Scenic Highway Community Development District
Meeting Agenda October 20, 2022

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Scenic Highway
Community Development District

219 E. Livingston St., Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526

October 13, 2022

Board of Supervisors Scenic Highway
Community Development District

Dear Board Members:

The regular meeting of the Board of Supervisors of the Scenic Highway Community Development District will be held Thursday, October 20, 2022 at 9:30 AM at the Holiday Inn—Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, FL 33880.

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

Zoom Video Link: https://us06web.zoom.us/j/81785812872 Zoom Call-In Number: 1-646-876-9923
Meeting ID: 817 8581 2872
In accordance with Sections 119.071(3)(a) and 281.301, Florida Statutes, a portion of the Regular Meeting may be closed to the public, as it relates to the District’s security system plan. The closed session is scheduled to begin at approximately 9:15 a.m. but may begin at any time during the Regular Meeting, and is expected to last approximately 10 (10) minutes, but may end earlier than expected or may extend longer. When the security system plan agenda item is discussed the public will not be in attendance. The public will be notified that they may return upon completion of the discussion regarding the security system plan.

Following is the advance agenda for the meeting:
Roll Call
Public Comment Period (1Speakers will fill out a card and submit it to the District Manager prior to the beginning of the meeting)
Organizational Matters
Acceptance of Resignation from Chuck Cavaretta
Appointment to Fill the Vacant Board Seat
Administration of Oath to Newly Appointed Supervisor

1 Comments will be limited to three (3) minutes

Consideration of Resolution 2023-01 Appointing Assistant Secretaries
Approval of Minutes of the July 21, 2022 Board of Supervisors Meeting
Consideration of Audit Services Engagement Letter for Fiscal Year 2022
Staff Reports
Attorney
Engineer
Field Manager’s Report
Hurricane Ian Assessment – Maintenance and Repairs
District Manager’s Report
Approval of Check Register
Balance Sheet & Income Statement
Other Business
Supervisors Requests and Audience Comments
CLOSED Session of Board Discussion Regarding Security
Board Action Regarding Security Matters
Adjournment

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From: Chuck Cavaretta chuck@heathfl.com
Subject: Scenic Highway CDD
Date: October 13, 2022 at 4:40 PM

Good afternoon,
Please consider this email as confirmation of my resignation from the Board of Supervisors for the Scenic Highway CDD and Forest Lake CDD. Thank you.

Chuck Cavaretta
Senior Vice President of Development

The Cassidy Organization
chuck@heathfl.com

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RESOLUTION 2023-01

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE SCENIC HIGHWAY COMMUNITY DEVELOPMENT DISTRICT ELECTING THE OFFICERS OF THE DISTRICT, AND PROVIDING FOR AN EFFECTIVE DATE

Whereas, the Scenic Highway Community Development District (the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes; and

WHEREAS, pursuant to Chapter 190, Florida Statutes, the Board of Supervisors (“Board”), shall organize by electing one of its members as Chair and by electing Assistant Secretaries, and such other officers as the Board may deem necessary.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE SCENIC HIGHWAY COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1.	DISTRICT OFFICERS. The following persons are elected to the offices
shown:

Assistant Secretary		
Assistant Secretary		

SECTION 2.	CONFLICTS. All Resolutions or parts of Resolutions in conflict herewith are hereby repealed to the extent of such conflict.

SECTION 3.	EFFECTIVE DATE. This Resolution shall become effective immediately upon its adoption.

Passed and adopted this 20th day of October 2022

ATTEST:	SCENIC HIGHWAY COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson, Board of Supervisors

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MINUTES OF MEETING SCENIC HIGHWAY
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Scenic Highway Community Development District was held on Thursday, July 21, 2022 at 9:58 a.m. at the Holiday Inn – Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, Florida.

Present and constituting a quorum were:

Rennie Heath	Chairman
Lauren Schwenk	Vice Chairperson
Jessica Kowalski	Assistant Secretary
Lindsey Roden	Assistant Secretary
Chuck Cavaretta	Appointed as Assistant Secretary Also, present were:
Jill Burns	District Manager, GMS
Marshall Tindal	GMS
Lauren Gentry	KE Law Group
Tricia Adams	District Manager, GMS

The following is a summary of the discussions and actions taken at the July 21, 2022 Scenic Highway Community Development District’s Regular Board of Supervisor’s Meeting.

FIRST ORDER OF BUSINESS	Roll Call
Ms. Burns called the meeting to order. There were three members present constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Burns asked if any members of the public wanted to make a public comment for Scenic Highway. Hearing none, the next item followed.

THIRD ORDER OF BUSINESS	Organizational Matters
Acceptance of Resignation from Patrick Marone
Ms. Burns presented the resignation from Patrick Marone.

On MOTION by Mr. Heath, seconded by Ms. Kowalski, with all in favor, Accepting the Resignation from Patrick Marone, was approved.

Appointment to Fill the Vacant Board Seat
Ms. Burns asked if anyone had any nominations to fill the vacant Board seat. Ms. Roden nominated Chuck Cavaretta.

On MOTION by Ms. Roden, seconded by Ms. Kowalski, with all in favor, Appointing Chuck Cavaretta to the Board of Supervisors, was approved.

Administration of Oath to Newly Appointed Supervisor
Ms. Burns administered the oath to the newly appointed Supervisor Chuck Cavaretta.
*Lauren Schwenk joined the meeting at this time. All future action includes Chuck Cavaretta and Lauren Schwenk.

Consideration of Resolution 2022-09 Appointing Assistant Secretary
Ms. Burns stated that this would name Chuck Cavaretta as an Assistant Secretary.

On MOTION by Mr. Heath, seconded by Ms. Roden, with all in favor, Resolution 2022-09 Appointing Chuck Cavaretta as an Assistant Secretary, was approved.

FOURTH ORDER OF BUSINESS	Approval of Minutes of the April 21, 2022
Board of Supervisors Meeting
Ms. Burns presented the minutes of the April 21, 2022 Board of Supervisors meeting minutes and asked for any comments or corrections. The Board had no changes to the minutes.

On MOTION by Mr. Heath, seconded by Ms. Schwenk, with all in favor, the Minutes of the April 21, 2022 Board of Supervisors Meeting, were approved.

