WyldPalms Community Development District
12051 Corporate Boulevard Orlando, FL 32817; 407-382-3256

The following is the proposed agenda for the upcoming Wyld Palms Community Development District Board of Supervisors' Meeting, scheduled to be held in the Wyld Palms Clubhouse, located at 6442 E. Turner Camp Road, Inverness, FL 34426 on Tuesday, August 7, 2018 at 4:00 p.m. A quorum will be confirmed prior to the staii of the meeting.

For those unable to attend in person, you may participate by telephone: Phone: 1-877-864-6450	Paiiicipant Code: 345750
AUDITOR SELECTION COMMITTEE MEETING
Call to Order
Public Comment Period
Ratification of District Staffs Actions in RFP Advertising
Review of Auditing Services Proposals
Grau & Associates
CRI
Ranking of Auditing Services Proposals
Adjournment

BOARD OF SUPERVISORS' MEETING

Organizational Matters
Roll Call to Confirm a Quorum
Public Comment Period
Consideration of Minutes of the May 1, 2018 Board of Supervisors' Meeting

General Business Matters
Consideration of Resolution 2018-05, Approving an Annual Meeting Schedule for Fiscal Year 2018-2019
Public Hearing on the Adoption of the District's Annual Budget
Public Comments and Testimony
Board Comments
Consideration of Resolution 2018-06, Adopting the Fiscal Year 2019 Budget and Appropriating Funds
Consideration of Fiscal Year 2019 SPE Budget
Consideration of Purchase and Sale Agreement (provided under separate cover)
Review of Auditor Selection Committee Rankings & Selection of Auditor
Ratification of Payment Authorization No. 122 -125
Consideration of Payment Authorization No. 126
Review of District's Financial Position and Budget to Actual YTD

Other Business
Staff Reports
District Counsel
District Manager
District Engineer
Audience Comments
Supervisors Requests

Adjournment

WyldPalms Community Development District

Ratification of District Staff's Actions in RFP Advertising

WYLD PALMS COMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS FOR ANNUAL AUDIT SERVICES

The Wyld Palms Community Development District hereby requests proposals for annual financial auditing services. The proposal must provide for the auditing of the District's financial records for the fiscal year ending September 30, 2017 and September 30, 2018, with an option for one (1) additional annual renewal. The District is a local unit of special-purpose government created under Chapter 190, Florida Statutes, for the purpose of financing, constructing, and maintaining public infrastructure. The District is located in Citrus County and has an operating budget of approximately $113,027 for Fiscal Year 2017 and $67,210 for Fiscal Year 2018. The final contract will require that, among other things, the audit for Fiscal Year 2018 be completed no later than June 30, 2019.

Each auditing entity submitting a proposal must be authorized to do business in Florida; hold all applicable state and federal professional licenses in good standing, including but not limited to a license under Chapter 173, Florida Statutes; and be qualified to conduct audits in accordance with "Government Auditing Standards," as adopted by the Florida Board of Accountancy. Audits shall be conducted in accordance with Florida law and particularly Section 218.39, Florida Statutes, and the rules of the Florida Auditor General.

Proposal packages, which include additional qualification requirements, evaluation criteria and instructions to proposers, are available from the District Manager at the address and telephone number listed below.

Proposers must provide three (3) hard copies of their proposal and one (1) electronic to Carol Harris, Assistant District Manager, located at 12051 Corporate Boulevard, Orlando, Florida 32817, in an envelope marked on the outside "Auditing Services Wyld Palms Community Development District." Proposals must be received by July 13, 2018 at 3:00 p.m., at the office of the District Manager. Proposals received after this time will not be eligible for consideration. Please direct all questions regarding this Request for Proposals to the District Manager, who can be reached at (407) 382-3256.

Wyld Palms Community Development District Jennifer Walden, District Manager

RUN DATE: 		_

WYLD PALMS COMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS

District Auditing Services for Fiscal Year 2017 & 2018
Citrus County, Florida

INSTRUCTIONS  TO PROPOSERS

SECTION 1. DUE DATE. Sealed proposals must  be received  no  later than  July  13, 2018, at 3:00 p.m., at the offices of the District Manager, Fishkind & Associates, Inc., located at 12051 Corporate Boulevard, Orlando, Florida 32817.

SECTION 2.   FAMILIARITY  WITH THE LAW.  By submitting a proposal, the Proposer is assumed to be familiar with all federal, state, and local laws, ordinances, rules and regulations that in any manner affect the work. Ignorance on the part of the Proposer will in no way relieve it from responsibility to perform the work covered by the proposal in compliance with all  such laws, ordinances and regulations.

SECTION 3. QUALIFICATIONS OF PROPOSER. The contract, if awarded, will only be awarded to a responsible Proposer who is qualified by experience and licensing to do the work specified herein. The Proposer shall submit with its proposal satisfactory evidence of experience in similar work and show that it is fully prepared to complete the work to the satisfaction of the District.

SECTION 4. SUBMISSION OF ONLY ONE PROPOSAL.  Proposers shall be disqualified and their proposals rejected if the District has reason to believe that collusion may exist among the Proposers, the Proposer has defaulted on any previous contract or is in arrears on any previous or existing contract, or for failure to demonstrate proper licensure and business organization.

SECTION 5. SUBMISSION OF PROPOSAL. Each Proposer shall submit three (3) hard copies and one (1) electronic copy of the Proposal Documents (defined below), and other requested attachments at the time and place indicated herein, which shall be enclosed in an opaque sealed envelope, marked with the title "Auditing Services - Wyld Palms Community Development District" on the face of it.

SECTION 6. MODIFICATION AND WITHDRAWAL. Proposals may  be  modified  or withdrawn by an appropriate document duly executed and  delivered  to the  place where  proposals are to be submitted at any time prior to the time and  date the  proposals  are due.  No  proposal  may be withdrawn after opening for a period of ninety (90) days.

