Scenic Highway
Community Development District Agenda
October 15, 2024

Agenda

Scenic Highway
Community Development District

219 E. Livingston St., Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526
October 8, 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, October 15, 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/89676346441
Zoom Call-In Number: 1-646-876-9923	Meeting ID: 896 7634 6441

Board of Supervisors Meeting

Roll Call
Public Comment Period
Approval of Minutes of the July 16, 2024, Board of Supervisors Meetings
Organizational Matters
Acceptance of Resignation of Supervisor Lavoie
Appointment of Individual to Fulfill Vacancy of Seat 5
Administration of Oath of Office to Newly Appointed Supervisor
Consideration of Resolution 2025-01 Electing Officers
Consideration of Securitas 2024-2025 Renewal
Appointment of Audit Committee
Staff Reports
Attorney
Engineer
Field Manager’s Report
District Manager’s Report
Approval of Check Register
Balance Sheet and Income Statement
Other Business
Supervisors Requests
Adjournment

Audit Committee Meeting

Roll Call
Public Comment Period
Audit Services
Approval of Request for Proposals and Selection Criteria
Approval of Notice of Request for Proposals for Audit Services
Public Announcement of Opportunity to Provide Audit Services
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, July 16, 2024 at 10:53 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
Eric Lavoie	Assistant Secretary
Jessica Spencer	Appointed as Assistant Secretary Also, present were:
Tricia Adams	District Manager, GMS
Monica Virgen	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 July 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 present, constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Virgen stated this was a time for public comment on the agenda items and there was a copy of the agenda provided at the entrance. She asked for questions on agenda items and hearing no comments, the next item followed.

THIRD ORDER OF BUSINESS	Approval of Minutes of the April 16, 2024
Board of Supervisors Meeting
Ms. Virgen presented the minutes of the April 16, 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 no changes, she asked for a motion of approval.

On MOTION by Ms. Henley, seconded by Mr. Lavoie, with all in favor, the Minutes of the April 16, 2024 Board of Supervisors Meeting, were approved.

FOURTH ORDER OF BUSINESS	Public Hearing
Ms. Virgen stated this is the public hearing for the proposed 2025 budget. She asked for a motion to open the public hearing.

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

Ms. Virgen stated the first item was the proposed 2025 budget. She provided an overview of the proposed budget. She noted the revenue was $635,542 and assessments would be collected from the 368 units within the CDD. She added actuals were updated through May 31, 2024
She reviewed expenditures which were presented to the Board on the last Board meeting on April 16, 2024. The O&M of the infrastructure and amenities were explained. She noted that the large increase is for the right-of way replacement items.
Ms. Adams further explained the reason for the assessment increase, the history of the residential properties and HOA, deemed residential responsibilities, and Haines City requirements and issues. She added they have been made aware of some non-compliance issues such as trees on private property. District Council has researched and addressed this issue and responsibilities that may fall to the CDD. She noted a previous meeting with the city in March and the outcome was the CDD was not relieved of future fines of $500 per day, per tree.
District counsel advised the CDD to budget these costs for the 2025 budget starting on October 1, 2024. She noted the two new line items have been incorporated into the proposed

budget. She explained the two line items in the budget and noted this will include landscaping costs.
Ms. Adam added a Zoom meeting was scheduled, and a notice was provided inviting residents to attend the Zoom meeting. During this meeting it was asked that residents bring their property into compliance with the issues on trees. She reviewed the cost of tree replacement, installation and maintenance.
Ms. Virgen noted the public comment period will follow the budget review. Ms. Virgen continued review of the budget and noted the O&M was $307,584, and the proposed capital reserve transfer of $50,000 to fund any repairs or replacements of infrastructure. She noted the debt service expenditures included.
Ms. Virgen asked for any public comments on the budget. Comments included issues with the trees and responsibility issues. Ms. Adams replied that the CDD is responsible for property the District owns and maintains. Ms. Adams added any issue on resident’s property and the HOA would be able to assist with answering questions and working with the builder.
Other comments were on trees damaged from hurricane and other resident responsibilities. Ms. Adams replied on consultations with counsel, and to avoid issues, they were to ensure the budget must include these costs. Compliance areas were further discussed that Haines City brought the matter to the CDD staff on their ordinances. She provided the contact information to Haines City for other questions. Another comment was made on towing enforcement and parking.
Resident comment was made on a fallen tree and the cost to the residents for compliance.
Concerns were noted on providing Spanish translation for the residents.
Ms. Adams explained the reasons for the increase in the budget and assessments for the residents due to the Haine’s City fines. The residents felt it was not fair to have all residents pay for this increase due to a few residents out of compliance.
Additional concerns were made on the cracking of the sidewalks, and it was noted this would be responsibly of the CDD. Mr. Tindall will follow up on the sidewalks.
Other comments were made that Haines City will provide a list of the trees out of compliance, time schedules for CDD meetings, how Haines City enforces this ordinance and compliance, security issues and enforcement, budget concerns, service agreements, bid process, security service providers, part-time staffing, rules & procedures,

Ms. Virgen asked for a motion to close the public hearing.

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

Consideration of Resolution 2024-06 Adopting the Fiscal Year 2025 Proposed Budget and Appropriating Funds
Ms. Virgen presented the resolution stating this will be the proposed budget, all notices have been provided, and asked for comments from the Board on the increased assessments.

On MOTION by Ms. Roden, seconded by Ms. Henley, with all in favor, Resolution 2024-06 Adopting the Fiscal Year 2025 Proposed Budget and Appropriating Funds, was approved.