FIFTH ORDER OF BUSINESS	Public Hearings
Public Hearing on the Adoption of the Fiscal Year 2023 Budget
Ms. Burns stated that this public hearing had been advertised in the paper. She asked for a motion to open the public hearing.

On MOTION by Ms. Schwenk, seconded by Ms. Kowalski, with all in favor, Opening the Public Hearing, was approved.

Consideration of Resolution 2022-10 Adopting the District’s Fiscal Year 2023 Budget and Appropriating Funds
Ms. Burns stated that this was included in the agenda package. She asked if there were any public comments on the budget. Hearing none, she asked for a motion to close the public hearing.

On MOTION by Ms. Schwenk, seconded by Ms. Kowalski, with all in favor, Closing the Public Hearing, was approved.

Ms. Burns stated that this budget had not changed since the Board saw it the last time. She noted that they updated the actuals. She stated that the current assessment amount per lot was
$806.45. She stated that this budget was adopted for all 368 lots and the per unit gross assessment per lot was $1,198.98, which was an increase of $392.53 per unit. She noted that most of those increases were for the amenity. They had an increase for the playground and furniture lease as well as allowing for security for the upcoming fiscal year, increased repairs and maintenance, and contingency. She asked for any questions or comments from the Board. Hearing none,

On MOTION by Mr. Heath, seconded by Ms. Schwenk, with all in favor, Resolution 2022-10 Adopting the District’s Fiscal Year 2023 Budget and Appropriating Funds was approved.

Public Hearing on the Imposition of Operations and Maintenance Special Assessments
Ms. Burns stated that this had been advertised in the paper and they sent mailed notice to all property owners. She asked for a motion to open the public hearing.

On MOTION by Ms. Schwenk, seconded by Mr. Heath, with all in favor, Opening the Public Hearing, was approved.

Consideration of Resolution 2022-11 Imposing Special Assessments and Certifying an Assessment Roll
Ms. Burns stated that this resolution was included in the agenda package. She asked for any public comments. Hearing none, she asked for a motion to close the public hearing.

On MOTION by Ms. Schwenk, seconded by Mr. Heath, with all in favor, Closing the Public Hearing, was approved.

Ms. Burns asked if anyone from the Board had any questions on Resolution 2022-11.
Hearing none,

On MOTION by Ms. Schwenk, seconded by Ms. Roden, with all in favor, Resolution 2022-11 Imposing Special Assessments and Certifying an Assessment Roll, was approved.

SIXTH ORDER OF BUSINESS	Consideration	of	Resolution	2022-12
Designation of Regular Monthly Meeting Date, Time, and Location for Fiscal Year 2023
Ms. Burns stated that the meeting schedule in their package was for the third Thursday at 9:30 a.m. and this one currently was at 9:00 a.m. She asked for a motion to approve.

On MOTION by Mr. Heath, seconded by Ms. Schwenk, with all in favor, Resolution 2022-12 Designation of Regular Monthly Meeting Date, Time, and Location for Fiscal Year 2023, was approved.

SEVENTH ORDER OF BUSINESS	Presentation of Fiscal Year 2021 Audit
Report
Ms. Burns stated that on page 21 was the report to management and that there were no instances of non-compliance. She noted that the District did not meet any of the conditions for financial emergency and this audit was submitted to the state. She asked if anyone had any questions. Hearing none,

EIGHTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Gentry introduced herself and stated that there was nothing further to report.

Engineer
Ratification of Stormwater and Wastewater Management Analysis Report
Ms. Burns stated that this report was submitted to the county by the June 30th Deadline.

On MOTION by Ms. Schwenk, seconded by Mr. Cavaretta, with all in favor, the Stormwater and Wastewater Management Analysis Report, was ratified.

Field Manager’s Report
Mr. Tindall stated that the amenity opened on May 23rd. He stated that they had a couple of minor repairs. He noted that they added the lift cover, they resolved an issue with a surge that was caused by the transformers and the security system, and it was repaired by a contractor, the pool filter drive was replaced under warranty, the mowing was caught up, the final MES repair was complete, the pool shade, playground, and dog park improvements were underway. He stated that there were some erosion issues around the pond tracts. He also noted that there were sod gaps along the newly completed construction and that there was heavy iron content in the water and it was being monitored. He stated that if the Board would like, they could look at some filter options to reduce sitewide stains and minimize cleaning upkeep.

Consideration of Proposals for Pool Maintenance Service Increase
Mr. Tindall presented the proposal to the Board. Ms. Burns stated that it would eat up most of the contingency. She noted that it was within the total budget, but it was not within the pool maintenance budget. She stated that they did have contingency as well as general repairs and maintenance. She stated that the Board just approved the pool maintenance amount which was
$11,700 and this proposal goes up to $18,000. Ms. Schwenk asked if they were seeing this across the board. Ms. Burns responded yes, and it was because the price of chemicals was going up. She stated that all the chemicals were included in the contract. Ms. Burns stated that they had a $7,500

contingency. Ms. Burns asked if the Board wanted to approve the increase to Resort Pool’s Contract.

On MOTION by Mr. Heath, seconded by Ms. Kowalski, with all in favor, the Proposal for Pool Maintenance Service Increase, was approved.

Consideration of Proposals for Security Cameras at Amenity
Current Demands
Mr. Tindall stated this proposal was $4,074.78. Mr. Tindall recommended to go with Current Demands. Ms. Gentry stated that for public records purposes, they were supposed to maintain 30 days of footage. Ms. Burns stated that they had spent $2,000 out of the $7,500, which leaves $5,500. After the Board discussed the options, they decided to go with the 8TB Drive.

On MOTION by Ms. Schwenk, seconded by Mr. Heath, with all in favor, Accepting the Current Demands Proposal for Security Cameras, was approved.

Southeast Wiring Solutions
Mr. Tindall stated that this proposal was $5,981.

Consideration of GMS Proposal for Pool Drain Extension
Mr. Tindall stated that this proposal was for extending the drain line from the upper hill by the pool and down into the detention pond to stop the erosion that could jeopardize the stability of the embankment. He stated that the price would be $4,166.96. Mr. Tindall suggested that they could approve this, monitor it and delay it toward the end of the fiscal year and just see if they needed to hold off in case something else major comes up. Ms. Burns stated that the total expenditures for the adopted budget was $348,000 and that they were at $168,000 now. She stated that for the particular line items, it was cutting it close for the overall budget. Ms. Schwenk asked if they could still have contingency above the repairs and maintenance. Ms. Burns responded that for the general repairs and maintenance, the contingency looked way over, but they had the road repair, the wall that was hit, and the insurance money that covered it. She furthered explained that in the miscellaneous revenue, they had $36,000 worth of insurance money, which was offsetting the $50,000 expense. She stated that the invoices for when someone drove through the exterior

wall coded to the general repairs and maintenance, but it was covered by insurance. Mr. Tindall gave the option to get another price if the Board wanted to do that.

