Scenic Highway
Community Development District Agenda
November 19, 2024

Agenda

Scenic Highway
Community Development District

219 E. Livingston St., Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526
November 12, 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, November 19, 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

Landowners’ Meeting

Determination of Number of Voting Units Represented
Call to Order
Election of Chairman for the Purposes of Conducting Landowners’ Meeting
Nominations for the Position of Supervisors (3)
Casting of Ballots
Tabulation of Ballots and Announcement of Results
Adjournment

Audit Committee Meeting
Roll Call
Public Comment Period
Approval of Minutes of October 15, 2024 Audit Committee Meeting
Review of Proposals and Tally of Audit Committee Members Rankings
Grau & Associates
DiBartolomeo, McBee, Hartley & Barnes
McDirmit Davis
Adjournment

Board of Supervisors Meeting

Roll Call
Public Comment Period
Organizational Matters
Administration of Oaths of Office to Newly Elected Supervisors
Consideration of Resolution 2025-01 Canvassing and Certifying the Results of Landowners’ Election
Election of Officers
Consideration of Resolution 2025-02 Electing Officers
Approval of Minutes of the October 15, 2024, Board of Supervisors Meetings
Consideration of Resolution 2025-03 Amending Fiscal Year 2024 Adopted Budget
Consideration of Resolution 2025-04 Authorizing Publication of Legal Notices on Public Website
Consideration of Termination of Mobile Patrol Security Services
Acceptance of Ranking of the Audit Committee and Authorizing Staff to Send a Notice of Intent to Award Number 1 Ranked Firm
Staff Reports
Attorney
Engineer
Field Manager’s Report
Consideration of Proposal for Roof Repairs from Hurricane Milton
Consideration of 2024- 2025 Pool Maintenance Renewal
Consideration of 2024-2025 Landscape Maintenance Renewal
Consideration of 2024-2025 Janitorial Services Renewal
District Manager’s Report
Approval of Check Register
Balance Sheet and Income Statement
Notice of Insurance Claim Filed for Hurricane Milton Damages
Other Business
Supervisors Requests
Adjournment

LANDOWNERS' MEETING

NOTICE OF LANDOWNERS’ MEETING AND ELECTION AND MEETING OF THE BOARD OF SUPERVISORS OF THE SCENIC HIGHWAY COMMUNITY DEVELOPMENT DISTRICT

Notice is hereby given to the public and all landowners within Scenic Highway Community Development District (“District”) the location of which is generally described as comprising a parcel or parcels of land containing approximately 86.85 acres, located entirely within the City of Haines City, Florida, advising that a meeting of landowners will be held for the purpose of electing three (3) persons to the District’s Board of Supervisors (“Board”, and individually, “Supervisor”). Immediately following the landowners’ meeting there will be convened a meeting of the Board for the purpose of considering certain matters of the Board to include election of certain District officers, and other such business which may properly come before the Board.

DATE: NOVEMBER 19, 2024
HOUR: 10:30 A.M.
LOCATION: Holiday Inn, Winter Haven
200 Cypress Gardens Blvd. Winter Haven, FL 33880

Each landowner may vote in person or by written proxy. Proxy forms may be obtained upon request at the office of the District Manager, Governmental Management Services – Central Florida LLC, 219 East Livingston Street, Orlando, Florida 32801 Ph: (407) 841-5524 (“District Manager’s Office”). At said meeting each landowner or his or her proxy shall be entitled to nominate persons for the position of Supervisor and cast one vote per acre of land, or fractional portion thereof, owned by him or her and located within the District for each person to be elected to the position of Supervisor. A fraction of an acre shall be treated as one acre, entitling the landowner to one vote with respect thereto. Platted lots shall be counted individually and rounded up to the nearest whole acre. The acreage of platted lots shall not be aggregated for determining the number of voting units held by a landowner or a landowner’s proxy. At the landowners’ meeting the landowners shall select a person to serve as the meeting chair and who shall conduct the meeting.

The landowners’ meeting and the Board meeting are open to the public and will be conducted in accordance with the provisions of Florida law. One or both of the meetings may be continued to a date, time, and place to be specified on the record at such meeting. A copy of the agenda for these meetings may be obtained from the District Manager’s Office. There may be an occasion where one or more supervisors will participate by telephone.

Any person requiring special accommodations to participate in these meetings is asked to contact the District Manager’s Office, at least 48 hours before the hearing. 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 Manager’s Office.

A person who decides to appeal any decision made by the Board with respect to any matter considered at the meeting is advised that such person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which the appeal is to be based.

District Manager

INSTRUCTIONS RELATING TO LANDOWNERS’ MEETING OF SCENIC HIGHWAY COMMUNITY DEVELOPMENT DISTRICT FOR THE ELECTION OF SUPERVISORS

DATE OF LANDOWNERS’ MEETING: NOVEMBER 19, 2024

TIME:	10:30 A.M.

LOCATION: Holiday Inn, Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, FL 33880

Pursuant to Chapter 190, Florida Statutes, and after a Community Development District (“District”) has been established and the landowners have held their initial election, there shall be a subsequent landowners’ meeting for the purpose of electing members of the Board of Supervisors (“Board”) every two years until the District qualifies to have its board members elected by the qualified electors of the District. The following instructions on how all landowners may participate in the election are intended to comply with Section 190.006(2)(b), Florida Statutes.

A landowner may vote in person at the landowners’ meeting, or the landowner may nominate a proxy holder to vote at the meeting in place of the landowner. Whether in person or by proxy, each landowner shall be entitled to cast one vote per acre of land owned by him or her and located within the District, for each position on the Board that is open for election for the upcoming term. A fraction of an acre shall be treated as one (1) acre, entitling the landowner to one vote with respect thereto. For purposes of determining voting interests, platted lots shall be counted individually and rounded up to the nearest whole acre. Moreover, please note that a particular parcel of real property is entitled to only one vote for each eligible acre of land or fraction thereof; therefore, two or more people who own real property in common, that is one acre or less, are together entitled to only one vote for that real property.

At the landowners’ meeting, the first step is to elect a chair for the meeting, who may be any person present at the meeting. The landowners shall also elect a secretary for the meeting who may be any person present at the meeting. The secretary shall be responsible for the minutes of the meeting. The chair shall conduct the nominations and the voting. If the chair is a landowner or proxy holder of a landowner, he or she may nominate candidates and make second motions. Candidates must be nominated and then shall be elected by a vote of the landowners. Nominees may be elected only to a position on the Board that is open for election for the upcoming term.

This year, three (3) seats on the Board will be up for election by landowners. The two candidates receiving the highest number of votes shall be elected for a term of four (4) years. The candidate receiving the next highest number of votes shall be elected for a term of two (2) years. The term of office for each successful candidate shall commence upon election.

A proxy is available upon request. To be valid, each proxy must be signed by one of the legal owners of the property for which the vote is cast and must contain the typed or printed name of the individual who signed the proxy; the street address, legal description of the property or tax parcel identification number; and the number of authorized votes. If the proxy authorizes more than one vote, each property must be listed and the number of acres of each property must be included. The signature on a proxy does not need to be notarized.

Audit Committee Meeting

AUDIT COMMITTEE
MINUTES

MINUTES OF MEETING SCENIC HIGHWAY
COMMUNITY DEVELOPMENT DISTRICT

The audit committee meeting of the Board of Supervisors of the Scenic Highway Community Development District was held on Tuesday, October 15, 2024 at 10:53 a.m. at the Holiday Inn – Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, Florida and by Zoom Webinar.
Present for the Audit Committee were:

Bobbie Henley Lindsey Roden Kristin Cassidy Jessica Spencer

Also, present were:

Tricia Adams	District Manager, GMS
Savanah Hancock	District Counsel, Kilinski Van Wyk Meredith Hammock by Zoom	District Counsel, Kilinski Van Wyk Marshall Tindall	GMS Field Services

The following is a summary of the discussions and actions taken at the October 15, 2024 Scenic Highway Community Development District’s Regular Board of Supervisor’s Meeting.

FIRST ORDER OF BUSINESS	Roll Call
Ms. Adams called the meeting to order and called roll.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Adams stated no members of the public were present.

October 15, 2024	Scenic Highway CDD

THIRD ORDER OF BUSINESS	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
Ms. Adams stated the request for proposals for audit services is on page 46 of the agenda package. It would be for five years of audit services starting with FY2024. The evaluation criteria that the Board is required to approve is included. There are five different criteria, each worth 20 points. The Audit Committee can approve the RFP, evaluation criteria and notice with one motion.

On MOTION by Ms. Spencer, seconded by Ms. Henley, with all in favor, the Request for Proposals and Selection Criteria and the Notice of Request for Proposals for Audit Services, was approved.

FOURTH ORDER OF BUSINESS	Adjournment

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

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section IV

Scenic Highway CDD Auditor Selection	
	Ability of Personnel (20 pts)	Proposer's Experience (20 pts)	Understading of Scope of Work (20 pts)	Ability to Furnish the Required Services (20 pts)	
Price (20 pts)	Total Points Earned	Ranking
(1 being highest)	
					2024- $3,400			
Grau & Associates					2025- $3,500
2026- $3,600			
					2027- $3,700			
					2028- $3,800			
					2024- $3,200			
DiBartolomeo, McBee, Hartley & Barnes					2025- $3,300
2026- $3,450			
					2027- $3,600			
					2028- $3,800			
					2024- $4,500			
McDirmit Davis					2025-$4,500
2026-$4,800			
					2027-$4,800			
					2028-$4,800			

Section A

Proposal to Provide Financial Auditing Services:
SCENIC HIGHWAY
COMMUNITY DEVELOPMENT DISTRICT

Proposal Due: November 15, 2024 5:00PM

Submitted to:
Scenic Highway
Community Development District c/o District Manager
219 East Livingston Street Orlando, Florida 32801

Submitted by:
Antonio J. Grau, Partner Grau & Associates
1001 Yamato Road, Suite 301 Boca Raton, Florida 33431 Tel	(561) 994-9299
(800) 229-4728
Fax	(561) 994-5823
tgrau@graucpa.com www.graucpa.com

Table of Contents	Page
EXECUTIVE SUMMARY / TRANSMITTAL LETTER	1
FIRM QUALIFICATIONS	3
FIRM & STAFF EXPERIENCE	6
REFERENCES	11
SPECIFIC AUDIT APPROACH	13
COST OF SERVICES	17
SUPPLEMENTAL INFORMATION	19

November 15, 2024

Scenic Highway Community Development District c/o District Manager
219 East Livingston Street Orlando, Florida 32801

Re:	Request for Proposal for Professional Auditing Services for the fiscal year ended September 30, 2024, with an option for four (4) additional annual renewals.

Grau & Associates (Grau) welcomes the opportunity to respond to the Scenic Highway Community Development District’s (the “District”) Request for Proposal (RFP), and we look forward to working with you on your audit. We are an energetic and robust team of knowledgeable professionals and are a recognized leader of providing services to Community Development Districts. As one of Florida’s few firms to primarily focus on government, we are especially equipped to provide you an effective and efficient audit.

Government audits are at the core of our practice: 95% of our work is performing audits for local governments and of that 98% are for special districts. With our significant experience, we are able to increase efficiency, to provide immediate and continued savings, and to minimize disturbances to your operations.

Why Grau & Associates:

Knowledgeable Audit Team
Grau is proud that the personnel we assign to your audit are some of the most seasoned auditors in the field. Our staff performs governmental engagements year-round. When not working on your audit, your team is refining their audit approach for next year’s audit. Our engagement partners have decades of experience and take a hands-on approach to our assignments, which all ensures a smoother process for you.

Servicing your Individual Needs
Our clients enjoy personalized service designed to satisfy their unique needs and requirements. Throughout the process of our audit, you will find that we welcome working with you to resolve any issues as swiftly and easily as possible. In addition, due to Grau’s very low turnover rate for our industry, you also won’t have to worry about retraining your auditors from year to year.

Developing Relationships
We strive to foster mutually beneficial relationships with our clients. We stay in touch year-round, updating, collaborating, and assisting you in implementing new legislation, rules and standards that affect your organization. We are also available as a sounding board and assist with technical questions.

Maintaining an Impeccable Reputation
We have never been involved in any litigation, proceeding or received any disciplinary action. Additionally, we have never been charged with, or convicted of, a public entity crime of any sort. We are financially stable and have never been involved in any bankruptcy proceedings.

Complying With Standards
Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida, and any other applicable federal, state and local regulations. We will deliver our reports in accordance with your requirements.

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

We would be happy to answer any questions or to provide any additional information. We are genuinely excited about the prospect of serving you and establishing a long-term relationship. Please do not hesitate to call or email either of our Partners, Antonio J. Grau, CPA (tgrau@graucpa.com) or David Caplivski, CPA (dcaplivski@graucpa.com) at 561.994.9299. We thank you for considering our firm’s qualifications and experience.

Very truly yours, Grau & Associates
Antonio J. Grau

Firm Qualifications

Grau’s Focus and Experience

Our Team

3

Services Provided

Partners

11
Professional Staff

2
Administrative Professionals

9/15
Employees are CPAS

Year founded

Properly registered and licensed professional corporation by the state of FLORIDA

We are proud Members of the American Institute of Certified Public Accountants
&

9
Professional Groups

the Florida Institute of Certified Public Accountants

See next page for report and certificate

⇒ External quality review program:
consistently receives a pass
⇒ Internal: ongoing monitoring to
maintain quality

AICPA | FICPA | GFOA | FASD | FGFOA

Firm & Staff Experience

GRAU AND ASSOCIATES COMMUNITY
DEVELOPMENT DISTRICT EXPERIENCE BY MANAGEMENT COMPANY

OTHER
19

PFM
12

WRATHELL
30

GMS
78

INFRAMARK
38

SDS
60

RIZZETTA
47

MERITUS
23

Profile Briefs:
Antonio J GRAU, CPA (Partner)
Years Performing Audits: 35+
CPE (last 2 years): Government Accounting, Auditing: 24 hours; Accounting, Auditing and Other: 56 hours
Professional Memberships: AICPA, FICPA, FGFOA, GFOA

David Caplivski, CPA (Partner)
Years Performing Audits: 13+
CPE (last 2 years): Government Accounting, Auditing: 24 hours; Accounting, Auditing and Other: 64 hours
Professional Memberships: AICPA, FICPA, FGFOA, FASD

“Here at Grau & Associates, staying up to date with the current technological landscape is one of our top priorities. Not only does it provide a more positive experience for our clients, but it also allows us to perform a more effective and efficient audit. With the every changing technology available and utilized by our clients, we are constantly innovating our audit process.”
-	Tony Grau
“Quality audits and exceptional client service are at the heart of every decision we make. Our clients trust us to deliver a quality audit, adhering to high standards and assisting them with improvements for their organization.”
- David Caplivski

YOUR ENGAGEMENT TEAM

Grau’s client-specific engagement team is meticulously organized in order to meet the unique needs of each client. Constant communication within our solution team allows for continuity of staff and audit team.

The Certified Information Technology Professional (CITP) Partner will bring a unique blend of IT expertise and understanding of accounting principles to the financial statement audit of the District.

Advisory Consultant

An advisory consultant will be available as a sounding board to advise in those areas where problems are encountered.

CITP Partner

Your Successful Audit

Engagement Partner

Audit Senior

Audit Manager

The assigned personnel will work closely with the partner and the District to ensure that the financial statements and all other reports are prepared in accordance with professional standards and firm policy.
Responsibilities will include planning the audit; communicating with the client and the partners the progress of the audit; and
determining that financial statements and all reports issued by the firm are accurate, complete and are prepared in accordance with professional standards and firm policy.

The Engagement Partner will participate extensively during the various stages of the engagement and has direct responsibility for engagement policy, direction, supervision, quality control, security, confidentiality of information of the engagement and communication with client personnel. The engagement partner will also be involved directing the development of the overall audit approach and plan; performing an overriding review of work papers and ascertain client satisfaction.

Antonio ‘Tony ‘ J. Grau, CPA
Partner
Contact: tgrau@graucpa.com | (561) 939-6672
Experience
For over 30 years, Tony has been providing audit, accounting and consulting services to the firm’s governmental, non-profit, employee benefit, overhead and arbitrage clients. He provides guidance to clients regarding complex accounting issues, internal controls and operations.
As a member of the Government Finance Officers Association Special Review Committee, Tony participated in the review process for awarding the GFOA Certificate of Achievement in Financial Reporting. Tony was also the review team leader for the Quality Review of the Office of Management Audits of School Board of Miami-Dade County. Tony received the AICPA advanced level certificate for governmental single audits.

