Tuesday, August 14, 2018 at 11:30 a.m.  at  the Central  Library, 1301 Barcarrota Blvd West, Bradenton, FL 34205.

For those unable to attend in person, you may participate by telephone: Phone: 1-877-864-6450
Paiiicipant Code: 933751

AUDITOR SELECTION COMMITTEE MEETING
Call to Order
Public Comment Period
Review of Auditing Services Proposals
Grau & Associates
CRI
Ranking of Auditing Services Proposals
Adjournment

BOARD OF SUPERVISORS' MEETING
Organizational Matters
Call to Order
Roll Call to Confirm a Quornm
Public Comment Period
Consideration of Minutes of the May 8, 2018 Audit Selection Committee Meeting and Board of Supervisors' Meeting
Consideration of Resolution 2018-05, Approving the Annual Meeting Schedule for Fiscal Year 2019

Business Matters
Public Hearing on the Adopting of the District's Annual Budget
Public Comments and Testimony
Board Comments
Consideration of Resolution 2018-06, Adopting the Fiscal Year 2019 Budget and Appropriating Funds
Consideration of Funding Agreement for Fiscal Year 2018-2019
Review of Auditor Selection Committee Rankings & Selection of Auditor
Consideration of Statewide Mutual Aid Agreement
Consideration of FY 2018 Funding Request - 4th Quarter
Review and Acceptance of Fiscal Year 2017 Audit
Review of District's Financial Position and Budget to Actual Year to Date

Other Business
Staff Reports
District Counsel
District Manager
District Engineer
Audience Comments
Supervisors Requests

Adjournment

SANCTUARY COVE COMMUNITY DEVELOPMENT DISTRICT

Review of Auditing Services Proposals

SANCTUARY COVE COMMUNITY DEVELOPMENT DISTRICT

Grau & Associates

u &Associates
ED P UBLIC ACCOUNTANTS

Provide
uditing	Services

RY	COVE
EVELOPMENT DISTRICT

August	03, 2018, 3:00PM

unity Development District es, Inc., District Manager

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e 280
431
800) 229 -4728

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Table of Contents

PAGE

EXECUTIVE SUMMARY/ TRANSMITTAL LETTER	1
FIRM QUALIFICATIONS & EXPERIENCE	3
STAFF QUALIFICATIONS,	21
REFERENCES	29
COST OF SERVICES	31
SUPPLEMENTAL INFORMATION	33

951	Yamato Road, S uite 280

tes

Boca Raton, F lorida 3343 1.

(56 1) 994-9299 • (BOO) 299-4728

A N T S

F ax (561) 994 -5823

pment District rict Manager

P rofessional	Auditing Services	for	the  fiscal y ear	ended an option for two (2) add itional annual renewals.

d to respond to the S anctuary Cove Community Development Proposal (RFP). and look forward to working with you on your eable professionals with  extensive experience  in  audits for e know how to work with you to complete an effective and

t, we fully understand the professional services and work
FP   requirements.  Our  team  prov.di  ed   services  in  excess  of
lients  lasty  ear,  and  we  currentyl	audit  over  300 g  overnmental
8 % of work is either aud it or work related to government and au & Associates is a great fit  for  your audit for a variety  of
t the personnel we assign to your  audit are  some  of th e  most e  field.   Unlike  many  other  firms,   our   auditors   work   almost t a l e n t i t ie s , which mean they are more knowledgeable and
.  Our  engag   e m  e n t p   a rt n e r s   have  decades  of  experience  and
o  our  assgi   n m  e n t s ,  wh  i c h   a ll   e n s u re s   a   smoother  process  for
ry lo\N t urn o ve r ra te for	our	industry, you \Non't have to \NOrry rs fromy ear to year.

the level ofp ersonalized service they receive from our talented ur extensive ex perience, we are adept at making the transition p ossible. We work \Nith you to r e s olve any is sue s and keep in re no  surprises  when  the  final  report  delivers.  In fact,  your t any potential aud it adjustments to  you on  a regular basis so e to  research	and respond. Additionally, we  have a disaster ail	data back-ups and offsite file storage, so in the case of an
ould b e safe.

ment District

gi  h   level  of  c-e  sp	o  n  s  i v  e  n  e  s  s  .  VVe	a  n  s  w  e  r   e  m   a  i l s	and	t e  l e  p  h  o  n  e
suall	right away. VVe are always accessible to clients d uring very  eff ort  to  answer  any  q  uestions  as  they	arise. Add itionall,y
aud it  and   disappear_  VV e   u n d e r s ta  nd	th  e   "b  gi	p i c t u r e "  and	think
itor' s p erspective.	VVeremain  in  touch for the  entire y ea,r
mp  rovey  our  District's p erformanc,e  p roced ures  and  controls.
educate you on new or revised rep orting require ments so you omp liant.

imp  eccable. We  have never  been involved  in any  litigation, ny disciplinary action.  Add itionally, we  have never been
ed.	of,	a  p  ub lic   entity	cr·ime	of   any   sort.	VVeh ave	the
op  erform the  eng  agement  and  resources req  uired  to  comp  lete
yl	stab le   and  h ave   never   been   involved	in   any	b ank ruptcy

essional association / licensed certifiedp ub lic accounting firm state  of F lorid a.  VVeare  a  memb er  of th e  American  Institute  of nts	(AICPA)	and	th e  F lorida	Institute	of		Certified	P ub lic itionall  ,  ind ividuals   are   memb ers  of b oth	th e (GFOA) and emb er  of  the  Governmental  Aud it  Quality  Center  (GAQC).  Our S tand ards of the AICP A, Generall	Accepted	Government by the Comptroller General of the UnitedS tates, and th e Rules e  State  of F lorida,  and   any  oth er  app  licab le  federal.  state  and
l i v e r  o u r  r ep  o rt s   in   a c c o rd  a n c e   w it h y o ur	r e q u i r e m e n t s .

l e   o ff e r  for	9 0   d  ay     s .  VVe	c e rt i fy  t h i s p  r op  o s a l  i s   m ad  e  w i th  o u t o r  c o n n e c t i o n	e i th e r  w i t h	a ny		p r e v i o u s fi r m s  o r  c o rp  o r a t i o n s m s .  VV e  a l s o   c e rt ify	o u r   p r o p o s a l  is	in	a ll re sp  e c t s  fa  i r ,  vv i t h o u t o th  e rw i s e	i l l eg  a l  a c t io n , a nd	was	p   r ep a red	in  g  o od	f a i t h . O n ly
e r e s t e d   i n   the   p   r o j e c t  as  p   r in c pi	a l s   are	n a m  ed	in   th  e   p r op  o s a l.
f l i c t s ,  a nd	a n t i c pi	a t e-  s   n o  c o n fl i c t s  d u r i ng	th  e   e ng   ag   e m  e n t .  O  u r

uestions  or  provid e  add itional  information  as  needed. P lease of our P artners, Ant onio J. Grau, CPA (tgrau@graucpa.com) ntosh@q  raucpa.com)	at   56 1.994 .9299 .	VVe	th ank   y  ou	f or
and  exp  erience,  and   look  forward  to  serving  y  ou.

rau&. Associates
TIFIED  PUBLIC ACCOUNTANTS

ualifications	&
xperience

accounting   firm   providing   comprehensive   financial   and    comp  liance nd    other    manag   e m  e n t    c o n s u l t i ng      s e r v i c e s     a nd      we      are       properly lorida. T he P artners, Consultant and Managers  of  Grau  are  members P ub lic Accountants and the Florida Institute of Certified P ublic

ed/licensed S tate of Florida professional corporation and all assigned ly registered/licensed top ractice in the S tate of F lorida.

cial Districts. ial Districts.
ess  of  19,000  hours  of  services  for  our P ublic S	c t o r C li e n t s under
s.
dit and attestation services p rincipally for g overnmental and non­ ud iting st andards. The firm and staff are 100 % d edicated to the aud it

ly f'ocused on providing service to the public sector. By rocusing our e highest level of services to our Public Sector Clients.

emp  loyee,s	15   professional   staff,   including  2	Partners	and	13
g aud iting,  accounting,  consulting,  and  rnonitoring  services to the
siona/s. The number of professional staff by employee class ification

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L FULL TIME EMPLOYEES

Education Requirements

ch n i c a l competence,  we  provide continuing  professional education al staff members, which exceed national and state standards. All of ssociates exceed the education requirements as set forth in lished  by  the  Comp  troller  General  of  the  United  States,  and our ams ensure th a t a ll a ud i t proressionals meet the requirernents to cies.

Professional Staff Training

Partners - All of our Partners are CPA's and have diversified public accounting experience. They are responsible for overall engagement performance, policy, direction and quality control and have far exceeded minimum CPE requirements.

Managers - All of our Audit Managers are CPA's who have demonstrated the ability to plan audit engagements, supervise personnel and maintain frequent contact with clients. They continually upgrade their skills through the firm's continuing education programs and courses sponsored by the AICPA, FICPA and GFOA. They have far exceeded minimum CPE Requirements.

Seniors - All of our Seniors have a minimum of 3 years of diversified public accounting experience. They perform audits, evaluate staff, review findings and prepare audit reports. They possess the potential for upward mobility and have far exceeded minimum CPE requirements.

Memberships

All of the firm's CPA's are properly licensed as CPA's and members in good standing of both the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants. In addition, certain firm professionals are members or have been members of the following professional groups:

FICPA Committee on State and Local Government
Florida Government Finance Officers Association (FGOA)
Special Review Committee of the Government Finance Officers Association
Florida Institute of CPA Non-Profit Conference Committee
Florida Association of Special Districts (FASO)
FGFOA Annual Conference Program Committee
FASO Finance Committee
FICPA Young CPAs Committee
FICPA Accounting Careers Committee

In addition, we have an ongoing recruitment program that seeks only those accountants with a proven record of academic success. When we recruit at the senior and manager level, we select CPA's with proven governmental accounting and auditing experience.

Quality Control and Confidentiality

Grau participates in an external quality review program requiring an on-site independent examination of our auditing practice. Grau has consistently received an unqualified opinion on the quality of our audit practice. During our firm's last external quality control review, eight audits were reviewed, including five government audits. A copy of the report on the firm's most recent quality review can be found on the following page.

In addition to scheduled Peer Reviews, our firm continually monitors performance to ensure the highest quality of services. Under the supervision of the Audit Partner, an Audit Manager is responsible for monitoring quality control of all appropriate engagements.

Results of State and Federal Reviews

All state and federal reviews of the firm's reports and working papers have been accepted without change or revision to issued reports.

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Partial List of Clients

The following is a partial list of clients served and related experience:

COMMUNIIY DMLOPMENT DISTIUCTS	
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Aberdeen Community Development District				9/30	
Allen Plantation Community Development District				9/30	
Amelia Concourse Community Development District				9/30	
Amelia National Community Development District				9/30	
Amelia Walk Community Development District				9/30	
Anthem Park Community Development District				9/30	
Antigua at St. Augustine Community District				9/30	
Aqua Isles Community Development District				9/30	
Arbor Green Community Development District				9/30	
Arlington Ridge Community Development District				9/30	
Armstrong Community Development District				9/30	
Artisan Lakes Community Development District				9/30	
Asturia Community Development District				9/30	
Ave Maria Stewardship Community Development District				9/30	
Aventura Isles Community Development District				9/30	
Bahia Lakes Community Development District				9/30	
Ballantrae Community Development District				9/30	
Ballantrae Hillsborough Community Development District				9/30	
Bartram Park Community Development District				9/30	
Bartram Springs Community Development District				9/30	
Bay Creek Community Development District				9/30	
Bay Laurel Community Development District				9/30	
Bay Tree Community Development District				9/30	
Bayside Improvement Development District				9/30	
Baywinds Community Development District				9/30	
Beach Community Development District				9/30	
Beacon Tradeport Community Development District				9/30	
Beeline Community Development District				9/30	
Bella Verda East Community Development District				9/30	
Bella Verda Lake Community Development District				9/30	
Bella Vida Community Development District				9/30	
Bellagio Community Development District				9/30	
Belmont Community Development District				9/30	
Belmont Lakes Community Development District				9/30	
Bexley Community Development District				9/30	
Blackburn Creek Community Development District				9/30	
Bluewaters Community Development District				9/30	
Bobcat Trail Community Developement District				9/30	

COMMUNITYDMLOPMENT DISIRICIS	

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Cross Creek Community Development District				9/30	
Bonita Landing Community Development District				9/30	
Bonita Village Community Development District				9/30	
Bonnett Creek Resort Community Development District				9/30	
Brandy Creek Community Development District				9/30	
Bridgewater Community Development District				9/30	
Bridgewater of Wesley Chapel Community Development District				9/30	
Briger Community Development District				9/30	
Brighton Lakes Community Development District				9/30	
Brooks of Bonita Springs I Community Development District				9/30	
Brooks of Bonita Springs II Community Development District				9/30	
Bull Frog Creek Community Development District				9/30	
Candler Hills East Community Development District				9/30	
Capital Region Community Development District				9/30	
Captain's Key Dependent District				9/30	
Caribe Palm Community Development District				9/30	
Carlton Lakes Community Development District				9/30	
Cascades at Groveland Community Development District				9/30	
Catalina at Winkler Preserve Community Development District				9/30	
CBUBM Port Orange West Community Development District				9/30	
Cedar Pointe Community Development District				9/30	
Celebration Point Community Development District				9/30	
Central Lake Community Development District				9/30	
Century Gardens Community Development District				9/30	
Century Gardens at Tamiami Community Development District				9/30	
Century Gardens Village Community Development District				9/30	
Century Pare Community Development District				9/30	
CFM (Coolidge Fort Myers) Community Development District				9/30	
Chapel Creek Community Development District				9/30	
Champions Gate Community Development District				9/30	
Champion's Reserve Community Development District				9/30	
Channing Park Community Development District				9/30	
City Center Community Development District				9/30	
City Place Community Development District				9/30	
Clearwater Cay Community Development District				9/30	
Coastal Lake Community Development District				9/30	
Cocot Palms Community Development District				9/30	
Coconut Cay Community Development District				9/30	
Concorde Estates Community Development District				9/30	
Concorde Station Community Development District				9/30	
Connerton West Community Development District				9/30	
Copper Creek Community Development District				9/30	

COMMUNllY DEVELOPMENT DISllUCTS	]
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Copper Oaks Community Development District				9/30	
Copperstone Community Development District				9/30	
Coral Bay Community Development District				9/30	
Coral Keys Homes Community Development District				9/30	
Coral Town Park Community Development District				9/30	
Cordoba Ranch Community Development District				9/30	
Corkscrew Farms Community Development District				9/30	
Coronado Community Development District				9/30	
Cory Lakes Community Development District				9/30	
Country Club of Mount Dora Community Development District				9/30	
Country Greens Community Development District				9/30	
Country Walk Community Development District				9/30	
Covington Park Community Development District				9/30	
Creekside Community Development District				9/30	
Crestview II Community Development District				9/30	
Crestview West Community Development District				9/30	
Cross Country Home Services Community Development District				9/30	
Cross Creek Community Development District				9/30	
Cutler Cay Community Development District				9/30	
Cypress Cove Community Development District				9/30	
Cypress Grove Community Development District				9/30	
Cypress Lakes Community Development District				9/30	
Cypress Shadows Community Development District				9/30	
Deer Island Community Development District				9/30	
Deer Run Community Development District				9/30	
Diamond Hill Community Development District				9/30	
Double Branch Community Development District				9/30	
Dove Pond Community Development District				9/30	
Downtown Doral Community Development District				9/30	
Dunes Community Development District				9/30	
Dupree Lakes Community Development District				9/30	
Eagle Point Community Development District				9/30	
East Bonita Bridge Road Community Development District				9/30	
East Park Community Development District				9/30	
Easton Park Community Development District				9/30	
Enclave at Black Point Marina Community Development District				9/30	
Encore Community Development District				9/30	
Enterprise Community Development District				9/30	
Epperson Ranch Community Development District				9/30	
Estancia at Wiregrass Community Development District				9/30	
Estates at Cherry Lake Community Development District				9/30	
Estuary Community Development District				9/30	

COMMUNIIY DEVELOPMENT DISTRICTS	]
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Falcon Trace Community Development District				9/30	
Fallschase Community Development District				9/30	
Fiddler's Creek Community Development District				9/30	
Fishhawk I Community Development District				9/30	
Fishhawk II Community Development District				9/30	
Fishhawk Ill Community Development District				9/30	
Fishhawk IV Community Development District				9/30	
Fleming Island Plantation Community Development District				9/30	
Florida Green Finance Authority				9/30	
Founder's Ridge Community Development District				9/30	
Fountainbleau Lakes Community Development District				9/30	
Forest Creek Community Development District				9/30	
Gardens at Millenia Community Development District				9/30	
Glen St. Johns Community Development District				9/30	
Gramercy Farms Community Development District				9/30	
Grand Bay at Doral Community Development District				9/30	
Grand Hampton Community Development District				9/30	
Grand Haven Community Development District				9/30	
Greater Lakes/Sawgrass Community Development District				9/30	
Green Corridor PACE District				9/30	
Greyhawk Landing Community Development District				9/30	
Groves Community Development District				9/30	
Habitat Community Development District				9/30	
Hacienda Lakes Community Development District				9/30	
Hamal Community Development District				9/30	
Hammocks Community Development District				9/30	
Harbor Bay Community Development District				9/30	
Harbour Isles Community Development District				9/30	
Harbourage at Braden River Community Development District				9/30	
Harmony Community Development District				9/30	
Harrison Ranch Community Development District				9/30	
Hawk's Point Community Development District				9/30	
Hemmingway Point Community Development District				9/30	
Heritage Bay Community Development District				9/30	
Heritage Greens Community Development District				9/30	
Heritage Harbor Community Development District				9/30	
Heritage Harbor at Braden River Community Development District				9/30	
Heritage Harbour Market Place Community Development District				9/30	
Heritage Harbour South Community Development District				9/30	
Heritage Isles at Viera Community Development District				9/30	
Heritage Isles Community Development District				9/30	
Heritage Landing Community Development District				9/30	

COMMUNllY DMLOPMENT DIS11UCTS	i..a..
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Heritage Oak Park Community Development District				9/30	
Heritage Park Community Development District				9/30	
Heritage Plantation Community Development District				9/30	
Heritage Springs Community Development District				9/30	
Heron Isles Community Development District				9/30	
Hickory Hammock Community Development District				9/30	
High Ridge/Quantum Community Development District				9/30	
Highlands Community Development District				9/30	
Hollywood Beach Community Development District				9/30	
Homestead 50 Community Development District				9/30	
Hypoluxo-Haverhill Community Development District				9/30	
Independence Park Community Development District				9/30	
Indigo Community Development District				9/30	
Indigo East Community Development District				9/30	
Interlaken Community Development District				9/30	
Islands at Doral Ill Community Development District				9/30	
Islands at Doral (NE) Community Development District				9/30	
Islands at Doral (SW) Community Development District				9/30	
Islands at Doral Townhomes Community Development District				9/30	
Isles of Bartram Park Community Development District				9/30	
Journey's End Community Development District				9/30	
Jurlington Creek Plantation Community Development District				9/30	
K-Bar Ranch Community Development District				9/30	
Kendall Breeze Community Development District				9/30	
Kendall Breeze West Community Development District				9/30	
Key Marco Community Development District				9/30	
Keys Cove Community Development District				9/30	
Keys Cove II Community Development District				9/30	
La Collina Community Development District				9/30	
Laguna Estates Community Development District				9/30	
Laguna Lakes Community Development District				9/30	
Lake Ashton Community Development District				9/30	
Lake Ashton II Community Development District				9/30	
Lake Francis Community Development District				9/30	
Lake Padgett Estates Independent District				9/30	
Lake Powell Residential Golf Community Development District				9/30	
Lakes by the Bay South Community Development District				9/30	
Lakeshore Ranch Community Development District				9/30	
Lakeside Community Development District				9/30	
Lakeside Landings Community Development District				9/30	
Lakeside Plantation Community Development District				9/30	
Lakewood Ranch 1 Community Development District				9/30	

COMMUNIIY DMLOPMENT DISllUCTS	i3
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Lakewood Ranch 2 Community Development District				9/30	
Lakewood Ranch 3 Community Development District				9/30	
Lakewood Ranch 4 Community Development District				9/30	
Lakewood Ranch 5 Community Development District				9/30	
Lakewood Ranch 6 Community Development District				9/30	
Legacy Springs Community Development District				9/30	
Legends Bay Community Development District				9/30	
Lexington Community Development District				9/30	
Live Oak No. 1 Community Development District				9/30	
Long Lake Ranch Community Development District				9/30	
Longleaf Community Development District				9/30	
Lucaya Community Development District				9/30	
Madeira Community Development District				9/30	
Magnolia Park Community Development District				9/30	
Magnolia West Community Development District				9/30	
Main Street Community Development District				9/30	
Mainstreet Community Development District				9/30	
Majorca Isles Community Development District				9/30	
Maple Ridge Community Development District				9/30	
Marsh Harbour Community Development District				9/30	
Marshall Creek Community Development District				9/30	
Mayfair Community Development District				9/30	
Meadow Pines Community Development District				9/30	
Meadow Point I Community Development District				9/30	
Meadow Point Ill Community Development District				9/30	
Meadow Point IV Community Development District				9/30	
Meadow Woods Community Development District				9/30	
Mediterra North Community Development District				9/30	
Mediterra South Community Development District				9/30	
Mediterranea Community Development District				9/30	
Middle Village Community Development District				9/30	
Mira Lago West Community Development District				9/30	
Miramar Lakes Community Development District				9/30	
Montecito Community Development District				9/30	
Monterey/Congress Community Development District				9/30	
Myakka Community Development District				9/30	
Moody River Estates Community Development District				9/30	
Myakka Ranch Community Development District				9/30	
Myrtle Creek Community Development District				9/30	
Naples Heritage Community Development District				9/30	
Narcoossee Community Development District				9/30	
Newport Tampa Bay Community Development District				9/30	

COMMUNllY DEVELOPMENT DIS11UCTS	1§
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North Dade Community Development District				9/30	
Northern Riverwalk Community Development District				9/30	
Northwood Community Development District				9/30	
Oak Creek Community Development District				9/30	
Oakridge Community Development District				9/30	
Oaks at Shady Creek, The Community Development District				9/30	
Oakstead Community Development District				9/30	
Old Palm Community Development District				9/30	
Orchid Grove Community Development District				9/30	
Osprey Oaks Community Development District				9/30	
OTC Community Development District				9/30	
Palm Bay Community Development District				9/30	
Palm Beach Plantation Community Development District				9/30	
Palm Coast Park Community Development District				9/30	
Palm Glades Community Development District				9/30	
Palma Sola Trace Community Development District				9/30	
Palms of Terra Ceia Bay Community Development District				9/30	
Pan American West Community Development District				9/30	
Panther Trace I Community Development District				9/30	
Panther Trace II Community Development District				9/30	
Panther Trails Community Development District				9/30	
Parker Road Community Development District				9/30	
Parklands Lee Community Development District				9/30	
Parklands West Community Development District				9/30	
Parkway Center Community Development District				9/30	
Paseo Community Development District				9/30	
PBR Community Development District				9/30	
Pebblewalk Village Community Development District				9/30	
Pelican Marsh Community Development District				9/30	
Pembroke Harbor Community Development District				9/30	
Pentathlon Community Development District				9/30	
Pine Air Lakes Community Development District				9/30	
Pine Island Community Development District				9/30	
Pine Island South Community Development District				9/30	
Piney-Z Community Development District				9/30	
Pioneer Community Development District				9/30	
Poinciana Community Development District				9/30	
Poinciana West Community Development District				9/30	
Portico Community Development District				9/30	
Portofino Cove Community Development District				9/30	
Portofino Isles Community Development District				9/30	
Portofino Landings Community Development District				9/30	

COMMUNITYDMLOPMefT DIS11UCIS	'19
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Portofino Shores Community Development District				9/30	
Portofino Springs Community Development District				9/30	
Portofino Vineyards Community Development District				9/30	
Portofino Vista Community Development District				9/30	
Preserve at Wilderness Lake Community Development District				9/30	
Principal One Community Development District				9/30	
Quantum Community Development District				9/30	
Quantum Park Overlay Community Development District				9/30	
Randal Park Community Development District				9/30	
Remington Community Development District				9/30	
Renaissance Community Development District				9/30	
Reserve Community Development District				9/30	
Reserve 2 Community Development District				9/30	
Reunion East Community Development District				9/30	
Reunion West Community Development District				9/30	
River Bend Community Development District				9/30	
River Glen Community Development District				9/30	
River Hall Community Development District				9/30	
River Place on the St. Lucie Community Development District				9/30	
River Ridge Community Development District				9/30	
Rivercrest Community Development District				9/30	
Rivers Edge Community Development District				9/30	
Sable Palm Community Development District				9/30	
Sail Harbour Community Development District				9/30	
Sampson Creek Community Development District				9/30	
Sandy Creek Community Development District				9/30	
Sausalito Bay Community Development District				9/30	
Seven Oaks I Community Development District				9/30	
Seven Oaks II Community Development District				9/30	
Silver Palms Community Development District				9/30	
Silverado Community Development District				9/30	
Six Mile Creek Community Development District				9/30	
Somerset Community Development District				9/30	
Sonoma Bay Community Development District				9/30	
South Bay Community Development District				9/30	
South Fork Community Development District				9/30	
South Fork East Community Development District				9/30	
South Fork Ill Community Development District				9/30	
South Kendall Community Development District				9/30	
South Shore Corporate Park Industrial Community Development District				9/30	
South-Dade Venture Development District				9/30	
South Village Community Development District				9/30	

COMMUNIIY DMLOPMENT DISIRICTS	i..u..
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Southaven Community Development District				9/30	
Southern Hills Plantation I Community Development District				9/30	
Southern Hills Plantation II Community Development District				9/30	
Southern Hills Plantation Ill Community Development District				9/30	
Spicewood Community Development District				9/30	
Split Pine Community Development District				9/30	
Springridge Community Development District (formerly Killarney)				9/30	
St. John's Forest Community Development District				9/30	
Sterling Hill Community Development District				9/30	
Stevens Plantation Community Development District				9/30	
Stonebrier Community Development District				9/30	
Stonegate Community Development District				9/30	
Stoneybrook at Venice Community Development District				9/30	
Stoneybrook Community Development District				9/30	
Stoneybrook Oaks Community Development District				9/30	
Storey Park Community Development District				9/30	
Summerville Community Development District				9/30	
Summit at Fern Hill Community Development District				9/30	
Sunny Hills Units 12-15 Dependent District				9/30	
SWI Community Development District				9/30	
Talavera Community Development District				9/30	
Talis Park Community Development District				9/30	
Tampa Palms Community Development District				9/30	
Tampa Palms Open Space and Transport Community Development District				9/30	
Tapestry Community Development District				9/30	
Tara Community Development District				9/30	
Terra Bella Community Development District				9/30	
Tesoro Community Development District				9/30	
Thousand Oaks Community Development District				9/30	
Tison's Landing Community Development District				9/30	
Tolomato Community Development District				9/30	
Tomoka Community Development District				9/30	
Toscana Isles Community Development District				9/30	
Town Center at Palm Coast Community Development District				9/30	
Tradition Community Development District				9/30	
Trails Community Development District				9/30	
Trails at Monterey Community Development District				9/30	
Treaty Oaks Community Development District				9/30	
Tree Island Estates Community Development District				9/30	
Treeline Preserve Community Development District				9/30	
Trevesta Community Development District				9/30	
Triple Creek Community Development District				9/30	

COMMUNIIY DEVELOPMENT DISTRICTS	.i.i.i
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TSR Community Development District				9/30	
Turnbull Creek Community Development District				9/30	
Turtle Run Community Development District				9/30	
Tuscany Reserve Community Development District				9/30	
Twelve Oaks Community Development District				9/30	
Two Creeks Community Development District				9/30	
University Place Community Development District				9/30	
University Square Community Development District				9/30	
Urban Orlando Community Development District				9/30	
Valencia Acres Community Development District				9/30	
Vasari Community Development District				9/30	
Venetian Community Development District				9/30	
Venetian Isles Community Development District				9/30	
Venetian Pare Community Development District				9/30	
Verandah Community Development District				9/30	
Verandah East Community Development District				9/30	
Verandah West Community Development District				9/30	
Verandahs Community Development District				9/30	
Verano #1 Community Development District				9/30	
Verano Center Community Development District				9/30	
Verona Walk Community Development District				9/30	
Viera East Community Development District				9/30	
Villa Portofino East Community Development District				9/30	
Villa Portofino West Community Development District				9/30	
Villa Vizcaya Community Development District				9/30	
Village Walk of Bonita Springs Community Development District				9/30	
Villages at Bloomingdale Community Development District				9/30	
Village at Gulfstream Park Community Development District				9/30	
Villages of Glen Creek Community Development District				9/30	
Villages of Westport Community Development District				9/30	
Vista Community Development District				9/30	
Vista Lakes Community Development District				9/30	
Vizcaya in Kendall Community Development District				9/30	
Walnut Creek Community Development District				9/30	
Waterchase Community Development District				9/30	
Waterford Estates Community Development District				9/30	
Waterford Landing Community Development District				9/30	
Watergrass Community Development District				9/30	
Waterlefe Community Development District				9/30	
Water's Edge Community Development District				9/30	
Waterset North Community Development District				9/30	
Waterstone Community Development District				9/30	

COMMUNIIY DEVELOPMENT DISTRICTS	]
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Wentworth Estates Community Development District				9/30	
West Lake Community Development District				9/30	
West Villages Independent District				9/30	
Westchase Community Development District				9/30	
Westchester Community Development District				9/30	
Westridge Community Development District				9/30	
Willow Creek Community Development District				9/30	
Winding Cypress Community Development District				9/30	
Windsor at Westside Community Development District				9/30	
Winston Trails East Community Development District				9/30	
Winter Garden Village at Fowler Groves Community Development District				9/30	
Woodlands Community Development District				9/30	
World Commerce Community Development District				9/30	
Wyndam Park Community Development District				9/30	
Wynnfield Lakes Community Development District				9/30	
Wynnmere West Community Development District				9/30	
TOTAL	432	3	250		

OTHER OOVBRNMBNTAL
BNTITIBS	Ul
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Broward County School District (Joint Venture) (Assessment of Maintenance Operations)							N/A	
Broward County School District (Joint Venture, 20%)							6/3(	
Florida Community College at Jacksonville (Internal Audit)							6/3(	
Florida Transit Association Finance Corporation						6/3(	
Highland County School District (Internal Funds Audit)							6/3(	
Palm Beach County School District (Assessment of maintenance for Facility and Property Management) (Internal Funds Audit)							6/3(	
Palm Beach County School District (Joint Venture, 20%)							6/3C	
Migrant Health Services of Palm Beach County							N/A	
South Florida Water Management District							9/3C	
South Florida Water Management District CERP Program Management Services (Joint Venture)							N/A	
State of Florida Department of Management Services (Construction)							N/A	
State of Florida Department of Transportation (Overhead Audits - Various)						N/A	
TOTAL	2	3	8	4	2	2		

NON-PROFIT CLIBNTS SERVED
AND
RELATED BXPBRIENCE	

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Aid to Victims of Domestic Abuse, Inc.								6/30	
Alliance for Human Services, Inc.								6/30	
Brevard Workforce Development Board, Inc.								6/30	
Broward County Human Riqhts Board/Division (Joint Venture, 30%)								N/A	
Broward Education Foundation								6/30	
CareerSource Broward								9/30	
CareerSource Central Florida									
CareerSource Polk									
Christian Manor								12/31	
Delray Beach Community Land Trust								9/30	
Family Promise								12/31	
Florida Public Transportation Association, Inc.								9/30	
Florida Transit Association Finance Corporation								9/30	
Hispanic Human Resources Council								9/30	
Mae Volen Senior Center								6/30	
National Board for Registration of Registrars								3/31	
National Cancer Registration Board								6/30	
North Lauderdale Academy High School								6/30	
Northwood Develooment Corooration								9/30	
Palm Beach Community Colleqe Foundation								6/30	
Palm Beach County Workforce Development Board (Joint Venture, 25%)								6/30	
Pasco-Hernando Workforce Board								6/30	
Southwest Florida Workforce Development Board								6/30	
Urban League of Palm Beach County								6/30	
TOTAL	9	15	5	15	11	15	8		

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Campbell Property Management 401(k)				12/31	
City of Cooper City General Employee Retirement Plan				9/30	
City of Lauderhill General Employee Retirement Plan				9/30	
City of Parkland Police Pension Fund				9/30	
City of Sunrise General Employees' Retirement System				9/30	
Cross County Home Services and Affiliates 401(k) Plan				9/30	
Danmar Corporation 401(k) Plan				12/31	
Florida Public Utilities 401(k) and Pension Plans				12/31	
Jacksonville Police and Fire Pension Fund				9/30	
Pinetree Water Control District Defined Contribution Retirement Plan				9/30	
San Carlos Park Fire Protection and Rescue Service District				9/30	
Town of Davie General Employees Retirement Plan				9/30	
Town of Hypoluxo Defined Contribution Retirement Plan				9/30	
Town of Lauderdale By The Sea Volunteer Firefighters Pension Plan				9/30	
TOTAL	14	4	9		

SPBCIAL DISTRICTS	i..i.i.
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Belle Fontaine Improvement District					9/30	
Boca Raton Airport Authority					9/30	
Central Broward Water Control District					9/30	
Central County Water Control District					9/30	
Citrus County Mosquito Control District					9/30	
Coquina Water Control District					9/30	
East Central Regional Wastewater Treatment Facility					9/30	
East Naples Fire Control and Rescue District					9/30	
Greater Boca Raton Beach and Park District					9/30	
Greeneway Improvement District					9/30	
Hobe-St. Lucie Conservancy District					9/30	
Homestead Educational Facilities Benefits District					9/30	
Horizons Improvement District					9/30	
Indian Trail Improvement District					9/30	
Key Largo Waste Water Treatment District					9/30	
Lake Padgett Estates Independent Special District					9/30	
Lakewood Ranch Inter-District Authority					9/30	
Lost Rabbit Public Improvement District					9/30	
Loxahatchee Groves Water Control District					9/30	
Myakka City Fire Control District					9/30	
Old Plantation Control District					9/30	
Pal Mar Water Control District					9/30	
Palm Beach Soil and Water Conservation District					9/30	
Pinellas Park Water Management District					9/30	
Pine Tree Water Control District (Broward)					9/30	
Pinetree Water Control District (Wellington)					9/30	
Ranger Drainage District					9/30	
Renaissance Improvement District					9/30	
San Carlos Park Fire Protection and Rescue Service District					9/30	
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	
St. Lucie West Services District					9/30	
Sun 'N Lake of Sebring Improvement District					9/30	
Sunshine Water Control District					9/30	
Twelve Oaks Improvement District					9/30	
West Lakeland Water Control District					9/30	
West Villages Independent District					9/30	
TOTAL	38	3	3	25		

THIS PAGE INTENTIONALLY LEFT BLANK

 	rau &Associates
RTIFIED PUBLIC ACCOUNTANTS

Qualifications, nce	& Resu1,,es

FIRM'S ASSIGNED AUDITING PERSONNEL

our consultant for any technical assistance. In additio n, an audit ement and a senior vvill be assigned to the engagement that will nal staff are available to assist with the engagement should the need

Years erforming overnment
audits	CPE within last 2/3 years	Professional Memberships	
Over30	Government Accounting, Aud it i ng : 95	hours

Accounting, Auditing and Other: 62 hours	AICPA FICPA FGFOA GFOA	
Over40	Government Accounting and Auditing: 32 hours

Accounting   ,  A  ud  it ing	and O t h e r : 62	hours	AICPA F ICP A ICPA	
Over 10	Government Accounting and Auditing hours:88

Accounting, Auditing and Other: 43 hours	AICP A F ICP A FGFOA FASO	
Over5	Government Accounting and Auditing h ours:44

Accounting, Auditing and Other: 57 hours	
I	AICPA F ICP A	

p

nder	the direct superv1s 1o n	of	a n	Engagement	Partner_	The nsively during the various stages of the engagement and hasd irect irection,   supervision, quality  control,	security, confidentiality of munication with client personnel.

olved in:

erall aud it work papers;
reporting issues; ports,
it eng  agement

all aspects of our the personnel

ory Consultant
	available   as   a   sounding	board  to   advise   in  those   areas  where perform a second review of all reports to be issued by Grau &

ely  with  the  partner and the	District to ensure that the financial pared in accord ance with professional standard s and firm p olicy.

ms, as needed; ssing	r i s k ;
he partners the progress of t t,e audit; and
ts and all reports issued by th e firm for accuracy, completeness and e with professional standards and firmp olicy.

   ultants and Personnel

above, Grau and Associates has staff with significant IT auditing tion   and  testing		of	in t er  n a l   c o n t r o l s .   Because  our   staff h as   both  a y  are  able to	communicate	effectively	all IT  related	concerns to with an outside group of IT management consultants to assist with ork  and  database  security,  internet  securit	and  vulnerability	testing.

t  team's workload is org  anized in such  a way that add itional  activities this  engagement  will  not  impact  our  current  commitments  to   our u ff icie nt sta ff c ap acit y to integ r a t e these p rofessional services into ions, wh ile continuing to ma.intain  the  highest standards  of q uality ur clients.

