Tohoqua

Community Development District

Agenda

November

7,

2018

Tohoqua

Community Development District

135

W.

Central Phone:

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

32801

October 31, 2018

Board of Supervisors

Tohoqua Community

Development District

Dear Board Members:

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

Supervisors of		
	Tohoqua Community		
7, 2018 at 9:00	Development District		
	AM at the West Osceola Branch Library, 305		
Following is the advance		
	agenda for the meeting:		

1.

2.

3.

Roll Call				
Public Comment Period				
Organizational Matters				
A.	Acceptance of Resignation from		
B.			
	Appointment  of	Individual	to		
					
	November 2019				

Kaitlyn

Fulfil

Noyes
the	Board	Vacancy

with

a

Term

Ending

	4.	
.	5.	
	6.	
	7.	

8.

9.

10.

11.

C.	Administration of Oath to Newly	Appointed	Supervisor			
D.  Consideration of Resolution 2019-01 Electing Assistant Secretary			
Approval of Minutes of the October 3, 2018 Board of	Supervisors Meeting and Acceptance of		
Minutes of the October 3, 2018	Audit Committee Meeting			
Designation of District Records Office					
Consideration of						
		Agreement with Grau &				
				Associates to Provide	Services for Fiscal		
Year 2018				Auditing			
							
Consideration of Resolution 2019-02 Amending Resolutions 2018-13 and 2018-14; Amending		
the Fiscal Year 2019 Budget;		Reimposing, and Certifying the	Assessment Roll;		
		Amending,				
Authorizing the Filing of Revised Notices to the Osceola County Tax Collector and Revision		
of District Invoices						
Staff Reports							
A.	Attorney						
B.	Engineer						
C.	District	Manager's Report					
							
	i.	Balance Sheet and Income	Statement				
	ii.	Consideration of Funding	Request #1				
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 any

opportunity other items.

to

The	third order of					
from	business is Organizational Matters. Section A is the	acceptance	of resignation		
	Kaitlyn Noyes. A	copy of her resignation letter is enclosed for your			
			review. Section B is the		
discussion of an individual to fulfill the Board vacancy with a term ending November 2019. Section		

C is the Administration of Resolution 2019-01 electing review .

Oath to the	newly	appointed Officer.		
an assistant	secretary. A copy of the		

Section D is Resolution

the consideration of is enclosed for your

The fourth Supervisors minutes are

order of meeting enclosed

business  is  the  approval

and the acceptance of the
for your review.

of  the  minutes  of  the

October 3, 2018 Audit

October 3, Committee

2018 Board of Meeting. The

The

fifth

order

of business is

the

designation

of

District records

office.

There

is

no

back-up

material.

The sixth order of business auditing services for Fiscal

is the consideration Year 2018. A copy of

of the agreement the agreement is

with Grau & Associates to enclosed for your review.

provide

The seventh	order of business is the consideration of Resolution 2019-02 amending	Resolutions 2018-		
				
13 and 2018-14;	amending	the	Fiscal Year 2019 Budget; amending,	reimposing, and certifying the		
assessment roll;						
	authorizing the filing of revised	notices to the Osceola	County Tax Collector and		
						
revision of District						

		invoices. A copy of the Resolution is	enclosed for	your	review.			
											
The eighth order of									
		business is Staff Reports.  Section C is the District		Report  Section 1		
includes  the	balance sheet					Manager's			
		and  income statement for  review.   Section 2 is  the	consideration of		
					
funding request #1.  A copy of the funding							
				requests and supporting documentation is enclosed for		

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,

fl -- ~~

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

SECTION

Ill

SECTION

A

10/09/18

Please take this letter as a request starting effectively immediately, Tohoqua Community Development District.

Thank you,

Kaitlyn Noyes

my

formal resignation from the

SECTION

D

RESOLUTION 2019-01

A			
RESOLUTION  OF		
DEVELOPMENT	THE  TOHOQUA		
	DISTRICT		
_____________ AS		

COMMUNITY ELECTING ASSISTANT

SECRETARY OF THE BOARD

OF

SUPERVISORS

WHEREAS, the District desires to elect

Board of Supervisors of the Tohoqua Community Development

___________ as an Assistant Secretary.

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

1.	____________ is  elected		
			
Board of Supervisors.		

Assistant

Secretary	of	the

Adopted

this

7th

day

of November, 2018.

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,	October 3, 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		
Marcus Hooker	Vice Chairman		
Keith Trace	Assistant Secretary		
Also present were:			
George Flint	District Manager		
Andrew d' Adesky	District Counsel		
Eric Warren			
	District Engineer by phone		
Alan Scheerer	Field Manager		
Clayton Smith	Assistant Field Manager		

FIRST

ORDER

OF

BUSINESS

Roll Call

Mr. Flint called the meeting to order at 9:05 a.m. and called the roll. Three Supervisors were present, with Mr. Dowd and Ms. Noyes being absent.

SECOND

ORDER

OF

BUSINESS

Approval of Minutes 2018 Meeting

of

the September 13,

Mr.

Mr.

Mr.

Flint:	Are there

Vidrine:	I have

Flint:	If not, we

any questions, comments or corrections to the minutes?

no comments.

need a motion to approve.

On MOTION by Mr. Vidrine, favor, the Minutes of the presented, were approved.

seconded by Mr. September 13,

Hooker, with all 2018 Meeting,

in

as

Mr. Flint:

For the record, no

members

of

the public are present to provide comments.

October 3, 2018	TohoquaCDD		

TIDRD ORDER OF BUSINESS

Consideration	of	Audit	Committee	
Recommendation  and  Selection	of  #1	
Ranked   Firm	to	Provide	Auditing	
Services for the Fiscal Year 2018		

Mr.  Flint:	The Board met as an Audit Committee prior to the Board

of

Supervisors

meeting, and ranked Grau & Associates number one with 98 points, and Berger, Toombs, Elam,		
Gaines & Frank number two with 93 points.  We need a motion to accept this ranking.		
On MOTION by Mr. Vidrine,		
favor,	seconded by Mr. Hooker, with all in		
	accepting the ranking of Grau & Associates as the number		

one

ranked

firm for

auditing

services

was

approved.

FOURTH ORDER OF BUSINESS

Ratification of Landscape Maintenance Agreement with Earth Tee

Mr. Flint:  Earth Tee is the installation contractor for the landscaping at Tohoqua.  They		
will be maintaining it, at least initially.  There are two agreements; one for Cross Prairie Parkway		
and the other for Phase 1.	They were executed by the	Chairman.  Andrew wanted to include		
					
some terms and conditions.					
Mr. d' Adesky:  I always attach one of our standard addendums, which has our terms and		
conditions, such as our 30-day out and other indemnities and provisions.		
Mr. Flint:   We would ask that they be	approved, subject to execution of the standard		
				
terms and conditions, that would be attached to these basic agreements.  Eventually, we will need		
to  bid this  out,  but at  this  point,  we  are  under the  bidding threshold,  so the  Board has  the		
discretion and ability to hire				
	whoever they would like to provide these services, based on the fact		
that this is still under					
warranty.  It makes sense for the Board to retain them.		
Mr. Trace:  Was this the installer?				

pond

is

Mr. Flint:	Yes.	I think it was 3D Trees.  Earth Tee is the maintenance company.

Mr. Hooker:	They were not technically the installer, but are under the same company.

Mr. Trace:	The important part is that the irrigation system is not difficult.	When the next

completed, will we lump that into the contract?

Mr. Flint:	Yes.

Mr. Trace:	I thought some of this drainage went to that.

Mr. Hooker:  No. We just dug that pond for some dirt.

Mr. Trace:	So they are not going to be mowing it?

2

October 3, 2018

TohoquaCDD

Mr. Hooker:  They might be mowing it, but we don't have it in this agreement.	
Mr. Flint:  We could always add an addendum to it.	
Mr. Trace:  I just wanted to make sure, because some ofthis drainage is going that	
Mr. Flint:  We are in the process of getting bids for the aquatic maintenance.	
Mr. Scheerer:	I met with them	
	yesterday.  There appears to be a smaller pond	
parcel of land.  Is that going to stay or go away?	
Mr. Hooker:  No.	

way.

on this

Mr.						
	Scheerer:  Does it need to be included in the aquatic quote?			
Mr.	Hooker:  Yes.  I sent out a plat with three tracts.  It came in late	this afternoon.  So,		
							
there are three ponds.					
Mr.	Scheerer:  Not two?	I thought there were two originally.  There are actually four.		
				
We looked at the one that Keith was just				
			describing, and in the event that we need to add that at		
some point, we will al a carte them on a price.	Whichever one is ready, we	will go ahead and		
							
approve, and	whichever ones aren't, we will add at a later date, but we will already have the		
				
pncmg.							

Mr.  Trace:	I didn't see	anything about inspecting the Tot Lot.	I		
					
usually have someone check safety-wise, to make sure that something is not		
that in the scope about the tot lot and the little covered area.			

don't know if broken. I didn't

you see

Mr.

Hooker:  Yes, it

is.

Mr.	Trace:  Because it's on CDD property, we are liable if the slide is		
slides down and hurts himself.  Is this big green portion here, CDD property?		
Mr.	d' Adesky:  Has it been conveyed to the District?			
Mr.	Trace:  It's	on there as being	I didn't		
		maintained by this contract.			
CDD property.				
Mr. d'Adesky:	I will double check with Warren.			
Mr.	Scheerer:  Or the Exhibit			
		is just inaccurate.  We can check.			
Mr.	Trace:  That's why I like to see pictures.			
Mr.	d' Adesky:  We can approve it, subject to that confirmation.			
Mr.	Trace:  It doesn't look like it's in the scope, but once its certified to		
the District will take over maintenance.			

broken and a kid

know if that was

the District, then

3

October 3, 2018	TohoquaCDD		

On MOTION by Mr. Trace,	seconded by Mr. Hooker,		
			
favor, ratifying the Landscape Maintenance Agreement		
Tee, subject to			
verification of the number of ponds, Tot		
covered area, was approved.			

with all in

with Earth

Lot and the

FIFTH ORDER OF BUSINESS

A.	Attorney

Staff Reports

Mr. Smith:

Andrew,

do

you have anything else?

Mr.

d' Adesky:  There may be one item.	I recall that the notice from the last meeting was	

reasonable, but under the seven-day threshold, because we had the bona fide deadline on the

15

th

,

we had to re-schedule the meeting.	Under Chapter 189,  190, we have to advertise within a

seven-day window.

If

not,

if

there's

no

bona fide window, we are allowed to hold it with

reasonable notice, but we actually have to ratify the actions taken at the		
Board is	amenable,	I propose that the Board ratify all actions taken at the		
				
meeting.				
Mr.			
	Trace:  The minutes don't do that?		

last meeting. September 13,

If the 2018

Mr. d' Adesky:	No.

That's just approval

of

the minutes, but because that was actually a

meeting that took place under less than seven days' notice, we actually have to have an affirmative vote to ratify those actions. Once again, we were under two deadlines; the first one is that Chapter 190, which requires us to adopt the budget before October 1st and second, we have

the for

County deadline of September us to hold that meeting.

15

th

.

Both

of

those together qualify as a bona fide situation

Mr.

Mr.

Mr.

Mr.

Flint:  We need a motion to ratify the Board's actions.	
Trace:  Do we need to hold any public comment?		
d'		
Adesky:  No.  There's no public here.		
Flint:  That's a good question.		
On MOTION by Mr. Trace, seconded by Mr.	Vidrine,	
favor, ratifying the Board's actions that were taken at the	
13, 2018 meeting, was approved.		

with all in
September

make

Mr. d'Adesky:

sure that we have

I will work with Andre and Eric to confirm all what we need to have.

of

the conveyances,

to

4

October 3, 2018

TohoquaCDD

B.

Engineer

Mr.

Mr.

Mr.

Mr.

Flint:  Eric, do you have anything on

Warren:  I don't have anything new.

Flint:  Are there any questions for the

Trace:  No.

the Engineer's side?

District Engineer?

C.

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

Mr. Flint:

31, 2018.  If there

You have the combined Balance Sheet and Income Statements through August are any questions, we can discuss those. There is no approval for those.

ii.

Consideration

of

Funding Request #11

Mr.	Flint:	We have Funding Request #11.						
Mr. Trace:	There is an invoice for Egis	Insurance.  Is this the	CDD's policy?		

Mr.	d'									It is for your Supervisor's		
		Adesky:   Yes, for Governmental liability insurance.			
liability and general liability.									
Mr.	Trace:	I thought it was	around	$2,000,	but its more.				
												
Mr.	Flint:	The standard									
				policy is about $5,000.  This is your general liability and public		
officials' liability coverage.  Once we get property, it needs to be insured.		
Mr. Trace:  What about the ponds?								
Mr.	d'											
		Adesky:  Yes, it would cover that.							
Mr.	Flint:	We	typically  don't insure the  ponds.   The only thing that you have are		
						
concrete	structures that have a 50-year life span.	It could be for	fences, amenities, monuments		

and street lights.  The liability is covered for the ponds.					
Mr.	Trace:	Is landscaping in there?							
										
Mr. Flint:  No.  Landscaping is not	insured after the storms	of	2004/2005.		
										
Mr.	Trace:  No one insures anymore?							
												
Mr.	Flint:	You can probably insure anything, if you pay	enough, but they are typically		
												
not writing policies for insurance.  We haven't seen landscape insurance coverage.		
Mr. Scheerer:  Any assets that are going to be	conveyed to the District, we may need		
											
construction costs for, so we can									
				get those insured as well.				

5

October 3, 2018			TohoquaCDD		
					
Mr. Flint:	It also includes			
		lightning strikes.  Irrigation		
			controllers, in some communities,		
are $8,000 each.  Those are covered.			
Mr. d'Adesky:	Some of the trees are covered after installation.		
				
Mr. Flint:  The first year is covered.			
Mr.	I don't think Acts of God are covered.			
Trace:				
Mr. d' Adesky:  Through the			
		contractor, not through insurance.		
On MOTION by Mr. Trace, seconded by Mr. Vidrine, with all in		
favor, Funding Request # 11, was approved.			
Mr. Flint:  The insurance is purchased through the Florida Insurance Alliance, which is a		
local Government insurance trust fund.  They			
		insure close to 400 of the 600 CDDs.		
Mr. Trace:  This is the first time I have seen them.	I remember seeing them in budgets.		

SIXTH ORDER OF BUSINESS

There being none, the next item followed.

Other Business

SEVENTH ORDER OF BUSINESS

There being none, the next item followed.

Supervisors Requests

EIGHTH ORDER OF BUSINESS

Adjournment

Mr. Flint:

If

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

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

Secretary/Assistant Secretary	Chairman/Vice Chairman	

6

MINUTES OF MEETING

TOHOQUA

COMMUNITY DEVELOPMENT DISTRICT

The

Audit

Committee meeting

of

the

Board

of

Supervisors

of

the

Tohoqua

Community

Development District was held on Wednesday, October 3, 2018 at 9:00 a.m.,	
Branch Library, 305 Campus Street, Kissimmee, FL.	
Present were:		
Andre Vidrine	Chairman	
Marcus Hooker		
Keith Trace		
George Flint		
Andrew d' Adesky		
Eric Warren		
Alan Scheerer		
Clayton Smith		

at

the West Osceola

FIRST ORDER OF BUSINESS

Roll Call

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

SECOND ORDER OF BUSNESS

Public Comment Period

There not being any, the next item as followed.

TIDRD ORDER OF BUSINESS

Approval

Meeting

of

Minutes

of

the

June

6,

2018

Mr. Flint:  Did the Audit Committee have any comments on the minutes?  Hearing none,

On MOTION by Mr. favor, the Minutes of presented.

Trace, seconded by Mr. Hooker, with all the June 6, 2018 Meeting, were approved,

in

as

FOURTH ORDER OF BUSINESS

Tally	of

Rankings

Audit Committee Members and Selection of Auditor

Mr. Flint:

At

the last Audit Committee Meeting, the Committee approved the form

of

the

bid document and notice.	We placed the notice and emailed the bid document

to

five or six

October 3, 2018					TohoquaCDD		
							
firms that			As a result, we				
typically provide these services.		received two responses; one from		
						
Berger,							
Toombs, Elam, Gaines & Frank (BTEGF) and the other from Grau & Associates (Grau).		
The Board approved the Selection Criteria, which				
			includes the ability of personnel, experience,		
understanding of the scope, their ability to provide the services and price.  Price	is 20% of the		
total points.  The cost is fairly close.  We are asking for five years of pricing.  The first year from		
BTEGF is $3,000 and Grau quoted $3,200.						
Mr. Trace:  Does this lock us in for five years or is this a yearly contract?			
Mr. Flint:  It's an annual						
	Engagement Letter, but they are locked into these prices.		
Mr. Trace:  Can we make a move if we wanted to?				
Mr. Flint:  Yes.  Each year, you can re-bid it if you wanted to make a change.  We are not		
locked in for five years.	At a minimum,	we need to have a consensus ranking.	If the Board		
Members ranked them, we can tally those.		If not, a				
			consensus ranking would be needed for the		
record.							

Mr.

Mr.

Mr.

Mr.

Mr.

Mr.

Mr.

Trace:	I ranked Grau number one and BTEGF number	
Vidrine:  I had the same ranking.	
Flint:	As far as points, where did you see a distinction?	
Trace:	I ranked Grau higher, based on experience.	
Flint:	For	
	experience, did you give Grau 20 points and	
Trace:	No 15 points.	
Flint:	Are the rest of them equal?	

two.

BTEGF

18

points?

Mr. Trace:	I gave them 20 points for understanding of the scope and 18 points for price.		
I provided the same ranking for	personnel and the ability to provide the services.		
				
Mr. Flint:   So Grau received 98 points and BTEGF received 93 points.   Are the other		
Committee members okay with that ranking?			
Mr. Vidrine:  Yes.					
Mr. Flint:	If the Committee is okay	with the consensus ranking, we need a motion to		
accept this ranking and recommend that the Board retain Grau & Associates.		
On	MOTION by Mr. Trace, seconded by Mr. Vidrine, with all in		
favor,  Grau  &  Associates  was  ranked  number  one  and  Berger,		
Toombs,   Elam,   Gaines	&	Frank   number   two,   and   the		
recommendation  that  the  Board  retain  Grau  &  Associates  for		
providing auditing services, was approved.		

2

October 3, 2018

FIFTH ORDER OF BUSINESS

TohoquaCDD

Adjournment

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

3

SECTION

VI

Grau & Associates

CERTIFIED PUBLIC ACCOUNTANTS

951 Yamato Road • Suite 280

Boca Raton, Florida	33431

(561)	994-9299 • (800) 299-4728 Fax (561) 994-5823

www.graucpa.com

October 16, 2018																			
Board of Supervisors																		
Tohoqua Community Development District												
c/o GMS, LLC																			
135 West Central Blvd, Suite 320															
Orlando, FL 32801																			
We are pleased to confirm our understanding of the	services we	are to provide Tohoqua		Community Development District,		
Osceola County, Florida ("the District") for the fiscal year ended							
	September 30, 2018. We will audit the financial statements of		
the governmental	activities and	each major fund,							
			including the related notes to the financial statements, which collectively		
comprise the basic financial	statements					
		of Tohoqua Community Development District as		of and for the fiscal year ended		
September 30, 2018.							
	In addition,	we will	examine the District'scompliance with the	requirements of Section 218.415 Florida		
										
Statutes. This letter serves to renew our agreement and establish the terms and fee for the 2018 audit.		
Accounting  standards generally	accepted  in	the  United  States  of America  provide  for	certain  required  supplementary		
									
information  (RSI), such as management's discussion and analysis (MD&A),  to supplement the District's basic financial		
statements.  Such	information,	although	not	a part of the basic financial  statements,  is  required  by the Governmental		
Accounting Standards Board who	considers it to	be	an essential part of financial	reporting for placing the basic financial		
statements in an appropriate operational, economic, or						
	historical context. As part of our engagement, we will apply certain		
limited procedures to the District's RSI in accordance with auditing standards generally	accepted in the United States of		
America. These limited procedures will consist	of										
												
								inquiries of management regarding the methods of preparing the information		
and comparing the information for consistency with management'sresponses to our inquiries, the basic financial statements,		
and other knowledge we																	
		obtained during our audit of the basic financial					
any assurance on	the	information because the limited	procedures	statements. We will not express an opinion or provide		
				do not provide us with sufficient evidence to express an		
opinion or provide any assurance.										

The following but will not be

RSI is required audited:

by generally accepted accounting principles and will

be

subjected to certain limited procedures,

1)

2)

Management'sDiscussion and Analysis.

Budgetary comparison schedule

Audit Objectives																				
The	objective	of our audit	is the expression of															
										opinions as to whether your financial	statements are fairly presented, in	all		
material respects, in conformity with U.S. generally accepted accounting									
	principles and to report on the fairness of	the		
supplementary information referred to in the second paragraph when considered in	relation to the financial statements as a		
whole. Our audit will be conducted in	accordance with auditing standards generally				
		accepted in the United States of America		
and the standards for financial audits				
	contained	in Government Auditing Standards,	issued by the Comptroller General of	the		
United States, and will	include tests of the accounting	records of the District and other					
												
enable us to express such														procedures we consider necessary to		
	opinions. We will issue a written report upon completion of our audit of the District'sfinancial		
statements. We cannot provide assurance that an unmodified opinion will be expressed.	Circumstances may arise in which it		
is					us to modify our opinion or add														
																					
necessary for		emphasis-of-matter or other-matter	paragraphs. If our opinion on the financial		
statements is										
	other than unmodified, we will discuss the reasons with you	in	advance.	If, for any reason, we are unable to		
complete the audit or	are unable to form or have not formed	an	opinion, we	may decline to express an	opinion or issue a		
report, or may withdraw from this engagement.																	
We will also	provide a report (that does not include an opinion)	on	internal control related to the financial statements and		
compliance with	the provisions of laws, regulations, contracts,					
		and grant agreements,		noncompliance with which could have a		
material effect																		
	on the financial statements as required by Government Auditing Standards. The report on internal control and		
on	compliance and other matters will include a	paragraph that states	(1) that the									
scope of testing of internal control and compliance, and the results of that	purpose of the report is solely to describe the		
	testing,		and not to provide	an opinion on the		
effectiveness	of	the District'sinternal control on												
			compliance, and (2) that the report is		an	integral part of an	audit performed in		
accordance with	Government Auditing Standards in considering the												
													District'sinternal control and compliance. The paragraph		
will also state that the report is not suitable for any other purpose. If during our audit we become aware that the District is		
subject to  an	audit  requirement  that  is  not encompassed	in	the  terms	of this  engagement,  we will  communicate  to		
management and those charged with	governance that an audit in accordance with U.S.	generally accepted auditing standards		

Tohoqua Community Development District	Page2		

and the standards for financial audits contained regulatory, or contractual requirements.

Examination Objective

in

Government Auditing  Standards

may not satisfy the relevant legal,

The objective of our	examination	is	the expression	of an opinion	as to whether the District is in compliance with Florida Statute		
																	
218.415 in accordance with	Rule	10.556(10)	of the Auditor General of the State	of	Florida. Our examination will	be conducted		
in	accordance with attestation standards established by the American Institute of Certified Public Accountants and will include		
tests of your	records and other procedures we consider necessary to enable us	to express such an	opinion. We will issue a		
written report upon		completion of our examination of	the	District'scompliance.	The report will include a statement that the		
report is														
	intended solely for the information and use	of		management, those charged with governance, and the Florida Auditor		
General, and is	not intended to	be	and														
				should not be used by anyone other than these specified parties.	We cannot provide		
assurance that	an unmodified opinion will	be expressed. Circumstances may arise	in	which it is necessary for us to modify our		
opinion or add emphasis-of-matter or other-matter	paragraphs.	If our opinion	on	the		District'scompliance	is other than		
unmodified, we will	discuss the reasons with you											
		in advance. If, for any reason, we are unable to complete the examination or		
are unable to form or have not formed an	opinion, we may decline to express an	opinion	or	issue a report, or may withdraw		
from this engagement.															
																																											
Management Responsibilities																																										
Management	is	responsible for the financial statements	and all accompanying information as well	as	all representations		
contained therein. Further, management is responsible for compliance with Florida Statute	218.415 and	will provide us with the		
information  required  for the  examination.  The	accuracy	and  completeness	of	such					
						information	is also  management's		
responsibility. As part of the audit,	we																		
			will assist with preparation of your financial statements and related notes	in conformity		
with U.S. generally accepted accounting	principles based	on information provided	by	you. These nonaudit services do	not		
constitute an																						
	audit under Government Auditing  Standards and such services will not be conducted in accordance	with		
Government	Auditing Standards. You agree to	assume all management responsibilities	relating to the financial statements	and		

related  notes and any other nonaudit services we	provide.  You  will  be  required  to  acknowledge in	the  management		
representation letter our assistance with preparation of the financial																you have reviewed		
																																			statements and related notes and that			
and approved the financial statements and related notes prior to their issuance and have		accepted responsibility for them. In		
addition,	you will	be	required to make certain	representations	regarding											
						compliance with	Florida		Statute 218.415 in	the		
management	representation	letter.	Further,												
					you	agree  to  oversee  the  nonaudit	services  by  designating  an  individual,		
																							
preferably from senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and		
results of those	services; and accept responsibility for them.																							
																														
Management		is		responsible for establishing and maintaining effective internal controls,	including evaluating and monitoring		
ongoing activities, to help ensure that	appropriate goals and objectives are	met;								
			following laws and regulations;	and ensuring		
that	management is reliable	and									
			financial information is reliable	and properly reported.	Management is also responsible for		
								
implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements.		
You are also responsible for the selection and	application of accounting principles, for the preparation	and fair presentation of		
the financial statements and all accompanying	information	in conformity with U.S. generally	accepted accounting principles,		
and for compliance with applicable laws and								
	regulations and the provisions of												
																			
																																					contracts and grant agreements.				
Management		is	also		responsible for making all financial	records	and related information available to	us and for the accuracy		
																	
and completeness of that information. You are also responsible for	providing us with (1)	access to all	information	of which	you		
are aware that is	relevant to the																												
		preparation and fair presentation of the financial	statements, (2) additional information that we		
may request for the							
		purpose of the audit, and	(3)	unrestricted access to persons within the government from whom	we		
determine it														
	necessary to obtain audit evidence.																														
Your responsibilities include adjusting the financial statements to correct material	misstatements and for confirming to us in	the		
written  representation  letter that  the  effects  of any  uncorrected  misstatements	aggregated  by		us  during  the  current		
engagement and	pertaining	to	the		latest		period	presented are	immaterial, both						
										individually and in		the	aggregate, to	the		
financial																						
																																	
	statements taken as a whole. As part of our engagement, we may propose standard adjusting, or correcting journal		
					
entries to your financial statements. You are	responsible for reviewing the entries	and	understanding the nature of	the		
proposed entries and the impact they have		on								
			the financial statements.																				
You are responsible for the design and	implementation of	programs and controls to	prevent and detect fraud, and for informing		
us	about all																			
			known  or suspected  fraud  affecting the  government involving  (1)	management,  (2)	employees who  have		
significant roles in internal control, and (3) others where the fraud could have a	material effect on the financial statements.		
Your responsibilities			include	informing		us		of	your knowledge of any allegations			
											of fraud or suspected fraud	affecting	the		
government	received														
			in communications from		employees, former employees, grantors,	regulators, or others. In	addition, you		
are												
																													
		responsible for identifying and ensuring  that the government complies with  applicable laws,  regulations,  contracts,		
				
agreements, and grants and for taking timely and	appropriate steps to remedy fraud and	noncompliance with provisions of		
laws, regulations, contracts or grant																
	agreements, or abuse that we report.																				
																																				
Management		is		responsible	for	establishing  and	maintaining	a	process  for	tracking  the  status  of audit  findings  and		
recommendations. Management								
	is	also	responsible for identifying and	providing report copies of previous financial audits,		
attestation engagements, performance audits or other	studies related			
		to	the objectives discussed	in	the Audit Objectives		
section of this letter. This responsibility includes											
	relaying to us	corrective	actions taken		to	address significant findings and		
																																		
recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You are also		

Tohoqua Community Development District				
responsible for providing management'sviews on our current findings, conclusions, and	recommendations,	as well		
planned				
	corrective actions, for the report, and for the timing and format for providing that information.			
With	regard to using the audit'sreport, you understand that you must obtain our prior written consent to reproduce or		
			
report in bond offering official				
	statements or other documents.				

Page 3 as your

use our

With  regard  to  the  electronic	dissemination	of  audited  financial	
electronically on your website, you understand that electronic sites are	
not required  to read the information	contained in these sites or to	
electronic site with the original document.		

statements,  including  financial  statements  published		
a means to distribute information and, therefore, we are		
consider the	consistency of other information in the		

Audit Procedures-General																												
An audit includes	examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements;		
										
therefore, our audit will involve judgment about the	number of transactions to be examined and the areas to be	tested. An		
audit  also	includes		evaluating  the									
				appropriateness	of		accounting	policies  used  and	the	reasonableness  of	significant		
accounting estimates made by management, as well as evaluating the	overall presentation						
		of the	financial statements. We will		
plan and perform the audit to																				
	obtain reasonable rather than absolute assurance about whether the financial statements are		
free of	material misstatement,			
		whether from (1) errors, (2) fraudulent financial reporting, (3)	misappropriation of assets, or (4)		
violations	of laws or governmental																				
		regulations that are attributable to the government or to acts by management or employees		
acting on														
	behalf of the government. Because the determination of	abuse is subjective,		Government Auditing Standards do not		
									
expect auditors to provide reasonable	assurance	of	detecting abuse.													
																																	
Because of	the inherent limitations	of	an audit, combined with the inherent limitations		of internal	control, and because we will		
not perform	a	detailed examination	of all	transactions, there is	a risk that material							
						misstatements may exist and not be		
detected by us, even																						
	though the audit is properly planned and performed in accordance with U.S. generally accepted auditing		
standards and								
	Government Auditing Standards.	In	addition, an audit	is not designed to detect	immaterial misstatements or		
violations	of laws or governmental																						
			regulations that do not have a direct and material effect on the financial	statements. Our		
responsibility as													
	auditors is limited to the period covered by our audit and does not extend to later periods for which we are not		
									
engaged as auditors.																															
Our procedures will		include tests	of	documentary evidence	supporting the transactions recorded in the accounts, and may		
include tests of	the							
			physical existence of	inventories,	and	direct	confirmation of receivables and	certain other assets and		
																														
liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions.	We will request		
written	representations from your attorneys as part	of the		engagement, and they may bill you for responding	to this	inquiry. At		
the	conclusion	of our audit, we will require certain written						
			representations from you about your responsibilities for the financial		
statements;	compliance  with	laws,		regulations,							
					contracts,	and  grant agreements;	and	other	responsibilities required  by		
generally accepted auditing standards.																			
																							
Audit Procedures-Internal Control																							
Our audit will include	obtaining an understanding	of	the	government and its environment, including internal control, sufficient to		
assess the risks	of							
		material misstatement							
			of the financial	statements and to design the nature,	timing, and	extent	of further		
audit	procedures. Tests of controls may be												
		performed to test the effectiveness of certain controls that we consider relevant to		
preventing	and		detecting										
				errors and fraud that are material to the financial statements and to preventing and detecting		
misstatements									
	resulting from	illegal	acts and other noncompliance matters that have a	direct and material effect	on the		
financial statements. Our tests, if	performed, will be less in									
		scope than would be necessary to render an opinion on	internal		
																		
control and, accordingly, no opinion will be expressed in our report on internal control issued	pursuant to Government Auditing		
Standards.																														

An audit is not designed to However, during the audit, matters that are required to

provide assurance on internal control or to identify significant deficiencies or material weaknesses. we will communicate to management and those charged with governance internal control related be communicated under AICPA professional standards and Government Auditing Standards.

Audit Procedures-Compliance							
As part of obtaining reasonable	assurance about whether the	of			
					financial statements are free				
perform tests	of the District'scompliance with the provisions of	material misstatement, we will		
However, the	objective of our audit will not be to provide	an	applicable laws, regulations, contracts, agreements, and grants.		
			opinion on overall compliance and we will not express	such an		
						
opinion in our report on								
	compliance issued pursuant to						
			Government Auditing Standards.				
Engagement Administration, Fees, and Other							

We understand that your selected by us for testing.

employees will prepare all cash or other confirmations we request and will locate any documents

The audit documentation for this engagement is the	property of	Grau & Associates and	constitutes confidential information.		
						
However, subject to applicable laws and regulations, audit documentation and appropriate		
upon request and in a timely						individuals will be made available		
manner to a cognizant or oversight agency or its designee, a federal agency providing direct or		
indirect funding, or the U.S. Government Accountability Office for purposes of a quality		review of the audit, to resolve audit		
findings, or to carry out oversight responsibilities. We						
	will notify you of any such request. If		
documentation will be provided under the	supervision	of Grau &	Associates personnel.		requested, access to such audit		
				Furthermore, upon request, we may		

Tohoqua Community Development District

Page4

provide copies  of selected audit documentation to the aforementioned  parties. These	parties may intend, or decide, to		
distribute the copies or information contained therein to others, including other governmental agencies. Notwithstanding the		
foregoing, the parties											
				acknowledge that various documents reviewed or produced during the conduct of the audit may be		
public records under Florida law. The District agrees to notify Grau &					
involves audit documentation.				Associates of any public record request it receives that		
									
Our fee for these	services will not exceed $3,200 for the September 30, 2018 audit, unless there is a change in activity by the		
					
District which results in additional audit work or if Bonds are issued.						
The audit documentation for this engagement will be retained for a	minimum of five years after the report release date.  If we		
are aware that a federal awarding agency or auditee	is			
							
									contesting an audit finding, we will contact the party(ies) contesting the		
audit finding for guidance prior to destroying the audit documentation.					
Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. Invoices will be		
submitted in sufficient detail to demonstrate							
								compliance with the terms of this agreement. In		
work may be suspended if your account becomes 60					accordance with our firm policies,		
	days or more overdue and may not be		
													resumed until your account is paid		
in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon		
written notification	of termination, even if we have not	completed our report. You will be			
expended and to		reimburse us for all out-of-pocket costs through the date	of	obligated to compensate us for all time		
				termination.  The above fee  is based on		
								
anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered		
during the audit. If significant	additional time is necessary, we will discuss it with you and arrive at a new fee estimate.		
								
We will							our most recent external peer review report and any letter of comment, and any subsequent		
provide you with a copy of			
peer review	reports  and  letters	of	comment  received  during the  period  of	the  contract.  Our 2016  peer review  report		
accompanies this letter.											
We appreciate the opportunity to be	of service to Tohoqua Community					
summarizes the	significant terms	of			Development District and believe this letter accurately		
			our engagement. If you have any questions, please let us know. If you agree with the		
						
terms of our engagement as	described in this letter, please sign the enclosed copy and return it to us.		

Very Grau

truly yours,

& Associates

Antonio

J.

Grau

RESPONSE:

This letter correctly sets forth the

understanding

ofTohoqua

Community Development District.

By:

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

Title:

________________

_

___

_

Date:

_________

_

__________

_

ICPA)"

~

PEER RE-VIEW PROGRAM

is proud to present this

Certificate of Recognition

to

Grau & Associates

For having a system of quality control for its accounting and auditing practice in effect for 1he year ended June 30, 2016 which has been designed to meet the requirements of the quality control standards for an accounting and auditing practice established by the AICPA and which was complied with during the year then ended to provide the firm with reasonable assurance of conforming with professional standards.
~µ

Anita Ford. Chair
AlCPA .Peer .Re11il!W Jloard

2016

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(11

ADDENDUM TO ENGAGEMENT LETTER BETWEEN GRAU AND ASSOCIATES AND TOHOQUA COMMUNITY DEVELOPMENT DISTRICT (DATED OCTOBER 16, 2018)

Public Records. 119.0701, Florida Statutes, and specifically shall:

Auditor comply

shall,  pursuant  to  and  in  accordance  with  Section		
with the public records	laws	of the State of Florida,		

a.

b.

Keep and maintain public records required by the District to perform the		
services or work set forth in this Agreement; and					
Upon the request of	the District's custodian of	public	records, provide the		
District with a copy	of the	requested  records	or				
				allow the records to  be		
						
inspected or copied within a reasonable time at a cost that does not exceed		
the cost provided in Chapter 119, Florida Statutes, or as otherwise provided		
by law; and							

c.	Ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as
authorized  by  law  for  the	duration	of	the  contract	term  and  following		
						
completion of the Agreement if the Auditor does not			
			
the District; and			transfer the records to		

d.

Upon	completion	of the Agreement, transfer, at	no cost to the District, all		
public records in	possession of the Auditor or	keep  and maintain public		
							
records required by the District to perform the service or work provided for		
in this Agreement.	If the	Auditor transfers all public records to the District		
upon completion	of	the	Agreement, the Auditor shall destroy any duplicate		
public  records  that  are  exempt  or  confidential  and  exempt  from  public		
disclosure	requirements.		If the Auditor keeps and	maintains public records		
								
upon completion	of the		Agreement, the Auditor shall meet all applicable		
requirements for retaining public records.  All records stored electronically		
must be provided to the District, upon request from the District's custodian		
of	public  records,	in  a	format  that  is  compatible  with  the  information		
technology									
			systems of the District.				

Auditor acknowledges that any requests to inspect or copy public records relating		
to this Agreement must be made directly to the District pursuant to Section 119.0701(3),		
Florida							
Statutes.  If notified by the District of a public records	request for records not in		
the						
possession of the District but in possession of the Auditor, the	Auditor shall provide		
such records  to  the District or	allow  the records to	be					
			inspected or copied within a		
					
reasonable time.   Auditor acknowledges that should Auditor fail to provide the public		
records to  the District within a reasonable time, Auditor may be subject to penalties		
pursuant to Section 119 .10, Florida Statutes.						

IF

THE

AUDITOR HAS QUESTIONS REGARDING

THE

APPLICATION

OF

CHAPTER 119, FLORIDA STATUTES,

TO

THE

AUDITOR'S	DUTY

TO

PROVIDE	PUBLIC	RECORDS

RELATING	TO	THIS   AGREEMENT/CONTRACT,	THE		
AUDITOR  MAY	CONTACT	THE	CUSTODIAN	OF	PUBLIC		
								
RECORDS FOR THE						

		DISTRICT AT:					
GMS-CF,LLC							

135

WEST

CENTRAL BLVD.

SUITE 320
ORLANDO, FL 32801

TELEPHONE: 407-841-5524

EMAIL:

GFLINT@GMSCFL.COM

Auditor:-------

Title: --------

Date:--------

District:-------

Title: --------

Date: --------

SECTION

VII

		RESOLUTION 2019-02		
A RESOLUTION OF THE BOARD OF SUPERVISORS OF		
THETOHOQUACOMMUNITYDEVELOPMENT		
DISTRICT AMENDING RESOLUTIONS 2018-13 AND 2018-		
14;	AMENDING  THE  FISCAL  YEAR  2019  BUDGET;		
AMENDING,   REIMPOSING,   AND   CERTIFYING   THE		
ASSESSMENT  ROLL;  AUTHORIZING  THE  FILING  OF		
REVISED  NOTICES  TO  THE  OSCEOLA  COUNTY  TAX		
COLLECTOR AND REVISION OF DISTRICT INVOICES;		
PROVIDING FOR SEVERABILITY AND AN EFFECTIVE		
DATE.				
WHEREAS, the Tohoqua	Community Development District (the "District") is a special		
purpose local government created by Osceola County Florida (the "County") in accordance with		
the					
provisions of Chapter 190,	Florida Statutes (the "Act"); and		

WHEREAS,  the  District has

annual appropriations and adopting the
ending	September	30,	2019	("Fiscal
190.008(2)(a), Florida Statutes; and

previously  adopted Resolution 2018-13,  relating to  the		
budget for the fiscal year	1, 2018 and		
Year  2019"),	beginning October			
	pursuant  to  the  provisions	of  Section		

WHEREAS,	the	District has previously adopted Resolution 2018-14, imposing special		
assessments and certifying an assessment roll of the				
				District (the "Assessment Roll"); and		
WHEREAS,	the	District  now  desires  to  amend  the  Fiscal  Year  2019  Budget  and		
Resolutions  2018-13  and  2018-14  to  correct  certain  errors  and  realign  the  budget  and		
Assessment Roll accordingly; and					
WHEREAS,	it is in the best interest	of the District to	permit the District Manager to		
amend the Assessment Roll	adopted as proposed herein and				
		authorize the District Manager to		
						
revise District Invoices and issue the proper updates and notices to the County Tax Collector, as		
necessary to effectuate the amended					
			Assessment Roll and as authorized by the Act.		

NOW,	THEREFORE,  BE  IT  RESOLVED	by	
Tohoqua Community		
	Development District (the "Board"), as	

the Board follows:

of

Supervisors

of

the

1.	Inco rporation of		
	Recitals.  The above recitals		
this reference are incorporated into, and form a material part		
2.	Amendments to Resolution 2018-13.		

(A)	Section  2  of Resolution  2018-13  is

replaced with the following:

so stated are true and correct and by of, this Resolution.

hereby  deleted  in  its  entirety  and

Section

2.

Appropriations

1

Resolution 2019-02

Tohoqua Community Development District

There  is	hereby  appropriated  out  of	the  revenues  of the  District,  for  the  fiscal  year		
beginning	October	1,	2018,   and	ending	September   30,   2019,   the   sum	of		
	______ to	be raised by 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

DEBT SERVICE FUND(S)

TOTAL ALL FUNDS

$	-  -  -----		
			
$	-------		
			
$=  =  =====		

(B)	Exhibit "A" attached to Resolution 2018-13 (showing the Proposed Budget, as that term is defined in Resolution 2018-13) is hereby replaced in its entirety by the revised proposed budget for Fiscal Year 2019 attached hereto as Exhibit "A".

	3.	Amendment to Resolution 2018-14.  Exhibit "A" attached to Resolution 2018-14		
(showing the Budget, as that term is defined in	Resolution 2018-14) is hereby replaced in its		
entirety by the revised budget for Fiscal Year 2019 attached hereto as Exhibit "A".		
	4.	Remainder of Original Resolution Unchanged.	Except as specifically modified or		
amended  herein,  Resolutions  2018-13  and 2018-14  remain  unchanged  and in full  force  and		
effect.									
	5.	Authorization of	Corrective Notices and Revised Invoices.  The District Manager		
shall  be  authorized  to  prepare,  draft,  amend  and  issue  any  corrective  notice  or  other		
documentation	as  required  by  the  County  tax	collector  or  other  entity  to  effectuate  the		
amendment of the Fiscal Year 2019 Budget and			
	Assessment Roll as contemplated herein. The		
District Manager shall also be authorized to take any action deemed appropriate or necessary to		
amend, update, correct and transmit District invoices or other documentation associated with the		
assessments associated with the Assessment Roll and Fiscal Year 2019 Budget.		
	6.	Severabilitv.	If	any  section, paragraph,  clause or provision of this Resolution		
shall be held to be invalid or ineffective for any reason, the	remainder of this Resolution shall		
continue in full force and effect, it being expressly hereby found and declared that the remainder		
of this	Resolution would have been adopted despite the	invalidity or ineffectiveness of such		
				
section, paragraph, clause or provision.				

7.

Effective Date. This Resolution shall take effect immediately upon its adoption.

[SIGNATURE

PAGE

FOLLOWSJ

2

Resolution 2019-02

Tohoqua Community Development District

SIGNATURE PAGE TO

TOHOQUA COMMUNITY DEVELOPMENT DISTRICT

RESOLUTION 2019-02

ADOPTED District, this 7th day

by of

the Board of Supervisors November 2018.

of

the  Tohoqua  Community  Development

TOHOQUA COMMUNITY

DEVELOPMENT DISTRICT

ATTEST:

Print: -----	-----

Secretary/Asst. Secretary

By:	------			
				
		-----  -  --		
Print:	-------  -  -	---  -		
					
		Chairman/Vice-Chairman			

1

Resolution 2019-02

Tohoqua Community Development District

EXHIBIT "A"

BUDGET

A-1

•

•

•

•

•

•

•

•

•

•

•

•

•			
•	•		

•••••

•
••

Tohoqua

Community Development District

Proposed Amended Budget

FY

2019

•

•

•	•

•

•

•

•	•

•

•

•

•

•

•

Description

Revenues

Developer Contributions Assessments - Tax Collector (Platted) Assessments - Direct (Platted) Assessments - Direct (Unplatted)

jTotal 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

jTotal Administrative:

Q~atil2.a§ ii\ Maintenanc~

Contract Services

Fiekl Management

Amenities Management

Landscape Maintenance

Lake Maintenance

Wetland Maintenance

Wetland Mitigation Reporting

Pool Maintenance

Pest Control

Janltorial Services

jsubtotal:

	Tohoqua		
Community Development District	
	Amended 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	
$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

$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

Amended			
Budget			
FY2019			
$686,237		
$72,546		
$87,298		
$106,132		
$9s2,213	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	I		
$11s,001			
$20,000			
$75,000			
$350,000			
$10,000			
$5,000			
$6,000			
$12,500			
$600			
$12,500	I		
$491,soo			

Tohoqua

Community Development District

Amended Budget

General Fund

Fiscal Year 2019

Descrh:Jtlon

Repairs & Maintenance

Landscape Replacement

Irrigation Repairs

General Repairs & Maintenance

Operating Supplies

&	Sidewalk Maintenance

	Signage Walls - Repair/CleaningRoad
Fenci!:!11
Isubtotal:

Utilities

Pool - Electric

Pool-Water

Electric

Water & Sewer

Streetlights
Gas
Isubtotal:

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

Hofidal:'.D~or

!subtotal:

Other

Contingency

Caeital Reserve

!subtotal:

!Total Operations & Maintenance:

lrotal Exe!nditures

!Excess Revenues/!Exe!nditures)

Adopted

Budget

FY2018

$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

Actual

thru

7/31/18

$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

$71,021

j$4,278!

Projected

Next2

Months

$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

$4,278

Total

thru

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

$84,919

$0

Amended

Budget

FY2019

$25,000	
$2,000	
$1,000	
$1	,000	
$1,500	
$250	
$1,500	
$250	
$32,soo	
$15,000	
$600	
$10,000	
$57,500	
$75,000	
$6,000	
s1s4,100	
$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	
s101,1so	
$25,000	
$15,262	
$40,262	
$836,212	
$952!213	
	$0	

I

I

I

Land Use

ross
Per Unit•

Ph-1 Amenity

Discount

Q(!!!ra!iQD j!nd Maintenance

Asses§ments

A-ssment	Developed
Per Unit	Units

Gross

Assessment"

Net

Assessment...

Commercial**

Hotel**

Apartements **

Townhome

Duplex/Garden

32

40

45

50

55

65

70

Totals

$228.00	
$228.00	
$228.00	
$498.00	
$498.00	
$584.00	
$730.00	
$822.00	
$913.00	
$1,004.00	
$1	,187.00	
1 278.00	

70%	$159.60	0	
70%	$159.60	0	
70%	$159.60	0	
70%	$348.60	101	
70%	$348.60	0	
70%	$408.80	0	
70%	$511.00	69	
70%	$575.40	97	
70%	$639.10	0	
70%	$702.80	61	
70%	$830.90	0	
70%	$894.60	1	
		329	

$0.00

$0.00

$0.00

$35,208.60

$0.00

$0.00

$35,259.00

$55,813.80

$0.00

$42,870.80

$0.00

$894.60

$170,046.80

$0.00	
$0.00	
$0	.00	
$33,096.08	
$0.00	
$0.00	
$33,143.46	
$52,464.97	
$0.00	
$40,298.55	
$0.00	
$840.92	
$159,843.99	

*Includes 6% for early payment discount and collection cost.

**Per untt is 25% of the Single Family 50'unttl such time as Users elect, at their sole discretion, to use the existing Amenity facilities and at such time of election, the O&M assessments will re-evaluated

***Net of 6% for early payment discount and collection cost.

Description

Revenues

Bond Proceeds

Special Assessments

Interest

carry Forward Surplus

Total Revenues

Expenditures

Interest Payment • 11 /01

Principal Payment- 05/01

Interest Payment- 05/01

Total Expenditures

Excess Revenuesf(Expendltures)

	Tohoqua			
Community Development District		
	Adopted Budget			
	Debt Service Fund			
	Fiscal Year2019			
Adopted	Actual	Projected		
Budget	thru	Next2		
FY2018	7/31/18	Months		
				
$0	$144,162	$0		
$0	$0	$0		
$0	$121	$0		
$0	$0	$0		
$0	$144,283	$0		
$0	$0	$0		
$0	$0	$0		
$0	$23,708	$0		
$0	$23,708	$0		
$0	$12.0,575	$0		

Total

thru

9/30/18

$144,162
$0
$121

$0

$144,283

$0
so

$23,708

$23,708

$12.0,575

Amended

Budget

FY2019

$0
$137,458
$0		
$51,536		
$188,994 1	
$51,415		
S35,000		
$51,415		
s131,eao	1	
$51,164	j	

1.	carry fosward	6U1pl11s	is net or Reserves.	

Interest 11M/19	$50,593	
Net Assessments	$137,458	
Add: DiscounlS & Collcclion	$8.774	
Gross Assessments	$146.232	

ProductT	a
Townhou&e
Single.family 40'

Single.family 45'

Slngle-Famlly 55'

Sln(lle-Farrn~ 70'

No.

of Units

101
69
97
61

1
329

Annui11
Debt service
$28,482
$28,509

$45,069
$34,655

$723

$137,458

Per Unit

Net Debt

.Assessment
$282
$413
$465
$568
S723

Per Unit

Gross Debt
Assessment

$300

$440

S49S
$604
$769

	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

Date

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

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

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

1,155,000

1,075,000

1,075,000

990,000

990,000

900,000

900,000

805,000

805,000

705,000

705,000

600,000

600,000

490,000

490,000

375,000

375,000

255,000

255,000

130,000

130,000

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

80,000

85,000

90,000

95,000

100,000

105,000

110,000

115,000

120,000

125,000

130,000

2,165,000

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

27,680

25,800

25,800

23,760

23,760

21,600

21,600

19,320

19,320

16,920

16,920

14,400

14,400

11,760

11,760

9,000

9,000

6,120

6,120

3,120

3,120

1,951,535

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

133,480		
134,560		
135,360		
135,920		
136,240		
136,320		
136,160		
135,760		
135,120		
134,240		
133,120		
4,140,243	I	

SECTION

VI11

SECTION

1

..

••0.	. ' .		
V			
•••••		

)

TOHOQUA

Community Development District

Unaudited Financial Reporting

September 30, 2018

•

•

•	•i	•	•	•

	G~hvemlllitntal~		
	htinapment Semces  ,		
•	...		
	•		

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

September 30, 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

$6,592			
$15,805			
	$69,039		
	$51,597		
		$13,091	
		$0	
$22,397	$120,636	$13,091	
$15,440			
	$120,636		
		$13,091	
$6,957			
$22,397	$120,636	$13,091	

$6,592

$15,805

$69,039

$51,597

$13,091

$0

$156,124

$15,440

$120,636

$13,091

$6,957

$156,124

Tohoqua

COMMUNITY DEVELOPMENT DISTRICT

GENERAL FUND

Statement of Revenues & Expenditures

For The Period Ending September 30, 2018

ADOPTED	PRORATED BUDGET
BUDGET	THRU 09/30/18

ACTUAL
THRU 09/30/18

VARIANCE

REVENUES:		
DEVELOPER CONTRIBUTIONS	
TOTAL	REVENUES	
EXPENDITURES:		
AOMINISTRATIVE:	
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	$98,199	$80,589		
					
$98,199	$98,199	$80,589		

$9	,600	$9,600	$3,400		
					
$734	$734	$260		
$12,000	$12,000	$3,475		
$25	,000	$25,000	$17,581		
					
	$0		$0	$2,917		
$35,000	$35,000	$35,000		
$1	,100	$1	,100	$1,569		
$300	$300		$13		
						
$1,000	$1,000	$109		
$5,665	$5,665	$5,000		
$1,000	$1,000	$788		
$5,000	$5	,000	$13	,448		
							
$1,000	$1,000	$123		
$625	$625	$151		
$175	$175	$175		
$98,199	$98,199	$84,007		
	$0			($3,417)		
						
	so			$10,374		
						
	$0			$6,957		

($17,610)

($17,610}

$6,200	
$474	
$8,525	
$7,419	
($2,917)	
	$0	
($469}	
$287	
$891	
$665	
$212	
($8,448)	
$877	
$474	
	$0	
$14	,192	

2

Tohoqua

COMMUNITY DEVELOPMENT DISTRICT

DEBT SERVICE

Statement of Revenues & Expenditures

For The Period Ending September 30, 2018

ADOPTED	PRORATED BUDGET
BUDGET	THRU 09/30/18

ACTUAL
THRU 09/30/18

VARIANCE

REVENUES:			
BOND PROCEEDS		
INTEREST			
TOTAL REVENUES	
EXPENDITURES:			
Series2016			
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	$182		
				
$0	$0	$144,344		

$0	$0	$0	
$0	$0	$0	
$0	$0	$23,708	
$0	$0	$23,708	
$0		$120,636	
$0		$0	
$0		$120,636	

$144,162

$182

$144,344

$0

$0

($23,708)

($23,708)

3

Tohoqua

COMMUNITY DEVELOPMENT DISTRICT

CAPITAL PROJECT FUND

Statement of Revenues & Expenditures

For The Period Ending September 30, 2018

ADOPTED	PRORATED BUDGET
BUDGET	THRU 09/30/18

ACTUAL
THRU 09/30/18

VARIANCE

REVENUES:				
BOND PROCEEDS			
INTEREST				
TOTAL REVENUES		
EXPENDITURES:				
Serles 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	$375	
$0	$0	$2,021,214	

$0	$0	$1,799,045	
$0	$0	$209,078	
$0	$0	$2,008,123	
$0		$13,091	
$0		$0	
$0		$13,091	

$2,020,838

$375

$2,021,214

($1,799,045)

{$209,078)

($2,008,123)

4

l!£lIDil!lil

DEVELOPER CONTRIBUTIONS

TOTAL REVENUES

EXPENDITURES:

I

OCT

$9,163

S9,163

NOV

Sll,090

$11,090

		Tohoqua			
		COMMUNITY	DEVELOPMENT DISTRICT		
OEC	JAN	FEB	MAR	APR		
						
S4,220	$4,1S7	S7,224	so	$14,385		
						
$4,220	$4,157	$7,224	so	$14,385		

MAY	JUN

SS,408	SS,604	
$5,408	$51604	

JUI

$5,494

~S,49-4

AUG

$4,699

$4699

SEPT	TOTAL

$9,148	$80,589		
$9,148	lso,ss•	!	

AMINJSTRATJVE

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 (EXPENDrTURES)

I

I

	so	
	$0	
	$0	
$1,943	
	so	
$2,	917	
$100	
	so	
	$13	
$5,000	
$252	
$9,771	
	so	
	$41	
$175	
$20,212	
1s11,049!	

so

so

$298

$1,074

$0

$2,917

$419

$0

$21

so

$91

$0

$0

$10

$0

$4,829

$6,260

	$0	
	$0	
	so	
S275	
	$0	
$2,	917	
$100	
	$0	
	S2l	
	$0	
	$48	
	$0	
	$0	
	$S8	
	$0	
$3,421	
S799	

so

so

$1,090

$780
so

$2,917

$151
so

$0

$0

$87

$0

$0

$0

$0

ss,023

i$8661

	so	
	so	
$760	
$2,661	
	so	
$2,	917	
$100	
	$0	
	$4	
	$0	

ss

$0

$0

$1

$0

$6,447

$777

$2,400

$184

$1,088

$4,265

$417

$2,917

$100

57

S18

so

$110

$0

so
so

$0

$111504

1s11.S04t

$0

so

so

$1,482

$417

$2,917

$100

$0

S2

so

$6S

$0

$0

$20

$0

$5,003

$9,382

$0	$600	
so	$46	
$0	$145	
$1,228	$1,346	
$417	$417	
$2,917	$2,917	
SlOO	s,oo	
$0	$0	
$0	so	
$0	$0	
$18	$6	
$171	$0	
$0	$121	
$0	$0	
$0	$0	
$4,849	~S,696	
$558	j$921	

so

so

$0

$1,113

$417

$2,917

$100

$0

524

so
sss

$0

$2

$21

so

......

$845

so

$0

$95

$170

$417

$2,917

s100

$6

$1

$0

$0

S2,642

$0

$0

$0

$6,347

!$1,648t

$400	S3,400	
S31	S260	
$0	$3,	475	
$1,246	$17,5.81	
$417	$2,917	
$2,917	$35,000	
$100	$1,569	
$0		$13	
$2	$109	
$0	SS,000	
$S1	$788	
$864	$13,448	
so	$123	
so	$151	
so	517S	
$6,026	$84,007 1	
$3,122	1$3,417!1	

5

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 (FY17)	PORTION (FV18)	PORTION (FV19)~ALANCE DUE		

FY17-1

FY18-1

2

3

4

5

6

7

8

9

10

11

FY19-1

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				$	4,698.80	$		$	4,698.80	$		$	4,698.80		
															
9/21/18				$	11,773.62	$		$	6,773.62	$	5,000.00	$	11,773.62		
															
10/23/18				$	10,712.99	$	-	$	2,373.90	$	8,339 .09	$	10,712.99		

IDUE FROM DEVELOPER

TOTAL DEVELOPER CONTRIBUTIONS

FV18

$	76,629.36	

$105,773.45

$	11,844.90	$	
-
$

80,589.46	$	13,339.09	$	29,144.09	
80,589.46					

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

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

$2,16S,0OO

7

Tohoqua

COMMUNllY

DEVELOPMENT

DISTRICT

Special

Assessment

Revenue

Bonds,

Series

2018

Date	Requisition#

Fiscal Year 2018

3/16/18

Contractor

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

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 Earned thru 09/30/18

Requisitions Paid thru 09/30/18

Remaining Project (Construction) Fund

$	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	

8

SECTION

2

Tohoqua

Community Development District

1	Florfd1 Department of Economic Opportunity	
	Inv# 72955 - FY2019 Special District Fee	

z	Governm1nul ManapmentSIMalS					
						
	Inv# 14	- FY2019	Assessment Roll Certlflaitlon					
	Inv# 15	- Management Fees - Oc:tgber 2018					
	Inv# 16 - Field Management - October 2018					
9	l.atham, Shuker,	Eden •  Beaudine, UP					
												
	Inv# 82660	- Distrlc:t Counsel -August 201B					
	Inv# 82985	- District Counsel - September 2018				
4	Orlando SentlMI							
	Inv# 1504016000	-	for Audit Services,	Notice of FV19	Meet1n1	Oates,		
	Notice					Proposal						
		of Meeting 09/13/18	& Notice of Audit committee				
5	Poulos	& 8ennett						
								
	Inv# 17-	188(9) - Engineering	Services - Au1ust 2018				

&	Supervisor Fl8S							
								
	Octob1r		3, 2018							
	Andre Vidrine							
	Marcus	Hooker							

Total:

	mt		
		Fwld"mg Request #1		
		October u, 2018		
	General Fund	General Fund		
	FY2018	FY2019		
				
	$	175.00		
	$	2,500.00		
				
	$	3,566.82		
				
	$	1,666.67		
$	169.6S			
$	1,245.50			
				
$	863,7S			
				
$	9S.00			
				
	$	215.30		
	$	215.30		
				
	$	10,712.99		

PleaSI!			
	make cneck payable to:			
Tohoqua Community Dev1lopment	District		
9145	Narcoossee Road, Suite A206			
				
Orlando, FL 32832			

Wire funds To:

Tohoqua Community Development Dlltrlct

SUnTrust Bank, NA

A8A# 061000104

Acct# 1000193640074

Contact: Kelly Lawler

(407} 237-1072

Florida	Opportunity, Special District			
Department of Economic				
	Accountability Program		
FY 2018/2019 Special District Fee			
Required by Sections	Invoice and Update Form		
	Florida Statutes, and Chapter 73C-24,			
189.064 and 189.018,		Florida Administrative Code		

Invoice No.: 72955					
Annual Fee: $175.00	Late Fee: $0.00	Received: $0.00	Total		

STEP 1: Review the	following Information. make changes dire,ctly on the form, and sign and date:		
				
1.	Special District'sName, Registered Agent'sName, and Registered Office Address:			

Date Invoiced: 10/01/20		
Due,	.. ,		
	12/03/2018: $175.		
Postmarked b			
DBW		
..  .		
·'-~'"		

Tohoqua Community Development District

Ms. Jan Carpenter

111 North Magnolia Avenue, Suite 1400

Orlando, FL 32801

FLORIDA DEPARTMENT#/
ECONOMIC OPPORTUNITY

2. Telephone:			
3.		Fax:			
4. Email:			
5. Status:			
6.	Govemlng Body:			
7. Website Address:			
a.	County{les):			
9,	Functlon(s):			
10.	Boundary Map on File:			
					
11.	Creation Document on	File:		
					
12, Date Established:			

13.	Creation Method:

14.	Local Govemlng Authority:

15.	Creation Documenl(s):

16.	Statutory A~thortty:

17.	Authority to Issue Bonds:

18.	Revenue Source(s):

19.	Most Recent Update:

(407)	481-5800

(407)	481-5801

jcarpenter@lseblaw.com

Independent

Elected

www.tohoquacdd.com

Osceola

Community Development

10/13/2017

10/13/2017

08/14/2017

Local Ordinance

Osceola County

County Ordinance 2017-57

Chapter 190, Florida Statutes

Yes

Assessments

12/04/2017

-#'5

\-'1\-'51~-11

S/,iX1<1I Oi)tnc--t

Fi:>"-FY11

Registered	~~===:::::===:;"K,:i:;;:::::==:::::=._		
	-		
	Agent'sSignature: -			
STEP 2:	Pay the annual fee or certify ellglblllty for th		

nd		
complete as of this date.	
__ Date	fQ 'l } ... IX::	

a.	Pay the Annual Fee: Pay the annual fe	nline by fqllowtng the instructions at	www.Floridajobs.org/$pecialD1strlctFee or by check		
		payable to the Department of						
									
				Economic Opportunity.	,,			
b.	Or, Certify					'			
			By lnltlallng each of the following Items, I, the above signed		
			Eligibility for th• Zen, Fee:			
	certify that to the best of my knowledge and beflef, ALL of the following	registered agent, do hereby		
				
								statements contained		
				correct, complete, and				herein and on any attachments		
	hereto are true,		made in good faith as of this date. I understand that any infonnatlon I give may be verified.		
						
1.__						
	This special							
				district and its Certified Public Accountant determined the special district is not a component unit of a local		
			general-purpose govemment.							
2.	__	This special							
				district Is In compliance with the		Department of Financial Services.		
							reporting requirements of the			
3.	__	This special district reported $3,000	or less In				
							annual revenues to the			
			2016/2017 Annual				Department of Financial Services on Its Fiscal Year		
						(if created s!nce then, attach an			
				Financial Report				
								Income statement verifying		
Department Use	Approved: __					$3,000 or less In revenues).		
			Only:								
				Denied: __ Reason: _______________  ______  _____		

STEP

3:

Make

a

copy

of

this

form

for

your

records.

STEP

4:

Mall this form and payment (if				
paying by check) to the			
107 E. Madison Street,	~apartment of Economic Opportunity, Bureau of Budget Management,		
	Tallahassee, FL 32399-4124.	Direct any questions to (850) 717-8430.		
MSC 120,				

GMS-Central Florida, LLC
100l.Bradfor~f.Way

·tt1~·git~n. fN 3naa··

emTo:

Tohoqua O:.n:b_

135 West bentral Blvd.
Suite 320
Oriando, Fl 32801

	Invoice		
lrriofoe: #:	14		
JrwoJce			
Date:  9/21/18		
Oua _	9121/18		
D:(ii~:			
..Case:			
P.O. Number:~			

R-ate	Amount		

TotaJ

paym,ntslCr.edJ.ts

$2,500.00

$.O ,oo

Bafan·~:e·Du(!:	$2,500.00		

GMS-Central Florida, LLC	
1001	Bradford Way	
Kingston, TN 37763	

Bill To:	
TohoquaCDD	
135	West Central Blvd.	
Sulte320	
Orlando, FL 32801	

Invoice #:

Invoice Date:

Due Date:

Case:

P.O. Number:

Invoice

15

10/1/18

10/1/18

		Description		
Management Fees	• October 2018		
Information		- October 2018		
Technology			
Dissemination				
Agent Services - October 2018		
Office Supplies				
Postage				
Coples				

Hours/Qty

Rate	Amount		
			
3,004.17	3,004.17		
100.00	100.00		
416.67			
	418.67		
20.18			
	20.18		
3.00	3.00		
22.80			
	22.80		

Total

Payments/Credits

Balance Due

$3,566.82

$0.00

$3,566.82

GMS-Central Florida, LLC	
1001	Bradford Way	
Kingston,	
	TN 37763	

S.JRTo;

To~qqoa	Coo.	.	
135 WestC.		
suae:sao	s~,ral Blvd.	
ort~nda,:fl a~:01		

O.escri:ption

	lnvoi.ce		
Invoice#:  16		
lm,ofe& D•te;			
.	10/1/18		
du& Pate:			
	10/1/18		
cue:			
			
P~O.			
Number.			

Ho~~/Qty	Rate.	Amount		

toul

Payments/Credits

$1,666.67

$0~QQ

B•Janee

Due

$1,666.67

LATHAM, SHUKER, EDEN

ATTORNEYS	AT

& BEAUDINE, LLP
LAW

September	2018			
	24,				
Tohoqua	Community			
		Development		
c/oGMS	·	District		
135 West Central Blvd., Sulte 320			
Orlando,	FL 32801			

lll N.			
MAGNOUAAVB.STE 1400		
ORLANDO.	FLORIDA 32801		
POST omCB BOX 3353		
ORLANDO,	FLORIDA 3280'1		
TBLEPHONE:		
FACSIMILB:	(407)481-5800		
	(407)411-5801		

Matter ID:

General

I

8249-001

NV

OICE

				Invoice# 82660				
				Federal				
				ID# 59-			
For Professlonal				3366512			
	Servi~						
		Rendered:						
08J20fl018	ACO	Follow up with	0~eloper	regarding				

				status of				
				conveyances.		0.60hr		
								
				Total Professional			
For Disbursements Incurred:			Services:		

$159.00

$159.00

08/31/2018

Document Reproduction Expense

Total Disbursements Incurred:

INVOICE SUMMARY

$10.65

$10.65

																For												
																Professional								
																				Services:							
															For												
																Disbursements								
																				Incurred:							
																New											
																	Charges									
-	... -	-	-	-   -	-	-	-	-	-	-	-   -	-	-	-	-				this Invoice:							
																- ..-	-	-   -										
																			-   -  -	-  -  -								
																					-   -	-	-	-	-			
																										-		

																												
																		Previous								
																				Balance:							
											Lesa															
													Payment												
																and Credits	Received:							
																											
																	Outstanding								
													Plus New				Balance:							
														Charges									
																			this Invoice:							
Billed Through: August 31.	2018															Total Due:							

...

-

		0.							
		SOHours			$159.00		
								
						$10.65		
-	-	~ - "'! --.,..•			·--~~..-	$169.65		
			-	~		-  -  -	-  -		

					$2,459.60		
						$0.00		
					$2,459.60		
						$169.65		
					$2,629.25		

				LATHAM, SHUKER, EDEN & BEAUDINE, LLP		
				ATTORNEYS  AT  LAW		
				11	l N. MAGNOLIA AVE, STE 1400		
					ORLANDO.			
					FLORIDA 32801		
					POST			
					OFFICE BOX 33S3		
					ORLANDO,			
					FLORIDA 32802		
					TELBPHONE: (407)	481-5800		
October	17			FACSJMJLE:  (407)	481-5801		
		1	2018				
								
Tohoqua	Community Development District.				
o/o GMS							
135	West Central Blvd., Suite 320		l·		
					
Orlando,	FL	32801				

Matter	8249--001	INVOICE				
						
ID:						
General							
			Invoice# 82985		
			Federal	ID#			
For Prafeaslonal	Services Rendered:				
						
09/05/2018	ACD	Prepare for and attend				
08/05/2018	ACD	meeting, advise regarding rescheduling.		1.90hr		
		Review proposed agenda and notice for rescheduled meeting.				
				0.30hr		
09/13/2018	ACD	Prepare for and attend meeting, follow up on action items.				
				2.20hr		
09/26/2018	ACD	Review agenda and minutes, prepare for upcoming meeting.				
				0.30hr		
							
			Total	Professional Services:		
							
			INVOICE SUMMARY				
			For				
			Professional Services:		4.70Hours		
							
			New				
			Charges this Invoice:				

$503.50

$79.50

$583.00

$79.50

$1,245.50

$1,245.50

$1,245.50

Bi

Had

Through:

September

30,

2018

Previous Balance:

Less Payment and Credits Received:

Outstanding Balance:

Plus New Charges this Invoice:

Total Due:

$2,629.25

$0.00

$2,629.25

$1,245.50

$3,814.75

Page1

Orlando	PO Box 100608		
	Atlanta,		
	GA 30384-0608		
	Sentinel			
------ MEDIA GROUP	adbllllng@tronc.com		
				
		8#348-2445		
	INVOICE/S.		
		UMMARY		
Page 1	of4			

Invoice & Summary

Billed Account Name:

Billed Account Number:

Invoice Number:

Amount:

Billlng Period:

Due Date:

TohoquaCdd

CU00619344

001504016000
$3,505.41

09/01/18 • 09/30/18

10/30/18

			Balance Forward		
09/05/18		OSC1504016	current Activity		
			Classified Listings, Online		
/ft<					
			Orlando Sentinel		
			5853153		
09/07/18		OSC1504016	Classlfled Listings, Online		
					
/ J-f(		Orlando Sentinel		
		5862702		
					
09/24/18	OSC1504016	Classified Listings, Online		
			Orlando Sentinel		
			5888452		

RECEIVED

OCT 1 2 2018

BY:.______

-	Totat(	,,		
	.. A			
2,641.66f(1t I		

203.75

✓

26,.

Account	I		
			
Summary		
Current			
3,505.41			

1-30

0.00

31-60

0.00

SiGNATURE

61-90	91-t		
			
0.00	0.00		
			
. ,,		
	GrowthSpotter		

Unappiied

Amount

0.00

MOTIV8

Orlando Sentinel

------ MEDIA GROUP

Please				
detach and r«um this portion with your pgyment.		
		I		
PO Box 100608	Remittance Sectior		
	Billed Period:		
Atlanta, GA 30384-0608			
	Billed			
				
	Account Name:		
	BIiied			
	Account Number:		
Return Service Requested	Invoice	Number:		

09/01/18 • 09/30/18

Tohoqua Cdd

CU00619344
001504016000

IJ'llii!DD3D□'l			PRESORT30091	MB 0.421	P1C15	<B:,,			
1n)lh		11)1'1		11		11 ull dlM 111 •I	1•1•111	1	1	11	11111•	•11	
		1			1		1									
~	TOHOQUA CDD								
1!f5	STACIE	VANDERBILT								
	135	W CENTRAL BLVD STE 320							
	ORLANDO	FL 32801-2436								

For								or change	of address notiffcaffon,		
qtJBStions regarding this billing,				
please oontact																		
	Custo1116r Care:														
Orlando Sentinel														
PO Box 100608														
Atlanta,	GA	30384-0608												
																
I11	1	11	1111	11	11	11													
	111											1111			1		11		
			1	1	1 111			111'11•1	11111				1I1					
							• 1•		•1		11	•1	11•			1'	I1		

00061934400061934403001Sn401A

nnnRA~7~

nn~~n~i1

n

09/26/18  OSC1504016

/	vfK

PO# TQA 100318 ASC

ClasslfledListings.Online

TQA_100318_ASC
5888783

Total Current Advertising

166.25

✓

863.75

Total·
1

$3.sos.41

Page

3of4

~	-

Order	5853153		
ID:			

GROSS PRICE* :	$226.25		
			
PACKAGE NAME:			
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Printed:	8/29/2018	3:35:26	PM		
					
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Color Spec.

Orlando			
Sentinel, Affidavit, Floridapublicnotices.com, Classifieds.OS.com_Legals		
1 Column			
Wednesday,	2018		
September 05,			
B/W			

Preview																		
				TOHDUUA r.							l&VEIDPMENT			
												DMMURITf				
				IISTRlfJlrflll'fm'W=r-8	FDR		
The	TGhaqUa CammunrlY	Development		
Dl•trlcf						requests				
	hereby			Pf'OPOIGls	for		
annual								
	flnanclal	auditing	servrcies.  The		
prapasal	must	~de	for	the auditing		
of	the	District II	financial	records  for		
the	Flscal	Year endlnv September	30,		
2018,.		wlfh an oPfian	for lour	addltlunat		
annucil	renew•c:tls.	The District Js a lac:al		
unit							
			of		apeclaJ-purpose			ga,vernment		
created							
		under	Olapfer		190,	Florida		
statula,							
	for	the	~		of	financ:lns,		
constructing,	and	maintaining  rrubllc		
Infrastructure.						
		The	Dlatrlct	Is located		
In		Osceola	CmmlY	and	has	a	general		
admfnlstratlve	aperatln11			fund	and	a		
debt arvlce fund.													
The				AudfflntJ		entl1Y	submitting	a		
propc,sc:rl		must		be		duly	llcensed		
under		Chapier	113,						
					Flmda  Smtutes		
and									
		be			qwllfiecl	to	conduct	aud,ts		
In				accordance								
						with	"Government		
Auditing	stal'KSClrd-.''	as			
			cidopfed by the		
Florido		Board	of	Ac:cauntanc:y	Audlh		
Sholl	be	conducted	11n	accordance	with		
Florida		Law	and	parflcularly  Section		
218.39',	Florida	Slatutea, end	fll~ rules		
of	the						
			Florida	Auditor	General.					
Prcipesal		packages,		which	Include		
evaluation	criteria		and			lnstrueflons		
to												are										
			pr1lpDlel'S.		available	from	the		
District	Manager	at	the	address	and		
telephone	number	llsted	below.					
																	
Prcpasers		must		provide		•e-ven	(7}		
capfes		and	one		(1)		eleetronlc  copy		
~		t~tr	P.ropasal		'9_	~~			- _CF:t -~L~,		

OrlandoSentinel		
				~				
Order		ID:	5853153				
								
GROSS	PRICE * :				
PACKAGE NAME: Orlando Sentinel		
District	Manaaer..  l:D w. centn:11 Blvd.,		
Sul18						
	320, Orlando, FL .32801, telephone		
(407)			
	M1-5S24	In an envelope marked		
on  the			ou1Blde	"Auditing	services  -		
Tohoqua							
		Community	Development		
District."	Praposgls must	be received		
by Monday,  September 24	• 2018, 12:00		
P.M.1		at	the		office  of	1		
						me  District		
Manager.	Please direct	GIi questions		
regprdln11				
	1h15		Noflce to		the  Dlstrrct		
Manager.							
George		S. Flint					
Governmental	Management Sen,lces -		
Central						
	Florida~ LLC				
District Manager				
DSStillS							9/5,fffll		

$226.25

Printed:	8/29/2018 3:35:26 PM		

Page	3	of	3		
					
* Agency		included		
Commission not			

Orlando Sentinel		
OrlandoSentwl.tam		
Order ID:	5862702			
GROSS PRICE * :			
PACKAGE NAME:	Orlando Sentinel		

Printed:	9/5/2018 10:41 :38	AM		
				
	Page	2	of	2		
* Agency Commission not included		

$203.75

Product(s):

AdSlze(s):

Run Date(s):

Oriando Sentinel, Affidavit, Floridapublicnotices.com, Classifieds.OS.com_Legals 1 Column

Friday, September 07, 2018

Color

Spec.

BN/

Preview

NOTICE

OFMEEl'IND

lDHDQIJAcml-!JE°EVil.DPMENT		
The	r-e9ular meeting	of	1he	Boa,d	of		
SUperyllOl'S-ofthe T<lhoqua	Commun HY		
DevelQpmenf	Dllfflct	wm	be-	held	on		
Thurt'daY,							
				1!,	2011	at 11	:30		
	September						
AM at the Welt Osceola Branch Ubrary,		
315	Camput.	Street.,		Kissimmee,  FL.		
11le	meeting	Is open	1o the	Pllbllc and		
wlll	be condueted	In acx:ardance wHh		
ihB	provlalons  of	Florlda	Law	for		
Community	DevcloPmant		Dl11trlct1.		
A COPY of tbe agenda.	for	1hls	meeting		
rnt1Y	be  abtalnec:1	from	the	District		
Mana_eer, at IJS w.	Central	Blvd., Suite		
320,	0rlcind~	FL 32801.	This	meeting		
may	be <lOlltlnued to	a date,	flme, and		
place to be specified	on the	recard	at		

the

meeting.

when  one	There		
	or more		
or other lndlvlcluals		
telephone.			

may	be  occm1ons
SupervJaar11	Staff
wlll partlclpcde by

of  the		Pursuant fo the provisions		
	Arnerla:ins	with	Olsabllttles		
Act,	any.	person	rei:a.ilrlng	speclal		
accommodation& to	participate fn this		
meeting Iii	asked to	advise the	District		

Office	at	least farty-efDht	
prior	to	the	meeting	by	
the	District	Manager	at	
552.4,		If	\fOU	are hearing	

{41)	haurs
,contacting
{4CJ7)	1141-
w	speech

lmpalrat	p!eQse contact the  Flot1da	
Rek:IV	Sttrvlat	1-IIDtli-955-8770,	for	aid In	
contacting	the	Dlstl"'lctOffice.			
Each	pel'ICJ'Iwho	dacldes	to	appeal	
any  actlan  taken	at  these	meetings	
Is  adv laltdl	that  s,enon	wm  need  a	
record	of	the	proceedings	and	that	
acccnllnBIY, lhe  perso,i	may need to	
ensure 1hat a	v1trbaHm	record	at	the	
proceedings  Is  mc:ide,	lnclucnng	file	
tatlmonv	and	evidence  UFIOl'I which	
:such ap,ecil 11 to be baaed.				

Ge0rse s. Fllnt Governmental Management Central Florida, LLC District Mcmoger

Services

-

OrlandoSeat·								
OrderlD:		5888452										
GROSS PRICE	* :										
PACKAGE NAME: Orlando Sentinel		
	NGnCEOFMEEIINOIMJU						
TIJHODUACflllfflEDEVB.DPMENI'			
The	Board	of		5uPervlsors	of	tti.e		
TDhoqua		Comnumrt,	Dwelopment		
Dlatrtct	wtn			ho1d	the		regularly		
schldulcd	pUbllc	meetlnsp_  ~r	Plscal		
Year !019 at	t:m	am	at	west	011:cola		
Brandl	Ubrm"Y,	305  Campua	Street		
KIHlmrnae,	Fbrlda 34147,	on	the first		
Wectnesdav of each	mon1h	as	folkma:			
Octaber	31 2011														
November 7,	21N8												
December	5,	21lU												
.January	L	2019														
February 6, 2119													
,March ~ Zlf															
Aprll !t 2019																
:1t11																
JulY	~2019																
August 7, 2019															
SepNmber .., 201,												
The	meetings	are	open	to ffle	publfc		
and	wll  be	conducted  In	accordance		
with	the	provlslans of	Florlda	Law	for		
Community	Dwelopment	Districts.		
A CDPY of	the	aglll'ldafor	a	partJc:ular		
meeting	may	be	d>klJned	from	the		
District	Manager	at	135	w.	Centn2l		
Blvd., Suite••	Orlando, FL 32801.				
A meetln9	may	be	continued to	a date,		
time. and place	aa evidenced	by	motkm		
of  the	malorltv	of  Board	Members		
participating	at	1haf	meetln9.	There		
may	be	occasions when one	or mere		
SUpervlsan		wlU		participate	by		
1elephone.																	
Any		person			reitUirlng			&peclal		
,cioeammodatlons	at a	meeting	because		
of a	dlsablllfy	or	ptwstcal	Impairment		
shcMdd  contact		the  Dls1rld	Office  at		
(AOJ')  141-SSU	at	lecsst forfy-elsht	(48)		
hours prior to	the meeting.	If vcw	are		
hearing	or	apeech  Impaired,	please		
a:>ntact	the	Florlda	Relay	ServJce		
1.ffl)Q...955-8770,	for	cild In	contacting	1he		
Dl1trfct	Office.														
Each  person	who	decides	to	oppe-al		
GIIY	acHon	taken	at	these	meetings		
ta  advised	fhat	per110n	wlH	need	ci		
record	of	the		proceedhl(Js	and	that		
cccerdlnc,ly, the	per&on	may	need to		
ensure	thaf	a	verbatim	record of	the		
proceedlnga	Ill	made,	tncludlng	the		
testimony	and		evidence	upon	which		
IUch CIPPUCII	I& to	be based.							
~ge S.	Fllnt											-		
Governmental Management	SetVh:es			
Centr'°I r:1orlda, LLC										
Dlrtrlct Mcinaeer											

Printed:	9/20/2018 12:58:52 PM

Page	3	of	3

• Agency Commission not Included

$267.50

CSSIP.BilZ

IIWUl201t

Order

ID:

58B8783

Printed:	9/20/2018 2:06:20	PM		
	Page	2	of	2		
* Agency Commission	not Included		

GROSS PRICE • :

PACKAGE NAME: Orlando Sentinel

$168.25

Product(s):

Orlando Sentinel, Affidavit, Floridapublicnotices.com, Classifieds.OS.com_Legals

AdSlze(s):

1

Column

Run

Date(s): Wednesday, September 26, 2018

Color Spec.

B/W

Preview											
NaDCE DFIIEETING TOIIOQUI	mMMUNITY		
DDBDPMENT DISllltT AIIDlf IDMMmEE		
nte	T'CMCluaCommunity	Development		
District Audit Commlthle wlll	meet	an		
Wednachay, Od"ober :t, 2018	at 9:0D	AM		
at the West 011CCO(a	6rcnch		Library, 305		
CampUa  Stree-t,  Klaslmmee,	Flarlda.		
n,e	meeting 11 open fo the publlc		and		
wlll	be conducted	In ac:oordance	with		
the	provisions  of	Fkar!da	Law			for		
Community	Development		Dlldrlch.		
					to  a		
n,1a	meet1n11	may	be  continued				
~ time, and piece to be		apectfled	on		

the

re-oord

at

the

meeting.

Any	,:,el'SOl'I	requiring	
acClommodatloM	at	this	
because	of  a	dlsabl01Y	or	

s,1eclal
meeting
physlcal

Impairment llhould cantoct the Ofstrlct	
Office	of	U07}  ldl-5524  at least  forty.	
ellht	(AB)	hours Pl"lor to the	meeflr;g.	
If you <1re hearing or speech	Impaired,	

please
Service

a>ntcct	the
l-B00-955-8710,

Flot"lda
for

Retay
o ld	In

contacting

the

Clstrlct Office.

Each  peram  'oVho	decides	to	c:ippecir		
any  action	tcken	at  theae	meetings		
				need  a		
11  adYtaed	that  person	wlll			
record  of  th&  proc:eedlng.91	and  that		
accx1rcUn9fy,	the  per.an	mov	need to		
ensure then	a verbatim	record of  the		

proceedlnus	Fa
testimony	and

mcde,	Including	the
evidence	VPon	which

auch

appeal

Is

to be

based.

Gearge S, Fllnt
District Manager
Governmental Management
Central Florlda, LLC

Services -

0S511B:fl1

9116/l1D18

Poulos & Bennett, LLC

2602 E. Livingston St.

Orlando, FL 32803

407-487-2594

----~----r.;	- -----

POULOS)·: - ~rBENNE'I"T
I		y.".l ;·;,.		
.~ $J''@'if'tr1;"			
~	-~!0.U. ~	- r .		
		,..~  -,.. ~.		
	T	_i		
BY:	........................		

Tohoqua CDD		
District Manager		
135 W. Central Blvd., Suite 320		
Orlando, FL 32801		
Professional services for the period ending: August 31,	2018	

Invoice number	17-188(9)		
Date				
		09f.28/2018		
				
Project	17-188	TOHOQUA CDD		

Invoice Summary

Description

.01 INTERIM CDD ENGINEER

.02 CDD ENGINEER SERVJCES

.03CDDBOND

.99 REIMBURSABLE EXPENSES

Total

Hourly Tasks:

.02 CDD Engineer Services

Contract

Amount

0.00

0.00

0.00

0.00

0.00

Percent Complete

0.00

0.00

0.00

0.00

Prior

Billed

4,375.00

1,377.50

1,752.50

2.10

7,507.10

Total

Billed

4,375.00

1,472.50

1,752.50

2.10

7,602.10

Remaining Percent

0.00

0.00

0.00

0.00

Current

BIiled

0.00

95,00

0.00

0.00

95.00

Practice Team Leader

Agenda and GMS coordination

Hours		Billed		
	Rate	Amount		
0.50	190.00	95.00		
				
	Invoice total	95.00		

Aging Summary

Invoice Number

17-188(8)

17-188(9)

Invoice Date 07/31/2018 09/28/2018 Total

Outstanding

144.60

95.00

239.60

Current

95.00

95.00

Over 30

0.00

Over60

144.60

144.60

Over 90

0.00

Over 120

0.00

'

TohoquaCOD

Net

30

days

Invoice date 09/28/2018

Paga1