SECTION 7. PROPOSAL DOCUMENTS. The proposal documents shall consist of the notice announcing the request for proposals, these instructions, the evaluation criteria and a proposal with all required documentation pursuant to Section 12 of these instructions (the "Proposal Documents").

SECTION 8. PROPOSAL. In making its proposal, each Proposer represents that it has  read and understands the Proposal Documents and that the proposal is made in accordance therewith.

SECTION 9. BASIS OF AWARD/RIGHT  TO REJECT.  The District  reserves the right to reject any and all proposals, make modifications to the work, and waive any informalities or irregularities in proposals as it is deemed in the best interests of the District.

SECTION  10.   CONTRACT  AWARD.   Within fourteen  (14) days ofreceipt  of the Notice of Award from the District, the Proposer shall enter into and execute a contract or engagement letter with the District.

SECTION 11. LIMITATION OF LIABILITY. Nothing herein shall be construed as or constitute a waiver of District's limited waiver of liability contained in section 768.28, Florida Statutes, or any other statute or law.

SECTION 12. CONTENTS OF PROPOSALS. All proposals shall include the following information in addition to any other requirements of the Proposal Documents.

List position or title of all personnel to perform work on the District audit. Include resumes for each person listed; list years of experience in  present position for each party listed and years of related experience.

Describe proposed staffing levels, including resumes with applicable certifications.

Provide three (3) references from projects of similar size and scope. The  Proposer should include information relating to the work it conducted for each reference as well as a name, address and phone number of a contact person. Identify any work previously conducted for other community development districts.

The lump sum cost of the provision of the services under the proposal, plus the cost of two (2) annual renewals.

SECTION 13. PROTESTS. In accordance with the District's Rules of  Procedure,  any protest regarding the Proposal Documents, must be filed in writing, at the offices of the District Manager, within seventy-two (72) hours after the receipt of the proposed contract documents.  The formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days after the initial notice of protest was filed. Failure to timely file a notice of protest or failure to timely file a formal written protest shall constitute a waiver of any right to object or protest with respect to aforesaid contract award.

SECTION 14.	EVALUATION  OF  PROPOSALS.	The criteria to be used in the evaluation of proposals are presented in the evaluation criteria, contained within the Proposal Documents.

AUDITOR SELECTION EVALUATION CRITERIA (WITH PRICE)

Ability of Personnel.	(20 Points)

This includes the geographic locations of the firm's headquarters or permanent office in relation to the project; capabilities and experience of key personnel; present ability to manage this project; evaluation of existing work load; proposed staffing levels, etc.

Proposer's Experience.	(20 Points)
This includes past record and experience of the Proposer in similar projects; volume of work previously performed by the firm; past performance for other community development districts in other contracts; character, integrity, reputation, of respondent, etc.

Understanding of Scope of Work.	(20 Points)

Extent to which the proposal demonstrates an understanding of the District's  needs for the services requested.

Ability to Furnish the Required Services.	(20 Points)

Extent to which the proposal demonstrates the adequacy of Proposer's financial resources and stability as a business entity necessary to complete the services required.

Price.	(20 Points)

Points will be awarded based upon the lowest total bid for rendering the services and the reasonableness of the proposal.

WyldPalms
Community Development District

Review of Auditing Services Proposals

WyldPalms
Community Development District

Grau & Associates

Grau & Associates
CERTIFIED  PUBLIC ACCOUNTANTS

Proposal to Provide Financial Auditing Services

WYLD PALMS
COMMUNITY DEVELOPMENT DISTRICT

Proposal  Due: July 13, 2018, 3:00PM

Submitted to:
Wyld Palms Community Development District c/o Jennifer Walden, District Manager
12051 Corporate Blvd
Orlando, Florida 32817

Submitted by:
Antonio J. Grau, Partner Grau & Associates
951 Yamato Road, Suite 280 Boca Raton, Florida 33431
Tel	(561) 994-9299 I (800) 229-5728
Fax	(561)994-5823
tony@graucpa.com I www.graucpa.com

Table of Contents

PAGE

EXECUTIVE SUMMARY/ TRANSMITTAL LETTER	1
FIRM QUALIFICATIONS & EXPERIENCE	3
STAFF QUALIFICATIONS,	21
REFERENCES	29
COST OF SERVICES	31
SUPPLEMENTAL INFORMATION	33

0	G rau & Associates
July 13, 2018

Wyld Palms Community Development District c/o Jennifer Walden, District Manager
12051 Corporate Blvd
Orlando, Florida 32817

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

Re:	Request for Proposal for Professional Auditing Services for the fiscal year ended September 30, 2017 and 2018, with an option for one (1) additional annual renewal.

Grau & Associates (Grau) is pleased to respond to the Wyld Palms Community Development District's (the "District") Request for Proposal (RFP), and look forward to working with you on your audit. We are a team of knowledgeable professionals with extensive experience in audits for organizations just like yours, and we know how to work with you to complete an effective and efficient audit.

Since our focus is on government, we fully understand the professional services and work products required to meet your RFP requirements. Our team provided services in excess of 19,000 hours for our public sector clients last year, and we currently audit over 300 governmental entities. Our practice is unique as 98% of work is either audit or work related to government and non-profit entities.

In addition to our firm's focus, Grau & Associates is a great fit for your audit for a variety of other reasons, including:

Experience
Grau is proud of the fact that the personnel we assign to your audit are some of the most experienced auditors in the field. Unlike many other firms, our auditors work almost exclusively with governmental entities, which mean they are more knowledgeable and efficient on audits like yours. Our engagement partners have decades of experience and take a hands-on approach to our assignments, which all ensures a smoother process for you. Also, due to Grau's very low turnover rate for our industry, you won't have to worry about retraining your auditors from year to year.