On MOTION by Mr. Heath, seconded by Ms. Schwenk, with all in favor, Accepting the GMS Proposal for Pool Drain Extension, was approved.

District Manager’s Report
Approval of Check Register
Mr. Burns stated that the check register was included in the package for review.

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

Balance Sheet and Income Statement
Ms. Burns stated that the financials were through June 30th and were included in the package, but no action was needed.

Presentation of Registered Voters – 8
Ms. Burns stated that they had to determine the number of registered voters within the District as of April 15 of each year and that number was 8.

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

TENTH ORDER OF BUSINESS	Supervisors	Requests	and	Audience
Comments
There being none, the next item followed.

ELEVENTH ORDER OF BUSINESS	Adjournment

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

Secretary/Assistant Secretary	Chairman/Vice Chairman

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

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

The following represents our understanding of the services we will provide Scenic Highway Community Development District.

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

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

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

Management’s Discussion and Analysis

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

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

the trusted partner

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

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

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

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

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

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

Nonattest Services
With respect to any nonattest services we perform, such as drafting the financial statements and proposing adjusting or correcting journal entries to be reviewed and approved by management, we will not assume management responsibilities on behalf of the District. However, we will provide advice and recommendations to assist management of the District in performing its responsibilities.

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

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

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

Reporting
We will issue a written report upon completion of our audit of Scenic Highway Community Development District’s basic financial statements. Our report will be addressed to the governing body of Scenic Highway Community Development District. Circumstances may arise in which our report may differ from its expected form and content based on the results of our audit. Depending on the nature of these circumstances, it may be necessary for us to modify our opinions, add an emphasis-of-matter or other-matter paragraph(s), or withdraw from the engagement. If our opinions on the basic financial statements are other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed opinions, we may decline to express opinions or to issue a report as a result of this engagement.

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

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

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

Regarding the electronic dissemination of audited financial statements, including financial statements published electronically on your internet website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document.

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

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

We expect to begin our audit in January 2023 and the audit reports and all corresponding reports will be issued no later than May 31, 2023.

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

Our fee for these services described in this letter will be $3,500 for the year ended September 30, 2022 ($3,500 for September 30, 2023), the audit fee will increase $900 in the year the district issues bonds, inclusive of all costs and out-of-pocket expenses, unless the scope of the engagement is changed; the assistance that Scenic Highway Community Development District has agreed to furnish is not provided, or unexpected conditions are encountered, in which case we will discuss the situation with you before proceeding.

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

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

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

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

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

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

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

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

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

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

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

The audit documentation for this engagement is the property of McDirmit Davis, LLC and constitutes confidential information. However, we may be requested to make certain audit documentation available to a federal or state agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities, pursuant to authority given to it by law or regulation, or to peer reviewers. If requested, access to such audit documentation will be provided under the supervision of McDirmit Davis, LLC’s personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies of information contained therein to others, including other governmental agencies.

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

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

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

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

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

Title:	

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

Report on the Firm's System of Quality Control

August 21, 2020

To the Owners of McDinn it Davis, LLC And the Peer Review Committee of the
Florida Institute of Certified Public Accountants

We have reviewed the system of quality control for the accounting and auditing practice of McDinnit Davis, LLC (the finn), in effect for the year ended June 30, 2020. Our peer review was conducted in accordance with the Standards for Perfonning and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants (Standards).

A summary of the nature, objectives, scope, limitations of, and the procedures perfonned in a System Review as described in the Standards may be found at www.aicpa.org/prsummar:y. The summary also includes an explanation of how engagements identified as not perfonned or reported in confonnity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating.

Firm's Responsibility

The finn is responsible for designing a system of quality control and complying with it to provide the finn with reasonable assurance ofperfonning and reporting in conformity with applicable professional standards in all material respects. The finn is also responsible for evaluating actions to promptly remediate engagements deemed as not perfonned or reported in confonnity with professional standards, when appropriate, and for remediating weaknesses in its system of quality control, if any.

Peer Reviewer's Responsibility

Our responsibility is to express an opinion on the design of the system of quality control and the finn's compliance therewith based on our review.

Required Selections and Considerations

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

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

Opinion

In our opinion, the system of quality control for the accounting and auditing practice of McDinnit Davis, LLC in effect for the year ended June 30, 2020 has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Finns can receive a rating of pass, pass with dejiciency(ies), or fail. McDirmit Davis, LLC has received a peer review rating of pass.

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

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Scenic Highway CDD
Field Management Report

October 20th, 2022 Clayton Smith
Field Services Manager
GMS

Landscape Review

Monitoring new maintenance contracts.
Dog park benches and agility course was completed.
Shade Structure Installation was completed.
Facility pre and post storm preparations were completed.

Complete

Amenity Review

Landscape Review

Complete

Landscape

Monitoring mows and detailing with landscaper.

Landscape Review

Complete

General Maintenance

Approved solar Lights installed at mailboxes.
Restroom toilet repaired and part replaced under warranty.
UPS installed in electrical room.

Landscape Review

AFTER

BEFORE

Complete

Drain Line Extension

Drain line extension and repair was completed.
Washout rate intensified with storms. Additional fill was required.
Extension has been monitored and is working well.

Landscape Review

AFTER

BEFORE

Complete

Emergency Washout Repairs

While crew and equipment were mobilized for drain line, additional areas were repaired at the same time as the drain line extension to prevent jeopardizing existing infrastructure.

Landscape Review

Complete

Emergency Washout Repairs

BEFORE

While crew and equipment were mobilized for drain line, additional areas were repaired at the same time as the drain line extension to prevent jeopardizing existing infrastructure.

AFTER

Landscape Review

Amenity Improvements

Site and signs review was done after the storm.
Fence repairs are being coordinated. Street signs straightening and repairs
Approved Camera Installation
Well repairs are being coordinated with vendor.