ENT TEAM

ational and local Firms,	Grau's proposed engagernent tearn is percentage  or high-level   audit pr  o'l'essionals.	This  gives  us  the
and be more efficient as a result OTour Team's DECADES OT

Grau & Associates

t!!I P A R TNE R /C O NS UL T A NT
-i M AN A G e R s
- SEN IO R..
- S T A F F

20%

engagement will be performed by
A/Tanagen7enl and	Sen.For Slaff"

vs.

m:	Typical National CPA Firm

- PAYN ERS
I!!  MANI\ GE:RS
I! SENIOR
SIA.FF

10%

PARTNERS a  MANAGERS r SENIOR
STAFF

0 °/4

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ment is ent"

Forty-five percent of engagement is performed by " Management"

Antonio J. Grau, CPA, Managing Partner
e-mail: tgrau@graucpa.com / 561-939-6672

Education
Bachelor of Arts, Business Administration, 1983 University of South Florida; Accredited in Business Valuation by the AICPA, 1998; Personal Financial Specialist, 1997; Accredited in Advanced Single Audit by the AICPA, 2016

Professional History
CPA, in Florida since February 28, 1985, Certificate No. 15330
Grau & Associates	Partner	2006-Present	
Grau & Company	Partner	1995-2005	
Grau & Company	Audit Manager	1987-1995	
International Firm	Auditor	1985-1986	
Grau & Company	Staff Accountant	1983-1984	

Clients Served (partial list)
(>300) Various Special Districts
Aid to Victims of Domestic Abuse, Inc. Brevard Workforce Board
Broward Education Foundation CareerSource Broward
City of Cooper City
City of Lauderdale Lakes City of Lauderhill
City of Lauderhill General Pension City of North Lauderdale
City of Oakland Park City of Weston
Delray Beach Housing Authority
East Central Regional Wastewater Treatment Facl. Florida Community College at Jacksonville
Florida Department of Management Services Greater Boca Raton Park & Beach District Hispanic Human Resource Council

Key Largo Water Treatment District Mae Valen Senior Center, Inc.
North Lauderdale Academy High School Orlando Housing Authority
Palm Beach County Workforce Development Board Peninsula Housing Programs
School Board of Broward County School Board of Miami-Dade County School Board of Palm Beach County
South Florida Water Management District Southwest Florida Workforce Development Board Town of Davie
Town of Highland Beach Town of Hypoluxo Village of Golf
Village of Wellington
West Palm Beach Housing Authority

Professional Education (over the last three years)

Course
Government Accounting and Auditing Accounting, Auditing and Other
Total Hours

Hours 95
62
157 (includes of 4 hours of Ethics CPE)

Other Qualifications
As a member of the Government Finance Officers Association Special Review Committee, Mr. Grau participated in the review process for awarding the GFOA Certificate of Achievement in Financial Reporting. Mr. Grau was the review team leader for the Quality Review of the Office of Management Audits of School Board of Miami-Dade County.

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

Florida Government Finance Officers Association Government Finance Officers Association Member

Antonio S. Grau, CPA, Concurring Review Consultant
e-mail: asgrau@graucpa.com

Education
Bachelor Degree, Business Administration, 1966, University of Miami, Certificate of Educational Achievement from the AICPA in Governmental and Not-For-Profit Accounting and Auditing, 1994/1995

Professional History
CPA in Florida since April 29, 1970, Certificate No. 2623 Grau & Company	Partner
Public Company	Financial Officer
International Firm	Auditor

1977-2004
1972-1976
1966-1972

Clients Served (partial fist)
Mr. Grau was the head of the governmental audit department of Grau & Company, and performs the concurring review and advises on all the governmental audits of the firm.
Atlanta Housing Authority	Hispanic Human Resource Council
Broward County Housing Authority	Mae Valen Senior Center, Inc.
City of Dania Beach	Miami Beach Housing Authority
City of Lauderdale Lakes	North Lauderdale Academy High School
City of Lauderhill	Palm Beach County Workforce Development Board
City of Lauderhill General Pension	School Board of Miami-Dade County
City of Miami Springs	South Florida Water Management District
City of Oakland Park	Town of Hypoluxo
City of Sweetwater Pension	Town of Lauderdale-By-The-Sea Florida Community College at Jacksonville	Town of Miami Lakes
Highland County School District	Town of Southwest Ranches Downtown Development Authority of the City of	Village of Biscayne Park
Miami / Community Development Block Grants	West Palm Beach Housing Authority

Professional Education (over the fast two years)
Course	Hours
Government Accounting and Auditing	32
Accounting, Auditing and Other	62
Total Hours	94 (includes of 4 hours of Ethics CPE)

Other Qualifications
Mr. Grau was the review team leader for the Quality Review of the Office of Management Audits of School Board of Miami-Dade County.

Professional Associations/ Memberships

Member, American Institute of Certified Public Accountants Member, Florida Institute of Certified Public Accountants
Past member, State and Local Government Committee, Florida Past member, Quality Review Acceptance Committee, Florida
Past member of BKR International Committee on Government and Non-Profit Accounting and Auditing

Racquel C. McIntosh, CPA, Partner
e-mail: rmcintosh@graucpa.com / 561-939-6669

Education
Master of Accounting, MACC; Florida Atlantic University, December 2004; Bachelor of Arts - Majors: Accounting and Finance; Florida Atlantic University, May 2003

Professional History
Grau & Associates	Partner	2014-Present	
Grau & Associates	Manager	2009-2014	
Grau & Associates	Senior Auditor	2007-2009	
Grau & Associates	Staff Auditor	2006-2007	
Grau & Company	Staff Auditor	2005-2006	

Clients Served (partial list)
(>300) Various Special Districts Boca Raton Airport Authority
Brevard Workforce Development Board Broward Education Foundation Coquina Water Control District
City of Cooper City
City of Pompano Beach (Joint Venture) City of West Park
City of Weston
East Central Reg. Wastewater Treatment Fae. East Naples Fire Control & Rescue District Greater Boca Raton Beach & Park District Key Largo Wastewater Treatment District

Pinetree Water Control District (Broward/Palm Beach) Ranger Drainage District
San Carlos Park Fire Protection & Rescue District South Central Reg. Wastewater Treatment & Disp. Bd. South Trail Fire Protection & Rescue
Southwest Florida Workforce Development Board Sun N Lake of Sebring Improvement District Town of Highland Beach
Town of Hypoluxo Town of Lantana
Town of Hillsboro Beach Village of Golf
Village of Wellington

Professional Education (over the last three years)

Course
Government Accounting and Auditing Accounting, Auditing and Other
Total Hours

Hours
88
43
ill (includes of 4 hours of Ethics CPE)

Professional Associations/ Memberships
American Institute of Certified Public Accountants	FICPA State & Local Government Committee Florida Institute of Certified Public Accountants	FICPA Atlantic Chapter Board Member FICPA Young CPAs Committee	FGFOA Palm Beach Chapter

David Caplivski, CPA, Manager
e-mail: dcaplivski@graucpa.com / 561-939-6676

Education
Master of Accounting; Florida Atlantic University, December 2009
Bachelor of Science - Major: Environmental Studies; Nova Southeastern University, May 2002

Professional History
Grau & Associates Grau & Associates Grau & Associates

Clients Served (partial list)

Manager Senior Auditor Staff Auditor

2014-Present 2013-2014
2010-2013

(>300) Various Special Districts Boca Raton Airport Authority
Brevard Workforce Development Board Broward Education Foundation CareerSource Broward
Coquina Water Control District Central County Water Control District City of Miami (program specific audits) City of West Park
Coquina Water Control District
East Central Regional Wastewater Treatment Facl. East Naples Collier County Admin. Fire District East Naples Fire Control & Rescue District
Greater Boca Raton Beach & Park District Hispanic Human Resource Council
Indian Trail Improvement District

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	44 Accounting, Auditing and Other		57

Loxahatchee Groves Water Control District Old Plantation Water Control Distirct Pasco-Hernando Workforce Board Pinetree Water Control District
San Carlos Park Fire Protection & Rescue District South Indian River Water Control District Southwest Florida Workforce Development Board South Trail Fire Protection & Rescue
Town of Haverhill Town of Hypoluxo
Town of Hillsboro Beach Town of Lantana
Town of Lauderdale By - The - Sea Town of Pembroke Park
Village of Wellington Village of Golf

Total Hours	101 (includes of 4 hours of Ethics CPE)
Professional Associations/ Memberships Member, American Institute of Certified Public Accountants Member, Florida Institute of Certified Public Accountants

Grau.&Associates
ERTIFIED P UBLIC ACCOUNTANTS

eferences

ial audit oJ . Grau
lly since 2004
Wodraska, Vice President Burns Road
each Gardens, Florida 33410 0-4922

cial audit io J. Grau
lly since 2009
Fishkind, Director Corporate Blvd.
do, Florida 33410
2-3256

ial audit o J . Grau
ly since 1998
Mossing, Finance Director Town Place, Suite 114 ustine, Florida 32092
0-5850

of government engagements that require compliance vvith counting, and have financing requirements, vvhich we believe

rau&. Associates
TIFIED  PUBLIC ACCOUNTANTS

t	of	Services

Our proposed all-inclusive fees for the financial audit for the fiscal years ended September 30, 2018-2020 are as follows:

Year Ended September 30,

2018

2019

2020

TOTAL

 	Fee	

$2,400

$2,500

$2,600

$7.500

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.

32

 rau &Associates
RTIFIED  PUBLIC ACCOUNTANTS

ental	J:nfor1,,ation

33

Specific Audit Approach

SCOPE /	WORK PRODUCTS /	RESULTS
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
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. Consider the methods that are used to process accounting information which influence the design of the internal control. This understanding includes 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. 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.
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 Ill include, but are not limited to the following:

Perform final analytical procedures.
Review information and make inquiries for subsequent events.
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.

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:

The recommendation must be cost effective;
The recommendations are to be the simplest to effectuate in order to correct a problem;
The recommendation must go to the heart of the problem and not just correct symptomatic matter; and
The corrective action must take into account why the deficiency occurred.

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

Communications

We emphasize a continuous, year-round dialogue between the District and our management team. We typically begin our audit process with an entrance conference before the onsite fieldwork begins. 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. We strive to continue to keep an open line of communication through the fieldwork and ending with an exit conference.

Additional Services

CONSULTING / MANAGEMENT ADVISORY SERVICES

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

Accounting systems
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. Please find a partial list of clients served on the following pages.

OVIDED ARBITRAGE SERVICES FOR
ENTAL CLIENTS INCLUDING:

H e r it a g e P  a lm s  C o m m u n i ty  D e v e lop  m e n t  D is tri c t
H e r it a g e  Pines Com,nunlt-y D e v e lo p m e n t D i s tr ic t
H e ri ta g e  Springs Community Develop  m  e n t  D is t r ict
H u n ti ng to n C o m m u n i t y D e v e l op m e n t O i s td c t
t	•	Ind ig o East Community Developrnent District
Island s o f Doral Ill Comrn u n i'l y D e v e l o p m e.n t D is tr i c t
Julington CreekP lantatlof) Comm. De,v Dlsrt l c t
Laguna Lakes  Community  Develop  m  e n t  D is t r ic t

ic t

L ak  e   A sh  t o n   C o m m  u n iyt

D e v e l op m e n t D ls tr lo t

Lake Ashton II Community Development District
Lake Powell Resid e n li a l G o lf C o m m u n i ty D e v . D ls tr lo l
Lakes By The BayS outh Community Dev. Dis trict
L  a ke w o o d   Ranch 1  Community Develop  m  e n t  D l s tri c t
L  a nd  m  a r k  a t  Doral Communi ty Devl31op m  e n t   D is t ri c t

nt District

Jurllngton  Creek P lantation  Communiyt

Dev. District

ict

Lakewood Ranch2  Community Development  District
Lakewood Ranch   3    C o rn m  u n l ty  Development District
L akewood  Ranch4  Community Development District
L ak   e w o od    Ranch5   Community Development District

L  a k e w o od   Ranch 6 Communiyt    D e v e l op  m  e n t  D is tr ic t
L e g a cy Sp r in g s Improvement District No. 1
Live Oak Communiyt    D e v e l op m  e n t  District

istrict

Main S t...ee t C o m m u n i ty D e v e l o p m e n t District
Marshall Creek   C o m m u n it y  Development  District
Mead  o w   Pointe II Community  Develop   m e n t  D is tri ct
M ed i te rr a N o rth C o m m u n it y D e v e l o p m e n t D is tri c t
M e d ll e rr a South Community Development Dis trict
Mediterranea Community Develop  m e n t  D i s tr i c t
M id  to w n   M i a m i  Community  Develop  m  e n t  D i s tr ic t

opment District

M o ody    R iv e r  C o m m  u n iyt

D e v e lop m e n t District

l	• Monterra Community Development District
Narcossee  Com111un it y  Developmer,t Dlstrl<::t
pment District	•	N  o  r th    Springs lmprov,;,ment District
Oakstead  Community Development District
Old  P alm Community Develop   m e n t  District

I	•    Orch .di

Grove Community Development District

• OTC Community Development District
Overoaks Community Development District
Palm Glades Community Development District
Parklands Lee Community Development District
P arklands VVest Communl·ty Deve lop m e n t D is tr i c t
P  a rk  w ay   C e n te r  Community De:velop  m  e n t  D is tr ic t
ic t	•	Pine Air Lakes Community Develop   m e n t  D is t r ic t
P i n e  Is la nd  C o m m u n iyt	D e v e l op m e n t District
Pine Rld9e P lantation Community Developrnent District

37

AGE SERVICES (Continued.)

Tuscany Reserve Community Development District
University Place Communit	Development District

ict

Urban Orlando Community Development District

Vasari Community Development District
Verandah East  Communiyt    D e ve lop  m  e n t  O is -tri c t
Verandah West Community Development District
Verano Center Community Development Distric t
Villa Portofino East Community Development District
ct	• Villa Vizcaya Community Development District

ict

Villages of Westport Comm. Development District
Villasol Community Development District
Vista  Lakes Community Develop  m  e n t  D is tri c t
Vizcaya Community Development District
Vizcaya in Kendall Community Development District
Walnut Creek Community Development District
Walerch a s e C o m m u n ity D e v e l o p m e n l District
Waterford Estates Community  Develop   m e n t  D i s t ri c t
VVaterstone Community Development District

ct	• WentworthE states Community Development District
Westchester  Community  Develop  m e n t  D i s tr i c t  #1
Woodlands Community Development District
Wynnfleld Lakes Community  Development District

des value and services ve and	beyond
nal auditor's	''product''

Sanctuary	Cove	Community	Development d experience to accomplish  not only those
orth	in	your	Request	for   Pr  oposa,l	but	to

ormation on Grau &Associates us  on  www.gr  aucpa.com.

38

SANCTUARY COVE COMMUNITY DEVELOPMENT DISTRICT

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s t he opportunity to  propose on auditi ng   services to Sanctuary	Cove istr ict ).  We  areg  enuinely  excit ed  about  the  prospect  of  cont inuing e r m r e l at  i o n s h ip . We p r i d e o u ,-s e l v e s on g e t t i ng	to	know  our clients n o v at i v e IDEAS to move them from compliance to providing th em a

elieve in developing long-t erm, mutually beneficial relat ionships and value    with    a    fee   st ructure    and    service    solutions   that  pr  ovid e d savings.  OurInvestment st   a rt  s   on    "Day  1"   as your  assigned   team streamlinedp rocess that minimizes your t ime and d isrupt ion during nge and continues throughout t he relationship.
am consist s of mor e than 1,800p rofessionals, which allows us to by   aligning  t heir   industry,   service,  and  sp  ecialty   skills  with   your ms d eliver  the  highest  l evel  of b usiness acumen  and  knowledg  e  to ommitment   to   consist ent   st aff ing    allows  you  to   maxi1Tiize  savings o u r n e e d s .
big     firm  expertise  wit h  sm all  firm  service.  Of app roximat   e ly   45,000
in  the	Unit ed  States,  CRI   current ly r a n k s	among  t he  top	20.
f Pr  imeGloba,l	an  associat ion  of   ind ependent   account ing  firms,  we
nal resources as - and when - need ed . Le v e rag i ng t h e s e r e s o ur c e s e ci s i o n - m  a k i ng     a u t h  o r i t y  m  e a n s  that  simplified solut   i o n s   ar   e   only  a believe th at's t heb est of b ot h worl dsf or our client s.

on.  Collect iveyl,      o ur     p a rt  n e r s   d e l i v e r   e xp  er   t i s e    d e r i v ed    from  more ness exper   i e n c e .  W  i t h   t h is  l e v e r  of    t a l e n t ,  we     thoughtfully  choose  a your   b  u s i n e s s '   n e ed  s  and     i nd  u st  ry  .  O ur    h a nd  s - o n,    workingp  artners
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with maximized  efficiencies, reduced workload,  and an improved

r t n e r f o r t:h e p a s t t h r e e years, and we v., e lc o m e t h e opportunity to ork,   exp ert ise, .innovat ion,  and responsivenesst h  a t    h a v e    m  ad   e   u s  u n t i ng      f i r m  s    in      t h e     U n i t ed      St a t e s .    Again,   w e   app  reciat e  y  our

TABLE	OF	CO N TE NTS
N E E D S	4

........ ................... ...... ............. ................................. ..... .......... S

.............................................................................................. 6
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 6
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 9
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 0
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21

............................................................................................  22
............................................................................................24

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26

NDING	& MEETING	YOUR	NEEDS

....

m t o express th  e  f o ll o vv l n g  n e e d,s  r  e q u e s ts ,  a nd / or	is s u e s . W e ' v e

and	ar    e   h ap p y	to   d i s c u s s  o th  er  r  e l a t ed	p r o j e c t s  as  t h ey	a r is e a nd

u i r e d  to	h a v e i nd ep e nd e nt
o n i t s fi n a n c i a l s t a t e m e nt s .	P e rf or m e xt e r n a l a ud i t s er v i c e s in
a c c o r d a n ce vv it h  a ud i t i ng  s t a nd  ar d s g e n e r a lly a c c ep t ed in t h e U n i t ed
S t a t e s  o f  A m  e r ic a  ( G A A S),  In o  rd  er t o  e xp  r e ss  a n   op  i n i o n  on	t h e
D is t r i c t' s fi n a n ci a l s t a t e m e nt s .	
rd o f Sup e r v is o r s a nd
e c t op e n a nd c o n t i n u o u s
v it h  th  e i r  CPA  f i r m   in  o rd  er   to d  i ng     s  at   th  e  e n d  o f  the	a ud it.	C o m m u n i c a t e
c o n t e mp   o r a n e o u s yl	a nd
d i r e c t yl	vvith  m  anagem  ent r  eg  ar  d i ng	th e r e s u l ts o f o u r p r o c ed u r e s.
A n t i c ip a t e a nd	r e sp o nd  t o c o n c e r n s o f m a n ag e m e n t
a n d / o r t h e A u d i t C o m m i t t e e
( i f / vv h e n f o r m ed ) .	

YOUR	SERVICES	& FEES	...

o ng   - t e r m	r e l a t i o n s h ip  s   \Nith  our  clients.  Ourg  oal  is  to   provide hgi   h
e t u r n s   far    g r   e a t e r   than  your   invest ment	in	our	professional  fees. pr   o v i d e   t h e   r eq   u e st ed	services  for   the   upcoming	three  respective

dance \Nith

$3,500

$3,500

$3,5 0 0

t he Unit ed

n  the  f act   that  the  Dist rict  has  not  yet  issued  bonds  or   oth er  debt i si t i o n and	c o n s t r u c t i o n .	In t h e e v e n t the	D i s t r i c t i ss u e s s u c h debt or infrastr u c t u r e a d d i t i o n s, the	a ud i t f e e \Nill incr ease by an am ount:

 NGS OPPORTUNITY \1\/ITH CRI

audit process

ollaborative soft war

 o uti lize th e CRIvSTAR"'"p r oce s,s our virtual
c	,	and can e r a s to	a ll o w  us	t o p e r forrn

translates into saving  s

re.:il

t virl u,1lly and   in	tim e. CRI vS TA R ' M clients will enjoy
-  wh  ich	.

es  outside  of   t his  proposal,  professional   fee  hourly   rates   are   as g on t hepr o j e ct r eq u e st :

	$ 2!:>	
	$140	
	$_1_Q9	
	$80	
 s t 	$2 0 0	
c i a l i st	$200	

key   assump  t ions  t hat  Sanct uary	Cove   Community   Development

orkp  apers for review  at S  a n ct  u a ry	Cove Com munity Develop ment l t h o ug h we	m ay   c h o o se to	r e v i e w at a l t e r n a t e l o c a t i o n s.
ayl   ses and  provide supp  orting document s as requested.
nding of the  account ing  sy   s t e m  s  of   the	D i s t r i c t .
e in business operat ions or financial reporting standards.

...

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GOVERNMENT	CREDENTIALS

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RELEVANT	EXPERIENCE

sures our understanding of your challenges and innovat ive solut ions al team's 1,100+ y ears of combined experience is d erived from ng services to   a client  base that  includ es:

nts    across   t he   Sout h    t ot ali ng	app roximat ely   $22    b i ll ion    in	t ot al

mately 30% of allg overnmental clients, and billion in t ot alr evenues.
ed  bestp  ract ices  int o  proven  solutions  t hat   benefit  you. Belo\N\Ne
\Neencouragey ou t o consult \Nith th em .

Present	Annual Financial Statement Audits of
Mult i le CDDs	--	Client service experience
Responsiveness to client
-	needs
L o ng	- t er  m	relationship
C O D	management co.
--	i	i	
Presen·t	Annual Financial St at ement Audits of
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--	needs
L o   ng    -  t  e r  m	r  e   l a  t  i o   n   sh     i p
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needs
-•		Long  -t erm  relat i onship CDD	management co.

--	i	i	
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-	n e ed s
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··-.    -------···----·------  ·-    --.   ----   -·.  ···,   ···-.·.     ·.        ··.    ····················· ···········-, .
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o  u  r   t e  a m '  s   expertise,  \Nat ch  a  CRI  video  blog  by partner   Brian
ing Govemment-VVide Statement of Activities. Just sn ap t h is QR obile phone to   download   or  visit CRlcpa.com to  view  one  of  our

---·-·· -------- ---·································· ····- ------·-· -·

YOUR	SOLUTION	TEAM	...
onals \Nho \Nill ensur e the highest level of personal dedication and m d elivers  excep tional   services  throug h  a  balanced b lend  of   skills
a,l   and business) and exp  erience that  \Ne  kno\N are  i mp  ortant  to y   o  u .

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ident ifiedb elo\Nfollo\N on sub sequentp ages.

T'l--iE V .IR T U A L. AOYANTACE

nced  Sp  ecialist  Inter  a c ti o n
ed	by    t h e   CRI	v STA R TM P r o c e s s
ndustry and service specialists, regardless of
with minimal sch eduling and no travel.

wers
PARTNER

Stephen Riggs IV
CON SULTING PARTNER

Jonathan Hartness
SENIOR MANAGER

Ali Gorman
S E N IO R MANAGER

YOUR	SOLUTION TEAM

Ill
1111

a  n	J o \N e r s
g	e  m	e  n  t	P a r t n e r

8   3 7   - 3  14   1	p  h  o  n  e	AJovvers@cricpa.com

E xp e r i e n c e
Alan	has    nearly		2S   years'		experience		in   p  ublic		account ing , pr imarily on	fi nancial statement assurance engagements. His practice	includes    audits,	revievvs	and	compilat ions	of	local g overnment al		entit ies,		condominium	and	homeowner associat ions, non-profit organizat ions and nonpublic companies.
He   cur rent  yl	h a s    direct   engagement   responsibility   for	over   SO
audits of localg overnment al entities, including counties, cit ie,s school	board s,	utility	districts	and	Florida	communit y development districts.

Alan is licensed to practice as a certified p ublic account ant in Florida and Georgia. He is a member of the Board of Directors of the Florid a Institute of Certified Public Accountants (FICPA), has been an act ive member of the FICPA's State and Local
Governmental    Commit tee   and   is   a  past   chari	of	its	C o m m o n
I n t e r e st Realty Association Committee. He is also act ive in the Panhandle  Chapter  of  the  Florida  Government   a l  F i n a n c e   O ff  i c e r s A s s o c i a t i o n (FGFOA) and is a f or mer member of the FGFOA's statevvide Technical Resource Commit t ee.

Ed u c a t i o ,n	Li c e n s e s & C e rt i fi c a t io n s
Masters of  Accountancy,  University	of    Alabama
BS,Accounting, Florida State University
Certified Public Accountant

Prof essional Aff iliat ions
American  Institute of Certifi ed   P  ub   li c  Accountants (AICPA)
Flor  id  a  In st i t u t e  of   Certified Public Accountants (FICP  A )  -    member of  th  e  Board of  Governors
Governmental Finance Officers Associat ion (GFOA)
Flor ida Governmental Finance Officers Associ at ion (FGFOA) - m em ber of Technical Resource Com mit tee

YOUR	SOLUTION	TEAM

e Sidrony curring Part ner

837 -3 141  phone	l<Sidr  ony@cricpa.com

Experience
Kat ie has over 11 y e a r s accounting and audit experience vvith

....

CRI.	Her pr  actice   includes  audits,  revievv,s    and   compilat ion   of
g overnment al		ent ities,		condominium		and		homeovvner associat ions,	non-p  rofit	or g   a n i z a t i o n s	a n d	p   r i v a t e ly  - h e ld corporations.

Katie is licensed to practice as a certified p ublic account ant in Florida.		She is a member of the Florida Inst it ut e of Cert ifi ed P ub  l i c	Accountants	and	exceeds	all	cont inui ng	p  rofessi on al ed ucat ion	r equir ement s	 r   e la t e d		to		Government	Audit ing St andards.

Kat ie   has   direct    engagement	responsibility    for	many	special d ist ricts	in	t he	State	of		Florid a	including		community
d evelopment  d ist rict,s	fire d ist rict s,   utility	districts   and   school

distr i c t s .	She	is	a c t i v e	i n	our	f ri homeovvner association practice.

m ' s	condominium	and

Educat io,n   Licenses & Cert ificat ions
M ast er of Business Admi nist rat ion, Troy Universit y

BSBA, P rof essional  Account ancy,  University	o f \N e s t Florida
Cert ifi ed Public Account ant
Comm  unity	A ss o c i a t i o n M a n ag e r ( C A M ), Li c e n s e d  in F l o r i d a

P r o f e s s io n a l A ffi l i a t i o n s
American Inst it ut e of Cert ified P u b l i c A c c o u n t a n t s
{ A ICP A )
F lo r i d a I n s t i t u t e  of  C e r t i fi ed  P ub l i c A c c o u n t a n t s ( F I CP A )

YOUR	SOLUTION	TEAM	...
hen  Rigg s,  IV sulting Part ner

83 7-3141    phone	SCRgi

gs@cricpa.com

E xp er i e n c e
Stephen has over 13 years account ing and audit experience, including three years with the int ernat ional p ublic account ing firm,   Ernst   &  Young,   LLP  .      His     e xp  e r i e n c e    i n cl  ud  e s    n u m  e r o u s

clients	in	industries	including   g overnment a,l healt hcare, SECand privately held corporations.

not -f or-profit,

Stephen is licensed to practice as a certifi edp ub lic accountant in Florida. He is a member of the State and local Government al section of the Florida Inst it ut e of Cert ifi ed Publi c Accountants and exceeds all  continuingpr ofessional  education requirements r elated t o Governrnent Auditing Standards.

He  is  currently  a  partner  on engagements  for	many special dist ri ct s	in	the	State	of	Flori da,	including			community d evelopment		dist rict s,   fire   districts  and  school		districts.	In addition to his public account ing experience, Stephen has served on  the  Board  of  Direct ors for   a Community  Development  Dist rict and	a non-profit organizat ion.

Educat io,n

Licenses &Cert ificat ions

Mast ers of  Accountancy,  University	of    \N  e s t   F l o r i d a
BA,	Economics, University	of  Florida
Certified Public Accountant

Pr of essional Aff iliat ions
American Inst it ut e of Certified P ub l i c A c c o u n t a n t s ( A I CP A )
F l o r id a Institute of Certifi edPublic Account ant s (FICPA}
Past P r e s id e n t, E m e r a ld Coast Chapter of Florida Inst it ut e of Cert ifi ed P ub li c A c c o u n t a n t s (FICPA)

YOUR	SOLUTION	TEAM

.._

c e	H  a  rt  n  e s s i or		M	a n ag	er

} 837 -314 1p  hone	GHart ness@cr  icp  a.com

E xp er i e n c e
Grace has over 11 years account ing and audit experience with CRI.  She  has  wor  ked  on several  major  constr  uction  comp anies, g overnment        entities,       community         d  e v e l op  m  e n t        d  i s t r ic t s , c o n d o m i n i u m a n d h o m e o w n e r a s s o ci a t i o n s a n d n o n -p r o f it
o rg a n i z a t io n s. In ad d i t i o n, she h a s been involved in special aud it projects for  the  Miami-Dade Airport  Aut hority  .

Grace is li censed t o p ract ice as a cert ified p ublic accountant in Florida     and     exceed s     all     cont inuing     p  rof essional     ed ucat ion req  uirement s   relat ed   to    Gover  n m  e n t    A u d i t i n g   S t a nd  a rd  s .       In
ad d  i t i o ,n	Grace	f luent ly	speaks    sever   a l	l a ng   u a g e s	i n c l u d i ng
Fr e n c h  and	A r ab i c .

Grace	current ly	sup ervises	engagements	for	many	special
districts	in	the	St at e	of	Florida	including	communti y
d   e v e l o p m  e n t    districts  and  school  d ist ricts.	Sh e  is  active  in   our firm's cond ominium  and homeowner	associationp  r actice.

Grace  started  wit h  CRIin  August 2 0 0   6 ,   upon  comp   l e t io n   of	h e r master's degree, and was promoted to manager in 2011.

