Tohoqua Community Development District

Agenda  November 3, 2021

AGENDA

October 27, 2021

Board of Supervisors Tohoqua Community Development  District

Dear Board Members:

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

The regular meeting of the Board of Supervisors of Tohoqua Community Development District will be held Wednesday, November 3, 2021 at 9:00 AM at the Tohogua Amenity Center, 1830 Fulfillment Drive, Kissimmee, Florida 34744. Following is the advance agenda for the meeting:

Roll Call
11.	Public Comment Period
Organizational Matters
Administration of Oaths of Office to Newly Elected Board Members
Consideration of Resolution 2022-01 Canvassing and Certifying the Results of the Landowners' Election
Election of Officers
Consideration of Resolution 2022-02 Electing Officers
Approval of Minutes of the September 1, 2021 Meeting
Consideration of Agreement with Grau & Associates to Provide Auditing Services for Fiscal Year 2021
Consideration of Fiscal Year 2022 Funding Agreement
Vil Ratification of Sidewalk Easement with Pulte Home Company, LLC
Staff Reportc,
Attorney
Memo on Stormwater Management Needs Analysis
Engineer
District Manager's Report
1. Approval of Check Register
Balance Sheet and Income Statement
Amenity Manager's Report
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 to Newly Elected Board Members. Section B is Consideration of Resolution 2022-01 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 2022-02 electing officers. A copy of the resolution is enclosed for your review.

The fourth order of business is the Approval of Minutes of the September 1, 2021 Board of Supervisors Meeting. The minutes are enclosed for your review.

The fifth order of business is consideration of agreement with Grau & associates to provide auditing services for Fiscal Year 2021. A copy of the agreement is enclosed for your review.

The sixth order of business is consideration of Fiscal Year 2022 funding agreement. A copy of the agreement is enclosed for your review.

The seventh order of business is ratification of sidewalk easement with Pulte Home Company, LLC. A copy of the easement is enclosed for your review.

The eighth order of business is Staff Reports. 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. Section 3 is the Amenity Manager's Report. A copy of the report is enclosed for your 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,
jL-- i	.sr---
George S. Flint
District Manager

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

S ECTION Ill

S ECTION 8

RESOLUTION 2022-01

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 3, 2021, 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

4-Year Term 4-Year Term 2-YearTerm

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

Adopted this 3rd day of November, 2021.

Secretary/Assistant Secretary	Chairman/Vice Chairman

S ECTION D

RESOLUTION 2022-02

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.

- - - - - - - - - -
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is elected Treasurer.

is elected Assistant Treasurer.

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

PASSED AND ADOPTED this 3rd day ofNovember, 2021.

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, September 1, 2021 at 9:00 a.m., at Tohoqua Amenity Center, 1830 Fulfillment Drive, Kissimmee, Florida.

Present and constituting a quorum were:

Andre Vidrine Marcus Hooker Rob Bonin James Dowd

Also present were:

George Flint Kristen Trucco
Eric Warren by phone
Alan Scheerer Marcia Calleja Larissa Diaz

FIRST ORDER OF BUSINESS

Chairman
Vice Chairman Assistant Secretary Assistant Secretary

District Manager District Counsel District Engineer Field Manager CALM
CALM

Roll Call

Mr. Flint called the meeting to order at 9:00 a.m. and called the roll. A quorum was present.
Mr. Flint: If you don't mind, we have proposals from United Land Services that is not on the agenda. We are going to deal with that under the District Manager's Report.

SECOND ORDER OF BUSINESS
Mr. Flint: We just have Board and staff.

Public Comment Period

September 1, 2021	TohoquaCDD

THIRD ORDER OF BUSINESS	Organizational Matters
Appointment of Individual to Fulfill the Board Vacancy with a Term Ending November 2023
Mr. Flint: You have a vacancy with a term ending November 2023. Are there any nominations at this time to fill that vacancy?
Mr. Vidrine: I would like to nominate Mr. Rob Bonin.

On MOTION by Mr. Vidrine seconded by Mr. Hooker with all in favor the appointment of Mr. Rob Bonin to fulfill the Board vacancy with a term ending November 2023 was approved.

Mr. Flint: Welcome aboard Rob.

Administration of Oath of Office to Newly Appointed Supervisor
Mr. Flint, a Notary of the State of Florida and duly authorized, administered the Oath of Office to Mr. Bonin.
Mr. Flint stated I know that you are on several other Boards, so I won't bore you with the
Sunshine and Public Records Laws and Financial Disclosure.

Consideration of Resolution 2021-21 Electing an Assistant Secretary
Mr. Flint: The prior Board Member in Rob's spot was an Assistant Secretary. If the Board is comfortable, we provided a resolution electing Rob as an Assistant Secretary or you can do something differently.

On MOTION by Mr. Vidrine seconded by Mr. Hooker with all in favor electing Mr. Dowd as Assistant Secretary as evidenced by Resolution 2021-21 was adopted.

FOURTH ORDER OF BUSINESS	Approval of Minutes of the August 4,
2021 Board of Supervisors Meeting and Acceptance of Minutes of the August 4, 2021 Audit Committee Meeting
Mr. Flint: Were there any comments or corrections to those minutes? Mr. Vidrine: None.

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September I, 2021	TohoquaCDD

On MOTION by Mr. Vidrine seconded by Mr. Hooker with all in favor the Minutes of the August 4, 2021 Board of Supervisors Meeting were approved as presented and the Minutes of the August 4, 2021 Audit Committee Meeting were accepted as presented.

FIFTH ORDER OF BUSINESS	Consideration	of	Resolution	2021-22
Ratifying Conveyance Documents for Series 2021 Phase 4A/5A Requisition No. 2
Mr. Flint: Kristen?
Ms. Trucco: Yes. This is similar to the Phase 2 project requisition and conveyance documents. We are transferring some improvements from Pulte Homes. A portion of those will also be transferred to the city as well, just like we are in the process of doing with Phase 2. So, attached to the resolution is a Bill of Sale, transferring the improvements from Pulte to the District. We also have an Owners Affidavit and agreement regarding taxes, which is a promise from Pulte that there are no outstanding taxes or encumbrances on the improvements that will hinder the ability for the District to own and maintain those and eventually transfer them to the city. We also have a District Engineer's Certificate, which is required under the acquisition documents for the District that prior to transfer, the District Engineer certifies those improvements are up to the District standards required for acceptance and eventual transfer to the city. We just have a resolution, ratifying and approving this conveyance. I can take any questions if you have any. Otherwise, we are looking for a motion to approve.
Mr. Vidrine: It is pretty standard.

On MOTION by Mr. Vidrine seconded by Mr. Hooker with all in favor Resolution 2021-22 Ratifying Conveyance Documents for Series 2021 Phase 4A/5A Requisition No. 2 was adopted.

Mr. Warren joined the meeting.

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September 1, 2021	Tohoqua CDD

SIXTH ORDER OF BUSINESS	Ratification	of	Series	2021	Phase	2
Requisitions No. 2, 3 & 4
Mr. Flint: Requisition #2 is $770 for the District Engineer. Requisition #3 is to reimburse the Tohoqua CDD for $241.25 and Requisition #4 is for the District Engineer for $667.50. Are there any questions on those requisitions? If not, we need a motion to ratify.

On MOTION by Mr. Vidrine seconded by Mr. Hooker with all in favor Requisitions No. 2, 3 & 4 for Series 2021 Phase 2 were ratified.

SEVENTH ORDER OF BUSINESS	Ratification of Series 2021 Phase 4A/5A
Requisitions No. 1 & 3
Mr. Flint: For the Phase 4A/5A bonds, Requisition #1 is $105 for the District Engineer.
Requisition #3 is $1,125. We need a motion to ratify.

On MOTION by Mr. Vidrine seconded by Mr. Hooker with all in favor Requisitions No. 1 and 3 for the Series 2021 Phase 4A/5A bonds were ratified.

EIGHTH ORDER OF BUSINESS	Acceptance of Conveyance of .28 Acre
Parcel from Neptune Road Investments, LLC-ADDED
Ms. Trucco: I can introduce that. There is one added item to the agenda. This is for the conveyance of a tract of land currently owned by Neptune Road Investments, LLC. It sits in between a stormwater tract and a conservation tract that the CDD currently owns. It was the original intent that the .28-acre parcel of land be transferred to the CDD. So, we are looking for approval today of a cleanup conveyance to transfer this .28 parcel from Neptune Road Investments to the District for ownership and maintenance. Like I said, it's sitting between a stormwater tract and a conservation tract that the CDD already owns. So, if we can get approval of that conveyance today, at the next meeting, we are going to ratify the conveyance documents.  I can take any questions if the Board has any. Otherwise, we are looking for a motion to approve that conveyance.
Mr. Flint: Are there any comments or questions? If not, we need a motion to accept the conveyance.

4

September  I , 2021	TohoquaCDD

On MOTION by Mr. Vidrine seconded by Mr. Hooker with all in favor the conveyance of .28 Acre parcel from Neptune Road Investments, LLC was accepted.

NINTH ORDER OF BUSINESS
Attorney
Mr. Flint: Is there anything else, Kirsten? Ms. Trucco: No. That is all I have.

Staff Reports

Engineer
Mr. Flint: Eric, do you have anything for the Board? Mr. Warren: Not unless you have any questions.
Mr. Flint: Are there any questions for the District Engineer? Mr. Vidrine: No questions.

District Manager's Report
Approval of Check Register
Mr. Flint: You have the Check Register from July 30, 2021 through August 24, 2021 for the General Fund and Board compensation totaling $21,775.38. Are there are any comments or questions on the Check Register?
Mr. Vidrine: No questions.
Mr. Flint: If not, I would ask for a motion to approve it.

On MOTION by Mr. Vidrine seconded by Mr. Hooker with all in favor the Check Register from July 30, 2021 through August 24, 2021 in the amount of $21,775.38 was approved.

Balance Sheet and Income Statement
Mr. Flint: We also provided the Unaudited Financials through July 31, 2021. If the Board has any questions, we can discuss those. Otherwise, no action is required by the Board.

Field Report
Mr. Flint: Alan has some proposals from United Land Services.

5

September 1, 2021	TohoquaCDD

Mr. Scheerer: Yes. I received a phone call from Mr. Lane Register last Thursday, indicating that Lennar was ready to do a walk-through of the landscape improvements on Cross Prairie Parkway West and the Phase 2 and Phase 3 ponds. We have a meeting scheduled for this morning right after this Board meeting to do that walk-through. Subsequently, I contacted United Land Services and they provided me with proposals. They are the same amount that were budgeted for Fiscal Year 2022, which starts on October 1, with the exception of the Phase 3 Pond, because there are some other greenspaces in Phase 3 that, at some point, we will be maintaining. For right now, these would be areas that we are looking to do a walk-through today, if everything goes well. I didn't want to just delay getting a contractor under contract for another month. So, I went ahead and asked George if it was okay that we include those today. I can answer any questions.
Mr. Flint: Do you want to go ahead and just quickly go through each one and the dollar amount?
Mr. Scheerer: Yes. On Cross Prairie Parkway, the dollar amount for annual services was
$18,060 or $1,505 per month. Tohoqua Phase 2 is $30,660 or $2,555 per month and the Phase 3 Pond is $21,216 or $1,768 per month. When we did the 2022 Proposed Budget, the landscape plans were provided to this vendor and they provided us these numbers. They match what is in the current budget. It will just be a month early. They will start on September 11.
Mr. Flint: It is the Board's discretion on when you want the effective date of these, whether you want it effective October 1 or September 1. The developer has to carry that first month because we didn't budget it in the current year.
Mr. Bonin: How do you think the walk-through is going to go?
Mr. Flint: I think the walk-through is going to go well. The installation is under the maintenance contract with United Land Services. I've been watching the product go in. It all looks pretty good. I didn't see any obvious issues the last couple of times that I've  driven  through the project, but I suspect it is going to go pretty well.
Mr. Vidrine: It needs to be maintained, without a doubt. When does the turnover to the COD occur?
Mr. Scheerer: We are going to meet at 10:00 a.m. this morning. Unless we have a laundry list of deficiencies that would be it.
Mr. Vidrine: That's the actual turnover.

6

September 1, 2021	TohoquaCDD

Mr. Scheerer: That would be it. I can talk to United Land Services to see if we can delay this to October, if possible, but it's going to be maintained because the grass is growing.
Mr. Vidrine: Is the county completed? Mr. Scheerer: I'm sorry.
Mr. Vidrine: Never mind. I understand.
Mr. Flint: He's asking of the acceptance from the city. Mr. Scheerer: I don't know.
Mr. Vidrine: Okay.
Mr. Flint: We usually look for that before we start maintaining.
Mr. Bonin: Phase 2 was accepted by St. Cloud and Cross Prairie will be accepted in a matter of days. The walk-throughs and punch list have been done. As soon as the paperwork is completed, we can start.
Mr. Vidrine: That makes a lot more sense now. Mr. Scheerer: Thanks, Rob.
Mr. Flint: Are there any questions from the Board? How do you want to proceed?

On MOTION by Mr. Bonin seconded by Mr. Hooker with all in favor the proposals from United Land Services for landscape improvements  on Cross  Prairie  Parkway  West  in the amount of
$18,060 or $1,505 per month, in Tohoqua Phase 2 in the amount of
$30,660 or $2,555 per month and on the Phase 3 Pond in the amount of $21,216 or $1,768 per month were approved.

