Scenic Highway
Community Development District Agenda
July 16, 2024

Agenda

Scenic Highway
Community Development District

219 E. Livingston St., Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526
July 9, 2024
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 Tuesday, July 16, 2024 at 10:30 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/82647291029
Zoom Call-In Number: 1-646-876-9923	Meeting ID: 826 4729 1029

Board of Supervisors Meeting

Roll Call
Public Comment Period
Approval of Minutes of the April 16, 2024, Board of Supervisors Meetings
Public Hearing
Consideration of Resolution 2024-06 Adopting the Fiscal Year 2025 Proposed Budget and Appropriating Funds
Consideration of Resolution 2024-07 Imposing Special Assessments and Certifying Assessment Roll
Organizational Matters
Acceptance of Resignation of Supervisor Kowalski, Seat 4
Appointment of Individual to Fulfill Vacancy of Seat 4
Administration of Oath of Office to Newly Appointed Supervisor
Consideration of Resolution 2024-08 Electing Officers
Presentation of Fiscal Year 2023 Financial Audit Report
Staff Reports
Attorney
Engineer
Review of Annual Engineer’s Report
Field Manager’s Report
District Manager’s Report
Approval of Check Register
Balance Sheet and Income Statement
Adoption of District Goals & Objectives

Approval of Fiscal Year 2025 Meeting Schedule
August 20th Meeting to be held at Lake Alfred Public Library
Other Business
Supervisors Requests
Adjournment

Minutes

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 Tuesday, April 16, 2024 at 10:30 a.m. at the Holiday Inn – Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, Florida and by Zoom Webinar.

Present and constituting a quorum were:

Bobbie Henley	Chairman
Lindsey Roden	Vice Chairman
Kristin Cassidy	Assistant Secretary Also, present were:
Monica Virgen	District Manager, GMS
Tricia Adams	District Manager, GMS
Meredith Hammock	District Counsel, Kilinski Van Wyk
Marshall Tindall	GMS Field Services

The following is a summary of the discussions and actions taken at the April 16, 2024 Scenic Highway Community Development District’s Regular Board of Supervisor’s Meeting.

FIRST ORDER OF BUSINESS	Roll Call
Ms. Virgen called the meeting to order, and roll was called. There were three Board members in attendance constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Virgen stated there were no members of the public present in person and there are no members attending via Zoom.

April 16, 2024	Scenic Highway CDD

THIRD ORDER OF BUSINESS	Approval of Minutes of the February 20,
2024 Board of Supervisors Meeting
Ms. Virgen presented the minutes of the February 20, 2024, Board of Supervisors meeting minutes that were included in the agenda package. The meeting minutes were reviewed by District Counsel as well as by District Management staff. Ms. Virgen asked for any comments, corrections, or questions on the minutes. Hearing none, she asked for a motion of approval.

On MOTION by Ms. Roden, seconded by Ms. Cassidy, with all in favor, the Minutes of the February 20, 2024, Board of Supervisors Meeting, were approved.

FOURTH ORDER OF BUSINESS	Public Hearing
Ms. Virgen stated there was a public hearing today for the consideration of the easement policy and the $75 fee. She asked for a motion to open the hearing.

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

Ms. Virgen stated there were no members of the public present or on the line. She asked for a motion to close the hearing.

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

A. Consideration of Resolution 2024-03 Adopting Easement Variance Policy and Fees
Ms. Virgen presented the resolution to adopt the easement variance policy. She noted this in consideration of private property improvements that would result in an encroachment in favor of the district. The $75 application fee would be collected and reviewed by counsel and staff and if approved would be recorded.

On MOTION by Ms. Henley, seconded by Ms. Roden, with all in favor, Resolution 2024-03 Adopting the Easement Variance Policy and Fees, was approved.

April 16, 2024	Scenic Highway CDD

FIFTH ORDER OF BUSINESS	Consideration	of	Resolution	2024-04
Approving the Fiscal Year 2025 Proposed Budget and Setting Public Hearing to Adopt Budget
Ms. Virgen presented the resolution that will approve the Fiscal Year 2025 proposed budget and set a public hearing. She added the Board is required to adopt the budget by June 15th every year in accordance with Florida statutes. She noted this is the proposed budget and the hearing would be set for July 16, 2024, at 10:30 a.m. She added this will require a quorum. She also added this is provided under separate cover.
Ms. Virgen stated there were some significant increases in field operations. Ms. Hammock reviewed the specifics of the increases in trying to reach an agreement with Haines City. She added the right of way area is owned by the District; the area is connected to the owners of the private property. She described the irrigation issues and compliance with the homeowners. She added the city has stated they will delay further inspections ad allow for the district to budget the funds for this issue. This will result in the increase She added this is in the best interest of the District to protect itself.
Ms. Henley requested a workshop for the residents. It was noted a mailed notice is required for the residents. The workshop will be scheduled for Monday, June 3, 2024, at 6:00 p.m.

On MOTION by Ms. Henley, seconded by Ms. Cassidy, with all in favor, Scheduling a Workshop for Budget Review with Residents for Monday, June 3, 204 at 6:00 p.m., was approved.

Ms. Virgen presented the proposed budget to include the general funding increases that will amount to $660,542. She added all property has been platted and is on roll. She noted there are 368 units in Scenic Highway in the District. She included administrative fees, operation and maintenance fees and increases in the field management which include the fees associated with the easement issues for owners that do not maintain trees. She added that for property owners this will be an increase of $150,000.
Other increases included streetlights, contingences, amenity expenditures, amenity access cards, vandalism issues, security issues, and fees for letters to the violators. She discussed the capital reserve fund used and a $75,000 transfer into the district. It was noted this was a $731

April 16, 2024	Scenic Highway CDD

increase for homeowners which is a 61% increase. This increase is a result of the situation with Haines City.
Ms. Hammock noted they had been actively trying to resolve this issue unsuccessfully. It was noted the Budget Workshop for residents will be held to discuss this budget and provide an opportunity to ask questions. A mailed notice is required to all residents and will be sent on the increase for residents.

On MOTION by Ms. Henley, seconded by Ms. Cassidy, with all in favor, Resolution 2024-04 Approving the Fiscal year 2025 Proposed Budget and Setting the Public Hearing to Adopt the Budget, was approved.

SIXTH ORDER OF BUSINESS	Consideration	of	Resolution	2024-05
Designating a Date, Time, and Location for the Landowners’ Election and Meeting
Ms. Virgen noted this resolution is for the landowner’s election is scheduled and there are 3 seats that are up for elections. The date for the election is November 19, 2024 at 10:30 a.m.

On MOTION by Ms. Henley, seconded by Ms. Roden, with all in favor, Resolution 2024-05 Designating a Date, Time, and Location for the Landowners’ Election and Meeting for November 19, 2024, at 10:30 a.m., was approved.

SEVENTH ORDER OF BUSINESS	Staff Reports
Attorney
Ethics Training Workshop Date/Time
Ms. Hammock gave information about the ethics training Board members are required to complete under new Florida statute. The proposed workshop webinars will be April 30th and May 30th at 10:00 a.m. to 12:00 p.m.

On MOTION by Ms. Roden, seconded by Ms. Henley, with all in favor, the Ethics Training workshops for April 30th and May 30th, was approved.

Engineer
There being no comments, the next item followed.

April 16, 2024	Scenic Highway CDD

Field Manager’s Report
Consideration of Proposal for Wall Repairs
Mr. Tindall presented the field manager’s report to the Board. He discussed the damage and repairs, the amenity area and issues with the pool, dirt bike issues, summer gear up preparations, increase pool services, cleaning of furniture, landscaping updates, mowing updates, fence cleanings, general maintenance to fences, lift stations issues and erosion, damage to the wall section that occurred by a traffic crash. The quote for repairs for $23,900.
Insurance coverage was discussed. The driver was found to be not at fault and the other person was not identified. It was noted the district insurance would be responsible for paying the expenses.

On MOTION by Ms. Henley, seconded by Ms. Cassidy, with all in favor, the Proposal for Wall Repairs, was approved.

District Manager’s Report
Ms. Adams noted the Manager’s report and discussed the check register.

Approval of Check Register
Ms. Adams presented the check register from March 1, 2024, to through March 31, 2024, totaling $23,163.30 . She offered to answer any Board questions. There being no questions, there was a motion of approval.

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

Balance Sheet and Income Statement
Ms. Adams presented the unaudited financials. Ms. Adams stated that no action was required form the Board and it was for informational purposes only. The question was asked for the $1 in the register. It was noted this was balance until the project is closed.

April 16, 2024	Scenic Highway CDD

Ratification of Requisition No. 67
Ms. Adams presented the Requisition No. 67 for construction funds for Series 2020 for
$1,368. It has been signed and processed.

On MOTION by Ms. Henley, seconded by Ms. Cassidy, with all in favor, the Requisition No. 67, was ratified.

EIGHTH ORDER OF BUSINESS	Other Business
There being no comments, the next item followed.

NINTH ORDER OF BUSINESS	Supervisors	Requests	and	Audience
Comments
It was noted a member joined after the meeting started. Resident Mary Tinsman (425 Canaro Lane) made comments on the HOA Bi-laws declarations stating there is no resident responsible for common areas. Other discussion was on the area between the sidewalk and street. Ms. Hammock reviewed the declaration for the Board and Ms. Tinsman. She noted homeowner responsibility and HOA declarations. It was noted the irrigation is controlled by property owner and homeowner is responsible for maintaining. Ms. Tinsman commented this was not clear. She added comments on the increase for homeowners. Further explanation was provided on bonds issued and infrastructure, construction funds, and the debt service fee is $1,344. It was explained how the HOA private property responsibilities and the CDD manages the district public property. Concerns on the increase in fees were discussed. Other discussion included the maturing date for the playground area lease agreement. The playground and pool furniture lease agreements will be sent to the resident.

TENTH ORDER OF BUSINESS	Adjournment

On MOTION by Ms. Henley, seconded by Ms. Cassidy, with all in favor, the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section IV

Section A

RESOLUTION 2024-06
THE ANNUAL APPROPRIATION RESOLUTION OF THE SCENIC HIGHWAY COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGETS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2024, AND ENDING SEPTEMBER 30, 2025; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2024, submitted to the Board of Supervisors (“Board”) of the Scenic Highway Community Development District (“District”) proposed budgets (“Proposed Budget”) for the fiscal year beginning October 1, 2024 and ending September 30, 2025 (“Fiscal Year 2025”) along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and
WHEREAS, at least sixty (60) days prior to the adoption of the Proposed Budget, the District filed a copy of the Proposed Budget with the local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and

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

WHEREAS, the District Manager posted the Proposed Budget on the District’s website at least two days before the public hearing; and
WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that, prior to October 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 SCENIC HIGHWAY 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 Scenic Highway Community Development District for the Fiscal Year Ending September 30, 2025.”

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

There is hereby appropriated out of the revenues of the District, for Fiscal Year 2025, the sum of $	1,327,817	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	$ 635,542		
DEBT SERVICE FUND SERIES 2020	$ 666,395		
CAPITAL RESERVE FUNDS	$ 25,880		
TOTAL ALL FUNDS	$ 1,327,817		
SECTION 3. BUDGET AMENDMENTS		

Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2025 or within 60 days following the end of the Fiscal Year 2025 may amend its Adopted Budget for that fiscal year as follows:
A line-item appropriation for expenditures within a fund may be decreased or increased by motion of the Board recorded in the minutes, and approving the expenditure, if the total appropriations of the fund do not increase.
The District Manager or Treasurer may approve an expenditure that would increase or decrease a line-item appropriation for expenditures within a fund if the total appropriations of the fund do not increase and if either (i) the aggregate change in the original appropriation item does not exceed the greater of $15,000 or 15% of

the original appropriation, or (ii) such expenditure is authorized by separate disbursement or spending resolution.

Any other budget amendments shall be adopted by resolution and consistent with Florida law.
The District Manager or Treasurer must ensure that any amendments to the budget under paragraph c. above are posted on the District’s website within 5 days after adoption and remain on the website for at least 2 years.
SECTION 4. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED THIS 16th DAY OF JULY, 2024.
ATTEST:	SCENIC HIGHWAY COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary

By:	 Its:	

Exhibit A:	Adopted Budget for Fiscal Year 2025

Exhibit A
Adopted Budget for Fiscal Year 2025

[FY 2025 Budget follows]

Scenic Highway
Community Development District

Proposed Budget
FY2025

6M3

Table of Contents

1-2

3-7

8

9-10

General Fund

General Fund Narrative

Series 2020 Debt Service Fund

Series 2020 Amortization Schedule

11	Capital Reserve Fund

Scenic Highway
Community Development District
Proposed Budget General Fund

Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget	
Description	FY2024	5/31/24	4 Months	9/30/24	FY2025	

Revenues						
Assessments	$	410,340	$	403,280	$	7,060	$	410,340	$	635,542	
Miscellaneous Revenue	$	-	$	60	$	15	$	75	$	-	
Total Revenues	$	410,340	$	403,340	$	7,075	$	410,415	$	635,542	

Expenditures						
Administrative
Supervisor Fees	
$	12,000	
$	3,200	
$	3,000	
$	6,200	
$	12,000	
Engineering	$	13,000	$	-	$	6,500	$	6,500	$	13,000	
Attorney	$	25,000	$	10,416	$	8,333	$	18,749	$	25,000	
Annual Audit	$	3,500	$	-	$	3,500	$	3,500	$	3,500	
Assessment Administration	$	5,300	$	5,300	$	-	$	5,300	$	5,565	
Arbitrage	$	450	$	450	$	-	$	450	$	450	
Dissemination	$	5,000	$	3,333	$	1,667	$	5,000	$	5,250	
Trustee Fees	$	4,041	$	4,041	$	-	$	4,041	$	4,041	
Management Fees	$	40,000	$	26,667	$	13,333	$	40,000	$	45,000	
Information Technology	$	1,800	$	1,200	$	600	$	1,800	$	1,890	
Website Maintenance	$	1,200	$	800	$	400	$	1,200	$	1,260	
Postage & Delivery	$	1,000	$	1,468	$	333	$	1,801	$	1,000	
Insurance	$	6,886	$	6,197	$	-	$	6,197	$	6,817	
Copies	$	-	$	42	$	30	$	72	$	50	
Legal Advertising	$	5,000	$	805	$	2,500	$	3,305	$	5,000	
Other Current Charges	$	1,500	$	355	$	160	$	515	$	1,500	
Office Supplies	$	500	$	4	$	20	$	24	$	500	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total Administrative	$	126,352	$	64,453	$	40,377	$	104,829	$	131,998	

Operations & Maintenance						
Field Services
Property Insurance	
$	19,836	
$	16,615	
$	-	
$	16,615	
$	18,775	
Field Management	$	16,695	$	11,130	$	5,250	$	16,380	$	17,530	
Landscape Maintenance	$	49,872	$	22,693	$	11,348	$	34,041	$	49,536	
Landscape Replacement	$	13,000	$	1,200	$	4,333	$	5,533	$	13,000	
Right of Way Tree Inspection	$	-	$	-	$	-	$	-	$	10,625	
Right of Way Tree Replacement	$	-	$	-	$	-	$	-	$	150,000	
Streetlights	$	14,520	$	8,851	$	4,440	$	13,291	$	15,972	
Electric	$	4,224	$	3,189	$	1,684	$	4,873	$	4,646	
Sidewalk & Asphalt Maintenance	$	2,500	$	-	$	625	$	625	$	2,500	
Irrigation Repairs	$	7,500	$	1,038	$	2,500	$	3,538	$	6,000	
General Repairs & Maintenance	$	10,000	$	5,099	$	4,901	$	10,000	$	10,000	
Contingency	$	7,500	$	11,950	$	3,750	$	15,700	$	9,000	
Subtotal Field Services	$	145,647	$	81,765	$	38,831	$	120,596	$	307,584	