Consideration of Resolution 2024-07 Imposing Special Assessments and Certifying Assessment Roll
Ms. Virgen presented this resolution noting this proposed budget needs funding and this will certify collection assessments on the tax bill.

On MOTION by Ms. Henley, seconded by Ms. Roden, with all in favor, Resolution 2024-07 Imposing Special Assessments and Certifying Assessment Roll, was approved.

FIFTH ORDER OF BUSINESS	Organizational Matters
Acceptance of Resignation of Supervisor Kowalski, Seat 4
Ms. Virgen presented the letter of resignation of Supervisor Kowalski in Seat #4. She asked for a motion to accept the letter.

On MOTION by Ms. Roden, seconded by Ms. Henley, with all in favor, Accepting the Resignation Letter of Supervisor Kowalski, Seat 4, was approved.

Appointment of Individual to Fulfill Vacancy of Seat 4
Ms. Virgen asked the board if there were any nominations for replacements. Ms. Jessica Spencer was nominated and approved.

On MOTION by Ms. Roden, seconded by Ms. Henley, with all in favor, Appointing Jessica Spencer to the Vacant Seat 4, was approved.

Administration of Oath of Office to Newly Appointed Supervisor
Ms. Virgen administered the oath of office to Ms. Spencer and noted she was a notary of the public. This allows Ms. Spencer to participate in the remainder of the meeting.

Consideration of Resolution 2024-08 Electing Officers
Ms. Virgen presented the options to the Board on appointing officers. She added they may re-arrange the order of officers or keep them the same. The Board made the decision to keep the order of officers the same and add Ms. Spencer as an Assistant Secretary.

On MOTION by Ms. Henley, seconded by Ms. Roden, with all in favor, Resolution 2024-08 Electing Officers as slated above, was approved.

SIXTH ORDER OF BUSINESS	Presentation of Fiscal Year 2023 Financial
Audit Report
Ms. Virgen presented the Fiscal Year 2023 Financial Audit Report and noted this was a clean report and there were no findings.

On MOTION by Ms. Roden, seconded by Ms. Henley, with all in favor, the Fiscal Year 2023 Financial Audit Report, was approved.

SEVENTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Hammock stated she had no further information to report.

Engineer
Review of Annual Engineer’s Report
Ms. Virgin reported the Annual Engineer’s Report was reviewed. She noted there were no findings.

On MOTION by Ms. Roden, seconded by Ms. Henley, with all in favor, the Annual Engineer’s Report, was approved.

Field Manager’s Report
Consideration of Proposal for Water Activated Lift at Pool
Mr. Tindall presented the field manager’s report to the Board to include the table in the amenity center replacement, maintenance issues, storm clean out, builder jobs, chair lift not working and replacement options, landscaping, irrigation issues, storm drains clearing. He discussed the chair lift replacement and reviewed the proposal options. Discussion ensued on the materials, budget fund balance that will allow for this cost, and noted a resident uses the lift often. Ms. Adams stated it was the recommendation of the staff to replace the lift with the hydraulic lift with a not to exceed amount of $12,500.

On MOTION by Mr. Lavoie, seconded by Ms. Roden, with all in favor, the Water Activated Lift at the Pool with a Not to Exceed for
$12,500 was approved.

Ms. Tindall noted they will follow up with sidewalk issues and asked that residents contact him for locations.

District Manager’s Report
Approval of Check Register
Ms. Virgen presented the check register from April 1, 2024 - June 21, 2024 totaling
$92,227.88 and offered to answer any Board questions. There being no questions, there was a motion of approval.

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

Balance Sheet and Income Statement
Ms. Virgen presented the unaudited financial through May 31, 2024. Ms. Virgen stated that no action was required form the Board and it was for informational purposes only.

Adoption of District Goals & Objectives
Ms. Virgen reviewed the new statutory requirement that government entities must have goals and objectives, and it must be completed by October of this year. She added that GMS has put together goals and objectives based on the requirements. She asked for board approval.

On MOTION by Ms. Henley, seconded by Ms. Roden, with all in favor, the District Goals and Objectives, were approved.

Approval of Fiscal Year 2025 Meeting Schedule
Ms. Virgen presented the fiscal year 2025 meeting schedule. She noted this proposed scheduled is the same days and times as last year which would be 10:30am on the 3rd Tuesday of each month. She asked for questions or approval.

On MOTION by Ms. Roden, seconded by Ms. Henley, with all in favor, the Fiscal Year 2025 Meeting Schedule, was approved.

August 20th Meeting to be held at Lake Alfred Public Library
Ms. Virgen stated the August 20th meeting will be held at the Lake Alfred Public Library due to no availability at this location. If the board had no agenda items, this meeting could be cancelled and would be posted on the website.

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

NINTH ORDER OF BUSINESS	Supervisors	Requests	and	Audience
Comments
There being no comments, the next item followed.

TENTH ORDER OF BUSINESS	Adjournment

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

	
Secretary/Assistant Secretary	Chairman/Vice Chairman

Section IV

Section A

August 21, 2024

Governmental Management Services 219 East Livingston Street
Orlando, Florida 32801

To Whom It May Concern,
I would like to give my resignation to the Board of Supervisors for the following districts, effective immediately:
Eden Hills Community Development District
Forest Lake Community Development District
Hamilton Bluff Community Development District
Hammock Reserve Community Development District
Scenic Highway Community Development District
VillaMar Community Development District

West Side Haines City Community Development District Thank you,

Section D

RESOLUTION 2025-01
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	 		
Assistant Secretary	 		
Assistant Secretary	 		
Assistant Secretary	 		
Assistant Secretary	 		
Treasurer	 		
Assistant Treasurer	 		
Assistant Treasurer	 		

