Tohoqua

Community Development District

Agenda

September

5,

2018

A

GE

NDA

Tohoqua

Community Development District

135

W.

Central Phone:

Blvd., Suite 320, Orlando, Florida 32801 407-841-5524- Fax: 407-839-1526

August

29, 2018

Board of Supervisors

Tohoqua Community

Development District

Dear

Board Members:

The  regular	
District	will	
Library,	305	
meeting:		

meeting	of  the  Board  of  Supervisors	of  Tohoqua		
be held						
Wednesday, September 5,	2018 at 9:00 AM		
Campus Street, Kissimmee,				
	Florida.	Following is		

Community	Development		
at the	Osceola Branch		
the	West			
	advance		agenda for the		

1.

2.

3.

4.

5.

Roll Call	Audit Committee Meeting		
			
Public			
Comment Period			
Approval of Minutes of	June 6, 2018 Meeting		
Tally of Audit Committee Members Rankings and Selection		
Adjournment			

of

an

Auditor

1.

2.

3.

4.

5.

6.

7.

			Board of	Supervisors Meeting					
											
Roll Call													
Approval of	Minutes	of the June 6,	2018 Meeting							
Public Hearing												
A.	Consideration	of											
			Resolution 2018-13	Adopting the	Fiscal Year 2019	Budget and		
	Relating to Annual Appropriations					
B.									
	Consideration	of	Resolution  2018-14	Imposing	Special   Assessments	and		

	Certifying an Assessment	Role						
										
Staff Reports													
A.	Attorney												
B.	Engineer												
C.	District Manager's Report										
	i.	Balance Sheet and	Income Statement						
	ii.								
		Consideration of Funding Request #8,	#9 & #10				
	iii.						
		Approval of Fiscal Year 2019 Meeting	Schedule				
Other	Business												
Supervisors Requests												
Adjournment												

The second	the Public Comment Period		
order of business of the Audit Committee Meeting is			
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 the approval of the		

minutes from the	June 6, 2018 meeting.	The minutes are	enclosed for your	review. The third		
order of							
	business is the tally of						
		the audit						
			committee members	rankings				
					and selection of	an		
auditor.								
	Rankings from all audit	committee members	will be tallied at the meeting to develop		
					
an overall audit					

	committee ranking. The RFP responses				separately and	the		
tally		provided under separate cover.	have been provided				
sheet will be									

The second of the June

order of business of		
6,	2018	meeting.  The		

the Board of minutes are

Supervisors meeting is the enclosed for your review.

approval

of the minutes

The	third	order	of		business	opens	the	public	hearing.	Section	A	is  the	consideration  of		
Resolution														
	2018-13		adopting										
				the  Fiscal  Year									
					2019  budget  and	relating			
							to  the  annual		
										
appropriations. A copy of the	Resolution and budget		are enclosed for	your	review. Section B is		
the	consideration  of  Resolution  2018-14	imposing		special  assessments			
					and  certifying  an		
assessment role. The Resolution is enclosed for	your		review and a	copy of			
					the assessment roll		
will	be available at the												
																		
					meeting for review.														
The fourth	order	of	business  is Staff Reports.   Section C is  the  District Manager's Report.		
Section  1  includes				
	the  balance	sheet  and	income	statement  for  review.   Section  2 is  the		
consideration  of									
	funding  requests  #8,  #9	and		#10.	A  copy  of	the	funding  requests  and		
supporting	documentation is	enclosed for	your	review. Section 3 is the	approval of the Fiscal		
								
Year 2019 meeting schedule. A copy of the	sample schedule is							
															enclosed for your review.		

The balance of the have any questions,

agenda	discussed		
will be			
please contact me.		

at

the meeting.

In

the

meantime,

if

you

should

Sincerely,

George District

S. Flint

Manager

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

A UDIT

CO

MM

ITfEE

M EETING

SECTION

Ill

		MINUTES OF MEETING		
		TOHOQUA		
	COMMUNITY DEVELOPMENT DISTRJCT		
	The Tohoqua Community Development District Audit Committee met Wednesday, June		
6,	2018 at 9:15 a.m. at the West Osceola Branch Library, 305 Campus Street, Kissimmee, FL.		
			
	Present were:			
	Andre Vidrine	Chairman		
	Kaitlyn Noyes			
	James Dowd			
	George Flint			
FIRST ORDER OF BUSINESS	Roll Call		

Mr.

Flint called the Audit Committee meeting to

order at

9:

15

a.m.

SECOND ORDER OF BUSINESS	Public Comment Period	

Mr. Flint:

There

are

no

members

of

the public here so we will move on.

THIRD ORDER OF BUSINESS		Audit Services				
A.	Approval	of Request for	Proposals and Selection Criteria				

	Mr. Flint: We have included the	recommended instructions in the	agenda as well as the		

selection criteria. These are the standard instructions we use for bidding out auditing services.  We		
are  asking that they	provide  five  years	of					
							pricing.  The  District would  enter into  an  annual		
engagement letter for  each year.  Historically, we have bid out every three years  but we are		
recommending that we shift that to five years. This	locks in five years	of		
										pricing but does not		
obligate you to retain them for all five years. The selection criteria are specified with the exception		
of price which you can	include or exclude. You could choose to make the selection solely based		
						
on												
qualifications. However, we recommend you include price because it is a very price competitive		
industry. The criteria	include the ability of					
							personnel, their experience, their understanding and the		
scope, their ability to furnish the services, and price. Each criterion is weighted equally at 20 points.		

You could change

the

weighting

if

you chose to do that.

We've

found that 20-point equal weighting

works fine. We will advertise this in the Orlando Sentinel but we also mail it out to around a half

June 6, 2018

TohoquaCDD

dozen firms that do 98% of these audits. We typically get at least four responses. We bring the responses back to the Audit Committee at your next meeting for review and ranking.

On MOTION by Mr. Vidrine seconded by Mr. Dowd with all in favor the RFP and Selection Criteria was approved.

B.

Approval

of

Notice

of

Request for Proposals for Audit Services

Mr.

Flint: This notice will run in the Orlando Sentinel.

On MOTION by Mr. Vidrine seconded by Mr. Dowd, with all in		
favor the Notice	of Request for	Proposals for Audit Services was		
approved.				

C.

Public

Announcement

of

Opportunity

to

Provide Audit Services

Mr.  Flint:  Through  the  information that  is  provided  in  the  agenda,  we  are  publicly	
announcing the opportunity to provide auditing services.	
FOURTH ORDER OF BUSINESS	Adjournment	
Mr. Flint adjourned the meeting at 9:20 a.m.	
On MOTION by Mr. Vidrine seconded by Mr. Dowd with all in favor	
the Audit Committee meeting adjourned at 9:20 a.m.	

2

SECTION

IV

This

item

w ill

be

provided

under

separate

cov

er

B OARD OF SUPERVISORS

M EETING

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, June 6, 2018 at 9:00 a.m., at the West Osceola	
Branch Library, 305 Campus Street, Kissimmee, FL.	
Present and constituting a quorum were:		
Andre Vidrine	Chairman	
Kaitlyn Noyes	Assistant Secretary	
James Dowd	Assistant Secretary	
Also present were:		
George Flint	District Manager	
Andrew d' Ade sky	District Counsel	
Eric Warren	District Engineer by telephone	

FIRST

ORDER

OF

BUSINESS

Roll Call

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

SECOND

ORDER

OF BUSINESS

Public Comment Period

There

being

no members

of

the public present at the meeting, the next item followed.

THIRD ORDER OF BUSINESS

Approval

Meeting

of

Minutes

of

the March

7,

2018

Mr. Flint:

Did the Board have any

additions,

deletions

or

corrections to the minutes?

Mr. Vidrine:

I

don't

have any.

On MOTION by Mr. Vidrine, seconded by Mr. Dowd, with all favor, the minutes of the March 7, 2018 Meeting, were approved presented.

in

as

June

6,

2018

TohoquaCDD

FOURTH ORDER OF BUSINESS

Consideration	of	Resolution	2018-12

Approving the Proposed Fiscal Year 2019
Budget and Setting a Public Hearing

Mr.  Flint:  This	resolution sets a public hearing and approves  the proposed budget.  I		
					
would suggest holding the public hearing at your August 1	meeting.  Also, Exhibit A to the		
					st			
resolution is a build out budget that	includes a build out per unit assessment amount of $787 per		
							
unit. That sets a ceiling for the Board, and at your August meeting we can bring that back down		
if it needs to be lowered. This is a	preliminary budget and it is not binding on the Board, but it		
						
does allow us the	flexibility going into the budget hearing in August to be able to reduce it as		
				
necessary. We	understand that the expenses and the assessments reflected in the proposed budget		
			
may not be what ultimately gets adopted in August.			
	On MOTION by Mr.	Vidrine, seconded by Mr.	Dowd, with all in		
favor,  Resolution  2018-12  Approving the  Proposed  Fiscal  Year		
2019 Budget and Setting a Public Hearing for August  15\ 2018,		
was approved.					

FIFTH ORDER OF BUSINESS

Appointment

Chairman

of

Audit	Committee	and

Mr.

audit. The

Flint: The District, as a government entity, is required state requires a selection process for the auditor that

to have an annual independent includes appointing an Audit

Committee and designating a Chair person. Typically, we recommend the Board appoint themselves as the Audit Committee and one of the Board Members as the Chair. The only responsibility the Audit Committee has is approving the RFP and selection criteria. Once the responses come in you rank the responses against the selection criteria that you approved.

On MOTION by Mr. Vidrine, seconded by Mr. Dowd, with all in favor, Appointment of the Board Members as the Audit Committee and Mr. Vidrine as Chairman, was approved.

SIXTH ORDER OF BUSINESS

Approval

of

Disclosure

of

Public Financing

Mr.

Flint:	At the time the agenda was emailed out, the disclosure was not ready. It was

subsequently emailed out, and we handed out a copy to you this morning.

One

of

the disclosure

2

June

6, 2018

TohoquaCDD

requirements that the District has is once you issue bonds, you have to record a Notice of Public		
Disclosure.  This  is  a  standard  document,  and  once  this  is  recorded  anyone  who  is  buying		
property within the District will receive this with the Title and Notice of Establishment. This is		
for  Assessment Area	1 and it describes what the CDD is, how it is governed, and what was		
financed with the Series 2018 bonds. We also have the	assessments, fees, and charges. On page		
							
8, we list the per unit debt service						
		assessments for the Series 2018 bonds.		
Mr. d' Adesky:	I think pursuant to our interlocal	agreement, we have to send this to the		
								
County. It is good to do so anyways,	just to be transparent.		
Mr.  Flint:  This is  somewhat	of a static	document;  the Board composition is going to		
						
change from time to time and when that happens we do not go in and record a new document.		
On MOTION by Mr.	Vidrine, seconded by Mr. Dowd, with all in		
favor,	the	Disclosure  of  Public  Financing,  as  amended,  was		
approved.			

SEVENTH A.

ORDER OF BUSINESS	Staff Reports	
Attorney		

Mr. Flint:  Andrew, do you have anything else?			
Mr. d' Adesky:  Yes, I just have one item, the conveyance since the last meeting.	I just	
want to put on the record that we recorded the conveyances after receipt	of the completed plat.	
We have			
provided a copy of the deed from the CDD to the City to record. That will transfer the	
roads and alleys to the City of St. Cloud. That's all I have at this time.			

B.

Engineer

Mr.

Mr.

Flint:	Eric, do you have anything?

Warren:  I do not have anything.

C.

District Manager's Report		
i.	Balance Sheet and Income Statement		

Mr. Flint: You have the required, but if the Board has

Unaudited	Financial Statements through April 30	th	•		

any questions, we can discuss those.   You can see		

No the

action is Capital

3

June

6,

2018

TohoquaCDD

Project Fund has about $13,000 in $50,000.

it.

To

date, we have had developer contributions

of

about

ii.

Consideration

of

Funding Requests

#6

and #7

Mr.	Flint:  You have Funding Request #6, totaling					
		$12,445.61. Funding Request #7 totals		
$5,407.52.   Are there any  questions on the Funding	Requests?	If	not,  we need	a motion to		
							
approve them.						
	On MOTION by Mr. Vidrine, seconded by	Mr.	Dowd, with			
	all in favor, Funding Requests #6 and #7, were approved.			

iii.