Scenic Highway
Community Development District
Proposed Budget General Fund

Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget	
Description	FY2024	5/31/24	4 Months	9/30/24	FY2025	

Amenity Expenditures						
Amenity - Electric	$	7,392	$	4,057	$	2,944	$	7,001	$	8,131	
Amenity - Water	$	4,224	$	2,835	$	3,483	$	6,318	$	4,646	
Playground & Furniture Lease	$	31,488	$	20,989	$	10,496	$	31,485	$	31,488	
Internet	$	1,254	$	763	$	380	$	1,143	$	1,317	
Pest Control	$	528	$	320	$	160	$	480	$	648	
Janitorial Service	$	8,700	$	5,738	$	3,452	$	9,190	$	9,680	
Security Services	$	37,000	$	18,831	$	11,600	$	30,431	$	38,850	
Pool Maintenance	$	22,800	$	15,040	$	7,520	$	22,560	$	23,700	
Amenity Management	$	5,250	$	3,500	$	1,752	$	5,252	$	10,000	
Amenity Repairs & Maintenance	$	10,000	$	6,401	$	5,000	$	11,401	$	10,000	
Contingency	$	7,500	$	12,230	$	3,750	$	15,980	$	7,500	
Subtotal Amenity Expenditures	$	136,136	$	90,704	$	50,537	$	141,241	$	145,960	
						
Total Operations & Maintenance	$	281,783	$	172,469	$	89,368	$	261,837	$	453,544	

Other Expenditures						
Capital Reserves - Transfer	$	2,205	$	-	$	2,205	$	2,205	$	50,000	
Total Other Expenditures	$	2,205	$	-	$	2,205	$	2,205	$	50,000	

Total Expenditures	$	410,340	$	236,922	$	131,950	$	368,872	$	635,542	
						
Excess Revenues/(Expenditures)	$	0	$	166,418	$	(124,875)	$	41,543	$	-	

Net Assessments	
$635,542	
Add: Discounts & Collections 7%		$47,837 	
Gross Assessments		$683,379 	
Assessable Units	368	
Per Unit Gross Assessment		$1,857.01 	
FY24 Per Unit Gross Assessment		$1,198.98 	
Increase (Decrease)		$658.03 	
% Increase		54.88% 	

Scenic Highway
Community Development District
General Fund Budget

Revenues:

Assessments

The District will levy a non-ad valorem assessment on all the assessable property within the District in order to pay for operating expenditures during the fiscal year.

Expenditures:

Administrative:

Supervisor Fees

Chapter 190, Florida Statutes, allows for each Board member to receive $200 per meeting, not to exceed
$4,800 per year paid to each Supervisor for the time devoted to District business and meetings.

Engineering

The District's engineer, Wood & Associates, provides general engineering services to the District, e.g. attendance and preparation for monthly board meetings, review invoices and various projects as directed by the Board of Supervisors and the District Manager.

Attorney

The District's legal counsel, Kilinski|Van Wuk, PLLC, provides general legal services to the District, e.g. attendance and preparation for meetings, preparation and review of agreements, resolutions, etc. as directed by the Board of Supervisors and the District Manager.

Annual Audit

The District is required by Florida Statutes to arrange for an independent audit of its financial records on an annual basis. McDirmit Davis provides these services.

Assessment Administration

The District is contracted with Governmental Management Services – Central Florida, LLC to levy and administer the collection of non-ad valorem assessment on all assessable property within the District.

Arbitrage

The District will contract with an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on its Series 2020 bonds.

Dissemination

The District is required by the Security and Exchange Commission to comply with Rule 15c2-12(b)(5) which relates to additional reporting requirements for unrated bond issues. This cost is based upon the Series 2020 bond series. Governmental Management Services – Central Florida, LLC completes these reporting requirements.

Trustee Fees

The District will incur trustee related costs with the Series 2020 bonds.

Scenic Highway
Community Development District
General Fund Budget

Management Fees

The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services-Central Florida, LLC. The services include but are not limited to, recording and transcription of board meetings, administrative services, budget preparation, all financial reports, annual audits, etc.

Information Technology

Represents various cost of information technology for the District such as video conferencing, cloud storage and servers, positive pay implementation and programming for fraud protection, accounting software, tablets for meetings, Adobe, Microsoft Office, etc. Governmental Management Services – Central Florida, LLC provides these systems.

Website Maintenance

Represents the costs associated with monitoring and maintaining the District’s website created in accordance with Chapter 189, Florida Statutes. These services include site performance assessments, security and firewall maintenance, updates, document uploads, hosting and domain renewals, website backups, etc. Governmental Management Services – Central Florida, LLC provides these services.

Postage & Delivery

The District incurs charges for mailing, overnight deliveries, correspondence, etc.

Insurance

The District’s general liability and public official’s liability insurance coverage is provided by the Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage to governmental agencies.

Copies

Printing agenda items for board meetings, printing of computerized checks, stationary, envelopes, etc.

Legal Advertising

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

Other Current Charges

Bank charges and any other miscellaneous expenses incurred during the year.

Office Supplies

Any supplies that may need to be purchased during the fiscal year, e.g., paper, minute books, file folders, labels, paper clips, etc.

Dues, Licenses & Subscriptions

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

Scenic Highway
Community Development District
General Fund Budget

Operations & Maintenance:

Field Services

Property Insurance

The District’s property insurance coverage is provided by Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage to governmental agencies.

Field Management

The District is contracted with Governmental Management Services-Central Florida, LLC for onsite field management of contracts for the District such as landscape and lake maintenance. Services include onsite inspections, meetings with contractors, monitoring of utility accounts, attend Board meetings and receive and respond to property owner phone calls and emails.

Landscape Maintenance

Represents the estimated maintenance of the landscaping within the common areas of the District after the installation of landscape material has been completed. The District has contracted with Prince & Sons, Inc. to provide these services.

Description	Monthly	Annually	
Landscape Maintenance
Total	$4,128		$49,536 
$49,536	

Landscape Replacement

Represents the estimated cost of replacing landscaping within the common areas of the District.

Right of Way Tree Inspection

Represents cost associated with inspections of vegetated verge abutting residential lots in cases where property owners are failing to maintain trees in accordance with Haines City landscape ordinances. Field staff will inspect the area, photograph/document lack of maintenance, report to HOA for enforcement of recorded declarations, coordinate inspections with Haines City code compliance staff, coordinate communication with property owners, and coordinate with landscape service providers.

Right of Way Tree Replacement

Represents cost associated with tree replacements within the vegetated verge abutting residential homes in cases where residential property owners have not complied with Haines City landscape ordinances.

Streetlights

Represents the cost to maintain streetlights within the District boundaries.

Electric

Represents current and estimated electric charges of common areas throughout the District.

Scenic Highway
Community Development District
General Fund Budget

Sidewalk & Asphalt Maintenance

Represents the estimated costs of maintaining the sidewalks and asphalt throughout the District’s Boundary.

Irrigation Repairs

Represents the cost of maintaining and repairing the irrigation system. This includes the sprinklers, and irrigation wells.

General Repairs & Maintenance

Represents estimated costs for general repairs and maintenance of the District’s common areas.

Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any field category.

Amenity Expenditures

Amenity - Electric

Represents estimated electric charges for the District’s amenity facilities.

Amenity – Water

Represents estimated water charges for the District’s amenity facilities.

Playground & Furniture Lease

Description	Monthly	Annually	
Playground & Furniture Lease
Total	$2,624		$31,488 
$31,488	

The District has entered into a leasing agreement with 83 Holdings, LLC for playground and pool furniture installed in the community.

Internet

Represents internet services used at the Amenity Center.

Pest Control

The District incurs costs for pest control treatments to its amenity facilities.

Scenic Highway
Community Development District
General Fund Budget

Janitorial Services

Represents the costs to provide janitorial services for the District’s amenity facilities. These services are provided by CSS Clean Star Services of Central Florida, Inc.

Description	Monthly	Annually	
Janitorial Services
Total	$807		$9,680 
$9,680	

Security Services

Represents the estimated cost of monthly security services for the District’s amenity facilities as well as maintaining security systems in place. Services are provided by Securitas.

Pool Maintenance

The district is contracted with Resort Pool Services for regular cleaning and treatments of the District’s pool.

Description	Monthly	Annually	
Pool Maintenance
Total	$1,975		$23,700 
$23,700	

Amenity Management

Amenity Management provides access card issuance through registration, proof of residency, and photo identification. The team also provides keycard troubleshooting for issues and concerns related to access control. Staff reviews security concerns and amenity policy violations via remote camera monitoring on an as-needed basis. Districts are provided electronic communication for District news and direct remote customer service through phone and email directly to the Amenity Access Team.

Amenity Repairs & Maintenance

Represents estimated costs for repairs and maintenance of the District’s amenity facilities.

Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any amenity category.

Other Expenditures:

Capital Reserves - Transfer

Funds collected and reserved for the replacement of and/or purchase of new capital improvements throughout the District.

Scenic Highway
Community Development District
Proposed Budget
Series 2020 Debt Service Fund

Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget	
Description	FY2024	5/31/24	4 Months	9/30/24	FY2025	

Revenues						
Special Assessments	$	459,919	$	452,058	$	7,861	$	459,919	$	459,919	
Interest	$	-	$	14,787	$	7,394	$	22,181	$	-	
Carry Forward Surplus	$	177,160	$	184,226	$	-	$	184,226	$	206,476	
Total Revenues	$	637,079	$	651,071	$	15,255	$	666,326	$	666,395	

Expenditures						
Interest Expense - 11/1	$	147,425	$	147,425	$	-	$	147,425	$	145,156	
Principal Expense - 5/1	$	165,000	$	165,000	$	-	$	165,000	$	170,000	
Interest Expense - 5/1	$	147,425	$	147,425	$	-	$	147,425	$	145,156	
Total Expenditures	$	459,850	$	459,850	$	-	$	459,850	$	460,313	
						
Excess Revenues/(Expenditures)	$	177,229	$	191,221	$	15,255	$	206,476	$	206,082	

Interest Expense 11/1/25	 $	142,819 
Total	$	142,819

Maximum Annual	Net Assessment Per	Gross Assessment
Product	Assessable Units	Debt Service	Unit	Per Unit	
Single Family	368	$	459,919	$1,250	$1,344	
	368	$	459,919			

Scenic Highway Community Development District Series 2020 Special Assessment Bonds
Amortization Schedule

Date	Balance	Prinicpal	Interest	Total

11/01/24	$	7,640,000.00	$	-	$	145,156.25	$	457,581.25	
05/01/25	$	7,640,000.00	$	170,000.00	$	145,156.25	$	-	
11/01/25	$	7,470,000.00	$	-	$	142,818.75	$	457,975.00	
05/01/26	$	7,470,000.00	$	175,000.00	$	142,818.75	$	-	
11/01/26	$	7,295,000.00	$	-	$	139,975.00	$	457,793.75	
05/01/27	$	7,295,000.00	$	180,000.00	$	139,975.00	$	-	
11/01/27	$	7,115,000.00	$	-	$	137,050.00	$	457,025.00	
05/01/28	$	7,115,000.00	$	185,000.00	$	137,050.00	$	-	
11/01/28	$	6,930,000.00	$	-	$	134,043.75	$	456,093.75	
05/01/29	$	6,930,000.00	$	195,000.00	$	134,043.75	$	-	
11/01/29	$	6,735,000.00	$	-	$	130,875.00	$	459,918.75	
05/01/30	$	6,735,000.00	$	200,000.00	$	130,875.00	$	-	
11/01/30	$	6,535,000.00	$	-	$	127,625.00	$	458,500.00	
05/01/31	$	6,535,000.00	$	205,000.00	$	127,625.00	$	-	
11/01/31	$	6,330,000.00	$	-	$	123,781.25	$	456,406.25	
05/01/32	$	6,330,000.00	$	215,000.00	$	123,781.25	$	-	
11/01/32	$	6,115,000.00	$	-	$	119,750.00	$	458,531.25	
05/01/33	$	6,115,000.00	$	220,000.00	$	119,750.00	$	-	
11/01/33	$	5,895,000.00	$	-	$	115,625.00	$	455,375.00	
05/01/34	$	5,895,000.00	$	230,000.00	$	115,625.00	$	-	
11/01/34	$	5,665,000.00	$	-	$	111,312.50	$	456,937.50	
05/01/35	$	5,665,000.00	$	240,000.00	$	111,312.50	$	-	
11/01/35	$	5,425,000.00	$	-	$	106,812.50	$	458,125.00	
05/01/36	$	5,425,000.00	$	250,000.00	$	106,812.50	$	-	
11/01/36	$	5,175,000.00	$	-	$	102,125.00	$	458,937.50	
05/01/37	$	5,175,000.00	$	260,000.00	$	102,125.00	$	-	
11/01/37	$	4,915,000.00	$	-	$	97,250.00	$	459,375.00	
05/01/38	$	4,915,000.00	$	270,000.00	$	97,250.00	$	-	
11/01/38	$	4,645,000.00	$	-	$	92,187.50	$	459,437.50	
05/01/39	$	4,645,000.00	$	280,000.00	$	92,187.50	$	-	
11/01/39	$	4,365,000.00	$	-	$	86,937.50	$	459,125.00	
05/01/40	$	4,365,000.00	$	290,000.00	$	86,937.50	$	-	
11/01/40	$	4,075,000.00	$	-	$	81,500.00	$	458,437.50	
05/01/41	$	4,075,000.00	$	300,000.00	$	81,500.00	$	-	
11/01/41	$	3,775,000.00	$	-	$	75,500.00	$	457,000.00	
05/01/42	$	3,775,000.00	$	315,000.00	$	75,500.00	$	-	
11/01/42	$	3,460,000.00	$	-	$	69,200.00	$	459,700.00	
05/01/43	$	3,460,000.00	$	325,000.00	$	69,200.00	$	-	
11/01/43	$	3,135,000.00	$	-	$	62,700.00	$	456,900.00	

Scenic Highway Community Development District Series 2020 Special Assessment Bonds
Amortization Schedule

