Lake Ashton II Community Development District

.J.

Doug Robertson, Chairman Jim Mecsics, Vice Chairman
Stan Williams, Assistant Secretary Carla Wright, Assistant Secretary Bob Zelazny, Assistant Secretary

August 22, 2019

Gove rnmental
Management SeN"ices

,,.

 	Commun _entD 
5385 N. Nob Hill Road, Sunrise, Florida 33351 Phone: 954-721-8681 • Fax: 954-121-9202

August 15, 2019

Board of Supervisors Lake Ashton II
Community Development District

Dear Board Members:

A meeting of the Board of Supervisors of Lake Ashton II Community Development District is scheduled for August 22, 2019 at 10:00 a.m. at the Lake Ashton Health  &  Fitness  Center,  6052  Pebble  Beach Boulevard, Winter Haven, Florida. Following is the advance agenda:

Auditor Selection Committee Meeting:
A. Opening Audit Selection Committee Meeting

8. Roll Call

Public Comment and Discussion

Ranking of Respondents to RFP

Adjournment

Board of Supervisors Meeting:
Roll Call and Pledge of Allegiance

Approval of Meeting Agenda

Public Comments on Specific Items on the Agenda (speakers will fill out a card and submit it to the District Manager prior to beginning of the meeting. Individuals providing speaker cards will also have an opportunity to speak prior to Board action)

Approval of the Minutes of the May 10, 2019, May 24, 2019, and July 19, 2019 Meetings

Public Hearing to Adopt the Fiscal Year 2020 Budget
Motion to Open the Public Hearing

Public Comment and Discussion

Consideration of Resolution #2019-11 Annual Appropriation Resolution to Adopt the Budget

Motion to Close the Public Hearing

Public Hearing on the Imposition of the Fiscal Year 2019-2020 Operations and Maintenance Assessments
Motion to Open the Public Hearing

Public Comment and Discussion

Consideration of Resolution #2019-12 Levy of Non Ad Valorem Assessments

Motion to Close the Public Hearing

Public Hearing to Adopt the Rules of Procedure
A	Motion to Open the Public Hearing

Public Comment and Discussion

Consideration of Resolution #2019-13 Adopting the Rules of Procedure

Motion to Close the Public Hearing

Public Hearing to Adopt the Rules for Amenity Rates
A	Motion to Open the Public Hearing

Public Comment and Discussion

Consideration of Resolution #2019-14 Adopting the Rules for Amenity Rates

Motion to Close the Public Hearing

Unfinished Business

New Business / Supervisors Requests
A Acceptance of Audit for Fiscal Year Ending September 30, 2018

Ratification of Data-Sharing and Usage Agreement with Polk County Property Appraiser

Discussion Regarding Maintenance of Hart Lake

Amenity Policy Discussions (requested by Supervisor Zelazny)

Discussion  on Palm Tree Replacement  (requested  by  Supervisor Zefazny)

Discussion Regarding Maintenance Requests the COD pays for and which Individual Property Owners will be asked to Contribute to (requested by Supervisor Williams)

Selection of Audit Firm

Staff and Board Reports
A Attorney

Engineer

COD Manager
Consideration of Proposed Fiscal Year 2020 Meeting Schedule

Discussion of Financial Disclosure Report from the Commission on Ethics - everyone has filed

Lake Ashton II Community Director

Financial Reports
A Approval of Check Run Summary

B. Combined Balance Sheet

Public Comments

Adjournment

LAKE ASHTON II
COMMUNITY  IMPROVEMENT DISTRICT

TOTAL

Price

Ability  to Furnish the Re_guire Services

Understanding Scope
of Work

Proposer's
Ex_l)_erience

Ability of
Personnel

Ranking Scale

Audit Proposals - Fiscal Years 2019, 2020, 2021, 2022 AND 2023

[Maximum Points	20	20	20	20	20	100
 	FEE	

Grau & Associates
Boca Raton, FL

$25,000

$4,800
$4,900
$5,000
$5,100
$5,200

Auditor Selection Evaluation Criteria:

Ability of Personnel	20 Points
E.g. geographic locations of firm's headquarters or permanent office in relation to the project; capabilities and experience of key personnel; present ability to manage this project; evaluation of existing work load; proposed staffing levels, etc.

Proposer's Experience	20 Points
E.g. past record and experience of the Proposer in similar projects; volume of work previously performed by the firm; past performance for other Community Development Districts in other contracts; character, integrity, reputation of respondent, etc.

Understanding of Scope of Work	20 Points
Extent to which the proposal demonstrates an understanding of the Districts needs for the services requested.

Ability  to Furnish the Required Services	20 Points
Extent to which the proposal demonstrates the adequacy of Proposer's financial resources and stability as a business entity necessary to complete the services required. E.g. the existence of any natural disaster plan for business operations.

Price	20 Points
Points will be awarded based upon the price bid for the rendering of the services and reasonableness of the price to the services.

Grau & Associates
CERTIFIED  PUBLIC ACCOUNTANTS

Proposal to Provide Financial Auditing Services

II
COMMUNITY DEVELOPMENT DISTRICT

Proposal Due: June 14, 2019 - 11:00AM

Submitted to:
Lake Ashton II Community Development District c/o District Manager
5385 N Nob Hill Road Sunrise, Florida 33351

Submitted by:
Antonio J. Grau, Partner Grau & Associates
951 Yamato Road, Suite 280 Boca Raton, Florida 33431
Tel	(561) 994-9299 / (800) 229-4728
Fax	(561) 994-5823

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Table of Contents

PAGE

EXECUTIVE SUMMARY/ TRANSMITTAL LETTER	1
FIRM QUALIFICATIONS & EXPERIENCE	3
STAFF QUALiFiCATIONS	20
REFERENCES	27
SPECIFIC AUDIT APPROACH	29
COST OF SERVICES	33
SUPPLEMENTAL INFORMATION	35

951 Yamato Road , Suite 280 Boca Raton, Florida 33431 (561) 994-9299 • (800) 299-4728
Fax (561) 994-5823

June 14, 2019

Lake Ashton II Community Development District c/o District Manager
5385 N Nob Hill Road Sunrise, Florida 33351

Re:		Request for Proposal for Professional Auditing Services for the fiscal year ended September 30, 2019, with an option for four (4) additional annual renewals.

Grau & Associates (Grau) is pleased to respond to the Lake Ashton II Community Development District's (the "District") Request for Proposal (RFP), and look forward to working with you on your audit. We are a team of knowledgeable professionals with extensive experience in audits for organizations just like yours, and we know how to work with you to complete an effective and efficient audit.

Since our focus is on government, we fully understand the professional services and work products required to meet your RFP requirements. Our team provided services in excess of 19,000 hours for our public sector clients last year, and we currently audit over 300 governmental entities. Our practice is unique as 98% of work is either audit or work related to government and non-profit entities.

In addition to our firm's focus, Grau & Associates is a great fit for your audit for a variety of other reasons, including:

Experience
Grau is proud of the fact that the personnel we assign to your audit are some of the most experienced auditors in the field. Unlike many other firms, our auditors work almost exclusively with governmental entities, which mean they are more knowledgeable and efficient on audits like yours . Our engagement partners have decades of experience and take a hands-on approach to our assignments , which all ensures a smoother process for you. Also, due to Grau's very low turnover rate for our industry, you won't have to worry about retraining your auditors from year to year.

Service
Our clients are pleased with the level of personalized service they receive from our talented professionals. Because of our extensive experience, we are adept at making the transition to a new firm as smooth as possible. We work with you to resolve any issues and keep in regular contact so there are no surprises when the final report delivers. In fact, your engagement team will report any potential audit adjustments to you on a regular basis so you will have adequate time to research and respond. Additionally, we have a disaster recovery plan that includes daily data back-ups and offsite file storage, so in the case of an emergency, your records would be safe.

Lake Ashton II Community Development District June 14, 2019

Responsiveness
We pride ourselves on our high level of responsiveness. We answer emails and telephone calls within 24 hours, and usually right away. We are always accessible to clients during business hours, and make every effort to answer any questions as they arise. Additionally, we don't just complete your audit and disappear. We understand the "big picture" and think beyond the traditional auditor's perspective. We remain in touch for the entire year, suggesting ways you can improve your District's performance, procedures and controls. We will update, advise and educate you on new or revised reporting requirements so you are sure to always remain compliant.

Reputation
Our reputation in our field is impeccable. We have never been involved in any litigation, proceeding or received any disciplinary action. Additionally, we have never been charged with, or convicted of, a public entity crime of any sort. We have the professional staff available to perform the engagement and resources required to complete the work. We are financially stable and have never been involved in any bankruptcy proceedings.

Standards
Grau & Associates is a professional association / licensed certified public accounting firm serving clients through the state of Florida. We are a member of the American Institute of Certified Public Accountants (AICPA) and the Florida Institute of Certified Public Accountants (FICPA). Additionally, individuals are members of both the (GFOA) and (FGFOA). Grau is also a member of the Governmental Audit Quality Center (GAQC). Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida, and any other applicable federal, state and local regulations. We will deliver our reports in accordance with your requirements.

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

We would be happy to answer any questions or provide additional information as needed. Please do not hesitate to call or email either of our Partners, Antonio J. Grau, CPA (tgrau@graucpa.com) or Racquel McIntosh, CPA (rmcintosh@graucpa.com) at 561.994.9299. We thank you for considering our firm's qualifications and experience, and look forward to serving you.

Very truly yours, Grau & Associates

Antonio J. Grau

Grau & Associates
CERT[FIED  PUBUC ACCOUNTANTS

Firm Qualifications &
Experience

Grau & Associates is a medium-sized accounting firm providing comprehensive financial and compliance auditing, attestation and accounting, and other management consulting services and we are properly registered and licensed by the State of Florida. The Partners, Consultant and Managers of Grau are members of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants.

Grau & Associates is a properly registered/licensed State of Florida professional corporation and all assigned supervisory professional staff are properly registered/licensed to practice in the State of Florida.

Grau's Focus and Experience

We are dedicated to serving Special Districts.
We currently audit over 300 Special Districts.
Last year, Grau performed in excess of 19,000 hours of services for our Public Sector Clients under
Governmental Auditing Standards.
Grau currently only provides audit and attestation services principally for governmental and non­ profit entities under government auditing standards. The firm and staff are 100% dedicated to the audit practice.

During Grau's history we have consistently focused on providing service to the public sector. By focusing our resources on this industry, we provide the highest level of services to our Public Sector Clients.

Grau & Associates has a total of 17 employees, 15 professional staff, including 2 Partners and 13 professionals who specialize in providing auditing, accounting, consulting, and monitoring services to the Public Sector and 2 administrative professionals. The number of professional staff by employee classification is as follows:

Managers

Advisory Consultant Supervisor/ Seniors

•

!

Compliance with Government Education Requirements

In order to maintain our high level of technical competence, we provide continuing professional education programs for all partners and professional staff members, which exceed national and state standards. All of the audit professionals of Grau & Associates exceed the education requirements as set forth in Government Auditing Standards, published by the Comptroller General of the United States, and our continuing professional education programs ensure that all audit professionals meet the requirements to participate in audits of government agencies.

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, six 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.

PA

CPA

flCPA Peer Review Program 1,\ rj niflisir're:  in  :r;ridatlyll1e r:ornJa inc;ti!  ule<:!  Cr'f\i;

AICPA Peet Ra lcw Program
/\•J.nif!it,::irarl 1a F!mli1. a t y tlie
i=ffdda 111::;ii:uw ui CPAs

March 2, 2017

Antonio Jose Grau Jr, CPA Grau & Associates
2700 N Military Tri Ste 350
Boen Ralon , FL 3343 l

Dear Mr. Grau:

lt is my pleasure to notify you that on March 2, 2017 the Florida Peer Rev iew Committee acccptccl the report on the most recent system peer review of your firm. The due date for your next review is December 31 , 2019. This i:; lhe date by which all revie w document s sho uld be completed and submilled to the admini stering ent ity.

As yoll know, the report had u peer review rating of pass. The Committee asked me to convey its congratu la tions to the firm.

Sincerely,

P h.tfi-,._
Paul N. Brown, CPA, COMA Director of Technical Services

cc: Daniel Joseph Hevia , CPA

Firm Number: 4390114	Review Number : 474720

]2.5        Colk  g;i   Avr..  i   P.U, Box  .'i4 37   I   f<llh1ha   C'r.?,  Fl   3 23  1 '1      (85D) 224 -27 2.7      ( 800)  3'12- 3197  I  F,1i,;: ( $5 0)  222 -8190   1  www.l  ic pa.  or
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A JC PA).

PEER REVIEW PROGRAM
is proud to present this
Certificate of Recognition
to

Grau & Associates

For having a system of quality control  for its accounting and auditing practice in effect for the year  ended June 30, 20 l6 which has be n designed to meet the requirements of the quality control standards
for an accounting and auditing practic e established by the AICPA and  which  was  complied  with during the year then ended to provide the firm with reosonuble assurance of confonning with p1·ofes s io n11I standards.

Anlt"  .Fa	
AI C l' A l 'c <!r R 1•icw Ilanrd
2CJ16

Partial List of Clients

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

COMMUNilY DEVELOPMENT DISTIUCTS	.i.i.i
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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 One Community Development District				9/30	
Arbor Green 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	
Coconut Cay 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	

COMMUNnY DMLOPMENT DISllUCTS	.i.i.i
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Bobcat Trail Community Developement District				9/30	
Boggy 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	
Bonterra 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	
Coconut 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	

COMMUNnY DMLOPMENT DISTRICTS	.i.i.i.
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Connerton West Community Development District				9/30	
Copper Creek Community Development District				9/30	
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	

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Estates at Cherry Lake Community Development District				9/30	
Estuary Community Development District				9/30	
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	

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Heritage Isles Community Development District				9/30	
Heritage Landing Community Development District				9/30	
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 Coconut Cay 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 Gallina 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	

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Lakeside Plantation Community Development District				9/30	
Lakewood Ranch 1 Community Development District				9/30	
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 Lake 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	
Mirada 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	

COMMUNITY DEVELOPMENT DISllUCIS	.i.v.
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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	
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	

COMMUNIIY DEVELOPMENT DISJRICTS	.i.i.i.
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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	
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	
Quarry 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	

COMMUNnY DEVELOPMENT DISITUCIS	;.;...
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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	
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	
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	

 	 	

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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	
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	

COMMUNITY DMLOPMENT DISTRICTS	.i.i.i
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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	
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	437	3	255		

OTHBR GOVERNMENTAL ENTITIES	UI
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Broward County School District (Joint Venture) (Assessment of Maintenance Operations)							N/A	
Broward County School District (Joint Venture, 20%)							6/30	
Florida Community College at Jacksonville (Internal Audit)							6/30	
Florida Transit Association Finance Corporation							6/30	
Highland County School District (Internal Funds Audit)							6/30	
Palm Beach County School District (Assessment of maintenance for Facility and Property Management) (Internal Funds Audit)							6/30	
Palm Beach County School District (Joint Venture, 20%)							6/30	
Migrant Health Services of Palm Beach County							N/A	
South Florida Water Management District							9/30	
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 CLIENTS SERVED
AND
RELATED EXPERIENCE	

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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 Rights Board/Division (Joint Venture, 30%)								NIA	
Broward Education Foundation								6/30	
CareerSource Broward								9/30	
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 Valen 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 Development Corporation								9/30	
Palm Beach Community Colleoe 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	13	5	13	9	13	6		

RETIREMENT
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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		

SPECIAL 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	24		

Grau & Associates
CERTIFilED   PUBLIC ACCOUNTANTS

Staff Qualifications, Experience & Resumes

QUALITY AND EXPERIENCE OF FIRM'S ASSIGNED AUDITING PERSONNEL

You will have two partners available and our consultant for any technical assistance. In addition, a senior will be assigned to the engagement that will perform the majority of fieldwork. Additional staff are available to assist with the engagement should the need arise.

 		-  --- - --- - -- - ·- · ,-	-	-	-    -·--- - -	 	

Name

Years performing government
i	audits

CPE within last 2 years

Professional Memberships

.-	- A_-N_ TON_I _O_    JI_ G_ R_A U_, _C_P_A 

I,--- -O- v er-30 	

-- --	--       ---   -    -	-	-	-	-	-

(Partner)		Government Accounting, Auditing: 66 hours	AICPA FICPA FGFOA	
		Accounting, Auditing and	GFOA	
		Other: 25 hours		
*ANT ON I O S. GR AU, CPA
(Concurring Review Consultant)	Over 40	Government Accounting and Auditing : 32 hours	AICPA FICPA	
			ICPA	
		Accounting, Auditing and		
		Other: 62 hours		
RACQUEL MCINTOSH, CP A
(Partner)	Over 14	Government Accounting and Auditing hours:59	AICPA FICPA FGFOA	
		Accounting, Auditing and	FASD	
		Other: 45 hours		

* Part - t ime Em ployee

POSITION DESCRIPTIONS

Engagement Partner
The engagement will be performed under the direct superv1s1on of an Engagement Partner. The Engagement Partner will participate extensively during the various stages of the engagement and has direct responsibility for engagement policy, direction, supervision, quality control, security, confidentiality of information of the engagement and communication with client personnel.

The Engagement Partner will also be involved in: coordinating all services;
directing the development of the overall audit approach and plan;
performing an overriding review of work papers; resolving technical accounting and reporting issues; reviewing, approving and signing reports, management letters, and other audit engagement products; and,
ascertaining client satisfaction with all aspects of our engagement, such as services and the personnel assigned.

Concurring Review and Advisory Consultant
A Concurring Review Consultant will be available as a sounding board to advise in those areas where problems are encountered. He will also perform a second review of all reports to be issued by Grau & Associates.

Audit Manager and Senior
The assigned personnel will work closely with the partner and the District to ensure that the financial statements and all other reports are prepared in accordance with professional standards and firm policy. Responsibilities will include:

planning the audit;
preparing or modifying audit programs, as needed; evaluating internal control and assessing risk;
communicating with the client and the partners the progress of the audit; and
determining that financial statements and all reports issued by the firm for accuracy, completeness and that they are prepared in accordance with professional standards and firm policy.

Information Technology Consultants and Personnel

CONTINUITY OF STAFF AND AUDITTEAM

In addition to the assigned personnel above, Grau and Associates has staff with significant IT auditing experience that will assist in the evaluation and testing of internal controls. Because our staff has both a financial audit and IT background, they are able to communicate effectively all IT related concerns to management. In addition, Grau contracts with an outside group of IT management consultants to assist with matters including, but not limited to; network and database security, internet security and vulnerability testing.

Grau's engagement team's workload is organized in such a way that additional activities brought about by this engagement will not impact our current commitments to our clients. We have sufficient staff capacity to integrate these professional services into our present operations, while continuing to maintain the highest standards of quality and time lines for our clients.

COMPOSITION OF ENGAGEMENT TEAM

In contrast to the majority of both national and local firms, Grau's proposed engagement team is comprised of an exceptionally large percentage of high-level audit professionals. This gives us the ability to quickly recognize problems and be more efficient as a result of our Team's DECADES of governmental auditing experience.

Grau & Associates

30%	., PARTNER/CONSULTANT

30%

20%

80 percent of engagement will be performed by
Partners, Management and Senior Staff

vs.

45%

Typical Local CPA Firm:

20%

20%

PARTNERS MANAGERS SENIOR STAFF

Typical National CPA Firm

10%

55%

'l!! PARTNERS MANAGERS SENIOR STAFF

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

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

Antonio l.	Grau, CPA, Partner
e-mail: tgrau@graucpa.com

Education
Bachelor of Arts, Business Administration, 1983 University of South Florida; Certificate of Educational Achievement from the AICPA in Governmental Single Audits, 2016

Professional History
CPA, in Florida since February 28, 1985, Certificate No. 15330
Grau & Associates	Partner	2005-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 Brevard Workforce Board
Broward Education Foundation
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 Highland County School 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 two years)
Course	Hours
Government Accounting and Auditing	66
Accounting, Auditing and Other	25
Total Hours	91 (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 Government Finance Officers Association Florida Institute of Certified Public Accountants Government Finance Officers Association Member City of Boca Raton Financial Advisory Board 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 Governmenta l and Not-For-Profit Accounting and Auditing, 1994/1995

Professional History
CPA in Florida since April 29, 1970, Certificate No. 2623
Grau & Company	Partner	1977-2004	
Public Company	FinancialOfficer	1972-1976	
International Firm	Auditor	1966-1972	

Clients Served (partial list)
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 Author ity	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 last 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-DadeCounty.

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

Institute of Certified Public Accountants (1996-1997) Institute of Certified Public Accountants (1991 - 1993)

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 Central Broward 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
Professional Education (over the last two years)

Pinetree Water Control District (Broward/Palm Beach) Ranger Drainage District
San Carlos Park Fire Protection & Rescue District
South Central Reg. Wastewater Treatment & Disposal 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

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

Hours
59
45
104 (includes of 4 hours of Ethics CPE)

Professional Associations/ Memberships

American Institute of Certified Public Accountants Florida Institute of Certified Public Accountants FICPA Young CPAs Committee

FICPA State & Local Government Committee FICPA Atlantic Chapter Board Member FGFOA Palm Beach Chapter

Grau& Associates
CERTIFIED	LIC ACCOUNTANTS

References

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

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Engagement Partner

Antonio J. Grau
,,,,,,,,,, '"""''''''"''"''"""''
Annually since 1998

,

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Client Contact

Darrin Mossing, Finance Director 475 W. Town Place, Suite 114
St. Augustine, Florida 32092
904-940-5850

, Engagement Partner

Antonio J. Grau

1   Dates	Annually since 2007
Client Contact	William Rizzetta, President 3434 Colwell Avenue, Suite 200
Tampa, Florida 33614

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

 	813-933-5571	

Grau & Associates

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 Ill - 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.

Grau & Associates

Cost of	Services

Our proposed all-inclusive fees for the financial audit for the fiscal years ended September 30, 2019-2023 are as follows:

Year Ended September 30, 	Fee	

2019	$4,800

2020	$4,900

2021	$5,000

2022	$5,100

2023	i5,200

TOTAL
(2019-2023)	S19 1900

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

Grau & Associates
UNTANTS

Supplemental	Information

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.

GRAU HAS PROVIDED	FOR
GOVERMENTAL CLIENTS INCLUDING:

•	Aberdeen Community Development District	"	Heritage Palms Community Development District	
•	Amelia Walk Community Development District	11	Heritage Pines Community Development District	
■	Arlington Ridge Community Development District	"	Heritage Springs Community Development District	
•	Coconut Cay Community Development District	•	Huntington Community Development District	
•	Bartram Springs Community Development District	•	Indigo East Community Development District	
•	Bayside Improvement District	11	Islands of Doral Ill Community Development District	
11	Baywinds Community Development District	•	Julington Creek Plantation Comm. Dev. District	
•	Beacon Lakes Community Development District	•	Laguna Lakes Community Development District	
"	Beacon Tradeport Community Development District	11	Lake Ashton Community Development District	
■	Bobcat Trail Community Development District	11	Lake Ashton II Community Development District	
■	Boynton Village Community Development District	•	Lake Powell Residential Golf Community Dev. District	
■	Brandy Creek Community Development District	•	Lakes By The Bay South Community Dev. District	
■	Briger Community Development District	•	Lakewood Ranch 1 Community Development District	
•	Brighton Lakes Community Development District	•	Landmark at Doral Community Development District	
•	Brooks of Bonita Springs Community Development District	•	Jurlington Creek Plantation Community Dev. District	
■	Candller Hills East Community Development District	•	Lakewood Ranch 2 Community Development District	
•	Capital Region Community Development District	•	Lakewood Ranch 3 Community Development District	
•	Cedar Pointe Community Development District	■	Lakewood Ranch 4 Community Development District	
■	Championsgate Community Development District	•	Lakewood Ranch 5 Community Development District	
■	Chevel West Community Development District	11	Lakewood Ranch 6 Community Development District	
■	City Place Community Development District	•	Legacy Springs Improvement District No. 1	
■	Coconut Cay Community Development District	•	Live Oak Community Development District	
■	Colonial Country Club Community Development District	•	Main Street Community Development District	
•	Cory Lakes Community Development District	•	Marshall Creek Community Development District	
■	Country Greens Community Development District	•	Meadow Pointe II Community Development District	
•	Creekside Community Development District	•	Mediterra North Community Development District	
•	Double Branch Community Development District	•	Mediterra South Community Development District	
•	Dunes Community Development District	■	Mediterranea Community Development District	
■	Durbin Crossing Community Development District	•	Midtown Miami Community Development District	
•	East Bonita Beach Road Plantation Comm. Development District	■	Moody River Community Development District	
•	East Homestead Community Development District	•	Monterra Community Development District	
■	East Park Community Development District	•	Narcossee Community Development District	
•	Enclave at Black Point Marina Community Development District	•	North Springs Improvement District	
•	Falcon Trace Community Development District	•	Oakstead Community Development District	
•	Fiddler's Creek Community Development District I	•	Old Palm Community Development District	
•	Fiddler's Creek Community Development District II	•	Orchid Grove Community Development District	
•	Fleming Island Plantation Comm. Dev. District	•	OTC Community Development District	
•	Grand Haven Community Development District	■	Overoaks Community Development District	
■	Griffin Lakes Community Development District	•	Palm Glades Community Development District	
•	Habitat Community Development District	•	Parklands Lee Community Development District	
•	Hamal Community Development District	■	Parklands West Community Development District	
•	Hammocks Community Development District	•	Parkway Center Community Development District	
•	Harbour Lakes Estates Comm. Development District	•	Pine Air Lakes Community Development District	
•	Harmony Community Development District	■	Pine Island Community Development District	
•	Heritage Bay Community Development District	■	Pine Ridge Plantation Community Development District	

ARBITRAGE SERVICES (Continued)

Portofino Cove Community Development District
Portofino Isles Community Development District
Portofino Landings Community Development District
Portofino Shores Community Development District
Portofino Vista Community Development District
Reunion East Community Development District
Reunion West Community Development District
Ridgewood Trails Community Development District
River Place on the St. Lucie Community Dev. District
Rolling Hills Community Development District
Sampson Creek Community Development District
South Dade Venture Community Development District
South Village Community Development District
Spicewood Community Development District
Split Pine Community Development District
Stonegate Community Development District
Stoneybrook Community Development District
Stoneybrook West Community Development District
The Crossings at Fleming Island Comm. Dev. District
Tison's Landing Community Development District
Treeline Preserve Community Development District
Turnbull Creek Community Development District

Tuscany Reserve Community Development District
University Place Community Development District
Urban Orlando Community Development District
Vasari Community Development District
Verandah East Community Development District
Verandah West Community Development District
Verano Center Community Development District
Villa Portofino East Community Development District
Villa Vizcaya Community Development District
Villages of Westport Comm. Development District
Villasol Community Development District
Vista Lakes Community Development District
Vizcaya Community Development District
Vizcaya in Kendall Community Development District
Walnut Creek Community Development District
Waterchase Community Development District
Waterford Estates Community Development District
Waterstone Community Development District
Wentworth Estates Community Development District
Westchester Community Development District #1
Woodlands Community Development District
Wynnfield Lakes Community Development District

Grau provides value and services above and beyond
the traditional auditor's "product"

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

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

MINUTES OF MEETING LAKE ASHTON II
COMMUNITY DEVELOPMENT DISTRICT
A meeting of the Board of Supervisors of the Lake Ashton II Community Development District was held on May 10, 2019 at 1:30 p.m. at the Lake Ashton II Health & Fitness Center, 6052 Pebble Beach Boulevard, Winter Haven, Florida 33884.

Present and constituting a quorum: Doug Robertson
James Mecsics Bob Zelazny Stanley Williams Carla Wright
Also present:
Jillian Burns Sarah Sandy Alan Rayl Mary Bosman
Numerous residents

Chairman
Vice Chairman Assistant Secretary Assistant Secretary Assistant Secretary

District Manager
District Counsel (by phone) District Engineer Community Director

FIRST  ORDER OF BUSINESS	Roll Call and Pledge of Allegiance
Ms. Burns called the roll and the pledge of allegiance was recited.

SECOND  ORDER OF BUSINESS	Approval of Meeting Agenda
Mr. Robertson asked for a motion to approve the meeting agenda.
Mr. Mecsics asked to add a line item under New Business to discuss plants.
Mr. Zelazny asked to include line items under Unfinished Business to discuss the vending machine and the stage.

On MOTION by Mr. Zelazny seconded by Mr. Mecsics with all in favor the meeting agenda was approved as-amended.

THIRD  ORDER OF BUSINESS	Public Comments on Specific Items
on the Agenda (speakers will fill out a card and submit it to the District Manager prior to beginning of the meeting. Individuals providing speaker cards will also have an opportunity to speak prior to Board action)
Mr. Robertson indicated the requests to speak for items not on the agenda would be addressed under the general public comments.

May10,2019	Lake Ashton II COD

FOURTH ORDER OF BUSINESS	Approval of the Minutes of the April
12, 2019 Meeting
Mr. Robertson presented the minutes from the meeting held on April 12, 2019 and asked for any comments or corrections.
Ms. Sandy asked if her comments had been incorporated. Ms. Burns responded they had been.

On MOTION by Mr. Mecsics seconded by Mr. Williams with all in favor the Minutes of the April 12, 2019 Meeting were approved.

Mr. Zelazny indicated he appreciated the new summarized format but would like a little more substance to some of the items.

FIFTH  ORDER OF BUSINESS	Unfinished Business
A. Ratification of Agreement between Lake Ashton II CDD and Evolve Contracting, Inc. for Construction Repairs
Mr. Robertson asked for a motion to ratify the agreement and indicated the work would start on June 3rd with a 30 day window to complete the work.
Mr. Zelazny asked Mr. Rayl to look at the curbing at 5177 Pebble Beach Boulevard to see if repairs could be added since the curbing was collapsing into the road.
Ms. Burns responded that staff had a list of other areas needing repairs that would be done in a separate contract it could be added to, but this contract was already executed.
Mr. Zelazny asked if there was a way to modify a contract if other issues came up. Mr. Rayl responded it would probably have to be separate due to materials, labor,
and availability already being factored, but the requested area had been looked at and was added to the list that needed repairs in other areas not included in this contract.
Ms. Sandy indicated if it were under the threshold an addendum to the contract could be done to approve additional work.

On MOTION by Mr. Williams seconded by Mr. Zelazny with all in favor the agreement between Lake Ashton II COD and Evolve Contracting, Inc. for construction repairs was ratified.

Mr. Robertson asked Mr. Rayl to prioritize areas on the list for the next round. Mr. Zelazny briefly discussed locations for the vending machines.

May 10, 2019	Lake Ashton II COD

Mr. Williams suggested putting a security camera in the area that was discussed for the vending machines.
Mr. Zelazny asked to continue the stage relocation discussion at the next meeting. Mr. Williams suggested looking into putting in a retractable stage as an option.
Mr. Zelazny asked for an update on the golf course purchase.
Ms. Burns responded Ms. Sandy had planned to give one under her staff report.

SIXTH  ORDER OF BUSINESS	New Business/ Supervisors Requests
Consideration of Quote from VGlobal Tech for ADA Compliant Website

On MOTION by Mr. Zelazny seconded by Mr. Mecsics with all in favor the quote from VGlobal Tech for an ADA compliant website was approved for a one-time setup fee in the amount of $2,675; and District Counsel was requested to draft an agreement to be executed.

Ms. Burns presented a quote from VGlobal Tech to build website that would be ADA compliant with statutory requirements, and once set up GMS could maintain it.

Consideration of Resolution #2019-04 Approving the  Proposed  Fiscal Year 2020 Budget and Setting the Public Hearing
Ms. Wright briefly discussed some changes that had been made to the proposed budget since it had been distributed.
Ms. Burns presented Resolution #2019-04 Approving the Proposed Fiscal Year 2020 Budget and Setting the Public Hearing, and asked the Board to set the public hearing date to adopt the budget.
Mr. Zelazny presented information from the reserve study for suggested projects and indicated which items needed to be done and what could wait until the following year.
There was further discussion on some of the capital projects and reserves and the public hearing was scheduled to be held on August 16, 2019 at 9:00 a.m. at the Lake Ashton II Health & Fitness Center, 6052 Pebble Beach Boulevard, Winter Haven, Florida.

On MOTION by Mr. Zelazny seconded by Ms. Wright with all in favor Resolution #2019-04 Approving the Proposed Fiscal Year 2020 Budget and Setting the Public Hearing was approved; and the public hearing was scheduled to be held on August 16, 2019 at 9:00 a.m. at the Lake Ashton II Health & Fitness Center, 6052 Pebble Beach Boulevard, Winter Haven, Florida.

May 10, 2019	Lake Ashton II COD

Consideration of Resolution #2019-05 Authorizing Spending Authority to the CDD Manager, Community Director, and Chairman on Emergency Issues
Ms. Burns explained the Board had discussed Resolution #2019-05 Authorizing Spending Authority to the COD Manager, Community Director, and Chairman on Emergency Issues at the last meeting and District Counsel put together a standard resolution for the Board to approve for the District's records.

On MOTION by Ms. Wright seconded by Mr. Zelazny with all  in favor Resolution #2019-05 Authorizing Spending  Authority to the COD Manager, Community Director, and Chairman on Emergency Issues was approved.

Consideration of Resolution #2019-06 Setting Hearing Date, Time, and Place and Authorizing Publication of Notice of Public Hearings  on Rules of Procedure and Rules for Amenity Rates
Rules of Procedure
Rules for Amenity Rates
Notice of Rule Development
Notice of Rulemaking
Ms. Sandy presented Resolution #2019-06 Setting Hearing Date, Time, and Place and Authorizing Publication of Notice of Public Hearings on Rules of Procedure and Rules for Amenity Rates and asked the Board to set the public hearings for the rules of procedure and for the amenity rates for the August 16th meeting to coincide with the budget public hearing.
There was a brief discussion of when it was appropriate or not appropriate  to charge a rental fee when clubs and for-profit organizations use COD amenities.

On MOTION by Mr. Mecsics seconded  by Ms. Wright with all  in favor Resolution #2019-06 Setting Hearing Date, Time, and Place and Authorizing Publication of Notice of Public Hearings on Rules of Procedure and Rules for Amenity Rates was approved; and the public hearings were set for August  16, 2019 at 9:00 a.m. at the Lake Ashton II Health & Fitness Center, 6052 Pebble Beach Boulevard, Winter Haven, Florida.

Communications and Protocols (requested by Supervisor Wright)
There were brief discussions about communications and protocols for what the Community Director should publish on the www.ashtonliving.net website and send to the Board members prior to putting anything online and when it was appropriate to contact District staff members that charge hourly rates.

May 10, 2019	Lake Ashton II COD

Consideration for Street Light at Pebble Beach Blvd. and Ashton Blvd.
(requested by Supervisor Mecsics)
Mr. Mecsics explained the intersection was too dark and asked staff to find out  what the cost would be to have a light installed there.

Discussion on Use of Lawyer and Other Staff Support  Elements  that Charge for Their Time (requested by Supervisor Mecsics)
This was previously discussed with the Communications and Protocols line item.

Appointment of Audit Selection Committee
Ms. Burns explained COD Boards usually served as the Audit Selection Committee.

On MOTION by Mr. Mecsics seconded by Mr. Zelazny with all in favor the Lake Ashton II COD Board was appointed as the Audit Selection Committee.

Plants (requested by Supervisor Mecsics)
Mr. Mecsics explained that several residents had requested the COD to put plants in some of the ponds.
There was discussion on charging only the residents who lived on the specific ponds requesting the plants since it didn't affect the entire community.
Mr. Robertson mentioned the COD was waiting for Applied Aquatic to provide information on how much it would cost to do that.
Ms. Gloria Crary-Leh read a statement from Mr. John Kemp regarding reversing its previous position to only expense COD funds that would benefit the entire community rather than individual areas.

SEVENTH  ORDER OF BUSINESS	Staff and Board Reports
Attorney
Ms. Sandy gave a brief update on the golf course negotiations and mentioned a joint meeting would need to be scheduled within the next couple weeks  to bring forth a final purchase and sale agreement for the Board to approve and move forward with.
Ms. Burns asked the Board to discuss a potential joint meeting date so staff could coordinate with the Lake Ashton COD Board and staff members.
There was a brief discussion to have the joint meeting on May 29th at 10:00 a.m. and to recess and reconvene this meeting until May 29th at 8:30 a.m. after Mr. Zelazny requested to have a Lake Ashton II COD Board meeting prior to the joint meeting.

May 10, 2019	Lake Ashton II COD

Engineer
Mr. Rayl briefly indicated Evolve would be doing the curb repair work in the four identified locations starting June 3rd and they would be looking at the other  areas  that were discussed to assess if they actually needed repairs or were just cosmetic issues.

COD Manager- Number of Registered Voters in the District - 708
Ms. Burns indicated that there are 708 registered voters in the District and staff would notify the Board once the joint meeting date was confirmed with Lake Ashton COD.

Lake Ashton II Community Director
Mr. Robertson indicated that Ms. Bosman was working on looking at more permanent options for replacing the flowerbeds.
Ms. Bosman discussed the plan to install certain perennials for a one-time cost of around $10,000 rather than spending that amount quarterly, and asked for a Board member to be designated and given authority to work on the project with her.
On MOTION by Mr. Mecsics seconded by Mr. Zelazny with all in  favor   the   Board   approved   a  not-to-exceed   amount of
$10,000 for installation of perennials and designated Mr. Mecsics  to work with the Community  Director  on this project.

Mr. Robertson noted that the District would be receiving a credit from Yellowstone since they had not recently installed annuals as they normally would and  that money would go towards replacing the dead bushes on the main boulevard.

EIGHTH ORDER OF BUSINESS
Approval of Check Run Summary
Combined Balance Sheet

Financial Reports

Ms. Burns presented the check run summary and the combined balance  sheet from the previous meeting that were tabled, as well as the current ones, and asked  for  any comments or questions.
There not being any,

On MOTION by Mr. Zelazny seconded by Mr. Williams with all in favor the check run summaries were approved.

NINTH ORDER OF BUSINESS	Public Comments
Mr. Robertson asked for any public comments.

!

May 10, 2019	Lake Ashton II COD

A resident asked the Board to consider upgrading the microphone system because it was difficult to hear them.
A resident read a statement about blast emails providing contradictory information about elections to the community.
Ms. Rhonnie Thrower introduced herself as President of the Pebble Beach Dog
Park and asked for approval to add a sitting area and shade at the dog park, which would	ii
be paid for by their club.
Ms. Carol Corley spoke briefly about the pet parks.
Mr. Robertson explained the COD owned the pet parks, but the individual clubs were operated and funded privately by their members.
Mr. Borden Deane indicated the rules were posted in the parks and dogs of all types and sizes were welcome as long as they weren't aggressive or causing issues with other dogs or people.

Audit Selection Committee Meeting
A. Opening the Audit Selection Committee Meeting
8. Roll Call
Selection of Criteria for Evaluation
Ms. Burns indicated the entire Lake Ashton II COD Board was present as the Audit Selection Committee, presented the criteria for evaluation, and asked the Audit Selection Committee for a motion to approve it.

On MOTION by Mr. Mecsics seconded by Mr. Zelazny with all in favor the criteria for evaluation was approved.

Authorizing of RFP

On MOTION by Mr. Mecsics seconded by Mr. Zelazny with all in favor staff was authorized to advertise the RFP.

Ms. Burns asked for a motion to authorize staff to advertise the RFP.

Adjournment
Ms. Burns explained that another Audit Selection Committee Meeting would be scheduled after the proposals were received so they could rank the respondents that submitted proposals and then enter into a contract with whomever was  chosen,  and asked for a motion to adjourn the Audit Selection Committee Meeting.

May 10, 2019	Lake Ashton II COD

On MOTION by Mr. Mecsics seconded by Mr. Zelazny with all in  favor  the  Audit  Selection  Committee   Meeting   was adjou rned.

TENTH  ORDER OF BUSINESS	Adjournment
Ms. Burns asked for a motion to recess the meeting to reconvene on May 29, 2019 at 8:30 a.m. at the Lake Ashton II Health & Fitness Center, 6052 Pebble Beach Boulevard, Winter Haven, Florida.

On MOTION by Ms. Wright seconded by Mr. Mecsics  with all in favor the meeting was recessed to reconvene on May 29, 2019 at 8:30 a.m. at the Lake Ashton II Health & Fitness Center, 6052 Pebble Beach Boulevard, Winter Haven, Florida.

Assistant Secretary/Secretary	Chairman/ Vice Chairman

MINUTES OF MEETING LAKE ASHTON II
COMMUNITY DEVELOPMENT DISTRICT
A special meeting of the Board of Supervisors of the Lake Ashton II Community Development District was held on May 24, 2019 at 9:00 a.m. at the Lake Ashton II Health & Fitness Center, 6052 Pebble Beach Boulevard, Winter Haven, Florida 33884.

Present and constituting a quorum: Doug Robertson
James Mecsics Bob Zelazny Stanley Williams Carla Wright
Also present:
Jillian Burns Sarah Sandy Jason Merritt Alan Rayl
Numerous residents

Chairman
Vice Chairman Assistant Secretary Assistant Secretary Assistant Secretary

District Manager District Counsel
District Counsel (by phone) District Engineer

FIRST ORDER OF BUSINESS	Roll Call and Pledge of Allegiance
Ms. Burns called the roll and the pledge of allegiance was recited.

SECOND  ORDER OF BUSINESS	Approval of Meeting Agenda
Mr. Robertson asked for a motion to approve the meeting agenda.

On MOTION by Mr. Mecsics seconded by Mr. Zelazny with all in favor the meeting agenda was approved.

THIRD  ORDER OF BUSINESS	Discussion	Regarding	Purchase
and Sale Agreement that will be presented at the Joint CDD Meeting
Ms. Sandy briefly discussed the purchase and sale agreement negotiations staff had with the developer. There were a few items staff was still working on addressing with the purchase and sale agreement, such as the maintenance shed exhibit and areas the Districts would be leasing, filling in some of blanks that were contingent upon the interlocal agreement and bond debt payoff amounts, and moving the closing date to 15 days after the inspection period rather than a date certain. Staff was also still working on language

May 24, 2019	Lake Ashton II COD

in the interlocal agreement, but was comfortable with asking the Boards to delegate authority to specific Board members to sign off on the final form of the purchase and sale agreement contingent upon the interlocal agreement also being signed off as finalized since they were tied together.
There was further discussion on the contents of the agreement regarding contracts, due diligence, inspection periods, the liquor license, free golf memberships, and how the interlocal agreement tied together with the purchase and sale agreement.

On MOTION by Mr. Mecsics seconded by Ms. Wright with Mr. Mecsics, Ms. Wright, Mr. Robertson, and Mr. Zelazny voting aye and Mr. Williams voting nay, the motion to delegate the Chairman the authority to execute the purchase and sale agreement and interlocal agreement once finalized was approved; passing 4-1.

It was noted that the Lake Ashton COD would also have to agree to the same motion in order to move forward without coming back for further discussion.