Ed ucat ion, Licenses & Cert ificat ions
M Ac,c   Account ing,   Universit y  of  \Nest   Flor  ida

Cert ifi ed Public Account ant
Communit y Association M anager (CAM,) Florida

Licensed in

Pr o f e ss i o n a l A ff i l ia t i o n s
A m e r i c a n I n st i t u t e of C e rt i fi e d P u b li c A c c o u n t a n t s
{ A I CP A }
F l o r id a I n st i t u t e of C e r t i f i ed P ub lic A c c o u n t a n t s (FICPA)
A cco unt i ng & Fin anci al \N o m e n' s A ll ian ce (AF\NA)

YOUR	SOLUTION	TEAM

athan Hart ness ior  M anag   e r

8 37  - 31 4 1   ph  o n e	JH a rt n e s s @ c r i cp a . c o m

E xp e r i e n c e
Jonathan has over 10y  e ar  s'	a u d i t i ng	a n d a c c o u n t i ng		e xp e r i e n c e with  CRI.   Heis an audit  manager  wit hp  rimary	r e sp   o n s i b i li ty    for fieldwork	and   rep  ort ing   on   aud its   of    client s   in	a   variety    of

.._

industr   i e s	including	local    g overnment,s	condominium	and
h omeowner	associat ion,s   and small b usinesses.	He  is  current ly
t   h e        audit       manager       for       appr  oximat ely       25       community d evelopment  dist ricts and wor  k s  with  several  CODmanagement companies in t he State of Florida.

Jonathan  is  licensed   to   practice  as a  Cert ified Public  Account   a n t in	F l o r id a .	He	i s a m e m b e r of t h e A m er i c a n I n s t i t u t e of Certified Public Account ant s and t he Florida Inst it ute of Cert ifi ed Public Accountants.	 He  exceeds  all  cont inuing	prof essional   educat ion requirement sr e l at e d to Governrnent Auditing Stand ard s.

Jonathan       current   ly         s up   e r v i s e s         e ng   ag  e m  e n t s        for	many g overnment al ent ities in the State of Florida including community  d evelopment    dist   r ic t s.       H e    i s    a ct   i v e    in     our       fi  r m '  s
g o v er n m e n t a l industry line as well as our condominium and homeowner associat ion practice. Jonathan is an int egral part of our community   d  e v e l op  m  e n t   d i s t r i c t p r   a ct i c e .

Ed u c a t io n , Li c e n s e s & C e rt i fi c a t i o n s
M A c c, A c c o u n t i ng,	U n i v er s i ty of \N e st F l or i d a
C e rt i fi e d Public Accountant
Community	Association  M anager  {CAM },  Licensed in Florid a

Professional Affi liat ions
American Inst   i t u t e  of    C e r t i fi  ed	Public Account ants
{AICPA}
Flor id a Inst it ut e of Cert ifi ed P ub lic Accountants
{FICP  A )

YOUR	SOLUTION TEAM

1111 ml

-

orman
or Manager

837 -3 1 4 1  p  h o n e	A G or m a n @ c r icp a . c o m

Exp  erience
Ali has over 10 years auditing and account ing experience in b ot h
the Tallahassee  and	Dest in	offices	of	CRI.	She  is   an  audit
manager  with  primaryr  esponsibility  for  field work  and  reporting on audit s of clients in a variety of industries including local gover   n m  e n t a l	and	n o n -p   r o fi t	e n t i t i e s	as	well	as    financial inst it ut ions  and commercial   businesses.		She is curr  e n t ly	the audit manager for over 25 community development d istricts, and works with several COD m anagem ent companies in the State of Florida.
Ali   is   licensed    to    practice   as  a   Cer   t i fi e d    Public   Accountant   in Florida. She is a member of the American Inst it ut e of Cert ifi ed Public Accountants and the Florida Inst it ut e of C e r t i fi ed P ub l i c Accountants. She exceeds all  cont inui ng p rofessional educat ion r e q u i r e m e n t sr e l a t ed to Governrnent: Audit:ing St:andards.
Ali current ly sup ervises engagements for many government al ent it ies in the State of Florida including community development districts,    municipalit ies,    ut ilit y    districts,    and    other     special  g o v e r n m e n t s . She i s a c t i v e in o u r fi r m ' s g o v e r n m e n t a l industry line   as  well   as  the   condominium   and  homeowner     associat ion
practice.   In  additio,n   Ali  has accumulat ed  exp   e r i e n c e  throughout
her career in Federal and Florida Single Aud it Acts comp li a n c e monitoring and aud iting  . Ali has performed  many  single audit s of f eder al grants under 0 MB Circular A-1 3 3 and Uniform Grant Guidance (UGG).
Educat ion, Licenses & Cert ifi cat ions
BS, Accounting,  Flor ida State University
C e rt if ie d P u b l i c Accountant
Communit y Associat ion M anager	(CAM), Licensed in Florida
Professional Aff iliat ions
American  Institute of  Certifi ed P ub   li c  Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)
Governmental Finance Officers Associat ion (GFOA)

DELIVERING	QUALITY	TO YOU

.._

PROFESSIONAL DEVELOPMENT
rehensive training to help ape employee success.
a l i ty of a p r o f e s s i o n a l services s det ermined by its people and
f irm 's invest ment in them.

IT AUDIT SCHOOL S

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S P  E  C  I A L T Y	T R A I N I N G

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services training
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D EL  I V E  R I N G	Q  U  A L I T Y	TO	Y O U

.._

accounting    services    documentation	is   maintained    electronicalyl   . egularly reviewed and evaluat ed as part of our internal qualtiy
t h i s	s e c t i o n	under    INTERNAL   QUALIT Y   CONT ROL  REVIE WS	AND
i c ie s   a nd	procedures g  overning		all  of   our p  ract ices  and   addressing and	implementation	issues	are	constantly	updated	for	new
g issues. See PAGES 22 -	26 for a more detailed description of the

NER (CONCURRING PARTNER}
q  uality  review  (EQR)  partner  with  the  appropriate  exp er  ience.  This e n t s of our q u a li t y a ss u r a n c e process, as it pr ovides for a timely, g and  auditing issues.  The EQRpartner  also  reviews the  financial c u m e n t a t i o n - i n cl u d i ng the disclosures-to evaluate their fair generally accepted in the Unit edSt at es of America {GAAP).

.... 	

S AND EXTERNAL REVIEWS
staff of  our  firm   conduct r partners' work is reviewed ud e s p e r i od i c t e s t i ng of the
a continuous improvement

nt  team  of  subject matt er
+   reviews	of	a r is k -b a s e d ent s.
nt Review s: In addition to reviews each audi·t partner
+ reviews each year.

w Program, through wh ich our external reviews are conduct ed  by firm. We have our account ing and audit ing pract ice t riennially

CAOB, who p e rf o r m s an e x t e r n a l review inspection once every

THE	CRI	vSTAR™	PROCESS

Ill

Ill

at are the set-up	•	For one-to-one meetings,
u ire m e n t s?	a device with sound - and

ernet connection

preferably a camera.

installation of the

ToMeeting App (license

How does session scheduling

vided by CRI) plus:

work for the CRI vSTAR™

For group meetings, TV or

p rocess?

projector  with HDMI input	The process utilizes widely
plus approximately 20	accepted calend  a r i ng   tools
minutes for CRI vSTAR,.M	- such as Microsoft Outlook -

>

CHC>C>SE
A U D IT S & RE V IE WS

EDUCES TRAVEL COSTS

kit set-up.	to schedu le audit procedures.

REASONS TC	
C	R l "S	V	I R	T U	AL	S	M	A	R	T	T E	C	H	

HARING	CRl1    S  VALUES	VVITH	YOU	...

- ················-·········- ----·····-·······-·····-·--· .. .... -. -- -- --·-

ce-centric, and resul ts-oriented  app  roach. Comb ining   that superior talent allows us toh elp you achieve your goals ystems nd processes.Th is app roach is further emphasized g uide our team's behavior and function as the foundation each other.

.

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RESPECT	l

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t r a n sp a r e n c,y a nd h o n e s ty .

l l	l o n g - t e rm   r e l a t l o n sh  lp s 1
i   i	with each  ot:her  that	i

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f	m  u t u a l  respect, trun,	;
j	and sh ar i ng .

..... . . ................................... -: ·

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TRANSITIONING	YOU	Ill

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e  involved   in  \NOrl<ing ften a concern. CRl' s
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very fi rst encounter, ent	of	management's
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communicat ion	with evelopment	Dist ri ct' s

ollo\Ning key activities
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C R I and	management

.

. Management notifies	.
predecessor firm of

.

decision to change servicep rovid ers.

.

. CRI makes Inquiries
of and reviews predecessor firm workpapers related to your prior year's aud i t and tax services (as
app lic able).
.  Predecessor firm
provides copies of requested workpapers.

sig n engagement  letter .
CRI and management
d evel op communication planp rotocol.
CRIand management finalize timetable and keyd ates.
CRIdevelops initial understanding of your business processes.
CRIrep ort s to m anagem en t
p rocess review items subsequent to Initial planning stage.

····· ·· -· ···-···· .	..

Und er   s ta   n d  i ng

Client

& Planning

JOINING	OUR CONVERSATION	-

t o n b e st practices via thousands of articles, videos, informative
pi   t iv e   t e s t im o n i a ls .  W i th    se c t i o n s d  ed  i c a t ed   to   i ll u m i n a t i ng
t r i e s  and    s er v i c e s ,  our    e a sy - t o- n a vgi   a t e  w eb s i t e   h ig h l ig h t s  trending
new standards, changing reg  ulations, and other  current b  u s in e ss rsecurity  to  the  new revenue recog  n i t i o n   s t a nd  ard  ,  w e   ar e  r e a dy    to ry o u r questions.

urdoorway to in-d  e p th   yet   d  o w n - to - ea rt  h  e xp  l a n a t i o n s  o f  c o mp  l e x
ta nd that just because a topic makes perfect sense to a CPAdoesn"t ld t o our clients.
O& Contr  o ll e r 's  To o l k i t	•	Back to  Basics: 5   Key

l y I mp l e m e n t i ng t h e Recognit ion Standard
Strengthen Your

Financial Considerations for Const ruction Companies
The Not-for-P rofit's Guide to

P osture	Fraud P revention

TER
ated to keeping our clients informed, and we prove it by creating a
-newslett er with wid  e ly - ap p l i c ab l e t op i c s. The	a rt i c l e s are designed ve your b  u s i n e ss   and	p e r so n a l  finances. P opul ar  top   i c s  i n c l ud  e :
mprove B usiness	•	Are You a Bgi	"Phish?" Protect  from
medi ateyl	Cybersecurity  Whaling    A tt a c k s
e m e n t Audits Aren't	•		You Might Have  Money  Hiding In e n t i fy Fraud		P lain Sight

 		Si en 1111 at  C Rlc pa .com .	 	

CRI	AUDIT	FRAME\NORK

.._

o r d i n a t e d	e ff o rt	b e t w e e n	u s	a n d	Sanctuary	Cove	Com m un ity a nd	continual      communicat ion		are essent ial to d eveloping the
rat ively to  resolve any ident ifi ed issue,s   and  meet ing   your  timelines.

mework  of  our  client's b usiness  and  industry   ;   t h e r e f o r e ,   w  e   assess

ersp  ectives and  goals, and
and threats that could prevent management from achieving it s

..	-.. ---... .. . . ... --.... . .... -. -..... ... .. . -.........-. ... ... ... . .. . . ... .
Acquisition, Divestiture
& Reorg   a n iz a t i o n
Audit Committee &
Manag  ement Expectations Operating Resul ts

.	....

Banking Covenant Req  uirements
...-- -. . . . . . . ... --. .. . . . . ... ... -...-

.. . . . .. .. . ... .. . . . . . . ..-... .... ... . .....
	I n v e s t o r / M a rk e t E xp e c ta ti o n s
Te ch n o log i ca l I n n o v a t i o n
L eg i s la ti v e / R eg u l a t o r y Changes

...

CRI	AUDIT	FRAMEWORK

..	.i=L==t

..

these broad  risks to  specific fi nancial  reporting r  isks.  We  underst and
cesses  and pr  ocedures for   mitgi    at ing    them  (i.e.  internal  controls)  in
out  our  audit  resp  onsib il ities.

ugh a st ruct ured, r  is k - b a s e d  m o d e l,  we	f o c u s on	u n d e r st a nd ing	t h e
t a t i o n s .   We	work   collaborat iveyl	w  i t h    m  a n ag  e m  e n t   a n d    t h e    A u d i t
lop a communicat ion and work p l a n  to	c o n t in u o u s ly i mp r o v e cl i e n t ng your team from simple compliance to pr oviding you with a

s " (ti  e m s  w i t h  a g  r e a t e r  r is k  of   a  m a t e r i a l  misstatement, a ma·terial
a t t er sr e s u lt i n g in the	iss u a n c e of  an  i n ap p r op r ia t e a u d i t r ep  o rt ) . W e s that would be important to the user of your fi nancial statements). misst at   e m  e n t s,   certain  quant it at ive and  qualit at ive factor   s  must b e.

ds (revenue/ income, expenses, net income, etc).
t ement	(i.e.,	did	·the	misst at ement	result	from	an	unlawful

al/ surplus,  earnings cap  acity,  etc.
s and	contractual and regulat or yr equir ement s.

Tip  te  t i o n   o f  the	audit. By ensuring   const   a n t   in  v o l v e m  e n,t	w  e   are	in    a
es  timeyl	and	e ff  i c i e n t l y .   T h e r e f o r e,	we	p   la n	to	m  e et	with y  our

he  mapping  of  Sanctua1·y	Cove  Com m unity   Develop ment   Distr  i c t ' s
st a t e m  e n t s   a n d	n o t e s )   to	sgi    n i f i c a n t	processes   and   IT  systems  to
unt b alances, transactions, p rocedures, and  syst ems are test ed as

ecifi cally	new	account ing pr onouncements	and	key	b usiness
, enabling us to  agree  on  the r  esolut ion  of  var   i o u s  c o mp   l e x  b  u s i n e s s

CRI	AUDIT	APPROACH

oach,  as depicted  in  th e  summary b elo\N.  Our  client   accep  t ance  and o n	t h e		previous   page)   occur  d uring	d et ailed   conversations    and  t s of t h o s e  p r o c e d ur e s a ll o \N u s to	t a i lo r  an	a ud i t program to y our xecute	t he	audit,	report  th  e  r  e s u l t s,	and		e v a l u a t e	c o n t i n u o u s
service and benefit toy o u .

1111

Ill

!JIDt2:lll	la.

bl'.ii

AUDIT EXECUTION

I nto rm ation
Tr il n sa  c t io n

 Test of Details

ove COD

-- v

.c cl i

c.u,_  J? ,.-..;• •

l .

C:u rH t 'c-.,H .

.fr_

REPORT& M ONITOR

Audit Wrap-up

Issue
Oplnlon(s)

-a,l

:

i

t

Tea

m
Debrief

NCE TO COMPETITIVE ADVANTAGE

··········· ·

CRI AUDIT	APPROACH	...

nning	Stage3 : Audit Execution
s where	:	Wherep ossib le, developd et ailed analytical
:	procedures to use as sub stant ive tests to reduce

ee to

test s ofd etails. Examp les Include:

nt based
.

ratio analysi s, regression analysis,
trend analysis,

. . .. . . . . . .. . . -

p redictive tests or

reasonableness tests.
Wherep  ossible ut ilize Comp  uter-Assisted Audit

as	Techniques (CAATs,)

such asIDE A or A C L to

c		automate test ing   for more coverage and  less d isruption to the client.

rnal risks

Wherep  ossible, performt  a rg   e  t ed	t e s t i n g

nning.

(a l s o  k n o w  n  as   "coverage" testing  ) of  account

cont rol

b a l a n c e s to tests large portions of account

ation &

b alances.

rols.

Perform tests of d et ails, including sampling, if

k	applicab le or necessary.

ndent

Performg eneral aud itp rocedures,as and if

applicable, such astests related to:

nt ro l s,

commit ments and cont ingencies,

Delivering

ures. t
relat ed

processes AE 16

legal lett ers,
management represent ations, reviews of Board minut es, relat ed party transactions, debt covenant s and
g  oing   concern.

.

. ... . . . ... . . ' -........-.. -.... -.....-... -.. -.. -.. - ...- . .... .. - . -..

Perform ot her tests for comp liance such as Yellow Book or Sing le Audit Tests.

....

·.	..-.....  . .. . . . . . ... . ....  .. . . ...  . . ...  . . . . .. _    ._. ..  	·   -•-· · •·	-· ... . ....
Stage 4: Report &Mon;tor
Continually monitor t he audit and p  rovide

deemed

feedb ack asagreed d uring   scoping or more

:	frequentyl

, asdeemed appropriate.

Conclude t he audit (I.e. Issue op inions and/ o r rep ort s).
Develop andp resent required communicat ions, Including management let ter comments.
if	Perform an internal t eamd e-bri efing to id entify

sts).

areas for i mp rovem ent .

app  licable

Welco me th e opportunity for an externald e-

briefing with our clients to improve.	.

final audit
. ... .... . .

..............................................-..   ... .  . .... . .......   . . .....  . ...   	

A P P EN D I X	A	-	RFP	D O	C U	M	E N T S

E COl\fi£UNITY DE"'\,,'"ELOPAtlENT DISTRICT
OPOSALS FOR ANNUAL AUDIT SERVICES

UJJity Development District ha:-eby requests pro:posa..ls for vices.	The- proposal  lllll:St  provide  fur  the  anmting  of"the r the   fiscal }:ear ending  Septeinber 3,0   20  18.  with an option
:ren.e   rals.	The    District is   a  local -unit  of   special-p'  urpose hapter  190, Florida  Statute  for thepurpose  of financing.

....

p.  ublic :infrastructure.. 'Ib.e District is located :in:tY1anatee
bnclg-1!!.t  of'   approximately  $17.,52  1.    The final  contract 'Will ng  s.  the au.dit  for  Fiscal Year  2018  be  coxupleted  no   later

ng a proposal Dl'.llSt be  authorized to do business in Florida.;
ederal professional licenses in goods  ta.nd:io,g  including but
Chapter4 73. Florida Statutes; and be qualified to conduct v eJDD1en t  Aud:itinz S  tandard,s ..  as  adopted by   the Florida its  shall be  conducted in   accordance  with Florida law and
oridaS tatute,s and therules o£1heFlorida Auditor General.

nclude   additional   qualification r .	evaluation roposers. are available froJD the District Manager at 1he listed belo-w-.
(3) hard cop ies oftheirproposal and one (1) electronic copy
er  Walden,  District  Manage,r    locued  at  120 51  Coxporate
3 2817. in an- e.nrel.ope .mad::ed. on the outside A u diting CoJTUDTJDity :oe.,,"el.opxoent Dis tri cL.. Proposals nnist be at  3: 00p  .ro..  at  the  office of  the Distri.ct Manag  er.    Please his Request for Proposals to the District Manager."'\Vho can

ns of this Notice. or thepropos:al packages on file with the ed in 'Writing ,rt the offices of theDi.strict Ma:oa.ger within urs { eluding •eeJcends) after publication of 1his N otice . rth  with particularity·  the   facts  and  la--w  upon  =hich  the "1.Vitbin seven (7) calendar days after the :initial notice o£
timely .file a notice of' protest or failure to tunely file a onstitute a ,·aiver of any ght to object or protest v.'llb proposal pacl:age pro visions.
evelopment District ag-er

APPENDIX	A	RFP DOCUMENTS

OVE COJI.CUUNI'IYDEVELOPLIENT DIST.lllCT
REQUEST FORPll.OPOSALS

...

AuditingS e.<"'-ie-sf"or Fisc.-.BlY  e :1r1.    .::?018
M2natee Count,y Florida
ucno:ssT<>P.ROPOSE:RS
TE. Sealed JK"OPOtSab DnJS"t be re	no  later th.... Augu.d  3• s of the Disuict M au.ager , Fi.sblrind & As.snc:i;,te-., Inc . located.rt a.ndo, Pl.ori<b 32817.
TSE LA -W. By  sublDitting a pcopoe.al, -the_ Proposer i.,,;
ederal, !ibta,a.ad.locu l.,nv-s, ordinances, .rule,, znd :ng•  ub  :lions that
gu.o:r.,uc:,e on the pa,to£tbe Propo-!;4!T ...-illin no --.vay rel.i.e,a-e it fro:,:n
orl< d	by	the    propo!Jal in  c:onq,Jia:nce  --with all   such 1:rw-s.

:CA:rlO.."iS OF PROPOSER.. The conb:act, :i:£ a-.varded, will only be
ser ._ho isq uaJifie  . by  e,r;perieo<>e and li c,e o-ring to do  the ,,.,.,i1c
hall so.bniit 'INith. its   prc:,po,=ls   atis:£ac:to ry  -e..-.i.deoce 0£ e,cperie.nc:e

is  f' yll

d	to complde die  «	to the,s3ti:if'adiou. o£the
.

SS'IONOFONLYONEPR.Ol'OS;I.L    Proposer.. !ib.all be.d si q   u ali iie d District basnoason to belie,.,.. that colh:uion :s:uay exist ain.oo,gthe nlted on any previous c:oalracl or is in.;a;a:rears on .a:ny previou,; or
de:JJ	nstr.i.te pm_per l.ic:ensure and.business orp:oi:z:ati.on.	·

slo:N OF PROPOSAL. Eaach. Pri:Jpo,;er !ih.all :,ubon ·t thre., (3) hard. y o£theProposal Do..,onenb (defin.,,tb elO'W'), and  o  d>er  • q;ue,rt..d e m.dicated. herein. ...,hich :,:hall_ be encl.med in :m. op	!>IYled
A udi ting s -icee; - San.ctuacy ea,.,. c,,	:nify De,	iopn:,,ent

A:TJ:O.."i' AND	'l:rBI>llA.-WAL.    Proposah   :s:uay  be    Tmxtifie-1 or
umentd  uyl	executed and delivered to 1heplace	pxopo5.h
ior tothetir:ne and  da.te ·the'propc,,:,als are d  ue .   No  proposal. m.,.y
periodof"n.inety  (90) ohy,..	'

POSAL   -    Thpropcxsal ,J,,,01:rnen+.,  shall cOQ!Ji,;t  0£  the
or proposals,. die:se ins-lructi.Cll1"',, the evalu:ttioo c:ri-teria and a
 Munentan.an.p   toSection 12   o£ai.seinsh-uc1:ions (th&  <>=l

AL.  h:,  making ib  propo,;arl    eateh. Proposer represents that it has
sal  DlocornenM  and  that the proposal u 2Da<le in accordaDC,e

1111	.
APPENDIX	A	RFP  DOCUMENTS	Ill

F A-WARJ>IR1CB:r TO RE.lECT. The Dis1:rict reserves the right to al.ke u,,ocli.fica.tions to th.e "'Wenk, and -..v.rive :any inConnaJjti.,,. ar dee:m.edin the be<.t :intereo:ts of'theIli!ittict.

ACT AW-AKI>.  "Within.:Fourteen {14) days of'reeeipt o£the Notice
n,po!l>er shallenter:into and ex	a   cantraet or eng,,pxn...,.tleffar
.

.YION OF  I    ,T3   BJT "Y	.	Notbi.o,g  b.ereix,.  shall  be  coD:Sb'U.ed  as    or

l:in:1i.ted. ...v:ai,:er  o.flubility contained. in  !>1«:tion7  682. aw.-

8, Fhx:ida

NTS OF PROPOSALS. _All pn,po::ials sh.ill include the foll01W'll1g
1uu-requ.irexna.u.ts of'tha Propo,.,.J Docume:nm.

itle 0£:allpersonnelto perf"<><nn,.,.-ode on the Di!:tric:t audit . IncJ11de per-..a:n.lismcl;li        t       e       enc:e in.praseot po""-tion.£or each years of relat-A!!-d. e:x:perjance_
,,ed.	,·.t:affing;    .Le..-els,	iucludinc	.--,........,.   -..rith	applicable

-	fro:1:nprojects of ,n,cnilar size andscope. The.Proposer f"arm.atioo.relating; to the 'C'A>a:k it cocdu.cred ;for eachre.£en.u.oe as address and pb.o:cie uu..,1-..- o£a conbctper.sou.. Id.e:utify zo;y....-ad< ucted £or other c-nDTIDJmi<:y developcnent distric-b..

,o,-..t: ofth.e provision ofth.e s e.s under the pc-oposal, -pl'U5 the
nm•;;al TeDcw-al.s.

TS.   Yn-  a ccordauce  -with the   I>ist:ric:t's  Rnl-= of   Proc::ed:u:re. any
cx:ua,,e:o.t,, mu!lt be .filed. in 'Writing, .rt	o:O'ic,e,. of-   the	Di!itric:t
)hours after thereceipt o£theproposed co:Dtrac:t doc-am.....t:s.. "Ihe artic:nbrity th.e:&cts.and I.a-,.,..upon.-whi.ch.the prot-=t isbased:shall r d.;ays after the'.initial -...otice o£prof:e::it- -.va.,, filed. Failure1oti:a:uoly
to  tin>ely file a f'ormal   tten pro._ mall c-onstihrte a  ·••r.a.nrer 0£
_ respect t-oam -co t a--.u-cL
F PROPOSALS. The criteria to be u.<i1<d .in tha ..va1uation. 0£
lua-r:i.on c:ri.teria, c..,ntaioed ....-ithin the. Proposal Docume:ot:,..

CAR,R

RIGGS & INGRAM	28

APPENDIX	A -	RFP DOCUMENTS

AUDI.TOR SELECTION
ATION CRITERIA (''\>Tr.H :PRiCE)

111111
Ill

( 20,    Points)
locations of the fu:rn's  headquarters or pennanent office io
ilities and	ence of'key per:,onnel; present ability to
n of e:Kisting-w-orl.:: load; proposed "1affing level,s etc _
(20 Points)
experience of the Proposer in sixoilar projects; vohn:ne of by	the firm;   past p_.f"ouuaxw-:e for	o1her cozn.munity contracts; character, integrity. reputation, o:f'respondent, etc.
pe of JrT o r k.	(:20 Points)

eoionstrates an.	i    gofDistricts•·  needs £or  the

Reqni,-ea S,n-ices.	(20 Points)

ons tr;ates , the adequacy of Proposer's financial -.cesouroes ty necessary to co:m:plete the senlices	ed..

(20Po:ints)
upon thelo-wes:t total bid for rendering the services and the
.

CARR, RIGGS & INGRAM	29

SANCTUARY COVE COMMUNITY	DEVELOPMENT DISTRICT

Ranking of Auditing Services Proposals

Sanctuary Cove Community Development District Auditor Selection - Manager's Recommended Rankings

Criteria	Possible	
Grau &	
Grau Rec.	
Carr Riggs	
CRI Rec.	
	Points		Associates	Points		Ingram	Points	
			Qualified; at			Qualified,		
			least 4 CPAs			Multiple CPAs		
Ability of Personnel	20.0		on Staff	20.0		on Staff	20.0	
			Extensive					
Proposer's
Experience	
20.0		COD
Experience	
20.0		Extensive COD
Experience	
20.0	

Understanding of Scope of Work	

20.0		

Sufficient	

20.0		

Sufficient	

20.0	

Ability to Furnish
Required Services	
20.0	
Capable	
20.0	
Capable	
20.0	
		$2,400 +		$3,500 +		
		$2,500 +		$3,500 +		
Price for Services for		$2,600 =		$3,500 =		
Three Years	20.0	$7,500	20.0	$10,500	12.0	
Total	100.0		100.0		92.0	

SANCTUARY COVE COMMUNITY DEVELOPMENT DISTRICT

Minutes of the May 8, 2018
Audit Selection Committee Meeting and Board of Supervisors' Meeting

SANCTUARY COVE COMMUNITY DEVELOPMENT DISTRICT

MINUTES
AUDITOR SELECTION COMMITTEE MEETING

The Auditor Selection Committee Meeting for the Sanctuary Cove Community Development District was called to order on Tuesday, May 8, 2018 at 11:50 a.m. at the Central Library, 1301 Barcanota Blvd West, Bradenton, FL 34205. Committee Members listed below constituted a quorum:

Bjorn Svenson Anne Kabourek Patricia Vanderveer Glen Bleau

Committee Member Committee Member Committee Member
Committee Member (via phone)

Also present were:

Jennifer Walden Mike Eckert
Gerald Tannenbaum Marilyn Nieves Gabriel Davis
Rob Miodus

FIRST ORDER OF BUSINESS

Fishkind & Associates, Inc. Hopping Green & Sams (via phone) Public
Castle Group Castle Group Castle Group

Review	and	Approval	of Audit Documents
Audit RFP Notice
Instructions	to Proposers
Evaluation	Criteria- with and without price

Ms. Walden explained to the Auditor Selection Committee that their review and approval is needed of the RFP documents. She noted that the biggest item is looking at the evaluation criteria. District staff recommended that the Auditor Selection Committee choose the evaluation criteria to include price.

ON MOTION by Mr. Svenson, and second by Ms. Kabourek, with all in favor, the Auditor Selection Committee for the Sanctuary Cove Community Development District approved the Audit Documents with the Evaluation Criteria to include price.

SECOND ORDER OF BUSINESS	Adjournment

Ms. Walden requested a motion to adjourn.

ON MOTION by Ms. Vanderveer, and second by Mr. Svenson, with all in favor, the May 8, 2018 Auditor Selection Committee meeting for the Sanctuary Cove Community Development District was adjourned.

Secretary/Assistant Secretary	Chairman

2

SANCTUARY COVE COMMUNITY DEVELOPMENT DISTRICT

MINUTES
BOARD OF SUPERVISOR'S MEETING

The Board of Supervisor's Meeting for the Sanctuary Cove Community Development District was called to order on Tuesday, May 8, 2018 at 11:36 a.m. at the Central Library, 1301 Barcarrota Blvd West, Bradenton, FL 34205. Board Members listed below constituted a quorum:

Bjorn Svenson Anne Kabourek Patricia Vanderveer Glen Bleau

Chair
Vice-Chair Assistant Secretary
Assistant Secretary	(via phone)

Also present were:

Jennifer Walden Mike Eckert
Gerald Tannenbaum Marilyn Nieves Gabriel Davis
Rob Miodus

FIRST ORDER OF BUSINESS

Fishkind & Associates, Inc. Hopping Green & Sams (via phone) Public
Castle Group Castle Group Castle Group

Public Comment Period

Ms. Walden noted that there were no public comments at this time.

SECOND ORDER OF BUSINESS		Consideration of Minutes of the September 29, 2017 Board of Supervisors' Meeting

The Board reviewed the minutes of the September 29, 2017 Board of Supervisors' Meeting.

ON MOTION by Ms. Kabourek, and second by Mr. Svenson, with all in favor, the Board of Supervisors for the Sanctuary Cove Community Development District approved the Minutes of the September 29, 2017 Board of Supervisors' Meeting, as presented.

THIRD ORDER OF BUSINESS	Letter from Supervisor of Elections -Manatee County

Ms. Walden explained the District is required to state on the record the number of registered voters within the District. The letter from the County states that the District has zero persons registered to vote.

FOURTH ORDER OF BUSINESS		Consideration of Resolution 2018-01, Election of Officers

Ms. Walden explained that there have been some changes at her office and she recommended keeping the current slate of officers the same regarding the Board members however she recommended placing herself as Secretary, Ms. Mullins as Assistant Secretary, Dr. Fishkind as Treasurer, and Ms. Glasgow as Assistant Treasurer.

ON MOTION by Ms. Svenson, and second by Ms. Kabourek, with all in favor, the Board of Supervisors for the Sanctuary Cove Community Development District approved Resolution 2018-01, Election of Officers, as follows: Mr. Bjorn Svenson as Chair, Ms. Anne Kabourek as Vice-Chair, Ms. Patricia Vanderveer, Mr. Jay Diceglie, Mr. Glen Bleau and Ms. Lynne Mullins as Assistant Secretaries, Ms. Jennifer Walden as Secretary, Dr. Hank Fishkind as Treasurer, and Ms. Jennifer Glasgow as Assistant Treasurer.

FIFTH ORDER OF BUSINESS		Consideration of Resolution 2018-02, Setting Date, Time and	Location	of Landowners' Election

Ms. Walden explained that District staff suggests Thursday, November 1, 2018 at 11:30
at this location as the date of the Landowners' Election. She noted that the Board does not have to attend this meeting and is only for the landowners that are going to vote or their proxyholder. She noted that Seat 1, currently held by Ms. Vanderveer, Seat 3, currently held by Ms. Kabourek, and Seat 4, currently held by Mr. Svenson are all up for election.

ON MOTION by Ms. Kabourek, and second by Ms. Vanderveer, with all in favor, the Board of Supervisors for the Sanctuary Cove Community Development District approved Resolution 2018-02, Setting November 1, 2018 at 11:30 a.m. at Central Library, 1301 Barcarrota Blvd West, Bradenton, FL 34205 for the Landowners' Election.

SIXTH ORDER OF BUSINESS		Consideration of Resolution 2018-03, Designating Local District Office

Ms. Walden explained that it is required by statute to designate a location within the County that affords the citizens the ability to access the District records. District staff recommends 1409 First Avenue East, Bradenton, FL as the local District office. Ms. Walden asked Mr. Eckert if he had additional comments. He did not but mentioned that the rules of procedure require that certain documents be there and he asked the District Manager to follow up and make sure that the appropriate documents are there and get updated as required by law. Ms. Walden requested a contact person from Mr. Svenson that she can send the documents to and make sure they get updated when they come in.

ON MOTION by Mr. Svenson, and second by Ms.Vanderveer, with all in favor, the Board of Supervisors for the Sanctuary Cove Community Development District approved Resolution 2018-03, Designating 1409 First Avenue East, Bradenton, FL 34208 as the Local District Records Office.

SEVENTH ORDER OF BUSINESS		Consideration of Resolution 2018-04, Approving a Preliminary Budget for Fiscal Year 2019 and Setting a Public Hearing Date

Ms. Walden explained that District staff is proposing to keep the overall budget the same at $17,521.00. She stated that a few of the line items have changed because some have increased and others have decreased. Ms. Walden suggested August 14, 2018 at 11:30 a.m. at this location as the date of the public hearing. Mr. Eckert added that this budget assumes that the District will be doing a Developer Funding Agreement again instead of levying assessments on the individual lots.

ON MOTION by Mr. Svenson, and second by Ms. Kabourek, with all in favor, the Board of Supervisors for the Sanctuary Cove Community Development District approved Resolution 2018-04, approving a Preliminary Budget for Fiscal Year 2019 and setting August 14, 2018 at 11:30 a.m. at the Central Library, 1301 Barcan-ota Blvd West, Bradenton, FL 34205 for the Public Hearing.