Presentation

of

Number

of

Registered Voters - 0

Mr.	Flint: Each year we are required to		
April 15	th	•	We currently have 0. Once you have		
					
Board from landowner to general election. Each		
we will announce it.		

announce the number of registered voters as of 250 registered voters, you start transitioning the year you will see this letter on your agenda and

EIGHTH ORDER OF BUSINESS	Other Business	
There being none, the next item followed.		
NINTH ORDER OF BUSINESS	Supervisors Requests	
There being none, the next item followed.		
TENTH ORDER OF BUSINESS	Next Meeting Date	

Mr.

we will not

contact the

pt_

Mr.

Mr.

Flint: The meeting notice shows your meet on that day. We will cancel that Board and schedule a special meeting.

Vidrine: Okay, thank you.

Dowd: Perfect.

next meeting being on the Fourth of July, so meeting and ifwe need to meet in July we can Otherwise, the next meeting will be August

ELEVENTH ORDER OF BUSINESS	Adjournment

4

June

6, 2018

TohoquaCDD

Mr.

Flint:  If there's nothing further, we need a motion to adjourn.	
On MOTION by Mr. Vidrine, seconded by Mr. Dowd,	with	
favor, the meeting was adjourned.		

all in

Secretary / Assistant Secretary

Chairman/

Vice Chairman

5

SECTION

Ill

SECTION

A

	RESOLUTION 2018-13		
THE ANNUAL APPROPRIATION RESOLUTION OF THE TOHOQUA COMMUNITY		
DEVELOPMENT  DISTRICT  (THE  "DISTRICT")  RELATING  TO  THE  ANNUAL		
APPROPRIATIONS  AND	ADOPTING  IBE	BUDGET  FOR  THE  FISCAL  YEAR		
BEGINNING OCTOBER 1,	2018, AND			
				
	ENDING SEPTEMBER 30, 2019.		

WHEREAS, the	District Manager has, prior to the		
Board of Supervisors (the			
	"Board") a proposed budget for the		
and  complete				
	financial  plan  for  each  fund  of the Tohoqua		
provisions of Section			
	190.008(2)(a), Florida Statutes; and		

fifteenth (15	th	)  day in June, 2018,  submitted to the		
				
next ensuing budget year along with an explanatory		
Community  Development District,  pursuant to the		

WHEREAS, Budget"), the District over the area included

at least sixty-(60) days prior filed a copy of the Proposed in the District pursuant to the

to the adoption of the	proposed annual budget (the "Proposed	
Budget with the local governing authorities having jurisdiction	
provisions of Section		
190.008(2)(b), Florida Statutes; and	

WHEREAS, such public hearing to

the Board set	2018, as the date for a public		
September 5,			
be given by	hearing thereon and caused notice		
publication pursuant to Section 190.008(2)(a), Florida Statutes; and		

of

WHEREAS,	Section	l90.008(2)(a), Florida Statutes,	requires that, prior to October	1, of each year, the		
District Board by						

passage of the Annual Appropriation				
and		Resolution shall adopt a budget for the ensuing fiscal year		
appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during		

the

ensuing fiscal year;

and

WHEREAS, the District Manager has prepared a Proposed Budget, whereby the budget shall project cash receipts and disbursements anticipated during a given time period, including reserves for contingencies emergency or other unanticipated expenditures during the fiscal year.

the for

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

Section

1.

Budget

a.

b.

c.

That the Board of Supervisors has					
	reviewed the District Manager's		
is on file with the office of the District Manager and at the	Proposed Budget, a copy of which		
	District's Records Office, and hereby		
approves certain amendments thereto, as shown in Section 2 below.		
That  the  District  Manager's  Proposed  Budget,  as	amended	by  the  Board,  is  hereby  adopted  in		
accordance with the	provisions of Section 190.008(2)(a), Florida Statutes, and incorporated herein by		
reference; provided, however, that the comparative figures	contained in the adopted budget may be		
subsequently revised  as  deemed necessary by the District Manager to  reflect  actual revenues  and		
expenditures for Fiscal Year 2018 and/or revised projections for Fiscal Year 2019.		
That the adopted budget, as amended, shall be					
	maintained in the office of the District Manager and at		
the District's Records Office and identified as "The Budget for Tohoqua Community Development		
District for the Fiscal Year		adopted by the Board of Supervisors on		
September 5, 2018.	Ending September 30, 2019", as			

Section

2.

Appropriations

There is hereby			
appropriated out of the revenues of the Tohoqua Community Development District, for the		
fiscal year	$____ to  be  raised  by		
beginning October 1, 2018, and ending September 30, 2019, the sum of			
the levy of assessments and otherwise, which sum is deemed by the Board of			
Supervisors to be necessary to defray		
all expenditures of the			
District during said budget year, to be divided and appropriated in the following fashion:		

TOTAL GENERAL FUND TOTAL DEBT SERVICE FUND TOTAL ALL FUNDS

$______

$______

$______

Section 3.	Supplemental Appropriations

The

purpose from

a.

b.

c.

Board may authorize by resolution, supplemental appropriations or revenue changes for any lawful		
funds on hand or estimated to be				
	received within the fiscal year as follows:			
Board may authorize a				
item.	transfer of the unexpended balance or portion thereof of any appropriation		
					
Board may authorize an appropriation from the				
	unappropriated balance of any fund .			
Board may increase any revenue or income budget	amount to reflect receipt of	any additional		
unbudgeted	monies and make the corresponding change to appropriations or the unappropriated		
balance.			

The District Manager and						
	Treasurer shall have the power within a given fund to authorize the transfer of		
any unexpected balance of any appropriation item or any portion thereof, provided such transfers do not	exceed Ten		
Thousand	($10,000) Dollars or have the effect of causing more than  10% of the total appropriation	of a given		
program or project to be transferred previously				
of		10%	approved transfers included.  Such transfer shall not have the effect		
causing a more than $10,000 or		increase, previously approved transfers included, to the original budget		
appropriation for the receiving program.  Transfers within a	program or project may be approved by the Board of		
Supervisors.  The District Manager or Treasurer must establish administrative procedures which require infonnation		
on the request fonns proving that such transfer requests comply with this section.			

Introduced,

ATTEST:

considered favorably, and	th	day of September, 2018.					
							
adopted this 5							
		BOARD	OF	SUPERVISORS	OF	THE		
		TOHOQUA					
			COMMUNITY		
		DEVELOPMENT DISTRICT				

By: _____	_	_	___	____

Secretary
Its: ___	______________

_

Exhibit A

•	•

•

•

•

•

'--•

c,

e	•
	'-

•

('

•	•
,-,

e

•
'.t

Tohoqua

Community Development District

Proposed Budget

FY2019

Table of Contents

1-2

3-9

10

11

12-13

General Fund

General Fund Narrative

Capital Reserve Fund

Debt Service Fund Series 2018

Amortization Schedule Series 2018 ----------------------

Description

Revenues

Developer Contributions Assessments - Platted Assessments - Direct (Unplatted)

Total Revenues

Expenditures

Administrative

Supervisor Fees

FICA Expense

Engineering

Attorney

Annual Audit

Assessment Administration

Arbitrage

Dissemination

Trustee Fees

Management Fees

Information Technology

Telephone

Postage

Insurance

Printing & Binding

Legal Advertising

Other Current Charges

Office Supplies

Dues, Licenses & Subscriptions

Total Administrative:

0Q~C5!tiQl1~ ~ M.5!iC1UlC15!C1~~

Contract Services

Field Management

Amenities Management

Landscape Maintenance

Lake Maintenance

Wetland Maintenance

Wetland Mitigation Reporting

Pool Maintenance

Pest Control

Janitorial Services

Subtotal:

		Tohoqua		
Community Development District	
		Proposed Budget		
		General Fund		
		Fiscal Year 2019		
Adopted	Actual	Projected	
Budget	thru	Next2	
FY2018	7/31/18	Months	
$98,199	$66,743	$18,176	
	$0	$0	$0	
	$0	$0	$0	
$98,199	$66,743	$18,176	
$9,600	$3,000	$1,600	
$734	$230	$120	
$12,000	$2,767	$1,500	
$25,000	$16,166	$3,000	
	$0	$0	$0	
	$0	$0	$0	
	$0	$0	$0	
	$0	$2,083	$834	
	$0	$0	$0	
$35,000	$29,167	$5,834	
$1	,100	$1,369	$200	
$300	$7	$10	
$1,000	$106	$200	
$5,665	$5,000	$0	
$1	,000	$737	$200	
$5,000	$9,942	$200	
$1,000	$123	$100	
$625	$151	$100	
$175	$175	$0	
$98,199	$71,021	$13,898	
	$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	

Total		
thru			
9/30/18	
$84,919	
		$0	
		$0	
$84,919	
$4,600	
$350	
$4,267	
$19,166	
		$0	
		$0	
		$0	
$2	,917	
		$0	
$35,	001	
$1	,569	
	$17	
$306	
$5,000	
$937	
$10,142	
$223	
$251	
$175	
$84,919	
		$0	
		$0	
		$0	
		$0	
		$0	
		$0	
		$0	
		$0	
		$0	
		$0	

Proposed		
Budget		
FY2019		
$587,250		
$258,831		
$106,132		
$952,213	I	
$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		
s11s,001	1	
$20,000		
$75,000		
$350,000		
$10,000		
$5,000		
$6,000		
$12,500		
$600		
$12,500		
$491,soo	1	

Description

	Tohoqua					
Community Development District				
	Proposed Budget					
	General Fund					
	Fiscal Year 2019					
Adopted	Actual	Projected	Total	Proposed		
Budget	thru	Next2	thru	Budget		
FY2018	7/31/18	Months				
			9/30/18	FY2019		

Repairs & Maintenance

Landscape Replacement

Irrigation Repairs

General Repairs & Maintenance Operating Supplies

Road & Sidewalk Maintenance

Signage

Walls - Repair/Cleaning

Fencing

Subtotal:

Utilities

Pool - Electric

Pool-Water

Electric

Water & Sewer

Streetlights

Gas

Subtotal:

Amenities

Property Insurance

Pool Attendants

Pool Repairs & Maintenance

Pool Permits

Trash Collection

Telephone

Cable/Internet

Access Cards

Security/Alarms/Repairs

Repairs & Maintenance

Office Supplies

Activities

Termite Bond

Holiday Decor

Subtotal:

Other

Contingency

Capital Reserve

Subtotal:

Total Operations & Maintenance:

Total Expenditures

Excess Revenues/{Expenditures)

$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

$0

$0

$0

$0

$0

$98,199

$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

$0

$0

$0

$0

$0

$0

$71,021

($4,278)

$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	
$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	
$0	$0	
$0	$0	
$0	$0	
$0	$0	
$0	$0	
$13,898	$84,919	
$4,278	$0	
	Net Assessments	
	Add: Discounts & Collection	
	Gross Assessments	
	Assessable Units	
	Per Unit Gross Assessment	

$25,000			
$2,000			
$1,000			
$1,000			
$1	,500			
	$250			
$1,500			
	$250			
$32,soo	1		
$15,000			
$600			
$10,000			
$57,500			
$75,000			
$6,000			
$164,100	1		
$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	I		
s101,1so			
$25,000			
$15,262			
$40,262			
$836,212			
$952,213			
		$0			
$258,831			
$16,521			
$275,352			
		329			
$836.94			

2

Tohoqua

Community Development District

GENERAL

FUND

BUDGET

REVENUES:

Developer

Contributions

The District will enter into a Funding Agreement with the Developer to General Fund expenditures for the Fiscal Year.

Fund

the

Assessments

The  District will  levy a non-ad  valorem  assessment on  all the  assessable

property within the District in order to pay for the operating expenditures
during the fiscal year.

EXPENDITURES:

Administrative:

Supervisor

Fees

Chapter 190, Florida	Statutes, allows for each	Board member to receive	
meeting, not to exceed $4,800 per year paid to	each	Supervisor for	
devoted to District business and meetings.				