Mr. Flint: District will prepare the front-end agreement for these proposals and have the Chair to execute. Is there any other Field Management Report, Alan?
Mr. Scheerer: No. I think you touched base on some of it. I noticed that 4 and 5 switched from St. Augustine to Zoysia Grass. In bringing up some of the landscape concerns, I will have to talk to Josh about some of the Pine tree selections. That will probably be a bigger deal when we go to the Pulte side, but other than that, I think everything is going well. We are working on some plant replacement items. We are still waiting on a proposal to address the drainage between the townhomes and the park. Hopefully, we will be getting some underdrain quotes so we can get that water out there instead of it just piling up in a comer. Overall, I think everything is going well.

7

September 1, 2021	TohoquaCDD

Amenity Manager's Report
Ms. Diaz: Good morning. An additional doggie pot was installed by the playground. We have events scheduled for September besides the regular monthly ones. There will be a Papa John's Homeowner Appreciation Day and Food Truck Social. We added a First Anniversary Homeowner Appreciation event on Saturday, September 18. That is when we tum one-year from when we actually opened the clubhouse. We are having an Ice Cream Social. Residents surprisingly  asked for a garage sale, so we scheduled  it for Saturday, September 25th•    In  August, we had the Food Truck Social. We sold 71 orders, which is good. We had our first Beer, Wine and Cheese event. We had 28 residents RSVP, but only 16 showed up. They had a great time. They got to meet each other. They were mingling, talking, and asked for it to be quarterly.
Mr. Flint: That's better than monthly.
Ms. Diaz: They did have a good time. We will include pictures in the next Amenity Manager's Report. School started, so the pool usage decreased slightly as well as the Gym. That's it. Are there any questions?
Mr. Flint: Are there any questions for Larissa? Hearing none. That was all we had.

TENTH ORDER OF BUSINESS	Other Business
Mr. Flint: Is there any other business that the Board wanted to discuss? Hearing none,

ELEVENTH ORDER OF BUSINESS	Supervisors Requests
Mr. Flint: If there is nothing further, we need a motion to adjourn.

TWELFTH ORDER OF BUSINESS	Adjournment

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

Secretary / Assistant Secretary	Chairman / Vice Chairman

8

S ECTION V

V

Grau& Associates
CERTIFIED  PUBUC A('.COUN1)\NTS

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

September 28, 2021

Board of Supervisors
Tohoqua Community Development District c/o GMS - CFL, LLC
219 E. Livingston Street Orlando, FL 32801

We are pleased to confirm our understanding of the services we are to provide Tohoqua Community Development District, Osceola County, Florida ("the District") for the fiscal year ended September 30, 2021, with the option of four (4) 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, 2021, with the option of four (4) additional one-year renewals. In addition, we will examine the District's compliance with the requirements of Section 218.415 Florida Statutes.
Accounting principles 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
The following other information accompanying the financial statements will not be subjected to the auditing procedures applied in our audit of the financial statements, and our auditor's report will not provide an opinion or any assurance on that information:
Compliance with FL Statute 218.39 (3) (c)
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 for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the financial 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

Tohoqua Community Development District	Page2

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 Institute of Certified Public Accountants and will include tests of your records and other procedures we consider necessary to enable us to express such an opinion. We will Issue 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.
Other Services
We will assist in preparing the financial statements and related notes of the District in conformity with U.S. generally accepted accounting principles based on information provided by you. These non-audit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. The other services are limited to the financial statement services previously defined. We, in our sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities.
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 constitute 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  nonaudit  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 property 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 your financial statements. You are responsible for reviewing the entries and understanding the nature of the proposed entries and the impact they have on the financial statements.

Tohoqua Community Development District	Page3

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, granters, 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 current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for providing 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 Procedures-General
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 properly 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-Internal 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.

Tohoqua Community Development District	Page4

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 understand 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 designee, 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 Records 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 retaining public records 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 AT C/O GOVERNMENTAL MANAGEMENT SERVICES - CENTRAL FLORIDA, LLC, 219 EAST LIVINGSTON STREET ORLANDO, FLORIDA 32801, OR RECORDREQUEST@GMSCFL.COM, PH: (407) 841-5524.

This agreement provides for a contract period of one (1) year with the option of four (4) additional, one-year renewals upon the written consent of both parties. Our fee for these services will not exceed $5,500 for the September 30, 2021 unless there is a change in activity by the District which results in additional audit work or if additional Bonds are issued. The fees for the fiscal years 2022, 2023, 2024, and 2025 will not exceed $5,600, $5,700, $5,800, and $5,900, respectively, unless there is a change in activity by the District which results in additional audit work or if additional 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 a federal 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.

Tohoqua Community Development District	Page 5

The District may terminate this agreement, with or without cause, 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 & Associates.

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 2019 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. It 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.

By:    -     -     -     -     -     -     -     -     -     -     -     -     -     -     -     -     -     -  .

T itle:_    _    _    _

_ _ _

_ _ _

_ _ _

_ _ _

_ _ _

Date_: _ _

_ _ _

_ _ _ _ _

_ _ _ _

_ _ _ _ _

Tohoqua Community Development District	Page6

•

'	AICPA	

FIICPAPMl' Ptofp,n
Mminlalered in Flond$
bv The Aorida lnstililteofa> A.t

r=ebruary 20, 2020

Antonio Grau
Grau & Associates
951 Yama:o.Rd Ste 280
Boca Raton, !=L 33431-1809

Pe r Anton-ioGr m.

lf i.s i'nY pleasure to notify you that on.F ebruc:11Y  20, 2020, theFlorida Peer Review Committee  accepted the report onth.e mQSt recent 8fstem Revrewof your firm. The due date for yo1;1r n:ext rev.Jew is December 1. 2022: This isllle date by Whi.ch all review documents should be completed and. submitted to tlie. admtni etirig
.entity.

.AS you know; the report had a peer review rating of pass. The Committee asked m.e to convey its
congratuiations t0cthe firm.

Thank you fqr your coQPeratjqn

SrtiCnPell·P.   
Peer Review Team
FlCPA Peer Revsiew Committee
pauJ@frcpa:org
800, 2-3197 ext. 251

Florida Institute of CPAs

cc: Daniel Hevjit Racquel McIntosh
FirmNUmber. 9(10004390114	Review Number: 511202

S ECTION VI

Tohoqua Community Development District Fiscal Year 2022 Fundin g Agreement 

This Agreement is made and entered into this 3rd day of November, 2021, by and between:

Tohoqua Community Development District, a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, and located in

) ,

Osceola County, Florida (hereinafter 11District11	and

) .

Neptune Road Investments, LLC a Florida limited liability company, the primary landowner and developer in the District (hereinafter 11Developer11

Recitals

WHEREAS, the District was established by Ordinance No. 2017-57 of the Board of County Commissions in Osceola County, Florida (the "Ordinance"); and

WHEREAS, the District, pursuant to Chapter 190, Florida Statutes, is authorized to levy such taxes, special assessments, fees and other charges as may be necessary in furtherance of the District's activities and services; and

WHEREAS, Developer presently owns the majority of the real property within the District (the "Property"), which Property will benefit from the timely construction and acquisition of the District's facilities, activities and services and from the continued operations of the District; and

WHEREAS, the District is adopting its general fund budget for the Fiscal Year 2022, which year commenced on October 1, 2021, and concludes on September 30, 2022 ("Fiscal Year 2022") which will be or has been secured by assessments on the Property; and

WHEREAS, the Budget, which both parties recognize may be amended from  time to time in the sole discretion of the District, is attached hereto and incorporated herein by reference as Exhibit A; and

WHEREAS, the District will need a funding mechanism to enable it to proceed with its operations and services during Fiscal Year 2022 as described in Exhibit A; and

WHEREAS, the Developer desires to provide such funds as are necessary to allow the District to proceed with its operations for Fiscal Year 2022 as described in Exhibit A, and as may be amended from time to time by theDistrict.
NOW, therefore, based upon good and valuable consideration and the mutual

1

covenants of the parties, the receipt of which and sufficiency of which is hereby acknowledged, the parties agree as follows:

The Developer agrees to make available to the District the monies necessary for the operation of the District as called for in the Budget attached hereto as Exhibit A (as finalized and amended from time to time), within thirty (30) days of written request by the District. The funds shall be placed in the District's general checking account. These payments are made by the Developer in lieu of taxes, fees, or assessments which might otherwise be levied or imposed by the District.

This instrument shall constitute the final and complete expression of the agreement between the parties relating to the subject matter of this Agreement. Amendments to and waivers of the provisions contained in this Agreement  may  be made only by an instrument in writing which is executed by both of the parties hereto.

The execution of this Agreement has been duly authorized by the appropriate body or official of all parties hereto, each party has complied with all the requirements of law, and each party has full power and authority to comply with the terms and provisions of this instrument.

This Agreement may be assigned, in whole or in part, by either party only upon the written consent of the other, which consent shall not be  unreasonably  withheld.

A default by either party under this Agreement shall entitle the other to all remedies available at law or in equity, which shall include, but not be limited  to, the right of damages, injunctive relief and specific performance and specifically including the ability of the District to enforce any and all payment obligations under this Agreement through the imposition and enforcement of a contractual or other lien on property owned by the Developer.

In the event that either party is required to enforce this  Agreement  by court proceedings or otherwise, then the parties agree that the prevailing party shall be entitled to recover from the other all costs incurred, including reasonable attorneys' fees and costs for trial, alternative dispute resolution, or appellate proceedings.

This Agreement is solely for the benefit of the formal parties herein and no right or cause of action shall accrue upon or by reason hereof, to or for the benefit of any third party not a formal party hereto. Nothing in this Agreement expressed or implied is intended or shall be construed to confer upon any person or corporation other than

2

the parties hereto any right, remedy or claim under or by reason of this Agreement or any provisions or conditions hereof; and all of the provisions, representations, covenants and conditions herein contained shall inure to the sole benefit of and shall be binding upon the parties hereto and their respective representatives, successors and assigns.

This Agreement and the provisions contained herein shall be construed, interpreted and controlled according to the laws of the State of Florida.

This Agreement has been negotiated fully between the parties as an arm's length transaction. The parties participated fully in the preparation of this Agreement with the assistance of their respective counsel. In the case of a dispute concerning the interpretation of any provision of this Agreement, the parties are each deemed to have drafted, chosen and selected the language, and the doubtful language will not be interpreted or construed against any party.

The Agreement shall take effect as of November 3, 2021.

In witness whereof, the parties execute this agreement the day and year first written above.

Attest:	Tohoqua	Community	Development District

By_ :	_	_	_

_	_	_	_	_

_	_	_

Secretary/ Assistant Secretary	Chairman

Witnesses:	Neptune Road Investments, LLC
a Florida limited liability company

Witness	Its:- - - - - - - - - - - - - - -

[Print Name]

Exhibit A:	Fiscal Year 2022 Budget

3

S ECTION VII

PREPARED BY AND RETURN TO:

James G. Kattelmann, Esq.
Lowndes, Drosdick, Doster, Kantor & Reed, P.A. 215 North Eola Drive
Post Office Box 2809 Orlando, FL 32802-2809

SIDEWALK EASEMENT

O	(the	as

cf.PS SIDEWALK EASEMENT	"Easement') is made	of thea_NJ	day of
uWil'	, 2021 by PULTE HOME COMPANY, LLC, a Michigan  limited  liability
company, with a principal address of 4901 Vineland Road, Suite 500, Orlando, Florida 32811 (the
"GRANTOR")  to TOHOQUA  COMMUNITY  DEVELOPMENT  DISTRICT,  a local  unit of
special purpose government established by Chapter 190, Florida Statutes, with a principal address of219 Livingston Street, Orlando, Florida 32801 (the ''GRANTEE").

WITNESSETH:

WHEREAS, Grantor is the fee simple owner of that certain real property located in Osceola County, Florida and more particularly described as Lot 115, TOHOQUA- PHASE 4A, according to the plat thereof as recorded in Plat Book 30, Page 124, Public Records of Osceola County, Florida ("Lot 115"); and

WHEREAS, Grantee desires a perpetual, non-exclusive easement for installation, repair, replacement and maintenance of a sidewalk for public use and other appropriate purposes incidental thereto (the "Sidewalk"), in, on, over, under, and across the portion of Lot 115 more particularly described on Exhibit "A" attached hereto (the "Sidewalk Easement Area"); and

WHEREAS, Grantor has agreed to grant to the Grantee a non-exclusive perpetual easement for installation, operation, maintenance, repair and replacement of the Sidewalk within the Sidewalk Easement Area subject to the terms and conditions set forth herein.

NOW, THEREFORE, for and in consideration of the sum of TEN DOLLARS ($10.00) and other good and valuable consideration to it in hand paid by the Grantee, the receipt and sufficiency of which are hereby acknowledged, Grantor does hereby agree as follows:

Recitations. The foregoing recitations are true and correct and are incorporated herein by this reference.

Grant of Non-Exclusive Easement. Grantor does hereby grant unto Grantee a non- exclusive easement in, on, over, under, and across the Sidewalk Easement Area for installation, operation, maintenance, repair and replacement of the Sidewalk therein, in perpetuity.

0099994\045 l 05\l1398586v1

Recorded in Osceola County, FL KELVIN SOTO, ESQ., CLERK OF COURT 10/04/2021 03:17:28 PM RECEIPT# 2514937 Rec Fees 61.00	EXTRA NAMES
CFN# 2021154038 BK 6058 PG 306 PAGE 1 OF 7

Title Warranties. Gran.tor warrants that Grantor has good and indefeasible fee simple title to and possession of the Sidewalk Easement Area and that it has good and lawful right to grant this Easement.

Conditions of Easement. Grantee hereby agrees that Grantee shall only utilize the Sidewalk Easement Area for purposes of accessing and maintaining a sidewalk for public use thereon.