Landscape Review

Irrigation Staining

Options to filter irrigation water to reduce or eliminate iron content will be reviewed after well is back online.

Landscape Review

Site Items

Sod gaps and Irrigation

Monitoring some sod gaps along newly completed construction.
Abandoned fence forms noted along
inter-lot retaining walls.

Conclusion

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

Respectfully, Clayton Smith

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Scenic Highway
Community Development District
Summary of Checks

July 13, 2022 to October 7, 2022

Bank	Date	Check No.'s	Amount	

General Fund	
7/13/22	
224 - 227	
$	7,118.70	
	7/21/22	228 - 231	$	7,618.91	
	8/3/22	232 - 233	$	690.40	
	8/9/22	234 - 238	$	1,000.00	
	8/15/22	239	$	4,228.44	
	8/17/22	240	$	122,500.00	
	8/22/22	241 - 243	$	6,670.16	
	8/30/22	244	$	3,609.72	
	9/2/22	245	$	425.00	
	9/12/22	246	$	655.01	
	9/19/22	247 - 252	$	30,897.83	
	9/23/22	253 - 254	$	9,930.85	
			$	195,345.02	
			$	195,345.02	

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
7/13/22 00041	6/29/22 7630	202206 330-57200-48200	*	425.00
MTHLY CLEANING SVC-JUN 22
CSS CLEAN STAR SERVICES CENTRAL FL	425.00 000224

7/13/22 00002	7/01/22	
	7/01/22	
	7/01/22	
	7/01/22	
	7/01/22	
	7/01/22	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
53	202207 310-51300-34000	*	2,916.67
MANAGEMENT FEES - JUL 22
53	202207 310-51300-35200	*	100.00
WEBSITE MANAGEMENT-JUL 22
53	202207 310-51300-35100	*	150.00
INFORMATION TECH - JUL 22
53	202207 310-51300-31300	*	416.67
DISSEMINATION SVCS-JUL 22
53	202207 310-51300-51000	*	3.10
OFFICE SUPPLIES
53	202207 310-51300-42000	*	10.60
POSTAGE
GOVERNMENTAL MANAGEMENT SERVICES	3,597.04 000225
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/13/22 00024	7/08/22 3120	202206 310-51300-31500	*	260.00
GEN.COUNSEL/MTHLY MEETING
KE LAW GROUP,PLLC	260.00 000226
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/13/22 00027	6/01/22 6132	202206 330-57200-46200	*	903.33
LANDSCAPE MAINT - JUN 22
6/01/22 6132	202206 330-57200-47300	*	45.00
IRRIGATION INSPECTION
6/01/22 6133	202206 320-53800-46200	*	1,708.33
LANDSCAPE MAINT - JUN 22
6/01/22 6133	202206 320-53800-47300	*	180.00
IRRIGATION INSPECTION
PRINCE & SONS INC.	2,836.66 000227
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/21/22 00002	7/01/22 54	202207 320-53800-34000	*	625.00
FIELD MANAGEMENT - JUL 22
7/01/22 54	202207 320-53800-48000	*	151.87
GEN MTHLY MAINT MATERIALS
GOVERNMENTAL MANAGEMENT SERVICES	776.87 000228
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/21/22 00019	6/30/22 00046955 202206 310-51300-48000	*	1,382.48
FY23 BUDGET 1ST RUN
CA FLORIDA HOLDINGS, LLC	1,382.48 000229
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/21/22 00027	7/01/22 6331	202207 320-53800-46200	*	1,888.23
LANDSCAPE MAINT - JUL 22
7/01/22 6332	202207 330-57200-46200	*	948.33
LANDSCAPE MAINT - JUL 22
PRINCE & SONS INC.	2,836.56 000230
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
SCEN SCENIC HIGHWAY MBYINGTON

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
7/21/22 00039	7/21/22 07212022 202207 300-15500-10000	*	2,623.00
PLAYGRND/FUR LEASE-AUG 22
83 HOLDINGS, LLC	2,623.00 000231
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/03/22 00041	7/25/22 7796	202207 330-57200-48200	*	425.00
MTHLY CLEANING SVC-JUL 22
CSS CLEAN STAR SERVICES CENTRAL FL	425.00 000232
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/03/22 00027	6/17/22 6237	202206 320-53800-47300	*	265.40
RPLCD 15 SPRAY HEADS
PRINCE & SONS INC.	265.40 000233
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/09/22 00044	7/21/22 CC072120 202207 310-51300-11000	*	200.00
SUPERVISOR FEE 07/21/22
CHARLES CAVARETTA	200.00 000234
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/09/22 00029	7/21/22 JK072120 202207 310-51300-11000	*	200.00
SUPERVISOR FEE 07/21/22
JESSICA KOWALSKI	200.00 000235
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/09/22 00036	7/21/22 LR072120 202207 310-51300-11000	*	200.00
SUPERVISOR FEE 07/21/22
LINDSEY E RODEN	200.00 000236
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/09/22 00008	7/21/22 LS072120 202207 310-51300-11000	*	200.00
SUPERVISOR FEE 07/21/22
LAUREN SCHWENK	200.00 000237
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/09/22 00009	7/21/22 RH072120 202207 310-51300-11000	*	200.00
SUPERVISOR FEE 07/21/22
RENNIE HEATH	200.00 000238
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/15/22 00002	8/01/22 55	202208 310-51300-34000	*	2,916.67
MANAGEMENT FEES - AUG 22
8/01/22 55	202208 310-51300-35200	*	100.00
WEBSITE MANAGEMENT-AUG 22
8/01/22 55	202208 310-51300-35100	*	150.00
INFORMATION TECH - AUG 22
8/01/22 55	202208 310-51300-31300	*	416.67
DISSEMINATION SVCS-AUG 22
8/01/22 55	202208 310-51300-51000	*	2.98
OFFICE SUPPLIES
8/01/22 55	202208 310-51300-42000	*	16.52
POSTAGE
8/01/22 55	202208 310-51300-42500	*	.60
COPIES
SCEN SCENIC HIGHWAY MBYINGTON