$200 per

the time

FICA

Exp

ense

Represents the Employer'sshare from Board of Supervisor checks.

of

Social

Security

and

Medicare taxes withheld

Engineering					
The District'sengineer will be			
e.g. attendance		providing general engineering services to the District,		
	and preparation for monthly board meetings, review invoices and		
various projects	as directed by the	Board of Supervisors and the District Manager.		
Attorney					
The District'slegal counsel will be	providing general legal services to the District,		
e.g.  attendance  and  preparation  for  monthly  meetings,  preparation  for  Board		
meetings, preparation and	review	of agreements, resolutions, and other research		
as directed by the Board of	Supervisors and the District Manager.		
Annual Audit					

The District

its financial

is required records on

by Florida Statutes to an annual basis.

arrange

for

an

independent audit

of

3

Tohoqua

Community Development District

GENERAL

FUND

BUDGET

Assessment Administration

The District

assessment

will contract to on all assessable

levy and administer the collection property within the District.

of

non-ad valorem

Arbitrage

The  District  will	contract  with  an	independent  certified		
				
annually  calculate  the  District's Arbitrage  Rebate  Liability		
Special Assessment Revenue Bonds.			

public  accountant  to on  the  Series  2018

Dissemination

The District is required by Rule 15c2-12(b)(S) which bond issues.

the Security	and	Exchange Commission to comply with		
				
relates to additional reporting requirements for unrated		

Trustee

Fees

The  District  issued  Series

deposited with a Trustee at

2018 Special Assessment USBank.

Revenue

Bonds

that

are

Mana

gement

Fees

The District receives Management,	Accounting and Administrative services as part		
of	a Management Agreement  with	Governmental  Management Services-Central		
Florida, LLC. The services include but are not limited to, recording and transcription		
of	board  meetings,  administrative	services,  budget  preparation,  all  financial		
reports, annual audits, etc.				

Information

Technolo

gy

Represents costs related to	District'saccounting	and information systems, District's		
website creation and maintenance,	electronic compliance with Florida Statutes and		
other electronic data requirements.			

Tele

phone

Telephone and fax machine.

Postage

Mailing

of

agenda packages, overnight deliveries, correspondence, etc.

4

Tohoqua

Community Development District

GENERAL

FUND

BUDGET

Insurance

The District's general liability, public officials liability and property insurance coverages.

Printing

&

Bindin

g

Printing and binding agenda packages for board meetings, printing computerized checks, stationary, envelopes etc.

Legal Advertising

of

The District is required public hearings, etc in a

to advertise various newspaper of general

notices for monthly Board meetings, circulation.

Other Current

Charges

Bank charges and any other miscellaneous expenses incurred during the year.

Office

Supplies

Miscellaneous office supplies.

Dues,

Licenses

&

Subscriptions

The District is required Opportunity for $175.

to pay This is

an annual fee to the Florida Department the only expense under this category for

of Economic the District.

Operations

&

Maintenance:

Contract Services:

Field

Mana

gement

Represents the	estimated costs of onsite field management of contracts for	the		
District  such  as  landscape  and  lake	maintenance.  Services  to  include  onsite		
inspections, meetings with contractors,			
	monitoring of utility accounts, attend Board		
				
meetings and receive and respond to property owner phone calls and emails.			

Amenities

Mana

gement

The District will contract with a vendor to provide amenity center management services, amenity operations services and programming services.

5

Tohoqua

Community Development District

GENERAL

FUND

BUDGET

Landscape Maintenance

Represents the areas of the completed.

estimated  maintenance of the  landscaping

District	after  the	installation	of	landscape

within the common material has been

Lake Maintenance

Represents estimated costs for maintenance to all within District boundaries.

lakes

the District must maintain

Wetland Maintenance

The District will District.

incur

costs

related to maintaining wetlands located throughout the

Wetland Mitigation Monitoring

The District will incur costs for scheduled monitoring throughout the District. The amounts are estimated.

of

mitigation

areas

located

Pool Maintenance

Represents estimated the District.

costs

of

regular cleaning

and

treatments

of

the pools within

Pest Services

The District will

incur

costs

for pest control treatments to its amenity facilities.

Janitorial Services

Represents estimated costs to provide janitorial services District'samenity facilities.

and

supplies for  the

Repairs

&

Maintenance

Landscape Replacement

Represents estimated costs related to the throughout the fiscal year.

replacement

of

any landscaping needed

Irrigation

Re

pairs

The District will incur systems. The amount is

costs based

related to repairing and maintaining its irrigation on estimated costs.

6

Tohoqua

Community Development District

GENERAL

FUND

BUDGET

General

Re

pairs

&

Maintenance

Represents estimated costs for facilities throughout the District.

the general  repairs and maintenance

of

various

Operating Supplies

Represents estimated common areas.

costs

of

supplies purchased for operating and maintaining

Road

&

Sidewalk Maintenance

The District will incur costs related to maintaining the roads and sidewalks within	
its boundaries. The amount	is estimated .	
Siqnage		

Represents estimated costs year.

to

replace miscellaneous signs throughout the fiscal

Walls

-

Re

pair/

Cleanin

g

Represents estimated costs District.

of

repairing  and  cleaning  walls  maintained  by  the

Fencing

Represents estimated costs for maintaining fences during the fiscal year.

Utilities:

Pool

-	Electric

Represents estimated electric charges for the District'spool.

Pool-

Water

Represents estimated water charges for the District'spool.

Electric

Represents estimated

electric

charges

of

common areas throughout the District.

Water

&

Sewer

Represents estimated costs for water and refuse services provided for common areas throughout the District.

7

Tohoqua

Community Development District

GENERAL

FUND

BUDGET

Streetlights

Represents the cost to maintain street lights within expected to be in place throughout the fiscal year.

the District

Boundaries

that

are

Represents estimated gas services provided at the amenity facilities.

Amenities:

Prope

rty

Insurance

The District will incur fees to insure items owned by the		
needs.	Coverage is provided by Florida Insurance Alliance		
			
providing insurance coverage for government agencies.		

District for its property (FIA). FIA specializes in

Pool Attendants

Represents the estimated cost of the operating season for the pool.

having

pool

attenda_nts

during certain times throughout

Pool

Re

pairs

&

Maintenance

Estimated miscellaneous pool maintenance costs not included under the District'sregular pool agreement.

Pool Permits

Represents annual Health.

costs

of

required

pool

permits paid to the Florida

Department

of

Trash Collection

Represents estimated trash removal services.

Telephone

Represents

the

estimated operating telephone costs incurred by the District.

Cable/

Internet

Represents the estimated cost District'samenities.

of

providing  cable  and  internet services to  the

8

Tohoqua

Community Development District

GENERAL

FUND

BUDGET

Access

Cards

Represents the estimated cost for providing and maintaining system.

an

access

card

Security/Alarms/Repair			
Represents  estimated  costs	of	maintaining  security  systems  for  the  amenity	
facilities within the District and any maintenance needed to those systems.	

Repairs

&

Maintenance

Represents estimated costs for general repairs and maintenance amenities.

of

the District's

Office Supplies

Represents the cost operations.

of

daily office supplies required  by the District to facilitate

Activities

The onsite management company for the various activities throughout the year. The related to supplies, notices and other items to

District will coordinate and provide amount represents estimated costs run these activities.

Termite

Bond

The District will incur annual

fees for

the termite bonds

of

its amenity facilities.

Holida

y Decor

The District will Holidays.

incur costs related

to the

decoration

of

common areas during the

Other:

Contingency

Represents funds fiscal year that do

allocated to not fit into

expenses that the District could incur throughout the any standard category.

Ca

pital

Reserve

The District will fund an	annual amount for future cost related to replacement and	
repair of capital assets	of the District.	Upon completion, the District may have a	
Capital Reserve study prepared to ensure annually funding levels are sufficient.	

9

Tohoqua

Community Development District

Proposed Budget

Capital Reserve Fund

Fiscal Year 2019

Description

Revenues

Transfer In

Total Revenues

Expenditures

Capital Outlay

Total Expenditures

Excess Revenues/(Expendltures)

Adopted

Budget

FY2018

$0

$0

$0

$0

$0

Actual

thru

7/31/18

$0

$0

$0

$0

$0

Projected

Next2

Months

$0

$0

$0

$0

$0

Total	Proposed			
thru	Budget			
9/30/18	FY2019			
$0	$15,262			
$0	$15,262	I		
$0	$0	I		
$0	$0			
				
$0	$15,262	I		

10

Description

Revenues

Bond Proceeds

Special Assessments

Interest

Carry Forward Surplus

Total Revenues

Expenditures

	Tohoqua						
Community Development District					
	Proposed Budget						
	Debt Service Fund						
	Fiscal Year 2019						
Adopted	Actual	Projected	Total	Proposed			
Budget	thru	Next2	thru	Budget			
FY2018	7/31/18	Months					
			9/30/18	FY2019			
$0	$144,162	$0	$144,162	$0			
$0	$0	$0	$0	$138,078			
$0	$121	$0	$121	$0			
$0	$0	$0	$0	$51,536			
$0	$144,283	$0	$144,283	$189,614	I		

Interest Payment - 11/01		
Principal Payment - 05/01	
Interest Payment - 05/01		
Total Expenditures		
Excess Revenues/(Expenditures)	
1. Carry forward surplus Is	net of Reserves.	

$0	$0	$0	$0	
$0	$0	$0	$0	
$0	$23,708	$0	$23,708	
$0	$23,708	$0	$23,708	
$0	$120,575	$0	$120,575	
			Interest 11/1/19	

$51,415		
$35,000		
$51.415		
$137,sJo	I	
$51,784	I	
$50,593		

Product T	e	
Townhouse		
Single-Family 40'	
Single-Family	45'	
Single-Family	55'	
Slngle-Famil~	70'	

				Net Assessments	$138,078		
				Add: Discounts & Collection	$8,813		
				Gross A ssessments	$146,891		
	Maximum	Per Un	it	Per Unit			
	Annual						
No. of Units		Net Debt	Gross Debt			
	Debt Service	Assessment	Assessment			
101						
	$28,482	$282		$300			
71	$29,336						
		$413		$440			
88							
	$40,905	$465		$495			
68	$38,632	$568		$604			
1	$723	$723		$769			
329	$138,078						

11

	Tohoqua Community Development District	
	Series 2018, Special Assessment Revenue Bonds	
		(Term Bonds Combined)		
		Amortization Schedule		
Date	Balance	Principal	Interest	

Annual

11/1/18	
5/1/19	
11/1/19	
5/1	/20	
11/1/20	
5/1/21	
11/1/21	
5/1/22	
11/1/22	
5/1/23	
11/1/23	
5/1/24	
11/1/24	
5/1/25	
11/1/25	
5/1/26	
11/1/26	
5/1/27	
11/1/27	
5/1/28	
11/1/28	
5/1/29	
11/1/29	
5/1/30	
11/1/30	
5/1/31	
11/1/31	
5/1/32	
11/1/32	
5/1/33	
11/1/33	
5/1/34	
11/1/34	
5/1/35	
11/1/35	
5/1/36	
11/1/36	
5/1/37	
11/1/37	

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

2,165,000

2,165,000

2,130,000

2,130,000

2,095,000

2,095,000

2,060,000

2,060,000

2,020,000

2,020,000

1,980,000

1,980,000

1,935,000

1,935,000

1,890,000

1,890,000

1,845,000

1,845,000

1,795,000

1,795,000

1,745,000

1,745,000

1,690,000

1,690,000

1,635,000

1,635,000

1,575,000

1,575,000

1,515,000

1,515,000

1,450,000

1,450,000

1,380,000

1,380,000

1,310,000

1,310,000

1,235,000

1,235,000

1,155,000

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

35,000

35,000

35,000

40,000

40,000

45,000

45,000

45,000

50,000

50,000

55,000

55,000

60,000

60,000

65,000

70,000

70,000

75,000

80,000

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

51,415

51,415

50,593

50,593

49,770

49,770

48,948

48,948

48,008

48,008

47,068

47,068

46,010

46,010

44,953

44,953

43,895

43,895

42,720

42,720

41,545

41,545

40,253

40,253

38,960

38,960

37,550

37,550

36,140

36,140

34,613

34,613

32,968

32,968

31,323

31,323

29,560

29,560

27,680

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

75,123

137,008

135,363

133,718

136,955

135,075

138,078

135,963

133,848

136,615

134,265

136,798

134,213

136,510

133,690

135,753

137,580

134,290

135,883

137,240

12

Date

5/1/38

11/1/38

5/1/39

11/1/39

5/1/40

11/1/40

5/1/41

11/1/41

5/1/42

11/1/42

5/1/43

11/1/43

5/1/44

11/1/44

5/1/45

11/1/45

5/1/46

11/1/46

5/1/47

11/1/47

5/1/48

11/1/48

Totals

	Tohoqua							
		Community Development District				
Series 2018, Special Assessment Revenue Bonds				
		(Term Bonds Combined)						
		Amortization Schedule						
	Balance		Principal		Interest		Annual		
									