Service
Our clients are pleased with the level of personalized service they receive from our talented professionals. Because of our extensive experience, we are adept at making the transition to a new firm as smooth as possible. We work with you to resolve any issues and keep in regular contact so there are no surprises when the final report delivers. In fact, your engagement team will report any potential audit adjustments to you on a regular basis so you will have adequate time to research and respond. Additiona lly, we have a disaster recovery plan that includes daily data back-ups and offsite file storage, so in the case of an emergency, your records would be safe.

Wyld Palms Community Development District July 13, 2018

Responsiveness
We pride ourselves on our high level of responsiveness. We answer emails and telephone calls within 24 hours, and usually right away. We are always accessible to clients during business hours, and make every effort to answer any questions as they arise. Additionally, we don't just complete your audit and disappear. We understand the "big picture" and think beyond the traditional auditor's perspective. We remain in touch for the entire year, suggesting ways you can improve your District's performance, procedures and controls. We will update, advise and educate you on new or revised reporting requirements so you are sure to always remain compliant.

Reputation
Our reputation in our field is impeccable. We have never been involved in any litigation, proceeding or received any disciplinary action. Additionally, we have never been charged with, or convicted of, a public entity crime of any sort. We have the professional staff available to perform the engagement and resources required to complete the work. We are financially stable and have never been involved in any bankruptcy proceedings.

Standards
Grau & Associates is a professional association / licensed certified public accounting firm serving clients through the state of Florida. We are a member of the American Institute of Certified Public Accountants (AICPA) and the Florida Institute of Certified Public Accountants (FICPA). Additionally, individuals are members of both the (GFOA) and (FGFOA). Grau is also a member of the Governmental Audit Quality Center (GAQC). Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida, and any other applicable federal, state and local regulations. We will deliver our reports in accordance with your requirements.

This proposal is a firm and irrevocable offer for 90 days. We certify this proposal is made without previous understanding, agreement or connection either with any previous firms or corporations offering a proposal for the same items. We also certify our proposal is in all respects fair, without outside control, collusion, fraud, or otherwise illegal action, and was prepared in good faith. Only the person(s), company or parties interested in the project as principals are named in the proposal. Grau has no existing or potential conflicts, and anticipates no conflicts during the engagement. Our Federal I.D. number is 20-2067322.

We would be happy to answer any questions or provide additional information as needed. Please do not hesitate to call or email either of our Partners, Antonio J. Grau, CPA (tgrau@graucpa .com) or Racquel McIntosh, CPA (rmcintosh@graucpa.com) at 561.994.9299. We thank you for considering our firm's qualifications and experience, and look forward to serving you.

--

Very truly yours, Grau & Associates
0
Antonio J. Grau

Firm Qualifications &
Experience

Grau & Associates is a medium-sized accounting firm providing comprehensive financial and compliance auditing, attestation and accounting, and other management consulting services and we are properly registered and licensed by the State of Florida. The Partners, Consultant and Managers of Grau are members of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants.

Grau & Associates is a properly registered/licensed State of Florida professional corporation and all assigned supervisory professional staff are properly registered/licensed to practice in the State of Florida.

Grau's Focus and Experience

We are dedicated to serving Special Districts.
We currently  audit over 300 Special Districts.
Last year, Grau performed in excess of 19,000 hours of services for our Public Sector Clients under
Governmental Auditing Standards.
Grau currently only provides audit and attestation services principally for governmental and non­ profit entities under government auditing standards. The firm and staff are 100% dedicated to the audit practice.

During Grau's history we have consistently focused on providing service to the public sector. By focusing our resources on this industry, we provide the highest level of services to our Public Sector Clients.

Grau & Associates has a total of 17 employees, 15 professional staff, including 2 Partners and 13 professionals who specialize in providing auditing, accounting, consulting, and monitoring services to the Public Sector and 2 administrative professionals. The number of professional staff by employee classification is as follows:

\.:   c     I	•! ·, :ii-! i:i,,	.,i- _, l;: I 1:: 'l'     1·	i I' I:'	'.:',Ji	I 111 l   I ·  1-	I I : , ! (~ ,,1_1r·1•11111•· I 1'i
",I_! 1_; i "i   -
Partners*	I	2	I	2	I	2
Managers*	3	I	3	I	3
--	
Advisory Consultant	I	1	I	1	I	1	
Supervisor I Seniors *	I	4	I	3	I	4	
Staff Accountants *	I	5	I	2	I	5
Total	I	15	I	11	I	15	
*ALL FULL TIME EMPLOYEES

Compliance with Government Education Requirements

In order to maintain our high level of technical competence, we provide continuing professional education programs for all partners and professional staff members, which exceed national and state standards. All of the audit professionals of Grau & Associates exceed the education requirements as set forth in Government Auditing Standards, published by the Comptroller General of the United States, and our continuing professional education programs ensure that all audit professionals meet the requirements to participate in audits of government agencies.

Professional Staff Training

Partners - All of our Partners are CPA's and have diversified public accounting experience. They are responsible for overall engagement performance, policy, direction and quality control and have far exceeded minimum CPE requirements.

Managers - All of our Audit Managers are CPA's who have demonstrated the ability to plan audit engagements, supervise personnel and maintain frequent contact with clients. They continually upgrade their skills through the firm's continuing education programs and courses sponsored by the AICPA, FICPA and GFOA. They have far exceeded minimum CPE Requirements.

Seniors - All of our Seniors have a minimum of 3 years of diversified public accounting experience. They perform audits, evaluate staff, review findings and prepare audit reports. They possess the potential for upward mobility and have far exceeded minimum CPE requirements.