Date	Balance	Prinicpal	Interest	Total

05/01/44	$	3,135,000.00	$	340,000.00	$	62,700.00	$	-	
11/01/44	$	2,795,000.00	$	-	$	55,900.00	$	458,600.00	
05/01/45	$	2,795,000.00	$	355,000.00	$	55,900.00	$	-	
11/01/45	$	2,440,000.00	$	-	$	48,800.00	$	459,700.00	
05/01/46	$	2,440,000.00	$	365,000.00	$	48,800.00	$	-	
11/01/46	$	2,075,000.00	$	-	$	41,500.00	$	455,300.00	
05/01/47	$	2,075,000.00	$	380,000.00	$	41,500.00	$	-	
11/01/47	$	1,695,000.00	$	-	$	33,900.00	$	455,400.00	
05/01/48	$	1,695,000.00	$	400,000.00	$	33,900.00	$	-	
11/01/48	$	1,295,000.00	$	-	$	25,900.00	$	459,800.00	
05/01/49	$	1,295,000.00	$	415,000.00	$	25,900.00	$	-	
11/01/49	$	880,000.00	$	-	$	17,600.00	$	458,500.00	
05/01/50	$	880,000.00	$	430,000.00	$	17,600.00	$	-	
11/1/50	$	450,000.00	$	-	$	9,000.00	$	456,600.00	
5/1/51	$	450,000.00	$	450,000.00	$	9,000.00	$	459,000.00	
			$	7,640,000.00	$	4,869,650.00	$	12,822,075.00	

Scenic Highway
Community Development District
Proposed Budget Capital Reserve Fund

Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget	
Description	FY2024	5/31/24	4 Months	9/30/24	FY2025	

Revenues						
Interest	$	-	$	748	$	247	$	995	$	-	
Carry Forward Surplus	$	22,680	$	22,680	$	-	$	22,680	$	25,880	
Total Revenues	$	22,680	$	23,428	$	247	$	23,675	$	25,880	

Expenditures						
Holiday Decorations	$	-	$	-	$	-	$	-	$	7,500	
Chair Lift Replacement	$	-	$	-	$	-	$	-	$	10,500	
Total Expenditures	$	-	$	-	$	-	$	-	$	18,000	

Other Financing Sources/(Uses)
Transfer In/(Out)	

$	2,205	

$	-	

$	2,205	

$	2,205	

$	50,000	
Total Other Financing Sources/(Uses)	$	2,205	$	-	$	2,205	$	2,205	$	50,000	
						
Excess Revenues/(Expenditures)	$	24,885	$	23,428	$	2,452	$	25,880	$	57,880	

Section B

RESOLUTION 2024-07
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE SCENIC HIGHWAY COMMUNITY DEVELOPMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING SPECIAL ASSESSMENTS FOR FISCAL YEAR 2025; PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Scenic Highway 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, 2024, and ending September 30, 2025 (“Fiscal Year 2025”), attached hereto as Exhibit A and incorporated by reference herein; 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 2025; 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 of the Scenic Highway Community Development District (“Assessment Roll”) attached to this Resolution as Exhibit B and incorporated as a material part of this Resolution by this reference, and to certify the Assessment Roll to the County Tax Collector pursuant to the Uniform Method; and

WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll, 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 SCENIC HIGHWAY 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 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.

SECTION 3. COLLECTION. The collection of the operation and maintenance special assessments and previously levied debt service assessments shall be at the same time and in the same manner as County taxes in accordance with the Uniform Method, as indicated on Exhibits A and B. 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, regardless of past practices.
SECTION 4. ASSESSMENT ROLL. The Assessment Roll, attached to this Resolution as Exhibit B, 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 THIS 16th DAY OF JULY, 2024.
ATTEST:	SCENIC HIGHWAY COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary

By: 	 Its: 		

Exhibit A:	Adopted Budget for Fiscal Year 2025
Exhibit B:	Assessment Roll

Exhibit A
Adopted Budget for Fiscal Year 2025

[FY 2025 Budget follows]

Exhibit B
Assessment Roll

[Assessment Roll follows]

Scenic Highway CDD
FY 25 Assessment Roll

PARCEL ID	UNITS	O&M	2020 DEBT	TOTAL	
272804815029000010	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000020	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000030	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000040	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000050	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000060	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000070	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000080	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000090	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000100	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000110	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000120	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000130	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000140	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000150	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000160	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000170	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000180	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000190	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000200	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000210	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000220	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000230	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000240	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000250	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000260	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000270	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000280	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000290	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000300	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000310	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000320	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000330	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000340	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000350	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000360	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000370	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000380	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000390	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000400	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000410	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000420	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000430	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000440	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000450	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000460	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000470	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000480	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000490	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000500	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000510	1	$1,930.06	$1,344.00	$3,274.06	

PARCEL ID	UNITS	O&M	2020 DEBT	TOTAL	
272804815029000520	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000530	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000540	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000550	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000560	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000570	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000580	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000590	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000600	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000610	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000620	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000630	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000640	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000650	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000660	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000670	1	
$1,930.06	
$1,344.00	
$3,274.06	
272804815029000680	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000690	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000700	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000710	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000720	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000730	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000740	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000750	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000760	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000770	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000780	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000790	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000800	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000810	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000820	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000830	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000840	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000850	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000860	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000870	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000880	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000890	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000900	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000910	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000920	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000930	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000940	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000950	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000960	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000970	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000980	1	$1,930.06	$1,344.00	$3,274.06	
272804815029000990	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001000	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001010	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001020	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001030	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001040	1	$1,930.06	$1,344.00	$3,274.06	

PARCEL ID	UNITS	O&M	2020 DEBT	TOTAL	
272804815029001050	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001060	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001070	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001080	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001090	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001100	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001110	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001120	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001130	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001140	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001150	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001160	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001170	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001180	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001190	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001200	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001210	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001220	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001230	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001240	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001250	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001260	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001270	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001280	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001290	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001300	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001310	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001320	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001330	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001340	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001350	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001360	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001370	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001380	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001390	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001400	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001410	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001420	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001430	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001440	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001450	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001460	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001470	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001480	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001490	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001500	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001510	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001520	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001530	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001540	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001550	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001560	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001570	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001580	1	$1,930.06	$1,344.00	$3,274.06	

PARCEL ID	UNITS	O&M	2020 DEBT	TOTAL	
272804815029001590	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001600	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001610	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001620	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001630	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001640	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001650	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001660	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001670	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001680	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001690	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001700	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001710	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001720	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001730	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001740	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001750	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001760	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001770	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001780	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001790	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001800	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001810	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001820	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001830	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001840	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001850	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001860	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001870	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001880	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001890	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001900	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001910	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001920	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001930	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001940	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001950	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001960	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001970	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001980	1	$1,930.06	$1,344.00	$3,274.06	
272804815029001990	1	$1,930.06	$1,344.00	$3,274.06	
272804815029002000	1	$1,930.06	$1,344.00	$3,274.06	
272804815029002010	1	$1,930.06	$1,344.00	$3,274.06	
272804815029002020	1	$1,930.06	$1,344.00	$3,274.06	
272804815029002030	1	$1,930.06	$1,344.00	$3,274.06	
272804815029002040	1	$1,930.06	$1,344.00	$3,274.06	
272804815029002050	1	$1,930.06	$1,344.00	$3,274.06	
272804815029002060	1	$1,930.06	$1,344.00	$3,274.06	
272804815029002070	1	$1,930.06	$1,344.00	$3,274.06	
272804815029002080	1	$1,930.06	$1,344.00	$3,274.06	
272804815029002090	1	$1,930.06	$1,344.00	$3,274.06	
272804815029002100	1	$1,930.06	$1,344.00	$3,274.06	
272804815029002110	1	$1,930.06	$1,344.00	$3,274.06	
272804815029002120	1	$1,930.06	$1,344.00	$3,274.06	

PARCEL ID	UNITS	O&M	2020 DEBT	TOTAL	
272804815029002130	1	$1,930.06	$1,344.00	$3,274.06	
272804815029002140	1	$1,930.06	$1,344.00	$3,274.06	
272804815029002150	1	$1,930.06	$1,344.00	$3,274.06	
272804815029002160	1	$1,930.06	$1,344.00	$3,274.06	
272804815029002170	1	$1,930.06	$1,344.00	$3,274.06	
272804815029002180	1	$1,930.06	$1,344.00	$3,274.06	
272804815029002190	1	$1,930.06	$1,344.00	$3,274.06	
272804815029002200	1	$1,930.06	$1,344.00	$3,274.06	
272804815029002210	1	$1,930.06	$1,344.00	$3,274.06	
272804815029002220	1	$1,930.06	$1,344.00	$3,274.06	
272804815029002230	1	$1,930.06	$1,344.00	$3,274.06	
272804815029002240	1	$1,930.06	$1,344.00	$3,274.06	
272804815029002250	1	$1,930.06	$1,344.00	$3,274.06	
272804815029002260	0	$0.00	$0.00	$0.00	
272804815029002270	0	$0.00	$0.00	$0.00	
272804815030002260	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002270	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002280	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002290	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002300	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002310	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002320	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002330	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002340	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002350	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002360	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002370	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002380	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002390	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002400	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002410	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002420	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002430	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002440	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002450	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002460	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002470	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002480	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002490	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002500	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002510	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002520	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002530	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002540	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002550	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002560	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002570	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002580	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002590	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002600	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002610	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002620	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002630	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002640	1	$1,930.06	$1,344.00	$3,274.06	

PARCEL ID	UNITS	O&M	2020 DEBT	TOTAL	
272804815030002650	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002660	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002670	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002680	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002690	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002700	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002710	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002720	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002730	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002740	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002750	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002760	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002770	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002780	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002790	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002800	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002810	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002820	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002830	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002840	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002850	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002860	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002870	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002880	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002890	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002900	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002910	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002920	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002930	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002940	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002950	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002960	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002970	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002980	1	$1,930.06	$1,344.00	$3,274.06	
272804815030002990	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003000	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003010	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003020	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003030	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003040	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003050	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003060	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003070	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003080	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003090	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003100	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003110	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003120	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003130	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003140	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003150	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003160	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003170	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003180	1	$1,930.06	$1,344.00	$3,274.06	

PARCEL ID	UNITS	O&M	2020 DEBT	TOTAL	
272804815030003190	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003200	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003210	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003220	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003230	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003240	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003250	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003260	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003270	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003280	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003290	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003300	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003310	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003320	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003330	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003340	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003350	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003360	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003370	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003380	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003390	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003400	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003410	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003420	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003430	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003440	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003450	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003460	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003470	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003480	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003490	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003500	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003510	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003520	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003530	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003540	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003550	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003560	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003570	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003580	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003590	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003600	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003610	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003620	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003630	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003640	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003650	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003660	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003670	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003680	1	$1,930.06	$1,344.00	$3,274.06	
272804815030003690	0	$0.00	$0.00	$0.00	
272804815030003700	0	$0.00	$0.00	$0.00	
272804815030003710	0	$0.00	$0.00	$0.00	
272804815030003720	0	$0.00	$0.00	$0.00	

PARCEL ID	UNITS	O&M	2020 DEBT	TOTAL	
Total Gross Assessments	368	$710,262.08	$494,592.00	$1,204,854.08	
					
Total Net Assessments		$660,543.73	$459,970.56	$1,120,514.29	

Section V

Section A

From: Jessica Kowalski Jessica@berryusa.com 
Subject: Resignation
Date: June 24, 2024 at 11:35 AM
To: Jillian Burns jburns@gmscfl.com, Tricia Adams tadams@gmscfl.com
Cc: Samantha Ham sham@gmscfl.com, Brittany Brookes bbrookes@gmscfl.com, meredith@cddlawyers.com

Good morning,
I resign from the below CDD Boards effective immediately: Eden Hills CDD
Forest Lake CDD Hamilton Bluff CDD Pollard Road CDD
Highland Meadows West CDD Lucerne Park CDD
Scenic Highway CDD
Thank you,
Jessica Kowalski
Executive Assistant to Jack Berry
P.O. Box 749
Winter Haven, FL 33880 Office: (863)508-1060
Cell: (631)848-1438

THE INFORMATION CONTAINED HEREIN IS CONFIDENTIAL. IF YOU ARE NOT THE INTENDED RECIPIENT, PLEASE SO NOTIFY THE SENDER AND DISREGARD THIS MESSAGE. IN ANY EVENT, ANY IMPROPER DISSEMINATION OF THIS INFORMATION TO ANY UNAUTHORIZED PERSON OR ENTITY IS STRICTLY PROHIBITED.

Section D

RESOLUTION 2024-08
A RESOLUTION ELECTING THE OFFICERS OF THE SCENIC HIGHWAY COMMUNITY DEVELOPMENT DISTRICT, POLK COUNTY, FLORIDA.

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, the Board of Supervisors of the District (“Board”) desires to elect the Officers of the District.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE SCENIC HIGHWAY COMMUNITY DEVELOPMENT DISTRICT:
Section 1. The following persons are elected to the offices shown:

Chairperson		
Vice Chairperson		

Secretary

 Jill Burns	

Assistant Secretary		 Assistant Secretary		 Assistant Secretary		

Assistant Secretary Assistant Secretary Treasurer
Assistant Treasurer Assistant Treasurer

Tricia Adams Monica Virgen George Flint
 Katie Costa	 Darrin Mossing Sr.

Passed and adopted this 16th day of JULY 2024.
ATTEST:	SCENIC HIGHWAY
COMMUNITY DEVELOPMENT
DISTRICT

Secretary/Assistant Secretary	Chairperson, Board of Supervisors

Section VI

Financial Report
Year Ended September 30, 2023

Scenic Highway Community Development District

Scenic Highway Community Development District
Table of Contents

Page
Financial Section:
Independent Auditor's Report	1
Management's Discussion and Analysis	3
Financial Statements:
Government-Wide Financial Statements:
Statement of Net Position	7
Statement of Activities	8
Fund Financial Statements:
Balance Sheet - Governmental Funds	9
Statement of Revenues, Expenditures and Changes in Fund Balances -
Governmental Funds	10
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances -
Governmental Funds to the Statement of Activities	11
Statement of Revenues, Expenditures and Changes in Fund Balance -
Budget and Actual - General Fund	12
Notes to Financial Statements	13
Compliance Section:
Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements
Performed in Accordance with Government Auditing Standards	22
Management Letter	23
Independent Auditor's Report on Compliance with the Requirements
of Section 218.415, Florida Statutes	25

INDEPENDENT AUDITOR'S REPORT

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

To the Board of Supervisors
Scenic Highway Community Development District
Report on the Audit of the Financial Statements Opinions
We have audited the financial statements of the governmental activities and each major fund of Scenic Highway Community Development District, (the “District”) as of and for the year ended September 30, 2023, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.
In our opinion, the accompanying financial statements 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, 2023, and the respective changes in financial position thereof and the respective budgetary comparison for the General Fund for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Responsibilities of Management for the Financial Statements
The District's management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America; and 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 fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.

Auditor’s Responsibility for the Audit of Financial Statements
Our objectives 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 opinions. 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 GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgement made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS, we:

Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
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 District’s internal control. Accordingly, no such opinion is expressed.

The trusted partner

Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgement, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for a reasonable period of time.

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis starting on page 3, be presented to supplement the basic financial statements. Such information is the responsibility of management and, 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 a report dated June 26, 2024, on our consideration of the District’s internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts, agreements and other matters. The purpose of that report is solely 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 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.

Orlando, Florida June 26, 2024

Scenic Highway Community Development District
Management’s Discussion and Analysis

Our discussion and analysis of the Scenic Highway Community Development District (the “District”) financial accomplishments provide an overview of the District’s financial activities for the year ended September 30, 2023. Please read it in conjunction with the District’s Independent Auditor’s Report, financial statements and accompanying notes.