EIGHTH ORDER OF BUSINESS		Appointment of an Auditor Selection Committee

Ms. Walden explained that this District is due to have an audit and the Board needs to appoint an Auditor Selection Committee. Ms. Walden recommended that the Board appoint the five cunent Board members as the Auditor Selection Committee. Mr. Svenson asked if the District needs an audit again this year. Mr. Eckert stated that the District will need an audit every year as it is required by statute. Ms. Walden explained the Auditor Selection process to the Board.

ON MOTION by Ms. Kabourek, and second by Mr. Svenson, with all in favor, the Board of Supervisors for the Sanctuary Cove Community Development District appointed all five Board Members as the Auditor Selection Committee.

NINTH ORDER OF BUSINESS		Consideration of Financial Advisory Agreement

Ms. Walden explained that this is for Fishkind & Associates, Inc. to continue as the Financial Advisor. She noted that there were some changes from the MSRB regarding Financial Advisors and this is updated with that information. Mr. Eckert noted that this is not something that is included within the budget but this is a documentation and not something that Fishkind plans on doing a lot of work on at this point given the status of the District. Ms. Walden mentioned that it notes in the documentation that there is an up to
$1,000.00 cost but it is included in the District Management fee. She noted that ifFishkind puts together a Methodology etc. in the future then there would be an additional fee.

ON MOTION by Mr. Svenson, and second by Ms. Kabourek, with all in favor, the Board of Supervisors for the Sanctuary Cove Community Development District approved the Financial Advisory Agreement.

TENTH ORDER OF BUSINESS		Ratification of Fiscal Year 2017 Audit Engagement Letter

Ms. Walden explained that this was already signed off by the Chair because the Auditor needed to get started on the Fiscal Year 2017 Audit. She noted that as this was already approved it just needs to be ratified by the Board.

ON MOTION by Ms. Kabourek, and second by Mr. Svenson, with all in favor, the Board of Supervisors for the Sanctuary Cove Community Development District ratified the Fiscal Year 2017 Audit Engagement Letter.

ELEVENTH ORDER OF BUSINESS	Ratification	of	Funding

'

Requests - Pt, 2nd

& 3rd

Quarter

Ms. Walden explained that these have already been approved and paid but need to be ratified by the Board.

ON MOTION by Mr. Svenson, and second by Ms. Kabourek, with all in favor, the Board of Supervisors for the Sanctuary Cove Community Development District ratified Funding Requests 1st, 2nd, & 3rd Quarter.

TWELFTH ORDER OF BUSINESS		Review	of	District's Financial		Statements

The Board reviewed the District's financial statements. Ms. Walden noted that at the end of March the District is under budget by just under $2,000.00. No action was required by the Board.

THIRTEENTH ORDER OF BUSINESS	Staff Reports

District Counsel -	Mr. Eckert stated in August 2016 the District staiied to look
at what the District could potentially fund in the future through the sale of bonds and there was not much discussion after the fall of 2016 on that issue. He stated that it might make sense for he and a Member of the Board to sit down and figure out what the future of the District is because if it is not though funding or maintenance then there might need to be a Board discussion regarding how they would like to proceed with the District.

He noted that the District has not funded what it originally anticipated and he wants to make sure that the Board is aware of the fact that the District has less utility than it did in the beginning and the Board should discuss where the District goes from here. Ms. Vanderveer stated that she would like the District to have this analysis done so the Board can understand if there are opportunities for bonds or not. She noted that she is not privy to the conveyance and Mr. Svenson might know more. Mr. Eckert stated that he would be happy to work with Mr. Svenson over the next couple of weeks. Ms. Vanderveer requested that Mr. Eckert and Mr. Svenson take on that project and discuss the possibilities for

bonds and report back to the Board at the next Board meeting.

District Manager - Engineer-

No Report Not Present

FOURTEENTH ORDER OF BUSINESS	Audience	Comments,
Supervisors Requests and Adjournment

There were no other questions or comments. Ms. Walden requested a motion to adjourn.

ON MOTION by Mr. Svenson, and second by Ms. Kabourek, with all in favor, the May 8, 2018 Board of Supervisors meeting for the Sanctuary Cove Community Development District was adjourned.

Secretary/Assistant Secretary	Chairman

SANCTUARY	COVE COMMUNITY DEVELOPMENT DISTRICT

Resolution 2018-05,
Approving the Annual Meeting Schedule for Fiscal Year2019

RESOLUTION 2018-05

A RESOLUTION OF THE BOARD OF SUPERVISORS OF SANCTUARY COVE COMMUNITY DEVELOPMENT DISTRICT ADOPTING THE ANNUAL MEETING SCHEDULE FOR FISCAL YEAR 2018-2019

WHEREAS, the Sanctuary Cove Community Development District (the "District") is a local unit of special-purpose government organized and existing in accordance with Chapter 190 Florida Statutes; and

WHEREAS, the District is required by Florida law to prepare an annual schedule of its regular public meetings which designates the date, time and location of the District's meetings; and

WHEREAS, the Board has proposed the Fiscal Year 2018-2019 annual meeting schedule as attached in Exhibit A;

NOW, THEREFORE BE IT RESOLVED BY THE BOARD OF THE SANCTUARY COVE COMMUNITY DEVELOPMENT DISTRICT

The Fiscal Year 2018-2019 annual public meeting schedule attached hereto and incorporated by reference herein as Exhibit A is hereby approved and will be published in accordance with the requirements of Florida law.

This Resolution shall become effective immediately upon its adoption.

PASSED AND ADOPTED THIS 14th DAY OF AUGUST, 2018.

ATTEST:	SANCTUARY COVE
COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson/Vice Chairperson

BOARD OF SUPERVISORS MEETING DATES SANCTUARY COVE DISTRICT
FISCAL YEAR 2018-2019

November  13, 2018
February 12, 2019
May 14, 2019
August 13, 2019

All meetings will convene at 11:30 a.m. on the specified dates at the Central Library, 1301 Barcarrota Blvd West, Bradenton, FL 34205.

SANCTUARY COVE COMMUNITY DEVELOPMENT DISTRICT

Resolution 2018-06,
Adopting the Fiscal Year 2019 Budget and Appropriating Funds

RESOLUTION 2018-06

THE ANNUAL APPROPRIATION RESOLUTION OF THE SANCTUARY COVE COMMUNITY DEVELOPMENT DISTRICT ("DISTRICT") RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2018, AND ENDING SEPTEMBER 30, 2019; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2018, submitted to the Board of Supervisors ("Board") of the Sanctuary Cove Community Development District ("District") proposed budget ("Proposed Budget") for the fiscal year beginning October 1, 2018, and ending September 30, 2019 ("Fiscal Year 2018/2019") along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and

WHEREAS, at least sixty (60) days prior to the adoption of the Proposed Budget, the District filed a copy of the Proposed Budget with the local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and

WHEREAS, the Board set a public hearing thereon and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and

WHEREAS, the District Manager posted the Proposed Budget on the District's website at least two days before the public hearing; and

WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that, prior to October pt  of each year, the Board, by passage of the Annual Appropriation Resolution, shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year; and

WHEREAS, the District Manager has prepared a Proposed Budget, whereby the budget shall project the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the fiscal year.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE SANCTUARY COVE COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. BUDGET

The Board has reviewed the Proposed Budget, a copy of which is on file with the office of the District Manager and at the District's Local Records Office, and hereby approves certain amendments thereto, as shown in Section 2 below.

The Proposed Budget, attached hereto as Exhibit "A," as amended by the Board, is hereby adopted in accordance with the provisions of Section l 90.008(2)(a), Florida Statutes ("Adopted Budget"), and incorporated herein by reference; provided, however, that the comparative figures contained in the Adopted Budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures.

The Adopted Budget, as amended, shall be maintained in the office of the District Manager and at the District's Local Records Office and identified as "The Budget for the Sanctuary Cove Community Development District for the Fiscal Year Ending September 30, 2019."

The Adopted Budget shall be posted by the District Manager on the District's official website within thirty (30) days after adoption, and shall remain on the website for at least 2 years.

SECTION 2. APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for Fiscal Year 2018/2019,  the sum of$ 	to be raised by the levy of assessments and/or otherwise, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion:

TOTAL GENERAL FUND TOTAL ALL FUNDS
SECTION 3. BUDGET AMENDMENTS

$ 	_

$------

Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2018/2019 or within 60 days following the end of the Fiscal Year 2018/2019 may amend its Adopted Budget for that fiscal year as follows:

The Board may authorize an increase or decrease in line item appropriations within a fund by motion recorded in the minutes if the total appropriations of the fund do not increase.

The District Manager or Treasurer may authorize an increase or decrease in line item appropriations within a fund if the total appropriations of the fund do not increase and if the aggregate change in the original appropriation item does not exceed $10,000 or 10% of the original appropriation.

By resolution, the Board may increase any appropriation item and/or fund to reflect receipt of any additional unbudgeted monies and make the corresponding change to appropriations or the unappropriated balance.

Any other budget amendments shall be adopted by resolution and consistent with Florida law.

The District Manager or Treasurer must establish administrative procedures to ensure that any budget amendments are in compliance with this Section 3 and Section 189.016, Florida Statutes, among other applicable laws. Among other procedures, the District Manager or Treasurer must ensure that any amendments to budget under subparagraphs c. and d. above are posted on the District's website within 5 days after adoption and remain on the website for at least 2 years.

SECTION 4. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED THIS 14th DAY OF AUGUST, 2018.

ATTEST:	SANCTUARY COVE COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary

By: 	_

Its: 	_

$17,521

_ $6,8§4

$17,521

 	900	450	900

$800 3,000
6,000
3,000
50
100
2,946
50
500
175
0
0

$0 1,500
56
2,000
3
2
2,678
0
0
175
0
0

$1,000 3,000
6,000
2,500
50
100
2,946
50
500
175
250
50

Expenditures: Engineering Fees
District Management Fees District Counsel Fees Audit Fees
Telephone Mailing Expenses
General Liability, D&O Insurance Printing & Binding
Legal Adve1iising Dues, Licenses & Fees Bank Fees
Office Supplies Website Maintenance
Total Expenditures

$17,521

$8,899

 	$17,521	

 	$17,521	$8,899	$17,521

Proposed Budget
FY 2019

Actuals
Pl - P6

Adopted Budget
FY 2018

Revenues:
Developer Contribution Total Revenues

Sanctuary Cove Community Development District Proposed Annual Operations & Maintenance Budget Fiscal Year 2019

EXHIBIT A

SANCTUARY COVE COMMUNITY DEVELOPMENT DISTRICT

Funding Agreement for Fiscal Year 2018-2019

SANCTUARY COVE COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2018/2019 FUNDING AGREEMENT

This agreement ("Agreement") is made and entered into this _	day of 	_ 2018, by and between:

Sanctuary Cove Community Development District, a local unit of special­ purpose government established pursuant to Chapter 190, Florida Statutes, and located in Manatee County, Florida (hereinafter "District"), and

Sanctuary Cove (Bradenton) ASLI VI, L.L.L.P., a Foreign Limited Partnership, and a landowner in the District (hereinafter "Developer") with an address of 923 N. Pennsylvania Avenue, Winter Park, Florida 32789.

RECITALS

WHEREAS, the District was established by an ordinance adopted by the City Council of the City of Palmetto, Florida, for the purpose of planning, financing, constructing, operating and/or maintaining certain infrastructure; and

WHEREAS, the District, pursuant to Chapter 190, Florida Statutes, is authorized to levy such taxes, special assessments, fees and other charges as may be necessary in furtherance of the District's activities and services; and

WHEREAS, Developer presently owns and/or is developing the majority of all real property described in Exhibit A, attached hereto and incorporated herein ("Property"), within the District, which Property will benefit from the timely construction and acquisition of the District's facilities, activities and services and from the continued operations of the District; and

WHEREAS, the District is adopting its general fund budget for the fiscal year beginning October 1, 2018 and ending September 30, 2019 ("Fiscal Year 2018/2019 Budget"); and

WHEREAS, this Fiscal Year 2018/2019 Budget, which both parties recognize may be amended from time to time in the sole discretion of the District, is attached hereto and incorporated herein by reference as Exhibit B; and

WHEREAS, the District has the option of levying non-ad valorem assessments on all land, including the Property, that will benefit from the activities, operations and services set forth in the Fiscal Year 2018/2019 Budget, or utilizing such other revenue sources as may be available to it; and

WHEREAS, in lieu of levying assessments on the Property, the Developer is willing to provide such funds as are necessary to allow the District to proceed with its operations as described in Exhibit B; and

WHEREAS, the Developer agrees that the activities, operations and services provide a special and peculiar benefit equal to or in excess of the costs reflected on Exhibit B to the Property; and

WHEREAS, the Developer has agreed to enter into this Agreement in lieu of having the District levy and collect any non-ad valorem assessments as authorized by law against the Property located within the District for the activities, operations and services set forth in Exhibit B; and

WHEREAS, Developer and District desire to secure such budget funding through the imposition of a continuing lien against the Property described in Exhibit A and otherwise as provided herein.

NOW, THEREFORE, based upon good and valuable consideration and the mutual covenants of the parties, the receipt of which and sufficiency of which are hereby acknowledged, the parties agree as follows:

FUNDING. The Developer agrees to make available to the District the monies necessary for the operation of the District as called for in the budget attached hereto as Exhibit B, as may be amended from time to time in the District's sole discretion, within fifteen (15) days of written request by the District. Amendments to the Fiscal Year 2018/2019 Budget as shown on Exhibit B adopted by the District at a duly noticed meeting shall have the effect of amending this Agreement without further action of the parties. Funds provided hereunder  shall be placed in the District's general checking account. These payments are made by the Developer in lieu of taxes, fees, or assessments which might otherwise be levied or imposed by the District.

CONTINUING LIEN. District shall have the right to file a continuing lien upon the Property described in Exhibit A for all payments due and owing under the te1ms of this Agreement and for interest thereon, and for reasonable attorneys' fees, paralegals' fees, expenses and court costs incurred by the District incident to the collection of funds under this Agreement or for enforcement this lien, and all sums advanced and paid by the District for taxes and payment on account of superior interests, liens and encumbrances in order to preserve and protect the District's lien. The lien shall be effective as of the date and time of the recording of a "Notice of Lien for Fiscal Year 2018/2019 Budget" in the public records of Manatee County, Florida ("County"), stating among other things, the description of the real property and the amount due as of the recording of the Notice, and the existence of this Agreement. The District Manager, in its sole discretion, is hereby authorized by the District to file the Notice of Lien for Fiscal Year 2018/2019 Budget on behalf of the District, without the need of further Board action authorizing or directing such filing. At the District Manager's direction, the District may also bring an action at law against the record title holder to the Property to pay the amount due under this Agreement, or may foreclose the lien against the Property in any manner authorized by law. The District may partially release any filed lien for portions of the Property subject to a plat if and when the Developer has demonstrated, in the District's sole discretion, such release will not materially impair the ability of the District to enforce the collection of funds hereunder. In the event the Developer sells any of the Prope1iy described in Exhibit A after the execution of this Agreement, the Developer's rights and obligations under this Agreement shall remain the same,

provided however that the District shall only have the right to file a lien upon the remaining Prope1iy owned by the Developer.

ALTERNATIVE COLLECTION METHODS.

In the alternative or in addition to the collection method set forth in Paragraph 2 above, the District may enforce the collection of funds due under this Agreement by action against the Developer in the appropriate judicial forum in and for the County. The enforcement of the collection of funds in this manner shall be in the sole discretion of the District Manager on behalf of the District. In the event that either party is required to enforce this Agreement by court proceedings or otherwise, then the parties agree that the prevailing party shall be entitled to recover from the other all costs incurred, including reasonable attorneys' fees and costs for trial, alternative dispute resolution, or appellate proceedings.

The District hereby finds that the activities, operations and services set forth in Exhibit B provide a special and peculiar benefit to the Property, which benefit is initially allocated on an equal developable acreage basis. The Developer agrees that the activities, operations and services set forth in Exhibit B provide a special and peculiar benefit to the Property equal to or in excess of the costs set forth in Exhibit B, on an equal developable acreage basis. Therefore, in the alternative or in addition to the other methods of collection set forth in this Agreement, the District, in its sole discretion, may choose to certify amounts due hereunder as a non-ad valorem assessment on all or any part of the Property for collection, either through the Uniform Method of Collection set fo1ih in Chapter 197, Florida Statutes, or under any method of direct bill and collection authorized by Florida law. Such assessment, if imposed, may be certified on the next available tax roll of the County property appraiser.

AGREEMENT; AMENDMENTS. This instrument shall constitute the final and complete expression of the agreement between the parties relating to the subject matter of this Agreement. Amendments to and waivers of the provisions contained in this Agreement may be made only by an instrument in writing which is executed by both of the parties hereto.

AUTHORIZATION. The execution of this Agreement has been duly authorized by the appropriate body or official of all parties hereto, each party has complied with all the requirements of law, and each party has full power and authority to comply with the terms and provisions of this instrument.

ASSIGNMENT. This Agreement may be assigned, in whole or in part, by either paiiy only upon the written consent of the other, which consent shall not be umeasonably withheld.

DEFAULT. A default by either party under this Agreement shall entitle the other to all remedies available at law or in equity, which shall include, but not be limited to, the right of damages, injunctive relief and specific performance and specifically including the ability of the District to enforce any and all payment obligations under this Agreement in the manner described herein in Paragraphs 2 and 3 above.

THIRD PARTY RIGHTS; TRANSFER OF PROPERTY. This Agreement is solely for the benefit of the formal parties herein and no right or cause of action shall accrue upon or by reason hereof, to or for the benefit of any third party not a formal party hereto. Nothing in this Agreement expressed or implied is intended or shall be construed to confer upon any person or corporation other than the paiiies hereto any right, remedy or claim under or by reason of this Agreement or any provisions or conditions hereof; and all of the provisions, representations, covenants and conditions herein contained shall inure to the sole benefit of and shall be binding upon the parties hereto and their respective representatives, successors and assigns. In the event the Developer sells or otherwise disposes of its business or of all or substantially all of its assets relating to improvements, work product, or lands within the District, the Developer shall continue to be bound by the terms of this Agreement and additionally shall expressly require that the purchaser agree to be bound by the terms of this Agreement. The Developer shall give 90 days prior written notice to the District under this Agreement of any such sale or disposition.

FLORIDA LAW GOVERNS. This Agreement and the provisions contained herein shall be construed, interpreted and controlled according to the laws of the State of Florida.

ARM'S LENGTH TRANSACTION. This Agreement has been negotiated fully between the parties as an arm's length transaction. The parties participated fully in the preparation of this Agreement with the assistance of their respective counsel. In the case of a dispute concerning the interpretation of any provision of this Agreement, the parties are each deemed to have drafted, chosen and selected the language, and the doubtful language will not be interpreted or construed against any paiiy.

EFFECTIVE DATE. The Agreement shall be effective after execution by both parties hereto. The enforcement provisions of this Agreement shall survive its termination, until all payments due under this Agreement are paid in full.

[SIGNATURE PAGE TO FOLLOW]

IN WITNESS WHEREOF, the parties execute this Agreement the day and year first written above.

Attest:	SANCTUARY	COVER COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	By:  	
Its:	 _

SANCTUARY COVER (BRADENTON)
ASLI VI, L.L.L.P., a Delaware limited liability limited partnership
By:		Avanti Prope1iies Group II, L.L.L.P., a Delaware limited liability limited pminership, it's general paiiner
By:	Avanti Management Corporation, a Florida corporation, its general partner

Its:

Witness for Developer	By: =--------

EXHIBIT A: Property Description
EXHIBIT B: Fiscal Year 2017/2018 Budget

BK 2231 PG 5762  (5 of 92)

Ordinance No. 07 - 952
Page 5 of5
EXHIBIT A

LEGAL DESCRIPTION (MASTER LAYOUT WITH BOMA)
A PARCEL OF LAND LYING AND BEING IN SECTIONS 18 AND 19, TOWNSHIP 34 SOUTH, RANGE 18 EAST AND SECTIONS 13 AND 24, TOWNSHIP 34 SOUTH, RANGE 17 EAST, IMNATEE COUNTY, FLORIDA.

COMMENCE AT THE SOUTHWEST CORNER OF SAID SECTION 18; THENCE N.00' 0757"E. ALONG THE WEST LINE OF SAID SECTION 18, A DISTANCE OF 660.51 FEET FOR A POINT OF BEGINNING; THENCE CONTINUE N.00'07'5rE., ALONG SAID WEST LINE, A DISTAl-tCE OF 1,947.52 FEET TO THE INTERSECTION OF SAID WEST LINE AND THE SOUTHERLY RIGHT OF WAY LINE OF U.S. HIGHWAY 301 (STATE ROAD 43)i THENCE N.89'05'42"E., ALONG SAID SOUTHERLY RIGHT OF WAY LINE A DISTAl-tCE OF 1,318.44 FEET; THENCE LEAVING SAID SOUTHERLY RIGHT OF WAY LINE S.00'04'23"W., A DISTANCE OF 39.17 FEET TOA POINT OF CURVATURE OF A NON-TANGENTIAL CURVE, CONCAVE EAST, OF WHICH THE RADIUS POINT LIES S.89' 53'02"E,, A RADIAL DISTANCE OF 530.00 FEET; THENCE SOUTHERLY ALONG THE ARC OF SAID CURVE THROUGH A CENTRAL ANGLE OF 28'46'55", A DISTANCE OF 2.66.24 FEET, SAID CURVE BEING SUBTENDED BY A CHORD THAT BEARS S.14' 16'30"E., A DISTANCE OF 263.45 FEET TO A POINT OF CURVATURE OF A NON• TANGENTIAL CURVE, CONCAVE SOUTHWEST, OF WHICH THE RADIUS POINT LIES S.61"20'59"W.1
A RADIAL DISTANCE OF 3,486.07 FEET; THENCE SOUTHEASTERLY ALONG THE ARC OF SAID CURVE THROUGH A CENTRAL ANGLE OF 05'29'03", A DISTAi-iCE OF 333.67 FEET, SAID CURVE BEING SUBTENDED BY A CHORD THAT BEARS S.25"54'30"E., A DISTANCE OF 333.54 FEET; THENCE S.23'08'56"E., A DISTANCE OF 93,27 FEIT TO A POINT OF CURVATURE OF A NON· TANGENTIAL CURVE, CONCAVE WEST, OF WHICH THE RADIUS POINT LIES S.66'4T49'W., A RADIAL DISTANCE OF 375,00 FEET; THENCE SOUTHERLY ALONG THE ARC OF SAID CURVE THROUGH A CENTRAL ANGLE OF 17"02'30", A DISTANCE OF 111.54 FEET, SAID CURVE BEING SUBTENDED BY A CHORD THAT BEARS S.14"40'56"E., A DISTANCE OF 111.13 FEETi THENCE
s.oo·0733-W., A DISTANCE OF 699,28 FEET; THENCE S,89' 59'12"E., A DISTANCE OF n4.03
FEET; THENCE S.00'00'02'W., A DISTANCE OF 250.59 FEET; THENCE S.89' 58'24"E,, A DISTANCE OF 397.18 FEETi THENCE s.oo·oo·48-w., A DISTANCE Of 823.94 FEET; THENCE S.89'48'21"E., A DISTANCE OF 750,98 FEET; THENCE S,00'00'2D"E., A DISTANCE OF 174.11 FEIT; THENCE
S,64' 40'54-W., A DISTANCE OF 51,50 FEET; THENCE S.20'41'44-W., A DISTANCE OF 15.39 FEET; THENCE S.45' 26'47-w,, A DISTANCE OF 74,42 FEET; THENCE S,42' 54'25-W., A DISTANCE OF
23.43 FEET; THENCE N,57"34'10"W,, A DISTANCE OF 30.28 FEET; THENCE S.39'25'31"W., A DISTANCE OF 26.42 FEET; THENCE S.38' 35'12"W., A DISTANCE OF 46.53 FEET; THENCE
S.09' 22'44"W., A DISTANCE OF 59.83 FEET; THENCE S.73' 11'37'W., A DISTANCE OF 15.36 FEET; THENCE S,23'44'01'W., A DISTANCE OF 27.70 FEET; THENCE S,04'56'33"E,, A DISTANCE OF
21.82 FEET; THENCE S.09'55'38'W., A DISTANCE OF 67.46 FEET; THENCE S.10'36'23"E., A DISTANCE OF5D.64 FEETj THENCE S.13 '05'16"W., A DISTANCE OF 42.35 FEET; THENCE
S,06' 13'46"E,, A DISTANCE OF 45.71 FEE:T; THENCE S.14'07'02'W., A DISTANCE OF 9,35 FEET; THENCE S.75"06'20'W., A DISTANCE OF 106.37 FEET; THENCE N.87'31'59-W., A DISTANCE OF
56.81 FEET; THENCE S.08'12'26"E., A DISTANCE OF 12.61 FEET; THENCE 5.69' 11'23'W., A DISTANCE OF 33,50 FEET; THENCE N.89'09'48'W,, A DISTANCE OF 14.38 FEIT; THENCE N.07'03'18"W., A DISTANCE OF 20.27 FEIT; THENCE N.00' 54'02"W., A DISTANCE OF 22.90 FEET; THENCE N.11'42'49-W., A DISTANCE OF 40.93 FEET; THENCE S,59'22'45"W., A DISTANCE OF 9.17 FEIT; THENCE N.22' 16'10"W., A DISTANCE OF 32.06 FEET; THENCE S.65' 13'43"E,, A DISTANCE OF 20,86 FEET; THENCE N.01'51'14"E., A DISTANCE OF 35,86 FEET; THENCE N.00'25'50"E., A DISTANCE OF 15.97 FEET: THENCE s.n'52'59'W., A DISTANCE OF 20.90 FEET; THENCE
N.65" 24'33"W., A DISTANCE OF 31.29 FEIT; THENCE N.82' ST58"W., A DISTANCE OF 33.56 FEET; THENCE N.59'55'53-W., A DISTANCE OF 3f.39 FEET; THENCE N.44"0T49"W., A DISTANCE OF
20.49 FEET; THENCE S,84'50'14"W,, A DISTANCE Of78.46 FEETi THENCE S.65" 19'50'W., A DISTANCE OF 39.34 FEET; THENCE S.26"48'57"W., A DISTANCE OF 37.82 FEET; THENCE N.87"04'28"W., A DISTANCE OF 23,12 FEETi THENCE S,10'44'12"E., A DISTANCE OF 27,64 FEET; THENCE S.44'14'41-W., /\ DISTANCE OF 42.10 FEET; THENCE S.00'00'48'W., A DISTANCE OF 122,28 FEET TO THE INTERSECTION WITH THE MEAN HIGH WATER LINE OF THE NORTHERLY SHORE OF THE MAHATEE RIVER AS ESTABLISHED BY GEORGE F. YOUNG 05/15/03; THENCE

BK 2231 PG 5763 (6 of 92)

Ordinance No. 07-952 Exhibit A (cont'd) Page 6

(

ALONG SAID NORTHERLY SHORE IN A WESTERLY DIRECTION THE FOLLOWING NINETY FIVE COURSES; THENCE S.75'54'29"W., A DISTANCE OF 64.70 FEET; THENCE S.59'28'26'W,, A DISTANCE OF 32,35 FEET; THENCE S,75"46'39'W,, A DISTANCE OF 59.11 FEET; THENCE
5.42' 31'5B'W., A DISTANCE OF 72.97 FEET; THENCE S.75"4756-W., A DISTANCE OF 45.72 FEET; THENCE S.77'50'3rw., A DISTANCE OF 48.76 FEET; THENCE N.55'08'56"W,, A DISTANCE OF 45,67 FEET; THENCE S,58'01'06"W., A DISTANCE OF 76.81 FEET; THENCE S.86 "05'35"W., A DISTANCE OF 49.04 FEET; THENCE S.66"35'11'W., A DISTANCE OF 43.26 FEET; THENCE
N.85' 05'52'W., A DISTANCE OF 50.60 FEET; THENCE S.70'05'53"W., A DISTANCE OF 81,61 FEET; THENCE S.53'41'01'W,, A DISTANCE OF 53.79 FEET; THENCE S.54'25'33"W., A DISTANCE OF
56.20 FEET; THENCE S.54' 58'42"W., A DISTANCE OF 65,48 FEET; THENCE S,62'25'55'W,, A DISTANCE OF 42.55 FEET; THENCE S,58'3717'W., A DISTANCE OF 57.71 FEET; THENCE
5.68' 35'50"W., A DISTANCE OF 70,71 FEETi THENCE S.53"19'19'W., A DISTANCE OF 60.82 FEET; THENCE S.67'48'50'W., A DISTANCE OF 61.68 FEET; THENCE S.64'42'39'W., A DISTANCE OF
61.56 FEET; THENCE S.J6·10·42•w., A DISTANCE OF 34,33 FEET; THENCE s,5-4•2r4rw,, A DISTANCE Of 232.40 FEET; THENCE S.54.09'35"W., A DISTANCE Of' 179.97 FEET; THENCE
S.66' 18'21'W., A DISTANCE OF 17.59 FEET; THENCE S.85'02'55'W,, A DISTANCE OF 14.20 FEET; THENCE N.85"05'52"W., A DISTANCE OF 19.58 FEET; THENCE N.66'41'21'W., A DISTANCE OF 147,0B FEIT; THENCE N,66'26'07"W,, A DISTANCE OF 182,11 FEET; THENCE N.28"25'21-W., A DISTANCE OF 46.26 FEET; THENCE H.72'40'49-W,, A DISTANCE OF 66.73 FEET; THENCE N.73'29'51'W., A DISTANCE OF 56,18 FEET; THENCE N.46'40'21'W., A DISTANCE OF 75.26 FEET; THENCE N.58'271.5'W., A DISTANCE OF 67.39 FEET; THENCE N.80•24·56"W,, A DISTAi-KE OF 71,73 FEET; THENCE N.58'14'35"W,, A DISTANCE OF 70,96 FEET; THENCE N,50'34'03'W., A DISTANCE OF 55.34 FEET; THENCE N.10' 58'04'W., A DISTANCE OF 38.12 FEET; THENCE N,7Z"07'55-W., A DISTANCE OF 57.93 FEET; THENCE S.73°06'53"W., A DISTANCE OF 31.89 FEET; THENCE N.82 '30'25"W., A DISTANCE OF 70.78 FEET; THENCE N.59"58'50-W., A DISTANCE OF
42.15 FEET; THENCE N.36" s2·12·w., A DISTANCE OF 63.87 FEET; THENCE N.47"45'55-W,, A DISTANCE OF 62.35 FEET; THENCE N.12 '24'46"E,, A DISTANCE OF 94.47 FEET; THENCE N.01'09'40'W,, A DISTANCE OF 162,78 FEET; THENCE N.31"01'12"W., A DISTANCE OF 136.34 FEET; THENCE H.69'59'2TW., A DISTANCE OF 196.93 FEET; THENCE S.86'25'13-W., A DISTANCE OF 120.63 FEET; THENCE N.03' 30'54-W., A DISTANCE OF 87,57 FEET; THENCE N.04'33'31"E., A DISTANCE OF 28.59 FEET; THENCE N.07'07'06"E., A DISTANCE OF 32,68 FEET; THENCE
S,89' 51'26'W., A DISTANCE Of' 99.54 FEET; THENCE S.41'41'41"W., A DISTANCE OF 62,03 FEET; THENCE S.79' 33'41"E,, A DISTANCE OF 91.77 FEET; THENCE S.01'34'02"E., A DISTANCE OF 21.71 FEET; THENCE S.86' 38'1TW., A DISTANCE OF 161.96 FEET; THENCE 5.07' 53'56"E., A DISTANCE OF 107,59 FEET; THENCE N,s5•35•1 s·E., A DISTANCE OF 95,07 FEET; THENCE S,86' 14'58"E., A DISTANCE OF 104.83 FEET; THENCE S.21'38'48"E,, A DISTANCE OF 100.95 FEET; THENCE S,04'13'16"E., A DISTANCE OF 112.20 FEET; THENCE S.01"42'28"E., A DISTANCE OF 94.17 FEET; THENCE N.87"44'10"E., A DISTANCE OF 36,42 FEET; THENCE S.B7'51'16"E., A DISTANCE OF 42.19 FEET; THENCE S.62'45'37"E., A DISTANCE OF 180.99 FEET; THENCE S.80'12'39'W., A DISTANCE Of 26.98 FEET; THENCE IU4'56'31'W., A DISTANCE OF 70,95 FEET; THENCE H.56'43'03"W., A DISTANCE OF 53.30 FEET; THENCE N.89 '36'46'W., A DISTANCE OF 66.59 FEET; THENCE
S,88' 47'50'W,, A DISTANCE OF 45,66 FEET; THENCE S.88'34'39'W., A DISTANCE OF 46,09 FEET; THENCE N,72'25'39'W,, A DISTANCE OF 77.67 FEET; THENCE N.73"38'52-W., A DISTANCE OF
71.36 FEET; THENCE N.87' 39'29"W., A DISTANCE OF 87,8-4 FEET; THENCE N.87' 12'21"W., A DISTANCE OF 57.45 FEET; THENCE N.83'49'13'W., A DISTANCE OF 62.50 FEET; THENCE
N.53' 22'26'W1. A DISTANCE OF 45.10 FEET; THENCE N,72'59'51-W., A DISTANCE OF 60.95 FEET; THENCE N.86'59'35"W,, A DISTANCE OF 71,36 FEET; THENCE N.82'22'09-W,, A DISTANCE OF
34.83 FEET; THENCE N.65'24'26-W., A DISTANCE OF 67.56 FEET; THENCE N.49'02'28'W,, A DISTANCE Of 79.68 FEET; THENCE N.35"15'03-W., A DISTANCE OF 55.45 FEET; THENCE N.54'26'36'W., A DISTANCE OF 116,19 FEET; THENCE N.58'3T44"W., A DISTANCE OF 73.45 FEET; THENCE S.71 '19'45'W,, A DISTANCE OF 122.93 FEET; THENCE S.35'13'51'W., A DISTANCE OF 61.16 FEET; THENCE S.33'13'10'W., A DISTANCE OF 53.56 FEET; THENCE S.10'4213-W., A DISTANCE OF 77.03 FEET; THENCE 5.45' 18'37"W., A DISTANCE OF 59.28 FEET; THENCE
S,48' 36'21'W., A DISTANCE OF 49.60 FEET; THENCE 5.77'25'23-W., A DISTANCE OF 43.14 FEET;
THENCE S,72 '05'5TW., A DISTANCE OF 47.65 FEET; THENCE S.70"06'51"W,, A DISTANCE OF

BK 2231 PG 5764 (7 of 92)

Ordinance No. 07-952
Exhibit (cont I d)
Page 7

(		60.71FEET; THENCE LEAVING SAID NORTHERLY SHORE, N.00' 12'30-W., A DISTANCE OF 35.93 FEET; THENCE N.01'53'00"E., A DISTANCE OF 389.85 FEET; THENCE N.00' 56'28"E,, A DISTANCE
OF 393,Z1 FEET TO A POINT ON THE SOUTH LINE OF THE SOUTHWEST¼ OF THE SOUTHEAST¼ OF THE SOUTHEAST¼ OF SECTION 13, TOWNSHIP 34 SOUTH, RANGE 17 EAST; THENCE ALONG SAID SOUTH LINE S.89'22'20"E., A DISTANCE OF 670.55 FEET TO A POINT ON THE EAST LINE OF HAMMOCKS AT RIVIERA DUNES AS RECORDEO IN PLAT BOOK 44, PAGE 20, OF THE PUBLIC RECORDS OF MANATEE COUNTY, FLORIDA; THENCE N,00'01'00'E,, ALONG SAID EAST LINE, A DISTANCE OF no.72 FEET; THENCE S,89'23'56"E., A DISTANCE OF 27.28 FEET; THENCE N.04'09'41"E., A DISTANCE OF 97.59 FEET; THENCE N.05'43'21"f., A DISTANCE OF 102.58 FEET; THENCE S,B9"26'12"E,, A DISTANCE OF 248.15 FEET; THENCE S.03'56'05"W,, A DISTANCE OF
99.93 FEET; THENCE S.02.' 41'46"W., A DISTANCE OF 100.04 FEET; THENCE S,B9'23'45"E,, A DISTANCE OF 48.42 FEET; THENCE S.00'07'29"W., A DISTANCE OF 112.01 FEET; THENCE S.89' 35'52"E., A DISTANCE OF 342.13 FEET TO THE POINT OF BEGINNING.