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
8/01/22 56	202208 320-53800-34000	*	625.00
FIELD MANAGEMENT - AUG 22
GOVERNMENTAL MANAGEMENT SERVICES	4,228.44 000239
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/17/22 00031	8/17/22 08172022 202208 300-20700-10000	*	122,500.00
DIRECT ASSESSMENTS-SER20
SCENIC HIGHWAY CDD C/O USBANK	122,500.00 000240
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/22/22 00024	8/11/22 3663	202207 310-51300-31500	*	1,210.50
GEN.COUNSEL/MTHLY MEETING
KE LAW GROUP,PLLC	1,210.50 000241
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/22/22 00027	8/01/22 6523	202208 330-57200-46200	*	948.33
LANDSCAPE MAINT - AUG 22
8/01/22 6524	202208 320-53800-46200	*	1,888.33
LANDSCAPE MAINT - AUG 22
PRINCE & SONS INC.	2,836.66 000242
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/22/22 00039	8/22/22 08222022 202208 300-15500-10000	*	2,623.00
PLAYGRND/FUR LEASE-SEP 22
83 HOLDINGS, LLC	2,623.00 000243
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/30/22 00002	6/30/22 57	202206 330-57200-48000	*	325.84
GENERAL MAINTENANCE JUN22
6/30/22 58	202206 320-53800-49000	*	3,283.88
POND REPAIR
GOVERNMENTAL MANAGEMENT SERVICES	3,609.72 000244
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/02/22 00041	8/25/22 7999	202208 330-57200-48200	*	425.00
CLEANING SERVICE
CSS CLEAN STAR SERVICES CENTRAL FL	425.00 000245

9/12/22 00045	3/07/22	
	4/11/22	
	5/09/22	
	6/10/22	
	7/12/22	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
65683-MA 202203 330-57200-43200	*	284.62
WATER UTILITY - MARCH 22
65683-AP 202204 330-57200-43200	*	119.59
WATER UTILITY - APRIL 22
65683-MA 202205 330-57200-43200	*	83.60
WATER UTILITY - MAY 22
65683-JU 202206 330-57200-43200	*	83.60
WATER UTILITY - JUNE 22
65683-JU 202207 330-57200-43200	*	83.60
WATER UTILITY - JULY 22
PRIME COMMUNITY MANAGEMENT	655.01 000246
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/19/22 00043	9/16/22 09162022 202209 320-53800-43200	*	230.00
611 TANARO LANE H/CITY
CITY OF HAINES CITY	230.00 000247
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
SCEN SCENIC HIGHWAY MBYINGTON

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
9/19/22 00003	9/12/22 16836	202209 300-15500-10000	*	19,212.00
FY23 INSURANCE POLICY
EGIS INSURANCE & RISK ADVISORS	19,212.00 000248

9/19/22 00002	9/01/22	
	9/01/22	
	9/01/22	
	9/01/22	
	9/01/22	
	9/01/22	
	9/01/22	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
59	202209 310-51300-34000	*	2,916.67
MANAGEMENT FEES - SEP 22
59	202209 310-51300-35200	*	100.00
WEBSITE ADMIN - SEP 22
59	202209 310-51300-35100	*	150.00
INFORMATION TECH - SEP 22
59	202209 310-51300-31300	*	416.67
DISSEMINATION SVCS -SEP22
59	202209 330-57200-48300	*	416.67
AMENITY ACCESS - SEP 22
59	202209 310-51300-51000	*	1.20
OFFICE SUPPLIES
59	202209 310-51300-42000	*	34.32
POSTAGE
9/01/22 59	202209 330-57200-48300	*	1,666.68
AMENITY ACCESS - SEP 22
9/01/22 61	202208 320-53800-34000	*	2,500.00
FIELD MNGMNT -MAY22-AUG22
GOVERNMENTAL MANAGEMENT SERVICES	8,202.21 000249
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/19/22 00024	9/09/22 4182	202209 310-51300-31500	*	257.00
GEN.COUNSEL/MTHLY MEETING
KE LAW GROUP,PLLC	257.00 000250
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/19/22 00019	8/20/22 00047703 202207 310-51300-48000	*	373.62
NOT OF MEETING 7/722
CA FLORIDA HOLDINGS, LLC	373.62 000251
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/19/22 00039	9/14/22 09142022 202209 300-15500-10000	*	2,623.00
PLAYGRND/FUR LEASE-OCT 22
83 HOLDINGS, LLC	2,623.00 000252
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/23/22 00002	9/01/22 60	202209 320-53800-34000	*	1,250.00
FIELD MNGMNT - SEP 22
9/01/22 60	202209 320-53800-48000	*	844.19
GEN.REP/MAINT - SEP 22
9/15/22 62	202209 300-15500-10000	*	5,000.00
ASSESSMENT CRTF - FY23
GOVERNMENTAL MANAGEMENT SERVICES	7,094.19 000253
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/23/22 00027	9/01/22 6815	202209 320-53800-46200	*	1,888.33
LANDSCAPE MAINT - SEP 22
SCEN SCENIC HIGHWAY MBYINGTON

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
9/01/22 6816	202209 330-57200-46200	*	948.33
LANDSCAPE MAINT - SEP 22
PRINCE & SONS INC.	2,836.66 000254
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	195,345.02
TOTAL FOR REGISTER	195,345.02

SCEN SCENIC HIGHWAY MBYINGTON

!!"#$%& "

Scenic Highway
Community Development District

Unaudited Financial Reporting
August 31, 2022

Table of Contents

1		Balance Sheet	

2-3	
	General Fund	

4	
	Debt Service Fund Series 2020	

5	
	Capital Projects Fund Series 2020	

6-7	
	Month to Month	

8	
	Long Term Debt Report	

9	
	Assessment Receipt Schedule	

Combined Balance Sheet August 31, 2022

	General Fund	Debt Service Fund	Capital Projects Fund	Totals Governmental Funds	
Assets:
Cash:
Operating Account	

$	183,414	$	

-	$	

-	

$	183,414	
Capital Projects Account
Investments:	$	-	$	-	$	985	$	985	
Series 2020 Reserve	
$	
-	$	459,919	$	
-	$	459,919	
Revenue	$	-	$	154,476	$	-	$	154,476	
Construction - Phase 1 & 2	$	-	$	-	$	0	$	0	
Construction - Phase 3	$	-	$	-	$	1	$	1	
Prepaid Expenses	$	3,633	$	-	$	-	$	3,633	
Total Assets	$	187,047	$	614,395	$	986	$	802,428	
Liabilities:					
Accounts Payable	$	13,929	$	-	$	-	$	13,929	
Total Liabilites	$	13,929	$	-	$	-	$	13,929	
Fund Balance:
Nonspendable:
Prepaid Items	$	3,633	