FOURTH  ORDER OF BUSINESS	Discussion	on	Swimming	Flags
(requested by Supervisor Ze/azny)
Mr. Zelazny mentioned that the request to install a pulley system for the swimming flags came from a resident, and after looking into it explained why there was no need to spend money on it.

On MOTION by Mr. Mecsics seconded by Mr. Zelazny with all in favor spending money to install a pulley system for the swimming flags was not approved.

Ms. Wright discussed a need to have a procedure in place for considering any projects requested by residents.
Ms. Burns noted it had been requested by several Board members to discuss that
further at the next regular Board meeting.

FIFTH  ORDER OF BUSINESS	Discussion	on	Changes	to	the
Amenity	Policy   Reference   Clubs
(requested by Supervisor Ze/azny)
Mr. Zelazny explained that subsequent to the discussion on the pet parks at the last meeting, there were some changes to the amenity policies that had been

May 24, 2019	Lake Ashton II COD

incorporated, and requested for the Board to review them and provide feedback so they could be approved and finalized.
There was a brief discussion regarding speeding on Pebble Beach Boulevard.
Several residents provided comments about the purchase and sale agreement and interlocal agreement and having a backup plan on what would occur if things didn't go the way they hoped at the joint meeting, as well as the requirements of the Board members.
Mr. Zelazny mentioned that several residents had asked about the lake maintenance and requested it be discussed at the next regular Board meeting.

SIXTH ORDER OF BUSINESS	Adjournment
Ms. Burns asked for a motion to adjourn the meeting.

On MOTION by Ms. Wright seconded by Mr. Williams with all in favor the meeting was adjourned.

Assistant Secretary/Secretary	Chairman/ Vice Chairman

July 19, 2019	Lake Ashton II COD

On MOTION by Mr. Robertson seconded by Ms. Wright with all in favor Resolution #2019-07 Declaring Special Assessments to Fund the Proposed Budgets was approved.

FOURTH  ORDER OF BUSINESS	Consideration of Resolution #2019-08
Re-Setting	the	Public	Hearing	on Fiscal Year 2020 Budget

On MOTION by Mr. Mecsics seconded by Mr. Williams with all in favor Resolution #2019-08 Re-Setting the Public Hearing on Fiscal Year 2020 Budget was approved.

Ms. Sandy explained the resolution would reset the budget hearing to August 22nd.

FIFTH  ORDER OF BUSINESS	Consideration of Resolution #2019-09
Re-Setting the Rule Public Hearings

On MOTION by Mr. Mecsics seconded by Mr. Zelazny with all in favor Resolution #2019-09 Re-Setting the Rules Public Hearings was approved.

Ms. Sandy indicated the resolution would reset the rules hearing to August 22nd.

SIXTH  ORDER OF BUSINESS	Adjournment
Mr. Rayl provided an update on the curbs, inlets, and roads throughout the community and would be sending a report to the Board members prior to the next meeting as soon as it was completed.
Mr. Zelazny commended Ms. Bosman, staff, and all of the volunteers who took the time to help with the landscaping .
A resident requested putting in pavers at the pickleball area, which would be beneficial for additional parking and aesthetics. The Pickleball Association was willing to contribute $3,000 to help fund the project.
Ms. Burns asked the resident to work with Ms. Bosman so they could provide quotes on the cost for the Board to consider at the next meeting.
Mr. Robertson asked for any public comments, and upon not hearing any, asked for a motion to adjourn the meeting.

On MOTION by Mr. Mecsics seconded by Mr. Zelazny with all in favor the meeting was adjourned.

Assistant Secretary/Secretary	Chairman/ Vice Chairman

Proposed Budget
Fiscal Year 2020

Lake Ashton II Community Development District

August 21, 2019

 	

Lake Ashton II
Community Development District

TABLE OF CONTENTS

General Fund
Budget
Narrative-Administrative Narrative-Field

Page 1-2
Page 3-4
Page 5-6

Capital Projects Fund
Budget	Page 7

Debt Service Fund
Budget - Series 2005A Amortization  Schedule  - 2005A

Budget-Series2006A Amortization Schedule - 2006A

Page 8
Page 9

Page 10
Page 11

-··· -- - ,-

Lake Ashton II
Community Development District					

General Fund	
	Adopted
Budget	Actual
Thru	Projected
Next	Total Projected	Proposed Budget	
Description	FY 2019	7/31/2019	2 Months	9/30/2019	FY 2020	

REVENUES:						
Special Assessments - Tax Collector	$1,218,686	$1,243,006	$0	$1,243,006	$1,218,686	
I ntere st Ea rned	$1,500	$7,678	$1,536	$9,214	$1,500	
Rental Fees	$5,000	$9,581	$0	$9,581	$5,200	
Misce lla neous Revenues	$0	$2,000	$0	$2,000	$0	
Carry For ward Surplus	$205,797	$188,007	$0	$188,007	$202,533	
TOTAL REVENUES	$1,430,983	$1,450,272	$1,536	$1,451,807	$1,427,919	

EXPENDITURES:						
ADMINISTRATIVE						
Arb it rage Consultant	$1,200	$0	$1,200	$1,200	$1,200	
Annu al Audit	$6,000	$5,800	$0	$5,800	$6,000	
Computer Time	$1,000	$833	$167	$1,000	$1,000	
Dissem i nat io n Agent	$6,000	$5,200	$1,000	$6,200	$6,200	
Due s, Lice ns e s & Subscriptions	$175	$175	$0	$175	$175	
Insurance	$33,036	$31,2S5	$0	$31,255	$33,036	
Legal Advertising	$500	$1,065	$200	$1,265	$500	
Management Fee s	$ 45 ,000	$37,500	$7,500	$45,000	$46,350	
Office Supp lie s	$3 00	$147	$29	$177	$300	
Other Current Charges	$2,700	$1,784	$357	$2,140	$2,700	
Golf Cou rse Study	$0	$112,585	$1,685	$114,270	$0	
Po sta ge	$1,500	$1,828	$366	$2,194	$1,500	
Printing & Bindin g	$1,500	$916	$183	$1,099	$1,500	
Tele phon e	$SO	$110	$ 22	$132	$50	
Trus t ee Fees	$6,500	$0	$6,500	$6,500	$6,500	
 TOTAL ADM INISTRATIVE EXPENDITURES		 	$105,461 	$199,198 	$19,209 	$218,406	$107,011 

Lake Ashton 11
Community Development District					

General Fund	
	Adopted	Actual	Projected	Total	Proposed	
	Budget	Thru	Next	Projected	Budget	
Descrletlon	FY 2019	7/31/2019	2 Months	9/30/2019	FY 2020	

FIELD EXPENDITURES							
Athletic Equipment	$10,000	$2,298	$7,702	$10,000	$0	
Attorn ey	$20,000	$40,257	$3,000	$43,257	$40,000	
Building Contract Services	$51,160	$51,327	$10,265	$61,592	$53,160	
Buildin g/Grounds Maintenance Supplies	$27,248	$25,350	$5,070	$30,420	$31,350	
Contingency	$30,000	$2,795	$0	$2,795	$30,000	
Engineering	$8,000	$14,013	$2,803	$16,815	$8,000	
HFC Special Events	$3,000	$2,818	$0	$2,818	$3,000	
Landscape/Lake Contract Services	$172,222	$142,039	$28,408	$170,447	$175,222	
Office Supplies/Printing/Binding	$10,000	$6,229	$1,246	$7,474	$7,000	
Permit s/In sp ections	$1,500	$1,250	$0	$1,250	$1,500	
Personnel Expenses	$214,283	$175,226	$45,414	$220,640	$228,336	
Plant/Tree Replacement	$0	$0	$0	$0	$0	
Pond Repairs	$0	$0	$0	$0	$0	
Security Contract Services	$250,804	$212,998	$42,600	$255,598	$252,079	
Utilities	$207,767	$173,135	$34,627	$207,762	$209,331	
TOTAL FIELD EXPENDITURES	$1,005,983	$849,734	$181,134	$1,030,868	$1,038,978	

First Quarter Operating Reserves	$205,797	$0	$0	$0	$202,533	
TOTAL RESERVE EXPENDITURES	$205,797	$0	$0	$0	$202,533	

OTHER SOURCES/(USES)						
lnterfund Transfers ln/(Out)	($113,742)	$0	$0	$0	($78,558)	
TOTAL EXPENDITURES	$1,430,983	$1,048,931	$200,343	$1,249,275	$1,427,079	
						
Assigned Fund Balance	$0	$401,340	($198,808)	$202,533	$840	
		
FY 2017	
FY 2018	
FY 2019	
FY 2020	
NET ASSESSMENTS		$1,259,017	$1,218,686	$1,218,686	$1,218,686	
PLUS COLLECTION FEES (7%)		$94,765	$91,729	$91,729	$91,729	
GROSS ASSESSMENTS		$1,353,782	$1,310,416	$1,310,416	$1,310,416	
NO. OF TOTAL PLANNED UNITS		703	680	680	680	
GOLF COURSE		15	15	lS	15	
GROSS PER UNIT ASSESSMENT		$1,885	$1,885	$1,885	$1,885	

LAKE  ASHTON II
COMMUNITY  DEVELOPMENT DISTRICT
GENERAL FUND BUDGET FISCAL YEAR 2020

REVENUES:

Special Assessments -Tax Collector:
The District will levy a non ad-valorem special  assessment  on the platted property within the District and certify  to the Polk County Tax Collector for collection to fund operating expenditures of the District.

Interest Earned:
The District will have all excess funds invested with the State Board of Administration. The amount is based upon the estimated average balance of funds available during the fiscal year.

Rental Fees:
Represents miscellaneous income received for activities held at the HCF.

EXPENDITURES:

ADMINISTRATIVE:

Arbitrage
The District is required to annually have an arbitrage rebate calculation on the District's Series 2005A&B and Series 2006A&B Capital Improvement Revenue Bonds.

Annual Audit
The District is required annually to conduct an audit of its financial records by an Independent Certified Public Accounting Firm.

Computer Time
The District processes all of its financial activ ities, i.e., accounts payable, financial statements, etc. on a mainframe computer leased by Governmental Management Services.

Dissemination Agent
The Distr ict is required by the Security and Exchange Commission to comply with Rule 15(c) (2)-12(b) (5), which relates to additional reporting requirements for un-rated bond issues.

Dues, Licenses & Subscriptions
The District is required to pay an annual fee to the Department of Economic Opportunity for $175. This is the only expense under this category for the District.

Insurance
The District's General Liability & Public Officials Liability Insurance policy is with Florida Insurance Alliance . Florida Insurance Alliance specializes in providing insurance coverage to governmental agencies.

Legal Advertising
The District is required to advertise variou s notices for monthly Board meetings, public hearings, etc. in a newspaper of general circulation.

LAKE ASHTON II
COMMUNITY  DEVELOPMENT DISTRICT
GENERAL FUND BUDGET FISCAL YEAR 2020

Management Fees
The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services. These services are further outlined in Exhibit "A" of the Management Agreement.

Office Supplies
Miscellaneous office supplies.

Other Current Charges
Bank charges and any other miscellaneous expenses that are incurred during the year.

Postage:
Mailing of agenda packages, overnight deliveries, correspondence, etc.

Printing & Binding
Printing and Binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes etc.
Telephone
Telephone and fax machine.

Trustee Fees
The District issued Series 2005A&B and Series 2006A&B Capital Improvement Revenue Bonds which are held with a Trustee at US Bank. The amount of the trustee fees is based on the agreement between US Bank and the District.

LAKE ASHTON II
COMMUNITY  DEVELOPMENT DISTRICT
GENERAL FUND BUDGET FISCAL YEAR 2020

Attorney
General Legal Services, i.e., preparation for and attendance at meetings, review operating and maintenance contracts, etc.

    Annual Contract
#31500	$40,000

Building Contract Services		    Annual Contract	
Alarm/Fire Sprinklers-Hartline	#345 10	$3,800	
Cleaning-Magic Genie	#46010	$39,360	
Pool & Spa - Pool Sure	#46400	$8,000	
Commercial Fitn ess	#46105	$2,000	
Building/Grounds Maintenance & Supplies		    Annual Contract	
Building - Paper goods, small repair items, misc. chemicals and cleaning supplies	#46020	$9,000	
Grounds - HFC Grounds, Dog Park. Blvd., Courts	#46030	$20,000	
Pest Control	#34800	$2,000	
Mileage	#46050	$350	

Contingency
A contingency for any unanticipated and/or unschedu led costs to the District.

Engineering Fees
The District's engineer will b providing general engineering services to the District Including attendance and preparation for board meetings, etc.

HFS Special Event s
The District will have shows, dances, and other events throughout the year.

#49000	$30,000

#31100	$8,000

#49400	$3,000

Landscape Contract Services		    Annual Contract	
Lake Maintenanc e-App lied Aquatics	#46500	$14,200	
Mowing, irrigation , and plant replacement - Yellowstone	#46200	$159,622	
Irrigation Repairs	#46210	$2,000	

Offic e Supplies/Printing & Binding
Skedda, Google Suite, Amazon Prime, Sam's Club	#51000	$1,204	
DEX-Copier lease and printing costs	#51000	$5,796	

Permits/Inspections
The District is required to renew permits and other inspection s on a annual basis with the City of Winter Haven, Polk County, and The State of Florida to comply with regulations.

#54000	$1,500

Personnel Expenses
1099 Hourly Employees
FICA-Employer's share of Social Security and Medicare taxes withheld from employee wages.
Health Insurance Coverage-Reimbursement to the HFC employees for their health insurance coverage. Salaries & Wages-The District has employed personnel to manage and supervise the Health Fitness Center. WC Insurance -The District's Workers Compensation Insurance policy is with SUMMIT.

#34100
#21000
#23000
#12000
#24000

$228,336

Security Contract Services
Gate Attendants and Roving Patrols - Securita s	
#34500	    Annual Contract
$247,588	
Video Security-ADT	#34520	$1,322	
Security Extras - carts, paper copies, etc.	#34530	$3,169	

Utilities
Electric - TECO

LAKE ASHTON II
COMMUNITY DEVELOPMENT DISTRICT
GENERAL FUND BUDGET FISCAL YEAR 2020

ACCOUNTS	SERVICE
ADDESS		
ANNUAL	
0921-0564191	7900 CR 653 IRR		$560	
0921-0564001	7900 653 RD GRD HSE		$1,550	
0921-0568421	4000 MULLIGAN LN		$2,000	
0921-0568501	6052 PEBBLE BEACH BL		$25,600	
0921-0579621	PEBBLE BEACH/ ASHTON BL		$3 ,400	
0921-0567531	ASHTON PALMS PH1 DR		$61,200	
0921-0679410	HOGAN LANE		$5,500	
	SAWGRASS DRIVE, ST LIGHT		$24,700	
	LA PHASE II N, ST LIGHT		$16,220	
	TOTAL	#43000	$140,730	

Refuse - Florida Refuse	#34900	$2,228	
Propane - Amerlgas	#43100	$30,958	
Telephone/ Int ernet - Brighthouse (Spectrum)

Water - City of Winter Haven	#41000	$11,928	
ACCOUNT
NUMBER	SERVICE
ADDRESS		
ANNUAL	
	NEW ACCOUNTS			
792401	7900 COUNTY RD-653 GUARD HOUSE		$7,532	
792402	6052 PEBBLE BEACH BLVD		$12,755	
792403	5135 WINGED FT LN D PARK #lRR		$2,284	
792406	LOT 293 W S. DOG PARK		$915	
TOTAL		#43200	$23,487	

CAPITAL RESERVES

Capital Prolects
Represents the estimated capital reserve funding for capital expenditures  that will be transferred to the Capital Projects Fund. See page 7 for the Cap ital Projects Fund Bu dget.

	Lake Ashton II
Community Development District					
Capital Projects	
		Adopted	Actual	Projected	Total	Proposed	
		Budget	Thru	Next	Projected	Budget	
	Description	FY 2019	7/31/2019	2 Months	9/30/2019	FY 2020	
	
Revenues						
(1)	Capital Reserve - Transfer In	$112,392	$0	$0	$0	$78,558	
	Interest In come	$1,000	$10,742	$2,148	$12,891	$1,000	
	Ca rry Forwa rd Surp lus	$ 519,054	$565,074	$0	$565,074	$385,945	
	TOTAL REVENUES	$632,446	$575,816	$2,148	$577,965	$465,502	
	
Expenditures						
	Cap it al Projects - FY19						
	Ath letic Equipment	$0	$13,761	$0	$13,761	$0	
	Drain System / Gu tters	$0	$0	$0	$0	$0	
	Pond Repairs and Maintenance	$0	$3,675	$0	$3,675	$0	
	Picl<iebali Courts	$0	$13,919	$0	$13,919	$0	
	Paving Parking Lot/Lights	$0	$116	$0	$116	$0	
	Road Repairs	$0	$9,975	$12,567	$22,542	$25,000	
	Windows/Doors	$0	$0	$15,000	$15,000	$0	
	LED Lighting	$0	$613	$0	$613	$0	
	Outdoor Furniture-Sandblasting	$0	$975	$0	$975	$0	
	Conference System	$0	$4, 373	$0	$4,37 3	$0	
	Floo ri ng	$0	$25,000	$0	$25,000	$0	
	Pool/Spa Re mode l	$0	$11,521	$8,887	$20,407	$0	
	Paver Installation	$0	$0	$6,589	$6,589	$0	
	Signs	$0	$2,030	$0	$2,030	$0	
	ADA- Handicap Entrance/Website	$0	$2,600	$442	$3,042	$0	
	Blinds (Front of HFC)	$0	$978	$0	$978	$0	
	Sidewalk to New Parking Lot	$0	$0	$12,000	$12,000	$0	
	Plant Project	$0	$8,264	$0	$8,264	$0	
	Golf Club	$0	$0	$34,376	$34,376	$0	
	Othe r Current Charges - Bank Charges	$0	$746	$746	$1,492	$0	
	Other Capit al Project Expens es	$177,839	$2,868	$0	$2,868	$50,000	
	TOTAL EXPENDITURES	$177,839	$101,413	$90,607	$192,020	$75,000	
							
	EXCESS REVENUES	$454,607	$474,403	($88,458)	$385,945	$390,502	
	
Revenues	

Fis cal Ye ar 2019	

Fiscal Year 2020	

Fiscal Ye ar 2021	

Fiscal Year 2022	

Fisc al Yea r 2023	
	CapItal Reserves - Transfer In	$78,558	$100,000	$100,000	$100,000	$100,000	
	Interest Income	$1,000	$5,395	$5,748	$6,106	$6,467	
	Carry Forwar d Surp lus	$38 5, 945	$539,445	$574,840	$610,588	$646,694	
	Total	$465,502	$644,840	$680,588	$716,694	$753,161	
	Annual Prolected Ex11.enses:						
	Roadways	$25,000	$25,000	$25,000	$25,000	$25,000	
	Landscape Replacement	$15 ,000	$15,000	$15,000	$15,000	$15,000	
	Other Capital Projects	$10,000	$10,000	$10,000	$10,000	$10,000	
	Specific Pro je cts:						
	Microphone/Sound System	$5,000	$0	$0	$0	$0	
	Sandblas t Patio Furn iture	$2,540	$0	$0	$0	$0	
	Kitchen Upgrades/Microwaves	$5,000	$0	$0	$0	$0	
	Han dicap Ent rance Door	$3,000	$0	$0	$0	$0	
	Tree Repl aceme nt - Ashton Blvd.	$10,000	$0	$0	$0	$0	
	LED Lighting Fixtures	$10,860	$0	$0	$0	$0	
	Window Coverings	$22,165	$0	$0	$0	$0	
	Re pla ce Floo ring - HFC	$23,000	$0	$0	$0	$0	
	Landscaping - Ne w Parking Lot	$26,274	$0	$0	$0	$0	
	Total Expen d it ur es	$157,839	$50,000	$50,000	$50,000	$50,000	
	ExcessRevenues	$307,663	$594,840	$630,588	$666,694	$703,161	

Lake Ashton II
Community Development District	Debt Service Fund
Serles 2005A

Adopted	Actual	Projected		Total	Proposed Budget		Thru		Next	Projected		Budget
   Description	FY 2019	 7/31/2019	2 Months	9/30/2019	FY 2020	

Revenues

111 Asse ss me nts - On Roll (A)	$436 ,872	$436,498	$0	$436,498	$436,872	
Prepayments	$0	$12,946	$0	$12,946	$0	
Interest I ncome	$1,000	$7,415	$910	$8,325	$1,000	
(2) Carry Forward Surplus	$161,768	$181,158	$0	$181,158	$176,224	

TOTAL REVENUES	$599,640	$638,017	$910	$638,927	$614,096	

Expenditures						
Series 2005A				
Interest - 11/1	$131,688	$131,688	$0	$131,688	$126,581	
Spe cia l Call - 11/1	$0	$25,000	$0	$25,000	$10,000	
Interest - 5/1	$131,688	$131,016	$0	$131,016	$126,581	
Principal - 5/1	$165,000	$170,000	$0	$170,000	$175,000	
Specia l Call - 5/1	$0	$5 ,000	$0	$5,000	$0	

TOTAL EXPENDITURES	$428,375	$462,703	$0	$462,703	$438,163	

EXCESS REVENUES	$171,265	$175,314	$910	$176,224	$175,934	
(1) Maximum Annual Debt Service
(2) Carry forward surp l us is net of the reserve requirement and Deferred Costs		11/1/2020 Interest
2005 A	$121,878	
	FY 2018	FY2019	FY 2020	
NET ASSESSMENTS	$436,87 1.99	$436,871.99	$436,871.99	
PLUS COLLECTION FEES (7%)	$32,882.84	$32,882.84	$32,882.84	
GROSS ASSESSMENTS	$469,75 4.83	$469,754.83	$469,754.83	
NO. OF UNITS	345	345	345	
GOLF COURSE	$33,868	$33,868	$33,868	
GROSS PER UNIT ASSESSMENT	$1 ,263.44	$1,263.44	$1,263.44	

PageB

Lake Ashton II	Amortization Schedule
Community Development District	Series 2005A,  Capital Improvement Revenue Bonds

DATE	BALANCE	RATE	PRINCIPAL	INTEREST	TOTAL	

05/01/19	
$	4,875,000 .00	
5.38%	
$	165,000 .00	
$	131,015.63	
$	
11/01/19	$	4,710,000.00	5.38%	$	$	126,581.25	$	422,596.88	
05/01/20	$	4,710,000.00	5.38%	$	175,000.00	$	126,581.25	$	
11/01/20	$	4,535,000.00	5.38%	$	$	121,878 .13	$	423,459.38	
05/01/21	$	4,535,000.00	5.38%	$	185,000.00	$	121,878.13	$	
11/01/21	$	4,350,000.00	5.38%	$	$	116,906.25	$	423,784.38	
05/01/22	$	4,350,000.00	5.38%	$	195,000.00	$	116,906.25	$	
11/01/22	$	4,155,000.00	5.38%	$	$	111,665.63	$	423,571.88	
05/01/23	$	4,155,000.00	5.38%	$	205,000.00	$	111,665.63	$	
11/01/23	$	3,950,000.00	5.38%	$	$	106,156.25	$	422,821.88	
05/01/24	$	3,950,000.00	5.38%	$	215,000.00	$	106,156.25	$	
11/01/24	$	3,735,000.00	5.38%	$	$	100,378.13	$	421,534.38	
05/01/25	$	3,735,000.00	5.38%	$	230,000.00	$	100,378.13	$	
11/01/25	$	3,505,000.00	5.38%	$	$	94,196.88	$	424,575.00	
05/01/26	$	3,505,000.00	5.38%	$	240,000.00	$	94,196.88	$	
11/01/26	$	3,265,000.00	5.38%	$	$	87,746 .88	$	421,943 .75	
05/01/27	$	3,265,000 .00	5.38%	$	255,000.00	$	87,746.88	$	
11/01/27	$	3,010,000 .00	5.38%	$	$	80,893.75	$	423,640.63	
05/01/28	$	3,010,000.00	5.38%	$	265,000.00	$	80,893.75	$	
11/01/28	$	2,745,000.00	5.38%	$	$	73,771.88	$	419,665.63	
05/01/29	$	2,745,000.00	5.38%	$	280,000.00	$	73,771.88	$	
11/01/29	$	2,465,000.00	5.38%	$	$	66,246.88	$	420,018.75	
05/01/30	$	2,465,000.00	5.38%	$	300,000 .00	$	66,246.88	$	
11/01/30	$	2,165,000.00	5.38%	$	$	58,184.38	$	424,431.25	
05/01/31	$	2,165,000.00	5.38%	$	315,000.00	$	58,184.38	$	
11/01/31	$	1,850,000.00	5.38%	$	$	49,718.75	$	422,903.13	
05/01/32	$	1,850,000.00	5.38%	$	330,000.00	$	49,718.75	$	
11/01/32	$	1,520,000.00	5.38%	$	$	40,850 .00	$	420,568.75	
05/01/33	$	1,520,000 .00	5.38%	$	350,000.00	$	40,850 .00	$	
11/01/33	$	1,170,000 .00	5.38%	$	$	31,443.75	$	422,293.75	
05/01/34	$	1,170,000.00	5.38%	$	370,000.00	$	31,443.75	$	
11/01/34	$	800,000.00	5.38%	$	$	21,500.00	$	422,943.75	
05/01/35	$	800,000 .00	5.38%	$	390,000.00	$	21,500.00	$	
11/01/35	$	410,000.00	5.38%	$	$	11,018.75	$	422,518.75	
05/01/36	$	410,000.00	5.38%	$	410,000.00	$	11,018.75	$	421,018.75	
 	TOTAL		 $	4,875,000.00       $	2,729,290.63       $	7,604,290.63 

Lake Ashton II
Community Development District	Debt Service Fund
Series 2006A

Adopted	Actual	Projected		Total	Proposed Budget		Thru		Next	Projected		Budget
Description	FY 2019	7/31/2019	2 Months	9/30/2019	FY 2020

Revenues
Prepayments	$0	$27,601	$0	$27,601	$0	
Special Assessments	$315,038	$319,315	$0	$319,315	$315,038	
Interest Earned	$0	$3,504	$246	$3,750	$0	
Carry Forward Surplus	$116,284	$140,663	$0	$140,663	$137,677	
TOTAL REVENUES	$431,322	$491,084	$246	$491,330	$452,715	

Expenditures					
Interest - 11/1	$101,893	$102,158	$0	$102,158	$98,183	
Interest - 5/1	$101,893	$101,495	$0	$101,495	$98,183	
Principal - 5/1	$110,000	$110,000	$0	$110,000	$115,000	
Special Call - 11/1	$0	$25,000	$0	$25,000	$15,000	
Special Call - 5/1	$0	$15,000	$0	$15,000	$0	
TOTAL EXPENDITURES	$313,785	$353,653	$0	$353,653	$326,365	
						
EXCESS REVENUES	$117,537	$137,431	$246	$137,677	$126,350	
				
11/1/2020 Interest	
$95,135	

	FY 2020	
NET ASSESSMENTS	$315,037.50	
PLUS COLLECTION FEES (7%)	$23,712.50	
GROSS ASSESSMENTS	$338,750.00	
NO, OF UNITS	271	
GROSS PER UNIT ASSESSMEN	$1,250.00	

lake Ashton 11	Amortization Schedule
Community Development District	Series 2006A, Capital Improvement Revenue Bonds

DATE	BALANCE	RATE	PRINCIPAL	INTEREST	TOTAL	

05/01/19	
$	3,830,000.00	
5.30%	
$	125,000.00	
$	101,495.00		
11/01/19	$	3,705,000.00	5.30%	$	$	98,182.50	$	324,677.50	
05/01/20	$	3,705,000.00	5.30%	$	115,000.00	$	98,182.50		
11/01/20	$	3,590,000.00	5.30%	$	$	95,135.00	$	308,317.50	
05/01/21	$	3,590,000.00	5.30%	$	125,000.00	$	95,135.00		
11/01/21	$	3,465,000.00	5.30%	$	$	91,822.50	$	311,957.50	
05/01/22	$	3,465,000.00	5.30%	$	130,000.00	$	91,822.50		
11/01/22	$	3,335,000.00	5.30%	$	$	88,377.50	$	310,200.00	
05/01/23	$	3,335,000.00	5.30%	$	135,000.00	$	88,377.50		
11/01/23	$	3,200,000.00	5.30%	$	$	84,800.00	$	308,177.50	
05/01/24	$	3,200,000.00	5.30%	$	145,000.00	$	84,800.00		
11/01/24	$	3,055,000.00	5.30%	$	$	80,957.50	$	310,757.50	
05/01/25	$	3,055,000.00	5.30%	$	150,000.00	$	80,957.50		
11/01/25	$	2,905,000.00	5.30%	$	$	76,982.50	$	307,940.00	
05/01/26	$	2,905,000.00	5.30%	$	160,000.00	$	76,982.50		
11/01/26	$	2,745,000.00	5.30%	$	$	72,742.50	$	309,725.00	
05/01/27	$	2,745,000.00	5.30%	$	170,000.00	$	72,742.50		
11/01/27	$	2,575,000.00	5.30%	$	$	68,237.50	$	310,980.00	
05/01/28	$	2,575,000.00	5.30%	$	180,000.00	$	68,237.50		
11/01/28	$	2,395,000.00	5.30%	$	$	63,467.50	$	311,705.00	
05/01/29	$	2,395,000.00	5.30%	$	185,000.00	$	63,467.50		
11/01/29	$	2,210,000.00	5.30%	$	$	58,565.00	$	307,032.50	
05/01/30	$	2,210,000.00	5.30%	$	195,000.00	$	58,565.00		
11/01/30	$	2,015,000.00	5.30%	$	$	53,397.50	$	306,962.50	
05/01/31	$	2,015,000.00	5.30%	$	210,000.00	$	53,397.50		
11/01/31	$	1,805,000.00	5.30%	$	$	47,832.50	$	311,230.00	
05/01/32	$	1,805,000.00	5.30%	$	220,000.00	$	47,832.50		
11/01/32	$	1,585,000.00	5.30%	$	$	42,002.50	$	309,835.00	
05/01/33	$	1,585,000.00	5.30%	$	230,000.00	$	42,002.50		
11/01/33	$	1,355,000.00	5.30%	$	$	35,907.50	$	307,910.00	
05/01/34	$	1,355,000.00	5.30%	$	245,000.00	$	35,907.50		
11/01/34	$	1,110,000.00	5.30%	$	$	29,415.00	$	310,322.50	
05/01/35	$	1,110,000.00	5.30%	$	255,000.00	$	29,415.00		
11/01/35	$	855,000.00	5.30%	$	$	22,657.50	$	307,072.50	
05/01/36	$	855,000.00	5,30%	$	270,000.00	$	22,657.50		
11/01/36	$	585,000.00	5.30%	$	$	15,502.50	$	308,160.00	
05/01/37	$	585,000.00	5.30%	$	285,000.00	$	15,502.50		
11/01/37	$	300,000.00	5,30%	$	$	7,950.00	$	308,452.50	
05/01/38	$	300,000.00	5.30%	$	300,000.00	$	7,950.00	$	307,950.00	
 	TOTAL		 $	3,830,000.00          $	2,369,365.00         $	6,199,365.00 

RESOLUTION 2019-11

THE ANNUAL APPROPRIATION RESOLUTION OF THE LAKE ASHTON II COMMUNITY DEVELOPMENT DISTRICT RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2019 AND ENDING SEPTEMBER 30, 2020; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

)

WHEREAS, the District Manager has, prior to the fifteenth (15th

day in June, 2019,

submitted to the Board of Supervisors ("Board") of the Lake Ashton II Community Development District ("District") proposed budget ("Proposed Budget") for the fiscal year beginning October 1, 2019 and ending September 30, 2020 ("Fiscal Year 2019/2020") 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  l 90.008(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 (2) days before the public hearing; and

WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that, prior to October 1st 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 LAKE ASHTON II 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 190.008(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 Lake Ashton II Community Development District for the Fiscal Year Ending September 30, 2020."

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 two (2) years.

SECTION 2. APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for Fiscal Year 2019/2020, 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

DEBT SERVICE - SERIES 2005A DEBT SERVICE - SERIES 2006A CAPITAL PROJECTS
TOTAL ALL FUNDS

SECTION 3. BUDGET AMENDMENTS

$ 	_

$ 	_

$ _

$ 	_

$ 	_

Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2019/2020 or within sixty (60) days following the end of the  Fiscal Year  2019/2020  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 malce 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 five (5) days after adoption and remain on the website for at least two (2) years.

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

PASSED AND ADOPTED THIS

ATTEST:

DAY OF --- 2019.
LAKE ASHTON II COMMUNITY DEVELOPMENT DISTRICT

 	
Secretary/ Assistant Secretary	Chairman, Board of Supervisors

Exhibit A:	Proposed Budget

RESOLUTION 2019-12

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE LAKE ASHTON II COMMUNITY DEVELOPMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING SPECIAL ASSESSMENTS FOR FISCAL YEAR 2019/2020; PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS, INCLUDING BUT NOT LIMITED TO PENALTIES AND INTEREST THEREON; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Lake Ashton II Community Development District ("District") is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, for the purpose of providing, operating and maintaining infrastructure improvements, facilities and services to the lands within the District; and

WHEREAS, the District is located in Polk County, Florida ("County"); and

WHEREAS, the District has constructed or acquired various infrastructure improvements and provides certain services in accordance with the District's adopted capital improvement plan and Chapter 190, Florida Statutes; and

WHEREAS, the Board of Supervisors ("Board") of the District hereby determines to undertake various operations and maintenance and other activities described  in  the  District's budget ("Adopted Budget") for the fiscal year beginning October 1, 2019 and ending September 30, 2020 ("Fiscal Year 2019/2020"), attached hereto as Exhibit A; and

WHEREAS, the District must obtain sufficient funds to provide for the operation and maintenance of the services and facilities provided by the District as described in the Adopted Budget; and

WHEREAS, the provision of such services, facilities, and operations is a benefit to lands within the District; and

WHEREAS, Chapter 190, Florida Statutes, provides that the District may impose special assessments on benefitted lands within the District; and

WHEREAS, it is in the best interests of the District to proceed with the imposition of the special assessments for operations and maintenance in the amount set forth in the Adopted Budget; and
WHEREAS, the District has previously levied an assessment for debt service, which the District desires to collect for Fiscal Year 2019/2020; and

WHEREAS, Chapter 197, Florida Statutes, provides a mechanism pursuant to which such special assessments may be placed on the tax roll and collected by the local tax collector

("Uniform Method"), and the District has previously authorized the use of the Uniform Method by, among other things, entering into agreements with the Property Appraiser and Tax Collector of the County for that purpose; and

WHEREAS, it is in the best interests of the District to adopt the assessment roll ("Assessment Roll") attached to this Resolution as Exhibit B, and to certify the portion of the Assessment Roll related to certain developed property ("Tax Roll Property") to the County Tax Collector pursuant to the Uniform Method and to directly  collect the portion  of the Assessment Roll relating to the remaining property ("Direct Collection Property"), all set forth in Exhibit B; and
WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll adopted herein, including that portion certified to the County Tax Collector by this Resolution, as the Property Appraiser  updates  the property  roll for the County, for such time as authorized by Florida law.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE LAKE ASHTON II COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. BENEFIT & ALLOCATION FINDINGS. The Board hereby finds and determines that the provision of the services, facilities, and operations as described in Exhibit A confers a special and peculiar benefit to the lands within the District, which benefit exceeds or equals the cost of the assessments. The allocation of the assessments to the specially benefitted lands, as shown in Exhibits A and B, is hereby found to be fair and reasonable.

SECTION 2. ASSESSMENT IMPOSITION. Pursuant to Chapters 170, 190 and 197, Florida Statutes, and using the procedures authorized by Florida law for the levy and collection of special assessments, a special assessment for operation and maintenance is hereby imposed and levied on benefitted lands within the District and in accordance with Exhibits A and B. The lien of  the special assessments for operations and  maintenance  imposed  and levied  by this Resolution shall be effective upon passage of this Resolution. Moreover, pursuant to Section 197.3632(4), Florida Statutes, the lien amount shall serve as the "maximum rate" authorized by law for operation and maintenance assessments.

SECTION 3. COLLECTION AND ENFORCEMENT; PENALTIES; INTEREST.

Tax Roll Assessments. The operation and maintenance special assessments and previously levied debt service special assessments imposed on the Tax Roll Property shall be collected at the same time and in the same manner as County taxes in accordance with the Uniform Method, as set forth in Exhibits A and B.

Direct Bill Assessments. The operation and maintenance special assessments and previously levied debt service special assessments imposed on the Direct Collect Property shall be collected directly by the District in accordance with Florida law, as set forth in Exhibits A and B. Assessments directly collected by the District are due in full on [Decemberf,2619j. In the event that an assessment payment is not made in accordance with the schedule stated above, the whole

assessment - including any remaining partial, deferred payments for Fiscal Year 2019/2020, shall immediately become due and payable; shall accrue interest, penalties in the amount of one percent (1%) per month, and all costs of collection and enforcement; and shall either be enforced pursuant to a foreclosure action, or, at the District's sole discretion, collected pursuant o  the  Uniform Method on a future tax bill, which amount may include penalties, interest, and costs of collection and enforcement. Any prejudgment interest on delinquent assessments  shall accrue at the rate of any bonds secured by the assessments, or at the statutory prejudgment  interest rate, as applicable. In the event an assessment subject to direct collection by the District shall be delinquent,  the District Manager and District Counsel, without further authorization by the Board, may initiate foreclosure proceedings pursuant to Chapter 170, Florida Statutes, or other applicable law to collect and enforce the whole assessment, as set forth herein.

Future Collection Methods. The decision to collect special assessments by any particular method - e.g., on the tax roll or by direct bill - does not mean that such method will be used to collect special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regarding of past practices.

SECTION 4. ASSESSMENT ROLL. The Assessment Roll, attached to this Resolution as Exhibit B, is hereby certified for  collection.  That  portion  of the Assessment  Roll  which  includes the Tax Roll Property is hereby certified to the County Tax Collector and shall be collected by the County Tax Collector in the same manner  and  time  as County  taxes.  The  proceeds  therefrom  shall be paid to the District.

SECTION 5. ASSESSMENT ROLL AMENDMENT. The District Manager shall keep apprised of all updates  made to  the  County  property  roll  by  the Property  Appraiser  after  the  date of this Resolution, and shall amend the Assessment Roll in accordance  with  any  such  updates,  for such time as authorized by Florida law, to the County property roll. After any amendment of the Assessment Roll, the District Manager shall file the updates in the District records.

SECTION 6. SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.

SECTION 7. EFFECTIVE DATE. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board.

PASSED AND ADOPTED TIDS 22ND DAY OF AUGUST 2019.

ATTEST:	LAKE ASHTON II COMMUNITY DEVELOPMENT DISTRICT

 	

Secretary / Assistant Secretary

Exhibit A:	Fiscal Year 2019/2020 Budget
Exhibit B:	Assessment Roll

Chairperson, Board of Supervisors

Exhibit "A"

PARCEL ID	Annual  Debt Assessment*	Annual  Debt Assessment•	

Legal	
!262924000000023040
   262924000000023060-- 26292400000002307- 0	i
j-
I	$0.00	J
$ .00:: [ _
$0._00	I		j$o0..o0o0 :        PARCEL 
 		-    9 MM 
$0.00	COMM	LG-27_AS DESC ! N  OR 9172-960 -----  --  --  _
AT POINT S88-52-'!?.½'A945.05 l:T-	!: 0 :1_5! AT POINT S88-52-4SW 2057.92 FT & S1-07-15E
,	si	
!4003.94
134926. 4		

i
!

i ? 6-I   ?'!0p0  OCl00?g3

 	

Q-	$0,00	I	$0.00	l*** DEED APPEARSIN ERROR*_**

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! 26292469059_600600l	i  $1,263,44   I	$1,885.49	1,!>.l<E  i\SHTClN WE. PHASE I PB 1} !l_PGS) 1 THRU_ 21 L :tL

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r262924690596000170   - -  I  $1,263.44   1·	{1,885.49-	LAKE ASHTON  WEST PHASE I PB 138 PGS 11 THRU 21 LOT
r  ?§}   i  i6-9Q596QClo.I s.o	1  $i;2ff+i·  1       -    $i,sss."2   ·   LAKQ1$@:5N WEST P!:iJ.SE i PB 13-s. i".c; ii, rFR.u :ii Le-f-f

[262_9-f 4   90  9.i;o90.?oo	!  $1,2§:3..4--4

I	$i}i s.49-	J j_A@  A  H! QN SN-  pj=i(s,fi _f  i3-§ i>Gs ii  JFRiI2f hcfr

i 262924690596000190	i  $1,263.44   I	$l,885.49	LAKE ASHTON WEST PHASE I PB 138 PGS 11 THRU 21 LOT

117	j
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; 262924690596000210	/   $1,2H4_4   j	$1,885.49	I LAKE ASHTON WEST PHASE I PB 138 PGS 11 THRU 21 LOT

121

!262  24690596000220	I-	$0:oo-	I	$1,885.4-9	[ LAl<E ASHTON W T Pl-iASti PEl i38 PGS ii THRU 2iLOT

! 22 - -

i} ii? 9. 1690596000i gj

$1,263,44   I	$1,885,49	ILAKE ASHTON \i\lEST P- HASE I PB 138 PGS 11 THRU 21 LOT

!23

! 2§?.9-2169_059_§Q 00_2-4_9	$1,2§J,4_4_   I	$1,885."1_9	l_  !S_i: A_SHTQN w_ _?I_EFA _E  I Pl3_mPG? 11:rt1gu 2!  hQT

1 24 -- _ _ i

i

j2_§?   9_2'!§905960Q0.? 5-Q	$1,263.44    j	$1,BBS_.49	I LAKE ASHTON WEST PHASE I PB 138 PGS 11 THRU 21 LOT
:    2224690596000260	$1,1§3.44   1	1 1,ssJ   _.49_	1 CAi<E  ii.sHfo   Nw ili -  PHASEiPs    ijs  PGs ii  rHR.u ii  t:or
\?<5? _9.? 46_9_()59_6_0QO??O	I  $1,?fi  ._44   I	$l,!!_Bs,4_	IL!,IJ<; A_5HJQN ½I.EST  P.t!A _EJ   PBl } ?, fl§$ lJ ! HR,lJ 2!  LO:r
/2_62  2469Q? 96QQQ2_!!_0	I	$Q,OQ_	j _    $1,!!_!!_5A9 _     ILAKE ASHTON WEST PHASE I PB 138 PGS ll   THRU 21 LOT
!262924690S96000290	i  $1,263.44  I	$1,885.49	!LAKE ASHT_ON WESTPHASE I PB 138PGSl1 THRU 21 LO_T

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'30

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!2629246905%000310	i   $1,263A4    j	$1,885.49  -_  J   [!li<;_E ASHTQN__W.§T   !'  tl_A  E I PB 1 3-_    G g    :rl,RJ,J 21_  LQT

i31 	I

j2:5fo24690596000320  -   ' -   {1,  263.44  I	$i  885.49	jLAKE ASHTON  WEST PHASE! PB 138 PGSl  l  THRU21 LOT	i  32·-    · _ _  _!