Education
University of South Florida (1983) Bachelor of Arts
Business Administration

Clients Served (partial list)

(>300) Various Special Districts, including:		
Bayside Improvement Community Development District Dunes Community Development District
Fishhawk Community Development District (I,II,IV) Grand Bay at Doral Community Development District Heritage Harbor North Community Development District	St. Lucie West Services District
Ave Maria Stewardship Community District Rivers Edge II Community Development District Bartram Park Community Development District
Bay Laurel Center Community Development District	
Boca Raton Airport Authority Greater Naples Fire Rescue District
Key Largo Wastewater Treatment District Lake Worth Drainage District
South Indian River Water Control		

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

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	24
Accounting, Auditing and Other	56
Total Hours	80 (includes of 4 hours of Ethics CPE)

David Caplivski, CPA/CITP, Partner
Contact : dcaplivski@graucpa.com / 561-939-6676
Experience
Grau & Associates	Partner	2021-Present	
Grau & Associates	Manager	2014-2020	
Grau & Associates	Senior Auditor	2013-2014	
Grau & Associates	Staff Auditor	2010-2013	

Education
Florida Atlantic University (2009) Master of Accounting
Nova Southeastern University (2002) Bachelor of Science
Environmental Studies

Certifications and Certificates
Certified Public Accountant (2011)
AICPA Certified Information Technology Professional (2018) AICPA Accreditation COSO Internal Control Certificate (2022)

Clients Served (partial list)
(>300) Various Special Districts	Hispanic Human Resource Council	
Aid to Victims of Domestic Abuse	Loxahatchee Groves Water Control District	
Boca Raton Airport Authority	Old Plantation Water Control District	
Broward Education Foundation	Pinetree Water Control District	
CareerSource Brevard	San Carlos Park Fire & Rescue Retirement Plan	
CareerSource Central Florida 403 (b) Plan	South Indian River Water Control District	
City of Lauderhill GERS	South Trail Fire Protection & Rescue District	
City of Parkland Police Pension Fund	Town of Haverhill	
City of Sunrise GERS	Town of Hypoluxo	
Coquina Water Control District	Town of Hillsboro Beach	
Central County Water Control District	Town of Lantana	
City of Miami (program specific audits)	Town of Lauderdale By-The–Sea Volunteer Fire Pension	
City of West Park	Town of Pembroke Park	
Coquina Water Control District	Village of Wellington	
East Central Regional Wastewater Treatment Facl.	Village of Golf	
East Naples Fire Control & Rescue District		

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	24
Accounting, Auditing and Other	64
Total Hours	88 (includes 4 hours of Ethics CPE)
Professional Associations
Member, American Institute of Certified Public Accountants Member, Florida Institute of Certified Public Accountants Member, Florida Government Finance Officers Association Member, Florida Association of Special Districts

References

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

 Dunes Community Development District		
Scope of Work	Financial audit	
Engagement Partner	Antonio J. Grau	
Dates	Annually since 1998	
Client Contact	Darrin Mossing, Finance Director 475 W. Town Place, Suite 114
St. Augustine, Florida 32092
                    904-940-5850		

 Two Creeks Community Development District		
Scope of Work	Financial audit	
Engagement Partner	Antonio J. Grau	
Dates	Annually since 2007	
Client Contact	William Rizzetta, President 3434 Colwell Avenue, Suite 200
Tampa, Florida 33614
                  813-933-5571		

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

Specific Audit Approach

AUDIT APPROACH
Grau’s Understanding of Work Product / Scope of Services:
We recognize the District is an important entity and we are confident our firm is eminently qualified to meet the challenges of this engagement and deliver quality audit services. You would be a valued client of our firm and we pledge to commit all firm resources to provide the level and quality of services (as described below) which not only meet the requirements set forth in the RFP but will exceed those expectations. Grau & Associates fully understands the scope of professional services and work products requested. Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida and any other applicable Federal, State of Local regulations. We will deliver our reports in accordance with your requirements.

Proposed segmentation of the engagement
Our approach to the audit engagement is a risk-based approach which integrates the best of traditional auditing techniques and a total systems concept to enable the team to conduct a more efficient and effective audit. The audit will be conducted in three phases, which are as follows:

PHASE I:
Preliminary Planning

PHASE II:
Execution of the Audit Plan

PHASE III:
Completion and Delivery

Phase I - Preliminary Planning
A thorough understanding of your organization, service objectives and operating environment is essential for the development of an audit plan and for an efficient, cost-effective audit. During this phase, we will meet with appropriate personnel to obtain and document our understanding of your operations and service objectives and, at the same time, give you the opportunity to express your expectations with respect to the services that we will provide. Our work effort will be coordinated so that there will be minimal disruption to your staff.

During this phase we will perform the following activities:
» Review the regulatory, statutory and compliance requirements. This will include a review of applicable federal and state statutes, resolutions, bond documents, contracts, and other agreements;
» Read minutes of meetings;
» Review major sources of information such as budgets, organization charts, procedures, manuals, financial systems, and management information systems;
» Obtain an understanding of fraud detection and prevention systems;
» Obtain and document an understanding of internal control, including knowledge about the design of relevant policies, procedures, and records, and whether they have been placed in operation;
» Assess risk and determine what controls we are to rely upon and what tests we are going to perform and perform test of controls;
» Develop audit programs to incorporate the consideration of financial statement assertions, specific audit objectives, and appropriate audit procedures to achieve the specified objectives;
» Discuss and resolve any accounting, auditing and reporting matters which have been identified.

Phase II – Execution of Audit Plan
The audit team will complete a major portion of transaction testing and audit requirements during this phase. The procedures performed during this period will enable us to identify any matter that may impact the completion of our work or require the attention of management. Tasks to be performed in Phase II include, but are not limited to the following:
» Apply analytical procedures to further assist in the determination of the nature, timing, and extent of auditing procedures used to obtain evidential matter for specific account balances or classes of transactions;
» Perform tests of account balances and transactions through sampling, vouching, confirmation and other analytical procedures; and
»  Perform tests of compliance.
Phase III - Completion and Delivery

In this phase of the audit, we will complete the tasks related to year-end balances and financial reporting. All reports will be reviewed with management before issuance, and the partners will be available to meet and discuss our report and address any questions. Tasks to be performed in Phase III include, but are not limited to the following:

» Perform final analytical procedures;
»  Review information and make inquiries for subsequent events; and
» Meeting with Management to discuss preparation of draft financial statements and any potential findings or recommendations.

You should expect more from your accounting firm than a signature in your annual financial report. Our concept of truly responsive professional service emphasizes taking an active interest in the issues of concern to our clients and serving as an effective resource in dealing with those issues. In following this approach, we not only audit financial information with hindsight but also consider the foresight you apply in managing operations.

Application of this approach in developing our management letter is particularly important given the increasing financial pressures and public scrutiny facing today’s public officials. We will prepare the management letter at the completion of our final procedures.

In preparing this management letter, we will initially review any draft comments or recommendations with management. In addition, we will take necessary steps to ensure that matters are communicated to those charged with governance.

In addition to communicating any recommendations, we will also communicate the following, if any:

» Significant audit adjustments;
» Significant deficiencies or material weaknesses;
» Disagreements with management; and
»  Difficulties encountered in performing the audit.

Is the recommendation cost effective?

Is the recommendation the simplest to effectuate in order to correct a problem?

Is the recommendation at the heart of the problem and not just correcting a symptomatic matter?

Is the corrective action taking into account why the deficiency occurred?

Our findings will contain a statement of condition describing the situation and the area that needs strengthening, what should be corrected and why. Our suggestions will withstand the basic tests of corrective action:

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

Communications
We emphasize a continuous, year-round dialogue between the District and our management team. We regularly communicate through personal telephone calls and electronic mail throughout the audit and on a regular basis.

Our clients have the ability to transmit information to us on our secure client portal with the ability to assign different staff with separate log on and viewing capability. This further facilitates efficiency as all assigned users receive electronic mail notification as soon as new information has been posted into the portal.

Cost of Services

Our proposed all-inclusive fees for the financial audit for the fiscal years ended September 30, 2024-2028 are as follows:

  Year Ended September 30,			Fee		
2024	$3,400	
2025	$3,500	
2026	$3,600	
2027	$3,700	
2028	$3,800	
TOTAL (2024-2028)	$18,000	

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

Supplemental Information

PARTIAL LIST OF CLIENTS

 	Governmental Audit	Single Audit	Utility Audit	
Current Client	
Year End	
Boca Raton Airport Authority					9/30	
Captain's Key Dependent District					9/30	
Central Broward Water Control District					9/30	
Collier Mosquito Control District					9/30	
Coquina Water Control District					9/30	
East Central Regional Wastewater Treatment Facility					9/30	
Florida Green Finance Authority					9/30	
Greater Boca Raton Beach and Park District					9/30	
Greater Naples Fire Control and Rescue District					9/30	
Green Corridor P.A.C.E. District					9/30	
Hobe-St. Lucie Conservancy District					9/30	
Indian River Farms Water Control District					9/30	
Indian River Mosquito Control District					9/30	
Indian Trail Improvement District					9/30	
Key Largo Wastewater Treatment District					9/30	
Lake Asbury Municipal Service Benefit District					9/30	
Lake Padgett Estates Independent District					9/30	
Lake Worth Drainage District					9/30	
Lealman Special Fire Control District					9/30	
Loxahatchee Groves Water Control District					9/30	
Old Plantation Water Control District					9/30	
Pal Mar Water Control District					9/30	
Pinellas Park Water Management District					9/30	
Pine Tree Water Control District (Broward)					9/30	
Pinetree Water Control District (Wellington)					9/30	
Port of The Islands Community Improvement District					9/30	
Ranger Drainage District					9/30	
Renaissance Improvement District					9/30	
San Carlos Park Fire Protection and Rescue Service District					9/30	
Sanibel Fire and Rescue District					9/30	
South Central Regional Wastewater Treatment and Disposal Board					9/30	
South Indian River Water Control District					9/30	
South Trail Fire Protection & Rescue District					9/30	
Spring Lake Improvement District					9/30	
St. Lucie West Services District					9/30	
Sunrise Lakes Phase IV Recreation District					9/30	
Sunshine Water Control District					9/30	
Sunny Hills Units 12-15 Dependent District					9/30	
West Villages Improvement District					9/30	
Various Community Development Districts (452)					9/30	
TOTAL	491	5	4	484		

ADDITIONAL SERVICES

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

Accounting systems
Development of budgets
Organizational structures
Financing alternatives
IT Auditing	Fixed asset records
Cost reimbursement
Indirect cost allocation
Grant administration and compliance	

ARBITRAGE

The federal government has imposed complex rules to restrict the use of tax-exempt financing. Their principal purpose is to eliminate any significant arbitrage incentives in a tax-exempt issue. We have determined the applicability of these requirements and performed the rebate calculations for more than 150 bond issues, including both fixed and variable rate bonds.

73

Current Arbitrage Calculations

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

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

Section B

Scenic Highway Community Development District

Proposer

DiBartolomeo, McBee, Hartley & Barnes, P.A. Certified Public Accountants
2222 Colonial Road, Suite 200 Fort Pierce, Florida 34950 (772) 461-8833
591 SE Port St. Lucie Boulevard Port Saint Lucie, Florida 34984 (772) 878-1952
Contact:

Jim Hartley, CPA Principal

TABLE OF CONTENTS

Letter of Transmittal Professional Qualifications
Professional Staff Resources	1-2
Current and Near Future Workload	2
Identification of Audit Team	2
Resumes	3-5
Governmental Audit Experience	6
Additional Data
Procedures for Ensuring Quality Control & Confidentiality	7
Independence	7-8
Computer Auditing Capabilities	8
Contracts of Similar Nature	9
Technical Approach
Agreement to Meet or Exceed the Performance Specifications	10
Tentative Audit Schedule	11
Description of Audit Approach	12-15
Proposed Audit Fee	16

DMHB	DIBARTOLOMEO, MCBEE, HARTLEY & BARNES, P.A.
CERTIFIED PUBLIC ACCOUNTANTS	

Scenic Highway
Community Development District Audit Selection Committee

Dear Committee Members:

We are pleased to have this opportunity to present the qualifications of DiBartolomeo, McBee, Hartley & Barnes, P.A. (DMHB) to serve as Scenic Highway Community Development District’s independent auditors. The audit is a significant engagement demanding various professional resources, governmental knowledge and expertise, and, most importantly, experience serving Florida local governments. DMHB understands the services required and is committed to performing these services within the required time frame. We have the staff available to complete this engagement in a timely fashion. We audit several entities across the State making it feasible to schedule and provide services at the required locations.
Proven Track Record— Our clients know our people and the quality of our work. We have always been responsive, met deadlines, and been willing to go the extra mile with the objective of providing significant value to mitigate the cost of the audit. This proven track record of successfully working together to serve governmental clients will enhance the quality of services we provide.
Experience—DMHB has a history of providing quality professional services to an impressive list of public sector clients in Florida. We currently serve a large number of public sector entities in Florida, including cities, villages, special districts, as well as a large number of community development districts. Our firm has performed in excess of 100 community development district audits. In addition, our senior management team members have between 25 and 35 years experience in serving Florida governments. DMHB is a recognized leader in providing services to governmental and non-profit agencies within the State of Florida. Through our experience in performing audits, we have been able to increase our audit efficiency and therefore reduce cost. We have continually passed this cost saving on to our clients and will continue to do so in the future. As a result of our experience and expertise, we have developed an effective and efficient audit approach designed to meet or exceed the performance specifications in accordance with audit 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 with minimal disruption to your operations. Our firm has frequent technical updates to keep our personnel informed and up to date on all changes that are occurring within the industry.

2222 Colonial Road, Suite 200• Fort Pierce, Florida 34950•772-461-8833 • Fax: 772-461-8872 591 S.E. Port St. Lucie Blvd., •Port St. Lucie, Florida 34984•772-878-1952•Fax: 772-878-1709
Member AICPA	Member AICPA Division for CPA Firms	Member AICPA Private Company Practice Section

WWW.DMHBCPA.NET

Timeliness – In order to meet the Districts needs, we will perform interim internal control testing by January 31st from unaudited preliminary general ledgers provided. The remaining testing will be completed no later than May 1st. We will also review all minutes and subsequent needs related to the review of the minutes by January 31st. Follow up review will be completed as necessary.

Communication and Knowledge Sharing— Another driving force behind our service approach is frequent, candid and open communication with management with no surprises. During the course of the audit, we will communicate with management on a regular basis to provide you with a status report on the audit and to discuss any issues that arise, potential management letter comments, or potential audit differences.
In the accompanying proposal, you will find additional information upon which you can evaluate DMHB’s qualifications. Our full team is in place and waiting to serve you. Please contact us at 2222 Colonial Road, Suite 200 Fort Pierce, FL 34950. Our phone number is (772) 461-8833. We look forward to further discussion on how our team can work together with you.

Very truly yours,

DiBartolomeo, McBee, Hartley & Barnes, P.A.

PROFESSIONAL QUALIFICATIONS
DiBartolomeo, McBee, Hartley & Barnes, P.A. is a local public accounting firm with offices in the cities of Fort Pierce and Port St. Lucie. The firm was formed in 1982.

Professional Staff Resources
Our services will be delivered through personnel in both our Port St. Lucie and Ft. Pierce offices, located at 591 S.E. Port St. Lucie Blvd., Port St. Lucie, FL 34984 and 2222 Colonial Road, Suite 200, Fort Pierce, Florida 34950, respectively. DMHB has a total of 19 professional staff including 9 with extensive experience serving governmental entities.

Professional Staff	Number of	
Classification	Professionals	
Partner	4	
Managers	2	
Senior	2	
Staff	11	
	19	

DiBartolomeo, McBee, Hartley & Barnes provides a variety of accounting, auditing, tax litigation support, estate planning, and consulting services. Some of the governmental, non-profit accounting, auditing and advisory services currently provided to clients include:

Annual financial and compliance audits including Single Audits of State and Federal financial assistance programs under the OMB A-133 audit criteria

Issuance of Comfort Letters, consent letters, and parity certificates in conjunction with the issuance of tax-exempt debt obligations, including compiling financial data and interim period financial statement reviews

Assisting in compiling historical financial data for first-time and subsequent submissions for the GFOA Certificate of Achievement for Excellence in Financial Reporting

1

PROFESSIONAL QUALIFICATIONS (CONTINUED)

Professional Staff Resources (Continued)

Audits of franchise fees received from outside franchisees

Preparation of annual reports to the State Department of Banking and Finance

Audits of Internal Controls – Governmental Special Project

Assistance with Implementation of current GASB pronouncements

Current and Near Future Workload
In order to better serve and provide timely and informative financial data, we have comprised an experienced audit team. Our present and future workloads will permit the proposed audit team to perform these audits within the time schedule required and meet all deadlines.

Identification of Audit Team

The team is composed of people who are experienced, professional, and creative. They fully understand your business and will provide you with reliable opinions. In addition, they will make a point to maintain ongoing dialogue with each other and management about the status of our services.
The auditing firm you select is only as good as the people who serve you. We are extremely proud of the outstanding team we have assembled for your engagement. Our team brings many years of relevant experience coupled with the technical skill, knowledge, authority, dedication, and most of all, the commitment you need to meet your government reporting obligations and the challenges that will result from the changing accounting standards.

A flow chart of the audit team and brief resumes detailing individual team members’ experience in each of the relevant areas follow.
Jim Hartley, CPA – Engagement Partner (resume attached) Will assist in the field as main contact
Jay McBee, CPA – Technical Reviewer (resume attached) Christine Kenny, CPA – Senior (resume attached)

2

Jim Hartley
Partner – DiBartolomeo, McBee, Hartley & Barnes
Experience and Training

Jim has over 35 years of public accounting experience and would serve as the engagement partner. His experience and training include:
35 years of non-profit and governmental experience.
Specializing in serving entities ranging from Government to Associations and Special District audits.
Has performed audits and advisory services for a variety of public sector entities.
Has extensive experience performing audits of federal grant recipients in accordance with the Single Audit Act and the related Office of Management and Budget (OMB) guidelines.
Experienced in maintaining the GFOA Certificate of Achievement.
120 hours of CPE credits over the past 3 years.
Recent Engagements

Has provided audit services on governmental entities including towns, villages, cities, counties, special districts and community development districts. Jim has assisted with financial statement preparation, system implementation, and a variety of services to a wide range of non-profit and governmental entities. Jim currently provides internal audit and consulting services to governmental entities and non-profit agencies to assist in implementing and maintaining “best practice” accounting policies and procedures. Jim provides auditing services to the Fort Pierce Utilities Authority, St. Lucie County Fire District, City of Port St. Lucie, Tradition CDD #1 – 10, Southern Groves CDD #1-6, Multiple CDD audits, Town of St. Lucie Village, Town of Sewall’s Point, Town of Jupiter Island along with several other entities, including Condo and Homeowner Associations.
Education and Registrations
Bachelor of Science in Accounting – Sterling College.
Certified Public Accountant
Professional Affiliations
Member of the American Institute of Certified Public Accountants
Member of the Florida Institute of Certified Public Accountants
Member of the Florida Government Finance Officers Association
Volunteer Service
Treasurer & Executive Board - St. Lucie County Chamber of Commerce
Budget Advisory Board - St. Lucie County School District
Past Treasurer - Exchange Club for Prevention of Child Abuse & Exchange Foundation Board
Board of Directors – State Division of Juvenile Justice

Jay L. McBee
Partner – DiBartolomeo, McBee, Hartley & Barnes

Experience and Training

Jay has over 45 years of public accounting experience and would serve as the technical reviewer on the audit. His experience and training include:
45 years of government experience.
Specializing in serving local government entities.
Has performed audits and advisory services for a variety of public sector entities including counties, cities, special districts, and school districts.
Has experience performing audits of federal grant recipients in accordance with the Single Audit Act and the related Office of Management and Budget (OMB) guidelines, including Circular A-133 and the Rules of the Auditor General.
Has extensive experience in performing pension audits.
Experienced in developing and maintaining the GFOA Certificate of Achievement.
120 Hours of relevant government CPE credits over the past 3 years.
Experience in municipal bond and other governmental-financing options and offerings.
Recent Engagements
Has provided auditing services on local governmental entities including towns, villages, cities, counties, special district and community development districts. Jay has assisted with financial preparation, system implementation, and a variety of government services to a wide range of governmental entities. Jay currently provides auditing services to the City of Port St. Lucie, City of Okeechobee Pension Trust Funds, St. Lucie County Fire District Pension funds, along with several other non-profit and governmental entities.