$	

-	$	

-	$	3,633	
Restricted for:
Debt Service - Series 2020	
$	
-	$	614,395	$	-	$	614,395	
Capital Projects - Series 2020	$	-	$	-	$	986	$	986	
Unassigned	$	169,485	$	-	$	-	$	169,485	
Total Fund Balances	$	173,118	$	614,395	$	986	$	788,499	
					
Total Liabilities & Fund Balance	$	187,047	$	614,395	$	986	$	802,428	

Adopted	Prorated Budget	Actual	
Budget	Thru 08/31/22	Thru 08/31/22	Variance	

Revenues:		
Assessments - Tax Roll	$	168,750	$	168,750	$	168,928	$	178	
Assessments - Direct Bill	$	107,250	$	107,250	$	107,250	$	-	
Assessments - Lot Closings	$	-	$	-	$	230	$	230	
Developer Contributions	$	73,380	$	-	$	-	$	-	
Miscellaneous Revenue	$	-	$	-	$	36,545	$	36,545	

Total Revenues	$	349,380	$	276,000	$	312,953	$	36,953

Expenditures:		
General & Administrative:		
Supervisor Fees	$	12,000	$	11,000	$	5,800	$	5,200	
Engineering	$	15,000	$	13,750	$	-	$	13,750	
Attorney	$	30,000	$	27,500	$	9,510	$	17,990	
Annual Audit	$	4,300	$	4,300	$	4,300	$	-	
Assessment Administration	$	5,000	$	5,000	$	5,000	$	-	
Arbitrage	$	650	$	-	$	-	$	-	
Dissemination	$	5,000	$	4,583	$	4,583	$	(0)	
Trustee Fees	$	3,550	$	3,550	$	3,030	$	520	
Management Fees	$	35,000	$	32,083	$	32,083	$	(0)	
Information Technology	$	1,800	$	1,650	$	1,650	$	-	
Website Maintenance	$	1,200	$	1,100	$	1,100	$	-	
Telephone	$	300	$	275	$	-	$	275	
Postage & Delivery	$	1,000	$	917	$	869	$	48	
Insurance	$	6,000	$	6,000	$	5,570	$	430	
Printing & Binding	$	1,000	$	917	$	9	$	908	
Legal Advertising	$	10,000	$	9,167	$	3,931	$	5,236	
Other Current Charges	$	5,000	$	4,583	$	474	$	4,109	
Office Supplies	$	625	$	573	$	21	$	552	
Travel Per Diem	$	660	$	605	$	-	$	605	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	

Total General & Administrative	$	138,260	$	127,728	$	78,105	$	49,623

Adopted	Prorated Budget	Actual	
Budget	Thru 08/31/22	Thru 08/31/22	Variance	

Operations & Maintenance		
Field Expenditures		
Property Insurance	$	5,000	$	5,000	$	6,041	$	(1,041)	
Field Management	$	15,000	$	13,750	$	8,125	$	5,625	
Landscape Maintenance	$	70,000	$	64,167	$	25,225	$	38,942	
Landscape Replacement	$	2,500	$	2,292	$	-	$	2,292	
Streetlights	$	18,000	$	16,500	$	12,117	$	4,383	
Electric	$	3,600	$	3,600	$	4,482	$	(882)	
Water & Sewer	$	2,400	$	2,200	$	-	$	2,200	
Sidewalk & Asphalt Maintenance	$	500	$	458	$	-	$	458	
Irrigation Repairs	$	2,500	$	2,292	$	265	$	2,026	
General Repairs & Maintenance	$	5,000	$	5,000	$	10,319	$	(5,319)	
Contingency	$	2,500	$	2,500	$	53,497	$	(50,997)	

Subtotal Field Expenditures	$	127,000	$	117,758	$	120,071	$	(2,313)

Amenity Expenditures		
Amenity - Electric	$	14,400	$	13,200	$	-	$	13,200	
Amenity - Water	$	3,500	$	3,208	$	655	$	2,553	
Playground Lease	$	14,000	$	12,833	$	10,493	$	2,340	
Internet	$	3,000	$	2,750	$	386	$	2,364	
Pest Control	$	720	$	660	$	456	$	204	
Janitorial Service	$	8,500	$	7,792	$	1,488	$	6,303	
Security Services	$	7,500	$	6,875	$	2,000	$	4,875	
Pool Maintenance	$	18,000	$	16,500	$	-	$	16,500	
Amenity Access Management	$	5,000	$	4,583	$	-	$	4,583	
Amenity Repairs & Maintenance	$	1,000	$	917	$	326	$	591	
Contingency	$	7,500	$	6,875	$	280	$	6,595	

Subtotal Amenity Expenditures	$	83,120	$	76,193	$	16,085	$	60,109

Total Operations & Maintenance	$	210,120	$	193,952	$	136,156	$	57,796

Total Expenditures	$	348,380	$	321,680	$	214,261	$	107,418

Excess (Deficiency) of Revenues over Expenditures	$	1,000	$	98,692

Other Financing Sources/(Uses):

Transfer In/(Out)	$	(1,000)	$	-	$	-	$	-

Total Other Financing Sources/(Uses)	$	(1,000)	$	-	$	-	$	-

Net Change in Fund Balance	$	-	$	98,692

Fund Balance - Beginning	$	-	$	74,426

Fund Balance - Ending	$	-	$	173,118

Debt Service Fund Series 2020
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending August 31, 2022

Adopted	Prorated Budget	Actual	
Budget	Thru 08/31/22	Thru 08/31/22	Variance	

Revenues:		
Assessments - Tax Roll	$	281,180	$	281,180	$	281,529	$	349	
Assessments - Direct Bill	$	178,739	$	178,739	$	178,750	$	11	
Interest	$	-	$	-	$	926	$	926	
Total Revenues	$	459,919	$	459,919	$	461,205	$	1,286	

Expenditures:					
Interest - 11/1	$	151,756	$	151,756	$	151,756	$	-	
Principal - 5/1	$	155,000	$	155,000	$	155,000	$	-	
Interest - 5/1	$	151,756	$	151,756	$	151,756	$	-	
Total Expenditures	$	458,513	$	458,513	$	458,513	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	1,407		$	2,692		
					