!33	!

1262924690596000330	!  $1,263.44  i	$1:885.49_	LAKEASHTON WEST PHASE I PB 138 PGS 11 THRU 21 LO_T
       62924690596000340--     -! $1J   6i  44. L-     $1  ,885,4   9--    _-  LAKE ASHTO WEST PHASE iPB i38   PGS11THR.U21LOT  _:

!34 -·---1

: 2§}924690596000_  _50	[    $1,263.4'!_  I _   $1,885A9	L.A15_E  ASHTClN  WE	f'ljl\!:iE I p    l}!!_P(,!J 11 TH_RU  21  9L

1  -35-    -    ---   ,

1 262924690596000360	i	$0.00	I	$1 885.49	LAKE ASHTON WEST PHASE I PB 138PGS11 THRU 21 LOT	1 36	I
i 2§2924690596000-  7_0	J  $1,263.44    I	$1:885.49	LAKE ASHIQNWESTPHASE I PB 138 PG i1  THRU 21 LOT	137	-   I

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! 26292469059600038-0  ----    i -   $0,0-0  -  -I	.$1,885.49-	ILAKEASHTON  \¥EST PHASE! PBl38 PGS i1THRU21 LO-T
,_   26- 292469()5960003-9-0-  -   J Ji,26i44-	J i ,885.49-	I LAKE ASHTON WES-T PHASE i PEl 138 PGS ii  TI-IRU 2i
262-924690596000400	I  $1 263.44  I	$l 885 .49	ILAKE I\SHTONWEST PHASE !PB BB PGS11THR,U21 LOT
262924690S96ioio<iio	${  i-6  i  44   I	$(Bilsi9	Iii   @    Asi-i-for-J WEST F'HAsE i PB i3a PGs ii  THRU :fr LoY
;2  2-9-24690596000420		$1,26: 344,	$1,885.4	1 LAl<:E ASHTON wfu tlASE I PB 13B PG 11 THRU 21 LOT 1 m    _9_2469059600.01  9	i  _ $0.00_   _ 1	$1,ss5.49	 JL.Ai<:E ASHJ Q  _ W§JPHAsE I Pl3 1} ?.f _G!:i1  1  THRu 21 LQ_T
ll -§	1§JQ_ ? §Q9Q1.1Q    _ __ ! _ _$!,.?6J 14 _ I	$_1,sss.49	ILA.K -A- .ttI Q_w _  _;.?T_ett.A   -r_f  JI?....P.G?..!JTl-iB-  ! QT
j2_§I   2j_690  960QQ4S,()__	!  _$!, _2§, } '! 4   I	$1,!!   !!_5.49_	!1,Al<E /\_SH_TQN_w_;$T f'l:JIISE l f:'B_1} 1l£ G.? l lJ  HR,U 21LQI  _--
12-§ 2-1.469_o_5  §ooo4§()_	_ I J 1,2   :'.'14   I	$1,l_ll,l_   g i_ _    J  L.Ai<;E 115,HToN  wEST_.e  ti/\5,.EJ  Y  11?. f§? 1-!I  tl_R.lJ 21  QI       _
l 2§2924fi _os9_60001: o	I	$0 09	I	$1,!!_!!_5.4	l_t,A.IS; 115,HI Qr-J W	_Pt1_As E 1 PB 13?. PG? n TJ::IR._u 21LoT       

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PARCEL ID	Annual  Debt Assessment•	Annual Debt Assessment•	

Legal	
!26292469059600Cl480	$0.Q0	$1,885,49	!LAKE ASHTON \NESTPHASE I PB 138 PGS 11 THRU 2lLOT	

!262924§9-QS9-69Q0490 .	$0.00	H1  ?8 S,49-	!LAKE ASHTON WE_ST  PHASE !PB 138 PGS 11 'TH_RU 2lLOT
:26292469os96ooosoo _			$1,26_ ,44	 $1,885.49	1 LAKE ASHTON wEST PH.A.SE i PBi s3 : PGs 11 TH Ru 21 L()T i2629?1§9-9?..9-6-0QQS_l Q		I!      $$11,226633..4444   i, , ..-    _$_.11.,8.8885.5..4,._49_9..• ' !LAKE ASHTON  \A/EST PHASE[PB -138 PGS li}HRU 21 LOT .. L? 6 292469059600052Q	-     ,                                                                                                                                                                            ··   ·'····    '    '    ·-·- - - ·	!LAKE ASHTON \A/EST PHASE I PB138 PGS11 THRU 21 LOT

;262924690596000530	L	$0_, QQ	[_   J  M ?.5-:.1 9-	!LAKE ASHTON  WEST PHASE I PB 138 PGS 11  THRU 21 LOT
!262924690596000540    _J_ $1,263.44_ .i_  _   $1,885.49	!LAKE  ASHTON WEST PHASE I PB 138 PGS 11  THRU21 LOT 	54
!262924690596000550    ..L  $1,263.44 .L , _ $1,885,49_ .     [ LAKE ASHTON  WEST PHASE I PB 138 PGS U  THRU 21LOT 	55

!262924690596000S60	I	$0.00	i	$1,885.49	ILAKE ASHTON WEST P HASE I PB 138 P<,SllTHRU 21LOT 	56
:2g  9?4§_90_s9-60.o.o.s7o	$1,263.44   1	¥ 1s, ss    .49	Ji.AKE .A.sHiofi v.iESl' .fHA·s  E I iiE.i i3'aPGs 11T   HR_ u  21 i::o=r 	57
i 262924690596000580	$1,26_1-.4  I	!;	i	ILAKE ASHTON WEST PHASE°! PB 138 PGS 1 J.THRlJ21LOT	58

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i 26  9_21§9Q!i_9,6_QQQ?  9	$1,263,44   i	$1,885.49	I_LA_KE ASHTON WEST PH.-A.SE i PB 13 8 PGS 11 THRU 21  LOT
i 26_29-_? 4§9-Q_S  §Q006QQ  _	$1,26 .44   !	$1&?5/ 19-	j LAKE ASHTON  WEsf   f HAS' E' 1PB i:fa PGS 11THRU 21
1 2629?m  959-6-90Q6_J o	$1,263,44   1..	H  ,?? .s,1  9-	1 LAKE AsHT()N'Jv ST fH i. iiEB:i:i  G,s 11T.HR-U _21 LoT
; 2629,21§9-0?9-6-QQQ§?Q		$0.00	I	$1,§§.5,19-	I LAKE AS_HTON WEST.f ljASE I PB l38PGS 11 TH.RU 21 LOT 1 262924690596000630	$1,263.44   i	$1,.§.§S,19-.	 ! LAKE  ASHTON  WEST PH.A-.SE IPB138 PGS 11  'THRU 21 LOT

59
60
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63

i2629Z469ClS9600054(·)

$1,263.44  i	J..!&?.5c4.9-	JLAKE ASHT9N WEST PljASE i PB138 pc;s 11 THRl.l 21 L.OT

/ 64 .. ,.

L? 62_9?169Q5 9-§9QQ§   SQ	$_Q.OO	$1 885.49  '   .1 LAKE ASHTON  WES-T PHASE I P Bi  3B PGS 11 THRU 21 LOT	I§

:26292469os96ooo66Q. _   _  _

_$.9:0.Q	:$1'.fe:ss:::1-9· _ t1Ai<E AsHToN wEs-r  PHASEi  pa13s PGsHTHRu 211.or

l66.

i 262924690596000670	j      $_0 00	$1,885.49	iLAKE ASHTONWEST PHASE I PB 138 PGS llTHRU 21 LOT

6_?,  

[ 62924690596000680	I $1,263.44  J	$1,  885  . 49 _	! LAKE ASHTON WEST PHA5E]PBl38 PGSll THRU 2HOT
i 262924690596000690    '   $1,263.44   i	_$ 1 , 885.     49	/ LAKE ASHTON 111/ESTPHASE  I PB _138 PGS11 THRU 21 LOT ...

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i 262924690596000720 _ . , .H ,2§3.44 j .. _$¼88 5.49 _ ! LAKE ASHTON WEST PHASE I PB 138 PGS H THRU 21 LOT 
i 262924690596000730	$1,263.44    j	$1,,§§ :5-,19-	!LAl<E ASHTON  \NESTP f:lA§  E.! . f. 8-!  .I!JPGS  11 THRU2!L9I ·····

i 262924690596000740		$0.00      I    .H,§8.?. :1'3 .    ILAKE ASHT_ON \N  ST P t\/\§E I PB. 1}§ PGS 11THRU _21 LOT i2_5292_1 §2QsQ gqo?sCJ          $0.00      1        H   , s.s.2,1.9-      1 _LAKE ASHTON  wEsre1:1A.,s1:1?J3 1 } 8_P  Gs_ 1 1  TH@ 21 L9I 2629-246-9-9?9-6_0QQ76_0	$0.00     i   $!,§ 5,49,  j LAKE ASHT_ON INES'[PH/\SE I f B.!}8_PGS 11 THRp 21 LOT
; 262924690596000770	$1,?63.44 i  $l,885A9   jLAKE ASHTON W TPHASE:IPB 138 PGS 11 TH.RU 21 LOT
:?6?9?46_9-o  CJ60oo1§0	$0.00	1	$i,sss:·  4	1   LAKE A.SHToN w r	PHA E 1.P  ii ? pc;s_ 1i   THRu 21  ·· ·

::::;: :

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:262924690596000790	$!,263.44   I    $1,8_8_5_,1 9-        lt,l<EA5_HTON W     Pf:lA  J_ I'  1-}8_ PGS 1J THRU 2!  LOI i 262924690596000800	$1,263.44 i $1,885.49   LAKE ASHTON WEST PHASE! PB l38 PGS llTHRU 21 LOT

 	
$1,26  3.44   !	$,1  i  fisr.  4  9  	 LAKE A§HTON  wm pi,),;sE_ IPB   i:is PGSllTHRU2i LOT

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) 2629246_.9-9?  960SJQ 840	1    $1,26_3,11   l	$_1,B.? .S,19	jLAKE ASHTON \N_ESJ P.H.A.S..   I PB. 13 8_ _f'G.Sl  l 'TljRlJ 21 LOT.

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!262924690596000850	I_ j;O.Q_Q	!	$1 885.49	!LAKE ASHTON WEST PHASEIPB 138 PGSH THRU 21LOT
!262   1§    5-CJ60.Q986_0     . ;         $0,oo      i .  n:!l_ s_,1.9-       J LAl<E A..SHToN \NEST f'Hl\s..1: 1 f'B. l} B.!' c,s. 11'fHRlJ 21 Lo,: i2§2924690596000870  .		$0:0_0      i ,   H  ,.?§ .5,1  9-  .    ! LAl<E ASHTON  \NEST Plj_/\§_E.L  !'.8- 1- -   PGS 11  TH U ?1 LOT        i  ?6292469-0?.9-6-QQQ880  .	$1,263.44   I    $M   ?,49-      I LAKE ASH'TON  \NEST PHA?E JPB. l}!l_P  GS !1 TH U 21 L()T
i ? 629,246905960_0089.0	$Q._OQ  .    I     $1,§§S,4'3.    . [_LAl<E /\SljTON  \NEST Plj/\SE.!_P _B, 1-}§PG,S 11 THRU 21 L_()T  .
.   262924690596000900	$1,263.44   i	H ,!l_§ S., 49-	f LAKE ASH'f_(_)N _WEST_P._lj_/\§E I PB 1}8_ PGS 11 Tf-JRU 21 LOT

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;   262924690596000910	. $1,?_6_ ;1_4   I_   ... l  !, _!l_8j  ,1  9- _ ..  l!A_l<E A_§_l:i_TOf\J  WEST PHASEJ. _P   1_   8_ f'_C,5_ 1_l,_'flj   lJ _21 LOI ....

.   !  iii' ·

126  2924690596000920	$1,263.44   i    _$_1, .ft §.S,1 9-	ILAKE A5_HTON  l,\/E5_T PH/15-E I PB, 1} 8 fG.S !1T.t\R_U 2,1 L()T
!26292469059600093.0	$1,26_3.44    /	$1,885,49	I LAKE ASH'f()N WEST PHASE I PB13BPGS  ll   'fljfl.U 2lLOT

1 l9923. ..

i26292469os96000940	1  g   , 2_§ 3.,41  1   _ i Cs I,4  _  i iAK   A? HT.ON   liVi s:rf !iA§f I P I:iipc; 11  T.8RLJii    I  § f

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!262924.690596000950        J   H,?g11   i	$1,885.49	ILAKEASHTON WEST PHASE_ I PB 138 PGS 11 THRU 2lLOT i262924690596000960	I $!,?_63,, 44  i	$1,885.49	I LAKE ASHTON WEST PHASE I PB 138 PGSllTHRU 2lLOT
i 26592f 69os96000910     _		$0:oo	1	$i,aas>i9	1 L.Ai<E 11s H'ro N wEsr PH.sA· E i ps' i5a sii THRLi2i LoT l 262924690_59-§Q 00980	$1,263.44   I	 $1,885.49	 iLAKE ASHTON  WEST PHASEi' PBi  3. 8 PGS  ii THRLJ 21 LOl _.
!262924690596000990	i	$1,263,44   I	$,1 , 8- .5-,.'.'i	. ! LAl<E ASHTON W_E_si: f'HA. j f' (iPGS 11 THRlJ ?1LO:I.
!2629246905960010()0	1    $1,263.44	$1,885.49	) LAKE AS!j'TON WESTPHASE I PBl38PGS 11 THRU 21 LOT
:   262924690S96oooi i o	$1,263.44	$1,8ss:49	I L.A.KE ASHTON w    ,: § rilis Ei  PB i3?PGs 11 THR_u 21 LQT

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t 2@ i21§2§  6oii1g20	$0.00	1	$1,885.49	! LAKE ASHTON w T	PHsil EI Ps i. 38 PGs 11 THRu :ii LOT

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1 26292469059600103_0

$1,263.44   1	J!,?   :1	!LAKE ASHTON  \N  STf' l:i.s_ f  ii	1j s. PGs 11 THRu 21 LQT

1103

i 262924690596001040    j   $1,26_3. 4_4   l	$1,885.49	i LAKE  ASHTON  WESTPHASEIPB 138 PGS 11  THRU 2lLOT
j 262924690596001050.	/    $1r?6}.4,.4   1. .  #,li: A	J iAi<     S_lj'TQ_N \A/ESl' H  tt  pffj§P§: 11  TfiRU ?i    Qi
i 26292469Q,?9§.QO! Q§_O	j   $1,263,11	$1_ , 8_ 8, 51 9	ILAl<EA?l:ITQN  WEST PHASE I PE!_ 1 } 8_!'_(,  _ll    lljRU 21 L()T

1!91
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PARCEL ID	Annual
Debt
Assessment•	Annual
Debt
Assessment•	

Legal	
262924690596001070	i. $1,263:44 !	$1,885,'19-	ILAKE ASHTON WEST PHASE I PBBii PGS 11 THRU 21 LOT	i1 07	

1 2629246905960010 80	1	$0,0-0  ·   1	$1,885.49
il:26292469059600109()	.. I .  $1,2-6},:'_'I_ ··1 .	H,885,'1_9--_

1 LAi<E As f-iTo rf v.iiisr } HAsE r PB 1 3-s iii;s J:i TH Ru 21 Lor
ILAKE ASHTON WEST PHASE I PB 138 PGS11 THRU 21 LOT

'108
!109

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??.2.9-_2-469Q59-    01_ .1-QQ_	1   $1,-2?3·""   1	.H,  88?4. 9	TCAi<EASHTON  WEST PHAsEr pa· 1  3s-  iiGs 1irH@21 i:o·r  --

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_ !  :26292469 0596001110 ..... _  [ . 1 1,263.44   I_	$1,§85.49 _ _ !LAKE ASHTON WEST PHASE I PB 138 PGS 11 THRU 21 LOT

liff	- -

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_11         $1,263.44   !	$1,885.49    ' Ti:A.KEASHTON WEST PHASE !PB 138 PGS ll   THRiT21 LOT- - -
$0,00 . _	$1,885.49   .  ILf'_.K_i::  f-iT_()N WEST PHAS.E I PEl_ !   !l.. P_.G.   1.!.I!i Ll 2,_l  OT_  _  _

1!  13    -···· - 1

! 262924690596()01140	I $1,263.44 :	... $1,885.49	!LAKE ASHTON WEST PHASE IPB 138 PGS 11 THRU21 LOT

w i;:i:

i2ii2_§ 2469()596aaii so	1     $1,i6::i,4,:i   1	$1,885.49  ··•·  TCiii<E ASHTON  wi:sT)Hlisi=  r PB 1 3iifi c;s j i  THRu  2iCfrf
!262924690596001160	$1,263,44   I	$1,885,49	10.K.s.A.SHTON	PH.A.5._s  I Pl31}8 p s 11 THRU 21  QT

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i26292469059ClC6liffo	$1,263.44   i	g,88?.49-	jLAKE ASHTON WEST PHASEIPBl38 PGS 1l !f-iRU21 LOT
! 262924690596001180	$1,263.44	H,  ?-49	ILAK-E ASHTON	PHASE I_PB1.38 PGs'  ii   !f-iR_U -21LOT

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i 262924690596Cl01190	$i,263:44   I	$1,  5,49  · 1 L. AKEASHTONWisr PHASE L'i>B i':fo PGS i 1  lHRU 21LOT
i 262924690596001200	-    $0,at   J	$1, 5,4_9- - 1 LAKE 11sr1ToN wEsr rt-i11sE r PB 1 38 PGsJ1 THRu 21 Lor
-r2iii9 2459Qs 9i;(}(}i 2i a	$1,263.44 1 _  $1,885.49 JU.:i<f ASHTON I/Ji:s,;-i,r1i,,sE r PB13a PGs1 1 TH Ru i1 i::cir i 26292469()596Cl61  22. 0.		$0.00.       I      _$1,885.49   ·  1 LAKE ASHTON  WESTPHASE  I PB 138 PGS11 THRU 21 LOT  i 26292649,0 59600i230 --          $12?3.44   l    $1,885,49      ILAKE ASHTON WEST PHASE IPB 138 PGSllTHRU 2ll.OT

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!262924690596001240. '  11:26:3,44 I  $1,88?,'19   ILAKE ASHTON WEST PHASE IPBl38 PGSU THRU 21 LOT

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i252924gi;as   <J60012s·a	i  $1,263.44   1	$1,885.'19	JLA_KE  ASHTONw   . .s:r!'_.f-iAsE  r PB 138-PGs 11 THRu 21 LQI
!          26292469()59600i ;i90	i  $1,26).44   I	$1,885,49	!LAI< ASHTON. W ST F'f:IAS_E: I f'BJ 3 t EG.S 1-! IHRLJ 2-HQI _
! 262924690596001300	l   _$),_?  3,_44   I _   $1,885.49 .	jLAKE ASHT_ON WEST PH_ASEI PB138 PGSllTHRU 2l LOT _

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f 2629246905960Cl1330	I  $1,26:34 4   I	ll,8§5.49	jLAl<E ASf:lTON  \i_V_Es:r fHASE I PB l} t  EGS p THRU 21 LQI
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1 262  _2169()596091370	1  $1,263.44   1	$1,885.	1LA E AsHTOf':J -0	PHA?E r PEI i)? i s  : ii THRu 2i  i.or
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i 262924690596001550	$1,263,41   I	$1,885,49	ILAKE ASHTON  \NEST PHASE I PB 138 P§S 11 THRU 21 LOT.
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i 262g2469o596001590	$1,263.,'14 _ 1	$1,885.49-	1 LAKE AsHToN WEST PHASE r PB 138 PGs n THRu 21 LOT l 26292469059600iiioo	$1,263,44  I	$1,885.49 .. ILAKE ASHTON WE.ST PHASE i PB i ja PGSii TI-IRU 21 Lor'
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11 65

PARCEL ID	Annual  Debt Assessment•	Annual  Debt Assessment•	

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) 262924690596001660	$1,263.44   j .    $1,885.'1$	!LAKE ASHTON WEST PHASE I PB 138 PGSll THRU 21LO-T

1166

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J167

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!172

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!174

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J196

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i224

PARCEL ID	Annual Debt
Assessment•	Annual Debt
Assessment•	
Legal	

i26}9}4_§ 9-Q  9(i_90?2_ ? 0 ' 262924(i90S,9-6_QQ??§O
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1 262924690596002280
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$1,2 3.44    i	$1,8 5.49-	ILAKE ASHTON WEST P_f-lAS.E:I P_El 138 PGS 11Tl-iR_U 21 LOT	I255
$1,263.44   J	$1,   885,49-	JLAKE  ASHTON  \NEST PHA?    ! _PB 138 PGSl1 THRU 21 LQT	J 256.
$1,2§3.14  I	$1,885,4	jLAKE ASHTON \NEST PHA 1 PB 1] 8 PGSl1THR.U 21 LQT	1 257
$1,263.44   (	. $1,§85.49	J LAKE ASHTON WEST PHASE I PB 138 PGS 1lTHRU21 LOT	!1_ 8-
1    $1,?§]    . 44   I	$1,  885.49	ILAKEASHTONWEST PHASE I PBB8 PGS l1  THRU2lLOT	_1_25-9
1  $1,263.44  1	i             1,  a8-s.49	!LAKE AsHToN wEsr PHAs€ 1 PB 13s  i>Gs ii. THRu 21i_o=r	: _?§Q_

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:262924690596002680
:262924690596002690
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I $1,263.4_4_  i	H  ,  8-5,49-	I LAtSE AS.HT()N WEST PljAS.q P8-X 3.8- P_GS 11 THRU 211QT _	263
$1,263,44 _-·i	$!,_§ fl.?,     ..     iLAKE ASH__TON \NE.ST P_l-if\§E: !tB. !}8- PG_ § 11 THfl-U 21 L()i_: 	264
$1,263.4_4	$1,885.49	ILAKE ASHTON WEST PHASEI PB l38PGS 11 THRU 21 LOT	265
$2,526,88   1 ·····      $3,iia:98·	i LAi<E ASHTON  wEsTPHAsE (ps i3aPGs 11 THRu 2_1 	ft.or s
$1,263.44  --l	i_i a. s:, {9	jLAKE A HTON  WESTP 1--111{(  1 pfi_js, pc;s 11 THRU 21 LOT 	1 268
$1,263.44   '	J !,§ 8-?.,1 9.   _ J  LAl<E ASI--IT()_N  \NE§T_ p_H_fl_§_E: ! £'§. !3.!l P_G.S. 1.1 Ittfl.U  21 L,_Cli_:	[ ?§$
$0.00	$1,885.49	ILAKE ASHTON .WESTPf-lASE I _PB 1_38 PGS 11 THR.U 21 LOT	J	270
I	$Q,OO	-   ·-·  lf eyfiE g	i LAl<E At8IQw   g  :( p\·(il  E_   PB. i-  p	ff:tttR.P?1L()T    .  --  12n
I  $l,2§3.44	$11885.49	ILAKE ASHTON WEST PHASE I PB 138 PGS1l THRU21LOT 	1272

I n:m:::

!262924690596002740
i 262924690§96002750
!262924690  §0_0?760

J 1,?§} ,44	$i,sas.4-it

!LAKE iisi-lfoN WEST PHASE i PB i3aPGsii fi-lRu iii'or	!274

i2629-?4690596002730

-    !  l!.,1§}..1_ _1   .,   $i,88549   -- I_LA E  ?HT_ Q- W__  _E-ST _ HASEI _B"i3

_P S Tff  i_-Q_?_  i_LQt_	-	_jf: 7-3

n: i:r i tH*§	t,t·lf : t};H  ffl-n Bift@l	l;t

!262924690596002770

1      H   , 263.44	$_ ,8§5i  L    _ !LAKE AsHTQN  \NEST JJif suiija PGs 11JHR_u 2_1 LQI	    12_77

1 262924690596002780

i  $1,263,44	$1,8-8-!i,4 . !LAKE ASHTON WEST p_rjflgJ fil 1}8- PGS 11 THgU 21 OJ

1  2. 7.8..

!262924-69059600279()
! 2629246909560028()()

$1,263.44	$1,885.49	!LAKE ASHTON WESJ P HASEI PBJ 38P GS 11 THRU 21 LOT	\ 279
$1,263.44	$i,aasjg	ILAKE ASHTON wEsT P8iisE IPB138  PGs 11 TH Ru 21 Lor	1280

!262924690596002810

!  $1,263,44 :	$J  , 8-§ 5 42 _ . !:LAKE ASHTON WE.S.L PHA5- -j   - }3!! PGS 11 THRU 21 err	1 2a1

' 262924690596002820
/262924690596002830 l?g 924690596QQ? 4Q

I $1,2§3,44  -i..	$1 885,49 ·-·· I LAKE ASHTON \NEST PHASE I PB 138PGS 11 THRU 21 LOT	I282
_  [    t1,2 3-.11    --    {( a.s, ,4-. _  I(!.   i\S.ljT()N_ IJI/E_STf  ffi\i   T	iJ  G S 11 T_HRU  ?1igf	I?8 3
I  $1,263,4_4	J !, _     .4	I LAK_E__A    I 9    \NEST PHASE LP8-_  I   P  S) _1THRU 2l  LOT	-    1 2_84

PARCEL ID	Annual Debt
Assessment•	Annual Debt
Assessment•	

Legal	
.262924690596002850	$1,263.4_4	i	$J,885A9	I LAKE ASHTON WEST PHASE I PB 138 PGS 11 THRU 21 LOT	1 285	

1 2.62.9246iias§iioa2.s 60	$0.00     1     {1,a8s.49     lLAKE As1-rroN WEST PHAsEi  f'  iil i3s  PGs 11 -rHRLJ 21 Lor 1 2629219.0 Q§QQ (l.70 : $1,263.44 [ }1, 885A9 [ LAKE ASHTON \NEST PHASE! PB i38 PGS 11 THRU 21 LOT i 262,924 9_() 9§9918-8-0        l    $0.00-     .i    .H ,8-8-5,49     I½ El\Sf·ff()N  \NEST PHASE  I  PB_    3-8-_ -  ? 11 THRU 21 LOT
i 262924690596002890 j $1,263.44 I _$1,l 8 5.49 [ ½ I: I\SljTg YIJ ST pHI\SE. j PB 1 P.§? 11 Tl:l_RU 21 LQT_ .

'286
287
288
289

i262924690596002900	'     _$$1   2·.6_·_·3_···4-_-4_.  !	$_1 , 8-8.5.49	i	l\ SHTQN vVE.5T PHI\SE. _I P. !_ 8- £'§? 11,THR.U  2l  LQJ:     

··1 290

i 262924690596002910

11  263 44   1   _  $1,885,49	iLAKE ASHTON _WESTp HASE I PB 138   PGSll THRU 21 LOT

]291

j2.629246-9059600292-0	1!,     3.4'.'_ J	$1,88 5.49	ILAKE  J\SHTON WEST PHASE I PB 138_PGS H  THRU2l LOT _

]292

i 262924690596002930	$1,263.44    I   .     $1,  88  .S:4. 9	iLAKE ASliTON WEST PHASE I PB B8   PGS 11THRU2lLOT

... j"293

!262924690596002940	$1,26i 44-   i	$1,885.49     [I..A  E11slii'Q wE5r PHA-SE ii>si":·isfc;fi rjiRu ii Loi

! 262924690596002950	-     i o._if- o__  I	$p    l85.49	I LAKEASfiT(_)N WESTP HASE I PBB  8  PGSl  1 THR.U2lLOT

_iJI..    _

:262924690596Q092§o	$1,263.44	...   t!,8-8-M9	!LAKE  ASHTO_Nw   E_sr   PHASE_ 1 PB·1s3_   PGs 11  THRu 21 Lo-r

1 296

; 26292469_()  9  _()_()29zo	$□.aa·-	ll,885.49	1 LAK.E 11sHro:N WE     f tf.i-is   J P_Bi    ii°i':Gs f1ii-iRu 21 LQT

1:2. :i

i 26292469059600298_0

$1,263._'l4_

$1,885.49	iLAKE ASHTON WEST PHASE I PBl38PGS ll THRU 21 LOT

1 298

 l;m:		ltm:::.!  ..
:2§292_4_690596003010	$1,263,44_  	

:u:;::	I	.	i§	t	-l -m	Hi	;tt§i

I

$1,8 85.49	LAKEASHTON \NESTPHASE iPBi°_)8 PGS 11 THRU 21 LOT

[ 299
1 300
_	i l QL

!

1 262924690596003020

$_ ,- - 1 !

_ _,$).,BBS._49 _ ,_     I   K . A HTQNWEST PHASE_j .P

,138-PG$ _-i

_Ttt  !J.  l  QI

!302

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3\   03	'

! 262924690596003040     _   !_    $ 0.()_0_	I  _  $1,§85.49 -   [ LAKE ASHTON  WEST PHASE I PB 138PGS 11 THRU 21 LOT-

13 0- 4	!

:2 629246905969.Q. <l?Cl_ _	1	J_Q,.Q()_     ·r	J    !  ,§  85    . 49 _·   Ji:AK _11sHl'oN  wEsT PHASE I Pa--i  iii PGs !DHRu -2!Iof

_13 05 . .. _J

i 262924690596003060	1	$0.00	I	$ 1,	.49 _ I LAKE ASHTON WEST PHASE I PB 138 PGS H THRU 21 LOT
!262924690596003070	j   -    -       $0.00  - I	$1,885.49	I LAKE ASHTON WEST PHASE I PB 138 PGS 11THRU 21 LOT

_13 06- ­
l3 07

!262924690596003080_	I_ $1J.63.44   1   -    $1,§SSA·9    !LAKE/-\SHTONWEST PHASE I PB 138 PGSllTHRU 21 LOT
1262924690596003090       i  _$1,263.44   r	$1,§85.49	IJ-AKE ASHTON WEST PHASE I PB rn PGs 11 THRU 21 LOT

-i-308	--
j309

;   2§_29-_246905960031,0Q  _	_ $1,263.44    j _	H   &!l.5_,1 9-_	ILA  E l\?HT()N  WEST PHASE LP.  .1.	PGs 1_1  ::rf:l_R.u 2g9:r:

13-10

i 262924690596003HO	$1,263.44   1	H,885.49	_jLAKE ASHTON \,\/ES-T tll\?E I p ! 3-. P,GS 11 THRU 21 LOT

1 311

1262924690596003120	$11263,44  i   $11885.49       jLAKE ASHTON WEST PHASE) PB 138 PGS 11THRU 21 LOT i 2629j169 Q 9-§Q_()3i 30		$0.00      I   $j,  >19    !LAKE ASHTON WEST PHl\j(I  13ipGS 11 THRU 21 LOT  i 26292,469Q5-9§Q0) 140		$0.00 I $1,8-§5-,4_9 !LAKE ASHTON WEST PliASl:_IPB m PGS 11 THRU 21 LOT i 2629-_2-1§ _9_0j 9-_6()_03150        :   $1,2_§ ,4_4   I    $1,885-,49       /_LAKE ASHTON  WEST PH/\5_ I_P. 1}?£'GS 11 THRU 21 LQT
!262924690596003160	$1,26).44   I	$!.,885-,49	I LAKE ASHTON \,\/EST Hl\5_E. ! _PB 13 PGS ll THRU 21 LOT

!

\ 262924690596003170	$1,263.44  I	$1,885.49	jLAKE ASHTON WEST PHASE I PB 138 PGSll THRU21 LOT
!262924690596003180	$1,2 6J.44_          $1,885.49       jLAKE ASHTON WEST PHASE_!- P- B ii  i PGS 11 THRlJ2lLOT j262924690596003190	$1,263_,44	$1,885.49      !LAKE ASHTON\NEST PHASE I PB 138 PGS l1 THRU2lLOT
1 262924690596003200	$9,99	J i	,49-	L½)i 11si:ii:9N \NjST   ii · E i P)i"i  i  Bl s...it  THR.lJ 21C§i
1 262924690596003210	$9-QQ	$   ,88_5_,49	ILA_KE.     f-f fO_N \,\IEST PHI\SI:_ I P. Pll P§5_ 1_1THRU  2l   ()T

I

!262924690596003220		$0.00     ii      $!    , 8-§-_ •19-       !_LA  E_ /15_1:fT_()[IJ_ ½'_EST PHII_S_E1!'.  J? _pc;s_ !1   JHR.U 21 L()T i 262924690596003230	$1,2  f{4	$1,885.49 ILAKE ASHTON 'A,'EST PHASE I PBB8 PGS 11 THRU 21 LOT @;2924690596003240	$1,263,44 !  $ 1,88. 5.49  / LAKE ASHTON \NEST PHASE IPBiiiiPGS llTHRU 21 LOT i 262924690596003250	$1,263.4  I  ·  $t 8- S:49 I LA.KE ASHTON WEST PH (j E H PGS11 THRU 21 L(_)T i    262924§9-9 i§99 7§Q	$1,263.44 I  $!,8- ,49  I[hKE ASHTON WEST PHA_?E I e8- !}8-PGS 11 THRU 21 LOT
' 262924690596003270	$0'.0_0  _	$1,885.49       !LAKE  ASHT_ON WESTP HASEI  _PB 138PGS 11 THRU 21 LOT

13ii
131  :i'
13}.4
! 31 5
316
317
318
319

!321

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- _! Ji i

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! 323

1325
1326

I

1 327

!

\ 26292469os §Gao  3s2o	1      $ _1, 263,44   1   _   j    fs ss   12	 rLAKE 11sHT()r-J  WE_s:r: _1:1:1A_s} i !'   i  j? _PG.?J   l  JHR_LJ r1   L()T 126  29-2469sci' 9500329-0		$1,263'.44   1_  	ti1 ?.!.l ,12	l ½   KE A_sH:r:gr-J w1:_sr£'!Jt..§s I PB n  0_p§? _t1 rn g LJ 2_1 LQI

·- b2s

!?62224  6905966 03300 .---.-. i	$Q,QQ	!	$.M §..5-, 12	I LAKI: A?HTQN  W S.If  !:!i\_§1:_! ..PB, 1} .!lI'G?   11TfiR_LJ 2JLQI
!262924690596003310	J1r263.44	H1..?.@5--1  -    I (1.K_E A_?HIQN 1\/_§I P!:i.A_.§.E LP  1?.§ p_c;s_  1_I  tlfilJ2L  LQI
!262924690596003320     I	$0.00	$1885.49	I LAKEI\SHTON WEST PHASE I PB 138 PGSll THRlJ)l LOT

.- Jj3-i
j332

'
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1 262924690596003303	·r   j oii·ii   1	#'.F4E f .  1    i<  1s1  tlTQN   Wl	f_B}.:i f ff	fj?. G 1! ::rff 1J .?JhQT

[i_i  i	i

[  26    2924690596003340	$1,263A4   !	$1,885.49 _ I LAl(E ASl-ffON \NESf PHASE !PB 138 PGS11THRU 2lLOT .

[ 262924690596003350	$[}0'41 I	$1,885.49	!LAKE ASHTON WEST PHASE I PB B8 PGS11 THRU21 LOT

1334	I
i:i3·s

i j6  292469□59  60Q:3}§--0	$1,26_3jl4   1	$1,  8-.§ e 4J	I!AKE ASHTON w§t eJ:i ii p j j  pc;s 11 Tl,RU 2iig± _

[ 3\3p36'   ..

!262924690596003370	$1,2§3_.44   I	$1,§85-, 4 <:l  _   _ l     KE ASHTON  WES.H   l:I_A S.  J_£'  J _3_§P   GS 11 THRU 2!  LQT

j2 62924690596003380	$1,26].44   I	$1,885-J<:l	! LAKE ASHTON  WE5_IPl:II\S._E.LPEl 138PGS 11 THRU 21 LOT
i 2§2  21_§2    Q  _<:l§ _()_Qj 39ci	$1,26J.4_4   J	$.!,!l!lS.,1 <:l	! LAKE ASHTON  WEST PHASE I PB)3!JPGS 11 THRU 2J   QJ
i262924690596003400	$1,263.4_1   I	$! ,!J.§504_9	LLAKE ASHTQN  \Nl:ST _l:HA_S.t! Pl! !)?_P(;S 11 THRU 21  QT
[2§? 21690596oo3i4.ci	$1,263.44  _r1·      _        $!,ll!ls..19	1 LA_1s1: 11s1:1:rQl'J  \NESTPHl\s.,1;1-£'ElJ § g, 11 THRU 2_gg,:
1 262924690596003420		$,0,_()Q	$1,8  8_5.49	 j LAKE  ASHTON WEST PHASE _jP   B 138PGSl1 THRU 21 LOT i   ? 62924{i90   §QQ1    9.	$1,263,14_·  1	$1,§	5-,1 9	l ½  l<_E_ A_Sl:ffQN \,_VEST PHASE I_P  l3 !_3.§£'..G..?.!!THRU2l LOT

j338
1 339
1}1 9
"113344. 21
iE :i

' 2629.?16-5JQ?9-6QQ} 440	$1,263.44	$1,S85,49
t  262924§9059§003450	$1,263.44 _  [	$1,  ?_5,  9. _
!262924690596003460	$1,263,4_4	$1,885.49

ILAKE ASHTON IA/EST Prll'l$E I_ P_l3 !38- PGS 11 THRU 21 LQT

PARCEL ID	Annual Debt
Assessme nt •	Annual Debt
Asse ss ment•	

Legal	

ILAKE ASHTON IAIESTPH/\SEIPB 1}8- pc;s_1_1 THRU 21 LOT
f   LAl<E_ ASHT()N IA/EST P_rl l'l_$_EJJ 'l3 1_3  8 P_C,S 11TH.RU 21 LQT

_1  -1
1 345
1 346

i26292469059600-3407

$1,263.44   !	$1,8??,49_

ILAKE ASHTON IAIESTP_Hl'ISE I PB 13? P_GS 11 Tl-lRlJ 21 LQT

j347

:    262924690596003480        i  Jl,263.44  J	g,S?_?,49
!262924690596003490	i  Jl,?6_3-,41  _I	$1_,    ey_?, 49
/2629246905960035-00--	$1,263.44 _ I _    J  l  , 885.49
\ 262924690596003510	$0.00	I	10:9.Q
:     262924690596003520	$0.00	I	J o.oo
!262924690596003540	$0.0()	i	$Q,QO
! 262924695096003560	$0.()()		i	$0.00 ' 262924690596003570	$(),()()	-I	$0,QO

jLAKE ASHTON WEST PHASE I PBBB PGS 11THRLJ21 LOT _

_ I

f  LA'9: _II  SHI QN WEST _P_H_A,$_E_I  P_l3 1 }  8-_P_c;$_1! :rH LJ 2JLQI LLA!S_E l'ISHI()N WEST PHASE.! !' !.3   f'_<;? !1   TrtglJ 2_1LQI LAKEASHJON WEST PHASE I PB 138,PGS _U THRU21 ILAKEASHTONWEST PHASE I PB BB PGS UTHRU 21
ILAKE ASHTON WEST PHASE I PB 138 PGSllTHRLJ 21

w -sr

rLAKE J\ HroN wEsTPHiisE,    P- Bi3s  PGs ii  T.HRLJ 21
1 LAKE 11 HioN	P8.i\s i ps{ 3  P§$ 1 i I f@] 2_i

131 ? j349
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!262924690596003-5!!0

$0.00 _      ! _	$ 0,0Q

ILAKE ASHTON WEST PHASE I PB 138 PGS 11 THRU 21

lI RAfT t _ i

12§.2CJ24§CJOs  CJg§ o  j   9-Q	$0.00	$0.QQ
: 2629?46_9Q!i96_QO}§QO	$0.00	$0,QO
' 262924690596003610	$0.00	$Q.9Q
i 2ii2cj.2{6<Jiis96QQj§_?9	$5,430,B§	$4,!i}!i ,18
! 262924690596003621	$0,0Q      )	_ J  Q.QO

iLAKE As1-1roN wEs-T PHASE Jps 138 PGs 11 THRu 21 ILAKE ASHTON W ST P_HA§tIPBj3!l PGS 11 THRU 21 f LAKE ASHTON WEST PrlASEJPB138 PGS llTHRU 21
ILAKE ASHTON IA/EST PHASE IPBl38PGS 11 THRU 21
1LAK-E ASHTON wi:s-f PHAS,E   Ps fas PGs i1  rHRu _21

ITRAg   J !
IJRACT K !
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!262924690596003622	$0.00 --- _ ,  _	$0.00
! 262924690596003623	$0.00	; _  _ $S).OO  

)LAKEASHTON WEST- P1--iASEI  PBi38 PGS1lTHRU2i
jL.A.1<f  11 fri  oN WEST PHASE I  Pl3 _!J8 P§_$ 1} i  8RQi i

   !TRACT _!
_ ITRACT-	!

! 2629246905960036

$_-2-'$-_09_4.600·4] -   -i

_ $2,460.53

I LAKE ASHTQNWEST PHASE I PB 138 PGS 11THRU21

iTRACT i

1262924690596003631     i	_ _

j_Q,QQ_

)LAKEASH TONWEST PHASE I PB BB PGSUTHRU21

!TRACT _ i

l

jLAJS_E: ASH_TQfll \J\/!=ST Prli\ 1£'8- _!} P_(;_S 11IHglJ2!

i 2629246905960033-?6_  _ _	$0.00	$_Q_,9_Q_

'.l, 6292469059600,} 6} 1	I	$0.00

! 26292469059600_63__13	j	$Q.OQ   _  ·	_ J  0.0_0

ILAKE ASHTON WEST PHASE I PB 138 PGS 11 THRU 21 i LAKEASrlTON WEST PHASE I PB 138 PGS l1THRU2l

jTRACT !

LI

CI

__ \ TRACT    _!

j 0.00

i 262924690596003640	I  $3/238.30 _ 1	$2,704.22 i  2629?4_6-9.0?9-6-QQ3-6- 41	 l	$0.00		$9,09

:I:i!i:!6! 665: 6

i 2629?46-9.9?9.6-0Q3642	I	$0.00	$0,00
I I   $$207.20.706	-  $2$_297-0.978
' 262924690596003670	l	$0.00	$Q.OO
i 26_2i ?:1§9Q!5_CJ§QQ36_]1	$0.00	$0.QQ
) 262924690596003680	$0.00	$0, 00
!262924690ii9600368i	$_(),fl()	$_0.0Q
i ? 6-? 9_?4_6-9-Q_59.6-00.J.6-  2	$O.oo	$0_._oo
!262924690596()_Q3683	$Q.QQ	$0,QO
! 26_29216-9.0?96_0_0J69Q	$0.00	$Q.QO
!262924690596003700	$0,0()_	f	_ $_()_,QQ_
' 262924690596003710	$0.00	1	$0.00
:    262CJB   tfas6 §6063120	$0.00	_  $9,QQ
' 2629?169Q596_0Qm   o	$0,00	$Q_,QQ
i  262924690596003740	$0.00	$0.00
26292469059600375()	$0.00	$0.0Q

jLAKE ASHTON IA/EST PHASEIPBBBPGS 11TI-IRU 21

r

P Xfs

1LAKE AsHToN. wEsr pfi}gi	pGs 11 THRu 21 jLAKE ASHTON WEST PHASE I PB 138 PGS 11 THRU 21
1 LAKE 11s1-1foN wEsf PHAsE i>si:is PGs 11 THRLI 21
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PARCEL ID	Annual  Debt Assessment*

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c

i LOT 750

- ]LOT752 " !