Benefits and Burdens Run with the Land. All provisions of this Easement, including the benefits and burdens thereof, run with the title to the Sidewalk Easement Area and Lot 115 and are binding upon and inure to the heirs, assigns, successors, tenants and personal representatives of the parties hereto. The City of St. Cloud is a third-party beneficiary of the access granted under this Easement.

Amendment. This Easement may not be modified, amended, or terminated without the prior written consent of Grantor and Grantee.

Governing Law. Tiris Easement shall be governed by and construed in accordance with the Jaws of the State of Florida.

Severabilitv. If any provision of this Easement is declared invalid or unenforceable, then, the remainder of this Easement shall continue in full force and effect.

Sovereign hnmunity. Nothing contained herein shall cause or be construed as a waiver of Grantee's sovereign immunity or limitations on liability granted pursuant to Section 768.28, Florida Statutes, or other law, and nothing in this Easement shall inure to the benefit of any third-party for the purpose of allowing any claim which could otherwise be barred under the Doctrine of Sovereign Immunity or by operation of law.

Public Records. Grantor understands and agrees that all documents of any kind provided to the District or to the District's staff in connection with this Easement are public records and are to be treated as such in accordance with Florida law, including Chapter 119, Florida Statutes.

[THE REMAINDER OF TIDS PAGE INTENTIONALLY LEFT BLANK]

2
0099994\045105\II398586vl

CFN# 2021154038 OFFICIAL RECORDS O DOC_TYPE EASE BK 6058 PG 307 PAGE 2 OF 7

IN WITNESS WHEREOF, the said Grantor and Grantee have hereunto set their hand and seal the day and year first above written.

Signed, sealed and delivered in our presence:	Grantor:

WITNESS:
LI]
l	r::;ai,J	Q.tJ. i v'1

Print Name:	I..) vr1	vriI  

PULTE HOME COMPANY, LLC, a
Michigan Ii 1ite liability company

Print Name:  C	( :_) s"' f'(:> r

Name: _ /_¾')J_tl!>T_J  t_,f/6'(_	_,l(_.En, l.J

STATE OF FLORIDA COUNTY OF ORANGE
The foregoing insu·ument was acknowledged  before  me by means pf [ physical presence or    f_]     online     notarization.     this     ZH-t-     day     of     btW    , 2021,     by ll,\v1S  VVV-e-t'\V\	as   vp of  1/4	-    of PULTE HOME  COMPANY,  LLC,
a  Michigan  limited  liability  company.  He/She  is  personally  known  to  me  or  has produced
_  _  _  _  _  _  _  _  _  _  _	as identification.

(NOTARY SEAL)

0099994\045105\11398586vl

(Name typed, printed or stamped)

3

CFN# 2021154038 OFFICIAL RECORDS O DOC_TYPE EASE BK 6058 PG 308 PAGE 3 OF 7

Signed, sealed and delivered  in our presence:	Grantee:

WITNESS:
 		%--- 
Print Name: Q0'	/71

uedt,;/e

TOHOQUA COMMUNITY
DEVELOPMENT DISTRICT, a local unit ofsp   ecia l	ose governme_nt
/By:,C----fr--    -    -    -    -    -    -    -    - 
Name: Andre Vidrine

PrintName: M.tu'j_\!Uac+:J>A

Its: Chairman

STATE OF FLORIDA COUNTY OF ORANGE
The foregoing instrument w owledged before me by means of riJphysical presence or   LJ  online notarization,  this	day  of	QCf,ob<..Y	, 2021,  by  Andre  Vidrine, as

ft

Chairman of the TOHOQUA COMMUNITY DEVELOPMENT DISTRICT, a local unit of special purpose	government.	He/She	is	personally	known	to	me	or	has	produced

,l):"l Wk	Ll		as identification.

(NOTARY SEAL)

(Name typed, printed or stamped)

4
0099994\045105\11398586vl

CFN# 2021154038 OFFICIAL RECORDS O DOC_TYPE EASE BK 6058 PG 309 PAGE 4 OF 7

EXHIBIT "A"
Sidewalk Easement Area [Attached]

5
0099994\045105\J 1398586vl

CFN# 2021154038 OFFICIAL RECORDS O DOC_TYPE EASE BK 6058 PG 310 PAGE 5 OF 7

SKETCH	OF DESCRIPTTON
5.00'	SIDEWALK	EASEMENT
SEE  SHEET  2   OF  2  FOR SKETCH

Legal Description:

The  West  5.00  feet  of  Lot  115, Tohoqua  -	Phase 4A, as recorded in Plat Book 30, Pages 124-129, of the Public Records of Osceola County, Florida.

LEGEND AND AaaB A]ONS
TWP. • TO\',NSHIP RNG.   -   RANGE NO. • NUMBER
LS	m LIC£NS£0 BUSINESS
R/W   D      RIGHT Of WAY
P.S.M. -'  PROF£SSIONAL
SURIIEYOR AND MAPPER
rT.EeL..     .o. 1ELEPHON£
FIELD BOOK
P.B.   -  PLAT 8001<
±	a, PLUS OR MINUS
&	• ANO

NOTES
THIS SKETCH IS NOT INTENDED TO REPRESENT A BOUNDARY SURVEY
NO CORNERS WERE SET AS A PART OF THIS SKETCH.
REQUESlEO BV: Pulte Group	SHEET 1 OF 2	
DATE OF' SURVEY	08/10/2021		RE'IISIONS	JOHNSTON'S
SURV{;YING   INC
900 Cross Prairie Po,kwoy, l<le•immoe, Florida 34744 Tel. (407) 847-2179 Fo• (407) 847-6140
 	db,	-	--	aft,&
Rl	BROWN,    P.S.M.  #5700	(DA ft)
NOT£, NOT VALi) MTHOUT RAISED SUR'£'1'DR'S SEAL.	
SCALE	1" = 40'				
F.B.	PAGE				
SECTION	05				
TWP.	26	s., RNO. 30	E,			
JOB NO.	21-220				

CFN# 2021154038 OFFICIAL RECORDS O DOC_TYPE EASE BK 6058 PG 311 PAGE 6 OF 7

SKETCH	OF DESCRIPTION
5.00' SIDEWALK	EASEMENT
SEE SHEET 1 Of  2  fOR  LEGAL DESCRIPTION

•- -- •,•

C1
·-·--.•  ··-- --_  i

Nt
col?

/'	---

s O,	,'   ··--0-!._{!5

.

.	............
,

.

,
''''

'

'
/

LOT
114

TRACT
C

CURVE  TABLE	
CURVE #	LENGTH	RADIUS	DELTA	TANGENT	CHORD LENGTH	CHO. BEARING	
Cl	47.71	7554.00	000"21'43"	23.86	47.71	S73'38'49"E	
C2	121.37	1395.00	004'59'06"	60.72	121.33	N25'06'01"E	
C3	66.54	7674.00	000·29'49"	33.27	66.54	S7Y34'39"E	

900 Cro51 Prolrie Pc,.wa . Kissimmee. flarldo .14744

◄	◄

Tel. (407) 847- 179 fo• ( 07) 8• 7- 6 1 0
SHEET 2 OF 2

CFN# 2021154038 OFFICIAL RECORDS O DOC_TYPE EASE BK 6058 PG 312 PAGE 7 OF 7

S ECTION VIII

S ECTION A

S ECTION 1

To:
From:

LATHAM, LUNA, EDEN&BEAUDINE,u.P

---	Celebrating 25 Years --­
ATTORNEYS	AT	L A W
MEMORANDUM
District Manager, District Engineer District Counsel - Jan A. Carpenter, Esq.
Kristen E. Trucco, Esq.

Date:

Subject:

October 2021

New Statutory Requirement
Wastewater Services and Stormwater Management Needs Analysis (Chapter 2021-194, Laws ofFlorida/HB53)

A new law went into effect on July 1, 2021, which impacts most community development districts (and other governments) in the state. The law is the result of the legislature's determination that there is a need for long-term planning for the state's wastewater and stormwater systems. The law requires governments that either own or operate stormwater management systems and/or wastewater systems to create a 20-year "needs analysis" of such system(s). The requirements relating to wastewater systems are found in Section 4 ofChapter2021-194, Laws of Florida, which creates a new statutory Section 403.9301, Florida Statutes, and the requirements relating to storm.water management programs and systems are found in Section 5 of Chapter 2021-194, Laws of Florida, which creates a new statutory Section 403.9302, Florida Statutes (the law is attached for reference).

A brief summary of the new law and its requirements is set forth below. Please feel free to contact us with any questions.

Summat ,i o (t he Law

The new law establishes a requirement that each special district prepare a rather detailed 20-year needs analysis, for its wastewater and stormwater systems. The Office of Economic and Demographic Research ("OEDR") is expected to promulgate additional details about the requirements of the needs analysis. A basic template for the report has been provided by OEDR, but instructions for completing the template are not yet available.

LA LUNA, EDEN & BEAUDINE. LLP

October 12, 2021
Page 2

For wastewater services, the needs analysis for a special district must include:

A detailed description of the facilities used to provide wastewater services.
The number of current and projected connections and residents served calculated in 5-year increments.
The current and projected service area for wastewater services.
The current and projected cost of providing wastewater services calculated in 5-year increments.
The estimated remaining useful life of each facility or its major components.
The most recent 5-year history of annual contributions to, expenditures from, and balances of any capital account for maintenance or expansion of any facility or its major components.
The local government's plan to fund the maintenance or expansion of any facility or its major components. The plan must include historical and estimated future revenues and expenditures with an evaluation of how the local government expects to close any projected funding gap.
For stonnwater management programs and stormwater management systems, the needs analysis must include:

A detailed description of the stormwater management program or stormwater management system and its facilities and projects.
The number of current and projected residents served calculated in 5-year increments.
The current and projected service area for the storn,water management program or stormwater management system.
The current and projected cost of providing services calculated in 5-year increments.
The estimated remaining useful life of each facility or its major components.
The most recent 5-year history of annual contributions to, expenditures from, and balances of any capital account for maintenance or expansion of any facility or its major components.
The local government's plan to fund the maintenance or expansion of any facility or its major components. The plan must include historical and estimated future revenues and expenditures with an evaluation of how the local government expects to close any projected funding gap.

Timing for Rt11.orts
For both  wastewater  and stormwater  systems,  the first needs  analysis must  be developed  by June 30,
2022, with a new or  updated analysis  due every  five (5) years thereafter. The needs analysis, along with

L ATHA.M,L UNA; EDEN & B EAUDINE, LLP

October 12, 2021
Page 3

the methodology and any supporting data necessary to interpret the results, must be submitted to the county in which the largest portion of the wastewater service area or stormwater system is located. The county then compiles all the reports and submits a compiled document to the OEDR by July 31, 2022.

Recommendation
The District Engineer and District Manager should review the new statutes and the OEDR Stormwater Template (and the accompanying Stormwater Template Overview) to evaluate the data that will need to be collected about the system(s).
By the next CDD meeting (or no later than a January meeting), the District Engineer should submit a proposal to the Board of Supervisors for creating the needs analysis report. The District Manager may also need to submit a cost proposal to assist the District Engineer with the required financing and budgeting data. The District Engineer should alert the Board of Supervisors if outside consulting work will be necessary. The deadline for the District's submission is only 8 months away, so this process needs to be started fairly quickly. The District Engineer and District Manager may have questions for the Board along the way due to funding and replacement  reserve issues. There is no allowance for late reporting, so it is important not to miss the June 30, 2022 filing deadline.

CHAPI'ER 2021-194

Committee Substitute for Committee Substitute for Committee Substitute for House Bill No. 53

An act relating to public works; amending s. 255.0991, F.S.; revising a prohibition relating to any solicitation for construction services paid for with state appropriated funds; amending s. 255.0992, F.S.; revising the definition of the term "public works project"; prohibiting the state or any political subdivision that contracts for a public works project from taking specified action against certain persons that areengaged in a public works project or have submitted a bid for such a project; providing applicability; amending s. 403.928, F.S.; requiring the Office of Economic and Demo­ graphic Research to include an analysis of certain expenditures in its annual assessment; creating s. 403.9301, F.S.; providing definitions; requiring counties, municipalities, and special districts that provide wastewater services to develop a needs analysis that includes certain information by a specified date; requiring municipalities and special districts to submit such analyses to a certain county; requiring the county to file a compiled document with the coordinator of the Office of Economic and Demographic Research by a specified date; requiring the office to evaluate the document and include an analysis in its annual assessment; providing applicability; creating s. 403.9302, F.S.; providing definitions; requiring counties, municipalities, and special districts th.at provide stormwater management to develop aneeds analysis that includes certain information by a specified date; requiring municipalities and special districts to submit such analyses to a certain county; requiring the county to file a compiled document with the Secretary of Environmental Protection and the coordinator of the Office of Economic and Demographic Research by a specified date; requiring the office to evaluate the document and include an analysis in its annual assessment; providing applicability; providing a determination and declaration of important state interest; providing an effective date.

Be It Enacted by the Legislature of the State of Florida:
Section 1. Subsection (2) of section 255.0991, Florida Statutes, is amended to read:
255.0991 Contracts for construction services; prohibited local govern­ ment preferences.-
For iIDJ: a competitive solicitation for construction services pajd fur with imr ia whieh 60 pe½'eeftt eF maFe ef the oost will he paid &am state appropriated funds whieh have been ap13POJ)riated a:t the time ef the eemfJeti-twe saliei:te.ti0B, a state college, county, municipality, school  district, or other political subdivision of the state may not use a local ordinance or
regulation  to  prevent  a certified	license , or reej,stered contractor,
1
CODING: Words strieke11 are deletions; words !!flder!m...OJi are additions.