CONTAINING 9,810,736 SQUARE FEET OR 225.22 ACRES, MORE OR LESS.
SUBJECT TO PERTINENT EASEMENTS, RIGHTS OF WAY AND RESTRICTIONS OF RECORD, IF ANY.

$17,521

$6,864

$17,521

 	900	450	900

$800 3,000
6,000
3,000
50
100
2,946
50
500
175
0
0

$0 1,500
56
2,000
3
2
2,678
0
0
175
0
0

$1,000 3,000
6,000
2,500
50
100
2,946
50
500
175
250
50

Expenditures: Engineering Fees
District Management Fees District Counsel Fees Audit Fees
Telephone Mailing Expenses
General Liability, D&O Insurance Printing & Binding
Legal Advertising Dues, Licenses & Fees Bank Fees
Office Supplies Website Maintenance
Total Expenditures

$17,521

$8,899

$17,521

 	$17,521	$8,899	$17,521

Proposed Budget
FY 2019

Actuals
Pl  - P6

Adopted Budget
FY 2018

Revenues:
Developer Contribution Total Revenues

Sanctuary Cove Community Development District Proposed Annual Operations & Maintenance Budget Fiscal Year 2019

EXHIBITB

SANCTUARY COVE COMMUNITY DEVELOPMENT DISTRICT

Auditor Selection Committee Rankings & Selection of Auditor

Sanctuary Cove Community Development District Auditor Selection - Manager's Recommended Rankings

Criteria	Possible	
Grau &	
Grau Rec.	
Carr Riggs	
CRI Rec.	
	Points		Associates	Points		Ingram	Points	
			Qualified; at			Qualified,		
			least 4 CPAs			Multiple CPAs		
Ability of Personnel	20.0		on Staff	20.0		on Staff	20.0	
			Extensive					
Proposer's Experience	
20.0		COD
Experience	
20.0		Extensive COD
Experience	
20.0	

Understanding of								
Scope of Work	20.0		Sufficient	20.0		Sufficient	20.0	

Ability to Furnish
Required Services	
20.0	
Capable	
20.0	
Capable	
20.0	
		$2,400 +		$3,500 +		

Price for Services for		$2,500 +
$2,600 =		$3,500 +
$3,500 =		
Three Years	20.0	$7,500	20.0	$10,500	12.0	
Total	100.0		100.0		92.0	

SANCTUARY COVE COMMUNITY DEVELOPMENT DISTRICT

Statewide Mutual Aid Agreement

STATE   OF   FLOR I DA
DIVISION	OF EMERGENCY	MANAGEMENT

RICK SCOTT
Governor

WESLEY MAUL
Director

STATEWIDE MUTUAL AID AGREEMENT

This Agreement is between the FLORIDA DIVISION OF EMERGENCY MANAGEMENT ("Division") and the local government signing this Agreement (the "Paiticipating Paities").  This agreement is based on the existence of the following conditions:
The State of Florida is vulnerable to a wide range of disasters that are likely to cause the disruption of essential services and the destruction of the infrastructure needed to deliver those services.
Such disasters are likely to exceed the capability of any one local government to cope with the emergency with existing resources.
Such disasters may also give rise to unusual technical needs that the local government may be unable to meet with existing resources, but that other local governments may be able to offer.
The Emergency Management Act, Chapter 252, provides each local government of the state the authority to develop and enter into mutual aid agreements within the state for reciprocal emergency aid and assistance in case of emergencies too extensive to be dealt with unassisted, and through such agreements to ensure the timely reimbursement of costs incurred by the local governments which render such assistance.
Pursuant to Chapter 252, the Division has the authority to coordinate assistance between local governments during emergencies and to concentrate available resources where needed.
Based on the existence of the foregoing conditions, the parties agree to the following:

ARTICLE I.

Definitions. As used in this Agreement, the following expressions shall have the following meanings:

The "Agreement" is this Agreement, which shall be referred to as the Statewide Mutual Aid Agreement ("SMAA").
The "Division" is the Division of Emergency Management

The "Participating Parties" to this Agreement are the Division and any and all special districts, educational districts, and other local and regional governments signing this Agreement.
The "Requesting Parties" to this Agreement are Participating Parties who request assistance during an emergency.
The "Assisting Parties" to this Agreement are Participating Parties who render assistance in an emergency to a Requesting Party.
The "State Emergency Operations Center" is the facility designated by the State Coordinating Officer to manage and coordinate assistance to local governments during an emergency.
The "Comprehensive Emergency Management Plan" is the biennial Plan issued by the Division in accordance with§ 252.35(2)(a), Florida Statutes.
The "State Coordinating Officer" is the official whom the Governor designates, by Executive Order, to act for the Governor in responding to a disaster, and to exercise the powers of the Governor in accordance with the Executive Order, Chapter 252, Florida Statutes, and the State Comprehensive Emergency Management Plan.
The "Period of Assistance" is the time during which any Assisting Party renders assistance to any Requesting Party in an emergency, and shall include both the time necessary for the resources and personnel of the Assisting Party to travel to the place specified by the Requesting Party and the time necessary to return them to their place of origin or to the headquarters of the Assisting Party.
A "special district" is any local or regional governmental entity which is an independent special district within the meaning of section 189.012(3), Florida Statutes, regardless of whether established by local, special, or general act, or by rule, ordinance, resolution, or interlocal agreement.

An "educational district" is any school district within the meaning  of section  1001.30, Florida Statutes and any community school and state university within the meaning of section 1000.21, Florida Statutes.
An "interlocal agreement" is any agreement between local governments within the meaning of section 163.01(3)(a), Florida Statutes.
A "local government" is any educational district or any entity that is a "local governmental entity" within the meaning of section 11.45(1)(e), Florida Statutes.
Any expressions not assigned definitions elsewhere in this Agreement shall have the definitions assigned them by the Emergency Management Act.
ARTICLE II.
Applicability of the Agreement. A Pmticipating Party may request assistance under this Agreement for a "major" or "catastrophic disaster" as defined in section 252.34, Florida Statutes. If the Participating
Party has no other mutual aid agreement that covers a "minor" disaster or other emergencies too extensive to be dealt with unassisted, it may also invoke assistance under this Agreement for a "minor disaster" or other such emergencies.
ARTICLE III.

Invocation of the Agreement. In the event of a11 emergency or threatened emergency, a Participating Party may invoke assistance under this Agreement by requesting it from any other Participating Party, or from
the Division if, in the judgment of the Requesting Party, its own resources are inadequate to meet the emergency.
Any request for assistance under this Agreement may be oral, but within five (5) calendar days must be confirmed in writing by the County Emergency Management Agency of the Requesting Pmty, unless the State Emergency Operations Center has  been  activated  in response to the emergency for which assistance is requested.

All requests for assistance under this Agreement shall be transmitted by County Emergency Management Agency of the Requesting Party to either the Division, or to another  Participating Party.  If the Requesting Party transmits its request for Assistance directly to a Participating Party other than the Division, the Requesting Party and Assisting Party shall keep the Division advised of their activities.
The Division shall relay any requests for assistance under this Agreement to such other Participating Parties as it may deem appropriate, and shall coordinate the activities of the Assisting Parties so as to ensure timely assistance to the Requesting Party. All such activities shall be carried out in accordance with the State's Comprehensive Emergency Management Plan.
Nothing in this Agreement shall be construed to allocate liability for the costs of personnel, equipment, supplies, services and other resources that are staged by the Division, or by other agencies of the State of Florida, for use in responding to an emergency pending the assignment of such personnel, equipment, supplies, services and other resources to an emergency support function/mission. The documentation, payment, repayment, and reimbursement of all such costs shall be rendered in accordance with the Comprehensive Emergency Management Plan, and general accounting best practices procedures and protocols.
ARTICLE IV.

Responsibilities of Requestine; Parties. To the extent practicable, all Requesting Parties seeking assistance under this Agreement shall provide the following information to the Division and the other
Participating Patties. In providing such information, the Requesting  Party may use Form B attached to  this Agreement, and the completion of Form B by the Requesting Party shall be deemed sufficient to meet the requirements of this Article:
A description of the damage sustained or threatened;

An identification of the specific Emergency Supp01i Function or Functions for which such assistance is needed;

A description of the specific type of assistance needed within each Emergency Support Function;
A description of the types of personnel, equipment, services, and supplies needed for each specific type of assistance, with an estimate of the time each will be needed;
A description of any public infrastructure for which assistance will be needed;

A description of any sites or structures outside the territorial jurisdiction of the Requesting Party needed as centers to stage incoming personnel, equipment, supplies, services, or other resources;
The place, date and time for personnel of the Requesting Party to meet and receive the personnel and equipment of the Assisting Party; and
A technical description of any communications or telecommunications equipment needed to ensure timely communications between the Requesting Pmiy and any Assisting Parties.
ARTICLEV.

Responsibilities of Assistim,: Parties. Each Participating Party shall render assistance under this Agreement to any Requesting Party to the extent practicable that its personnel, equipment, resources and
capabilities can render assistance. If a Participating Party which has received a request for assistance under this Agreement determines that it has the capacity to render some or all of such assistance, it shall provide the following information to the Requesting Party and shall transmit it without delay to the Requesting Pmiy and the Division. In providing such information, the Assisting Party may use Form B attached to this Agreement, and the completion of Form B by the Assisting Party shall be deemed sufficient to meet the requirements of this Article:
A description of the personnel, equipment, supplies and services it has available, together with a description of the qualifications of any skilled personnel;
An estimate of the time such personnel, equipment, supplies, and services will continue to be available;

An estimate of the time it will take to deliver such personnel, equipment, supplies, and services at the date, time and place specified by the Requesting Party;
A technical description of any communications and telecommunications equipment available for timely communications with the Requesting Party and other Assisting Parties; and
The names of all personnel whom the Assisting Pmiy designates as Supervisors.

The estimated costs of the provision of assistance (use FEMA's Schedule of Equipment Rates spreadsheet attached to Form B.)
ARTICLE VI.
Rendition of Assistance. After the Assisting Party has delivered its personnel, equipment, supplies, services, or other resources to the place specified by the Requesting Pmiy, the Requesting Party shall give specific assignments to the Supervisor(s) of the Assisting Party, who shall be responsible for directing the performance of these assignments. The Assisting Party shall have authority to direct the manner in which

the assignments are performed. In the event of an emergency that affects the Assisting Party,  all personnel, equipment, supplies, services and other resources of the Assisting Party shall be subject to recall by the Assisting Party upon not less than five (5) calendar days' notice or, if such notice is impracticable, as much notice as is practicable under the circumstances.
For operations at the scene of catastrophic and major disasters, the Assisting Party shall to the fullest extent practicable give its personnel and other resources sufficient equipment and supplies to make them self-sufficient for food, shelter, and operations unless the Requesting Party has specified the contrary. For minor disasters and other emergencies, the Requesting Pmiy shall be responsible to provide food and shelter for the personnel of the Assisting Party unless the Requesting Party has specified the contrary. In its request for assistance the Requesting Party may specify that Assisting Parties send only self-sufficient personnel or self-sufficient resources.
Unless the Requesting Pm·ty has specified the contrary, it shall to the fullest extent practicable,

coordinate all communications between its personnel and those of any Assisting Parties, and shall determine all frequencies and other technical specifications for all communications and telecommunications equipment to be used.
Personnel of the Assisting Party who render assistance under this Agreement shall receive their usual wages, salaries and other compensation, and shall have all the duties, responsibilities, immunities, rights, interests, and privileges incident to their usual employment. If personnel of the Assisting Pmty hold local licenses or ce1tifications limited to the county or municipality of issue, then the Requesting Party shall recognize and honor those licenses or ce1tifications for the duration of the support.
ARTICLE VII.
Procedures for Reimbursement. Unless the Division or the Assisting Pmty, as the case may be, state the contrary in writing, the ultimate responsibility for the reimbursement of costs incurred under this
Agreement shall rest with the Requesting Party, subject to the following conditions and exceptions:

In accordance with this Agreement, the Division shall pay the costs incurred by an Assisting Party in responding to a request that the Division initiates on its own, and not for another Requesting Party.
An Assisting Party shall bill the Division or other Requesting Party as soon as practicable, but not later than thirty (30) calendar days after the Period of Assistance has closed. Upon the request of any of the concerned Participating Parties, the State Coordinating Officer may extend this deadline for cause.
If the Division or the Requesting Pmty protests any bill or item on a bill from an Assisting Party, it shall do so in writing as soon as practicable, but in no event later than thirty (30) calendar days after the bill is received. Failure to protest any bill or billed item in writing within thirty (30) calendar  days shall constitute agreement to the bill and the items on the bill and waive the right to contest the bill.
If the Division protests any bill or item on a bill from an Assisting Pmty, the Assisting Party shall have thirty (30) calendm· days from the date of protest to present the bill or item to the original

Requesting Party for payment, subject to any protest by the Requesting Party.

If the Assisting Pmty cannot reach a mutual agreement with the Division or the Requesting Pm1y to the settlement of any protested bill or billed item, the Division, the Assisting Party, or the Requesting Party may elect binding arbitration to determine its liability for the protested bill  or billed  item in accordance with Section F of this Article.
If the Division or a Pm1icipating Pmty elects binding arbitration, it may select as an arbitrator

any elected official of another Participating Party, or any other official of another  Participating  Party whose normal duties include emergency management, and the other Participating Party shall also select such an official as an arbitrator, and the arbitrators thus chosen shall select another such official as a third arbitrator.
The three (3) arbitrators shall convene by teleconference or videoconference within thirty (30) calendar days to consider any documents and any statements or arguments by the Department, the Requesting Party, or the Assisting Party concerning the protest, and shall render a decision in writing not later than ten (10) business days after the close of the hearing. The decision of a majority  of  the arbitrators shall bind the parties, and shall be final.
If the Requesting Pm1y has not forwarded a request through the Division, or if an Assisting Pm1y has rendered assistance without being requested to do so by the Division, the Division shall not be liable for the costs of any such assistance. All requests to the Federal Emergency Management Agency (FEMA) for the reimbursement of costs incurred by any Participating Party shall be made by and through the Division.
If FEMA denies any request for reimbursement of costs which the Division has already advanced to an Assisting Party, the Assisting Pm1y shall repay such costs to the Division, but the Division may waive such repayment for cause.
ARTICLE VIII.

Costs Eli2ihle for Reimbursement. The costs incurred by the Assisting Party under this Agreement shall be reimbursed as needed to make the Assisting Party whole to the fullest extent practicable.
Employees of the Assisting Party who render assistance under this Agreement shall be entitled to receive from the Assisting Party all their usual wages, salaries, and any and all other compensation for mobilization, hours worked, and demobilization. Such compensation shall include any and all contributions for insurance and retirement, and such employees shall continue to accumulate
seniority at the usual rate. As between the employees and the Assisting Patty, the employees shall have   all the duties, responsibilities, immunities, rights, interests and privileges incident to their usual employment. The Requesting Party shall reimburse the Assisting Party for these costs of employment.
The costs of equipment supplied by the Assisting Patty shall be reimbursed at the rental rate established in  FEMA's  Schedule  of  Equipment  Rates  (attached  to   Form   B),   or  at   any   other rental rate agreed to by the  Requesting  Party. In order to be eligible for reimbursement, equipment must be in actual operation performing eligible work. The labor costs of the operator are not included in the rates and should be approved sepal'ately from equipment costs. The Assisting Party shall pay for fuels, other consumable supplies, and repairs to its equipment as needed to keep the equipment in a state of operational readiness. Rent for the equipment shall be deemed to include the cost of fuel and other consumable supplies, maintenance, service, repairs, and ordinary wear and tear. With the consent of the Assisting Pmty, the Requesting Party may provide fuels, consumable supplies,  maintenance,  and  repair services for such equipment at the site. In that event, the Requesting Party may deduct the actual costs of such fuels, consumable supplies, maintenance, and services from the total costs otherwise payable to the Assisting Pmty. If the equipment is damaged while in use under this Agreement and the Assisting Patty receives payment for such damage under any contract of insurance, the Requesting Party may deduct such payment from any item or items billed by the Assisting Pmty for any of the costs for such damage that may otherwise be payable.

The Requesting Pmty shall pay the total costs for the use and consumption of any and all consumable supplies delivered by the Assisting Party for the Requesting Party under this Agreement. In the case of perishable supplies, consumption shall be deemed to include normal  deterioration, spoilage and damage notwithstanding the exercise of reasonable care in its storage and use. Supplies remaining unused shall be returned to the Assisting Party in usable condition upon the close of the Period of Assistance, and the Requesting Party may deduct the cost of such returned supplies from the total costs billed by the Assisting Party for such supplies. If the Assisting Pmty agrees, the Requesting Party  may also replace any and all used consumable supplies with like supplies in usable condition and of like grade, quality and quantity within the time allowed for reimbursement under this Agreement.
The Assisting Party shall keep records to document all assistance rendered under this Agreement. Such records shall present information sufficient to meet the audit requirements specified in the regulations of FEMA and any applicable circulars issued by the State of Florida Office of  Management and Budget. Upon reasonable notice, the Assisting Party shall make its records available to the Division and the Requesting Party for inspection or duplication between 8:00 a.m. and  5:00 p.m. on all weekdays, except for official holidays.
ARTICLE IX.
Insurance. Each Participating Party shall determine for itself what insurance to procure, if any. With the exceptions in this Article, nothing in this Agreement shall be construed to require any Participating Party to procure insurance.

Each Participating Pmty shall procure employers' insurance meeting the requirements of the Workers' Compensation Act, as amended, affording coverage for any of its employees who may  be injured while perf01ming any activities under the authority of this Agreement, and shall file with the Division a certificate issued by the insurer attesting to such coverage.
Any Participating Pmty that elects additional insurance affording liability coverage for any

activities that may be performed under the authority of this Agreement shall file with the Division a certificate issued by the insurer attesting to such coverage.
Any Participating Party that is self-insured with respect to any line or lines of insurance shall file with the Division copies of all resolutions in current effect reflecting its dete1mination to act as a self­ insurer.
Subject to the limits of such liability insurance as any Participating Party may elect to procure, nothing in this Agreement shall be construed to waive, in whole or in part, any immunity any Participating Party may have in any judicial or quasi-judicial proceeding.
Each Participating Party which renders assistance under this Agreement shall be deemed to stand in the relation of an independent contractor to all other Participating Parties, and shall not be  deemed to be the agent of any other Participating Party.
Nothing in this Agreement shall be construed to relieve any Participating Party of liability for its own conduct and that of its employees.
Nothing in this Agreement shall be construed to obligate any Participating Party to indemnify any other Participating Party from liability to third parties.
ARTICLEX.
General Reguirements.	Notwithstanding anything to the contrary elsewhere in this Agreement, all Participating Parties shall be subject to the following requirements in the performance of this Agreement:
To the extent that assistance under this Agreement is funded by State funds, the obligation of any statewide instrumentality of the State of Florida to reimburse any Assisting Party under this Agreement is contingent upon an annual appropriation by the Legislature.
All bills for reimbursement under this Agreement from State funds shall be submitted in detail sufficient for auditing purposes. To the extent that such bills represent costs incurred for travel, such bills shall be submitted in accordance with section 112.061, Florida Statutes, and any applicable

requirements for the reimbursement of state employees for travel costs.

All Participating Parties shall allow public access to all documents, papers, letters or other materials subject to the requirements of the Public Records Act, as amended, and made or received by any Participating Party in conjunction with this Agreement.
No Participating Party may hire employees in violation of the employment restrictions in the Immigration and Nationality Act, as amended.
No costs reimbursed under this Agreement may be used directly or indirectly to influence legislation or any other official action by the Legislatme of the State of Florida or any of its agencies.
Any communication to the Division under this Agreement shall be sent to the Director, Division of Emergency Management, 2555 Shumard Oak Boulevard, Tallahassee, Florida 32399-2100. Any communication to any other Participating Party shall be sent to the official or officials specified by that Participating Party on Form C attached to this Agreement. For the purpose of this Section, any such communication may be sent by the U.S. Mail, e-mail, or by facsimile.
ARTICLE XI.

Effect of Agreement.	Upon its execution by a Participating Party, this Agreement shall have the following effect with respect to that Participating Party:
The execution of this Agreement by any Participating Party which is a signatory to the Statewide Mutual Aid Agreement of 1994 shall terminate the rights, interests, duties, and responsibilities and obligations of that Participating Party under that agreement, but such termination shall not affect the liability of the Pmticipating Pmty for the reimbursement of any costs due under that agreement, regardless of whether billed or unbilled.
The execution of this Agreement by any Participating Party which is a signatory to the Public Works Mutual Aid Agreement shall terminate the rights, interests, duties, responsibilities and obligations of that Pmticipating Party under that agreement, but such termination shall not affect the liability of the

Participating Party for the reimbursement of any costs due under that agreement, regardless of whether billed or unbilled.
Upon the activation of this Agreement by the Requesting Party, this Agreement shall supersede any other existing agreement between it and any Assisting Party to the extent that the fo1mer may be inconsistent with the latter.
Unless superseded by the execution of this Agreement in accordance with Section A of this Article, the Statewide Mutual Aid Agreement of 1994 shall terminate and cease to have legal existence after June 30, 2001.
Upon its execution by any Participating Party, this Agreement will continue in effect for one

year from its date of execution by that Participating Party, and it shall automatically renew each year after its execution, unless within sixty (60) calendar days before  that  date  the  Participating  Party notifies the Division, in writing, of its intent to withdraw from the Agreement.
The Division shall transmit any amendment to this Agreement by sending the amendment to all Participating Parties not later than five (5) business days after its execution by the Division. Such amendment shall take effect not later than sixty (60) calendar days after the date of its execution by the Division, and shall then be binding on all Participating Parties. Notwithstanding the preceding sentence, any Participating Party who objects to the amendment may withdraw from the Agreement by notifying  the Division in writing of its intent to do so within that time in accordance with Section E of this Article.
ARTICLE XII.

Interpretation and Application of Agreement. The interpretation and application of this Agreement shall be governed by the following conditions:
The obligations and conditions resting upon the Participating Parties under this Agreement are not independent, but dependent.
Time shall be of the essence of this Agreement, and of the performance of all conditions,

obligations, duties, responsibilities, and promises under it.

This Agreement states all the conditions, obligations, duties, responsibilities, and promises of the Participating Parties with respect to the subject of this Agreement, and there are no conditions, obligations, duties, responsibilities, or promises other than those expressed in this Agreement.
If any sentence, clause, phrase, or other portion of this Agreement is ruled unenforceable or invalid, every other sentence, clause, phrase, or other portion of the Agreement shall remain in full force and effect, it being the intent of the Division and the other Participating Parties that every portion of the Agreement shall be severable from every other portion to the fullest extent practicable. The Division reserves the right, at its sole and absolute discretion, to change, modify, add, or remove portions of any sentence, clause, phrase, or other portion of this Agreement that conflicts with state law, regulation, or policy. If the change is minor, the Division will notify the Participating Party of the change and such changes will become effective immediately; therefore, please check these terms periodically for changes.  If the change is substantive, the Participating Party may be required to execute the Agreement with the adopted changes. Your continued or subsequent use of this Agreement following the posting of minor changes to this Agreement will mean you accept those changes.
The waiver of any obligation or condition in this Agreement by a Participating Party shall not be construed as a waiver of any other obligation or condition in this Agreement.
NOTE: On FebrumJ' 26, 2018, this Agreement was modified by the Division of Emergency Management. This document replaces the August 20, 2007 edition of the Statewide Mutual Aid Agreement; however, any and all Agreements previously executed shall remain in full force and effect. Any local government, special district, or educational institution which has yet to execute this Agreement should use the February 26, 2018 edition for the purposes of becoming a signatory.
IN WITNESS WHEREOF, the Participating Parties have duly executed this Agreement on the date specified below:

FOR ADOPTION BY A COUNTY

ST ATE OF FLORIDA
DIVISION OF EMERGENCY MANAGEMENT

By:

Director

Date: 	_

ATTEST:
CLERK OF THE CIRCUIT COURT

BOARD OF COUNTY COMMISSIONERS
OF 	COUNTY, STATE OF FLORIDA

By: 	_ Deputy Clerk

By:

Chairman

Date: 	_

Approved as to Form:

By: 	_ County Attorney

FOR ADOPTION BY A CITY

ST ATE OF FLORIDA
DIVISION OF EMERGENCY MANAGEMENT

By:-------------
Director

Date: 	_

ATTEST:
CITY CLERK

By: 	_

Title: 	_

CITY OF ----------
S ATE OF FLORIDA

By:------------

Title: 	_

Date: 	_

Approved as to Form:

By: 	_
City Attorney

FOR ADOPTION BY AN EDUCATIONAL DISTRICT

STATE OF FLORIDA
DIVISION OF EMERGENCY MANAGEMENT

By: --------------
Director

Date: 	_

STATE OF FLORIDA	SCHOOL DISTRICT,

By: 	_

Title: 	_

By:

Title: 	_

Date: 	_

Approved as to Form:

By: 	_ Attorney for District

FOR ADOPTION BY A COMMUNITY COLLEGE OR STATE UNIVERSITY

STATE OF FLORIDA
DIVISION OF EMERGENCY MANAGEMENT

By: 	_ Director

Date: 	_

ATTEST:	BOARD OF TRUSTEES
OF 	_
COMMUNITY COLLEGE, STATE OF FLORIDA

BOARD OF TRUSTEES
OF 	_
UNIVERSITY, STATE OF FLORIDA

By: 	_ Clerk

By: 	_ Chairman
Date: 	_ Approved as to Form:

By	­
Attorney for Board

FOR ADOPTION BY A SPECIAL DISTRICT

ST ATE OF FLORIDA
DIVISION OF EMERGENCY MANAGEMENT

By: --------------
Director

Date: 	_

 	 SPECIAL DISTRICT, STATE OF FLORIDA

By:

Title: -------------

By:

Title: 	_

Date:   --------------

Approved as to Form:

By: 	_
Attorney for District

FOR ADOPTION BY AN AUTHORITY

STATE OF FLORJDA
DIVISION OF EMERGENCY MANAGEMENT

By: --------------
Director

Date: --------------

ATTEST:	BOARD OF TRUSTEES OF

AUTHORJTY, STATE OF FLORJDA

By: 	_ Clerk

By:

Chairman

Date: 	_

Approved  as to Form:

By	­
Attorney for Board

FOR ADOPTION BY A NATIVE AMERICAN TRIBE

STATE OF FLORJDA
DIVISION OF EMERGENCY MANAGEMENT

By:-------------
Director

Date: 	_

ATTEST:		TRJBAL COUNCIL OF THE TRIBE OF FLORIDA

By: 	_

Council Clerk

By: 	_

Chairman

Date: 	_ Approved as to Form:

By	­
Attorney for Council

FOR ADOPTION BY A COMMUNITY DEVELOPMENT DISTRICT

STATE OF FLORIDA
DIVISION OF EMERGENCY MANAGEMENT

By:-------------
Director

Date: 	_

COMMUNITY DEVELOPMENT DISTRICT,
STATE OF FLORIDA

By:	By:

Title: 	_ Title:  	

Date: 	_

Approved  as to Form:

By: 	_
Attorney for District

Date:

FORMC

CONTACT INFORMATION FOR AUTHORIZED REPRESENTATIVES

Name of Government: 	                                                                                                        Mailing Address:	 		

Authorized Representative Contact Information
Primary Authorized Representative
Name:		 Title:		 Address:	 	

Day Phone:	 	 Facsimile:	 	
1st Alternate Authorized Representative

Night Phone:    	 Email:	 	

Name:		 Title:		 Address:	 	

Day Phone:	 	 Facsimile:	 	
2nd Alternate Authorized Representative

Night Phone:    	 Email:	 	

Name:		 Title:		 Address:	 	

Day Phone:	 	 Facsimile:	 	

Night Phone:    	 Email:	 	

***PLEASE UPDATE AS ELECTIONS OR APPOINTMENTS OCCUR***

SAMPLE AUTHORIZING RESOLUTION FOR ADOPTION OF
STATEWIDE MUTUAL AID AGREEMENT

RESOLUTION NO. 		_

WHEREAS, the State of Florida Emergency Management Act, Chapter 252, authorizes the State and its political subdivisions to provide emergency aid and assistance in the event of a disaster or emergency; and

WHEREAS, the statutes also authorize the State to coordinate the provision of any equipment, services, or facilities owned or organized by the State or it political subdivisions for use in the affected area upon the request of the duly constituted authority of the area; and

WHEREAS, this Resolution authorizes the request, provision, and receipt of interjurisdictional mutual assistance in accordance with the Emergency Management Act, Chapter 252, among political subdivisions within the State; and

NOW, THEREFORE, be it resolved by 	_
----------------------that in order to  maximize  the prompt, full and effective use of resources of all participating governments in the event of an
emergency or disaster we hereby adopt the Statewide Mutual Aid Agreement which is attached hereto and incorporated by reference.

ADOPTED BY:	 	

DATE:

I certify that the foregoing is an accurate copy of the Resolution adopted by
 	on 	_

BY:	

TITLE: 	_ DATE:   		

W:CD E	M  U  T U AL	AXD	AGREEMENT
rint all infor  mation except signatures Form B	

LETED BY THE REQUESTXNG P ARTY	

HR	
S	Mission No:
E - m a il I	
	
N o :			I	
address:	
	Assisting Party :		

nal soace)	

I	Lo  ca  toi  n   I	

(address):	
	
I S ig n a t u r e :		
cy : I	

PLETED BY THE ASSXSTJ:NG PARTY
I	E- m a il I	

n	
e       N	
o	
:		
a             d             d              r        es	s :	
	
IT o :		

	Equipment &	I
M a t e r i a ls :	$	C o n t r a c t	
R e n t a l :	
$	

(Provide Information on attached Part IV)	No	I	
	T it l e :	I	
	
L o ca l M iss io n N o :		

LETED BY THE REQUESTING PARTY	
	
Title:		
	
Ag e n cy :		

WIDE MUTUAL AID AGREEMENT
print all inf'ormation except signatures Form B ( continued)

XTEMS / OTHER M:tSSION :tNFORMAT:tON

HEDULE OFE QUIPME NT RATES

NT OF HOMEL ANDSECURITY RGE NCY MANAGE ME NT AGENCY COVERY DIRECTORATe
IC ASSISTANCe  DIVISION
VASHINGTON.  DC 20472

te s .a r e for a pp li ca n t o w n ed eq u ip m e n t in good mechanfcal condition,
h r.ale  covers all costs  elfgible under tt,e Robert T. S lafror d   Oisae'ler Relfe•r
5  12  1 .  el   .oeq..  for  ownership  end operation or equlpmenl. Including ld r0 p a rrs . ru e1. l ub .-tc.a n ts . ti re s , OSHA oqulprn et1t and o th o r coots costs ar-e not alig lb le.
m,tng e11g lb  l e  w o n< 1n  order ·ror   relmb  u r8 e m e n t  tq; be   e Hg   ib  l e .  LABOR
E D In the r ai.e -s a n d sh o u l d be ap p ro v ed s ep a ra te ly ·fr o m equipment costs.

l e   is    c o  n  ta  i n  ed    In   44     C F  R    §  2 0  6  . 22  8    Al   l o  w  ab   l e-  Coats.     a t e s   for    oq   Upi    m  o n t
eque. st. Any  appeals  shall  be  in  accord ance with 44  CFR  §  206.206 App  eals.

TO MAJOR DISASTERS ANOE ME RGE NCIES DENT ON OR AF TE R SEP TMBE R 1, 2017 .