$	1,155,000	$	80,000	$	27,680	$			
$	1,075,000	$		$	25,800	$	133,480		
$	1,075,000	$	85,000	$	25,800	$			
									
$	990,000	$		$	23,760	$	134,560		
$	990,000	$	90,000	$	23,760	$			
$	900,000	$		$	21,600	$	135,360		
$	900,000	$	95,000	$	21,600	$			
$	805,000	$		$	19,320	$	135,920		
									
$	805,000	$	100,000	$	19,320	$			
									
$	705,000	$		$	16,920	$	136,240		
$	705,000	$	105,000	$	16,920	$			
$	600,000	$		$	14,400	$	136,320		
$	600,000	$	110,000	$	14,400	$			
$	490,000	$		$	11,760	$	136,160		
									
$	490,000	$	115,000	$	11,760	$			
$	375,000	$		$	9,000	$	135,760		
$	375,000	$	120,000	$	9,000	$			
$	255,000	$		$	6,120	$	135,120		
$	255,000	$	125,000	$	6,120	$			
									
$	130,000	$		$	3,120	$	134,240		
$	130,000	$	130,000	$	3,120	$			
									
$		$		$		$	133,120		
		$	2,165,000	$	1,951,535	$	4,140,243 l		

13

SECTION

8

RESOLUTION 2018-14				
A  RESOLUTION  OF  THE  BOARD  OF  SUPERVISORS  OF  THE			
TOHOQUA  COMMUNITY  DEVELOPMENT  DISTRICT  IMPOSING			
SPECIAL ASSESSMENTS AND CERTIFYING AN ASSESSMENT ROLL;			
PROVIDING  A  SEVERABILITY  CLAUSE;  AND  PROVIDING  AN			
EFFECTIVE DATE.				
WHEREAS, the T ohoqua				
Community Development	a local		
unit of special-purpose	District ("the District") is			
government established pursuant to Chapter 190, Florida Statutes for the		
purpose  of				
providing,  operating  and  maintaining  infrastructure  improvements,  facilities  and		
services to the lands within the District; and				

WHEREAS,

the District

is

located in Osceola County, Florida (the "County"); and

WHEREAS,	the   District   has	constructed	or	acquired	
improvements  and  provides  certain  services	in	accordance  with	
Improvement Plan and Chapter 190, Florida Statutes; and			

various infrastructure the District's adopted

WHEREAS,	the Board	of Supervisors of the District	("Board") hereby determines to		
undertake various operations and maintenance activities described in the District's budget for		
Fiscal Year 2018-2019 ("Operations and Maintenance Budget"),	attached hereto as Exhibit "A"		
and incorporated by reference herein; and				
					
WHEREAS,	the District must	obtain sufficient funds to provide for the operation and		
maintenance of the services and facilities provided by the District as	described in the District's		
budget for Fiscal Year 2018-2019; and						
						
WHEREAS,	the provision of such services, facilities, and			
within the District; and								operations is a benefit to lands		
											
WHEREAS,	Chapter 190,	Florida Statutes, provides that the District may impose special		
assessments on benefitted lands within the District; and					
WHEREAS,	The	District	has	previously levied an assessment for debt service, which the		
District desires to	directly collect, and which is also					
								indicated on Exhibit "A"; and		
WHEREAS,	it is	in the best interests of the District to proceed with the imposition of the		
special assessments for operations and maintenance on both					
set forth in the budget; and					platted lots and un-platted lands as		

WHEREAS, the	District desires to levy and		
			
platted  lands  special  assessments  reflecting  their		
maintenance budget; and			

directly collect on both the platted and un-		
portion	of	the	District's  operations  and		

1

WHEREAS, it is in the best interests of the District to adopt the Assessment Roll of the	
Tohoqua Community Development District (the "Assessment Roll") attached to this Resolution	
as Exhibit "B" and incorporated as a material part of this Resolution by this reference; and	
WHEREAS, it is in the best interests of the District to	permit the District Manager to	
amend the Assessment Roll adopted herein as the Osceola County Property Appraiser updates	
the property roll for Osceola County, for such time as authorized by Florida law.	

OF

NOW, THEREFORE, BE IT THE TOHOQUA COMMUNITY

RESOLVED BY THE BOARD OF SUPERVISORS DEVELOPMENT DISTRICT:

SECTION 1.	BENEFIT.	The provision of	the services,	facilities,  and operations as		
described in Exhibit	"A"	confer a special and peculiar benefit to the lands within the District,		
which benefits	exceed	or			
			equal the costs of the assessments.  The allocation of the costs to the		
specially benefitted lands is	shown in Exhibits "A" and "B ."									
																
SECTION 2.	ASSESSMENT	INPOSITION.	A special	assessment for operation and		
maintenance as provided for in							
	Chapter 190, Florida Statutes, is				
		hereby imposed and levied	on		
												
benefitted lands within the District in accordance with	Exhibits				
		"A" and	"B." The lien of	the		
special assessments for operations and maintenance imposed and	levied by	this Resolution shall		
be effective upon	passage	of this Resolution.								

SECTION 3.	COLLECTION.	The previously	levied debt service  assessments and		
operations and maintenance	assessments on both platted lots and	on	undeveloped and un-platted		
											
lands will be collected directly	by	the	District in accordance with			
				Florida law, as set forth	in		
Exhibits "A" and "B."										
	Assessments directly collected by the District are due according to the		
following	schedule:				
		50% due no later then November	1, 2018, 25%	due no later than February		
1, 2019 and 25% due no later than May	1,	2019. In the event that an				
																			assessment payment is not		
made in accordance with the schedule stated above, such assessment and any future scheduled		
assessment payments due for Fiscal Year 2019 shall be delinquent and shall accrue penalties and		
interest  in  the	amount	of	one  percent	(1 %)  per  month  plus  all  costs  of  collection  and		
enforcement, and shall either be enforced pursuant to a foreclosure action, or, at the District's		
discretion, collected	pursuant to the Uniform Method	on	a	future tax bill, which amount may		
include penalties,							
	interest, and costs of collection and						
		enforcement.  In the event an assessment		
						
subject to direct collection by the						
															
Counsel, without further			District shall be delinquent, the District Manager and District		
	authorization	by	the Board,	may  initiate		foreclosure  proceedings to		
													
collect and enforce the delinquent and remaining assessments.						

SECTION 4.  ASSESSMENT ROLL.

Resolution as Exhibit "B," is hereby certified.

The District's Assessment Roll, attached to this

SECTION 5.	ASSESSMENT ROLL AMENDMENT.	

The District Manager shall

keep appraised of all updates made to the County property roll by	Property Appraiser after the		
date of this			
			
Resolution, and shall amend the District's Assessment Roll in accordance with any		
such updates, for such time as authorized by Florida law, to the County property roll. After any		

2

amendment of the Assessment Roll, the District Manager shall file the District records.

the

updates to the tax roll

in

SECTION 6.	SEVERABILITY.	The	
more provisions of this		
	Resolution shall not affect	
portions ofthis Resolution, or any part thereof.		

invalidity or	unenforceability	of any one or		
				
the validity or			
	enforceability of the remaining		

SECTION 7.	EFFECTIVE  DATE.	This  Resolution		
passage and	of this Resolution by the Board of Supervisors		
adoption			
Development District.					

shall take effect upon the of the Tohoqua Community

PASSED AND

ADOPTED

this

5	th	day		

of

September, 2018.

ATTEST:

TOHOQUA	COMMUNITY

DEVELOPMENT DISTRICT

By:

Secretary/ Assistant Secretary

___

__

___

_

__

_

_	_

Its:

-

-------

------

3

•

•	•

•

Exhibit A

•	•

.,
'e
'-•
0•

••••
'	( '

•
• ''

Toho

q

ua

Community Development District

Proposed Budget
FY2019

Table of Contents

1-2

3-9

10

11

12-13

General Fund

General Fund Narrative

Capital Reserve Fund

Debt Service Fund Series 2018

Amortization Schedule Series 2018 ----------------------

Descri ption

Revenues

Developer Contributions Assessments - Platted Assessments - Direct (Unplatted)

Total Revenues

Expenditures

Administrative

Supervisor Fees

FICA Expense

Engineering

Attorney

Annual Audit

Assessment Administration

Arbitrage

Dissemination

Trustee Fees

Management Fees

Information Technology

Telephone

Postage

Insurance

Printing & Binding

Legal Advertising

Other Current Charges

Office Supplies

Dues, Licenses & Subscriptions

Total Administrative:

QllriWiltiQn§ iii M.s1.intenance

Contract Services

Field Management

Amenities Management

Landscape Maintenance

Lake Maintenance

Wetland Maintenance

Wetland Mitigation Reporting

Pool Maintenance

Pest Control

Janitorial Services

Subtotal:

		Tohoqua			
Community Development District	
		Proposed Budget			
		General Fund			
		Fiscal Year 2019			
Adopted	Actual	Projected	
Budget	thru	Next2	
FY2018	7/31/18	Months	
$98,199	$66,743	$18,176	
	$0	$0		$0	
	$0	$0		$0	
$98,199	$66,743	$18,176	
$9,600	$3,000	$1	,600	
$734	$230	$120	
$12,000	$2,767	$1,500	
$25,000	$16,166	$3,000	
	$0	$0		$0	
	$0	$0		$0	
	$0	$0		$0	
	$0	$2,083	$834	
	$0	$0		$0	
$35,000	$29,167	$5,834	
$1,100	$1,369	$200	
$300	$7		$10	
$1	,000	$106	$200	
$5,665	$5,000		$0	
$1,000	$737	$200	
$5,000	$9,942	$200	
$1,000	$123	$100	
$625	$151	$100	
$175	$175		$0	
$98,199	$71,021	$13,898	
	$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	

Total		
thru		
9/30/18	
$84,919	
	$0	
	$0	
$84,919	
$4,600	
$350	
$4,267	
$19,	166	
	$0	
	$0	
	$0	
$2,	917	
	$0	
$35,001	
$1,569	
$17	
$306	
$5,000	
$937	
$10,142	
$223	
$251	
$175	
$84,919	
	$0	
	$0	
	$0	
	$0	
	$0	
	$0	
	$0	
	$0	
	$0	
	$0	

Proposed		
Budget		
FY2019		
$587,250		
$258,831		
$106,132		
$952,213	I	
$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		
s11s,001	1	
$20,000		
$75,000		
$350,000		
$10,000		
$5,000		
$6,000		
$12,500		
$600		
$12,500		
$491,soo	1	

Description

Repairs & Maintenance

Landscape Replacement

Irrigation Repairs

General Repairs & Maintenance Operating Supplies

Road & Sidewalk Maintenance

Signage

Walls - Repair/Cleaning

Fencing

Subtotal:

Utilities

Pool - Electric

Pool-Water

Electric

Water & Sewer

Streetlights

Gas

Subtotal:

Amenities

Property Insurance

Pool Attendants

Pool Repairs & Maintenance

Pool Permits

Trash Collection

Telephone

Cable/Internet

Access Cards

Security/Alarms/Repairs

Repairs & Maintenance

Office Supplies

Activities

Termite Bond

Holiday Decor

Subtotal:

Other

Contingency

Capital Reserve

Subtotal:

Total Operations & Maintenance:

Total Expenditures

Excess Revenues/(Expenditures)

	Tohoqua				
Community Development District			
	Proposed Budget				
	General Fund				
	Fiscal Year 2019				
Adopted	Actual	Projected	Total		
Budget	thru	Next2	thru		
FY2018	7/31/18				
		Months	9/30/18		
$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				
		$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		
$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				
		$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		
					
$0	$0				
		$0	$0		
$0	$0	$0	$0		
$0	$0	$0	$0		
$0	$0	$0	$0		
$0	$0	$0	$0		
$98,199	$71,021	$13,898	$84,919		
$0	($4,278)	$4,278	$0		
			Net Assessments		
			Add: Discounts & Collection		
			Gross Assessments		
			Assessable Units		
			Per Unit Gross Assessment		

Proposed

Budget

FY2019

$25,000			
$2,000		
$1	,000			
$1	,000			
$1,500			
	$250			
$1,500			
	$250			
s32,soo 1		
$15,000			
$600			
$10,000			
$57,500			
$75,000			
$6,000	I		
$164,100			
$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	I		
s101,1so			
$25	,000			
$15,262			
$40		262			
1			
$836,212			
$952,213			
		$0			
$258	,831			
$16,521			
$275,352			
		329			
$836.94			

2

Tohoqua

Community Development District

GENERAL

FUND

BUDGET

REVENUES:

Develo

per

Contributions

The District will enter into a Funding Agreement with the Developer to General Fund expenditures for the Fiscal Year.