!262924690599007530	$1,250,00 $1,885.49 ! LAKE ASHTON WEST PHASE II SOUTH PB 163 PG 40-46 [262924690599007540	$1,250.00        .. $1885.4. 9.      _ JLAKE ASHTON WEST PHASE II SOUTH PE1l  6  3 PG  40-46
!2 292469959 075-5-Q	$1,250.00	$1:885.49	J L_AKE ASHT()N WEST PHASE II SOUTHPB163 PG40-46

□

:262924690599007560	_ $i,2so.ii"o $i,aifs..4-9· 1 i..Ai<EAs Hro N w1:sr PHASE ii sourH iis 163 PG 40-46 i 262924690s99ooi s1- 0		$1,250.00	${8as.49    .. i LA1<1: 11s i-if o 111 wEsr PHA·s E II so  u i"i-"i rs    i63    PG4  46 l262924690599□□75  8□       $1,250.00	 $1,885.49      ILAKE ASHTON  WESTPHASE ir SOUTH  PB 163 PG 40-46
:26292469059900759()	$1,250.00	ii,aas:49  -   !LAKEAsHroN  wEsT PHASE rr sourH PB 163PG <io..-46-
i 26292_1§ .2Q!529.CJQ?§QO	$1,250,00	$ i,885 '.49      !LAKE ASHTON  WEST PHASE ir SOUTH  f'B 163 PG 40..-46
' 262924690599007610	$1,250,00	$i ,8a5:   49       j LAKE ASHTON  WEST PHASE II  SOUTH  PB 163 PG 40:46

!LOT 753
] LOT 754

[i.9'r

J LOT 755
75-6
J LQT 75?
I L.9 T? 5-§ l 9I 7_59 I L.QT 760
I LOT 761

i 2§2g ?1i g j j g iiz§ai

$1,25Q.OQ

_  $1,"iii fi_ _  1  LAl<E ASHTON  \NEST_P_HA5- !I  jg

_f  H PB 163 PG 40:±-

i i:ciT 762

!262924690599007630	:  $!,25Q.OO	$1,, §5-,12	I LAKE ll§HIQN \NE§T _Ptl /\SE II 5-Q!JTH PB 163 PG _40:46

I L.QT?6_3 _  !

i 2 6292469()599D D7640	I  $1,250.0. 0	$1,885.49	] LAKE ASHTON WESHHASEHSOUTH PB 163 PG 40-46

!LOT 764 i

1 2§29 46905_99007?_5-0	I J ! ,25Q.O_O -- ...... $1,885.4. 9  ·  1 LAKE A{HT_Q \,IJE2 PH SE I I SQUTH p f63  PG 40-46  .

IJ..OT 765 _ t

PARCEL ID	Annual  Debt Assessment•	Annual  Debt Assessment•	

Legal	

!262924690599007660	1              $1,250.00$1,885.49	!LAKE ASHTON WEST PHASE II SOUTH PB 163 PG 40-46
,    2.6 29_24.  ia ?  9Q□.767()	;	$1,25q.oo	H,885,49	i LAKE  AsHT()Nw   EST PHASE ffsou  TF PEl 163PG4Cl-46
:262924690599007680	$1,250.00	i_1, 885.49	i ½ KE ASHTON \N ST Ef:i	_!l_?9 Tf:i PEl 163 PG 40:46

1 LOT 766
LOT 767
LOT 768

!262.92.4690599007690--	H,250.00      _ _    $1,88-?-49	jLJ\KE  ASHTQN  \NE5IF'f:ii\? II SC)lJTf:IPB 163 PG 40:46

LOT 769

:   2.62.92469so 9§o '□ii  oci	$1,250.00	_1   1,  885.4_ 9_

½_Ki:: ASHIQf\J \J\li::?LPl-:l..A2 11 souTH PB 163 PG 40-1L .

LOT 770

! 262924690599070720	---•--  H,2_?0.QQ   I	_ $1,   5.49_    .  1A  E i\Sf-iT()f\J  IJl/  5I £'f:i[ISE 11 ?_Qi,J_Tf:i _F'   16}  P_(:,40-46

: 262924690599070710	{1,250 0.()     _    $1,88-_5,'.!_9-	LAK.E /\SHTON_\JV §T F'f:i/1?. ..r.r g:>!:JTH. F' 163 F'§ 4Q:'.!6.

.	j g;;;i

1262924690599007730   _  .L g,  25040   !_  _    $1,885.49	LAKE ASHTON  WEST PHASE II  souTH PB 163 PG 40-46
1 262924690599007. 740    I  H,250.0Q   i	$1,885.49	I LAKEA SHTON WEST PHASE II SOUTH PB 163 PG40-46
;2629246905990 07750	$1,250:Clo  " i	H,8-8M9-	I LAKE  ASHTON WESJ"I'HASEII·  so u·i:-1i"PEl 163    PG. 4 0-46
i 2629246905990()7760	$1,2.50,ClQ$1,885.49	ILA	A  HI QN IAgl_ $,'t ERg	i (.  QYI 8    B _163 pc; 40-1_ 6. _
!  2.62$  '.!§9-9  9-  0QJf  ?Q	$1,25_Q.0_0   _	$1,885:49	_jLAKE ASHTON  \hJEST PHASE II  SOUTH  PBl63 PG 40: 46

LOT 773 LOT774 LOT 775
LOT 776
LOT 777

!2629-246_90?99-g9zzao.	$1,250.00·   t      _  $1,885.49	J LAKE  ASHTON  WES-T   bflj    :!! ?.oi:ii-H_ PB 163 PG 40-46

- ·L-- O..-T-  778-

" " " '".

i262Q?469-Q_,S9-9-QQ?? 9-0	$1,250.0Q   i   _ _$1, !l !l_,S,49	J   LAKE ASH_TQN  _\JV ST F'l:ji_   \?   g  S_QlJTlj PB_ 163 PG 40:46 _

LOT 779

' 2629-2'.!69-Q?9-9-QQ? 8Q0	$1,250,00-    i	$1,885.49	jLAKE ASHTON WEST PHASEI I SOlJTH PB 163 PG 40-46
!26_29-24690599007810	$1,250,00   !	_ $J,_88-,S,1_9_	J   LAKE ASHTON WEST PHASE fr SOUTH  PB 163 PG 40-46
,       262924690599007820	$1,250.00 _   i  _    $).,§85.49 _	[LAKE ASHTON WE?.l" t:ig E }i 9..i:JT H. PB 163 PG 40:46

i  26292.4690599007830	i  $1,250,00    j	_$ 1,  885.49  _    [ LAK.E ASHTON \NE?.LP_l::I_A? _EJ  !§  O_UTH f>B 163 PG 40-46

ILo T iiio
_ I LQT 781 J LOT '?8-2
_   [  L9  :r 78J

1 2.62924690599007840    J $1,250.00  J	t!  , 885.49	!LAKE ASHTONWEST PHASE II SOUTH PB 163 PG 40:46

_     _  _!LOT 784_

!262924690599007850    i    $1,250.00   !	$1,885.49 _ _  J  LAKE ASHTONWEST PHASE II  SOUTH  PB 16]PG40-46 	LOT_785

!262924690599007860--	j   $1,250.00   i	$1,885.49

/ LAKE ASHTONWEST PHASE II SOUTH PB 163 PG 40-46

l. OT_Zf!

i261   '.!690599001a.7.Q   +	!   -_   !',  :	!	Ji,aasM·	-- i!A  KE _As    ffio N   wm PHASE nsouTH PB 163 PG 40-46

lb9.I 787 _

1

!262924690599007880	:	1,§85.49 _ _    I LAKE  ASHTO_ N WESTPHASE[  I  SOUTH PB 163PG 40-46
1262924690599007890 -_ $1,250.00· , H ,§.. ,49 _ l 1_< 11sl:f'I9 t:J ½'Es:r P!::IA§.s II souTH PB 163 PC,4Q:46 _ '. 2629246905990()7900        I  $1,250.00   i     $1,885.49        jLAKE  ASHTON WESTPHASE  USOUTH PB 163 PG 40:46  i 262924690599007910         '   $1,2 0._00   I    $!  ,8§5,-1 9      !.LAIS  /\SHTQN VJESJ" PHAS.!= II  §Q!:fft:i  f'  1_63 pc; 4Q:46
i 262924690599007920	$1,250.00   I	H, §?,'.!9	j LAKE ASHTON. WE!,f PHJ\S,E)I ?QlJTlj PB 163 PG 40-46
!2629?4§. @§  9Q? Q3()	$1,250.00   i    $1-,88_ ,49       jLAKE  ASHTON  WEST PH_ASE IIS,OIJTH  PB 163 PG 40-46 i 262924§90_!59   Q079'.!0         1     $1,250.00   I     $1,88SA9       jLAKE  ASHTON  'NEST pHASE IISOUTH  PEl 163 PG 40-46
!262924690599007950	$1,250.00 !  $1,885.49   I LAKE ASHTON WEST PHASE ii SOUTH PB 163 PG 40-46
:   262.92.469()599007960      i  $1,250.00 I    $1,885.49    ILAKE ASHT()N WEST PHASE ff S()UTH PB 163 PG 40-46
:262924690599007970     $1,250.00  I  $1,885.49    !LAKE ASHTON WEST PHASE ir so ur H PB 163 PG 40-46
j2.6292.469D599o6:i980	$!,250.09	$1,885.49       I LAKE ASHTON WEST PHASE ri SOUTH  PB 163 PG 40-46

!262924690599007990 _      I  $1,250.00	$1,885.49 ILAKE ASHTON\,VEST PHASE II SOUTH PBl 6-) PG 40-46 j262924690599008000    i  $1,250.00         . i , ll,5:-I    IV-. E ASH!QN V.,Ei;,T pf:IJ\?  ) l SOlJ}"H p 163 pc; 40-4(; i26292469059900180  _ _   i  $1,2_50.00	 i!  &  ?,12 ..    ILAKE ASHTQN \A/_s_5I   .f'H_-    ! t S,Q_IJI  H _f'   163 PG 40-46 i 262924690599008020    i  $1,250.00        _ $1,8 5._4_9      ! LAKE  ASHTON WE.SJ" PH/IS II ?_OUTH PBl63, PG40-46

 -- l i;:
I LQT29-Q LOT 791
LOT 792
LQT 793
LOT 794
!Lor 795
!LOT 79-6
jLOT 797
!LOT 79
_ [L_QT ?99 I L()_T 8-0Q [L_QT801
J LOT802

!2.6292..4690599()()8:0fo     .  ·-· i.  $1,1.50.00	$1,885.49	!LAKE  ASHTON  WEST PHASE II   SOUTH  PB163 PG40-46
,    262924690599008040	,	$1L25o.oo	j} j_a_I  '.!f ·  ·   i i.AKE: ASHJoN WEirr:  BA§ EJ r s(}l_Jil:i ps f63  tG 4□: 46

i"-Q. I _B.Q:i
i LOT 804

I

ii

!2629246905990080(5)	$$11',_2.5500._oooo · '1      - !,§ 2,i -9.     J LJ\KE ASHTON  WESJ"f' lj[lgg    _§ Q!:Ji  l:JP   163 PG 40-46  ' 262924690599008060			$11885.49 [ LAKE ASHTON WESJ" PHASE HSOUTH _PB163 PG 40-46 i 2629246905990()8()7()        i        $1,250,00   1·       .       $11   885:49      i LJ\KE ASHTON  WEST PHASE     SOUTH  PB 163 PG 40-46 i2629246 0 _9J00§Q8.0		$1,250.00   I     i!i  aii" s 49       I LAKE ASHTON  INESTPHASE "ii s6uTH  PB 163 PG 40:46 i26292469059900§090     .       $!,250,QQ   i  _· .I   i1      I 19.        I_LAKE  /\SHI ON VJi:sTPH  g fi_g51,Jf8 p_Ei_ 163 pc; 40- 6
!262924690599008100          $1,250.00	$1,885.49 _  !LAK.E ASHTON WEST PHASE U SOUT.H PB 1.63 PG 40-46
!2.6292469059900811-0   _. I H,2_50,0O	$1,8-f  A-      Fl     [ISHI ()N INE    f B'A fl i'  ;iQt R}i  1§3f>(; 40:46

licQi _ iigj
LOT 806
LOT 807
LOT 808
LOT 809
!LOT 810
lC.i2th  1

i 2.6292469Cl599008i   20	$11?50.00	$.liB. _5. _9 _    i l£1fs   N>HIQr-J  VJESI Pl::1/\.SE tr S.9!LTI:LP !.6.3. P." 40:46
!262.9246905990081-3- 0	L_  $1,250.00	$1,885.49	jLAKE ASHTON  WEST PHASE II  SOUTH PB 163 PG 40-46

!;:;::i;_	:m	:mm:

1 262924690599001840	$i,2so.oo   J	$1,885.49	l l£1  i::A s.8i:9 r-J V@ ff _ P_ttAs E II s _g  LJ:r:t:t. Pjij6if.'c;joj6
1       :g g:  I	lt:! J!	I	ti t	: : t H	t- 1 1:

jLOT 812
I LOT81 3
jLOT§14_
! LOT 815
!LOT 816

! 26292469059-9-QQ81]0	'    $1,250.00   I		$1,8    49		ILAKE AS,H_l' ()N_VII_E_SJ   Pf:iASE i"i ? Q_lJTlj PEl J63£'G 40-16 . 262924690599008180		$1,250.0Q  1 ···	$1,!l_8 ,19	ILAKE ASHTQN \A/ESJ"£'1:iAS IJ SQUTlj PB 163 PG 40:46 I2629-?4_ 90599008190			$1,2?0.00 ! _ _ $1,813?,19-		ILAKE ASHTQf\J W SI F'HA? JISOl}Tlj PB 163 PG 40-46
i262924690599008200	$1,250.00   i	$1188S4. 9	iLAKE ASHTON  WEST PHASEII SOUTH  PB 163 PG40:46
!2.62.92.46905996082.i o	$1,?5Q.00	$i,aaS,49	[ LAKE  ASHTON  WEST PHASE H SOUTH  PB 163 PG 40:4.6
:262924690599008220  ·  1    $1,250.00	$i aas .49	f   LAi<E AsHToN wEsT PHAs-E ii"s-o ifri-i PB 163 PG 40:46

l o:r.§17 _
jLO_T 81!!
I LOl' §19- I LOT 820
!LOT 82.1
!LOT 822

1262924690599008230	i  $1_,  2?0,00	.  i_ fiili :_i   .  I½	ASHTQl'J W i  f E8	rt _i  Q{L Hp.   -    63 PG 40-4-§
!262924690599008240	j   $1,2,S0,00	$_!,_   .e 4-?.   _   ! LAKE ASHTOl'J \NI: P'::t..A I!   Q  T_H_ PEl 163 PG 40-46

_ j Lo T 823 j LOT 824

PARCEL ID	Annual Debt
Assessment•	Annual Debt
Assessment•	

Legal	
: 262_n 469os990082so	$1,2so.oo	$1,885.49	1 LAKE AsHToN \NESI!'8A§g !!.?.9.lJI H PB 163 PG 40:46	-	_ I LQ.T !l2?	

262924690599008260	$1,250.00   ;	$11885.49	I LAKE ASHTON WEST PHASE II SOUTH PB 163 PG 40-46

) LOT 826

:   26   292469s o99 008210	$1,2so:oo  ·i	{1,   ji8s ,49	IL111<g fsHToNw  sEr     p8·Ag5-  j1 _ 5-Q  I 8 F'E3}    3 PG40-46

 	!;;;;;:;;;

:i  ?9-21§99.59-9-QQ§2§0	$1,250.00    j	J  l, 8§_5-, 49	I LAKE ASHTON  WEST PHASE H SOUTH  PB 16_3 PG 40:46 i ?§  2_'}   469059900§29Q	$1,250.00   i   _ $ 1, 885.49 _	j LAKE ASHTON WEST PHASE ii SOUTH PB 163 PG 40:46
!262924690599008300	J_  $1,250.00  i	$1,885.49	! LAKEA Sl-iT QI\I \N    I  EH_J\§  J I SQ!JIH  PBl  63 p(,_ 40:16
i  $1,250.00   i	$1)  3,85· ;  fo    j 	K _EA:     fi O I\I  \N      f'!:!t-_   II SOUTH PB16  3_  P(;4_  Q:'6!

.	.	_ !  _ $1,250.00 __ L_ ,   1,885.49	I LAKE ASHTON WEST PHASE_II SOUTHPB 163 PG 40-46

..-

OT 821 i LOT!l2!l LOT 8,,  _ 2_9_ LOT 830
LOT 831
jLOT 832

! 262924690599008330	$1,250.00   I	$1,885 .49	I_LAl<   A    I QN \N  ?I Xl::!  2!= !_I .i Q!JI_H PBJ _63 f'§ 4Q:4
j26:29J 4690599008340	$i,2so.oo   i	$1,885.49	ILAKEASHTONW SJPHASE II SOU'fH PB163 PG40-46

J(O:r jJ
l QT834

!262924690599008350	$1,2so.oo   -[	1 aa°s:49	Lj  AKE  A ·ffQN WEST PHASE II souTH PBl63PG40:46

I

\ 26292469059909§360	$1,250.CJO   I	$ :1 8 8549	jLAKE ASHTON  WEST PHASE"frSOUTHPB 163 PG 40 46
!26292469os99oo837o	$1,2so.ao   t    -      j f   ij? j  _9	LIIKE J\SHToNw   sE  TPHs  f  ii 5-Q lli PB 163 PG 40-4-6
i ? 6?9-?.1§ _ci  2q2 "'iiii)o	$1,250.QQ   i  _ j_1,§_8!i,'!9-	:LAKE ASHTON  \NEST PHASEHSOUn-i  PB_ 163 PG40-46
1 262924690599008390	$1,250.00	H ,§§_  49	[ LAKE ASHTON  \NEST PfiiiSE[ i SOUJH PB 163 PG 4()-46

 [: l :_  t  ttlf	m : J;

!2629246095990084()()	$1,250.00	_$1,§§_5,'!9-	 !LAKE ASHTON WEST PHASEffS()UTH  PB 163 PG 40-46 1 26i 2?.1§ 2Qi9i ciciiji i ri	$1,250.00	$M§?,'!9-	ILAKE AS_HTON \NEST PHASE fr SOUTH PB 163 PG 40:46
:; ;;;: ; ;;;  ::; -	IJiJ :	_li J Jt I	Hi  §&i  :

l .QI !l3? l OT 8_36
! QI !l37 [ LQT 8 !l i LOT 839
jt.QT !l40
1_LQT 84   1
I LOT 842 ·
_ J   i.ora  43 _i

1 262924690599008440          j   j  l, 2!□i .QO	H,885.49       jLAKE ASHTON WEST PHASE Il__SOUTH PB 163 PG 40-46
[  26292469059900845-0	j   $1,250.00	J!,.!!§.. '.!2 _ _  I LAKE ASHTON \N_sg   f:1.-i_ASE II SOUTH PB ! §  3f'§    1 Q: 46
i 26:29 24690599008460 ----   l. _$1,250.00	.H,§.!!S.,12   _    _ l_LA_K_E A HTQN _\Nl:_5I Pf-:IA$..I:..!. !SOUTH PB 163 P.§ 40:46  .

_) LOT 844 !
jLOT 845 j
l!:9.1-?1§    i

12629246905990018,"!Q.	$ 1_,250,QQ

$1,885.49

) LAKE  ASHTONWEST  PHASE_H SOUTHPB163  PG 40-46

_J LOT 847 I

! 262924690599008480	   1,?_S_Q.00	$1,885.49 _.    / LAKE A?HTON WEST PHASE II _SOUTH PB163   PG 40-46	jLOT 848   i

i   2629246905990084Q9	:,·--  $1,250.00  1,885.49	) LAKE  ASHTON  WE_ST PHASE II SOUTH PB 163 PG 40:46

Irm·ii4-9 i

:   2 629--2469os99008soo	$1,2so.oo	l l, B§S., '!9-	I LAtS.  .b.SHTQN v	Prti\$_ E u§.QLIJ:1:1 f'8- !§.3 PG 40:46

$j;saI g

i 262924690S99008sio	$1,2so.oo		$1,885,49 i LAKE ASHTON WE  PHASEII SOUTH PB 163 PG 40-46 [    262924690599008520         $1,250.00		$1,885.49 I LAKE ASHTON WEST PHASE ii SOUTH PB 163 PG 40-46 i 262924696S99()0SS3()         '    $1,250.00	$1,885.49       I LAKE ASHTON  WEST PHAsE!iso@·i  PBi63 PG 40-46
:   262924690-9-59008540	$1,250.00	I LAKE ASHTON  WEST PH.b.§ jI $Q.LJI 8 PB 163 PG 40-46

(LOT 850 !
LOT 851

Ji:or

J LOT 852 !
8s3  I
! LOT 854

:262 2469059 008{ o5-

$1,250.00	$1,885.49	I LAKE ASHTON \NEST PHASE II SOUTH PB 163 PG 40-46

I LOT 855

:    262924690599008560	$1,250.00	$1,885.49	LLAKE ASHTON WEST PHASE II $_0LIT8 PB 163 PG 40:46
!26292469059900857 0	$1,250.00	$1,8?5.49	/ LAK_E ASHTON \NEST f'HASE I_I SOUTH  PB 163 PG40--46

iliii!l!, lli i!li.1 l i!l 	li.lti ]

!262924690599008580	$l,2!□i .OO	$1,8  85.49	ILAKEA  SHTONWEST PHASE n SOUTH PB163 PG40--46
i 2629246905990o8s9o	$1,2so.oo	$i,iias;i'§	!LAKE ASHTON WEST P.:iiisE fr sourH PB iGJ PG 40--46

1

, 262924690599008660	$1,250.00	i i,§ t 1§	i[,AKE ASHTON \N SI P8A}EJI QYIE PE3163 PG 40-46
i2629}16_9Q] 9-i @§  6]Q	$1,250.00	$11885,49	I_LAKE ASHTON WEST PHASE HSOUTH PB 163 PG 40:46

jLQT 856
J LQT 857
jLOT 858
1 LOT859 LOT860 LOT 861
LOT 862
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[ LQT86?
[ LOT 866
jLOT 867

( 262924690599008680	$1,250.00  _ _1          -   $i 885.-49	ILAKE ASHTON WEST PHAS. E fr SOUTH PB 163 PG 40-46
- 26?9-2169QS.f 9QQ8fi q	$1,250.00   I	$i'.iias>fg	iLAK-E ASHTON WEST PHASE ii SOUTH PB163 PG40:46
!262924690599008700	$!, SQ.QO  I	$J,.@f {i	J½ @ J\5-Ei:()N wgg	P8 A@  if §o w  : f E3j	pc;'\Cl-46
!262924690599008110	1   $1,2!i0.oo   1	 $_1&?5--19.   .   l!M    E i\$_HTQfll M	PHJ\s _   II S.QLJ.n! e!3 19.3,pc:;10-46 126292469059900872.0  .    L $1,:250.00  !	$1,885.49	I LAKf ASHTQNW ESTP HASE II SOUTHP B1 63_PG 40:46
!2,62924690599008730	i  $1,250.00  _I	$1,aas.·49-	'iii  l<E sA. Hro  N \NEST PHASE fr sourH rs i6J  PG <io:46
: 292924690599008740	1  $1,2so.oo  1	$i,ass.4<i	ILAKE 11s1-@  f'J wEsrPHAsE ffsouTH ps i63PG4o-4ii

c1or s 68
jLOT 869  i
!LOT 870
!LOT 871
jLOT 872
!LOT873
) LOT874 >

i262924690599008750	$0.00	I	·$6;ori""	I LAKE ASHTON  wijT PHA{E i_I SClUTH PB 1-63 PG 4:0 46

[TRAcrs i

'i

i 262924690599008760	$0.00	!	$Q,OO	j LAKE i\_SH_TQN \/1/ ?T PI-IA? . !l SOUi l-i P 1§3 P_§ 1 0-46 _ 1 262924690599008770	$0.00		$0,00	I L_AKE ASHTON WESTPHJ\SE H SOUTH PB 163 PG 40-46
:   262924690599008780	$6,832.11   l	$5,705:32	ILAKE ASHTON  \N. EST PHA. SE II SOUTH  PB 163 PG_ 40-46
i 26292469-060o65s 78()	$1,250.00   I	$i,ij  :49	ILAKE ASHTON  VI/EST PH_Aj E Ii NQRTH PB 167 PGS 30j6
; 2629246906aiiao81c:io	$1,2so.oo	$1,885.49	1 LAKE As_H:r_o N wEsT PHASE n NQRTH PB 167 PGs _30 36 26292469060000880()	$1,250.00	$i,ijiji'l9-	ILAKE ASHTON \N ?T 81\ jJ 9RT8 PB_167 PGS 3()-36.
j2 62924690600008810	$11250.00	$1,885.49	[ LAKE ASHTON WEST PHASE_II NORTH PB 167 PGS 30-36
!26292469()6_00,0Q!l8  0	$1,2so: oo    .	1,!l§S.42_	jLAl<E ASHTON WES_T ['H AS  ri_   QFTH PB i67PGS 30-36

ITflACI?
ITRACT
!TRACT
!LOT 878 . I LOT 879 i
l c:if 8so·
I_LQT!l8  _ jLQT !l82

PARCEL ID	Annual Debt
Assessment•	Annual Debt
Assessment•	

legal	

' 262924690600008830	$1,250,00	$1,885.49	i LAKE ASHTON WESTPI--IASEIINORTH PB 167 PGS 30-36	\ OT §83

!2629246906000()884.()

$1,250.00	'    l11§8S,,49	i LAKE ASHTON  WEST PI--IASE ii NORTH  PB 167 PGS 30-36

LOT 884

i   262924690Gooooaaso	$1,2so.00	$1,88S.49 .	ILAKE ASHTON WESTPHASE riflioii.TH PB 167 PGS 30:36·

LOT 885

i 26292-469()6CJCJ06'886 (.)

$1,25,0.00   I.	Jl,§85-,19	ILAKE ASHTON WEST ii'HASE iINORTH PB 167 PGS 30-36

LOT 886

i 26292469(j6ooooaa;,o  _	i  $1,2so.oo ! ··  $ 1 , 885.49.. ..   ILAKE ASHTQN  WEST PHASE ri NORTH  PB i67 PG.s  30-36
!262924690600008880-	i $1,2SO.OO , l .	t l, §  2,19-	jLAKE ASHT()l'J Vv'EST P_f:! 5-E. U l'J()_ Tf:!1"13167PG?}0-3

u,afa.ijz
I LOT 888

-r

12629246906000088·9·0._ _	!   $1,250.00   L _ _ $1,§85.49	_ILAKE ASHTON WEST PHASE 11.NORTH PB.167_PGS 30-36
!262924690600008900	$  1  , 250.00_    __    U,   885.49	1 LAKE ASHTON  WEST PHASE II  NORTH.PB 167 PGS 30-36

it.OT889 J LOT 890

!262924690600008190        I  $1,250.00   i       $1,885.49       l½   l<E. A fi!ON Vv'EST PI--IA,SE.H _ N_()!\TI:! P,1316]    F'<iS]   0-3ti [262924690600008920   j  $1,250.00 I  $1,885.49 !LAKE ASHTON WEST PHASE II NORTH PB 167 PGS 30-36
!2629246906000()8930	$l,2SQ.QO   i     { i,_" 85.,j        l ½g      A f:!TCl:I\J WE_ST l"f:IASE. l!  Ho  E  fu   E  i §-Z P§   jo -:36 26292469Q60_0.QQ?910	$1,2so.oo	$1,885.49  ILAKE ASHT()N wE.STPHASEU NORTH PB 167 pc;s 30-36
[ 262924690600008950	$1,25Q.OO .. $1,88-? ,19 jl.AKEA SHTON WEST PHASE ii' NOR T i'PB167 PGS 30-36 f 262$?46906000089§CJ	$1,250,00   i    $1,885.49       I LAKE ASHTO.N WEST PHASE II  NORTH  PB 1.67 PGS 30-36
:           262924§90600008970	$1,250,00 1. H,8-8-?.!19 I LAKE ASHTON wEs Ty H1s1 Ef.r Na i-H PB 167 PGs 30-36 i 2629?4§.9Q_§_QQQQ8.9§0	$1,250.00   :       $1,885.49       i LAKE ASHTON  WEST PHASE li  l\.JORTH  PB167 PGS 30-36 f 262924690600008990	 $1,250,00	$1,885.49      I LAKE  ASHTON  WESTPH. ASE iINORTH  PB 167 PGS 30-36

.. f LOT 891
lPS:f . 9.
I LOT 893

1\ .9,:

.

t  co   T·  s 94
895
I LOT 896 lb.OT 89Z
jLOT 898
LOT 899

i 2629246906Q()()()9()().()

$1,250.00   i	$!,8-8_?! 1 9  .    !LAKE ASHTON  WEST PHASE ii NORT-H PB 167 PGS 30-36

LOT900

/ 2 629246906oooo90io	J       $1,2so.oo   i	H &8_5.49 _    ]i At<E As   Hio   N wi:si'PHASE ri NORTHPB167 i:>c;s:36 36-

-i-

! 262924690600009020	1    $1250 00  1	$1,885.49 ..··' !LAKE ASHTON WEST PHASEii' NQRIB PB167 PGS30 .36

 	!  :i::   :	•	1 :	:	::

 ;j	:	_

!262924690600009030 ·	$1;250:00   i	$1,885.49  Ti.AKE ASHTON WEST PHIISE i r NORTH PB1 6-7  PGS3o=-3-6
t-ll:;:	J-. J_:::;:::  l	 § ::

LOT 901 LOT 902 LOT 903
jLOT 904
jLOT 905

! 2  629246906000090.60	i  $1 250.00   j    .  $.1,B,  _5,49	!LAKE ASHTON WEST PHASE I]  NORTHPB167  PGS 30-36 _

It + -

!262924690600009070  ·    ·1·$1;2so,oo ··· 1	$1,885.49.    . ! LAKE  ASHTON  WEST PHASE II  NORTHPB 1. 67 PGS 30-36
262924690600009080	i  $1 250.00  i	H , 85,19	!LA_KE A,SHTQJ:'J VIIE. ':iA?.E !_I NQg,:H PB 167PGS 3_D-?6 .
l26?9?4-§.9Q60_Q QQ9_D9-0	i  ${25().00   I	$l,885,4-9	ILA.KE ASHTON  WESTPHASE U NORTH  PB 167 PGS 30-36
; 262924690600009100	l  $1,2so.oo  I	$i,§a$,4	ILAKE ASHTON WEST PHAsg II NCJRIH PB 167 PGs 30-36
)262 ?  §9Q§QQ _QQ$i  i o	$1,250,00	$1,88S,49	1.LAK.E ASHTON  WEST PHASE IINO TH  PB 167 PGS 3.0-36
!262924690600009120	$1,250.00	$1,885,49	J LAKE ASHTON WEST PI--IASEII NClR'fl--l PB 167 PGS 30-36
!262.i ? 46 06QQ0091:3()	$1,250.00	$i,SBS.49	LAKE ASHTON WEST Pf:!/\SE 1J l'JORTH PB 167 PGS 30-36 i] §? 9-? 469Q6Q0009140	$1,2.SQ.QO i	$1,885.49	LAKE ASHTON \NEST P,HASE II  NORTH PB 167PGS 30-36
l	l	g	i	_ JU : I	!i:::}::	1 f§	: 1 H   §  : i i	g:
i 262.9 24690600009170	$1,2.50.00	$1,885.49	ILAKE ASHTON WEST PHASE II NORTH PBl67 PGS 30-36

li=qf go
JLQI 909
J LOT 910
fLOT 911
!LOT 912
I LOT 913
!LCJT (ii4 i L.OT 91
LLQT 9,1 6
l LOT 917

i 2 629246906000091()8

$1,]50.00	$i,8a:  4 9	I LAK E ASHT()IIJ WESTP HASE ri NORTH PBi67 PGSJ0-36

T918

' 262924690600009190	$1,250.00	$1,8 S,49	i LAKEAs f-iio Nw ESi ii'HASE 1i NORTH PB167 PGs 3 0-36
\ 2 6292.4696'600009200	$1,250.00	$1,885,49	i LAKE ASHTClNWEsr PHASE ir NClRTH PB 167 PGS 30-36
!2629}-4§ 9:96QQQQ9-1!  Q         i    $1,2SO.OO          {i,aaS.49'      I.LAKE  ASHTON  WES'J"Pf-lA.?E II N_()  I H l"B 1(j7 pc;s 30-36 1 262924690600009220     I $1,?5-9 99	$1,88S.49 !LA.KE ASHTON Vv'ESHHASEII NORTH PB 1.67 PGS 30 36 i 262924§9-060QOQ9230     I   $1,250.00	$1,885,49   i LAKE ASHTON WESTF'HASE ii iii6RTH PB 167 PGS 30:36
262924690600009240	1         $1,250,00	$1,aas,49	1LAKE AsHioN wE.s-r PHf\ rf  N_Q  f 8  PB 167   PGs 3()-3
:262924690600009250       I    $1,250,00   1	. J l ,_8_85 4-9-       I LAKE  ASHTON  WESTPHASE U NORTH  PB 167 PGS 30-36 i162   9246906(fo66§  2.6Q..       I  $1,2SQ,Q(l   I    $1,885,49       I LAKE ASHTON  Vv'EST Pf-iASE Ii NORTH PB 167 PGS 30-36  i 26?9-? 469,Q6QO_OQ9270	M,25_0,00   i     $1(  885.49     I LAKE ASHT_ON WESTPHASE -ff JORTH PB 167 PGS 30:36
!2629246906000092so	,  ti,25Q,QQ  I	$1,8,85.49	I LA EASHI CJ NWEST PHASE ir NORTH PBl67P§S}0-36
!262924690600009290    1· Jl,?S:9&9   I     $1_,  88_5_.49-       jLAKE  ASHTON WEST PHASE ii NORTH PB i67PGS}Cl::36        j  262924690600009300		$1,250.00   I  '  $   ,8 8S_, 49-      ILAKE ASHTON  WEST PHASE Yr N6RTH PB 167 PGS) 0-3.6 1 262924690600009310	$l,25Q.OQ   I    J  l,   85,_49,      I LAKE ASHTON we;f PHASE ff NoRni' PB 167 PGS 3 0-3-6
:262924690600009320	$1,250.00   I _  1, - 19,	J ui  KE AsHTQNwisr PHASE ir NORTHj:,Bi67F'<is 30-3'6
i 262924690600009330	$1,25Cl QO I $1,885.49, I LAK E ASHTON WEST PHASE Yi NORTH PB 167 PGS 30-36 l 2629246906CJ0009340	$1,2?0,0Q   I.   $!,?8_?_.49       jLAKE  ASHTON  WESTPHASEII  NORTH PB 167 PGS 30-36
!262924690600009350	$1,250.00   I	$! ,§§_?,,19	I LAKE ASHTON  WEST PHASE ll NORTH PB 167 PGS 30-:36
!26292469()60000-9360	$1,250.00 I  $1,8_ _ ,:49-    i LAKE ASHTON WEST PHASE ff NORTH PEl 167 PGS 30-36 ' 262.$?-469060000$j70	$1,250.00 I  $1,885.49 !LAKE ASHTON WESTPHASEii NORTH PB 167 PGS 30-36 i ? 6?9.2:46 9-Q§.QQQQ9,3 0	$1,250.00	$1,§ ?,19,  !LAKE ASHTON WESTPHASE ii NORTH PB 167 PGS 30 36 ( 262924690600009390	$1,250,00	$).,885,49   !LAKE ASHTON WESTPHASE ff NORTH PB 167 PGS 30-36
!262924690600009400		$1,250,00$1,885.49 ., LAKE ASHTON WEST PHASEii - NClRTH F'B 167 PGS 30-36 i 262924690600009,410	Jl,250.00	$1,_885,49-       I_LAK_E/\ SHTQN WEST PHAS ff NORTH f>B 1§7 PG  30-36

jLOT 919
-   [LOT9 20
I LOT 921
I LOT 922
I LQl" 9,23
!LOT 924
1 i.0H 2s
i LQI ?6 . jLO"f 927 jLOT 9.28
l 9 T 9.29
I LOT 930
f LO-T 931
jLcfr 932
1cor §33
L9J 9 J1 [ QT9J
11 QJ _936
. I LQ_T 937

l §tt

. J  Q_I938 I L.QI 9 9.

PARCEL ID

Annual Debt
Assessment*

Annual Debt
Assessment•

Legal

'262924690600009420	!       $1,250.00	$1,885.49	ILAKE ASHTON WEST PHASE II NORTH PB 167 PGS 30-36	'LOT 942

--	-

262924690600009430

!       $1,250.00	$1,885.49

ILAKE ASHTON WEST PHASE II NORTH Pl3 Hi7 PGS 30-36

LOT 943

!

'262924690600009440	$1,250.00	$1,885.49   !LAKE ASHTON WEST PHASE II NORTH PB 167 PGS 30-36	1 LOT944 '262924690600009450	$1,250.00	$1,885.49   ILAKE ASHTON WEST PHASE II NORTH PB 167 PGS 30-36	'LOT 945
;262924690600009460	_ $1,250.00	$1,885.49 lfAKE ASHTON WEST PHASE II NORTH PB 167 PGS 30-36	'LOT 946 1 262924690600009470          $1,250.00	$1,885.49   ILAKE ASHTON WEST PHASE II NORTH PB 167 PGS 30-36	'LOT 947 '262924690600009480		$1,250.00	$1,885.49   ILAKE ASHTON WEST PHASE II NORTH PB 167 PGS 30-36	!LOT 948
,262924690600009490	$1,250.00	$1,885.49   ILAKE ASHTON WEST PHASE II NORTH PB 167 PGS 30-36	LOT 949
;262924690600009500	$1,250.00	$1,885.49   ILAKE ASHTON WEST PHASE II NORTH PB 167 PGS 30-36	!LOT 950
!262924690600009510       !    $1,250.00	$1,88 .49   ILAKE ASHTON WEST PHASE II NORTH PB 167 PGS 30-36	1LOT951
;262924690600009520	$1,250.00	$1,885.49   ILAKE ASHTON WEST PHASE II NORTH PB 167 PGS 30-36	iLOT 952
;262924690600009530	$1,250.00	$1,885.49   ILAKE ASHTON WEST PHASE II NORTH PB 167 PGS 30-36	1LOT953
!262924690600009540	$1,250.00	$1,885.49   !LAKE ASHTON WEST PHASE II NORTH PB 167 PGS 30-36	iLOT 954
!262924690600009550	$1,250.00	$1,88M9 ILAKE ASHTON WEST PHASE II NORTH PB 167 PGS 30-36	iLOT 955
-262924690600009560	$1,250.00	$1,885.49   !LAKE ASHTON WEST PHASEH NORTH PB 167 PGS 30-36	iLOT 956

-	- -

:262924690600009570	$1,250.00	$1,885.49   [LAKE ASHTON WEST PHASE II NORTH PB 167 PGS 30-36	jLOT 957

'262924690600009580	$1,250.00	$1,885.49

: LAKE ASHTON WEST PHASE II NORTH l'B 167 PGS 30-36

!LOT 958

--    --        -	-

!262924690600009600	!	$_1,'250.00	$1,885.49	[ LAKE ASHJOf'J W_EST PHASE II NORTH PB 167 PGS 30-J§	1LOT 960	
!262924690600009610		$_1,25_0.00	$1,885.49	[LAKE ASHTON WEST PHASE II NORTH PB 167 PGS 30-36	ILOT 961	
1262924690600009620		$1,250,00	$1,885.49	!LAKE ASHT()N WEST PHASE II NORTH-PB 167 P§S 30-36	ILOT 962	
;262924690600009630		$1,2_50.00	$1,885.49	ILAKE ASHTOt-J WEST PH_ASE II NORTH PB 167 PG_S30-36	;LOT 963	
!2629246906()0009640		$1,250.00	$1,885.49	ILAKE ASHTON WEST PHASE II NORTH PB 167 PGS 30-36	!LOT964	
'.262924690600009650		$1,250.00	$1,885.49	!LAKE ASHTON WEST PHASE II NORTH PB 167 PGS 30-36	!LOT 965	
!262924690600009660		$1,250.00	$1,885.49	iLAKE ASHTON WEST PHASE II NORTH PB 167 PGS 30-36	-LOT 966	

!262924690600009590	$1,250.00	$1,885.49	[LAKE ASHTON WEST PHASE II NORTH Pf3167 PGS 30-36	!LOT 959
--      --- ---------	- -

262924690600009670	$1,250.Q0	$1,885.49	iLAKE ASHTON WEST PHASE II NORTH PB 167 PGS 30-36	LOT 967
262924690600009680		$1,250.00		$1,885.49   ILAKE ASHTON WEST PHASE II NORTH PB 167 PGS 30-36	'LOT 968 '262924690600009690		$1,250.00		$1,885.49   iLAKE ASHTON WEST PHASE II NORTH PB 167 PGS 30-36		LOT 969 262924690600009700	$1,250.00	$1,885.49   iLAKE ASHTON WEST PHASE II NORTH PB 167 PGS 30-36	LOT 970
!262924690600009710	$1,250.00	$1,885.49	ILAKE ASHTON WEST PHASE II NORTH PB 167 PGS 30-36	!LOT 971
!262924690600009720	$1,250.00	$1,885.49	j LAKE ASHTON WEST PHASE II NORTH PB 167 PGS 30-36	:LOT 972 262924690600009730	$1,250.00	$1,885.49	ILAKE ASHTON WEST PHASE II NORTH PB 167 PGS 30-36		LOT 973
!262924690600009740	$1,250.00	$1,885.49	ILAKE ASHTON WEST PHASE II NORTH PB 167 PGS 30-36	;LOT 974 262924690600009750		$0.00		$0.00	ILAKE ASHTON WEST PHASE II NORTH PB 167 PGS 30-36	;TRACT A
262924690600009760	$0.00	$0.00	ILAKE ASHTON WEST PHASE II NORTH PB 167 PGS 30-36	!TRACT
262924690600009770	$15,147.54	$12,649.33	ILAKE ASHTON WEST PHASE II NORTH PB 167 PGS 30-36	1 T RACTS
262924690600009780	$0.00	$0.00	ILAKE ASHTON WEST PHASE II NORTH PB 167 PGS 30-36	TRACT

$794,660.76 i $1,310,415.56 !
*Amouht includes 7% gross up for early payment discounts and County collections fees.