E<1u pi n 1o n t Doacrtpllo.n		

s	
Capacity or Size	HP	
Notes	
Unit	20-17 Rat	
	41 CF M	to 10	Hoses includ ed.	hour	$ 1.51	
	10 3 CFM	to 3Q	Hoses Included.	h ou,.	$8.84	
	130 CFM	lo 50	Hos-es includod_	hour	$11.14	
	175 CFM	lo 90	Hoses included.	hour"	$ 18 .39	
	400 CFM	to 145	Hoses includod.	hour	$ 30 .4 7	
	575 CF M	to 230	Ho-se i, i n c l u d ed .	hour	$48 .71	
	1 100 CF M	to 355	Ho:Je'S In clud ed _	hO<Jr	$ 9 2 .8 8	
	1800 CFM	to soo	Hoses included_	t , o u r	$9 8 .98	
		to 150		hour	$28 .00	
		to2 10		hour	$40 .50	
		to 8	Trallo..- M ou n ted .	h o ur	$4.43	
		to5	i' raller Mounl8d_	h O U f"	S 1 1 .8 1	
	16 1n	to 8		t,our	$ 2 .14	
	18 In	to   13		h o u r	$4.30	
	
36 1n	
to 13	Includ  es d  igg   e r ,  boom and
moun11ngh ard war  e.	
hour	
S3a18	
	
24   In	
lo 100	mountingh ardware. Add this ralo to tractor ra te for-totat	hour	
$ 3 4 .2 8	
				hour	$3 5..10	
ing	
250 X 100	
300	
DD-140 B YR-20 03	hour	
$189.40	
ring	
50X	100			
hour	
$ 3 1 .9 5	

"-1ach l n e				
h o ur	
$ 3 6 .9 7	
		lo  130	TransportJng people.	mlle	$0 .1536	
		lo 130	Transp  orting  cargo.	hour-	$ 12 .3 2	
		lo  250	P at..-o l l fn  g  .	m ll e	$ 0 .5 3 6	
		
lo 250	S    ta   ti o  n  a ry     wHh	e ng i n e
running.	
hou,-	
$15.80	
				m ll e	$0 . 60 5	
		
285	to 300		
h o ur	
$22.00	
				h our	$ 19 .0 0	
0.. tv re		6..5-7.5		h o ur	$8.20	
1 •· tyr e		7.S..8.0		h  our	$8.50	
.2." tv r e		9 .0. 10 .0		h o ur	$8.5	
4 "' ty ro		12 - 14 .0		h o u r	$ 9 .0 0	
. " ly re		1.5-17		h our	$ 9, 4 0	

n	e

r

24

8085	All Terrain Vehicle (ATV)	Engine 300cc, 4-Wheel; 24" tyre		18-20		hour	$10.20	
8086	All Terrain Vehicle (ATV)	Engine 400cc. 4-Wheel; 25" tyre		26-28		hour	$11.64	
8087	All Terrain Vehicle (ATV)	Engine 450cc, 4-Wheel; 25" tyre		26-28		hour	$12.40	
8088	All Terrain Vehicle (ATV)	Engine 650cc, 4-Wheel; 25" tyre		38-40		hour	$13.20	
8089	All Terrain Vehicle (ATV)	Engine 750cc, 4-Wheel; 25" tyre		44-46		hour	$14.00	
8110	Barge, Deck	Size	50'x35'x7.25'			hour	$49.10	
8111	Barge, Deck	Size	50'x35'x9'			hour	$58.70	
8112	Barge, Deck	Size	120'x45'x1O'			hour	$109.50	
8113	Barge, Deck	Size	160'x45'x11"			hour	$133.75	
8120	Boat, Tow	Size	55'x20'x5'	to 870	Steel.	hour	$317.54	
8121	Boat, Tow	Size	60'x21'x5'	to 1050	Steel.	hour	$358.65	
8122	Boat, Tow	Size	70'x30'x7.5'	to 1350	Steel.	hour	$569.00	
8123	Boat, Tow	Size	120'x34'x8'	to 2000	Steel.	hour	$1,094.24	
8124	Airboat	815AGIS Airboat w/spray unit	15'x8'	400		hour	$31.00	
8125	Airboat	815AGIS Airboat w/spray unit	15'x8'	425		hour	$31.95	
8126	Swamp Buggy	Conquest		360		hour	$39.25	

8129	Compactor-2-Ton Pavement
Roller	
2 ton				
hour	
$28.25	
8130	Boat, Row				Heavy duty.	hour	$1.44	
8131	Boat, Runabout	Size	13'x5'	to 50	Outboard.	hour	$12.00	

8132	
Boat, Tender	
Size	
14'x7'	
to 100	Inboard with 360 degree
drive.	
hour	
$16.50	
8133	Boat, Push	Size	45'x21'x6'	to435	Flat hull.	hour	$217.20	
8134	Boat, Push	Size	54'x21'x6'	to 525	Flat hull.	hour	$267.35	
8135	Boat, Push	Size	58'x24'x7.5'	to 705	Flat hull.	hour	$325.35	
8136	Boat, Push	Size	64'x25'x8'	to 870	Flat hull.	hour	$358.50	
8140	Boat, Tug	Length	16 Ft	to 100		hour	$42.60	
8141	Boat, Tug	Length	18 Ft	to 175		hour	$62.55	
8142	Boat, Tug	Length	26 Ft	to 250		hour	$78.95	
8143	Boat, Tug	Length	40 Ft	to 380		hour	$196.50	
8144	Boat, Tug	Length	51 Ft	to 700		hour	$271.85	
8147	Boat, Inflatable Rescue Raft	Zodiac				hour	$1.10	
8148	Boat, Runabout	1544 lbs	11 passenger capacity	190-250		hour	$62.55	

8149	
Boat, removable engine	2000 Johnson Outboard Motor w
15" shaft		
15		
hour	
$1.50	
8150	Broom, Pavement	Broom Length	72 In	to 35		hour	$24.50	
8151	Broom, Pavement	Broom Length	96 In	to 100		hour	$27.60	

8153	
Broom, Pavement, Mntd	
Broom Length	
72 In	
to 18	Add Prime Mover cost for
total rate	
hour	
$6.20	

8154	
Broom, Pavement, Pull	
Broom Length	
84 In	
to 20	Add Prime Mover cost for
total rate	
hour	
$20.77	
8157	Sweeper, Pavement			to 110		hour	$76.70	
8158	Sweeper, Pavement			to 230		hour	$96.80	
8180	Bus			to 150		hour	$20.95	
8181	Bus			to 210		hour	$25.45	
8182	Bus			to 300		hour	$38.35	
8183	Blower	Gasoline powered Toro Pro Force		27		hour	$15.37	
8184	Back-Pack Blower			to 4.4		hour	$1.50	
8185	Walk-Behind Blower			13		hour	$6.50	
8187	Chainsaw	20" Bar, 3.0 cu in				hour	$1.40	
8188	Chainsaw	20" Bar 5.0 cu in				hour	$2.45	
8189	Chainsaw	20" Bar 6.0 cu in				hour	$2.65	
8190	Chain Saw	Bar Length	16 In			hour	$1.70	
8191	Chain Saw	Bar Length	25 In			hour	$3.45	
8192	Chain Saw, Pole	Bar Size	18 In			hour	$1.25	
8193	Skidder	model 748 E		to 173		hour	$52.70	
8194	Skidder	model 648 G11		to 177		hour	$104.30	
8195	Cutter, Brush	Cutter Size	8 ft	to 150		hour	$115.35	
8196	Cutter, Brush	Cutter Size	8ft	to 190		hour	$129.35	
8197	Cutter, Brush	Cutter Size	10ft	to 245		hour	$136.30	

8198	
Bruncher Cutter	Cutter, Brush - 247 hp, 1997 Model	
to 247		
hour	
$187.75	
		511 Feller						
8199	Log Trailer	40ft				hour	$9.90	
8200	Chipper, Brush	Chipping Capacity	6In	to 35	Trailer Mounted.	hour	$8.60	
8201	Chipper, Brush	Chipping Capacity	9 In	to 65	Trailer Mounted.	hour	$16.86	
8202	Chipper, Brush	Chipping Capacity	12 In	to 100	Trailer Mounted.	hour	$24.31	
8203	Chipper, Brush	Chipping Capacity	15 In	to 125	Trailer Mounted.	hour	$35.00	
8204	Chipper, Brush	Chipping Capacity	18 In	to 200	Trailer Mounted.	hour	$50.10	

8208	Loader - Tractor -
Knuckleboom	
model Barko 595 ML		
to 173		
hour	
$161.89	

8209	
Loader - Wheel	model 210 wl Buck Saw 50 inch Bar		
to 240		
hour	
$97.00	
8210	Clamshell & Dragline, Crawler		149,999 lbs	to 235	Bucket not included in rate.	hour	$127.40	
8211	Clamshell & Dragline, Crawler		250,000 lbs	to 520	Bucket not included in rate.	hour	$166.20	
8212	Clamshell & Dragline, Truck			to 240	Bucket not included in rate.	hour	$145.00	
8220	Compactor			to 10		hour	$15.10	

8221	Compactor, towed, Vibratory
Drum			
to 45		
hour	
$31.70	
8222	Compactor, Vibratory, Drum			to 75		hour	$22.30	
8223	Compactor, pneumatic, wheel			to 100		hour	$26.00	
8225	Compactor, Sanitation			to 300		hour	$92.75	
8226	Compactor, Sanitation			to 400		hour	$152.30	
8227	Compactor, Sanitation			535		hour	$249.75	

8228	Compactor, towed, Pneumatic, Wheel		
10000 lbs		
Include prime mover rate	
hour	
$17.00	

8229	
Compactor, towed, Drum Static		
20000 lbs		
Include prime mover rate	
hour	
$15.80	
8240	Feeder, Griuly			to 35		hour	$22.20	
8241	Feeder, Griuly			to 55		hour	$32.45	
8242	Feeder, Griuly			to 75		hour	$64.25	
8250	Dozer, Crawler			to 75		hour	$51.30	
8251	Dozer, Crawler			to 105		hour	$38.30	
8252	Dozer, Crawler			to 160		hour	$93.74	
8253	Dozer, Crawler			to 250		hour	$149.75	
8254	Dozer, Crawler			to 360		hour	$201.10	
8255	Dozer, Crawler			to 565		hour	$311.80	
8256	Dozer, Crawler			to 850		hour	$294.10	
8260	Dozer, Wheel			to 300		hour	$61.00	
8261	Dozer, Wheel			to400		hour	$94.10	
8262	Dozer, Wheel			to 500		hour	$178.65	
8263	Dozer, Wheel			to 625		hour	$239.60	

8269	
Box Scraper	3 hitch attach for tractor; 2007 Befco				
hour	
$3.50	

8270	
Bucket, Clamshell	
Capacity	
1.0 CY		Includes teeth. Does not include Clamshell & Dragline	
hour	
$4.62	

8271	
Bucket, Clamshell	
Capacity	
2.5 CY		Includes teeth. Does not include Clamshell & Dragline	
hour	
$8.73	

8272	
Bucket, Clamshell	
Capacity	
5.0 CY		Includes teeth. Does not include Clamshell & Dragline	
hour	
$13.10	

8273	
Bucket, Clamshell	
Capacity	
7.5 CY		Includes teeth. Does not include Clamshell & Dragline	
hour	
$22.40	

8275	
Bucket, Dragline	
Capacity	
2.0CY		Does not include Clamshell & Dragline	
hour	
$3.96	

8276	
Bucket, Dragline	
Capacity	
5.0CY		Does not include Clamshell & Dragline	
hour	
$9.90	

8277	
Bucket, Dragline	
Capacity	
10CY		Does not include Clamshell & Dragline	
hour	
$14.10	

8278	
Bucket, Dragline	
Capacity	
14CY		Does not include Clamshell & Dragline	
hour	
$18.65	

8280	
Excavator, Hydraulic	
Bucket Capacity	
0.5CY	
to 45	Crawler, Truck & Wheel. Includes bucket.	
hour	
$18.00	

8281	
Excavator, Hydraulic	
Bucket Capacity	
1.0CY	
to 90	Crawler, Truck & Wheel. Includes bucket.	
hour	
$34.20	

8282	
Excavator, Hydraulic	
Bucket Capacity	
1.5 CY	
to 160	Crawler, Truck & Wheel. Includes bucket.	
hour	
$52.70	

8283	
Excavator, Hydraulic	
Bucket Capacity	
2.5 CY	
to 265	Crawler, Truck & Wheel. Includes bucket.	
hour	
$153.00	

8284	
Excavator, Hydraulic	
Bucket Capacity	
4.5CY	
to 420	Crawler, Truck & Wheel. Includes bucket.	
hour	
$264.50	

8285	
Excavator, Hydraulic	
Bucket Capacity	
7.5CY	
to 650	Crawler, Truck & Wheel. Includes bucket.	
hour	
$223.70	

8286	
Excavator, Hydraulic	
Bucket Capacity	
12CY	
to 1000	Crawler, Truck & Wheel. Includes bucket.	
hour	
$455.00	
8287	Excavator	2007 model Gradall XL3100 Ill		184		hour	$105.46	
8288	Excavator	2003 model Gradall XL4100 Ill		238		hour	$113.20	
8289	Excavator	2006 model Gradall XL5100		230		hour	$88.80	
8290	Trowel, Concrete	Diameter	48 In	to 12		hour	$4.80	
8300	Fork Lift	Capacity	6000 Lbs	to 60		hour	$13.00	
8301	Fork Lift	Capacity	12000 Lbs	to 90		hour	$18.50	
8302	Fork Lift	Capacity	18000 Lbs	to 140		hour	$24.00	
8303	Fork Lift	Capacity	50000 Lbs	to 215		hour	$51.40	
8306	Fork Lift Material handler	Diesel, CAT TH360B	6600-11500 gvwr lbs	99.9		hour	$27.90	
8307	Fork Lift Material handler	Diesel, CAT TH460B		99.9		hour	$30.15	
8308	Fork Lift Material handler	Diesel, CATTH560B		99.9		hour	$35.80	
8309	Fork Lift Accessory	2003 ACS Paddle Fork				hour	$3.46	
8310	Generator	Prime Output	5.5KW	to 10		hour	$3.35	
8311	Generator	Prime Output	16KW	to 25		hour	$7.45	
8312	Generator	Prime Output	43KW	to 65		hour	$15.00	
8313	Generator	Prime Output	100KW	to 125		hour	$34.95	
8314	Generator	Prime Output	150KW	to 240		hour	$50.00	
8315	Generator	Prime Output	210KW	to 300		hour	$62.45	
8316	Generator	Prime Output	280KW	to400		hour	$80.40	
8317	Generator	Prime Output	350KW	to500		hour	$90.50	
8318	Generator	Prime Output	530KW	to 750		hour	$153.30	
8319	Generator	Prime Output	710KW	to 1000		hour	$222.00	
8320	Generator	Prime Output	1100 KW	to 1500	Open	hour	$349.00	
8321	Generator	Prime Output	2500 KW	to 3000		hour	$533.75	
8322	Generator	Prime Output	1,000 KW	to 1645	Enclosed	hour	$403.30	
8323	Generator	Prime Output	1,500 KW	to 2500	Enclosed	hour	$511.22	
8324	Generator	Prime Output	1100KW	2500	Enclosed	hour	$495.80	
8325	Generator	Prime Output	40KW	60		hour	$14.80	
8326	Generator	Prime Output	20KW	40		hour	$13.32	

8330	
Graders	
Moldboard Size	
10 Ft	
to 110	Includes Rigid and Articulate equipment.	
hour	
$43.30	

8331	
Graders	
Moldboard Size	
12 Ft	
to 150	Includes Rigid and Articulate equipment.	
hour	
$46.50	

8332	
Graders	
Moldboard Size	
14 Ft	
to 225	Includes Rigid and Articulate equipment.	
hour	
$67.50	

8350	
Hose, Discharge	
Diameter	
3 In		Per 25 foot length. Includes couplings.	
hour	
$0.15	

8351	
Hose, Discharge	
Diameter	
4 In		Per 25 foot length. Includes couplings.	
hour	
$0.24	

8352	
Hose, Discharge	
Diameter	
6 In		Per 25 foot length. Includes couplings.	
hour	
$0.60	

8353	
Hose, Discharge	
Diameter	
B In		Per 25 foot length. Includes couplings.	
hour	
$0.60	

8354	
Hose, Discharge	
Diameter	
12 In		Per 25 foot length. Includes couplings.	
hour	
$0.90	

8355	
Hose, Discharge	
Diameter	
16 In		Per 25 foot length. Includes couplings.	
hour	
$1.70	

8356	
Hose, Suction	
Diameter	
3 In		Per 25 foot length. Includes couplings.	
hour	
$0.30	

8357	
Hose, Suction	
Diameter	
4 In		Per 25 foot length. Includes couplings.	
hour	
$0.35	

8358	
Hose, Suction	
Diameter	
6 In		Per 25 foot length. Includes couplings.	
hour	
$1.15	

8359	
Hose, Suction	
Diameter	
8 In		Per 25 foot length. Includes couplings.	
hour	
$1.10	

8360	
Hose, Suction	
Diameter	
12 In		Per 25 foot length. Includes couplings.	
hour	
$1.70	

8361	
Hose, Suction	
Diameter	
16 In		Per 25 foot length. Includes couplings.	
hour	
$3.15	
8380	Loader, Crawler	Bucket Capacity	0.5CY	to 32	Includes bucket.	hour	$14.66	

8381	Loader, Crawler	Bucket Capacity	1 CY	to 60	Includes bucket.	hour	$34.30	
8382	Loader, Crawler	Bucket Capacity	2 CY	to 118	Includes bucket.	hour	$68.10	
8383	Loader, Crawler	Bucket Capacity	3 CY	to 178	Includes bucket.	hour	$101.30	
8384	Loader, Crawler	Bucket Capacity	4 CY	to 238	Includes bucket.	hour	$120.00	
8390	Loader, Wheel	Bucket Capacity	0.5CY	to 38		hour	$20.10	
8391	Loader, Wheel	Bucket Capacity	1 CY	to 60		hour	$36.90	
8392	Loader, Wheel	Bucket Capacity	2CY	to 105	CAT-926	hour	$35.50	
8393	Loader, Wheel	Bucket Capacity	3CY	to 152		hour	$43.85	
8394	Loader, Wheel	Bucket Capacity	4 CY	to 200		hour	$59.30	
8395	Loader, Wheel	Bucket Capacity	5CY	to 250		hour	$64.00	
8396	Loader, Wheel	Bucket Capacity	6 CY	to 305		hour	$104.00	
8397	Loader, Wheel	Bucket Capacity	7 CY	to 360		hour	$124.50	
8398	Loader, Wheel	Bucket Capacity	8 CY	to 530		hour	$171.40	
8401	Loader, Tractor, Wheel	Bucket Capacity	0.87 CY	to 80	Case 580 Super L	hour	$33.73	
8410	Mixer, Concrete Portable	Batching Capacity	10Cft			hour	$3.05	
8411	Mixer, Concrete Portable	Batching Capacity	12Cft	11		hour	$4.00	
8412	Mixer, Concrete, Trailer Mntd	Batching Capacity	11 Cft	to10		hour	$12.70	
8413	Mixer, Concrete, Trailer Mntd	Batching Capacity	16Cft	to 25		hour	$19.60	
8419	Breaker, Pavement Hand-Held	Weight	25~90 Lbs			hour	$1.10	
8420	Breaker, Pavement			to 70		hour	$57.45	
8423	Spreader, Chip	Spread Hopper Width	12.5 Ft	to 152		hour	$85,85	
8424	Spreader, Chip	Spread Hopper Width	16.5 Ft	to 215		hour	$116.60	
8425	Spreader, Chip, Mntd	Hopper Size	8 Ft	to 8	Trailer & truck mounted.	hour	$4.60	

8430	
Paver, Asphalt, Towed				Does not include Prime Mover.	
hour	
$12.40	

8431	
Paver, Asphalt			
to 50	Includes wheel and crawler equipment.	
hour	
$73.76	

8432	
Paver, Asphalt			
to 125	Includes wheel and crawler equipment.	
hour	
$95.10	

8433	
Paver, Asphalt			
to 175	Includes wheel and crawler equipment.	
hour	
$126.80	

8434	
Paver, Asphalt		
35,000Lbs & Over	
to 250	Includes wheel and crawler equipment.	
hour	
$209.65	
8436	Pick-up, Asphalt			to 110		hour	$96.85	
8437	Pick-up, Asphalt			to 150		hour	$135.00	
8438	Pick-up, Asphalt			to 200		hour	$93.50	
8439	Pick-up, Asphalt			to 275		hour	$204.00	
8440	Striper	Paint Capacity	40 Gal	to 22		hour	$16.20	
8441	Striper	Paint Capacity	90 Gal	to 60		hour	$22.90	
8442	Striper	Paint Capacity	120 Gal	to 122		hour	$42.60	
8445	Striper, Truck Mntd	Paint Capacity	120 Gal	to 460		hour	$78.60	
8446	Striper, Walk-behind	Paint Capacity	12 Gal			hour	$4.00	

8447	Paver accessory -Belt
Extension	2002 Leeboy Conveyor Belt
Extension			
crawler	
hour	
$32.50	
8450	Plow, Snow, Grader Mntd	Width	to 10 Ft		Include Grader for total cost	hour	$28.00	
8451	Plow, Snow, Grader Mntd	Width	to 14 Ft		Include Grader for total cost	hour	$32.90	
8452	Plow, Truck Mntd	Width	to 15 Ft		Include truck for total cost	hour	$24.35	

8453	
Plow, Truck Mntd	
Width	
to 15 Ft		With leveling wing. Include
truck for total cost	
hour	
$40.80	
8455	Spreader, Sand	Mounting	Tailgate, Chassis			hour	$7.35	
8456	Spreader, Sand	Mounting	Dump Body			hour	$10.45	
8457	Spreader, Sand	Mounting	Truck (10yd)			hour	$13.15	
8458	Spreader, Chemical	Capacity	5CY	to 4	Trailer & truck mounted.	hour	$6.00	
8469	Pump - Trash Pump	10 MTC	2" Pump	to 7	10,000 gph	hour	$7.25	
8470	Pump	Centrifugal, BM pump	2" - 10,000 gal/hr.	to 4.5	Hoses not included.	hour	$6.10	
8471	Pump	Diaphragm pump	2" - 3,000 gal/hr.	to 6	Hoses not included.	hour	$6.75	
8472	Pump	Centrifugal, 18M pump	3" - 18,000 gal/hr. pump	to 10	Hoses not included.	hour	$7.99	
8473	Pump			to 15	Hoses not included.	hour	$10.30	
8474	Pump			to 25	Hoses not included.	hour	$13.60	
8475	Pump			to 40	Hoses not included.	hour	$16.65	
8476	Pump	4" - 40,000 gal/hr.	4" - 40,000 gal/hr.	to 60	Hoses not included.	hour	$27.10	

8477	Pump			to 95	Hoses not included.	hour	$32.00	
8478	Pump			to 140	Hoses not included.	hour	$41.50	
8479	Pump			to 200	Hoses not included.	hour	$49.90	
8480	Pump			to 275	Does not include Hoses.	hour	$66.85	
8481	Pump			to 350	Does not include Hoses.	hour	$82.00	
8482	Pump			to 425	Does not include Hoses.	hour	$96.60	
8483	Pump			to 500	Does not include Hoses.	hour	$114.00	
8484	Pump			to 575	Does not include Hoses.	hour	$133.30	
8485	Pump			to 650	Does not include Hoses.	hour	$154.70	

8486	
Aerial Lift, Truck Mntd	
Max. Platform Height	
40 Ft		Add this rate to truck rate for total lift and truck rate	
hour	
$11.38	

8487	
Aerial Lift, Truck Mntd	
Max. Platform Height	
61 Ft		Add this rate to truck rate for total lift and truck rate	
hour	
$20.54	

8488	
Aerial Lift, Truck Mntd	
Max. Platform Height	
80 Fl		Add this rate to truck rate for total lift and truck rate	
hour	
$39.00	

8489	
Aerial Lift, Truck Mnld	
Max. Platform Load - 600Lbs	
81 Fl -100 Ft. Ht.		Add this rate to truck rate for total lift and truck rate	
hour	
$39.50	

8490	
Aerial Lift, Self-Propelled	
Max. Platform Height	
37 Ft. Ht.	
to 15	Articulated, Telescoping,
Scissor.	
hour	
$8.95	

8491	
Aerial Lift, Self-Propelled	
Max. Platform Height	
60 Ft. Ht.	
to 30	Articulated, Telescoping, Scissor.	
hour	
$16.10	

8492	
Aerial Lift, Self-Propelled	
Max. Platform Height	
70 Ft. Ht.	
to 50	Articulated, Telescoping, Scissor.	
hour	
$29.26	
8493	Aerial Lift, Self-Propelled	Max. Platform Height	125 Ft. Ht.	to 85	Articulated and Telescoping.	hour	$55.65	
8494	Aerial Lift, Self-Propelled	Max. Platform Height	150 Ft. Ht.	to 130	Articulated and Telescoping.	hour	$70.15	
8495	LC. Aerial Lift, Self-Propelled	Max. Platform Load - 500 Lbs	75"x155", 40FI HI.	to 80	2000 Lbs Capacity	hour	$28.95	

8496	
Crane, Truck Mnld	
Max. Lift Capacity	
24000 Lbs		
Include truck rate for total cost	
hour	
$14.90	
8497	Crane, Truck Mntd	Max. Lift Capacity	36000 Lbs		Include truck rate for total cost	hour	$22.40	

8498

8499
8500	
Crane, Truck Mntd	
Max. Lift Capacity	
60000 Lbs		
Include truck rate for total cost	
hour	
$36.50	
	Pump - Trash-Pump	CPB Rating - 1OMTC	10000 gal/Hr	7	Self- Priming Trash Pump	hour	$7.55	
	Crane	Max. Lift Capacity	8MT	to 80		hour	$38.70	
8501	Crane	Max. Lift Capacity	15MT	to 150		hour	$66.90	
8502	Crane	Max. Lift Capacity	50MT	to 200		hour	$90.00	
8503	Crane	Max. Lift Capacity	70MT	to 300		hour	$178.60	
8504	Crane	Max. Lift Capacity	110MT	to 350		hour	$243.20	
8510	Saw, Concrete	Blade Diameter	14 In	to 14		hour	$7.20	
8511	Saw, Concrete	Blade Diameter	26 In	to 35		hour	$12.00	
8512	Saw, Concrete	Blade Diameter	48 In	to 65		hour	$25.10	
8513	Saw, Rock			to 100		hour	$33.50	
8514	Saw, Rock			to 200		hour	$63.00	
8517	Jackhammer (Dry)	Weight Class	25-45 Lbs			hour	$1.66	
8518	Jackhammer (Wei)	Weight Class	30-55 Lbs			hour	$1.84	
8521	Scraper	Scraper Capacity	16CY	to 250		hour	$107.15	
8522	Scraper	Scraper Capacity	23 CY	to 365		hour	$155.50	
8523	Scraper	Scraper Capacity	34 CY	to 475		hour	$270.00	
8524	Scraper	Scraper Capacity	44CY	to 600		hour	$265.70	
8540	Loader, Skid-Steer	Operating Capacity	1000 Lbs	to 35		hour	$14.15	
8541	Loader, Skid-Steer	Operating Capacity	2000 Lbs	to 65		hour	$37.00	
8542	Loader, Skid-Steer	Operating Capacity	3000 Lbs	to 85		hour	$36.05	
8550	Snow Blower, Truck Mntd	Capacity	600 Tph	to 75	Does not include truck	hour	$34.60	
8551	Snow Blower, Truck Mntd	Capacity	1400 Tph	to 200	Does not include truck	hour	$94.00	
8552	Snow Blower, Truck Mnld	Capacity	2000 Tph	to 340	Does not include truck	hour	$142.50	
8553	Snow Blower, Truck Mntd	Capacity	2500 Tph	to 400	Does not include truck	hour	$154.80	
8558	Snow Thrower, Walk Behind	Cutting Width	25 in	to 5		hour	$2.80	
8559	Snow Thrower, Walk Behind	Cutting Width	60in	to 15		hour	$14.10	
8560	Snow Blower	Capacity	2,000Tph	to 400		hour	$234.00	
8561	Snow Blower	Capacity	2,500Tph	to 500		hour	$255.00	
8562	Snow Blower	Capacity	3,500Tph	to 600		hour	$284.00	

8569	Dust Control De-Ice Unit	1300-2000 gal	173"Lx98"Wx51"H	5.5	Hydro Pump w/100' 112" hose	hour	$3.45	

8570	
Loader-Backhoe, Wheel	
Loader Bucket Capacity	
0.5CY	
to 40	Loader and Backhoe Buckets included.	
hour	
$22.15	

8571	
Loader-Backhoe, Wheel	
Loader Bucket Capacity	
1 CY	
to 70	Loader and Backhoe Buckets included.	
hour	
$29.50	

8572	
Loader-Backhoe, Wheel	
Loader Bucket Capacity	
1.5 CY	
to 95	Loader and Backhoe Buckets included.	
hour	
$38.60	

8573	
Loader-Backhoe, Wheel	
Loader Bucket Capacity	
1.75 CY	
to 115	Loader and Backhoe Buckets included.	
hour	
$47.77	

8580	
Distributor, Asphalt	
Tank Capacity	
500 Gal		burners, insulated tank, and circulating spray bar.	
hour	
$14.76	

8581	
Distributor, Asphalt	
Tank Capacity	
1000 Gal		burners, insulated tank, and circulating spray bar. Include	
hour	
$21.30	

8582	
Distributor, Asphalt	
Tank Capacity	
4000 Gal		burners, insulated tank, and circulating spray bar. Include	
hour	
$30.15	
8583	Distributor	ETNYRE Oil Distributor Model - PB348	300		hour	$41.60	
8584	Distributor	ETNYRE Quad Chip Spreader		280		hour	$83.20	

8590	
Trailer, Dump	
Capacity	
20 CY		Does not include Prime Mover.	
hour	
$11.36	

8591	
Trailer, Dump	
Capacity	
30 CY		Does not include Prime Mover.	
hour	
$13.10	
8600	Trailer, Equipment	Capacity	30 Tons			hour	$14.15	
8601	Trailer, Equipment	Capacity	40 Tons			hour	$15.50	
8602	Trailer, Equipment	Capacity	60 Tons			hour	$18.85	
8603	Trailer, Equipment	Capacity	120 Tons			hour	$28.35	

8610	
Trailer, Water	
Tank Capacity	
4000 Gal		with sump and a rear spraybar.	
hour	
$13.50	

8611	
Trailer, Water	
Tank Capacity	
6000 Gal		with sump and a rear spraybar.	
hour	
$16.55	

8612	
Trailer, Water	
Tank Capacity	
10000 Gal		with sump and a rear spraybar.	
hour	
$19.20	

8613	
Trailer, Water	
Tank Capacity	
14000 Gal		with sump and a rear spraybar.	
hour	
$23.77	
8614	Truck- Water Tanker	1000 gal. tank		175		hour	$33.35	
8620	Tub Grinder			to440		hour	$95.35	
8621	Tub Grinder			to 630		hour	$143.65	
8622	Tub Grinder			to 760		hour	$183.60	
8623	Tub Grinder			to 1000		hour	$322.00	
8627	Horizontal Grinder	Model HG6000		630		hour	$57.36	
8628	Stump Grinder	1988 Vermeer SC-112		102		hour	$47.00	
8629	Stump Grinder	24" grinding wheel		110		hour	$45.00	

8630	
Sprayer, Seed	
Working Capacity	
750 Gal	
to 30	Does not include Prime Mover.	
hour	
$14.00	

8631	
Sprayer, Seed	
Working Capacity	
1250 Gal	
to 50	Trailer & truck mounted. Does not include Prime	
hour	
$19.80	

8632	
Sprayer, Seed	
Working Capacity	
3500 Gal	
to 115	Does not include Prime Mover.	
hour	
$29.25	
8633	Mulcher, Trailer Mntd	Working Capacity	7TPH	to 35		hour	$14.10	
8634	Mulcher, Trailer Mntd	Working Capacity	10TPH	to 55		hour	$20.80	
8635	Mulcher, Trailer Mntd	Working Capacity	20TPH	to 120		hour	$29.45	
8636	Scraper	Soil Recycler WR 2400	w 317 gal fuel tank	563		hour	$239.85	
8637	Trailer CAT	Double Belly Bottom-dump Trailer	26 CY of soil in one dump	330	13 CY of soil each berry	hour	$92.33	

8638	
Rake	Barber Beach Sand Rake 600HDr, towed				
hour	
$15.40	

8639	
Chipper	Wildcat 626 Cougar Trammel Screen chipper w belt		
125		
hour	
$34.30	
8640	Trailer, Office	Trailer Size	8' x24'		Cargo Size 16ft	hour	$1.95	
8641	Trailer, Office	Trailer Size	8' x32'		Cargo Size 24ft	hour	$2.30	
8642	Trailer, Office	Trailer Size	10' x32'		Cargo Size 20ft	hour	$2.65	
8643	Trailer	Haz-Mat Equipment trailer	8'x18'			hour	$37.75	
8644	Trailer, Covered Utility Trailer	(TX 16')				hour	$5.65	

8645	
Trailer, Dodge Ram	8' x 24' shower trailer- 12 showers		101		hour	$29.45	
8646	Trailer, Dodge	32' flatbed water				hour	$27.90	

8650	
Trencher			
to 40	Wheel Mounted. Chain and Wheel.	
hour	
$16.30	

8651	
Trencher			
to 85	Wheel Mounted. Chain and Wheel.	
hour	
$24.70	
8654	Trencher accessories	2008 Griswold Trenchbox				hour	$1.90	
8660	Plow, Cable	Plow Depth	24 in	to 30		hour	$12.00	
8661	Plow, Cable	Plow Depth	36 in	to 65		hour	$37.45	
8662	Plow, Cable	Plow Depth	48 in	to 110		hour	$41.25	