    Ch. 2021-194

,...or  material  sup ....m: Ci!;rriet,..from  pa_zti.m.wlt.init i.D..tl:lli
r.Q III.§ that Pf'ffi&es e. prefereeee based upon·:
The eoftt.t'e.-etof"s Maintaining an office or place of business within a particular local jurisdiction;
The eoBtFe.etor's Hiring employees or subcontractors from within a particular local jurisdiction; or
The eentmetm-'s Prior payment of local taxes, assessments, or duties within   a   particular local  jurisdiction.	·
Section 2. Paragraph (b) of subsection (1) and subsections (2) and (3) of section 255.0992, Florida Statutes, are amended to read:
255.0992 Public works projects; prohibited governmental actions.­
(!) As used in this section, the term:
(b) "Public works project" means an activity .el!;c eilintLii.L milliJ;m..in
.Yalu. thati ofwhleh 50 peEeen-t Of' mope of the-·cost will he paid for. rith ll.ll!·· ftem state-appropriated funds that •,•;ere apprOJff'iated at the time of the eempeath•e soliettation and which consists of the construction, mainte­
nance, repair, renovation, remodeling, or improvement of a building, road, street, sewer, storm drain, water system, site development, irrigation system, reclamation project, gas or electrical distribution system, gas or electrical substation, or other facility, project, or portion thereof that is owned in whole or in part by any political subdivision.
(2Xa} Except as required by federal or state law, the state or anypolitical subdivision that contracts for a public works project may not take _the
§;

{al . .R.r Y.!'!lt fU;: rtifiedi liceru?!l.fu_Qr..r st.ered c9J;1.ka.ctor, §Ubcon ..r,
.or materigl sJU>!:!liei;: Q:C ccarrier. from P. rj;ici:paJill.&I' in the bidding.Rt.QC.fill§ based on the  geogr locru;ion of the_.«Q:g:.1J!fill,Y:.hea .d'l!l.      rs o.r_J;lt:'fi ..§   Qf the   cgntractor;    ubc.9ntr.fill19r.$,..or  mAklrial.Jl...YNr .or ca:rrier..fil!hmj1til-lttJJ. bid on il .w hliL Wfil':b wmect or the residftl!.@s of emulQyees of such wntractor,..$µlwmtracto1:. or.materw  suppliE;ir .or car  ..

{hl	Require that a contractor, subcontractor, or material supplier or carrier engaged in a l,!UbJi!il w:ork§ swm- project:
Pay employees a predetermined amount of wages or prescribe any wage rate;
Provide employees a specified type, amount, or rate of employee benefits;
Control, limit, or expand staffing; or
2
CODING: Words stFieken are deletions; words underli,ngg are additions.

Ch.20 U-194	LAWS OF FLORIDA	Ch. 2021-194
Recruit, train, or hire employees from a designated, restricted, or
single source.
The  sta-te ar  any  pelitieal sW>di.Yisien that eentl'e.ets fer  e pW>lie
·:,•el'k:s prejeet may B:Ot Prohibit any contractor, subcontractor, or material supplier or carrier able t.o perform such work th.at whe is qualified, licensed, or certified  as  required  by  state or  local  law  to  perform  such  work from
 ceiv,in info:murti<m ab,Qut l)ublic w.orks oppprtunitiea 9r frrun submitting a bid on the public works project. This paragraph does not apply t.o vendors listed under ss. 287.133 and 287.134.

I

This section does not apply t.o the followin .
W Contracts executed under chapter 337.
(h}   A use   gqthQiized bf• s..212.055\ll  which is approved by a majont, l!.Q thgelectorate of th e.county or by a charter amendment amttQYed.ltt.A m.D,jQtilyv2te gf  the electorateQ_  f_the    coUJ.l    ,.
Section 3. Paragraph (e) is added t.o subsection (1) of section 403.928, Florida Statutes, to read:
403.928 Assessment of water resources and conservation lands.-The Office of Economic and Demographic Research shall conduct an annual assessment of Florida's water resources and conservation lands.
(1) WATER RESOURCES.-The assessment must include all of the following:
tru   a		ith....the  ,.    j!eS ID11l l-t_due J runJ!-l!jt     l,.   2.Q  , .	Qf  t 	euenditures necessary to reJ1air. replace. ang expand water telated infrastructure. As part of this anruysis. the Qffice shall periodically survex
11,ublii< and rivate utilities.
Section 4. Section 403.9301, Florida Statutes, is created t.o read:
.f!3Ql  JYMWwi!t	-  UIQjections.'."'."":
!.lJ.; The J&gislatm;e intends for each county. municipaJ.itI, At suegal
district µrovid:ing•w       teJvg.tm; serv;ice§. tQ create a 20-y ar,!l.!? 9.tLmalysis.
,21·	As J.!se1Lin this	tion, thLJ.erm:
{at    "DOJJJetJJ;ic.,EaB .lYAtet:'  the  same   il:U:  as  provid  in s,.
367.021.	.	.
(   b. J   "F@.cwt.Y"   means   any  equipment,  structure,   or   othe m;t rty,
incly.ding sewers;&' systems and treatment works, used  tQ p e	waste
   ter services.

ment works" has th e sam
3
CODING: Words atriekes are deletions; words underlined are additions.

Qh. 2021-194	LAWS OF FL..._...O..R."""'"I "'-D'A- 	C_h_.""'"'20..a.·2=-l=-•=19;;,.c;c4
{d:	"Wastew;.a.tfil"_.!Ji.flrv:ic!;.ls".. means semsaL to  a ,E1ewerage system,.	fili
Q!L:fined in_s..,. 403, Q.a.lL9t or s rxice_ 'l;g dQllle.stic.w.astewi;tter tr ea i;,me.nt }YSl \'.U ,
ta.r_Jb: .rune   2Q  2.  andf!Vfl:r,)' ..fi. ye		.re li!.&r_,;_gac,JL CQ.V  J.lt¥.
\mimt..:ruitv m- i;11ecial .di t rj i;t prQYic;liJ}Jt waijW\Utfil:_a.wd c s- l'l. d ve!Qp
£L Wl!.'t.. _ 00,..q. ,zya fm:.. its jw isdim P.n_ Qyer the . .ttQ:1J.t1nt 2Q Y-!;! U
prgjed;i,n mch.Mf!da, each, l r.tl government shall m,i;ly!le the fqllowinw.
tar A detailed de§crii:ttion of the facilities u1;1ed tt1 l!royid,e wastewater
!11?-
Qu__The .number-of  current 1m..d. ,llruiected  connections .and z:eai,dent§.
..exxed       ulm&1U11,,,.5 -  ear in.c.r.em.en
@_ The currep_t_Jllld. prJ>iec ea (or wast_e.w.ll.W.fillJV s.
(d	   w  .....Jm!!Jtr   _Qjected    c91.;1U    L  !!Il!   Yid.i11-g  _  wastewater   services
calculated in_5..Iear in,creml;!]l...is..
W The estimc1.ted :remajpin.,.g _1-\ru;lful life of each	- o::r_jts major
!.Pm
!fL..Ihe most ™:i;it 5-y:ear history of annl,l§l .£1Qn1;ri.Jl11t..tQ!Ut..19	e
MjlS from..,.;.J ,n.d .blll ces of any .c.,.gmtal .!!.1<..<;9µnt. for maiotep.J!nce. cu:
  ansion ofanyfaciijty QI itamajor compP®Pi:§.,
{g ;1 _._l' h J..Q.c..al.:g:Qvcrnment'.. -lillUl iQ.flms:l tl'MuP..aintenance.or eXl)@ o.nJrt° am..;fa.!Ii.Jjj;y or j	-!t2mflQilenq;. 'rh.,e J.tlmi must.inclu!le hi ric.111, an.d esti:gi_ated fut YIID ..§.Jm d pc;ln,ditures 'fi.th....J!!J. ev1!lu ti ULQf.hQW_th l!:!.1:alciQY. 1,ti. ..c1ti.•t9•.clc;,Jle.a,ny yroject,ed fun...din&. gap,
w_;.J.JpQP ·gp_m,pletin..l)t tM tft(JW.rQme.nm.9.Li!l!b e_i;tjo_n · I a.1,. _ea.i:;h .m.mili:i:
-	ial Wl'!t:.rict shall.su.b..mit its nee!U.,.;waj,'¥si§•. as well as the mm;hodolQgy ··imd -	wnorting dRJ,ta nec sm to interpretth!il
tw £.QJAm.¥ within which tb..!.t lm'&c;:$t pqr.t.ion ;f its § e ..§rea is l.Q,f.:l!-!.fld.
Ea..c;.b.-_g_tnmb'.$hall tl!l..lYJ?j,l !l.lLimaly..ses iwh.m@.ed..t,Qjj; yndet..i:W..1$.1?»:.bi; ction int!l.i'!...!iro,gle dom,u;p.ent iu;µl. ini:.lmJe its own analysis in the docwnw, ',Che giunty §hall file.tb.tl com}!ileil doc_:wn@t with the qrclwa..t.Qr f the Office.of Economic an.d.J.! mP.¥imhik.Rfts l..a.te.:c1ih..E!.U..J'_u.l 2 ..JW .u- 5 years tliJ:lre!lfl;er.. .
l.fil.._ThttQffice of Economic and Pemograpb,ip ;&search halleval\l e
   documents from	.iQr. the purpose ot: de2:elQ£!in:g .11- staJ&mde .imalysis for iru,;h.11;1iQn in the a §essment cjge Januarl'. 11 2023, purm;mt to s. 42:i. 2
l.6) lbiJL§.e tion ·•!i!i.l!'I to §, .Dmtl arwLof .0Jlt\9tllmity as defined in s.
 8.0656 :unless t.b!L.If!Q.uirem,enw of tlmui,efilii.Qn..JY.QYld create an 1l1lllllil, economic har.d§hip for the count)(, muni i:lali.,ty, Qr special district in the rural area Qf QW,Orj;ynicy,
4
CODING: Words striekeR are deletions; words !,plgerlined are additions.

Ch. 2021-194	LAWS  OF FLORIDA    ,	C.,,._h_,_2._ 0_2 ..,..1-_1 9,4

Section 5. Section 403.9302, Florida Statutes, is created to read:

!Qa,f;!8QL Stormwatet.m anJ1$ DlEln_t

pr oj CY,<)Jltl---:-

(l:J..         m  li.la  ture intends for   each  cognty,  !IIJllililmalit.L.or special. difttrict proyidilli'. a IJ!tgr:rnwater m,magement _prcuaam or §!&ulnwater: m.il.Q"4 ent 8,¥§WIUQJ!J:. 20...:)!!tv a.nab:t1is,
 	      ...=-=    e.,d.,,_.i,nJbia_§e,tion,.__fu  .k.rw.,;,
!AL.  Facilit y"  mel'Ul§;. .i.Jl1...e.qgi).:!.men  t.  _ .tn!.Q.t!!!1  k  .,,9L  .'2th r._property. m broing, c;onman .Q!L.!lsed or useful in connection  'Witb. providing a §tormwater mana;&ement m:ogram or stormwater management !Q'stem,·
t.bl "Stormwater m nagement pro¥J:am" has . the same weanin;: as
m:ovided in a. 4Q3.03lf15'>.	. .	. .	.	.......
tc}   "St&:!mnY!ilWr . m@J1g1:tmeni.;sy :te m	L	·  n    -W.Q:.
vi<ied in  s. 403.03.tl16t	.	.	.	.	.

' .

J>

L	...By_ J,yne 3Q._2 ...J!P.d every § x: ars therel}ftex:,_ each £Ount_y; mun   icipal   it y.,   or  Qes,i!!l, gje,tri£t	roviding J>. stormwater m1u1Uf;t torm\riiter m.anagenienj; S:)'.Stem. shall develop aneeds !m.!)J.
lfilltc.:ti9n over §..	®	-Q.	!!.J .n..n.l.'.Qi cti® sll&b neft.CU!
eacli,Joc;:al •gove:niment .mall.i.tl<:l,u4e.  J.rulsi., ·
.{:al A detail§!i.description of the storm.water manruJement l,llS!'1:lW or
1:1tormwater mooa,gement § tem @d its facilities and projects.	·	·
\h) ·.. The number of current and rgjecteq,:esidentitserve d calculatedm5- year increments..
. & _.The current and JjtQjected se1:yjce. area for rmwater !)l.ana m.mn.-.ggr.&.m.9f.1i1Qr.m.w..ate.J: mana:igeme IY,
tdL_Th.   rnmt @d pi:Q.j:  c   d .cQ.!!i..Pi::.utQYiru.i;i,g;,:.!! rrii;giu  .alc_yJa,te.d_iA_.Q
year increlllentfl.	·	·
(e)	The timaj;{!(l P.lllining_ useful life of each facilit:t or it@ m©QI
Cllmponeni§.	· ·	·	·· ·
tf.t The most  re  ent	- 1.®,r .Wstor	of JtDI\Ual  contributiQJ!§	ndi­
   es.ir!!P.l.;...i!n!l..b!!l	c   .    of  any· capital . account  for  m,!!jntenance  or
expansion of a.ny facility · or its major com,pon I!J;,s
!.:iLJJ local overnment's ))Ian to fund th maintenl:lD..C.,t},QL @sion of An.$.facility or its major comnonents. The Dlmu»:w1t)J1clud1:3 histori a an eslj,.:rn1tted future  revenue and cxpendi!Y,r.et?_·	·	u   tion  of  how_th l		e.mm...Ft	'"eg sJs close any_W-..Pi t!i
(41 Upon comitleti Lthe re!fll.irements of subsection(3). inµnich\ 1u1lit.y  or  !i!J>tieial   district  shall submit. its    needs anal):sis,	well  as th{!   \
5
CODING: Words striekee are deletions; words ung rliJl!a\_g are additions.