RESOLUTION 2019-13

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE LAKE ASHTON II COMMUNITY DEVELOPMENT DISTRICT ADOPTING AMENDED AND RESTATED RULES OF PROCEDURE; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, Lake Ashton II Community Development District ("District") is a local unit of special purpose government created and existing pursuant to Chapter 190,  Florida  Statutes, being situated entirely within Polk County, Florida; and

WHEREAS, Chapter 190, Florida Statutes, authorizes the District to adopt rules to govern the administration of the District and to adopt resolutions as may be necessary for the conduct of District business; and

WHEREAS, the District has previously adopted Rules of Procedure to govern the administration of the District; and

WHEREAS, to provide for efficient and effective District operations and to maintain compliance with recent changes to Florida law, the Board of Supervisors finds that it is in the best interests of the District to adopt by resolution the Amended and Restated Rules of Procedure attached hereto as Exhibit A for immediate use and application; and

WHEREAS, the Board of Supervisors has complied with applicable Florida law concerning rule development and adoption.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE LAKE ASHTON II COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. The attached Amended and Restated Rules of Procedure are hereby adopted pursuant to this resolution as necessary for the conduct of District business. These Amended and Restated Rules of Procedure replace all prior versions of the Rules of Procedure, and shall stay in full force and effect until such time as the Board of Supervisors may amend these rules in accordance with Chapter 190, Florida Statutes.

SECTION 2. If any provision of this resolution is held to be illegal or invalid, the other provisions shall remain in full force and effect.

SECTION 3. This resolution shall become effective upon its passage and shall remain in effect unless rescinded or repealed.

PASSED AND ADOPTED this 22nd day of August, 2019.

ATTEST:	LAKE ASHTON II COMMUNITY DEVELOPMENT DISTRICT

Secretary	Chairman,  Board of Supervisors

Exhibit A:	Amended and Restated Rules of Procedure

EXHIBIT A:
AMENDED AND RESTATED RULES OF PROCEDURE

AMENDED AND RESTATED RULES OF PROCEDURE
LAKE ASHTON II COMMUNITY DEVELOPMENT DISTRICT EFFECTIVE AS OF AUGUST 22, 2019

TABLE OF CONTENTS
Rule 1.0	General.	2

Rule 1.1

Rule 1.2

Rule 1.3

Rule 1.4

Board of Supervisors;  Officers and Voting	3
District Offices; Public Information and Inspection of Records; Policies; Service Contract Requirements; Financial Disclosure Coordination	7
Public Meetings, Hearings, and Workshops	10
Internal Controls to Prevent Fraud, Waste and Abuse	15

Rule 2.0	Rulemaking Proceedings	16
Rule 3.0	Competitive Purchase	22

Rule 3.1

Rule 3.2

Rule 3.3

Rule 3.4

Rule 3.5

Rule 3.6

Rule 3.7

Rule 3.8

Rule 3.9

Rule 3.10

Rule 3.11

Procedure  Under the Consultants'  Competitive Negotiations Act.	27
Procedure Regarding Auditor Selection	31
Purchase of Insurance	35
Pre-qualification	37
Construction  Contracts, Not Design-Build	42
Construction Contracts, Design-Build	46
Payment and Performance Bonds	51
Goods, Supplies, and Materials	52
Maintenance Services	56
Contractual Services	59
Protests with Respect to Proceedings under Rules 3.1, 3.2, 3.3, 3.4, 3.5,
3.6, 3.8, and 3.9	60

Rule 4.0	Effective Date	63

Rule 1.0	General

The Lake Ashton II Community Development District (the "District") was created pursuant to the provisions of Chapter 190 of the Florida Statutes, and was established to provide for the ownership, operation, maintenance, and provision of various capital facilities and services within its jurisdiction. The purpose of these rules (the "Rules") is to describe the general operations of the District.

Definitions located within any section of these Rules shall be applicable within all other sections, unless specifically stated to the contrary.

Unless specifically permitted by a written agreement with the District, the District does not accept documents filed by electronic mail or facsimile  transmission. Filings are only accepted during normal business hours.

A Rule of the District shall be effective upon adoption by affirmative vote of the District Board. After a Rule becomes effective, it may  be repealed  or amended only through the rulemaking procedures  specified  in  these  Rules. Notwithstanding, the District may immediately suspend  the application  of a Rule  if the District determines that the Rule  conflicts  with  Florida  law.  In the event that a Rule conflicts with Florida law and its  application  has not  been suspended by the District, such Rule should be interpreted in the manner that best effectuates the intent of the Rule while also complying with Florida law. If the intent of the Rule absolutely cannot be effectuated while complying with Florida law, the Rule shall be automatically suspended.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: §§ 190.011(5), 190.011(15), Fla. Stat.

Rule 1.1

(1)

Board of Supervisors; Officers and Voting.

Board of Supervisors. The Board of Supervisors of the District (the "Board") shall consist of five (5) members. Members of the Board ("Supervisors") appointed by ordinance or rule or elected by landowners must be citizens of the United States of America and residents of the State of Florida. Supervisors elected or appointed by the Board to elector seats must be citizens of the United States of America, residents of the State of Florida and of the District and registered to vote with the Supervisor of Elections of the county in which the District is located and for those elected, shall also be qualified to run by the Supervisor of Elections. The Board shall exercise the powers granted to the District under Florida law.

(a)  Supervisors shall hold office for the term specified by Section 190.006 of the Florida Statutes. If, during the term of office, any Board member(s) vacates their office, the remaining member(s) of the Board shall fill the vacancies by appointment for the remainder of the term(s). If three or more vacancies exist at the same time, a quorum, as defined herein, shall not be required to appoint replacement Board members.

(b)  Three (3) members of the Board shall constitute a quorum for the purposes of conducting business, exercising powers and all other purposes. A Board member shall be counted toward the quorum if physically present at the meeting, regardless of whether such Board member is prohibited from, or abstains from, participating in discussion or voting on a particular item.

(c) Action taken by the Board shall be upon a majority vote of the members present, unless otherwise provided in the Rules or required by law. Subject to Rule 1.3(10), a Board member participating in the Board meeting by teleconference or videoconference shall be entitled to vote and take all other action as though physically present.

(d) Unless otherwise provided for by an act of the Board, any one Board member may attend a mediation session on behalf of the Board. Any agreement resulting from such mediation session must be approved pursuant to subsection (l)(c) of this Rule.

Officers. At the first Board meeting held after each election where the newly elected members take office, the Board shall select a Chairperson, Vice­ Chairperson, Secretary, Assistant Secretary, and Treasurer.

The Chairperson must be a member of the Board. If the Chairperson resigns from that office or ceases to be a member of the Board, the Board shall select a Chairperson. The Chairperson serves at the pleasure of the Board. The Chairperson shall be authorized to execute resolutions and contracts on the District's behalf. The Chairperson shall convene and conduct all meetings of the Board. In the event the Chairperson is unable

to attend a meeting, the Vice-Chairperson shall convene and conduct the meeting. The Chairperson or Vice-Chairperson may delegate the responsibility of conducting the meeting to the District's manager ("District Manager") or District Counsel, in whole or in part.

The Vice-Chairperson shall be a member of the Board and shall have such duties and responsibilities as specifically designated by the Board from time to time. The Vice-Chairperson has the authority to execute resolutions and contracts on the District's behalf in the absence of the Chairperson. If the Vice-Chairperson resigns from office or ceases to be a member of the Board, the Board shall select a Vice-Chairperson. The Vice-Chairperson serves at the pleasure of the Board.

The Secretary of the Board serves at the pleasure of the Board and need not be a member of the Board. The Secretary shall be responsible for maintaining the minutes of Board meetings and may have other duties assigned by the Board from time to time. An employee of the District Manager may serve as Secretary. The Secretary shall be bonded by a reputable and qualified bonding company in at least the amount of one million dollars ($1,000,000), or have in place a fidelity bond, employee theft insurance policy, or a comparable product in at least the amount of one million dollars ($1,000,000) that names the District as an additional insured.

The Treasurer need not be a member of the Board but must be a resident of the State of Florida. The Treasurer shall perform duties described in Section 190.007(2) and (3) of the Florida Statutes, as well as those assigned by the Board from time to time. The Treasurer shall serve at the pleasure of the Board. The Treasurer shall either be bonded by a reputable and qualified bonding company in at least the amount of one million dollars ($1,000,000), or have in place a fidelity bond, employee theft insurance policy, or a comparable product in at least the amount of one million dollars ($1,000,000) that names the District as an additional insured.

In the event that both the Chairperson and Vice-Chairperson are absent from a Board meeting and a quorum is present, the Board may designate one of its members or a member of District staff to convene and conduct the meeting. In such circumstances, any of the Board members present are authorized to execute agreements, resolutions, and other documents approved by the Board at such meeting. In the event that the Chairperson and Vice-Chairperson are both unavailable to execute a document previously approved by the Board, the Secretary or any Assistant Secretary may execute such document.

(:f)  The Board  may assign  additional  duties  to  District officers  from time to time, which include, but are not limited to, executing documents  on behalf of the District.

(g) The Chairperson, Vice-Chairperson, and any other person authorized by District Resolution may sign checks and warrants for the District, countersigned by the Treasurer or other persons authorized by the Board.

Committees. The Board may establish committees of the Board, either on a permanent or temporary basis, to perform specifically designated functions. Committees may include individuals who are not members of the Board. Such functions may include, but are not limited to, review of bids, proposals, and qualifications, contract negotiations, personnel matters, and budget preparation.

Record Book. The Board shall keep a permanent record book entitled "Record of Proceedings," in which shall be recorded minutes of all meetings, resolutions, proceedings, certificates, and corporate acts. The Records of Proceedings shall be located at a District office and shall be available for inspection by the public.

Meetings. For each fiscal year, the Board shall establish a schedule of regular meetings, which shall be published in a newspaper of general circulation in the county in which the District is located and filed with the local general-purpose governments within whose boundaries the District is located. All meetings of the Board and Committees serving an advisory function shall be open to the public in accord with the provisions of Chapter 286 of the Florida Statutes.

Voting Conflict oflnterest. The Board shall comply with Section 112.3143 of the Florida Statutes, so as to ensure the proper disclosure of conflicts of interest on matters coming before the Board for a vote. For the purposes of this section, "voting conflict of interest" shall be governed by the Florida Constitution and Chapters 112 and 190 of the Florida Statutes, as amended from time to time. Generally, a voting conflict exists when a Board member is called upon to vote on an item which would inure to the Board member's special private gain or loss or the Board member knows would inure to the special private gain or loss of a principal by whom the Board member is retained, the parent organization or subsidiary of a corporate principal, a business associate, or a relative including only a father, mother, son, daughter, husband, wife, brother, sister, father-in-law, mother-in-law, son-in-law, and daughter-in-law.

When a Board member knows the member has a conflict of interest on a matter corning before the Board, the member should notify the Board's Secretary prior to participating in any discussion with the Board on the matter. The member shall publicly announce the conflict of interest at the meeting. This announcement shall appear in the minutes.

If the Board member was elected at a landowner's election or appointed to fill a vacancy of a seat last filled at a landowner's election, the Board member may vote or abstain from voting on the matter at issue. If the Board member was elected by electors residing within the District, the Board member is prohibited from voting on the matter at issue. In the event that the Board member intends to abstain or is prohibited from voting, such Board member shall not participate in the discussion on the item subject to the vote.

The Board's Secretary shall prepare a Memorandum of Voting Conflict (Form 8B) which shall then be signed by the Board member, filed with the Board's Secretary, and provided for attachment to the minutes of the meeting within fifteen (15) days of the meeting.

If a Board member inadvertently votes on a matter and later learns he or she has a conflict on the matter, the member shall immediately notify the Board's Secretary. Within fifteen (15) days of the notification, the member shall file the appropriate Memorandum of Voting Conflict, which will be attached to the minutes of the Board meeting during which the vote on the matter occurred. The Memorandum of Voting Conflict shall immediately be provided to other Board members and shall be read publicly at the next meeting held subsequent to the filing of the Memorandum of Voting Conflict. The Board member's vote is unaffected by this filing.

It is not a conflict of interest for a Board member, the District Manager, or an employee of the District to be a stockholder, officer or employee of a landowner or of an entity affiliated with a landowner.

In the event that a Board member elected at a landowner's election or appointed to fill a vacancy of a seat last filled at a landowner's election, has a continuing conflict of interest, such Board member is permitted to file a Memorandum of Voting Conflict at any time in which it shall state the nature of the continuing conflict. Only one such continuing Memorandum of Voting Conflict shall be required to be filed for each term the Board member is in office.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: §§ 112.3143, 190.006, 190.007, Fla. Stat.

Rule 1.2

(1)

District Offices; Public Information and Inspection of Records; Policies; Service Contract Requirements; Financial Disclosure Coordination.

District Offices. Unless otherwise designated by the Board, the official District office shall be the District Manager's office identified by the District Manager. If the District Manager's office is not located within the county in which the District is located, the Board shall designate a local records office within such county which shall at a minimum contain, but not be limited to, the following documents:

Agenda packages for prior 24 months and next meeting;

Official minutes of meetings, including adopted resolutions of the Board;

Names and addresses of current Board members and District Manager, unless such addresses are protected from disclosure by law;

Adopted engineer's reports;

Adopted assessment methodologies/reports;

Adopted disclosure of public financing;

Limited Offering Memorandum for each financing undertaken by the District;

Proceedings, certificates, bonds given by all employees, and any and all corporate acts;

District policies and rules;

G)	Fiscal year end audits; and

(k)	Adopted budget for the current fiscal year.

The District Manager shall ensure that each District records office contains the documents required by Florida law.

Public Records. District public records include all documents, papers, letters, maps, books, tapes, photographs, films, sound recordings, data processing software, or other material, regardless of the physical form, characteristics, or means of transmission, made or received in connection with the transaction of official business of the District. All District public records not otherwise restricted by law may be copied or inspected at the District Manager's office during regular business hours. Certain District records can also be inspected and copied at the District's local records office during regular business hours. All written public records requests shall be directed to the Secretary who by these rules is appointed

as the District's records custodian. Regardless of the form of the request, any Board member or staff member who receives a public records request shall immediately forward or communicate such request to the Secretary for coordination of a prompt response. The Secretary, after consulting with District Counsel as to the applicability of any exceptions under the public records laws, shall be responsible for responding to the public records request. At no time can the District be required to create records or summaries of records, or prepare opinions regarding District policies, in response to a public records request.

Service Contracts. Any contract for services, regardless of cost, shall include provisions required by law that require the contractor to comply with public records laws. The District Manager shall be responsible for initially enforcing all contract provisions related to a contractor's duty to comply with public records laws.

Fees; Copies. Copies of public records shall be made available to the requesting person at a charge of $0.15 per page for one-sided copies and $0.20 per page for two-sided  copies if not more than 8 ½ by 14 inches.  For copies  of public records  in excess of the sizes listed in this section and for outside duplication services, the charge shall be equal to the actual cost of reproduction. Certified copies of public records shall be made available at a charge of one dollar ($1.00) per page. If the nature or volume of records requested requires extensive use of information technology resources or extensive clerical or supervisory assistance,  the District may charge, in addition to the duplication charge, a special service charge that is based on the cost the District incurs to produce the records requested. This charge may include, but is not limited to, the cost of information technology resource, employee labor, and fees charged to the District by consultants employed in fulfilling the request. In cases  where the special  service charge is based  in whole  or in part on the costs incurred by the District due to employee labor, consultant  fees, or other forms of labor, those portions of the charge shall be calculated based on the lowest labor cost of the individual(s) who is/are qualified to perform  the labor, taking into account the nature or volume of the public records  to  be  inspected or copied. The charge may include the labor costs of supervisory and/or clerical staff whose assistance is required to complete the records request, in accordance with Florida law. For purposes of  this  Rule,  the  word  "extensive" shall mean that it will take more than 15 minutes to locate, review for confidential information, copy and re-file the requested material. In cases where extensive personnel time is determined by the District to be necessary to safeguard original records being inspected, the special service charge provided  for  in  this  section shall apply. If the total fees, including but  not limited  to special  service  charges, are anticipated to exceed twenty-five dollars ($25.00), then, prior to commencing work on the request, the District will inform the person making the public records request of the estimated cost, with the understanding that the final cost may vary from that estimate. If the person making the public records request decides to proceed with the request, payment of the estimated cost is required in advance. Should the person fail to pay the estimate, the District is under no duty to produce

the requested records. After the request has been fulfilled, additional payments or credits may be due. The District  is  under  no  duty to produce records  in response to future records requests if the person making the request  owes the  District  for past unpaid duplication charges, special service charges, or  other  required payments or credits.

Records Retention. The Secretary of the District shall be responsible for retaining the District's records in accordance with applicable Florida law.

Policies. The Board may adopt policies related to the conduct of its business and the provision of services either by resolution or motion.

Financial Disclosure Coordination. Unless specifically designated by Board resolution otherwise, the Secretary shall serve as the Financial Disclosure Coordinator ("Coordinator") for the District as required by the Florida Commission on Ethics ("Commission"). The Coordinator shall create, maintain and update a list of the names, e-mail addresses, physical addresses, and names of the agency of, and the office or position held by, all Supervisors and other persons required by Florida law to file a statement of financial interest due to his or her affiliation with the District ("Reporting Individual"). The Coordinator shall provide this list to the Commission by February 1 of each year, which list shall be current as of December 31 of the prior year. Each Supervisor and Reporting Individual shall promptly notify the Coordinator in writing if there are any changes to such person's name, e-mail address, or physical address. Each Supervisor and Reporting Individual shall promptly notify the Commission in the manner prescribed by the Commission if there are any changes to- such person's e­ mail address.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 112.31446(3), 112.3145(8)(a)l., 119.07, 119.0701, 190.006, Fla. Stat.

Rule 1.3

(1)

Public Meetings, Hearings, and Workshops.

Notice. Except in emergencies, or as otherwise required by statute or these Rules, at least seven (7) days, but no more than thirty (30) days public notice shall be given of any public meeting, hearing or workshop of the Board. Public notice shall be given by publication in a newspaper of general circulation in the District and in the county in which the District is located. "General circulation" means a publication that is printed and published at least once a week for the preceding year, offering at least 25% of its words in the English language, qualifies as a periodicals material for postal purposes in the county in which the District is located, is for sale to the public generally, is available to the public generally for the publication of official or other notices, and is customarily containing information of a public character or of interest or of value to the residents or owners of property in the county where published, or of interest or of value to the general public. The annual meeting notice required to be published by Section
189.015 of the Florida Statutes, shall be published in a newspaper not of limited subject matter, which is published at least five days a week, unless the only newspaper in the county is published less than five days a week. Each Notice shall state, as applicable:

The date, time and place of the meeting, hearing or workshop;

A brief description of the nature, subjects, and purposes of the meeting, hearing, or workshop;

The District office address for the submission of requests for copies of the agenda, as well as a contact name and telephone number for verbal requests for copies of the agenda; and

The following or substantially similar language: "Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this meeting/hearing/workshop is asked to advise the District Office at least forty-eight (48) hours before the meeting/hearing/workshop by contacting the District Manager at (407) 841-5524. If you are hearing or speech impaired, please contact the Florida Relay Service at 1 (800) 955-8770 or 1 (800) 955-8771, who can aid you in contacting the District Office."

The following or substantially similar language: "A person who decides to appeal any decision made at the meeting/hearing/workshop with respect to any matter considered at the meeting/hearing/workshop is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made including the testimony and evidence upon which the appeal is to be based."

The following or substantially similar language: "The meeting [or hearing or workshop] may be continued in progress without additional notice to a time, date, and location stated on the record."

Mistake. In the event that a meeting is held under the incorrect assumption that notice required by law and these Rules has been given, the Board at its next properly noticed meeting shall cure such defect by considering the agenda items from the prior meeting individually and anew.

Agenda. The District Manager, under the guidance of District Counsel and the Chairperson or Vice-Chairperson, shall prepare an agenda of the meeting/hearing/workshop. The agenda and any meeting materials available in an electronic format, excluding any confidential and any confidential and exempt information, shall be available to the public at least seven days before the meeting/hearing/workshop, except in an emergency. Meeting materials shall be defined as, and limited to, the agenda, meeting minutes, resolutions, and agreements of the District that District staff deems necessary for Board approval. Inclusion of additional materials for Board consideration other than those defined herein as "meeting materials" shall not convert such materials into "meeting materials." For good cause, the agenda may be changed after it is first made available for distribution, and additional materials may be added or provided under separate cover at the meeting. The requirement of good cause shall be liberally construed to allow the District to efficiently conduct business and to avoid the expenses associated with special meetings.

The District may, but is not required to, use the following format in preparing its agenda for its regular meetings:

Call to order Roll call
Public comment Organizational matters Review of minutes
Specific items of old business Specific items of new business Staff reports
District Counsel
District Engineer
District Manager
Financial Report
Approval of Expenditures Supervisor's requests and comments Public comment
Adjournment

Minutes. The Secretary shall be responsible for preparing and keeping the minutes of each meeting of the Board. Minutes shall be corrected and approved by the Board at a subsequent meeting. The Secretary may work with other staff members in preparing draft minutes for the Board's consideration.

Special Requests. Persons wishing to receive, by mail, notices or agendas of meetings, may so advise the District Manager or Secretary at the District Office. Such persons shall furnish a mailing address in writing and shall be required to pre-pay the cost of the copying and postage.

Emergency Meetings. The Chairperson, or Vice-Chairperson if the Chairperson is unavailable, upon consultation with the District Manager and District Counsel, if available, may convene an emergency meeting of the Board without first having complied with sections (1) and (3) of this Rule, to act on emergency matters that may affect the public health, safety, or welfare. Whenever possible, the District Manager shall make reasonable efforts to provide public notice and notify all Board members of an emergency meeting twenty-four (24) hours in advance. Reasonable efforts may include telephone notification. Notice of the emergency meeting must be provided both before and after the meeting on the District's website, if it has one. Whenever an emergency meeting is called, the District Manager shall be responsible for notifying at least one newspaper of general circulation in the District. After an emergency meeting, the Board shall publish in a newspaper of general circulation in the District, the time, date and place of the emergency meeting, the reasons why an emergency meeting was necessary, and a description of the action taken. Actions taken at an emergency meeting may be ratified by the Board at a regularly noticed meeting subsequently held.

Public Comment. The Board shall set aside a reasonable amount of time at each meeting for public comment and members of the public shall be permitted  to provide comment on any proposition before the  Board.  The  portion  of  the meeting generally reserved for public comment shall be identified in the agenda. Policies governing public comment may be adopted by the Board in accordance  with Florida law.

Budget Hearing. Notice of hearing on the annual budget(s) shall be in accord with Section 190.008 of the Florida Statutes. Once adopted in accord with Section
190.008 of the Florida Statutes, the annual budget(s) may be amended from time to time by action of the Board. Approval of invoices by the Board in excess of the funds allocated to a particular budgeted line item shall serve to amend the budgeted line item.

Public Hearings. Notice of required public hearings shall contain the information required by applicable Florida law and by these Rules  applicable  to  meeting notices and shall be mailed and published as required by Florida law. The District Manager shall ensure that all such notices, whether mailed  or published,  contain  the information required by Florida law and these Rules and are mailed and

published as required by Florida law. Public hearings may be held during Board meetings when the agenda includes such public hearing.

Participation by TeleconferenceN ideoconference. District staff may participate in Board meetings by teleconference or videoconference. Board members may also participate in Board meetings by teleconference or-videoconference if in the good judgment of the Board extraordinary circumstances exist; provided however, at least three Board members must be physically present at the meeting location to establish a quorum. Such extraordinary circumstances shall be presumed when a Board member participates by teleconference or videoconference, unless a majority of the Board members physically present determines that extraordinary circumstances do not exist.

Board Authorization. The District has not adopted Robert's Rules of Order. For each agenda item, there shall be discussion permitted among the Board members during the meeting. Unless such procedure is waived by the Board, approval or disapproval of resolutions and other proposed Board actions shall be in the form of a motion by one Board member, a second by another Board member, and an affirmative vote by the majority of the Board members present. Any Board member, including the Chairperson, can make or second a motion.

Continuances. Any meeting or public hearing of the Board may be continued without re-notice or re-advertising provided that:

The Board identifies on the record at the original meeting a reasonable need for a continuance;

The continuance is to a specified date, time, and location publicly announced at the original meeting; and

The public notice for the original meeting states that the meeting may be continued to a date and time and states that the date, time, and location of any continuance shall be publicly announced at the original meeting and posted at the District Office immediately following the original meeting.

Attorney-Client Sessions. An Attorney-Client Session is permitted when the District's attorneys deem it necessary to meet in private with the Board to discuss pending litigation to which the District is a party before a court or administrative agency or as may be authorized by law. The District's attorney must request such session at a public meeting. Prior to holding the Attorney-Client Session, the District must give reasonable public notice of the time and date of the session and the names of the persons anticipated to attend the session. The session must commence at an open meeting in which the Chairperson or Vice-Chairperson announces the commencement of the session, the estimated length of the session, and the names of the persons who will be attending the session. The discussion during the session is confined to settlement negotiations or strategy related to

litigation expenses or as may be authorized by law. Only the Board, the District's attorneys (including outside counsel), the District Manager, and the court reporter may attend an Attorney-Client Session. During the session, no votes may be taken and no final decisions concerning settlement can be made. Upon the conclusion of the session, the public meeting is reopened, and the Chairperson or Vice-Chairperson must announce that the session has concluded. The session must be transcribed by a court-reporter and the transcript of the session filed with the District Secretary within a reasonable time after the session. The transcript shall not be available for public inspection until after the conclusion of the litigation.

Security and Fire Safety Board Discussions. Portions of a meeting which relate to or would reveal a security or fire safety system plan or pmtion thereof made confidential and exempt by section 119.071(3)(a), Florida Statutes, are exempt from the public meeting requirements and other requirements of section 286.011, Florida Statutes, and section 24(b), Article 1 of the State Constitution. Should the Board wish to discuss such matters, members of the public shall be required to leave the meeting room during such discussion. Any records of the Board's discussion of such matters, including recordings or minutes, shall be maintained as confidential and exempt records in accordance with Florida law.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 189.069(2)(a)l6, 190.006, 190.007, 190.008, 286.0105, 286.011, 286.0113, 286.0114, Fla. Stat.

Rule 1.4	Internal Controls to Prevent Fraud, Waste and Abuse
ill	Internal  Controls.	The District shall establish and maintain internal controls designed to:

Prevent and detect "fraud," "waste" and "abuse" as those terms are defined in section 11.45(1), Florida Statutes; and
Promote and encourage compliance with applicable laws, rules contracts, grant agreements, and best practices; and
Support economical and efficient operations; and
Ensure reliability of financial records and reports; and
Safeguard assets.

Adoption. The internal controls to prevent fraud, waste and abuse shall be adopted and amended by the District in the same manner as District policies.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: § 218.33(3), Fla. Stat.

Rule 2.0

(1)

(2)

Rulemaking Proceedings.

Commencement of Proceedings. Proceedings held for adoption, amendment, or repeal of a District rule shall be conducted according to these Rules. Rulemaking proceedings shall be deemed to have been initiated upon publication  of notice by the District. A "rule" is a District statement of general  applicability  that implements, interprets, or prescribes law or policy, or describes the procedure or practice requirements of the District  ("Rule").  Nothing  herein shall  be construed as requiring the District to consider or adopt rules  unless required  by Chapter 190 of the Florida Statutes. Policies adopted by the District which do not consist  of rates, fees, rentals or other monetary charges may be, but are not required to be, implemented through rulemaking proceedings.

Notice of Rule Development.

Except when the intended action is the repeal of a Rule, the District shall provide notice of the development of a proposed rule by publication of a Notice of Rule Development in a newspaper of general circulation in the District before providing notice of a proposed rule as required by section
of this Rule. Consequently, the Notice of Rule Development shall be published at least twenty-nine (29) days prior to the public hearing on the proposed Rule. The Notice of Rule Development shall indicate the subject area to be addressed by rule development,  provide  a  short,  plain explanation of the purpose and effect of the proposed rule, cite the specific legal authority for the proposed rule, and include a statement of  how  a person may promptly obtain, without cost, a copy of any preliminary  draft,  if available.

All rules as drafted shall be consistent with Sections 120.54(1)(g) and 120.54(2)(b) of the Florida Statutes.

Notice of Proceedings and Proposed Rules.

Prior to the adoption, amendment, or repeal of any rule other than an emergency rule, the District shall give notice of its intended action, setting forth a short, plain explanation of the purpose and effect of the proposed action, a reference to the specific rulemaking authority pursuant to which  the rule is adopted, and a reference to the section or subsection of  the Florida Statutes being implemented, interpreted, or made specific. The notice shall include a summary of the District's statement of the estimated regulatory costs, if one has been prepared, based on the factors set forth in Section 120.541(2) of the Florida Statutes, and a statement that any person who wishes to provide the District with a lower cost regulatory  alternative as provided by Section 120.541(1), must do  so in writing  within twenty­ one (21) days after publication of the notice. The notice shall additionally include a statement that any affected person may request a public hearing

by submitting a written request within twenty-one (21) days after the date of publication of the notice. Except when intended action is the repeal of a rule, the notice shall include a reference to both the date on which and the place where the Notice of Rule Development required by section (2) of this Rule appeared.

The notice shall be published in a newspaper of general circulation in the District and each county in which the District is located not less than twenty-eight (28) days prior to the  intended  action.  The  proposed  rule shall be available for inspection and copying  by the public  at the time of  the publication of notice.

The notice shall be mailed to all persons named in the proposed rule and to all persons who, at least fourteen (14) days prior to such  mailing,  have made requests of the District for advance notice of its rulemaking proceedings. Any person may file a written request with the  District Manager to receive notice by mail of  District  proceedings  to  adopt,  amend, or repeal a rule. Such persons must furnish a mailing address and may be required to pay the cost of copying and mailing.

Rule Development Workshops. Whenever requested in writing by any affected person, the District must either conduct a rule development workshop prior to proposing rules for adoption or the Chairperson must explain in writing why a workshop is unnecessary. The District may initiate a rule development  workshop but is not required to do so.

Petitions to Initiate Rulemaking. All Petitions to Initiate Rulemaking proceedings must contain the name, address, and telephone number of the  petitioner,  the specific action requested, the specific reason for adoption, amendment,  or repeal, the date submitted, the text of the proposed rule, and the facts showing that the petitioner is regulated by the District or has a substantial  interest  in  the  rulemaking. Not later than sixty (60) calendar days following the date of filing a petition, the Board  shall initiate  rulemaking  proceedings  or deny the petition with a written statement of its reasons for the denial. If the petition is directed to an existing policy that the District has not formally adopted as a  rule,  the District  may, in its discretion, notice and hold a public hearing on the petition to consider  the comments of the public directed to the policy, its scope and application, and to consider whether the public interest is served adequately by the application of the policy on a case-by-case basis, as contrasted with its fonnal adoption as a rule. However, this section shall not be construed as requiring the District  to  adopt  a rule to replace a policy.

Rulemaking Materials. After the publication of the notice referenced in section
(3) of this Rule, the Board shall make available for public inspection and shall provide, upon request and payment of the cost of copies, the following materials:

The text of the proposed rule, or any amendment or repeal of any existing rules;

A detailed written statement of the facts and circumstances justifying the proposed rule;

A copy of the statement of estimated regulatory costs  if  required  by Section 120.541 of the Florida Statutes; and

The published notice.

Hearing. The District may, or, upon the written request of any affected person received within twenty-one (21) days after the date of publication of the notice described in section (3) of this Rule, shall, provide a public hearing for the presentation of evidence, argument, and oral statements, within the reasonable conditions and limitations imposed by the District to avoid duplication, irrelevant comments, unnecessary delay, or disruption of the proceedings. The District shall publish notice of the public hearing in a newspaper  of general  circulation  within  the District either in the text of the notice described  in section  (3) of this Rule or in  a separate publication at least seven (7) days before the scheduled public  hearing. The notice shall specify the date, time, and location of the public hearing, and the name, address, and telephone number of the District contact  person  who  can provide information about the public hearing. Written statements may be submitted by any person prior to or at the public hearing. All timely submitted written statements shall be considered by the District and made part of the rulemaking record.

Emergency Rule Adoption. The Board may  adopt  an emergency  rule  if it finds that immediate danger to the public health, safety, or  welfare  exists  which  requires immediate action. Prior to the adoption of an emergency rule, the District Manager shall make reasonable effotis to notify a  newspaper  of  general  circulation in the District. Notice of emergency rules shall be published as soon as possible in a newspaper of general circulation  in  the District.  The  District  may use any procedure which is fair under the circumstances in the adoption of an emergency rule as long as it protects the public interest as determined by  the District and otherwise complies with these provisions.

Negotiated Rulemaking. The District may use  negotiated  rulemaking  in developing and adopting rules pursuant to Section 120.54(2)(d) of the Florida Statutes, except that any notices required under  Section  120.54(2)(d)  of  the Florida Statutes, may be published in a newspaper of general circulation in the county in which the District is located.

Rulemaking Record. In all rulemaking  proceedings,  the  District  shall  compile and maintain a rulemaking record. The record shall include, if applicable:

The texts of the proposed rule and the adopted rule;

All notices given for a proposed rule;

Any statement of estimated regulatory costs for the rule;

A written summary of hearings, if any, on the proposed rule;

All written comments received by the District and responses  to  those written comments; and

All notices and findings pertaining to an emergency rule.

Petitions to Challenge Existing Rules.

Any person substantially affected by a rule may seek an administrative determination of the invalidity of the rule on the ground that the rule is an invalid exercise of the District's authority.

The petition seeking an administrative determination must state with particularity the provisions alleged to be invalid with sufficient explanation of the facts or grounds for the alleged invalidity and facts sufficient to show that the person challenging a rule is substantially affected by it.

The petition shall be filed with the District. Within 10 days after receiving the petition, the Chairperson shall, if the petition complies with the requirements of subsection (b) of this  section,  designate  any member  of the Board (including the Chairperson), District Manager, District Counsel,  or other person as a hearing officer who shall conduct a hearing within 30 days thereafter, unless the petition is withdrawn or  a  continuance  is  granted by agreement of the parties.  The failure  of the District  to follow  the applicable rulemaking procedures or requirements in this Rule shall be presumed to be material; however, the District may rebut this presumption by showing that the substantial  interests  of the  petitioner  and the fairness of the proceedings have not been impaired.

Within 30 days after the hearing, the hearing officer shall render a decision and state the reasons therefor in writing.

Hearings held under this section shall be de novo in nature. The petitioner has a burden of proving by a preponderance of the evidence that the existing rule is an invalid exercise of District authority as to the objections raised. The hearing officer may:

Administer oaths and affirmations;

Rule upon offers of proof and receive relevant evidence;

Regulate the course of the hearing, including any pre-hearing matters;

Enter orders; and

Make or receive offers of settlement, stipulation, and adjustment.

The petitioner and the District shall be adverse parties. Other substantially affected persons may join the proceedings as intervenors on appropriate terms which shall not unduly delay the proceedings.

Variances and Waivers. A "variance" means a decision by the District to grant a modification to all or part of the literal requirements of a rule to a person who is subject to the rule. A "waiver" means a decision by the District not to apply all or part of a rule to a person who is subject to the rule. Variances and waivers from District rules may be granted subject to the following:

Variances and waivers shall be granted when the person subject to the rule demonstrates that the purpose of the underlying statute will be or has been achieved by other means by the person, and when application of the rule would create a substantial hardship or would violate principles of fairness. For purposes of this section, "substantial hardship" means a demonstrated economic, technological, legal, or other type of hardship to the person requesting the variance or waiver. For purposes of this section, "principles of fairness" are violated when the literal application of a rule affects a particular person in a manner significantly different from the way it affects other similarly situated persons who are subject to the rule.

A person who is subject to regulation by a District Rule may file a petition with the District, requesting a variance or waiver from the District's Rule. Each petition shall specify:

The rule from which a variance or waiver is requested;

The type of action requested;

The specific facts that would justify a waiver or variance for the petitioner; and
The reason why the variance or the waiver requested would serve the purposes of the underlying statute.

The District shall review the petition and may request only that information needed to clarify the petition or to answer new questions

I

raised by or directly related to the petition. If the petitioner asserts that any request for additional information is not authorized  by law or  by Rule of  the District, the District shall proceed, at the petitioner's written request, to process the petition.

The Board shall grant or deny a petition for variance or waiver and shall announce such disposition at a publicly held meeting of the Board, within ninety (90) days after receipt of the original petition,  the  last  item  of timely requested additional material, or the petitioner's written request to finish processing the petition. The District's statement granting or denying the petition shall contain a statement of the relevant facts and reasons supporting the District's action.

Rates, Fees, Rentals and Other Charges. All rates, fees, rentals, or other charges  shall be subject to rulemaking proceedings.  Policies  adopted  by  the  District  which do not consist of rates, fees, rentals or other charges may be, but are not required to be, implemented through rulemaking proceedings.

Specific Authority: §§ 190.011(5), 190.011(15), 190.035, Fla. Stat. Law Implemented: §§ 190.011(5), 190.035(2), Fla. Stat.

Rule 3.0

(1)

Competitive Purchase.

Purpose and Scope.	In order to comply with Sections 190.033(1) through (3),
287.055 and 287.017 of the Florida Statutes,  the following  provisions  shall apply to the purchase of Professional Services, insurance, construction contracts, design-build services, goods, supplies, and materials, Contractual Services, and maintenance services.

Board Authorization. Except in cases of an Emergency Purchase, a competitive purchase governed by these Rules shall only be undertaken after authorization by the Board.

Definitions.

"Competitive Solicitation" means a formal, advertised procurement process, other than an Invitation to Bid, Request for Proposals, or Invitation to Negotiate, approved by the Board to purchase commodities and/or services which affords vendors fair treatment in the competition for award of a District purchase contract.

"Continuing Contract" means a contract for Professional Services entered into in accordance with Section 287.055 of the Florida  Statutes,  between  the District and a firm, whereby the firm provides Professional Services to the District for projects in which the costs do not exceed  two  million  dollars ($2,000,000), for a study activity when  the  fee  for  such Professional Services to the District does  not  exceed  two  hundred thousand dollars ($200,000), or for  work  of a specified  nature  as outlined in the contract with the District, with no time limitation except that the contract must provide a termination clause (for example, a contract for general District engineering services). Firms  providing  Professional Services under Continuing Contracts shall not be required to bic;l against  one another.

"Contractual Service" means the rendering by a contractor of its time and effort rather than the furnishing of specific commodities. The term applies only to those services rendered by individuals and firms who are independent contractors. Contractual Services do not include auditing services, Maintenance Services, or Professional Services as defined in Section 287.055(2)(a) of the Florida Statutes, and these Rules. Contractual Services also do not include any contract for the furnishing of labor or materials for the construction, renovation, repair, modification, or demolition of any facility, building, portion of building, utility, park, parking lot, or structure or other improvement to real property entered into pursuant to Chapter 255 of the Florida Statutes, and Rules 3.5 or 3.6.

"Design-Build Contract" means a single contract with a Design-Build Firm for the design and construction of a public construction project.

"Design-Build Firm" means a partnership, corporation or other legal entity that:

Is certified under Section 489.119 of the Florida Statutes, to engage in contracting through a certified or registered general contractor or a certified or registered building contractor as the qualifying agent; or

Is certified under Section 471.023 of the Florida Statutes, to practice or to offer to practice engineering; certified under Section
481.219 of the Florida Statutes, to practice or to offer to practice architecture; or certified under Section 481.319 of the Florida Statutes, to practice or to offer to practice landscape architecture.

"Design Criteria Package" means concise, performance-oriented drawings or specifications for a public construction project. The purpose of the Design Criteria Package is to furnish sufficient information to permit Design-Build Firms to prepare a bid or a response to the District's Request for Proposals, or to permit the District to enter into a negotiated Design­ Build Contract. The Design Criteria Package must specify performance­ based criteria for the public construction project, including the legal description of the site, survey information concerning the site, interior space requirements , material quality standards, schematic layouts and conceptual design criteria of the project, cost or budget estimates, design and construction schedules, site development requirements, provisions for utilities, stormwater retention and disposal, and parking requirements applicable to the project. Design Criteria Packages shall require firms to submit information regarding the qualifications, availability, and past work of the firms, including the partners and members thereof.

"Design Criteria Professional" means a firm who holds a current certificate of registration under Chapter 481 of the Florida Statutes, to practice architecture or landscape architecture, or a firm who holds a current certificate as a registered engineer under Chapter 471 of the Florida Statutes, to practice engineering, and who is employed by or under contract to the District to provide professional architect services, landscape architect services, or engineering services in connection with the preparation of the Design Criteria Package.

"Emergency Purchase" means a purchase necessitated by a sudden unexpected turn of events (for example, acts of God, riot, fires, floods, hurricanes, accidents, or any circumstances or cause beyond the control of the Board in the normal conduct of its business), where the Board finds

that the delay incident to competitive purchase would be detrimental to the interests of the District. This includes, but is  not  limited  to,  instances where the time to competitively award the project will jeopardize  the funding for the project, will materially increase the cost of the project,  or will create an undue hardship on the public health, safety, or welfare.

	"Invitation to Bid" is a written solicitation for sealed bids with the title, date, and hour of the public bid opening designated specifically and defining the commodity or service involved. It includes printed instructions prescribing conditions for bidding, qualification, evaluation criteria, and provides for a manual signature of an authorized representative. It may include one or more bid alternates.

G)  "Invitation  to  Negotiate"  means  a  written  solicitation  for   competitive sealed replies to select one or more vendors with which to commence negotiations for the procurement of commodities or services.

(k) "Negotiate" means to conduct legitimate, arm's length discussions and conferences to reach an agreement on a term or price.

(1) "Professional Services"  means  those  services  within  the  scope  of  the practice of architecture, professional  engineering,  landscape  architecture, or registered surveying and mapping, as defined by the laws of Florida, or those services performed by  any  architect,  professional  engineer, landscape architect, or registered surveyor and mapper, in connection with the firm's or individual's professional employment or practice.

"Proposal (or Reply or Response) Most Advantageous to the District" means, as determined in the sole discretion of the Board, the proposal, reply, or response that is:

Submitted by a person or firm capable and qualified in all respects to perform fully the contract requirements, who has the integrity and reliability to assure good faith perfo1mance;

The most responsive to the Request for Proposals, Invitation to Negotiate, or Competitive Solicitation as determined by the Board; and

For a cost to the District deemed by the Board to be reasonable.

"Purchase" means acquisition by sale, rent, lease, lease/purchase, or installment sale. It does not include transfer, sale, or exchange of goods, supplies, or materials between the District and any federal, state, regional or local governmental entity or political subdivision of the State of Florida.

( o) "Request for Proposals" or "RFP" is a written solicitation for sealed proposals with the title, date, and hour of the public opening designated and requiring the manual signature of an authorized representative. It may provide general information, applicable laws and rules, statement of work, functional or general specifications, qualifications, proposal instructions, work detail analysis, and evaluation criteria as necessary.

