Tohoqua Community Development District

Agenda March 4, 2020

A GENDA

Tohoqua
Community Development District

219 East Livingston Street, Orlando, Florida 32801 Phone: 407-841-5524- Fax: 407-839-1526

February 26, 2020

Board of Supervisors Tohoqua Community Development  District

Dear Board Members:

The regular meeting of the Board of Supervisors of Tohoqua Community Development District will be held Wednesday, March 4, 2020 at 9:00 AM at the Hart Memorial Central Library, Room 120, 211 East Dakin Ave, Kissimmee , Florida 34741. PLEASE NOTE THE LOCATION OF THE MEETING. Following is the advance agenda for the meeting:

Roll Call
Public Comment Period
Organizational Matters
Administration of Oaths of Office of Newly Elected Supervisors
Consideration of Resolution 2020-01 Canvassing and Certifying the Results of the Landowners' Election
Election of Officers
Consideration of Resolution 2020-02 Electing Officers
Approval  of   Minutes  of  the	August 7, 2019 Board of Supervisors Meeting and Acceptance of Minutes of the November 5, 2019 Landowners' Meeting
Consideration of Resolution 2020-03 Establishing State Board of Administration Accounts
Consideration of Termination of Amenities Management Agreement with Artemis Lifestyles, Inc.
Consideration   of   Approval  of	Amenity Facilities Management Agreement with Community Association and Lifestyle Management, LLC
Ratification of Agreement with Grau & Associates to Provide Auditing Services for Fiscal Year 2019
Staff Reports
Attorney
Update on Auditing Requirements
Engineer
District Manager's Report
Approval of Check Register
Balance Sheet and Income Statement
Other Business
Supervisors Requests
Adjournment

The second order of business is the Public Comment Period where the public has an  opportunity to be heard on propositions coming before the Board as reflected  on  the agenda, and any other items.

The third order of business is organizational matters. Section A is administration of oaths of office of newly elected supervisors. Section B is consideration of Resolution 2020-01 canvassing and certifying the results of the Landowners' election. A copy of the resolution is enclosed for your review. Section C is election of officers. Section D is consideration of Resolution 2020-02 electing officers. A copy of the resolution is enclosed for your review.

The fourth order of business is the approval of the minutes of the August 7, 2019 Board of Supervisors meeting, and acceptance of minutes of the November 5, 2019 Landowners' meeting. The minutes are enclosed for your review.

The fifth order of business is consideration of Resolution 2020-03 establishing state board of administration accounts. A copy of the resolution is enclosed for your review.

The sixth order of business is consideration of termination of amenities management agreement with Artemis Lifestyles, Inc. There is no back-up.

The seventh order of business is consideration of approval of Amenity Facilities Management Agreement with Community Association and Lifestyle Management, LLC. A copy of the agreement is enclosed for your review.

The eighth order of business is ratification of agreement with Grau & Associates to provide auditing services for Fiscal Year 2019. A copy of the agreement is enclosed for your review.

The ninth order of business is Staff Reports. Section B is Attorney's report. Section 1 is an update on auditing requirements. Section C is the District Manager's Report. Section 1 includes approval of the check register being presented. Section 2 includes the balance sheet and income statement for review.

The balance of the agenda will be discussed at the meeting. In the meantime, if  you should  have any questions, please contact me.

Sincerely,
r7--\
George S. Flint
District Manager

CC:	Jan A. Carpenter, District Counsel Eric Warren, District Engineer Mike Williams, Bond Counsel Brett Sealy, Underwriter
Darrin Mossing, GMS Enclosures

S ECTION Il l

S ECTION 8

A RESOLUTION CANVASSING AND CERTIFYING THE RESULTS OF THE LANDOWNERS' ELECTION OF THE TOHOQUA COMMUNITY DEVELOPMENT DISTRICT HELD PURSUANT TO SECTION 190.006(2), FLORIDA STATUTES

WHEREAS, pursuant to Section 190.006(2), Florida Statute, a landowners' meeting is required to be held within 90 days of the District's creation and every two years following the creation of a Community Development District for the purpose of electing three (3) supervisors for the District; and

WHEREAS, following proper notice of once a week for 2 consecutive weeks in a newspaper of general circulation in the area of the District, the last day  of  such  publication  to be not fewer than 14 days or more than 28 days before the date  of  the  election,  such landowners' meeting was held on November 5, 2019,  at  which  the  below-recited  persons were duly elected by virtue of the votes cast in their respective favor; and

WHEREAS, the Board of Supervisors by means of this Resolution desire 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 TOHOQUA COMMUNITY DEVELOPMENT DISTRICT:

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 follows:

Supervisor	# of Votes	Terms

 	James Dowd	

 	912	

4-YearTerm

 	Jason Good		 	912		4-Year Term

 	David Hulme		 	908		2-YearTerm

The terms of office shall commence immediately upon the adoption of this Resolution:

Adopted this 4th day of March, 2020.

Secretary/Assistant Secretary	Chairman/Vice Chairman

S ECTION D

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

WHEREAS, the Tohoqua 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 TOHOQUA COMMUNITY DEVELOPMENT DISTRICT:

Section 1.

Section 2.

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

is elected Chairman.

is elected Vice-Chairman.

Section 3.

Section 4.

_   _  _

_   _  _
_   _  _
_   _  _
_   _  _

_   _  _

_   _  _
_   _  _
_   _  _
_   _  _

_   _  _

_   _  _
_   _  _
_   _  _
_   _  _

_	is elected Secretary.

_	is elected Assistant Secretary.
_	is elected Assistant Secretary.
_	is elected Assistant Secretary.
_	is elected Assistant Secretary.

Section 5.

Section 6.

- - - - - - - - - -

- - - - - - - - - -

is elected Treasurer.

is elected Assistant Treasurer.

Section 7.	This Resolution shall become effective immediately upon its adoption.

PASSED AND ADOPTED this 4th day of March, 2020.

ATTEST:	TOHOQUA COMMUNITY
DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson/Vice-Chairperson

S ECTION IV

MINUTES OF MEETING TOHOQUA
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Tohoqua Community Development District was held on Wednesday, August 7, 2019 at 9:00 a.m., at the West Osceola Branch Library, 305 Campus Street, Kissimmee, FL.

Present and constituting a quorum were:

Andre Vidrine Marcus Hooker James Dowd Jason Good Chuck Bell

Also present were:

George Flint Andrew d' Adesky Alan Scheerer

FIRST ORDER OF BUSINESS

Chairman Vice Chairman
Assistant Secretary Assistant Secretary Assistant Secretary

District Manager District Counsel Field Manager

Roll Call

Mr. Flint called the meeting to order at 9:00 a.m. and called the roll. A quorum was present.

SECOND ORDER OF BUSINESS	Public Comment Period
Mr. Flint: Only Board Members and staff were present.

THIRD  ORDER OF BUSINESS	Approval of Minutes of the June 5, 2019
Board of Supervisors Meeting
Mr. Flint: Did the Board have any comments or corrections to the June 5, 2019 minutes? Mr. Vidrine: No.
Mr. Flint: If not, we need a motion to approve the minutes.

On MOTION by Mr. Vidrine seconded by Mr. Good with all in favor the minutes of the June 5, 2019 Board of Supervisors meeting were approved, as presented.

FOURTH ORDER OF BUSINESS	Public Hearing
Mr. Flint: The Board previously approved a Proposed Budget and set today as the public hearing.
Mr. Bell joined the meeting.
Mr. Flint: I will open the public hearing and note for the record that only Board Members and staff were present.

Consideration of Resolution 2019-05 Adopting the Fiscal Year 2020 Budget and Relating to the Annual Appropriations
Mr. Flint: Resolution 2019-05 adopts the Fiscal Year 2020 budget, which starts on October 1st . Exhibit A to the resolution is the Proposed Budget. It represents a build-out budget, indicates the on-roll assessments and direct assessments for prorated administrative costs and the balance being from developer contributions to the extent expenses are incurred. The on-roll assessments will generate $228,349. Based on the information the Property Appraiser provided, there are 329 developed units or platted lots. Are there any questions on the resolution or the budget?
Mr. Vidrine: Give me one second.
Mr. Flint: It's similar to the current year's adopted budget and offset by the on-roll and administrative direct billed assessments. The difference would be developer contributions, as shown at the top of Page 1, to the extent its needed. For example, we have $350,000 in here for landscape maintenance, which is actually the build-out number. The actual number is going to be lower than that.
Mr. Vidrine: Okay. We've gone through this before.
Mr. Flint: We are projecting about $105,000 in landscape maintenance costs. As new areas come in, the contract will be amended.
Mr. Vidrine: Okay. It should be completed by that timeframe so that makes sense.
Mr. Flint: That gives the Board flexibility. The Board can amend this budget at any time during the year, as long as you are not increasing the per unit assessments.

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Mr. Vidrine: Okay.
Mr. Flint: If there are no other questions or discussion, we need a motion to adopt Resolution 2019-05.

On MOTION by Mr. Vidrine seconded by Mr. Bell with all in favor Resolution 2019-05 Adopting the Fiscal Year 2020 Budget, was approved.

Consideration of Resolution 2019-06 Imposing Special Assessments and Certifying an Assessment Roll
Ms. Burns: As part of the public hearing, you have Resolution 2019-06, which imposes the operation and maintenance (O&M) assessments associated with the budget you just adopted. There are two exhibits attached to this resolution, one is the budget you just approved and the other is the Assessment Roll, which lists all of the properties with the proposed assessment amounts. So, it's really just imposing the assessments associated with the budget you just approved.
Mr. Vidrine: Which is very similar to last year's budget. There has been no movement at
all.
Mr. Flint: Correct. Are there any questions on the resolution? Mr. Vidrine: I don't have any.
Mr. Flint: If not, we need a motion to adopt Resolution 2019-06.

On MOTION by Mr. Vidrine seconded by Mr. Good with all in favor Resolution 2019-06 Imposing Special Assessments and Certifying an Assessment Roll, was approved.

Mr. Flint: We will close the public hearing.

FIFTH ORDER OF BUSINESS	Review and Acceptance of Fiscal Year
2018 Audit Report
Mr. Flint: I provided a copy of the audit, which was prepared by Grau & Associates as the District's independent auditor. The CDD as a governmental entity is required to have an annual independent audit performed. In the Report to Management on Page 27, there were no current findings or recommendations. They also found that they complied with all of the

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provisions of the Auditor General that they are required to review. So, it is a clean audit. If you have any questions, we can discuss those. If not, I would ask for a motion to accept the audit.

On MOTION by Mr. Vidrine seconded by Mr. Hooker with all in favor accepting the Fiscal Year 2018 Audit  Report  and transmitting it to the State of Florida was approved.

SIXTH  ORDER OF BUSINESS	Consideration of Proposal from VGlobal
Tech	Regarding	ADA	Website Compliance
Mr. Flint: This is a proposal from VGlobal Tech for the Americans with Disabilities Act (ADA) website compliance. I'm not sure if you discussed this previously,  but over the last year  to a year-and-a-half, there have been a number of lawsuits filed against government entities including special districts and some private entities, claiming that websites were not ADA compliant. As a result, CDDs are required to have websites by State law. The State law also specifies what has to be on the website. So, we don't have the option of just shutting it down. In order to be compliant with the ADA law to avoid a lawsuit, we basically need to modify the website to bring it into compliance. We met with several companies that provide these services and this was the most cost effective approach. We have been using them for other Districts. I think Andrew will confirm that any Districts that are not managed by us, would use some other companies that have significantly higher costs.
Mr. d' Adesky: It's a higher cost because they are as capable as Government Management Services (GMS) to do some of the things that they can do, so they are paying much more than is offered in this proposal. Another important fact is there's one company that insures CDD and  they are requiring that we take some sort of action, which is to engage them by a certain timeframe. So, we have to engage them shortly to at least start the process. Not necessarily to finish it, but just to get the process moving to show that we are taking some action to remediate our website.
Mr. Flint: There's one insurer that insures all 300 CDDs. They have been very active in this. They insure all 18 CDDs that were named in one lawsuit. They basically indicated that if CDDs don't make proactive attempts to bring their website into compliance, they will not be able to underwrite any lawsuit filed regarding the website. So, this is really something that I don't  think the Board has a lot of discretion over. We think this is the most cost effective approach to it

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and recommend that you just approve the first year, one time website conversion compliance of
$1,750 and then we will bring back any other tasks that might be necessary going forward  to keep it in compliance.
Mr. Vidrine: It's important.
Mr. Flint: Are there any questions on the proposal? If not, we need a motion to approve
it.

On MOTION by Mr. Vidrine seconded by Mr. Good with all in favor the proposal from VGlobalTech for ADA Website Compliance Services in a one-time amount of $1,750 was approved.

SEVENTH ORDER OF BUSINESS	Discussion of Turnover of Ponds 4 & 5
for Landscape Maintenance
Mr. Scheerer: Included in your agenda package is a proposal from Earth Tee to provide landscape maintenance of Ponds 4 and 5. There is a map in the agenda that shows exactly where that is. Pond 5 is the Amenity Center pond and Pond 4 is directly to the east. They mowed it because it was getting out of hand. What we would like for the Board to consider today is the approval ofthis proposal from Earth Tee to begin regular maintenance.
Mr. d' Adesky: Andre, I think we already transferred over those two ponds. Have we not?
Mr. Vidrine: Do you mean transferred to the CDD?
Mr. d' Adesky: Yes.
Mr. Vidrine: I need to confirm that.
Mr. d' Adesky: Please do because we have to make sure that if we haven't gotten them before we start mowing them that we transfer them over.
Mr. Vidrine: The community is still under construction right now. So, I'm not sure they would've done that just yet.
Mr. d' Adesky: We can't mow it until its ours.
Mr. Vidrine: Absolutely.
Mr. Scheerer: Is there a timefrarne on when you think those will be transferred over?
Mr. Vidrine: Doesn't this require a public hearing?
Mr. Flint: No. You can make a motion today to authorize the Chair to sign whatever documents are necessary to effectuate the conveyance.