                     LAWS OF FLQRID	C'== h•=202=-1=94

tmul.	fi!!;l
.. compiled .datumet\t wjth t);ul Secretar oi. nviommfillml Protection and the  com:diuator Pit  -          ofEconomic.and.D	hicResearch no later than J..uh 31. 2022..c.and .!ilv_e.n- 6:fJmn trumi!.1Jkr..
.tQJ--.Ibe..Q t:E.conomic awiD.	dl.shalLeYJll.\lJate_thg
 omJ.>.iled .dru;umm;i. fro111. the. coun	,2r_	 ose  of   developing a
statew,igg anal,ysis fQr i:qclusion  in  the  §§. es.§.rneut..due Jan:uai:y 1, 2023,
.P..llrfilliUit to.s. 403	2.8.
J].J . Tb.i.3c:fiftc.:ticm .af),!lJifil; l.Q, a.tYr Lare;,t Qf..QP,P.Q.I.t.uni:tY; wu:l.eftn.egj,n_ - 288.0656 unless the reuµirem®,ts of thi§ ;:iecfum would. create. an und® ecqnomic. .harwibip _fQr  thf,L@:!.m.ty, municilll!litY', Qf-6l)ecial  dllltris:t in.the r.w;:al area of,9pPQiilJ:iJitY.,
Section 6. The Legislaj;ure detennin JmdJlecl.fil:filLtb.a.t this actfal:6Jl.\l,
an 1;.Jr.t.at.e.Jnte st.
Section 7. This act shall take effect July 1, 2021. Approved by the Governor June 29, 2021.
Filed in Office Secretary of State June 29, 2021.

6
CODING: Words smekeR are deletions; words .under in _d, are additions.

S ECTION C

S ECTION 1

Toho qua
Community Development District
Summary of Operating Checks
August 25, 2021 to October 26, 2021

	Bank	Date	CheckNo.'s	Amount		
	
General Fund	
8/25/21	
360-369	
$	21,917.66		
		8/27/21	370-372	$	1,508.07		
		9/13/21	373-374	$	635.00		
		9/17/21	375-381	$	41,309.40		
		9/24/21	382-384	$	7,537.23		
		10/1/21	385	$	5,100.00		
		10/6/21	386-397	$	48,064.26		
		10/19/21	398-402	$	21,619.73		
				$	147,691.35		
	
Payroll	
Andre Vidrine	
50061	
$	184.70		
		Patrick Bonin	50062	$	184.70		
		James Dowd	50063	$	184.70		
		Marcus Hooker	50064	$	184.70		
				$	738.80		

 	$ 148,430.15	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 10/27/21
***  CHECK DATES 08/25/2021 - 10/26/2021 ***	TOHOQUA - GENERAL FUND
BANK A GENERAL FUND

PAGE	1

CHECK  VEND# ...••INVOICE.•••....EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS

STATUS

AMOUNT	..••CHECK•••••
AMOUNT	#

8/25/21 00022

8/25/21 00051

8/04/2148	202108 330-53800-48200
FACILITY MAINT - AUG 21 8/04/2148	202108 330-53800-11000
AMENITY MANAGEMENT-AUG 21
CALM

7/14/21 TIBNQ422 202107 330-53800-49200 GYM EQUIPMENT - DUMBBELLS

*	1,250.00
*	3,000.00
-  -  -  -  -  -  -  -  -  -  -4,-25-0.-00-
*	234.67

000360

8/25/21 00002

COMMERCIAL FITNESS PRODUCTS
8/01/21 188	202108 310-51300-34000
MANAGEMENT FEES - AUG 21 8/01/21 188	202108 310-51300-35100
INFORMATION TECH - AUG 21 8/01/21 188	202108 310-51300-31300
DISSEMINATION SVCS-AUG 21
8/01/21 188	202108 310-51300-51000
OFFICE SUPPLIES
8/01/21 188	202108 310-51300-42000
POSTAGE
8/01/21 188	202108 310-51300-42500
COPIES
8/01/21 189	202108 320-53800-12000
FIELD MANAGEMENT - AUG 21

-  -  -  - - - -  -  -  -  -  -23-4.-67 000361

-

*	3,004.17
*	100.00
*	833.33
*	.39
*	24.55
*	58.80
*	1,666.67

8/25/21 00004

8/25/21 00050

8/25/21 00006

8/25/21 00024

-  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -GO-VERNMENTAL MANAGEMENT SERVICES 7/22/21 98761	202106 310-51300-31500
PREP.AGRMNT/RVW.CORRESP.
8/18/21 99028	202107 310-51300-31500
PREP.CONVEY/RESOL/AGRMNT
-  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -LA-THAM, LUNA, EDEN &    BEAUDINE,LLP 7/20/21 311913	202107 310-51300-48000
NOT PUB HEARING - 7/15/21 7/22/21 313418	202107 310-51300-48000
NOT PUB HEARING - 7/22/21
-  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -OS-CEOLA NEWS-GAZETTE 7/30/21 17-188(3 202106 310-51300-31100
ENGINEER SERVICES-JUN 21
- - - -  -  - - - - - -  -  -  -  - -  -  -PO-ULOS &    BENNETT, LLC 7/31/21 6742	202108 320-53800-47200
POOL MAINTENANCE - AUG 21

-  - -  -  -  -  - - - - -5,-68-7.-91-
*	2,231.00
*	901.00
-  - -  -  -  - - - - - -3,-13-2.-00-
*	1,290.59
*	1,290.59
-  -  -  -  -  -  -  -  -  -  -2,-58-1.-18-
*	937.60

- -

- - - - - - -	-  -  -93-7.-60-
*	1,735.00

000362

000363

000364

000365

ROBERTS POOL SRVC AND REPAIR INC	1,735.00 000366

TQUA TOHOQUA CDD	MBYINGTON

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 10/27/21
***  CHECK DATES 08/25/2021 - 10/26/2021 ***	TOHOQUA - GENERAL FUND
BANK A GENERAL FUND

PAGE	2

CHECK  VEND# ...••INVOICE•••.•••.EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS

STATUS	AMOUNT		.•••CHECK•••.• AMOUNT	#

8/25/21 00026

8/25/21 00052

7/27/21 370537	202107 330-53800-53000
SULFURIC ACID
7/27/21 371058	202107 330-53800-53000
BULK BLEACH
-  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -SP-IES POOL, LLC 8/08/21 1184	202107 320-53800-46300
POND MAINT/ANALYSIS TEST

*	239.80
*	589.50
-  -  -  -  -  -  - - - - -  -82-9.-3-0 000367
*	450.00

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

SUNSHINE LAND MANAGEMENT CORP.
- -

-  -  -  -  -  -  -  -  -  - -  -45-0.-00- 000368

8/25/21 00032

8/03/21 21-3426	202107 320-53800-46700
JANITORIAL SERVICES-JUL21

*	2,080.00

WESTWOOD INTERIOR CLEANING INC.

8/27/21 00023	7/26/21	
	8/20/21	
	8/20/21	

8/27/21 00026	
8/15/21	

527260	202107 320-53800-47100
PEST CONTROL SVC - JUL 21 531932	202108 320-53800-47100
PEST CONTROL SVC - AUG 21 531944	202108 320-53800-47000
TERMITE BOND

-  -  -  -  -  -  -  -  -  -  -2-,08- 0.- 00- 000369
*	65.00
*	65.00
*	300.00

PRO-STAFF TERMITE & PEST CONTROL
372055	202108 330-53800-53000
BULK BLEACH/SULFURIC ACID

-  -  -  -  -  -  -  - - -  -  -43-0.-00-
*	775.40

000370

8/27/21 00010

9/13/21 00053

SPIES POOL, LLC
8/27/21 08272021 202108 300-20700-10000
FY21 DEBT ASSESS TRANSFER
TOHOQUA CDD C/O USBANK
9/09/21 4881	202109 330-53800-48000
DEPOSIT - HOLIDAY PARTY

- -  - - - - - - - -  -  -77-5.-40-
*	302.67
-  -  -  -  -  -  -  -  -  -  -  -30-2.-67-
*	200.00

000371

000372

9/13/21 00038

-  -  -  -  -  - - - - -  -  - - - -  - -EV-ENTS BY JOHN MICHAEL, INC. 9/08/21 BO 18330 202109 330-53800-48000
MOVIE NIGHT - 11/5/21

-  -  -  -  -  -  -  -  -  -  -  -20-0.-0-0 000373
*	435.00

9/17/21 00022

-  -  -  -  -  -  -  -  -  -  -  -  - - - -  -SW-ANK MOTION PICTURES INC 9/01/21 49	202109 330-53800-48200
FACILITY MAINT - SEP 21 9/01/2149	202109 330-53800-11000
AMENITY MANAGEMENT-SEP 21

-  - -  -  -  -  -  -  -  -  -  - 43- 5.- 00-
*	1,250.00
*	3,000.00

000374

9/17/21 00031

-  -  -  - -  -  -  -  -  -  - -  -  -  -  -  -  - CA- LM
7/27/21 2060-164 202107 330-53800-48000
SIGNS - GARAGE SALE

-  -  -  -  -  -  -  -  - - -4,-25-0-.00- 000375
*	108.93

FASTSIGNS 175401	108.93 000376

TQUA TOHOQUA CDD	MBYINGTON

CHECK DATES 08/25/2021 - 10/26/2021 ***	TOHOQUA - GENERAL FUND

A**P*300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 10/27/21 BANK A GENERAL FUND

PAGE	3

CHECK  VEND# .•...INVOICE••••••••EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS

STATUS

AMOUNT	•...CHECK•••••
AMOUNT	#

9/17/21 00002

9/17/21 00040

9/17/21 00024

9/01/21 190	202109 310-51300-34000
MANAGEMENT FEES - SEP 21 9/01/21 190	202109 310-51300-35100
INFORMATION TECH - SEP 21 9/01/21 190	202109 310-51300-31300
DISSEMINATION SVCS-SEP 21
9/01/21 190	202109 310-51300-51000
OFFICE SUPPLIES
9/01/21 190	202109 310-51300-42000
POSTAGE
9/01/21 190	202109 310-51300-42500
COPIES
-  -  -  -  -  -  -  -  -  -  -  -  -  -  -  - -GO-VERNMENTAL MANAGEMENT SERVICES 7/23/21 135535	202107 330-53800-49200
DOGIPOT PET STATION SUPPL
- - - -  - - - - -  -  -  -  -  -  -  -  -PR-OPET DISTRIBUTORS INC. 9/01/21 6810	202109 320-53800-47200
POOL MAINTENANCE - SEP 21

*	3,004.17
*	100.00
*	833.33
*	15.57
*	9.69
*	83.55
-  - -  -  -  -  -  - - -  -4,-04-6.-31-
*	405.00
- -  - -  -  -  -  -  - - - -40-5.-00-
*	1,735.00

000377

000378

9/17/21 00033

-  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -RO-BERTS POOL SRVC AND REPAIR INC 8/01/21 ULS-1675 202108 320-53800-46200
LANDSCAPE PHl/POND-AUG 21
8/01/21 ULS-1678 202108 320-53800-46200 LANDSCAPE CROSS PRA-AUG21
8/05/21 ULS-1718 202108 320-53800-46200 LANDSCAPE AMEN POND-AUG21
8/05/21 ULS-1718 202108 320-53800-46200 TOHOQUA AMENITY - AUG 21
8/05/21 ULS-1718 202108 320-53800-46200 LANDSCAPE ADD POND-AUG 21
9/01/21 ULS-1823 202109 320-53800-46200
LANDSCAPE PHl/POND-SEP 21
9/01/21 ULS-1823 202109 320-53800-46200 LANDSCAPE CROSS PRA-SEP21
9/01/21 ULS-1823 202109 320-53800-46200 LANDSCAPE AMEN POND-SEP21
9/01/21 ULS-1823 202109 320-53800-46200 TOHOQUA AMENITY - SEP 21
9/01/21 ULS-1823 202109 320-53800-46200 LANDSCAPE ADD POND-SEP 21

-  -  -  - - - -  -  -  -  -1,-7-35.-00- 000379
*	5,943.33
*	3,668.33
*	1,166.67
*	1,743.75
*	700.00
*	5,943.33
*	3,668.33
*	1,166.67
*	1,743.75
*	700.00

9/17/21 00032

-  -  -  -  -  -  - -  - - -  - -  - -  -  -UN-ITED LAND SERVICES 7/12/21 21-3058	202106 320-53800-46700
JANITORIAL SVC - JUN 21

-  -  -  -  -  -  -  - - - 2-6,-44-4.-16-
*	2,080.00

000380

TQUA TOHOQUA CDD	MBYINGTON

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 10/27/21
***  CHECK DATES 08/25/2021 - 10/26/2021 ***	TOHOQUA - GENERAL FUND
BANK A GENERAL FUND

PAGE	4

CHECK  VEND# •••••INVOICE....••.•EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
9/02/21 21-3633	202108 320-53800-46700
JANITORIAL SVC - AUG 21