"Responsive and Responsible Bidder" means an entity or individual that has submitted a bid that conforms in all material respects to the Invitation to Bid and has the capability in all respects to fully perform the contract requirements and the integrity and reliability that will assure good faith performance. "Responsive and Responsible Vendor" means an entity or individual that has submitted a proposal, reply, or response that conforms in all material respects to the Request for Proposals, Invitation to Negotiate, or Competitive Solicitation and has the capability in all respects to fully perform the contract requirements and the integrity and reliability that will assure good faith performance. In determining whether an entity or individual is a Responsive and Responsible Bidder (or Vendor), the District may consider, in addition to factors described in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, the following:

The ability and adequacy of the professional personnel employed by the entity/individual;

The past performance of the entity/individual for the District and in other professional employment;

The willingness of the entity/individual to meet time and budget requirements;

The geographic location of the entity' s/individual' s headquarters or office in relation to the project;

The	recent,	current,	and	projected	workloads	of	the entity/individual;

The volume of work previously awarded to the entity/individual;

Whether    the   cost   components	of   the    bid   or   proposal	are appropriately balanced; and

Whether the entity/individual 1s a certified minority business enterprise.

"Responsive Bid," "Responsive Proposal," "Responsive Reply," and "Responsive Response" all mean a bid, proposal, reply, or response which conforms in all material respects to the specifications and conditions in the Invitation to Bid, Request for Proposals, Invitations to Negotiate, or Competitive Solicitation document and these Rules, and the cost components of which, if any, are appropriately balanced. A bid, proposal, reply or response is not responsive if the person or firm submitting it fails to meet any material requirement relating to the qualifications, financial stability, or licensing of the bidder.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: §§ 190.033, 255.20, 287.055, Fla. Stat.

Rule 3.1

(1)

(2)

Procedure Under the Consultants' Competitive Negotiations Act.

Scope. The following procedures are adopted for the selection of firms  or individuals to provide Professional Services exceeding the thresholds herein described, for the negotiation of such contracts, and to provide for  protest  of  actions of the Board under this Rule. As used in this Rule, "Project" means that  fixed capital outlay study or planning activity when basic construction cost is estimated by the District to exceed the threshold amount provided in Section
287.017 of the Florida Statutes, for CATEGORY FIVE, or for a planning study activity when the fee for Professional Services is estimated by the District to exceed the threshold amount provided in Section 287.017 for CATEGORY TWO, as such categories may be amended or adjusted from time to time.

Qualifying Procedures. In order to be eligible to provide Professional Services to the District, a consultant must, at the time of receipt of the firm's qualification submittal:

Hold all required applicable state professional licenses in good standing;

Hold all required applicable federal licenses in good standing, if any;

Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the consultant is a corporation; and

Meet any qualification requirements set forth in the District's Request for Qualifications.

Evidence of compliance with this Rule may be submitted with the qualifications, if requested by the District. In addition, evidence of compliance must be submitted any time requested by the District.

Public Announcement.  Except  in cases  of valid  public  emergencies  as certified by the Board, the District shall announce each  occasion  when  Professional Services are required for a Project or a Continuing Contract by publishing a notice providing a general description of the Project, or the nature of the Continuing Contract, and the method for interested  consultants  to  apply  for  consideration. The notice shall appear in at least one (1) newspaper of general circulation in the District and in such other places as the  District  deems  appropriate.  The notice must allow at least fourteen (14) days for  submittal  of qualifications from the date of publication. The District may maintain lists of consultants  interested  in  receiving such notices. These consultants are encouraged to submit annually statements of qualifications and performance data. The District shall make reasonable efforts to provide copies of any notices to such consultants, but  the failure to do so shall not give such consultants any bid protest or other rights or otherwise disqualify any otherwise valid procurement process. The Board has the

right to reject any and all qualifications, and such reservation shall be included in the published notice. Consultants not receiving a contract award shall not be entitled to recover from the District any costs of qualification package preparation or submittal.

Competitive Selection.

The Board shall review and evaluate the data submitted in response to the notice described in section (3) of this Rule regarding qualifications and performance ability, as well as any statements of qualifications on file. The Board shall conduct discussions with, and may require public presentation by consultants regarding their qualifications, approach to the Project, and ability to furnish the required services. The Board shall then select and list the consultants, in order of preference, deemed to be the most highly capable and qualified to perform the required Professional Services, after considering these and other appropriate criteria:

The ability and adequacy of  the professional  personnel  employed by each consultant;

Whether a consultant is a certified minority business enterprise;

Each consultant's past performance;

The willingness of each consultant to meet time and budget requirements;

The geographic location of each consultant's headquarters, office and personnel in relation to the project;

The recent, current, and projected workloads of  each  consultant; and

The volume of work previously awarded to each consultant by the District.

Nothing in these Rules shall prevent the District from evaluating and eventually selecting a consultant if less than three (3) Responsive qualification packages, including packages indicating a desire not to provide Professional Services on a given Project, are received.

If the selection process is administered by any person or committee other than the full Board, the selection made will be presented to the full Board with a recommendation that competitive negotiations be instituted with the selected firms in order of preference listed.

Notice of the rankings adopted by the Board, including the rejection of some or all qualification packages, shall be provided in writing to all consultants by United States Mail, hand delivery, facsimile, or overnight delivery service. The notice shall include the following statement: "Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules," or wording to that effect. Protests of the District's ranking decisions under this Rule shall be in accordance with the procedures set forth in Rule 3.11.

Competitive Negotiation.

After the Board has authorized the beginning of competitive negotiations, the District may begin such negotiations with the firm listed as most qualified to perform the required Professional Services at a rate or amount  of compensation which the Board determines is fair, competitive, and reasonable.

In negotiating a lump-sum or cost-plus-a-fixed-fee professional contract for more than the threshold amount provided in Section 287.017 of the Florida Statutes, for CATEGORY FOUR, the firm receiving the award shall be required to execute a truth-in-negotiation certificate stating that "wage rates and other factual unit costs supporting the compensation are accurate, complete and current at the time of contracting." In addition, any professional service contract under which such a certificate is required, shall contain a provision that "the original contract price and any additions thereto, shall be adjusted to exclude any significant sums by which the Board determines the contract price was increased due to inaccurate, incomplete, or noncmTent wage rates and other factual unit costs."

Should the District be unable to  negotiate  a satisfactory  agreement  with the firm determined to be the most qualified at a price deemed by  the District to be fair, competitive, and reasonable, then negotiations with that firm shall be terminated and the District shall immediately  begin negotiations with the second most qualified firm.  If  a  satisfactory agreement with the second firm cannot  be  reached,  those  negotiations shall be terminated and negotiations with the  third  most  qualified  finn shall be undertaken.

Should the District be unable to negotiate a satisfactory agreement with one of the top three (3) ranked consultants, additional firms shall be selected by the District, in order of their competence and qualifications. Negotiations shall continue, beginning with the first-named firm on the list, until an agreement is reached or the list of firms is exhausted.

Contracts; Public Records. In accordance with Florida law, each contract  entered into pursuant to this Rule shall include provisions required by law that require the contractor to comply with public records laws.

Continuing Contract. Nothing in this Rule shall prohibit a Continuing Contract between a consultant and the District.

Emergency Purchase. The District may make an Emergency Purchase without complying with these Rules.  The fact  that an Emergency  Purchase  has  occurred or is necessary shall be noted in the minutes of the next Board meeting.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 119.0701, 190.011(3), 190.033, 287.055, Fla. Stat.

Rule 3.2	Procedure Regarding Auditor Selection.

In order to comply with the requirements of Section 218.391 of the Florida Statutes, the following procedures are outlined for selection of firms or individuals to provide Auditing Services and for the negotiation of such contracts. For audits required under Chapter 190 of the Florida Statutes but not meeting the thresholds of Chapter 218 of the Florida Statutes, the District need not follow these procedures but may proceed with the selection of a firm or individual to provide Auditing Services and for the negotiation of such contracts in the manner the Board determines is in the best interests of the District.

Definitions.

"Auditing Services" means those services within the scope of the  practice  of a certified public accounting firm licensed under Chapter 473 of the Florida Statutes, and qualified to conduct audits in accordance with government auditing standards as adopted by the Florida Board of Accountancy.

"Committee" means the auditor selection committee appointed  by  the Board as described in section (2) of this Rule.

Establishment of Auditor Selection Committee. Prior to a public announcement under section (4) of this Rule that Auditing Services are required, the Board shall establish an auditor selection committee ("Committee"), the primary purpose of which is to assist the Board in selecting an auditor to conduct the annual financial audit required by Section 218.39 of the Florida Statutes. The Committee shall include at least three individuals, at least one of which must also be a member of the Board. The establishment and selection of the Committee must be conducted at a publicly noticed and held meeting of the Board. The Chairperson of the Committee must be a member of the Board. An employee, a chief executive officer, or a chief financial officer of the District may not serve as a member of the Committee; provided however such individual may serve the Committee in an advisory capacity.

Establishment of Minimum Qualifications and Evaluation Criteria. Prior to a public announcement under section (4) of this Rule that Auditing Services are required, the Committee shall meet at a publicly noticed meeting to establish minimum qualifications and factors to use for the evaluation of Auditing Services to be provided by a certified public accounting firm licensed under Chapter 473 of the Florida Statutes, and qualified to conduct audits in accordance with government auditing standards as adopted by the Florida Board of Accountancy.

Minimum Qualifications. In order to be eligible to submit a proposal, a firm must, at all relevant times including the time of receipt of the proposal by the District:

Hold all required applicable state professional licenses in good standing;

Hold all required applicable federal licenses in good standing,  if any;

Hold a current and active Florida corporate  charter  or  be  authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the  proposer  is  a corporation; and

Meet   any	pre-qualification    requirements	established	by the Committee and set forth in the RFP or other specifications.

If requested in the RFP or other specifications,  evidence  of  compliance with the minimum qualifications as established by the Committee must be submitted with the proposal.

Evaluation Criteria. The factors established for the evaluation of Auditing Services by the Committee shall include, but are not limited to:

Ability of personnel;

Experience;

Ability to furnish the required services; and

Such other factors as may be determined by the Committee to be applicable to its particular requirements.

The Committee may also choose to consider compensation as a factor. If the Committee establishes compensation as one of the factors, compensation shall not be the sole or predominant factor used to evaluate proposals.

Public Announcement. After identifying the factors to be used in evaluating the proposals for Auditing Services as set forth in section (3) of this Rule, the Committee shall publicly announce the opportunity to provide Auditing Services. Such public announcement shall include a brief description of the audit and how interested firms can apply for consideration and obtain the RFP. The notice shall appear in at least one (1) newspaper of general circulation in the District and the county in which the District  is  located.  The public announcement  shall allow for at least seven (7) days for the submission of proposals.

Request for Proposals. The Committee shall provide interested firms  with  a Request for Proposals ("RFP"). The RFP shall provide information on how proposals are to be evaluated and such other information the Committee

determines is necessary for the firm to prepare a proposal. The RFP shall state the time and place for submitting proposals.

Committee's Evaluation of Proposals and Recommendation. The Committee shall meet at a publicly held meeting that is publicly noticed for a reasonable time in advance of the meeting to evaluate all qualified proposals and may, as part of the evaluation, require that each interested firm provide a public presentation where the Committee may conduct discussions with the firm, and where the firm may present information, regarding the firm's qualifications. At the public meeting, the Committee shall rank and recommend in order of preference no fewer than three firms deemed to be the most highly qualified to perform the required services after considering the factors established pursuant to subsection (3)(b) of this Rule. If fewer than three firms respond to the RFP or if no firms respond to the RFP, the Committee shall recommend such firm as it deems to be the most highly qualified. Notwithstanding the foregoing, the Committee may recommend that any and all proposals be rejected.

Board Selection of Auditor.

Where compensation was not selected as a factor used in evaluating the proposals, the Board shall negotiate with the firm ranked first and inquire of that firm as to the basis of compensation. If the Board is unable to negotiate a satisfactory agreement with the first ranked firm at a price deemed by the Board to be fair, competitive, and reasonable, then negotiations with that firm shall be terminated and the Board shall immediately begin negotiations with the second ranked firm. If a satisfactory agreement with the second ranked firm cannot be reached, those negotiations shall be terminated and negotiations with the third ranked firm shall be undertalcen. The Board may reopen formal negotiations with any one of the three top-ranked firms, but it may not negotiate with more than one firm at a time. If the Board is unable to negotiate a satisfactory agreement with any of the selected firms, the Committee shall recommend additional firms in order of the firms' respective competence and qualifications. Negotiations shall continue, beginning with the first-named firm on the list, until an agreement is reached or the list of firms is exhausted.

Where compensation was selected as a factor used in evaluating the proposals, the Board shall select the highest-ranked qualified film or document in its public records the reason for not selecting the highest­ ranked qualified firm.

In negotiations with firms under this Rule, the Board may allow the District Manager, District Counsel, or other designee to conduct negotiations on its behalf.

Notwithstanding the foregoing, the Board may reject any or all proposals. The Board shall not consider any proposal, or enter into any contract for Auditing Services, unless the proposed agreed-upon compensation is reasonable to satisfy the requirements of Section 218.39 of the Florida Statutes, and the needs of the District.

Contract. Any agreement reached under this Rule shall be evidenced by a written contract, which may take the form of an engagement letter signed and executed by both parties. The written contract  shall  include  all provisions  and conditions  of the procurement of such services and shall include, at a minimum, the following:

A provision specifying the services to be provided and fees or other compensation for such services;

A provision requiring that invoices for fees or other compensation be submitted in sufficient detail to demonstrate compliance with the terms of the contract;

A provision setting forth deadlines for the auditor to submit a preliminary draft audit report to the District for review and to submit a final audit report no later than June 30 of the fiscal year that follows the fiscal year for which the audit is being conducted;

A provision specifying the contract period, including renewals, and conditions under which the contract may be terminated or renewed. The maximum contract period including renewals shall be five (5) years. A renewal may be done without the use of the auditor selection procedures provided in this Rule but must be in writing.

Provisions required by law that require the auditor to comply with public records laws.

Notice of Award. Once a negotiated agreement with a firm or individual is reached, or the Board authorizes the execution of an agreement with a firm where compensation was a factor in the evaluation of proposals, notice of the intent to award, including the rejection of some or all proposals, shall be provided in writing to all proposers by United States Mail, hand delivery, facsimile, or overnight delivery service. The notice shall include the following statement: "Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules," or wording to that effect. Protests regarding the award of contracts under this Rule shall be as provided for in Rule 3.11. No proposer shall be entitled to recover any costs of proposal preparation or submittal from the District.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: §§ 119.0701, 218.33, 218.391, Fla. Stat.

Rule 3.3	Purchase of Insurance.

Scope. The purchases of life, health, accident, hospitalization, legal expense, or annuity insurance, or all of any kinds of such insurance for the officers and employees of the District, and for health, accident, hospitalization, and legal expenses upon a group insurance plan by the District, shall be governed by this Rule. This Rule does not apply to the purchase of any other type of insurance by the District, including but not limited to liability insurance, property insurance, and directors and officers' insurance. Nothing in this Rule shall require the District to purchase insurance.

Procedure. For a purchase of insurance within the scope of these Rules, the following procedure shall be followed:

The Board shall cause to be prepared a Notice oflnvitation to Bid.

Notice of the Invitation to Bid shall be advertised at least once in a newspaper of general circulation within the District. The notice shall allow at least fourteen (14) days for submittal of bids.

The District may maintain a  list of persons interested  in receiving  notices of Invitations to Bid. The District shall make reasonable efforts to provide copies of any notices to such persons, but the failure to do so shall not give such consultants any bid protest or other rights or otherwise disqualify any otherwise valid procurement process.

Bids shall be opened at the time and place noted in the Invitation to Bid.

If only one (1) response to an Invitation is received, the District may proceed with the purchase. If no response to an Invitation to Bid is received, the District may take whatever steps are reasonably necessary in order to proceed with the purchase.

The Board has the right to reject any and all bids and such reservations shall be included in all solicitations and advertisements.

Simultaneously with the review of the submitted bids, the District may undertake negotiations with those companies that have submitted reasonable and timely bids and, in the opinion of the District, are fully qualified and capable of meeting all services and requirements. Bid responses shall be evaluated in accordance with the specifications and criteria contained in the Invitation to Bid; in addition, the total cost to the District, the cost, if any, to the District officers, employees, or their dependents, the geographic location of the company' s headquarters and offices in relation to the District, and the ability of the company to guarantee premium stability may be considered. A contract to purchase

insurance shall be awarded to that company whose response to the Invitation to Bid best meets the overall needs of the District, its officers, employees, and/or dependents.

Notice of the intent to award, including rejection of some or all bids, shall be provided in writing to all bidders by United States Mail, by hand delivery, or by overnight delivery service. The notice shall include the following statement: "Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules," or wording to that effect. Protests of the District's procurement of insurance under this Rule shall be in accordance with the procedures set forth in Rule 3.11.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: § 112.08, Fla. Stat.

Rule 3.4

(1)

(2)

Pre-qualification

Scope. In its discretion, the District may undertake a pre-qualification process in accordance with this Rule for vendors to provide construction services, goods, supplies, and materials, Contractual Services, and maintenance services.

Procedure.	When the District seeks to pre-qualify vendors, the following procedures shall apply:

The Board shall cause to be prepared a Request for Qualifications.

For construction services exceeding the thresholds described in Section
255.20 of the Florida Statutes, the Board must advertise the proposed pre­ qualification criteria and procedures and allow at least  seven  (7)  days notice of the public hearing for  comments  on  such  pre-qualification criteria and procedures. At such public hearing, potential vendors  may object to such pre-qualification criteria and procedures. Following such public hearing, the Board shall formally  adopt  pre-qualification  criteria  and procedures prior to the advertisement of the Request for Qualifications for construction services.

The Request for Qualifications shall be advertised at least once in a newspaper of general circulation within the  District  and within the county in which the District is located. The notice shall allow at least seven (7)  days for submittal of qualifications for goods, supplies and materials, Contractual Services, maintenance services, and  construction  services under two hundred fifty thousand dollars ($250,000).  The  notice  shall allow at least twenty-one (21) days for submittal of qualifications for construction services estimated to cost over two hundred fifty thousand dollars ($250,000) and thirty (30) days for construction  services estimated to cost over five hundred thousand dollars ($500,000).

The District may maintain lists  of persons  interested  in receiving  notices of Requests for Qualifications. The District  shall make a  good  faith effort to provide written notice, by electronic mail, United States Mail, hand delivery, or facsimile, to persons  who provide their name and  address to  the District Manager for inclusion on the  list.  However,  failure  of  a person to receive the notice shall not invalidate any pre-qualification determination or contract awarded in accordance  with  these  Rules  and shall not be a basis for a protest of any pre-qualification determination or contract award.

If the District has pre-qualified vendors for a particular category  of purchase, at the option of the District, only those persons who have been pre-qualified will be eligible to submit bids, proposals, replies or

responses in response to the applicable Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

In order to be eligible to submit qualifications, a firm or individual must, at the time of receipt of the qualifications:

Hold all required applicable state professional licenses in good standing;

Hold all required applicable federal licenses in good standing, if any;

Hold a current and active Florida  corporate  charter  or  be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the vendor is a corporation; and

Meet any special pre-qualification requirements set forth in the Request for Qualifications.

Evidence of compliance with these Rules must be submitted with the qualifications if required by the District. Failure to submit evidence of compliance when required may be grounds for rejection of the qualifications.

Qualifications shall be presented to the Board, or a committee appointed by the Board, for evaluation in accordance with the Request for Qualifications and this Rule. Minor variations in the qualifications may be waived by the Board. A variation is minor if waiver of the variation does not create a competitive advantage or disadvantage of a material nature.

All vendors determined by the District to meet the pre-qualification requirements shall be pre-qualified. To assure full understanding of the responsiveness to the requirements contained in a Request for Qualifications, discussions may be conducted with qualified vendors. Vendors shall be accorded fair treatment prior to the submittal date with respect to any opportunity for discussion and revision of qualifications. For construction services, any contractor pre-qualified and considered eligible by the Department of Transportation to bid to perform the type of work the project entails shall be presumed to be qualified to perform the project.

The Board shall have the right to reject all qualifications if there are not enough to be competitive or if rejection is determined to be in the best interest of the District. No vendor shall be entitled to recover any costs of qualification preparation or submittal from the District.

(i) Notice of intent to pre-qualify, including rejection of some or all qualifications, shall be provided in writing to all vendors by United States Mail, electronic mail, hand delivery, facsimile, or overnight delivery service. The notice shall include the following statement: "Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules," or wording to that effect. Protests of the District's pre-qualification decisions under this Rule shall be in accordance with the procedures set forth in Rule 3.11; provided however, protests related to the pre-qualification criteria and procedures for construction services shall be resolved in accordance with section (2)(b) of this Rule and Section 255.20(1)(b) of the Florida Statutes.

Suspension, Revocation, or Denial of Qualification

The District, for good cause, may deny, suspend, or revoke a prequalified vendor's pre-qualified status. A suspension, revocation, or denial for good cause shall prohibit the vendor from bidding on any District constrnction contract for which qualification is required, shall constitute a determination of non-responsibility to bid on any other District construction or maintenance contract, and shall prohibit the vendor from acting as a material supplier or subcontractor on any District contract or project during the period of suspension, revocation, or denial. Good cause shall include the following:
One of the circumstances specified under Section 337.16(2), Fla. Stat., has occurred.

11. Affiliated contractors submitted more than one proposal for the same work. In this event the pre-qualified status of all  of  the  affiliated bidders will be revoked, suspended , or denied. All bids of affiliated bidders will be rejected.

111. The vendor made or submitted false, deceptive, or fraudulent statements, certifications, or materials in any claim for payment or any information required by any District contract.

1v. The vendor or its affiliate defaulted on any contract or a contract surety assumed control of financial responsibility for any contract of the vendor.

v. The vendor's qualification to bid is suspended,  revoked,  or  denied  by any other public or semi-public entity, or the vendor has been  the  subject of a civil enforcement proceeding or settlement involving a public or semi-public entity.

v1. The vendor failed to comply with contract or waffanty requirements or failed to follow District direction in the performance of a contract.

v11. The vendor failed to timely furnish all contract documents required by the contract specifications, special provisions, or by any state or federal statutes or regulations. If the vendor fails to furnish any of the subject contract documents by the expiration of the period of suspension, revocation, or denial set forth above, the vendor's pre­ qualified status shall remain suspended, revoked, or denied until the documents are furnished.

v111. The vendor failed  to  notify  the District  within 10 days of the vendor, or any of its affiliates, being declared in default or otherwise not completing work on a contract or  being  suspended  from  qualification to bid or denied qualification to bid by any other public or semi-public agency.

1x. The vendor did not pay its subcontractors or suppliers in a timely manner or in compliance with contract documents.

The vendor has demonstrated instances of poor or unsatisfactory performance, deficient management resulting in project delay, poor quality workmanship, a history of payment of liquidated damages, untimely completion of projects, uncooperative attitude, contract litigation, inflated claims or defaults.

x1. An affiliate of the vendor has previously been determined by the District to be non-responsible, and the specified period of suspension, revocation , denial, or non-responsibility remains in effect.

xn.	The vendor or affiliate(s) has been convicted of a contract crime.

The term "contract crime" means any violation of state or federal antitrust laws with respect to a public contract or any violation of any state or federal law involving fraud, bribery, collusion, conspiracy, or material misrepresentation with respect to a public contract.

The term "convicted" or "conviction" means a finding of guilt or a conviction of a contract crime, with or without an adjudication of guilt, in any federal or state trial court of record as a result of a jury verdict, nonjury trial, or entry of a plea of guilty or nolo contendere.

A denial, suspension, or revocation shall prohibit the vendor from being a subcontractor on District work during the period of denial, suspension, or revocation, except when a prime contractor's bid has used prices of a subcontractor who becomes disqualified after  the  bid,  but  before the request for authorization to sublet is presented.

The District shall inform the vendor in writing of its intent to deny, suspend, or revoke its pre-qualified status and inform the vendor of its right to a hearing, the procedure which must be followed, and the applicable time limits. If a hearing is requested within 10 days after the receipt of the notice of intent, the hearing shall be held within 30 days after receipt by the District of the request for the hearing. The decision shall be issued within 15 days after the hearing.

Such suspension or revocation shall not affect the vendor's obligations under any preexisting contract.

In the case of contract crimes, the vendor's pre-qualified status under this Rule shall be revoked indefinitely. For all violations of Rule 3.4(3)(a) other than for the vendor's conviction for contract crimes, the revocation, denial, or suspension of a vendor's pre-qualified status under this Rule shall be for a specific period of time based on the seriousness of the deficiency.

Examples of factors affecting the seriousness of a deficiency are:

Impacts on project schedule, cost, or quality of work;

n. Unsafe conditions allowed to exist;

111. Complaints from the public;

Iv. Delay or interference with the bidding process;

v. The potential for repetition;

v1. Integrity of the public contracting process;

VIL Effect on the health, safety, and welfare of the public.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: §§ 190.033, 255.0525, 255.20, Fla. Stat.

Rule 3.5

(1)

(2)

Construction Contracts, Not Design-Build.

Scope. All contracts for the construction or  improvement  of  any  building, structure, or other public construction works authorized by Chapter 190 of the Florida Statutes, the costs of which are  estimated  by the District  in  accordance with generally accepted cost accounting principles to be in excess of the threshold amount for applicability of Section 255.20 of the Florida Statutes, as that amount may be indexed or amended from time to time, shall  be let under  the  terms of  these Rules and the procedures of Section 255.20 of the Florida Statutes,  as the same may be amended from time to time. A project shall not be divided solely to avoid the threshold bidding requirements.

Procedure. When a purchase of construction services is within the scope of this Rule, the following procedures shall apply:

The Board shall cause to be prepared an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

Notice of the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation shall be advertised at least once in a newspaper of general circulation in the District and in the county in which the District is located. The notice shall also include the amount of the bid bond, if one is required. The notice  shall allow at least twenty-one  (21)  days for submittal of sealed bids, proposals, replies,  or responses,  unless  the Board, for good cause, determines a shorter period of  time  is appropriate. Any project projected to cost  more  than  five  hundred thousand dollars ($500,000) must  be  noticed  at least thirty (30) days prior to the date for submittal of bids, proposals, replies, or responses. If the  Board has previously pre-qualified contractors pursuant to Rule 3.4 and determined that only the contractors that have been pre-qualified will be permitted to submit bids, proposals, replies, and responses, the Notice of Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation need not be published. Instead, the Notice of Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation shall be sent to the pre-qualified contractors by United States Mail, hand delivery, facsimile, or overnight delivery service.

The District may maintain lists of persons interested in receiving notices of Invitations to Bid, Requests for Proposals, Invitations to Negotiate, and Competitive Solicitations. The District shall make a good faith effort to provide written notice, by electronic mail, United States Mail, hand delivery, or facsimile, to persons who provide their name and address to the District Manager for inclusion on the list. However, failure of a person to receive the notice shall not invalidate any contract awarded in accordance with this Rule and shall not be a basis for a protest of any contract award.

If the District has pre-qualified providers of construction services, then, at the option of the District, only those persons who have been pre-qualified will be eligible to submit bids, proposals, replies, or responses to Invitations to Bid, Requests for Proposals, Invitations to Negotiate, and Competitive Solicitations.

In order to be eligible to submit  a bid, proposal,  reply, or response,  a firm or individual must, at the time of receipt of the bids, proposals, replies, or responses:

Hold all required applicable state professional licenses in good standing;

Hold all required applicable federal licenses in good  standing,  if any;

Hold a current and active Florida  corporate  charter  or  be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the bidder  is a corporation; and

Meet any special pre-qualification requirements set forth in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

Any contractor that has been found guilty by a court of any violation of federal labor or employment tax laws regarding subjects including but not limited to, reemployment assistance, safety, tax withholding, worker's compensation, unemployment tax, social security and  Medicare  tax, wage or hour, or prevailing rate laws within the past 5 years may be considered ineligible by the District to submit a bid, response, or proposal  for  a  District project.

Evidence of compliance with these Rules must be submitted with the bid, proposal, reply, or response, if required by the District. Failure to submit evidence of compliance when required may be grounds for rejection of the bid, proposal, reply, or response.

Bids, proposals, replies, and responses, or the p01iions of which that include the price, shall be publicly opened at a meeting noticed in accordance with Rule 1.3, and at which at least one district representative is present. The name of each bidder and the price submitted in the bid shall be announced at such meeting and shall be made available upon request. Minutes should be taken at the meeting and maintained by the District. Bids, proposals, replies, and responses shall be evaluated in

accordance with the respective Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation and these Rules. Minor variations in the bids, proposals, replies, or responses may be waived by the Board. A variation is minor if waiver of the variation does not create a competitive advantage or disadvantage of a material nature. Mistakes in arithmetic extension of pricing may be corrected by the Board. Bids and proposals may not be modified or supplemented after opening; provided however, additional information may be requested and/or provided to evidence compliance, make non-material modifications, clarifications, or supplementations, and as otherwise permitted by Florida law.

The lowest Responsive Bid submitted by a Responsive and Responsible Bidder in response to an Invitation to Bid shall be accepted. In relation to a Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, the Board shall select the Responsive Proposal, Reply, or Response submitted by a Responsive and Responsible Vendor which is most advantageous to the District. To assure full understanding of the responsiveness to the solicitation requirements contained in a Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, discussions may be conducted with qualified vendors. Vendors shall be accorded fair treatment prior to the submittal date with respect to any opportunity for discussion, preparation, and revision of bids, proposals, replies, and responses.

The Board shall have the right to reject all bids, proposals, replies, or responses because they exceed the amount of funds budgeted for the purchase, if there are not enough to be competitive, or if rejection is determined to be in the best interest of the District. No contractor shall be entitled to recover any costs of bid, proposal, response, or reply preparation or submittal from the District.

The Board may require potential contractors to furnish bid bonds, performance bonds, and/or other bonds with a responsible surety to be approved by the Board.

G) Notice of intent to award, including rejection  of  some  or  all  bids,  proposals, replies, or responses, shall be provided in writing to all contractors by United States Mail, hand delivery, facsimile, or overnight delivery service. The · notice shall include the following statement: "Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules," or wording to that effect. Protests of the District's purchase of construction services under this Rule shall be in accordance with the procedures set forth in Rule 3.11.

44

(k)  If less than three (3) Responsive  Bids, Proposals,  Replies,  or Responses  are received, the District may purchase construction services or may reject the bids, proposals, replies, or responses for a lack of competitiveness. If no Responsive Bid, Proposal, Reply, or Response is received, the District may proceed with the procurement of construction services, in the manner the Board determines is in the best interests of the District, which may include but is not limited to a direct purchase of the construction services without further competitive selection processes.

Sole Source; Government. Construction services that are only available from a single source are exempt from this Rule. Construction services provided by governmental agencies are exempt from this Rule. This Rule shall not apply to the purchase of construction services, which may include goods, supplies, or materials, that are purchased under a federal, state, or local government contract that has been competitively procured by such federal, state, or local government in a manner consistent with the material procurement requirements of these Rules. A contract for construction services is exempt from this Rule if state or federal law prescribes with whom the District must contract or if the rate of payment is established during the appropriation process.

Contracts; Public Records. In accordance with Florida law, each contract entered into pursuant to this Rule shall include provisions required by law that require the contractor to comply with public records laws.

Emergency Purchases. The District may make an Emergency Purchase without complying with these rules. The fact that an Emergency Purchase has occurred or is necessary shall be noted in the minutes of the next Board Meeting.

Exceptions. This Rule is inapplicable when:

The project is undertaken as repair or maintenance of an existing public facility;

The funding source of the project will be diminished or lost because the time required to competitively award the project after the funds become available exceeds the time within which the funding source must be spent;

The District has competitively awarded a project and the contractor has abandoned the project or the District has terminated the contract; or

The District, after public notice, conducts a public meeting under Section
286.011 of the Florida Statutes, and finds by a majority vote of the Board that it is in the public's best interest to perform the project using its own services, employees, and equipment.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 119.0701, 189.053, 190.033, 255.0518, 255.0525, 255.20, 287.055, Fla. Stat.

Rule 3.6

(1)

(2)

Construction Contracts, Design-Build.

Scope. The District may utilize Design-Build Contracts for any public construction project for which the Board determines that use of such contract is in the best interest of the District. When letting a Design-Build Contract, the District shall use the following procedure:

Procedure.

The District shall utilize a Design Criteria Professional meeting the requirements of Section 287.055(2)(k) of the Florida Statutes, when developing a Design Criteria Package, evaluating the proposals and qualifications submitted by Design-Build Firms, and dete1mining compliance of the project construction with the Design Criteria Package. The Design Criteria Professional may be an employee of the District, may be the District Engineer selected by the District pursuant to Section
287.055 of the Florida Statutes, or may be retained pursuant to Rule 3.1. The Design Criteria Professional is not eligible to render services under a Design-Build Contract executed pursuant to the Design Criteria Package.

A Design Criteria Package for the construction project shall  be  prepared and sealed by the Design Criteria Professional. If the project  utilizes  existing plans, the Design Criteria Professional shall create a  Design  Criteria Package by supplementing the plans with project specific requirements, if any.

The Board may either choose to award the Design-Build Contract pursuant to the competitive proposal selection process set forth in Section 287.055(9) of the Florida Statutes, or pursuant to the qualifications-based selection process pursuant to Rule 3.1.

Qualifications-Based Selection. If the process set forth in Rule 3.1 is utilized, subsequent to competitive negotiations, a guaranteed maximum. price and guaranteed completion date shall be established.

Competitive Proposal-Based Selection. If the competitive proposal selection process is utilized, the Board, in consultation with the Design Criteria Professional, shall establish the criteria, standards and procedures for the evaluation of Design-Build Proposals based on price, technical, and design aspects of the project, weighted for the project. After a Design Criteria Package and the standards and procedures for evaluation of proposals have been developed, competitive proposals from qualified firms shall be solicited pursuant to the design criteria by the following procedure:

A Request for Proposals shall be advertised at least once in a newspaper of general circulation in the county in which the District is located. The notice shall allow at least twenty-one (21) days for submittal of sealed proposals, unless the Board, for good cause, determines a shorter period of time is appropriate. Any project projected to cost more than five hundred thousand dollars ($500,000) must be noticed at least thiliy (30) days prior to the date for submittal of proposals.

The District may maintain lists of persons interested in receiving notices of Requests for Proposals. The  District shall malce a good faith effort to provide written notice, by electronic mail, United States Mail, hand delivery, or facsimile, to persons who provide their name and address to the District Manager for inclusion on the list. However, failure of a person to receive the notice shall not invalidate any contract awarded in accordance  with  this  Rule  and shall not be a basis for a protest of any contract award.

In order to be eligible to submit a proposal, a firm must, at the time of receipt of the proposals:

Hold the required applicable state professional licenses in good standing, as defined by Section 287.055(2)(h) of the Florida Statutes;

Hold all required applicable federal licenses in good standing, if any;

Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the proposer is a corporation;

Meet any special pre-qualification requirements set forth in the Request for Proposals and Design Criteria Package.

Any contractor that has been found guilty by a court of any violation of federal labor or employment tax laws regarding subjects including but not limited to reemployment assistance, safety, tax withholding, worker's compensation, unemployment tax, social security and Medicare tax,  wage or hour, or prevailing rate laws within the past 5 years may

be considered ineligible by the District to submit a bid, response, or proposal for a District project.

Evidence of compliance with these Rules  must  be  submitted with the proposal if required by the District. Failure to submit evidence of compliance when  required may be grounds for rejection of the proposal.

The proposals, or the portions of which that include the price, shall be publicly opened at a meeting noticed in accordance with Rule 1.3, and at which at least one district representative is present. The name of each bidder and the price submitted in the bid shall be announced at such meeting and shall be made available upon request. Minutes should be taken at the meeting and maintained by the District. In consultation with the Design Criteria Professional, the Board shall evaluate the proposals received based on evaluation criteria and procedures established prior to the solicitation of proposals, including but not limited to qualifications, availability, and past work of the films and the partners and members thereof. The Board shall then select no fewer than three (3) Design­ Build Firms as the most qualified.

The Board shall have the right to reject all proposals if the proposals are too high, or rejection is determined  to  be in  the best interest of the District. No  vendor  shall be entitled to recover any costs of proposal preparation or  submittal from the District.

If less than three (3) Responsive Proposals are received, the District may purchase design-build services or may reject the proposals for lack of competitiveness. If no Responsive Proposals are received, the District may proceed with the procurement of design-build services in the manner the Board determines is in the best interests of the District, which may include but is not limited to a direct purchase of the design-build services without further competitive selection processes.

Notice of the rankings adopted by the Board, including the rejection of some or all proposals, shall be provided in writing to all consultants by United States Mail, hand delivery, facsimile, or overnight delivery service. The notice shall include the following statement: "Failure to file a protest within the time prescribed in Rule 3.11 of the

Rules of the District shall constitute a waiver of proceedings under those Rules," or wording to that effect. Protests of the District's rankings under this Rule shall be in accordance with the procedures set forth in Rule 3.11.

The Board shall negotiate a contract with the firm ranking the highest based on the evaluation standards and shall establish a price which the Board determines is fair, competitive and reasonable. Should the Board be unable to negotiate a satisfactory contract with the firm considered to be the most qualified at a price considered by the Board to be fair, competitive, and reasonable, negotiations with that firm must be terminated. The Board shall then undertake negotiations with the second most qualified firm, based on the ranking by the evaluation standards. Should the Board be unable to negotiate a satisfactory contract with the firm considered to be the second most qualified at a price considered by the Board to be fair, competitive, and reasonable, negotiations with that firm must be terminated. The Board shall then undertake negotiations with the third most qualified firm. Should the Board be unable to negotiate a satisfactory contract with the firm considered to be the third most qualified at a price considered by the Board to be fair, competitive, and reasonable, negotiations with that firm must be terminated. Should the Board be unable to negotiate a satisfactory contract with any of the selected firms, the Board shall select additional firms in order of their rankings based on the evaluation standards and continue negotiations until an agreement is reached or the list of firms is exhausted.

After the Board contracts with a firm, the firm shall bring to the Board for approval, detailed working drawings of the project.

The Design Criteria Professional shall evaluate the compliance of the detailed working drawings and project construction with the Design Criteria Package and shall provide the Board with a report of the same.

Contracts; Public Records. In accordance with Florida law, each contract entered into pursuant to this Rule shall include provisions required by law that require the contractor to comply with public records laws.

Emergency Purchase. The Board may, in case of public emergency, declare an emergency and immediately proceed with negotiations with the best qualified

Design-Build Firm available at the  time.  The fact  that  an Emergency  Purchase has occurred shall be noted in the minutes of the next Board meeting.

Exceptions. This Rule is inapplicable when:

The project is undertaken as repair or maintenance of an existing public facility;

The funding source of the project will be diminished or lost because the time required to competitively award the project after the funds become available exceeds the time within which the funding source must be spent;

The District has competitively awarded a project and the contractor has abandoned the project or the District has terminated the contractor; or

The District, after public notice, conducts a public meeting under Section
286.011 of the Florida Statutes, and finds by a majority vote of the Board that it is in the public's best interest to perform the project using its own services, employees, and equipment.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 119.0701, 189.053, 190.033, 255.0518, 255.0525, 255.20, 287.055, Fla. Stat.

Rule 3.7

(1)

(2)

Payment and Performance Bonds.

Scope. This Rule shall apply to contracts for  the  construction  of  a  public building, for the prosecution  and completion  of a public work, or for repairs upon  a public building or public work and shall be construed in addition to terms prescribed by any other Rule that may also apply to such contracts.

Required Bond. Upon entering into a contract for any of the services described in section (1) of this Rule in excess of $200,000 , the Board should require that the contractor, before commencing the work, execute and record a payment and perfmmance bond in an amount equal to the contract price. Notwithstanding the terms of the contract or any other law, the District may not make payment to the contractor until the contractor has provided to the District a certified copy of the recorded bond.

(3)    Discretionary  Bond.  At the discretion of the  Board, upon entering  into  a contract for any of the services described in section (1) of this Rule for an amount not exceeding $200,000, the contractor may be exempted from executing  a payment and perfmmance bond.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: § 255.05, Fla. Stat.

Rule 3.8

(1)

(2)

Goods, Supplies, and Materials.

Purpose and Scope. All purchases of goods, supplies, or materials exceeding the amount provided in Section 287.017 of the Florida Statutes, for CATEGORY FOUR, shall be purchased under the terms  of this Rule.  Contracts  for purchases  of "goods, supplies, and materials" do not include printing, insurance, advertising, or legal notices. A contract involving goods, supplies, or materials  plus maintenance services may, in the discretion of the Board, be treated  as a contract for maintenance services. However, a purchase shall not  be  divided  solely  in order to avoid the threshold bidding requirements.

Procedure. When a purchase  of goods, supplies , or materials is within  the scope  of this Rule, the following procedures shall apply:

The Board shall cause to be prepared an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

Notice of the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation shall be advertised at least once in a newspaper of general circulation within the District  and within the  county in which the  District is located.  The notice shall also include the  amount  of the bid bond, if one is required. The notice shall allow at least seven (7) days for submittal of bids, proposals, replies, or responses.

The District may maintain lists  of persons  interested  in receiving  notices of Invitations to Bid, Requests for Proposals, Invitations to Negotiate, or Competitive Solicitations. The District shall make a good faith eff01i to provide written notice, by electronic mail, United States Mail, hand  delivery, or facsimile, to persons who provide their  name and  address  to the District Manager for inclusion on the  list.  However,  failure  of  a person to receive the notice shall not invalidate any contract awarded in accordance with this Rule and shall not be a basis for a protest of any contract award.

If the District has pre-qualified suppliers of goods, supplies, and materials, then, at the option of the District, only those persons who have been pre­ qualified will be eligible to submit bids, proposals, replies, or responses.

In order to be eligible to submit a bid, proposal, reply, or response, a firm or individual must, at the time of receipt of the bids, proposals, replies, or responses:

Hold all required applicable state professional licenses m good standing;

Hold all required applicable federal licenses in good standing, if any;

Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the vendor is a corporation; and

Meet any special pre-qualification requirements set forth in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

Evidence of compliance with these Rules must be submitted with the bid, proposal, reply or response if required by the District. Failure to submit evidence of compliance when required may be grounds for rejection of the bid, proposal, reply, or response.

Any firm or individual whose principal place of business is outside the State of Florida must also submit a written opinion of an attorney at law licensed to practice law in that foreign state, as to the preferences, if any or none, granted by the law of that foreign state to business entities whose principal places of business are in that foreign state, in the letting of any or all public contracts. Failure to submit such a written opinion or submission of a false or misleading written opinion may be grounds for rejection of the bid, proposal, reply, or response.

Bids, proposals, replies, and responses shall be publicly opened at the time and place noted on the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation. Bids, proposals, replies, and responses shall be evaluated in accordance with the respective Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, and this Rule. Minor variations in the bids, proposals, replies, or responses may be waived by the Board. A variation is minor if waiver of the variation does not create a competitive advantage or disadvantage of a material nature. Mistakes in arithmetic extension of pricing may be corrected by the Board. Bids and proposals may not be modified or supplemented after opening; provided however, additional information may be requested and/or provided to evidence compliance, make non­ material modifications, clarifications, or supplementations, and as otherwise permitted by Florida law.

