MINUTES OF MEETING TOHOQUA
COMMUNITY DEVELOPMENT DISTRICT

The Audit Committee meeting of the Board of Supervisors of the Tohoqua Community Development District was held on Wednesday, August 4, 2021 at 9:00 a.m., at Tohoqua Amenity Center, 1830 Fulfillment Drive, Kissimmee, Florida.

Present were:

Andre Vidrine Marcus Hooker Jim Dowd George Flint

FIRST ORDER OF BUSINESS	Roll Call
Mr. Flint called the meeting to order at 9:00 a.m. A quorum was present.

SECOND ORDER OF BUSNESS	Public Comment Period
Mr. Flint: No members of the public are present.

THIRD ORDER OF BUSNESS	Review of Proposals for Fiscal Year 2021
Audit Services
Mr. Flint: The Audit Committee met previously and approved the form of the Request for Proposals (RFP), selection criteria, notice in the newspaper and sent the RFP to four or five firms that provide the majority of these services. We received bids from Grau & Associates (Grau) and Berger, Toombs, Elam, Gaines & Frank (Berger, Toombs).

FOURTH  ORDER OF BUSINESS	Tally -   of	Audit	Committee	Members
Rankings and Selection of an Auditor
Mr. Flint: You have the Ranking Sheet in your agenda. The ranking criteria includes Ability of Personnel, Proposers Experience, Understanding of Scope of Work, Ability to Furnish the Required Services and Price. We asked them to provide pricing for five years, although you enter into one-year engagements. Grau was slightly more if you add up all five years. Their total was $18,500, but if add all five years of Berger, Toombs, it is $16,375. The first year is a difference

August 4, 2021	TohoquaCDD

of  $340  between  Grau  and Berger, Toombs.	Either the Board can fill out these rankings individually and I can tally those or the committee can come up with a consensus ranking.
Mr. Vidrine: I think we can do a consensus ranking.
Mr. Flint: I think both are experienced. Their personnel are capable.

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Mr. Vidrine: My assessment  is the ability to  hit deadlines  is  critical.  There have  been a lot of challenges. So, we need to be able to hit deadlines. It seems that Grau would be the front runner m my . .
Mr. Flint: Okay. How would you translate that? We need to come up with a ranking.
Mr. Vidrine: For the different categories?
Mr. Flint: Right.
Mr. Vidrine: Getting the job done would probably be the highest. Are we assessing a number of points for that, George?
Mr. Flint: Yes. Each criterion is from Oto 20.
Mr. Vidrine: I see what you are saying. I would say that Grau and Berger, Toombs receives 20 points each for Ability of Personnel, 20 points each for Proposers Experience and 20 points each for Understanding of Scope of Work. However, Ability to Furnish the Required Services, is the concern. Grau is getting the job done so they would receive 20 points, whereas Berger, Toombs is not as consistent so they would receive 16 points. For Price, Grau is more expensive and would receive 19 points and Berger, Toombs would receive 20 points.
Mr. Flint: Does that add up to 99 points for Grau and 96 for Berger, Toombs?
Mr. Vidrine: Yes, that is correct.
Mr. Flint: Is the committee comfortable with that ranking? If so, we need a motion to approve the consensus ranking with Grau ranked number one.

On MOTION by Mr. Vidrine seconded by Mr. Hooker with all in favor accepting the consensus ranking of Grau & Associates as the number one ranked firm to provide auditing services and Berger, Toombs, Elam, Gaines & Frank number two was approved.

FOURTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. Vidrine seconded by Mr. Hooker with all in favor the Audit Committee Meeting was adjourned.

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