8670	
Derrick, Hydraulic Digger	
Max. Boom Length	
60 Ft		alignment attachment. Include truck rate	
hour	
$34.15	

8671	
Derrick, Hydraulic Digger	
Max. Boom Length	
90 Ft		alignment attachment. Include truck rate	
hour	
$54.66	
8680	Truck, Concrete Mixer	Mixer Capacity	13CY	to 300		hour	$82.35	
8684	Truck, Fire	100 Ft Ladder				hour	$100.00	
8690	Truck, Fire	Pump Capacity	1000 GPM			hour	$68,00	
8691	Truck, Fire	Pump Capacity	1250 GPM			hour	$72.25	
8692	Truck, Fire	Pump Capacity	1500 GPM			hour	$78.90	
8693	Truck, Fire	Pump Capacity	2000 GPM			hour	$81.40	
8694	Truck, Fire Ladder	Ladder length	75 FT			hour	$117.10	
8695	Truck, Fire Ladder	Ladder length	150 FT			hour	$142.75	
8696	Truck, Fire	No Ladder		330	Rescure Equipment	hour	$93.47	
8700	Truck, Flatbed	Maximum GWI	15000 Lbs	to 200		hour	$20.60	
8701	Truck, Flatbed	Maximum Gw-1	25000 Lbs	to 275		hour	$35.00	
8702	Truck, Flatbed	Maximum GWI	30000 Lbs	to 300		hour	$27.10	
8703	Truck, Flatbed	Maximum Gw,	45000 Lbs	to 380		hour	$44.70	

8708	
Trailer, semi	48ft to 53ft, flat-bed, freight, two axle	
50,000+ gw,r			
hour	
$8.45	
8709	Trailer, semi	enclosed 48 ft to 53 ft, two axles	50,000+ gw,r			hour	$9.50	
8710	Trailer, semi	28ft, single axle, freight	25,000 gw,r			hour	$9.70	
8711	Flat bed utility trailer	6 ton				hour	$3.10	
8712	Cleaner, Sewer/Catch Basin	Hopper Capacity	5CY		Truck Mounted.	hour	$24.80	
8713	Cleaner, Sewer/Catch Basin	Hopper Capacity	14 CY		Truck Mounted.	hour	$31.30	
8714	Vactor	800 Gal Spoils/400 Gal Water	500/800 gal	49		hour	$82.75	
8715	Truck, Hydro Vac	model LP555DT				hour	$18.00	
8716	LeafVac	Tow by Truck 22,000 cfm capacity		85	Leaf Vac + Truck Code 8811	hour	$51.25	
8717	Truck, Vacuum	60,000GVW		400		hour	$74.20	
8719	Litter Picker	model 2007 Barber			towed by tractor	hour	$9.60	
8720	Truck, Dump	Struck Capacity	8CY	to 220		hour	$48.90	
8721	Truck, Dump	Struck Capacity	10CY	to 320		hour	$60.77	
8722	Truck, Dump	Struck Capacity	12CY	to 400		hour	$67.70	
8723	Truck, Dump	Struck Capacity	18CY	to 400		hour	$75.50	
8724	Truck, Dump, Off Highway	Struck Capacity	28 CY	to 450		hour	$121.20	
8725	Truck, Dump	Struck Capacity	14 CY	to 400		hour	$77.80	
8730	Truck, Garbage	Capacity	25CY	to 255		hour	$48.50	
8731	Truck, Garbage	Capacity	32CY	to 325		hour	$55.90	

8733	
E-BAM Services	Environmental Beta Attenuation Air Monitor			
Powered by Solar System	
hour	
$3.00	
8734	Attenuator, safety	that can slop a vehicle at 60 mph				hour	$5.50	
8735	Truck, Attenuator	2004 Truck Mounted for 60 mph				hour	$3.85	
8736	Truck, tow	1987 Chevy Kodiak 70		175		hour	$27.70	
8744	Van, Custom	Special Service Canteen Truck		350		hour	$18.00	
8745	Van, step	model MT10FD		300		hour	$21.25	
8746	Van-up to 15 passenger	light duty, class 1		225-300		hour	$20.00	
8747	Van-up to 15 passenger	light duty, class 2		225-300		hour	$20.15	
8748	Van-cargo	light duty, class 1		225- 300		hour	$22.25	
8749	Van-cargo	light duty, class 2		225-300		hour	$22.25	
8750	Vehicle, Small			to 30		hour	$6.40	
8753	Vehicle, Recreational			to 10		hour	$2.80	
8755	Golf Cart	Capacity	2 person			hour	$3.75	
8761	Vibrator, Concrete			to 4		hour	$1.60	

8770	
Welder, Portable			
to 16	Includes ground cable and lead cable.	
hour	
$3.10	

8771	
Welder, Portable			
to 34	Includes ground cable and lead cable.	
hour	
$6.80	

8772	
Welder, Portable			
to 50	Includes ground cable and lead cable.	
hour	
$10.00	

8773	
Welder, Portable			
to 80	Includes ground cable and lead cable.	
hour	
$13.76	

8780	
Truck, Water	
Tank Capacity	
2500 Gal	
to 175	Include pump and rear spray system.	
hour	
$28.70	

8781	
Truck, Water	
Tank Capacity	
4000 Gal	
to 250	Include pump and rear spray system.	
hour	
$50.00	
8788	Container & roll off truck	30yds				hour	$23.05	
8789	Truck, Tractor	1997 FreighllinerF120		430		hour	$54.90	
8790	Truck, Tractor	4x2	25000 lbs	to 210		hour	$42.40	
8791	Truck, Tractor	4x2	35000 lbs	to 330		hour	$46.00	
8792	Truck, Tractor	6x2	45000 lbs	to 360		hour	$52.75	

8794	
Truck, freight	Enclosed w/lift gate. Medium duty class 5	
gvwr 16000-19500 Lbs			
hour	
$23.25	

8795	
Truck, backhoe carrier	
Three axle, class 8, heavy duty	
over 33000Lbs			
hour	
$34.50	

8796	
Truck, freight	Eenclosed wmft gate. Heavy duty,
class	7, 26,001 to 33,000 lbs
gvwr			
hour	
$31.00	

8798	
Truck	Tilt and roll-back, two axle, class 7 heavy duty,	
to 33,000 gvwr			
hour	
$32.00	

8799	
Truck,	Tilt and roll back, three axle. class 8 heavy duty	
over 33,001+ gvwr			
hour	
$40.60	
8800	Truck, Pickup				When transporting people.	mile	$0.54	
8801	Truck, Pickup	1/2-ton Pickup Truck	4x2-Axle	160		hour	$12.30	
8802	Truck, Pickup	1-ton Pickup Truck	4x2-Axle	234		hour	$17.65	
8803	Truck, Pickup	1 1/4-ton Pickup Truck	4x2-Axle	260		hour	$19.85	
8804	Truck, Pickup	1 1/2-ton Pickup Truck	4x2-Axle	300		hour	$22.25	
8805	Truck, Pickup	1 3/4-ton Pickup Truck	4x2-Axle	300		hour	$23.10	
8806	Truck, Pickup	3/4-ton Pickup Truck	4x2-Axle	165		hour	$13.40	
8807	Truck, Pickup	3/4-ton Pickup Truck	4x4-Axle	285	Crew	hour	$20.80	
8808	Truck, Pickup	1-ton Pickup Truck	4x4-Axle	340	Crew	hour	$22.85	
8809	Truck, Pickup	1 1/4-ton Pickup Truck	4x4-Axle	360	Crew	hour	$26.40	
8810	Truck, Pickup	1 1/2-ton Pickup Truck	4x4-Axle	362	Crew	hour	$26.75	
8811	Truck, Pickup	1 3/4-ton Pickup Truck	4x4-Axle	362	Crew	hour	$27.50	
8820	Skidder accessory	2005 JCB Grapple Claw				hour	$1.75	
8821	Forklift, accessory	2005 ACS Grapple Bucket				hour	$1.50	

8822	
Truck, Loader	Debris/Log (Knuckleboom
Loader/Truck)		
230		
hour	
$52.26	
8823	Chipper- Wood Recycler	Cat 16 engine		700		hour	$115.00	
8824	Skidder	model Cat 5258		up to 160		hour	$62.90	
8825	Skidder	40K lbs- model Cat 525C		161 and up		hour	$118.77	
8840	Truck, service	fuel and lube	up to 26,000 gvwr	215-225		hour	$38.65	

8841	
Truck, fuel	2009 International 1,800 gal. storage tank		
200		
hour	
$30.50	
8842	Mobile Command Trailer	(8' X 28') with 7.5 KW Generator				hour	$14.66	

8843	
Mobile Response Trailer	
(8' X 31') with 4.5 KW Generator?				
hour	
$13.60	
8844	Mobile Command Center	(unified) (RV) Ulitimaster MP-35	43 FT Long with Generator	400		hour	$75.00	
8845	Mobile Command Post Vehicle	(RV) (In- Motion)	22-Ft Long	340		hour	$31.00	

8846	
Mobile Command Post Vehicle	(RV) (Stationary) w/9.6 KW
Generator	
22-Ft Long	
340		
hour	
$19.25	

8847	Mobile Command Center
(Trailer)	48'x8' Trailer, Fully Equiped Mobile
Command Center	
48-Ft Long			
hour	
$29.45	

8848	Mobile Command Center (Trailer)	48'x8' When being Moved w/Truck Tractor		
310		
hour	
$48.90	

8849	
Mobile Command Center	43'x8.5' x 13.5'H with self 30kw
Generator				
hour	
$52.00	
8850	Mobile Command Center	2007-Freighlliner MT-55, (RV)		260		hour	$45.50	

8851	
Mobile Command Van	1990- Ford Econoline- Communication Van		
230		
hour	
$41.00	

8852	
Mobile Command Center	47.5' X 8.75 Fully Equip' (In motion) (RV)		
410		
hour	
$65.30	

8853	
Mobile Command Center	47.5' X 8.75 Fully Equip' (Stationary)		
410		
hour	
$45.00	

8854	
Mobile Command Vehicle	
53' X 8.75 Fully Equip		
480-550		
hour	
$96.20	

8870	
Light Tower	Terex/Amida AL 4000. with (4)
500 watt lights	
w/1Okw power unit	
13.5		
hour	
$10.68	
8871	Light Tower	2004 Allmand				hour	$6.30	
8872	SandBagger Machine	(Spider) automatic		4.5		hour	$48.75	

8900	
Helicopter	OH-58 KIOWA (Military) is the same as "Bell-206B3		
420		
hour	
$474.00	

8901	
Helicopter	OH-58 KIOWA (Military) is the same as "Bell-206BR		
420		
hour	
$496.00	

8902	
Helicopter	Model Bell 206-L3 Jet Range Helicopter		
650	
Jet Range Ill-Helicopter	
hour	
$582.00	

8903	
Helicopter	
Model Bell 206L1 Long Ranger		
650	
Long Ranger	
hour	
$596.00	

8904	
Helicopter	Model Bell 206LT Long Range Twinranger		
450	
Twinranger	
hour	
$780,00	
8905	Helicopter	Model Bell 407 EMS-Ambulance		250		hour	$626.00	
8906	Piper-Fixed wing	Model Navajo PA-31		310		hour	$456.00	

8907	
Piper-Fixed wing	PA-31-350, Navajo Chieftn twin engine		
350		
hour	
$487.00	

8908	
Sikorsky Helicopter	Model UH-60 (Blackhawk) medium lift	
Medium Lift	
1890	
Fire Fighter Same as S70C	
hour	
$2,945.00	

8909	
Helicopter	Model UH-A (Blackhawk) Medium lift	
Medium Lift	
1890	
Fire Fighter	
hour	
$5,504.00	
8910	Boeing Helicopter	Model CH-47 (Chinook) heavy lift	Heavy Lift	2850	Fire Fighter	hour	$10,750.00	
8911	Helicopter- light utility	Model Bell 407GX - 7 seater	7-Seaters	675	Passenger Aircraft	hour	$621.00	
8912	Helicopter- light utility	Madie Bell 206L- 7 seater	7-Seaters	420	Passenger Aircraft	hour	$596.00	
8913	Helicopter	Model Bell-206L4		726		hour	$576.00	
8914	King Air 200 Turboprop Aircraft	Blackhawk King Air B200XP61		669		hour	$1,316.00	
8915	Turboprops Blackhawk Aircraft	Blackhawk Caravan XP42 A		850		hour	$697.00	
8916	Turboprops Blackhawk Aircraft	King Air C90 XP135 A		550		hour	$1,075.00	
8917	Aerostar Piston Aircraft	Aerostar 601P		290		hour	$447.00	

8943	
Wire Puller Machine	
Overhead Wire Pulling Machine		
30	Overhead/Underground Wire Pulling Machine	
hour	
$19.85	

8944	
Wire Tensioning Machine	
3000 Lbs			Overhead Wire Tensioning Machine	
hour	
$14.50	
8945	Aerial Lift	model 2008 Genie Scissor Lift				hour	$6.30	

SANCTUARY COVE COMMUNITY DEVELOPMENT DISTRICT

FY 2018 Funding Request -	4th Quarter

Bjorn Svenson
Avantl Properties Group 923 N. Pennsylvania Ave.
Winter Park, FL 32789
( 407) 628-8488
(407) 644-3115
bjorn@svensonenterprises.com

Sanctuary Cove CDD

	 , H( 94': 01._Cl'=qr\ l11!i1R q1,1!i i.t-f·  "	

Vendor

Invoice Number	Invoice Date   Fiscal Year	Citte9.Q.Q!	Amount

Fishkind & Associates, Inc.	FY 18	Q4 DM Fees and Relmb.	1,003.12	
				(includes mgmt. fees, website fees and postage)		
2 Bradenton Herald	T132296396	5/6/2018	FY 18	Legal Ad 05.01.2018	17.55	
3 Hopping Green & Sams	99797	4/20/2018	FY18	Legal Svcs thru 03.31.18	367.00	
	100368	5/21/2018	FY 18	Legal Svcs thru 04.30.18	1,683.00	
	100985	6/22/2018	FY 18	Legal Svcs thru 05.31.18	1,525.75	
4 Carr Riggs & Ingram	16476536	5/30/2018	FY 18	Final Billing FY17 Audit	250.00	

TOTAL:	4,846.42

Secretary	Chairman

.	,
Fishkind & Associates, Inc.
12051 Corporate Blvd.
Orlando, FL 32817

FISHKIND

-■■

■

""'

& ASSOCIATES

. 3·	"' ::.S.

Sanctuary Cove COD
c/o Fishkind & Associates 12051 Corporate Blvd
Orlando, FL 32817

I''I:':
■■II '
Invoice

Invoice #:  I2  08

7/12/2018

File: SanctuaryCoveDM

Services:	Amount	
District Management Fee: 4th Qtr July - Sept 2018	750.00	
Website Fee	225.00	
Postage	9.72	
UPS	9.01	
Conference Calls	9.39	

Please include the invoice number on your remittance and submit to:
Fishkind & Associates, Inc.
12051 Corporate Blvd.
Orlando, FL 32817
Ph: 407-382-3256
Fax: 407-382-3254
www.fishkind.com

Balance Due	$1,003.12

UPS No: 1Z1Y9R280395481597
Pickup Date	05/30/2018	Shipper
FISHKIND & ASSOCIATES	Receiver	I	Freight
Fuel Surcharge	10.55
0.71	8.44
0.57	
Service Level	Commercial Ground	12051 CORPORATE BLVD	CLAUDE PEPPER BUILDING,				
Weight Zone
Payer	·1 lb
003
Shipper	ORLANDO FL32817	ROOM 401
111 WEST MADISON STREET TALLAHASSEE				
			FL32399				
		LISA MALHOTRA	LOCAL GOVERNMENT AUD				
Bill Reference:	Sanctua CoveCDD			Total	1126	9.01	
		Sanctuary Cove CDD	1 count	Sub Total	11.26	9.01	

 	Price	Price

AUDITOR GENERAL

MODERATOR

7637040  - Jennifer Walden (continued)	LOCATION	Orlando, FL

mnvou:e

<1>	'II

INVOICE NUMBER INVOICE DATE ACCOUNT NO. DUE DATE
TAX ID
AMOUNT DUE

PAG!: 9
25948298
05/31/2018
7945016
06/30/2018
USD$1,685.44

BILLING REF# 1	BILLING REF# 2	BILLING REF# 3	
BILLI.NG REF# 4			
CONF. NO	COST CENTER	CONF. DATE	CONF. TITLE/ NAME/ ANI	TIME	SERVICE	ACCESS1YPE	PERSONS	UNITS	RATE	CHARGE	TAX	CALL TOTAL	
3590390	f'\\ORta:	5/0l/2018	19545922609	10:28AM • 10:49AM	GLOBALMEET® AUDIO	OLLFREE	1	21	0.09/MIN	1.89	p.45	

4.46	
		tQq	'I'('._/·'		5/01/2018	14072562503	10:30AM • 10:49AM	GLOBALMEET® AUDIO	OLLFREE	1	19	0.09/MIN	1.71	o.,p		
3590390	l ,. -    ........	....	'\ ..	)5/02/2018	14076444068	3:58PM • 4:58PM	GLOBAlMEET® AUDIO	OLL FREE	1	60	0.09/MIN	5.40	.31	

26.84	
		.., .	(\ '-'\:/
·,'	""	.	
.I		DS/02/2018	14074486592	3:58PM • 4:58PM	GLOBAlMEET® AUDIO	OLL FREE	1	60	0.09/MIN	5.40	-31		
	\('\ ('\ V --, \S'	05/02/2018	14073823256	3:58PM - 4:58PM	GLOBAlMEET® AUDIO	WOLL FREE	1	60	0.09/MIN	5.40	-31		
	. 	).\    \    1':-  --	05/02/2018	18505288825	3:58PM • 4:58PM	GLOBALMEET® AUDIO	WOLL FREE	1	60	0.09/MIN	5.40	.31		
3590390	-, , \'--\.	05/08/2018	18504252350	11:23AM • 11:54AM	GLOBALMEET® AUDIO	WoLLFREE	1	31	0.09/MIN	2.79	,.68	

f:).39	
	rAtV-;../"'\ u	05/08/2018	12488909435	11:26AM•11:54AM	GLOBALMEET® AUDIO	OLL FREE	1	28	0.09/MIN	2.52	0.61		
	,J-	\	,·-	P5/08/2018	14072562503	11:29AM • 11:54AM	GLOBALMEET® AUDIO	OLL FREE	1	25	0.09/MIN	2.25	0.54		
3590390	, ,r ,.,,\ ,r	PS/10/2018	18502227500	3:23PM • 5:57PM	GLOBAi.MEET® AUDIO	OLL FREE	1	154	0.09/MIN	13.86	-37	

33.78	
	\ \"l ''\ \ '-	P5/10/2018	14076444068	3:29PM • 5:57PM	GLOBALMEET® AUDIO	OLL FREE	1	148	0.09/MIN	13.32	P3		
3590390	(¾Joa U	)5/15/2018	14073138281	3:41PM • 5:16PM	GLOBALMEET® AUDIO	OLLFREE	1	95	0.09/MIN	8.55	2.07	

5.43	
	N't"r'l -H-e.	pS/15/2018	14075381712	4:32PM • 5:15PM	GLOBALMEET® AUDIO	OLL FREE	1	43	0.09/MIN	3.87	0.94		
3590390		PS/24/2018	14073138274	3:25PM • 5:18PM	GLOBAi.MEET® AUDIO	OLL FREE	1	113	0.09/MIN	10.17	2.46	

34.21	
	\ ( )CIC! vi	)5/24/2018	18502227500	3:27PM • 5:05PM	GLOBAlMEET® AUDIO	OLL FREE	1	98	0.09/MIN	8.82	-14		
	'-"	I   I	\	.J.S/24/2018	14076444068	3:30PM • 5:05PM	GLOBAi.MEET® AUDIO	OLLFREE	1	95	0.09/MIN	8.55	.07		
3590390	('>,'.')	..:Y-....	u5/31/201	19046619262	10:55AM • 11:05AM	GLOBAlMEET® AUDIO	OLL FREE	1	10	0.09/MIN	0.90	P.21		
	.....w\,J  ,'   . ,..rO, '	05/31/2018	14073823256	10:55AM • 11:35AM	GLOBALMEET® AUDIO	OLL FREE	1	40	0.09/MIN	3.60	p.88		
													
	....,_	{	t\._	05/31/2018 .	18502227500	10:57AM • 11:35AM	GLOBALMEET® AUDIO	OLLFREE	1	38	0,09/MIN	3.42	,.83		
..		05/31/2018	19042810800	10:58AM • 11:35AM	GLOBALMEET® AUDIO	OLL FREE	1	37	0.09/MIN	3.33	0.80	

4.87	
	r:\i"u ri:,-,.	uS/31/2018	18505191441	11:26AM • 11:34AM	GLOBALMEET® AUDIO	OLLFREE	1	8	0.09/MIN	0.72	,.18		
		P5/31/2018		7:59PM	IMEET PLUS· MONTHLY			1	29.00/EAcH	29.00	o.oo	129.00	
 TOTAL PRE·TAX   140.87	TOTAL USF/OTHER	27.11	TOTAL STATE TAX/OTHER     o.oo	TOTAL MODERATOR CHARGES	USDS167.98

7945016 - Byron Walden

i.OCATION

Orlando, FL

1:'Sn!.lJNG l i!F# :.i
;(Jt#.JJf {fr R !:l:

 	

'

o	-Snrlnl Nurnbor Ph P Acco 11nt:Nuroh:ec
J0347   J S4	12 497 847 0

lt

Pfec.o.s

3 J

T o t::al Ch a rg od
$0.310

Tob i

$8 .310

OU>

jl :376 5 3 6

124 ,;,7,0,    70

  	I s crfa l Number I PbP A,c c:ouo t: N um be r
\ O3,f73   5-1	12   -19 784 7 0
LD    f.137 6 5  38	12    19     78    .. 70

t	Pieces	Tot:nl Ch org cd

3	$.1.-iofi
I
Totnt	.  1  .4 1 0 1

IU;;F,E,REN,CE: ·N..UM''B

I	'END  D.·ATEI	DE'S,CRI,.PTI'O',N  O'R   TAq,c-:qtE  .·

·.·oR.·CREii:ri

·.CHARGE'

DATE STARTED .·	TIMES ,RUN.	.· . .Ap DIMENSION=.·.,·

¥AT	s;rzE

	BALANCE FORWARD			76.05-		
Tl32296396	05/01/18	SANCTUARY COVE	COMMUNI	B0.0L	93.60		
05/01/1B	2
PREVIOUS	1.  OX	BO. OOL
AMOUNT OWED:	
76.05-			93.60	
	NEW CHARGES	THIS PERIOD:	93.60				

DEBIT CREDIT

NEW TAXES PAYMENT ADJUSTMENTS ADJUSTMENTS

THIS PERIOD: THIS PERIOD: THIS PERIOD: THIS PERIOD:

.00
.00
.00
.00

BILLING INQUIRIES: OTHE INQUIRIES:·

941-745-7069
941-74B-0411

C, 11;vC
I [Cg ,{{l
-oS\ .. 3 00)0 4 .,o \
'	'2o[g ex

TOTAL AMOUNT IS DUE BY THE 20TH OF THE MONTH

$17.55

$0.00

$0.00

$0.00

Total Due:	$17.55

 	I	I	I	I

   dB!	,·f.> o 4Ju.•,?''P : 7< .:L:,,.oYEii;:;60. :> ::; •;\:,: , P\TER."'; o \; : ,::

SANCTUARY COVE	FIS	BoxHERAID

001667200	BRADENTON	11113rdAvenueW,StelO0
%	P.O.	921
Bradenton, FL. 34206-0921
941-748-0411

:r	tr	rt:t, ·

.ltlanalH Couno,'.r Newspaper tlnu 1922

Hopping Green & Sams
Attorneys and Counselors

119 S. Monroe Street, Ste. 300
P.O. Box 6526 Tallahassee, FL 32314
850.222.7500
================================= STATEMENT=================================
April 20, 2018
Sanctuary Cove Community Development District	Bill Number	99797	
c/o Fishkind & Associates, Inc. 12051 Corporate Boulevard
Orlando, FL 32817	Billed through	03/31/2018	

General Counsel / Monthly Meeting			
SANCDD	00001	MCE			

FOR PROFESSIONAL SERVICES RENDERED
03/17/18	MCE	Review audit engagement letter issues and required components.

0.10 hrs

03/20/18	APA

03/22/18	APA

03/23/18	APA

03/26/18	MCE

03/26/18	LAK

03/27/18	JLE

Review election status; update chart regarding same.

Update 2018 elections chart and fiscal year 2018-2019 budget chart. Review status of maintenance agreements for district; prepare status chart. Respond to auditor request.
Prepare response to auditor letter request.

Review auditor request letter; prepare response to same; follow-up regarding same.

0.40 hrs

0.30 hrs

0.30 hrs

0.10 hrs

1.20 hrs

0.20 hrs

Total fees for this matter

DISBURSEMENTS
Document Reproduction

Total disbursements for this matter

$364.00

3.00

$3.00

MATTER SUMMARY

Papp, Annie M. - Paralegal	1.00 hrs	125	/hr	$125.00	
Earlywine, Jere L.	0.20 hrs	285	/hr	$57.00	
Kuehlke, Lou Ann - Legal Asst	1.20 hrs	100	/hr	$120.00	
Eckert, Michael C.	0.20 hrs	310	/hr	$62.00	
TOTAL FEES	$364.00	
TOTAL DISBURSEMENTS

TOTAL CHARGES FOR THIS MATTER	$3.00
----------
$367,00	

BILLING SUMMARY

n'l

0...ttlt'-1\...,	O(M 051~ 3000- -'))-
t.J-:i&-\	ZOl Q -

Sanctuary Cove CDD - General C	Bill No. 99797	Page 2
=======================================================================================

Papp, Annie M. - Paralegal	1.00 hrs	125	/hr	$125.00	
Earlywine, Jere L.	0.20 hrs	285	/hr	$57.00	
Kuehlke, Lou Ann - Legal Asst	1.20 hrs	100	/hr	$120.00	
Eckert, Michael C.	0.20 hrs	310	/hr	$62.00	
TOTAL FEES	$364.00	
TOTAL DISBURSEMENTS

TOTAL CHARGES FOR THIS BILL	$3.00
-----------
$367.00	

Please include the bill number on vour check.

ping Green & Sams
Attorneys and Counsel ors

Apdl20,2018

ment District

n'l.u n i ty Developn1ent Distl"ict

llings taten:ient on b eh a l f of S a n c t u ary Cove Community ndered  and   expens  es  incur  ed  through    the  month  of  March, asp os ible.

once.ns1,    please feel  free tog  ive  me a call.   Th  a nk    you.

S  incereyl   ,

Mich  a e l  C.	E ck er t

. MonroeS treet, Suite 300  (32301)	8!:>0.222.7500	8  50.2 24.8551 lax	\'l\'V'vh,

g sl,a

v.co m

1-lopping Green & Sams
Attorneys and Counselors

119 S. Monroe Street, Ste. 300
P.O. Box 6526 Tallahassee, FL 32314
850.222.7500
================================= STATEMENT =================================
May 21, 2018
Sanctuary Cove Community Development District	Bill Number	100368	
c/o Fishkind & Associates, Inc.	Billed through	04/30/2018	
12051 Corporate Boulevard
Orlando, FL 32817		

General Counsel / Monthly Meeting		
SANCDD	00001	MCE		

FOR PROFESSIONAL SERVICES RENDERED
04/05/18	MCE	Prepare budget and election documents.

0.40 hrs

04/05/18	APA

04/06/18	MCE

04/06/18	APA

04/09/18	MCE

04/10/18	APA

04/11/18	APA

04/19/18	APA

04/20/18	APA

Research election history; prepare fiscal year 2018/2019 budget and election documents.

Prepare funding agreement; confer with Kabourek.

Finalize budget and election documents; prepare fiscal year 2018/2019 budget funding agreement.

Review draft audit.

Prepare e-mail to district manager regarding fiscal year 2018/2019 budget and election documents.

Confer with Walden regarding location of board meetings and necessity to have a local district office.

Confer with district regarding location for board meetings and designated local records' office; prepare resolution designating local records office.

Confer with district regarding local records office; prepare resolution designating local records office; prepare agenda memorandum.

1.60 hrs

0.20 hrs

1.20 hrs

0.80 hrs

0.30 hrs

0.20 hrs

1.90 hrs

0.90 hrs

04/27/18	APA	Review agenda package; prepare agenda memorandum.
04/27/18	APA	Update 2018 election chart.
04/30/18	MCE	Prepare for board meeting.

04/30/18	MNK	Research audit engagement letter requirements.

04/30/18	APA	Revise agenda memorandum.
Total fees for this matter

1.20 hrs

0.30 hrs

0.40 hrs

0.10 hrs

1.00 hrs

$1,657.50

DISBURSEMENTS
Document Reproduction	25.50
QL{ io15

Sanctuary Cove COD - General C	Bill No. 100368	Page 2
=======================================================================================
Total disbursements  for this matter	$25.50

MATTER SUMMARY

Papp, Annie M. - Paralegal	8.60 hrs	125	/hr	$1,075.00	
Eckert, Michael C.	1.80 hrs	310	/hr	$558.00	
Kim, Michelle N.	0.10 hrs	245	/hr	$24.50	
TOTAL FEES	$1,657.50	
TOTAL DISBURSEMENTS

TOTAL CHARGES FOR THIS MATTER	$25.50
·------------
$1,683.00	

BILLING SUMMARY

Papp, Annie M. - Paralegal	8.60 hrs	125	/hr	$1,075.00	
Eckert, Michael C.	1.80 hrs	310	/hr	$558.00	
Kim, Michelle N.	0.10 hrs	245	/hr	$24.50	
TOTAL FEES	$1,657.50	
TOTAL DISBURSEMENTS

TOTAL CHARGES FOR THIS BILL	$25.50
-------------
$1,683.00	

Please include the bill number on vour check.

i ng	G re e n	& S a ms
Att orneys and Coun sel ors

M ay 2 1 . 2 0 18

m   e  n  t  D  si	t ri c t

u n i t y D e v e l op	m e n t D is tr i c t

i ll i ng	s   ta te m e n t   o n	b e h a lf	of	S  a n c t u ar y	Cove   Con:un.u niyt

er   ed	a n d  expenses incLr1 ib le.

i- e d	thr o ug h th e m o n th o f Apr il . 2 0 1 8 .

concer  ns,p  lease  feel  :fr e e   to g	i v e   m  e   a   c a ll .	Th   a nk  y	o u  .

S   i n c e r e yl,

M  i ch a e l C.	E ck e 1·t

M onr oe Stree t. Suite300  (32301)	8 50.222.7500	8 50.224.8 551 rax	v1ww.hgst,a  v.co 111

Hopping Green & Sams
Altorneys and Counselors

119 S. Monroe Street, Ste. 300
P.O. Box 6526 Tallahassee, FL 32314
850.222.7500
================================= STATEMENT =================================
June 22, 2018
Sanctuary Cove Community Development District	Bill Number	100985	
c/o Fishkind & Associates, Inc.	Billed through	05/31/2018	
12051 Corporate Boulevard		
Orlando, FL 32817		

General Counsel / Monthly Meeting SANCDD	00001	MCE		

FOR PROFESSIONAL SERVICES RENDERED
05/01/18	APA		Review agendas; update budget chart regarding fiscal year 2016/2017 audit acceptance.

0.40 hrs

05/02/18	MCE

05/07/18	MCE

05/08/18	MCE

05/08/18	APA

05/14/18	MCE

05/14/18	LAK

05/21/18	MCE

05/24/18	MCE

05/31/18	JLK

Prepare for board meeting.

Confer with Vanderveer regarding bonds.

Prepare for and attend audit committee meeting and board meeting; research financing history and alternatives; confer with Svenson.

Follow-up with district regarding resolutions approved at board meeting. Prepare response to auditor inquiry.
Prepare update response to auditor request. Confer with Fishkind and Svenson.
Research acquisition and special assessment history,

Confer with insurance adjuster and counsel for same regarding Americans with Disabilities Act website compliance; research same.

0.10 hrs

0.10 hrs

1.30 hrs

0.30 hrs

0.10 hrs

0.50 hrs

0.30 hrs

2.40 hrs

0.10 hrs

Total fees for this matter	$1,495.50

DISBURSEMENTS
Document Reproduction

Total disbursements for this matter

30.25

$30.25

MATTER SUMMARY

Papp, Annie M. - Paralegal	0.70 hrs	125	/hr	$87,50	
Kilinski, Jennifer L.	0.10 hrs	250	/hr	$25.00	
Kuehlke, Lou Ann - Legal Asst	0.50 hrs	100	/hr	$50.00	
Eckert, Michael C.	4.30 hrs	310	/hr	$1,333.00	

Sanctuary Cove COD - General C	Bill No. 100985	Page 2
=======================================================================================

TOTAL FEES	$1,495.50	
TOTAL DISBURSEMENTS	$30.25	

TOTAL CHARGES FOR THIS MATTER	·------------
$1,525.75	

BILLING SUMMARY

Papp, Annie M. - Paralegal	0.70 hrs	125	/hr	$87.50	
Kilinski, Jennifer L.	0,10 hrs	250	/hr	$25.00	
Kuehlke, Lou Ann - Legal Asst	a.so hrs	100	/hr	$50.00	
Eckert, Michael C.	4.30 hrs	310	/hr	$1,333.00	
TOTAL FEES	$1,495.50	
TOTAL DISBURSEMENTS

TOTAL CHARGES FOR THIS BILL	$30.25
·-------------
$1,525.75	

Please include the bill number on vour check.

ping Green &Salrls
Allorneys and Counselors

June 22, 2018

n1ent Dist·ict

munity  Development  Dsi   trict

lling s tatement on b ehalf of S anctuary Cove Community
dered and expenses incurred th.rough the month of Ma,y  20  18.
ible.

oncer  ns  ,p  leas  e  t·eel  free  to  give  me a  call.   Th  ank   you.