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Mr. Vidrine: Bonds have to be completed, 100%, don't they? Mr. Hooker: No.
Mr. Vidrine: The holdup is a final water management permit closeout. Mr. d' Adesky: We can take the property before water management.
Mr. Vidrine: That's the only thing holding it up.
Mr. Hooker: You can transfer the permit over to the CDD. Mr. Scheerer: They are getting out of control right now.
Mr. Vidrine: I had them mow it.
Mr. d' Adesky: We can take the underlying property, understanding that the permit is going to follow shortly.
Mr. Hooker: I think we were under the assumption that we needed to have it all certified. Mr. Vidrine: I thought we were going to bid it out.
Mr. Flint: If its substantially complete with the exception of the COC, we can take it subject to that.
Mr. Vidrine: That's what it is.
Mr. Hooker: We don't have the final certificate. Mr. Flint: We can take it subject to that.
Mr. d' Adesky: I will add that in as a condition saying that its substantially completed. We still expect to go through that process.
Mr. Hooker: We can start maintaining it.
Mr. Dowd: Are you transferring the lands or just the maintenance?
Mr. d' Adesky: We need to have the underlying land in order to maintain it. The CDD as a public entity can't maintain private land.
Mr. Vidrine: I understand.
Mr. Hooker: What you are talking about is transferring it through the Water Management District. Right, for operation and maintenance (O&M)?
Mr. Vidrine: I thought we had to have all of the appropriate approvals final with the permitting of the pond before they took it.
Mr. Flint: If everything is done except for that final certification, I think we are okay. Mr. Hooker: It's not done because its tied in with the parking lot of the building.

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Mr. d' Adesky: Which makes sense from a permit standpoint, but from a District standpoint and maintenance, we can still take that discrete part of the construction because its physically complete.
Mr. Hooker: It can be transferred then.
Mr. Flint: The Board make a motion to delegate authority to the Chair.
Mr. d' Adesky: To execute any conveyance documents necessary to effectuate the transfer of Ponds 4 and 5 to the CDD.

On MOTION by Mr. Vidrine seconded by Mr. Hooker with all in favor the authorization for the Chairman to execute  any conveyance documents necessary to effectuate the transfer of  Ponds 4 and 5 to the CDD was approved.

Mr. d' Adesky: Is the second motion approval of the contract?
Mr. Scheerer: Just an addendum.
Mr. Flint: An addendum to add Ponds 4 and 5 for landscape maintenance, subject to the conveyance.

On MOTION by Mr. Vidrine seconded by Mr. Hooker with all in favor the addendum from Earth Tee to add Ponds 4 and 5 for landscape maintenance in the amount of $8,400, was approved.

EIGHTH  ORDER OF BUSINESS	Ratification of Agreement between the
Tohoqua CDD and Artemis Lifestyles for the Provision of Amenity Management Services
Mr. Flint: The Board approved this agreement in substantial form and the Chair executed it. This dragged out longer than it needed to be, but I think we are finally at a point where the Board can ratify the final agreement, with the exception of Attachment E, which are the costs  that is on the last page of the agreement. This table provided by Artemis Lifestyles actually has 100% of the admin person being funded by the District. In talking with the Chairman prior to the meeting, we believe a 70/30 split between the CDD and the HOA is more appropriate. So, my recommendation would be to ratify this agreement subject to Attachment E being adjusted to reflect a 70/30 proration between the CDD and HOA.

7

Mr. Vidrine: I agree.
Mr. Flint: Is there any discussion?
Mr. Dowd: Is 70% the responsibility of the CDD or HOA?
Mr. Flint: 70% is the CDD's portion. This agreement can be amended if we monitor the services that are being provided and it looks like they are spending more time on the ARC enforcement than they are on CDD business.
Mr. Dowd: Yes sir.
Mr.  Flint:   If  there's   no   discussion,   a   motion   to  ratify  the	agreement with the modifications to Attachment E as discussed would be in order.

On MOTION by Mr. Vidrine seconded by Mr. Dowd with all in favor the Agreement between the Tohoqua CDD and Artemis Lifestyles for the Provision of Amenity Management Services was ratified, subject to the adjustment to Attachment E as discussed.

Mr. Flint: We just have to make sure its modified. Mr. d' Adesky: I got it.
Mr. Flint: I have Artemis' signature page. I will get your signature so we have them all  on one page.
Mr. d' Adesky: Do you want a separate column for the HOA Chair? Mr. Flint: No. This is the annual cost.
Mr. d' Adesky: I understand.
Mr. Flint: This number would just be 70%. I don't want to add the HOA in there and confuse anybody.

NINTH ORDER OF BUSINESS	Staff Reports
Attorney
Mr. Flint: Andrew, do you have anything else? Mr. d'Adesky: No.

Engineer

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Mr. Flint: I talked with Eric Warren this morning and asked him if he would be available in the event something came up. To save the District money, he is not in attendance or on the phone. If you have any questions for the District Engineer, I can relay those and get back to you.

District Manager's Report
Approval of Check Register
Mr. Flint: I provided the Check Register from May 29, 2019 through July 29, 2019 in the amount of $46,407.58. The detailed register is behind the summary. Are there any questions on the Check Register? If not, we need a motion to approve it.
Mr. Vidrine: I don't have any questions.

On MOTION by Mr. Vidrine seconded by Mr. Dowd with all in favor the Check Register from May 29, 2019 through July 29, 2019, was approved.

Balance Sheet and Income Statement
Mr. Flint: These are unaudited through June 30th. No action is required, but if the Board has any questions, we can discuss those.

m.	Approval of Fiscal Year 2020 Meeting Schedule
Mr. Flint: The Board is required to approve an annual meeting schedule each year. We prepared one based on you meeting at 9:00 a.m. in this location on the first Wednesday with the exception of January, which falls on New Year's. So, we can either cancel the January  meeting or reschedule it. My suggestion would be to eliminate the January meeting and if you need to meet, we can advertise a special meeting.
Mr. Vidrine: I agree.
Mr. d' Adesky: It is cheaper to do it this way because you only have to run one advertisement.
Mr. Flint: To the extent you don't need to meet, we can cancel these, but at least you  have the option. So, if the Board is okay with those dates and continuing to meet here at 9:00 a.m., we need a motion to approve the meeting schedule.

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On MOTION by Mr. Vidrine seconded by Mr. Good with all in favor the Fiscal Year 2019 meeting schedule was approved, as amended.

iv.	Designation of November 5, 2019 as Landowners' Meeting Date
Mr. Flint: The District is required to hold a landowner's election every two years. It must be on the first Tuesday in November. After that, it can be at any time in November. We are suggesting November 5th at 9:00 a.m. in this location. It's a landowner's election, not a Board meeting so only landowner representatives would need to be present or they can designate a proxyholder to attend on their behalf. We will get with the landowners prior to that meeting and provide the proxy and ballot. You will see a sample agenda in the form of a proxy in your agenda package. The landowners would just need to either be in attendance or designate someone who could be in attendance on their behalf to cast the votes.
Mr. Vidrine: The person that is elected to be here, has to be relative to any organization? Mr. Flint: It can be anyone.
Mr. Flint: The votes are based on one acre or part of an acre. So, if you own 100 acres, you have 100 votes. If you own 100 lots, you have 100 votes. Anyone who is a landowner within the District is able to attend if necessary. There is an advertisement that goes in the newspaper. Otherwise, unless someone read this agenda or saw the advertisement in the paper, you probably wouldn' t notice there's a landowner's meeting. If there are no questions, we need a motion to designate November 5th as a landowner meeting date.

On MOTION by Mr. Vidrine seconded by Mr. Bell with all in favor designating November 5, 2019 as the Landowners' Meeting date, was approved.

TENTH ORDER OF BUSINESS	Other Business
Mr. Flint: Was there any other business that was not on the agenda that the Board wanted to discuss?
Mr. Vidrine: I didn't have anything.

ELEVENTH ORDER OF BUSINESS
There being none, the next item followed.

Supervisors Requests

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TWELFTH ORDER OF BUSINESS	Adjournment
Mr. Flint: If there's nothing further, we need a motion to adjourn.

On MOTION by Mr. Vidrine seconded by Mr. Hooker with all in favor the meeting was adjourned.

Secretary / Assistant Secretary	Chairman / Vice Chairman

11

MINUTES OF MEETING TOHOQUA
COMMUNITY DEVELOPMENT DISTRICT

The Landowners' Meeting of the Tohoqua Community Development District was held on Tuesday, November 5, 2019 at 9:00 a.m. at the West Osceola Branch Library, 305 Campus Street, Kissimmee, FL.

Present were:

Andre Vidrine David Hulme George Flint

FIRST ORDER OF BUSINESS

Mr. Flint: We have 910 votes.

Determination Represented

of	Voting	Units

SECOND ORDER OF BUSINESS	Call to Order
Mr. Flint called the Landowners' meeting to order at 9:00 a.m. and stated two Landowners' representing Tohoqua Development Group, LLC., Tohoqua Development Group 2, LLC., Neptune Road Investments, LLC. And Mattamy Orlando, LLC. were present.

THIRD ORDER OF BUSINESS	Election of Chairman for the Purpose of
Conducting the Landowners' Meeting
Mr. Flint: Will you designate me as Chairman for the purpose of conducting the Landowners' Meeting?
Mr. Vidrine: Yes.

On MOTION by Mr. Vidrine seconded by Mr. Hulme with all in favor electing George Flint as Chairman for the purpose of conducting the Landowners' Election was approved.

FOURTH ORDER OF BUSINESS	Nominations	for	the	Position	of
Supervisor
Mr. Flint: The Landowner representatives provided me with their ballots.  The nominations are for James Dowd, Jason Good and David Hulme. Are there any other  nominations at this time? Hearing no further nominations, we will close nominations.

FIFTH ORDER OF BUSINESS	Casting of Ballots
Mr. Flint: I received ballots from the Landowner representatives.  Mattamy  Orlando, LLC. cast 328 votes for Mr. Good, 328 votes for Mr. Dowd and 327 votes for Mr. Hulme. Tohoqua Development Group, LLC. cast 5 votes for Mr. Dowd, 5 votes for Mr. Good and 4  votes for Mr. Hulme. Tohoqua Development Group 2, LLC. cast 45 votes for Mr. Dowd, 45  votes for Mr. Good and 44 votes for Mr. Hulme. Neptune Road Investments, LLC. cast  534  votes for Mr. Dowd, 534 votes for Mr. Good and 533 votes for Mr. Hulme.

SIXTH ORDER OF BUSINESS	Ballot Tabulation
Mr. Flint: As a result, we have 912 votes for Mr. Good, 912 votes for Mr. Dowd and 908 votes for Mr. Hulme.

SEVENTH ORDER OF BUSINESS	Landowners' Questions and Comments
Mr. Flint: Are there any questions from the Landowners? Hearing none,

EIGHTH ORDER OF BUSINESS
The meeting was adjourned at 9:04 a.m.

Adjournment

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S ECTION V

RESOLUTION 2020-03

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE TOHOQUA COMMUNITY DEVELOPMENT DISTRICT AUTHORIZING THE DISTRICT MANAGER TO ESTABLISH AN ACCOUNT WITH THE STATE BOARD OF ADMINISTRATION; APPOINTING THE DISTRICT MANAGER AS ITS LEGAL REPRESENTATIVE WITH RESPECT TO SAID ACCOUNT(S) AND PROVIDING FOR THE DURATION OF SAID AUTHORIZATION

WHEREAS, the Tohoqua Community Development District (the "District") is a local unit of special purpose government created and existing under Chapter 190, Florida Statutes; and

WHEREAS, the District finds that from time to time has funds on hand in excess of current needs;and

WHEREAS, it is in the best interest District and its landowners that said excess funds be invested to return the highest yield consistent with proper safeguards and the Districts currently adopted policies regarding the deposit of public funds.

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

That the District Manager, Governmental Management Services-Central Florida, LLC, ("GMS") and its designee, as legal representative(s) of the District is hereby authorized to act as the administrator(s) for funds held at the State Board of Administration.

The District Manager and/or its designee shall have the authority to establish an account(s) on behalf of the District with the State Board of Administration, withdraw funds from or transmit funds to said account(s) at the State Board of Administration, establish funds  transfer instructions, name designee(s), and initiate changes to this information via the Investment Pool Input Document.

That this authorization shall be continuing in nature until revoked by District or until a new legal representative is appointed.

THIS RESOLUTION INTRODUCED AND ADOPTED by the District at its regularly scheduled meeting this 4th of March, 2020.

ATTEST:	TOHOQUA COMMUNITY
DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	ChairmanNice Chairman

S ECTION VII

Community Association and Lifestyle Management, LLC
9145 Narcoossee Road - Suite A-206 - Orlando - Florida - 32827

Amenity Management Proposal For
Tohoqua Community Development District

Community Association and Lifestyle Management, LLC ("Manager") is proposing to provide Amenity Management Services for Tohoqua Community Development District ("CDD"). Manager will provide the following services:

Onsite staffing levels of one to two employees of Manager as deemed necessary.
Schedule and conduct a wide array of special events for community residents and prospects.
Manage and implement rules, regulations, customer service, etc. as required by  both CDD and HOA documents
Prepare monthly report for Board of Supervisors
Manage contractors related to the CDD Amenity Center
Established and maintain email blast system using such programs as constant contact
Create and distribute quarterly or monthly newsletter.
Attend and participate in monthly Board of Supervisors meetings.
Work with District Manager in preparation of CDD Amenity and Operations budget.
All other services as required in the final agreement between the Manager and CDD and as requested by Board of Supervisors or homeowners to ensure meets and surpasses all expectations of the community.