Fund

the

Assessments

The District will property within during the fiscal

levy a non-ad valorem

the District in order to

year.

assessment pay for the

on all the assessable operating expenditures

EXPENDITURES:

Administrative:

Supervisor

Fees

Chapter 190, Florida Statutes, allows for each Board member to receive $200 per	
meeting,  not to exceed	$4,800  per year paid	to each	Supervisor for the time	
devoted to District business and meetings.			

FICA

Exp

ense

Represents

from Board

the Employer'sshare of Supervisor checks.

of

Social

Security and Medicare taxes withheld

Engineering								
The									
	District'sengineer will be providing general	engineering services to the District,		
e.g. attendance and preparation for monthly board	meetings, review invoices and		
various				Board of					
									
	projects as directed by the						
					Supervisors and the District Manager.		
Attorney									
The	District'slegal	counsel	will be	providing	general legal services to the District,		
							
e.g.  attendance  and  preparation  for  monthly	meetings,  preparation  for  Board		
meetings,	preparation and	review					
			of agreements, resolutions, and other research		
as directed by the	Board of						
				Supervisors and the District Manager.		
Annual Audit								

The District

its financial

is required records on

by Florida Statutes to an annual basis.

arrange

for

an

independent audit

of

3

Tohoqua

Community Development District

GENERAL

FUND

BUDGET

Assessment Administration

The District will contract to levy	and	administer the collection		
assessment on all	assessable property within the District.		

of

non-ad valorem

Arbitrage

The  District  will	contract  with  an	independent  certified		
				
annually  calculate  the  District's Arbitrage  Rebate  Liability		
Special Assessment Revenue Bonds.			

public  accountant  to on  the  Series  2018

Dissemination

The District is required by Rule 15c2-12(b)(S) which bond issues.

the Security and Exchange Commission to comply with relates to additional reporting requirements for unrated

Trustee Fees

The District issued Series deposited with a Trustee at

2018 Special USBank.

Assessment

Revenue

Bonds

that  are

Manag

ement

Fees

The District receives Management,	Accounting and Administrative services as part		
of	a Management Agreement  with	Governmental  Management Services-Central		
Florida, LLC. The services include but are not limited to, recording and transcription		
of	board  meetings,  administrative	services,  budget  preparation,  all  financial		
reports, annual audits, etc.				

Information

Technolo

gy

Represents costs related to	District'saccounting and information systems, District's		
website creation and maintenance,	electronic compliance with Florida Statutes and		
other electronic data requirements.			
			
Telephone				
Telephone and fax machine.				
Postage				

Mailing

of

agenda packages, overnight deliveries, correspondence, etc.

4

Tohoqua

Community Development District

GENERAL

FUND

BUDGET

Insurance

The District's general liability, public officials liability and property insurance coverages.

Printing

&

Binding

Printing and binding agenda packages for board meetings, printing computerized checks, stationary, envelopes etc.

Legal Advertising

of

The District is required public hearings, etc in a

to advertise various newspaper of general

notices for monthly Board meetings, circulation.

Other

Cur

rent

Charges

Bank charges and any other miscellaneous expenses incurred during the year.

Office Supplies

Miscellaneous office supplies.

Dues,

Licenses

&

Subscriptions

The District

Opportunity

is required for $175.

to pay This is

an the

annual fee to the Florida Department of Economic only expense under this category for the District.

Operations

&

Maintenance:

Contract Services:

Field

Manag

ement

Represents the estimated costs of onsite field management of contracts for the		
District  such  as	landscape  and  lake  maintenance.  Services  to  include  onsite		
inspections, meetings with contractors,	monitoring of utility accounts, attend	Board		
meetings and receive and respond to				
				
	property owner phone calls and emails.			
Amenities Management				
The District will contract with a vendor to provide amenity center management		
services, amenity operations services and programming services.			

5

Tohoqua

Community Development District

GENERAL

FUND

BUDGET

Landsca

pe

Maintenance

Represents the estimated  maintenance of the  landscaping

areas	of  the	District	after	the	installation	of	landscape

completed.

within the common material has been

Lake

Maintenance

Represents estimated costs for within District boundaries.

maintenance to all

lakes

the District must maintain

Wetland

Maintenance

The	District will incur costs related to	maintaining wetlands located throughout the		
District.			

Wetland

Mitigation Monitoring

The District will incur costs for scheduled monitoring throughout the District. The amounts are estimated.

of

mitigation areas located

Pool

Maintenance

Represents estimated the District.

costs

of

regular cleaning

and

treatments

of

the pools within

Pest

Services

The District will incur costs for pest control treatments to its amenity facilities.

Janitorial

Services

Represents estimated costs District'samenity facilities.

to

provide janitorial  services

and

supplies for  the

Repairs

&

Maintenance

Landsca

pe

Re

placement

Represents estimated costs related throughout the fiscal year.

to

the

replacement

of

any landscaping

needed

Irrigation

Re

pairs

The District will incur systems. The amount is

costs based

related to repairing on estimated costs.

and

maintaining  its  irrigation

6

Tohoqua

Community Development District

GENERAL

FUND

BUDGET

General

Re

pairs

&

Maintenance

Represents estimated costs for the general repairs facilities throughout the District.

and

maintenance

of

various

Operating

Supplies

Represents estimated costs common areas.

of

supplies purchased for operating and maintaining

Road

&

Sidewalk

Maintenance

The District will incur costs related to maintaining the roads its boundaries. The amount is estimated.

and

sidewalks within

Siqnaqe

Represents estimated costs to replace miscellaneous signs throughout the fiscal year.

Walls

-

Re

pair/

Cleanin

g

Represents estimated costs District.

of

repairing  and  cleaning  walls maintained  by the

Fencing

Represents estimated costs for maintaining fences during the fiscal year.

Utilities:

Pool

-	Electric

Represents estimated electric charges for the District'spool.

Pool-

Water

Represents estimated water charges for the District'spool.

Electric

Represents estimated

electric

charges

of

common areas throughout the District.

Water

&

Sewer

Represents estimated costs for water and refuse services provided for common areas throughout the District.

7

Tohoqua

Community Development District

GENERAL

FUND

BUDGET

Streetlights

Represents

expected to

the be

cost to in place

maintain street lights within the throughout the fiscal year.

District

Boundaries

that

are

Represents estimated

gas

services provided

at

the amenity facilities.

Amenities:

Property Insurance

The District will incur fees to insure items owned by the		
needs.	Coverage is provided by Florida Insurance Alliance		
			
providing		
	insurance coverage for government agencies.		

District for its property (FIA). FIA specializes in

Pool Attendants

Represents the estimated

cost

of

having pool attendants during certain times throughout

the operating

season

for the pool.

Pool

Re

pairs

&

Maintenance

Estimated miscellaneous pool maintenance costs not included under the District'sregular pool agreement.

Pool Permits

Represents annual Health.

costs

of

required

pool

permits paid to the Florida

Department

of

Trash Collection

Represents estimated trash removal services.

Telephone

Represents the estimated operating telephone costs incurred by the District.

Cable/

Internet

Represents the estimated cost District'samenities.

of

providing  cable  and  internet services

to

the

8

Tohoqua

Community Development District

GENERAL

FUND

BUDGET

Access

Cards

Represents the estimated cost for providing and maintaining system.

an

access  card

Securitv/Alarms/

Re

pair

Represents estimated costs of maintaining security systems for the amenity facilities within the District and any maintenance needed to those systems.

Repairs

&

Maintenance

Represents estimated costs for general repairs and maintenance amenities.

of

the District's

Office

Supp

lies

Represents the cost operations.

of

daily office supplies required

by

the District to facilitate

Activities

The onsite management company for the various activities throughout the year. The related to supplies, notices and other items to

District will coordinate and provide amount represents estimated costs run these activities.

Termite Bond

The District will

incur annual fees for the termite

bonds

of

its amenity facilities.

Holiday Decor

The District will Holidays.

incur costs related

to

the decoration

of

common areas during the

Other:

Contingency

Represents funds fiscal year that do

allocated to expenses that the District could incur throughout the not fit into any standard category.

Ca

pital

Reserve

The District will fund an	annual amount for future cost related to replacement and	
repair of capital assets	of the District.  Upon completion, the District may have a	
Capital Reserve study prepared to ensure annually funding levels are sufficient.	

9

Tohoqua

Community Development District

Proposed Budget

Capital Reserve Fund

Fiscal Year 2019

Description

Revenues

Transfer In

Total Revenues

Expenditures

Capital Outlay

Total Expenditures

Excess Revenues/(Expenditures)

Adopted

Budget

FY2018

$0

$0

$0

$0

$0

Actual

thru
7/31/18

$0

$0

$0

$0

$0

Projected

Next2

Months

$0

$0

$0

$0

$0

Total	Proposed			
thru	Budget			
9/30/18	FY2019			
$0	$15,262			
$0	$15,262	I		
$0	$0	I		
$0	$0			
				
$0	$15,262	I		

10

Description

Revenues

	Tohoqua		
Community Development District	
	Proposed Budget		
	Debt Service Fund		
	Fiscal Year 2019		
Adopted	Actual	Projected	
Budget	thru	Next2	
FY2018	7/31/18	Months	

Total

thru

9/30/18

Proposed

Budget

FY2019

Bond Proceeds

Special Assessments

Interest

Carry Forward Surplus

Total Revenues

Expenditures

$0	$144,162	
$0	$0	
$0	$121	
$0	$0	
$0	$144,283	

$0	$144,162	$0			
					
$0	$0	$138,078			
					
$0	$121	$0			
					
$0	$0	$51,536			
					
$0	$144,283	$189,614	I		

Interest Payment - 11/01		
Principal Payment - 05/01	
Interest Payment - 05/01		
Total Expenditures		
Excess Revenues/(Expenditures)	
1. Carry forward surplus is	net of Reserves.	