Education and Registrations
Bachelor of Science in Accounting and Quantitative Business Management – West Virginia University.
Certified Public Accountant
Professional Affiliations
Member of the American Institute of Certified Public Accountants
Member of the Florida Institute of Certified Public Accountants
Member of the Florida Government Finance Officers Association
Volunteer Service
Member of the St. Lucie County Citizens Budget Committee
Finance committee for the First United Methodist Church
Treasurer of Boys & Girls Club of St. Lucie County

Christine M. Kenny, CPA
Senior Staff – DiBartolomeo, McBee, Hartley & Barnes
Experience and training
Christine has over 18 years of public accounting experience and would serve as a senior staff for the Constitutional Officers. Her experience and training include:

18 years of manager and audit experience.
Has performed audits and advisory services for a variety of public sector entities including counties, cities, towns and special districts.
Has experience performing audits of federal grant recipients in accordance with the Single Audit Act and the related Office of Management and Budget (OMB) guidelines, including
Circular A-133 and the Rules of the Auditor General.
100 hours of relevant government CPE credits over the past 3 years.

Recent Engagements

Has provided audit services on governmental entities including towns, villages, cities and special districts. Christine has assisted with financial statement preparation, system implementation, and a variety of services to a wide range of non-profit and governmental entities. Christine currently provides services to multiple agencies to assist in implementing and maintaining “best practice” accounting policies and procedures.
Engagements include St. Lucie County Fire District, City of Fort Pierce, Town of Sewall’s Point, and Town of St. Lucie Village.

Education and Registrations

Bachelor of Science in Accounting – Florida State University
Professional Affiliations
Active Member of the Florida Institute of Certified Public Accountants
Active Member of the American Institute of Certified Public Accountants
Member of the Florida Government Finance Officers Association

PROFESSIONAL QUALIFICATIONS (CONTINUED)

Governmental Audit Experience
DiBartolomeo, McBee, Hartley & Barnes, P.A., through its principals and members, has provided continuous in-depth professional accounting, auditing, and consulting services to local government units, nonprofit organizations, and commercial clients. Our professionals have developed considerable expertise in performing governmental audits and single audits and in preparing governmental financial statements in conformance with continually evolving GASB pronouncements, statements, and interpretations. All of the public sector entities we serve annually are required to be in accordance with GASB pronouncements and government auditing standards. We currently perform several Federal and State single audits in compliance with OMB Circular A- 133 and under the Florida Single Audit Act. Our professionals are also experienced in assisting their clients with preparing Comprehensive Annual Financial Reports (GFOA).
All work performed by our firm is closely supervised by experienced certified public accountants. Only our most seasoned CPA’s perform consulting services. Some of the professional accounting, auditing, and management consulting services currently provided to our local governmental clients include:

Annual financial and compliance audits including Single Audits of State and Federal financial assistance programs under OMB A-133 audit criteria and the Florida Single Audit Act
Assisting in compiling historical financial data for first-time and supplemental submissions for GFOA Certificate of Achievement of Excellence in Financial Reporting
Audits of franchise fees received from outside franchisees
Assistance with Implementation of GASB-34
Internal audit functions
Fixed assets review and updating cost/depreciation allocations and methods

ADDITIONAL DATA

Procedures for Ensuring Quality Control & Confidentiality

Quality control in any CPA firm can never be taken for granted. It requires a continuing commitment to professional excellence. DiBartolomeo, McBee, Hartley & Barnes is formally dedicated to that commitment.

In an effort to continue to maintain the standards of working excellence required by our firm, DiBartolomeo, McBee, Hartley & Barnes, P.A. joined the Quality Review Program of the American Institute of Certified Public Accountants. To be a participating member firm, a firm must obtain an independent compliance review of its quality control policies and procedures to ascertain the firm’s compliance with existing auditing standards on the applicable engagements. The scope of peer review is comprehensive in that it specifically reviews the following quality control policies and procedures of the participating firm:

Professional, economic, and administrative independence
Assignment of professional personnel to engagements
Consultation on technical matters
Supervision of engagement personnel
Hiring and employment of personnel
Professional development
Advancement
Acceptance and continuance of clients
Inspection and review system

Independence

Independence is a hallmark of our profession. We encourage our staff to use professional judgment in situations where our independence could be impaired or the perception of a conflict of interest might exist. In the governmental sector, public perception is as important as professional standards. Therefore, independent auditors must exercise utmost care in the performance of their duties.

Our firm has provided continuous certified public accounting services in the government sector for 31 years, and we are independent of the Community Development Districts as defined by the following rules, regulations, and standards:

ADDITIONAL DATA (CONTINUED)

Independence (Continued)

Au Section 220 – Statements on Auditing Standards issued by the American Institute of Certified Public Accountants
ET Sections 101 and 102 – Code of Professional Conduct of the American Institute of Certified Public Accountants
Chapter 21A-21, Florida Administrative Code
Section 473.315, Florida Statutes
Government Auditing Standards, issued by the Comptroller General of the United States

Computer Auditing Capabilities

DiBartolomeo, McBee, Hartley & Barnes’ strong computer capabilities as demonstrated by our progressive approach to computer auditing and extensive use of microcomputers. Jay McBee is the MIS partner for DMHB. Jay has extensive experience in auditing and evaluating various computer systems and would provide these services in this engagement.

We view the computer operation as an integral part of its accounting systems. We would evaluate the computer control environment to:

Understand the computer control environment’s effect on internal controls
Conclude on whether aspects of the environment require special audit attention
Make preliminary determination of comments for inclusion in our management letter

This evaluation includes:

System hardware and software
Organization and administration
Access

Contracts of Similar Nature within References

Client	
Years	Annual Audit In Accordance With GAAS	
Engagement Partner	Incl. Utility Audit/ Consulting	
GFOA
Cert.	GASB 34
Implementation & Assistance	
Total Hours	
St. Lucie County Fire District Karen Russell, Clerk-Treasurer (772)462-2300	1984 -
Current	
√	
Jim Hartley			
√	
250-300	
City of Fort Pierce
Johnna Morris, Finance Director (772)-460-2200	2005-
current	
√	
Mark Barnes		
√	
√	
800	
Fort Pierce Utilities Authority Nina Hurtubise, Finance Director (772)-466-1600	2005-
current	
√	
Jim Hartley	
√	
√	
√	
600	
Town of St. Lucie Village
Diane Robertson, Town Clerk (772) 595-0663	
1999 –
current	
√	
Jim Hartley			
√	
100	
City of Okeechobee Pension Trust Funds
Marita Rice, Supervisor of Finance (863)763-9460	
1998 –
current	
√	
Jay McBee				
60	
St. Lucie County Fire District 175 Pension Trust Fund
Chris Bushman , Captain (772) 462-2300	1990 –
current	
√	
Jay McBee				
60	
Tradition Community Development District 1-10
Alan Mishlove,District Finance Manager
(407)382-3256	
2002 -
current	

√	

Jim Hartley			

√	

350	
Legends Bay Community Development District Patricia Comings-Thibault
(321)263-0132	2013-
current	
√	
Jim Hartley				
50	
Union Park Community Development District Patricia Comings-Thibault
(321)263-0132	2013-
current	
√	
Jim Hartley				50	
Deer Island Community Development District Patricia Comings-Thibault (321)263-0132	2013-
current	
√	
Jim Hartley				
50	
Park Creek Community Development District Patricia Comings-Thibault (321)263-0132	2013-
current	

√	

Jim Hartley				

50	
Waterleaf Community Development District Patricia Comings-Thibault (321)263-0132	2013-
current	
√	
Jim Hartley				
50	

TECHNICAL APPROACH
An Express Agreement to Meet or Exceed the Performance Specifications.
The audit will be conducted in compliance with the following requirements:

Rules of the Auditor General for form and content of governmental audits
Regulations of the State Department of Banking and Finance
Audits of State and Local Governmental Units-American Institute of Certified Public Accountants.
The audit report shall contain the opinion of the auditor in reference to all financial statements, and an opinion reflecting compliance with applicable legal provisions.
We will also provide the required copies of the audit report, the management letter, any related reports on internal control weaknesses and one copy of the adjusting journal entries and financial work papers.
The auditor shall, at no additional charge, make all related work papers available to any Federal or State agency upon request in accordance with Federal and State Laws and Regulations.
We will work in cooperation with the District, its underwriters and bond council in regard to any bond issues that may occur during the term of the contract.
The financial statements shall be prepared in conformity with Governmental Accounting Standards Board Statement Number 34, 63 and 65.

We will commit to issuing the audit for each Fiscal year by June 1st of the following year. In order to ensure this we will perform interim internal control testing as required by January 31st from unaudited preliminary general ledgers provided. The remaining testing will be completed no later than May 1st. We will also review all minutes and subsequent needs related to the review of the minutes by January 30th. Follow up review will be completed as necessary.

b. A Tentative Schedule for Performing the Key phases of the Audit

Audit Phase and Tasks

Planning Phase:
Meetings and discussions with Scenic Highway Community Development District personnel regarding operating, accounting and reporting matters
Discuss management expectations, strategies and objectives
Review operations Develop engagement plan
Study and evaluate internal controls Conduct preliminary analytical review
Detailed Audit Phase:
Conduct final risk assessment Finalize audit approach plan
Perform	substantive	tests	of	account
balances
Perform	single	audit	procedures	(if applicable)
Perform statutory compliance testing
Closing Phase:
Review subsequent events, contingencies and commitments
Complete	audit	work	and	obtain management representations
Review proposed audit adjustments with client
Reporting Phase:
Review		or	assist	in		preparation	of financial statement for Scenic Highway Community Development District Prepare	management	letter	and	other special reports
Exit conference with Scenic Highway Community Development District officials and management
Delivery of final reports

Oct.

Nov.

Dec.

Jan.

Feb.

Mar.

Apr.

SPECIFIC AUDIT APPROACH
Our partners are not strangers who show up for an entrance conference and an exit conference. We have developed an audit plan that allows the partners to directly supervise our staff in the field. By assigning two partners to the audit, we will have a partner on-site for a significant portion of the fieldwork. This also gives the District an additional contact individual for questions or problems that may arise during the audit.

The scope of our services will include a financial, as well as, a compliance audit of the District’s financial statements. Our audit will be conducted in accordance with auditing standards generally accepted in the United States and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Additionally, our audit will be conducted in accordance with the provisions of Chapter 10.550, Rules of the Auditor General, which govern the conduct of local government entity audits performed in the State of Florida.

Our audit approach places emphasis on the accounting information system and how the data is recorded, rather than solely on the verification of numbers on a financial statement. This approach enables us to:

Maximize our understanding of the District’s operating environment
Minimize time required conducting the audit since we start with broad considerations and narrow to specific audit objectives in critical areas
Our audit approach consists of four phases encompassing our audit process:

Planning Phase
Detailed Audit Phase
Closing Phase
Reporting

Planning Phase
Meetings and Expectations:
Our first step in this phase will be to set up a planning meeting with the financial and operating management of Scenic Highway Community Development District. Our goal here is to eliminate “surprises.” By meeting with responsible officials early on we can discuss significant accounting policies, closing procedures and timetables, planned timing of our audit procedures and expectations of our work. This will also be the starting point for our discussions with management related to SAS No. 99-Consideration of Fraud in a Financial Statement Audit. Inquiries will be made regarding managements knowledge of fraud and on management’s views regarding the risk of fraud.

Review Operations and Develop Engagement Plan
It is critical that we understand the District’s operating environment. To do this we will obtain and review such items as, organizational charts, recent financial statements, budget information, major contracts and lease agreements. We will also gather other information necessary to increase our understanding of the District’s operations, organization, and internal control.

Study and Evaluate Internal Control
As part of general planning, we will obtain an understanding and assessment of the District’s control environment. This assessment involves a review of management’s operating style, written internal control procedures, and the District’s accounting system. The assessment is necessary to determine if we can rely on control procedures and thus reduce the extent of substantive testing.

We then test compliance with established control procedures by ascertaining that the significant strengths within the system are functioning as described to us. Generally, transactions are selected and reviewed in sufficient detail to permit us to formulate conclusions regarding compliance with control procedures and the extent of operation compliance with pertinent laws and regulations. This involves gaining an understanding of the District’s procedures, laws and regulations, and testing systems for compliance by examining contracts, invoices, bid procedures, and other documents. After testing controls, we then evaluate the results of those tests and decide whether we can rely on controls and thus reduce other audit procedures.

Conduct Preliminary Analytical Review
Also during the planning stage, we undertake analytical procedures that aid us in focusing our energies in the right direction. We call these analytical reviews.
A properly designed analytical review can be a very effective audit procedure in audits of governmental units. Analytical reviews consist of more than just a comparison of current-year actual results to prior-year actual results. Very effective analytical review techniques include trend analysis covering a number of years and comparisons of information not maintained totally within the financial accounting system, such as per capita information, prevailing market interest rates, housing statistics, etc.

Some examples of effective analytical reviews performed together and/or individually include:

Comparison of current-year actual results with current-year budget for the current and past years with investigation of significant differences and/or trends
Trend analysis of the percentage of current-year revenues to current-year rates for the current and previous years with investigation of significant changes in the collection percentage
Trend analysis of the percentage of expenditures by function for the current and previous years with investigation of significant changes in percentages by department
Monthly analysis of receipts compared to prior years to detect trends that may have audit implications
Conclusions reached enable us to determine the nature, timing and extent of other substantive procedures.

Detailed Audit Phase

Conduct Final Risk Assessment and Prepare Audit Programs
Risk assessment requires evaluating the likelihood of errors occurring that could have a material affect on the financial statements being audited. The conclusions we reach are based on many evaluations of internal control, systems, accounts, and transactions that occur throughout the audit. After evaluating the results of our tests of control and our final risk assessment we can develop detailed audit programs.
Perform Substantive Tests of Account Balances
These tests are designed to provide reasonable assurance as to the validity of the information produced by the accounting system. Substantive tests involve such things as examining invoices supporting payments, confirmation of balances with independent parties, analytical review procedures, and physical inspection of assets. All significant accounts will be subjected to substantive procedures. Substantive tests provide direct evidence of the completeness, accuracy, and validity of data.

Perform Single Audit Procedures (if applicable)
During the planning phase of the audit we will request and review schedules of expenditures of federal awards and state financial assistance. These schedules will be the basis for our determination of the specific programs we will test.
In documenting our understanding of the internal control system for the financial statement audit, we will identify control activities that impact major federal and state programs as well. This will allow us to test certain controls for the financial audit and the single audit concurrently. We will then perform additional tests of controls for each federal and state program selected for testing. We will then evaluate the results of the test of controls to determine the nature, timing and extent of substantive testing necessary to determine compliance with major program requirements.

Perform Statutory Compliance Testing
We have developed audit programs for Scenic Highway Community Development District designed to test Florida Statutes as required by the Auditor General. These programs include test procedures such as general inquiries, confirmation from third parties, and examination of specific documents.

Closing Phase

During the closing phase we perform detail work paper reviews, request legal letters, review subsequent events and proposed audit adjustments. Communication with the client is critical in this phase to ensure that the information necessary to prepare financial statements in conformity with accounting principles generally accepted in the United States has been obtained.

Reporting Phase
Financial Statement Preparation
As a local firm, we spend a considerable amount of time on financial statement preparation and support. With this in mind, we can assist in certain portions of the preparation of financial statements or simply review a draft of financials prepared by your staff. We let you determine our level of involvement.

Management Letters
We want to help you solve problems before they become major.
Our management letters go beyond citing possible deficiencies in the District’s internal control structures. They identify opportunities for increasing revenues, decreasing costs, improving management information, protecting assets and improving operational efficiency.
The diversity of experience of our personnel and their independent and objective viewpoints make the comments, observations, and conclusions presented in our management letters a valuable source of information. We have provided positive solution-oriented objective recommendations to our governmental clients regarding investments, accounting accuracy, data processing, revenue bonds, payroll, utility billing, purchasing, budgeting, risk management, and internal auditing.
This review ensures the integrity of the factual data in the management letter but does not influence or impair our independence.

Exit Conferences and Delivery of Reports
We anticipate meeting with appropriate District personnel in February and issuing the final required reports by the May meeting of each year.

PROPOSED AUDIT FEE

DiBartolomeo, McBee, Hartley & Barnes P.A. will perform the annual audit of Scenic Highway Community Development District as follows:

September 2024	$ 3,200	
September 2025	$ 3,300	
September 2026	$ 3,450	
September 2027	$ 3,600	
September 2028	$ 3,800	

In years of new debt issuance fees may be adjusted as mutually agreed upon.