Memberships

All of the firm's CPA's are properly licensed as CPA's and members in good standing of both the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants. In addition, certain firm professionals are members or have been members of the following professional groups:

FICPA Committee on State and Local Government
Florida Government Finance Officers Association (FGOA)
Special Review Committee of the Government Finance Officers Association
Florida Institute of CPA Non-Profit Conference Committee
Florida Association of Special Districts (FASO)
FGFOA Annual Conference Program Committee
FASO Finance Committee
FICPA Young CPAs Committee
FICPA Accounting Careers Committee

In addition, we have an ongoing recruitment program that seeks only those accountants with a proven record of academic success. When we recruit at the senior and manager level, we select CPA's with proven governmental accounting and auditing experience.

Quality Control and Confidentiality

Grau participates in an external quality review program requiring an on-site independent examination of our auditing practice. Grau has consistently received an unqualified opinion on the quality of our audit practice. During our firm's last external quality control review, eight audits were reviewed, including five government audits. A copy of the report on the firm's most recent quality review can be found on the following page.

In addition to scheduled Peer Reviews, our firm continually monitors performance to ensure the highest quality of seNices. Under the supeNision of the Audit Partner; an Audit Manager is responsible for monitoring quality control of all appropriate engagements.

Results of State and Federal Reviews

All state and federal reviews of the firm's reports and working papers have been accepted without change or revision to issued reports.

•
FlCPA	AIC PA)

FICPA Peer Anfew Progran Admin istered InFlorida by the Florida /nslitu1e of CPAs

AJCPA Peer Rnlew Program AdfTl'niste. In Florid3 by the Floridi lnstitufa ol CPAs

March 2, 2017

Antonio Jose Gmu Jr , CPA Grau & Associates
2700 N Military Tri Ste 350 Boca Ra ton, FL 33431

Dear Mr. Grnu:

It is my pleasure to no tily you that on March 2, 2017 the Florida Peer Rev iew Commitl cc occcptcd the report on the most recen t sys tem peer review of your firm. The due date for your next revie w is December 31, 2019. Th is is the date by which nil review documents shou ld be completed ond submi tted to the adminis te ring entity .

As you know, th e report had a peer revie w rnting of pass. The Co mmittc asked me to convey it s congrntulntions 10 the fim1.

Sincere ly,
P	h.
Paul  N. Brown, C PA, CGMA
Director of Tcchnic ul Services cc:  Daniel Joseph  Hev ia, CPA
Firm Number: 4390114	Review Number: 474720

3  25W.     Collegc  Av'I!.   I, PO   Box.507  I  r.  n.,1hu SH, f l  323 1◄ I  (850)    2 24-2727  I  (800)    3◄2-3197   I  F.IA:( 810  )  222  -81 90   I       w.ricp.,1 org

A IC P A) "

PEER REVIEW PROGRAM
is proud  to pr   es   e n t  th  is
Certificate of Recognition
to

Grau & Associates

For having  n systen1of  quality  control  ror its  accounting  ond aud itin  g  practice  in  effect  fOr  the  year ended June 30. 2016 which hus be e n de s ig ned to ,n cct the rcquirt:ments of the q ua lit y control stundurds
for an ncco u ntin g und nuditing procticc  es ta b lis hed  by  the  AICPA ond which was complied  with during the ycnr then ended to provide the firnt with rcnso na ble uss ura n ce of"contbrming ·w ith p ro fes s io na l stundnrds.

A, 1/1·,1 l'b	
r\JL'l'r\ ) ',•,•r  Jt. : • •i t1w 11,.,..,,.rd
;JUM

Partial List of Clients
The following is a partial list of clients served and related experience:

COMMUNIIY DMLOPMENT DISTRICTS	'.B
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Aberdeen Community Development District				9/30	
Allen Plantation Community Development District				9/30	
Amelia Concourse Community Development District				9/30	
Amelia National Community Development District				9/30	
Amelia Walk Community Development District				9/30	
Anthem Park Community Development District				9/30	
Antigua at St. Augustine Community District				9/30	
Aqua Isles Community Development District				9/30	
Arbor Green Community Development District				9/30	
Arlington Ridge Community Development District				9/30	
Armstrong Community Development District				9/30	
Artisan Lakes Community Development District				9/30	
Asturia Community Development District				9/30	
Ave Maria Stewardship Community Development District				9/30	
Aventura Isles Community Development District				9/30	
Bahia Lakes Community Development District				9/30	
Ballantrae Community Development District				9/30	
Ballantrae Hillsborough Community Development District				9/30	
Bartram Park Community Development District				9/30	
Bartram Springs Community Development District				9/30	
Bay Creek Community Development District				9/30	
Bay Laurel Community Development District				9/30	
Bay Tree Community Development District				9/30	
Bayside Improvement Development District				9/30	
Baywinds Community Development District				9/30	
Beach Community Development District				9/30	
Beacon Tradeport Community Development District				9/30	
Beeline Community Development District				9/30	
Bella Verda East Community Development District				9/30	
Bella Verda Lake Community Development District				9/30	
Bella Vida Community Development District				9/30	
Bellagio Community Development District				9/30	
Belmont Community Development District				9/30	
Belmont Lakes Community Development District				9/30	
Bexley Community Development District				9/30	
Blackburn Creek Community Development District				9/30	
Bluewaters Community Development District				9/30	
Bobcat Trail Community Developement District				9/30	