Passed and adopted this 15th day of October 2024.
ATTEST:	SCENIC HIGHWAY COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson, Board of Supervisors

Section V

to be provided under separate cover

Section VII

Section C

to be provided under separate cover

Section D

Section 1

Scenic Highway Community Development District

Summary of Check Register

June 22, 2024 to August 31, 2024

Fund	Date	Check No.'s	Amount

General Fund		
	6/24/24	522-523	$	8,259.40	
	7/1/24	524	$	2,623.00	
	7/15/24	525-526	$	10,300.91	
	7/16/24	527-532	$	7,458.50	
	7/22/24	533-538	$	5,108.18	
	8/6/24	539-540	$	5,327.52	
	8/13/24	541-545	$	6,427.10	
	8/20/24	546-548	$	8,785.56	
	8/26/24	549	$	1,254.22	
	8/28/24	550	$	200.00	
	9/3/24	551	$	2,623.00	
	9/10/24	552-556	$	27,286.64	
	9/17/24	557-560	$	11,023.70	
	9/23/24	561	$	5,565.00	
	9/24/24	562	$	8,312.19	
	9/25/24	563	$	240,000.00	

 $	350,554.92 

Total Amount	$	350,554.92

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/24/24 00024	6/19/24 9658	202405 310-51300-31500	*	564.50
GENERAL COUNSEL MAY24
KILINSKI VAN WYK, PLLC	564.50 000522
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/24/24 00031	6/21/24 06212024 202406 300-20700-10000	*	7,694.90
ASSESS TRANSFER S2020
SCENIC HIGHWAY CDD C/O USBANK	7,694.90 000523
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/01/24 00039	7/01/24 07012024 202407 300-15500-10000	*	2,623.00
PLAYGRND/FUR LEASE AUG24
83 HOLDINGS, LLC	2,623.00 000524
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/15/24 00002	7/01/24 137	202407 310-51300-34000	*	3,333.33
MANAGEMENT FEES JUL24
7/01/24 137	202407 310-51300-35200	*	100.00
WEBSITE ADMIN JUL24
7/01/24 137	202407 310-51300-35100	*	150.00
INFORMATION TECH JUL24
7/01/24 137	202407 310-51300-31300	*	416.67
DISSEMINATION SVCS JUL24
7/01/24 137	202407 330-57200-48300	*	437.50
AMENITY ACCESS JUL24
7/01/24 137	202407 310-51300-51000	*	.36
OFFICE SUPPLIES JUL24
7/01/24 137	202407 310-51300-42000	*	71.80
POSTAGE JUL24
7/01/24 138	202407 320-53800-34000	*	1,391.25
FIELD MANAGEMENT JUL24
GOVERNMENTAL MANAGEMENT SERVICES	5,900.91 000525
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/15/24 00015	7/08/24 58542	202407 310-51300-32200	*	4,400.00
AUDIT FYE 09/30/23
MCDIRMIT DAVIS	4,400.00 000526
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/16/24 00041	6/30/24 12635	202406 330-57200-48200	*	725.00
CLEANING SVCS JUN24
CSS CLEAN STAR SERVICES CENTRAL FL	725.00 000527
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/16/24 00046	7/12/24 109303	202407 330-57200-48000	*	215.00
TROUBLESHOOT LOUNGE CAMER
7/12/24 109586	202407 330-57200-48000	*	452.04
REP FRONT GATE CARD READR
CURRENT DEMANDS ELECTRICAL &	667.04 000528
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/16/24 00002	5/31/24 139	202405 330-57200-48000	*	245.00
AMENITY REPAIRS MAY24
GOVERNMENTAL MANAGEMENT SERVICES	245.00 000529
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
SCEN SCENIC HIGHWAY NSOLER

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
7/16/24 00037	7/06/24 60229776 202407 330-57200-48100	*	40.00
PEST CONTROL JUL24
MASSEY SERVICES INC.	40.00 000530
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/16/24 00050	7/01/24 23392	202407 330-57200-48500	*	1,880.00
POOL MAINTENANCE JUL24
MCDONNELL CORPORATION DBA RESORT	1,880.00 000531
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/16/24 00027	6/26/24 13064	202406 320-53800-47300	*	79.80
REPLACED 3 BROKEN SPRINKL
6/26/24 13065	202406 320-53800-47300	*	985.00
TRACK WIRE TO FIND BREAK
7/01/24 13240	202407 320-53800-46200	*	2,836.66
LANDSCAPE MAINT JUL24
PRINCE & SONS INC.	3,901.46 000532
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/22/24 00030	7/16/24 BH071620 202407 310-51300-11000	*	200.00
SUPERVISOR FEE 07/16/24
BOBBIE HENLEY	200.00 000533
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/22/24 00046	1/16/24 107448	202401 330-57200-48000	*	190.00
ACCESS/CAMERA LABOR
CURRENT DEMANDS ELECTRICAL &	190.00 000534
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/22/24 00047	7/16/24 EL071620 202407 310-51300-11000	*	200.00
SUPERVISOR FEE 07/16/24
ERIC LAVOIE	200.00 000535
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/22/24 00058	6/30/24 00065226 202406 310-51300-48000	*	3,407.18
PH/ADOPT OF FY25 BUDGET
GANNETT MEDIA CORP DBA GANNETT	3,407.18 000536
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/22/24 00024	7/16/24 9904	202406 310-51300-31500	*	911.00
GENERAL COUNSEL JUN24
KILINSKI VAN WYK, PLLC	911.00 000537
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/22/24 00036	7/16/24 LR071620 202407 310-51300-11000	*	200.00
SUPERVISOR FEE 07/16/24
LINDSEY E RODEN	200.00 000538
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/06/24 00051	6/30/24 11792690 202406 330-57200-34500	*	2,704.52
SECURITY SVCS JUN24
SECURITAS SECURITY	2,704.52 000539
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/06/24 00039	8/05/24 08052024 202408 300-15500-10000	*	2,623.00
PLAYGRND/FUR LEASE SEP24
83 HOLDINGS, LLC	2,623.00 000540
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
SCEN SCENIC HIGHWAY NSOLER