Section C

Proposal to Provide Auditing Services

Scenic Highway Community Development District
For the Fiscal Year Ending September 30, 2024
With an Option for Four Additional Annual Renewals Submitted by:

McDirmit Dav

1800 Pembrook Drive
Suite 170 Orlando, Florida 3281O
(407) 843-5406

CONTACT: Tamara Campbell, C.P.A.

tcampbell(wmcdirmitdavis.com
www.mcdirmitdavis.com

Proposal for Audit Services to
Scenic Highway Community Development District
Table of Contents

Page
Letter of Interest
Company Background	3
Peer Review Letter	7
Audit Personnel Experience	9
References	12
Service Approach	14
Cost Proposal	16

Letter of Interest

McDirm	Davis

November 15, 2024

Monica Virgen, District Manager
Scenic Highway Communffy Development District

1800 Pembrook Drive, Suite 170
Orlando, Florida 32810
407-843-5406
www.mcdirmitdavis.com

Thank you for the opportunity to submit our qualifications and experience to serve as independent auditors of Scenic Highway Community Development District. The accompanying proposal will provide you detailed information regarding the scope of services to be provided, as well as a profile of the firm, the individuals who will serve you, our qualifications and experience, and representative clients, including specific references.

It is our understanding that we will provide the following services:

Financial audit of the basic financial statements of Scenic Highway Community Development District for the fiscal year ending September 30, 2024, with an option for four additional annual renewals.
We will commit to maintain staff required to conclude the audits within the time constraints indicated in the RFP.
The audit will be performed in accordance with generally accepted auditing standards, Governmental Auditing Standards and the Rules of the Auditor General of the State of Florida.

We believe we are the best-qualified firm to perform the engagement for the following reasons:

We presently audit over forty Community Development Districts, fourteen municipalities and one special water district and have an excellent working knowledge of generally accepted accounting principles related to governmental entities.
We assist in the preparation of the financial statements for most of these governmental entities.
We have assisted nine municipalities in receiving the GFOA "Certificate of Achievement for Excellence in Financial Reporting". Most of these municipalities have been receiving the "Certificate of Achievement" between ten and twenty years. Tamara Campbell is active as a national review team member of the GFOA's "Certificate of Achievement for Excellence in Financial Reporting" program. As a review team member, Ms. Campbell reviews and evaluates financial reports submitted by cities and counties to determine whether the financial reports meet the stringent requirements to receive the GFOA's prestigious award. Participating as a review team member, Ms. Campbell has demonstrated her expertise in governmental accounting and auditing.
We have strong information technology ability and will input the District's general ledger balances into our
ProSystem fx Engagement software and perform a virtually "paperless" audit. The District's Financial Statements are linked to the general ledger; therefore, the likelihood of errors on the financial statements is reduced.
We have recent and continuous experience and have devoted a great deal of our continuing education to the governmental auditing and accounting field. Our firm meets the independence and education requirements of the Government Auditing Standards issued by the Comptroller General of the United States. Our firm is independent of Scenic Highway Community Development District as defined by Government Auditing Standards.

the	partner

We are members of the American and Florida Institutes of Certified Public Accountants and an Associate member of the Governmental Finance Officers Association. Our firm is active in governmental organizations throughout Central Florida and has served on governmental committees of the Florida Institute of CPA's.
We are a local firm with personnel committed to quality and professional performance, accustomed to providing a high level of client satisfaction. We believe that our firm is part of a team effort to assist the District in developing the best financial reporting possible.
We have a history of continuity of personnel assigned to the engagement. Our single office firm and low personnel turnover assures uninterrupted services from our partners and staff. We have a staff of 28 people and 8 of those are governmental audit staff.
McDirmit Davis, LLC has not colluded with any of the proposers, and we have not defaulted on any previous contract, and are not in arrears on any previous or existing contract and are properly licensed.

Because of our unique qualifications and a philosophy based on complete dedication to client service, we feel confident that we can provide you with responsiveness and a range of experience that will best serve your needs.

Ms. Tamara Campbell, partner, is authorized to represent the firm and may be contacted at 1800 Pembrook Drive, Suite 170, Orlando, Florida 32810, or phone (407) 843-5406.

We would consider it a privilege to continue to serve as independent auditors for Scenic Highway Community Development District.

Sincerely,

McDirmit Davis, LLC

Tamara Campbell, CPA

Company Background

Davi

About Us:

McDirmit Davis, LLC was incorporated in the State of Florida in August 1984 and serves Central Florida from its centrally located office in Orlando, Florida. The partners and managers have over 100 years of combined experience in public accounting, and our firm has grown to be ranked as one of the top 10 accounting firms in Central Florida by the Orlando Business Journal.
When considering whether to hire our firm, you will find that
McDirmit Davis can be differentiated from our competitors in several areas, such as:

Local, Experienced and Involved Partners: Our partners and managers have over 100 years of combined experience in public accounting. Tammy has over eighteen (18) years of governmental accounting and auditing experience, including municipalities, airport authorities and over 40 community development districts.

Commitment to Quality: McDirmlt Davis has received a "pass" audit opinion by our peer reviewers regarding our firm's Quality Control Standards.

Timely Audits: Our commitment is to meet all audit deadlines; all of our audits have been performed according to agreed audit schedules.

Our firm has a wide range of clients providing both goods and services in the Central Florida area. Our practice encompasses auditing, accounting, management advisory and tax services. A list of all governmental clients audited by us for the fiscal years 2018-2023 is as follows:

Over Forty Community Development Districts
City of Belle Isle, Florida "* City of Clermont, Florida "* City of Fruitland Park, FloridaA City of Inverness, Florida" City of Lake Helen, Florida" City of Lake Mary, Florida"* City of Longwood, FloridaA* City of Mascotte, Florida"
City of Minneola, Florida"

City of Orange City, FloridaA* City of Tavares, Florida"* City of Umatilla, Florida"* Homosassa Special WaterA
Sun'n Lake of Sebring Improvement District" Town of Montverde, FloridaA
Town of Palm Shores, Florida" Town of Windermere, Florida"

AThese entities are presently clients of McDirmit Davis, LLC
*These entities participate in the Certificate of Achievement for Excellence in Financial Reporting program.

General Information about McDirmit Davis

License to Practice in Florida
Our Firm and all key professional staff are properly licensed to practice in the state of Florida. In addition, our Firm and all assigned key personnel are in good standing with the Florida Board of Accountancy. We can provide a copy of actual license, if requested.
Independence
McDirmit Davis, LLC is independent of the District as defined by auditing standards contained in Government Auditing Standards.

McDirmit

Governmental Audit Quality Center
McDirmit Davis, LLC is a member of the AICPA's Governmental Audit Quality Center which is dedicated to establishing the highest standards of audit quality in the governmental accounting and audit sector.
External Quality Control Review
Our Firm understands the importance of developing a formal quality control program, and therefore have been a member of the Private Companies Practice Section of the American Institute of Certified Public Accountants since 1985. Member firms are required to adhere to quality control standards established by the AICPA Quality Control Standards Committee and to submit to peer reviews of the firm's accounting and audit practice. Peer reviews are intensive reviews of a firm's quality control system by an independent CPA firm. Our firm has had seven peer reviews performed by the American Institute of Certified Public Accountants. Each peer review has included a review of a local governmental entity.

On our most recent peer review performed in 2023, we received a peer review rating of "pass", which is the highest rating that a firm can receive under the revised peer review standards. We have never been subject to any litigation or disciplinary actions by a client, the State or any professional organization for substandard field work. A copy of our firm's most recent peer review report follows this section. These peer reviews included a review of at least two governmental engagements, and it should be noted that there were no findings as a result of this review. We have never withdrawn from an engagement prior to the agreed expiration date.
Size and Organization
McDirmit Davis LLC has 28 employees, the total number of governmental audit staff is 8; the professional staff of our firm has been conducting governmental audits in the Central Florida area for the past thirty years. We are experienced auditors in a variety of industries and offer experience in auditing federal grants under the Single Audit Act and performing compliance audits of state grants.
Our experience in governmental auditing has led to the development of efficient procedures that provide various client benefits. Our services provide our clients with a wide range of knowledge, confidence, and helpful management advice.

Memberships

e	•

American Institute	Florida Institute of
of Certified Public	Certified Public
Accountants	Accountants

Finance Officers	Quality Center Association

e Florida Governmen•t

Government Audit

McDirmit	is

Below is a listing of the type of other services that we have provided to governmental clients:

Assistance in preparation of Comprehensive Annual Financial Reports for recognition by the Government Finance Officers Certificate of Achievement Program.
Issuance of Comfort Letters and Consent Letters in conjunction with the issuance of tax-exempt bonds.
Assistance on earty implementation of new GASB Statements.
Assistance in compiling historical financial data for first-time submissions for GFOA Certificate of Achievement for Excellence in Financial Reporting.
Detailed internal control studies and evaluations of accounting systems.

Engagement Team
The following table lists the names of firm accounting personnel assigned to the audit:

Name	Audit Role

Tamara Campbell, CPA Carlos Vidal, CPA Anthony Zelaya

Engagement Partner Engagement Manager Engagement Senior

All of the above people have considerable experience on governmental audit engagements. All supervisory personnel assigned to the audit, are Certified Public Accountants. The engagement partner and audit senior will be assigned to audit on a full-time basis. In addition to the partner and managers, McDirmit Davis will utilize various audit senior and staff members for audtt fieldwork.
Continuing Education
McDirmit Davis, LLC is committed to the personal and professional growth of its staff. Our firm requires an annual minimum of 40 hours of continuing professional education for each staff member.

Our governmental audit staff complies with the continuing education requirements of the State of Florida, the Governmental Accountability Office (GAO), and Governmental Auditing Standards (Yellow Book). Therefore at least 24 hours during a 2- year period must be in subjects directly related to the government environment and to governmental auditing. Our governmental audit staff always exceed this requirement since they attend each year the Florida Governmental Financial Officer's Association Annual Conference which provides 22 hours of training in governmental accounting and auditing.
As a result of our governmental experience, our staff has taught classes or lectured on various topics. We offer "in-house" education courses for our staff, which at times, our clients have attended. In addition, we are available to teach seminars for the benefit of the District's accounting staff.

cDirmit Davis

Information Technology
Our firm has one dedicated Information Technology specialist who has several years' experience in setting up and administering computer systems and networks of all sizes. In addition, all governmental audit personnel are experienced with various governmental software programs. We utilize automated, paperless auditing software which stores all trial balances and audit workpapers electronically. We also use Data Analysis Software, which enables us to make random, and targeted sample selections.

We also have several methods for the District to transmit audit infonnation securely. A client portal option, a secure email upload system, and a tailored engagement organizer system.

Records Retention
Our firm maintains records in accordance with local, state, and Federal Public Records Retention Requirements.
Federal or State Reviews
Any Federal or State desk review has resulted in no findings, and we have never undergone a Federal or State field audit.

Peer Review Letter

@
PRIDA, GUIDA & PEREZ, P.A.
CERTIFIED PUBUC ACCOUNTANTS
250.4 W. KATHLEEN STREET
TAMPA, FL.ORIDA 33607
TELEPHONE: (813) 226·6091
FAX: (813) 229-7754

Report on the Firm's System of Quality Control

December 7, 2023

To the partners ofMcDirmit Davis, LLC And the Peer Review Committee of the
Florida Institute of Certified Public Accountants

We have reviewed the system of quality control for the accounting and auditing practice of McDirmit Davis, LLC (the finn) in effect for the year ended June 30, 2023. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants (Standards).

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

Firm's Responsibility

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

Peer Reviewer's Responsibility

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

Required Selections aod Considerations

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

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

MEMBER AMERICAN lNSTITUTE OF CERTIFIED PUBL.IC ACCOUNTANTS MEMSER FLORIDA INSTJ'TUTE OF CE:RTIFll!:0 PUBLIC ACCOUNTANTS

Opinion

In our opinion, the system of quality control for the accounting and auditing practice of McDinnit Davis, LLC in effect for the year ended June 30, 2023, has been suitably designed and complied with to provide the finn with reasonable assurance of performing and reporting in conformity with applicable professional standards in aJI material respects. Finns can receive a rating of pass, pass with dejiciency(ies), or fail. McDinnit Davis, LLC has received a peer review rating of pass.

Prida Guida & Perez, P.A.

PRIDA, GUIDA & PEREZ. P.A.

Audit Personnel Experience

Tammy Campbell, CPA
Partner
Education, Certifications, and Licenses
B.S. Degree in Accounting, University of Central Florida
Masters in Taxation, University of Central Florida
CPA, Certified Public Accountant - Florida

Affiliations and Community Involvement
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)
Florida Government Finance Officers Association (FGFOA)
Reviewer for GFOA's "Certificate of Achievement for Excellence in Financial Reporting" program
Member of the Orange County School Board Audit Advisory Committee

Continuing Professional Education
Tammy has completed over 120 hours of Continuing Professional Education (CPE) in the area of governmental accounting and auditing within the past three years and meets the requirements of Governmental Auditing Standards (the "Yellow Book'J. CPE included classes on Single Audits, the Yellow Book, and changes in governmental accounting principles, such as GASBS 87 on leases.
Experience
Tammy has 20 years of governmental accounting and auditing experience, including municipalities and special districts.
Her experience has included planning, fieldwork, and preparation of comprehensive annual financial reports for several governmental audit engagements.
Tammy has worked with all municipalities in the ACFR preparation process, including assisting most cities with obtaining the GFOA Certificate of Achievement.

Governmental Audit Experience (Past 5 years)

Over 50 Community Development Districts
City of Belle Isle
City of Clermont
City of Fruitland Park
City of Inverness
City of Lake Helen
City of Lake Mary
City of Longwood
City of Mascotte

City of Minneola
City of Orange City
City of Tavares
City of Umatilla
Town of Montverde
Town of Palm Shores
Town of Windermere
Homosassa Water District
Sun N Lake Improvement District

J

Carlos Vidal, CPA
Audit Manager

Education, Certifications, and Licenses
Bachelor of Science in Accounting, University of Central Florida
Bachelor of Science in Finance, University of Central Florida
Master of Science in Accounting, University of Central Florida
CPA, Certified Public Accountant - Florida
Affiliations and Community Involvement
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)
Florida Government Finance Officers Association (FGFOA)
Affordable Housing Association of Certified Public Accountants (AHACPA)

Continuing Professional Education
Carlos has completed over 120 hours of Continuing Professional Education (CPE) in the area of governmental accounting and auditing within the past three years and meets the requirements of Governmental Auditing Standards.

Experience
Carlos has 8 years of governmental accounting and auditing experience.
He has significant experience in the audits of governmental and not-for-profit entities, and HUD property entities.

Governmental Audit Experience (Past 5 years)

Various Community Development Districts
City of Belle Isle
City of Inverness
City of Lake Helen
City of Longwood
City of Minneola

City of Orange City
City of Tavares
City of Umatilla
Town of Windermere

Anthony Zelaya
Audit Senior
Education, Certifications, and Licenses
Bachelor of Science in Accounting, University of Central Florida
Associate of Arts in General Studies, Valencia College
Associate of Science in Restaurant Management, Valencia College

Affiliations and Community Involvement
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)
Florida Government Finance Officers Association (FGFOA)
Continuing Professional Education
Anthony has completed over 40 hours of Continuing Professional Education (CPE) in the area of governmental accounting and auditing within the past two years and meets the requirements of Governmental Auditing Standards.
Experience
Anthony has 4 years of governmental accounting and auditing experience.
He has significant experience in the audits of governmental and not-for-profit entities.
Anthony is one of the firm's single audit specialists and is knowledgeable on various compliance requirements.
Anthony has worked with all municipalities in the ACFR preparation process, including assisting most cities with obtaining the GFOA Certificate of Achievement.

Governmental Audit Experience (Past 5 years)

Various Community Development Districts
City of Belle Isle
City of Clermont
City of Fruitland Park
City of Inverness
City of Lake Helen
City of Lake Mary
City of Longwood

City of Mascotte
City of Minneola
City of Orange City
City ofTavares
City of Umatilla
Town of Montverde
Town of Palm Shores
Homosassa Special Water District

References of Governmental Accounting Experience

PrincioalClient Contact	Scooeof Work	Years	
			
Sun'n Lake of Sebring Improvement District	
Ms. Coral Benka, Finance Director

5306 Sun'n Lake Blvd. Sebring, FL 33872 cbenka@snldistrict.org	Annual Financial & Compliance Audit and preparation of Financials	2011 to Present	
Trevesta Community Development District	
Ms. Venessa Smith Rizzetta and Company Senior Accountant

3434 Colwell Ave.
Suite 200
Tampa, Florida 33614 vsmithc@rizzetta.com	Annual Financial & Compliance Audit and preparation of Financials	2021 to Present	
Meadow Pointe II Community Development District	
Ms. Helena Schneider lnframark
Accounting Supervisor
210 N. University Drive Suite 702
Coral Springs, Florida 33071 helena.schneider@inframark.com	Annual Financial & Compliance Audit and preparation of Financials	2012 to Present	
Toscana Isles CommunityDevelooment District	
Mr. Jeffrey Pinder
Wrathe/1 Hunt and Associates Controller

2300 Glades Road Suite 410W
Boca Raton, Florida 33431 Q.inderi@whhassociates.com	Annual Financial & Compliance Audit and preparation of Financials	2015to Present	
Homosassa Special Water District	
Ms. Jenn Roberts, Manager
7922 W. Grover Cleveland Blvd. Homosassa, FL 34448 iroberts@homosassawater.com	Annual Financial & Compliance Audit and preparation of Financials	2007to Present	

List of 2021-2023 Community Development District Audits:
Community Development District
Beach Road Golf Estates Community Development District Beacon Lakes Community Development District
Belmont Community Development District Bexley Community Development District Celebration Community Development District
Chapel Crossings Community Development District Concorde Station Community Development District Concorde Estates Community Development District Dovera Community Development District Enterprise Community Development District
Fiddler's Creek Community Development District #1 Heritage Isle at Viera Community Development District Hidden Creek North Community Development District Hills of Minneola Community Development District Holly Hill Road East Community Development District Long Lake Reserve Community Development District Meadow Pointe II Community Development District Mediterra Community Development District
Mirabella Community Development District
Osceola Village Center Community Development District Panther Trails Community Development District
Scenic Highway Community Development District
Southaven Community Development District
Southern Hills Plantation II Community Development District Spring Ridge Community Development District
Summer Woods Community Development District Summerstone Community Development District Suncoast Community Development District Sweetwater Creek Community Development District
The Crossings at Fleming Island Community Development District The Woodlands Community Development District
Toscana Isles Community Development District Town of Kindred Community Development District Towne Park Community Development District Trevesta Community Development District
Trout Creek Community Development District University Square Community Development District University Village Community Development District Valencia Water Control District
Watergrass II Community Development District Westridge Community Development District
Westside Haines City Community Development District Willow Walk Community Development District

County
Lee
Miami-Dade Hillsborough Pasco Osceola Pasco Pasco Osceola Seminole Osceola Collier Brevard Hillsborough Lake
Polk
Pasco Pasco Collier Hillsborough Osceola Hillsborough Polk
St. Johns Hernando Hernando Manatee Pasco Pasco
St. Johns Clay North Port Sarasota Osceola Polk Manatee St. Johns Lee
Lee
Orange Pasco Polk Polk Manatee

Service Approach

McDirm	Davis
Service Approach
Our audit will be segmented as follows:

Phase 1:Audit Planning
Phase 2:Evaluation and Testing of Internal Controls Phase 3:Substantive Testing
Phase 4:Reporting

I

Phase 1: Audit Planning
Preliminary planning includes deciding on an overall strategy for the audit, obtaining an understanding of the entity and its environment, including its internal control, making an initial assessment of audit risk and materiality, and deciding on the overall timing of the engagement. We will also begin to assemble our "permanent file," which consists of copies of organizational charts, District manuals, documents, and financial and other management systems.
We will meet w h staff of the District to obtain an understanding of the
flow of transactions through your accounting system. This includes understanding your computer environment in order to comply with the requirements of AU-C 300, Planning an Audit. We will also gather information to identify fraud risks as required by AU-C 240 Consideration of Fraud in a Financial Statement Audit.
We will also perform preliminary analytical procedures and compare trends for the current and at least the two previous years for unusual fluctuations. This will include review of both budget and actual amounts.