$0	$0	
$0	$0	
$0	$23,708	
$0	$23,708	
$0	$120,575	

$0

$0

$0

$0

$0

$0

$0

$23,708

$23,708

$120,575

Interest 11/1/19

$51,415		
$35,000		
$51,415		
$137,830	I	
$51,784	I	
$50,593		

ProductT	e	
Townhouse		
Single-Family 40'	
Single-Family 45'	
Single-Family 55'	
Sln9le-Famil~ 70'	

No.

of Units

101

71

88

68

1

329

Maximum

Annual
Debt Service

$28,482

$29,336

$40,905

$38,632

§723

$138,078

	Net Assessments	$138,078	
	Add: Discounts & Collection	$8,813	
	Gross Assessments	$146,891	
Per Unit	Per Unit		
Net Debt	Gross Debt		
Assessment	Assessment		
$282	$300		
$413	$440		
$465	$495		
$568	$604		
$723	$769		

11

	Tohoqua Community Development District		
	Series 2018, Special Assessment Revenue Bonds		
		(Term Bonds Combined)			
		Amortization Schedule			
Date	Balance	Principal	Interest	Annual	

11/1/18

5/1/19

11/1/19

5/1/20

11/1/20

5/1/21

11/1/21

5/1/22

11/1/22

5/1/23

11/1/23

5/1/24

11/1/24

5/1/25

11/1/25

5/1/26

11/1/26

5/1/27

11/1/27

5/1/28

11/1/28

5/1/29

11/1/29

5/1/30

11/1/30

5/1/31

11/1/31

5/1/32

11/1/32

5/1/33

11/1/33

5/1/34

11/1/34

5/1/35

11/1/35

5/1/36

11/1/36

5/1/37

11/1/37

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

2,165;000

2,165,000

2,130,000

2,130,000

2,095,000

2,095,000

2,060,000

2,060,000

2,020,000

2,020,000

1,980,000

1,980,000

1,935,000

1,935,000

1,890,000

1,890,000

1,845,000

1,845,000

1,795,000

1,795,000

1,745,000

1,745,000

1,690,000

1,690,000

1,635,000

1,635,000

1,575,000

1,575,000

1,515,000

1,515,000

1,450,000

1,450,000

1,380,000

1,380,000

1,310,000

1,310,000

1,235,000

1,235,000

1,155,000

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

35,000

35,000

35,000

40,000

40,000

45,000

45,000

45,000

50,000

50,000

55,000

55,000

60,000

60,000

65,000

70,000

70,000

75,000

80,000

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

51,415

51,415

50,593

50,593

49,770

49,770

48,948

48,948

48,008

48,008

47,068

47,068

46,010

46,010

44,953

44,953

43,895

43,895

42,720

42,720

41,545

41,545

40,253

40,253

38,960

38,960

37,550

37,550

36,140

36,140

34,613

34,613

32,968

32,968

31,323

31,323

29,560

29,560

27,680

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

75,123	
137,008	
135,363	
133,718	
136,955	
135,075	
138,078	
135,963	
133,848	
136,615	
134,265	
136,798	
134,213	
136,510	
133,	690	
135,753	
137,580	
134,290	
135,883	
137,240	

12

Date	
5/1/38	
11/1/38	
5/1/39	
11	/1/39	
5/1/40	
11/1/40	
5/1 / 41	
11/1/41	
5/1/42	
11/1/42	
5/1 I 43	
11/1/43	
5/1/44	
11/1/44	
5/1/45	
11/1/45	
5/1/46	
11/1/46	
5/1/47	
11/1/47	
5/1/48	
11/1/48	
Totals	

	Tohoqua Community Development District					
Series 2018, Special Assessment Revenue Bonds					
		(Term Bonds Combined)							
		Amortization Schedule							
	Balance		Principal		Interest		Annual			
$	1,155,000	$	80,000	$	27,680	$				
$	1,075,000	$		$	25,800	$	133,480			
$	1,075,000	$	85,000	$	25,800	$				
$	990,000	$		$	23,760	$	134,560			
$	990,000	$	90,000	$	23,760	$				
$	900,000	$		$	21,600	$	135,360			
$	900,000	$	95,000	$	21,600	$				
$	805,000	$		$	19,320	$	135,920			
$	805,000	$	100,000	$	19,320	$				
$	705,000	$		$	16,920	$	136,240			
$	705,000	$	105,000	$	16,920	$				
$	600,000	$		$	14,400	$	136,320			
$	600,000	$	110,000	$	14,400	$				
$	490,000	$		$	11,760	$	136,160			
$	490,000	$	115,000	$	11,760	$				
$	375,000	$		$	9,000	$	135,760			
$	375,000	$	120,000	$	9,000	$				
$	255,000	$		$	6,120	$	135,120			
$	255,000	$	125,000	$	6,120	$				
$	130,000	$		$	3,120	$	134,240			
$	130,000	$	130,000	$	3,120	$				
$		$		$		$	133,120			
										
		$	2,165,000	$	1,951,535	$	4,140,243	I		

13

SECTION

IV

SECTION

C

SECTION

1

•	•

•	•	•	•	•	•	•	

(.		.		
•	•••••	•		
				
	r  f    1 ·			
TOHOQUA		
Community Development District		
Unaudited Financial Reporting		
July 31, 2018		

•

•

•

•	•	•	•

•

•

•	•	•

•

w

•	•

•

•

-
•

1

2

3

4

5

6

7

8

Table of Contents

Balance Sheet

General ·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

Tohoqua

COMMUNITY DEVELOPMENT DISTRICT

BALANCE SHEET

July 31, 2018

General	Debt Service

Fund	Fund

Capital Projects
Fund

Totals

ASSETS:

CASH

DUE FROM DEVELOPER

INVESTMENTS

SERIES 2018

RESERVE

CAPITAL INTEREST

CONSTRUCTION

COSTS OF ISSUANCE

TOTAL ASSETS

LIABILITIES:

ACCOUNTS PAYABLE

FUND EQUITY:

FUND BALANCES:

RESTRICTED FOR DEBT SERVICE RESTRICTED FOR CAPITAL PROJECTS UNASSIGNED

TOTAL LIABILITIES & FUND EQUITY

$6,741			
$5,494			
	$69,039		
	$51,536		
		$13,085	
		$0	
$12,235	$120,575	$13,085	
$6,139			
	$120,575		
		$13,085	
$6,096			
$12,235	$120,575	$13,085	

$6,741

$5,494

$69,039

$51,536

$13,085

$0

$145,895

$6,139

$120,575

$13,085

$6,096

$145,895

Tohoqua

COMMUNITY DEVELOPMENT DISTRICT

GENERAL FUND

Statement of Revenues & Expenditures

For The Period Ending July 31, 2018

ADOPTED	PRORATED BUDGET
BUDGET	THRU 07/31/18

ACTUAL
THRU 07/31/18

VARIANCE

REVENUES:	
DEVELOPER CONTRIBUTIONS	
TOTAL	REVENUES	
EXPENDITURES:	
ADMINISTRATIVE:	
SUPERVISOR FEES	
FICA EXPENSE	
ENGINEERING	
ATTORNEY	
DISSEMINATION AGENT	
MANAGEMENT FEES	
INFORMATION TECHNOLOGY	
TELEPHONE	
POSTAGE	
INSURANCE	
PRINTING & BINDING	
LEGAL ADVERTISING	
OTHER	CURRENT CHARGES	
OFFICE	SUPPLIES	
DUES, LICENSE & SUBSCRITIONS	
TOTAL EXPENDITURES	
EXCESS REVENUES (EXPENDITURES)	
FUND BALANCE - Beginning	
FUND BALANCE - Ending	

$98,199	$66,743	$66,743	
$98,199	$66,743	$66,743	

$9,600	$8,000	$3,000		
$734	$612	$230		
$12,000	$10,000	$2,767		
$25	,000	$20,833	$16,166		
					
	$0	$0	$2,083		
					
$35,000	$29,167	$29,167		
$1	,100	$917	$1,369		
					
$300	$250	$7		
					
$1,000	$833	$106		
$5	,665	$5,665	$5,000		
					
$1,000	$833	$737		
$5,000	$4,167	$9,942		
$1,000	$833	$123		
$625	$521	$151		
$175	$175	$175		
$98	,199	$82,806	$71,021		
					
	so		($4,278)		
					
	$0		$10,374		
					
	$0		$6,096		

$0

$0

$5,000

$382

$7,233

$4,668

($2,083)

$0

($453)

$243

$727

$665

$97

($5,775)

$711

$370

$0

$11,785

2

Tohoqua

COMMUNITY DEVELOPMENT DISTRICT

DEBT SERVICE

Statement of Revenues & Expenditures

For The Period Ending July 31, 2018

ADOPTED	PRORATED BUDGET
BUDGET	THRU 07/31/18

ACTUAL
THRU 07/31/18

VARIANCE

REVENUES:

BOND PROCEEDS

INTEREST

TOTAL REVENUES

EXPENDITURES:

series 201&

INTEREST - 11/01

PRINCIPAL - 05/01

INTEREST - 05/01

TOTAL EXPENDITURES

EXCESS REVENUES (EXPENDITURES)

FUND BALANCE - Beginning

FUND BALANCE· Ending

$0	$0	$144,162	
$0	$0	$121	
$0	$0	$144,283	

$0	$0	$0		
$0	$0	$0		
$0	$0	$23,708		
$0	$0	$23,708		
$0		$120,575		
$0		$0		
				
$0		$120,575		

$144,162

$121

$144,283

$0

$0

($23,708)

($23,708)

3

Tohoqua

COMMUNITY DEVELOPMENT DISTRICT

CAPITAL PROJECT FUND

Statement of Revenues & Expenditures

For The Period Ending July 31, 2018

ADOPTED	PRORATED BUDGET
BUDGET	THRU 07/31/18

ACTUAL
THRU 07/31/18

VARIANCE

REVENUES:			
BOND PROCEEDS		
INTEREST			
TOTAL REVENUES	
EXPENDITURES:			
Series 2016			
CAPITAL OUTLAY		
CAPITAL OUTLAY	- COSTS OF ISSUANCE	
TOTAL EXPENDITURES	
EXCESS REVENUES (EXPENDITURES)	
FUND BALANCE	-	Beginning	
FUND BALANCE	-	Ending	

$0	$0	$2,020,838	
$0	$0	$370	
$0	$0	$2,021,208	

$0	$0	$1,799,045		
				
$0	$0	$209,078		
$0	$0	$2,008,123		
$0		$13,085		
$0		$0		
				
$0		$13,085		

$2,020,838

$370

$2,021,208

($1,799,045)

($209,078)

($2,008,123)

4

~

OEVELOPER CONTRIBUTIONS

TOTAL. REVENUES

EXPENDIJURES=

I

OCT

$9,163

$9,163

NOV

Sll,090

su,090

DEC

$4,220

$4,220

		Tohoqua			
COMMUNITY	DEVELOPMENT DISTRICT		
JAN		FEB	MAR	APR	MAY	
$4,157	$7,224	so	$14,385	$5,408	
$4,157	$7	,224	$0	S14,385	$S,408	

JUN	JUL

$5,604	$5,494	
S5,604	$5,494	

AUG

$0

$0

SEPT	TOTAL

$0	$66,743	
so	$66 7431	

AMINISTRAUVE

SUPERVISOR FEES

FICA EXPENSE

ENGINEERING

ATTORNEY

DISSEMINATION AGENT

MANAGEMENT FEES

INFORMATION TECHNOLOGY

TELEPHONE

POSTAGE

INSURANCE

PRINTING & BINDING

LEGAL AOVERTISING

OTHER CURRENT CHARGES

OFFICE SUPPLIES

DUES, LICENSES & SUBSCRIPTIONS

TOTAL EXPENDITURES

EXCESS REVENUES (EXPENDmJRES)

I

I

$0

$0

$0

$1,943

$0

$2,917

$100
so

$13

$5,000

$2S2

$9,771

so

$41

$175

$20,212

1$110491

so

so

$298

$1,074

$0

$2,917

$419

$0

$21

$0

S91

$0

$0

$10

$0

$4,829

$6,260

so

$0

$0

$275

$0

$2,917

$100

$0

$23

$0

$48

$0

$0

$58

$0

$3,421

S799

so

$0

$1,090

$780

$0

$2,917

$151

$0

$0

$0

$87

so

$0

$0

$0

$5,023

1$866!