This information is being presented to provide additional information regarding the activities of the District and to meet the disclosure requirements of Government Accounting Standards Board Statement (GASB) No. 34, Basic Financial Statements - and Management’s Discussion and Analysis - for State and Local Governments issued June 1999.

Financial Highlights
The liabilities of the District exceeded its assets at September 30, 2023 by $429,793 a decrease in net position of $852,849 in comparison with the prior year.
At September 30, 2023, the District’s governmental funds reported fund balances of $688,132, a decrease in fund balance of $72,603 in comparison with the prior year.
Overview of the Financial Statements
This discussion and analysis is intended to serve as an introduction to the Scenic Highway Community Development District’s
financial statements. The District’s financial statements comprise three components: 1) government-wide financial statements,
2) fund financial statements and 3) notes to financial statements.

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 of the District’s assets and liabilities, with the difference between the two 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 revenues. The District does not have any business-type activities. The governmental activities of the District include general government and physical environment.

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 governments, uses fund accounting to ensure and demonstrate compliance with finance related legal requirements. The District has one fund category: Governmental Funds.
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.

Scenic Highway Community Development District
Management’s Discussion and Analysis

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 government’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 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 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
Statement of Net Position
The District’s net position was $(429,793) at September 30, 2023. The following analysis focuses on the net position of the District’s governmental activities.

	September 30,
	2023	September 30,
	2022	
Assets, excluding capital assets	$	698,938	$	806,337	
Capital assets, net of depreciation		6,898,236 		7,858,059 	
Total assets		7,597,174	8,664,396 	
Liabilities, excluding long-term liabilities	133,660		170,290	
Long-term liabilities		7,893,307 			8,071,050 	
Total liabilities		8,026,967 			8,241,340 	
Net Position:
Net investment in capital assets	
(995,071)		
(212,991)	
Restricted for debt service	291,331		491,120	
Restricted for capital projects	24,389		985	
Unrestricted	249,558		143,942	
Total net position	 $	(429,793)		 $	423,056 	

Scenic Highway Community Development District
Management’s Discussion and Analysis

Changes to Net Position
The following is a summary of the District’s governmental activities for the year ended September 30, 2023.

	2023		2022	
Revenues:				
Program revenues	$	921,546		$	1,852,401	
General revenues		42,392 			92,876 	
Total revenues	963,938		1,945,277	
Expenses:				
General government	84,308		82,618	
Culture and recreation	143,559		64,130	
Physical environment	433,713		162,369	
Interest on long-term debt	311,155		308,159	
Assets conveyed to other governments		844,052 			1,945,575 	
Total expenses	1,816,787		2,562,851	
Change in net position	(852,849)		(617,574)	
Net position, beginning of year	423,056		1,040,630	
Net position, ending	 $	(429,793)		 $	423,056 	

As noted above and in the statement of activities, the cost of all governmental activities during the year ended September 30, 2023 was $1,816,787. The majority of these costs are comprised of physical environment, and assets conveyed to other governments.
Financial Analysis of the Government’s Funds
The District uses fund accounting to ensure and demonstrate compliance with finance related legal requirements. The focus of the District’s governmental funds is to provide information on near-term inflows, outflows and balances of spendable resources. Such information is useful in assessing the District’s financing requirements. In particular, unassigned fund balance may serve as a useful measure of a government’s net resources available for spending at the end of the fiscal year. At September 30, 2023, the District’s governmental funds reported a combined ending fund balance of $688,132. Of this total, $3,634 is nonspendable, $414,185 and
$24,389 is restricted for debt service and capital projects, respectively, and the remainder is an unassigned fund balance of $245,924.

In the current year, the fund balance of the District’s general fund increased by $105,617 because assessments and miscellaneous income exceeded expenses. The fund balance of the debt service fund decreased by $201,623 due to transfers out. The fund balance of the capital projects fund increased by $23,403 due to developer contributions and transfers in exceeding capital outlay expenditures.

General Fund Budgetary 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. There were no budget amendments during the year. The legal level of budgetary control is at the fund level.

Scenic Highway Community Development District
Management’s Discussion and Analysis

Capital Asset and Debt Administration
Capital Assets
At September 30, 2023 the District had $6,898,236 invested in capital assets. More detailed information about the District’s capital assets is presented in the notes to financial statements.
Capital Debt
At September 30, 2023, the District had $7,805,000 in bonds outstanding and $88,307 in financed purchases outstanding. More detailed information about the District’s capital debt is presented in the notes to the financial statements.
Requests for Information
If you have questions about this report or need additional financial information, contact the Scenic Highway Community Development District’s Finance Department at 219 E. Livingston Street, Orlando, Florida 32801.

FINANCIAL STATEMENTS

Scenic Highway Community Development District
Statement of Net Position
September 30, 2023

Assets
Cash

Governmental
Activities

$	279,178

Assessments receivable	2,340
Due from developer	-
Prepaid expenses	3,634
Restricted assets:
Temporarily restricted investments	413,786
Capital assets:
Capital assets being depreciated, net		6,898,236 	
Total assets	7,597,174	

Liabilities		
Accounts payable and accrued expenses	10,806	
Accrued interest payable	122,854	
Noncurrent liabilities:		
Due within one year	185,393	
Due in more than one year		7,707,914 	
Total liabilities		8,026,967 	
Net Position
Net investment in capital assets	
(995,071)	
Restricted for:
Debt service	
291,331	
Capital projects	24,389	
Unrestricted		249,558 	
Total net position	 $	(429,793)	

Scenic Highway Community Development District
Statement of Activities
Year Ended September 30, 2023

	

Program	

Revenue	Net (Expense) Revenue and
Changes in Net
Position	
	Charges	Capital Grants		
	for	and	Governmental	
Functions/Programs		Expenses	Services	Contributions	Activities	
Governmental Activities:						
General government	$	84,308	$	52,736	$	43,827	$	12,255	
Culture and recreation		143,559	89,799	-	(53,760)	
Physical environment		433,713	271,297	-	(162,416)	
Interest on long-term debt		311,155	463,887	-	152,732	
Total governmental activities	$	972,735	$	877,719	$	43,827	(51,189)	
General Revenues:		
Investment income	24,597	
Miscellaneous	17,795	
Assets conveyed to other governments	(844,052)	
Total general revenues and special items	(801,660)	
Change in net position	(852,849)	
Net position, beginning	423,056	
Net position, ending	$	(429,793)	

Scenic Highway Community Development District
Balance Sheet Governmental Funds September 30, 2023

Assets	

General		

Debt Service		

Capital Projects		Total Governmental
Funds	
Cash	$	255,627		$	-		$	23,551		$	279,178	
Assessments receivable	1,103		1,237		-		2,340	
Investments	-		412,948		838		413,786	
Due from developer	-		-		-		-	
Prepaid expenses	3,634		-		-		3,634	
Total assets	$	260,364		$	414,185		$	24,389		$	698,938	

Liabilities and Fund Balances
Liabilities:
Accounts payable and accrued expenses	10,806		-		-		10,806	
Total liabilities	10,806		-		-		10,806	

Fund Balances:								
Nonspendable Restricted for:
Debt service	3,634

-		-

414,185		-

-		3,634

414,185	
Capital projects	-		-		24,389		24,389	
Unassigned	245,924		-		-		245,924	
Total fund balances	249,558		414,185		24,389		688,132	
Total liabilities and fund balances	$	260,364		$	414,185		$	24,389			

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 in the funds.		6,898,236	
Liabilities not due and payable from current available resources are not reported in governmental fund statements. All liabilities, both current and long-term, are reported in the government-wide statements.			
Accrued interest payable	(122,854)
Loans payable	(88,307)			
Bonds payable	(7,805,000)		(8,016,161)	

Net position of governmental activities		$	(429,793)	

Scenic Highway Community Development District
Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds
Year Ended September 30, 2023

Revenues	

General		

Debt Service		

Capital Projects		Total Governmental
Funds	
Assessments	$	413,832		$	463,887		$	-		$	877,719	
Developer contributions	-		-		43,827		
43,827	
Investment income	-		23,701		896		
24,597	
Miscellaneous income	17,795		-		-		
17,795	
Total revenues	431,627		487,588		44,723		

963,938	
Expenditures							

	
Current:							
	
General government	84,195		-		113		84,308	
Maintenance and operations	101,308		-		-		
101,308	
Culture and recreation Debt service:
Interest	86,347

13,737		-

299,252		-

-		
86,347

312,989	
Principal	17,743		160,000		-		
177,743	
Capital Outlay	-		-		273,846		
273,846	
Total expenditures	303,330		459,252		273,959		

1,036,541	
Excess (deficit) of revenues over							

	
expenditures	128,297		28,336		(229,236)		(72,603)	
Other Financing Sources (Uses):
Transfers in	
-		
-		
252,639		

252,639	
Transfers out	(22,680)		(229,959)		-		
(252,639)	
Total other financing sources	(22,680)		(229,959)		252,639		

-	
Net change in fund balances	105,617		(201,623)		23,403		

(72,603)	

Fund balances, beginning of year	
143,941		
615,808		
986		

760,735	
Fund balances, end of year	$	249,558		$	414,185		$	24,389		

$	688,132	

Scenic Highway Community Development District
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds to the Statement of Activities
Year Ended September 30, 2023

Amounts reported for governmental activities in the statement of activities are different because:

Net change in fund balances - total governmental funds	$	(72,603)

Governmental Funds report outlays for capital assets as expenditures because such outlays use current financial resources; however, in the statement of net position the cost of those assets is recorded as capital assets.

Depreciation on capital assets is not recognized in the governmental fund statement; however, it is reported as an expense in the statement of activities.

Conveyance of capital assets is recorded as an expense in the statement of activities while the amount does not effect the fund financial statements as the amount had previously been recorded as an expenditure.
Repayments of long-term liabilities are reported as expenditures in governmental funds, while repayments reduce long-term liabilities in the statement of net position.
Some expenses reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds.

43,827

(159,598)

(844,052)

177,743

Change in accrued interest	1,834
Change in Net Position of Governmental Activities	$	(852,849)

Scenic Highway Community Development District Statement of Revenues, Expenditures and Changes in Fund Balance Budget and Actual - General Fund
Year Ended September 30, 2023

	

Budgeted Amounts		

Actual Amounts		
Variance with Final Budget
Positive
(Negative)	
	Original	Final				
	
Revenues					
	
Assessments	$	410,340	$	410,340		$	413,832		$	3,492	
Developer contributions Miscellaneous income	-	-
-	-		- 17,795		- 17,795	
Total revenues	
410,340		
410,340		431,627		

21,287	
Expenditures							

	
Current:							
	
General government	133,734		133,734		84,195		49,539	
Operations and maintenance	128,450		128,450		101,308		
27,142	
Amenity expenditures	125,476		125,476		86,347		
39,129	
Debt Service:							

Principal	-		-		17,743		(17,743)	
Interest	-		-		13,737		
(13,737)	
Total expenditures	387,660		387,660		303,330		

84,330	
Excess (Deficit) of Revenues Over							

	
Expenditures	22,680		22,680		128,297		105,617	
Other Financing Sources (Uses):
Transfers out	
(22,680)		
(22,680)		
(22,680)		

-	
Total other financing sources (uses)	(22,680)		(22,680)		(22,680)		

-	

Net change in fund balance	
-		
-		
105,617		

105,617	
Fund balance, beginning	143,941		143,941		143,941		

-	
Fund balance, ending	$	143,941		$	143,941		$	249,558		

$	105,617	

NOTES TO FINANCIAL STATEMENTS

Scenic Highway Community Development District
Notes to Financial Statements
September 30, 2023

NOTE 1	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Reporting Entity
The Scenic Highway Community Development District, (the “District”) was established on March 7, 2019 by the Haines City, Florida Ordinance No. 19-1634, pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes. The Act provides, among other things, the power to manage basic services for community development, the power to borrow money and issue bonds, and the power to levy and collect non-ad valorem assessments for the financing and delivery of capital infrastructure. The District was established for the purpose 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 (the “Board”), which is composed of five members. All Supervisors are elected by landowners within the District. The Board of Supervisors of the District exercises all powers granted to the District pursuant to Chapter 190, Florida Statutes. At September 30, 2023, all board members were affiliated with the Developer, JMBI Real Estate LLC.
The Board has the final responsibility for, among other things:
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 14, 39 and 61. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District Board of Supervisors is considered to be financially accountable, and other organizations 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.

Government-Wide and Fund Financial Statements
The 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 and 2) grants, contributions and investment income that are restricted to meeting the operational or capital requirements of a particular function or segment and 3) operating-type special assessments that are treated as charges for services (including assessments for maintenance and debt service). Other items not included among program revenues are reported instead as general revenues.

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 recognized as revenues as soon as all eligibility requirements imposed by the provider have been met.

Scenic Highway Community Development District
Notes to Financial Statements
September 30, 2023

NOTE 1	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

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 District 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, including debt service assessments and operation and maintenance assessments, are non-ad valorem assessments imposed on all lands located within the District and benefited by the District’s activities. Operation and maintenance assessments are levied by the District prior to the start of the fiscal year which begins October 1st and ends on September 30th. These assessments are imposed upon all benefited lands located in the District. Debt service special assessments are imposed upon certain lots and lands as described in each resolution imposing the special assessment for each series of bonds issued by the District.

Assessments and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. Only the portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered to be measurable and available only when cash is received by the District.
The District reports the following major governmental funds:

General Fund - Is the District’s primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund.
Debt Service Fund – Accounts for the accumulation of resources for the annual payment of principal and interest on long-term debt.

Capital Projects 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 interfund activity has been eliminated from the government-wide financial statements. When both restricted and unrestricted resources are available for use, it is the District’s policy to use restricted resources first, then unrestricted resources as they are needed.
Assets, Liabilities, Deferred Outflows/Inflows of Resources and Net Position/Fund Balance
Restricted Assets
These assets represent cash and investments set aside pursuant to bond covenants.
Accounts Receivable
Accounts receivable are reported net of an allowance for doubtful accounts.
Deposits and Investments
The District’s cash and cash equivalents are considered to be cash on hand and demand deposits.

Investments of the District are reported at fair value and are categorized within the fair value hierarchy established in accordance with GASB Statement No. 72, Fair Value Measurement and Application. The District’s investments consists of investments authorized in accordance with Section 218.415, Florida Statues.

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.

Scenic Highway Community Development District
Notes to Financial Statements
September 30, 2023

NOTE 1	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Capital Assets
Capital assets, which include property, plant, equipment and infrastructure assets (e.g., utilities system, stormwater system, landscaping and similar items), are reported in the applicable governmental activities column 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 and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition 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 primary government will be depreciated using the straight-line method over the estimated useful lives when the assets are completed and placed into service. Estimated useful lives for financial reporting purposes are as follows:

Assets		Years	
Stormwater management		75	
Paving		50	
Amenities		30	
Entry features		30	
Furniture and equipment		5	

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 over the life of the bonds using the straight-line method. Bonds payable are reported net of premiums or discounts.

In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond 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 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. The District does not have any item that qualifies for reporting in this category for the year ended September 30, 2023.

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. The District does not have any item that qualifies for reporting in this category for the year ended September 30, 2023.
Net Position Flow Assumption
Sometimes the District will fund outlays for a particular purpose from both restricted and unrestricted resources. In order to calculate the amounts to report as restricted net position and unrestricted net position in the government-wide financial statements, a flow assumption must be made about the order in which the resources are considered to be applied. It is the District’s policy to consider restricted net position to have been depleted before unrestricted net position is applied.

