Tohoqua

Community Development District

Agenda

March

6,

2019

Tohoqua

Community Development District

135 W.

Central Blvd.,	Orlando, Florida		
Suite 320,			
Phone: 407-841-5524- Fax: 407-839-1526		

32801

February

27, 2019

Board of Supervisors

Tohoqua Community

Development District

Dear Board Members:

The	regular	meeting of the Board of		
will	be held	Wednesday,  March 6,		
				
Campus Street, Kissimmee, Florida.		

Supervisors 2019 at 9:00 Following is

of					
Tohoqua Community			
AM at the West	Development District		
	Osceola	Branch Library, 305		
the advance					
	agenda for the meeting:		

1.

2.

3.

4.

5.

6.

7.

8.

9.

Roll Call											
Public Comment Period									
Organizational Matters	·									
A.	Appointment  of  Individual  to	Fulfil  the	Board  Vacancy	with	a	Term	Ending		
									
	November 2019									
											
B.											
	Administration	of Oath to Newly Appointed	Supervisor						
									
C.	Consideration of Resolution 2019-01	Electing Assistant Secretary					
										
Approval of Minutes of the November 7,							
	2018 Board	of Supervisors Meeting					
Ratification of	Aquatic	Plant Management	Agreement with Applied					
Inc.							Aquatic Management,		
												
Staff Reports											
A.	Attorney										
B.	Engineer										
C.	District Manager's Report									
												
	i.	Approval of Check Register								
	ii.									
		Balance	Sheet and Income Statement							
	iii.									
		Consideration of Funding Request #2							
Other Business								
											
Supervisors Requests										
Adjournment											

The second be heard on

order of business is the Public Comment propositions coming before the Board as

Period where the public has reflected on the agenda, and

an opportunity any other items.

to

The		order of business is Organizational Matters. Section A is the discussion		
third			
fulfill	the	Board vacancy with a	term ending November 2019. Section C is the		
Oath	to the newly appointed Officer. Section Dis the consideration of Resolution		
assistant secretary. A	Resolution is enclosed for your review.		
		copy of the			

of an individual Administration 2019-01 electing

to of an

The fourth order of Supervisors meeting.

business is the approval The minutes are enclosed

of for

the minutes your review.

of

the

November

7,

2018

Board

of

The	fifth	order	of business is  the  ratification of the  aquatic	plant	management agreement with		
Applied						
							
	Aquatic Management, Inc. A					
The sixth order	copy of the agreement is enclosed for your review.		
	of					
			business is Staff Reports.  Section C is the District				
1 includes		Manager's Report.  Sub-Section		
		approval of the check register being					
and	income	presented. Sub-Section 2	includes the balance sheet		
							
		statement for review.  Sub-Section 3 is the consideration of			
of the funding request and supporting documentation is enclosed for	funding request #2.  A copy		
	your review.		

The balance of the agenda will be questions, please contact me.

discussed

at

the meeting.

In

the

meantime,

if

you

should have

any

Sincerely,

~

i

~'---

George S. Flint

District Manager

CC:

Jan A. Carpenter, District Counsel

Eric Warren, District Engineer
Mike Williams, Bond Counsel
Brett Sealy, Underwriter
Darrin Mossing, GMS

Enclosures

SE.CTION

111

SECTl·ON

C

RESOLUTION 2019-01

A	RESOLUTION DEVELOPMENT

OF

THE	TOHOQUA	COMMUNITY

DISTRICT	ELECTING

--------------	ASSISTANT		
AS			
SECRETARY OF THE BOARD OF SUPERVISORS		

WHEREAS, the Board of Supervisors desires to elect _________ __

of  the  Tohoqua	Community	District		
as an				
				
Assistant Secretary.			

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

1.	_________

Board of Supervisors.

___

is	elected  Assistant  Secretary  of  the	

Adopted this

6th

day

of March,

2019.

Secretary/ Assistant Secretary

Chairman/Vice

Chairman

M INUTES

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, November		
				
Osceola Branch Library, 305 Campus Street, Kissimmee, FL.		

7,

2018

at

9:00 a.m.,  at the  West

Present and constituting a quorum were:

Andre Vidrine

Marcus Hooker

James Dowd
Keith Trace

Also present were:

George Flint

Andrew d' Adesky

Clayton Smith

Darrin Mossing

Darrin Mossing, Jr.

Marcia Calleja

Chairman
Vice Chairman

Assistant Secretary

Assistant Secretary

District Manager

District Counsel

Assistant Field Manager
GMS
GMS

Amenity Manager

FIRST ORDER OF BUSINESS	Roll Call	
Mr. Flint called the meeting to order at 9:00 a.m. and called the roll.  Three supervisors	
were present, with Mr. Trace in progress.		
SECOND ORDER OF BUSINESS	Public Comment Period	
There being none, the next item followed.		
THIRD ORDER OF BUSINESS	Organizational Matters	

A.

Acceptance

of

Resignation

of

Kaitlyn Noyes

Mr.

We need a

Flint:	We received a	resignation from Kaitlyn, which was in		
				
motion for the Board to accept the resignation.		
On MOTION by Mr. Vidrine seconded by Mr. Hooker with		
favor Kaitlyn Noyes resignation was accepted.		

the agenda package.

all in

B.

Appointment of Individual to Fulfill the Board Vacancy with a Term Ending November 2019

November 7, 2018	TohoquaCDD		

C.

Administration

of

Oath

to

Newly Appointed Supervisor

D.

Consideration

of

Resolution 2019-01 Electing Assistant Secretary

Mr. Flint: remaining Board this time? If you

Any time there Members appoint are not prepared

is a vacancy  on the Board	during  the term of office,  the		
			
someone to fill that vacancy.  Are there any nominations at		
to fill that seat today, you can		
	continue to operate with four		

Board Members until you fill it.					
Mr. Vidrine:  Not today.					
Mr. Flint:  We will put it on the next agenda for consideration.		
FOURTH ORDER OF	Approval  of			
BUSINESS		Minutes  of the  October  3,		
	2018 Board				
			of		
	Acceptance		Supervisors Meeting and		
		of Minutes of the October 3,		
	2018 Audit Committee Meeting		

Mr.

Mr.

Mr.

Flint:  Are there any questions, comments or corrections to the minutes?	
Vidrine:  I have no comments.		
Flint:  If not, we need a motion to		
approve and accept the minutes.	
On MOTION by Mr. Vidrine seconded by Mr. Hooker with all in	
favor the Minutes of the October 3, 2018  Board of Supervisors	
Meeting were approved and the	Minutes of the October 3, 2018	
Audit Committee Meeting were accepted, as presented.	

FIFTH ORDER OF BUSINESS

Designation

of

District Records Office

Mr.

Flint:	We are required to have a records office in the County where the District is

located.

Our accounting office was in Osceola County, but it relocated to

Orange County,

so

we

designated our accounting office as a local office. Since our District Engineer is also in Orlando that's not an option, but we have a location at Reunion where we can store records so they are in Osceola County. Our recommendation at this point would be to designate Reunion Stables at 1350 Reunion Boulevard, as the local records office.

On MOTION by Mr. Vidrine seconded by Mr. Dowd with all in favor designating Reunion Stables at 1350 Reunion Boulevard, Reunion, Florida as the District records office was approved.

2

November 7, 2018	Tohoqua CDD		

Mr.

Flint:	Once the amenities are developed at the project, we can eventually designate

the Amenity Center as the records office and allowing us to meet the statutory requirements.

SIXTH ORDER OF BUSINESS

keep them there, but this is an interim measure

Consideration of Agreement with Grau &

Associates to Provide Auditing Services for Fiscal Year 2018

Mr.

Flint:   The Board selected Grau & Associates through	a	competitive process  as	

prescribed by the Statutes.	You enter into an agreement annually with them and this is the

agreement for

Fiscal Year 2018,

whichjust ended on

September

30

th

•

Mr.

Trace

joined

the meeting.

Mr. Flint: The fee is a not-to-exceed of $3,200 which is consistent with their bid, would recommend approval.