S incer  ely,
Michael C. Eckert

. Monroe Street. Suite 300 (32301)	8 50.222.7500	8  50.224.8551 fax	V/\V\"l.h g slav1.com

CRI

C A R R RIGGS & INGRAM
CPAs and Advisors
500 Grand Boulevard, Suite 210 Miramar Beach, FL 32550
850-837-3141
Federal ID 72-1396621

Sanctuary Cove Community Development, Inc. clo Fishkind & Associates, Inc.
12051 Corporate Blvd.
Orlando, FL 32817

Invoice No. Date
Client No.

16476536 (include on check) 05/30/2018
20-05352.000

Professional services rendered as follows:

	$	3,000.00	
Progress Applied	(2,750.00)	
Current Amount Due	$	250 00	

Final billing on audit of financial statements as of September 30, 2017.

f(L ?;	Z6\,l3

0 • 30
250.00

31-60
0.00

61  • 90
0.00

91 -120
o.oo

Over 120
0,00

Balance
250.00

 	 

We accept most major credit cards. Please complete the following Information or contact our office to submit your payment over the phone.

Invoice Date: 05/30/2018	Client No: 20-05352
Invoice Number:   16476536     Total Amount Due:   $	250.00	Sanctuary Cove Community Development, Inc.

Name as It appears on card:-----------------------------------
Billing Address:  	

Card# 	Exp Date: 	Security#  	

Payment Amount: 	Signature:  	

Carr, Riggs & Ingram, LLC reserves the right to assess finance charges on past due balances up to the maximum amount allowed under State law.

SANCTUARY COVE COMMUNITY DEVELOPMENT DISTRICT

Fiscal Year 2017 Audit

uary Cove Community velopment District

NANCIAL STATEMENTS

September 30, 2017

 	 	
Sanctuary Cove Community Development District
Table of Contents September 30, 2017

1

(requ ir ed su pp lem ent al inf or m at io n)	3

n t s

7

B

ds	9

es and  Ch ang  es in  Fund Balances -
10

11

h er t h a n M D&A)

e - General Fund	16

al  Report ing   and  on  Compliance  and   Oth er St at ement sPerf ormed   in Accor d ance With
17

19

Section  218.4 1S  Fl oridaSt at ut es	21

Car r, Rig gs & rngra m. LLC
Certified Public Ac c oun t an ts
500 Grand Boulevard Suite 210
Miramar Beach, Florida 32550

(850) 837-3141
(850) 654- 4619 ( fa x)
CRlcpa.com

ent District

fi nancial st at ements of the g o v e r n m e n t a l a c t i v i t i e s and		e a ch mmunit y	Development		Dist rict	(hereinaft er	r   e f e r r ed	t o	as ed  Sep  tember	30,   2  0  1 7,	a n d   t h e   r e l a t ed	n o t e s  to	the	financial se t he Dist rict's basic f inancial statement s as li st ed in th e ·t ab l e

Financial Statements

reparation and fair presentation of th e s e fi n a n c i a l s t a t e m e nt s plesg enerally accepted in the Unit ed S tat es of  America;  t his n,	and	maintenance	of	internal	control	relevant	to	the n a n c i a l  s t at e m  e n t s  t h a t   are		free  from  mat erial  misstatemen,t

1o n s on t h e s e fi n a n ci a l s t a t e m e n t s based on our audit . We ith  aud it ing    s t a n d ar   d sg   e n er   a lly    accepted  in  the   UnitedS t a t e s cable to fi nancial audits cont ai ned in Governrnent: Auditing G e n e r a l  of   t h e   U n i t e d  States. Those standard s require that vve reasonable assurance about vvhether the f inancial st at ements

edures  to   obtain  audit   evidence   about  the  amount s and
s. Thep  rocedures selectedd ep  end  on th e auditors'  judg   m  e n,t
oF m aterial  misst at ement  of the  fi nancial stat ement s, wh  e t h er
o se risk assessment,s	the auditor considers internal control
and  f ari	pr e s e n t a t i o n	o f  the	fi n a n c i a l  s t a t e m e n t s  in	o r d er	to
p r op r i a t e	in	the	c i r c u m st a n c e,s	but	n o t	f o r   the	p  ur  p o s e	of
e n e s s  of	t h e  e n t i t y' s  i n t e r n a l c o n t r o l.  A c c o rd  i ng   yl,	we	e xpr e s s
e s e v a l u a t i ng	t  h  e    appropriateness  of   accountingp   olicies  used n t	a c c o u n t i ng		e s t i m a t e s   m a d e	by	management,  as  well   as the		f i n a n c i a l s t a t e m e n t s .

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the District as of September 30, 2017, and the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Other Matters

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the management's discussion and analysis and budgetary comparison information, as listed in the table of contents, be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information  in  accordance  with  auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic  financial  statements,  and other knowledge we obtained during our audit of the basic financial statements. We do not  express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated May 14, 2018, on our consideration of the  District's internal control over financial  reporting and our  tests of its compliance with certain provisions of laws, regulations, contracts and  grant  agreements  and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing,  and  not  to  provide  an opinion on the internal control over financial reporting or on compliance. That  report  is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District's internal control over financial reporting and compliance.
c	I<	.i J	I..L.c_
CARR, RIGGS & INGRAM, LLC

Miramar Beach, Florida May 14, 2018

- 2 -

nt's Discussion And Analysis

Sanctuary Cove Community Development District Management's Discussion and Analysis
S a n c t L1a ry      Cove   Co mmunity      D e v e l o p m  e n t    District's  f inancial o f  t h e  D i st r i ct' s  f i n a n c i a l  a c t iv i t i e s  for  t h e  fi s c a l  y e a r  e n d e d in conj unction with t he Distr i ct' s fi n a n c ia l s t a t e m e n t s,  \N h i c h

FINANCIAL HIGHLIGHTS

a ss e t s of th e D i s tr i ct e x c e ed e d i t s l i ab il i t i e s by a pp r o x i m a t e yl

SING THE ANNUAL REPORT

s of  fi nancial  statements. The S t a t e m e n t  o f   N e t  P o si t i o n	a nd
- 8 p r o v id e i n f o r m a t io n a b o u t  t h e  a c t i v i t i e s of  t h e  D i str i c t  as  a  w of the Distr  i c t ' s  fi n a n c e s .  Fu nd  f i n a n c i a l  st a t e m e n ts   s t ar   t   o n h  e s e  st a t e m e n t s  t e ll  h o w  t h e s e  s er  v i c e s  \N er  e  fi n a n c ed  i n  th e or   f u t ur    e   s p e n d i ng    .  Fund fi nancial  st atements also  report    th   e a n the g o v e r n m e n t - \N id e s t a t e m e n t s by p r o v id i ng i n f o r m a t i o n
nd s .

b eg  i n s  o n   page4 .  One  of  t he most  impor   t a n t  q u e st i o n s  a s k e d e  D i s tr  ic t  as  a  w h  o l e b  e t t er    o ff   or     w or s e  o ff   as  a  r e s u l t  of   t h e    e t P o si t i o n a n d t h e S t a t e m e n t of A ct i v i t i e s r ep o r t i n f o r m a t i o n
u t   i t s  a c t i v i t i e s  in   a  \N a y  th  a t  h  e pl	s  a n s w e r  t h i s  q u e s t i o n .  T h e s e
i l i t i e s  u si ng   t h e  a c cr u a l  b a si s  of   a c c o u n t i ng  ,  w h i c h  i s si m i l a r  to e - s e ct or  c o mp  a n i e s .  A ll   o f   t h e   c ur r e n t  y  e ar ' s   r e v e n u e s   a nd d le s s o f \N h e n c a s h is r e c e i v ed o r p a id .

r ic t' s net p o si t i o n a nd	r e l a t e d c h a ng  e s d ur i ng	t h e c ur r e n ty e a r . s i t i o n -	t h e d i ff e r e n c e b e t w e e n a s s e t s a n d l i ab i li t i e s -	as	o n e n c i a l	h e a l t h ,	or	f i n a n c i a l p o s i t i o n .	O v e r	t i m e,	i n c r e a s e s	or  is one		i nd i c a t o r of		\Nh e th e r i t s f i n a n ci a l h e a l t h is i mp r o v i ng		or er other  nonfinancial factor  s; ho\Never, such as chang   e s  in   t h e  o n d i t i o n  o f  t h e  D is t r ic t ' s i n f r a st r u c t ur e,	t o assess th e overall

  	
Sanctuary Cove Community Development District Management's Discussion and Analysis

ant Funds

nds begins on page s. The fund financial statements begin on
tion  about  the  most  sgi   n i fi c a n t   funds  -	not   t he  District  as  a
e est ablished by State lavv and by bond covenant s. All of the
- t yp e s .

he District's basic services are reported ing o v e r n m e n t a l funds, ovvs int o and out of those funds and th e balances left aty ear­ nding   .  The   g  o v e r n m  e n t a l  fund  statements  provide  a  detailed ct's g  ener   a l g   o v e r n m  e n t   op  e r a t i o n s   and	the	basic  ser vices  it inf ormat ion helps you d etermine vvhether t here are more or at can be spent in the near future to finance the District's

HE DISTRICT AS A '\A/HOLE

ensed Statement of Net Position and is compared to the prior

2017	2016	Change

$	4,031	$	8,139	$	(4,108)	
$	4,031	$	8,	139	$	(4,108)	

$	1,165	
$	2,791	
$	(1,6 26.  )	
1,1  65	2, 7 91	(1,626)	

-	2,603	(2,603)

2,866 2,74 5		121

$	4,031	$	8,139	s	(4,108)

e accompanyingS t a t e m e n t of N e t: Position.

ember  30,   2017,  total  assets   and   liabilities  decreased   by   p e c t i v e l y . T h e decreases in asset s and liabilities are primarily n s and vendor payments.

Sanct1,..1ary Cove Community Development Dist rict Management's Discussion and Analysis
e St at em ent of  Act iv ities for	the	cu rr ent  and p rev ious fi scal

2017	2016	Change

$	12,489	$	16,756	$	(4-,267)	
1 ,2 48 9	16,   756	(4-,267)	

 	12,368	
14,   82  2	
(2,454-)	
12,368	1 4:,2 2	(2,454)	
1 21	,1  934	{1,    8 1 3  }
 	2,745	811	1, 9 3 4
$	2,866	$	2,745	$	121

e accompany   i ng  S  t a t e m  e n t   of	A c t i v i t i e s .

in	the	c u r r e n t	y e a r	by	a pp r o x i m a t e l y	$4,300 and $2,500, e t o decreased operat ional act ivit ies of t h e	D i s t r i ct	f r o m	t h e s a $121increase in netp osition for fiscal year 2017.

THE DISTRICT' S FUNDS

ts government al f unds (asp resent ed in the balance sh eet on lance of  appr  oximately $2,866,  which is an increase from last  n i fi c a n t tr a n s a ct i o n s are d is c u s s ed b e l o w .

m b  e r   30,     2017,  the  Dist rict   collected  developer    cont ribut ions 00   to    fund    operat ing     expendit ures   t ot aling     appr  oximateyl

or  t he year ended  September  3,0   2017 t otaled  $1 2 1  .

TAL FUNDS BUDGETARY HIGHLIGHTS

d   by   t he g  ov er ning	board   for   the   Dist rict  p  ursuant	to   the e b udg et   to   act ual  comp  arison  f or  t heg eneral  fund,  includ ing b udg  et,  is shown atp  age 16.

Sanctuary Cove Community Development District Management's Discussion and Analysis
ble  variance  in  revenues  and  a  favor  able  variance In  expenses
r o x i m a t e yl	$4,000.   The    variances   occurred    as a   result	of   a
ededd eveloper funding.

TURE FINANCIAL FACTORS

ment   Dist rict   is  an  indep   e n d e nt    sp  e ci  a l   d i str  i c t   t h at    operates FloridaS t a t u t e s . T h e D i st r i ct o p e r a t e s u nd e r a n e l e c t e d Board olicy and sets assessment rat es. Budgeted assessment s or iscal  year  2018 ¼'ere est abli shed  to   provide for    t h e  operations

E DISTRICT'S FINANCIAL MANAGEMENT

ovide ag e n e r a l overview of the District's finances. If you have additional fi nancial information, cont act the S a n ct u a ry Cove manag  e m  e n t    c o mp  a ny     at     12051  Corporate   B  lvd  ,    O r la n d o ,

Financial Statements

 	
Sanctuary Cove Community Development District
Statement of Net Position

 	2017	
Governmental
 	Activit  i e s	

$	188
1,165
 	2L678	

4,0 31

1,165

1,165

 	2L866	

$	2L866

are on integral part of these financial statements.

Sanctuary Cove Community Development Dist rict
Statement of Activities

 	2017	
Net	( Exp e n s e ) Revenue and Changes in
Program  Revenues	Net P o s it i o n

Charges f or

Operatrng	Capital
Grants and	Grants and	Governme nt a l

 xp e n s e s

Se rv ices

C o n t ri b u t i o n s  C o n t r i b u t i o n s	Activities

      (1 2, 36 8 )   $	12,489	$		-		$			-		$			121	
(123,  68 )	$	12,489	$	-	$	-	1 2 1
a ng    e  in   n e t  p o s i t i o n	12 1

et    position -  beginning   of1:he year    		2,745

etp osition - end of the year	$	2,866

are an integral part of these financial staternents.

 	
Sanctuary Cove Community Development District Balance Sheet -	Governmental Fund s
 	2017	

 	General Fund	

$	188
1,165
2,678

$	4,031

$	1,165

1,165

2,678
 	188	
 	2.!.866	

$	4,031

ore on integral port: of'thesefinonclol stote,nents.

Sanctuary Cove Community Development District ues, Expenditures and Changes in Fund Balances -
Governmental Funds

 	2017	

 	General Fund	

$	12,489

12,489

 	12.,_3  6  8 
12,368

121

2,745

$	2,866

are an int'egral part: of these financial stoternen'ts.

Sanctuary Cove Commt1nity Development District
Notes to Financial Statements

elopment District (the " Distr i c t " ) \Nas established on October mmunity Development District Act of 1980, other\Nise kno\Nn City of P a l m e t t o	Ordinance No. 07 -952 . The Act provides, anage b asic  services for   comm unit y  development,  power to
d   to	levy	a n d	assess   no n-ad	valorem   assessments   for	the tr u c t ur e .

he	purposes	of	financing	and	managing   t he	acquisit io,n
e r a t io n	of	a	portion	of	the	infrastructure	necessary	for
ist rict.

f Supervisors ("Board"), \Nhich is comprised of fi ve members. lar g   e   basis  by  the   owners  of  the p  roperty  within  the  District. h t he Developer of t he District, Avani:i Propertres Group. Th e xer   c i s e   a ll   po\Ners  grant ed  to   the   Dist rict   pursuant  to  Chapter

for:
nts.

and properties.
erat ed by t he District. of key personnel.

ernment,   for   fi nancial  reporting p  urposes,   manag   e m  e n t    h a s nits. The decision to include or exclude  a potential component de by applying the criteria set  fort h  by Generally  Accept ed ed by the Government al Accounting St andards Board (GAS B ) . tential component units were found.

ACCOUNTING POLICIES

conform to GAAP as  applicable to  governments in  accordance f o ll o\Ning is a sum m ar y of the more significant policies:

Statements

bothg o v e r n m e n t - \N id e a n d fund financial statements.

Sanctuary Cove Community Development District
Notes to Financial Statements

ACCOUNTING POLICIES (Continued)

ments  (i.e., the  Statement  of  Net Posit ion and  the Statement  of  l	the	n o n -f id u c i a ry	a c t iv i t i e s	of	t h e	p r i m ary	g o v e r n m e n t. a ll y  are		s u p p o r t ed	by		a s s e s s m e n t s, a r e r ep  o r t e d	s e p ar a t e ly ely to a signifi cant extent on fees and charges for support . The separat ely ing o v e r n m e n t - vv i d e fi n a n c i a l st a t e m e n t s; h o vv e v e, r
id  not  have any  sgi   n i fi  c a n t   b u si n e s s- t yp  e   activities. Ther   e f o r,e
rted.   Assessment s  and   other  it ems  not   properyl	included	as
u s t o m e r s or	ap p li c a n t s vvho purchase, use. or directly benefit asg   e n e r a l  revenues.

v id e d for	g o v er n m e n t a l f u nd s. Major individualg o v er n m e n t a l ns in the f und financial statements.

ting and Basis of Presentation

atements		are		reported	using	t h e	e c o n o m  i c	r e s o u r c e s b a s is  of		a c c o u n t i ng   .  Re v e n u e s  are   r   e c o r d e d   when  ear  ned  and y  is  i n c u r r ed,			regardless  of  t he t im ing   of  the   relat ed  cash flows. u e s  in	the	y e ar	f or	w h i c h th e y  are		l e v i ed . Grants and other
revenue as soon as all eli  ibility r  eq u i r e m e n t s  i m p o s ed	by	the

ment s   are   repor   t ed	u si ng	t h e	c ur r   e n t	financial	resources accrual basis of accounting. Revenues arer e c o g n i z e d as soon ilable.  Revenues are  consi dered  to   be  availab le  vvhen  they	are or   soon  enoug h  t hereaft er  t o  pay  liabilities  of  t he  current considers revenues to be available if t hey are co llected within a l  period.  Expend it ur   e sg   e n er   a ll y  are   r  e c o r d e d   vvhen  a  liab ili t y
ng.

associated  vvith  t he  curr   e n t   fiscal  period  are all  considered  to been r  e c og  n i ze d	as	revenues  of   t he  current  fiscal p er   i od  .   All o b e m e a su r a b l e and		a v a i l a b l e only vvhen cash is received by

org overnmental funds:

d is the primary operating fund of the Dist rict . It is used to except those required t o be accounted for in ot her funds.

17, t he Dist rict does not report anypr op r i e t a ry f u nd s .

 	
Sanctuary Cove Community Development District
Notes to Financial Statements

ACCOUNTING POLICIES (Continued)

f u nd	a c t i v i t y  h a s b e e n  e l i m i n a t e d  from theg o v er   n m e n t - w i d e

ed resources are available f or use, it is t he Dist rict' sp olicy to nrestricted   resources  as  they  are  needed.  When  commit t ed, are	available   f or	use   in	the   g   o v er   n m  e n t a l	fund	fi nancial

olicy  to   use commit t ed  resources  fi rst,  followed  by  assgi
as n e e d ed .

ned

"Qualified P u b li c D ep o s i t o r i e s " as d e f i n ed in C h a p t e r 2 8 0 ,, Depositories  must  place   with  the  Tr  easurer   of  th e  State   of  h collat eral r·equirements determined by the State's Chief ault  by  a  Qualified  Public  Depository,  the  State  Treasurer    will es  in   excess  of   insurance  and   collat er  a l   will  be paid  through blic Deposit ories.

eposits  ar   e  fully insur  ed	or   c o ll a t e r a l i z ed	at   the	h gi	h e st   l e v e l  of
m e n t	N u m b e r 4 0,	Deposits   and	lnvestrnent	Disclosures (An ber 3).

in  financial   inst rument s  as  established   by Sect ion  2 18  .41  ,5 s t m e n t s i n c l u d e a m o ng	o t h e r s   direct  ob ligat ions  of  the U.S.
urplus  Trust  Funds  as created  by  Sect ion 218.405,	Florida
et  fund  with t he hgi   hest  credit  quality  rat ing	fr  o m   a   n a t i o n a lly
e s t - b e a r i ng	time   deposits   or   saving  s  accounts   in   aut horized

ts  in  conformity	W i t h   accounting  principles generally  accept ed make  est imates and  assump  t ions that affect certain reported
, act ual results co uld differ from th ose est imat es.

ces

of   net   posit ion  will  somet imes include  a sep arate  sect   i o n   for
sep  arat e  f inancial   statement   elem en,t	deferred   ouiffovvs   of
of net position that applies to a future period(s) and so will esources (expense/expenditure) until then. The District does ptember  30,20 17 .

 	
Sanctuary Cove Community Development District
Notes to Financial Statements

ACCOUNTING POLICIES (Continued)

t   of	financial  position  will sometimes  report a sep arat e sect   i o n his separate  financial  statement  element,  deferred lnf/01Ns of f net position that applies to a f ut ure period(s) and so will not  e s (r e v e n u e ) until that time. The Districtd oes not have any of
17.

fi n a n c i a l statementsr e pr e s e n t s the d i ff er  e n c e b e t w e e n assets s   a n d    l i ab  il i t i e s   and    deferred  inflows  of  resources  and   is t al assets, restricted or unrestricted. Net  investment in capit al nfrastruct ure  andp  ropert,   p  lant   and  equipment,  net   of   any n represents the assets rest rict ed by cr ed it ors or laws and

fied as fund b alance. Fund balance is further classified as

,  assgi

ned,   or  unassgi

n e d . N o n sp e n d a b l e fund balance cannot

t rict ed fund balance h as limitations imposed by credit ors, ling  leg   i s l a t i o n    or     c o n s t i t u t i o n a l   provisions.  Committed   fund Dist rict board through approval of resolutions. Assigned fund
designee of  the  District  board.  Unassgi   n e d   fund  balance  in  the
excess of what can be properly classified in one of the above fund balance in other governmental funds represents excess

nts restrict ed, committe,d

or assgi

n e d to	those purposes.

a  budgetary  sy   s t e m	a n d	an	approved  annual b ud   e t .   Annual is consist ent with GAAP for t he General Fund. Any revision to the	Dist rict	Board.  The b u dg e t s	are	c o m p ar ed	to	actual et appropriations and estimated revenues have been revised
t ed	in	the	financial   st at ements  represent   final authorization

s  in  est ablishing	the	b u dg   e t a ry	data  reflected  in  the  financial

r s u b m i t s to	t h e D i st r i ct Board a proposed operating budget g the  follo\Ning		O ct o b e r  1.
to obtain comment s.
is legally adopted  by t he DistrictB oar   d . ppr   o v ed	by   t h e   D i st r i c t   Board.

 	

Sanctuary Cove Community Development District
Notes to Financial Statements

ACCOUNTING POLICIES (Continued)

sis consist ent with accounting principlesg e n e r a l l y accepted in

's   act ivity   going  forward   is   dependent   up  on   the   continued i  Properties  Group,  which  curr   e n t ly	owns  t he  maj ority	of	t h e he  District  boundaries. The  loss  of  support  could potentially
D i s tr  i c t'  s  operations.  Dur  i ng	the	c u r r e n t   year, the  Developer the Dist rict .

s of loss relat ed to torts; theft of, damage to, and destruction n a t u r a l  disasters.  The  District  maint ains commer   c i a l  insurance
s.   Coverag   e	may	not	e x t e nd	to	a l l   sit u a t i o n s .	M  a n a g e m  e nt preclude  any  significant   uninsured  losses  to   t he  District. The
or	received   any	i n s u r a n c e	c l a i m  s   e x c e ed  i ng	the	c o m  m  er  c i a l

management     company	t o p e r f or m	m a n ag  e m e n t	a d v i s o ry d   accounting	advisory	services.		Certain   employees   of	the off icer  s  (Board  app  oint ed  non-vot ing positions)  of  the  Dist rict . compensat es   the	management	company	for   manag   e m  e n,t
h er administrative costs.

Supplemental Information ther Than MD&A}

 	 	 	
Sanctuary Cove Community Development District get to Actual Comparison Schedule -	General Fund
 	2017	

Original and
Final Budget	
Actual Amounts	Variance \Nith
Final Budget	

$	16,463	
$	12,489	
$	(3,974)	
1 6, 4 6 3	12,489	(3,974 )	

16,463	1 2, 3 68 	4,095	
1 6 ,4 6 3	12,368	4,095	

$	
$	1 21	
$	121	

Carr,Riggs &  Ingram.  LLC
Ce rt ifi e d P ubli c Ac c oun ta nts
500 Grand Boulevard
Surte 210
MiramarB each, Florida 32550

(850) 837-3141
(850} 654- 4619 (fax)
CRlcpa.com

N INTERNAL CONTROL OVER FINANCIAL REPORTING ANO ON TERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS
ANCE WITH GOVERNNTENT AUDITING STANDARDS

ment District

the  audit ing    s t a nd  a rd s g   e n e r a ll y  accepted  in  t he  UnitedS t a t e s c a b l e t o fi n a n c ia l a u d i t s c o n t a i n e d in Governrnent Auditing General  of  the  United  States, the  financial  st atements  of  the j or    fund  of  Sanct uary  Cove  Community  Development  Dist ri ct c t " ), as  of  and   for   the   year ended  September 30, 2017 , and the  e n t s, vvhich coll ect ively co mp rise th e Dist rict' s basic financial rt thereon dated M ay 14, 2018.

rting

dit  of the fi nancial  statements, vve considered the	District ' s
.ng (internal  contr  o l ) to	determine  the   audit p rocedures that s for the purpose of expressing our op inions on th e financial of   expr   e s s i ng	a n	opinion  on   the  effectiveness  the   Dist rict' s not	e xpr  e s s  a n  opinion on the effectiveness of the	District's

s vvhen the	design or operat ion of a contr o l does not allovv normal   course   of	performing	their	assigned   functions,   to
isst atement s   on   a   t imeyl	b asis.   A   rnaterial	weakness   is   a
ciencies,   in   internal  contr   o, l	s u c h	t h a t   there   is  a  reasonable
e n t   of	the	e n t i ty '  s  f i n a n c i a l  st a t e m  e n t s   will  not  bep revent e,d basis. A significant: deficiency is ad efi ciency, or	a c o m b i n a t i o n h a t	i s		less   severe  than  a  material V11eakness,  yet	im p or t a n t
a rg ed	Vllithg o v e r n a n c e .

vvas for the lim it ed pu rp ose described in th e first paragraph of to    identify   all   deficiencies   ih   int er   n a l   control   t hat   might  be f i ci e n c i e s . Given these limitat ions, during our audit vvedid not ontr o l t h a t vve c o n si d e r to be material vveal<n e s s e s . H o vv e v e r., ave not been identified.

Compliance and Other Matters

As part of obtaining reasonable assurance about whether the District's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement  amounts.  However,  providing  an  opinion on compliance with those provisions was not an objective of our audit, and accordingly,  we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District's internal control and compliance. Accordingly, this communication is not suitable for any other purpose.
ctU½ I?	.t'	J l..1..c..
CARR, RIGGS & INGRAM, LLC

Miramar Beach, Florida May 14, 2018

- 18 -

Carr. Riggs & I n g r am .  L LC
Ce rt ifi ed Pu b li c Ac c oun ta n ts
50 0 Grand Boule1tard Suite 210
Mi ra mar Beach, Florida 3255Q

MANAGEMENT LETTER

(850) 837-3141
(850) 654- 4619 (fax)
CRl cp a.c om

nt District

ents of the Sanctuary Cove Co m m unit y Development District endedS ep t   e m b  er	30,	2017,  and  have  issu ed  our  report  thereon

with  audit ing   st and  a rd  s g   e n e r a ll y   accepted  in  the  United States o   financial  audits  contained   in  Government  Auditing  St and ard,s
the	United S t a t e s;  and	C h a p t e r	10.SS0, Rules of the Auditor

ditors' Report on Int ernal Cont rol over Financial Reporting and n an Audit of t he Fi nancial Stat ements Performed in Accordance
;	and	Independent	Accountant's	Report		on	an	examinat ion Professional  Standards,  AT-C Sect ion   31S,	regarding  comp   l i a n c e pter  10.550, Rules  of  t he Auditor General.		Disclosures  in these
8,  should	be	c o n s i d e r e d	in	c o n j u n ct  i o n   w  i t h   ·t h i s   management

Auditor   General,   req   u ir  e s	that   \Ne determine	whether   or	not: address  fi nd ing  s   and	recommendations  made  in  t he  preceding re no findings  or   recommendations made  in  the  preceding annual

ditor  Gener   a l ,   requires   that  the  name  or   off icial  title  and  legal
and	each  component  unit  of  the  reporting  enti·yt	be	disclosed  in
seq in the	notes to t he financial st at ement s. The informat ion financial st at ement s.

- 19 -

Financial Condition

Section 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether or not the District has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and identification of the specific condition(s) met. In connection with our audit, we determined that the District did not meet any of the conditions described in Section 218.503(1), Florida Statutes.

Pursuant to Sections 10.554(1)(i)5.c. and 10.556(8), Rules of the Auditor General, we applied financial condition assessment procedures for the District. It is management's responsibility to monitor the District's financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.

Section 10.554(1)(i)2., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations

Annual Financial Report

Section 10.554(1)(i)5.b. and 10.556(7), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether the annual financial report for the District for the fiscal year ended September 30, 2017, filed with the Florida Department of Financial Services pursuant to Section 218.32(1)(a), Florida Statutes, is in agreement with the annual financial audit report for the fiscal year ended September 30, 2017. In connection with our audit, we determined that these two reports were in agreement.

Additional Matters

Section 10.554(1)(i)3., Rules of the Auditor General, requires us to communicate noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance. In connection with our audit, we did not have any such findings.

Purpose of this Letter

Our management letter is intended solely for the information and use of the Legislative  Auditing Committee, members of the Florida Senate and the Florida House  of  Representatives,  the  Florida Auditor General, Federal and other granting agencies, the Board of Supervisors, and applicable management, and is not intended to be and should not be used by anyone other than these specified parties.
cdM--, I?   .i	J 1..1..c   
CARR, RIGGS & INGRAM, LLC

Miramar Beach, Florida May 14, 2018

- 20 -

C a r r. Riggs & Ingr a m. UC Certified  Public  Accountants 500 Grand Boul evard
Suite 210
Miramar Beach, Florida 32550

(850} 837-3141
(850) 654- 4619 (fax}
RT	CRtcpa.com

ent Distr i c t

e C o m m u n i ty D e v e l op m e n t D i s t r i c t' s c o m p li a n c e w it h t h e i d a  Statutes, Local  Governrnent  lnvest:rnent: Policies, d uring    t h e anag   e m  e n t    of     the      District   is   responsible   for    t he   District's
r e m e n t s , Our	responsibility is to express an opinion on the
d requirements based on our examinat ion.

accordance with att estation standards est ablished by the ic   Accountants.   Those   st andard s   req  uire   t hat	we  p  lan   and
asonable  assurance about  whether  the  District comp  lie,d   in  all
d	requirements referenced above. An examination involves dence  about  whether  t he  Distr  i c t   c o  mp   l i ed	with  the sp ecified
extent  of  thep  rocedures select ed  depend  on  our  judgmen,t f   m  a t e r i a l  n o n c o mp   l i a n c e,   whether  due to  fraud  or	er  r o r .  We d is suffi cient  and  appropriate to  provide ar e a s o n ab  l e b  a s i s

egal  determination  on  the  District's  comp  liance withsp ecified

l i e ,d	in	a ll	m a t er i a l	r e sp   e ct s ,	with	the	aforementioned
e m  b e r  30,	20 1 7 .

inf ormat ion and  use  of  management  and  the St at e of  Florida t o  be and sh  o u l d	n o t	b e	u se d	by	a ny o n e	other than these

J.. 4-C...

- 2 1 -

SANCTUARY COVE COMMUNITY DEVELOPMENT DISTRICT

District's Financial Position and Budget to Actual Year to Date

Sanctuary Cove CDD Statement of Activities As of 6/30/2018

General Fund

Revenues

Developer Contributions Total Revenues

$8,899.23

$8,899.23

Expenses

Insurance Management District Counsel Audit Telephone
Postage & Shipping Legal Advertising
Web Site Maintenance Dues, Licenses, and Fees
Total Expenses

$2,678.00 2,250.00
423.00
2,750.00
4.89
4.71
17.55
675.00
175.00

$8,978.15

Other Revenues (Expenses) & Gains (Losses)

Total Other Revenues (Expenses) & Gains (Losses)

Change In Net Assets

Net Assets At Beginning Of Year

$0.00 ($78.92)
$2,866.30

Net Assets At End Of Year	$2,787.38

Sanctuary Cove CDD Statement of Financial Position As of 6/30/2018

General Fund

Assets

Current Assets
General Checking Account Total Current Assets

$2,787.38

$2,787.38

Total Assets	$2,787.38

Net Assets
Net Assets - General Government
Current Year Net Assets - General Government

Total Net Assets

$2,866.30 (78.92)

$2,787.38

Total Liabilities and Net Assets	$2,787.38

Sanctuary  Cove COD
Budget to Actual
For the period of 10/1/2017 Through 06/30/2018

Year To Date

Actual	Budget	Variance	FY 18 Budget

Revenues

Developer Contributions	$8,899.23	$13,140.75	$(4,241.52)	$17,521.00	
Net Revenues	$8,899.23	$13,140.75	$(4,241.52)	$17,521.00	

General & Administrative Ex12enses					
Insurance	$2,678.00	$2,209.50	$468.50	$2,946.00	
Management	2,250.00	2,250.00	0.00	3,000.00	
Engineering	0.00	750.00	(750.00)	1,000.00	
District Counsel	423.00	4,500.00	(4,077.00)	6,000.00	
Audit	2,750.00	1,875.00	875.00	2,500.00	
Telephone	4.89	37.50	(32.61)	50.00	
Postage & Shipping	4.71	75.00	(70.29)	100.00	
Copies	0.00	37.50	(37.50)	50.00	
Legal Advertising	17.55	375.00	(357.45)	500.00	
Bank Fees	0.00	187.50	(187.50)	250.00	
Office Supplies	0.00	37.50	(37.50)	50.00	
Website Maintenance	675.00	675.00	0.00	900.00	
Dues, Licenses, and Fees	175.00	131.25	43.75	175.00	
Total General & Administrative Expenses	$8,978.15	$13,140.75	$(4,162.60)	$17,521.00	

Total Expenses	$8,978.15	$13,140.75	$(4,162.60)	 	$17,521.00

Net Income (Loss)	$(78.92)	$0.00	$(78.92)	$0.00