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Cross Creek Community Development District				9/30	
Bonita Landing Community Development District				9/30	
Bonita Village Community Development District				9/30	
Bonnett Creek Resort Community Development District				9/30	
Brandy Creek Community Development District				9/30	
Bridgewater Community Development District				9/30	
Bridgewater of Wesley Chapel Community Development District				9/30	
Briger Community Development District				9/30	
Brighton Lakes Community Development District				9/30	
Brooks of Bonita Springs I Community Development District				9/30	
Brooks of Bonita Springs II Community Development District				9/30	
Bull Frog Creek Community Development District				9/30	
Candler Hills East Community Development District				9/30	
Capital Region Community Development District				9/30	
Captain's Key Dependent District				9/30	
Caribe Palm Community Development District				9/30	
Carlton Lakes Community Development District				9/30	
Cascades at Groveland Community Development District				9/30	
Catalina at Winkler Preserve Community Development District				9/30	
CBL/BM Port Orange West Community Development District				9/30	
Cedar Pointe Community Development District				9/30	
Celebration Point Community Development District				9/30	
Central Lake Community Development District				9/30	
Century Gardens Community Development District				9/30	
Century Gardens at Tamiami Community Development District				9/30	
Century Gardens Village Community Development District				9/30	
Century Pare Community Development District				9/30	
CFM (Coolidge Fort Myers) Community Development District				9/30	
Chapel Creek Community Development District				9/30	
Champions Gate Community Development District				9/30	
Champion's Reserve Community Development District				9/30	
Channing Park Community Development District				9/30	
City Center Community Development District				9/30	
City Place Community Development District				9/30	
Clearwater Cay Community Development District				9/30	
Coastal Lake Community Development District				9/30	
Cecot Palms Community Development District				9/30	
Coconut Cay Community Development District				9/30	
Concorde Estates Community Development District				9/30	
Concorde Station Community Development District				9/30	
Connerton West Community Development District				9/30	
Copper Creek Community Development District				9/30	

COMMUNDY DEVELOPMENT DISTRICTS	.i.a..
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Copper Oaks Community Development District				9/30	
Copperstone Community Development District				9/30	
Coral Bay Community Development District				9/30	
Coral Keys Homes Community Development District				9/30	
Coral Town Park Community Development District				9/30	
Cordoba Ranch Community Development District				9/30	
Corkscrew Farms Community Development District				9/30	
Coronado Community Development District				9/30	
Cory Lakes Community Development District				9/30	
Country Club of Mount Dora Community Development District				9/30	
Country Greens Community Development District				9/30	
Country Walk Community Development District				9/30	
Covington Park Community Development District				9/30	
Creekside Community Development District				9/30	
Crestview II Community Development District				9/30	
Crestview West Community Development District				9/30	
Cross Country Home Services Community Development District				9/30	
Cross Creek Community Development District				9/30	
Cutler Cay Community Development District				9/30	
Cypress Cove Community Development District				9/30	
Cypress Grove Community Development District				9/30	
Cypress Lakes Community Development District				9/30	
Cypress Shadows Community Development District				9/30	
Deer Island Community Development District				9/30	
Deer Run Community Development District				9/30	
Diamond Hill Community Development District				9/30	
Double Branch Community Development District				9/30	
Dove Pond Community Development District				9/30	
Downtown Doral Community Development District				9/30	
Dunes Community Development District				9/30	
Dupree Lakes Community Development District				9/30	
Eagle Point Community Development District				9/30	
East Bonita Bridge Road Community Development District				9/30	
East Park Community Development District				9/30	
Easton Park Community Development District				9/30	
Enclave at Black Point Marina Community Development District				9/30	
Encore Community Development District				9/30	
Enterprise Community Development District				9/30	
Epperson Ranch Community Development District				9/30	
Estancia at Wiregrass Community Development District				9/30	
Estates at Cherry Lake Community Development District				9/30	
Estuary Community Development District				9/30	

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Falcon Trace Community Development District				9/30	
Fallschase Community Development District				9/30	
Fiddler's Creek Community Development District				9/30	
Fishhawk I Community Development District				9/30	
Fishhawk II Community Development District				9/30	
Fishhawk Ill Community Development District				9/30	
Fishhawk IV Community Development District				9/30	
Fleming Island Plantation Community Development District				9/30	
Florida Green Finance Authority				9/30	
Founder's Ridge Community Development District				9/30	
Fountainbleau Lakes Community Development District				9/30	
Forest Creek Community Development District				9/30	
Gardens at Millenia Community Development District				9/30	
Glen St. Johns Community Development District				9/30	
Gramercy Farms Community Development District				9/30	
Grand Bay at Doral Community Development District				9/30	
Grand Hampton Community Development District				9/30	
Grand Haven Community Development District				9/30	
Greater Lakes/Sawgrass Community Development District				9/30	
Green Corridor PACE District				9/30	
Greyhawk Landing Community Development District				9/30	
Groves Community Development District				9/30	
Habitat Community Development District				9/30	
Hacienda Lakes Community Development District				9/30	
Hamal Community Development District				9/30	
Hammocks Community Development District				9/30	
Harbor Bay Community Development District				9/30	
Harbour Isles Community Development District				9/30	
Harbourage at Braden River Community Development District				9/30	
Harmony Community Development District				9/30	
Harrison Ranch Community Development District				9/30	
Hawk's Point Community Development District				9/30	
Hemmingway Point Community Development District				9/30	
Heritage Bay Community Development District				9/30	
Heritage Greens Community Development District				9/30	
Heritage Harbor Community Development District				9/30	
Heritage Harbor at Braden River Community Development District				9/30	
Heritage Harbour Market Place Community Development District				9/30	
Heritage Harbour South Community Development District				9/30	
Heritage Isles at Viera Community Development District				9/30	
Heritage Isles Community Development District				9/30	
Heritage Landing Community Development District				9/30	