Proposed  CDD Fees

Annual Administrative Fee*
Annual Executive Director Fee*
Special Events
Reasonable reimbursable expenses

$12,000 /$1,000 per month
$24,000/$2,000 per month
$500 to $1,500 per event

*Subject to change each fiscal year as part of CDD annual budget process to incorporate growth of the community and service level requirements.

Community Association and Lifestyle Management, LLC

Tohoqua Community Development District

 	

Darrin Mossing President

ChairmanNice Chairman

 	
Date	Date

S ECTION VI11

V

Grau& Associates
CERTIFIED  PUBLIC ACCOUNTANTS

951 Yamato Road• Suite 280 Boca Rat<m, Florida 33431 (561) 994-9299 • (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

September 3, 2019

Board of Supervisors
Tohoqua Community Development District c/oGMS, LLC
9145 Narcoossee Road, Suite A206 Orlando, FL 32827

We are pleased to confirm our understanding of the services we are to provide Tohoqua Community Development District, Osceola County, Florida ("the Districr) for the fiscal year ended September 30, 2019, with the option of three (3) additional one-year renewals. We will audit the financial statements of the governmental activities and each major fund, including the related notes to the financial statements, which collectively comprise the basic financial statements of Tohoqua Community
Development District as of and for the fiscal year ended September 30, 2019, with the option of three (3) additional one-year renewals. In addition, we will examine the District's compliance with the requirements of Section 218.415 Florida StaMes.
Accounting standards generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management's discussion and analysis (MD&A), to supplement the District's basic financial statements. Such information, although not a part of the basic financial ·statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context As part of our engagement, we will apply certain limited procedures to the District's RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited:
Management's Discussion and Analysis.
Budgetary comparison schedule
Audit Objectives
The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of the District and other procedures we consider necessary to enable us to express such opinions. We will issue a written report upon completion of our audit of the District's financial statements. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances  may arise in which it
is necessary forns to modify o•ir  opinion or add..emphasis-of-matter or other-matter paragraphs.   •c opinion on the finaocial
statements is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will include a paragraph that states (1) that the purpose of the report is solely to describe the scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion on the effectiveness of the District's internal control on compliance, and (2) that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District's internal control and compliance. The paragraph will also state that the report is not suitable for any other purpose. If during our audit we become aware that the District is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards

and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements.
Examination Objective
The objective of our examination is the expression of an opinion as to whether the District is in compliance with Florida Statute
218.415 in accordance with Rule 10.556(10) of the Auditor General of the State of Florida. Our examination will be conducted in accordance with attestation standards established by the American lnstiMe of Certified Public Acc<:luntants and will Include tests of your records and other procedures we consider necessary to enable us to express such an opinion. We will tssue a written report upon completion of our examination of the District's compliance. The report will include a statement that the report is intended solely for the information  and use of management, those charged with governance, and the Florida Auditor
General, and is not intended to be and should not be used by anyone other than these specified parties. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the District's compliance is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the examination or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
Management Responslbllltles
Management is responsible for the financial statements and all accompanying information as well as all representations contained therein. Further, management is responsible for compliance with Florida Statute 218.415 and will provide us with the
information required for the examination. The accuracy and completeness of such information is also management's responsibility. As part of the audit, we will assist with preparation of your financial statements and related notes in conformity with U.S. generally  accepted  accounting principles  based on information  provided by  you.  These nonaudit services do not
constiMe an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. You agree to assume all management responsibilities relating to the financial statements and related notes and any other nonaudit services we provide. You will be required to acknowledge in the management representation letter our assistance with preparation of the financial statements and related notes and that you have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. In addition, you will be required to make certain representations regarding compliance with Florida Statute 218.415 in the management representation letter. Further, you agree to oversee the nonaudlt services by designating an  individual, preferably  from senior  management,  who possesses  suitable skill, knowledge,  or  experience;  evaluate  the adequacy and
results of those services; and accept responsibility for them.
Management is responsible for establishing and maintaining effective internal controls, including evaluating and monitoring ongoing activities, to help ensure that appropriate goals and objectives are met; following laws and regulations; and ensuring that management is reliable and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles, for the preparation and fair presentation of the financial statements and all accompanying information in conformity with U.S. generally accepted accounting principles, and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements.
Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, (2) additional Information that we may request for the purpose of the audit, and (3) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence.
Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the written representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole. As part of our engagement, we may propose standard adjusting, or correcting journal entries--to   youf'!!!fimmeial  statements,...You  are  responsible  for  reviewing  theocentries 8M°"'\fflderstanding  the-nature  of  the proposed entries and the impact they have on the financial statements.
You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants and for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts or grant agreements, or abuse that we report.
Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and

recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You are also responsible for providing management's views on our ament findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for provid\ng that information.

With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document.
Audit Procedure eneral
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We will plan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements may exist and not be detected by us, even though the audit is property planned and performed in accordance with U.S. generally accepted auditing standards and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. Our
responsibility as auditors is limited to the period covered by our audit and does not extend to later periods for which we are not engaged as auditors.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require certain written representations from you about your responsibilities for the financial statements; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by generally accepted auditing standards.
Audit Procedures nternal Control
Our audit will include obtaining an understanding of the government and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal
control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards.
An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards and Government Auditing Standards.
Audit Procedures-Compliance
As part of obtaining reasonable assurance about whether the financial statements are· free of material misstatement, we will perform tests of the District's compliance with the provisions of applicable laws, regulations, contracts, agreements, and grants. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards.
Engagement Administration, Fees, and Other
We undel'$tand that your employees will prepare all cash or other confirmations we request and will locate any documents selected by us for testing.
The audit documentation for this engagement is the property of Grau & Associates and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to a cognizant or oversight agency or its desigriee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Grau & Associates personnel. Furthermore, upon request, we may

provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including other governmental agencies. Notwithstanding the foregoing, the parties acknowledge that various documents reviewed or produced during the conduct of the audit may be public records under Florida law. The District agrees to notify Grau & Associates of any public record request it receives that involves audit documentation.

Furthermore, Grau & Associates agrees to comply with all applicable provisions of Florida law in handling such records, including but not limited to Section 119.0701, Florida Statutes. Auditor acknowledges that the designated public records custodian for the District is the District Manager ("Public ecords Custodian"). Among other requirements and to the extent applicable by law, .Grau & Associates shall 1) keep and maintain public records required by the District to perform the service;
upon request by the Public Records Custodian, provide the District with the requested public records or allow the records to be inspected or copied within a reasonable time period at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes; 3) ensure that public records which are exempt or confidential, and exempt from public records disclosure requirements, are not disclosed except as authorized by law for the duration of the contract term and following the contract term if Auditor does not transfer the records to the Public Records Custodian of the District; and 4) upon completion of the contract, transfer to the District, at no cost, all public records in Grau & Associate's possession or, alternatively, keep, maintain and meet all applicable  requirements for ret1:1ining public reco. rds  pursuant to Florida laws.  When such public records are transferred by Grau & Associates, Grau & Associates shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. All records stored electronically must be provided to the District in a format that is compatible with Microsoft Word or Adobe PDF formats.

IF GRAU & ASSOCIATES HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO ITS DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, CONTACT THE PUBLIC RECORDS CUSTODIAN.

Our fee for these services will not exceed $3,300 for the September 30, 2019 audit. The fees for fiscal years 2020, 2021, and 2022, respectively, will not exceed $3,400, $3,500, and $3,600 unless there is a change in activity by the District which results in additional audit work or if Bonds are issued.

We will complete the audit within prescribed statutory deadlines, which requires the District to submit its annual audit to the Auditor General no later than nine (9) months after the end of the audited fiscal year, with the understanding that your employees will provide information needed to perform the audit on a timely basis.

The audit documentation for this engagement will be retained for a minimum of five years after the report release date. If we are aware that afederal awarding agency or auditee is contesting an audit finding, we will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation.

Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. Invoices will be submitted in sufficient detail to demonstrate compliance with the terms of this agreement. In accordance with our firm policies, work may be suspended if your account becomes 60 days or more overdue and may not be resumed until your account is paid in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed our report. You will be obligated to compensate us for all time expended and to reimburse us for all out-of-pocket costs through the date of termination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate.

The District may terminate this agreement, with or without consent, upon thirty (30) days written notice of termination to Grau & Associates. Upon any termination of this agreement, Grau & Associates shall be entitled to payment of all work and/or services rendered up until the date of the notice of termination subject to any offsets the District may have against Grau &
. Asso,ciates.

We will provide you with a copy of our most recent external peer review report and any letter of comment, and any subsequent peer review reports and letters of comment received during the period of the contract. Our 2016 peer review report accompanies this letter.

We appreciate the opportunity to be of service to Tohoqua Community Development District and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return It to us.

Very truly yours, Grau & Associates

Antonio J. Grau RESPONSE:
This letter correctly sets forth the understanding of Tohoqua Community Development District.

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PER, REVIEW PROGRAM
is proud to present this
Certificate of Recognition
to

Grau & Associates

Forhaving a system of qual_ity conU'Ol·for its·au:counting and auditing practice in effect.for the year
ended June 30, 201.6 which has been designed to meet the requirements of the quality control standards
fi an accounting and auditing practice escablished by the AICPA and which W8$ c:omplied with during the year then ended to provide the firm with re8$0n8hlc assurance of conforming with professionah tandards;

IIJCPA l'ttrl/mci,,a-,I

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S ECTION IX

S ECTION A

S ECTION 1

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1
An act relating to government accountability; amending
s. 11.40, F.S.; specifying that the Governor, the
Commissioner of Education, or the designee of the
Governor or of the commissioner, may notify the
Legislative Auditing Committee of an entity's failure
to comply with certain auditing and financial
reporting requirements; amending s. 11.45, F.S.;
revising definitions and defining the terms "abuse,"
"fraud," and "waste"; excluding water management
districts from certain audit requirements; removing a
cross-reference; authorizing the Auditor General to
conduct audits of tourist development councils and
county tourism promotion agencies; revising reporting
requirements applicable to the Auditor General;
amending s. 11.47, F.S.; specifying that any person
who willfully fails or refuses to provide access to an
employee, officer, or agent of an entity under audit
is subject to a penalty; amending s. 28.35, F.S.;
revising reporting requirements applicable to the
Florida Clerks of Court Operations Corporation;
amending s. 43.16, F.S.; revising the responsibilities
of the Justice Administrative Commission, each state
attorney, each public defender, the criminal conflict
and civil regional counsel, the capital collateral
regional counsel, and the Guardian Ad Litem Program,
to include the establishment and maintenance of
certain internal controls; amending ss. 129.03,
129.06, and 166.241, F.S.; requiring counties and

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2019 Legislature	cs  for SB 7014

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municipalities to maintain certain budget documents on
the entities' websites for a specified period;
amending s. 215.86, F.S.; revising the purposes for
which management systems and internal controls must be
established and maintained by each state agency and
the judicial branch; amending s. 215.97, F.S. ;
revising certain audit threshold requirements ;
amending s. 215.985, F.S.; revising the requirements
for a monthly financial statement provided by a water
management district; amending s. 218.31, F.S.:
revising the definition of the term "financial audit";
amending s. 218.32, F.S.; authorizing the Department
of Financial Services to request additional
information from a local governmental entity in
preparation of an annual report; requiring a local
governmental entity to respond to such requests within
a specified timeframe; requiring the department to
notify the Legislative Auditing Committee of
noncompliance; amending s. 218.33, F.S.; requiring
local governmental entities to establish and maintain
internal controls to achieve specified purposes;
amending s. 218.391, F.S.; revising membership, and
restrictions thereof, for an auditor selection
committee; prescribing requirements and procedures for
selecting an auditor if certain conditions exist;
amending s. 373.536, F.S.; deleting obsolete language;
requiring water management districts to maintain
certain budget documents on the districts' websites
for specified periods; amending s. 1001.42, F.S.;

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authorizing additional internal audits as directed by
the district school board; amending s. 1002.33, F.S.;
revising the responsibilities of the governing board
of a charter school to include the establishment and
maintenance of internal controls; amending s. 1002.37,
F.S.; requiring completion of an annual financial
audit of the Florida Virtual School; specifying audit
requirements; requiring an audit report to be
submitted to the board of trustees of the Florida
Virtual School and the Auditor General; deleting
obsolete provisions; amending s. 1010.01, F.S.;
requiring each school district, Florida College System
institution, and state university to establish and
maintain certain internal controls; creating ss.
1012.8551 and 1012.915, F.S.; specifying applicable
standards as to employee background screening and
investigations of Florida College System and State
University System personnel, respectively; amending s.
218.503, F.S.; conforming provisions and cross-
references to changes made by the act; providing a
declaration of important state interest; providing an
effective date. 81
82	Be It Enacted by the Legislature of the State of Florida: 83
Section 1. Subsection (2) of section 11.40, Florida
Statutes, is amended to read:
11.40 Legislative Auditing Committee.-
(2) Following notification by the Auditor General, the