Scenic Highway Community Development District
Notes to Financial Statements
September 30, 2023

NOTE 1	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Fund Balance Flow Assumption
Sometimes the District will fund outlays for a particular purpose from both restricted and unrestricted resources (total of committed, assigned, and unassigned fund balance). In order to calculate the amounts to report as restricted, committed, assigned and unassigned fund balance in the governmental fund financial statements a flow assumption must be made about the order in which the resources are considered to be applied. It is the District’s policy to consider restricted fund balance to have been depleted before using any of the components of unrestricted fund balance. Further, when the components of unrestricted fund balance can be used for the same purpose, committed fund balance is depleted first, followed by assigned fund balance. Unassigned fund balance is applied last.

Fund Balance Policies
Fund balance of governmental funds is reported in various categories based on the nature of any limitations requiring the use of resources for specific purposes. The District itself can establish limitations on the use of resources through either commitment (committed fund balance) or an assignment (assigned fund balance).
The committed fund balance classification includes fund balance amounts that can be used only for the specific purposes determined by a formal action of the government’s highest level of decision-making authority. The Board of Supervisors is the highest level of decision-making authority for the government that can, by adoption of an ordinance or resolution prior to the end of the fiscal year, commit fund balance. Once adopted, the limitation imposed by the ordinance or resolution remains in place until a similar action is taken to remove or revise the limitation.

Amounts in the assigned fund balance classification are intended to be used by the government for specific purposes but do not meet the criteria to be classified as committed. The Board of Supervisors has authorized the District Manager to assign amounts for specific purposes. The Board of Supervisors may also assign fund balance as it does when appropriating fund balance to cover a gap between estimated revenue and appropriations in the subsequent year’s appropriated budget. Unlike commitments, assignments generally only exist temporarily. In other words, an additional action does not normally have to be taken for the removal of an assignment. Conversely, as discussed above an additional action is essential to either remove or revise a commitment.
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.
New Accounting Standards Issued
In fiscal year 2023, the District has not implemented any new accounting standards with a material effect on the District’s financial statements.

Scenic Highway Community Development District
Notes to Financial Statements
September 30, 2023

NOTE 2  STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY

Budgetary Information
The District is required to establish a budgetary system and an approved annual budget for the General Fund. Annual budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America. All annual appropriations lapse at the fiscal year end. The legal level of budgetary control is at the fund level. Any budget amendments that increase the aggregate budgeted appropriations, at the fund level, must be approved by the Board of Supervisors.

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 proposed budgets for the fiscal year commencing the following October 1.
A public hearing is conducted to obtain public comments.
Prior to October 1, the budget is legally adopted by the District Board.
Subject to certain limited exceptions set forth in the District’s appropriation resolutions adopted each year, all budget changes must be approved by the District Board.
The budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America.

NOTE 3	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 categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The fair value is the price that would be received to sell an asset, or paid to transfer a liability, in an orderly transaction between market participants at the measurement date. The hierarchy is based on the valuation inputs used to measure the fair value of the asset.
Under GASB 72, assets or liabilities are classified into one of three levels. Level 1 is the most reliable and is based on quoted price for identical assets, or liabilities, in an active market. Level 2 uses significant other observable inputs when obtaining quoted prices for identical or similar assets, or liabilities, in markets that are not active. Level 3 is the least reliable, and uses significant unobservable inputs that uses the best information available under the circumstances, which includes the District’s own data in measuring unobservable inputs.
The District has the following recurring fair value measurements as of September 30, 2023:
Money market mutual funds of $413,786 are valued using Level 2 inputs.

Instead of establishing a written investment policy, the District elected to limit investments to those approved by Florida Statutes and the District Trust Indenture. Authorized District investments include, but are not limited to:
The State Board of Administration Local Government Investment Pool (SBA);
Securities and Exchange Commission Registered Money Market Funds with the highest credit quality rating from a nationally recognized rating agency;
Interest-bearing savings accounts and certificates of deposit in state-certified qualified public depositories;
Direct obligations of the U.S. Treasury.

Scenic Highway Community Development District
Notes to Financial Statements
September 30, 2023

NOTE 3	DEPOSITS AND INVESTMENTS (CONTINUED)

Investments made by the District at September 30, 2023 are summarized below.

 Investment Type		Fair Value

Credit Rating

Weighted Average Maturity

First American Treasury Obligation Fund, Class Y

$	413,786

AAAm	15 Days

Total	 $	413,786 

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. Investments in U.S. Government securities and agencies must be backed by the full faith and credit of the United States Government. Short term bond funds shall be rated by a nationally recognized ratings agency and shall maintain the highest credit quality rating. Investment ratings by investment type are included in the preceding summary of investments.

Custodial Credit Risk
In the case of deposits, this is the risk that, in the event of a bank failure, the District’s deposits may not be returned to it. The District’s investment policy requires that bank deposits be secured as provided by Chapter 280, Florida Statutes. This law requires local governments to deposit funds only in financial institutions designated as qualified public depositories by the Chief Financial Officer of the State of Florida, and creates the Public Deposits Trust Fund, a multiple financial institution pool with the ability to assess its member financial institutions for collateral shortfalls if a default or insolvency has occurred. At September 30, 2023, all of the District’s bank deposits were in qualified public depositories.

For an investment, this is the risk that, in the event of the failure of the counterparty, the government will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. At September 30, 2023, none of the investments listed are exposed to custodial credit risk because their existence is not evidenced by securities that exist in physical or book entry form.

Concentration of Credit Risk
The District’s investment policy does not specify limits on the amount the District may invest in any one issuer.

Interest Rate Risk
The District’s investment policy does not specifically address interest rate risk; however, the general investment policy is to apply the prudent-person rule: Investments are made as a prudent person would be expected to act, with discretion and intelligence, to seek reasonable income, preserve capital, and in general, avoid speculative investments. The District manages its exposure to declines in fair values by investing primarily in pooled investments that have a weighted average maturity of less than three months.

NOTE 4	DEVELOPER TRANSACTIONS

The Developer owns a portion of land within the District; therefore, assessment revenue in the general fund includes assessments levied on land owned by the Developer. For the fiscal year ended September 30, 2023, the Developer contributed 15% of District revenue. The District is economically dependent on the Developer.

Scenic Highway Community Development District
Notes to Financial Statements
September 30, 2023

NOTE 5	CAPITAL ASSETS

Capital asset activity for the year ended September 30, 2023 was as follows:

Governmental Activities	Beginning Balance		
Additions		
Disposals		Ending Balance	
Capital Assets, not being depreciated:								
Construction in progress	$ 4,820,694		$	43,827		$ (4,864,521)		$	-	
Total capital assets, not being depreciated	4,820,694		43,827		(4,864,521)		-	

Capital Assets Being Depreciated:								
Stormwater management	717,663		3,002,470		-		3,720,133	
Paving	1,678,737		21,085		-		1,699,822	
Amenities	606,617		433,273		-		1,039,890	
Entry features	-		563,641		-		563,641	
Equipment and furniture	112,745		-		-		112,745	
Total capital assets, being depreciated	3,115,762		4,020,469		-		7,136,231	

Less Accumulated Depreciation for:								
Stormwater management	(9,569)		(49,602)		-		(59,171)	
Paving	(33,574)		(33,996)		-		(67,570)	
Amenities	(20,221)		(34,663)		-		(54,884)	
Entry features	-		(18,788)		-		(18,788)	
Equipment and furniture	(15,033)		(22,549)		-		(37,582)	
Total accumulated depreciation	(78,397)		(159,598)		-		(237,995)	

Total capital assets being depreciated, net	
3,037,365		
3,860,871		
-		
6,898,236	
Governmental activities capital assets, net	$ 7,858,059		$ 3,904,698		$ (4,864,521)		$ 6,898,236	
The total project cost of the infrastructure has been estimated at approximately $9.3 million, of which approximately $7 million is financed with the proceeds from the 2020 Bond Series and the remainder to be funded by the Landowners. The infrastructure includes stormwater management, water and sewer facilities, roadways, landscaping and hardscaping and amenities. Upon completion, certain assets have been conveyed to other entities for ownership and/or maintenance.
Depreciation of $102,386 was charged to physical environment expense and $57,212 was charged to culture and recreation expense.
NOTE 6	LONG-TERM LIABILITIES

Series 2020 Capital Improvement Revenue Bonds – Public Offering
On December 11, 2020 the District issued $8,120,000 of Special Assessment Revenue Bonds Series 2020 consisting of $650,000 Series 2020 Term Bonds due May 1, 2025 with a fixed interest rate of 2.75%, $935,000 Series 2020 Term Bonds due on May 1, 2030 with a fixed interest rate of 3.25%, $2,460,000 Series 2020 Term Bonds due May 1, 2040 with a fixed interest rate of 3.75%, and
$4,075,000 Series 2020 Term Bonds due May 1, 2051 with a fixed rate of 4.00%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the property within the District. Interest is due semiannually on each May 1 and November 1. Principal on the Series 2020 Bonds is due annually commencing May 1, 2022 through May 1, 2051.

Scenic Highway Community Development District
Notes to Financial Statements
September 30, 2023

NOTE 6	LONG-TERM LIABILITIES (CONTINUED)

The Series 2020 Bonds are subject to redemption at the option of the District, in whole or in part at any time on or after May 1, 2030 at a redemption price as set forth in the Bond Indenture. The Series 2020 Bonds are subject to extraordinary mandatory redemption prior to maturity, in the manner determined by the Bond Registrar, if certain events occur as outlined in the Bond Indenture.

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 assessment 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 is in compliance with those requirements of the Bond Indenture at September 30, 2023.

The principal and interest remaining on Series 2020 Bonds as of September 30, 2023 is $12,969,501. For the current fiscal year, interest and principal of $459,252 was paid on these bonds. Special assessment revenue pledged was $463,887 in the current year.

At September 30, 2023, the scheduled debt service requirements on the bonds payable were as follows:

Governmental Activities
Year Ending September 30,		Principal		Interest	
2024		$	165,000		$	294,850	
2025		170,000		290,313	
2026		175,000		285,638	
2027		180,000		279,950	
2028		185,000		274,100	
2029-2033		1,035,000		1,272,150	
2034-2038		1,250,000		1,066,250	
2039-2043		1,510,000		810,650	
2044-2048		1,840,000		485,600	
2049-2051			1,295,000 			105,000 	
		 $	7,805,000 		 $	5,164,501 	

Financed Purchase
The District has entered into an agreement for financing the acquisition of playground equipment. Payments of $2,623 are due monthly. Total principal and interest remaining on the loan was $112,805.
Principal and interest requirements to maturity are as follows:

Governmental Activities
 Year Ending September 30,			Principal		Interest	
2024	$	20,393	$	11,087	
2025	23,439	8,042	
2026	26,939	4,541	
2027	17,536	828	
 $	88,307   $	24,498 

Scenic Highway Community Development District
Notes to Financial Statements
September 30, 2023

NOTE 6	LONG-TERM LIABILITIES (CONTINUED)

Long-term debt activity for the year ended September 30, 2023 was as follows:

Beginning
Balance	Increases	Decreases

Ending Balance

Due Within One Year

Governmental activities:
Bonds Payable:		
Series 2020	$ 7,965,000	$	-	$  (160,000)		$  7,805,000		$	165,000	
Financed Purchases	106,050	-	(17,743)		88,307		20,393	
Total	$ 8,071,050	$	-	$	(177,743)		$  7,893,307		$	185,393	

NOTE 7	MANAGEMENT COMPANY

The District has contracted with a management company to perform management services, which include financial and accounting services. Certain employees of the management company also serve as officers (Board appointed non-voting positions) of the District. Under the agreements, the District compensates the management company for management, accounting, financial reporting and other administrative costs.

NOTE 8	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. These risks are covered by commercial insurance from independent third parties. The District did not file any claims under this commercial coverage during the last three years.

COMPLIANCE SECTION

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

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

To the Board of Supervisors
Scenic Highway Community Development District

We have audited, 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, the financial statements of the governmental activities and each major fund of the Scenic Highway Community Development District (the “District”) as of and for the year ended September 30, 2023 and the related notes to the financial statements, which collectively comprise the District’s financial statements and have issued our report thereon dated Month xx, 2024.

Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) as a basis for designing the procedures that are appropriate in the circumstances for the purpose of expressing opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be a material weakness or significant deficiency. Given these limitations, during our audit, we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

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

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.

Orlando, Florida June 26, 2024

MANAGEMENT LETTER

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

Board of Supervisors
Scenic Highway Community Development District

Report on the Financial Statements
We have audited the financial statements of Scenic Highway Community Development District, (the “District”) as of and for the fiscal year ended September 30, 2023, and have issued our report thereon dated June 26, 2024.
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 Auditor General.

Other Reporting Requirements
We have issued our 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 and Independent Auditor’s Report on an examination conducted in accordance with AICPA 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 26, 2024, should be considered in conjunction with this management letter.
Prior Audit Findings
Section 10.554(1)(i)1., Rules of the Auditor General, require that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. There were no such findings in the preceding annual financial audit report.

Official Title and Legal Authority
Section 10.554(1)(i)4., Rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in this management letter, unless disclosed in the notes to the financial statements. This information has been disclosed in the notes to the financial statements.

Financial Condition and Management
Section 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether or not the District has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify the specific condition(s) met. In connection with our audit, we determined that the District did not meet any of the conditions described in Section 218.503(1), Florida Statutes.
Pursuant to Sections 10.554(1)(i)5.b. and 10.556(8), Rules of the Auditor General, we applied financial condition assessment procedures for the District. It is management’s responsibility to monitor the District’s financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.

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

Specific Information (Unaudited)
As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)6, Rules of the Auditor General, the District reported:
The total number of District employees compensated in the last pay period of the District’s fiscal year as 0.
The total number of independent contractors to whom nonemployee compensation was paid in the last month of the District’s fiscal year as 14.
All compensation earned by or awarded to employees, whether paid or accrued, regardless of contingency as 0.
All compensation earned by or awarded to nonemployee independent contractors, whether paid or accrued, regardless of contingency as $599,348.

The District did not have any construction project with a total cost of at least $65,000 approved by the District that is scheduled to begin on or after October 1 of the fiscal year being reported.
A budget variance based on the budget adopted under Section 189.016(4), Florida Statutes, before the beginning of the fiscal year being reported if the District amends a final budget under Section 189.016(6), Florida Statutes, as included in the general fund budget statement.
As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)7, Rules of the Auditor General, the District reported:
The rate or rates of non-ad valorem special assessments imposed by the District as O&M- $1,198.98, Debt Service -
$1,344.
The total amount of special assessments collected by or on behalf of the District as $877,719.
The total amount of outstanding bonds issued by the District and the terms of such bonds as disclosed in the notes.

Additional Matters
Section 10.554(1)(i)3., Rules of the Auditor General, requires us to communicate noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance. In connection with our audit, we did not note any such findings.
Purpose of this Letter
Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, the Board of Supervisors, and applicable management, and is not intended to be and should not be used by anyone other than these specified parties.