COMMUNIIY DEVELOPMrM DISTIUCIS	i..i.i.
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Heritage Oak Park Community Development District				9/30	
Heritage Park Community Development District				9/30	
Heritage Plantation Community Development District				9/30	
Heritage Springs Community Development District				9/30	
Heron Isles Community Development District				9/30	
Hickory Hammock Community Development District				9/30	
High Ridge/Quantum Community Development District				9/30	
Highlands Community Development District				9/30	
Hollywood Beach Community Development District				9/30	
Homestead 50 Community Development District				9/30	
Hypoluxo-Haverhill Community Development District				9/30	
Independence Park Community Development District				9/30	
Indigo Community Development District				9/30	
Indigo East Community Development District				9/30	
Interlaken Community Development District				9/30	
Islands at Doral Ill Community Development District				9/30	
Islands at Doral (NE) Community Development District				9/30	
Islands at Doral (SW) Community Development District				9/30	
Islands at Doral Townhomes Community Development District				9/30	
Isles of Bartram Park Community Development District				9/30	
Journey's End Community Development District				9/30	
Jurlington Creek Plantation Community Development District				9/30	
K-Bar Ranch Community Development District				9/30	
Kendall Breeze Community Development District				9/30	
Kendall Breeze West Community Development District				9/30	
Key Marco Community Development District				9/30	
Keys Cove Community Development District				9/30	
Keys Cove II Community Development District				9/30	
La Collina Community Development District				9/30	
Laguna Estates Community Development District				9/30	
Laguna Lakes Community Development District				9/30	
Lake Ashton Community Development District				9/30	
Lake Ashton II Community Development District				9/30	
Lake Francis Community Development District				9/30	
Lake Padgett Estates Independent District				9/30	
Lake Powell Residential Golf Community Development District				9/30	
Lakes by the Bay South Community Development District				9/30	
Lakeshore Ranch Community Development District				9/30	
Lakeside Community Development District				9/30	
Lakeside Landings Community Development District				9/30	
Lakeside Plantation Community Development District				9/30	
Lakewood Ranch 1 Community Development District				9/30	

COMMUNIIY DEVELOPMENT DISllUCTS	19
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Lakewood Ranch 2 Community Development District				9/30	
Lakewood Ranch 3 Community Development District				9/30	
Lakewood Ranch 4 Community Development District				9/30	
Lakewood Ranch 5 Community Development District				9/30	
Lakewood Ranch 6 Community Development District				9/30	
Legacy Springs Community Development District				9/30	
Legends Bay Community Development District				9/30	
Lexington Community Development District				9/30	
Live Oak No. 1 Community Development District				9/30	
Long Lake Ranch Community Development District				9/30	
Longleaf Community Development District				9/30	
Lucaya Community Development District				9/30	
Madeira Community Development District				9/30	
Magnolia Park Community Development District				9/30	
Magnolia West Community Development District				9/30	
Main Street Community Development District				9/30	
Mainstreet Community Development District				9/30	
Majorca Isles Community Development District				9/30	
Maple Ridge Community Development District				9/30	
Marsh Harbour Community Development District				9/30	
Marshall Creek Community Development District				9/30	
Mayfair Community Development District				9/30	
Meadow Pines Community Development District				9/30	
Meadow Point I Community Development District				9/30	
Meadow Point Ill Community Development District				9/30	
Meadow Point IV Community Development District				9/30	
Meadow Woods Community Development District				9/30	
Mediterra North Community Development District				9/30	
Mediterra South Community Development District				9/30	
Mediterranea Community Development District				9/30	
Middle Village Community Development District				9/30	
Mira Lago West Community Development District				9/30	
Miromar Lakes Community Development District				9/30	
Montecito Community Development District				9/30	
Monterey/Congress Community Development District				9/30	
Myakka Community Development District				9/30	
Moody River Estates Community Development District				9/30	
Myakka Ranch Community Development District				9/30	
Myrtle Creek Community Development District				9/30	
Naples Heritage Community Development District				9/30	
Narcoossee Community Development District				9/30	
Newport Tampa Bay Community Development District				9/30	

COMMUNIIY DMLOPMENT DISIRICIS	.i.v..
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North Dade Community Development District				9/30	
Northern Riverwalk Community Development District				9/30	
Northwood Community Development District				9/30	
Oak Creek Community Development District				9/30	
Oakridge Community Development District				9/30	
Oaks at Shady Creek, The Community Development District				9/30	
Oakstead Community Development District				9/30	
Old Palm Community Development District				9/30	
Orchid Grove Community Development District				9/30	
Osprey Oaks Community Development District				9/30	
OTC Community Development District				9/30	
Palm Bay Community Development District				9/30	
Palm Beach Plantation Community Development District				9/30	
Palm Coast Park Community Development District				9/30	
Palm Glades Community Development District				9/30	
Palma Sola Trace Community Development District				9/30	
Palms of Terra Ceia Bay Community Development District				9/30	
Pan American West Community Development District				9/30	
Panther Trace I Community Development District				9/30	
Panther Trace II Community Development District				9/30	
Panther Trails Community Development District				9/30	
Parker Road Community Development District				9/30	
Parklands Lee Community Development District				9/30	
Parklands West Community Development District				9/30	
Parkway Center Community Development District				9/30	
Paseo Community Development District				9/30	
PBR Community Development District				9/30	
Pebblewalk Village Community Development District				9/30	
Pelican Marsh Community Development District				9/30	
Pembroke Harbor Community Development District				9/30	
Pentathlon Community Development District				9/30	
Pine Air Lakes Community Development District				9/30	
Pine Island Community Development District				9/30	
Pine Island South Community Development District				9/30	
Piney-Z Community Development District				9/30	
Pioneer Community Development District				9/30	
Poinciana Community Development District				9/30	
Poinciana West Community Development District				9/30	
Portico Community Development District				9/30	
Portofino Cove Community Development District				9/30	
Portofino Isles Community Development District				9/30	
Portofino Landings Community Development District				9/30	