The lowest Responsive Bid, after taking into account the preferences provided for in this subsection, submitted by a Responsive and Responsible Bidder in response to an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation shall be accepted. If the lowest Responsive Bid is submitted by a Responsive and Responsible Bidder whose principal place of business is located in a foreign state which does not grant a preference in competitive purchase to businesses whose principal place of business are in that foreign state, the

lowest Responsible and Responsive Bidder whose principal place  of business is in the State of Florida shall be awarded a preference of five (5) percent. If the lowest Responsive Bid is submitted by a Responsive and Responsible Bidder whose principal place of business is located  in  a  foreign state which grants a preference in competitive purchase  to businesses whose principal place of business are in that foreign state, the lowest Responsible and Responsive Bidder whose principal place  of business is in the State of Florida shall be awarded a preference  equal  to  the preference granted by such foreign state.

To assure full understanding of the responsiveness to the solicitation requirements contained in an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, discussions may be conducted with qualified vendors. Vendors shall be accorded fair treatment prior to the submittal date with respect to any opportunity for discussion, preparation, and revision of bids, proposals, replies, and responses.

The Board shall have the right to reject all bids, proposals, replies, or responses because they exceed the amount of funds budgeted for the purchase, if there are not enough to be competitive, or if rejection is determined to be in the best interest of the District. No vendor shall be entitled to recover any costs of bid, proposal, reply, or response preparation or submittal from the District.

The Board may require bidders and proposers to furnish bid bonds, performance bonds, and/or other bonds with a responsible surety to be approved by the Board.

Notice of intent to award, including rejection of some or all bids, proposals, replies, or responses shall be provided in writing to all vendors by United States Mail, hand delivery, facsimile, or overnight delivery service. The notice shall include the following statement: "Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules," or wording to that effect. Protests of the District's purchase of goods, supplies, and materials under this Rule shall be in accordance with the procedures set forth in Rule 3.11.

If less than three (3) Responsive Bids, Proposals, Replies, or Responses are received, the District may purchase goods, supplies, or materials, or may reject the bids, proposals, replies, or responses for a lack of competitiveness. If no Responsive Bid, Proposal, Reply, or Response is received, the District may proceed with the procurement of goods, supplies, and materials, in the manner the Board determines is in the best interests of the District, which may include but is not limited to a direct

purchase of the goods, supplies, and materials without further competitive selection processes.

Goods, Supplies, and Materials included in a Construction Contract Awarded Pursuant to Rule 3.5 or 3.6. There may be occasions where the District has undergone the competitive purchase of constrnction services which contract may include the provision of goods, supplies, or materials. In that instance, the District may approve a change order to the contract and directly purchase the goods, supplies, and materials. Such purchase of goods, supplies, and materials deducted from a competitively purchased construction contract shall be exempt from this Rule.

Exemption. Goods, supplies, and materials that are only available from a single source are exempt from this Rule. Goods, supplies, and materials provided by governmental agencies are exempt from this Rule. A contract for goods, supplies, or materials is exempt from this Rule if state or federal law prescribes with whom the District must contract or if the rate of payment is established during the appropriation process. This Rule shall not apply to the purchase of goods, supplies or materials that are purchased under a federal, state, or local government contract that has been competitively procured by such federal, state, or local government in a manner consistent with the material procurement requirements of these Rules.

Renewal. Contracts for the purchase of goods, supplies, and/or materials subject to this Rule may be renewed for a maximum period of five (5) years.

Emergency Purchases. The District may make an Emergency Purchase without complying with these rules. The fact that an Emergency Purchase has occurred or is necessary shall be noted in the minutes of the next Board meeting.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 189.053, 190.033, 287.017, 287.084, Fla. Stat.

Rule 3.9	Maintenance Services.

Scope. All contracts for maintenance of any District facility or project shall be set under the te1ms of this Rule if the cost exceeds the amount provided in Section
287.017 of the Florida Statutes, for CATEGORY FOUR. A contract involving goods, supplies, and materials plus maintenance services may, in the discretion of the Board, be treated as a contract for maintenance services. However, a purchase shall not be divided solely in order to avoid the threshold bidding requirements.

Procedure. When a purchase of maintenance services is within the scope of this Rule, the following procedures shall apply:

The Board shall cause to be prepared an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

Notice of the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation shall be advertised at least once in a newspaper of general circulation  within the District  and within the county in which the  District is  located.  The notice shall also include the amount  of the bid bond, if one is required . The notice shall allow at least seven (7) days for submittal of bids, proposals, replies, or responses.

The District may maintain lists of persons interested in receiving notices of Invitations to Bid, Requests for Proposals, Invitations to Negotiate, and Competitive Solicitations. The District shall make a good faith effort to provide written notice, by electronic mail, United States Mail, hand delivery, or facsimile, to persons who provide their name and address to the District Manager for inclusion on the list. However, failure of a person to receive the notice shall not invalidate any contract awarded in accordance with this Rule and shall not be a basis for a protest of any contract award.

If the District has pre-qualified suppliers of maintenance services, then, at the option of the District, only those persons who have been pre-qualified will be eligible to submit bids, proposals, replies, and responses.

In order to be eligible to submit a bid, proposal, reply, or response,  a firm  or individual must, at the time of receipt of the bids, proposals, replies, or responses:

Hold all required applicable state professional licenses m good standing;

Hold all required applicable federal licenses in good standing, if any;

Hold a cunent and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the vendor is a corporation; and

Meet any special pre-qualification requirements set forth in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

Evidence of compliance with these Rules must be submitted with the bid, proposal, reply, or response if required by the District. Failure to submit evidence of compliance when required may be grounds for rejection of the bid, proposal, reply, or response.

Bids, proposals, replies, and responses shall be publicly opened at the time and place noted on the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation. Bids, proposals, replies, and responses shall be evaluated in accordance with the respective Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, and these Rules. Minor variations in the bids, proposals, replies, and responses may be waived by the Board. A variation is minor if waiver of the variation does not create a competitive advantage or disadvantage of a material nature. Mistakes in arithmetic extension of pricing may be conected by the Board. Bids and proposals may not be modified or supplemented after opening; provided however, additional information may be requested and/or provided to evidence compliance, make non-material modifications, clarifications, or supplementations, and as otherwise permitted by Florida law.

The lowest Responsive Bid submitted in response to an Invitation to Bid by a Responsive and Responsible Bidder shall be accepted. In relation to a Request for Proposals, Invitation to Negotiate or Competitive Solicitation the Board shall select the Responsive Proposal, Reply, or Response submitted by a Responsive and Responsible Vendor which is most advantageous to the District. To assure full understanding of the responsiveness to the solicitation requirements contained in a Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, discussions may be conducted with qualified vendors. Vendors shall be accorded fair treatment prior to the submittal date with respect to any opportunity for discussion, preparation, and revision of bids, proposals, replies, or responses.

The Board shall have the right to reject all bids, proposals, replies, or responses because they exceed the amount of funds budgeted for the purchase, if there are not enough to be competitive, or if rejection is determined to be in the best interest of the District. No Vendor shall be

entitled to recover any costs of bid, proposal, reply, or response preparation or submittal from the District.

The Board may require bidders and proposers to furnish bid bonds, performance bonds, and/or other bonds with a responsible surety to be approved by the Board.

G) Notice  of  intent  to  award,  including  rejection  of  some  or  all  bids, proposals, replies, or responses shall be provided  in writing to all vendors  by United States Mail, hand delivery, facsimile, or overnight delivery service. The notice shall include the following statement: "Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules," or wording to that effect. Protests of the District's procurement of maintenance services under this Rule shall be in accordance with the  procedures  set  forth  in Rule 3.11.

(k) If  less than  three (3) Responsive  Bids, Proposals,  Replies, or Responses are received, the District may purchase the maintenance services or may reject the bids, proposals, replies, or responses for a lack of competitiveness. If no Responsive Bid, Proposal, Reply, or Response is received, the District may proceed with the procurement of maintenance services, in the manner the Board determines is in the best interests of the District, which may include but is not limited to a direct purchase of the maintenance services without further competitive selection processes.

Exemptions. Maintenance services that are only available from a single source are exempt from this Rule. Maintenance services provided by governmental agencies are exempt from this Rule. A contract for maintenance services is exempt from this Rule if state or federal law prescribes with whom the District must contract or if the rate of payment is established during the appropriation process.

Renewal. Contracts for the purchase of maintenance services subject to this Rule may be renewed for a maximum period of five (5) years.

Contracts; Public Records. In accordance with Florida law, each contract entered into pursuant to this Rule shall include provisions required by law that require the contractor to comply with public records laws.

Emergency Purchases. The District may make an Emergency Purchase without complying with these rules. The fact that an Emergency Purchase has occurred or is necessary shall be noted in the minutes of the next Board meeting.

Specific Authority: §§ 190.011(5), 190.011(15), 190.033, Fla. Stat.
Law Implemented: §§ 119.0701, 190.033, 287.017, Fla. Stat.

Rule 3.10	Contractual Services.

Exemption from Competitive Purchase. Pursuant to Section 190.033(3) of the Florida Statutes, Contractual Services shall not be subject  to  competitive purchasing requirements. If an agreement is predominantly for  Contractual Services, but also includes maintenance services or the purchase of goods and services, the contract shall not be subject to competitive purchasing requirements . Regardless of whether an advertisement or solicitation for Contractual Services is identified as an Invitation to Bid,  Request  for Proposals,  Invitation  to Negotiate, or Competitive Solicitation, no rights or  remedies  under  these  Rules,  including but not limited to protest rights, are conferred on persons, firms, or vendors proposing to provide Contractual Services to the District.

Contracts; Public Records. In accordance with Florida law, each contract for Contractual Services shall include provisions required by law that require the contractor to comply with public records laws.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 119.0701, 190.011(3), 190.033, Fla. Stat.

Rule 3.11	Protests with Respect to Proceedings under Rules 3.1, 3.2, 3.3, 3.4, 3.5, 3.6,
3.8, and 3.9.

The resolution of any protests with respect to proceedings under Rules 3.1, 3.2, 3.3, 3.4, 3.5, 3.6, 3.8, and 3.9 shall be in accordance with this Rule.

Filing.

With respect to a protest regarding qualifications, specifications, documentation, or other requirements contained in a Request for Qualifications, Request for Proposals, Invitation to Bid, or Competitive Solicitation issued by the District, the notice of protest shall be filed in writing within seventy-two (72) calendar hours (excluding Saturdays, Sundays, and state holidays) after the first advertisement of the Request for Qualifications, Request for Proposals, Invitation to Bid, or Competitive Solicitation. A formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days (including Saturdays, Sundays, and state holidays) after the initial notice of protest was filed. For purposes of this Rule, wherever applicable, filing will be perfected and deemed to have occurred upon receipt by the District. Failure to file a notice of protest shall constitute a waiver of all rights to protest the District's intended decision. Failure to file a formal written protest shall constitute an abandonment of the protest proceedings and shall automatically terminate the protest proceedings.

Except for those situations covered by subsection (l)(a) of this Rule, any  firm or person who is affected adversely  by  a  District's  ranking  or intended award under Rules 3.1, 3.2, 3.3, 3.4, 3.5, 3.6, 3.8, or  3.9  and desires to contest the District's ranldng or intended  award, shall  file with  the District a written notice of protest within seventy-two (72)  calendar hours (excluding Saturdays, Sundays, and state holidays)  after  receipt  of the notice of the District's ranking or intended award. A formal  protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days (including Saturdays, Sundays, and state holidays) after the initial  notice  of  protest  was  filed. For purposes of this Rule, wherever  applicable,  filing  will  be  perfected and deemed to have occurred upon receipt by the District. Failure to file a notice of protest shall constitute a waiver of all rights  to  protest  the District's ranking or intended award. Failure  to  file  a  formal  written protest shall constitute an abandonment of  the  protest  proceedings  and shall automatically terminate the protest proceedings.

If the requirement for the posting of a protest bond and the amount of the protest bond, which may be expressed by a percentage of the contract to be awarded or a set amount, is disclosed in the District's competitive solicitation documents for a particular purchase under Rules 3.1, 3.2, 3.3,

3.4, 3.5, 3.6, 3.8, or 3.9, any person who files a notice of protest must post the protest bond. The amount of the protest bond shall be determined by District staff after consultation with the Board and within the limits, if any, imposed by Florida law. In the event the protest is successful, the protest bond shall be refunded to the protestor. In the event the protest is unsuccessful, the protest bond shall be applied towards the District's costs, expenses, and attorney's fees associated with hearing and defending the protest. In the event the protest is settled by mutual agreement of the parties, the protest bond shall be distributed as agreed to by the District and protestor.

The District does not accept documents filed by electronic  mail  or  facsimile transmission. Filings are only accepted during normal business hours.

Contract Execution. Upon receipt of a notice of protest which has been timely filed, the District shall not execute the contract under protest until the subject of the protest is resolved. However, if the District sets forth in writing particular facts and circumstances showing that delay incident to protest proceedings will jeopardize the funding for the project, will materially increase the cost of the project, or will create an immediate and serious danger to the public health, safety, or welfare, the contract may be executed.

Informal Proceeding. If the Board determines a protest does not involve a disputed issue of material fact, the Board may, but is not obligated to, schedule an informal proceeding to consider the protest. Such informal proceeding shall be at a time and place determined by the Board. Notice of such proceeding shall be sent via facsimile, United States Mail, or hand delivery to the protestor and any substantially affected persons or parties not less than three (3) calendar days prior to such informal proceeding. Within thirty (30) calendar days following the informal proceeding, the Board shall issue a written decision setting forth the factual, legal, and policy grounds for its decision.

Formal Proceeding. If the Board determines a protest involves disputed issues of material fact or if the Board elects not to use the informal proceeding process provided for in section (3) of this Rule, the District shall schedule a formal hearing to resolve the protest. The Chairperson shall designate any member of the Board (including the Chairperson), District Manager, District Counsel, or other person as a hearing officer to conduct the hearing. The hearing officer may:

Administer oaths and affirmations;

Rule upon offers of proof and receive relevant evidence;

Regulate the course of the hearing, including any pre-hearing matters;

Enter orders; and

Make or receive offers of settlement, stipulation, and adjustment.

The hearing officer shall, within thirty (30) days after the hearing or receipt of the hearing transcript, whichever is later, file a recommended order which shall include a caption, time and place of hearing, appearances entered at the hearing, statement of the issues, findings of fact and conclusions of law, separately stated, and a recommendation for final District action. The District shall allow each party fifteen (15) days in which to submit written exceptions to the recommended order. The District shall issue a final order within sixty (60) days after the filing of the recommended order.

Intervenors. Other substantially affected persons may join the proceedings as intervenors on appropriate terms which shall not unduly delay the proceedings.

Rejection of all Qualifications, Bids, Proposals, Replies and Responses after Receipt of Notice of Protest. If the Board determines there was a violation of law, defect, or an irregularity in the competitive solicitation process, the Bids, Proposals, Replies, and Responses are too high, or if the Board determines it is otherwise in the District's best interest, the Board may reject all qualifications, bids, proposals, replies, and responses and start the competitive solicitation process anew. If the Board decides to reject all qualifications, bids, proposals, replies, and responses and start the competitive solicitation process anew, any pending protests shall automatically terminate.

Settlement. Nothing herein shall preclude the settlement of any protest under this Rule at any time.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: § 190.033, Fla. Stat.

Rule 4.0	Effective Date.

These Rules shall be effective August 22, 2019, except that no election  of  officers  required by these Rules shall be required until after the next regular election for the Board.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: §§ 190.011(5), 190.011(15), Fla. Stat.

RESOLUTION 2019-14

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE LAKE ASHTON II COMMUNITY DEVELOPMENT DISTRICT ADOPTING AMENDED RATES REGARDING THE USE OF THE DISTRICT AMENITY FACILITIES; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Lake Ashton II Community Development District ("District") is a local unit of special purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within Polk County, Florida; and

WHEREAS, Chapter 190 and 120, Florida Statutes, authorizes the District to adopt rules, rates, charges and fees to govern the administration of the District and defray costs of operation and to adopt resolutions as may be necessary for the conduct of District business; and

WHEREAS, the District has previously adopted its Rules for the District - Chapter 111: Fees for Use of District Facilities and Services of the District, last revised August 14, 2015, regarding the fees for the use of the District's amenity facilities; and

WHEREAS, after providing notice pursuant to Florida law, and after holding a public hearing thereon, the Board of Supervisors ("Board") finds that it is in the best interests of the District and necessary for the efficient operation of the District to adopt by resolution amended rates related to the use of the District's amenity facilities, attached hereto as Exhibit A, and incorporated herein by this reference, for immediate use and application ("Amended Rates"); and

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE LAKE ASHTON II COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. The above stated recitals are true and correct and are hereby incorporated herein by reference.

SECTION 2. The Amended Rates as set forth in Exhibit A are hereby adopted pursuant to this resolution as necessary for the conduct of District business. The remaining rates shall remain in full force and effect until otherwise amended or rescinded by the Board.

SECTION 3. If any provision of this resolution is held to be illegal or invalid, the other provisions shall remain in full force and effect.

SECTION 4. This resolution shall become effective upon its passage and shall remain in effect unless rescinded or repealed.

PASSED AND ADOPTED this 22nd day of August, 2019.

ATTEST:	LAKE ASHTON II COMMUNITY DEVELOPMENT DISTRICT

Secretary	Chai1man, Board of Supervisors

Exhibit A:	Amended Rates

CHAPTER III:
Lake Ashton II Community Development District
Rule for Amenities Rates

Law Implemented: ss. 190.011, 190.035, Fla. Stat. (2018) Effective Date:   	,2019

In accordance with Chapters 190 and 120 of the Florida Statutes, and on
 	_, 2019, at a duly noticed public meeting and after a duly noticed public hearing, the Board of Supervisors of the Lake Ashton II Community Development District adopted the following rules to govern rates for the District's Amenity Facilities, which shall include, but not specifically limited to, the Lake Ashton  Health  and Fitness  Center.  All  prior rules of the District governing this subject matter are hereby rescinded.

Introduction. This rule addresses various rates, fees and charges associated with the Amenities owned and managed by the Lake Ashton II Community Development District.

Definitions.	The following definitions shall apply to this Chapter III: Rules for Amenities Rates. All capitalized terms not otherwise defined herein have the definitions ascribed to them in the District's Amenities Facilities Policies.

"Amenities Facilities Policies" shall mean the Amenity Facilities Policies of Lake Ashton II Community Development District, as amended from time to time.

"District" shall mean the Lal<:e Ashton II Community Development District.

"Fee Schedule" shall collectively refer to the fees and rates set by these Rules for Amenities Rates.

"HFC" shall mean the Lake Ashton Health and Fitness Center.

"Rules for Amenities Rates" shall mean this Chapter III: Rules for Amenities Rates, as may be amended from time to time, of the Lake Ashton II Community Development District.

Rental Rates. Any Patron or Non-Resident wishing to rent the following portions of the Amenity Facilities must pay the appropriate fee and submit a security deposit in the amounts set forth below:

Area / Service	Patron Rate & Deposit	Non-Resident Rate & Deposit	
HFC Community	Free	$750 regardless of the number of	
Center Room		attendees	
May - October		$0 to $500 refundable facility damage	
		deposit	
HFC Community	Free	$937.50 regardless of the number of	
Center Room		attendees	
November - April		$0 to $500 refundable facility damage	
		deposit	
Rose Garden	Free	$0 to $200 regardless of the number of attendees

$0 to $500 refundable facility damage deposit	
All Other HFC Meeting Room,	Free	$0 to $150 regardless of the number of attendees	
Space, or Facility			
(Kitchen, Poker,		$0 to $500 refundable facility damage	
Card, Craft, Sports		deposit	
Court, Media			
Center, Garden			
Area, and Billiard			
Room)			

4	Entranee Gta e0 1pener
Item	Patron Fee (as established at the discretion of the Amenity Manager)	
Patron	$0 - $70/gate opener	

Clerical Fees; Service Fees.
Item	Patron Fee (as established at the discretion of the Amenity Manager)	
Copies	$.05/page for black and white ink on white paper
$.10/page for black and white ink on color paper
$.25/page for color ink	
Local of Toll Free Facsimiles	$1 for the first page+ $.25/each additional page	
Long-Distance Facsimiles	$2 for the first page + $.25/each additional page	
International Facsimiles	$6 for the first page + $4/each additional page	
Incoming Facsimiles	$.25/page	
Laminating	$5/page	
Quarterly Resident Directory	$2/printed copy	
Propane Replacement for Grills	$10/propane tank replacement	
Reserve Tables for events	$10/table set up - one table per Resident or Non-Resident	

Security Deposits. All required deposits shall be paid in advance of the event in accordance with the District's Amenity Facilities Policies or, if none provided, as determined by the Amenity Manager. The Amenity Manager and any Non-Resident renter shall coordinate and participate in pre- and post-event inspections of any rented Amenity Facility. The refunding of the Deposit, if any, shall not occur until the District representative has verified that the rented

Amenities Facility is in the same or better condition than indicated on the pre-inspection checklist.

Resident Programs, Activities, Services and Goods Fees. A wide variety of programs, activities, services and goods are offered by the District. The fees for these will be based on market rates ranging from $0 to $100/person as determined by the Amenity Manager.

Rental for Memorial Service. No rental fees shall be charged to a Patron using the Amenity Facilities for purposes of a memorial service.

Rental by Governmental Entity. No rental fees shall be charged to a governmental entity using the Amenity Facilities for public safety purposes or for use as a polling location.

Rental by Approved Recreational Clubs or Homeowner's Associations. The District's Board has determined that the purpose of the Amenity Facilities is to provide a facility for recreational activities and, in furtherance of that stated purpose, desires to offer free or reduced rates for rental of the HFC Community Center Room or any other HFC meeting room, space, or facility by (i) valid recreational clubs or organizations approved by the District (as determined in the District's Amenity Facilities Policies) ("Clubs"), (ii) Not-for-Profit (Charitable) organizations ("Charities"); (iii) revenue generating events ("Revenue Generating Events") or (iv) homeowners associations serving the community within the District ("HOA"). The following fees and rates shall apply to such events:

Event Type	Type of Fee/Rate	Amount	
Regular Club or HOA Event	Rental of any Amenity Facility	Free if all persons in attendance are Patrons.

Events with both Patrons and Non-Residents in attendance:
For 0-49 Non-Residents attend: $0 - $25 For 50+ Non-Residents attend: $375	
Charity Event	Rental of any Amenity Facility	$100

Charity must be a fully registered 50l(c)(3) organization recognized by the U.S. IRS.	
Tournaments, Competitions, or Award Banquets by Club or HOA	Rental of any Amenity Facility	$0	
Revenue Generating Event (for both
Patrons/Non- Residents)	Rental of HFC Community Center, Kitchen, and Garden	$150 for set up/take down No damage deposit	
Revenue Generating Event (for both Patrons/Non- Residents)	Rental of All Other HFC Meeting Room, Space, or Facility (Poker, Card, Craft, Sports Court, Media Center, and Billiard Room)	$25/hour for set up/take down (free if no set up/take down required)

No damage deposit	

Special Provisions for Rental Events. The District may in its sole  discretion  require additional staffing, insurance, cleaning, security (private or off-duty law enforcement) or other service for any given event, and, if so, may charge an additional fee for the event equal to the cost of such staffing, insurance, cleaning, security (private or off-duty law enforcement) or service plus up to an additional fifteen percent (15%), which amount may be increased or decreased based upon the prevailing market rates. Unless identified herein, no other amenities  or facilities of the District may be rented.

Nonrefundable; Adjustment of Rates. All fees shall be non-refundable after receipt by the District except when notice of cancellation is received at least six (6) months in advance of the reserved date; provided however, exceptions to the refund policy may be made from time to time, in the District' s sole discretion, if the District is able to re-rent the facility. The Amenities Manager has authority to establish fees within the ranges set forth herein. Further, the Board may adjust by resolution adopted at a duly noticed public meeting any of the fees set forth herein by not more than ten percent (10%) per year to reflect actual costs of operation of the amenities, to promote use of the amenities, or for any other purpose as determined by the Board to be in the best interests of the District. The Board may also in its discretion authorize discounts.
Prior Rules. Any prior rules setting amenities rates are hereby rescinded to the extent such rules are in conflict with the rules set forth herein.
Severability. The invalidity or unenforceability of any one or more provisions of this rule shall not affect the validity or enforceability of the remaining portions of this rule, or any part of this rule not held to be invalid or unenforceable.

[Remainder of page intentionally left blank]

    &	s
Attorneys and Counselors

MEMORANDUM

TO:	Lake Ashton II Community Development District Board of Supervisors

FROM: RE: DATE:

Sarah R. Sandy

Updated Provisions of the District's Rules of Procedure August 22, 2019

Please find attached to this memorandum an updated version of the Lake Ashton  II Community Development District's (the "District's") Rules of Procedure (the "Rules"). Several substantive revisions were made to maintain consistency between the Rules and the current Florida Statutes, including changes implemented in the most recent legislative  session,  as  well  as  to facilitate greater efficiency  in the operation  of the District.  An explanation  of each material  change to the Rules is provided below. Minor formatting changes and edits are not discussed.  Should  you have any questions regarding the revisions to the Rules, please do not hesitate to contact  me via e­  mail at SarahS<alhgslaw.com or via phone at 850-222-7500.

Costs Associated With Public Records Requests (Pages 8-9)

Language was added to Rule 1.2(4) to reflect statutory language regarding calculation of special charges for responding to certain public records requests, and to state that the District is under no duty to produce requested records if the requestor has not paid the required costs or has outstanding charges. The language will help minimize expenses incurred by the District in responding to public records requests.

Financial Disclosure Coordination (Page 9)

Rule 1.2(7) was added to maintain consistency with legislation that was passed during the 2019 legislative session. The rule designates the Secretary as the District's Financial Disclosure Coordinator (the "Coordinator") (unless the District designates otherwise by resolution) and requires the Coordinator to create, maintain, and update certain records and provide them to the Florida Commission on Ethics by certain deadlines. Each Supervisor or other Reporting Individual must notify the Coordinator in writing if there are changes to his or her name, e-mail address, or physical address, and must notify the Commission on Ethics of changes to his or her e-mail address.

Agenda and Meeting Materials (Page 11)

Rule 1.3(3) was amended to reflect statutory requirements that the agenda and meeting materials  available  in an electronic format,  excluding  confidential  and exempt information,  shall be

Post Office Box 6526	Tallahassee, Florida 32314	119 South Monroe Street, Suite 300 (32301)	850.222.7500	850.224.8551 fax	www.hgslaw.com

made available to the public at least seven days before a meeting, hearing, or workshop. The amended rule also clarifies circumstances in which the agenda may be amended or additional materials added after initial posting. It additionally specifies which documents constitute "meeting materials." Documents that do not meet the definition of "meeting materials" may still be provided to the Board, but will be considered supplementary materials and are not required to be made available to the public before the meeting. Supplementary materials may include, but are not necessarily limited to, the following: financial statements, informational reports, and copies of receipts and invoices.

Flexibility for Board Authorization (Page 13)

Language was added to Rule 1.3(11) to allow the Board to waive formal approval or disapproval procedures. This will allow the Board flexibility to use different procedures when necessary and will protect the validity of the Board's actions where there is a technical irregularity but the Board has otherwise made its decision clear.

Security and Fire Safety Board Discussions (Page 14)

Rule 1.3(14) was added to reflect the fact that portions of a meeting which would reveal a security or fire safety system plan or portion thereof made confidential and exempt by Florida law are exempt from Florida's statutory public meeting requirements. Including this rule will clarify the procedures the Board should use to ensure that confidential and exempt information is not made public.

Internal Controls to Prevent Fraud, Waste and Abuse (Page 15)

Rule 1.4 was added to reflect legislative changes enacted in the 2019 legislative session requiring special districts to establish and maintain internal controls to prevent fraud, waste, and abuse. Our office plans to work with the District Manager and auditor to develop the internal controls, which the Board will adopt in the same manner as it does policies.

Notice of Competitive Solicitation (Pages 27 and 36)

Rules 3.1(3) and 3.3(2)(c) have been amended to state that when a consultant has asked to be provided with notice of the District's competitive solicitations, the District Manager's failure to provide them with a copy of the notice will not give them bid protest rights or otherwise disqualify the District's otherwise valid procurement. This will reduce the District's exposure to potential bid protests and decrease the likelihood of a procurement being considered invalid due to a technical irregularity.

Procedure Regarding Auditor Selection (Page 31)

Language has been added to the introductory paragraph to Rule 3.2 to clarify that the District need not use the procedures set out by the Rule for audits required under Chapter 190 of the Florida Statutes but which do not meet the thresholds of Chapter 218 of the Florida Statutes.

Additionally, the requirements for composition of the Auditor Selection Committee in Rule 3.2(2) have been amended to reflect legislation passed during the 2019 legislative session. Now, at

least one individual on the Committee must be a member of the Board; the Chairperson of the Committee must be a member of the Board; and an employee, chief executive officer, or chief financial officer of the District may not be a member of the Committee but may serve in an advisory capacity.

Contract Periods (Pages 34, 56, and 59)

Rules 3.2(8)(d), 3.8(5), and 3.9(4) have been amended to set the maximum contract period for auditing services, the maximum renewal period for contracts for the purchase of goods, supplies, materials, and the maximum renewal period for contracts for maintenance services at five (5) years. This will provide greater specificity to guide contract terms.

Suspension, Revocation, or Denial of Qualification (Pages 40--42)

Rule 3.4(3) has been added to specify the procedures to be used if the District wishes to suspend, revoke, or deny a pre-qualified vendor's pre-qualified status. It specifies what constitutes good cause for such suspension, revocation, or denial; the effect of the suspension, revocation, or denial; hearing procedures the District must follow; and factors influencing the time period of the suspension, revocation, or denial.

Protest Bonds (Pages 61-62)

Rule 3.11(1)(c) has been amended to require that both the requirement for and the amount of the protest bond be disclosed in the competitive solicitation documents, and to allow the amount of the bond to be any amount within the limits imposed by Florida law.

Minor Changes

The following minor changes have also been made to the Rules:

Rule 1.1(1): This Rule has been amended to clarify requirements for Board members appointed or elected to elector seats. (Page 2).

Rule 1.1(2)(c) and (d): These Rules have been amended to include the words "at least" before the required amounts of the Secretary's or Treasurer's fidelity  bonds  or  employee  theft  insurance policies to accommodate the possibility of greater amounts. (Page 4).

Rule 1.1(6): This Rule has been amended to include the Florida Constitution as a governing authority on voting conflicts of interest. This change reflects the recently passed Amendment 12 to the Florida Constitution. (Pages 5-6).

Rules 1.3(l)(e), (l)(d), (l)(f); and 3.2(9): These Rules were amended to allow inclusion oflanguage substantially similar to that recited in the Rules. (Pages 10-11 and 34).

Rule 1.3(6): This Rule was amended to require the chair or vice chair to consult with the District Manager and District Counsel, if they are available, before  calling  an  emergency  meeting.  (Page 12).

Rule 2.0(12)(d): This Rule has been amended to allow 90 days instead of 60 days for the Board to announce a decision on a petition for variance or waiver of its Rules. (Page 21).

Rule 3.0(3)(b): The dollar thresholds in this Rule have been increased to $2,000,000 for a study activity when the fee for such Professional Services to the District does not exceed the increased amount of $200,000, to reflect the current statutory thresholds. (Page 22).

Rules 3.1(4)(b), 3.6(2)(c)(ii)6., and 3.8(2)(k): The word "responsive" has been added to allow the Board to proceed with evaluating and selecting a proposal from the submissions if it receives fewer than three responsive proposals. (Pages 28, 49 and 55).

Rule 3.2(3)(b): "Understanding of scope of work" has been removed from the list of required factors used to evaluate auditing proposals. The District may still include this as an evaluation criterion if it wishes, but it is not required to do so. (Page 32).

Rule 3.2(7)(b): Language has been added to specify that if the Board does not select the highest­ ranked qualified auditing firm, it must document in its records its reason for not doing so. (Page 33).

Rules 3.5(2)(e) and 3.6(2)(c)(ii)3.: "Reemployment assistance" has been added to the non-exclusive list of subjects of federal labor or employment laws of which violation may render a contractor ineligible to submit a bid, response, or proposal for a District project. (Pages 44 and 48).

Rule 3.11(6): Language was added specifying that the District may reject all qualifications, proposals, replies, or responses and start the competitive solicitation process anew if all of the bids, proposals, replies, and responses are too high. (Page 63).

LAKE ASHTON II COMMUNITY DEVELOPMENT DISTRICT
POLK COUNTY, FLORIDA FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2018

LAKE ASHTON II COMMUNITY DEVELOPMENT DISTRICT POLK COUNTY, FLORIDA

TABLE OF CONTENTS

INDEPENDENT AUDITOR'S REPORT MANAGEMENT'S DISCUSSION AND ANALYSIS
BASIC FINANCIAL STATEMENTS
Government-Wide Financial Statements: Statement of Net Position
Statement of Activities Fund Financial Statements:
Balance Sheet - Governmental Funds
Reconciliation of the Balance Sheet - Governmental Funds to the Statement of Net Position
Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities
Notes to the Financial Statements

REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - General Fund
Notes to Required Supplementary Information

Page 1-2
3-6

7
8

9

10

11

12
13-21

22
23

INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH
GOVERNMENT AUDITING STANDARDS	24-25
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10)
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	26
MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	27-28

Grau& Associates
CERTIFIED  PUBLIC ACCOUNTANTS

INDEPENDENT AUDITOR'S REPORT

951 Yamato Road • Suite 280 Boca Raton, Florida  33431 (561) 994-9299 • (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

To the Board of Supervisors
Lake Ashton II Community Development District Polk County, Florida

Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities and each major fund of Lake Ashton II Community Development District, Polk County, Floridi:l ("District'.') as of and for the fiscal year ended September 30, 2018, and the related not\as to the financial statements, which collectively comprise the District's basic financial statements as listed in the table of contents.

Management's Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor's Responsibility

Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence abou.t .the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We 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, 2018, and the respective changes in financial position thereof for the fiscal 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 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 June 27, 2019, on our consideration of the District's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, 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 effectiveness of the District's 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.

Report on Other Legal and Regulatory Requirements

We have also issued our report dated June 27, 2019, on our consideration of the District's compliance with the requirements of Section 218.415, Florida Statutes, as required by Rule 10.556(10) of the Auditor General of the State of Florida. The purpose of that report is to provide an opinion based on our examination conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants.
it?44,,  J-(1,=,x...,J::,..
June 27, 2019

MANAGEMENT'S DISCUSSION AND ANALYSIS

Our discussion and analysis of Lake Ashton II Community Development District, Polk County , Florida ("District") provides a narrative overview of the District's financial activities for the fiscal year ended September 30, 2018. Please read it in conjunction with the District's Independent Auditor's Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.

FINANCIAL HIGHLIGHTS

The assets of the District exceeded its liabilities at the close of the most recent fiscal year resulting in a net position balance of $26,655,772.

The change in the District's total net position in comparison with the prior fiscal year was $135,622, an increase. The key components of the District's net position and change in net position are reflected in the table in the government-wide financial analysis section.

At September 30, 2018, the District's governmental funds reported combined ending fund balances of
$1 ,447,600, an increase of $15,842 in comparison with the prior fiscal year. The total fund balance is nonspendable for prepaid items, restricted for debt service and capital projects, assigned for capital reserves, and the remainder is unassigned which is available for spending at the District's discretion.

OVERVIEW OF FINANCIAL STATEMENTS

This discussion and analysis are intended to serve as the introduction to the District's basic financial statements. The District's basic financial statements are comprised of three components: 1) government­ wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves .

Government-Wide Financial Statements

The government-wide financial statements are designed to provide readers with a broad overview of the District's finances, in a manner similar to a private-sector business.

The statement of net position presents information on all the District's assets, deferred outflows of resources, liabilities , and deferred inflows of resources with the residual amount being reported as net position . Over time , increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating.

The statement of activities presents information showing how the government's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods.

The government-wide financial statements include all governmental activities that are principally supported by special assessment. The District does not have any business-type activities. The governmental activities of the District include the general government (management) and maintenance functions.

Fund Financial Statements

A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local goyernments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.  The District has one fund category: governmental funds.

OVERVIEW OF FINANCIAL STATEMENTS (Continued)

Governmental Funds

Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a District's near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the District's near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The District maintains three individual governmental funds. Information is presented separately in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund, debt service fund and capital projects fund which are all considered to be major funds.

The District adopts an annual appropriated budget for its general fund. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with the budget.

Notes to the Financial Statements
The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements.

GOVERNMENT-WIDE FINANCIAL ANALYSIS

As noted earlier, net position may serve over time as a useful indicator of an entity's financial position. In the case of the District, assets exceeded liabilities at the close of the most recent fiscal year.

Key components of the District's net position are reflected in the following table:

NEf POSrTION SEPrEMBER 30,
 	2018	2017	
Current and other assets	$    1,498,462	$ 1,452,127	
Capital assets, net of depreciation	      34,147,823	34,415,588	
Total assets	      35,646,285	35,867,715	
Current liabilities	245,513	202,565	
Long-term liabilities	 	8,745,000	9,145,000	
Total liabiltties	 	8,990,513	9,347,565	
Net position		
Net investment in capital assets	25,402,851	25,270,588	
Restricted	499,839	446,577	
Unrestricted	 	753,082	802,985	
Total net posttion	    $  26,655,772	$ 26,520,150 	

The District's net position reflects its investment in capital assets (e.g. land, land improvements, and infrastructure) less any related debt used to acquire those assets that is still outstanding. These assets are used to provide services to residents; consequently, these assets are not available for future spending. Although the District's investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

GOVERNMENT-WIDE FINANCIAL ANALYSIS (Continued)

The restricted portion of the District's net position represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position may be used to meet the District's other obligations.

The District's net position increased during the most recent fiscal year. The majority of the increase represents the extent to which ongoing program revenues exceeded the costs of operation and depreciation expense.

Key elements of the change in net position are reflected in the following table:

CHANGES IN NEf POSfTION
FOR lHE  FISCAL YEAR ENDED SEPTBIIIBER 30,
 	2018	2017	
Revenues:

Charges for services	$	2,191,638	$ 1,785,716	
Operating grants and contributions	8,495	416,169	
Capital grants and contributions	44	607,613	
Unrestricted investment earnings	14,816	6,635	
Miscellaneous	 	32,804	43,869 	
Total revenues	 	2,247,797	2,860,002	
Expense s:			
General government	343,700	418,636	
Maintenance and operations	1,295,141	1,177,796	
Interest	 	473,334	1,098,604 	
Total expenses	 	2,112,175	2,695,036 	
Special item- gain on extinguishment of debt	 	31,070,577 	
Change in net position	 	135,622	31,235,543 	
Net position - beginning	 	26,520,150	(4,715,393)	
Net position - ending	    $  26,655,772	$ 26,520,150 	

Program revenues

General revenues

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2018 was $2,112,175. The costs of the District's activities were funded by program revenues . Program revenues decreased from the prior fiscal year as there were Developer contributions of improvements in the prior fiscal year which did not occur in the current fiscal year. Expenses decreased from the prior fiscal year due to lower interest costs due to the bond restructuring.

GENERAL BUDGETING HIGHLIGHTS

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2018.

CAPITAL ASSETS AND DEBT ADMINISTRATION

Capital Assets

At September 30, 2018, the District had $37,048,105 invested in capital assets for its governmental activities. In the government-wide financial statements depreciation of $2,900,282 has been taken, which resulted in a net book value of $34,147,823. More detailed information about the District's capital assets is presented in the notes of the financial statements.

Capital Debt

At September 30, 2018, the District had $8,745,000 in Bonds outstanding for its governmental activities. More detailed information about the District's capital debt is presented in the notes of the financial statements.

ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS AND OTHER EVENTS

The District does not anticipate any major projects or significant changes to its infrastructure maintenance program for the subsequent fiscal year. In addition, it is anticipated that the general operations of the District will remain fairly constant.

Subsequent to fiscal year end, the District is considering acquiring a golf course for the fiscal year 2020.

CONTACTING THE DISTRICT'S FINANCIAL MANAGEMENT

This financial report is designed to provide our citizens, land owners, customers, investors and creditors with a general overview of the District's finances and to demonstrate the District's accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact the Lake Ashton II Community Development District's Finance Department at 5385 N. Nob Hill Road, Sunrise, Florida, 33351.

LAKE ASHTON II COMMUNITY DEVELOPMENT DISTRICT POLK COUNTY, FLORIDA
STATEMENT OF NET POSITION SEPTEMBER 30, 2018

	Go1iernmental
     Activities		
ASSETS		
Cash	$	28,150	
ln1iestments	706,945	
Assessments receivable	3,813	
Interest receivable	933	
Accounts receivable	661	
Deposits	24,488	
Prepaid items	34,550	
Restricted assets:		
ln1iestments	698,922	
Capital assets:		
Nondepreciable	23,493,926	
Depreciable, net	 	10,653,897	
Total assets	 	35,646,285	
LIABILITIES		
Accounts payable	50,362	
Deposits payable	500	
Accrued interest payable	194,651	
Non-current liabilities:		
Due within one year	275,000	
Due in more than one year	8,470,000	
Total liabilities	 	8,990,513	
NET POSITION		
Net in1iestment in capital assets	25,402,851	
Restricted for debt service	499,839	
Unrestricted	 	753,082	
Total net position	$	26,655,772	

See notes to the financial statements

LAKE ASHTON II COMMUNITY DEVELOPMENT DISTRICT POLK COUNTY, FLORIDA
STATEMENT  OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2018

Charges
for

Pro.9.ram Revanues
Operating Grants and

Capital Grants and

Net (Expense) Revanue and Changes in Net Position

Govarnmental

Functions/Programs Govarnmental activities:

 	Exeenses	Services	Contributions	Contributions	Activities	

General govarnment	$	343,700	$	343,700	$	$	$	
Maintenance and operations	1,295,141	899,799	44	(395,298)	
Interest on long-term debt	 	473,334	948,139	8,495	483,300 	
Total govarnmental activities	 	2,112,175	2,191,638	8,495	44	88,002	
	General revanues:	
Unrestricted invastment earnings	14,816	
Miscellaneous	32,804	
Total general revanues	 	47,620 	
Change in net position	 	135,622	
Net position - beginning	 	26,520,150 	
Net  position - ending	    $	26,6_55,772 	

See notes to the financial statements

8

LAKE ASHTON II COMMUNITY DEVELOPMENT DISTRICT POLK COUNTY, FLORIDA
BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2018

Major Funds		Total	
Debt	Capital	Governmental	
  General	Service	Projects	Funds		
ASSETS					
Cash	$	28,150	$	$	$	28,150	
Investments	706,945	698,894	28	1,405,867	
Assessments receivable	2,362	1,4 51		3,813	
Interest receivable		933		933	
Accounts receivable	661			661	
Due from other funds	6,788			6,788	
Deposits	24,488			24,488	
Prepaid items	 	34,550	34,550
Total assets	$ 	803,944	$	701,278	$	28	$	1,505,250

LIABILITIES AND FUND BALANCES
Liabilities :
Accounts payable	$	50,362	$	$	$	50,362	
Deposits payable	500	500	
Due to other funds	 	6,788	6,788	
Total liabilities	 	50,862	6,788	57,650	

Fund balances:

Prepaid items
Restricted for:	34,550			34,550	
Debt service		694,490		694,490	
Capital projects			28	28	
Capital reserve	595,129	595,129	
Unassigned	123,403	123,403	

Nonspendable:

Assigned to:

Total fund balances	 	753,082	694,490	28	1,447,600

Total liabilities  and fund balances	 $	803,944	$	701,278	$	28	$	1,505,250 

See notes to the financial statements

LAKE ASHTON II COMMUNITY DEVELOPMENT DISTRICT POLK COUNTY, FLORIDA
RECONCILIATION OF THE BALANCE SHEET - GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2018

Total fund balances - governmental funds
Amounts reported for governmental activities in the statement of net position are different because:
Capital assets used in governmental  activities  are  not financial resources and, therefore,  are not reported  as assets in the governmental funds. The statement of net position includes those capital assets, net of any accumulated depreciation, in the net position of the government as a whole.
Cost of capital assets

37,048,105

$	1,447,600

Accumulated depreciation
Liabilities    not    due,    and   payable    from   current    available resources are not reported as liabilities in the governmental fund statements. All  liabilities,  both  current  and  long-term, are reported in the government-wide financial statements.