On MOTION by Mr. Vidrine seconded by Mr. Hooker with all in favor the Agreement with Grau & Associates to provide auditing services for Fiscal Year 2018 in the amount of $3,200 was approved.

so

we

SEVENTH ORDER OF BUSINESS		Consideration	of	Resolution	2019-02		
			Amending Resolutions 2018-13 and 2018-		
			14;	Amending  the  Fiscal  Year  2019		
			Budget;   Amending,   Re-imposing,   and		
			Certifying		the	Assessment	Roll;		
			Authorizing the Filing of Revised Notices		
			to the	Osceola County Tax Collector and		
			Revision of District Invoices			
Mr.  Flint:   This  resolution  amends	Resolutions  2018-13  and  2018-14,  which  were		
					
adopted  at  the  public  hearing  for  your  annual  budget  and  imposed  the  Operations  and		
Maintenance (O&M)				of the meeting today was for the Board		
assessments.  The primary purpose			
to consider amending the adopted budget for 2019 and the assessments.  The proposed amended		
budget is attached as Exhibit A to the resolution.  Andrew did you want to discuss it?			
Mr. d' Adesky:  Yes, it also	authorizes what George said, which	I' 11 endorse, in addition		
				
to  amending the proposed budget and the	Assessment		Roll.	It	also  authorizes the  District		
									
Manager's office to contact the Osceola County Tax Collector to issue any necessary notices or		
other		It is also issuing any revised invoices for direct bills, etc.,		
documentation that they require.			
that might be  associated with the	corresponding change  in budget.	It  takes  care of all the		

3

November 7, 2018	TohoquaCDD		

corrections that are needed to rectify Page 2, which Darrin or George can and Debt Service Fund.

the budget and Assessment Roll. provide the numbers for the total

There are some blanks on funds, the General Fund,

Mr.	Flint:  The amount for the General Fund is $952,213	

$188,994.

and

the

Debt Service Fund is

Mr.	d' Adesky:  What is the total?								
Mr. Flint:   We will insert the total.			If you look at Exhibit A,  there are two primary		
reasons we are									that the Amenity Center		
	amending the budget.  One is to give a credit for the fact			
is not  currently  constructed.   These  new assessment rates  will  reduce  the  buildout per unit		
assessment amount to 70% of the calculated	buildout amount.  Previously, the way you adopted		
									
the assessments, we had a flat per unit amount	regardless	of the product type.  This modifies that,		
											
so we are using the ERU factors that were used in your Debt Service assessment.  Based on the		
land use or product type, you pay a varying amount of				
								assessments.  For example, under the new		
proposed debt service assessments, a	townhome owner would pay a gross per unit amount of		
						
$348 and a 70-foot lot owner would pay $894.  Previously, you had a flat amount that applied to		
all and we were advised that Mattamy Homes was disclosing a different structure than the flat		
rate per unit by product type.  The issue of	the credit for the amenity not being in place came up,		
so we are addressing both of those items by	amending the budget.  Darrin, is there anything else		
								
you want to add to that?										
Mr. Vidrine:	It's still a buildout budget?				
Mr.  Mossing:   Yes,  the  credit  is  only  for  the  Phase  1  Amenity  Center  not  being		
completed.	It is anticipated that it will be	completed early next year.	It is not anticipated that		
								
credit will be on the tax roll.										
Mr.	Vidrine:	It will be on the tax roll next year.	At that point,	70% would increase to		
												
100%.  Would there be a requirement to redo the table at that time?			
Mr. Flint:  When you adopt your 2020 budget, we will revise these tables.		
Mr.	Vidrine:	I  don't  know  that  it  would  happen,  but  if the  Amenity  Center  was		
				
completed in seven months instead of	12 would that matter?			
Mr. Flint:  No, you are going to have to live with these amounts and the variation would		
basically come under that developer	contribution line.  If they came on earlier than anticipated,		
					
there may be a couple of months.  Again, these are all estimates at this point.		

4

November 7, 2018	TohoquaCDD		

Mr. Vidrine:

will do what we can.

We are working as hard as we can to We understand.

get it in as quickly as possible,

so

we

Mr. Flint: It's likely the developer contribution amount is overstated, because we included the amenity amounts, but we backed them out on the per unit calculation.

Mr.

Mossing:	One more thing.	We contacted the County regarding the property tax bills

that are in Mattamy's name.	We will hopefully be submitting correction notices tomorrow.	We

have to do 164 individual correction notices.	It takes one minute to correct each tax bill,	
will hopefully be issued as soon as possible.		

so

it

Mr. Flint: any questions on

We will also issue the resolution or the

revised exhibit?

direct bills If not, we

based need a

on the motion

new amounts. Are there to approve it.

On MOTION by Mr. Vidrine seconded by Mr. Trace with all in favor Resolution 2019-02 Amending Resolutions 2018-13 and 2018-14; Amending the Fiscal Year 2019 Budget; Amending, Re-imposing, and Certifying the Assessment Roll; Authorizing the Filing of Revised Notices to the Osceola County Tax Collector and

Revision

of

District Invoices was adopted.

EIGHTH A.

ORDER OF Attorney

BUSINESS

Staff Reports

Mr.

Mr.

Flint:  Andrew, do you have anything else?		
d' Adesky:	Nothing, other than we are working on that resolution.		

B.	Engineer

CDD?

Mr. Flint:  The District Engineer was supposed to call in.  Do we need him for anything?

Mr. Dowd: Are there any improvements on that plat that was just recorded that go to the I think ponds were already turned over.

Mr. Hooker: The ponds are there and the roads go to the CDD. They didn't go to the municipality or the City.

Mr.

Vidrine:  We may have already done that.

Mr.

Flint:

I apologize for Eric not dialing

in, but it sounds like we

don't

need him.

C.

District Manager's Report

i.

Balance Sheet and Income Statement

Mr.  Flint:	You have the unaudited financial  statements through  September

30

th

•

No

action is required,

but

if

you have any questions we can discuss those.	We requisitioned all but

5

November

7,

2018

TohoquaCDD

$13,000 on the Debt Service acquisition construction account, so there is still a small amount of money there. Typically, there is going to be some legal and other expenses that would absorb that. Are there any questions on the financials? Hearing none,

ii.

Consideration

of

Funding Request

#1

Mr. Flint:

We have

Funding

Request

#1

for Fiscal Year 2019 totaling $10,712.99.

On MOTION by Mr. Trace
favor	Funding	Request	#1
approved.

seconded by Mr. in the amount

Vidrine with of  $10,712.99

all in
was

Mr. Mossing:  On the funding request that the Board just approved, the Fiscal Year 2019		
expenditures are eligible to be reimbursed from	assessments that we will be collecting.  We will		
							
be asking the developer to advance those funds, but once we collect our assessments they will be		
eligible for reimbursement.						
Mr. Flint:	It's a cash flow situation.  Part of those	expenses are for 2018, which fall		
								
under the Funding Agreement and the 2019 expenses, which are about  $8,300 and could be		
reimbursed to the developer once the assessment revenue comes in.		
Mr. Vidrine:  Going						
		forward, do we usually carry three months so you can operate?		
Mr. Flint:   Yes, once the District gets established we would carry a two-and-a-half to		
three month	operating reserve, which would avoid the cash flow issue at the beginning of the		
			
fiscal year.  Right now, based on the Balance Sheet, it looks like we have $6,500 in cash.		
Mr. Vidrine:  There is a	shortfall	of a couple thousand dollars.		
						
Mr. Flint:  We are going to submit the funding request for the full amount and then we		
will refund it once assessment revenue comes in.  Is there anything else?  Hearing none,		
NINTH ORDER OF BUSINESS		Other Business		
There being none, the next item followed.			
TENTH ORDER OF BUSINESS		Supervisors Requests		
There being none, the next item followed.			
ELEVENTH ORDER OF BUSINESS		Adjournment		

Mr. Flint:

If

there's nothing further, we need a motion to adjourn.

6

November

7,

2018

TohoquaCDD

On MOTION by favor the meeting

Mr. Vidrine seconded was adjourned.

by

Mr. Trace with all in

Secretary/Assistant Secretary	Chairman/Vice Chairman	

7

· S ECTION

V

P.O.

Box

1469

Eagle

Lake,

FL

33839

1-800-408-8882

AQUATIC PLANT MANAGEMENT

AGREE

MENT

Submitted to:

Tohoqua COD

Name	c/oGMS

Address	135 W. Central Blvd.,

City	Orlando, FL 32801

Phone	407.841.5524

Suite

320

Date:

December

3,

2018

This Agreement is between Applied hereafter called "Customer".

Aquatic

Management,

Inc.

hereafter called

"AAM"

and

Signee

The parties hereto agree as follows
A.	AAM agrees to provide aquatic	management services for a period of		

	Four (4)	Ponds Associated Tohoqua COD		
	Kissimmee, FL				
	Tract D	$90.00	Monthly		
	TractC				
		$600.00	Monthly		
	Tract E				
		$325.00	Mol'lthly		

12

months

B.

The AAM management program will Include the control of the following		
specified sum:			
1.	Submersed vegetation	Included		
	control			
2.	Emersecl vegetation control	Included		
3.	Floating vegetation control	Included		
4.	Filamentous algae control··	Included		
5.	Shoreline grass & brush control	Included		

categories

of

vegetation

for the

c.

Service shall consist of a						
	minimum of monthly inspections				
			and/or treatments as needed to		
maintain control of noxious growth throughout the term of our service.				
Customer	to pay MM the following	amounts during the term of this	Agreement:			
agrees						
The terms of this						
	agreement shall be: 12/01/2018 thru 11/30/2019.			
Agreement will automatically renew as per	Term & Condition	14.			
Start-up	NA	Due	at the start of work				
Charge							
Maintenance Fee	$1,015.00	Due	monthly	as billed		
Total	$12,180.00					
Annual Cost						

x

12.

D.

E.

F.

Invoices a,e due and payable within 30 days.	Overdue accounts may fJCCIU& a service charge of 1 112%	per month			
AAM agrees to commence treatment within	NA	days, weather permitting, from the date of execution			
or receipt of the proper permits.								
The								
Agreement shall have no force & is withdrawn unless executed and returned by Customer to AAM on or before		
December 15, 2018								
Customer						the		
acknowledges that he has read and is familiar with the additional terms and conditions printed on			
reverse side which are incorporated	in this agreement					
Date:	12/3/2018	Accepted	Date:			
							
					,~[J	(,g		

Customer

Terms

and

Conditions

1.