Orlando, Florida June 26, 2024

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

INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES

Board of Supervisors
Scenic Highway Community Development District

We have examined Scenic Highway Community Development District’s (the “District”) compliance with the requirements of Section 218.415, Florida Statutes, during the year ended September 30, 2023. Management is responsible for the District’s compliance with those requirements. Our responsibility is to express an opinion on the 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 and the standards applicable to attestation engagements contained in Government Auditing Standards issued by the Comptroller General of the United States and, accordingly, included examining, on a test basis, evidence about the District’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides 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 year ended September 30, 2023.

Orlando, Florida June 26, 2024

The trusted partner

Section VII

Section B

June 28, 2024

Austin Hackney
Governmental Management Services-CF-, LLC 1001 Bradford Way
Kingston, TN 37763

Re: Annual District Engineers Report
Scenic Highway Community Development District Polk County, Florida
Special Assessment Bonds Series 2020 (Magnolia Park Phases 1-3) Dear Mr. Hackney,
In accordance with Section 9.21 of the Master Trust Indenture for the Scenic Highway Community Development District (CDD), we have completed our annual review of the developments owned and maintained by the Scenic Highway CDD. We hereby offer the following consulting engineer report for the Series 2020 Bond:

The facilities owned by the District have been found to be in generally good condition, well maintained, and in good working order. The drainage treatment facilities are in service, functioning properly and are regularly maintained by the District. There were some minor repair items which have been communicated to the District, however these minor repairs do not prevent the drainage system from functioning as designed.

The District currently maintains property insurance in relation to District-owned improvements. The District Engineer does not recommend an adjustment to the District’s current coverages.

Moreover, the District owned properties are well maintained and functioning with their intended purpose.

Should you have any questions or concerns, please contact me at (863) 940-2040. Sincerely,

John L. Bannon, P.E. District Engineer Scenic Highway CDD

MAGNOLIA PLACE PHASES 1-3 SCENIC HIGHWAY CDD INSPECTION REPORT
June 2024

PREPARED FOR:
SCENIC HIGHWAY CDD
E. LIVINGSTON ST. ORLANDO, FL 32801

PREPARED BY:

WOOD & ASSOCIATES ENGINEERING, LLC 1925 BARTOW ROAD
LAKELAND, FLORIDA 33801 CERTIFICATION OF AUTHORIZATION NO. 32508

DISTRICT ENGINEER: JOHN R. BANNON, P.E. 84218 INSPECTOR: KARIN WOOD

ISSUES	LOCATION	DESCRIPTION	REPAIR / CORRECTION REQUIRED	
1	Pond A1 44A	CRACKED MES	MONITOR CRACKS IN MES; NO REPAIR NEEDED AT THIS TIME	
2	POND A1	BERM WASHED OUT FROM WATER
COMING OUT OF 44A	REGRADE WASH OUT AREA AND RE-SOD	
3	STORM STRUCTURE 41B	MITER WASHING OUT	RE-GRADE POND BOTTOM IN FRONT OF MITER, ADD ADDITIONAL
RIP RAP AT MITER END	
4	STORM STRUCTURE 45B	MES CRACKED/BLOCKED	REPAIR CRACK/REMOVE DEBRIS	
5	POND A2	WASHED OUT BETWEEN BOTTOM
OF PONDS	RE-GRADE AND RE-SOD	
6	TRACT F RETAINING WALL	WASH OUT ON RIGHT SIDE OF
WALL FACING POOL	RE-GRADE AND RE-SOD	
7	PARKING LOT IN FRONT OF
LIFT STATION	STRIPING	RE-STRIPE AS NEEDED	
8	TRACT F PLAYGROUND	PLAYGROUND EDGING MISSING	REPLACE MISSING EDGING	
9	TRACT F RETAINING WALL	PIPES PROTRUDING FROM
GROUND	CUT FLUSH WITH FINISHED GRADE	
10	PIAVE ST-LOT 42	V-INLET SILT SCREEN	REMOVE SILT SCREEN	
11	PANARO LANE	DEAD/FALLEN TREES	REPLACE DEAD/FALLEN TREES	
12	LOT 21/22 WATER METER	HIGH WATER METER	SET BOX FLUSH WITH FINISHED GRADE	
13	REAR OF LOTS 138, 115-117	RETAINING WALL PIPES	CAP PIPES OR FILL FLUSH WITH FINISHED GRADE	
14	END OF ROAD BY TRACT C	MISSING END ROAD SIGN	REPLACE MISSING SIGN	
15	REAR OF LOTS 250-259	WASHED OUT UNDER
FENCE/FENCE LEANING	RE-GRADE AREA AND FILL IF NEEDED, RE-SOD	
16	POND E /STORM 63B	OVERGROWN	CLEAR DEBRIS/OVERGROWN GRASS FROM MITER END	
17	TRACT E -SOUTH BOUNDARY
FENCE	MISSING FENCE PANEL	REPLACE/REPAIR MISSING FENCE PANEL	
18	TRACT E-WEST BOUNDARY
FENCE	MISSING FENCE PANEL	REPLACE/REPAIR MISSING FENCE PANEL	
19	TRACT E POND D/STORM 50A	OVERGROWN/BLOCKED	REMOVE DEBRIS/OVERGROWN GRASS FROM MITER END	

20	TRACT E-FENCE	MULTIPLE PANELS MISSING IN
FENCE	RE-GRADE AREA AND FILL IF NEEDED, RE-SOD	
21	POND C/STORM 46	SILT SCREEN	REMOVE SILT SCREEN FROM STORM STRUCTURE	
22	TRACT E/LOT 279-280	DEBRIS	REMOVE DEBRIS FROM TRACT E	

23	
LOT 271-275	
3 RETAINING WALLS	FENCES ARE REQUIRED FOR ALL WALLS EXCEEDING 30-INCHES IN HEIGHT. THESE WALLS WERE DESIGN AT EXACTLY 30-INCHES.
CONSIDER FENCE INSTALLATION ALONG TOP OF WALLS.	

POND A1/STORM STRUCTURE 44A-MONITOR CRACKS IN MES

POND A1-REGRADE WASHOUT AREA & RE-SOD

STORM STRUCTURE 41B- REGRADE POND BOTTOM, ADD ADDITIONAL RIP RAP AT MITER END

STORM STRUCTURE 45B-REPAIR CRACKS/REMOVE DEBRIS & OVERGROWN GRASS FROM MITER END

POND A2 – RE-GRADE & RE-SOD

TRACT F RETAINING WALL – RE-GRADE & RE-SOD

PARKING LOT IN FRONT OF LIFT STATION – RESTRIPE AS NEEDED

TRACT F PLAYGROUND – REPLACE MISSING EDGING

TRACT F RETAINING WALL – CUT PIPES FLUSH WITH FINISHED GRADE

PIAVE ST/LOT 42 – REMOVE SILT SCREEN FROM V-INLET

PANERO LANE – REPLACE OR REPLANT DEAD/FALLEN TREES AS NEEDED

LOT 21/22 WATER METER – SET BOX FLUSH WITH FINISHED GRADE

REAR OF LOTS 138 AND LOTS 115-117 - CAP PIPES OR FILL FLUSH WITH FINISHED GRADE

TRACT C /END OF ROAD – REPLACE MISSING END ROAD SIGN

REAR OF LOTS 250-259 – RE-GRADE FENCE AREA AND FILL IF NEEDED, RE-SOD

POND E/ STORM 63B – CLEAR DEBRIS/OVERGROWN GRASS FROM MITER END

TRACT E/SOUTH BOUNDARY FENCE – REPLACE/REPAIR MISSING FENCE PANEL

TRACT E/WEST BOUNDARY FENCE – REPLACE/REPAIR MISSING FENCE PANEL

TRACT E/POND D STORM 50A – REMOVE DEBRIS/OVERGROWN GRASS FROM MITER END

TRACT E/FENCE – RE-GRADE AREA AND FILL IF NEEDED, RE-SOD

POND C/STORM 46 – REMOVE SILT SCREEN FROM STORM STRUCTURE

TRACT E/LOT 279-280 – REMOVE DEBRIS FROM TRACT E

LOT 271-275 - FENCES ARE REQUIRED FOR ALL WALLS EXCEEDING 30-INCHES IN HEIGHT. THESE WALLS WERE DESIGN AT EXACTLY 30-INCHES. CONSIDER FENCE INSTALLATION ALONG TOP OF WALLS.

Section C

to be provided under separate cover

Section D

Section 1

Scenic Highway Community Development District

Summary of Check Register

April 1, 2024 to June 21, 2024

Fund	Date	Check No.'s	Amount

General Fund		
	4/2/24	481-482	$	12,963.84	
	4/15/24	483-486	$	12,207.74	
	4/22/24	487-492	$	4,219.11	
	4/29/24	493	$	1,565.00	
	5/6/24	494-497	$	3,730.72	
	5/14/24	498-504	$	25,669.02	
	5/20/24	505	$	2,642.75	
	5/28/24	506-507	$	768.30	
	6/5/24	508-514	$	18,975.21	
	6/17/24	515-520	$	14,018.19	
	6/19/24	521	$	468.00	

 $	97,227.88 

Total Amount	$	97,227.88

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/24/24	PAGE	1
*** CHECK DATES 04/01/2024 - 06/21/2024 ***	SCENIC HIGHWAY GENERAL FUND
BANK A SCENIC HIGHWAY CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/02/24 00031	4/01/24 04012024 202404 300-20700-10000	*	10,339.84
ASSESS TRANSFER S2020
SCENIC HIGHWAY CDD C/O USBANK	10,339.84 000481
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 00039	4/02/24 04022024 202404 300-15500-10000	*	2,624.00
PLAYGRND/FUR LEASE MAY24
83 HOLDINGS, LLC	2,624.00 000482
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/15/24 00041	3/29/24 11985	202403 330-57200-48200	*	755.00
CLEANING SVCS MAR24
CSS CLEAN STAR SERVICES CENTRAL FL	755.00 000483
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/15/24 00002	4/01/24 128	202404 310-51300-34000	*	3,333.33
MANAGEMENT FEES APR24
4/01/24 128	202404 310-51300-35200	*	100.00
WEBSITE ADMIN APR24
4/01/24 128	202404 310-51300-35100	*	150.00
INFORMATION TECH APR24
4/01/24 128	202404 310-51300-31300	*	416.67
DISSEMINATION SVCS APR24
4/01/24 128	202404 330-57200-48300	*	437.50
AMENITY ACCESS APR24
4/01/24 128	202404 310-51300-51000	*	.57
OFFICE SUPPLIES APR24
4/01/24 128	202404 310-51300-42000	*	17.68
POSTAGE APR24
4/01/24 129	202404 320-53800-34000	*	1,391.25
FIELD MANAGEMENT APR24
GOVERNMENTAL MANAGEMENT SERVICES	5,847.00 000484
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/15/24 00050	4/01/24 22326	202404 330-57200-48500	*	1,880.00
POOL MAINTENANCE APR24
MCDONNELL CORPORATION DBA RESORT	1,880.00 000485
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/15/24 00051	3/31/24 11677293 202403 330-57200-34500	*	3,725.74
SECURITY SVCS MAR24
SECURITAS SECURITY	3,725.74 000486
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/22/24 00030	4/16/24 BH041620 202404 310-51300-11000	*	200.00
SUPERVISOR FEE 04/16/24
BOBBIE HENLEY	200.00 000487
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/22/24 00058	3/31/24 00063351 202403 310-51300-48000	*	742.45
NOT OF RULE DEV/RULEMAKNG
GANNETT MEDIA CORP DBA GANNETT	742.45 000488
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
SCEN SCENIC HIGHWAY NSOLER

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/24/24	PAGE	2
*** CHECK DATES 04/01/2024 - 06/21/2024 ***	SCENIC HIGHWAY GENERAL FUND
BANK A SCENIC HIGHWAY CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/22/24 00055	4/16/24 KC041620 202404 310-51300-11000	*	200.00
SUPERVISOR FEE 04/16/24
KRISTIN CASSIDY	200.00 000489
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/22/24 00036	4/16/24 LR041620 202404 310-51300-11000	*	200.00
SUPERVISOR FEE 04/16/24
LINDSEY E RODEN	200.00 000490
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/22/24 00037	4/11/24 57917825 202404 330-57200-48100	*	40.00
PEST CONTROL APR24
MASSEY SERVICES INC.	40.00 000491
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/22/24 00027	4/01/24 12193	202404 320-53800-46200	*	2,836.66
LANDSCAPE MAINT APR24
PRINCE & SONS INC.	2,836.66 000492
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/29/24 00024	4/08/24 9207	202403 310-51300-31500	*	1,565.00
GENERAL COUNSEL MAR24
KILINSKI VAN WYK, PLLC	1,565.00 000493
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/06/24 00030	4/30/24 BH043020 202404 310-51300-11000	*	200.00
SUPERVISOR FEE 04/30/24
BOBBIE HENLEY	200.00 000494
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/06/24 00047	4/30/24 EL043020 202404 310-51300-11000	*	200.00
SUPERVISOR FEE 04/30/24
ERIC LAVOIE	200.00 000495
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/06/24 00002	3/29/24 133	202403 330-57200-48000	*	707.72
AMENITY REPAIRS MAR24
GOVERNMENTAL MANAGEMENT SERVICES	707.72 000496
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/06/24 00039	5/06/24 05062024 202405 300-15500-10000	*	2,623.00
PLAYGRND/FUR LEASE JUN24
83 HOLDINGS, LLC	2,623.00 000497
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/14/24 00041	4/30/24 12214	202404 330-57200-48200	*	725.00
CLEANING SVCS APR24
CSS CLEAN STAR SERVICES CENTRAL FL	725.00 000498
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/14/24 00002	5/01/24 131	202405 310-51300-34000	*	3,333.33
MANAGEMENT FEES MAY24
5/01/24 131	202405 310-51300-35200	*	100.00
WEBSITE ADMIN MAY24
5/01/24 131	202405 310-51300-35100	*	150.00
INFORMATION TECH MAY24
SCEN SCENIC HIGHWAY NSOLER

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/24/24	PAGE	3
*** CHECK DATES 04/01/2024 - 06/21/2024 ***	SCENIC HIGHWAY GENERAL FUND
BANK A SCENIC HIGHWAY CDD