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Department of Financial Services, er the Division of Bond
Finance of the State Board of Administration, the Governor or
his or her designee, or the Commissioner of Education or his or
her designee of the failure of a local governmental entity,
district school board, charter school, or charter technical
career center to comply with the applicable provisions within s. 94	11.45(5)-(7), s. 218.32(1), s. 218.38, ors. 218.503()3, the
Legislative Auditing Committee may schedule a hearing to
determine if the entity should be subject to further state
action. If the committee determines that the entity should be
subject to further state action, the committee shall :
(a) In the case of a local governmental entity or district
school board, direct the Department of Revenue and the
Department of Financial Services to withhold any funds not
pledged for bond debt service satisfaction which are payable to
such entity until the entity complies with the law. The
committee shall specify the date that such action must shall
begin, and the directive must be received by the Department of
Revenue and the Department of Financial Services 30 days before
the date of the distribution mandated by law. The Department of
Revenue and the Department of Financial Services may implement
the previsie fl□ of this paragraph.
(b) In the case of a special district created by:
1. A special act, notify the President of the Senate, the
Speaker of the House of Representatives, the standing committees
of the Senate and the House of Representatives charged with
special district oversight as determined by the presiding
officers of each respective chamber, the legislators who
represent a portion of the geographical jurisdiction of the

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117
118
119	special district, and the Department of Economic Opportunity
that the special district has failed to comply with the law. Upon receipt of notification, the Department of Economic	
120	Opportunity shall proceed pursuant to s. 189.062	ors. 189.067.	
121	If the special district remains in noncompliance	after the	
122	process set forth ins. 189.0651, or if a public	hearing is not	
held, the Legislative Auditing Committee may request the
department to proceed pursuant to s. 189.067(3).
2. A local ordinance, notify the chair or equivalent of the
local general-purpose government pursuant to s. 189.0652 and the
Department of Economic Opportunity that the special district has
failed to comply with the law. Upon receipt of notification, the
department shall proceed pursuant to s. 189.062 ors. 189.067.
If the special district remains in noncompliance after the
process set forth ins. 189.0652, or if a public hearing is not
held, the Legislative Auditing Committee may request the
department to proceed pursuant to s. 189.067(3).
3. Any manner other than a special act or local ordinance,
notify the Department of Economic Opportunity that the special
district has failed to comply with the law. Upon receipt of
notification, the department shall proceed pursuant to s. 138	189.062 ors. 189.067(3).
(c) In the case of a charter school or charter technical
career center, notify the appropriate sponsoring entity, which
may terminate the charter pursuant toss. 1002.33 and 1002.34.
Section 2. Subsection (1), paragraph (j) of subsection (2),
paragraph (u) of subsection (3), and paragraph (i) of subsection
(7) of section 11.45, Florida Statutes, are amended, and
paragraph (x) is added to subsection (3) of that section, to

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146	read:	
147	11.45 Definitions; duties ; authorities; reports; rules.­	
148	(1) DEFINITIONS.-As used in ss. 11.40-11.51, the term:	
149	(a) "Abuse" means behavior that is deficient or improper	
150	when compared with behavior that a prudent person would consider	
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165	a reasonable and necessary operational practice given the facts and circumstances. The term includes the misuse of authority or position for personal gain.
J.E.l._+a-t- "Audit" means a financial audit, operational audit,
or performance audit.
J...£1_-fe+-   "County agency" me_ans a board of county commissioners or other legislative and governing  body  of  a county, however styled, including that of a consolidated or metropolitan government, a clerk of  the  circuit  court,  a separate or ex officio clerk of the county court, a sheriff , a property appraiser, a tax collector,  a supervisor  of elections , or any other officer  in whom any portion  of the fiscal duties  of a body or officer  expressly  stated in this paragraph  are 4::-fte above are under law separately placed by law.
ill-fe+- "Financial audit" means an examination of financial	
166	statements	in order to express an opinion on the fairness with	
167	which they	are presented in conformity with generally accepted	
168	accounting	principles and an examination to determine whether	
169	operations	are properly conducted in accordance with legal and	
170	regulatory	requirements. Financial audits must be conducted in	
171	accordance	with auditing standards generally accepted in the	
United States and government auditing standards as adopted by
the Board of Accountancy. When applicable, the scope of
financial audits must shall encompass the additional activities

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necessary to establish compliance with the Single Audit Act
Amendments of 1996, 31 U.S.C. ss. 7501-7507, and other
applicable federal law.
(e) "Fraud" means obtaining something of value through
willful misrepresentation, including, but not limited to,
intentional misstatements or intentional omissions of amounts or
disclosures in financial statements to deceive users of
financial statements, theft of an entity's assets, bribery, or
the use of one's position for personal enrichment through the
deliberate misuse or misapplication of an organization's
resources.
ill_-fet-   "Governmental  entity" means a state agency, a county
agency, or any other entity, however styled, that independently
exercises any type of state or local governmental function.
J.9:.2...-tet- "Local governmental entity" means a county agency,
municipality, tourist development council, county tourism
promotion agency, or special district as defined ins. 189.012
The term, but does not include any housing authority established
under chapter 421.
(h)-f-H- "Management letter" means a statement of the
auditor's comments and recommendations.
fil-feyt- "Operational audit" means an audit whose purpose is
to evaluate management's performance in establishing and

198	maintaining	internal controls, including controls designed to	
199	prevent and	detect fraud, waste, and abuse, and in administering	
200
201
202
203	assigned responsibilities in accordance with applicable laws, administrative rules, contracts, grant agreements, and other guidelines. Operational audits must be conducted in accordance with government auditing standards. Such audits examine internal	

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204	controls that are	designed and placed in operation to promote	
205	and encourage the	achievement of management's control objectives	
206	in the categories	of compliance, economic and efficient	
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228	operations, reliability of financial records and reports, and safeguarding of assets, and identify weaknesses in those internal controls.
ill "Performance audit" means an examination of a
program, activity, or function of a governmental entity, conducted in accordance with applicable government auditing standards or auditing and evaluation standards of other appropriate authoritative bodies. The term includes an examination of issues related to:
Economy, efficiency, or effectiveness of the program.
Structure or design of the program to accomplish its goals and objectives.
Adequacy of the program to meet the needs identified by the Legislature or governing body.
Alternative methods of providing program services or products.
Goals , objectives, and performance measures used by the agency to monitor and report program accomplishments.
The accuracy or adequacy of public documents, reports, or requests prepared under the program by state agencies.
Compliance of the program with appropriate policies,
rules, or laws.	
229	8. Any	other issues related to governmental entities as	
230	directed by	the Legislative Auditing Committee.	
231	fil+B-	"Political subdivision" means a separate agency or	
232	unit of local government created or established by law and	
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251
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253
254
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256
257	includes, but is not limited to, the following and the officers thereof: authority, board, branch, bureau, city, commission, consolidated government, county, department, district, institution, metropolitan government, municipality, office, officer, public corporation, town, or village.
fil-+:i-+- "State agency" means a separate agency or unit of
state government created or established by law and includes, but is not limited to, the following and the officers thereof: authority, board, branch, bureau, commission, department, division, institution, office, officer, or public corporation,  as the case may be, except any such agency or unit within the legislative branch of state government other than the Florida Public Service Commission.
(m) "Waste" means the act of using or expending resources unreasonably, carelessly, extravagantly, or for no useful purpose.
(2) DUTIES.-The Auditor General shall:
(j) Conduct audits of local governmental entities when determined to be necessary by the Auditor General, when directed by the Legislative Auditing Committee, or when otherwise required by law. No later than 18 months after the release of the audit report, the Auditor General shall perform such appropriate followup procedures as he or she deems necessary to determine the audited entity's progress in addressing the findings and recommendations contained within the Auditor	
258	General's previous report. The	Auditor General shall notify each	
259	member of the audited entity's	governing body and the	
260	Legislative Auditing Committee	of the results of his or her	
261	determination. For purposes of this paragraph, local	
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263
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269	governmental entities do not include water management districts.

The Auditor General shall perform his or her duties independently but under the general policies established by the Legislative Auditing Committee. This subsection does not limit the Auditor General's discretionary authority to conduct other audits or engagements of governmental entities as authorized in
subsection (3).	
270	(3) AUTHORITY FOR AUDITS AND OTHER ENGAGEMENTS.-The	Auditor	
271	General may, pursuant to his or her own authority, or at	the	
272	direction of the Legislative Auditing Committee, conduct	audits	
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
290	or other engagements as determined appropriate by the Auditor General of:
(u) The Florida Virtual School pursuant te o. 1002.37.
(x) Tourist development councils and county tourism promotion agencies.
(7) AUDITOR GENERAL REPORTING REQUIREMENTS.-
(i) The Auditor General shall annually transmit by July 15, to the President of the Senate, the Speaker of the House of Representatives, and the Department of Financial Services, a  list of all school districts, charter schools, charter technical career centers, Florida College System institutions, state universities, and local governmental entities \later management diotrieto that have failed to comply with the transparency requirements  as identified in the audit reports reviewed pursuant to paragraph (b) and those conducted pursuant to subsection (2).
Section 3. Subsection (3) of section 11.47, Florida
Statutes, is amended to read:	
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295
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305	11.47 Penalties; failure to make a proper audit or examination; making a false report; failure to produce documents or information.-
(3) Any person who willfully fails or refuses to provide access to an employee, officer, or agent of an entity subject to an audit or to furnish or produce any book, record, paper, document, data, or sufficient information necessary to a proper audit or examination which the Auditor General or the Office of Program Policy Analysis and Government Accountability is by law authorized to perform commits shall be guilty of a misdemeanor of the first degree, punishable as provided ins. 775.082 ors. 775.083.
Section 4. Paragraph (d) of subsection (2) of section
28.35, Florida Statutes, is amended to read:
28.35 Florida Clerks of Court Operations Corporation.­	
306	(2) The duties of the corporation shall include the	
307	following:	
308	(d) Developing and certifying a uniform system of workload	
309	measures and applicable workload standards for court-related	
310	functions as developed by the corporation and clerk workload	
311
312
313
314
315
316
317
318
319	performance in meeting the workload performance standards. These workload measures and workload performance standards shall be designed to facilitate an objective determination of the performance of each clerk in accordance with minimum standards for fiscal management, operational efficiency, and effective collection of fines, fees, service charges, and court costs. The corporation shall develop the workload measures and workload performance standards in consultation with the Legislature. When the corporation finds a clerk has not met the workload	
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320	performance standards, the corporation shall identify the nature	
321	of each deficiency and any corrective action recommended and	
322	taken by the affected clerk of the court. For quarterly periods	
323	ending on the last day of March, June, September, and December	
324	of each year, the corporation shall notify the Legislature of	
325	any clerk not meeting workload performance standards and provide	
326	a copy of any corrective action plans. Such notifications must	
327	be submitted no later than 45 days after the end of the	
328	preceding quarterly period. As used in this subsection, the	
329	term:	
330	1. "Workload measures" means the measurement of the	
331	activities and frequency of the work required for the clerk to	
332	adequately perform the court-related duties of the office as	
333	defined by the membership of the Florida Clerks of Court	
334	Operations Corporation.	
335	2. "Workload performance standards" means the standards	
336	developed to measure the timeliness and effectiveness of the	
337	activities that are accomplished by the clerk in the performance	
338	of the court-related duties of the office as defined by the	
339	membership of the Florida Clerks of Court Operations	
340	Corporation.	
341	Section 5. Present subsections (6) and (7) of section	
342	43.16, Florida Statutes, are renumbered as subsections (7) and	
343
344	(8), respectively, and a new subsection (6) is added to that
section, to read:	
345	43.16 Justice Administrative Commission; membership, powers	
346	and duties.-	
347	(6) The commission, each state attorney, each public	
348	defender, the criminal conflict and civil regional counsel, the	

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349	capital collateral regional	counsel, and the Guardian Ad Litem	
350	Program shall establish and	maintain internal controls designed	
351	to:		
352	(a) Prevent and detect	fraud, waste, and abuse as defined	
353	ins. 11.45(1).		
{b) Promote and encourage compliance with applicable laws,
rules, contracts, grant agreements, and best practices.
(c) Support economical and efficient operations.
(d) Ensure reliability of financial records and reports .
(e) Safeguard assets.
Section 6. Paragraph (c) of subsection (3) of section
129.03, Florida Statutes, is amended to read:
129.03 Preparation and adoption of budget.-
(3) The county budget officer, after tentatively
ascertaining the proposed fiscal policies of the board for the
next fiscal year, shall prepare and present to the board a
tentative budget for the next fiscal year for each of the funds
provided in this chapter, including all estimated receipts,
taxes to be levied, and balances expected to be brought forward
and all estimated expenditures, reserves, and balances to be
carried over at the end of the year.
(c) The board shall hold public hearings to adopt tentative
and final budgets pursuant to s. 200.065. The hearings shall be
primarily for the purpose of hearing requests and complaints
from the public regarding the budgets and the proposed tax
levies and for explaining the budget and any proposed or adopted
amendments. The tentative budget must be posted on the county's
official website at least 2 days before the public hearing to
consider such budget and must remain on the website for at least

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378	45 days. The final budget must be posted on the website within	
379	30 days after adoption and must remain on the website for at	
380	least 2 years. The tentative budgets, adopted tentative budgets,	
381	and final budgets shall be filed in the office of the county	
382	auditor as a public record. Sufficient reference in words and	
383	figures to identify the particular transactions must shall be	
384	made in the minutes of the board to record its actions with	
385	reference to the budgets.	
386	Section 7. Paragraph (f) of subsection (2) of section	
387	129.06, Florida Statutes, is amended to read:	
388	129.06 Execution and amendment of budget.-	
389	(2) The board at any time within a fiscal year may amend a	
390	budget for that year, and may within the first 60 days of a	
391	fiscal year amend the budget for the prior fiscal year, as	
392	follows:	
393
394
395
396
397
398
399
400
401
402
403	(f) Unless otherwise prohibited by law, if an amendment to a budget is required for a purpose not specifically authorized in paragraphs (a)-(e), the amendment may be authorized by resolution or ordinance of the board of county commissioners adopted following a public hearing.
1. The public hearing must be advertised at least 2 days, but not more than 5 days, before the date of the hearing. The advertisement must appear in a newspaper of paid general circulation and must identify the name of the taxing authority, the date, place, and time of the hearing, and the purpose of the hearing. The advertisement must also identify each budgetary	
404	fund to be	amended,	the source of the funds, the use of the	
405	funds, and	the total	amount of each fund's appropriations.	
406	2. If	the board	amends the budget pursuant to this	
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paragraph, the adopted amendment must be posted on the county's
official website within 5 days after adoption and must remain on
the website for at least 2 years.
Section 8. Subsections (3) and (5) of section 166.241,
Florida Statutes, are amended to read:
166.241 Fiscal years, budgets, and budget amendments.-
(3) The tentative budget must be posted on the
municipality's official website at least 2 days before the
budget hearing, held pursuant to s. 200.065 or other law, to
consider such budget and must remain on the website for at least
45 days. The final adopted budget must be posted on the
municipality's official website within 30 days after adoption
and must remain on the website for at least 2 years. If the
municipality does not operate an official website, the
municipality must, within a reasonable period of time as

422	established	by the county or counties in which the municipality	
423	is located,	transmit the tentative budget and final budget to	
424	the manager	or administrator of such county or counties who	
425
426
427
428
429
430
431
432
433
434
435	shall post the budgets on the county's website.
(5) If the governing body of a municipality amends the budget pursuant to paragraph (4)(c), the adopted amendment must be posted on the official website of the municipality within 5 days after adoption and must remain on the website for at least 2 years. If the municipality does not operate an official website, the municipality must, within a reasonable period of time as established by the county or counties in which the municipality is located, transmit the adopted amendment to the manager or administrator of such county or counties who shall post the adopted amendment on the county's website.	