The AAM Aquatic Plant Management Program will be conducted In a manner consistent with good water	
management practice using only chemicals which have a wide margin of safety for	fish, waterfowl and human	
and In conformance with applicable State and Federal Laws, regulations and rules.	AAM agrees to indemnify	
Customer for any violation of such laws, rules or regulations.		

life

2.

Federal & State regulations require that various time-use restrictions be observed during & following treatment	AAM	
agrees to notify Customer of such restrictions verbally &/or by posting the restrictions at several readly visf'ble		
locations on the perimeter of each body of water at the time of treatment It shall be the Customer'sresponsibility	
to observe the restrictions throughout the required period. Customer understands & agrees that notwithstanding any	
other provisions of this Agreement, AAM does not assume any liability by any party to be notified, or to observe,		
the regulations.		

3.

The AAM Aquatic Plant Management Program is devised so that water areas are brought into a maintenance configuration as rapidly after their start, consistent with responsible management practices. Some forms of vegetation (partieularly grasses & cattail) have visible residues after chemical treatment Customer is responsible for removing such residues.

4.

5.

6.

7.

In addition to the amounts noted on the face of this Agreement, Customer shall also pay fees, taxes (Including sales taxes) or charges that might be imposed by any government body with respect to the services offered herein.
This Agreement shall have as its effective date the first day of the month in which services are first rendered to Customer and shall terminate upon the last day of a month.
AAM is licensed & insured. Certificates of Insurance will be provided upon Customers request

If at any time during the tenn of this Agreement. Customer does not feel AAM Is performing in a satisfactory manner Customer shall promptly notify AAM who shall investigate the cause of Customer'slack of satisfaction & attempt to cure same. If nonsatisfactory perfonnance continues, this Agreement may be voided by either party giving thirty days written notice & payment of all monies owing to the effective date of termination, which shall be the last day of the month.

8.

Neither party shall be responsible in damages, penalties or otherwise for any failure or delay In the performance	
of any of Its obligations hereunder caused by strikes, riots, war, acts of God, accidents, governmental orders	&	
regulations,		
curtailment or failure to obtain sufficient materia~ or other forces (whether or not of the same class	
or kind as those set forth above) beyond its reasonable control & which, by the exercise of due diligence, It is		
unable to overcome.		

9.

10.

11.

12.

AAM agrees to hold Customer harmless from any loss, damage or claims arising out of the sole negligence of AAM however, AAM shall in no event be liable to Customer or others, for indirect, special or consequential damages resulting from any cause whatsoever.

This Agreement shall be govemed by and construed in accordance with the laws of the state of Florida

In the event a legal action is necessary to enforce any of the provisions of this Agreement the prevailing party is entitled to recover legal costs & reasonable attorney fees.

This Agreement constitutes the entire Agreement of the parties hereto & no oral or written alterations or modifications of the terms contained herein shall be valid unless made in writing & accepted by an authorized representative of AAM & Customer.

13.

14.

This		
Agreement may not be assigned by Customer without the prior written consent of MM.	
This Agreement shall automatically	renew for term equal to its original term, unless a "Notice of Cancellation"	
has been received. The contract amount shall be adjusted at a minimum rate of 3% increase per year on the	
anniversary date of this Agreement	Unless otherwise agreed to in writing, by both parties, services shall be	
continuous without interruption.		

SECilO

N

VI

SECTl"ON

C

SECTION

1

Bank

General Fund

	Tohoqua		
Community Development District		
summary of Checks		
October	1,	2018	to		
			February 25, 2019		
Date			01eckNo.'s		
					
10/23/18			22-23		
11/15/18			24-28		
12/13/18					
			29-33		
1/13/19			34-39		
1/25/19					
			40		
1/31/19					
			41		
2/8/19					
			42-44		

$

$

$

$

$

$
$

s

$

Amount		
5,863.75		
13,241.25		
20,694.30		
43,203.68		
75,088.15		
296.70		
15,027.06		
173,414.89		
113,414.ss	I	

AP300R			
***	CHECK  DATES		
			
CHECK	VEND#		
	DATE			

10/01/2018	-	YEAR-TO-DATE	ACCOUNTS	PAYABLE	PREPAID/COMPUTER	CHECK	REGISTER		
		02/25/2019	***							
				'l'OBOQUA  -	GENERAL					
						FUND				
										
				BANK  A GENERAL  FUND				

•.•••									
INVOICE •••••••• EXPENSED  'l'O.,.		VENDOR	NAME	STATUS		
DATE	INVOICE	YRMO	DPT  ACCT#	SUB					
					SUBCLASS				

RUN	2/25/19

AMOUNT

PAGE	1	

•••• CHECK .•.••
AMOUNT

10/23/18	00001	

8/27/18	7509	201810	310-					
			51300-45000					
	INSURANCE  POLICY  FY19					
			EGIS	INSURANCE	ADVISORS,	LLC		

*	s,000.00	

#

10/23/18	00003	

9/30/18

9/30/18

9/30/18

9/30/18

15040160	201809		
NOT.	OF	AUDIT		
15040160		201809		
NOT	OF	MEETING		
15040160		201809		
NOT	OF	MEETING		
15040160		201809		
NOT	OF  MEETING		

310-51300-48000

310-51300-48000
9/13/18
310-51300-48000
DATES
310-51300-4B000
10/3/18
ORLANDO

SENTINEL

MEDIA

GROUP

...	-	-	-	~	- -	- - -	-		
•						226.25			
						203.75			
•						267.50			
									
It						166.25			

-	s,000.00	00	0022		
	----				

11/15/18	00005	

--------
11/15/18  99999

10/01/18		72955		201810		310-						
		SPECIAL	DISTRICT	51300-54000					
----				FEE	FY19					
	-	- -	-----	-	-	-	DEPARTMENT		
							-----	-	-	- -		
11/15/18		VOID		201811		000-						
		VOID	CHECK			00000-00000					

OF
-

-	ECONOMIC		
	----		

OPPORTUNITY

-------

- -	-	- - -	-	-	-	-		
*				175.00			
									
-	-	-	- - -	-	-	-	-		
C						.oo			

-	-	863.75	000023		
		- - -			
-	-	175.00	000024		
		- - -	- - -		

--------
11/15/18  00002

----	----	- -	-	-	******INVALID	VENDOR		
					--------	-	-----	----		
7/02/18	11	201807	310-					
	MANAGEMENT			51300-34000					
7/02/18		FEES-JUL18					
	11							
		201807	310-					
	INFORMATION		51300-35100					
		TBCB-JUL18					
7/02/1811								
	201807	310-					
					51300-31300					
	DISSEMINATION  AGENT-JUL18					
7/02/1811	201807	310-					
	OFFICE				51300-51000					
		SUPPLIES					
7/02/1811	201801	310-					
	POSTAGE			51300-42000					
7/02/1811	201807	310-					
	COPIES				51300-42500					
7/02/18	11	201807	310-					
	TAX  ROLL			51300-49000					
8/01/1812	201808	310-					
	MANAGEMBNT			51300-34000					
		FEES-AUG18					
8/01/1812							
	201808	310-					
					51300-35100					
8/01/18	INFORMATION  TECB-AUG18					
	12	201808	310-					
					51300-31300					
	DISSEM.INATION  AGENT-AUG18					
8/01/1812	201808	310-					
	OFFICE				51300-51000					
		SUPPLIES					
8/01/1812	201808	310-					
	POSTAGE			51300-42000					

NUMBER******	-	-		
-------				

*	2,916.66		
•	100.00		
*	416.66		
..	20.63		
			
•	24.16		
*	55.05		
			
*	2.08		
			
*	2,916.66		
			
*	100.00		
			
"	416.66		
			
ii	.06		
..			
	.94		

.00	000025	

TQUA

TOHOQUA

CDD

KCOSTA

AP300R			
***	CHECK  DATES		
			
CHECK	VEND#		
DATE			

10/01/2018		YEAR-TO-DATE	ACCOUNTS	PAYABLE	PREPAID/COMPUTER		
	-	02/25/2019	***					
				'l'OHOQUA  -	GENERAL			
						FUND		
				BANK  A GENERAL  FUND		

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

								

CHECK	REGISTER

STATUS

RUN	2/25/19

AMOUNT

	PAGE	2		
•.•.		•.		
CHECK .•.			
AMOUNT	#			

8/01/18	12	201808	310-		
	TKLEPHONE		51300-41000		
9/04/18			.		
	13	201809			
			310-		
	MANAGEMENT		51300-34000		
9/04/18		FEES  SEPlB		
	13				
		201809	310-		
	INFORMATION		51300-35100		
9/04/18		TECH  SEP  18		
	13	201809	310-		
				51300-31300		
9/04/18	DISSEMINATION  SEP  18		
	13	201809	310-		
	OFFICE	SUPPLIES	51300-51000		
9/04/18			310-		
	13	201809			
	POSTAGE			51300-42000		
9/04/18	13	201809	310-		
	COPIES			51300-42500		

*

*

*
*

..