DATE	DATE	
	5/01/24	
	5/01/24	
	5/01/24	
	5/01/24	
	5/01/24	
	5/01/24	

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
131	202405 310-51300-31300	*	416.67
DISSEMINATION SVCS MAY24
131	202405 330-57200-48300	*	437.50
AMENITY ACCESS MAY24
131	202405 310-51300-51000	*	.51
OFFICE SUPPLIES MAY24
131	202405 310-51300-42000	*	23.77
POSTAGE MAY24
131	202405 310-51300-42500	*	21.45
COPIES MAY24
132	202405 320-53800-34000	*	1,391.25
FIELD MANAGEMENT MAY24
GOVERNMENTAL MANAGEMENT SERVICES	5,874.48 000499
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/14/24 00037	5/02/24 59334898 202405 330-57200-48100	*	40.00
PEST CONTROL MAY24
MASSEY SERVICES INC.	40.00 000500
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/14/24 00050	5/01/24 22626	202405 330-57200-48500	*	1,880.00
POOL MAINTENANCE MAY24
MCDONNELL CORPORATION DBA RESORT	1,880.00 000501
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/14/24 00027	5/01/24 12503	202405 320-53800-46200	*	2,836.66
LANDSCAPE MAINT MAY24
PRINCE & SONS INC.	2,836.66 000502
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/14/24 00051	4/30/24 11716898 202404 330-57200-34500	*	2,362.88
SECURITY SVCS APR24
SECURITAS SECURITY	2,362.88 000503
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/14/24 00035	4/30/24 1797	202404 330-57200-49000	*	11,950.00
DEPOSIT 50% OF CONTRACT
SIGNATURE PRIVACY WALLS OF FL INC.	11,950.00 000504
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/20/24 00024	5/15/24 9435	202404 310-51300-31500	*	2,642.75
GENERAL COUNSEL APR24
KILINSKI VAN WYK, PLLC	2,642.75 000505
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/28/24 00059	5/24/24 05242024 202405 310-51300-48000	*	62.27
THE LEDGER-ETHICS TRAING
LUCERNE PARK CDD	62.27 000506
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/28/24 00057	5/17/24 9076445	202405 310-51300-42000	*	706.03
PRINTING/POSTAGE/DELIVERY
TRIPLE HERITAGE, LLC DBA ACTION	706.03 000507
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
SCEN SCENIC HIGHWAY NSOLER

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/24/24	PAGE	4
*** CHECK DATES 04/01/2024 - 06/21/2024 ***	SCENIC HIGHWAY GENERAL FUND
BANK A SCENIC HIGHWAY CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/05/24 00041	5/27/24 12424	202405 330-57200-48200	*	745.00
CLEANING SVCS MAY24
CSS CLEAN STAR SERVICES CENTRAL FL	745.00 000508
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/05/24 00002	2/29/24 130	202402 320-53800-48000	*	380.00
GENERAL MAINT FEB24
2/29/24 130	202402 330-57200-48000	*	1,702.63
AMENITY REPAIRS FEB24
4/30/24 134	202404 320-53800-48000	*	590.00
GENERAL MAINT APR24
4/30/24 134	202404 330-57200-48000	*	374.58
AMENITY REPAIRS APR24
GOVERNMENTAL MANAGEMENT SERVICES	3,047.21 000509
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/05/24 00055	5/30/24 KC053020 202405 310-51300-11000	*	200.00
SUPERVISOR FEE 05/30/24
KRISTIN CASSIDY	200.00 000510
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/05/24 00036	5/30/24 LR053020 202405 310-51300-11000	*	200.00
SUPERVISOR FEE 05/30/24
LINDSEY E RODEN	200.00 000511
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/05/24 00050	5/22/24 22937	202405 330-57200-48000	*	210.00
1X NEW LIFE RING/ROPE
MCDONNELL CORPORATION DBA RESORT	210.00 000512
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/05/24 00035	5/30/24 1818	202405 320-53800-49000	*	11,950.00
WALL REPAIR BALANCE DUE
SIGNATURE PRIVACY WALLS OF FL INC.	11,950.00 000513
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/05/24 00039	6/04/24 06042024 202406 300-15500-10000	*	2,623.00
PLAYGRND/FUR LEASE JUL24
83 HOLDINGS, LLC	2,623.00 000514
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/17/24 00058	5/31/24 00064609 202405 310-51300-48000	*	279.82
NOTICE OF WORKSHOP MEETNG
GANNETT MEDIA CORP DBA GANNETT	279.82 000515
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/17/24 00002	6/01/24 135	202406 310-51300-34000	*	3,333.33
MANAGEMENT FEES JUN24
6/01/24 135	202406 310-51300-35200	*	100.00
WEBSITE ADMIN	JUN24
6/01/24 135	202406 310-51300-35100	*	150.00
INFORMATION TECH JUN24
6/01/24 135	202406 310-51300-31300	*	416.67
DISSEMINATION SVCS JUN24
SCEN SCENIC HIGHWAY NSOLER

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/24/24	PAGE	5
*** CHECK DATES 04/01/2024 - 06/21/2024 ***	SCENIC HIGHWAY GENERAL FUND
BANK A SCENIC HIGHWAY CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/01/24 135	202406 330-57200-48300	*	437.50
AMENITY ACCESS JUN24
6/01/24 135	202406 310-51300-51000	*	.48
OFFICE SUPPLIES JUN24
6/01/24 135	202406 310-51300-42000	*	10.24
POSTAGE JUN24
6/01/24 136	202406 320-53800-34000	*	1,391.25
FIELD MANAGEMENT JUN24
GOVERNMENTAL MANAGEMENT SERVICES	5,839.47 000516
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/17/24 00037	6/03/24 59799547 202406 330-57200-48100	*	40.00
PEST CONTROL JUN24
MASSEY SERVICES INC.	40.00 000517
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/17/24 00050	5/29/24 22961	202405 330-57200-48000	*	210.00
NEW HAND CONTROLLER
6/01/24 23015	202406 330-57200-48500	*	1,880.00
POOL MAINTENANCE JUN24
MCDONNELL CORPORATION DBA RESORT	2,090.00 000518
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/17/24 00027	6/01/24 12871	202406 320-53800-46200	*	2,836.66
LANDSCAPE MAINT JUN24
PRINCE & SONS INC.	2,836.66 000519
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/17/24 00051	5/31/24 11754740 202405 330-57200-34500	*	2,932.24
SECURITY SVCS MAY24
SECURITAS SECURITY	2,932.24 000520
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/24 00060	3/13/24 44567	202403 330-57200-48000	*	468.00
TABLE REP FOR POOL FURNTR
PATIO 2000 INC DBA PATIO SHOWCASE	468.00 000521
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	97,227.88
TOTAL FOR REGISTER	97,227.88

SCEN SCENIC HIGHWAY NSOLER

Section 2

Scenic Highway
Community Development District

Unaudited Financial Reporting
May31,2024

Table of Contents

1		Balance Sheet	

2-3	
	General Fund	

4	
	Debt Service Fund Series 2020	

5	
	Capital Projects Fund Series 2020	

6	
	Capital Reserve Fund	

7-8	
	Month to Month	

9	
	Long Term Debt Report	

10	
	Assessment Receipt Schedule	

Scenic Highway
Community Development District Combined Balance Sheet
May 31, 2024

General Fund

Debt Service Fund

Capital Projects Fund

Capital Reserve Fund

Totals Governmental Funds

Assets:
Cash:		
Operating Account	$	435,883	$	-	$	-	$	-	$	435,883	
Capital Projects Account	$	-	$	-	$	559	$	-	$	559	
Capital Reserve Account	$	-
Investments:	$	-	$	-	$	23,428	$	23,428	
Series 2020
Reserve	$	-	
$	229,959	
$	-	
$	-	
$	229,959	
Revenue	$	-	$	186,014	$	-	$	-	$	186,014	
Construction - Phase 1 & 2	$	-	$	-	$	4	$	-	$	4	
Construction - Phase 3	$	-	$	-	$	1	$	-	$	1	
Due from General Fund	$	-	$	5,207	$	-	$	-	$	5,207	
Prepaid Expenses	$	3,634	$	-	$	-	$	-	$	3,634	
Total Assets	$	439,517	$	421,181	$	563	$	23,428	$	884,689	
Liabilities:						
Accounts Payable	$	16,352	$	-	$	-	$	-	$	16,352	
Due to Debt Service	$	5,207	$	-	$	-	$	-	$	5,207	
Total Liabilites	$	21,560	$	-	$	-	$	-	$	21,560	
Fund Balance:						
Nonspendable:						
Prepaid Items	$	3,634	$	-	$	-	$	-	$	3,634	
Restricted for:						
Debt Service - Series 2020	$	-	$	421,181	$	-	$	-	$	421,181	
Capital Projects - Series 2020	$	-	$	-	$	563	$	-	$	563	
Assigned for:										
Capital Reserves	$	-	$	-	$	-	$	23,428	$	23,428	
Unassigned	$	414,324	$	-	$	-	$	-	$	414,324	
Total Fund Balances	$	417,958	$	421,181	$	563	$	23,428	$	863,129	
						
Total Liabilities & Fund Balance	$	439,517	$	421,181	$	563	$	23,428	$	884,689	

Scenic Highway
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2024

	Adopted	Prorated Budget	Actual		
	Budget	Thru 05/31/24	Thru 05/31/24	Variance	

Revenues:					
Assessments - Tax Roll	$	410,340	$	410,340	$	403,280	$	(7,060)	
Miscellaneous Revenue	$	-	$	-	$	60	$	60	
Total Revenues	$	410,340	$	410,340	$	403,340	$	(7,000)	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	8,000	$	3,200	$	4,800	
Engineering	$	13,000	$	8,667	$	-	$	8,667	
Attorney	$	25,000	$	16,667	$	10,416	$	6,251	
Annual Audit	$	3,500	$	3,500	$	-	$	3,500	
Assessment Administration	$	5,300	$	5,300	$	5,300	$	-	
Arbitrage	$	450	$	450	$	450	$	-	
Dissemination	$	5,000	$	5,000	$	3,333	$	1,667	
Trustee Fees	$	4,041	$	4,041	$	4,041	$	-	
Management Fees	$	40,000	$	26,667	$	26,667	$	-	
Information Technology	$	1,800	$	1,200	$	1,200	$	-	
Website Maintenance	$	1,200	$	800	$	800	$	-	
Postage & Delivery	$	1,000	$	667	$	1,468	$	(802)	
Insurance	$	6,886	$	6,886	$	6,197	$	689	
Printing and Binding	$	250	$	167	$	42	$	125	
Legal Advertising	$	5,000	$	3,333	$	805	$	2,529	
Other Current Charges	$	1,500	$	1,000	$	355	$	645	
Office Supplies	$	250	$	167	$	4	$	162	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative	$	126,352	$	92,685	$	64,453	$	28,232	

Scenic Highway
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2024

	Adopted	Prorated Budget	Actual		
	Budget	Thru 05/31/24	Thru 05/31/24	Variance	

Operations & Maintenance					
Field Expenditures
Property Insurance	

$	19,836	

$	19,836	

$	16,615	

$	3,221	
Field Management	$	16,695	$	11,130	$	11,130	$	-	
Landscape Maintenance	$	49,872	$	33,248	$	22,693	$	10,555	
Landscape Replacement	$	13,000	$	8,667	$	1,200	$	7,467	
Streetlights	$	14,520	$	9,680	$	8,851	$	829	
Electric	$	4,224	$	2,816	$	3,189	$	(373)	
Sidewalk & Asphalt Maintenance	$	2,500	$	1,667	$	-	$	1,667	
Irrigation Repairs	$	7,500	$	5,000	$	1,038	$	3,962	
General Repairs & Maintenance	$	10,000	$	6,667	$	5,099	$	1,568	
Contingency	$	7,500	$	5,000	$	11,950	$	(6,950)	
Pool Permit	$	-	$	-	$	280	$	(280)	
Subtotal Field Expenditures	$	145,647	$	103,710	$	82,046	$	21,664	

Amenity Expenditures
Amenity - Electric	

$	7,392	

$	4,928	

$	4,057	

$	871	
Amenity - Water	$	4,224	$	2,816	$	2,835	$	(19)	
Playground Lease	$	31,488	$	20,992	$	20,989	$	3	
Internet	$	1,254	$	836	$	763	$	73	
Pest Control	$	528	$	352	$	320	$	32	
Janitorial Service	$	8,700	$	5,800	$	5,738	$	63	
Security Services	$	37,000	$	24,667	$	18,831	$	5,836	
Pool Maintenance	$	22,800	$	15,200	$	15,040	$	160	
Amenity Access Management	$	5,250	$	3,500	$	3,500	$	-	
Amenity Repairs & Maintenance	$	10,000	$	6,667	$	6,401	$	266	
Contingency	$	7,500	$	5,000	$	11,950	$	(6,950)	
Subtotal Amenity Expenditures	$	136,136	$	90,757	$	90,424	$	334	
					
Total Operations & Maintenance	$	281,783	$	194,467	$	172,469	$	21,998	
					
Total Expenditures	$	408,135	$	287,153	$	236,922	$	50,230	
					
Excess (Deficiency) of Revenues over Expenditures	$	2,205		$	166,418		

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	(2,205)	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	(2,205)	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	-		$	166,418		
					
Fund Balance - Beginning	$	-		$	251,539		
					
Fund Balance - Ending	$	-		$	417,958		

Scenic Highway
Community Development District Debt Service Fund Series 2020
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2024

	Adopted	Prorated Budget	Actual		
	Budget	Thru 05/31/24	Thru 05/31/24	Variance	

Revenues:					
Assessments - Tax Roll	$	459,919	$	452,058	$	452,058	$	-	
Interest	$	-	$	-	$	14,787	$	14,787	
Total Revenues	$	459,919	$	452,058	$	466,846	$	14,787	

Expenditures:					
Interest - 11/1	$	147,425	$	147,425	$	147,425	$	-	
Principal - 5/1	$	165,000	$	165,000	$	165,000	$	-	
Interest - 5/1	$	147,425	$	147,425	$	147,425	$	-	
Total Expenditures	$	459,850	$	459,850	$	459,850	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	69		$	6,996		
					
Fund Balance - Beginning	$	177,160		$	414,185		
					
Fund Balance - Ending	$	177,229		$	421,181		

Scenic Highway
Community Development District Capital Projects Fund Series 2020
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2024

Adopted	Prorated Budget	Actual	
Budget	Thru 05/31/24	Thru 05/31/24	Variance	

Revenues		
Interest	$	-	$	-	$	26	$	26	
Total Revenues	$	-	$	-	$	26	$	26	

Expenditures:					
Capital Outlay	$	-	$	-	$	860	$	(860)	
Miscellaneous	$	-	$	-	$	312	$	(312)	
Total Expenditures	$	-	$	-	$	1,172	$	(1,172)	
					
Fund Balance - Beginning	$	-	$	1,708		
					
Fund Balance - Ending	$	-	$	563		

Scenic Highway
Community Development District Capital Reserve Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2024

Adopted	Prorated Budget	Actual	
Budget	Thru 05/31/24	Thru 05/31/24	Variance	

Revenues

Interest	

$	-	

$	

-	$	748	

$	748	
Total Revenues	$	-	$	-	$	748	$	748	

Expenditures:

Capital Outlay	

$	-	

$	

-	$	-	

$	-	
Total Expenditures	$	-	$	-	$	-	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	-	$	748	$	748	

Other Financing Sources/(Uses)

Transfer In/(Out)	

$	2,205	

$	

-	$	-	

$	-	
Total Other Financing Sources (Uses)	$	2,205	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	2,205		$	748		
					
Fund Balance - Beginning	$	22,680		$	22,680		
					
Fund Balance - Ending	$	24,885		$	23,428		

Scenic Highway
Community Development District Month to Month

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

Revenues:

Assessments - Tax Roll	$	-	$	13,236	$	380,587	$	6,909	$	(2,098)	$	-	$	4,630	$	16	$	-	$	-	$	-	$	-	$	403,280	
Miscellaneous Revenue	$	-	$	-	$	-	$	60	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	60	
Total Revenues	$	-	$	13,236	$	380,587	$	6,969	$	(2,098)	$	-	$	4,630	$	16	$	-	$	-	$	-	$	-	$	403,340	