(2,900,282)	34,147,823

Accrued interest payable	(194,651)		
Bonds payable	(8,745,000)	(8,939,651)	
Net position of governmental activities		$	26,655,772	

See notes to the financial statements

LAKE ASHTON II COMMUNITY DEVELOPMENT DISTRICT POLK COUNTY, FLORIDA
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2018

Major Funds	Total
Debt	Capital	Governmental
	  General	Service	Projects	Funds		
REVENUES
Assessments	
$	1,243,499	$	948,139	$	$	2,191,638	
Interest	14,816	8,495	44	23,355	
Miscellaneous	 	32,804	32,804	
Total revenues	    1,291,119		956,634 	44	2,247,797	

EXPENDITURES

General government	313,646		30,054	343,700	
Maintenance and operations	842,263			842,263	
Debt service:
Principal		
400,000		
400,000	
Interest		460,879		460,879	
Capital outlay	185,113			185,113	

Current:

Total expenditures	 1,341,022	860,879	30,054	2,231,955 Excess (deficiency) of revenues
over (under) expenditures	(49,903)	95,755	(30,010)	15,842

Fund balances - beginning	 	802,985		598,735 	30,038	1,431,758

Fund balances - ending	$ 	753,082	$	694,490	$	28	$	1,447,600

See  notes to the financial statements

LAKE ASHTON II COMMUNITY DEVELOPMENT DISTRICT POLK COUNTY, FLORIDA
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2018

Net change in fund balances - total governmental funds
Amounts reported for governmental activities in the statement of activities

$	15,842

are different because:		
Governmental funds report capital outlays as expenditures; however,		
the cost of capital assets is eliminated in the statement of activities		
and capitalized in the statement of net position.	185,113	
Depreciation of capital assets is not recognized in the governmental		
fund financial statements, but is reported as an expense in the		
statement of activities.	(452,878)	
Repayment of long-term liabilities are reported as expenditures in the		
governmental fund financial statements, but such repayments reduce		
liabilities in the statement of net position and are eliminated in the
statement of activities.	
400,000	
The change in accrued interest on long-term liabilities between the		
current and prior fiscal years is recorded in the statement of activities,		
but not in the governmental fund financial statements.	(12,455)	

Change in net position of governmental activities

=$====13=5=,6=22=

See notes to the financial statements

LAKE ASHTON II COMMUNITY DEVELOPMENT DISTRICT POLK COUNTY, FLORIDA
NOTES TO FINANCIAL STATEMENTS

NOTE 1 - NATURE OF ORGANIZATION AND REPORTING ENTITY

Lake Ashton II Community Development District ("District") was created on March 2, 2005 by Ordinance 05- 005 of Polk County, Florida, pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes, and was thereafter expanded by Ordinance 05-042 on July 27, 2005. The Act provides among other things , the power to manage basic services for community development, power to borrow money and issue bonds, and to levy and assess non-ad valorem assessments for the financing and
delivery of capital infrastructure.
,
:
The District  was  established  for  the purposes  of  financing  and managing  the acquisition, construction,	:
maintenance and operation of a portion of the infrastructure necessary for community development within the District.

The District is governed by the Board of Supervisors ("Board") , which is composed of five members. The Supervisors are elected by qualified electors of the District. The Board of Supervisors of the District exercise all powers granted to the Distr ict pursuant to Chapter 190, Florida Statutes.

The Board has the final responsibility for:
Allocating and levying assessments .
Approving budgets.
Exercising control over facilities and properties.
Controlling the use of funds generated by the District.
Approving the hiring and firing of key personnel.
Financing improvements.

The financial statements were prepared in accordance with Governmental Accounting Standards Board ("GASB") Statements. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District is considered to be financially accountable and other organizat ions for which the nature and significance of their relationship with the District are such that, if excluded, the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District; therefore, the financial statements include only the operations of the District.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Government-Wide and Fund Financial Statements
The basic financial statements include both government-wide and fund financial statements.

The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements.

The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues . Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment; operating-type special assessments for maintenance and debt service are treated as charges for services and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Other items not included among program revenues are reported instead as general revenues.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Assessments are recognized as revenues in the year for which they are levied. Grants and similar items are to be recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures are recorded only when payment is due.

Assessments
Assessments are non-ad valorem assessments on benefitted property within the District. Operating and Maintenance Assessments are based upon adopted budget and levied annually at a public hearing of the District. Debt Service Assessments are levied when Bonds are issued and assessed and collected on an annual basis. The District may collect assessments directly or utilize the uniform method of collection (Chapter 197.3632, Florida Statutes). Direct collected assessments are due as determined by annual assessment resolution adopted by the Board of Supervisors. Assessments collected under the uniform method are mailed by County Tax Collector on November 1 and due on or before March 31 of each year. Property owners may prepay a portion or all of the Debt Service Assessments on their property subject to various provisions in the Bond documents.

Assessments and interest associated with the current fiscal period are considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. The portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period.

The District reports the following major governmental funds:

General Fund
The general fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund.

Debt Service Fund
The debt service funds are used to account for the accumulation of resources for the annual payment of principal and interest on debt.

Capital Projects Fund
This fund accounts for the financial resources to be used for the acquisition or construction of major infrastructure within the District.

As a general rule, the effect of inter-fund activity has been eliminated from the government-wide financial statements.

When both restricted and unrestricted resources are available for use, it is the government's policy to use restricted resources first for qualifying expenditures, then unrestricted resources as they are needed.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Assets, Liabilities and Net Position or Equity

Restricted Assets
These assets represent cash and investments set aside pursuant to Bond covenants or other contractual restrictions

Deposits and Investments
The District's cash and cash equivalents are considered to be cash on hand and demand deposits (interest and non-interest bearing) .

The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section
218.415 (17) Florida Statutes. The District may invest any surplus public funds in the following:

The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida lnterlocal Cooperation Act;
Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency;
Interest bearing time deposits or savings accounts in qualified public depositories;
Direct obligations of the U.S. Treasury.

The State Board of Administration's ("SBA") Local Government Surplus Funds Trust Fund ("FloridaPRIME") is a"2a-7 like" pool. A "2a-7 like" pool is an external investment pool that is not registered with the Securities and Exchange Commission ("SEC") as an investment company, but nevertheless has a policy that it will, and does, operate in a manner consistent with the SEC's Rule 2a-7 of the Investment Company Act of 1940 , which comprises the rules governing money market funds. Thus, the pool operates essentially as a money market fund. The District has reported its investment in Florida PRIME at amortized cost for financial reporting purposes.

Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due.

The District records all interest revenue related to investment activities in the respective funds. Investments are measured at amortized cost or reported at fair value as required by generally accepted accounting principles.

Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.

Capital Assets
Capital assets which include property, plant and equipment, and infrastructure assets (e.g., roads , sidewalks and similar items) are reported in the government activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 (amount not rounded) and an estimated useful life in excess of two years. Such assets are recorded at historicalcost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.

Property, plant and equipment of the District are depreciated using the straight-line method over the following estimated useful lives:

Assets Infrastructure
Equipment and other

Years
30
10

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Assets, Liabilities and Net Position or Equity (Continued)

Capital Assets (Continued)
In the governmental fund financial statements, amounts incurred for the acquisition of capital assets are reported as fund expenditures. Deprec iation expense is not reported in the governmental fund financial statements .

Unearned Revenue
Governmental funds report unearned revenue in connection with resources that have been received, but not yet earned.

Long-Term Obligations
In the government-wide financial statements long-term debt and other long-term obligations are reported as liabilities in the statement of net position. Bond premiums and discounts are deferred and amortized ratably over the life of the Bonds. Bonds payable are reported net of applicable premiums or discounts. Bond issuance costs are expensed when incurred.

In the fund financial statements, governmental fund types recognize premiums and discounts, as well as issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.

In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.

Fund Equity/Net Position
In the fund financial statements, governmental funds report non spendable and restricted fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose . Assignments of fund balance represent tentative management plans that are subject to change.

The District can establish limitations on the use of fund balance as follows:

Committed fund balance -Amounts that can be used only for the specific purposes determined by a formal action (resolution) of the Board of Supervisors. Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action (resolution) that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category.

Assigned fund balance - Includes spendable fund balance amounts established by the Board of Supervisors that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board may also assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year's appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment.

The District first uses committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Assets, Liabilities and Net Position or Equity (Continued)

Fund Equity/Net Position (Continued)
Net position is the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position in the government-wide financial statements are categorized as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents net position related to infrastructure and property, plant and equipment. Restricted net position represents the assets restricted by the District's Bond covenants or other contractual restrictions. Unrestricted net position consists of the net position not meeting the definition of either of the other two components.

Other Disclosures

Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.

NOTE 3 - BUDGETARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget. Annual Budgets are adopted on a basis consistent with generally accepted accounting principles for the general fund. All annual appropriations lapse at fiscal year-end.

The District follows these procedures in establishing the budgetary data reflected in the financial statements.

Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1.
Public hearings are conducted to obtain comments.
Prior to October 1, the budget is legally adopted by the District Board.
All budget changes must be approved by the District Board.
The budgets are adopted on a basis consistent with generally accepted accounting principles .
Unused appropriation for annually budgeted funds lapse at the end of the year.

NOTE 4- DEPOSITS AND INVESTMENTS

Deposits
The District's cash balances were entirely covered by federal depository insurance or by a collateral pool pledged to the State Treasurer. Florida Statutes Chapter 280, "Florida Security for Public Deposits Act", requires all qualified depositories to deposit with the Treasurer or another banking institution eligible collateral equal to various percentages of the average daily balance for each month of all public deposits in excess of any applicable deposit insurance held. The percentage of eligible collateral (generally, U.S. Governmental and agency securities, state or local government debt, or corporate bonds) to public deposits is dependent upon the depository's financial history and its compliance with Chapter 280. In the event of a failure of a qualified public depository, the remaining public depositories would be responsible for covering any resulting losses.

Investments
The District's investments were held as follows at September 30, 2018:

Amortized	Credit Risk	Maturities	
Investment in Local Government Surplus
Trust Fund (Florida PRIME)	Funds	
$	706,945	
S&P AAAm	Weighted average of the
fund portfolio : 33 days	
Fidelity Govt Portfolio Cl Ill		698 ,922	Not available	Not available	
		$ 1,405,867			

NOTE 4 - DEPOSITS AND INVESTMENTS (Continued)

Investments (Continued)
Credit risk- For investments, credit risk is generally the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Investment ratings by investment type are included in the preceding summary of investments.

Concentration risk- The District places no limit on the amount the District may invest in any one issuer.

Interest rate risk - The District does not have a formal policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates.

However, the Bond Indenture limits the type of investments held using unspent proceeds.

Fair Value Measurement - When applicable, the District measures and records its investments using fair value measurement guidelines established in accordance with GASS Statements. The framework for measuring fair value provides a fair value hierarchy that prioritizes the inputs to valuation techniques.

These guidelines recognize a three-tiered fair value hierarchy, in order of highest priority, as follows:
Level 1: Investments whose values are based on unadjusted quoted prices for identical investments in active markets that the District has the ability to access;
Level 2: Investments whose inputs - other than quoted market prices - are observable either directly or indirectly; and,
Level 3: Investments whose inputs are unobservable.

The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the entire fair value measurement. Valuation techniques used should maximize the use of observable inputs and minimize the use of unobservable inputs.

Money market investments that have a maturity at the time of purchase of one year or less and are held by governments other than external investment pools should be measured at amortized cost. For external investment pools that qualify to be measured at amortized cost, the pool's participants should also measure their investm ents in that external investment pool at amortized cost for financial reporting purposes . Accordingly, the District's investments have been reported at amortized cost above.

External Investment Pool-With regard to redemption gates, Chapter 218.409(8)(a), Florida Statutes , states that "The principal, and any part thereof, of each account constituting the trust fund is subject to payment at any time from the moneys in the trust fund. However, the Executive Director may, in good faith, on the occurrence of an event that has a material impact on liquidity or operations of the trust fund, for 48 hours limit contribut ions to or withdrawals from the trust fund to ensure that the Board can invest moneys entrusted to it in exercising its fiduciary responsibility . Such action must be immediately disclosed to all participants, the Trustees, the Joint Legislative Auditing Committee, the Investment Advisory Council, and the Participant Local Government Advisory Council. The Trustees shall convene an emergency meeting as soon as practicable from the time the Executive Director has instituted such measures and review the necessity of those measures. If the Trustees are unable to convene an emergency meeting before the expiration of the 48-hour moratorium on contributions and withdrawals, the moratorium may be extended by the ExecutiveDirector until the Trustees are able to meet to review the necessity for the moratorium. If the Trustees agree with such measures, the Trustees shall vote to continue the measures for up to an additional 15 days. The Trustees must convene and vote to continue any such measures before the expiration of the time limit set, but in no case may the time limit set by the Trustees exceed 15 days."

With regard to liquidity fees, Florida Statute 218.409(4) provides authority for the SBA to impose penalties for early withdrawal, subject to disclosure in the enrollment materials of the amount and purpose of such fees. At present, no such disclosure has been made.

As of September 30, 2018 , there were no redemption fees or maximum transaction amounts, or any other requirements that serve to limit a participant's daily access to 100% of their account value.

NOTE 5-INTERFUND RECEIVABLES AND PAYABLES

lnterfund receivables and payables at September 30, 2018 were as follows:

Fund	Receivable	Payable	
General
Debt service	$	6,788	$
6,788	
Total	$	6,788	$	6,788	

The outstanding balances between funds result primarily from the time lag between the dates that transactions are recorded in the accounting system and payments between funds are made. In the case of the District, the balances between the general fund and the debt service fund relate to assessments held in the debt service fund that have not yet been transferred to the general fund.

NOTE 6 - CAPITAL ASSETS

Capital assets activity for the fiscal year ended September 30, 2018 was as follows:

Governmental activities
Capital assets, not being depreciated	Beginning	Ending
 	Balance	Increases	Decreases	Balance		
Land & land improvements	$   23,308,813	$	$	$  23,308,813	
Infrastructure in progress	185,113	185,113	
Total capital assets, not being depreciated	 	23,308 ,813	185 ,113	23,493 ,926	
Capltal assets , being depreciated Infrastructure	
13,522,004	13,522,004	
Equipment and other	 	32,175	32,175 	
Total capital assets, being depreciated	13,554,179	13,554,179	
Less accumulated depreciation for :		
Infrastructure	2,441,753	450,733	2,892 ,486	
Equipment and other	 	5,651	2 ,145	7,796	
Total accumulated depreciation	 	2,447,404	452,878	2,900,282	
Total capital assets, being depreciated, net	11,106 ,775	(452,878)	10,653,897	
Governmental activities capital assets	    $   34,415,588	$	(267,765)	$	$ 34,147,823 	

Depreciation expense was charged to the maintenance and operations function.

NOTE 7 - LONG TERM LIABILITIES

Series 2005
On August 5, 2005, the District issue,d $22,525,000 of Capital Improvement Revenue Bonds, Series 2005 consisting of $7,705,000 Term Bonds Series 2005A due on May 1, 2036 with a fixed interest rate of 5.375% and $14,820 ,000 Term Bonds Series 2005B due in November 1, 2010 with a fixed interest rate of 4.875%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid semiannually on each May 1 and November 1. Principal on the Bonds is to be paid serially commencing May 1, 2007 through May 1, 2036. The Series 20058 Bonds have been fully paid off.

The Series 2005A Bonds are subject to redemption at the option of the District prior to their maturity on or after May 1, 2014. The Bonds are subject to extraordinary mandatory redemption prior to their selected maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture. This occurred during the current fiscal year as the District collected assessments from lot closings and prepaid $125,000 of the Series 2005A Bonds. See Note 13 - Subsequent Events for additional call amounts subsequent to the fiscal year end.

NOTE 7 - LONG TERM LIABILITIES (Continued)

Series 2005 (Continued)
The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District was in compliance with the requirements at September 30, 2018.

Series 2006
On November 20, 2006, the District issued $25,445,000 of Capital Improvement Revenue Bonds, Series 2006 consisting of $5,025,000 Term Bonds Series 2006A due on May 1, 2038 with a fixed interest rate of 5.300% and $20,420,000 Term Bonds Series 2006B due in November 1, 2011 with a fixed interest rate of 5.000%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid semiannually on each May 1 and November 1. Principal on the Bonds is to be paid serially commencing May 1, 2009 through May 1, 2038. The Series 2006B Bonds have been fully paid off.

The Series 2006A Bonds are subject to redemption at the option of the District prior to their maturity on or after May 1, 2016. The Bonds are subject to extraordinary mandatory redemption prior to their selected maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture . See Note 13 - Subsequent Events for call amounts subsequent to the fiscal year end.

The Bond Indenture established certain restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service. The District was in compliance with the requirements at September 30, 2018.

Long-term debt activity
Changes in long-term liability activity for the fiscal year ended September 30, 2018 were as follows:

Beginning	Ending	Due Within
 	Balance	Increases	Decreases	Balance	One Year 
Governmental activities Bonds payable :
Series 2005	$	5,185,000	$	$	285,000	$	4,900,000	$    165,000
Series 2006	3,960,000	115,000	3,845,000	110,000

Total	 $    9,145,000	$	$	400,000	$	8,745,000	$	275,000 

At September 30, 2018, the scheduled debt service requirements on the long-term debt were as follows:
Year ending	 		Governmental Activit ies		 September 30: 		Principal		Interest	Total	 
2019	$	275,000	$	467,160	$	742,160	
2020	290,000	452,461	742,461	
2021	310,000	436,960	746,960	
2022	325,000	420,391	745,391	
2023	340,000	403,020	743,020	
2024-2028	2,020,000	1,720,058	3,740,058	
2029-2033	2,645,000	1,116,875	3,761,875	
2034-2038	 	2,540,000	352,656	2,892,656
Total	 $	8,745,000	$	5,369,581	$   14,114,581

NOTE 8 - DEVELOPER TRANSACTIONS

The Developer owns a portion of land within the District; therefore, assessment revenues in the general and debt service funds include the assessments levied on those lots owned by the Developer.

NOTE 9 - CONCENTRATION

The District's activity is dependent upon the continued involvement of the Developer, the loss of which could have a material adverse effect on the District's operations.

NOTE 10 - INTERLOCAL AGREEMENT

In a prior year, the District and Lake Ashton Community Development District (the "Parties") entered into an interlocal agreement whereby the Parties agreed to grant non-exclusive right to their residents of the Amenities located within each Party's boundaries. Furthermore, the Parties agreed to jointly construct certain roadway connections and that the actual costs associated with the maintenance and operation of the roadways that have been incurred and paid will be prorated between the Parties based on the number of platted lots that have been approved as of September 15 of each fiscal year. This occurred in a prior fiscal year as Lake Ashton COD performed certain roadways repairs costing a total of $292,300 and billed the District $79,929 for its portion of the cost. This amount has been paid in full. During a prior fiscal year, the lnterlocal Agreement with Lake Ashton COD was amended to automatically make all current and future roadways and appurtenances owned by and located within each District subject to the lnterlocal Agreement as of the date of acquisition or control by the respective District without need for further amendment. Also, the Districts agreed to each reimburse the other for prior roadway costs paid under the lnterlocal Agreement to the other District. Accordingly, the District was reimbursed $190,219 during a prior fiscal year.

NOTE 11 - MANAGEMENT COMPANY

The District has contracted with a management company to perform management advisory services, which include financial and accounting advisory services. Certain employees of the management company also serve as officers of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, computer and other administrative costs.

NOTE 12- RISK MANAGEMENT

The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. There were no settled claims during the past three years.

NOTE 13 - SUBSEQUENT EVENTS

Bond Payments
Subsequent to fiscal year end, the District prepaid a total of $25,000 of the Series 2005A Bonds and $25,000 of the Series 2006A Bonds. The prepayments were considered extraordinary mandatory redemptions as outlined in the Bond Indenture .

 	

LAKE ASHTON II COMMUNITY DEVELOPMENT DISTRICT POLK COUNTY, FLORIDA
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget for the general fund. The District's budgeting process is based on estimates of cash receipts and cash expenditures which are approved by the Board. The budget approximates a basis consistent with accounting principles generally accepted in the United States of America (generally accepted accounting principles).

The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2018

23

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 entity'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 entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose.
1?4,u, ;- a
June 27, 2019

Grau & Associates
CERTIFIED  PUBLIC ACCOUNTANTS

951 Yamato Road • Suite 280 Boca Raton, Florida  33431 (561) 994-9299 • (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

To the Board of Supervisors
Lake Ashton II Community Development District Polk County, Florida

We have examined Lake Ashton II Community Development District, Polk County, Florida's ("District") compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2018. Management is responsible for District's compliance with those requirements. Our responsibility is to express an opinion on District's compliance based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced in Section 218.415, Florida Statutes. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the District's compliance with specified requirements.

In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2018.

This report 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, management, and the Board of Supervisors of Lake Ashton II Community Development District, Polk County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

June 27, 2019

Grau & Associates
CERTIFIED  PUBLIC ACCOUNTANTS

951 Yamato Road • Suite 280 Boca Raton, Florida  33431 (561) 994-9299 • (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA

To the Board of Supervisors
Lake Ashton II Community Development District Polk County

Report on the Financial Statements

We have audited the accompanying basic financial statements of Lake Ashton II Community Development District, Polk County, Florida ("District") as of and for the fiscal year ended September 30, 2018, and have issued our report thereon dated June 27, 2019.

Auditor's Responsibility

We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Chapter 10.550, Rules of the Florida Auditor General.

Other Reporting Requirements

We have issued our Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards; and Independent Auditor's Report on an examination conducted in accordance with A/CPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated June 27, 2019, should be considered in conjunction with this management letter.

Purpose of this Letter

The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the Auditor General for the State of Florida. Accordingly, in connection with our audit of the financial statements of the District, as described in the first paragraph, we report the following:

Current year findings and recommendations.
Status of prior year findings and recommendations.
Ill. Compliance with the Provisions of the Auditor General of the State of Florida.

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, as applicable, management, and the Board of Supervisors of Lake Ashton II Community Development District, Polk County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

We wish to thank Lake Ashton II Community Development District, Polk County, Florida and the personnel associated with it, for the opportunity to be of service to them in this endeavor as well as future engagements, and the courtesies extended to us.

June 27, 2019

REPORT TO MANAGEMENT

CURRENT YEAR FINDINGS AND RECOMMENDATIONS

None

PRIOR YEAR FINDINGS AND RECOMMENDATIONS

None

Ill. COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

Unless otherwise required to be reported in the auditor's report on compliance and internal controls, the management letter shall include, but not be limited to the following:

A statement as to whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report.

There were no significant findings and recommendations made in the preceding annual financial audit report for the fiscal year ended September 30, 2017.

Any recommendations to improve the local governmental entity's financial management.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30, 2018.

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.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported, for the fiscal year ended September 30, 2018.

The name or official title and legal authority of the District are disclosed in the notes to the financial statements.

The District has not met one or more of the financial emergency conditions described in Section 218.503(1), Florida Statutes.

We applied financial condition assessment procedures and no deteriorating financial conditions were noted as of September 30, 2018. It is management's responsibility to monitor 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.

LAKE ASHTON II CDD

This Data Sharing and Usage Agreement, hereafter referred to as "Agreement," establishes the terms and conditions under which the LAKE ASHTON II COD, hereafter referred to as agency, can acquire and use Polk County Property Appraiser (PCPA) data that is exempt from Public Records disclosure as defined in FS 119.071.

The confidentiality of personal identifying and location information including: names, physical, mailing, and street addresses, parcel ID, legal property description, neighborhood name, lot number, GPS coordinates, or any other descriptive property information that may reveal identity or home address pertaining to parcels owned by individuals that have received exempt/ confidential status, hereafter referred to as confidential personal identifying and location information, will be protected as follows:
The agency will not release confidential personal identifying and location information that may reveal identifying and location information of individuals exempted from Public Records disclosure.
The agency will not present the confidential personal identifying and location information in the results of data analysis (including maps) in any manner that would reveal personal identifying and location information of individuals exempted from Public Records disclosure.
The agency shall comply with all State laws and regulations governing the confidentiality of personal identifying and location information that is the subject of this Agreement.
The agency shall ensure any employee granted access to confidential personal identifying and location information is subject to the terms and conditions of this Agreement.
The agency shall ensure any third party granted access to confidential personal identifying and location information is subject to the terms and conditions of this Agreement. Acceptance of these terms must be provided in writing to the agency by the third party before personal identifying and location information is released.
The term of this Agreement shall commence on July 1, 2019 and shall run until December 31, 2019, the date of signature by the parties notwithstanding. This Agreement shall not automatically renew.  A new agreement will be provided annually for the following year.

.;.

IN WITNESS THEREOF, both the Polk County Property Appraiser, through its duly authorized representative, and the agency, through its duly authorized representative, have hereunto executed this Data Sharing and Usage Agreement as of the last below written date.

 	n	

POLK COUNTY PROPERTY APPRAISER

-
Signature:,	_

Print: Marsha M. Faux CFA, ASA Date: June 1 2019

LAKE ASHTON II CDD
Signature:	I ff-.-.
Print:	{Z +cr" J

<c/6 /

Title :._.,_t4...,(.....,_7t+---    ,1,,---=e-=C-'--'e-'"t:-'--'-t;_J/':i- 	_
Date:		'LCII o// 

Please email the signed agreement to pataxroll@polk-county.net.

NOTICE OF REVISED MEETINGS LAKE ASHTON II
COMMUNITY DEVELOPMENT DISTRICT

The Board of Supervisors of the Lake Ashton II Community Development District will hold their regularly scheduled public meetings for Fiscal Year 2020 at the Lake Ashton II Health & Fitness Center, 6052 Pebble Beach Blvd., Winter Haven Florida 33884 at 1:30 PM on the third Friday of each month as follows:

October 18, 2019
December 20, 2019
February 21, 2020
April 17, 2020
May 15, 2020
August 21, 2020

There may be occasions when two or more members of the Lake Ashton Community Development District board are in attendance. These meetings are open to the public and may be continued to a time, date and place certain. Supervisors may attend the meeting by telephone as long as there is a quorum present at the meeting place. Any person wishing to receive a copy of the minutes of the meeting may contact the District Office at 407-841-5524.

Each person who decides to appeal any decision made by the Board with respect to any matter considered at the meeting is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based.

Jillian Burns District Manager

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Section 112.31445, Florida Statutes, requires that all CE Form 6 Full and Public Disclosure of Financial Interests, other than those of judges and judges of compensation claims, be posted onllne. Before being posted onllne, any information required by law to be maintained as confidential must be redacted. For persons other than those who have filed as candidates with the Department of State, this process may take up to five business days,

Your Search for" Lake Ashton II Community Development Dish"ict - Board of Supervisors" returned the following results:

Coordinator:
Rich Hans

Governmental Management Services 5385 H, Hob Hill Rd
Sunrise, FL, 33351
(954) 721-8681
rhans@gmssf.com

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254979

2018	Mecsics , James J.

Lake Ashton 11 Community Development District-Board of Supervisors

Form 1 wfth Polk County SOE

06/20/2019

I View Filing History [

243539

2018

Robertson , Doug

Lake Ashton II Community Development District-Board of Supervisors

Form 1 with Polk County SOE

{';) 06/18/2019

I View Filing History I

265513

2018	Williams, Stanley

Lake Ashton II Community Development District-Board of Supervisors

Form 1 with Polk County SOE

i(';l 06/04/2019

I View Filing History I

265514

275736

2018

2018

Wright,  Carla J

Zelazny, Bob

Lake Ashton II Community Development District-Board of Supervisors

Lake Ashton I! Community Development District-Board of Supervisors

Form 1 with Polk County SOE

Form 1 with Polk County SOE

07/02/2019

eJ 05/31/2019

I View Filing History j
I View  Filing History I

j Search Again  j

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For assistance with financial disclosure, you may wish to contact the Commission's Financial Disclosure Coordinator, Kimberly Holmes, at disclosure@leg.state.fl.us or (850) 488-7864. Address correspondence to P.O. Drawer 15709 Tallahassee, FL 32317-5709.

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LAKE ASHTON II
COMMUNITY  DEVELOPMENT DISTRICT

	Check Run Summary GF		

Date	5/8/19 - 8/14/19

Check Numbers	

Amount	
5/8/2019	2468-2484	$108,308.63	
5/24/2019	2485-2499	$36,609.81	
6/3/2019	2500-2517	$28,515.00	
6/14/2019	2518-2529	$43,773.65	
6/26/2019	2530-2545	$41,342.81	
6/27/2019	2546-2547	$3,500.00	
7/3/2019	2548-2557	$36,547.38	
7/8/2019	2558	$5,620.50	
7/17/2019	2559-2563	$1,263.21	
7/24/2019	2564-2582	$72,154.57	
7/25/2019	2583	$138.68	
8/1/2019	2584-2592	$11,032.39	
8/7/2019	2593-2602	$14,529.64	
Total		$403,336.27	
	
Check Run Summary CR		
Date	Check Numbers	Amount	
5/24/2019	44-45	$6,522.50	
6/3/2019	46	$6,272.50	
6/14/2019	47	$384,85	
6/26/2019	48-49	$8,213.90	
7/3/2019	50	$2,600.00	
7/24/2019	51	$271.50	
8/7/2019	52	$550.00	
Total		$24,815.25	

AP300R
*** CHECK NOS. 000044-050000

YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER LAKE ASHTON II - CAPITAL PROJC
BANK BLAKE ASHTON II - CR

RUN	8/14/19	PAGE	1

CHECK	VEND#	.....INVOICE........EXPENSED TO...		VENDOR NAME DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS

STATUS

AMOUNT

....CHECK.....
AMOUNT	#

5/24/19 00002

4/10/19 CQJSQ841 201904 600-53800-60000 FITNESS EQUIPMENT DEPOSIT

*	6,272.50

5/24/19 00018

COMMERCIAL FITNESS PRODUCTS
5/22/19 05222019 201905 600-53800-68019	*
PERENNIAL PROJECT DEPOSIT

250.00

6,272.50 000044

6/03/19 00002

LUKAS NURSERY
4/10/19 CQJSQ841 201904 600-53800-60000 FITNESS EQUIPMENT BALANCE

*	6,272.50

250.00 000045

6/14/19 00002

COMMERCIAL FITNESS PRODUCTS
5/07/19 C905061	201905 600-53800-60000	*
FITNESS PRODUCTS

384.85

6,272.50 000046

COMMERCIAL FITNESS PRODUCTS

6/26/19	00018	

6/26/19	
00019	

7/03/19	
00020	

7/24/19	
00021	

- - - - - - - - - - - - - - - - - - -
6/24/19 443819/1 201906 600-53800-68019
INSTALL & REPLACE. PLANTS
LUKAS NURSERY
- - - - - - - - - - - - - - - - - - -
5/23/19 058238	201905 600-53800-68015
MATERIAL - GLASS DOOR
RIDGE GLASS AND MIRROR INC
- - - - - - - - - - - - - - - - - - -
7/01/19 146572-1 201907 600-53800-68024
FURNISH &   INSTALLATION

*	7,508.90

*	705.00

*	2,600.00

384.85 000047

7,508.90 000048

705.00 000049

8/07/19 00022

STANLEY ACCESS TECHNOLOGIES
- - - - - - - - - - - - - - - - - - -
6/28/19 3165	201906 600-53800-68015	*
ELECTRICAL REPAIRS
SOUTHERN ELCTRIC & CONTRUCTION INC.
8/01/19 1	201908 600-53800-68025	*
TREE REMOVED/REPLACED

271.50

550.00

2,600.00 000050

271. so  000051

JENKINS PROPERTY SOLUTIONS INC	550.00 000052

TOTAL FOR	BANK B	24,815.25	
TOTAL FOR	REGISTER	24,815.25	

LKA2 LAKE ASHTON 2	SROSINA

---------------- -

LAl<E ASHTON II
COMMUNITY DEVELOPMENT DISTRICT BALANCE SHEET
JULY 31, 2019

 	MAJOR FUNDS		TOTAL
DEBT	CAPITAL	GOVERNMENTAL

ASSETS:	 	GENERAL		SERVICE		PROJECTS		FUNDS		
CASH	$42,235		$45,602	$87,837	
PETTY CASH	$100			$100	
DUE FROM OTHER FUNDS	$25,104			$25,104	
INVESTMENT - STATE BOARD - SURPLUS FUNDS	$349,265		$444,867	$794,132	

SERIES 2005A						
RESERVE A		$294,059		$294,059	
PREPAYMENT A		$12,950		$12,950	
REVENUE A		$167,624		$167,624	
DEFERRED COST A/B		$9		$9	

SERIES 2006A						
RESERVE A	$78,188		$78,188	
REVENUE A	$125,913		$125,913	
PREPAYMENT A	$16,817		$16,817	
DEFERRED COST A/B	$2,433		$2,433	
COST OF ISSUANCE		$29	$29	

DEPOSITS	$24,463	$24,463	
PREPAID EXPENDITURES	$4,671	$4,671	

TOTAL ASSETS	$445,837	$697,994	$490,498	$1,634,328

LIABILITIES:	
ACCOUNTS PAYABLE	
$43,227			
$43,227	
ROOM RENTAL DEPOSITS	$50			$50	
DEFERRED REVENUE	$1,238			$1,238	
DUE TO OTHER FUNDS		$12,592	$12,512	$25,104	

TOTAL LIABILITIES	 	$44,514	$12,592	$12,512	$69,618

FUND BALANCES: 

PREPAID EXPENSES	$4,671	$4,671	
DEPOSITS - TECO	$24,463	$24,463	

OS-SERIES 2005A		
$467,370		
$467,370	
CAPITAL PROJECTS			$477,986	$477,986	
UNASSIGNED FOR GENERAL FUND	$372,189			$372,189	
UNASSIGNED FOR OS-SERIES 2006A		$218,032		$218,032	

NONSPENDABLES:

RESTRICTED FOR:

TOTAL FUND BALANCES	 	$401,322	$685,402	$477,986	$1,564,710

TOTAL LIABILITIES & FUND BALANCES	$445,837	$697,994	$490,498	$1,634,328

Page 1

LAKE ASHTON II
COMMUNITY DEVELOPMENT DISTRICT CAPITAL PROJECTS
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
FOR THE PERIOD ENDED JULY 31,  2019

ADOPTED	PRORATED BUDGET	ACTUAL
DESCRIPTION	BUDGET	 THRU 07 /31/19	THRU 07/31/19	VARIANCE	

REVENUES:

CAPITAL RESERVE - TRANSFER IN	

$113,742	

$0	

$0	

$0	
CONTRIBUTIONS	$0	$0	$4,506	$4,506	
INTEREST EARNED	$1,000	$667	$9,790	$9,124	
TOTAL REVENUES	$114,742	$667	$14,296	$13,630	

EXPENDITURES:					

BANK CHARGES	
$0	
$0	$746	($746)	

CAPITAL PROJECTS - FY19					
ANNUAL EXPENSES:					
HFC BUILDING	$10,000	$0	$0	$0	
ROAD REPAIRS 111	$25,000	$0	$9,975	($9,975)	
COMPUTERS	$5,000	$0	$0	$0	
EQUIPMENT-ATHLETIC	$5,000	$13,761	$13,761	$0	
LANDSCAPE REPLACEMENT	$15,000	$0	$0	$0	
OTHER CAPITAL PROJECT EXPENSES	$10,000	$0	$0	$0	
POND REPAIRS AND MAINTENANCE	$0	$0	$3,675	($3,675)	

SPECIFIC PROJECTS:					
MICROPHONE/CONFERENCE SYSTEM	$5,000	$5,000	$4,373	$627	
OUTDOOR FURNITURE-RECONDITIONING	$2,540	$975	$975	$0	
KITCHEN UPGRADES/MICROWAVES	$5,000	$0	$0	$0	
HANDICAP ENTRANCE DOOR	$3,000	$0	$0	$0	
TREE REPLACEMENT-ASHTON BLVD.	$10,000	$0	$0	$0	
LED LIGHTING	$10,860	$0	$613	($613)	
WINDOW COVERINGS	$22,165	$0	$0	$0	
FLOORING REPLACEMENT-HFC	$23,000	$23,000	$25,000	($2,000)	
LANDSCAPING-NEW PARKING LOT	$26,274	$0	$0	$0	
PICKLEBALL COURTS	$0	$0	$13,919	($13,919)	
PAVING PARKING LOT/LIGHTS	$0	$0	$116	($116)	
POOL/SPA REMODELING	$0	$0	$11,692	($11,692)	
SIGNS	$0	$0	$2,030	($2,030)	
PLANT PROJECT	$0	$0	$8,264	($8,264)	
CHAIRS	$0	$0	$2,188	($2,188)	
FIRE EXTINGUISHERS	$0	$0	$435	($435)	
BLINDS	$0	$0	$978	($978)	
VACUUM	$0	$0	$73	($73)	
ADA Door Opener	$0	$0	$2,600	($2,600)	
TOTAL EXPENDITURES	$177,839	$42,736	$101,413	($58,677)	

EXCESS (DEFICIENCY) OF REVENUES					
OVER (UNDER) EXPENDITURES	($63,097)	($42,070)	($87,117)	($45,047)	

NET CHANGE IN FUND BALANCE	
($63,097)	
($42,070)	
($87,117)	
($45,047)	

FUND BALANCE - Beginning	
$598,589		
$565,074		
FUND BALANCE - Ending	$535,49 age 6		$477,957		

LAl<E ASHTON II
COMMUNITY DEVELOPMENT DISTRICT DEBT SERVICE FUND - SERIES 2005A
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
FOR THE PERIOD ENDED JULY 31, 2019

DESCRIPTION	ADOPTED BUDGET	PRORATED BUDGET THRU 07/31/19	ACTUAL
THRU 07/31/19	
VARIANCE	

REVENUES:					

SPECIAL ASSESSMENTS - ON ROLL	
$436,872	
$436,872	$436,498	($374)	
SPECIAL ASSESSMENTS - OFF ROLL	$0	$0	$0	$0	
SPECIAL ASSESSMENTS - PREPAYMENTS	$0	$0	$12,946	$12,946	
INTEREST EARNED	$1,000	$833	$7,415	$6,581	
TOTAL REVENUES	$437,872	$437,705	$456,859	$19,154	

EXPENDITURES:					

SERIES 2005A:
INTEREST - 11/1	

$131,688	

$131,688	

$131,688	

$0	
INTEREST - 5/1	$131,688	$131,688	$131,016	$672	
PRINCIPAL - 5/1	$165,000	$165,000	$170,000	($5,000)	
SPECIAL CALL - 11/1	$0	$0	$25,000	($25,000)	
SPECIAL CALL - 5/1	$0	$0	$5,000	($5,000)	
TOTAL EXPENDITURES	$428,375	$428,375	$462,703	($34,328)	
EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES	

$9,497	

$9,330	

($5,844)	

($15,174)	
NET CHANGE IN FUND BALANCE	$9,497	$9,330	($5,844)	($15,174)	

FUND BALANCE - Beginning	
$161,768		
$473,214		

FUND BALANCE - Ending	$171,265		$467,370		

LAl<E ASHTON II
COMMUNITY DEVELOPMENT DISTRICT DEBT SERVICE FUND - SERIES 2006A
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
FOR THE PERIOD ENDED JULY 31, 2019

DESCRIPTION		ADOPTED
BUDGET		PRORATED BUDGET
THRU 07/31/19		ACTUAL
THRU 07/31/19		
VARIANCE	

REVENUES:									

ASSESSMENTS - OFF ROLL		
$315,038		
$315,038		
$319,315		$4,277	
ASSESSMENTS - PPMTS		$0		$0		$27,601		$27,601	
INTEREST INCOME		$0		$0		$3,492		$3,492	
TOTAL REVENUES		$315,038		$315,038		$350,408		$35,370	

EXPENDITURES:									
SERIES 2006A:
INTEREST - 11/1		

$101,893		

$101,893		

$102,158		

($265}	
INTEREST - 5/1		$101,893		$101,893		$101,495		$398	
PRINCIPAL - 5/1		$110,000		$110,000		$110,000		$0	
SPECIAL CALL - 11/1		$0		$0		$25,000		($25,000}	
SPECIAL CALL - 5/1		$0		$0		$15,000		($15,000}	

TOTAL EXPENDITURES

EXCESS (DEFICIENCY) OF REVENUES	 	$313,785	$313,785	$353,653	($39,868)	
OVER (UNDER} EXPENDITURES	 	$1,253	$1,253	($3,244)	($4,497)	
NET CHANGE IN FUND BALANCE	$1,253		$1,253	($3,244)	($4,497)	

FUND BALANCE - Beginning	
$116,284			
$221,276		
FUND BALANCE - Ending	$117,537			$218,032		

Maximum Annual Debt Service						

LAKE ASHTON II
COMMUNITY  DEVELOPMENT DISTRICT
Long Term Debt Report FY 2019

Series 2005A, Capital Improvement Revenue Bonds	

Interest Rate:	
5.375%		
Maturity Date:	5/1/2036	$4,900,000.00	
Bonds outstanding - 9/30/2018		$4,900,000.00	
	November 1, 2018 (Special Call)	($25,000.00)	
	May 1, 2019 (Mandatory)	($170,000.00)	
	May 1, 2019 (Special Call)	($5,000.00)	
Current Bonds Outstanding		$4,700,000.00	

Series 2006A, Capital Improvement Revenue Bonds	

Interest Rate:	
5.300%		
Maturity Date:	5/1/2038	$3,845,000.00	
Bonds outstanding - 9/30/2018		$3,845,000.00	
	November 1, 2018 (Special Call)	($25,000.00)	
	May 1, 2019 (Mandatory)	($110,000.00)	
	May 1, 2019 (Special Call)	($15,000.00)	
Current Bonds Outstanding		$3,695,000.00	

Total Current Bonds Outstanding	$8,395,000.00