During this planning phase, we will ask management and staff at the District to identify areas of higher risk as well as other areas that they want us to focus on during our audit. We will also provide the District with a list of all schedules to be prepared by the District.
Phase 2: Evaluation and Testing of Internal Controls and Compliance
During Phase 2, we will evaluate your control policies and procedures to determine if they are functioning properly in significant transaction classes. To gain an understanding of the procedures in place, and current internal control structure, we typically conduct interviews with staff and management involved in the specific transaction class to be tested. We then perform tests of these controls to determine with reasonable assurance that control procedures are functioning as planned and whether further testing will be needed.

As part of our tests of controls, we will include tests of compliance with applicable ordinances, and state and federal laws and regulations. In order to determine which ordinances, laws and regulations to test for compliance, we start by reviewing the FICPA Practice Aid Compliance Auditing in Florida. We then evaluate which ordinances, laws and regulations have a direct and material effect on the determination of financial statement amounts. Sample sizes are determined based upon our assessment of control risk and may be judgmental, random, or stratified, depending on the attributes of the population being tested. We will select samples from the significant transaction classes and trace from original documents through the computer system to the general ledger through the use of Data Analysis Software.

cDirm· Davis

Service Approach - Continued
Phase 2: Evaluation and Testing of Internal Controls and Compliance• Continued
Our control testing includes obtaining an understanding of the computer software used by the District, and tracing sample selections through the system to determine the desired outcomes are being achieved. Our testing of Information Technology includes inquiries of appropriate personnel regarding data backups and access to District files.
After controls have been documented, evaluated and tested, we will finalize the District's audit plan. Audit programs will be tailored to fit the specifics of the District's accounting systems.

Phase 3: Substantive Testing
Our year-end fieldwork will focus on verifying balances in accounts. For example, we will confirm cash balances, as well as debt balances with financial institutions. In addition to obtaining audit confirmations, representation letters and attorney letters, we will perform tests on account balances using analytical procedures, recalculation and verification.
Our firm uses ProSystem fx Engagement electronic audit software which may allow us to interface with your accounting system and reduce the time required to transfer your accounting data to a separate software package. We believe it is important to use analytical review procedures in this substantive phase of the audit. We compare analytical results to our expectation of what the results should be in order to determine additional audit procedures are required. Typical analytical procedures include expense variances with previous years and budget amounts, revenue variances with previous years and budgeted amounts.

We will keep the District's management up to date on the progress of the audit and will discuss preliminary findings and potential problems or opportunities as we encounter them. Our approach to resolving problems encountered is to discuss with the District Manager to make sure our understanding is correct. Our process to produce a meaningful "management letter" is to review results of testing of internal controls, as well as year-end field work and draft recommendations for improvements to be discussed with management.

Phase 4: Reporting
The audit work is reviewed by the engagement partner throughout the engagement. Once the engagement partner review is complete, a second review of the financial statements is performed by the independent reviewer. This second review is required as part of McDirmit Davis's internal system of quality control and ensures the District receives the best service possible.

We will prepare a draft of the financial statements and then issue the following:

Auditor's report on financial statements
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.
Management Letter

We will provide technical assistance to the District to meet changes in required disclosures. Once reports have been reviewed by management and approved in final form, we will issue final reports and supply in electronic format.

Cost Proposal

Cost Proposal
We understand the requested services include audits of the District's financial statements for the year ended September 30, 2024, with the option of four additional annual renewals. The audit will be made in accordance with generally accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States.

McDirmit Davis, LLC is duly licensed under Chapter 473, Florida Statutes and is qualified to conduct audits in the State of Florida and audits in accordance with Government Auditing Standards.

We believe in continuing client contact throughout the year, not just during the audit. We encourage on-going client contact by not charging any fee for phone calls.

Fees include all services, including but not limited to, meals and lodging, transportation, printing and binding, telephone, fax and copies. Out of pocket expense (if any) related to charges for confirmations will be in addition to the audit fee. Invoices will be submitted as work progresses on each phase of the audit.

Year Ended	Audit Fee
September 30, 2024	$4,500	
September 30, 2025	$4,500	
September 30, 2026	$4,800	
September 30, 2027	$4,800	
September 30, 2028	$4,800	

Board of Supervisors Meeting

Section III

Section B

RESOLUTION 2025-01

A	RESOLUTION	OF	THE	 BOARD		OF	SUPERVISORS	OF		THE SCENIC		HIGHWAY					COMMUNITY		DEVELOPMENT DISTRICT		CANVASSING		AND CERTIFYING	THE	RESULTS		OF THE	LANDOWNER’S		ELECTION	OF		SUPERVISORS		HELD PURSUANT		TO		SECTION		 190.006(2), FLORIDA STATUTES, AND
PROVIDING FOR AN EFFECTIVE DATE
WHEREAS, the Scenic Highway Community Development District (“District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within Polk County, Florida; and

WHEREAS, pursuant to Section 190.006(2), Florida Statutes, a landowners meeting is required to be held within 90 days of the District’s creation and every two years following the creation of the District for the purpose of electing supervisors of the District; and

WHEREAS, such landowners meeting, the Minutes of which are attached hereto as Exhibit A, was held on November 19, 2024, immediately prior to the meeting of the District’s Board of Supervisors, and at which the below recited persons were duly elected by virtue of the votes cast in his/her favor; and

WHEREAS, the Board of Supervisors of the District, by means of this Resolution, desires to canvas the votes and declare and certify the results of said election.
NOW THEREFORE BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE SCENIC HIGHWAY COMMUNITY DEVELOPMENT DISTRICT

SECTION 1.  The following persons are found, certified, and declared to have been duly elected as Supervisors of and for the District, having been elected by the votes cast in their favor as shown:

Seat 1	Votes 	

Seat 2

Seat 4

Votes 	

Votes 	

SECTION 2.  In accordance with Section 190.006(2), Florida Statutes, and by virtue of the number of votes cast for the Supervisor, the above-named persons are declared to have been elected for the following terms of office:

4 Year Term
4 Year Term

2 Year Term

Section 3.	This resolution shall become effective immediately upon its adoption.

PASSED AND ADOPTED this 19th day of November 2024.

ATTEST:

SCENIC HIGHWAY COMMUNITY DEVELOPMENT DISTRICT

	
Secretary/Assistant Secretary	Chairperson, Board of Supervisors

Exhibit A: Minutes of Landowner Meeting and Election

2

Section D

RESOLUTION 2025-02

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 19th day of November 2024.
ATTEST:	SCENIC HIGHWAY
COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson, Board of Supervisors

Minutes

MINUTES OF MEETING SCENIC HIGHWAY
COMMUNITY DEVELOPMENT DISTRICT

The audit committee meeting of the Board of Supervisors of the Scenic Highway Community Development District was held on Tuesday, October 15, 2024 at 10:53 a.m. at the Holiday Inn – Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, Florida and by Zoom Webinar.
Present for the Audit Committee were:

Bobbie Henley Lindsey Roden Kristin Cassidy Jessica Spencer

Also, present were:

Tricia Adams	District Manager, GMS
Savanah Hancock	District Counsel, Kilinski Van Wyk Meredith Hammock by Zoom	District Counsel, Kilinski Van Wyk Marshall Tindall	GMS Field Services

The following is a summary of the discussions and actions taken at the October 15, 2024 Scenic Highway Community Development District’s Regular Board of Supervisor’s Meeting.

FIRST ORDER OF BUSINESS	Roll Call
Ms. Adams called the meeting to order and called roll.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Adams stated no members of the public were present.

October 15, 2024	Scenic Highway CDD

THIRD ORDER OF BUSINESS	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
Ms. Adams stated the request for proposals for audit services is on page 46 of the agenda package. It would be for five years of audit services starting with FY2024. The evaluation criteria that the Board is required to approve is included. There are five different criteria, each worth 20 points. The Audit Committee can approve the RFP, evaluation criteria and notice with one motion.

On MOTION by Ms. Spencer, seconded by Ms. Henley, with all in favor, the Request for Proposals and Selection Criteria and the Notice of Request for Proposals for Audit Services, was approved.

FOURTH ORDER OF BUSINESS	Adjournment

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

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section V

RESOLUTION 2025-03
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE	SCENIC   HIGHWAY	COMMUNITY DEVELOPMENT DISTRICT APPROVING AN AMENDEDMENT TO THE GENERAL FUND BUDGET FOR FISCAL YEAR 2024 AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, pursuant to Resolution 2023-07 the Scenic Highway Community Development District Board of Supervisors (the “Board”) adopted a General Fund Budget for Fiscal Year 2024; and

WHEREAS, the Board desires to amend the budgeted revenues and expenditures approved for Fiscal Year 2024.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE SCENIC HIGHWAY COMMUNITY DEVELOPMENT DISTRICT:

The General Fund Budget for Fiscal Year 2024 is hereby amended and restated as set forth on the Fiscal Year 2024 Budget attached hereto as “Exhibit A”.

This Resolution shall take effect immediately upon adoption and be reflected in the monthly and Fiscal Year End 9/30/2024 Financial Statements and Audit Report of the District.

PASSED AND ADOPTED THIS 19th DAY OF NOVEMBER, 2024.

ATTEST:	BOARD OF SUPERVISORS OF THE SCENIC HIGHWAY COMMUNITY DEVELOPMENT DISTRICT

Secretary

By:	 Its:		

Scenic Highway
Community Development District

Amended Budget
FY2024

6M3

Table of Contents

	General Fund

Scenic Highway
Community Development District Amended Budget
General Fund

Adopted Budget	
Increase /	Amended Budget	Projected Thru	
Description	FY2024	(Decrease)	FY2024	9/30/24	

Revenues					
Assessments - Tax Roll	$	410,340	$	2,575	$	412,915	$	412,915	
Miscellaneous Revenue	$	-	$	90	$	90	$	90	
Carry Forward	$	-	$	-	$	225,672	$	249,558	
Total Revenues	$	410,340	$	2,665	$	638,677	$	662,563	

Expenditures					
General & Administrative:					
Supervisor Fees	$	12,000	$	(6,000)	$	6,000	$	4,000	
Engineer	$	13,000	$	(3,000)	$	10,000	$	3,825	
Attorney	$	25,000	$	-	$	25,000	$	11,414	
Annual Audit	$	3,500	$	900	$	4,400	$	4,400	
Assessment Administration	$	5,300	$	-	$	5,300	$	5,300	
Arbitrage	$	450	$	-	$	450	$	450	
Dissemination	$	5,000	$	-	$	5,000	$	5,000	
Trustee Fees	$	4,041	$	0	$	4,041	$	4,041	
Management Fees	$	40,000	$	-	$	40,000	$	40,000	
Information Technology	$	1,800	$	-	$	1,800	$	1,800	
Website Maintenance	$	1,200	$	-	$	1,200	$	1,200	
Postage & Delivery	$	1,000	$	600	$	1,600	$	1,600	
Insurance	$	6,886	$	-	$	6,886	$	6,197	
Printing & Binding	$	-	$	114	$	114	$	114	
Legal Advertising	$	5,000	$	114	$	5,114	$	5,114	
Other Current Charges	$	1,500	$	-	$	1,500	$	536	
Office Supplies	$	500	$	-	$	500	$	6	
Dues, Licenses & Subscriptions	$	175	$	-	$	175	$	175	
Total Administrative	$	126,352	$	(7,272)	$	119,080	$	95,171	

Operations & Maintenance:					
Field Expenditures					
Property Insurance	$	19,836	$	(3,221)	$	16,615	$	16,615	
Field Management	$	16,695	$	-	$	16,695	$	16,695	
Landscaping Maintenance	$	49,872	$	(9,872)	$	40,000	$	34,040	
Landscape Replacement	$	13,000	$	-	$	13,000	$	8,878	
Streetlights	$	14,520	$	-	$	14,520	$	13,368	
Electric	$	4,224	$	586	$	4,810	$	4,809	
Sidewalk & Asphalt Maintenance	$	-	$	2,500	$	2,500	$	2,500	
Irrigation Repairs	$	2,500	$	-	$	2,500	$	2,324	
General Repairs & Maintenance	$	7,500	$	4,350	$	11,850	$	11,847	
Contingency	$	10,000	$	2,000	$	12,000	$	11,950	
Pool Permit	$	7,500	$	(7,000)	$	500	$	280	
Total Operations & Maintenance	$	145,647	$	(10,657)	$	134,990	$	123,305	

Scenic Highway
Community Development District Amended Budget
General Fund

	Adopted Budget	
Increase /	Amended	Projected
Budget	Thru	
Description	FY2024	(Decrease)	FY2024	9/30/24	
Operations & Maintenance:				
Amenity Expenditures				
Amenity - Electric	$	7,392	$	-	$	7,392	$	4,057	
Amenity - Water	$	4,224	$	141	$	4,365	$	4,365	
Playground Lease	$	31,488	$	-	$	31,488	$	31,482	
Internet	$	1,254	$	-	$	1,254	$	1,172	
Pest Control	$	528	$	-	$	528	$	480	
Janitorial Service	$	8,700	$	25	$	8,725	$	8,723	
Security Services	$	37,000	$	-	$	37,000	$	32,581	
Pool Maintenance	$	22,800	$	-	$	22,800	$	22,560	
Amenity Access Management	$	5,250	$	-	$	5,250	$	5,250	
Amenity Repairs & Maintenance	$	10,000	$	1,600	$	11,600	$	11,583	
Contingency	$	7,500	$	4,500	$	12,000	$	11,950	
Total Operations & Maintenance	$	136,136	$	6,266	$	142,402	$	134,203	
				
Total Expenditures	$	408,135	$	(11,663)	$	396,472	$	352,679	

Other Financing Uses				
Transfer In/(Out)	$	2,205	$	240,000	$	242,205	$	242,205	
Total Other Financing Uses	$	2,205	$	240,000	$	242,205	$	242,205	
				
Total Expenditures & Other Financing Uses	$	410,340	$	228,337	$	638,677	$	594,884	
				
Excess Revenues/(Expenditures)	$	-	$	(225,672)	$	-	$	67,679	

Section VI

RESOLUTION 2025-04
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE	SCENIC HIGHWAY	COMMUNITY DEVELOPMENT DISTRICT AUTHORIZING THE PUBLICATION OF LEGAL ADVERTISEMENTS AND PUBLIC NOTICES ON A PUBLICALLY ACCESSABLE WEBSITE;  GRANTING  THE  AUTHORITY	TO EXECUTE A PARTICIPATION AGREEMENT WITH POLK COUNTY; APPROVING THE FORM OF GOVERNMENT AGENCY ORDER; PROVIDING FOR NOTICE OF THE USE OF PUBLICALLY ACCESABLE WEBSITE; AUTHORIZING THE DISTRICT MANAGER TO TAKE ALL ACTIONS NECESSARY TO COMPLY WITH CHAPTER 50, FLORIDA STATUTES AND POLK COUNTY ORDINANCE 2024-041 AND IMPLIMENTING  RESOLUTIONS;  PROVIDING  FOR
CONFLICTING PROVISIONS; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS,  the  Scenic Highway	Community Development District (“District”) is a local unit of special purpose government1 created and existing pursuant to Chapter 190, Florida Statutes, and situated within Polk County, Florida; and

WHEREAS, the District is a political subdivision of the State of Florida and a “governmental agency” as that term is defined in Section 1.01(8) and Section 50.0311, Florida Statutes; and
WHEREAS, Chapter 50, Florida Statutes, provides that a governmental agency may publish certain statutorily required legal advertisements, publications and notices on a Publicly Accessible Website, as defined below, if the cost of publication is less than the cost of publication in a newspaper; and

WHEREAS, the District Board of Supervisors has determined that the cost of publication of legally required advertisements and public notices on the Polk County Publicly Accessible Website is less than the cost of publishing advertisements and public notices in a newspaper; and

WHEREAS, Polk County, Florida has adopted Ordinance 2024-041 and Resolutions 24- 124 and 24-125 (“County Regulations”), designating the Publicly Accessible Website of URL http://polkcounty.column.us/search (“Publicly Accessible Website”) for the publication of Legal Notices and Advertisements, such Ordinance and Resolutions are hereby adopted by this reference as if fully set forth herein; and

1 Section 190.003(6), FS

WHEREAS, Polk County Resolution 2024-124 also designates the Publicly Accessible Website for the use of governmental agencies within Polk County; and

WHEREAS, the District desires to publish all legal advertisements and public notices on the Publicly Accessible Website to the extent authorized by law; and
WHEREAS, the District’s Board of Supervisors finds that granting to the District Manager and the Chairman the Authority to enter into the Participation Agreement and the Government Agency Order in the substantial form as set forth in Composite Exhibit A, attached hereto and incorporated by this reference, is in the best interests of the District.