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
8/13/24 00041	7/26/24 12855	202407 330-57200-48200	*	735.00
CLEANING SVCS JUL24
CSS CLEAN STAR SERVICES CENTRAL FL	735.00 000541
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/13/24 00002	6/30/24 142	202406 330-57200-48000	*	796.60
AMENITY REPAIRS JUN24
GOVERNMENTAL MANAGEMENT SERVICES	796.60 000542
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/13/24 00050	8/01/24 23738	202408 330-57200-48500	*	1,880.00
POOL MAINTENANCE AUG24
MCDONNELL CORPORATION DBA RESORT	1,880.00 000543
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/13/24 00027	7/28/24 13491	202407 320-53800-47300	*	83.26
REPLACED 1 BRKN SPRINKLR
PRINCE & SONS INC.	83.26 000544
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/13/24 00051	7/31/24 11826197 202407 330-57200-34500	*	2,932.24
SECURITY SVCS JUL24
SECURITAS SECURITY	2,932.24 000545
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/20/24 00002	8/01/24 140	202408 310-51300-34000	*	3,333.33
MANAGEMENT FEES AUG24
8/01/24 140	202408 310-51300-35200	*	100.00
WEBSITE ADMIN AUG24
8/01/24 140	202408 310-51300-35100	*	150.00
INFORMATION TECH AUG24
8/01/24 140	202408 310-51300-31300	*	416.67
DISSEMINATION SVCS AUG24
8/01/24 140	202408 330-57200-48300	*	437.50
AMENITY ACCESS AUG24
8/01/24 140	202408 310-51300-51000	*	.39
OFFICE SUPPLIES AUG24
8/01/24 140	202408 310-51300-42000	*	37.01
POSTAGE AUG24
8/01/24 140	202408 310-51300-42500	*	42.75
COPIES AUG24
8/01/24 141	202408 320-53800-34000	*	1,391.25
FIELD MANAGEMENT AUG24
GOVERNMENTAL MANAGEMENT SERVICES	5,908.90 000546
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/20/24 00037	8/13/24 60490931 202408 330-57200-48100	*	40.00
PEST CONTROL AUG24
MASSEY SERVICES INC.	40.00 000547
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/20/24 00027	8/01/24 13665	202408 320-53800-46200	*	2,836.66
LANDSCAPE MAINT AUG24
PRINCE & SONS INC.	2,836.66 000548
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
SCEN SCENIC HIGHWAY NSOLER

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
8/26/24 00024	8/20/24 10177	202407 310-51300-31500	*	1,254.22
GENERAL COUNSEL JUL24
KILINSKI VAN WYK, PLLC	1,254.22 000549
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/28/24 00061	7/16/24 JP071620 202407 310-51300-11000	*	200.00
SUPERVISOR FEE 07/16/24
JESSICA SPENCER	200.00 000550
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/03/24 00039	9/03/24 09032024 202409 300-15500-10000	*	2,623.00
PLAYGRND/FUR LEASE OCT24
83 HOLDINGS, LLC	2,623.00 000551
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/10/24 00041	8/28/24 13062	202408 330-57200-48200	*	745.00
CLEANING SVCS AUG24
CSS CLEAN STAR SERVICES CENTRAL FL	745.00 000552
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/10/24 00003	8/30/24 25060	202408 300-15500-10000	*	22,031.00
FY25 INSURANCE POLICY
EGIS INSURANCE & RISK ADVISORS	22,031.00 000553
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/10/24 00037	9/03/24 61133262 202409 330-57200-48100	*	40.00
PEST CONTROL SEP24
MASSEY SERVICES INC.	40.00 000554
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/10/24 00050	9/01/24 24078	202409 330-57200-48500	*	1,880.00
POOL MAINTENANCE SEP24
MCDONNELL CORPORATION DBA RESORT	1,880.00 000555
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/10/24 00051	8/31/24 11865272 202408 330-57200-34500	*	2,590.64
SECURITY SVCS AUG24
SECURITAS SECURITY	2,590.64 000556
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/17/24 00002	9/01/24 143	202409 310-51300-34000	*	3,333.33
MANAGEMENT FEES SEP24
9/01/24 143	202409 310-51300-35200	*	100.00
WEBSITE ADMIN SEP24
9/01/24 143	202409 310-51300-35100	*	150.00
INFORMATION TECH SEP24
9/01/24 143	202409 310-51300-31300	*	416.67
DISSEMINATION SVCS SEP24
9/01/24 143	202409 330-57200-48300	*	437.50
AMENITY ACCESS SEP24
9/01/24 143	202409 310-51300-51000	*	.33
OFFICE SUPPLIES SEP24
9/01/24 143	202409 310-51300-42000	*	12.24
POSTAGE SEP24
SCEN SCENIC HIGHWAY NSOLER