Fund Balance - Beginning	$	151,772		$	611,703		
					
Fund Balance - Ending	$	153,178		$	614,395		

Capital Projects Fund Series 2020
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending August 31, 2022

Adopted	Prorated Budget	Actual	
Budget	Thru 08/31/22	Thru 08/31/22	Variance	

Revenues		
Developer Contributions	$	-	$	-	$	856,881	$	856,881	
Other Income	$	-	$	-	$	54,575	$	54,575	
Interest	$	-	$	-	$	5	$	5	
Total Revenues	$	-	$	-	$	911,461	$	911,461	

Expenditures:					
Capital Outlay	$	-	$	-	$	793,587	$	(793,587)	
Miscellaneous	$	-	$	-	$	15	$	(15)	
Total Expenditures	$	-	$	-	$	793,602	$	(793,602)	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	117,859		
					
Fund Balance - Beginning	$	-	$	(116,873)		
					
Fund Balance - Ending	$	-	$	986		

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

Revenues:

Assessments - Tax Roll	$	-	$	-	$	165,861	$	767	$	1,517	$	782	$	-	$	-	$	-	$	-	$	-	$	-	$	168,928	
Assessments - Direct Bill	$	-	$	-	$	-	$	-	$	33,750	$	-	$	-	$	73,500	$	-	$	-	$	-	$	-	$	107,250	
Assessments - Lot Closings	$	-	$	-	$	-	$	230	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	230	
Developer Contributions	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Miscellaneous Revenue	$	-	$	-	$	-	$	-	$	-	$	-	$	36,545	$	-	$	-	$	-	$	-	$	-	$	36,545	
Total Revenues	$	-	$	-	$	165,861	$	997	$	35,267	$	782	$	36,545	$	73,500	$	-	$	-	$	-	$	-	$	312,953	

Expenditures:													
General & Administrative:													
Supervisor Fees	$	-	$	1,200	$	1,000	$	-	$	600	$	1,000	$	1,000	$	-	$	-	$	1,000	$	-	$	-  $	5,800	
Engineering	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-	
Attorney	$	59	$	1,715	$	994	$	446	$	301	$	2,985	$	1,330	$	209	$	260	$	1,211	$	-	$	-  $	9,510	
Annual Audit	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	4,300	$	-	$	-	$	-  $	4,300	
Assessment Administration	$	5,000	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	5,000	
Arbitrage	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-	
Dissemination	$	417	$	417	$	417	$	417	$	417	$	417	$	417	$	417	$	417	$	417	$	417	$	-  $	4,583	
Trustee Fees	$	-	$	-	$	-	$	3,030	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	3,030	
Management Fees	$	2,917	$	2,917	$	2,917	$	2,917	$	2,917	$	2,917	$	2,917	$	2,917	$	2,917	$	2,917	$	2,917	$	-  $	32,083	
Information Technology	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	-  $	1,650	
Website Maintenance	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	-  $	1,100	
Telephone	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-	
Postage & Delivery	$	5	$	-	$	47	$	53	$	37	$	4	$	7	$	29	$	95	$	575	$	17	$	-  $	869	
Insurance	$	5,570	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	5,570	
Printing & Binding	$	-	$	-	$	5	$	2	$	-	$	1	$	-	$	-	$	-	$	-	$	1	$	-  $	9	
Legal Advertising	$	1,327	$	-	$	-	$	-	$	-	$	848	$	-	$	-	$	1,382	$	374	$	-	$	-  $	3,931	
Other Current Charges	$	30	$	31	$	38	$	39	$	48	$	38	$	39	$	39	$	47	$	86	$	39	$	-  $	474	
Office Supplies	$	0	$	-	$	3	$	3	$	0	$	3	$	3	$	3	$	1	$	3	$	3	$	-  $	21	
Travel Per Diem	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	175	
Total General & Administrative	$	15,750	$	6,529	$	5,671	$	7,155	$	4,570	$	8,463	$	5,963	$	3,863	$	9,669	$	6,831	$	3,642	$	-  $	78,105	

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

Operations & Maintenance

Field Expenditures Property Insurance Field Management Landscape Maintenance Landscape Replacement Streetlights
Electric
Water & Sewer
Sidewalk & Asphalt Maintenance Irrigation Repairs
General Repairs & Maintenance Contingency

$	-  $
$	-  $
$	1,600  $
$	-  $
$	-  $
$	-  $
$	-  $
$	-  $
$	-  $
$	-  $
$	-  $

-  $
-  $
1,888  $
-  $
-  $
-  $
-  $
-  $
-  $
-  $
-  $

-  $
625  $
1,888  $
-  $
-  $
-  $
-  $
-  $
-  $
-  $
-  $

-  $
625  $
1,888  $
-  $
3,340  $
752  $
-  $
-  $
-  $
-  $
27,800  $

1,153  $
625  $
1,888  $
-  $
2,336  $
268  $
-  $
-  $
-  $
-  $
10,835  $

4,888  $
625  $
1,888  $
-  $
1,068  $
278  $
-  $
-  $
-  $
120  $
4,745  $

-  $
625  $
2,837  $
-  $
721  $
452  $
-  $
-  $
-  $
-  $
-  $

-  $
1,250  $
2,837  $
-  $
1,429  $
778  $
-  $
-  $
-  $
-  $
6,833  $

-  $
1,250  $
2,837  $
-  $
1,075  $
682  $
-  $
-  $
265  $
636  $
3,284  $

-  $
1,250  $
2,837  $
-  $
1,075  $
673  $
-  $
-  $
-  $
153  $
-  $

-  $
1,250  $
2,837  $
-  $
1,075  $
599  $
-  $
-  $
-  $
9,410  $
-  $

-  $	6,041
-  $	8,125
-  $	25,225
-  $	-
-  $	12,117
-  $	4,482
-  $	-
-  $	-
-  $	265
-  $	10,319
-  $	53,497

Subtotal Field Expenditures	$	1,600  $	1,888  $	2,513  $	34,406  $	17,105  $	13,612  $	4,634  $	13,126  $	10,029  $	5,987  $	15,171  $	-  $	120,071

Amenity Expenditures Amenity - Electric Amenity - Water Playground Lease Internet
Pest Control Janitorial Service Security Services Pool Maintenance
Amenity Access Management Amenity Repairs & Maintenance Contingency