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

INCORPORATION OF RECITALS. The recitals so stated are true and correct and by this reference are incorporated into and form a material part of this Resolution.

AUTHORIZATION. The District hereby authorizes the use of the Publicly Accessible Website, as allowed by law, to be used for the publication of legal advertisements and public notices.
DELEGATION OF AUTHORITY. The District Manager and the Chairman are hereby authorized to sign, accept or execute a Participation Agreement and Government Agency Order in substantially the form attached hereto as Composite Exhibit A.

PUBLICATION OF NOTICE AND REGISTRY. The District Manager shall cause notice of the use of the Publicly Accessible Website for legal advertisements and public notices to be published annually in a newspaper of general circulation within the jurisdiction of the District and to maintain a registry of property owners and residents as set forth in Section 50.0311(6), Florida Statutes.

AUTHORIZATION. The District Manager is hereby authorized to take all actions necessary to provide for the implementation of this Resolution and comply with the specific requirements of Section 50.0311 and the County Regulations.

CONFLICTING PROVISIONS. All District Rules, Policies or Resolutions in conflict with this Resolution are hereby suspended.

SEVERABILITY.	If any provision of this Resolution is held to be illegal or invalid, the other provisions shall remain in full force and effect.
EFFECTIVE DATE. This Resolution shall take effect upon its passage and shall remain in effect unless rescinded or repealed.

PASSED AND ADOPTED THIS 19th DAY OF NOVEMBER, 2024.

SCENIC HIGHWAY COMMUNITY DEVELOPMENT DISTRICT

Secretary/ Assistant Secretary	Chair/ Vice Chair
Print Name: 		Print Name: 	

Composite Exhibit A
Governmental Agency Order

D-R Media and Investments, LLC Publicly Accessible Website Agreement

This Order is between County/[Governmental Agency] ("County")/("Governmental Agency") and D-R Media and Investments, LLC ("Contractor" or "D-R Media") pursuant to Contractor's Agreement with Polk County. Contractor affirms that the representations and warranties in the Agreement are true and correct as of the date this Order is executed by Contractor. In the event of any inconsistency between this Order and the Agreement, the provisions of the Agreement shall govern and control.

Services to be provided pursuant to this Order:
[COMPOSE SIMPLE SUMMARY INCLUDING GO-LIVE DATE]

The time period for this Order, unless otherwise extended or terminated by either party, is as follows: 	

Contractor shall provide notices on the Publicly Accessible Website at no charge to the County/Governmental Agency as provided in the Agreement.

Additional Terms:
Form of Notice. County/Governmental Agency shall comply with all applicable requirements, obligations, duties, and procedures set forth in Chapter 50, Florida Statutes ("Notice Requirements"), as may be amended from time to time, relating to any Notices published on the Website. County/Governmental Agency shall be solely responsible for compliance with the Notice Requirements.
Sovereign Immunity. Nothing contained in this Agreement shall be deemed a waiver, expressed or implied, of the County/Governmental Agency's sovereign immunity or an increase in the limits of liability pursuant to Section 768.28, Florida Statutes, regardless of whether any such obligations are based in tort, contract, statute, strict

liability, negligence, product liability or otherwise nor shall anything included herein be construed as consent by County/Governmental Agency to be sued by a third party in any matter arising out of this Order.
Notices. Parties shall ensure any Notices are provided in accordance with the "Notices" section of the Agreement at the address for Contractor listed in the Agreement and the address for County/Governmental Agency listed in the Participation Agreement.
Public Records. The provisions of Section 119.0701 are hereby incorporated as if fully set forth herein. Governmental Agency's public records custodian is as follows:

Warranties and Disclaimer.
Each person signing this Order, represents and warrants that they are duly authorized and have legal capacity to execute and bind the respective party to the terms and conditions of this Order. Each party represents and warrants to the other that the execution and delivery of the Order and the performance of such Party's obligations thereunder have been duly authorized and that this Order is a valid and legal agreement binding on such Party and enforceable in accordance with its terms.
D-R Media warrants that the Services will perform substantially in accordance with the Agreement, documentation, and marketing proposals, and free of any material defect. D-R Media warrants to the Governmental Agency that, upon notice given to D-R Media of any defect in design or fault or improper workmanship, D-R Media shall remedy any such defect. D-R Media makes no warranty regarding, and will have no responsibility for, any claim arising out of: (i) a modification of the Services made by anyone other than D- R Media, even in a situation where D- R Media approves of such modification in writing; or (ii) use of the Services in combination with a third-party service, web hosting service, or server not authorized by D-R Media.
EXCEPT FOR THE EXPRESS WARRANTIES IN THE AGREEMENT AND THIS ORDER, D-R MEDIA HEREBY DISCLAIMS ALL WARRANTIES, WHETHER EXPRESS, IMPLIED, STATUTORY OR OTHERWISE, INCLUDING ANY IMPLIED WARRANTY OF

MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, OR ARISING FROM A PRIOR COURSE OF DEALING.
EACH PROVISION OF THIS ORDER THAT PROVIDES FOR A LIMITATION OF LIABILITY, DISCLAIMER OF WARRANTIES, OR EXCLUSION OF DAMAGES IS TO ALLOCATE THE RISKS OF THIS ORDER BETWEEN THE PARTIES. THIS ALLOCATION IS REFLECTED IN THE PRICING OFFERED BY D-R MEDIA TO GOVERNMENTAL AGENCY AND IS AN ESSENTIAL ELEMENT OF THE BASIS OF THE BARGAIN BETWEEN THE PARTIES. EACH OF THESE PROVISIONS IS SEVERABLE AND INDEPENDENT OF ALL OTHER PROVISIONS OF THIS ORDER.
Ownership and Content Responsibility.
Upon completion of the Initial Implementation and go-live date, County/Governmental Agency shall assume full responsibility for County/Governmental Agency Content maintenance and administration. County/Governmental Agency, not D- R Media, shall have sole responsibility for the accuracy, quality, integrity, legality, reliability, appropriateness, and intellectual property ownership or right to use of all Governmental Agency Content.
At any time during the term of the applicable Order, County/Governmental Agency shall have the ability to download the County/Governmental Agency Content and export the County/Governmental Agency data through the Services.
Responsibilities of the Parties.
D-R Media will not be liable for any failure of performance that is caused by or the result of any act or omission by Governmental Agency or any entity employed/contracted on the Governmental Agency's behalf.
County/Governmental Agency shall be responsible for all activity that occurs under County/Governmental Agency's accounts by or on behalf of County/Governmental Agency. County/Governmental Agency agrees to (a) be solely responsible for all designated and authorized individuals chosen by Governmental Agency ("User") activity, which must be in accordance with this Order; (b) be solely responsible for County/Governmental Agency content and data; (c) obtain and maintain during the term

all necessary consents, agreements and approvals from end-users, individuals, or any other third parties for all actual or intended uses of information, data, or other content County/Governmental Agency will use in connection with the Services; (d) use commercially reasonable efforts to prevent unauthorized access to, or use of, any User's log-in information and the Services, and notify D-R Media promptly of any known unauthorized access or use of the foregoing; and (e) use the Services only in accordance with applicable laws and regulations.
The Parties shall comply with all applicable local, state, and federal laws, treaties, regulations, and conventions in connection with its use and provision of any of the Services or D- R Media Property.
In the event of a security breach at the sole fault of the negligence, malicious actions, omissions, or misconduct of D-R Media, D-R Media, as the data custodian, shall comply will all remediation efforts as required by applicable federal and state law.

(Signatures appear on the following page.)

IN WITNESS WHEREOF, the Parties hereto have made and executed this Order, effective as of the date the last party signs this Order.

GOVERNMENTAL AGENCY NAME

ATTEST:	By: 	
GOVERNMENTAL AGENCY NAME/TITLE

CITY CLERK	Print Name
		day of 	,20_

Contractor

Signature

Print/Type Name

Title

Form Participation Agreement for Publication of Legal Notices on County Designated Publicly Accessible Website

This Form Participation Agreement ("Participation Agreement") is made and entered into by and between Polk County, a political subdivision of the State of Florida ("County"), and
	,a local government existing under the laws of the State of Florida ("Local Government") (each a "Party," and collectively the "Parties").

RECITALS
During the 2022 legislative session, the Florida Legislature enacted House Bill 7049, which created Section 50.0311, Florida Statutes.
Effective January 1, 2023, Section 50.0311, Florida Statutes, authorizes a local governmental agency to publish legal notices under specified conditions on a publicly accessible website, owned or designated by the applicable county, instead of in a print newspaper.
Local Government represents that it is a governmental agency as defined in Section 50.0311, Florida Statutes. Local Government desires to utilize County's designated publicly accessible website for certain required notices and advertisements.
Pursuant to Section 50.0311, Florida Statutes, County designated the website operated by D-R Media ("Website") as County's publicly accessible website for publication of notices and advertisements ("Publications").
Now, therefore, for good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the Parties agree as follows:

Recitals. The truth and accuracy of each clause set forth above is acknowledged by the Parties.
Designation of Website. County has entered into an agreement with Website ("Website Contract") for Publications. County may at any time, upon at least ninety (90) days prior to

written notice to Local Government in accordance with the Notices section of this Participation Agreement, designate a different entity as County's publicly accessible website pursuant to Section 50.0311, Florida Statutes. Parties shall consider any such new designation as automatically effective upon the date stated in County's notice without the need for an amendment to this Participation Agreement, and upon the effective date the new website shall be the "Website" for purposes of this Participation Agreement.
Utilization of Website. Local Government may utilize the Website for its Publications if and to the extent it elects to do so. Nothing in this Participation Agreement obligates Local Government to utilize the Website for any Publication. However, any utilization of Website by Local Government for Publications pursuant to Section 50.0311, Florida Statutes, shall be obtained exclusively through the Website Contract and not through any other contract or procurement method. Local Government agrees that no other website is County's designated publicly accessible website, and Local Government agrees it may not take any action to challenge or otherwise attempt to disqualify the designation of Website (or any substitute website pursuant to Section 2 above) as the properly designated website of County pursuant to Section 50.0311, Florida Statutes.
Term. The term of this Participation Agreement shall commence upon the date it is fully executed by the Parties ("Effective Date") and shall continue until terminated by either Party as otherwise provided herein.
Compliance with Notice Requirements. For the duration of this Participation Agreement, Local Government shall comply with all applicable requirements, obligations, duties, and procedures set forth in Chapter 50, Florida Statutes ("Notice Requirements"), as may be amended from time to time, relating to any Publications published on the Website. County shall have no responsibility for ensuring that Local Government, the Website, or the Publications comply with the Notice Requirements or any other applicable law, rule, or regulation.
County Actions are Ministerial. Local Government acknowledges that any and all Publications of Local Government are prepared by Local Government and not by County Local Government shall construe any and all actions of County in conjunction with, or

relating to, the designation of the Website for use by Local Government as, purely ministerial acts.
Costs and Payment. Local Government shall be solely responsible for the timely payment of all fees and costs associated with its Publications and use of the Website. Local Government shall utilize the Website Contract to obtain from Website any applicable services Local Government requires relating to Publications and shall pay Website directly for all such services provided in connection with Publications. Additionally, Local Government shall be solely responsible for payment of any and all mailing costs or other costs associated with the Publications or otherwise incurred relating to the Publications pursuant to Chapter 50, Florida Statutes, including without limitation Section 50.0311(6), Florida Statutes. County shall not be responsible for any fees or costs associated with: (a) use of the Website by Local Government;
(b) any Publication; or (c) compliance with Chapter 50, Florida Statutes. Local Government recognizes and agrees that if Local Government fails to timely pay Website, then Website may terminate Local Government's access to the Website, and County shall have no liability to Local Government for such termination or lack of access, or any subsequent costs which Local Government might incur due to such termination or lack of access. Likewise, Local Government acknowledges that County has no control over payment processing services.
Sovereign Immunity. Except to the extent sovereign immunity may be deemed waived by entering into this Participation Agreement, nothing herein is intended to serve as a waiver of sovereign immunity by either Party nor shall anything included herein be construed as consent by either Party to be sued by a third party in any matter arising out of this Participation Agreement.
Indemnification. Local Government shall indemnify and hold harmless County and all of County's current, past, and future officers, agents, and employees (collectively, "Indemnified Party") from and against any and all causes of action, demands, claims, losses, liabilities, and expenditures of any kind, including attorneys' fees, court costs, and expenses, including through the conclusion of any appellate proceedings, raised or asserted by any person or entity not a party to this Participation Agreement, and caused

or alleged to be caused, in whole or in part, by any breach of this Participation Agreement by Local Government, or any intentional, reckless, or negligent act or omission of Local Government, its officers, employees, or agents, arising from, relating to, or in connection with this Participation Agreement or any Publication. The obligations of this section shall survive the expiration or earlier termination of this Participation Agreement.
Termination.
Termination without cause. Either Party may terminate this Participation Agreement without cause upon at least ninety (90) days' prior written notice to the other Party.
Termination with cause. If the Party in breach has not corrected the breach within thirty (30) days after receipt of written notice from the aggrieved Party identifying the breach, then the aggrieved Party may terminate this Participation Agreement for cause.
Automatic Termination. If the publication of electronic notices is determined to be illegal by a court of competent jurisdiction, or if the Florida Legislature modifies Florida law to prohibit utilization of County's designated publicly accessible website for Publications, then this Participation Agreement will be deemed automatically terminated upon such finding becoming final or such law becoming effective, as applicable.
Notices. In order for a notice to a Party to be effective under this Participation Agreement, notice must be sent via U.S. first-class mail, with a contemporaneous copy sent via e-mail, to the addresses listed below and shall be effective upon mailing. The addresses for notice shall remain as set forth herein unless and until changed by providing notice of such change in accordance with the provisions of this section.
FOR COUNTY:
County Manager
Polk County Board of County Commissioners
P.O. Box 9005
Bartow, Florida 33830

With a copy to:
County Attorney
Polk County Board of County Commissioners
P.O. Box 9005, Drawer AT01 Bartow, Florida 33830

FOR LOCAL GOVERNMENT:

Email address: 	
Prior Agreements. Parties shall consider this Participation Agreement as representing the final and complete understanding of the subject matter of this Participation Agreement and supersedes all prior and contemporaneous negotiations and discussions regarding same. All commitments, agreements, and understandings of the Parties concerning the subject matter of this Participation Agreement are contained herein.
Assignment. Neither this Participation Agreement nor any term or provision hereof or right hereunder may be assignable by either Party without the prior written consent of the other Party. Any assignment, transfer, encumbrance, or subcontract in violation of this section shall be void and ineffective.
Interpretation. The headings contained in this Participation Agreement are for reference purposes only and shall not in any way affect the meaning or interpretation of this Participation Agreement. All personal pronouns used in this Participation Agreement shall include any other gender, and the singular shall include the plural, and vice versa, unless the context otherwise requires. Terms such as "herein" refer to this Participation Agreement as a whole and not to any particular sentence, paragraph, or section where they appear, unless the context otherwise requires. Whenever reference is made to a section or article of this

Participation Agreement, such reference is to the section or article as a whole, including all of the subsections of such section, unless the reference is made to a particular subsection or subparagraph of such section or article.
Third-Party Beneficiaries. Neither Local Government nor County intends to directly or substantially benefit a third party by this Participation Agreement. Therefore, the Parties acknowledge that there are no third-party beneficiaries to this Participation Agreement and that no third party shall be entitled to assert a right or claim against either of them based upon this Participation Agreement.
Law. Jurisdiction. Venue, Waiver of Jury Trial. This Participation Agreement shall be interpreted and construed in accordance with and governed by the laws of the State of Florida. The exclusive venue for any lawsuit arising from, related to, or in connection with this Participation Agreement shall be in the state courts of the Tenth Judicial Circuit in and for Polk County, Florida. If any claim arising from, related to, or in connection with this Participation Agreement must be litigated in federal court, then the exclusive venue for any such lawsuit shall be in the United States District Court, or the United States Bankruptcy Court, for the Middle District of Florida. EACH PARTY EXPRESSLY, VOLUNTARILY, INTENTIONALLY, IRREVOCABLY, AND KNOWINGLY WAIVES ANY RIGHTS IT MAY HAVE TO A TRIAL BY JURY OF ANY CIVIL LITIGATION RELATED TO THIS PARTICIPATION AGREEMENT.
Amendments. No modification, amendment, or alteration in the terms or conditions contained herein shall be effective unless contained in a written document prepared with the same or similar formality as this Participation Agreement and executed on behalf of County and Local Government, respectively, by persons authorized to execute same on their behalf.
Representation of Authority. Each individual executing this Participation Agreement on behalf of a Party represents and warrants that they are, on the date they sign this Participation Agreement, duly authorized by all necessary and appropriate action to execute this Participation Agreement on behalf of such Party and that they do so with full legal authority.
Counterparts  and  Multiple  Originals.  This  Participation  Agreement  may  be

executed in multiple originals, and may be executed in counterparts, whether signed physically or electronically, each of which shall be deemed to be an original, but all of which, taken together, shall constitute one and the same Participation Agreement.
Materiality and Waiver or Breach. Each requirement, duty, and obligation set forth herein was bargained for at arm's-length. Each requirement, duty, and obligation set forth herein is substantial and important to the formation of this Participation Agreement, and each is, therefore, a material term. Any Party's failure to enforce any provision of this Participation Agreement shall not be deemed a waiver of such provision or modification of this Participation Agreement. A waiver of any breach of a provision of this Participation Agreement shall not be deemed a waiver of any subsequent breach and shall not be construed to be a modification of the terms of this Participation Agreement. For a waiver to be effective, any waiver must be in writing signed by an authorized signatory of the Party granting the waiver.
Compliance with Laws. Each Party shall comply with all applicable federal, state, and local laws, codes, ordinances, rules, and regulations in performing its duties, responsibilities, and obligations pursuant to this Participation Agreement.