COMMUNITYDMLOPMENT DISTRICTS	19
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Portofino Shores Community Development District				9/30	
Portofino Springs Community Development District				9/30	
Portofino Vineyards Community Development District				9/30	
Portofino Vista Community Development District				9/30	
Preserve at Wilderness Lake Community Development District				9/30	
Principal One Community Development District				9/30	
Quantum Community Development District				9/30	
Quantum Park Overlay Community Development District				9/30	
Randal Park Community Development District				9/30	
Remington Community Development District				9/30	
Renaissance Community Development District				9/30	
Reserve Community Development District				9/30	
Reserve 2 Community Development District				9/30	
Reunion East Community Development District				9/30	
Reunion West Community Development District				9/30	
River Bend Community Development District				9/30	
River Glen Community Development District				9/30	
River Hall Community Development District				9/30	
River Place on the St. Lucie Community Development District				9/30	
River Ridge Community Development District				9/30	
Rivercrest Community Development District				9/30	
Rivers Edge Community Development District				9/30	
Sable Palm Community Development District				9/30	
Sail Harbour Community Development District				9/30	
Sampson Creek Community Development District				9/30	
Sandy Creek Community Development District				9/30	
Sausalito Bay Community Development District				9/30	
Seven Oaks I Community Development District				9/30	
Seven Oaks II Community Development District				9/30	
Silver Palms Community Development District				9/30	
Silverado Community Development District				9/30	
Six Mile Creek Community Development District				9/30	
Somerset Community Development District				9/30	
Sonoma Bay Community Development District				9/30	
South Bay Community Development District				9/30	
South Fork Community Development District				9/30	
South Fork East Community Development District				9/30	
South Fork Ill Community Development District				9/30	
South Kendall Community Development District				9/30	
South Shore Corporate Park Industrial Community Development District				9/30	
South-Dade Venture Development District				9/30	
South Village Community Development District				9/30	

COMMUNIIY DMLOPMENT DISllUCTS	19
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Southaven Community Development District				9/30	
Southern Hills Plantation I Community Development District				9/30	
Southern Hills Plantation II Community Development District				9/30	
Southern Hills Plantation Ill Community Development District				9/30	
Spicewood Community Development District				9/30	
Split Pine Community Development District				9/30	
Springridge Community Development District (formerly Killarney)				9/30	
St. John's Forest Community Development District				9/30	
Sterling Hill Community Development District				9/30	
Stevens Plantation Community Development District				9/30	
Stonebrier Community Development District				9/30	
Stonegate Community Development District				9/30	
Stoneybrook at Venice Community Development District				9/30	
Stoneybrook Community Development District				9/30	
Stoneybrook Oaks Community Development District				9/30	
Storey Park Community Development District				9/30	
Summerville Community Development District				9/30	
Summit at Fern Hill Community Development District				9/30	
Sunny Hills Units 12-15 Dependent District				9/30	
SWI Community Development District				9/30	
Talavera Community Development District				9/30	
Talis Park Community Development District				9/30	
Tampa Palms Community Development District				9/30	
Tampa Palms Open Space and Transport Community Development District				9/30	
Tapestry Community Development District				9/30	
Tara Community Development District				9/30	
Terra Bella Community Development District				9/30	
Tesoro Community Development District				9/30	
Thousand Oaks Community Development District				9/30	
Tison's Landing Community Development District				9/30	
Tolomato Community Development District				9/30	
Tomeka Community Development District				9/30	
Toscana Isles Community Development District				9/30	
Town Center at Palm Coast Community Development District				9/30	
Tradition Community Development District				9/30	
Trails Community Development District				9/30	
Trails at Monterey Community Development District				9/30	
Treaty Oaks Community Development District				9/30	
Tree Island Estates Community Development District				9/30	
Treeline Preserve Community Development District				9/30	
Trevesta Community Development District				9/30	
Triple Creek Community Development District				9/30	

COMMUNDY DEVELOPMENT DISTRICTS	.i.i.i.
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TSR Community Development District				9/30	
Turnbull Creek Community Development District				9/30	
Turtle Run Community Development District				9/30	
Tuscany Reserve Community Development District				9/30	
Twelve Oaks Community Development District				9/30	
Two Creeks Community Development District				9/30	
University Place Community Development District				9/30	
University Square Community Development District				9/30	
Urban Orlando Community Development District				9/30	
Valencia Acres Community Development District				9/30	
Vasari Community Development District				9/30	
Venetian Community Development District				9/30	
Venetian Isles Community Development District				9/30	
Venetian Pare Community Development District				9/30	
Verandah Community Development District				9/30	
Verandah East Community Development District				9/30	
Verandah West Community Development District				9/30	
Verandahs Community Development District				9/30	
Verano #1 Community Development District				9/30	
Verano Center Community Development District				9/30	
Verona Walk Community Development District				9/30	
Viera East Community Development District				9/30	
Villa Portofino East Community Development District				9/30	
Villa Portofino West Community Development District				9/30	
Villa Vizcaya Community Development District				9/30	
Village Walk of Bonita Springs Community Development District				9/30	
Villages at Bloomingdale Community Development District				9/30	
Village at Gulfstream Park Community Development District				9/30	
Villages of Glen Creek Community Development District				9/30	
Villages of Westport Community Development District				9/30	
Vista Community Development District				9/30	
Vista Lakes Community Development District				9/30	
Vizcaya in Kendall Community Development District				9/30	
Walnut Creek Community Development District				9/30	
Waterchase Community Development District				9/30	
Waterford Estates Community Development District				9/30	
Waterford Landing Community Development District				9/30	
Watergrass Community Development District				9/30	
Waterlefe Community Development District				9/30	
Water's Edge Community Development District				9/30	
Waterset North Community Development District				9/30	
Waterstone Community Development District				9/30	