STATUS	AMOUNT	•••.CHECK.....
AMOUNT	#
*	2,240.00

9/24/21 00002

9/24/21 00004

9/24/21 00026

10/01/21 00028

10/06/21 00035

WESTWOOD INTERIOR CLEANING INC.
9/01/21 191	202109 320-53800-12000
FIELD MANAGEMENT - SEP 21 9/01/21 191	202109 330-53800-48000
SPECIAL EVENTS
-  - - - - - -  -  -  -  -  -  -  -  - - -GO-VERNMENTAL MANAGEMENT SERVICES 9/16/21 99227	202108 310-51300-31500
RVW.AGDA.MTG/EMAIL/CONVEY
-  -  -  -  -  -  -  -  -  -  -  -  - - - - -LA-THAM, LUNA, EDEN &    BEAUDINE,LLP 9/01/21 372642	202109 330-53800-53000
TRICHLOR TAB/SULFUR ACID 9/01/21 373000	202109 330-53800-53000
BULK BLEACH
- - - - - -  - -  -  -  -  -  -  -  -  -  -  -SP-IES POOL, LLC 8/20/21 3517	202108 330-53800-48900
INSTALL.HOLIDAY DECOR
-  -  -  -  -  -  -  -  -  -  -  -  -  -  -  - -  -LI-GHTING PROS LLC 9/26/21 163676	202108 320-53800-47300
ANNUAL MITIGATION MONITOR 9/26/21 163676	202108 320-53800-47300
WETLAND MAINTENANCE-AUG21

- - -  -  -  -  -  -  -  -  -4,-32-0.-00-
*	1,666.67
*	1,537.91
-  -  -  -  -  - -  -  -  -  - 3,- 20- 4.- 58-
*	3,088.65
- -  -  -  -  -  -  -  -  -  -3,-08-8.-65-
*	473.00
*	771.00
-  - - - - - -  -  -  -  -1,-24-4.-00-
*	5,100.00
- - -  -  -  -  -  -  -  -  -5,-10-0.-00-
*	3,000.00
*	1,600.00

000381

000382

000383

000384

000385

BIO-TECH CONSULTING INC.
10/06/21 00056	10/04/21 10042021 202110 330-53800-48000
HOLIDAY PARTY

-  -  -  -  -  -  -  -  -  -  -4,-60-0.-00-
*	350.00

000386

10/06/21 00001

DOMINIC GAUDIOUS
9/13/21 14354	202109 310-51300-45000
GENERAL LIABILITY FY22
9/13/21 14354	202109 320-53800-45000
PROPERTY INSURANCE FY22

-  -  -  -  -  -  -  -  -  -  -  -35-0.-00-
*	5,570.00
*	23,054.00

000387

10/06/21 00002

- - - - - - - - - - - - -  - - -  -EG-IS INSURANCE ADVISORS, LLC 9/17/21 192	202109 310-51300-31700
ASSESSMENT ROLL CERT-FY22

- - - - - - - - - -
*	7,500.00

2-8,-62-4.-00- 000388

10/06/21 00006

-  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -GO-VERNMENTAL MANAGEMENT SERVICES 9/27/21 17-188(3 202108 310-51300-31100
ENGINEER SERVICES-AUG 21

-  -  - - - - - -  -  -  -7,-5-00.-00- 000389
*	168.10

TQUA TOHOQUA CDD	MBYINGTON

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 10/27/21
***  CHECK DATES 08/25/2021 - 10/26/2021 ***	TOHOQUA - GENERAL FUND
BANK A GENERAL FUND

PAGE	5

CHECK	VEND# .•.••INVOICE....••••EXPENSED TO...	VENDOR NAME DATE		DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
9/27/21 17-188(3 202108 310-51300-31100
ENGINEER SERVICES-AUG 21

STATUS	AMOUNT	••••CHECK.....
AMOUNT	#
*	105.00

POULOS & BENNETT, LLC

10/06/21	00023	

10/06/21	
00055	

10/06/21	
00024	

10/06/21	
00026	

9/27/21 535314	202109 320-53800-47100
PEST CONTROL SVC - SEP 21
-  -  -  -  -  -  -  -  -  -  -  - -  -  -  -  -  - PR- O-STAFF TERMITE &   PEST CONTROL 9/13/21 09132021 202109 310-51300-11000
REISSUE CHK#50062

*	65.00

*	184.70

273.10 000390

65.00 000391

PATRICK R BONIN
9/28/21 6884	202110 320-53800-47200
POOL MAINTENANCE - OCT 21
-  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -RO-BERTS POOL SRVC AND REPAIR INC 9/28/21 373854	202109 330-53800-53000
TRICHLR TAB/SULFURIC ACID 9/28/21 374074	202109 330-53800-53000
BULK BLEACH

- - -  - -  -  -  -  -  -  -  -184-.70-

-

*	1,735.00
- - - - -  - -  -  -  -  -1,-7-35.-00-
*	592.00
*	1,084.50

000392

000393

SPIES POOL, LLC
10/06/21 00052	10/01/21 1207	202109 320-53800-46300
POND MAINT/ANALYSIS TEST

*	450.00

1,676.50 000394

10/06/21 00054

10/06/21 00039

SUNSHINE LAND MANAGEMENT CORP.
9/21/21 42554	202109 320-53800-43100
CONDUIT FOR POLE LIGHT
TERRY'S ELECTRIC INCORPORATED
9/24/21 22366310 202109 320-53800-46500
JANITORIAL SUPPLIES

*	2,466.00

*	139.96

450.00 000395

2,466.00 000396

W.B.MASON CO.INC
10/19/21 00005 10/01/21 85397	202110 310-51300-54000
SPECIAL DISTRICT FEE FY22
-  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  - - - - - - -  -  -  -DE-PARTMENT OF ECONOMIC OPPORTUNITY 10/19/21 00002	10/01/21 193	202110 310-51300-34000
MANAGEMENT FEES - OCT 21

*	175.00
..	3,094.33

139.96 000397

175.00 000398

10/01/21 193	202110 310-51300-35200	*
WEBSITE MAINTENANCE-OCT21
10/01/21 193	202110 310-51300-35100	*
INFORMATION TECH - OCT 21
10/01/21 193	202110 310-51300-31300	*
DISSEMINATION SVCS-OCT 21
TQUA TOHOQUA CDD	MBYINGTON

100.00
150.00
833.33

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 10/27/21
***  CHECK DATES 08/25/2021 - 10/26/2021 ***	TOHOQUA - GENERAL FUND
BANK A GENERAL FUND

PAGE	6

CHECK  VEND# .....INVOICE••••••••EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
10/01/21 193	202110 310-51300-51000
OFFICE SUPPLIES
10/01/21 193	202110 310-51300-42000
POSTAGE
10/01/21 193	202110 310-51300-42500
COPIES
10/01/21 195	202110 320-53800-12000
FIELD MANAGEMENT - OCT 21

STATUS	AMOUNT		••..CHECK•.••• AMOUNT	#
*	15.51
*	14.26
*	98.55
*	1,716.67

GOVERNMENTAL MANAGEMENT SERVICES
10/19/21 00016	5/03/21 21026	202105 310-51300-32200
AUDIT FYE - 9/30/20

6,022.65 000399
*	1,900.00

GRAU & ASSOCIATES
10/19/21 00052 10/04/21 1222	202109 320-53800-46300
WATER CHEM.ANALYSIS/REPRT
- -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -SU-NSHINE LAND MANAGEMENT CORP.

1,900.00 000400
*	300.00
300.00 000401

10/19/21 00033	10/01/21 ULS-1970 202110 320-53800-46200
LANDSCAPE PHl/POND-OCT 21
10/01/21 ULS-1973 202110 320-53800-46200 LANDSCAPE CROSS PRA-OCT21
10/01/21 ULS-1997 202110 320-53800-46200 LANDSCAPE AMEN POND-OCT21
10/01/21 ULS-1997 202110 320-53800-46200 TOHOQUA AMENITY - OCT 21
10/01/21 ULS-1997 202110 320-53800-46200 LANDSCAPE ADD POND-OCT 21

*	5,943.33
*	3,668.33
*	1,166.67
*	1,743.75
*	700.00

UNITED LAND SERVICES	13,222.08 000402

TOTAL FOR BANK A TOTAL FOR REGISTER

147,691.35
147,691.35

TQUA TOHOQUA COD	MBYINGTON

S ECTION 2

Tohoqua
Community De velopme nt Dist rict

Unaudited Financial Reporting
September 30, 2021

Table of Contents

1	Balance Sheet	

2-3	

General Fund	

4	

Debt Service Fund - Series 2018	

5	

Debt Service Fund - Series 2021 Phase 2	

6	

Debt Service Fund - Series 2021Phase 4A/5A	

7	

Capital Projects Fund - Series 2018	

8	

Capital Projects Fund - Series 2021 Phase 2	

9	

capital Projects Fund - Series 2021 Phase 4A/5A	

10-11	

Month to Month	

12	

Long Term Debt Summary	

13	

Assessment Receipt Schedule	

Tohoqua
Community Developmcut District Combined Balance Sheet September 30, 2021.

General Fund

Assets:	Debt Service Fund	Capital Pro1ects	Totals
Fund	Governmental Fundo	
Cash	$	20,595
Investments	$	$		$	20,595	
Series 2018						
Reserve	$	$	69,039	$		$	69,039	
Revenue	$	$	67,275	$		$	67,275	
Construction	$	$	$	12,649	$	12,649	
Series 2021 Phase 2						
Reserve	$	$	72,381	$		$	72,381	
Capital Interest	$	$	45,024	$		$	45,024	
Construction	$	$	$	1,579,439	$	1,579,439	
Series 2021 Phase 4A/5A						
Reserve	$	$	75,350	$		$	75,350	
Capital Interest	$	$	48,032	$		$	48,032	
Construction	$	$	$	1,676 ,685	$	1,676,685	
Due From General Fund	$	$	$	241	$	241	
Prepaid Expenses	$	30,173	$	$		$	30,173	
Total.Assets	$	S0,768	$	377,101	s	31269,014	s	
31696.!,!!	
Liabilities:						
Accounts Payable	$	55,876	$	$		$	55,876	
Due to Capital Projects	$	241	$	$		$	241	
T(lt.lJ l,,lal)llltles	$	S6,117	$	$		$	56,117	

Fund Balances:
Restricted for Debt Service - Series 2018	$	

$	136,314	

$		

$	

136,314	
Restricted for Debt Service • Series 2021 Phase 2	$	$	117,405	$		$	117,405	
Restricted for Debt Service - Series 2021 Phase 4A/5A	$	$	123,382	$		$	123,382	
Assigned for Capital Projects - Series 2018	$	$	$	12,649	$	12,649	
Assigned for Capital Projects - Series 2021 Phase 2	$	$	$	1,579,680	$	1,579,680	
Assigned for Capital Projects - Series 2021 Phase 4A/5A	$	$	$	1,676,685	$	1,676,685	
Unassigned	$	(5,349)	$	$		$	(5,349)	
T(lt.lJ Fun.d Qaj,aD,(le$	$	{S,349 }	$	377,101	$	3,269,014	$	3., 64-q,766	

Total Liabilities& Fund Balance	
$	50,768	
$	377,101	
$	3,269,014	
$	3,696,883	

Tohoqua
Community Develo pmen  t District
General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Pci·iod Ending September 30,2021

Adopted	Prorated Budget	Actual

1

1

1

•	--	_-:-      ._- ;.-  3-..             ;           ·-:t ;_   -  ;   • .; .··:·· ; t!:1-    -  =	•  · .l·•.•	•

Developer Contributions	$	699,813	$	699,813	$	165,000	$	(534,813)	
Assessments -Tax Collector (Platted)	$	228,349	$	228,349	$	228,685	$	337	
Assessments - Direct (Unplatted)	$	115,755	$	115,755	$	115,763	$	9	
Special Events Revenue	$	12,000	$	12,000	$	4,883	$	(7,117)	

Tot_ilJ llevepl,leS	$	1.fl5!1l 916	$	1,055,916	s	514,331	$	{5411,$85)

Expendth1res

Cd:n col ii dd.mioi.uaniw:·		
SupelVisor Fees	$	9,600	$	9,600	$	6,385	$	3,215		
FICA Expense	$	734	$	734	$	474	$	260		
Engineering	$	12,000	$	12,000	$	2,339	$	9,661		
Attorney	$	25,000	$	25,000	$	28,073	$	(3,073)		
Annual Audit	$	3,500	$	3,500	$	3,400	$	100		
Assessment Administration	$	5,000	$	5,000	$	12,500	$	(7,500)		
Arbitrage	$	1,200	$	1,200	$	$	1,200		
Dissemination	$	10,000	$	10,000	$	7,500	$	2,500		
Trustee Fees	$	7,435	$	7,435	$	3,717	$	3,718		
Management Fees	$	36,050	$	36,050	$	36,050	$	(0)		
Information Technology	$	2,400	$	2,400	$	1,200	$	1,200		
Telephone	$	300	$	300	$	17	$	283		
Postage	$	1,000	$	1,000	$	410	$	590		
Insurance	$	5,700	$	5,700	$	6,138	$	(438)		
Printing & Binding	$	1,000	$	1,000	$	1,912	$	(912)		
Legal Advertising	$	3,800	$	3,800	$	3,124	$	676		
Other Current Charges	$	1,000	$	1,000	$	1,777	$	(777)		
Property TaJ<es	$	$	$	4,443	$	(4,443)		
Office Supplies	$	625	$	625	$	234	$	391		
Dues, Llcenses & Subsaiptions	$	175	$	175	$	175	$		
Toti!) G@eral&Admtnlstr.UW:	$	1.26,519	$	126,519	$	11i.870	$	6,649		

Malntcnonce						
CPDtz:act £eodces						
Field Management	$	20,000	$	20,000	$	20,000	$	(OJ		
Amenities Management	$	36,000	$	36,000	$	36,000	$		
l.! ndscape Maintenance	$	350,000	$	350,000	$	153,563	$	196,437		
Lake Maintenance	$	28,080	$	28,080	$	10,885	$	17,195		
Wetland Maintenance	$	6,400	$	6,400	$	15,000	$	(8,600)		
Wetland Mitigation Reporting	$	26,000	$	26,000	$	3,600	$	22,400		
Pool Maintenance	$	20,000	$	20,000	$	16,905	$	3,095		
Pest Control	$	780	$	780	$	780	$		
Janitorial Services	$	35,100	$	35,100	$	32,512	$	2,588		
Subtotal	$	522,360	$	522,360	$	289,245	$	233,115		

2

Tohoqua
Community Development District
General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
for The Period Ending September 30, 2021

Adopted	Prorated Budget	Actual
.	---	. :·'-'.-:;-,:·-.:.-·,_j·-:_1_ ...