*

6.43

2,916.66

100.00

416.66

.09

1.50

51.15

- - -

00004

----
7/23/18

8/15/18

-	----	- - -	-	----		
81877	201806		310-51300		
	CONVEYANCE/COD				
		MEETING		
82118	201807		310-51300		
	PLAT/TITLE/LIFT			
		STATION		

GOVERNMENTAL	
- - -	-	-	- -	-	
-31500					
-31500					

MANAGEMENT	SERVICES	
------	----	

*

*

1,346.15

1,113.45

10,462.05	000026	

----
11/15/18

----
11/15/18

- - -
00006

-

----	-----	- -	-	- - -	----	LATHAM,	SHURER,	EDEN	&						
						-	-	-									
									----	- - -	- -·~					
													BEAUDINE,LLP	-		
7/31/18	17-188(8	201806	310-	51300-31100							-	- - -			
	PREP/ATTEND														
		MEETING													

-

*

144.60

2,459.60	000027	

POULOS	&	BENNETT,	LLC
144.60

TQUA

TOHOQUA

CDD

KCOSTA

AP300R			
***	CHECK	DATES		

		YEAR-TO-DATE	ACCOUNTS	PAYABLE	PREPAID/COMPUTER		
10/01/2018	-	02/25/2019	***						
					TOBOQUA  -	GENERAL			
							FUND		
				BANK  A GENERAL  FUND		

CHECK	REGISTER

RUN	2/25/19	PAGE	3		

CBECK	VEND#
DATE

•••.•								
INVOlCE •.•••••. EXPENSED  TO •••		VENDOR	NAME		
DATE	INVOICE	YRMO	DP'l'ACCT#	SUB				
					SUBCLASS			

STATUS

AMOUNT

. . .. CHECK.
AMOUNT

,

.••

10/01/1815				201810	310-		
	DISSEMINATION	OCT				51300-31300		
10/01/1B				18		
	15				201810	310-		
	OFFICE	SUPPL:IES				51300-51000		
10/01/1815				201810	310-		
	POSTAGE							51300-42000		
10/01/1815				201810	310-		
	COPIES									51300-42500		
10/01/1816				201810	320-		
	FIELD										53800-12000		
11/01/18			MANAGEMENT  OCT  18		
	17					
					201811	310-		
	MANAGEMENT						51300-34000		
11/01/18		FEES  NOV18		
	17								
					201811	310-		
	INFO	TECH	NOV18				51300-35100		
11/01/18									
	17				201811	310-		
	DISSEMINATION  NOV18	51300-31300		
11/01/1817				201811	ll0-	51300-51000		
	OFFICE		SUPPLIES			
									
11/01/1817				201811	310-	51300-42000		
	POSTAGE									
										
11/01/1817				201811	310-			
	COPIES								51300-42500		
11/01/18	17				201811	310-			
	TELEPHONE						51300-41000		
ll/01/18	18				201811	320-			
	FIELD									53800-12000		
		MANAGEMENT  NOV18		
12/01/1819				
				201812	310-	51300-34000		
	MANAGEMENT								
			FEES  DEC18		
12/01/1819								
				201812	310-	51300-35100		
	INFO	TECH  DEC18				
								
12/01/1819							
				201812	310-	51300-31300		
	DISSEMINATION  DEC18			
						
12/01/1819				201812	310-	51300-51000		
	OFFICE			SUPPLIES				
										
12/01/1819				201812	310-		51300-42000		
	POSTAGE						

12/01/1819				201812	310-	51300-42500		
	COPIES							

12/01/1820				201812	320-	53800-12000		
	FIELD								
		MANAGEMENT  DEC18		

*

*

*

*

·•

*

*

•

*

*

'II

*
•

*

*

*

*

,I

*

*

416.	67	
20.18	
3.00	
22.80	
1,666.67	
3,004.17	
100.00	
416.67	
20.09	
1.59	
25.35	
19.04	
1,666.67	
3,004.17	
100.0D	
416.	67	
20.42	
11.19	
53.25	
1,666.67	

#

----

12/13/18

- - -

00004

-

-	- - -	
	9/24/18	
10/17/18	

-	----	- - -	- -	- - -		
82660	201808	310-51300		
	DEVELOPER-			
					
82985	CONVEYANCES		
	201809	310-51300		
					
	PREP/REVIEW/AT'I'E~D	MTG		

GOVERNMENTAL	
- - -	-	- ·-	- -	
-31500				
-31500				

-MANAGm!ENT
----

-SERVICES----

------

*

*

-	-	-	- - -	-	18,259.44	000031		
					-----			
			169.65					
		1,245.50					

TQUA	TOBOQUA	COD	KCOSTA		

AP300R
*** CHECK

DATES

10/01/2018

-

YEAR-TO-DATE	ACCOUNTS	PAYABLE	PREPAID/COMPUTER		
02/25/2019	***						
		TOBOQUA  -	GENERAL			
				FUND		
		BANK  A GENERAL  FUND		

CHECK

REGISTER

RUN

2/25/19

PAGE

4

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

										
										
11/16/18	83261	201810	310-					
	PREP/REVIEW/ATTEND	51300-31500					
		MTG					
				LATHAM,	SHUKER,	EDEN	&		
							BEAUDINE,LLP		

STATUS

*

AMOUNT

734. 71

•••. CHECK •.•.•
AMOUNT	#

2,149.86

12/13/18	00006	

-------

9/28/18	17-188(9	20180B	310-		
	ENGINEER	SERVICES	51300-31100		
10/31/18			AUG18		
	17-188(1				
		201809	310-		
	ENGINEER	SERVICES	51300-31100		
11/30/18			SEPlB		
	17-188(1				
		201810	310-		
	ENGINEER	SERVICES	51300-31100		
- - -			OCT18		
				POULOS		

&

BENNETT,

LLC

+

*

*

95.00

95.00

95.00

000032

1/13/19	00009	

-	-	-	- -	-	- - -	- - -	-	-	- - -		
12/31/18											
	174511		201812	320-	53800-46300		
		3	PONDS	MAINT	DEC18			

	- -	-	-	-	----	-	-	285.00	000033		
•								----			
					1,015.00						

--------
1/13/19  00008

----
11/30/18

11/30/18

12/31/18

12/31/18

1/08/19

- - -
1137
PHl
1138
CPP
1158
PBl
1159
CPP
1199

-----		APPLIED		
		--------	-	-		
201811	320-				
LANDSCAPE		53800-46200				
		MAINT-NOV18				
201811	320-				
LANDSCAPE		53800-46200				
	MAINT-NOV18				
201812	320-				
LANDSCAPE		53800-46200				
	MAINT-DEC18				
201812		320-				
LANDSCAPE		53800-46200				
	MAINT-DEC18				
201901					
		320-				
		53800-46200				

AQUATIC
----

MANAGEMENT,
-----~

-

INC.
- -

*

*

•

t .'

-

- -

- -	----	-	
	5,410.00		
	3,410.00		
	5,410.00		
	3,410.00		

-1,015.-00

000034

1/08/19

PHl
1200
CPP

LANDSCAPE	MAINT-JAN19		
201901	320-		
LANDSCAPE	53800-46200		
	MAINT-JAH19		

*	5,410.00		
*	3,410.00		

EARTH	TEC

26,460.00	000035	

TQUA	TOHOQUA	CDD	KCOSTA		

AP300R
*** CHECK

DATES

10/01/2018

-

YEAR-TO-DATE	ACCOUNTS	PAYABLE	PREPAID/COMPUTER		
02/25/2019	***						
			TOBOQUA	-	GENERAL			
						FUND		
		BANK  A	GENERAL  FUND		

CHECK

REGISTER

RUN

2/25/19

PAGE	5	

CHECK	VEND#
DATE

1/13/19  00004

•.••• INVOICE												
	••••••••											
DATE	INVOICE	EXPENSED  TO...		VENDOR	NAME	STATUS	AMOUNT				
		YRMO	DPT	ACCT#	SUB					•..•CHECK•••. ..		
						SUBCLASS						
12/14/18	83596	201811	310-						AMOUNT	#		
												
	PREP/REV/CALL/WORK	51300-31500			*	1,623.62				

1/13/19	00006	

LATHAM,	SHUKER,	EDEN	&		

12/31/18	17-188(1	201811	310-		
					
	ENGINEER	SERVICES	51300-31100		
			NOV18		

BEAUDINE,LLP	-	-	- -	-	-	- - -	-		
									
	*					95.00			

1,623.62	000037	
-----		

2/08/19

00002

EARTH	TEC
2/01/1923		201902	310-				
MANAGEMENT			51300-34000				
	FEES  FEB19				
2/01/1923								
		201902	310-	51300-35100				
INFO	TECH	FEB19					
							
2/01/1923							
		201902	310-	51300-31300				
DISSEMINATIC>l'I	FEB19					
						
2/01/1923		201902	310-					
OFFICE				51300-51000				
	SUPPLIES					
2/01/1923							
		201902	310-					
POSTAGE				51300-42000				
2/01/1923		201902	310-					
COPIES				51300-42500				
2/01/1924		201902	320-					
FIELD					53800-12000				
	MANAGEMENT  FEB19				
					