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
9/01/24 143	202409 310-51300-42500	*	.30
COPIES SEP24
9/01/24 144	202409 320-53800-34000	*	1,391.25
FIELD MANAGEMENT SEP24
9/01/24 144	202409 310-51300-42500	*	29.42
PRINT SEPERATE COVERS
GOVERNMENTAL MANAGEMENT SERVICES	5,871.04 000557
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/17/24 00024	9/12/24 10273	202408 310-51300-31500	*	111.00
GENERAL COUNSEL AUG24
KILINSKI VAN WYK, PLLC	111.00 000558
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/17/24 00027	9/01/24 14152	202409 320-53800-46200	*	2,836.66
LANDSCAPE MAINT SEP24
PRINCE & SONS INC.	2,836.66 000559
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/17/24 00056	9/10/24 09102024 202409 300-58100-10000	*	2,205.00
2024 RESERVES
SCENIC HIGHWAY CDD C/O BANK UNITED	2,205.00 000560
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/23/24 00002	9/15/24 145	202409 300-15500-10000	*	5,565.00
ASSESSMENT ROLL FY25
GOVERNMENTAL MANAGEMENT SERVICES	5,565.00 000561
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/24/24 00031	9/12/24 09122024 202409 300-20700-10000	*	8,312.19
ASSESSMENT TRANSFER S2020
SCENIC HIGHWAY CDD C/O USBANK	8,312.19 000562
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/25/24 00062	9/25/24 09252024 202409 300-58100-10000	*	240,000.00
TRANSFER SURPLUS
SCENIC HIGHWAY CDD C/O STATE BOARD	240,000.00 000563
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	350,554.92
TOTAL FOR REGISTER	350,554.92

SCEN SCENIC HIGHWAY NSOLER

Section 2

Scenic Highway
Community Development District

Unaudited Financial Reporting
August 31, 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
August 31, 2024

General Fund

Debt Service Fund

Capital Projects Fund

Capital Reserve Fund

Totals Governmental Funds

Assets:
Cash:		
Operating Account	$	360,911	$	-	$	-	$	-	$	360,911	
Capital Projects Account	$	-	$	-	$	439	$	-	$	439	
Capital Reserve Account	$	-
Investments:	$	-	$	-	$	23,717	$	23,717	
Series 2020
Reserve	$	-	
$	229,959	
$	-	
$	-	
$	229,959	
Revenue	$	-	$	198,901	$	-	$	-	$	198,901	
Construction - Phase 1 & 2	$	-	$	-	$	4	$	-	$	4	
Construction - Phase 3	$	-	$	-	$	1	$	-	$	1	
Due from General Fund	$	-	$	8,312	$	-	$	-	$	8,312	
Due from Other	$	-	$	-	$	-	$	-	$	-	
Prepaid Expenses	$	25,664	$	-	$	-	$	-	$	25,664	
Total Assets	$	386,576	$	437,172	$	443	$	23,717	$	847,908	
Liabilities:						
Accounts Payable	$	25,367	$	-	$	-	$	-	$	25,367	
Due to Debt Service	$	8,312	$	-	$	-	$	-	$	8,312	
Total Liabilites	$	33,679	$	-	$	-	$	-	$	33,679	
Fund Balance:						
Nonspendable:						
Prepaid Items	$	25,664	$	-	$	-	$	-	$	25,664	
Restricted for:						
Debt Service - Series 2020	$	-	$	437,172	$	-	$	-	$	437,172	
Capital Projects - Series 2020	$	-	$	-	$	443	$	-	$	443	
Assigned for:										
Capital Reserves	$	-	$	-	$	-	$	23,717	$	23,717	
Unassigned	$	327,233	$	-	$	-	$	-	$	327,233	
Total Fund Balances	$	352,897	$	437,172	$	443	$	23,717	$	814,229	
						
Total Liabilities & Fund Balance	$	386,576	$	437,172	$	443	$	23,717	$	847,908	

1

Revenues:		
Assessments - Tax Roll	$	410,340	$	410,340	$	412,915	$	2,575	
Miscellaneous Revenue	$	-	$	-	$	90	$	90	
Total Revenues	$	410,340	$	410,340	$	413,005	$	2,665	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	11,000	$	4,000	$	7,000	
Engineering	$	13,000	$	11,917	$	-	$	11,917	
Attorney	$	25,000	$	22,917	$	13,145	$	9,771	
Annual Audit	$	3,500	$	3,500	$	4,400	$	(900)	
Assessment Administration	$	5,300	$	5,300	$	5,300	$	-	
Arbitrage	$	450	$	450	$	450	$	-	
Dissemination	$	5,000	$	5,000	$	4,583	$	417	
Trustee Fees	$	4,041	$	4,041	$	4,041	$	-	
Management Fees	$	40,000	$	36,667	$	36,667	$	-	
Information Technology	$	1,800	$	1,650	$	1,650	$	-	
Website Maintenance	$	1,200	$	1,100	$	1,100	$	-	
Postage & Delivery	$	1,000	$	917	$	1,587	$	(671)	
Insurance	$	6,886	$	6,886	$	6,197	$	689	
Printing and Binding	$	250	$	229	$	85	$	145	
Legal Advertising	$	5,000	$	4,492	$	4,492	$	-	
Other Current Charges	$	1,500	$	1,375	$	479	$	896	
Office Supplies	$	250	$	229	$	6	$	224	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative	$	126,352	$	117,844	$	88,357	$	29,487	

2

Operations & Maintenance		
Field Expenditures
Property Insurance	

$	19,836	

$	19,836	

$	16,615	

$	3,221	
Field Management	$	16,695	$	15,304	$	15,304	$	-	
Landscape Maintenance	$	49,872	$	45,716	$	31,203	$	14,513	
Landscape Replacement	$	13,000	$	11,917	$	1,200	$	10,717	
Streetlights	$	14,520	$	13,310	$	12,278	$	1,032	
Electric	$	4,224	$	3,872	$	4,430	$	(558)	
Sidewalk & Asphalt Maintenance	$	2,500	$	2,292	$	-	$	2,292	
Irrigation Repairs	$	7,500	$	6,875	$	2,186	$	4,689	
General Repairs & Maintenance	$	10,000	$	9,167	$	5,099	$	4,068	
Contingency	$	7,500	$	7,500	$	11,950	$	(4,450)	
Pool Permit	$	-	$	-	$	280	$	(280)	
Subtotal Field Expenditures	$	145,647	$	135,788	$	100,546	$	35,242	