Bc,olrs& Maintenance
J.mdscape Replacement	
$	25,000	
$	25,000	
$	
$	25,000	
Irrigation Repairs	$	3,000	$	3,000	$	$	3,000	
Stormwater Inspections	$	14,400	$	14,400	$	$	14,400	
General Repairs & Maintenance	$	10,000	$	10,000	$	$	10,000	
Operating Supplies	$	5,000	$	5,000	$	2,350	$	2,650	
Road & Sidewalk Maintenance	$	3,000	$	3,000	$	74	$	2,926	
Signage	$	250	$	250	$	447	$	(197)	
Walls- Repair/Cleaning	$	1,500	$	1,500	$	$	1,500	
Fencing	$	250	$	250	$	$	250	
subtotal	$	62,400	$	62,400	$	2,870	$	59,530	

lllUiw:s
Pool - Electric	

$	15,000	

$	15,000	

$	20,966	

$	(5,966)	
Pool-Water	$	600	$	600	$	6,988	$	(6,388)	
Electric	$	10,000	$	10,000	$	145	$	9,855	
Water & Sewer	$	57,500	$	57,500	$	9,268	$	48,232	
Streetlights	$	75,000	$	75,000	$	33,3B2	$	41,618	
Gas	$	6,000	$	6,000	$	$	6,000	
Subtotal	$	164,100	$	164,100	$	70,748	$	93,352	

Am.BlJlllB.5
Property Insurance	

$	20,000	

$	20,000	

$	22,642	

$	(2,642)	
Pool Attendants	$	12,500	$	12,500	$	$	12,500	
Security Patrol	$	30,000	$	30,000	$	$	30,000	
Pool Repairs & Maintenance	$	9,000	$	9,000	$	19,778	$	(10,778)	
Pool Permits	$	325	$	325	$	325	$	
Trash Collection	$	6,000	$	6,000	$	$	6,000	
Telephone	$	1,250	$	1,250	$	$	1,250	
Cable/Internet	$	3,750	$	3,750	$	$	3,750	
Access Cards & Equipment Supplies	$	4,000	$	4,000	$	62	$	3,938	
Fire Alarm & Security MonilDring	$	1,000	$	1,000	$	$	1,000	
Fire Alarm & Security Monitoring Repairs	$	3,000	$	3,000	$	$	3,000	
Fire Extinguisher Inspections	$	150	$	150	$	BS	$	65	
Amenity Signage	$	2,000	$	2,000	$	1,010	$	990	
Repairs & Maintenance	$	17,500	$	17,500	$	17,029	$	471	
Office Supplies	$	2,500	$	2,500	$	1,160	$	1,340	
Special Events	$	12,000	$	12,000	$	9,620	$	2,380	
Termite Bond	$	300	$	300	$	300	$	
Holidar Decor	$	15,000	$	15,000	$	17,351	$	(2,351)	
subtotal	$	140,275	$	140,275	$	89,362	$	50,913	

Qllw:					
Contingency	$	25,000	$	25,000	$	192	$	24,808	
Caeital Reserve	$	15,262	$	15,262	$	$	15,262	
subtotal	$	40,262	$	40,262	$	192	$	40,070	

Tot,!QEeratlol)S 4JIW,ltemmce	 	$	  929  97	$		929,397	$	+s2,41c;	 $	  476,981- 

Tobil l!zpo,adlblres

$

l,OSS,916

$

l,OS_S,916

$

S72,286	s

483.630

Excess Revenues (Expenditures}	$	•	$	(57,955)

 	$		$	

•

s

3

Tohoqua
Community Development District
Debt Service Fund - Series 2018
Statement of Revenues, Expenditures, and Changes in Fund Balance

For The Period EndingSeptember 30, 2021

Revenues
Special Assessments	$	137,458	$	137,458	$	137,656	$	198
Interest Income	$	$	$	8	$	8
Total Revenues	s	137,458	$	137,458	$	137,664	$	206

Expenditures·

lnterestPayment-11/01	$	49,770	$	49,770	$	49,770	$
Principal Payment-5/01	$	35,000	$	35,000	$	35,000	$
Interest Payment - 5/01	$	49,770	$	49,770	$	49,770	$

Total &llpendltwm	s	,540	s	134,540	$	134,540	$

Excess Revenues (Expenditures)	$	2,918	$	3,124

Fund Balance- Beginning	$	63,209	s	133,190

s

66.127

s

4

Tohoqua
Community Development District
Debt Ser v i:e Fund - Series 2021 Phase 2
Statement of Revenues, Expenditures, and Changes in Fund Balance

	Adopted	Prorated Budget	Actual		

Revenues	-       '              •	_-	;: :: :: .: -. 1-Jk--g ·!ii)f i.\ Qi-_:_	--· - . '_	.		
Interest Income	$	$	$	2	$	2	
Total Revenues	$	$	$	z	$	z	

E:xpeodltJ!ces·					

For 'I11e Period Ending Septembe r 30, 2021

0

lnterestPayment-5/01	$	$	$	14,007	$	(14,007)

Tebll lilcpendltuNII	 	$	s	$	1•.001	$		(1...007)

Other sources{Ofses)		
Bond Proceeds				
$	$	131,410	
$	131,410	
Total Other Financing Sourees (UsesJ				$	$	131,410	s	131,410	

Excess Revenues (Expenditures}			
S	
-	$	117.405			

$

$

Fund Balance Beginning	$	s
                           s

-:- -.,·--: .

-

j ,	...     1        •      .,,     ••      --       -	#

5

Tohoqua
Community Development District
Debt Service Fund - Series 2021 Phase 4A/5A
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period EndingScptcu1lier 30, 2021

i:iI -:

Adopted	Prorated Budget	Actual
·	l        _:;--   •    !  c •             •               ?::Jt :_·1 _ .I ! h-	/?_y: :i :i;:,._• •' _ • ;	I

Revenues

Interest Income	

$	$	$	2	

$	2	
Total R aes	$	$	$	2	$	2	

Expendjtures•

InterestPayment-5/01	

$	$	$	11,207	

$	(11,207)	

Total H)q>endttures	 	$		s	s	11,207	s		cu.207)

Other SQ)l[[C5{Olses)

Bond Proceeds	$	$	$	134,587	$	134,587

Total Other Pitw u:ing Sources tuses )	$	$	$	134,587	$	134,587

Excess Revenues (Expenditures)	$	-	$	123,382

FundBalance·Beginning	$	$

s

$

6

Tohoqua
Community Development District Capital Projects Fund - Series 2018
statement of Revenues, Expenditures, and Changes in Fund Balanre
For The Period Ending September 30, 2021

-	.	_·=

Adopted	Prorated Budget	Actual

.

,,..ff.	-'  ..,·....,

...;.,:::: ;,i;r.i	.--.......

 		 	:::: i   -.- I       -.•          _.)	! _• .!.,   ~•       ,'.,...  ,._-- ;  -,:.... -.        _	• '

Revenues

Interest	

$	$	$	1	

$	

1	
Total Revenues	$	$	$	l	s	1	

EXPCPdttures·

Capital Outlay	

$	$	$	735	

$	

(735)	
TotalBxpeadltgres	$	$	$	73S	s	[Z3Sl	

Exress Revenues (Expenditures)			$	
Fund Balano! -Bt;glnnlng		

$	(734)

$	$	13 ,38 3

                                     s	

7

Tohoqua
Community Development District
Capital Projects Fund - Series 2021 Phase 2
statement of Revenues, Expenditures, and Changes in Fund Balanre
For The Per iod Ending September 30, 2021

	Adopted	Prorated Budget	Actual		
	-	=. _-		-		
Beven11es					
Interest	$	$	$	47	$	47	
Total Revenues	$	$	s	4-7	$	47	

EXPendlt11res·					
Capital Outlay	$	$	$	686,963	$	(686,963)	
Capital Outlay-Costoflssuance	$	$	$	215,133	$	(215,133)	
Total Expenditures	 	s	$		$	 	902,096	$		(902,()96)	
	Qtbcr floaoclng Sources{(llses)								
	
Bond Proceeds				
$	$	
2,448,590	$	2,448,590		
	Bond Premium				$	$	33,140	$	33,140		
	Total Other FlnancSources (Uses}				$	$	Z.481,730	$	J,481.,730		
	
Excess Revenues [Expenditures)				
-	S	
1,579,680			
	fund Balance·Beginn 				$				

.    ,_    "i:.: :-: (	::...  :- i__:.. r.-

$
$

$

S

$

s	

8

Tohoqua
Community Dcvelopmt'nt District
Capital Projects Fund - Series 2021 Phase 4A/5A Statement of Revenues, Expenditures, and Changes in Fund Balance

For The Period Ending September 30, 2021.

Revenues
Interest	$	$	$	53	$	53
Total Revenues	$	$	$	S3	$	53

EXPenditures·

Capital Outlay	$	$	$	637,142	$	(637,142) Capital Outlay- Cost oflssuance	$	$	$	232,011	$	(232,011)

Total Expendltur•	 	$		s		$	86-9,152	s		(232,011)

Qtbec floauclug Sources{(Uses)

Bond Proceeds	$	$	$	2,525,413	$	2,525,413
Bond Premium	$	$	$	20,372	$	20,372

Total Other Finan Sourc:es (Uses!	$	$	$	2,545,785	$	2,545,785

Excess Revenues (Expenditures)	$	-	S	1,676,685

Fund Balance ·8	ng	$	$

 	s	

.;-_
--'---------..:.. tl - ...

9

-

Tohoqua

Od

N.ul'

hr.l

Jga

Frti

M.i.r

liii;ir

W..,-

Ju,.

Ji,11

Au&

Sq1

T..il.11

Comn:mntty Developmtmt Distrlct Month to Month

- _	

_,

$	65,000   $	165,000
$	$	228,685
$	$	115,763

..

DeveloperConb'ibutfons	$	$	$	$	$	$	$	$	$	50,000 $	S0,000	$	
Assessments-Tax Collect.or (Platted)
Assessments- Dlrett (Unplatted)	$	$	2,397
$	8,213   $	50,062	$	221,602   $	1,648    $	$	1,291     $	1,254     $
$	$	$	$	55,632    $	$	$
1,857 $	503 $
$		$
$	
Special Hvents Revenue	$	2,613    $	60	$	$	$	$	1,540    $	340 $	40 $	60 $	210	$	

.,......

$	I JI.IIJ6   $	5U l 9    s	2al,!!$2 '

1.6<ll  $	$	sa..,sa $

...... •

1,1'7    I	!IO.S..   $	Sll.UO $

20     $	$
•• •	•

...4,883

f"il:IIll:Clzlilildmlat.umttm·
S1.1pen.isor Fees	$	900      $	$	900      s	$	900     s	900      s	600      s	600      $	400      $	s	600      $	995      $	6,385
FICA Expense	$	61     s	s	61     $	$	61     $	61     $	46     $	46     $	31      $	$	46    $	61     $	474
Engineering	$	$	$	325     $	$	400    $	190     $	109     $	105     $	939     $	$	273     $	$	2,339
Attorney	$	4,991    $	1,187    $	1,508    $	3,301    $	5,134    $	1,248    $	1,872    $	2,613    $	2,231     $	901     $	3,099    $	$	28,073
Annu.al Audit	$	s	$	$	$	$	$	1,500     $	1,900    $	$	I	$	$	3,400
AssessmentAdministration	$	5,000    s	$	$	$	$	I	I	$	$	I	$	7,500     $	12,500
Arbitrage	$	$	$	$	$	$	$	$	I	$	$	$	$
Dissemination	I	417      I	417      I	417      $	417     I	417    I	417    I	933      I	933      $	B33     $	B33     $	833      $	833      $	7,500
Trustee Pees	$	1,549     $	$	$	$	$	2,168    s	s	$	s	I	$	I	3,717
Management Fees	s	3,004   I	3,004    I	3,004    $	3,004    $	3,004    $	3,004    $	3,004    $	3,004    $	3,004   $	3,004   $	3,004   $	3,004    $	361)50
Information Tedlnology	$	100     $	100     $	100     $	100     $	100     $	100     $	100     $	100     $	100     $	100     $	100     $	100     $	1,200
Telephone	s	9    $	$	9     $	$	s	$	$	$	$	$	$	I	17
Postage	$	181     $	25     $	28     $	40     $	36     $	17     $	23     $	[14)   I	32     $	7    $	25     $	10     $	410
Insurance	$	6,636    $	$	$	(499)   $	$	$	$	$	$	$	$	$	6,138
Printing& Bindlng	$	8     $	639      I		96     $	308     $	79     $	230     $	153      $	107      $	92     $		71    $		59     $		84     $	1,912 Legal Advertising	$		$		$			$		$		$		s		41     $		$		$	4,057    $	(1,291}    $	316      $	3,124 Other Current Charges	s		$	265      $	181       s             151       $                    499      $                     121      $                     134      $                         34      $                     207      s              99      $                         39     $                       so   $             1,777
PropertyTaxes	$	$	4,319    $	$	$	124     $	$	$	$	$	$	$	$	4,443