						GOVERNMENTAL	MANAGEMENT	SERVICES		

,I

*

*

*

*

*

-

-

-

-	-	-	- - -	-	8,820.00	000043		
					-----	- - -		
		3,004.17					
			100.00					
			416.67					
			.21					
			3.29					
			1.05					
		1,666.67					
					5,192.06	000044		

TQUA

TOHOQUA

COD

TOTAL

KCOSTA

FOR

BANK

A

173,414.89

AP300R			
***	CHECK  DATES		
			
CHECK	VEND#		
	DATE			

			YEAR-TO-DATE	ACCOUNTS	PAYABLE	PREPAID/COMPUTER		
10/01/2018  -  02/25/2019	***						
			TOHOQUA  -	GENERAL			
					FUND		
	,INVOICE ••. ,	•...EXPENSED	BANK	A GENERAL	FUND		
•,••			TO...			VENDOR  NAME		
DATE	INVOICE	YRMO	DPT  ACCT#	SUB	SUBCLASS			

										

CHECK	REGISTER

STATUS

RUN	2/25/19

AMOUNT

PAGE	6		
•..•	• ...		
CHECK .			
AMOUNT	#		

TOTAL	FOR	REGISTER	173,414.89		

TQUA

TOBOQUA

CDD

KCOSTA

SECTION

2

•

•	•

•

•

•

•	•

•

•	•

•

•	•		

•••••

•
•

TOHOQUA

Community

Development District

Unaudited Financial Reporting

January 31, 2019

•

•

•	•

•	•	•	•	•

•

G~S
Governmental
Management S.mces

•	•	•	•	•

1

2-3

4

5

6-7

8

9

10

11

Table of Contents

Balance Sheet

Genera I Fund Income Statement

Debt Service Fund Income Statement

Capital Projects Fund Income Statement

Month to Month

Developer Contribution Schedule

Long Term Debt Summary

Series 2018 Construction Schedule

Assessment Receipt Schedule

Tohoqua

COMMUNITY DEVELOPMENT DISTRICT

BALANCE SHEET

January 31, 2019

General	Debt Service

Fund	Fund

capital Projects
Fund

Totals

8lliil.;

CASH

INVESTMENTS

SERIES 2018

RESERVE

REVENUE

CAPITAL INTEREST

CONSTRUCTION

DUE FROM GENERAL FUND

TOTAL ASSETS

LIABILITIES:

ACCOUNTS PAYABLE

DUE TO DEBT SERVICE

FUND EQUITY:

FUND BALANCES:

RESTRICTED FOR DEBT SERVICE RESTRICTED FOR CAPITAL PROJECTS
UNASSIGNED

TOTAL  LIABILITIES & FUND EQUITY

$163,410			
	$69,039		
	$75,123		
	$2		
		$13,347	
	$62,492		
$163,410	$206,656	$13,347	
$1,015			
$62,492			
	$206,656		
		$13,347	
$99,903			
$163,410	$206,656	$13,347	

$163,410

$69,039

$75,123

$2

$13,347

$62,492

$383,413

$1,015

$62,492

$206,656

$13,347

$99,903

$383,413

REVENUES:

DEVELOPER CONTRIBUTIONS

ASSESSMENTS- TAX COLLECTOR

ASSESSMENTS - DIRECT (PLATTED)

ASSESSMENTS- DIRECT (UNPLATTED)

TOTAL REVENUES

EXPENDITURES:

ADMINISTRATIVE:

Tohoqua			
COMMUNITY DEVELOPMENT DISTRICT	
GENERAL FUND		
Statement of Revenues &	Expenditures	
For The Period Ending January 31	, 2019	
AMENDED		PRORATED BUDGET	
BUDGET		THRU 1/31/19	
$686,237		$228,746	
$72,546		$43,649	
$87,298		$87,298	
$106,132		$53,066	
$952,213		$412,759	

ACTUAL

THRU 1/31/19

$5,000

$72,573

$87,298

$0

$164,871

VARIANCE

($223,746)

$28,923

$0

($53,066)

($247,888)

SUPERVISOR FEES	
FICA EXPENSE	
ENGINEERING	
ATTORNEY		
ANNUAL AUDIT	
ASSESSMENT ADMINISTRATION	
ARBITRAGE		
DISSEMINATION AGENT	
TRUSTEE FEES	
MANAGEMENT FEES	
INFORMATION TECHNOLOGY	
TELEPHONE		
POSTAGE		
INSURANCE		
PRINTING &	BINDING	
LEGAL ADVERTISING	
OTHER CURRENT CHARGES	
OFFICE SUPPLIES	
DUES, LICENSE & SUBSCRITIONS	
TOTALADMINISTRATIVE EXPENDITURES	
OPERATIONS & MAINTENANCE	
CONTRACT SERVICES	
FIELD MANAGEMENT	
AMENITIES	MANAGEMENT	
LANDSCAPE	MAINTENANCE	
LAKE MAINTENANCE	
WETLAND MAINTENANCE	
WETLAND MITIGATION REPORTING	
POOL MAINTENANCE	
PEST CONTROL	
JANITORIAL	SERVICES	

$9,600	
$734	
$12,000	
$25,000	
$2,500	
$5,000	
$600	
$5,000	
$3	,717	
$36,050	
$1,200	
$300	
$1,000	
$5,500	
$1,000	
$5,000	
$1,000	
$625	
$175	
$116,001	

$20,000

$75,000

$350,000

$10,000

$5,000

$6,000

$12,500

$600

$12,500

$3,200

$245

$4,000

$8,333

so

$5,000

$200

$1,667

$1,239

$12,017

$400

$100

$333

$5,500

$333

$1,667

$333

$208

$175

$44,950

$6,667

$25,000

$116,667

$3,333

$1,667

$2,000

$4,167

$200

$4,167

$600	$2,600	
$46	$199	
$190	$3,810	
$2,358	$5,975	
$0	$0	
$2,500	$2,500	
$0	$200	
$1,667	($0)	
$0	$1,239	
$12,017	($0)	
$400	$0	
$19	$81	
$17	$316	
$5,000	$500	
$102	$231	
$0	$1,667	
$327	$7	
$61	$148	
$175	$0	
$25,479	$19,472	

$6,667	($0)	
$0	$25,000	
$35,280	$81,387	
$2,030	$1,303	
$0	$1,667	
$0	$2,000	
$0	$4,167	
$0	$200	
$0	$4,167	

2

Tohoqua

COMMUNITY DEVELOPMENT DISTRICT

GENERAL FUND

Statement of Revenues & Expenditures

For The Period Ending January 31, 2019

AMENDED	PRORATED BUDGET

BUDGET	THRU 1/31/19

ACTUAL

THRU 1/31/19

VARIANCE

REPAIRS & MAINTENANCE	
LANDSCAPE REPLACEMENT	
IRRIGATION REPAIRS	
GENERAL REPAIRS & MAINTENANCE	
OPERATING SUPPLIES	
ROAD	& SIDEWALK MAINTENANCE	
SIGNAGE	
WALl5 - REPAIR/CLEANING	
FENCING		
UTILITIES	
POOL-ELECTRIC	
POOL-WATER	
ELECTRIC	
WATER & SEWER	
STREETLIGHTS	
GAS			
AMENITIES	
PROPERiY INSURANCE	
POOL ATTENDANTS	
POOL REPAIRS & MAINTENANCE	
POOL PERMITS	
TRASH	COLLECTION	
TELEPHONE	
CABLE/INTERNET	
ACCESS CARDS	
SECURITY/ALARMS/REPAIRS	
SREPAIRS & MAINTENANCE	
OFFICE SUPPLIES	
ACTIVITIES	
TERMITE	BOND	
HOLIDAY	D~COR	
OTHER			
CONTINGENCY	
CAPITAL RESERVE	
TOTAL	OPERATIONS & MAINTENANCE	
TOTAL	EXPENDITURES	
EXCESS REVENUES (EXPENDITURES)	
FUND BALANCE -Beginning	
FUND BALANCE -Ending	

EXPENDITURES

$25,000

$2,000

$1,000

$1,000

$1,500

$250

$1,500

$250

$15,000

$600

$10,000

$57,500

$75,000

$6,000

$20,000

$12,500

$9,000

$750

$6,000

$1,250

$3,750

$1,250

$17,500

$17,500

$2,500

$12,500

$750

$2,500

$25,000

$15,262

$836,212

$952,213

$0

$0

$0

$8,333

$667

$333

$333

$500

$83

$500

$83

$5,000

$200

$3,333

$19,167

$25,000

$2,000

$20,000

$4,167

$3,000

$250

$2,000

$417

$1,250

$417

$5,833

$5,833

$833

$4,167

$250

$833

$8,333

$0

$286,983

$331,934

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$43,977

$69,455

$95,415

$4,488

$99,903

$8,333

$667

$333

$333

$500

$83

$500

$83

$5,000

$200

$3,333

$19,167

$25,000

$2,000

$20,000

$4,167

$3,000

$250

$2,000

$417

$1,250

$417

$5,833

$5,833

$833

$4,167

$250

$833

$8,333

$0

$243,007

$262,478

3

REVENUES:

ASSESSMENTS-TAX COLLECTOR ASSESSMENTS - DIRECT INTEREST

TOTAL REVENUES

EXPENDITURES:

Serles 2016

Tohoqua		
COMMUNITY DEVELOPMENT DISTRICT	
DEBT	SERVICE		
Statement of Revenues & Expenditures	
For The Period Ending January 31	, 2019	
ADOPTED	PRORATED BUDGET	
BUDGET	THRU	1/31/19	
$62,370	$62,370	
$75,088	$37,544	
$0	$0	
$137,458		$99,914	

ACTUAL		
THRU 1/31/19	VARIANCE	
$62,492	$122	
$75,088	$37,544	
$97	$97	
$137,677	$37,764	

INTEREST - 11/01

PRI NO PAL - 05/01

INTEREST - 05/01

TRANSFER OUT

TOTAL EXPENDITURES

EXCESS REVENUES (EXPENDITURES)

FUND BALANCE - Beginning

FUND BALANCE-Ending

$51,415	$51,415	$51,415	$0		
$35,000					
	$0	$0	$0		
$51,415					
	$0	$0	$0		
						
	$0	$0	$243	($243)		
						
$137,830	$51,415	$51,658	($243)		
						
($372)		$86,020			
						
$51,536		$120,636			
						
$51	,164		$206,656			

4

REVENUES:

INTEREST

TRANSFER IN

TOTAL REVENUES

EXPENDITURES:

Serles 2016

CAPITALOUTlAY

CAPITALOUTlAY-COSTS OF ISSUANCE

TOTAL EXPENDITURES

EXCESS REVENUES (EXPENDITURES)

FUND BAIANCE - Beginning

FUND BAIANCE - Ending

Tohoqua	
COMMUNITY DEVELOPMENT DISTRICT	
CAPITAL PROJECT FUND	
Statement of Revenues & Expenditures	
For The Period Ending January 31, 2019	
ADOPTED	PRORATED BUDGET	
BUDGET	THRU 1/31/19	
$0	$0	
$0	$0	
$0	$0	

$0	$0	
$0	$0	
$0	$0	
$0		
$0		
$0		

ACTUAL		
THRU 1/31/19	VARIANCE	
$13	$13	
$243	$243	
$256	$256	

$0	$0	
$0	$0	
so	$0	
$256		
$13,091		
$13,347		

5

~

DEVELOPER CONTRIBUTIONS

ASSESSMENTS- TAX COL1£CTOR ASSESSMENTS- DIRECT (PIATTED)

ASSESSMENTS - DIRECT (UN PLATTED)

TOTAL REVENUES

EXPENOmJRES·

ADMINISTRATIVE·

SUPERVISOR FEES

FICA EXPENSE

ENGINEERING

ATTORNEY

ANNUAL AUDIT

ASSESSMENT ADMINISTRATION

ARBITRAGE

DISSEMINATION AGENT

TRUSTEE FEES

MANAGEMENT FEES

INFORMATION TECHNOLOGY

TELEPHONE

POSTAGE

INSURANCE

PRINTING & BINDING

LEGAL ADVERTISING

OTHER CURRENT CHARGES

OFFICE SUPPLIES

DUES, LICENSE & SUBSCRITIONS

TOTAL ADMINISTRATIVE EXPENDITURES

2fflldDDNS !! Mdt~rwm

CONTRACT SERVICES

FIELD MANAGEMENT

AMENITIES MANAGEMENT

LANDSCAPE MAINTENANCE

LAKE MAINTENANCE

WETLAND MAINTENANCE

WETLAND MITIGATION REPORTING

POOL MAINTENANCE

PEST CONTROL

JANITORlAL SERVKl:S

'

I

OCT

	SS,000	
	$0	
	$0	
	$0	
	$5,000	
	$200	
	$15	
	$95	
	$735	
	$0	
	$2,500	
	$0	
	$417	
	$0	
	$3,004	
	SlOO	
	$0	
	$3	
	SS,000	
	S23	
	$0	
	$15	
	$20	
	sns	
$	12,302	
Sl,667	
	$0	
$8,820	
	$0	
	So	
	$0	
	$0	
	so	
	$0	

NOV	DEC

$0	$0	
$0	$72,561	
$0	$43,649	
$0	$0	
$0	$116,210	
$400	so	
$31	$0	
$95	$0	
$1,624	so	
so	$0	
$0	$0	
$0	$0	
$417	$417	
$0	$0	
S3,004	$3,004	
$100	$100	
$19	$0	
$2	$11	
$0	$0	
$25	$53	
$0	$0	
$15	$0	
$20	$20	
$0	$0	
ss,1s1	$3,606	
Sl,667	$1,667	
$0	$0	
$8,£20	SB,820	
$0	$1,015	
$0	$0	
$0	$0	
$0	$0	
$0	$0	
$0	$0	

	Tohoqua				
COMMUNITY DEVELOPMENT DISTRICT			
JAN	FEB	MAR	APR		
					
$0	so	so	$0		
$11	$0	so	so		
					
$43,649	so	$0	$0		
so					
	so	so	$0		
$43,660	so	$0	$0		
					
$0	$0	$0	$0		
					
$0	$0	$0	$0		
$0	$0	$0	so		
so					
	$0	$0	$0		
$0	$0	so	$0		
so	$0	$0	$0		
$0	$0	$0	$0		
$417	so	so	so		
$0	$0	so	$0		
S3,004	$0	so	$0		
$100	$0	$0	so		
$0	$0	$0	$0		
$1	$0	$0	$0		
$0	$0	$0	$0		
$1	$0	$0	$0		
$0	$0	$0	$0		
S297	$0	$0	so		
$0	$0	$0	So		
$0	$0	$0	$0		
$3,820	so	$0	so		
Sl,667	so	$0	$0		
$0	$0	$0	$0		
$8,820	$0	so	$0		
$1,015	$0	$0	$0		
$0	$0	$0	$0		
$0	$0	$0	$0		
$0	$0	$0	$0		
$0	$0	$0	so		
$0	$0	$0	$0		

MAY

$0

$0

$0

$D

so

$0

$0
so
$0

so

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

so

so

$0

$0

so

$0

$0

$0

$0

$0

$0

$0

$0

$0

JUN

so

$0

$0

$0

so

so

$0

$0

so

$0

$0

$0

so

$0

$0

so

so

$0

$0

$0

$0

$0

$0

$0

so

so

$0

so

$0

so

$0

$0

$0

$0

JUL

so

so

so

$0

$0

$0

$0

$0

$0

$0

so

$0

so

$0

so

$0

$0

$0

$0
so

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

AUG

so

$0

$0

so

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

so

so

$0

$0

$0

$0

$0

$0

SQ_

$0

$0

$0

$0

$0

$0

$0

$0

$0

SEPT	TOTAL	
so	$5,000	
$0	$72,573	
$0	$87,298	
$0	$0	
$0	$164,871	
so	$600	
$0	$46	
$0	S190	
$0	S2,358	
$0	$0	
$0	S2,SOO	
$0	so	
$0	Sl,667	
$0	$0	
$0	S12,017	
$0	$400	
$0	$19	
$0	$17	
$0	$5,000	
so	S102	
so	$0	
so	S327	
$0	$61	
$0	$175	
so	j25.479	
$0	$6,667	
$0	$0	
$0	$35,280	
$0	$2,030	
$0	$0	
$0	$0	
$0	$0	
$0	$0	
$0	$0	

6

REPAIRS	& MAINTENANCE	
LANDSCAPE REPLACEMENT	
IRRIGATION REPAIRS	
GENERAL REPAIRS & MAINTENANCE	
OPERATING SUPPLIES	
ROAD & SIDEWALK MAINTENANCE	
SIGNAGE	
WALLS·	REPAIR/CLEANING	
FENONG		
UTILITIES	
POOL - ELECTRIC	
POOL-WATER	
ELECTRIC	
WATER & SEWER	
STREETLIGHTS	
GAS		
AMENITIES	
PROPERTY INSURANCE	
POOL ATTENDANTS	
POOL REPAIRS & MAINTENANCE	
POOL PERMITS	
TRASH COLLECTION	
TELEPHONE	
CABLE/INTERNET	
ACCESS CARDS	
SECURllY/ALARMS/REPAIRS	
SREPAIRS & MAINTENANCE	
OFFICE SUPPLIES	
ACTIVITIES	
TERMITE	BONO	
HOLIDAY	DECOR	
OTiiER		
CONTINGENct	
CAPITAL RESERVE	
TOTAL OPERATIONS & MAINTENANCE EXPENDITURES	
TOTAL EXPENDITURES	
EXCESS REVENUES tEXPENDITURES)	

I

I

I

OCT

$0

$0

so

$0
so

so

so

$0

so

so

$0

$0

so

so

$0

so

$0

$0
so

so

$0

$0

$0

so

so

$0

so

$0

so

so

Sl0,487

$22,789

$5,000

NOV

$0

$0

so

$0

so

so

so

$0

so

so

$0

$0

so

so

$0

$0

$0

$0
$0

$0

so

$0

$0

so

$0

$0

$0

$0

so

$0

Sl0,487

$16,238

1$16,238)