Amenity Expenditures
Amenity - Electric	

$	7,392	

$	6,776	

$	4,057	

$	2,719	
Amenity - Water	$	4,224	$	3,872	$	3,978	$	(106)	
Playground Lease	$	31,488	$	28,864	$	28,859	$	5	
Internet	$	1,254	$	1,150	$	1,059	$	91	
Pest Control	$	528	$	484	$	440	$	44	
Janitorial Service	$	8,700	$	7,975	$	7,943	$	33	
Security Services	$	37,000	$	33,917	$	29,991	$	3,926	
Pool Maintenance	$	22,800	$	20,900	$	20,680	$	220	
Amenity Access Management	$	5,250	$	4,813	$	4,813	$	-	
Amenity Repairs & Maintenance	$	10,000	$	9,167	$	8,977	$	189	
Contingency	$	7,500	$	7,500	$	11,950	$	(4,450)	
Subtotal Amenity Expenditures	$	136,136	$	125,416	$	122,745	$	2,671	
					
Total Operations & Maintenance	$	281,783	$	261,204	$	223,291	$	37,913	
					
Total Expenditures	$	408,135	$	379,048	$	311,648	$	67,400	
					
Excess (Deficiency) of Revenues over Expenditures	$	2,205		$	101,357		

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	(2,205)	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	(2,205)	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	-		$	101,357		
					
Fund Balance - Beginning	$	-		$	251,539		
					
Fund Balance - Ending	$	-		$	352,897		

3

Revenues:					
Assessments - Tax Roll	$	459,919	$	462,858	$	462,858	$	-	
Interest	$	-	$	-	$	19,979	$	19,979	
Total Revenues	$	459,919	$	462,858	$	482,837	$	19,979	

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		$	22,987		
					
Fund Balance - Beginning	$	177,160		$	414,185		
					
Fund Balance - Ending	$	177,229		$	437,172		

4

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

Expenditures:					
Capital Outlay	$	-	$	-	$	860	$	(860)	
Miscellaneous	$	-	$	-	$	432	$	(432)	
Total Expenditures	$	-	$	-	$	1,292	$	(1,292)	
					
Fund Balance - Beginning	$	-	$	1,708		
					
Fund Balance - Ending	$	-	$	443		

5

Revenues

Interest	

$	-	

$	

-	$	1,037	

$	1,037	
Total Revenues	$	-	$	-	$	1,037	$	1,037	

Expenditures:

Capital Outlay	

$	-	

$	

-	$	-	

$	-	
Total Expenditures	$	-	$	-	$	-	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	-	$	1,037	$	1,037	

Other Financing Sources/(Uses)

Transfer In/(Out)	

$	2,205	

$	

-	$	-	

$	-	
Total Other Financing Sources (Uses)	$	2,205	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	2,205		$	1,037		
					
Fund Balance - Beginning	$	22,680		$	22,680		
					
Fund Balance - Ending	$	24,885		$	23,717		

6

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	$	9,586	$	48	$	-	$	-	$	412,915	
Miscellaneous Revenue	$	-	$	-	$	-	$	60	$	-	$	-	$	-	$	-	$	30	$	-	$	-	$	-	$	90	
Total Revenues	$	-	$	13,236	$	380,587	$	6,969	$	(2,098)	$	-	$	4,630	$	16	$	9,616	$	48	$	-	$	-	$	413,005	

Expenditures:													
General & Administrative:													
Supervisor Fees	$	1,000	$	-	$	-	$	-	$	800	$	-	$	1,000	$	400	$	-	$	800	$	-	$	-  $	4,000	
Engineering	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-	
Attorney	$	1,897	$	241	$	430	$	948	$	2,692	$	1,565	$	2,643	$	565	$	911	$	1,254	$	-	$	-  $	13,145	
Annual Audit	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	4,400	$	-	$	-  $	4,400	
Assessment Administration	$	5,300	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	5,300	
Arbitrage	$	-	$	-	$	-	$	450	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	450	
Dissemination	$	417	$	417	$	417	$	417	$	417	$	417	$	417	$	417	$	417	$	417	$	417	$	-  $	4,583	
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	$	3,333	$	3,333	$	3,333	$	-  $	36,667	
Information Technology	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	-  $	1,650	
Website Maintenance	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	-  $	1,100	
Postage & Delivery	$	480	$	48	$	6	$	164	$	14	$	10	$	18	$	730	$	10	$	72	$	37	$	-  $	1,587	
Insurance	$	6,197	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	6,197	
Printing and Binding	$	1	$	2	$	10	$	-	$	-	$	7	$	-	$	21	$	-	$	-	$	43	$	-  $	85	
Legal Advertising	$	-	$	-	$	-	$	-	$	-	$	742	$	-	$	342	$	3,407	$	-	$	-	$	-  $	4,492	
Other Current Charges	$	39	$	40	$	39	$	39	$	76	$	41	$	41	$	41	$	42	$	41	$	41	$	-  $	479	
Office Supplies	$	1	$	1	$	0	$	0	$	1	$	1	$	1	$	1	$	0	$	0	$	0	$	-  $	6	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	175	
Total General & Administrative	$	20,100	$	4,330	$	4,484	$	8,632	$	7,583	$	6,366	$	7,702	$	6,099	$	8,371	$	10,568	$	4,121	$	-  $	88,357	