Expenditures:										
General & Administrative:										
Supervisor Fees	$	1,000	$	-	$	-	$	-	$	800	$	-	$	1,000	$	400	$	-  $	-  $	-  $	-  $	3,200	
Engineering	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-	
Attorney	$	1,897	$	241	$	430	$	948	$	2,692	$	1,565	$	2,643	$	-	$	-  $	-  $	-  $	-  $	10,416	
Annual Audit	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-	
Assessment Administration	$	5,300	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	5,300	
Arbitrage	$	-	$	-	$	-	$	450	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	450	
Dissemination	$	417	$	417	$	417	$	417	$	417	$	417	$	417	$	417	$	-  $	-  $	-  $	-  $	3,333	
Trustee Fees	$	1,010	$	-	$	-	$	3,030	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	4,041	
Management Fees	$	3,333	$	3,333	$	3,333	$	3,333	$	3,333	$	3,333	$	3,333	$	3,333	$	-  $	-  $	-  $	-  $	26,667	
Information Technology	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	-  $	-  $	-  $	-  $	1,200	
Website Maintenance	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	-  $	-  $	-  $	-  $	800	
Postage & Delivery	$	480	$	48	$	6	$	164	$	14	$	10	$	18	$	730	$	-  $	-  $	-  $	-  $	1,468	
Insurance	$	6,197	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	6,197	
Printing and Binding	$	1	$	2	$	10	$	-	$	-	$	7	$	-	$	21	$	-  $	-  $	-  $	-  $	42	
Legal Advertising	$	-	$	-	$	-	$	-	$	-	$	742	$	-	$	62	$	-  $	-  $	-  $	-  $	805	
Other Current Charges	$	39	$	40	$	39	$	39	$	76	$	41	$	41	$	41	$	-  $	-  $	-  $	-  $	355	
Office Supplies	$	1	$	1	$	0	$	0	$	1	$	1	$	1	$	1	$	-  $	-  $	-  $	-  $	4	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	175	
Total General & Administrative	$	20,100	$	4,330	$	4,484	$	8,632	$	7,583	$	6,366	$	7,702	$	5,255	$	-  $	-  $	-  $	-  $	64,453	

Scenic Highway
Community Development District Month to Month

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
Sidewalk & Asphalt Maintenance Irrigation Repairs
General Repairs & Maintenance Contingency
Pool Permit

$	16,615  $
$	1,391  $
$	2,837  $
$	-  $
$	1,104  $
$	374  $
$	-  $
$	795  $
$	2,917  $
$	-  $
$	-  $

-  $
1,391  $
2,837  $
-  $
1,104  $
353  $
-  $
85  $
-  $
-  $
-  $

-  $
1,391  $
2,837  $
-  $
1,103  $
389  $
-  $
-  $
-  $
-  $
-  $

-  $
1,391  $
2,837  $
-  $
740  $
416  $
-  $
158  $
1,212  $
-  $
-  $

-  $
1,391  $
2,837  $
1,200  $
1,448  $
421  $
-  $
-  $
380  $
-  $
-  $

-  $
1,391  $
2,837  $
-  $
1,089  $
420  $
-  $
-  $
-  $
-  $
-  $

-  $
1,391  $
2,837  $
-  $
1,089  $
384  $
-  $
-  $
590  $
-  $
-  $

-  $
1,391  $
2,837  $
-  $
1,174  $
433  $
-  $
-  $
-  $
11,950  $
280  $

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

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

16,615
11,130
22,693
1,200
8,851
3,189
- 1,038
5,099
11,950
280

Subtotal Field Expenditures	$	26,033  $	5,770  $	5,720  $	6,753  $	7,676  $	5,737  $	6,291  $	18,065  $	-  $	-  $	-  $	-  $	82,046

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

$	736  $
$	365  $
$	2,623  $
$	95  $
$	40  $
$	425  $
$	2,847  $
$	1,880  $
$	438  $
$	1,125  $
$	-  $

612  $
315  $
2,624  $
95  $
40  $
863  $
2,363  $
1,880  $
438  $
2,071  $
-  $

704  $
387  $
2,624  $
95  $
40  $
755  $
2,807  $
1,880  $
438  $
-  $
-  $

591  $
307  $
2,624  $
95  $
40  $
745  $
2,363  $
1,880  $
438  $
-  $
-  $

533  $
307  $
2,624  $
95  $
40  $
725  $
2,363  $
1,880  $
438  $
1,913  $
-  $

468  $
317  $
2,623  $
95  $
40  $
755  $
3,726  $
1,880  $
438  $
708  $
-  $

412  $
288  $
2,623  $
95  $
40  $
725  $
2,363  $
1,880  $
438  $
375  $
11,950  $

-  $
547  $
2,624  $
98  $
40  $
745  $
-  $
1,880  $
438  $
210  $
-  $

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

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

4,057
2,835
20,989
763
320
5,738
18,831
15,040
3,500
6,401
11,950

Other Financing Sources/Uses:

Transfer In/(Out)

$

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-

Net Change in Fund Balance	$	(56,707)  $	(8,163) $	360,652  $	(17,499)  $	(28,275)  $	(23,152)  $	(30,550)  $	(29,886)  $	-  $	-  $	-  $	-  $	166,418

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

Excess (Deficiency) of Revenues over Expenditures	$	(56,707)  $	(8,163)  $	360,652  $	(17,499)  $	(28,275)  $	(23,152)  $	(30,550)  $	(29,886)  $	-  $	-  $	-  $	-  $	166,418

Total Expenditures	$	56,707  $	21,400  $	19,935  $	24,468  $	26,177  $	23,152  $	35,180  $	29,902  $	-  $	-  $	-  $	-  $	236,922

Total Operations & Maintenance	$	36,607  $	17,070  $	15,450  $	15,836  $	18,594  $	16,786  $	27,478  $	24,648  $	-  $	-  $	-  $	-  $	172,469

Subtotal Amenity Expenditures	$	10,574  $	11,300  $	9,730  $	9,083  $	10,917  $	11,049  $	21,187  $	6,582  $	-  $	-  $	-  $	-  $	90,424

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	5/1/2051	
Reserve Fund Definition	50% Maximum Annual Debt Service	
Reserve Fund Requirement	$229,959	
Reserve Fund Balance	$229,959	
Bonds Outstanding - 12/21/20	$8,120,000	
Less: Principal Payment 5/1/22	($155,000)	
Less: Principal Payment 5/1/23	($160,000)	
Current Bonds Outstanding	$7,805,000	

Scenic Highway
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2024

ON ROLL ASSESSMENTS

	Gross Assessments	$ 441,224.64	$	494,592.00	$ 935,816.64	
	Net Assessments	$ 410,338.92	$	459,970.56	$ 870,309.48	
		47%	53%	100%	
Date	Distribution	Gross Amount	Discount/Penalty	Commission	Interest	Net Receipts	General Fund	2020 Debt Service	Total	

11/10/23	
10/13-10/14/23	
$	1,892.38	
$	(99.34)	
$	(35.86)	
$	-	$	1,757.18	
$	828.49	
$	928.69	
$	1,757.18	
11/14/23	10/01-10/31/23	$	2,542.98	$	(101.72)	$	(48.83)	$	-	$	2,392.43	$	1,128.00	$	1,264.43	$	2,392.43	
11/17/23	11/01-11/05/23	$	7,628.94	$	(305.15)	$	(146.48)	$	-	$	7,177.31	$	3,384.00	$	3,793.31	$	7,177.31	
11/24/23	11/06-11/12/23	$	17,800.86	$	(712.04)	$	(341.78)	$	-	$	16,747.04	$	7,896.00	$	8,851.04	$ 16,747.04	
12/8/23	11/13-11/22/23	$	167,836.68	$	(6,713.52)	$	(3,222.46)	$	-	$ 157,900.70	$ 74,448.00	$	83,452.70	$ 157,900.70	
12/21/23	11/23-11/30/23	$	678,975.66	$	(29,600.47)	$  (12,987.50)	$	-	$ 636,387.69	$ 300,048.02	$	336,339.67	$ 636,387.69	
12/29/23	12/01-12/15/23	$	13,615.51	$	(433.90)	$	(263.63)	$	-	$	12,917.98	$	6,090.65	$	6,827.33	$ 12,917.98	
1/10/24	12/16-12/31/23	$	13,040.21	$	(364.18)	$	(253.52)	$	-	$	12,422.51	$	5,857.04	$	6,565.47	$ 12,422.51	
1/16/24	10/01-12/31/23	$	-	$	-	$	-	$	2,232.00	$	2,232.00	$	1,052.36	$	1,179.64	$	2,232.00	
2/6/24	1% Admin Fee	$	(9,358.17)	$	-	$	-	$	-	$	(9,358.17)	$  (4,412.25)	$	(4,945.92)	$  (9,358.17)	
2/9/24	01/01-01/31/24	$	7,628.94	$	(2,619.27)  $	(100.19)  $	-	$	4,909.48	$	2,314.75	$	2,594.73	$	4,909.48	
4/10/24	03/01-03/31/24	$	10,019.64	$	(200.39)  $	-	$	-	$	9,819.25	$	4,629.64	$	5,189.61	$	9,819.25	
5/20/24	01/01-03/31/24	$	-	$	-	$	-	$	33.50	$	33.50	$	15.79	$	17.71	$	33.50	
Total	$	911,623.63	$	(41,149.98)  $  (17,400.25)  $	2,265.50	$  855,338.90	$ 403,280.49	$	452,058.41	$ 855,338.90	

98.28%	Net Percent Collected
$ 14,970.58	Balance Remaining to Collect

Section 3

Memorandum
To: Board of Supervisors From: District Management Date: July 16, 2024
RE:	HB7013 – Special Districts Performance Measures and Standards

To enhance accountability and transparency, new regulations were established for all
special districts, by the Florida Legislature, during their 2024 legislative session. Starting on October 1, 2024, or by the end of the first full fiscal year after its creation (whichever comes later), each special district must establish goals and objectives for each program and activity, as well as develop performance measures and standards to assess the achievement of these goals and objectives. Additionally, by December 1 each year (initial report due on December 1, 2025), each special district is required to publish an annual
report on its website, detailing the goals and objectives achieved, the performance measures and standards used, and any goals or objectives that were not achieved.
District Management has identified the following key categories to focus on for Fiscal Year 2025 and develop statutorily compliant goals for each:
Community Communication and Engagement
Infrastructure and Facilities Maintenance
Financial Transparency and Accountability
Additionally, special districts must provide an annual reporting form to share with the public that reflects whether the goals & objectives were met for the year. District
Management has streamlined these requirements into a single document that meets both the statutory requirements for goal/objective setting and annual reporting.
The proposed goals/objectives and the annual reporting form are attached as exhibit A to this memo. District Management recommends that the Board of Supervisors adopt these goals and objectives to maintain compliance with HB7013 and further enhance their commitment to the accountability and transparency of the District.

Exhibit A:
Goals, Objectives and Annual Reporting Form

Scenic Highway Community Development District Performance Measures/Standards &
Annual Reporting Form
October 1, 2024 – September 30, 2025

 Community Communication and Engagement
Goal 1.1: Public Meetings Compliance
Objective: Hold at least three regular Board of Supervisor meetings per year to conduct CDD related business and discuss community needs.
Measurement: Number of public board meetings held annually as evidenced by meeting minutes and legal advertisements.
Standard: A minimum of three board meetings were held during the Fiscal Year.
Achieved: Yes ☐ No ☐

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of meetings in accordance with Florida Statutes, using at least two communication methods.
Measurement: Timeliness and method of meeting notices as evidenced by posting to CDD website, publishing in local newspaper and via electronic communication.
Standard: 100% of meetings were advertised per Florida statute on at least two mediums (i.e., newspaper, CDD website, electronic communications).
Achieved: Yes ☐ No ☐

Goal 1.3: Access to Records Compliance
Objective: Ensure that meeting minutes and other public records are readily available and easily accessible to the public by completing monthly CDD website checks.
Measurement: Monthly website reviews will be completed to ensure meeting minutes and other public records are up to date as evidenced by District Management’s records.
Standard: 100% of monthly website checks were completed by District Management.
Achieved: Yes ☐ No ☐

 Infrastructure and Facilities Maintenance
Goal 2.1: Field Management and/or District Management Site Inspections
Objective: Field manager and/or district manager will conduct inspections per
District Management services agreement to ensure safety and proper functioning of the District’s infrastructure.
Measurement: Field manager and/or district manager visits were successfully completed per management agreement as evidenced by field manager and/or district manager’s reports, notes or other record keeping method.
Standard: 100% of site visits were successfully completed as described within district management services agreement
Achieved: Yes ☐ No ☐

Goal 2.2: District Infrastructure and Facilities Inspections
Objective: District Engineer will conduct an annual inspection of the District’s infrastructure and related systems.
Measurement: A minimum of one inspection completed per year as evidenced by district engineer’s report related to district’s infrastructure and related systems.
Standard: Minimum of one inspection was completed in the Fiscal Year by the district’s engineer.
Achieved: Yes ☐ No ☐
 Financial Transparency and Accountability
Goal 3.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and final budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and final budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes ☐ No ☐
Goal 3.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current fiscal year budget with any amendments, and most recent financials within the latest agenda package.
Measurement: Annual audit, previous years’ budgets, and financials are accessible to the public as evidenced by corresponding documents on the CDD’s website.
Standard: CDD website contains 100% of the following information: Most recent annual audit, most recent adopted/amended fiscal year budget, and most recent agenda package with updated financials.
Achieved: Yes ☐ No ☐

Goal 3.3: Annual Financial Audit
Objective: Conduct an annual independent financial audit per statutory
requirements and publish the results to the CDD website for public inspection, and transmit to the State of Florida.
Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing firm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes ☐ No ☐

Chair/Vice Chair:		Date:	 Print Name:	 
Scenic Highway Community Development District

District Manager:		Date:	 Print Name:	 
Scenic Highway Community Development District

Section 4

BOARD OF SUPERVISORS MEETING DATES SCENIC HIGHWAY COMMUNITY DEVELOPMENT DISTRICT
FISCAL YEAR 2025
The Board of Supervisors of the Scenic Highway Community Development District will hold their regular meetings for Fiscal Year 2025 on the 3rd Tuesday of each month, at the Holiday Inn Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, FL 33880 at 10:30 a.m., unless otherwise indicated as follows:

October 15, 2024
November 19, 2024
December 17, 2024
January 21, 2025
February 18, 2025
March 18, 2025
April 15, 2025
May 20, 2025
June 17, 2025
July 15, 2025
August 19, 2025
September 16, 2025

The meetings are open to the public and will be conducted in accordance with the provision of Florida Law for Community Development Districts. The meetings may be continued to a date, time, and place to be specified on the record at the meeting. A copy of the agenda for these meetings may be obtained from Governmental Management Services - Central Florida, LLC, 219
E. Livingston Street, Orlando, Florida 32801 or by calling (407) 841-5524.

There may be occasions when one or more Supervisors or staff will participate by telephone. Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations at this meeting because of a disability or physical impairment should contact the District Office at (407) 841-5524 at least 48 hours prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955-8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Office.
A person who decides to appeal any decision made at the meeting 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.

District Manager