DEC

$0

$0

$0

$0
so

So

So

so

So

So

so

so
so

so

$0

$0

$0

$0

$0
so

so

$0

$0

So

$0

$0

$0

so

$0

$0

Sll,502

$15,107

SlOl,103

	Tohoqua			
COMMUNITY DEVELOPMENT DISTRICT		
JAN	FEB	MAR		
$0	so	$0		
$0	so	$0		
$0	$0	$0		
$0	$0	$0		
$0	$0	so		
so	So	so		
$0	$0	$0		
so	So	so		
so	so	So		
$0	so	so		
$0	so	so		
so	so	so		
so	$0	$0		
so	$0	so		
so	$0	$0		
$0	so	$0		
$0	so	$0		
$0	so	so		
$0	so	so		
$0	$0	$0		
So	so	so		
$0	$0	so		
$0	$0	$0		
so	so	so		
so	$0	so		
$0	so	so		
so	so	$0		
so	$0	$0		
so	so	$0		
so	$0	$0		
$11,502	$0	so		
SlS,322	so	$0		
$28,339	$0	$0		

APR

$0

$0

$0

$0

$0

$0

so

so

so

so

so

So

so

so

$0

so

$0

$0

so

$0

$0

so

so

so

so

so

so

So

so

So

$0

$0

$0

MAY

$0

so

$0

$0
so

So

So

$0

so

so

So

so

$0

$0

$0

so

$0

$0
So

$0

$0

$0

$0

so

so

so

so

$0

so

so

$0

$0

$0

JUN

$0

$0

$0
so

$0

so

so

so

so

so

so

$0

$0
so

so

$0

$0

$0

so

so

so

$0

so

so

so

$0

$0

so

so

so

$0

$0

$0

JUL

$0

$0

$0
$0

$0

so

$0

$0

so

$0
so

So

$0

$0

$0

so

$0

so

so

so

so

so

$0

so

so

So

So

$0

$0

so

$0

$0

$0

AUG

$0

$0

$0
so

so

so

so

$0

$0

so

$0

so

$0
$0

$0

so
$0

$0
So

so

so

so

so

so

so

$0

so

$0

$0

so

$0

so

$0

~LP!

$0

so

$0
$0

$0

So

So

$0

so

so

$0

$0

so

$0

$0

$0

$0

$0

$0
so

so

$0

so

$0

$0

so

$0

$0

$0

so

so

$0

$0

TOTAL

$0

$0

$0

$0

$0

So

so

so

	$0		
	$0		
	$0		
	$0		
	$0		
	$0		
	$0		
	$0		
	so		
	$0		
	$0		
	so		
	so		
	$0		
	$0		
	so		
	so		
	so		
	$0		
	$0		
	so		
	$0		
S43,977		
$69	455		
s•s,41s	1	

7

FUNDING

REQUEST

#

PREPARED

DATE

PAYMENT

RECEIVED

DATE

	TOHOQUA						
COMMUNITY DEVELOPMENT DISTRICT					
DEVELOPER							
CONTRIBUTIONS/DUE FROM DEVELOPER				
CHECK	TOTAL	GENERAL	GENERAL	GENERAL	OVER AND		
AMOUNT	FUNDING	FUND	FUND	FUND	(SHORT)		
							
	REQUEST	PORTION (F!17)	PORTION (FY18)	PORTION (FY19)	BALANCE DUE		

FY17-1

FY18-1

2

3

4

5

6

7

8

9

10

11

9/18/17	10/3/17	$	15,665.00	$	15,665.00	$	10,000.00	$	5,665.00	$		$			
10/25/17	11/17/17	$	5,342.94	$	5,342.94										
						$	1,844.90	$	3,498.04	$		$			
															
11/29/17	3/7/18	$	11,089.54	$			-								
					11,089.54	$		$	11,089.54	$	-	$			
12/27/17															
	3/7/18	$	4,219.68	$	4,219.68	$		$	4,219.68	$	-	$			
															
1/31/18	3/7/18	$	4,156.93	$	4,156.93	$	-	$	4,156.93	$	-	$			
															
2/28/18	3/7/18	$	7,224.01	$	7,224.01	$	-	$	7,224.01	$		$			
4/17/18	3/7/2018, 05/03/18	$													
			14,384.64	$	14,384.64	$		$	14,384.64	$		$			
5/30/18															
	6/13/18	$	5,407.52	$	5,407.52	$		$	5,407.52	$		$			
6/25/18															
	7/11/18	$	5,603.86	$	5,603.89	$		$	5,603.89	$		$	0.03		
7/30/18															
	8/16/18	$	3,535.24	$	5,493.89	$	-	$	5,493.89	$		$	1,958.65		
															
8/29/18	11/12/18	$	6,657.48	$	4,698.80	$	-	$	4,698.80	$	-	$	(1,958.68)		
															
9/21/18	11/12/18	$	11,773.62	$	11,773.62	$	-	$	6,773.62	$	5,000.00	$			

[ouE FROM DEVELOPER

TOTAL DEVELOPER CONTRIBUTIONS

FY19

$

95,060.46

$

95,060.46

$

11,844.90

$

78,215.56

$

$

5,000.00

5,000.00

$

0.00

8

TOHOQUA

COMMUNITY

DEVELOPMENT

DISTRICT

LONG

TERM

DEBT

REPORT

SERIES

2018,

SPECIAL

ASSESSMENT

REVENUE

BONDS

INTEREST RATES :

MATURITY DATE:

RESERVE FUND DEFINITION

RESERVE FUND REQUIREMENT

RESERVE FUND BALANCE

4.	7%,4.8%	
5/1/2048	
50% OF MAXIMUM ANNUAL DEBT SERVICE	
	$69,039	
	$69,039	

BONDS OUTSTANDING-02/08/18

CURRENT BONDS OUTSTANDING

$2,165,000

$2,165,000

9

Tohoqua

COMMUNITY

DEVELOPMENT

DISTRICT

Special Assessment Revenue Bonds, Series 2018

Date	Requisition#	Contractor		
Fiscal Year 2018				
3/16/18		Tohoqua Dewiopment Group, LLC		

Description	Requisition

Reimburse Developer for Construction Costs related to Tohoqua Phase lA·l & lA-2	$	1,799,045.21

Fiscal Year 2018

3/1/18

4/1/18

5/1/18

6/1/18

7/1/18

7/9/18

8/1/18

9/1/18

TOTAL

Interest

Interest

Interest

Interest

Interest

Transfer from Cost of Issuance

Interest

Interest

TOTAL

Project (Construction) Fund at 02/08/18

Interest Eamed thru 09/30/18

Requisitions Paid thru 09/'30/18

Remaining Project (Construction) Fund

$

$
s
$
s
s
$
$
$

$

$
$
$

$

1,799,045.21

206.99

147.87

0.03

0.03

0.03

12,937.11

2.48

3.33

13,297.87

1,798,838.22

13,297.87

(1,799,045.21}

13,090.88

Date	Re 9ulsition #	Contractor

Fiscal Year 2019

Descri ption

Re quisition

Fiscal Year 2019

10/1/18

11/1/18

11/6/18

12/1/18

1/1/19

TOTAL

Interest

Interest

Transfer from capital Interest

Interest

Interest

$

$
$

$
$

$

3.23

3.34

242.63

3.28

3.40

TOTAL

Project (Construction) Fund at 09/30/18

Interest Earned thru 01/31/19

Requisitions Paid thru 01/31/19

Remaining Project (Construction) Fund

$

$
$
$

$

255.88

13,090.88

255.88

13,346.76

10

Date

Received

Dist

Gross Assessments

Received

	TOHOQUACDD			
COMMUNITY DEVELOPMENT DISTRICT	
	SPEOAL ASSESSMENT RECEIPTS - FY2019		
	TAX COUECTOR			
		Gross Assessments	$	143,S26	
		Net Assessments	$	134,914	
Discounts/	Commissions	Interest	Net Amount	
Penalties	Paid	Income		Received	

$	77,119	
$	72,492	
General Fund	
	53.73%	

$	66,407	
$	62,423	
	2018	
Debt Svc Fund	
	46.27%	

Total

100%

Totals

12/10/18

1/10/19

$	143,541.00	$	5,741.64	$	2,755.99	$		$	135,043.37	$	72,561.14	$	62,	482.23	$	135,043.37		
$		$		$		$	21.20	$	21.20	$		11.39	$		9.81	$	21.20		
$		$		$															
						$		$		$			$			$			
$		$		$		$		$		$									
													$			$			
$																			
		$		$		$		$		$									
													$			$			
$		$																	
				$		$		$		$									
													$			$			
																			
$		$		$		$		$		$									
													$			$			
$		$		$		$		$		$			$			$			
$		$																	
				$		$		$		$									
													$			$			
$		$		$		$		$		$			$			$			
$		$		$		$		$		$			$			$			
$																			
		$		$		$		$		$									
													$			$			
																			