	$0	
	$0	
$760	
$2,661	
	$0	
$2,917	
$100	
	$0	
	$4	
	$0	
	$5	
	$0	
	$0	
	$1	
	$0	
$6	,447	
$777	

$2,400	
$184	
$475	
$4,265	
$417	
$i,917	
$100	
	$7	
	$18	
	$0	
$110	
	$0	
	$0	
	$0	
	$0	
$10,S92	
1$10	892}	
	1	

so

$0

$0

51,482

$417

$2,917

$100
so

$2

$0

$65

so

$0

$20

$0

$5,003

$9,382

$0

$0

$0

Sl,228

$417

$2,917

$100

$0

so

$0

$18

$171

$0

$0

$0

$4,849

SSS8

S600	$0	
$46	$0	
$145	so	
$1,346	$1,113	
$417	$417	
$2,917	$2,917	
$100	$100	
$0	$0	
$0	$24	
$0	so	
$6	$55	
$0	$0	
$121	$2	
$0	$21	
$0	$0	
$5,696	$4,649	
j$92 1	i845	

$0

$0

so

$0
so

$0

$0

so

so

$0

$0

$0

$0

$0

$0

$0

$0

$0	$3,000		
$0	$230		
$0	$2,767		
$0	$16,166		
$0	$2,083		
$0	$29,167		
$0	$1,369		
$0	$7		
$0	$106		
$0	$5,000		
$0	$737		
$0	$9,942		
$0	S123		
$0	$151		
$0	$175		
$0	p1,021	I	
$0	!$4,278)1	

5

FUNDING

REQUEST

#

PREPARED

DATE

	TOHOQUA					
	COMMUNITY DEVELOPMENT DISTRICT				
DEVELOPER						
	CONTRIBUTIONS/DUE FROM DEVELOPER				
PAYMENT	CHECK	TOTAL	GENERAL	GENERAL	OVER AND		
							
RECEIVED	AMOUNT	FUNDING	FUND	FUND	(SHORT)		
							
DATE		REQUEST	PORTION (FY17}	PORTION (FY18)	BALANCE DUE		

1

1

2

3

4

5

6

7

8

9

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				$	5,493.89	$	-	$	5,493.89	$	5,493.89		

IDUE FROM DEVELOPER

TOTAL DEVELOPER CONTRIBUTIONS

FV18

$	73,094.12	$	78,588.04	$	11,844.90	$	66,743.14	$	5,493.92	
						$	66,743.14			

6

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

BONDS OUTSTANDING - 02/08/18

CURRENT BONDS OUTSTANDING

4.7%,4.8%	
5/1/2048	
50%	OF MAXIMUM ANNUAL DEBT SERVICE	
	$69,039	
	$69,039	
	$2,165,000	
	$2,165,000	

7

Tohoqua

COMMUNITY

DEVELOPMENT

DISTRICT

Special

Assessment

Revenue

Bonds,

Series

2018

Date	Requisition#	Contractor

Fiscal Year 2018

3/16/18	Tohoqua Development Group, LLC

Description	Requisition

Reimburse Developer for Construction Costs related to Tohoqua Phase lA-1 & 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

TOTAL

Interest

Interest

Interest

Interest

Interest

Transfer from Cost of Issuance

TOTAL

Project !Construction) Fund at 02/08/18

Interest Earned thru 07/31/18

Requisitions Paid thru 07/31/18

Remaining Project !Construction) Fund

$	1,799,045.21	
$	206.99	
$	147.87	
$	0.03	
$	0.03	
$	0.03	
$	12,937.11	
$	13,292.06	
$	1,798,838.22	
$	13,292.06	
$	11,799,045.21)	
$	13,085.07	

8

SECTION

2

Tohoqua

Community Development District

	Payee			
1	Clerk af Circuit Court		
	Recording Fee of	Oocumentatlon with Osceola County	
2	Governmental			
	Management Services	
	Inv# 10- Management Fees	-June 2018	
3	Latham, Shuker,	Eden & Beaudine, LLP	
	Inv# 81315 - Legal Counsel -	May 2018	
4	Orlando Sentinel			
	Inv# 003593487 - Notice of Meeting 06/06/18	
s	Supervisor Fees			
	June&,2018			
	Andre Vidrine			
	James Dowd			
	Kaitlyn Noyes			

FY18	Funding	Request #8		
				
	June 25,	2018		
	General	Fund		
	FYZ018		

$	120.50	
s	3,439.02	
$	1,227.80	
s	170.67	
s	215.30	
s	215.30	
$	215.30	

Please make check payable to:

Tahoqua Community Development District

135 West Central Blvd, Suite 320

Orlando, FL 32801

Total:	$	5,603.89		

Wire Funds To:

Tahoqua Community Development District

SunTrust Bank, NA

ABA# 061000104

Acct# 1000193640074

Contact: Kelly Lawler

(407) 237-1072

CHECK

REQUEST

FORM

O1sTRIcr1ASsoc1ATION:

Tobo~u

~

C

DD

DATE:

j/7/15

PAYABLEro:	CJc.ck	o£	±be..	C,..i rc.u·,+		
								
		......,I;J0"'-=.5-......0				
AMOUNT		_j_			______		
REQUESTED:								
REQUESTED	av:	l	)or&	A:~d				

C.ac2ct

ACCOUNT#----------

OESCRIP1ION	oF NEEo:	SeodAo~	dowMW-\-	+P		
							
		:tn	\3e	ceconiut.			

Osuola

Coun11

CJ

erk

APPROVED

av:

C2cocge

E1;

0t

SIGNATURE:

fl=--

~

~

--

GMS-Central Florida, LLC

1001 Bradford Way
Kingston, TN 3TT63

Invoice

Invoice#:  10

Invoice Date:  6/1/18

Due Date:  6/1/18

Bill To:

Tohoqua COD

135 West Central Blvd.
Suite320
Orlando, .FL 32801

I   ;/ECf:]VEf";\		
11	JUN o5 2018  r		
			
B~------		

Case:

P.O. Number:

		Description		
Management Fees	- June 2018		S&r		
Information			3?1		
	Technology  - June 2018				
Dissemination Agent Services - June	201	B		
Copies	· .....					

Hours/Qty

Rate

2,916.66
100.00
416.66
5.70

Amount

2,916.66
100.00
416.66
5.70

Total

Payments/Credits

Balance Due

$3,439.02

$0.00

$3,439.02

LATHAM,

SHUKER, EDEN ATTORNEYS  AT

& BEAUDINE, LLP LAW

111 N. MAGNOLIA AVE, STE 1400

ORL0.'00, FLORIDA 32801

POST omcs BOX 33S3

ORLANDO, FLORIDA 32802

TELEPHONE: (407) 481-5800

FACSIMILE:	(407) 481-5801

June 15,	2018	

Tohoqua	Community	
c/oGMS	Development District	
135 West Central Blvd., Suite 320	
Orlando,	FL 32801	

hi] If: (C JI; JI "WI& 1iil		
6/1	JUN 192DIB	'		
				
BY:____			
	----------		

Matter ID:

General

INVOICE

8249-001

Invoice# 81315

Federal

ID#

59-3366512

For

Professional

Services

Rendered:

05/07/2018 05/07/2018 05/09/2018 05/17/2018 05/2412018

Jms

ACD

ACD

JAC

ACD

Updated conveyance documents for attorney Review final plat for Phase 1.
Finalize conveyance deeds and documents related to Meeting with A. d'Adeskyregarding conveyances and Review and finalize conveyance package.

Phase 1.

requ_isitions

0.30hr

1.10hr

2.10hr

020hr

0.80hr

$12.00 $291.50 $556.50 $TT.OD $212.00

Total Professional Services:

For Disbursements Incurred:

$1,149.00

05/24/2018

05/24/2018

05/31/2018

Check#	SIMPLIFILE;					
45225						
	Disbursement for JAC/8249-		Phase 1 •		
E-		001frohoqua			
Recording of Special Warranty Deed for Tohoqua Development Group to		
Tohoqua COD 5: 16.18 executed in Osceola County, FL on	06.16.18			
Check#	SIMPLIFILE;					
45225						
	Disbursement for JAC/8249-		Phase 1 -		
E-		001frohoqua			
	Special Warranty Deed for Neptune Road	Investments to Tohoqua		
Recording of				
CDD 5.15.18 executed In Osceola County, FL on 05.16.18				
Document						
Reprodudlon Expense					
			Total			
			Disbursements Incurred:		

$35.20

$35.20

$8.40

$78.80

Page1

June 15, 2018

Matter ID: 8249-001

BiUed	2018		
Through: May 31.			

lnvoice#81315

Federal ID# 59-3366512

INVOICE			
SUMMARY			
For			
Professional Services:	4.50Hours		
			
For			
Disbursements Incurred:			
New			
Charges this Invoice:			
Previous Balance:			
Less Payment and Credits Received:			
Outstanding Balance:			
Plus New Charges this Invoice:			
Total Due:			

$1,149.00

$78.80

$1,227.80

$8,407.25

$6,925.75

$1,481.50

$1,227.80

$2,109.30

Page2

	PO Box	100608		
Orlando Sentinel	Atlanta,	GA 30384-0608		
				
------ MEDIA GROUP	adbilllng@tronc.com		
			
	844-348-2445		

INVOICE/SUMMARY

Page 1 of2

Invoice & Summary

Billed Account Name:

Billed Account Number.

Invoice Number.

Amount:

Billing Period:

Due Date:

0

2018

Tohoqua Cdd

CU00619344

003593487

$170.67

05/01/18 - 05/31/18

06/30/18

05/27				Current Activity		
	OSCM380041	Classified Listings, Online		
		June 6, 2018	at 9:00 AM		
		5627447			
		Tot11I	Current Advertising		

3

001~

170.67

170.67

Account Summar:-(

Current

170.67

1-30

0.00

31-60

0.00

61-90

0.00

Tota !		$170.67		
				
91+		Unapplied		
		Amount		
0.00				
		0.00		
t:!-WS	k	MOTIVS		
~~networ				

Orlando Sentinel

------ MEDIA GROUP

Pleaae			
detach and retum this portion with your payment.		
PO Box 100608	Remittance Sectioyi		
	BIiied Period:		
Al/ants, GA 30384-0608			
	Billed Account Name:		
			
	Billed Account Number:		
Retum Service Requested	Invoice Number:		

05/01/18 - 05/31718

Tohoqua Cdd

CU00619344

003593487

16l'IDD371b	PRESORT37781 AB0.405	P1C14<8>	
•III '11111uh •111 ••1	•I'1111	111hIr-		1•	I••II111		1		
	1	1	1		11			11	11		
											
~	TOHOQUACDD									
	STACIEVANDERBILT								
	135 WCENTRAL BLVD	STE 320						
	ORLANDO FL32801·2435							

•I,,

1.-

11

For questions regarding this bill/ng,	or change of address notification,		
please															
contact Customer care:													
Orlando Sentinel													
PO Box 100608													
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d•11 11	111	1	11			111		1	1111		11	1			
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0

Orlando

Sentinel
MEDIA GROUP

Published Daily

ORANGE County, Florida

STATE

OF

FLORIDA

COUNTY

OF

OSCEOLA

Before the undersigned authority personally appeared				
Paul Koch/ Sharon McDowell,					
					who on oath says				
						th.at he or she is an Advertising		
Representative of the ORLANDO				
						SENTINEL, a DAILY			
·the ORLANDO SENTINEL			newspaper published at		
	in ORANGE County, Florida; that the attached copy		
of	advertisement,	being a Legal Notice in the matter of 11150-Public Hearing		
										
Notice, June 6,	2018 at 9:00	AM was published in said newspaper in the issues of		
May 25, 2018.				
									
Affiant									
	further says that the						
				said ORLANDO		newspaper published		
in said ORANGE	Co\Dlty,			SENTINEL is a			
		Florida, and that the				
						said newspaper has		
continuously published in					heretofore been		
			said ORANGE County, Florida, each		
								day and has been		
entered as periodicals matter at the post office in ORANGE County, Florida, in		
said ORANGE County, Florida, for a period of one year next preceding the first		
publication of the	attached copy of advertisement; and affiant further says that be		
or she has neither	paid nor promised any person, firm or corporation any discount,		
rebate,				for the purpose of seeuring this			
	commission or refund				
publication in the	said newspaper.		advertisement for		

11 /l✓ ~~~t

/  '7
f::#d,,,C
Printed Name

V':f~.·,. ---
of A:ffiant

Sworn to and subscribed		
by	who is		
above Affiant,			
identification { ).			

before me on this 29

personally known to
·

day of May, 2018, me ( X) or who~

produced

#j'~

WANDA

W WIGGINS

•

.,

:

MY COMMISSION# GG065341

EXPIRES January 24, 2021

Name

of

Notary.

Typed.