(Remainder of this page intentionally left blank.)

IN WITNESS WHEREOF, the Parties have signed this Agreement and through their duly authorized signatories on the dates noted below their names.

ATTEST:
Stacy M. Butterfield Clerk to the Board

POLK COUNTY

a political subdivision of the State of Florida

By:		 Deputy Clerk

By:	

County Manager

Date:

ATTEST:	Local Government.

Signature	Signature

Print Name	Print Name

Title	Title

DRAFT	49

Section IX

Section C

1

Scenic Highway CDD
Field Management Report

November 19, 2024 Marshall Tindall
Field Services Manager
GMS

Scenic Highway CDD Field Management Report | GMS 2024

Complete
orm

Amenity Review

Vendors’ maintenance of the facility areas has been satisfactory.
Chaise lounges were refurbished with new webbing. Replaced bad lanai fan led and globe. Coordinating replacement canopy for playground shade structure.

2

Scenic Highway CDD Field Management Report | GMS 2024

Complete

Landscape Review

Landscape maintenance has been good.
Some sod fill ins were arranged to address weak and exposed corners along slope behind pool/lift station, and some was also arranged to address issues noted in the engineers report on the district boundary east of Tagliamento.
Erosion area along Panaro wall was repaired following engineer’s review.

3

Scenic Highway CDD Field Management Report | GMS 2024

Completed

General Maintenance

Missing street blades and stop sign were replaced.
Solar lights inspected, adjusted, and tightened.

4

Scenic Highway CDD Field Management Report | GMS 2024

In Progress

Hurricane Cleanup

Initial stage fence cleanup was completed.
Coordinating with vendors for remaining repairs.

Conclusion

For any questions or comments regarding the above information, please contact me by phone at 407-346-2453, or by email at mtindall@gmscfl.com. Thank you.

Respectfully, Marshall Tindall

Section 1

•
FL License #CBC1268122

PROPOSAL SUBMITTED TO:
Marshall Tindall 407-346-2453
mtindall@gmscfl.com

WORK PERFORMED AT:
Scenic Highway CDD

This proposal is to furnish and install all materials, labor, and equipment to the buildings located at the above-referenced property.

Scope of Work
Various shingle repair and ridge cap replacement (Up to 100 Sq Feet) $1,500

Any repairs beyond 100 sq feet will be billed at $15 per sq foot (customer approval is required before the additional work begins Haul away and properly dispose of all debris

Project Notes:
NPS will take all necessary precautions to maintain watertight conditions on a day-to-day basis.
NPS will comply with all OSHA safety regulations.
Repairs to roof substrate not included unless otherwise noted. Additional costs may apply if necessary.
Any extra engineering that is not normally required by the local building authority will be at an added cost to the proposal.
Specification subject to change pending the local building authority’s approval.
Any additional work required by the building department will be at an added cost to this contract.

FL License #CBC1268122

Price List
Please refer to the unit pricing list below for any unforeseen costs.

Plywood Sheet	$5.00 Sq. ft.	Wall Flashing	$25.00 per Linear ft.	
1x6 T&G	$5.00 Linear ft.	OverFlow	$750.00 Each	
1X8 T&G	$5.00 Linear ft.	Scuppers	$750.00 Each	
2X6 T&G	
$8.00 Linear ft.	Lightweight Replacement up to 4”	
$9.00 min 96 SF	
		
Pine 1x6	$9.00 Linear ft.	Retroﬁt Drains	$750.00 Each	
Pine 1x8	
$10.00 Linear ft.	Concrete Repair up to 4 inches deep	
$265 Square Foot	
Pine 1x10	
$11.00 Linear ft.	Concrete Epoxy Injection	
$45.00 per Linear ft.	
Pine 1x12	$12.00 Linear ft.	Stucco Repairs	$40.00 per Square ft.	
		
Pine 2x6	
$12.00 Linear ft.	Gypsum Deck Replacement	
$800 per Board	
Pine 2x8	
$14.00 Linear ft.	Tectum Deck Replacement	
$640 per Board	
Pine 2x10	$16.00 Linear ft.	Pipe Support & Pad	$75.00 Each	
Pine 2x12	$18.00 Linear ft.	Structural Lumber 2x4	$6.50 per Linear ft.	
Additional Project Notes

Price is Subject to Change After 30 Days

Warranty:
NPS to provide our standard 5-year workmanship warranty for roof replacements.
Manufacturer's standard warranty for materials
Permits, Fees, and Taxes:
All sales tax and permit fees are included.

Proposal Notes:
Due to the timing of this contract, this price is subject to change after 30 days.
Any deviations from the contract shall be at an additional cost.

FL License #CBC1268122

This contract amount is the responsibility of the client to pay.
$1,500.00

Interest at 1.5% per month (18% annum) will be charged on past due accounts.

Note: This proposal may be withdrawn by National Property Solutions. if not accepted within 30 days.

All material is guaranteed to be as specified, and all work shall be performed in a professional manner in accordance with the above specifications and to Florida building code. Alterations or deviations from the above specifications will be made only upon written change order, signed by both National Property Solutions., and Owner, describing the change, and stating what, if any, additional amount is to be paid by Owner. Owner assumes the risk of concealed or unknown conditions, including, but not limited to, the presence of asbestos, which will delay and increase the cost, and Owner shall agree to pay reasonable, additional charges resulting from those conditions before National Property Solutions. shall be obligated to continue performance.
National Property Solutions. is not responsible for delays resulting from strikes, transportation disruption, weather, accidents, materials shortage, or other causes beyond its control. If there is an increase in the market of any roofing products needed to complete the project, the price set forth in this proposal/contract shall be increased without the need for a written change order or amendment to the contract to reflect the price increase and additional direct cost to National Property Solutions. Written documentation will be submitted detailing the increased charges to the Owner. If Owner cancels the Agreement prior to the start of the work proposed, Owner is liable for 15% of the total Agreement price as liquidated damages as National Property Solutions is unable to accurately measure its damages for the cancellation of the Agreement. National Property Solutions. Is not responsible for damages to the premises resulting from vibration caused by its performance, or for any incidental or consequential damages arising out of any error or omission in performance by National Property Solutions. Structural analysis, existing and future mold are excluded from this contract unless otherwise noted. All materials shall be as specified above, and all work shall be performed in a professional manner. All other express or implied warranties, including the implied warranties of fitness and merchantability, are hereby excluded. Owner's sole remedy for breach of all warranties by National Property Solutions., whether expressed or implied, shall be limited to repair or replacement, at National Property Solutions. option, of the portion of the work and materials, supplied hereunder that are determined to be defective. Owner agrees to pay additional reasonable charges, including hourly rates for idle equipment resulting from delays of National Property Solutions. performance caused by Owner or Owner's other contractors. Unless otherwise agreed, payment shall be due upon completion of the work by National Property Solutions., and invoices shall be payable within ten (10) days after receipt by Owner. A service charge of the lesser of the maximum legal rate, or one and one-half percent (1.5%) per month will be added to past due accounts.

NPS Authorized Signature:

Acceptance of Proposal: The above prices, specifications and conditions are satisfactory and are hereby accepted. You are authorized to do the work as specified. Payment will be made as outlined above.

Date Accepted:	Owner’s Signature:	_

Preliminary Lien Notice: Any person or company supplying labor or materials for this improvement to your property may file a lien against your property if that person or company is not paid for the contributions. Under Florida law, you must have the right to pay persons who supplied labor or materials for this improvement directly and deduct this amount from our contract price or withhold the amounts due from us until 120 days after completion of the improvement unless we give you a lien waiver signed by persons who supplied any
 labor or material for the improvement and who gave you timely notice.	

Section 2

REQUEST FOR INCREASE IN SERVICE

SCENIC HIGHWAY CDD / MAGNOLIA PARK

To the Board

Resort Pool Services would like to request an increase in service cost to take effect October
2024. Increasing the monthly fee is always a difficult decision but unfortunately one that needs to be made due to rising costs in staff, gas, and supply costs.

Your current monthly service cost is $1,880. 3 days week/6 days memorial – labor day New monthly cost of $1,975. 3 days week/6 days memorial – labor day.

Please feel free to discuss this increase with me if this causes any issues with your board. We hope to continue servicing your property in 2025.

Thank you,

Simon McDonnell Director of Operations

Section 3

[Scenic Highway CDD] Landscape Fee Summary

Contractor: Prince and Sons, Inc	Property: Scenic Highway CDD

Address: 200 S. F Street	Address:	219 E. Livingston St.
Orlando, Florida,
Haines City, FL 33844	32801
Phone: (863) 422-5207	Phone: (407) 346 - 2453
Fax:
Contact: Lucas Martin	Contact: Marshall Tindall
Email: Lmartin@princeandsonsinc.com	Email: mtindall@gmscfl.com

JAN	
FEB	
MAR	
APRIL	
MAY	
JUN	
JUL	
AUG	
SEP	
OCT	
NOV	
DEC	
TOTAL	
ESSENTIAL SERVICES A-D
(Compnent A) - Mowing/Detailing	
3,720	
3,720	
3,720	
3,720	
3,720	
3,720	
3,720	
3,720	
3,720	
3,720	
3,720	
3,720	
$44,640	
TURF CARE
(Component B)
Bahia/St Augustine/Zoysia	
83	
83	
83	
83	
83	
83	
83	
83	
83	
83	
83	
83	
$996	
TREE/SHRUB CARE
(Component C)
Tree/Shrub Fert	
100	
100	
100	
100	
100	
100	
100	
100	
100	
100	
100	
100	
$1,200	
IRRIGATION MAINT.
(Component D)	
225	
225	
225	
225	
225	
225	
225	
225	
225	
225	
225	
225	
$2,700	
ANNUAL CHANGES - None at this time
(Component E.1)
Per Annual Pricing:	

Count:			

Count:			

Count:			

Count:			
$0	
BED DRESSING - Estimate mulch yds (Component E.2)
Per Yard Pricing:					

Mulch Yds						

Mulch Yds		
$0	
PALM TRIMMING
(Component E.3) Per Palm Price:
Palm counts:													
$0	

TOTAL FEE PER MONTH:	
$4,128	
$4,128	
$4,128	
$4,128	
$4,128	
$4,128	
$4,128	
$4,128	
$4,128	
$4,128	
$4,128	
$4,128	
$49,536	

Flat Fee Schedule	$4,128	$4,128	$4,128	$4,128	$4,128	$4,128	$4,128	$4,128	$4,128	$4,128	$4,128	$4,128	$49,536	

$49,536

Essential Services Mowing/Detailing/Irrigation/Fert and Pest

$0

Extra Services
Annual Changes, Palm Pruning, Mulch

$49,536.00

TOTAL

Initials

Section 4

PRICING TRASH

COLLECT

SERVICES

Trash

Trash

week

Trash

Three

week

$ 75.00/per station/month

and Pet stations Once a Week and Pet stations Two X a

FOR

$ 35.00/per station/month

 
$ 50.00/per station/month

	Mail

and Pet stations

trash

removal,

X a

$100.00/per station/month

3 times a week

waist

needed, 200 bags/box

$10.00/box

	Dog	Dispenser bags, as

Supplies, chemicals and equipment will be provided by CSS Clean Star Services. Products used to Disinfect for the Covid19, are CDC certified and approved.

Section D

Section 1

Scenic Highway Community Development District

Summary of Check Register

June 22, 2024 to October 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	
	10/2/24	564-565	$	6,237.09	
	10/7/24	566-568	$	15,656.92	
	10/15/24	569-571	$	5,627.30	
	10/23/24	572-580	$	5,813.91	
	10/30/24	581-584	$	7,181.57	

 $	391,071.71 

Total Amount	$	391,071.71

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 11/18/24	PAGE	1
*** CHECK DATES 06/22/2024 - 10/31/2024 ***	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	#
6/24/24 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
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 11/18/24	PAGE	2
*** CHECK DATES 06/22/2024 - 10/31/2024 ***	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	#
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
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 11/18/24	PAGE	3
*** CHECK DATES 06/22/2024 - 10/31/2024 ***	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	#
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	
	8/01/24	
	8/01/24	
	8/01/24	
	8/01/24	
	8/01/24	
	8/01/24	
	8/01/24	
	8/01/24	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
140	202408 310-51300-34000	*	3,333.33
MANAGEMENT FEES AUG24
140	202408 310-51300-35200	*	100.00
WEBSITE ADMIN AUG24
140	202408 310-51300-35100	*	150.00
INFORMATION TECH AUG24
140	202408 310-51300-31300	*	416.67
DISSEMINATION SVCS AUG24
140	202408 330-57200-48300	*	437.50
AMENITY ACCESS AUG24
140	202408 310-51300-51000	*	.39
OFFICE SUPPLIES AUG24
140	202408 310-51300-42000	*	37.01
POSTAGE AUG24
140	202408 310-51300-42500	*	42.75
COPIES AUG24
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
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 11/18/24	PAGE	4
*** CHECK DATES 06/22/2024 - 10/31/2024 ***	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	#
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

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 11/18/24	PAGE	5
*** CHECK DATES 06/22/2024 - 10/31/2024 ***	SCENIC HIGHWAY GENERAL FUND

CHECK	VEND# DATE	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	STATUS		AMOUNT	....CHECK.....
AMOUNT	#	
	9/01/24 143	202409 310-51300-42500	*		.30	
	COPIES SEP24
9/01/24 144	202409 320-53800-34000
9/01/24 144	202409 310-51300-42500	*
*		1,391.25
29.42	
	PRINT SEPERATE COVERS
GOVERNMENTAL MANAGEMENT SERVICES			5,871.04 000557	
- - - - - - - - 9/17/24 00024

- - - - - - - - 9/17/24 00027

- - - - - - - - 9/17/24 00056

- - - - - - - - 9/23/24 00002

- - - - - - - - 9/24/24 00031

- - - - - - - - 9/25/24 00062	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/12/24 10273	202408 310-51300-31500
KILINSKI VAN WYK, PLLC
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/01/24 14152	202409 320-53800-46200
PRINCE & SONS INC.
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/10/24 09102024 202409 300-58100-10000
SCENIC HIGHWAY CDD C/O BANK UNITED
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/15/24 145	202409 300-15500-10000
GOVERNMENTAL MANAGEMENT SERVICES
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/12/24 09122024 202409 300-20700-10000
SCENIC HIGHWAY CDD C/O USBANK
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/25/24 09252024 202409 300-58100-10000	- - - -
*

- - - -
*

- - - -
*

- - - -
*

- - - -
*

- - - -
*	- - - -

- - - -

- - - -

- - - -

- - - -

- - - -	- - - - - - - - - - - - - -
111.00
111.00 000558
- - - - - - - - - - - - - -
2,836.66
2,836.66 000559
- - - - - - - - - - - - - -
2,205.00
2,205.00 000560
- - - - - - - - - - - - - -
5,565.00
5,565.00 000561
- - - - - - - - - - - - - -
8,312.19
8,312.19 000562
- - - - - - - - - - - - - -
240,000.00	
- - - - - - - -	SCENIC HIGHWAY CDD C/O STATE BOARD
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - -	- - - -	240,000.00 000563
- - - - - - - - - - - - - -	
10/02/24 00041	9/26/24 13283	202409 330-57200-48200
CSS CLEAN STAR SERVICES CENTRAL FL	*		780.00
780.00 000564	
- - - - - - - - 10/02/24 00002	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/31/24 146	202408 320-53800-48000
8/31/24 147	202408 320-53800-48000	- - - -
*
*	- - - -	- - - - - - - - - - - - - -
450.00
5,007.09	
	MAINT/END SET DRAIN AREAS
GOVERNMENTAL MANAGEMENT SERVICES			5,457.09 000565	
- - - - - - - - 10/07/24 00046	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/24/24 108802	202409 330-57200-48000
10/02/24 20383	202410 330-57200-34500	- - - -
*
*	- - - -	- - - - - - - - - - - - - -
868.32
285.60	
	CS25 PROXIMITY CARD QTY4
CURRENT DEMANDS ELECTRICAL &			1,153.92 000566	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - -	- - - -	- - - - - - - - - - - - - -	
	SCEN SCENIC HIGHWAY NSOLER				

BANK A SCENIC HIGHWAY CDD

FIELD MANAGEMENT SEP24

GENERAL COUNSEL AUG24

LANDSCAPE MAINT SEP24

2024 RESERVES

ASSESSMENT ROLL FY25

ASSESSMENT TRANSFER S2020

TRANSFER SURPLUS

CLEANING SVCS SEP24

REP 3 SECT OF VINYL FENCE

SURFACE MOUNT ELECT STRIK

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 11/18/24	PAGE	6
*** CHECK DATES 06/22/2024 - 10/31/2024 ***	SCENIC HIGHWAY GENERAL FUND

CHECK	VEND# DATE	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	STATUS		AMOUNT	....CHECK..... AMOUNT	#	
10/07/24 00050	9/25/24 24349	202409 300-13100-10200	*		10,000.00		
	INST WATER ACTIVATED LIFT 10/01/24 24439	202410 330-57200-48500
MCDONNELL CORPORATION DBA RESORT	*		1,880.00	