$	143,541.00	$	5,741.64	$	2,755.99	$	21.20	$	135.064.57	$	72	,572.53	$	62,492.04	$	135,064.57		

Tohoqua Development Group, LLC

DATE	Check

RECEIVED	Num

12/12/18	31530

1/17/19	9525

1/17/19	9525

DUE

DATE

11/1/18

2/1/19

5/1/19

$	162,386.32				$	87,298.18	$	75,088.14		
	AMOUNT	NET AMOUNT	AMOUNT		GENERAL		SERIES 2018		
	BILLED		RECEIVED	DUE		FUND		DEBT		
$	81,193.16	$								
			81,193.16	$	$	43,649.09	$	37,544.07		
$	40,596.58	$	40,596.58	$	$	21,824.54	$	18,772.04		
$	40,596.58	$	40,596.58	$	$	21,824.54	$	18,772.04		
$	162,386.32	$	162,386.32	$	$	87,298.17	$	75,088.15		

Tohoqua Development Group, LLC

DATE	Check

RECEIVED	Num

DUE

DATE

11/1/18

2/1/19

5/1/19

$	106,132.00				$	106,132.00	$		
	AMOUNT	NET AMOUNT		AMOUNT		GENERAL	SERIES 2018		
	BILLED	RECEIVED		DUE		FUND	DEBT		
$	53,066.00								
			$	53,066.00	$		$		
$	26,533.00		$	26.533.00	$		$		
$	26,533.00			26,533.00					
			$		$		$		
									
$	106,132.00	$	$	106,132.00	$		$		

11

SECIIO

N

3

Tohoqua

Community Development District

Payee

1	Earlhlec, LlC

General F1,1nd

FY2018

FY19	Funding Request	#2	
November 30, 2018		
	General Fund		
	FY2019		

	Inv# 1127- Phase l  Landscape			
		Maintenance - October 2018			
	lnvll 1128 - Cross Pnirie Parkway Landscape Maintenance -	October 2018		
2	Governmental Management services			
				
	Inv# 17. Management Fees• November 2018			
	Inv# 18 - Field Management - November 2018			
3	latham, Shuker, Eden & Beaudine, LLP			
	Inv# 83261 -	District Counsel • Oc:tcber 2018			
					
4	Poulos & Bennett			
	Inv#				
	17•188(10) • Engineering Services-September 2018			
s	Supervisor Fees			
	November 7, 2018			
	Andre Vidrine			
	Marcus Hooker			
	Ji1mesDowd				
			Total:		

$

$

	s	
	s	
	$	
	s	
	$	
95.00		
	$	
	$	
	$	
95."2_	$	
	$	

5,410.00

3,410.00

3,586.91

1,666.67

734.71

215.30

215.30

215.30

lS,~54.l.9

15,549.19

Plea.ie make checl< paya hie to:

Tohoqua		
	Community Development Dlsttltt		
914S	Narcoossee Road, Suite A206		
			
Orlando, FL 32832		

Wire Funds To:

TohoqUil	Community Development District		
			
SunTr11St Bank, NA		
ABA# 061000104		
Acc:t# 1000193640074		
Contact: Kelly Lawler		
1407) 237-1072		

~~	EarthTec, LLC		
			
~ \	6386 Beth Road		
EIIRTIITEC			
	Orlando, FL 32824		

Bill To

George S. Flint

Governmental Management Services

Central Florida, LLC

135 West Central Blvd Suite 320

Orlando, Florid 32801

	Invoice		
Date	Invoice#		
10/31/2018	1127		

RECEIVED

OCT262018

BY:_____

P.O.No.

Quantity		Descnpt1on		
				
0	Tohoqua Landscape Maintenance October 2018		
l			
	Tohoqua Phase 1	(CPP not included)		

Terms

Due on receipt

Rate

5,410.00

Project

Amount

0.00	
5,4!0	00	

Total

$5,410.

00

EarthTec, LLC

63 86 Beth Road

Orlando, FL 32824

Bill To

George S . Flint

Governmental Management Services

Central Florida, LLC
135 West Central Blvd Suite 320

Orlando, Florid 32801

Invoice

Date	Invoice#

10/31/2018	1128

RECEiVED

l	6 2018

BY: ______

P.O. No.

Quantity	Description		

0	Tohoqua Landscape Maintenance October 2018 I Tohoqua Cross Prairie Parkway

Terms

Due on receipt

Rate

3,410.00

Project

Amount

0.00

3,41000

Total

$3,410.00

GMS-Central Florida, LLC

1001 Bradford Way

Kingston, TN 3TT63

Bill To:

TohoquaCDD

135 West Central Blvd.
Suite320
Orlando, FL 32801

Invoice

Invoice II:  17

Invoice Date:  11/1/18

Due Date: 11/1/18

Case:

P.O. Number:

Total

Payments/Credits

Balance Due

$3,586.91

$0.00

$3,586.91

GMS-Central Florida, LLC

1001 Bradford Way

Kingston, TN 37763

em To:

TohoquaCDD

135 West Central Blvd.
Sulte320

Orlando, FL 32801

Field	- November 2018		
Management			

Invoice

Invoice I':	18

Invoice Date:  11N/18

Due Date:  11/1/18

Case:

P.O. Number:

1,666.67	1,666.67	

Total

Payments/Credits

Balance Due

$1,666.67

$0.00

$1,666.67

			LATHAM,			
			SHUKER, EDEN & BEAUDINE, LLP		
			ATTORNEYS	AT  LAW		
						
			ll J N. MAGNOLIA AVE, STE 1400		
			ORLANDO, FLORIDA 32801		
			POST			
			OFFICE BOX 33S3		
			ORLANDO,			
			FLORIDA 32802		
			TELEPHONE:			
			(407)481-5800		
			FACSIMILE:	481-5801		
November 16,	(407)			
	20,a			
Tohoqua	Community			
e/oGMS		Development District			
135	West Central Blvd., Suite 320			
Orlando,	FL 32801			

INVOIC E

Matter ID: 8249-001

General

For				
Professional			
	Services Rendered:		
10/03/201B	ACD	Prepare for and attend board meeting.	
10/29/2018	ACD	Review and		
		respond regarding	
			meeting agenda.	
For				
Disbursements Incurred:		

Invoice# 83261

Federal ID#

2.10hr

0.50hr

Total Professional Services:

$556.50

$132.50

$689.00

10/0312018	Check#							
	46578 ANDREW						
		D'ADESKY;					
			Disbursement				
				for JAC/8249-			
	d'AdeskyTravel to Board Meeting	on 09.13.1	B	001/Andrew		
10/1112018	Check#							
	45617 ANDREW						
		D'ADESKY;					
			Disbursement				
				for JAC/8249-	IAndrew		
	d'AdeskyTravel to	on 10.03.18	001			
10/31/2018		Board meeting					
	Document Reproduclion e<pense						

$23.65

$15.81

$6.45

BiUed

Through:

October

31.

2018

	Total		
	Disbursements Incurred'.		
INVOICE SUMMARY			
For Professional Services:	2.60Hours		
For Disbursements Incurred:			
			
New Charges			
this Invoice:			
Previous Balance:			
less			
Payment and Credits Received:			
Outstanding Balance:			
Plus			
New Charges this Invoice:			
Total Due:			

$45.	71	
$689.00	
$45.71	
$734.71	
$3,874.75	
$0.00	
$3,874.75	
$734.	71	
$4,609.46	

Page

1

Poulos

&

Bennett,

LLC

2602 E. Livingston Orlando, FL 32803 407-487-2594

St.

TohoquaCDD

District Manager

135 W. Central Blvd., Suite

Or1ando, FL 32801

Professional services for the period

320

ending:

September

30,·201

a

Invoice number	17-188(10)		
Date				
		10/31/2018		
				
Project	17-188	TOHOQUA COD		

Invoice Summary

Description

.01 INTERIM COD ENGINEER

.02 COD ENGINEER SERVICES

.03CDD BOND

.99 REIMBURSABLE EXPENSES

	Contract	Percent	Prior	Total	Remaining	Current		
	Amount	Complete						
			BIiied	Billed	Percent	Billed		
	0.00							
		0.00	4,375.00	4,375.00	0.00	0.00		
	0.00							
		0.00	1,472.50	1,567.50	0.00	95	.00		
	0.00								
		0.00	1,752.50	1,752.50	0.00	0.00		
								
	0.00							
		0.00	2.10	2.10	0.00	0.00		
Total								
	0.00		7,602.10	7,697.10		95.00		

Hourly Tasks:

.02 COD Engineer Services

Practice Team Leader				
Agenda and GMS coordination				
Aging Summary					
Invoice	invoice Date	Outstanding	Current		
Number					
17-188(8)	07/31/2018	144.60			
17-188(9)	09/28/2018	95.00			
	Total	239.60	0.00		

Over30

95.00

95.00

Hours	Rate	Billed		
		Amount		
0.50	190.00	95.00		
	Invoice total	95.00		
				
Over60	Over90	Over120		
				
	144.60			
0.00	144.60	0.00		

Tohoqua COD

Net30

days

Invoice

date

10/31/2018

Page

1