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436	Section 9. Section 215.86, Florida Statutes, is amended to	
437	read:	
438	215.86 Management systems and controls.-Each state agency	
439	and the judicial branch as defined ins. 216.011 shall establish	
440	and maintain management systems and internal controls designed	
441	to:	
442	(1) Prevent and detect fraud, waste, and abuse as defined	
443	in s. 11.45 ( 1) . -Hta-e	
444	ill Promote and encourage compliance with applicable laws,	
445	rules, contracts, and grant agreements.7	
446	(3) Support economical and economic, efficient, and	
447	effective operations T	
448	(4) Ensure reliability of financial records and reports T	
449	(5) Safeguard and safeguarding of assets. Accounting	
450	systems and procedures shall be designed to fulfill the	
451	requirements of generally accepted accounting principles.	
452	Section 10. Paragraph (a} of subsection (2) of section	
453	215.97, Florida Statutes, is amended to read:	
454	215.97 Florida Single Audit Act.-	
455	(2) As used in this section, the term:	
456	(a} "Audit threshold" means the threshold amount used to	
457	determine when a state single audit or project-specific audit of	
458	a nonstate entity shall be conducted in accordance with this	
459
460
461
462
463
464	section. Each nonstate entity that expends a total amount of state financial assistance equal to or in excess of $750,000 in any fiscal year of such nonstate entity shall be required to have a state single audit7	or a project-specific audit7	for such fiscal year in accordance with the requirements of this section . Every 2 years the Auditor General, After consulting with the	
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465	Executive Office of the Governor, the Department of Financial	
466	Services, and all state awarding agencies, the Auditor General	
467	shall periodically review the threshold amount for requiring	
468	audits under this section and may recommend any appropriate	
469	statutory change to revise the threshold amount in the annual	
470	report submitted to the Legislature pursuant to s. 11.45(7)(h)	
471	adjust such threshold afflount consistent with the purposes of	
472	this section.	
473	Section 11. Subsection (11) of section 215.985, Florida	
474	Statutes, is amended to read:	
475	215.985 Transparency in government spending.-	
476	(11) Each water management district shall provide a monthly	
477	financial statement in the form and manner prescribed by the	
478	Department of Financial Services to the district's ±ffl governing	
479	board and make such monthly financial statement available for	
480	public access on its website.	
481	Section 12. Subsection (17) of section 218.31, Florida	
482	Statutes, is amended to read:	
483	218.31 Definitions.-As used in this part, except where the	
484	context clearly indicates a different meaning:	
485	(17) "Financial auditn means an examination of financial	
486	statements in order to express an opinion on the fairness with	
487	which they are presented in conformity with generally accepted	
488	accounting principles and an examination to determine whether	
489	operations are properly conducted in accordance with legal and	
490	regulatory requirements. Financial audits must be conducted in	
491	accordance with auditing standards generally accepted in the	
492	United States and government auditing standards as adopted by	
493	the Board of Accountancy and as prescribed by rules promulgated	
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by	the .'\:uditor General. When applicable, the scope of financial
audits must shall encompass the additional activities necessary
to establish compliance with the Single Audit Act Amendments of
1996, 31 U.S.C. ss. 7501-7507, and other applicable federal law.
Section 13. Subsection (2) of section 218.32, Florida
Statutes, is amended to read:
218.32 Annual financial reports; local governmental
entities.-
(2) The department shall annually by December 1 file a
verified report with the Governor, the Legislature, the Auditor
General, and the Special District Accountability Program of the
Department of Economic Opportunity showing the revenues, both
locally derived and derived from intergovernmental transfers,
and the expenditures of each local governmental entity, regional
planning council, local government finance commission, and
municipal power corporation that is required to submit an annual
financial report. In preparing the verified report, the
department may request additional information from the local
governmental entit y. The information requested must be provided
to the department within 45 days after the request. If the local
governmental entity does not comply with the request, the
department shall notify the Legislative Auditing Committee,
which may take action pursuant to s. 11.40(2). The report must
include, but is not limited to:
(a) The total revenues and expenditures of each local
governmental entity that is a component unit included in the
annual financial report of the reporting entity.
(b) The amount of outstanding long-term debt by each local
governmental entity. For purposes of this paragraph, the term

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523	"long-term debt" means any agreement or series of agreements to	
524	pay money, which, at inception, contemplate terms of payment	
525	exceeding 1 year in duration.	
526	Section 14. Present subsection (3) of section 218.33,	
527	Florida Statutes, is renumbered as subsection (4), and a new	
528	subsection (3) is added to that section, to read:	
529	218.33 Local governmental entities; establishment of	
530	uniform fiscal years and accounting practices and procedures.­	
531	(3) Each local governmental entity shall establish and	
532	maintain internal controls designed to:	
533	(a) Prevent and detect fraud, waste, and abuse as defined	
534	in s. 11.45(1).	
535	(b) Promote and encourage compliance with applicable laws,	
536	rules, contracts, grant agreements, and best practices.	
537	(c) Support economical and efficient operations .	
538	(d) Ensure reliability of financial records and reports.	
539	(e) Safeguard assets.	
540	Section 15. Subsections (2), (3), and (4) of section	
541	218.391, Florida Statutes, are amended, and subsection (9) is	
542	added to that section, to read:	
543	218.391 Auditor selection procedures.-	
544	(2) The governing body of a charter county, municipality,	
545	special district, district school board, charter school, or	
546	charter technical career center shall establish an auditor	
547	selection audit committee.	
548	(a) The auditor selection committee for a Each RORcharter	
549	county must shall establish aR audit committee that, at a	
550	minimum, shall consist of each of the county officers elected	
551	pursuant to the county charter ors. l(d), Art. VIII of the	
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State Constitution7	or their respective designees a designee,
and one member of the board of county commissioners or its
designee.
(b) The auditor selection committee for a mun icipality,
special district, district school board, charter school, or
charter technical career center must consist of at least three
members. One member of the auditor selection committee must be a
member of the governing body of an entity specified in this
paragraph, who shall serve as the chair of the committee.
(c) An employee , a chief executive officer, or a chief
financial officer of the county, municipality, special district,
district school board, charter school, or charter technical
career center may not serve as a member of an auditor selection
committee established under this subsection; however, an
employee, a chief executive officer, or a chief financial
officer of the county, municipality, special district, district
school board, charter school, or charter technical career center
may serve in an advisory capacity.
ill The primary purpose of the auditor selection audit
committee is to assist the governing body in selecting an
auditor to conduct the annual financial audit required ins.
218.39; however, the audit committee may serve other audit
oversight purposes as determined by the entity's governing body.
The public may shall not be excluded from the proceedings under
this section.
(3) The auditor selection audit committee shall:
(a) Establish factors to use for the evaluation of audit
services to be provided by a certified public accounting firm
duly licensed under chapter 473 and qualified to conduct audits

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581	in accordance with government auditing standards as adopted by	
582	the Florida Board of Accountancy. Such factors shall include,	
583	but are not limited to, ability of personnel, experience,	
584	ability to furnish the required services, and such other factors	
585	as may be determined by the committee to be applicable to its	
586	particular requirements.	
587	(b) Publicly announce requests for proposals. Public	
588	announcements must include, at a minimum, a brief description of	
589	the audit and indicate how interested firms can apply for	
590	consideration.	
591	(c) Provide interested firms with a request for proposal.	
592	The request for proposal shall include information on how	
593	proposals are to be evaluated and such other information the	
594	committee determines is necessary for the firm to prepare a	
595	proposal.	
596	(d) Evaluate proposals provided by qualified firms. If	
597	compensation is one of the factors established pursuant to	
598	paragraph (a), it shall not be the sole or predominant factor	
599	used to evaluate proposals.	
600	(e) Rank and recommend in order of preference no fewer than	
601	three firms deemed to be the most highly qualified to perform	
602	the required services after considering the factors established	
603	pursuant to paragraph (a). If fewer than three firms respond to	
604	the request for proposal, the committee shall recommend such	
605	firms as it deems to be the most highly qualified.	
606	(4) The governing body shall inquire of qualified firms as	
607	to the basis of compensation, select one of the firms	
608	recommended by the auditor selection audit committee, and	
609	negotiate a contract, using one of the following methods:	
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610		(a) If compensation is not one of the factors established 611	pursuant to paragraph (3)(a) and not used to evaluate firms
612	pursuant to paragraph (3)(e), the governing body shall negotiate 613	a contract with the firm ranked first. If the governing body is 614	unable to negotiate a satisfactory contract with that firm,
615	negotiations with that firm shall be formally terminated, and 616	the governing body shall then undertake negotiations with the 617	second-ranked firm. Failing accord with the second-ranked firm, 618	negotiations shall then be terminated with that firm and
619	undertaken with the third-ranked  firm. Negotiations with the 620	other ranked firms shall be undertaken in the same manner. The 621	governing body, in negotiating with firms, may reopen formal  622	negotiations with any one of the three top-ranked firms, but it 623	may not negotiate with more than one firm at a time.
624		(b) If compensation is one of the factors established 625	pursuant to paragraph (3)(a) and used in the evaluation of
626	proposals pursuant to paragraph (3)(d), the governing body shall 627	select the highest-ranked qualified firm or must document in its 628	public records the reason for not selecting the highest-ranked 629	qualified firm.
630		(c) The governing body may select a firm recommended by the 631	audit committee and negotiate a contract with one of the
632	recommended firms using an appropriate alternative negotiation 633	method for which compensation is not the sole or predominant 634	factor used to select the firm.
635		(d) In negotiations with firms under this section, the 636	governing body may allow a designee to conduct negotiations on 637	its behalf.
638	(9) If the entity fails to select the auditor in accordance

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639	with the requirements of subsections (3)-(6), the entity must 640	again perform the auditor selection process in accordance with 641	this section to select an auditor to conduct audits for
642	subsequent fiscal years.
643		Section 16. Paragraph (e) of subsection (4), paragraph (d) 644	of subsection (5), and paragraph (d) of subsection (6) of
645	section 373.536, Florida Statutes, are amended to read:

646	373.536 District budget and hearing thereon.-	
647	(4) BUDGET CONTROLS; FINANCIAL INFORMATION.-	
648	(e) By September 1, 2012, Each district shall provide a	
649	monthly financial statement in the form and manner prescribed by 650	the Department of Financial Services to the district's governing 651	board and make such monthly financial statement available for 652	public access on its website.
653	(5) TENTATIVE BUDGET CONTENTS AND SUBMISSION; REVIEW AND
654	APPROVAL.-
655		(d) Each district shall, by August 1 of each year, submit 656	for review a tentative budget and a description of any
657	significant changes from the preliminary budget submitted to the 658	Legislature pursuant to s. 373.535 to the Governor, the
659	President of the Senate, the Speaker of the House of
660	Representatives, the chairs of all legislative committees and 661	subcommittees having substantive or fiscal jurisdiction over 662	water management districts, as determined by the President of 663	the Senate or the Speaker of the House of Representatives, as 664	applicable, the secretary of the department, and the governing 665	body of each county in which the district has jurisdiction or 666	derives any funds for the operations of the district. The
667	tentative budget must be posted on the district's official