7

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  $

-  $
1,391  $
2,837  $
-  $
787  $
418  $
-  $
1,065  $
-  $
-  $
-  $

-  $
1,391  $
2,837  $
-  $
1,550  $
422  $
-  $
83  $
-  $
-  $
-  $

-  $
1,391  $
2,837  $
-  $
1,089  $
401  $
-  $
-  $
-  $
-  $
-  $

-  $	16,615
-  $	15,304
-  $	31,203
-  $	1,200
-  $	12,278
-  $	4,430
-  $	-
-  $	2,186
-  $	5,099
-  $	11,950
-  $	280

Subtotal Field Expenditures	$	26,033  $	5,770  $	5,720  $	6,753  $	7,676  $	5,737  $	6,291  $	18,065  $	6,498  $	6,283  $	5,719  $	-  $	100,546

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  $
$	2,624  $
$	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  $
190  $
-  $

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  $
1,176  $
-  $

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

-  $
547  $
2,624  $
98  $
40  $
745  $
2,932  $
1,880  $
438  $
665  $
-  $

-  $
357  $
2,623  $
98  $
40  $
725  $
2,705  $
1,880  $
438  $
797  $
-  $

-  $
417  $
2,623  $
98  $
40  $
735  $
2,932  $
1,880  $
438  $
667  $
-  $

-  $
367  $
2,623  $
98  $
40  $
745  $
2,591  $
1,880  $
438  $
-  $
-  $

-  $	4,057
-  $	3,978
-  $	28,859
-  $	1,059
-  $	440
-  $	7,943
-  $	29,991
-  $	20,680
-  $	4,813
-  $	8,977
-  $	11,950

Other Financing Sources/Uses:

Transfer In/(Out)

$

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-

Net Change in Fund Balance	$	(56,708)  $	(8,163) $	360,652  $	(17,689)  $	(28,275)  $	(23,620)  $	(30,550)  $	(34,118)  $	(14,915)  $	(26,633)  $	(18,622)  $	-  $	101,357

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

Excess (Deficiency) of Revenues over Expenditures	$	(56,708)  $	(8,163)  $	360,652  $	(17,689)  $	(28,275)  $	(23,620)  $	(30,550)  $	(34,118)  $	(14,915)  $	(26,633)  $	(18,622)  $	-  $	101,357

Total Expenditures	$	56,708  $	21,400  $	19,935  $	24,658  $	26,177  $	23,620  $	35,180  $	34,134  $	24,532  $	26,681  $	18,622  $	-  $	311,648

Total Operations & Maintenance	$	36,608  $	17,070  $	15,450  $	16,026  $	18,594  $	17,254  $	27,478  $	28,035  $	16,161  $	16,114  $	14,501  $	-  $	223,291

Subtotal Amenity Expenditures	$	10,575  $	11,300  $	9,730  $	9,273  $	10,917  $	11,517  $	21,187  $	9,970  $	9,663  $	9,831  $	8,782  $	-  $	122,745

8

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)	
Less: Principal Payment 5/1/24	($165,000)	
Current Bonds Outstanding	$7,640,000	

9

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	
6/20/24	05/01-05/31/24	$	4,802.80	$	-	$	(96.06)  $	-	$	4,706.74	$	2,219.16	$	2,487.58	$	4,706.74	
6/28/24	06/03-06/03/24	$	15,944.49	$	-	$	(318.89)  $	-	$	15,625.60	$	7,367.25	$	8,258.35	$ 15,625.60	
7/25/24	04/01-06/30/24	$	-	$	-	$	-	$	101.87	$	101.87	$	48.03	$	53.84	$	101.87	
Total	$	932,370.92	$	(41,149.98)  $  (17,815.20)  $	2,367.37	$  875,773.11	$ 412,914.93	$	462,858.18	$ 875,773.11	

100.63%

0

Net Percent Collected
Balance Remaining to Collect

10

Audit Committee Meeting

SCENIC HIGHWAY COMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS

District Auditing Services for Fiscal Year 2024
Polk County, Florida

Instructions to Proposers
SECTION 1. DUE DATE. Sealed proposals must be received no later than
Friday, November 15, 2024 at the offices of:
Governmental  Management  Services   –   Central   Florida,   LLC, Attn: George Flint/ Brittany Brookes,  District Manager,  219  East  Livingston  Street, Orlando, Florida 32801. Proposals will be publicly opened at that time.
Section 2. Familiarity with the Law. By submitting a proposal, the Proposer is assumed to be familiar with all federal, state, and local laws, ordinances, rules and regulations that in any manner affect the work. Ignorance on the part of the Proposer will in no way relieve it from responsibility to perform the work covered by the proposal in compliance with all such laws, ordinances and regulations.

Section 3. Qualifications of Proposer. The contract, if awarded, will only be awarded to a responsible Proposer who is qualified by experience and licensing to do the work specified herein. The Proposer shall submit with its proposal satisfactory evidence of experience in similar work and show that it is fully prepared to complete the work to the satisfaction of the District.

Section 4.  Submission of Only One Proposal.  Proposers shall be disqualified, and their proposals rejected if the District has reason to believe that collusion may exist among the Proposers, the Proposer has defaulted on any previous contract or is in arrears on any previous or existing contract, or for failure to demonstrate proper licensure and business organization.
SECTION 5.  SUBMISSION OF PROPOSAL. Submit one (1) original hard copy and one (1) electronic copy of the Proposal Documents, and other requested attachments, at the time and place indicated herein, which shall be enclosed in an opaque sealed envelope, marked with the title, "Auditing Services- Scenic Highway Community Development District" on the face of it.