$	-  $
$	-  $
$	-  $
$	-  $
$	-  $
$	-  $
$	-  $
$	-  $
$	-  $
$	-  $
$	-  $

-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $

-  $	-  $
-  $	285  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $

-  $
120  $
-  $
-  $
456  $
-  $
2,000  $
-  $
-  $
-  $
-  $

-  $
84  $
2,623  $
101  $
-  $
213  $
-  $
-  $
-  $
-  $
280  $

-  $
84  $
2,624  $
95  $
-  $
425  $
-  $
-  $
-  $
326  $
-  $

-  $
84  $
2,623  $
95  $
-  $
425  $
-  $
-  $
-  $
-  $
-  $

-  $
-  $
2,623  $
95  $
-  $
425  $
-  $
-  $
-  $
-  $
-  $

-  $	-
-  $	655
-  $	10,493
-  $	386
-  $	456
-  $	1,488
-  $	2,000
-  $	-
-  $	-
-  $	326
-  $	280

Subtotal Amenity Expenditures	$	-  $	-  $	-  $	-  $	-  $	285  $	2,576  $	3,301  $	3,553  $	3,227  $	3,143  $	-  $	16,085

Total Operations & Maintenance	$	1,600  $	1,888  $	2,513  $	34,406  $	17,105  $	13,897  $	7,210  $	16,427  $	13,582  $	9,214  $	18,314  $	-  $	136,156

Total Expenditures	$	17,350  $	8,417  $	8,184  $	41,561  $	21,675  $	22,360  $	13,173  $	20,290  $	23,251  $	16,045  $	21,956  $	-  $	214,261

Excess (Deficiency) of Revenues over Expenditures	$	(17,350)  $	(8,417)  $	157,678  $	(40,564)  $	13,593  $	(21,577)  $	23,372  $	53,210  $	(23,251)  $	(16,045)  $	(21,956)  $	-  $	98,692

Other Financing Sources/Uses:

Transfer In/(Out)

$	-  $

-  $	-  $	-  $

-  $	-  $	-  $

-  $	-  $

-  $	-  $	-  $	-

Total Other Financing Sources/Uses	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-

Net Change in Fund Balance	$	(17,350)  $	(8,417)  $	157,678  $	(40,564)  $	13,593  $	(21,577)  $	23,372  $	53,210  $	(23,251)  $	(16,045)  $	(21,956)  $	-  $	98,692

Scenic Highway
Community Development District Long Term Debt Report

Series 2020, Special Assessment Revenue Bonds	
Interest Rate	2.750%, 3.250%, 3.750%, 4.000%		
Maturity Date
Reserve Fund Definition Reserve Fund Requirement	5/1/2051
Maximum Annual Debt Service
$459,919		
Reserve Fund Balance	$459,919		
Bonds Outstanding - 12/21/20		$8,120,000	
Less: Principal Payment 5/1/22		($155,000)	
Current Bonds Outstanding		$7,965,000	

Scenic Highway
COMMUNITY DEVELOPMENT DISTRICT

	Gross Assessments	$	181,451.25	$	302,400.00	$	483,851.25	
	Net Assessments	$	168,749.66	$	281,232.00	$	449,981.66	
ON ROLL ASSESSMENTS		
37.50%	
62.50%	
100.00%	

Special Assessment Receipts Fiscal Year 2022

Date	
Distribution	
Gross Amount	
Discount/Penalty	
Commission	
Interest	
Net Receipts	
O&M Portion	Series 2020 Debt Service	
Total	

12/14/21	
ACH	
$118,274.75	
($4,730.00)	
($2,270.90)	
$0.00	
$111,273.85	
$41,729.31	
$69,544.54	
$111,273.85	
12/17/21	ACH	$8,601.80	($344.00)	($165.16)	$0.00	$8,092.64	$3,034.86	$5,057.78	$8,092.64	
12/27/21	1% Fee Adj	($4,838.51)	$0.00	$0.00	$0.00	($4,838.51)	($1,814.51)	($3,024.00)	($4,838.51)	
12/31/21	ACH	$348,372.90	($13,932.00)	($6,688.82)	$0.00	$327,752.08	$122,911.79	$204,840.29	$327,752.08	
01/18/22	ACH	$2,150.45	($64.52)	($41.72)	$0.00	$2,044.21	$766.61	$1,277.60	$2,044.21	
02/18/22	ACH	$4,300.90	($172.00)	($82.58)	$0.00	$4,046.32	$1,517.43	$2,528.89	$4,046.32	
03/16/22	ACH	$2,150.45	($21.51)	($42.58)	$0.00	$2,086.36	$782.42	$1,303.94	$2,086.36	
	TOTAL	$	479,012.74	$	(19,264.03)	$	(9,291.76)	$	-	$	450,456.95	$	168,927.91	$	281,529.04	$	450,456.95	

100%
0

Net Percent Collected Balance Remaining to Collect

DIRECT BILL ASSESSMENTS

DR Horton, Inc 2022 - 01					
$73,500.00	
$122,500.00	
Date
Received	Due
Date	Check
Number	
Net Assessed	Amount
Received	Operations &
Maintenance	Series 2020
Debt Service	
5/10/22	12/1/21	1496780	$98,000.00	$98,000.00	$36,750.00	$61,250.00	
5/10/22	2/1/22	1496780	$49,000.00	$49,000.00	$18,375.00	$30,625.00	
5/10/22	5/1/22	1496780	$49,000.00	$49,000.00	$18,375.00	$30,625.00	
			$196,000.00	$196,000.00	$73,500.00	$122,500.00	

Adams Homes of Northwest Florida, Inc 2022 - 02				
$33,750.00	
$56,250.00	
Date
Received	Due
Date	Check
Number	
Net Assessed	Amount
Received	Operations &
Maintenance	Series 2020
Debt Service	
2/22/22	12/1/21	302168	$45,000.00	$45,000.00	$16,875.00	$28,125.00	
2/22/22	2/1/22	302168	$22,500.00	$22,500.00	$8,437.50	$14,062.50	
2/22/22	5/1/22	302168	$22,500.00	$22,500.00	$8,437.50	$14,062.50	
			$90,000.00	$90,000.00	$33,750.00	$56,250.00	

9

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Closed Board Discussion