--

9-

Offiw Supplies	$	0     $	3     $	1     s	0     $	0     I	16     $	15     $	16     s	150     $	15     $	0     s	16     $	234

Dues, Licenses & Subs-1.Tiptions	$	175      $	$	$	$	s	$
J'•tal-al11,A4""-.....,	s	izn1   $	!l,958   $	!i.518   s	23	$	1J 3   s	8 73   $
-........
GPR(CRC( SrD'fm

$	s	$
$	9,1,1§    $	8Pt8:   $

$	s	$	175
$	(,,17'1    $	1; e   $	11.9,87 0

FT.eld Management	$	1,667     $	1,667    s	1,667     $	1,667     $	1,667     $	1,667     $	1,667    s	1,667    s	1,667     $	1,667    s	1,667     $	1,667     $	20,000
Amenities Management	$	3,000    $	3,000    s	3,000    $	3,000    $	3,000    $	3,000    $	3,000    $	3,000    $	3,000    $	3,000    $	3,000    $	3,000    $	36,000
Landscape Maintenance	$	9,987    $	12,522    s	13,222    $	14,966    s	10,312    $	13,222    $	13,222    $	13,222    $	13,222    $	13,222    s	13,222    $	13,222    $	153,563
Maintemmw	$	1,015    $	1,015    $	1,015    $	1,015   s	1,125    $	1,125    $	1,125    $	1,125   $	1,125    $	450     $	$	750     $	10,885
Wetland Maintenance	I	1,600    s	1,600    $	1,600    $	2,400    $	1,600    $	$	$	1,600    $	$	$	4,600    $	-    $	15,000
Wetland Mitigation Reporting	$	s	$	$	3,600    $	$	$	s	$	$	$	$	$	3,600
Pool Maintenance	$	1,300    $	1,300    $	1,300    $	1,300    $	1,300    $	1,300    $	1,300    $	1,300    $	1,300    $	1,735    $	1,735    $	1,735    $	16,905
PestControl	$	65     $	65     $	65     $	65     s	65     $	65     s	65     s	65     $	65     $	65     $	65     $	65     $	780
]anitnrialServlces	$	6,480   $	3,530   $	3,508   $	2,240   $	1,920   $	2,158   $	1,920    $	2,160   $	2,098   $	2,197   $	2,240     $	2,060     $	32,512

subtotal	$	25;113   $	24>699   $	25,377   $	30,,253   $	2 88   $	22.537   $	22,299   $	24,139   $	 22,477   S	22,136   $	26,529   s	22,499   s	289,245 

10

Tohoqua
Communi   ty Development District
Month to Month
Ocr	"i	nlK	f il..fl	F!!b	u•	A1ir	" t.i y	r-uio	lid	il.i.!f	k   11	Ttul

Brnalcs ,t Ho«ocmancc
Landscape Replacement Irrigation Repairs Stormwater Inspections
General Repairs & Maintenance

Walls - Repair/Cleaniag	$	$	$

..

$	$	$	$	s	$	$	$	s	$

Fencin	s	$	s	s	$	$	$	$	$	$	s	s	s

Signage	s	197      s	$	s	$	$	$	250      $	$	$	$	s	$	447

Operating Sqpplies	s	55     s	525      s		$	s	s	918      s	s	s	212      s	640      s	$	s	2,350 Road & SidewalkMaintenance	s		s		$	74     s	s	$		$	$	$		s		s	s	s		74

-	

subtotal	s	2S1     s	52S s

s	s	s	918     s	250     $	s	212     s	640     $	$	$	2,810

Poal•Blectric	$	$	4,249 $	5,952 $	$	825 $	1,177 $	$	
Pool-Water	$	s	1,033 $	1,031 $	$	745 $	$	645 s	
ll:lecbic	$	12 $	14 $	16 $	$	13 $	12 $	$	

1,346   $	2,928     $	$	2,960    $	1,528   $	20,966
809      s	740      s	816      s	602      $	567      $	6,9B8
13     $	26     $	$	26     $	13     s	145
Water&Sewer	$	147      $	73     $	1,038     s	s	650     $	s	630      $	1,450     s	1,534     $	1,128     s	1,698     s	920     s	9,268

-	

Streetlights	$	2,553    s	2,433    $	2,425    $	s	2,429    $	2,430   $	$	2,433    $	5,921     $	s	6,886    s	5.872     $	33,382
Gas
SUbr«al	s	2,713    $	7,1101   $	10,462    $	.  s	4,661    s	3,619    $	1,275    s	6,051     s	11,149     s	1,944    s	12,171     s	8,900     s	'J0,'748

Property Insurance	$	22,642     s	$	$	$	$	$	$	$	s	$	s	$	22,642 Pool Atwtdants
Security Patrol
PooJ Repairs& Maintenance	$	1,402      s	2,115      s	1,575       $	$	912      $	1,132      s	2,556      $	3,595      s	955      s	1,840      s	775      $	2,921      s	19,778 PooJ Permits	$		s		s		s	$		$		s		$		s	325      $		s		$		s		325
Trash Collection Telephone
Cable/Internet
AccessCards& EqulpmentSuppHes	s	62     s	$	s	s	s	s	s	s	s	s	$	s	62
Fire Alarm& Security Monitoring
Fire Alarm& Security Monitoring Repairs
flre Extinguisher Inspections	s	s	$	s	85     s	s	s	$	s	$	$	s	s	85
Amenity Signage	$			s		s			$	1,010       $	s	s	$		s		$		$		$		s	1,010 Repairs & MalntEnance	$	1,799      I	1,250      I		80      $	1,250      $	$	I	s	7,244      $	1,250       $	1,296       $	1,250       I	1,610     s      17,029  Office Supplies	s		979      I		s	122      s		1      $                                 s               58      s                    $                                 s                    s                     $                                 s                    s           1,160   Special Events                                                                           s             37B     $                                 s                     s                     s                     s            2,030     $                   2,567     s            1,549     s             274      s             109       I                    540       s            2,173     s           9,620    Tennite Bond s s $ s s s s s $ s s 300 s $ 300
HolidayOewr	s	$	12,2S1     s	s	s	$	s	s	$	s	s	S,100     s	$	1'7,351
Subtotal	$	21,263    $	15,621    $	1,111    s	2,346    $	912    s	3,220    s	5,123    $	12,388    s	2,804    s	3,245    $	7,965    s	6,703     s        8.9,362
.at/la:
Contingency	$	s	$	$	$	s	$	$	so  $	s	142      s	I	$	192
Ca  ital Reseive	$	s	s	$	s	$	$	s	s	s	s
Subtotal	s	s	s	s	s	s	$	s	 	so  $	$	HZ  s	$	s	192
Ti,ta!Jll!!!!@ ,...  Malol_	 	$	    5!;,3_..       r	....M.ei    .$               -!! A-!!    $	».MIi    s	16.561    •
,	...!.G.!.9.l. •  	u ,	$	...... '	J6,M     2     •	W  a7  •	46,6"5    f	3-- 1  2    I	<53,<1'	
.....	._   I",...	........	"			
	s	J	s	'	5'   :U 1    I	';l.:1':2 -1	5 s	f	1 7 ..J71i    $,	51.t 'n       I	.+ MD      r	"7.!!!"  •	-	f	'r.1 ,	poa  •	im,u,I	

J1. Hev e11ues ( Exp

ur i:s)

end]t

S	(67,445) S

GJ    $	177, .l ll       1,	('.l7,7TJl    I	[.H ;l  t 'S]    l	l 'J.1Wt      1i	(35,782_)    J	['>ft l11"  J    I	5i OJ      I	12,f!15     I	(53,:1-22)    I	1;1:,9 ,t,O      $	f '-7..-.'_i$ 1

i 4J l

11

Tohoqua
Community Development District

$2,580,000

CURRENT BONDS OUTSTANDING

$2,580,000

BONDS OUTSTANDING- 3/5/21

SERIES 2020 PI-ASE 2, SPECIAL ASSESSMENT REVENUE BONDS

Long Term Debt Report

SERIES 2018, SPECIAL ASSESSMENT REVENUE BONDS	
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-2/8/18	$2,165,000	
LESS: PRINCIPAL PAYMENT - 5/1/19	($35,000)	
LESS: PRINCIPAL PAYMENT - 5/1/20	($35,000)	
LESS: PRINCIPAL PAYMENT - 5/ 1/ 21	($35,000)	
CURRENT BONDS OUTSTANDING	$2,060,000	

INTEREST RATES:	2.375%, 2.875%, 3.375%, 4.000%	
MATURITY DATE:	5/1/2051	
RESERVE FUND DEFINITION	50%OF MAXIMUM ANNUAL DEBT SERVICE	
RESERVE FUND REQUIREMENT	$72,381	
RESERVE FUND BALANCE	$72,381	

SERIES 2020 PI-ASE 4A/5A, SPEOAL ASSESSMENT REVENUE BONDS	
INTEREST RATES:	2.500%,3.125%,3.600%,4.000%%	
MATURITY DATE:	5/1/2051	
RESERVE FUND DEFINITION	50% OF MAXIMUM ANNUAL DEBT SERVICE	
RESERVE FUND REQUIREMENT	$75,350	
RESERVE FUND BALANCE	$75,350	

BONDS OUTSTANDING- 3/19/21	$2,660,000
CURRENT BONDS OUTSTANDING	$2,660,000	

12

Tohoqua
COMMUNITY  DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2021

Gross Assessments	$ 242,926.00	$	146,228.39	$	389,154.39	
Net Assessments	$ 228,350.44	$	137,454.69	$	365,805.13	

ON ROLL ASSESSMENTS

62.42%	37.58%	100.00%
l/J/8 n,,br

mount	Comm1ss1ons	Discount/Penalty	Interest	Net Receipt s	O&M Portion	Service	'/'eta/

11/20/20	ACH	$3,918.72	($78.37)	$0.00	$0.00	$3,840.35	$2,397.30			$1,443.05	$3,840.35	
12/15/20	ACH	$367,760.30	($7,061.01)	($14,710.12)	$0.00	$345,989.17	$215,980.51			$130,008.66	$345,989.17	
12/22/20	ACH	$9,572.50	($183.79)	($382.90)	$0.00	$9,005.81	$5,621.79			$3,384.02	$9,005.81	
01/08/21
03/08/21	ACH
ACH	$2,777.88
$2,114.50	($53.89)
($42.29)	($83.33)
($20.72)	$0.00
$0.00	$2,640.66
$2,051.49	$1,648.41
$1,280.62			$992.25	$2,640.66
$770.87	$2,051.49	
04/12/21	ACH	$2,049.21	($40.98)	$0.00	$0.00	$2,008.23	$1,253.62			$754.61	$2,008.23	
06/25/21	ACH	$798.00	($16.44)	$0.00	$23.94	$805.50	$502.83			$302.67	$805.50	
	115.DB	5,	.	.13'1 6.13 	'3.66:341.21	

DIRECT BILL ASSESSMENTS

100%	Net Percent Collected
...!	( 536.08)	Balance Remaining to Collect

Pulte Home Company LLC 2021-02

Tohoqua Development Group LLC 2021-01

3/5/21
3/5/21
5/19/ 21	11/1/20
2/1/21
5/1/ 21	1S78031
1578031
1618677	$3,713.72
$1,856.86 11,856.86	$3,713.72
$1,856.86 11,856.86	$3,713.72
$1,856.86
$1,856.86	
			$76 27.44	$1,( 2'7.44	$7,42'7.# 	

13

S ECTION 3

TO

NOVEMBER I, 2011

September & October 2021

FACILITY REPORT:
The facilities are up and running smoothly.
We continue to issue access cards and giving new homeowners the welcome package and orientation.
Maintenance is performed weekly.

The additional sets of dumbbells for the fitness center were delivered.
Gate arms were installed on the three (3) pool gates.
Declining, dead and missing plants on the pool deck and around the Amenity Facilities will be replaced.
Light poles and trash can were installed by the mailboxes on Cross Prairie
Parkway.
Clubhouse Rentals in November: 3

September Events Recap:
First Anniversary Celebration Ice Cream Social: Free sundaes with toppings were provided to the residents. 95 residents participated.
Food Truck Social: Pasta & Grill sold 15 orders (rainy evening).
* First Community Garage Sale: September 25 coordinated with Kindred community.

October Events Recap:
* Food Truck Social: City Street Kitchen Food Truck sold 25 orders.
* Meet &. Treat: A total of 21 children and 19 adults participated from the
event. We provided bagged candies and toys, pumpkin decor supplies, games and

pi:z::z:a.

Special Events Scheduled for November:
*Papa John's Homeowner
Appreciation Day
*Food Truck Social
*Holiday Drive
*Movie Night

800

600

400

200

0

Pool Usage per Family   ■ Gym Usage
Tohoqua Residents Club Usage Report

August 2021  September 2021 October  2021

Pending Recap of Event in August 2021

Beer, Wine & Cheese: 28 RSVP's / 16 Participants. Homeowners provided their own wine and beer to share; the CDD provided light appetizer s.

First Anniversary Celebration Ice Cream Social (September 2021)

Meet & Treat (October 2021}