Prin~

or Stamped

5627447

Tohoqua

Community Development District

	Payee			
1	Governmental Management Services			
	Inv# 11- Management Fees - July 2018		
2	Latham, Shuker, Eden & Beaudine, LLP		
			
	Inv# 81877 - Legal Counsel - June 2018			
3	Poulos & Bennett			
	Inv# 17-188(6) - Engineering	March 2018		
	Services -			

FY18	Funding Request #9		
			
	July 30, 2018		
	General Fund		
	FY2018		

$	3,535.24		
			
s	1,346.15		
$	612.50		

Please make check payable to:

Tohoqua Community Development District

135 West Central Blvd, Suite 320

Orlando, FL 32801

Total:	$	5,493.89		

Wire Funds To:

Tohoqua Community Development District

SunTrust Bank, NA

ABA# 061000104

Acct# 1000193640074

Contact: Kelly Lawler

(407) 237-1072

GMS-Central Florida, LLC

1001 Bradford Way

Kingston, TN 3TT63

Bill To:		
Tohoqua	COD	
135	West Central Blvd.	
Suite 320		
Orlando, FL 32801	

	Description		
Management	- July 2018				
Fees					
Information		2018			
Technology  - July				
Dissemination Agent		2018		
Office Supplies	Services - July			
					
Postage					
Copies					
American	Charges				
Express					

Invoice

Invoice #:  11

Invoice Date:  7/2/18

Due Date:  7/2/18

Case:

P .0. Number:

Hours/Qty	Rate	Amount		

	2,916.66	2,916.66		
	100.00			
		100.00		
	416.66	416.66		
	20.63			
		20.63		
	24.16			
		24.16		
	55.05	55.05		
	2.08	2.08		

Total

Payments/Credits

Balance Due

$3,535.24

$0.00

$3,535.24

		LATHAM, SHUKER,			&			
		EDEN		BEAUDINE, LLP		
		ATTORNEYS	AT	LAW		
						
		111 N. MAGiilOUA AVE, STE 1400		
		ORLANDO,						
		FLORIDA 32801			
		POST						
		OFFICE BOX 33S3			
		ORLANDO,						
		FWRIDA 32802			
		TELEPHONE:		481-5800			
		(407)				
		FACSIMILE:		481-S801			
		(407)					
July 23, 2018						
Tohoqua	Community Development District						
c/o GMS							
							
135	West Central Blvd., Suite 320						
							
Orlando,	FL 32801						

Matter	8249-001		I	N	VOICE			

ID:									
General									
						Invoice# 81877			
						Federal ID#			
						59-3366512			
For									
Professional								
	Services Rendered:							
06/04/2018	ACD	Follow up regarding conveyances to the City.	0.80hr		
06/0612018	ACD	Prepare for and attend COD meeting.			
			2.10hr		
		~							
06/06/2018		-	4	..........._				
	JAC	Prepared A. d'Adeskyfor Board of	Supervisor'sMeeting	0.20hr		
06/20/2018									
	ACD	Respond to Developer Counsel, Draft conv~yan<?S deed to City of St. Cloud,			
			1.80hr		

						Total			
For Disbursements Incurred:				Professional Services:		

$212.00

$556.50

$77.00

$477.00

$1,322.50

06/1112018

Check# 45266 ANDREW D'ADESKY;Disbursement for JAC/8249-001/Andrew d'AdeskyTravel to Board meetings on 06.06.18

$23.65

Total Disbursements Incurred:

INVOICE SUMMARY

$23.65

For Professional Services:	4.90Hours		
For Disbursements Incurred:			
			
New Charges			
this Invoice:			
------~~~-...:..-:•-- -------------			
-------		
	------- -__"':"		
Previous Balance:	______ --		
			
Less			
Payment and			
Credits Received:			

$1,322.50

$23.65

---~- --$1,346.15-----

$2,709.30

$1,481.50

Plus

01:Jtstanding Balance:

New Charges this Invoice:

$1,227.80

$1,346.15

Billed

Through:

June

JO.

2018

Total Due:

$2,573.95

Paae

1

P

-- OU

L

---,~--'1----------
OS )-~;rBENNE TT

Poulos & Bennett, LLC

2602 E. Livingston St.

Orlando, FL 32803

407-487-2594

TohoquaCOD

District Manager

135 W. Central Blvd., Suite 320

Orlando, FL 32801

Professional services for the period ending: March 31, 2018

CE

)	·--			
Invoice number	17-188(6)		
Date				
		04/30/2018		
				
Project	17-188	TOHOQUA COD		

Invoice Summary

Description		
.01	INTERIM COD ENGINEER		
			
.02 COD ENGINEER SERVICES		
.03 COD 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						
			760.00	760.00	0.00	0.00		
	0.00							
		0.00	1,140.00	1,752.50	0.00	612.50		
	0.00							
		0.00	0.00	0.00	0.00	0.00		
Total	0.00							
			6,275.00	6,887.50		612.50		

Hourly

Tasks:

,03 COD Bond

Practice Team Leader

Project Coordinator

Bond - COO Requisition			
COO - Prepare for and attend COD	meeting		
Aging Summary				
Invoice Number	Invoice Date	Outstanding	Current	
17-188(4)	02/28/2018	1,090.00		
17-188(4)b	02/28/2018	760.00		
17-188(6)	04/30/2018	612.50	612.50	
	Total	2,462.50	612.50	

	Hours	Rate	Billed		
			Amount		
	3.00	190.00	570.00		
Phase subtotal	0.50	85.00	42.50		
			612.50		
					
		Invoice total	612.50		
					
Over30	Over60	Over90	Over120		

					
	1,090.00				
	760.00				
0.00	1,850.00	0.00	0.00		

Tohoqua

COD

Net30days	Invoice date 04/30/201	B		
				
	Page	1		

Tohoqua

Community Development District

	Payee		
1	Governmental Management Services	
	Inv# 12 • Management Fees • August 2018	
2	Latham, Shuker, Eden & Beaudine, LLP	
	Inv# 82118 • Legal	
		Counsel • July 2018	
3	Poulos & Bennett		
	Inv# 17-188(8) - Engineering Services• June 2018	
4	Previous Balance:	Funding Request #8	
	Paid Check # 330		
5	Previous Balance:	Funding Request #9	
	Paid Check # 348		

Total:

FY18	funding Request #10		
			
	August 29, 2018		
	General Fund		
	FV2018		

$	3,440.75		
			
$	1,113.45		
			
$	144.60		
			
$	5,603.89		
			
$	(5,603.86)		
			
$	5,493.89		
			
$	(3,535.24)		

$

Please make check payable to:

Tohoqua Community Development District

13S West Central Blvd, Suite 320

Orlando, FL 32801

Wire Funds To:

Tohoqua Community Development District

SunTrust Bank, NA

ABA# 061000104

Acct# 1000193640074

Contact: Kelly Lawler

(407} 237-1072

GMS-Central Florlda, LLC	
1001	Bradford Way	
Kingston, TN 3n63	

Bill To:	
TohoquaODO	
135	West Central Blvd.	
Sulte320	
Or1ando, FL 32801	

RECEIVED

BY· __--

2...

	Invoice		
Invoice I:	12		
Invoice			
Date:  8/1/18		
Due	8/1/1B		
Date:			
Case:			
P.O. Number:			

Total

Payments/Credits

Balance Due

$3,440.75

$0.00

$3.440.75

	LATHAM, SHUKER,					&					
			EDEN		BEAUDINE, LLP		
		ATTORNEYS	AT	LAW				
											
		111	N. MAGNOLIA AVE, STE 1400				
		ORLANDO,	FLORIDA 32801					
			POST						
													
			OFFICE BOX 3353					
		ORLANDO,	FLORIDA 32802	RECEIVED		
							
		TELEPHONE:	(407)	481-S800			
											
		FACSIMILE:		(407)		481-5801					
August 15, 2018											
												
Tohoqua Community Development District							BY:	--	--		
													
cloGMS									-				
135 West Central												
	Blvd., Suite 320											
Orlando, FL 32801												
		I N V										
Matter	8249-001		OICE			,j		

ID:											DOI -310		
General													
									Invoice # 82118				
									Federal ID #				
									59-3366512			
For Professional												
	Services Rendered:											
07/23/2018	ACD	Review plat and title;											
		respond to developer counsel; draft lift				
		coordinate signing.							station deed;		1.70hr		
													
07/30/2018	ACD												
		Finalize and											
		review lift station	conveyance info.				2.50hr		

									Total				
For									Professional Services:		
Disbursements Incurred:											

$450.50

$662.50

$1,113.00

07/31/2018

Document Reproduction Expense

Total Disbursements Incurred:

INVOICE SUMMARY

$0.45

$0.45

-

-

--

--

-

--

-

		For Professional Services:		
		For Disbursements Incurred:		
---		New Charges		
	---	this Invoice:		
		--- .. -- --- --- --- ---		
		Previous Balance:		
	Less	Payment and Credits Received:		

	4.20Hours	$1,113.00		
				
		$0.45		
--- ·--	- --~--	$1,113.46		
- --	--	~ -- --- --- --		
		$2,573.95		
		$1,227.80		

Outstanding Balance:	$1,346.15		
Plus New Charges this Invoice:			
	$1,113.45		

BiUed

Through:

July

31,

2018

Total

Due:

$2,459.60

PanA1

Poulos & Bennett, LLC

2602 E. Livingston St.

Orlando, FL 32803

407-487-2594

POULO~J;..~ BENNETTREcE1VEn

BY··-

TohoquaCDD			
District Manager			
135 W. Central Blvd., Suite 320		
Orlando, FL 32801		
Professional	the period ending: June 30, 2018		
services for			

Invoice number	17-188(8)		
Date				
		07/31/2018		
				
Project	17-188 TOHOQUA COD		

Invoice Summary					
Description		Contract	Percent		
		Amount	Complete		
.01	INTERIM COD	ENGINEER	0.00	0.00		

.02	CDD ENGINEER SERVICES	0.00	0.00		
						
.03CDDBOND		0.00	0.00		
.99						
	REIMBURSABLE EXPENSES	0.00	0.00		

		Total	0.00			
	Hourly Tasks:				
.02	CDD Engineer	Services	1)1			

Prior

Billed

4,375.00

1,235.00

1,752.50

0.00

7,362.50

Total

Billed

4,375.00

1,377.50

1,752.50

2.10

7,507.10

Remaining Percent

0.00

0.00

0.00

0.00

Current

Billed

0.00

142.50

0.00

2.10

144.60

Practice Team Leader		
.99	Reimbursable Expenses		
			
Reimbursables		

Bond - CDD Requisition				
COD - Prepare for and attend COD	meeting via conference call		
				
Aging Summary					
Invoice Number	Invoice Date	Outstanding	Current		
17-188(6)	04/30/2018	612.50			
17-188(8)	07/31/2018	144.60	144.60		
	Total	757.10	144.60		

TohoquaCDD	Net30days		

Hours	Rate	Billed		
		Amount		
				
0.75	190.00	142.50		

Units	Rate	Billed		
		Amount		
				
		2.10		
	Invoice total	144.60		

Over30	0Ver60	Over90	Over 120		

		612.50			
0.00	0.00	612.50	0.00		

Invoice date 07/31/2018

Page

1

SECTION

3

NOTICE OF MEETING DATES

TOHOQUA

COMMUNITY DEVELOPMENT DISTRICT

The Board of Supervisors of the District will hold the regularly scheduled

Tohoqua  Community  Development		
public meetings for	Fiscal Year 2019	at		

9:00 am Florida

at West 34747, on

Osceola	Branch Library,	305		
				
the first Wednesday of each month		

Campus Street, Kissimmee,

as follows:

October 3,

November

December

2018

7, 2018

5, 2018

January 2, 2019					
February 6, 2019					
March 6, 2019					
April 3, 2019					
May 1, 2019					
June 5, 2019					
July 3, 2019					
August 7, 2019					
September 4, 2019					
The	open to the public and will be conducted in accordance with		
the	meetings are			
			Community Development Districts.	A copy of the		
provisions of Florida Law for				
meeting agenda may be	obtained from the District	Central Blvd.,		
Suite 320,	Orlando, FL 32801.	Manager at 135 W.			

The meeting may of the majority of Board

be continued to a date, time, Members participating.

and

place as

evidenced

by

motion

Pursuant	to	provisions  of	the  Americans  with  Disabilities  Act,  any  person		
requiring special	accommodation	to participate in this meeting is asked to advise	the		
District		(407) 841-5524 at	least five calendar days prior	to the meeting.  If	you		
Office at						
are hearing or speech impaired, please contact	the Florida Relay	Service (800) 955-8770,		
who can aid you	in	contacting the District Office.			

Each person	who	decides to appeal	any	action taken at these meetings is advised		
that	person	will	need  a  record  of	the	proceedings  and	that  accordingly,	the		
person may	need	to ensure	that a verbatim record of the proceedings is made,		
including the testimony and evidence upon which such appeal is to be based.			

George

S.

Flint