11,880.00 000567	
- - - - - - - - 10/07/24 00039	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/07/24 10072024 202410 300-15500-10000
83 HOLDINGS, LLC	- - - -
*	- - - -	- - - - - -	- - - - - - - -

2,623.00 000568	
- - - - - - - - 10/15/24 00050	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/03/24 24754	202410 330-57200-48500
MCDONNELL CORPORATION DBA RESORT	- - - -
*	- - - -	- - - - - -	- - - - - - - -

200.00 000569	
- - - - - - - - 10/15/24 00027	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/01/24 14664	202410 320-53800-46200
PRINCE & SONS INC.	- - - -
*	- - - -	- - - - - -	- - - - - - - -

2,836.66 000570	
- - - - - - - - 10/15/24 00051	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/30/24 11895622 202409 330-57200-34500
SECURITAS SECURITY	- - - -
*	- - - -	- - - - - -	- - - - - - - -

2,590.64 000571	
- - - - - - - - 10/23/24 00030	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/15/24 BH101520 202410 310-51300-11000
BOBBIE HENLEY	- - - -
*	- - - -	- - - - - -	- - - - - - - -

200.00 000572	
- - - - - - - - 10/23/24 00046

- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/15/24 108797	202407 330-57200-48000
CURRENT DEMANDS ELECTRICAL &
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - -
*

- - - -	- - - -

- - - -	- - - - - -

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

252.50 000573
- - - - - - - -	
10/23/24 00005	10/01/24 91353	202410 310-51300-54000
DEPARTMENT OF ECONOMIC OPPORTUNITY	*		175.00	
175.00 000574	
- - - - - - - - 10/23/24 00058	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/30/24 00067002 202409 310-51300-48000
GANNETT MEDIA CORP DBA GANNETT	- - - -
*	- - - -	- - - - - -	- - - - - - - -

621.91 000575	
- - - - - - - - 10/23/24 00061	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/15/24 JS101520 202410 310-51300-11000
JESSICA SPENCER	- - - -
*	- - - -	- - - - - -	- - - - - - - -

200.00 000576	
- - - - - - - - 10/23/24 00024	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/16/24 10592	202409 310-51300-31500
KILINSKI VAN WYK, PLLC	- - - -
*	- - - -	- - - - - -	- - - - - - - -

139.50 000577	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - -	- - - -	- - - - - -	- - - - - - - -	

BANK A SCENIC HIGHWAY CDD

POOL MAINTENANCE OCT24

PLAYGRND/FUR LEASE NOV24

2,623.00

HURRICANE HELENE CLEAN UP

200.00

LANDSCAPE MAINT OCT24

2,836.66

SECURITY SVCS SEP24

2,590.64

SUPERVISOR FEE 10/15/24

200.00

ADJ DATE/TIME ATRIUM CONT

252.50

SPECIAL DISTRICT FEE FY25

NOT BOS MEETING DATES

621.91

SUPERVISOR FEE 10/15/24

200.00

GENERAL COUNSEL SEP24

139.50

SCEN SCENIC HIGHWAY NSOLER

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 11/18/24	PAGE	7
*** CHECK DATES 06/22/2024 - 10/31/2024 ***	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	#
10/23/24 00055 10/15/24 KC101520 202410 310-51300-11000	*	200.00
SUPERVISOR FEE 10/15/24
KRISTIN CASSIDY	200.00 000578
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/23/24 00036 10/15/24 LR101520 202410 310-51300-11000	*	200.00
SUPERVISOR FEE 10/15/24
LINDSEY E RODEN	200.00 000579
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/23/24 00011 10/04/24 1952	202407 310-51300-31100	*	3,825.00
GEN ENGINR MAY/JUN/JUL24
WOOD & ASSOCIATES ENGINEERING LLC	3,825.00 000580
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/30/24 00002 10/01/24 148	202410 320-53800-34000	*	1,460.83
FIELD MANAGEMENT OCT24
10/01/24 149	202410 310-51300-34000	*	3,750.00
MANAGEMENT FEES OCT24
10/01/24 149	202410 310-51300-35200	*	105.00
WEBSITE ADMIN OCT24
10/01/24 149	202410 310-51300-35100	*	157.50
INFORMATION TECH OCT24
10/01/24 149	202410 310-51300-31300	*	437.50
DISSEMINATION SVCS OCT24
10/01/24 149	202410 330-57200-48300	*	833.33
AMENITY ACCESS OCT24
10/01/24 149	202410 310-51300-51000	*	.24
OFFICE SUPPLIES OCT24
10/01/24 149	202410 310-51300-42000	*	9.41
POSTAGE OCT24
GOVERNMENTAL MANAGEMENT SERVICES	6,753.81 000581
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/30/24 00037 10/24/24 61553940 202410 330-57200-48100	*	40.00
PEST CONTROL OCT24
MASSEY SERVICES INC.	40.00 000582
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/30/24 00050 10/18/24 25080	202410 330-57200-48500	*	250.00
HURRICANE CLEAN UP
MCDONNELL CORPORATION DBA RESORT	250.00 000583
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/30/24 00027	9/13/24 14902	202409 320-53800-47300	*	137.76
REPAIRED BRKN 6" SPRAYS
PRINCE & SONS INC.	137.76 000584
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	391,071.71
TOTAL FOR REGISTER	391,071.71 SCEN SCENIC HIGHWAY NSOLER

Section 2

Scenic Highway
Community Development District

Unaudited Financial Reporting
September 30, 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 September 30, 2024

General Fund

Debt Service Fund

Capital Projects Fund

Capital Reserve Fund

Totals Governmental Funds

Assets:
Cash:
Operating Account	$	64,076	$	-	$	-	$	-	$	64,076	
Capital Projects Account	$	-	$	-	$	399	$	-	$	399	
Capital Reserve Account	$	-
Investments:	$	-	$	-	$	26,015	$	26,015	
Series 2020
Reserve	$	-	
$	229,959	
$	-	
$	-	
$	229,959	
Revenue	$	-	$	208,988	$	-	$	-	$	208,988	
Construction - Phase 1 & 2	$	-	$	-	$		4	$	-	$	4	
Construction - Phase 3	$	-	$	-	$		1	$	-	$	1	
SBA Capital Reserves Account	$	-	$	-	$	-		$	240,000	$	240,000	
Due from Capital Reserves	$	10,000	$	-	$	-	$	-	$	10,000	
Prepaid Expenses	$	31,229	$	-	$	-	$	-	$	31,229	
Total Assets	$	105,305	$	438,947	$	403	$	266,015	$	810,670	
Liabilities:
Accounts Payable	
$	37,627	
$	-	
$	-	
$	-	
$	37,627	
Total Liabilites	$	37,627	$	-	$	-	$	-	$	37,627	
Fund Balance:
Nonspendable:						

Prepaid Items	$	31,229	$	-	$	-	$	-	$	31,229	
Restricted for:					
Debt Service - Series 2020	$	-	$	438,947	$	-	$	-	$	438,947	
Capital Projects - Series 2020	$	-	$	-	$	403	$	-	$	403	
Assigned for:
Capital Reserves	
$	
-	
$	-	
$	
-	
$	
266,015	
$	
266,015	
Unassigned	$	36,450	$	-	$	-	$	-	$	36,450	
Total Fund Balances	$	67,679	$	438,947	$	403	$	266,015	$	773,044	
						
Total Liabilities & Fund Balance	$	105,305	$	438,947	$	403	$	266,015	$	810,670	

Scenic Highway
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending September 30, 2024

	Adopted	Prorated Budget	Actual		
	Budget	Thru 09/30/24	Thru 09/30/24	Variance	

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	$	12,000	$	4,000	$	8,000	
Engineering	$	13,000	$	13,000	$	3,825	$	9,175	
Attorney	$	25,000	$	25,000	$	11,414	$	13,586	
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	$	5,000	$	-	
Trustee Fees	$	4,041	$	4,041	$	4,041	$	-	
Management Fees	$	40,000	$	40,000	$	40,000	$	-	
Information Technology	$	1,800	$	1,800	$	1,800	$	-	
Website Maintenance	$	1,200	$	1,200	$	1,200	$	-	
Postage & Delivery	$	1,000	$	1,000	$	1,600	$	(600)	
Insurance	$	6,886	$	6,886	$	6,197	$	689	
Printing and Binding	$	250	$	250	$	114	$	136	
Legal Advertising	$	5,000	$	5,000	$	5,114	$	(114)	
Other Current Charges	$	1,500	$	1,500	$	536	$	964	
Office Supplies	$	250	$	250	$	6	$	244	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative	$	126,352	$	126,352	$	95,171	$	31,181	

Scenic Highway
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending September 30, 2024

	Adopted	Prorated Budget	Actual		
	Budget	Thru 09/30/24	Thru 09/30/24	Variance	

Operations & Maintenance					
Field Expenditures
Property Insurance	

$	19,836	

$	19,836	

$	16,615	

$	3,221	
Field Management	$	16,695	$	16,695	$	16,695	$	-	
Landscape Maintenance	$	49,872	$	49,872	$	34,040	$	15,832	
Landscape Replacement	$	13,000	$	13,000	$	8,878	$	4,123	
Streetlights	$	14,520	$	14,520	$	13,368	$	1,152	
Electric	$	4,224	$	4,224	$	4,809	$	(585)	
Sidewalk & Asphalt Maintenance	$	2,500	$	2,500	$	2,500	$	-	
Irrigation Repairs	$	7,500	$	7,500	$	2,324	$	5,176	
General Repairs & Maintenance	$	10,000	$	10,000	$	11,847	$	(1,847)	
Contingency	$	7,500	$	7,500	$	11,950	$	(4,450)	
Pool Permit	$	-	$	-	$	280	$	(280)	
Subtotal Field Expenditures	$	145,647	$	145,647	$	123,305	$	22,342	

Amenity Expenditures
Amenity - Electric	

$	7,392	

$	7,392	

$	4,057	

$	3,335	
Amenity - Water	$	4,224	$	4,224	$	4,365	$	(141)	
Playground Lease	$	31,488	$	31,488	$	31,482	$	6	
Internet	$	1,254	$	1,254	$	1,172	$	82	
Pest Control	$	528	$	528	$	480	$	48	
Janitorial Service	$	8,700	$	8,700	$	8,723	$	(23)	
Security Services	$	37,000	$	37,000	$	32,581	$	4,419	
Pool Maintenance	$	22,800	$	22,800	$	22,560	$	240	
Amenity Access Management	$	5,250	$	5,250	$	5,250	$	-	
Amenity Repairs & Maintenance	$	10,000	$	10,000	$	11,583	$	(1,583)	
Contingency	$	7,500	$	7,500	$	11,950	$	(4,450)	
Subtotal Amenity Expenditures	$	136,136	$	136,136	$	134,203	$	1,933	
					
Total Operations & Maintenance	$	281,783	$	281,783	$	257,508	$	24,275	
					
Total Expenditures	$	408,135	$	408,135	$	352,679	$	55,456	
					
Excess (Deficiency) of Revenues over Expenditures	$	2,205		$	60,326		

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	(2,205)	$	(2,205)	$	(242,205)	$	(240,000)	
Total Other Financing Sources/(Uses)	$	(2,205)	$	(2,205)	$	(242,205)	$	(240,000)	
					
Net Change in Fund Balance	$	-		$	(181,879)		
					
Fund Balance - Beginning	$	-		$	249,558		
					
Fund Balance - Ending	$	-		$	67,679		

Scenic Highway
Community Development District Debt Service Fund Series 2020
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending September 30, 2024

	Adopted	Prorated Budget	Actual		
	Budget	Thru 09/30/24	Thru 09/30/24	Variance	

Revenues:					
Assessments - Tax Roll	$	459,919	$	459,919	$	462,858	$	2,939	
Interest	$	-	$	-	$	21,754	$	21,754	
Total Revenues	$	459,919	$	459,919	$	484,612	$	24,693	

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		$	24,762		
					
Fund Balance - Beginning	$	177,160		$	414,185		
					
Fund Balance - Ending	$	177,229		$	438,947		

Scenic Highway
Community Development District Capital Projects Fund Series 2020
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending September 30, 2024

Adopted	Prorated Budget	Actual	
Budget	Thru 09/30/24	Thru 09/30/24	Variance	

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

Expenditures:					
Capital Outlay	$	-	$	-	$	860	$	(860)	
Miscellaneous	$	-	$	-	$	472	$	(472)	
Total Expenditures	$	-	$	-	$	1,332	$	(1,332)	
					
Net Change in Fund Balance	$	-	$	(1,305)		
					
Fund Balance - Beginning	$	-	$	1,708		
					
Fund Balance - Ending	$	-	$	403		

Scenic Highway
Community Development District Capital Reserve Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending September 30, 2024

Adopted	Prorated Budget	Actual	
Budget	Thru 09/30/24	Thru 09/30/24	Variance	

Revenues

Interest	

$	-	

$	-	

$	1,130	

$	1,130	
Total Revenues	$	-	$	-	$	1,130	$	1,130	

Expenditures:

Capital Outlay	

$	-	

$	-	

$	-	

$	-	
Total Expenditures	$	-	$	-	$	-	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	-	$	1,130	$	1,130	

Other Financing Sources/(Uses)

Transfer In/(Out)	

$	2,205	

$	242,205	

$	242,205	

$	-	
Total Other Financing Sources (Uses)	$	2,205	$	242,205	$	242,205	$	-	
					
Net Change in Fund Balance	$	2,205		$	243,335		
					
Fund Balance - Beginning	$	22,680		$	22,680		
					
Fund Balance - Ending	$	24,885		$	266,015		

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	$	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	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	3,825	$	-	$	-	$	3,825	
Attorney	$	(85)	$	241	$	430	$	948	$	2,692	$	1,565	$	2,643	$	565	$	911	$	1,254	$	111	$	140	$	11,414	
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	$	417	$	5,000	
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	$	3,333	$	40,000	
Information Technology	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	1,800	
Website Maintenance	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	1,200	
Postage & Delivery	$	480	$	48	$	6	$	164	$	14	$	10	$	18	$	730	$	10	$	72	$	37	$	12	$	1,600	
Insurance	$	6,197	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	6,197	
Printing and Binding	$	1	$	2	$	10	$	-	$	-	$	7	$	-	$	21	$	-	$	-	$	43	$	30	$	114	
Legal Advertising	$	-	$	-	$	-	$	-	$	-	$	742	$	-	$	342	$	3,407	$	-	$	-	$	622	$	5,114	
Other Current Charges	$	39	$	40	$	39	$	39	$	76	$	41	$	41	$	41	$	42	$	41	$	41	$	56	$	536	
Office Supplies	$	1	$	1	$	0	$	0	$	1	$	1	$	1	$	1	$	0	$	0	$	0	$	0	$	6	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	175	
Total General & Administrative	$	18,119	$	4,330	$	4,484	$	8,632	$	7,583	$	6,366	$	7,702	$	6,099	$	8,371	$	14,393	$	4,232	$	4,860	$	95,171	

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  $

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

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

-  $
1,391  $
2,837  $
-  $
1,089  $
401  $
-  $
-  $
5,457  $
-  $
-  $

-  $
1,391  $
2,837  $
7,678  $
1,089  $
378  $
2,500  $
138  $
1,291  $
-  $
-  $

16,615
16,695
34,040
8,878
13,368
4,809
2,500
2,324
11,847
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  $	11,176  $	17,302  $	123,305

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  $
920  $
-  $

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

-  $
387  $
2,623  $
113  $
40  $
780  $
2,591  $
1,880  $
438  $
2,353  $
-  $

4,057
4,365
31,482
1,172
480
8,723
32,581
22,560
5,250
11,583
11,950

Other Financing Sources/Uses:

Transfer In/(Out)

$

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $	(242,205)  $	(242,205)

Net Change in Fund Balance	$	(54,727) $	(8,163) $	360,652  $	(17,689) $	(28,275) $	(23,620) $	(30,550) $	(34,118) $	(14,915) $	(30,711) $	(24,190) $	(275,572) $	(181,879)

Total Other Financing Sources/Uses	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	(242,205)  $	(242,205)

Excess (Deficiency) of Revenues over Expenditures	$	(54,727)  $	(8,163)  $	360,652  $	(17,689)  $	(28,275)  $	(23,620)  $	(30,550)  $	(34,118)  $	(14,915)  $	(30,711)  $	(24,190)  $	(33,367)  $	60,326

Total Expenditures	$	54,727  $	21,400  $	19,935  $	24,658  $	26,177  $	23,620  $	35,180  $	34,134  $	24,532  $	30,759  $	24,190  $	33,367  $	352,679

Total Operations & Maintenance	$	36,608  $	17,070  $	15,450  $	16,026  $	18,594  $	17,254  $	27,478  $	28,035  $	16,161  $	16,366  $	19,958  $	28,508  $	257,508

Subtotal Amenity Expenditures	$	10,575  $	11,300  $	9,730  $	9,273  $	10,917  $	11,517  $	21,187  $	9,970  $	9,663  $	10,083  $	8,782  $	11,205  $	134,203

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	

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

Section 3

District
Name:	Scenic Highway Community Development District	
Address and Location of
Loss:	611 Tanaro Ln, Haines City FL 33844 - All phases	
Date of
Loss:	10/9/2024	
Point of
Contact:	Marshall Tindall & Monica Virgen	
Contact
Phone Number:	407-346-2453 (Marshall Tindall, Field Manager) 407- 930-4314 (Monica Virgen, District Manager)	
Contact
Email:	mtindall@gmscfl.com / mvirgen@gmscfl.com	
Description of Damage: (Please attach photos if available)	Hurricane force winds caused damage to several structures on district property:
Significant widespread fence damage in all phases Amenity Center Building
Ridge cap shingles blown off Damage to attic access area Missing and leading traffic signage
PHOTOS:
https://www.gmsorlandorecords.com/index.php/s/WFnlyi8mg7h8BbZ	

Reported By:	Monica Virgen	
Additional Remarks: