September 27, 2023 



Board of Supervisors 

Tohoqua Community 

Development District 



Dear Board Members: 





The regular meeting of the Board of Supervisors of Tohoqua Community Development 
District will be held Wednesday, October 4, 2023 at 9:00 AM at the Tohoqua Amenity 
Center, 1830 Fulfillment Drive, Kissimmee, Florida 34744. Following is the advance agenda 
for the meeting: 





1. Roll Call 

2. Public Comment Period 

3. Approval of Minutes of the September 6, 2023 Board of Supervisors Meeting 

4. Organizational Matters 

A. Accepatance of Resignation from Jon Droor 

B. Appointment to Fulfill Board Vacancy of Seat 5, Term Ending November 2024 

C. Administration of Oath to Newly Appointed Officer 

D. Consideration of Resolution 2024-02 Electing Officers 

5. Consideration of Resolution 2024-01 Finalizing the Special Assessments Securing the Series 
2023 (Phase 4C Project) Bonds 

6. Ratification of Requisition #1 for Tohoqua Phase 4C Project and Consideration of 

Related Documents 

A. Consideration of Requisition #1 

B. Presentation of Requisition #1 Report 

C. Acknowledgement and Consent 

D. Agreement Regarding Taxes for Conveyance of Utility Improvements 

E. Bill of Sale for Conveyance of Utility Improvements 

F. Owner’s Affidavit for Conveyance of Utility Improvements 


G. Certificate of District Engineer for Conveyance of Utility Improvements 

7. Ratification of Requisition #5 for Tohoqua Phase 3/6 Project and Consideration of 


Related Documents 

A. Consideration of Requisition #5 
B. Presentation of Requisition #5 Report 
C. Acknowledgement and Consent 
D. Agreement Regarding Taxes for Conveyance of Utility Improvements 
E. Bill of Sale for Conveyance of Utility Improvements 
F. Owner’s Affidavit for Conveyance of Utility Improvements 
G. Certificate of District Engineer for Conveyance of Utility Improvements 


8 Presentation of Series 2018 Bonds Arbitrage Rebate Report 


A. Attorney 
B. Engineer 
C. District Manager’s Report 
i. Approval of Check Register 
ii. Balance Sheet and Income Statement 
iii. Amenity Manager’s Report 








9. Consideration of Proposal for Series 2018, 2022, & 2023 Bonds Arbitrage Rebate Services 
from AMTEC 

10. Consideration of Engagement Letter for FY2023 Auditing Services with Grau & Associates 

11. Consideration of Services Agreement Addeundum with United Land Services 

12. Staff Reports 

13. Other Business 

14. Supervisors Requests 

15. Adjournment 

 


MINUTES OF MEETING 

TOHOQUA 

COMMUNITY DEVELOPMENT DISTRICT 

 

 The regular meeting of the Board of Supervisors of the Tohoqua Community 
Development District was held on Wednesday, September 6, 2023 at 9:00 a.m. at Tohoqua 
Amenity Center, 1830 Fulfillment Drive, Kissimmee, Florida. 

 

 Present and constituting a quorum: 

 

 Andre Vidrine Chairman 

 Marcus Hooker Vice Chairman 

 Rob Bonin Assistant Secretary 

 Chris Wrenn by phone Assistant Secretary 

 

 

 Also present were: 

 

 

 Jason Showe District Manager 

 Kristen Trucco District Counsel, Latham Luna 

 Eric Warren via phone District Engineer 

 Alan Scheerer Field Manager 

 Marcia Calleja CALM 

 Larissa Diaz CALM 

 Chris Horter CALM 

 Sete Zare via phone MBS 

 Tim Bramwell via phone Akerman 

 

 

FIRST ORDER OF BUSINESS Roll Call 

 Mr. Showe called the meeting to order at 9:00 a.m. and called the roll. There are three 
Board members present in person constituting a quorum. 

 

SECOND ORDER OF BUSINESS Public Comment Period 

Mr. Showe: There are only members of the Board and staff present. 

 


THIRD ORDER OF BUSINESS Approval of Minutes of the August 2, 
2023 Board of Supervisors Meeting 

Mr. Showe: The minutes of the August 2, 2023 Board of Supervisors meeting are 
included in your agenda packet. We will take any corrections or changes at this time. 

 

On MOTION by Mr. Vidrine, seconded by Mr. Hooker, with all in 
favor, the Minutes of the August 2, 2023 Board of Supervisors 
Meeting were approved as presented. 

 

FOURTH ORDER OF BUSINESS Financing Matters 

A. Consideration of Supplement to Investment Banking Agreement with MBS Capital 
Markets, LLC 


Mr. Showe: Sete is on the phone and that agreement is in large part similar to the 
agreement that you have had in all of the other areas that you have done. We will take any 
questions or does counsel have any comments? 

Ms. Trucco: This is your agreement with MBS to serve as underwriter. Like Jason said, 
this is substantially similar to the prior agreements that the CDD has signed for all six of the 
other bond issuances. If you have any specific questions, I can try to answer them now, but I 
have reviewed it and it looks all right. I did not have any issue with the CDD going ahead and 
approving it so looking for a motion to approve. 

 

On MOTION by Mr. Vidrine, seconded by Mr. Hooker, with all in 
favor, the Investment Banking Agreements with MBS, was 
approved. 

 

B. Consideration of Sixth Supplemental Engineer’s Report Series 2023 Phase 4C 


Mr. Showe: We will start with the Engineer’s Report and do have Eric on the phone who 
will go over the Engineer’s Report. 

Mr. Warren: The report that is included in today’s agenda packet is for 4C which is 249 
units on approximately 52 acres. We have included in that construction cost opinion for 
improvements eligible for CDD funding which included the stormwater pipes and structures, 
potable water distribution system, sewer collection system, reclaimed water distribution system, 
and landscape and hardscape for a total of $3,424,672.43. If anyone has any questions or would 
like further detail, please let me know and I will answer any questions. 


On MOTION by Mr. Vidrine, seconded by Mr. Hooker, with all in 
favor, the Sixth Supplemental Engineer’s Report Series 2023 
Phase 4C, was approved. 

 

C. Consideration of Supplemental Assessment Methodology Report Series 2023 Phase 
4C 


Mr. Showe: We prepared an Assessment Methodology for Assessment Area 6. It takes all 
of those costs from the Engineer’s Report and lays it out over the project to the individual homes 
and does line up the assessments as proposed lineup with the currently assessed areas in Phase 4. 
Any questions or comments on the assessment report or a motion to approve? 

 

On MOTION by Mr. Vidrine, seconded by Mr. Hooker, with all in 
favor, the Supplemental Assessment Methodology Report Series 
2023 Phase 4C, was approved. 

 

D. Consideration of Resolution 2023-13 Bond Delegation Resolution 


Mr. Bramwell: Back September 24, 2017, the Board adopted Resolution 2017-21, a 
master bond resolution authorizing the issuance of special assessment revenue bonds in an 
amount not to exceed $94,500,000. The resolution was validated by a circuit court on December 
5, 2016 and the CDD has previously issued five bond issues with aggregate principal amounts 
totaling $11,755,000. The resolution seeks to supplement the initial bond resolution and 
authorize six series of bonds with a principal amount not to exceed $3,100,000 and approves the 
related bond documents. The resolution authorizes the Board to engage MBS as the underwriter 
to market bonds using a preliminary limited offering memorandum attached to the resolution. 
Section 5 of the resolution establishes certain parameters to be met in order for MBS’s offer to 
purchase the bonds to be accepted. The parameters are summarized as followed: aggregate 
principal amount not to exceed $3,100,000, the net average cost of the bonds cannot exceed the 
maximum level permitted under Florida Law which is 300 basis points in excess of the bond 
buyers’ 20 GO bond index rate, the underwriters discount not to exceed 2%, the bond should be 
subject to optional redemption no later than May 1, 2037 at a price of 100%, the final maturity of 
the bond should be no later than May 1, 2055. Also attached is a Continuing Disclosure 
Agreement. Does anyone have any questions? 

 


On MOTION by Mr. Vidrine, seconded by Mr. Hooker, with all in 
favor, Resolution 2023-13 Bond Delegation Resolution, was 
approved. 

 

FIFTH ORDER OF BUSINESS Consideration of Developer Funding 
Agreement with Pulte Homes Company, 
LLC 

 Mr. Showe: This agreement recognizes there will be some direct funding from Pulte for 
all related activities that will take place on that parcel as those were not contemplated to be 
assessed in the budget, so those will be funded directly. 

 Ms. Trucco: We are going to replicate this for the other developer and the CDD. Usually 
this is on the last agenda at the public hearing to adopt the budget, but we can still adopt this, and 
it will be effective as of October 1, 2023. Looking for a motion to approve the concept of the 
Developer Funding Agreement for all of the developers that own property within the CDD. This 
is in lieu of collecting special assessments through the tax collector. We are going to provide 
them written notice of any amounts due under the budget. 

 

On MOTION by Mr. Vidrine, seconded by Mr. Hooker, with all in 
favor, the Developer Funding Agreement with Pulte Homes 
Company, LLC, was approved. 

 

SIXTH ORDER OF BUSINESS Ratification of Acknowledgement and 
Consent of Pulte Homes Company, LLC 
Regarding Ownership of Certain Tracts 
in Phase 4C 

Ms. Trucco: We were provided a draft plat for 4C by Pulte, and it had already gone 
through a number of approval stages with the city. We had a couple of comments on that 
specifically that we wanted the plat to acknowledge that Pulte owns the specific open space 
tracts and storm water tracts and that the CDD will not own them until they are conveyed to the 
CDD by a separate instrument. This is just a precautionary measure that the developers are asked 
to put in plats if they are able to so there are no issues later as to whether the CDD owns 
something without receiving formal deed. It allows us to go through our process of getting an 
engineer to review the property before it is conveyed to the CDD and then notify our insurance 
carrier, contractors, etc. to protect the CDD and make sure we are maintaining property that we 


acknowledge that we own. We asked Pulte to sign an acknowledgement and consent stating that 
it acknowledges and agrees that it owns those tracts that are stated on the plat, and they will be 
conveyed to the CDD by a separate instrument. 

 

On MOTION by Mr. Vidrine, seconded by Mr. Hooker, with all in 
favor, the Acknowledgement and Consent of Pulte Homes 
Company, LLC Regarding Ownership of Certain Tracts in Phase 
4C, was ratified. 

 

SEVENTH ORDER OF BUSINESS Consideration of Release of Assessments 
Related to School Site 

Ms. Trucco: We were notified that there are some negotiations for a school district to take 
property within the boundary of the CDD which was contemplated, and we were aware that was 
coming down the line, so it is in final approval stages right now. We reviewed the proposal and 
agreed to release the assessments related to the school site. You will see the draft that is included 
in your agenda. We are looking for approval in substantially final form because it still needs to 
go before the school district. This is going to release the District’s ability to collect assessments 
on the school site so long as it is owned by the school district and used for an educational 
purpose. If you have any questions, we can ask them now. 

 

On MOTION by Mr. Vidrine, seconded by Mr. Hooker, with all in 
favor, the Release of Assessments Related to School Site, was 
approved in substantial form. 

 

EIGHTH ORDER OF BUSINESS Staff Reports 

A. Attorney 


 Ms. Trucco: The only updates from the last Board meeting are that we have been working 
on that release, the consent to Pulte that was in the agenda. There were three documents attached 
to the Bond Delegation Resolution. We are just moving forward with the bond issuances and also 
moving forward on the contraction and expansion so hopefully that will be set for hearing soon. 

 

B. Engineer 


Mr. Showe: Any other updates Eric? 

Mr. Warren: Nothing at this time. 




C. District Manager’s Report 
i. Approval of Check Register 


Mr. Showe: You have approval of the Check Register. In your general fund there are 
check numbers 770-796 for $173,530.53. 



On MOTION by Mr. Vidrine, seconded by Mr. Hooker, with all in 
favor, the Check Register for checks 770-796 totaling $173,530.53, 
was approved. 



ii. Balance Sheet and Income Statement 


Mr. Showe: You also have the Unaudited Financial. No action is required by the Board. 
On your general fund, we are doing better than budget actuals. These are not audited yet so there 
may be some additional changes as we go through. We have also collected 100% of our 
assessments. If the Board has any questions, we can address those. 



iii. Amenity Manager’s Report 


Ms. Calleja: We included the report in your agenda. July 31st. Items completed included 
the AC issues that have been repaired. We had one clubhouse event in August and the August 
recap and the September events are listed. We have also included pictures from events that we 
had in the last month. 



NINTH ORDER OF BUSINESS Other Business 

Mr. Scheerer: I have been working with Chris doing a lot of day-to-day stuff. I will let 
him do the brief Field Manager’s Report. Before he goes into that, we have had several phone 
calls from residents in the Tohoqua Reserve requesting an aeration fountain in phase 5 pond. At 
this time, I believe Pulte indicated they wouldn’t install anything in there and I do not believe the 
CDD will do it, but what we agreed to do for the time being is we are working with Lake 
Fountains and Irrigation and Cascade Fountain right now just to get a cost to see. It is not funded 
in our budget, and I do not know that it is funded in the HOA budget for Tohoqua Reserve. I did 
tell the residents that I spoke with that I could at least get a number and share that with the Board 
at the next Board meeting. We tried to explain it is hurricane season and raining. 


Mr. Horter: After the storm, the damage wasn’t too bad. We did have several drain 
columns down at cross barriers. We are still working on getting some weeds maintained in the 
common area beds. The main issue was recently resolved on Tohoqua Blvd. We are also 
working with Pulte, the landscape company to get Phase 5 pond ready to turn over. We did a 
preturnover walk in Phase 3 and a punch list was made for that. We also approved a few 
landscape proposals recently getting the sod replaced near the sidewalk to curb portions in Phase 
2 as well as some grading issues and sod replacement around the clubhouse amenities. 

 

TENTH ORDER OF BUSINESS Supervisors Requests 

Mr. Showe: Are there any Supervisors Requests? Hearing none, we need a motion to 
adjourn. 

 

ELEVENTH ORDER OF BUSINESS Adjournment 

 

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

 

 

 

 

________________________________ ________________________________ 

Secretary / Assistant Secretary Chairman / Vice Chairman 






RESOLUTION 2024-02 
A RESOLUTION ELECTING THE OFFICERS OF THE 
TOHOQUA COMMUNITY DEVELOPMENT DISTRICT, 
OSCEOLA COUNTY, FLORIDA. 







WHEREAS, the Tohoqua Community Development District (the “District”) is a local 
unit of special-purpose government created and existing pursuant to Chapter 
190, Florida Statutes; and 
WHEREAS, the Board of Supervisors of the District (“Board”) desires to elect the Officers 
of the District. 







NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF 
SUPERVISORS OF THE TOHOQUA COMMUNITY 
DEVELOPMENT DISTRICT: 
SECTION 1. The following persons are elected to the offices shown: 





















Chairperson 
Vice Chairperson 
Secretary 
Assistant Secretary 
Assistant Secretary 
Assistant Secretary 
Assistant Secretary 
Assistant Secretary 
Assistant Treasurer ________________________ 
Treasurer ________________________ 



PASSED AND ADOPTED this _____ day of _______________ 2023. 



ATTEST: TOHOQUA COMMUNITY 
DEVELOPMENT DISTRICT 









_____________________________ 
Secretary/Assistant Secretary Chairperson, Board of Supervisors 




AGREEMENT REGARDING TAXES 

Tohoqua Community Development District – Utility Conveyance (Phase 4C) 



THIS AGREEMENT REGARDING TAXES (“Agreement”) is entered into this ___ 
day of _________________, 2023, by and between PULTE HOMES, LLC, a Michigan limited 
liability company, whose principal address is 3350 Peachtree Road Northeast, Suite 150, Atlanta, 
Georgia 30326 (the “Developer”), and TOHOQUA COMMUNITY DEVELOPMENT 
DISTRICT, a Florida community development district, whose address is c/o Governmental 
Management Services – Central Florida, LLC, 219 E. Livingston Street, Orlando, Florida 32801 
(the “District”). 



WITNESSETH 



WHEREAS, Developer is the owner and developer of certain infrastructure 
improvements and personal property, located within the boundaries of the District, as described 
on Exhibit “A” attached hereto and incorporated herein (the “Improvements”); and 



WHEREAS, the District is a Florida community development district and local unit of 
special-purpose government created pursuant to Chapter 190, Florida Statutes; and 



WHEREAS, as part of the ongoing development activities within the boundaries of the 
District, Developer has, simultaneously with the execution of this Agreement, conveyed the 
Improvements to the District by Bill of Sale Absolute and Agreement; and 



WHEREAS, all or a substantial portion of real property already owned by the District is 
either exempt from ad-valorem taxes or has been given a minimal valuation by the Osceola 
County Property Appraiser because of the District’s status as a governmental entity; and 



WHEREAS, in conjunction with the conveyance of the Improvements from Developer 
to District, Developer and District are desirous of setting forth in this Agreement their respective 
responsibilities with regard to applicable ad-valorem taxes and assessments. 



NOW, THEREFORE, in consideration of the sum of Ten and 00/100 Dollars ($10.00) 
and other valuable considerations, paid by each party to the other, the receipt and sufficiency of 
which is hereby acknowledged, and in further consideration of the mutual covenants and 
conditions contained herein, the parties hereto agree as follows: 



1. The above recitals are true and correct and are incorporated herein by reference. 



2. Developer hereby represents that all ad-valorem taxes and assessments relating to 
the Improvements, or any portion thereof, for tax year 2022 and all prior years have been paid in 
full. 



3. Developer hereby agrees to pay in full, and prior to their becoming delinquent, 
any and all ad-valorem taxes and assessments, if any, levied on the Improvements for the tax 
year 2023. 


4. Subsequent to the District’s acceptance of the Improvements, and only in the 
event the Improvements are not conveyed to another governmental entity, the District shall 
endeavor to either obtain an exemption from ad-valorem taxes pertaining to the Improvements, 
as applicable, or in the alternative, shall seek a minimal valuation of the Improvements, from the 
Osceola County Property Appraiser, as applicable, and subsequent to tax year 2023, Developer 
shall have no further responsibility with regard to ad-valorem taxes or assessments levied against 
the Improvements, as applicable. 

 

 

 

[SIGNATURE PAGE FOLLOWS] 

 


SIGNATURE PAGE TO AGREEMENT REGARDING TAXES 

Tohoqua Community Development District – Utility Improvements (Phase 4C) 

 

 

IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be 
executed on their behalf by their duly authorized representatives, all as of the date first set forth 
above. 

 

 

WITNESSES: 

 

 

X ______________________________ 

 

Print: ___________________________ 

 

 

X ______________________________ 

 

Print: ___________________________ 

 

 

 

PULTE HOME COMPANY, LLC, a Michigan 
limited liability company 

 

By: ___________________________________ 

 

Print: Christopher Wrenn 

 

Title: Vice President – Land Development (North 

 Florida) 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 




SIGNATURE PAGE TO AGREEMENT REGARDING TAXES 

Tohoqua Community Development District – Utility Improvements (Phase 4C) 

 

 

 

 

 

TOHOQUA COMMUNITY 

DEVELOPMENT DISTRICT, 

a Florida community development district 

ATTEST 

 

X ______________________________ By: ___________________________________ 

 

Print: _________________________ Print: Andre Vidrine 

Secretary/Asst. Secretary 

 Title: Chairman 

 

 

 

 


EXHIBIT “A” 

 

DESCRIPTION OF THE IMPROVEMENTS 

 

 

1. Potable Water Distribution System 

 

 

The Improvements are located on the following property: 

 

SEE ATTACHED MAP. 

 

The Improvements were completed in accordance with the following, as applicable: 

(1) FDEP Permit No. 0076597-560-DSGP. 

 


BILL OF SALE ABSOLUTE AND AGREEMENT 

Tohoqua Community Development District - Utility Conveyance (Phase 4C) 



THIS BILL OF SALE ABSOLUTE AND AGREEMENT (“Agreement”) is made as of 
this _____ day of _________, 2023, by and between TOHOQUA COMMUNITY 
DEVELOPMENT DISTRICT (hereinafter referred to as the “District”), a Florida community 
development district created pursuant to Chapter 190, Florida Statutes, whose address is c/o 
Governmental Management Services – Central Florida, LLC, 219 E. Livingston Street, Orlando, 
Florida 32801, and PULTE HOME COMPANY, LLC, a Michigan limited liability company 
(hereinafter referred to as “Developer”), whose address is 3350 Peachtree Road Northeast, Suite 150, 
Atlanta, Georgia 30326, and 

RECITALS 



WHEREAS, Developer owns certain improvements, equipment and personal property 
located within the boundaries of the District, and the extent, nature and location of such 
improvements and equipment is more fully set forth in Exhibit “A” attached hereto (collectively, the 
“Improvements”); 



WHEREAS, both Developer and the District find it to be in the best interest of both parties 
for the Developer to transfer the Improvements to the District, to be subsequently transferred to 
Tohopekaliga Water Authority, an independent special district, established and created pursuant to 
Chapter 189, Florida Statutes (“TWA”); and 



WHEREAS, Developer desires to convey the Improvements to the District to allow such 
subsequent transfer for operation and maintenance, and the District desires to accept such transfer, to 
subsequently transfer to TWA for ownership, operation and maintenance. 



NOW, THEREFORE, the parties hereto hereby agree to and acknowledge the following: 



1. The above recitals are true and correct and are hereby incorporated into this 
Agreement. 



2. KNOW ALL MEN BY THESE PRESENTS that Developer, of the County of 
Osceola and the State of Florida, for and in consideration of the sum of Ten Dollars ($10.00) lawful 
money of the United States, to it paid by the District, the receipt whereof is hereby acknowledged, 
has granted, bargained, sold, transferred and delivered, and by these presents does grant, bargain, 
sell, transfer, set over and deliver unto the District, its executors, administrators and assigns, and the 
District hereby accepts, all of Developer’s right, title and interest in and to the Improvements, to 
have and to hold the same unto the District, its executors, administrators and assigns forever, and the 
District hereby accepts, all of the Developer’s right, title and interest in and to the Improvements, to 
have and to hold the same unto the District, its executors, administrators and assigns forever, 
together with all of the Developer’s right and title to any and all contracts, warranties, guarantees, 
permits, approvals and similar rights in favor of or which may have accrued to the Developer from 
any and all persons, firms, agencies or corporations who have performed work or labor or supplied 
goods, materials or services to or for the benefit of or comprising any part of the Improvements to 


the extent they are assignable, together with any related documents, materials, data, letters, and 
agreements, to have and to hold unto District, its successors and assigns, to and for its or their use, 
forever. 

 

3. Developer agrees that any of the above-referenced contracts, warranties, permits, 
approvals and guarantees which are not assignable by their terms or in respect of which consents to 
their assignment are required but are not available, shall be held in trust for the District by the 
Developer (and, if required, performed by the Developer on behalf of the District) and all benefits 
derived thereunder shall be for the benefit of the District. 

 

4. The Developer represents and warrants to the District that the Developer has good 
and lawful right, title and interest in the Improvements and that the Improvements is free and clear of 
any and all liens or encumbrances, that the Improvements are in good working conditions, and as of 
the date hereof, there are no defaults or violations of the terms and conditions of any contracts, 
warranties, permits, approvals and guarantees. 

 

5. The above recitals are true and correct and are incorporated herein by reference. 

 

6. This Bill of Sale may be executed in any number of counterparts, each of which 
shall be deemed an original, but all of which shall constitute one and the same instrument. 

 

 

. 

 

[SIGNATURES APPEAR ON THE FOLLOWING PAGES] 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 


IN WITNESS WHEREOF, the parties hereto have caused these presents to be executed in 
their respective names, by their proper officer thereunto duly authorized, as of the day and year first 
above written. 







Signed, sealed and delivered PULTE HOME COMPANY, LLC, a 

in the presence of : Michigan limited liability company 





____________________________ By:________________________________ 

Witness 

Print: Christopher Wrenn 

____________________________ 

Printed Name Title: Vice President – Land Development 

(North Florida) 



____________________________ 

Witness 



____________________________ 

Printed Name 









STATE OF FLORIDA 

COUNTY OF ORANGE 



The foregoing instrument was acknowledged before me by means of [ ] physical presence 
or [ ] online notarization, this _____ day of September, 2023, by Christopher Wrenn, as Vice 
President – Land Development (North Florida), of PULTE HOME COMPANY, LLC, a Michigan 
limited liability company, on behalf of the limited liability company. Said person is [ ] personally 
known to me or [ ] has produced ___________________ as identification. 





Notary Public; State of Florida 

Print Name: 
My Commission Expires: 
My Commission No.: 












 COUNTERPART SIGNATURE PAGE TO BILL OF SALE 

Tohoqua Community Development District – Utility Conveyance (Phase 4C) 







TOHOQUA COMMUNITY 

DEVELOPMENT DISTRICT, 

a Florida community development district 



ATTEST: 

By:_________________________________ 



By: ____________________________ Print: Andre Vidrine 

Secretary/Asst. Secretary 

Title: Chairman 







STATE OF FLORIDA 

COUNTY OF ORANGE 



The foregoing instrument was acknowledged before me by means of [ ] physical presence 
or [ ] online notarization, this _____ day of ________________, 2023, by Andre Vidrine, as 
Chairman of the Board of Supervisors of the TOHOQUA COMMUNITY DEVELOPMENT 
DISTRICT, a Florida community development district, on its behalf. Said person is [ ] personally 
known to me or [ ] has produced ______________________ as identification. 





Notary Public; State of Florida 

Print Name: 
My Commission Expires: 
My Commission No.: 














EXHIBIT “A” 

 

LIST AND DESCRIPTION OF IMPROVEMENTS 

 

 

1. Potable Water Distribution System 

 

The Improvements are located on the following property: 

 

SEE ATTACHED MAP. 

 

The Improvements were completed in accordance with the following, as applicable: 

(1) FDEP Permit No. 0076597-560-DSGP. 

 


OWNER’S AFFIDAVIT 

Tohoqua Community Development District – Utility Conveyance (Phase 4C) 



STATE OF FLORIDA 

COUNTY OF ORANGE 



BEFORE ME, the undersigned authority, personally appeared Christopher Wrenn 
(“Affiant”) as Vice President – Land Development (North Florida) of Pulte Home Company, 
LLC, a Michigan limited liability company, authorized to do business in Florida, whose principal 
address is 3350 Peachtree Road Northeast, Suite 150, Atlanta, Georgia 30326 (the “Owner”), 
who being first duly sworn on oath says: 

1. That Affiant knows of his own knowledge that the Owner is the owner of certain 
infrastructure improvements located in the City of St. Cloud, Florida (the “Improvements”), as 
more particularly described on Exhibit “A” attached hereto, and that Affiant as the Vice 
President – Land Development (North Florida) of the Owner, is making this Affidavit in that 
capacity only, and that no recourse shall be made against Affiant individually. 



2. That the Improvements, as described in the Bill of Sale Absolute and Agreement, 
dated as of the date hereof, are free and clear of all liens and encumbrances. 



3. That Affiant knows of no facts by reason of which the title to, or possession of, 
the Improvements might be disputed or questioned, or by reason of which any claim to any part 
of the Improvements might be asserted adversely to Owner. 



4. That there have been no liens filed against the Improvements as a result of any 
labor, materials, equipment or other work authorized by Owner, its employees, or agents or of 
which Owner has actual knowledge, nor any unpaid bills of any nature as a result of any labor, 
materials, equipment or other work authorized by Owner, its employees, or agents or of which 
Owner has actual knowledge either for services of any architect, engineer, or surveyor, or for 
labor or material that may have been placed on the Improvements, either in the construction or 
repair of the Improvements, or otherwise in connection with the Improvements which bills may 
have been incurred during the last ninety (90) days. 



5. That no proceedings in bankruptcy or receivership have ever been instituted by or 
against the Owner, nor has Owner ever made an assignment for the benefit of its creditors. 



6. That Affiant knows of no action or proceeding relating to the Improvements 
which is now pending in any state or federal court in the United States affecting the 
Improvements, nor does Affiant know of any state or federal judgment or any federal lien of any 
kind or nature that now constitutes a lien or charge upon the Improvements. 



7. Affiant knows of no special assessments or taxes which are not shown as existing 
liens by the public records. 



8. That this Affidavit is given for the purposes of inducing the Tohoqua Community 
Development District (the “District”), a Florida community development district and local unit 


of special-purpose government, to accept the Owner’s conveyance of the Improvements and for 
the District’s future conveyance of the Improvements to Tohopekaliga Water Authority. 

 

9. That there are no matters pending against Owner that could give rise to any lien(s) 
that could attach to the Improvements between the effective date of the Plat and the effective 
date of the Bill of Sale and Assignment for this conveyance, and that Affiant shall not execute 
nor permit the execution or recording of any instruments that would adversely affect ownership 
of the Improvements. 

 10. Section 1445 of the Internal Revenue Code provides that a transferee of a U.S. 
real property interest must withhold tax if the transferor is a foreign person. To inform the 
District and Latham, Luna, Eden & Beaudine, LLP (“LLEB”), that withholding of tax is not 
required upon the disposition of a U.S. real property interest by Owner, Owner hereby swears, 
affirms and certifies the following to District and LLEB that Owner: (i) is not a foreign person, 
foreign corporation, foreign partnership, foreign trust or foreign estate (as those terms are 
defined in the Internal Revenue Code and Income Tax Regulations); (ii) is not a disregarded 
entity as defined in Section 1.1445-2(b)(2)(iii); (iii) is not a non-resident alien (as such term is 
defined in the Internal Revenue Code and Income Tax Regulations) for the purposes of U.S. 
income taxation; (iv) has an EIN/Federal Tax Identification Number of 38-1545089; (v) has a 
mailing address of 3350 Peachtree Road Northeast, Suite 1500, Atlanta, Georgia 30326. Affiant 
understands that this certification may be disclosed to the Internal Revenue Service by Owner 
and that any false statement contained herein could be punished by fine, imprisonment, or both. 
Affiant understands that the District and LLEB are relying on this certification in determining 
whether withholding is required upon said transfer. 

 

11. That Affiant is familiar with the nature of an oath and with the penalties as 
provided by the laws of the State of Florida for falsely swearing to statements made in an 
instrument of this nature. Affiant further certifies that he has read the full facts set forth in this 
Affidavit and understands its content and context to be correct in all respects. 

 

[SIGNATURES ON FOLLOWING PAGE] 


FURTHER AFFIANT SAYETH NAUGHT. 

DATED: _________________ , 2023 

Signed, sealed and delivered in our presence: 

 

 

 

 

(Signature) 

 

(Print Name) 

 

 

(Signature) 

 

(Print Name) 

 

 

 

 

 

 

 

 

 

 

PULTE HOME COMPANY, LLC, a 
Michigan limited liability company 

 

 By:________________________________ 

 

 Print: Christopher Wrenn 

 

 Title: Vice President – Land Development 

 (North Florida) 

 

 



STATE OF FLORIDA 

COUNTY OF ORANGE 

The foregoing instrument was acknowledged before me by means of [ ] physical 
presence or [ ] online notarization, this _____ day of September, 2023, by Christopher Wrenn, 
as Vice President – Land Development (North Florida) of PULTE HOME COMPANY, LLC, 
a Michigan limited liability company, on behalf of the limited liability company. Said person is [ 
] personally known to me or [ ] has produced __________________ as identification. 

 

 

 

 _________________________________________ 

 Notary Public; State of Florida 

 (SEAL) Print Name: _______________________________ 

 Comm. Exp.: __________; Comm. No.: _________ 

 


EXHIBIT “A” 



DESCRIPTION OF THE IMPROVEMENTS 





1. Potable Water Distribution System 





The Improvements are located on the following property: 



SEE ATTACHED MAP. 





The Improvements were completed in accordance with the following, as applicable: 

(1) FDEP Permit No. 0076597-560-DSGP. 




CERTIFICATE OF DISTRICT ENGINEER 

Tohoqua Community Development District – Utility Conveyance (Phase 4C) 



I, Eric E. Warren, P.E., of Poulos & Bennett, LLC, a Florida limited liability 
company, and licensed to provide professional engineering services to the public in the State of 
Florida under Florida License No. 45423, with offices located at 2602 E. Livingston Street, 
Orlando, Florida (“Poulos”), hereby acknowledge and certify the following, to the best of my 
knowledge, information and belief, to be true and correct in all respects: 



1. That I, through Poulos, currently serve as District Engineer to the Tohoqua 
Community Development District (the “District”). 




2. That the District proposes to accept from Pulte Home Company, LLC, a 
Michigan limited liability company (“Developer”), and subsequently proposes to transfer to the 
Tohopekaliga Water Authority, an independent special district, established and created 
pursuant to Chapter 189, Florida Statutes (“TWA”), for ownership, operation and maintenance, 
certain infrastructure improvements and personal property described in Exhibit “A”, attached 
hereto and incorporated herein by reference (collectively, the “Improvements”), made in, on, 
over, under and through the land described in Exhibit “A” attached hereto and incorporated 
herein by reference, upon completion of the entire Potable Water Distribution System Phase 4C. 
Any Improvements being conveyed to the District is being transferred at only nominal cost to the 
District; therefore no review of an appraisal or similar documentation to reasonableness of 
purchase price or other valuation is required or being rendered. 



3. That this certification (the “Certification”) is provided in conjunction with, and in 
support of, the District’s approval of the conveyance of the Improvements from the Developer to 
the District and the District’s conveyance of the Improvements to TWA upon completion of the 
entire Potable Water Distribution System Phase 4C. The District will rely on this Certification 
for such purposes. 




4. That the Improvements were constructed, installed, and/or completed, as 
appropriate, in accordance with known plans, specifications, contracts and permits required 
and/or approved by the appropriate governmental authorities, as applicable. I have reviewed the 
actual cost of the Improvements built or constructed by or at the direction of the Developer and 
the District is paying no more than the actual cost incurred, or the current value thereof, 
whichever is less, as applicable. The Improvements are in a condition acceptable for acceptance 
by the District and subsequent conveyance to TWA. 




5. That the Improvements are properly permitted by the appropriate governmental 
entities, as applicable, and that copies of the applicable plans, specifications and permits relating 
to the Improvements, if any, that have actually been provided to Poulos are being held by Poulos 
as records of the District on its behalf, and that the conveyance of the Improvements to TWA is 
consistent with the development plans for the District. 




6. That the actual cost of the Improvements built or constructed by or at the direction 
of the Developer, and the District shall pay no more than the actual cost incurred, or the current 
value thereof, whichever is less, as determined by Poulos. 



SIGNATURE PAGE TO CERTIFICATE OF DISTRICT ENGINEER 

Tohoqua Community Development District – Utility Conveyance (Phase 4C) 







DATED: _______________, 2023 









Witness: ___________________________ _______________________________________ 

Print: ______________________________ Eric E. Warren, P.E. 
Professional License No.: FL 45423 

on behalf of the company, 

Poulos & Bennett, LLC 

Witness: ___________________________ 2602 East Livingston Street 

Print: ______________________________ Orlando, Florida 32814 















STATE OF FLORIDA 

COUNTY OF ORANGE 



The foregoing instrument was acknowledged before me by means of (__) physical 
presence or (__) online notarization, this ___ day of September, 2023, by ERIC E. WARREN, 
P.E., of POULOS & BENNETT, LLC, a Florida limited liability company, on behalf of said 
company. He or she is (__) personally known to me or (__) have produced a valid driver’s 
license for identification. 





__________________________________ 

Notary Public; State of Florida 



(SEAL) Print Name: ________________________ 

Comm. Exp.: _______________________ 

Comm. No.: ________________________ 
















EXHIBIT “A” 



DESCRIPTION OF THE IMPROVEMENTS 





1. Potable Water Distribution System 





The Improvements are located on the following property: 



SEE ATTACHED MAP. 





The Improvements were completed in accordance with the following, as applicable: 

(1) FDEP Permit No. 0076597-560-DSGP 


AGREEMENT REGARDING TAXES 

Tohoqua Community Development District – Utility Conveyance (Phase 3) 



THIS AGREEMENT REGARDING TAXES (“Agreement”) is entered into this ___ 
day of _______________, 2023, by and between LENNAR HOMES, LLC, a Florida limited 
liability company, whose principal address is 5505 Blue Lagoon Drive, Miami, Florida 33126 
(the “Developer”), and TOHOQUA COMMUNITY DEVELOPMENT DISTRICT, a Florida 
community development district, whose address is c/o Governmental Management Services – 
Central Florida, LLC, 219 E. Livingston Street, Orlando, Florida 32801 (the “District”). 



WITNESSETH 



WHEREAS, Developer is the owner and developer of certain infrastructure 
improvements and personal property, located within the boundaries of the District, as described 
on Exhibit “A” attached hereto and incorporated herein (the “Improvements”); and 



WHEREAS, the District is a Florida community development district and local unit of 
special-purpose government created pursuant to Chapter 190, Florida Statutes; and 



WHEREAS, as part of the ongoing development activities within the boundaries of the 
District, Developer has, simultaneously with the execution of this Agreement, conveyed the 
Improvements to the District by Bill of Sale Absolute and Agreement; and 



WHEREAS, all or a substantial portion of real property already owned by the District is 
either exempt from ad-valorem taxes or has been given a minimal valuation by the Osceola 
County Property Appraiser because of the District’s status as a governmental entity; and 



WHEREAS, in conjunction with the conveyance of the Improvements from Developer 
to District, Developer and District are desirous of setting forth in this Agreement their respective 
responsibilities with regard to applicable ad-valorem taxes and assessments. 



NOW, THEREFORE, in consideration of the sum of Ten and 00/100 Dollars ($10.00) 
and other valuable considerations, paid by each party to the other, the receipt and sufficiency of 
which is hereby acknowledged, and in further consideration of the mutual covenants and 
conditions contained herein, the parties hereto agree as follows: 



1. The above recitals are true and correct and are incorporated herein by reference. 



2. Developer hereby represents that all ad-valorem taxes and assessments relating to 
the Improvements, or any portion thereof, for tax year 2022 and all prior years have been paid in 
full. 



3. Developer hereby agrees to pay in full, and prior to their becoming delinquent, 
any and all ad-valorem taxes and assessments, if any, levied on the Improvements for the tax 
year 2023. 




4. Subsequent to the District’s acceptance of the Improvements, and only in the 
event the Improvements are not conveyed to another governmental entity, the District shall 
endeavor to either obtain an exemption from ad-valorem taxes pertaining to the Improvements, 
as applicable, or in the alternative, shall seek a minimal valuation of the Improvements, from the 
Osceola County Property Appraiser, as applicable, and subsequent to tax year 2023, Developer 
shall have no further responsibility with regard to ad-valorem taxes or assessments levied against 
the Improvements, as applicable. 

 

 

 

[SIGNATURE PAGE FOLLOWS] 

 


SIGNATURE PAGE TO AGREEMENT REGARDING TAXES 

Tohoqua Community Development District – Utility Improvements (Phase 3) 





IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be 
executed on their behalf by their duly authorized representatives, all as of the date first set forth 
above. 





WITNESSES: 





X ______________________________ 



Print: ___________________________ 





X ______________________________ 



Print: ___________________________ 







LENNAR HOMES, LLC, a Florida limited 
liability company 



By: ___________________________________ 



Print: Mark McDonald 



Title: Vice President 
































































 



SIGNATURE PAGE TO AGREEMENT REGARDING TAXES 

Tohoqua Community Development District – Utility Improvements (Phase 3) 

 

 

 

 

 

TOHOQUA COMMUNITY 

DEVELOPMENT DISTRICT, 

a Florida community development district 

ATTEST 

 

X ______________________________ By: ___________________________________ 

 

Print: _________________________ Print: Andre Vidrine 

Secretary/Asst. Secretary 

 Title: Chairman 

 

 

 

 


EXHIBIT “A” 

 

DESCRIPTION OF THE IMPROVEMENTS 

 

 

1. Stormwater Management System* 

 

The Improvements are located on the following property: 

 

TOHOQUA – PHASE 3, according to the plat thereof, as recorded in Plat Book 32, Page 134, 
Public Records of Osceola County, Florida. 

 

*The Stormwater Management System is located on the public right of way described in the 
above referenced plat, as diagramed in red on the attached map. 


BILL OF SALE ABSOLUTE AND AGREEMENT 

Tohoqua Community Development District - Utility Conveyance (Phase3) 



THIS BILL OF SALE ABSOLUTE AND AGREEMENT (“Agreement”) is made as of 
this _____ day of ____________________, 2023, by and between TOHOQUA COMMUNITY 
DEVELOPMENT DISTRICT (hereinafter referred to as the “District”), a Florida community 
development district created pursuant to Chapter 190, Florida Statutes, whose address is c/o 
Governmental Management Services – Central Florida, LLC, 219 E. Livingston Street, Orlando, 
Florida 32801, and LENNAR HOMES, LLC, a Florida limited liability company (hereinafter 
referred to as “Developer”) whose address is 5505 Blue Lagoon Drive, Miami, Florida 33126, and 

RECITALS 



WHEREAS, Developer owns certain improvements, equipment and personal property 
located within the boundaries of the District, and the extent, nature and location of such 
improvements and equipment is more fully set forth in Exhibit “A” attached hereto (collectively, the 
“Improvements”); and 



WHEREAS, both Developer and the District find it to be in the best interest of both parties 
for the Developer to transfer the Improvements to the District, to be subsequently transferred to the 
City of St. Cloud, Florida, a municipality of the State of Florida; and 



WHEREAS, Developer desires to convey the Improvements to the District to allow such 
subsequent transfer for operation and maintenance, and the District desires to accept such transfer, to 
subsequently transfer to the City of St. Cloud, Florida for ownership, operation and maintenance. 



NOW, THEREFORE, the parties hereto hereby agree to and acknowledge the following: 



1. The above recitals are true and correct and are hereby incorporated into this 
Agreement. 



2. KNOW ALL MEN BY THESE PRESENTS that Developer, of the County of 
Osceola and the State of Florida, for and in consideration of the sum of Ten Dollars ($10.00) lawful 
money of the United States, to it paid by the District, the receipt whereof is hereby acknowledged, 
has granted, bargained, sold, transferred and delivered, and by these presents does grant, bargain, 
sell, transfer, set over and deliver unto the District, its executors, administrators and assigns, and the 
District hereby accepts, all of Developer’s right, title and interest in and to the Improvements, to 
have and to hold the same unto the District, its executors, administrators and assigns forever, and the 
District hereby accepts, all of the Developer’s right, title and interest in and to the Improvements, to 
have and to hold the same unto the District, its executors, administrators and assigns forever, 
together with all of the Developer’s right and title to any and all contracts, warranties, guarantees, 
permits, approvals and similar rights in favor of or which may have accrued to the Developer from 
any and all persons, firms, agencies or corporations who have performed work or labor or supplied 
goods, materials or services to or for the benefit of or comprising any part of the Improvements to 
the extent they are assignable, together with any related documents, materials, data, letters, and 
agreements, to have and to hold unto District, its successors and assigns, to and for its or their use, 


forever. 

 

3. Developer agrees that any of the above-referenced contracts, warranties, permits, 
approvals and guarantees which are not assignable by their terms or in respect of which consents to 
their assignment are required but are not available, shall be held in trust for the District by the 
Developer (and, if required, performed by the Developer on behalf of the District) and all benefits 
derived thereunder shall be for the benefit of the District. 

 

4. The Developer represents and warrants to the District that the Developer has good 
and lawful right, title and interest in the Improvements and that the Improvements is free and clear of 
any and all liens or encumbrances, that the Improvements are in good working conditions, and as of 
the date hereof, there are no defaults or violations of the terms and conditions of any contracts, 
warranties, permits, approvals and guarantees. 

 

5. The above recitals are true and correct and are incorporated herein by reference. 

 

6. This Bill of Sale may be executed in any number of counterparts, each of which 
shall be deemed an original, but all of which shall constitute one and the same instrument. 

 

 

. 

 

[SIGNATURES APPEAR ON THE FOLLOWING PAGES] 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 


IN WITNESS WHEREOF, the parties hereto have caused these presents to be executed in 
their respective names, by their proper officer thereunto duly authorized, as of the day and year first 
above written. 







Signed, sealed and delivered LENNAR HOMES, LLC, a Florida limited 

in the presence of: liability company 





____________________________ By:________________________________ 

Witness 

Print: Mark McDonald 

____________________________ 

Printed Name Title: Vice President 





____________________________ 

Witness 



____________________________ 

Printed Name 









STATE OF FLORIDA 

COUNTY OF ORANGE 



The foregoing instrument was acknowledged before me by means of [ ] physical presence 
or [ ] online notarization, this _____ day of September, 2023, by Mark McDonald as Vice President 
of LENNAR HOMES, LLC, a Florida limited liability company, on behalf of the limited liability 
company. Said person is [ ] personally known to me or [ ] has produced ___________________ 
as identification. 





Notary Public; State of Florida 

Print Name: 
My Commission Expires: 
My Commission No.: 












 COUNTERPART SIGNATURE PAGE TO BILL OF SALE 

Tohoqua Community Development District – Utility Conveyance (Phase 3) 







TOHOQUA COMMUNITY 

DEVELOPMENT DISTRICT, 

a Florida community development district 



ATTEST: 

By:_________________________________ 



By: ____________________________ Print: Andre Vidrine 

Secretary/Asst. Secretary 

Title: Chairman 







STATE OF FLORIDA 

COUNTY OF _____________ 



The foregoing instrument was acknowledged before me by means of [ ] physical presence 
or [ ] online notarization, this _____ day of October, 2023, by Andre Vidrine, as Chairman of the 
Board of Supervisors of the TOHOQUA COMMUNITY DEVELOPMENT DISTRICT, a 
Florida community development district, on its behalf. Said person is [ ] personally known to me 
or [ ] has produced ______________________ as identification. 





Notary Public; State of Florida 

Print Name: 
My Commission Expires: 
My Commission No.: 














EXHIBIT “A” 

 

LIST AND DESCRIPTION OF IMPROVEMENTS 

 

 

1. Stormwater Management System* 

 

The Improvements are located on the following property: 

 

TOHOQUA – PHASE 3, according to the plat thereof, as recorded in Plat Book 32, Page 134, Public 
Records of Osceola County, Florida. 

 

*The Stormwater Management System is located on the public right of way described in the above 
referenced plat, as diagramed in red on the attached map. 


OWNER’S AFFIDAVIT 

Tohoqua Community Development District – Utility Conveyance (Phase 3) 



STATE OF FLORIDA 

COUNTY OF ORANGE 



BEFORE ME, the undersigned authority, personally appeared Mark McDonald 
(“Affiant”) as Vice President of Lennar Homes, LLC, a Florida limited liability company, 
authorized to do business in Florida, whose principal address is 5505 Blue Lagoon Drive, Miami, 
Florida 33126 (the “Owner”), who being first duly sworn on oath says: 

1. That Affiant knows of his own knowledge that the Owner is the owner of certain 
infrastructure improvements located in the City of St. Cloud, Florida (the “Improvements”), as 
more particularly described on Exhibit “A” attached hereto, and that Affiant as the Vice 
President of the Owner, is making this Affidavit in that capacity only, and that no recourse shall 
be made against Affiant individually. 



2. That the Improvements, as described in the Bill of Sale Absolute and Agreement, 
dated as of the date hereof, are free and clear of all liens and encumbrances except for those 
encumbrances and matters affecting title included in the plat of Tohoqua – Phase 3, as recorded 
in Plat Book 32, Page 134, of the Official Records of Osceola County, Florida (the “Plat”). 



3. That Affiant knows of no facts by reason of which the title to, or possession of, 
the Improvements might be disputed or questioned, or by reason of which any claim to any part 
of the Improvements might be asserted adversely to Owner. 



4. That there have been no liens filed against the Improvements as a result of any 
labor, materials, equipment or other work authorized by Owner, its employees, or agents or of 
which Owner has actual knowledge, nor any unpaid bills of any nature as a result of any labor, 
materials, equipment or other work authorized by Owner, its employees, or agents or of which 
Owner has actual knowledge either for services of any architect, engineer, or surveyor, or for 
labor or material that may have been placed on the Improvements, either in the construction or 
repair of the Improvements, or otherwise in connection with the Improvements which bills may 
have been incurred during the last ninety (90) days. 



5. That no proceedings in bankruptcy or receivership have ever been instituted by or 
against the Owner, nor has Owner ever made an assignment for the benefit of its creditors. 



6. That Affiant knows of no action or proceeding relating to the Improvements 
which is now pending in any state or federal court in the United States affecting the 
Improvements, nor does Affiant know of any state or federal judgment or any federal lien of any 
kind or nature that now constitutes a lien or charge upon the Improvements. 



7. Affiant knows of no special assessments or taxes which are not shown as existing 
liens by the public records. 




8. That this Affidavit is given for the purposes of inducing the Tohoqua Community 
Development District (the “District”), a Florida community development district and local unit 
of special-purpose government, to accept the Owner’s conveyance of the Improvements and for 
the District’s future conveyance of the Improvements to the City of St. Cloud, Florida. 



9. That there are no matters pending against Owner that could give rise to any lien(s) 
that could attach to the Improvements between the effective date of the Plat and the effective 
date of the Bill of Sale and Assignment for this conveyance, and that Affiant shall not execute 
nor permit the execution or recording of any instruments that would adversely affect ownership 
of the Improvements. 

10. Section 1445 of the Internal Revenue Code provides that a transferee of a U.S. 
real property interest must withhold tax if the transferor is a foreign person. To inform the 
District and Latham, Luna, Eden & Beaudine, LLP (“LLEB”), that withholding of tax is not 
required upon the disposition of a U.S. real property interest by Owner, Owner hereby swears, 
affirms and certifies the following to District and LLEB that Owner: (i) is not a foreign person, 
foreign corporation, foreign partnership, foreign trust or foreign estate (as those terms are 
defined in the Internal Revenue Code and Income Tax Regulations); (ii) is not a disregarded 
entity as defined in Section 1.1445-2(b)(2)(iii); (iii) is not a non-resident alien (as such term is 
defined in the Internal Revenue Code and Income Tax Regulations) for the purposes of U.S. 
income taxation; (iv) has an EIN/Federal Tax Identification Number of 59-0711505; (v) has a 
mailing address of is 5505 Blue Lagoon Drive, Miami, Florida 33126. Affiant understands that 
this certification may be disclosed to the Internal Revenue Service by Owner and that any false 
statement contained herein could be punished by fine, imprisonment, or both. Affiant 
understands that the District and LLEB are relying on this certification in determining whether 
withholding is required upon said transfer. 



11. That Affiant is familiar with the nature of an oath and with the penalties as 
provided by the laws of the State of Florida for falsely swearing to statements made in an 
instrument of this nature. Affiant further certifies that he has read the full facts set forth in this 
Affidavit and understands its content and context to be correct in all respects. 



[SIGNATURES ON FOLLOWING PAGE] 


FURTHER AFFIANT SAYETH NAUGHT. 

DATED: _________________ , 2023 

Signed, sealed and delivered in our presence: 









(Signature) 



(Print Name) 





(Signature) 



(Print Name) 





















LENNAR HOMES, LLC, a Florida limited 
liability company 



 By:________________________________ 



 Print: Mark McDonald 



 Title: Vice President 









STATE OF FLORIDA 

COUNTY OF ORANGE 

The foregoing instrument was acknowledged before me by means of [ ] physical 
presence or [ ] online notarization, this _____ day of September, 2023, by Mark McDonald, as 
Vice President of LENNAR HOMES, LLC, a Florida limited liability company, on behalf of 
the limited liability company. Said person is [ ] personally known to me or [ ] has produced 
___________________ as identification. 







_________________________________________ 

Notary Public; State of Florida 

(SEAL) Print Name: _______________________________ 

Comm. Exp.: __________; Comm. No.: _________ 




EXHIBIT “A” 



DESCRIPTION OF THE IMPROVEMENTS 





1. Stormwater Management System* 



The Improvements are located on the following property: 



TOHOQUA – PHASE 3, according to the plat thereof, as recorded in Plat Book 32, Page 134, 
Public Records of Osceola County, Florida. 



*The Stormwater Management System is located on the public right of way described in the 
above referenced plat, as diagramed in red on the attached map. 




CERTIFICATE OF DISTRICT ENGINEER 

Tohoqua Community Development District – Utility Conveyance (Phase 3) 



I, Eric E. Warren, P.E., of Poulos & Bennett, LLC, a Florida limited liability 
company, and licensed to provide professional engineering services to the public in the State of 
Florida under Florida License No. 45423, with offices located at 2602 E. Livingston Street, 
Orlando, Florida (“Poulos”), hereby acknowledge and certify the following, to the best of my 
knowledge, information and belief, to be true and correct in all respects: 



1. That I, through Poulos, currently serve as District Engineer to the Tohoqua 
Community Development District (the “District”). 




2. That the District proposes to accept from Lennar Homes, LLC, a Florida limited 
liability company (“Developer”), and in part, subsequently proposes to transfer to the City of St. 
Cloud, Florida (the “City”), for ownership, operation and maintenance, certain infrastructure 
improvements and personal property described in Exhibit “A” attached hereto and incorporated 
herein by reference (collectively, the “Improvements”), made in, on, over, under and through the 
land described in Exhibit “A” attached hereto and incorporated herein by reference. Any 
Improvements being conveyed to the District is being transferred at only nominal cost to the 
District; therefore no review of an appraisal or similar documentation to reasonableness of 
purchase price or other valuation is required or being rendered. 



3. That this certification (the “Certification”) is provided in conjunction with, and in 
support of, the District’s approval of the conveyance of the Improvements from the Developer to 
the District and the District’s conveyance of the Improvements to the City. The District will rely 
on this Certification for such purposes. 




4. That the Improvements were constructed, installed, and/or completed, as 
appropriate, in accordance with known plans, specifications, contracts and permits required 
and/or approved by the appropriate governmental authorities, as applicable. I have reviewed the 
actual cost of the Improvements built or constructed by or at the direction of the Developer and 
the District is paying no more than the actual cost incurred, or the current value thereof, 
whichever is less, as applicable. The Improvements are in a condition acceptable for acceptance 
by the District and subsequent conveyance to the City, as applicable. The District transferring 
the Improvements to the City is consistent with the development plans for this project. 




5. That the Improvements are properly permitted by the appropriate governmental 
entities, as applicable, and that copies of the applicable plans, specifications and permits relating 
to the Improvements, if any, that have actually been provided to Poulos are being held by Poulos 
as records of the District on its behalf. 




6. That the actual cost of the Improvements built or constructed by or at the direction 
of the Developer, and the District shall pay no more than the actual cost incurred, or the current 
value thereof, whichever is less, as determined by Poulos. 







SIGNATURE PAGE TO CERTIFICATE OF DISTRICT ENGINEER 

Tohoqua Community Development District – Utility Conveyance (Phase 3) 

 

 

 

DATED: _______________, 2023 

 

 

 

 

Witness: ___________________________ _______________________________________ 

Print: ______________________________ Eric E. Warren, P.E. 
Professional License No.: FL 45423 

 on behalf of the company, 

 Poulos & Bennett, LLC 

Witness: ___________________________ 2602 East Livingston Street 

Print: ______________________________ Orlando, Florida 32814 

 

 

 

 

 

 

 

STATE OF FLORIDA 

COUNTY OF ORANGE 

 

 The foregoing instrument was acknowledged before me by means of (__) physical 
presence or (__) online notarization, this ___ day of September, 2023, by ERIC E. WARREN, 
P.E., of POULOS & BENNETT, LLC, a Florida limited liability company, on behalf of said 
company. He or she is (__) personally known to me or (__) have produced a valid driver’s 
license for identification. 

 

 

 __________________________________ 

 Notary Public; State of Florida 

 

(SEAL) Print Name: ________________________ 

 Comm. Exp.: _______________________ 

 Comm. No.: ________________________ 

 

 

 

 

 

 


EXHIBIT “A” 

 

DESCRIPTION OF THE IMPROVEMENTS 

 

1. Stormwater Management System* 

 

The Improvements are located on the following property: 

 

TOHOQUA – PHASE 3, according to the plat thereof, as recorded in Plat Book 32, Page 134, 
Public Records of Osceola County, Florida. 

 

*The Stormwater Management System is located on the public right of way described in the 
above referenced plat, as diagramed in red on the attached map. 

 

 














Arbitrage Rebate Computation 

Proposal For 



Tohoqua 

Community Development District 



(City of St. Cloud, Florida) 



$2,165,000 Special Assessment Revenue Bonds, 

Series 2018 



$2,120,000 Special Assessment Revenue Bonds, 

Series 2022 (Phase 3/6 Project) 



$2,230,000 Special Assessment Revenue Bonds, 
Series 2023 (Phase 4B/5B Project) 







































September 11, 2023 

 

 

Tohoqua Community Development District 

 c/o Ms. Katie Costa 

Director of Accounting Services 

Government Management Services – CF, LLC 

6200 Lee Vista Boulevard, Suite 300 

Orlando, FL 32822 

 

 

Re: 

Tohoqua Community Development District (City of St. Cloud, Florida), Tax-Exempt Bond Issues: 

 

$2,165,000 Special Assessment Revenue Bonds, Series 2018 

$2,120,000 Special Assessment Reveue Bonds, Series 2022 (Phase 3/6 Project) 

$2,230,000 Special Assessment Revenue Bonds, Series 2023 (Phase 4B/5B Project) 



 

 

Dear Ms. Costa: 

 

AMTEC is an independent consulting firm that specializes in arbitrage rebate calculations. We have the ability to 
complete rebate computations for the above-referenced Tohoqua Community Development District (the 
“District”) tax-exempt bond issues (the “Bonds”). We do not sell investments or seek an underwriting role. As a 
result of our specialization, we offer very competitive pricing for rebate computations. Our typical fee averages 
less than $1,000 per year, per issue and includes up to five years of annual rebate liability reporting. 

 

Firm History 

 

AMTEC was incorporated in 1990 and maintains a prominent client base of colleges and universities, school 
districts, hospitals, cities, state agencies and small-town bond issuers throughout the United States. We currently 
compute rebate for more than 7,300 bond issues and have delivered thousands of rebate reports. The IRS has 
never challenged our findings. 

 

Southeast Client Base 

 

We provide arbitrage rebate services to over 400 bond issues aggregating more than $10 billion of tax-exempt 
debt in the southeastern United States. We have recently performed computations for the Magnolia West, East 
Park, Palm Coast Park, Windward and Town Center at Palm Coast Park Community Development Districts. 
Additionally, we are exclusive rebate consultant to Broward County and the Town of Palm Beach in Florida. 
Nationally, we are rebate consultants for the City of Tulsa (OK), the City of Lubbock (TX) and the States of 
Connecticut, Montana, Mississippi, West Virginia, Vermont and Alaska. We have prepared a Proposal for the 
computation of arbitrage for the District’s Bonds. 

 

We have established “bond year ends" based upon the anniversary of the closing date for each series of Bonds. 


Proposal 

 

We are proposing rebate computation services based on the following: 

 

• $2,165,000 Special Assessment Revenue Bonds, Series 2018 
• $2,120,000 Special Assessment Reveue Bonds, Series 2022 (Phase 3/6 Project) 
• $2,230,000 Special Assessment Revenue Bonds, Series 2023 (Phase 4B/5B Project) 
• Fixed Rate Debt 
• Acquisition & Construction, Debt Service Reserve, Capitalized Interest, Cost of Issuance & Debt Service 
Accounts. 


 

Should the Tax Agreements require rebate computations for any other accounts, computations will be extended 
to include those accounts at no additional cost to the District. 

 

Our guaranteed fee for rebate computations for the Bonds is $450 per year and will encompass all activity from 
the dates of the closing through the initial Computation Dates. The fee is based upon the size as well as the 
complexity. Our fee is payable upon your acceptance of our rebate reports, which will be delivered shortly after 
the report dates specified in the following tables. 

 

AMTEC Professional Fee – $2,165,000 Special Assessment Revenue Bonds, Series 2018 

 

Report Date 

Type of Report 

Period Covered 

Fee 

January 31, 2024 

Rebate and Opinion 

Closing – January 31, 2024 

$450 

January 31, 2025 

Rebate and Opinion 

Closing – January 31, 2025 

$450 

January 31, 2026 

Rebate and Opinion 

Closing – January 31, 2026 

$450 

January 31, 2027 

Rebate and Opinion 

Closing – January 31, 2027 

$450 

February 8, 2028 

Rebate and Opinion 

Closing – February 8, 2028 

$450 



 

AMTEC Professional Fee – $2,120,000 Special Assessment Reveue Bonds, Series 2022 (Phase 3/6 Project) 

 

Report Date 

Type of Report 

Period Covered 

Fee 

October 31, 2023 

Rebate and Opinion 

Closing – October 31, 2023 

$450 

October 31, 2024 

Rebate and Opinion 

Closing – October 31, 2024 

$450 

October 31, 2025 

Rebate and Opinion 

Closing – October 31, 2025 

$450 

October 31, 2026 

Rebate and Opinion 

Closing – October 31, 2026 

$450 

November 4, 2027 

Rebate and Opinion 

Closing – November 4, 2027 

$450 



 

AMTEC Professional Fee – $2,230,000 Special Assessment Revenue Bonds, Series 2023 (Phase 4B/5B 
Project) 

 

Report Date 

Type of Report 

Period Covered 

Fee 

February 28, 2024 

Rebate and Opinion 

Closing – February 28, 2024 

$450 

February 28, 2025 

Rebate and Opinion 

Closing – February 28, 2024 

$450 

February 28, 2026 

Rebate and Opinion 

Closing – February 28, 2024 

$450 

February 28, 2027 

Rebate and Opinion 

Closing – February 28, 2024 

$450 

March 15, 2028 

Rebate and Opinion 

Closing – March 15, 2028 

$450 



 

 

In order to begin, we are requesting copies of the following documentation for each series of Bonds: 


 

1. Arbitrage Certificate or Tax Regulatory Agreement 
2. IRS Form 8038-G 
3. Closing Memorandum 
4. US Bank statements for all accounts from the date of each closing, through each report date 


 

AMTEC's Scope of Services 

 

Our standard engagement includes the following services: 

 

• Review of all bond documents and account statements for possible rebate exceptions; 


 

• Computation of the rebate liability and/or the yield restricted amount, in accordance with Section 148 of 
the Internal Revenue Code, commencing with the date of the closing through required reporting date of 
the Bonds; 


 

• Independent calculation of the yield on the Bonds to ensure the correct basis for any rebate liability. This 
effort provides the basis for our unqualified opinion; 


 

• Reconciliation of the sources and uses of funds from the bond documentation; 


 

• Calculation and analysis of the yield on all investments, subject to the Regulations, for each computation 
period; 


 

• Production of rebate reports, indicating the above stated information, and the issuance of the AMTEC 
Opinion; 


 

• Recommendations for proactive rebate management; 


 

• Commingled funds, transferred proceeds and yield restriction analyses, if necessary; 


 

• Preparation of IRS Form 8038-T and any accompanying documentation, should a rebate payment be 
required; 


 

• We will discuss the results of our Reports with you, your auditors, and our continued support in the event 
of an IRS inquiry; and 


 

• We guarantee the completeness and accuracy of our work. 


 

The District agrees to furnish AMTEC with the required documentation necessary to fulfill its obligation under 
the scope of services. The District will make available staff knowledgeable about the bond transactions, 
investments and disbursements of bond proceeds. 

 

The District agrees to pay AMTEC its fee after it has been satisfied that the scope of services, as outlined under 
the Proposal, has been fulfilled. AMTEC agrees that its fee is all-inclusive and that it will not charge the District 
for any expenses connected with this engagement. 

 

The parties have executed this Agreement on ___________________, 2023. 

 

Tohoqua 

Community Development District 

Consultant: American Municipal Tax-Exempt 
Compliance Corporation 

 

 

By: 

 

By: 

Michael J. Scarfo 

Senior Vice President 



 





 951 Yamato Road ▪ Suite 280 

 Boca Raton, Florida 33431 

(561) 994-9299 ▪ (800) 299-4728 

Fax (561) 994-5823 

www.graucpa.com 





2010 Grau Logo - HiRes


September 19, 2023 



Board of Supervisors 

Tohoqua Community Development District 

219 East Livingston Street 

Orlando, FL 32801 



We are pleased to confirm our understanding of the services we are to provide Tohoqua Community Development District, Osceola 
County, Florida (“the District”) for the fiscal year ended September 30, 2023. 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, 2023. In addition, we will 
examine the District’s compliance with the requirements of Section 218.415 Florida Statutes. This letter serves to renew our agreement 
and establish the terms and fee for the 2023 audit. 

Accounting principles generally accepted in the United States of America provide for certain required supplementary information (RSI), 
such as management’s discussion and analysis (MD&A), to supplement the District’s basic financial statements. Such information, 
although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to 
be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical 
context. As part of our engagement, we will apply certain limited procedures to the District’s RSI in accordance with auditing standards 
generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding the 
methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the 
basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an 
opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to 
express an opinion or provide any assurance. 

The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will 
not be audited: 

1) Management’s Discussion and Analysis 
2) Budgetary comparison schedule 


The following other information accompanying the financial statements will not be subjected to the auditing procedures applied in our 
audit of the financial statements, and our auditor’s report will not provide an opinion or any assurance on that information: 

1) Compliance with FL Statute 218.39 (3) (c) 


Audit Objectives 

The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material 
respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information 
referred to in the second paragraph when considered in relation to the financial statements as a whole. Our audit will be conducted in 
accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained 
in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting 
records of the District and other procedures we consider necessary to enable us to express such opinions. We will issue a written report 
upon completion of our audit of the District’s financial statements. We cannot provide assurance that an unmodified opinion will be 
expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter 
paragraphs. If our opinion on the financial statements is other than unmodified, we will discuss the reasons with you in advance. If, for 
any reason, we are unable to complete the audit or are unable to form or have not formed an opinion, we may decline to express an 
opinion or issue a report, or may withdraw from this engagement. 

We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance 
with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the 
financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters 
will include a paragraph that states (1) that the purpose of the report is solely to describe the scope of testing of internal control and 
compliance, and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control on 
compliance, and (2) that the report is an integral part of an audit performed in accordance with Government Auditing Standards in 
considering the District’s internal control and compliance. The paragraph will also state that the report is not suitable for any other 
purpose. If during our audit we become aware that the District is subject to an audit requirement that is not encompassed in the terms 
of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. 
generally accepted auditing standards and the standards for financial audits contained in Government Auditing Standards may not 
satisfy the relevant legal, regulatory, or contractual requirements. 






Examination Objective 

The objective of our examination is the expression of an opinion as to whether the District is in compliance with Florida Statute 218.415 
in accordance with Rule 10.556(10) of the Auditor General of the State of Florida. Our examination will be conducted in accordance 
with attestation standards established by the American Institute of Certified Public Accountants and will include tests of your records 
and other procedures we consider necessary to enable us to express such an opinion. We will issue a written report upon completion 
of our examination of the District’s compliance. The report will include a statement that the report is intended solely for the information 
and use of management, those charged with governance, and the Florida Auditor General, and is not intended to be and should not be 
used by anyone other than these specified parties. We cannot provide assurance that an unmodified opinion will be expressed. 
Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If 
our opinion on the District’s compliance is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, 
we are unable to complete the examination or are unable to form or have not formed an opinion, we may decline to express an opinion 
or issue a report, or may withdraw from this engagement. 

Other Services 

We will assist in preparing the financial statements and related notes of the District in conformity with U.S. generally accepted accounting 
principles based on information provided by you. These nonaudit services do not constitute an audit under Government Auditing 
Standards and such services will not be conducted in accordance with Government Auditing Standards. The other services are limited 
to the financial statement services previously defined. We, in our sole professional judgment, reserve the right to refuse to perform any 
procedure or take any action that could be construed as assuming management responsibilities. 

Management Responsibilities 

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. You agree to assume all 
management responsibilities relating to the financial statements and related notes and any other nonaudit services we provide. You will 
be required to acknowledge in the management representation letter our assistance with preparation of the financial statements and 
related notes and that you have reviewed and approved the financial statements and related notes prior to their issuance and have 
accepted responsibility for them. In addition, you will be required to make certain representations regarding compliance with Florida 
Statute 218.415 in the management representation letter. Further, you agree to oversee the nonaudit services by designating an 
individual, preferably from senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and 
results of those services; and accept responsibility for them. 

Management is responsible for designing, implementing 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 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. 

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 responsible for providing management’s views on our 
current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and 
format for providing that information. 

With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on 
your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the 
information contained in these sites or to consider the consistency of other information in the electronic site with the original document. 

 

 


Audit Procedures—General 

An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, 
our audit will involve judgment about the number of transactions to be examined and the areas to be tested. An audit also includes 
evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by 
management, as well as evaluating the overall presentation of the financial statements. We will plan and perform the audit to obtain 
reasonable rather than absolute assurance about whether the financial statements are free of material misstatement, whether from (1) 
errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are 
attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination 
of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse. 

Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform 
a detailed examination of all transactions, there is a risk that material misstatements may exist and not be detected by us, even though 
the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and Government Auditing 
Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations 
that do not have a direct and material effect on the financial statements. Our responsibility as auditors is limited to the period covered 
by our audit and does not extend to later periods for which we are not engaged as auditors. 

Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests 
of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence 
with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your 
attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require 
certain written representations from you about your responsibilities for the financial statements; compliance with laws, regulations, 
contracts, and grant agreements; and other responsibilities required by generally accepted auditing standards. 

Audit Procedures—Internal Control 

Our audit will include obtaining an understanding of the government and its environment, including internal control, sufficient to assess 
the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. 
Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting 
errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts 
and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less 
in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report 
on internal control issued pursuant to Government Auditing Standards. 

An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. However, 
during the audit, we will communicate to management and those charged with governance internal control related matters that are 
required to be communicated under AICPA professional standards and Government Auditing Standards. 

Audit Procedures—Compliance 

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

Engagement Administration, Fees, and Other 

We understand that your employees will prepare all cash or other confirmations we request and will locate any documents selected by 
us for testing. 

The audit documentation for this engagement is the property of Grau & Associates and constitutes confidential information. However, 
subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in 
a timely manner to a cognizant or oversight agency or its designee, a federal agency providing direct or indirect funding, or the U.S. 
Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight 
responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the 
supervision of Grau & Associates personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the 
aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including 
other governmental agencies. Notwithstanding the foregoing, the parties acknowledge that various documents reviewed or produced 
during the conduct of the audit may be public records under Florida law. The District agrees to notify Grau & Associates of any public 
record request it receives that involves audit documentation. 

 

Furthermore, Grau & Associates agrees to comply with all applicable provisions of Florida law in handling such records, including but 
not limited to Section 119.0701, Florida Statutes. Auditor acknowledges that the designated public records custodian for the District is 
the District Manager (“Public Records Custodian”). Among other requirements and to the extent applicable by law, Grau & Associates 
shall 1) keep and maintain public records required by the District to perform the service; 2) upon request by the Public Records 
Custodian, provide the District with the requested public records or allow the records to be inspected or copied within a reasonable time 
period at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes; 3) ensure that public records which are exempt 
or confidential, and exempt from public records disclosure requirements, are not disclosed except as authorized by law for the duration 
of the contract term and following the contract term if Auditor does not transfer the records to the Public Records Custodian of the 
District; and 4) upon completion of the contract, transfer to the District, at no cost, all public records in Grau & Associate’s possession 
or, alternatively, keep, maintain and meet all applicable requirements for retaining public records pursuant to Florida laws. When such 
public records are transferred by Grau & Associates, Grau & Associates shall destroy any duplicate public records that are exempt or 
confidential and exempt from public records disclosure requirements. All records stored electronically must be provided to the District 
in a format that is compatible with Microsoft Word or Adobe PDF formats. 


IF GRAU & ASSOCIATES HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO ITS 
DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, CONTACT THE PUBLIC RECORDS CUSTODIAN AT: 

C/O GOVERNMENTAL MANAGEMENT SERVICES – CENTRAL FLORIDA LLC, 219 EAST LIVINGSTON STREET ORLANDO, 
FLORIDA 32801, OR RECORDREQUEST@GMSCFL.COM, PH: (407) 841-5524. 



Our fee for these services will not exceed $9,700 for the September 30, 2023 audit, unless there is a change in activity by the District 
which results in additional audit work or if additional Bonds are issued. This agreement is automatically renewed each year thereafter 
subject to the mutual agreement by both parties to all terms and fees. The fee for each annual renewal will be agreed upon separately. 



We will complete the audit within prescribed statutory deadlines, which requires the District to submit its annual audit to the Auditor 
General no later than nine (9) months after the end of the audited fiscal year, with the understanding that your employees will provide 
information needed to perform the audit on a timely basis. 



The audit documentation for this engagement will be retained for a minimum of five years after the report release date. If we are aware 
that a federal awarding agency or auditee is contesting an audit finding, we will contact the party(ies) contesting the audit finding for 
guidance prior to destroying the audit documentation. 



Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. Invoices will be submitted 
in sufficient detail to demonstrate compliance with the terms of this agreement. In accordance with our firm policies, work may be 
suspended if your account becomes 60 days or more overdue and may not be resumed until your account is paid in full. If we elect to 
terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, 
even if we have not completed our report. You will be obligated to compensate us for all time expended and to reimburse us for all outof-
pocket costs through the date of termination. The above fee is based on anticipated cooperation from your personnel and the 
assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will 
discuss it with you and arrive at a new fee estimate. 



The District has the option to terminate this agreement with or without cause by providing thirty (30) days written notice of termination 
to Grau & Associates. Upon any termination of this agreement, Grau & Associates shall be entitled to payment of all work and/or 
services rendered up until the effective termination of this agreement, subject to whatever claims or off-sets the District may have 
against Grau & Associates. 



We will provide you with a copy of our most recent external peer review report and any letter of comment, and any subsequent peer 
review reports and letters of comment received during the period of the contract. Our 2023 peer review report accompanies this letter. 



We appreciate the opportunity to be of service to Tohoqua Community Development District and believe this letter accurately 
summarizes the terms of our engagement and, with any addendum, if applicable, is the complete and exclusive statement of the 
agreement between Grau & Associates and the District with respect to the terms of the engagement between the parties. 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 truly yours, 



Grau & Associates 



Tony, Jr




______________________________ 

 Antonio J. Grau 



RESPONSE: 

This letter correctly sets forth the understanding of Tohoqua Community Development District. 



By: 



Title: 



Date: 






Close-up of a letter of approval
Description automatically generated

SERVICES AGREEMENT ADDENDUM 
This Services Agreement Addendum (the “Agreement”) is entered into this___1__day of ____October____________, 2023 between 
Tohoqua CDD Phase 5 Pond (the “Customer”), and Florida ULS Operating , LLC DBA United Land Services 
(the “Contractor”). Contractor is in the business of providing landscape maintenance services and Customer desires to contract 
with Contractor to provide landscape maintenance services to Customer and certain properties managed by Customer. 
Landscape customer wishes to obtain landscape services for the following work: 
The Additional Services are to be performed to the following address: 
Changes in Service. Any changes to the Services must be in writing and signed by Customer and Contractor. The changes in the services 
or services areas may result in additional charges and may modify the schedule of current services rendered. 
Start Date of New Service 
Addendum Additional Pricing; Monthly Yearly 
Term and Termination. The initial term of the Agreement Addendum shall commence on the Effective Date and, unless earlier terminated 
as permitted under this Agreement, shall coincide with the end date of the Master Initial Agreement of both parties. The Agreement 
Addendum shall automatically renew for successive one year periods as follows on the initial agreement. The Agreement Addendum is in 
addition to the already agreed upon signed contract between both parties. All articles listed on the Master Agreement will remain in effect 
upon signing the Agreement Addendum. 
CUSTOMER CONTRACTOR 
Name: ________________________ Name: ________________________________ 
Title: _________________________________ Title: __________________________________ 
Date : _________________________________ Date: __________________________________ 
INSERT SERVICES * 42 visits per year, * Hort program/Fertilization 3 times per year, Irrigation inspections 12 
times per year. 
INSERT ADDRESS : Tohoqua Phase 5 pond.