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668
669
670
671
672
673
674
675
676	website at least 2 days before budget hearings held pursuant to
s. 200.065 or other law and must remain on the website for at least 45 days.
(6) FINAL BUDGET; ANNUAL AUDIT; CAPITAL IMPROVEMENTS PLAN; WATER RESOURCE DEVELOPMENT WORK PROGRAM.-
(d) The final adopted budget must be posted on the water management district's official website within 30 days after adoption and must remain on the website for at least 2 years.
Section 17. Paragraph (1) of subsection (12) of section	
677	1001.42, Florida Statutes, as amended by chapter 2018-5, Laws	of	
678	Florida, is amended to read:		
679	1001.42 Powers and duties of district school board.-The		
680	district school board, acting as a board, shall exercise all		
681	powers and perform all duties listed below:		
682	(12) FINANCE.-Take steps to assure students adequate		
683	educational facilities through the financial procedure		
684	authorized in chapters 1010 and 1011 and as prescribed below:		
685	(1) Internal auditor.-May or, in the case of a school		
686
687
688
689
690
691
692
693
694
695
696	district receiving annual federal, state, and local funds in excess of $500 million, shall employ an internal auditor. The scope of the internal auditor shall not be restricted and shall include every functional and program area of the school system.
The internal auditor shall perform ongoing financial verification of the financial records of the school district, a comprehensive risk assessment of all areas of the school system every 5 years, and other audits and reviews as the district school board directs for determining:
The adequacy of internal controls designed to prevent and detect fraud, waste, and abuse as defined ins. 11.45(1).	
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697	b. Compliance with applicable laws, rules, contracts, grant	
698	agreements, district school board-approved policies, and best	
699	practices.	
700	c. The efficiency of operations.	
701	d. The reliability of financial records and reports.	
702	e. The safeguarding of assets.	
703	f. Financial solvency.	
704	g. Projected revenues and expenditures.	
705	h. The rate of change in the general fund balance.	
706	2. The internal auditor shall prepare audit reports of his	
707	or her findings and report directly to the district school board	
708	or its designee.	
709	3. Any person responsible for furnishing or producing any	
710	book, record, paper, document, data, or sufficient information	
711	necessary to conduct a proper audit or examination which the	
712	internal auditor is by law authorized to perform is subject to	
713	the provisions of s. 11.47(3) and (4).	
714	Section 18. Paragraph (j) of subsection (9) of section	
715	1002.33, Florida Statutes, is amended to read:	
716	1002.33 Charter schools.-	
717	(9) CHARTER SCHOOL REQUIREMENTS.-	
718	(j) The governing body of the charter school shall be	
719	responsible for:	
720	1. Establishing and maintaining internal controls designed	
721	to:	
722	a. Prevent and detect fraud, waste, and abuse as defined in	
723	s. 11.45(1).	
724	b. Promote and encourage compliance with applicable laws,	
725	rules, contracts, grant agreements, and best practices.	
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726
727
728	Support economical and efficient operation s.
Ensure reliability of financial records and reports. e. Safeguard assets.	
729	h	Ensuring that	the charter school has retained the	
730	services of a certified	public accountant or auditor for the	
731	annual financial audit,	pursuant to s. 1002.345(2), who shall	
732
733
734
735
736
737
738
739
740
741
742
743
744
745
746
747
748
749
750
751	submit the report to the governing body.
l:_ Reviewing and approving the audit report, including audit findings and recommendations for the financial recovery plan.
4.a. Performing the duties ins. 1002.345, including monitoring a corrective action plan.
b. Monitoring a financial recovery plan in order to ensure compliance.
2-.:_ Participating in governance training approved by the department which must include government in the sunshine, conflicts of interest, ethics, and financial responsibility.
Section 19. Present subsections (6) through (10) of section 1002.37, Florida Statutes, are renumbered as subsections (7) through (11), respectively, present subsection (6) is amended, and a new subsection (6) is added to that section, to read:
1002.37 The Florida Virtual School.-
(6) The Florida Virtual School shall have an annual financial audit of its accounts and records conducted by an independent auditor who is a certified public accountant
licensed under chapter 473. The independent auditor shall	
752	conduct the audit in accordance with	rules adopted by the	
753	Auditor General pursuant to s. 11.45	and, upon completion of the	
754	audit, shall prepare an audit report	in accordance with such	
	Page 26 of	33	
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2019 Legislature	cs  for SB 7014

20197014er
755	rules. The audit report must include a written statement by the	
756	board of trustees describing corrective action to be taken in	
757	response to each of the independent auditor's recommendations	
758	included in the audit report. The independent auditor shall	
759	submit the audit report to the board of trustees and the Auditor	
760	General no later than 9 months after the end of the preceding	
761	fiscal year.	
762	J.21-+6+- The board of trustees shall annually submit to the	
763	Governor, the Legislature, the Commissioner of Education, and	
764	the State Board of Education the audit report prepared pursuant	
765	to subsection (6) and a complete and detailed report setting	
766	forth:	
767	(a) The operations and accomplishments of the Florida	
768	Virtual School within the state and those occurring outside the	
769	state as Florida Virtual School Global.	
770	(b) The marketing and operational plan for the Florida	
771	Virtual School and Florida Virtual School Global, including	
772	recommendations regarding methods for improving the delivery of	
773	education through the Internet and other distance learning	
774	technology.	
775	(c) The assets and liabilities of the Florida Virtual	
776	School and Florida Virtual School Global at the end of the	
777	fiscal year.	
778	(d) A copy of an annual financial audit of the accounts and	
779	records of the Florida Virtual School and Florida Virtual School	
780	Global, conducted by an independent certified public accountant	
781	and perforffied in accordance with rules adopted by the Auditor	
782	General.	
783	-te+- Recommendations regarding the unit cost of providing	
Page 27 of 33
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20197014er
784	services to students through the Florida Virtual School and	
785	Florida	Virtual School Global. In order to most effectively	
786	develop	public policy regarding any future funding of the	
787	Florida	Virtual School, it is imperative that the cost of the	
788	program	is accurately identified. The identified cost of the	
789	program	must be based on reliable data.	
790	M+B- Recommendations regarding an accountability
791	mechanism to assess the effectiveness of the services provided 792	by the Florida Virtual School and Florida Virtual School Global. 793		Section 20. Subsection  (5) is added to section  1010.01, 794	Florida Statutes, to read:
795	1010.01 Uniform records and accounts.-
796	(5) Each school district, Florida College System
797	institution, and state university shall establish and maintain 798	internal controls designed to:
799		(a) Prevent and detect fraud, waste, and abuse as defined 800	in s. 11.45(1).
801		(b) Promote and encourage compliance with applicable laws, 802	rules, contracts, grant agreements, and best practices .
803	(c) Support economical and efficient operations .
804	(d) Ensure reliability of financial records and reports. 805	(e) Safeguard assets.
806	Section 21. Section 1012.8551, Florida Statutes, is created
807	to read:
808		1012.8551 Employee background screening and investigations 809	for Florida College System personnel.-Section 110.1127 applies 810	to each institution in the Florida College System. Each
811	institution must designate the positions subject to background 812	screening and investigation pursuant to that section.

Page 28 of 33
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20197014er
813	Section 22. Section 1012.915, Florida Statutes, is created	
814	to read:	
815	1012.915 Employee background screening and investigations	
816	for State University System personnel.-Section 110.1127 applies	
817	to each institution in the State University System. Each	
818	institution must designate the positions subject to background	
819	screening and investigation pursuant to that section.	
820	Section 23. Subsection (3) of section 218.503, Florida	
821	Statutes, is amended to read:	
822	218.503 Determination of financial emergency.-	
823	(3) Upon notification that one or more of the conditions in	
824	subsection (1) have occurred or will occur if action is not	
825	taken to assist the local governmental entity or district school	
826
827
828
829
830	board, the Governor or his or her designee shall contact the local governmental entity or the Commissioner of Education or his or her designee shall contact the district school board
appropriate, to determine what actions have been taken by the local governmental entity or the district school board to	
831	resolve or prevent	the condition. The information requested must	
832	be provided within	45 days after the date of the request. If the	
833	local governmental	entity or the district school board does not	
834
835
836
837
838
839
840
841	comply with the request, the Governor or his or her designee or the Commissioner of Education or hi-Sor her designee shall notify the fflcfflbcrs of the Legislative Auditing Committee, which wtte may take action pursuant to s. 11.40(2) 11.40. The Governor or the Commissioner of Education, as appropriate, shall
determine whether the local governmental entity or the district school board needs state assistance to resolve or prevent the condition. If state assistance is needed, the local governmental	
Page 29 of 33
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20197014er
842
843
844
845
846
847
848
849
850
851
852
853
854
855	entity or district school board is considered to be in a state of financial emergency. The Governor or the Commissioner of Education, as appropriate, has the authority to implement measures as set forth in ss. 218.50-218.504 to assist the local governmental entity or district school board in resolving the financial emergency. Such measures may include, but are not limited to:
Requiring approval of the local governmental entity's budget by the Governor or approval of the district school board's budget by the Commissioner of Education.
Authorizing a state loan to a local governmental entity and providing for repayment of same.
Prohibiting a local governmental entity or district school board from issuing bonds, notes, certificates of	
856	indebtedness, or any	other form of debt until such time as it is	
857	no longer subject to	this section.	
858	(d) Making such	inspections and reviews of records,	
859
860
861
862
863
864
865
866
867
868
869
870	information, reports, and assets of the local governmental entity or district school board as are needed. The appropriate local officials shall cooperate in such inspections and reviews.
Consulting with officials and auditors of the local governmental entity or the district school board and the appropriate state officials regarding any steps necessary to bring the books of account, accounting systems, financial procedures, and reports into compliance with state requirements.
Providing technical assistance to the local governmental entity or the district school board.
l. Establishing a financial emergency board to oversee the activities of the local governmental entity or the district	
Page 30 of 33
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20197014er
871	school board. If a financial emergency board is established for 872	a local governmental entity, the Governor shall appoint board 873	members and select a chair. If a financial emergency board is 874	established for a district school board, the State Board of
875	Education shall appoint board members and select a chair. The 876	financial emergency board shall adopt such rules as are
877	necessary for conducting board business. The board may:
878		a. Make such reviews of records, reports, and assets of the 879	local governmental entity or the district school board as are  880	needed.
881		b. Consult with officials and auditors of the local 882	governmental entity or the district school board and the
883	appropriate state officials regarding any steps necessary to

884	bring the books	of account, accounting systems, financial	
885	procedures, and	reports of the local governmental entity or the	
886	district school	board into compliance with state requirements.	
887
888
889	c. Review the operations, management, efficiency, productivity, and financing of functions and operations of the
local governmental entity or the district school board.	
890	d. Consult with	other governmental entities for the	
891	consolidation of all	administrative direction and support	
892	services, including,	but not limited to, services for asset	
893	sales, economic and community development, building inspections, 894	parks and recreation, facilities management, engineering  and 895	construction, insurance coverage, risk management, planning and 896	zoning, information systems, fleet management, and purchasing.
897		2. The recommendations and reports made by the financial 898	emergency board must be submitted to the Governor for local 899	governmental entities or to the Commissioner of Education and

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20197014er
900
901
902
903
904
905
906	the State Board of Education for district school boards for appropriate action.
(h) Requiring and approving a plan, to be prepared by officials of the local governmental entity or the district school board in consultation with the appropriate state officials, prescribing actions that will cause the local governmental entity or district school board to no longer be	
907	subject	to this section. The plan must include, but need not be	
908	limited	to:	
909	1.	Provision for payment in full of obligations outlined in	
910	subsection (1), designated as priority items, which are	
911	currently due or will	come due.	
912	2. Establishment	of priority budgeting or zero-based	
913	budgeting in order to	eliminate items that are not affordable.	
914		3. The prohibition of a level of operations which can be 915	sustained only with nonrecurring revenues.
916		4. Provisions implementing the consolidation, sourcing, or 917	discontinuance of all administrative direction and support
918	services, including, but not limited to, services for asset
919	sales, economic and community development, building inspections, 920	parks and recreation, facilities management, engineering  and 921	construction, insurance coverage, risk management, planning and 922	zoning, information systems, fleet management, and purchasing.
923	Section 24. The Legislature finds that a proper and
924	legitimate state purpose is served when internal controls are 925	established to prevent and detect fraud, waste, and abuse and to 926	safeguard and account for government funds and property.
927	Therefore, the Legislature determines and declares that this act 928	fulfills an important state interest.

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20197014er
929	Section 25. This act shall take effect July 1, 2019.

Page 33 of 33
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S ECTION C

S ECTION 1

Tohoqua
Community Development District
. Summa Qf C>perating Checks
January 28, 2020 to February 24, 2020

	Bani(...	Date	Check No.'s		Amount	
	
General Fund	
2/6/20	
125	
$	
2,465.53	
		2/11/20	126-127	$	5,207.57	
		2/21/20	128-130	$	10,902.28	
				$	15,575.38	
				$	18,575.38 1	

CHECK DATES 01/28/2020 - 02/24/2020 ***	TOHOQUA - GENERAL FUND

A*P*3*00R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN  2/25/20
BANK A GENERAL FUND

PAGE	1

CHECK VEND# DATE
2/06/20 00004
.._ 	_
2/11/20 00002

•.•.•INVOICE•••••.••EXPENSED TO...	VENDOR NAME
DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
1/17/20 89555	201912 310-51300-31500

- - -•-	-	-	- -	-

CONVEYANCE/PUBLIC REPORT

-

- - -  - - - - - - - - - -  -	-LA-THAM-, LU-N-A,-ED-EN- -&   BEA-UD-INE,LL-P 2/0 1/20 62	202002 310-51300-34000
MANAGEMENT FEES - FEB20 2/01/20 62	202002 310-51300-35100
INFO TECH - FEB20
2/01/20 62	202002 310-51300-31300
DISSEMINATION
2/0i/20 62	202002 310-51300-51000 OFFICE SUPPLIES
2/01/20 62	202002 310-51300-42000
POSTAGE

STATUS

*

*
*
*
*
*

AMOUNT	••••CHECK••,,.
AMOUNT	#
2,465.53

' -	-	--

-	-		- - - - -2,4-65.-53- 000125 3,004.17
100.00
416.67
.87
19.19

GOVERNMENTAL MANAGEMENT SERVICES
2/11/20 00002	2/01/20 63	202002 320-53800-12000
FIELD MANAGEMENT

- - - - - - - - -  -  -3,-54-0.90- 000126

-

*	1,666.67

GOVERNMENTAL MANAGEMENT SERVICES
2/21/20 00009	1/31/20 183181	202001 320-53800-46300
3 PONDS MAINT-JAN20

- - - - - - - - - - -1-,6-66-.67-
*	1,015.00

000127

APPLIED AQUATIC MANAGEMENT, INC.
2/21/20 00008	2/07/20 1527	202002 320-53800-46200	*
PHl LANDSCAPE MAINT-FEB20
2/07/20 1528	202002 320-53800-46200	*
CPP LANDSCAPE MAINT-FEB20

- - - -  - -  - - - - -1-,01-5.-00-
5,410.00
3,410.00

000128

EARTH TEC
2/21/20 00014	2/11/20 2357644- 202001 320-53800-43000
16501 THQ BLVD ENT SIGN
2/11/20 2357644- 202001 320-53800-43100
1700 TOHOQUA BLVD V/L

- - - - - -  -  - - - -B-,8-20-.0-0 000129

13.97

*
*	1,053.31

KISSIMMEE UTILITY AUTHORITY

- - -  - - - -  -  - - -1,-0-67-.28- 000130

TOTAL FOR	BANK A	18,575.38	
TOTAL FOR	REGISTER	18,575.38	

TQUA TOHOQUA COD	JRODRIGUEZ

S ECTION 2

••••••••

•	•	•	•	•	•	•	•	•	•	•	•

TOHOQUA
Community Development District
Unaudited Financial Reporting January 31, 2020

•	•	•	•	•	•	•	•	•	•	•	•	•	•	•

Table of Contents

1	Balance Sheet

2-3	General Fund Income Statement

Capital Reserve Fund Income Statement

Debt Service Fund Income Statement

Capital Projects Fund Income Statement

7-8	Month to Month

9	Long Term Debt Summary

10-11	Series 2018 Construction Schedule

12	Assessment  Receipt Schedule

Tohoqua
COMMUNITY DEVELOPMENT DISTRICT BALANCE SHEET
January 31, 2020

	General
Fund	Debt Service
Fund	Capital Projects
Fund	
Totals	

Aillil..
CASH	

$234,942			

$234,942	
INVESTMENTS					
SERIES 2018					
RESERVE		$69,039		$69,039	
REVENUE		$148,010		$148,010	
CAPITAL INTEREST		$2		$2	
CONSTRUCTION			$13,379	$13,379	
TOTAL ASSETS	$234,942	$217,051	$13,379	$465,372	

LIABILITIES:					
ACCOUNTS PAYABLE	$7,472			$7,472	

FUND EQUITY:					
FUND BALANCES:					
RESTRICTED FOR DEBT SERVICE		$217,051		$217,051	
RESTRICTED FOR CAPITAL RESERVE		$0		$0	
RESTRICTED FOR CAPITAL PROJECTS			$13,379	$13,379	
UNASSIGNED	$227,470			$227,470	
TOTAL LIABILITIES & FUND EQUITY	$234,942	$217,051	$13,379	$465,372	

Tohoqua
COMMUNITY  DEVELOPMENT DISTRICT

GENERAL FUND
Statement of Revenues & Expenditures
For The Period Ending January 31, 2020

	AMENDED BUDGET	PRORATED BUDGET THRU 01/31/20	ACTUAL THRU 01/31/20	
VARIANCE	
REVENUES:					
DEVELOPER CONTRIBUTIONS	$624,018	$0	$0	$0	
ASSESSMENTS - TAX COLLECTOR	$228,349	$227.479	$227,479	$0	
ASSESSMENTS - DIRECT (UNPLATTED)	$107,047	$53,524	$53,524	$0	
TOTAL REVENUES	$959,413	$281,002	$281,002	$0	

EXPENDITURES:					
ADMINISTRATIVE:					
SUPERVISOR FEES	$9,600	$3,200	$0	$3,200	
FICA EXPENSE	$734	$245	$0	$245	
ENGINEERING	$12,000	$4,000	$0	$4,000	
ATTORNEY	$25,000	$8,333	$4,836	$3,498	
ANNUAL AUDIT	$3,500	$500	$500	$0	
ASSESSMENT ADMINISTRATION	$5,000	$5,000	$5,000	$0	
ARBITRAGE	$600	$0	$0	$0	
DISSEMINATION AGENT	$5,000	$1,667	$1,667	($0)	
TRUSTEE FEES	$3,717	$1,549	$1,549	$0	
MANAGEMENT FEES	$36,050	$12,017	$12,017	($0)	
INFORMATION TECHNOLOGY	$2,400	$800	$400	$400	
TELEPHONE	$300	$100	$0	$100	
POSTAGE	$1,000	$333	$13	$321	
INSURANCE	$5,500	$5,500	$S,125	$375	
PRINTING & BINDING	$1,000	$333	$0	$333	
LEGAL ADVERTISING	$3,800	$1,267	$755	$512	
OTHER CURRENT CHARGES	$1,000	$333	$0	$333	
OFFICE SUPPLIES	$625	$208	$1	$208	
DUES, LICENSE & SUBSCRITIONS	$175	$175	$175	$0	
TOTAL ADMINISTRATIVE EXPENDITURES	$117,001	$45,560	$32,036	$13,524	

OPERATIONS & MAINTENANCE					
CONTRACT SERVICES					
FIELD MANAGEMENT	$20,000	$6,667	$6,667	($0)	
AMENITIES MANAGEMENT	$75,000	$25,000	$11,174	$13,826	
LANDSCAPE MAINTENANCE	$350,000	$116,667	$35,280	$81,387	
LAKE MAINTENANCE	$16,200	$5,400	$4,060	$1,340	
WETLAND MAINTENANCE	$5,000	$1,667	$0	$1,667	
WETLAND MITIGATION REPORTING	$6,000	$2,000	$0	$2,000	
POOL MAINTENANCE	$12,500	$0	$0	$0	
PEST CONTROL	$600	$0	$0	$0	
JANITORIAL SERVICES	$12,500	$0	$0	$0	
SUBTOTAL	$497,800	$157,400	$57,180	$100,220	

2

COMMUNITY  DEVELOPMENT DISTRICT

GENERAL FUND
Statement of Revenues & Expenditures
For The Period Ending January 31, 2020

	AMENDED
BUDGET	PRORATED BUDGET
THRU 01/31/20	ACTUAL
THRU 01/31/20	
VARIANCE		
REPAIRS & MAINTENANCE
LANDSCAPE  REPLACEMENT	
$25,000	
$8,333	
$0	
$8,333		
IRRIGATION REPAIRS	$2,000	$667	$0	$667		
GENERAL REPAIRS & MAINTENANCE	$1,000	$333	$285	$48		
OPERATING SUPPLIES	$1,000	$333	$0	$333		
ROAD & SIDEWALK MAINTENANCE	$1, 500	$500	$0	$500		
SIGNAGE	$250	$83	$0	$83		
WALLS - REPAIR/CLEANING	$1,500	$500	$0	$500		
FENCING	 	$250	$83	$0	$83
SUBTOTAL	 	$32,500	$10,833	$285	$10,548

UTILITIES
POOL - ELECTRIC	
$15,000	
$0	
$0	
$0	
POOL-WATER	$600	$0	$0	$0	
ELECTRIC	$10,000	$3,333	$56	$3,277	
WATER & SEWER	$57,500	$19,167	$3,635	$15,532	
STREETLIGHTS	$7 5,000	$25,000	$4,326	$20,674	
GAS	 	$6,000	$2,000	$0	$2,000
SUBTOTAL	 	$164,100	$49,500	$8,017	$41,483

AMENITIES
PROPERTY INSURANCE	
$20,000	
$20,000	
$1,820	
$18,180	
POOL ATTENDANTS	$12, 500	$0	$0	$0	
POOL REPAIRS & MAINTENANCE	$9,000	$0	$0	$0	
POOL PERMITS	$750	$0	$0	$0	
TRASH COLLECTION	$6,000	$0	$0	$0	
TELEPHONE	$1,250	$0	$0	$0	
CABLE/INTERNET	$3,750	$0	$0	$0	
ACCESS CARDS	$1 , 250	$0	$0	$0	
SECURITY/ALARMS/REPAIRS	$17,500	$0	$0	$0	
REPAIRS & MAINTENANCE	$17,500	$0	$0	$0	
OFFICE SUPPLIES	$2,500	$0	$0	$0	
ACTIVITIES	$12,500	$0	$0	$0	
TERMITE BOND	$750	$0	$0	$0	
HOLIDAY DECOR	 	$2,500	$2,500	$1,085	$1,415
SUBTOTAL	 	$107,750	$22,500	$2,905	$19,595

OTHER
CONTINGENCY	$25,000	$8,333	$0	$8,333
CAPITAL RESERVE	 	$15,262	$0	$0	$0
SUBTOTAL	 	$40,262	$8,333	$0	$8,333

TOTAL OPERATIONS & MAINTENANCE EXPENDITURES		$842,412	$248,567	$68,387	$180,179		
							
TOTAL EXPENDITURES		$959,413	$294,127	$100,423	$193,703		
							
EXCESS REVENUES (EXPENDITURES)		$0		$1 80,579			
							
FUND BALANCE - Beginning		$0		$46,891			
							
FUND BALANCE - Ending		$0		$227,470			

3

Tohoqua
COMMUNITY  DEVELOPMENT DISTRICT

CAPITAL  RESERVE FUND
Statement of Revenues & Expenditures
For The Period Ending January 31, 2020

REVENUES:

ADOPTED BUDGET

PRORATED BUDGET THRU 01/31/20

ACTUAL
THRU 01/31/20	VARIANCE

INTEREST	$0	$0	$0	$0

TOTAL REVENUES	 	$0	$0	$0	$0

EXPENDITURES:

CAPITAL OUTLAY	$0	$0	$0	$0

TOTAL EXPENDITURES	 	$0	$0	$0	$0

OTHER FINANCING SOURCES:

TRANSFER IN	$15 , 262	$0	$0	$0

TOTAL OTHER FINANCING SOURCES (USES) 	$15,262	$0	$0	$0

EXCESS REVENUES (EXPENDITURES)	 	$15,262	$0	

FUND BALANCE - Beginning	 	$0		$0		
FUND BALANCE - Ending	 	$15,262		$0		

4

COMMUNITY DEVELOPMENT DISTRICT DEBT SERVICE
Statement of Revenues & Expenditures
For The Period Ending January 31, 2020

	ADOPTED
BUDGET	PRORATED BUDGET
THRU 01/31/20	ACTUAL
THRU 01/31/20	
VARIANCE	
REVENUES:						

ASSESSMENTS - TAX COLLECTOR		$137,458	$136,930	$136,930	$0	
INTEREST		$0	$0	$56	$56	
TOTAL REVENUES		$137,458	$136,930	$136,986	$56	

EXPENDITURES:						
Series 2016						
INTEREST - 11/01		$50,593	$50,593	$50,593	$0	
PRINCIPAL - 05/01		$35,000	$0	$0	$0	
INTEREST - 05/01		$50,593	$0	$0	$0	
TOTAL EXPENDITURES		$136,185	$50,593	$50,593	$0	
						
EXCESS REVENUES (EXPENDITURES)		$1,273		$86,393		
						
FUND BALANCE - Beginning		$61,193		$130,658		
						
FUND BALANCE • Ending		$62,466		$217,051		

5

Tohoqua
COMMUNITY DEVELOPMENT DISTRICT

CAPITAL PROJECT FUND
Statement of Revenues & Expenditures
For The Perio d Ending January 31, 2020

	ADOPTED
BUDGET		PRORATED BUDGET
THRU 01/31/20		ACTUAL
THRU 01/31/20	
VARIANCE		
REVENUES:									

INTEREST			$0		$0	$7		$7	
TOTAL REVENUES			$0		$0	$7		$7	

EXPENDITURES:									
Series 2016									

CAPITAL OUTLAY			$0		$0	$0		$0	
CAPITAL OUTLAY - COSTS OF ISSUANCE			$0		$0	$0		$0	
TOTAL EXPENDITURES			$0		$0	so		so	
									
EXCESS REVENUES (EXPENDITURES)			$0			$7			
									
FUND BALANCE - Beginning			$0			$13,372			
									
FUND BALANCE - Ending			$0			$13,379			

6

Tohoqua
COMMUNITY  DEVELOPMENT DISTRICT

OCT	NOV	DEC	JAN	FEB	MAR	APR	MAY	JUN	JUL	AUG	SEl'T	TO"fAL

'

DEVELOPER CONTRIBUTIONS	so	$0	so	so	So	so	so	$0	$0	$0	$0	$0	so
ASSESSMENTS - TAX COLLECTOR	$0	$0	$227,416	$63	$0	$0	$0	$0	$0	$0	$0	$0	S227,479
ASSESSMENTS - DIRE CT (UNPLATTED)	so	$53 , 5 24	$0	so	so	$0	$0	$0	$0	$0	$0	$0	$53,524
TOTAL REVENUES	$0	$53,524	$227,416	S63	so	so	$0	$0	$0	so	so	$0	$281,002
EXPENOffiJRES:

ADM fN/STRATl1I£:

SUPERVISOR FEES	$0	so	$0	$0	$0	$0	$0	$0	so	$0	$0	$0	$0 FICA EXPENSE	$0	$0	$0	$0	$0	$0	$0	$0	so	$0	$0	$0	so ENGINEERING	$0	$0	so	$0	$0	$0                        $0                         $0                         $0                         $0                         $0                         $0                         so ATTORNEY                                                                                                                 $0                          sn             $2,466                        $2,293                               so                               $0                               $0                            $0                            $0                          $0                            so                                so                     $4,836
ANNUAL AUDIT	S500	$0	$0	$0	so	$0	$0	$0	$0	$0	$0	$0	$500
ASSESSMENT ADMINISTRATION	$5,000	so	so	$0	So	$0	$0	$0	$0	$0	$0	$0	$5,000
ARBITRAGE	so	$0	$0	So	$0	$0	$0	$0	$0	$0	so	so	$0
DISSEMINATION AGENT	$417	$417	$417	$417	$0	$0	so	$0	$0	$0	$0	$0	$1 ,667
TRUSTEE FEES	Sl,549			$0			$0			$0	so	so	so	$0	$0	so	so	so		$1,549 MANAGEMENT FEES	S3,004	$3,004	$3,004	S3,004	so	so	so	$0	$0	$0	$0	$0	$12,017 INFORMATION TECHNOLOGY		s100		$100		SlOO		SlOO	so	so                                So                               $0                                $0                               $0                               $0                               $0                          $400
TELEPHONE	$0	so	$0	$0	$0	$0	$0	so	$0	$0	$0	$0	$0
POSTAGE	$2	$1	$2	s•	$0	$0	$0	$0	$0	$0	$0	so	$13
INSURANCE	S5,125	So	$0	so	so	so	$0	so	so	so	$0	so	$5,125
PRINTING & BINDING		$0	$0	so	$0	$0	$0	$0	$0	so	$0	$0	$0		$0 LEGAL ADVERT ISING	$755	$0	$0	so	$0	$0	$0	$0	so	$0	so	$0	$755 OTHER CURRENT CHARGES		So	so	$0	$0	$0	$0                       so                 $0                       so                $0                       so                       $0                       $ 0 OFFICESUPPLIES                                                                                                                               so                                $0                               $0                               $0                               so                 $ 0                                $0                            $0                          $0                               $0                               $0                               so                           $1
DUES, LICENSE & SUBSCRITIONS	$175	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	so	$175
TOTAL ADMINISTRATIVE EXPENDITURES	$16,626	$3,599	$5,98&	$ 5 ,8 22	so	$0	$0	so	$0	$0	$0	so	$32,036
QPfRATIONS M_AINTENA!!K{
CONTRACT SERVICES
FIELD MANAGEMENT	$1,667	$1,667	$1,667	$1,667	$0	so	$0	$0	$0	$0	$0	$0		$6,667 AMENITIES MANAGEMENT	$2,793	S2,793	$2,793	$2,793	so	$0	$0	So	so	$0	$0	$0	$11,174 LANDSCAPE MAINTENANCE	$8,820	$8,820	$8,820	$8,820	$0	$0                            $0                             $0                              so                              $0                              so                              $0                      $35,280 LAKE MA INTENANCE                                                                                                          $1,015                       $1,015                       $1,015                       $1,015                               so                                $0                               $0                               $0                               so                                $0                               $0                               $0                      $4,060
WETLAND M AINTENANCE	 $0	 $0	 so	 $0	 $0	 so	 $0	 $0	 $0	So	 so	 $0	 $0 WETLAND M ITIGATIONREPORTING	$0	$0	so	so	$0	$0	$0	so	so	so	so	$0	so POOL MAINTENANCE	$0	$0	$0	$0	$0	$0                          $0                            $0                          $0                         $0                         $0                               so                              $0
PEST CONTROL	$0	$0	$0	$0	$0	$0	$0	$0	so	so	$0	$0	$0
JANITORIAL SERVICES	$0	$0	$0	$0	$0	so	$0	$0	$0	$0	$0	$0	$0

SUBTOTAL	$14,295	$14,295	14,295	$14,295	$0	so	$0	$0	$0	$0	$0	so	$57,180

7

Tohoqua
COMMUNITY  DEVELOPMENT DISTRICT

REPAIRS & MAINTENANCE

OCT	NOV	OEC	JAN	FEB	MAA	APR	MAY	JUN	JUL	AUG	SEPT	TOTAL

LANDSCAPE REPLACEMENT	$0	$0		so	$0	$0	$0	so	$0	$0	$0	$0	$0	$0 IRRIGATION REPAIRS	$0	$0		$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0 GENERAL REPAIRS & MAINTENANCE	$0	$0	$28S	$0	$0	$0                            $0                            $0                            $0                            $0                            $0                            $0                     $285
OPERATING SUPPLIES	$0	so	$0	$0	$0	$0	$0	$0	so	$0	$0	$0	$0
ROAD & SIDEWALK MAINTENANCE	$0	$0	$0	$0	so	$0	$0	$0	$0	$0	$0	$0	so 5IGNAGE	$0	$0	$0	so	so	so	$0	$0	so	$0	$0	$0	$0 WALLS· REPAIR/CLEANING	$0	$0	$0	so	$0	$0                            $0                            $0                            $0                            $0                            $0                            $0                         $0
FENCING	$0	$0	$0	so	$0	so	$0	$0	$0	$0	$0	$0	$0
SUBTOTAL	$0	$0	S285	so	$0	$0	$0	$0	$0	so	so	$0	S285
UTILITIES
POOL- ELECTRIC		$0		so		So		$0	$0	$0	$0	$0	So	$0	$0	so	so POOL- WATER		$0		so		$0		so	$0	$0	$0	$0	$0	$0	$0	$0	$0 ELECTRIC	$13	$14	$15	$14	$0	$0                          $0                          $0                         $0                          $0                          $0                          $0                          $56 WATER & SEWER                                                                          $261                        $1,137                       $1,605                        S632                           $0                           $0                            $0                           so                           $0                           $0                           $0                           $0                     $3,635 STREETLIGt-HS $1,113 $1,056 Sl,104 $1,053 $0 $0 $0 so $0 so $0 so $4,326
GAS	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	so	so

SUBTOTAL	$1,387	$2206	$2,725	$1,699	so	$0	$0	$0	$0	$0	$0	$0	$8,017

AMENrTIES
PROPERTY INSURANCE	$1,820	$0	so	$0	so	$0	$0	$0	$0	$0	so	$0	$1,820 POOL ATTENDANTS		$0	$0	$0	$0	$0	$0	so	so	$0	$0	$0	$0		so POOL REPAIRS & MAINTENANCE		so	$0	so	so	$0	$0 $0 So so so so so $0 POOL PERMITS                                                                                                          so                            $0                            $0                            so                           $0                            $0                          $0                          so                            $0                            $0                           so                            $0                            $0
TRASH COLLECTION	$0	$0	so	$0	$0	$0	$0	so	$0	$0	$0	$0	so TELEPHONE	$0	so	$0	$0	$0	so	$0	$0	$0	$0	$0	$0	$0 CABLE/INTER NET	$0	$0	$0	$0	$0	$0                            $0                            $0                            $0                            $0                            $0                            $0                         $0
ACCESS CARDS	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	so	so	so SECURITY/ALARMS/REPAIRS	so	$0	$0	$0	$0	$0	$0	$0	so	$0	so	$0	so REPAIRS & MAINTENANCE	$0	$0	$0	so	$0	so                          $0                          SD                          So                          so                          $0                          so                          so  OFFICE SUPPLIES                                                                                     So                           so                           $0                           so                           $0                           $0                            $0                            so                            $0                           $0                           $0                           $0                           $0  ACTIVITIES                                                                                                              so                           So                           $0                           $0                           $0                           $0                               $0                          $0                           $0                           $0                            $0                            So                            so TERMITE BOND                                                                                                        so                            $0                           $0                           $0                           $0                           $0                            $0                            $0                            $0                            $0                            $0                            $0                      $0
HOLIDAY O!COR	$0	$0	$1,085	$0	$0	so	So	$0	$0	$0	$0	$0	$1,085
SUBTOTAL	$1,820	$0	$1,085	$0	$0	$0	$0	$0	$0	$0	$0	$0	$2,905

OTHER
CONil NGENCV	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
CAPITALRESERVE	$0	$0	$0	so	$0	so	SD	$0	so	so	so	$0	$0

SUBTOTAL	so	$0	$0	$0	so	so	$0	$0	so	$0	$0	so	$0
TOTAL OPERATIONS  & MAINTENANCE EXPENDITURES	$35,004	$33,003	SlB,390	$15,994	$0	$0	$0	$0	$0	$0	so	$0	$68,387

TOTAL EJ(PENDll\JRES	$51,630	$36,602	$24,379	$21,816	$0	$0	$0	so	$0	$0	$0	$0	$100,423

EXCESS REVENUES (EXPENDITURES)	(, 51,630)	$16,922	$203,037	($21,753)	$0	$0	so	$0	$0	$0	so	$0	$180,579

8

TOHOQUA
COMMUNITY DEVELOPMENT DISTRICT

SERIES 2018, SPECIAL ASSESSMENT REVENUE BONDS

LONG TERM DEBT REPORT

INTEREST RATES:	4.7%,4.8%	
MATURITY DATE:	5/1/2048	
RESERVE FUND DEFINITION	50% OF MAXIMUM ANNUAL DEBT SERVICE	
RESERVE FUND REQUIREMENT	$69,039	
RESERVE FUND BALANCE	$69,039	

BONDS OUTSTANDING - 02/08/18	

$2,165,000	
LESS: PRINCIPAL PAYMENT- 05/01/19	($35,000)	
CURRENT BONDS OUTSTANDING	$2,130,000	

9

Tohoqua
COMMUNITY  DEVELOPMENT DISTRICT

Special Assessment Revenue Bonds, Series 2018

Date	Requisition#	Contractor	Descri ption	Requisition Fiscal Year 2018
3/16/18	1	Tohoqua Development Group, LLC	Reimburse Developer for Construction Costs related to Tohoqua Phase lA-1 & lA-2  $  1,799,045.21

TOTAL	$    1,799,045.21

Fiscal Year 2018		
3/1/18	interest		$	206.99	
4/1/18	Interest		$	147.87	
5/1/18	Interest		$	0.03	
6/1/18	interest		$	0.03	
7/1/18	Interest		$	0.03	
7/9/18	Transfer from Cost of Issuance		$	12,937.11	
8/1/18	Interest		$	2.48	
9/1/18	Interest		$	3.33	
	TOTAL		$	13,297.87	
		
Project (Construction) Fund at 02/08/18	
$ 1,798,838.22	
		Interest Earned thru 09/30/18	$	13,297.87	
		Requisitions Paid thru 09/30/18	$ (1,799,045.21)	
		Remaining Project (Construction) Fund	  $	13,0 90.88 	

Date	Re9uisition #	Contractor	Description	Re9uisition Fiscal Year 2019

	TOTAL		$	

Fiscal Year 2019				
10/1/18	Interest		$	3.23	
11/1/18	Interest		$	3.34	
11/6/18	Transfer from Capital Interest		$	242.63	
12/1/18	Interest		$	3.28	
1/1/19	Interest		$	3.40	
2/1/19	Interest		$	3.40	
3/1/19	Interest		$	3.07	
4/1/19	Interest		$	3.40	
5/1/19	Interest		$	3.29	
6/1/19	Interest		$	3.40	
7/1/19	Interest		$	3.29	
8/1/19	Interest		$	2.84	
9/1/19	Interest		$	2.27	
	TOTAL		$	280.84	
		
Project (Construction) Fund at 09/30/18	
$	13,090.88	
		Interest Earned thru 09/30/19	$	280.84	
		Requisitions Paid thru 09/30/19	$	
		Remaining Project (Construction) Fund	   $	13,371 .72 	

10

Tohoqua
COMMUNITY  DEVELOPMENT DISTRICT

Special Assessment Revenue Bonds, Series 2018

Date	Requisition II	Contractor	Description	Re quisition Fiscal Year 2020

TOTAL	$

Fiscal Year 2020
10/1/19	Interest	$	1.98
11/1/19	Interest	$	1.70
12/1/19	Interest	$	1.65
1/1/20	Interest	$	1.70
TOTAL	$	7.03
Project (Construction) Fund at 09/30/19	$	13,371.72 Interest  Earned thru 1/31/20	$		7.03
Requisitions Paid thru 1/31/20	$

Remaining Project (Construction) Fund	 $	13,378.75 

11

TOHOQUA
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2020

Gross Assessments	$242,926.00	$146,228.39	$389,154.39	
Net Assessments	$228,350.44	$137,454.69	$365,805.13	
TOTAL ASSESSMENT LEVY
62.42%	37.58%	100.00%
DATE	DESCRIPTION	GROSS AMT	COMMISSIONS	DISC/PENALTY	INTEREST	NET RECEIPTS	O&M Portion	Series 2018 Portion	Total	I	

12/06/1 9	
ACH	
$380 ,857 .89	
$7,617.15	
$14,929.92	
$0.00	
$358,310.82	
$223,672.19	
$134,638.63	
$358,310 .82	
12/23/19	ACH	$6,329.00	$122.39	$209.55	$0.00	$5,997.06	$3,743.61	$2,253.45	$5,997.06	
01/21/20	ACH	$0.00	$0.00	$0.00	$101.12	$101.12	$63.12	$38.00	$101.12	
						$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	
	TOTAL	$387,186.89	$7,739.54	$15,139.47	$101.12	$364,409.00	$227,478.92	$136,930.08	$364,409.00	

Assessed on Roll:	99%	Gross Percent Collected
$1,967.50	Balance Remaining to Collect

Tohoqua Development Group LLC
Net Assessments	$107,047.00	$107,047.00	
DATE	DUE	CHECK	NET	AMOUNT	GENERAL
RECEIVED	DATE	NO.	ASSESSED	RECEIVED	FUND	
71/23/19	11/1/19	10004	$53,523.50	$53,523.50	$53,523.SC
2/21/20	2/1/20	528	$26,761.75	$26,761 .75	$26,761.75
2/21/20	5/1/20	528	$26,761.75	$26,761.75	$26,761.75	
$107,047.00	$107,047.00	$707 ,047 .00	

12