Section	6.	Modification	and	Withdrawal.	Proposals	may
be modified or withdrawn  by  an  appropriate  document  duly  executed  and  delivered  to the place where proposals are to be submitted at any time prior to the time and date the proposals are due. No proposal may be withdrawn after opening for a period of ninety (90) days.
Section 7.  Proposal  Documents.   The  proposal  documents  shall  consist  of the notice announcing the request for proposals, these instructions, the Evaluation Criteria Sheet and a proposal with all required documentation pursuant to Section 12 of these instructions (the “Proposal Documents”).

Section 8.  Proposal. In making its proposal, each Proposer represents that it has read and understands the Proposal Documents and that the proposal is made in accordance therewith.

Section 9. Basis of Award/Right to Reject. The District reserves the right to reject any and all proposals, make modifications to the work, and waive any informalities or irregularities in proposals as it is deemed in the best interests of the District.
Section 10. Contract Award. Within fourteen (14) days of receipt of the Notice of Award from the District, the Proposer shall enter into and execute a Contract (engagement letter) with the District.
Section 11. Limitation of Liability. Nothing herein shall be construed as or constitute a waiver of District’s limited waiver of liability contained in Section 768.28, Florida Statutes, or any other statute or law.

Section 12.	Miscellaneous. All proposals shall include the following information in addition to any other requirements of the proposal documents.
List		position	or	title	of	all	personnel	to	perform work	on the	District audit. Include résumés for each person listed; list years of
experience in present position for each party listed and years of related experience.

Describe		proposed	staffing	levels,	including résumés	with		applicable certifications.
Three	references	from  projects	of	similar	size	and	scope.
The Proposer should include information relating to the work it conducted for each reference as well as a name, address and phone number of a contact person.

The  cost of the provision of the services under the proposal for Fiscal Years 2024, 2025, 2026, 2027, and 2028. The District intends to enter into five (5) separate one- year agreements
Provide a proposed schedule for performance of the audit.
Section 13.  Protests.  In accordance with the District’s Rules of Procedure, any
protest regarding the Proposal Documents, must be filed in writing, at the offices of the District Manager, within seventy-two (72) calendar hours (excluding Saturday, Sunday, and state holidays) after the receipt of the Proposal Documents. The formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days (including Saturday, Sunday, and state holidays) after the initial notice of protest was filed. Failure to timely file a notice of protest or failure to timely file a formal written protest shall constitute a waiver of any right to object or protest with respect to the aforesaid Proposal Documents.

Section 14. Evaluation of Proposals. The criteria to be used in the evaluation of proposals are presented in the Evaluation Criteria Sheet, contained within the Proposal Documents.

SCENIC HIGHWAY COMMUNITY DEVELOPMENT DISTRICT AUDITOR SELECTION EVALUATION CRITERIA

Ability of Personnel.	(20 Points)

(E.g., geographic location of the firm’s headquarters or permanent office in relation to the project; capabilities and experience of key personnel; present ability to manage this project; evaluation of existing workload; proposed staffing levels, etc.)

Proposer’s Experience.	(20 Points)

(E.g. past record and experience of the Proposer in similar projects; volume of work previously performed by the firm; past performance for other community development districts in other contracts; character, integrity, reputation of Proposer, etc.)

Understanding of Scope of Work.	(20 Points)

Extent to which the proposal demonstrates an understanding of the District’s needs for the services requested.
Ability to Furnish the Required Services.	(20 Points)

Extent to which the proposal demonstrates the adequacy of Proposer’s financial resources and stability as a business entity necessary to complete the services required.

Price.	(20 Points)

Points will be awarded based upon the lowest total proposal for rendering the services and the reasonableness of the proposal.
TOTAL	(100 Points)

Section B

SCENIC HIGHWAY COMMUNITY DEVELOPMENT DISTRCT REQUEST FOR PROPOSALS FOR ANNUAL AUDIT SERVICES

The Scenic Highway Community Development District hereby requests proposals for annual
financial auditing services. The proposal must provide for the auditing of the District’s financial records for the fiscal year ending September 30, 2024, with an option for four (4) additional annual renewals. The District is a local unit of special purpose government created under Chapter 190, Florida Statues, for the purpose of financing, constructing and maintaining public infrastructure.
The District is located in Polk County, Florida. The District currently has an operating budget of approximately $635,542 . The final contract will require that, among other things, the audit for the fiscal year ending September 30, 2024, be completed no later than June 1, 2025.

Each auditing entity submitting a proposal must be authorized to do business in Florida; hold all applicable state and federal professional licenses in good standing, including but not limited to a
license under Chapter 473, Florida Statutes, and be qualified to conduct audits in accordance with “Government Auditing Standards”, as adopted by the Florida Board of Accountancy. Audits shall be conducted in accordance with Florida law and particularly section 218.39, Florida Statutes, and the rules of the Florida Auditor General.
Proposal package, which include evaluation criteria and instructions to proposers, are available from the District Manager at the address and telephone number listed below.

Proposers must provide one (1) original hard copy and one (1) electronic copy of their proposal to Governmental Management Services – Central Florida, LLC Attn: George Flint, District Manager, 219 East Livingston Street, Orlando, Florida 32801, in an envelope marked on the outside “Auditing Services – Scenic Highway Community Development District.”

Proposals must be received by 5:00 PM on Friday, November 15, 2024, at the office address listed above. Proposals received after this time will not be eligible for consideration. Please direct all questions regarding this Notice to the District Manager who can be reached at (407) 841-5524.

District Manager
Governmental Management Services – Central Florida, LLC