COMMUNIIY DMLOPMefT DISTRICIS	.i.i.i.
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Wentworth Estates Community Development District				9/30	
West Lake Community Development District				9/30	
West Villages Independent District				9/30	
Westchase Community Development District				9/30	
Westchester Community Development District				9/30	
Westridge Community Development District				9/30	
Willow Creek Community Development District				9/30	
Winding Cypress Community Development District				9/30	
Windsor at Westside Community Development District				9/30	
Winston Trails East Community Development District				9/30	
Winter Garden Village at Fowler Groves Community Development District				9/30	
Woodlands Community Development District				9/30	
World Commerce Community Development District				9/30	
Wyndam Park Community Development District				9/30	
Wynnfield Lakes Community Development District				9/30	
Wynnmere West Community Development District				9/30	
TOTAL	432	3	250		

OTHBR GOVBRNMHNTAL BNT1TIBS	1/1
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Broward County School District (Joint Venture) (Assessment of Maintenance Operations)							N/A	
Broward Countv School District (Joint Venture, 20%)							6/3(	
Florida Community College at Jacksonville (Internal Audit)							6/3(	
Florida Transit Association Finance Corporation						6/3(	
Highland County School District (Internal Funds Audit)							6/3(	
Palm Beach County School District (Assessment of maintenance for Facility and Property Management) (Internal Funds Audit)							6/3(	
Palm Beach County School District (Joint Venture, 20%)							6/3(	
Migrant Health Services of Palm Beach County							N/A	
South Florida Water Management District							9/3(	
South Florida Water Management District CERP Program Management Services (Joint Venture)							N/A	
State of Florida Department of Management Services (Construction)							N/A	
State of Florida Department ofTransportation (Overhead Audits - Various)						N/A	
TOTAL	2	3	8	4	2	2		

NON-PROFIT CLIENTS SERVED
AND
RELATED BXPBRIENCB	

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Aid to Victims of Domestic Abuse, Inc.								6/30	
Alliance for Human Services, Inc.								6/30	
Brevard Workforce Development Board, Inc.								6/30	
Broward Countv Human Riahts Board/Division /Joint Venture, 30%)								N/A	
Broward Education Foundation								6/30	
CareerSource Broward								9/30	
CareerSource Central Florida									
CareerSource Polk									
Christian Manor								12/31	
Delray Beach Community Land Trust								9/30	
Family Promise								12/31	
Florida Public Transportation Association, Inc.								9/30	
Florida Transit Association Finance Corporation								9/30	
Hispanic Human Resources Council								9/30	
Mae Volen Senior Center								6/30	
National Board for Registration of Registrars								3/31	
National Cancer Registration Board								6/30	
North Lauderdale Academy High School								6/30	
Northwood Development Corporation								9/30	
Palm Beach Community ColleQe Foundation								6/30	
Palm Beach County Workforce Development Board (Joint Venture, 25%)								6/30	
Pasco-Hernando Workforce Board								6/30	
Southwest Florida Workforce Development Board								6/30	
Urban League of Palm Beach County								6/30	
TOTAL	9	15	5	15	11	15	8		

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Campbell Property Management 401(k)				12/31	
City of Cooper City General Employee Retirement Plan				9/30	
City of Lauderhill General Employee Retirement Plan				9/30	
City of Parkland Police Pension Fund				9/30	
City of Sunrise General Employees' Retirement System				9/30	
Cross County Home Services and Affiliates 401(k) Plan				9/30	
Danmar Corporation 401(k) Plan				12/31	
Florida Public Utilities 401(k) and Pension Plans				12/31	
Jacksonville Police and Fire Pension Fund				9/30	
Pinetree Water Control District Defined Contribution Retirement Plan				9/30	
San Carlos Park Fire Protection and Rescue Service District				9/30	
rrown of Davie General Employees Retirement Plan				9/30	
!Town of Hypoluxo Defined Contribution Retirement Plan				9/30	
rrown of Lauderdale By The Sea Volunteer Firefighters Pension Plan				9/30	
TOTAL	14	4	9		

SPECIAL DISTRICTS	.n..i
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Belle Fontaine Improvement District					9/30	
Boca Raton Airport Authority					9/30	
Central Broward Water Control District					9/30	
Central County Water Control District					9/30	
Citrus County Mosquito Control District					9/30	
Coquina Water Control District					9/30	
East Central Regional Wastewater Treatment Facility					9/30	
East Naples Fire Control and Rescue District					9/30	
Greater Boca Raton Beach and Park District					9/30	
Greeneway Improvement District					9/30	
Hobe-St. Lucie Conservancy District					9/30	
Homestead Educational Facilities Benefits District					9/30	
Horizons Improvement District					9/30	
Indian Trail Improvement District					9/30	
Key Largo Waste Water Treatment District					9/30	
Lake Padgett Estates Independent Special District					9/30	
Lakewood Ranch Inter-District Authority					9/30	
Lost Rabbit Public Improvement District					9/30	
Loxahatchee Groves Water Control District					9/30	
Myakka City Fire Control District					9/30	
Old Plantation Control District					9/30	
Pal Mar Water Control District					9/30	
Palm Beach Soil and Water Conservation District					9/30	
Pinellas Park Water Management District					9/30	
Pine Tree Water Control District (Broward)					9/30	
Pinetree Water Control District (Wellington)					9/30	
Ranger Drainage District					9/30	
Renaissance Improvement District					9/30	
San Carlos Park Fire Protection and Rescue Service District					9/30	
South Central Regional Wastewater Treatment and Disposal Board					9/30	
South Indian River Water Control District					9/30	
South Trail Fire Protection & Rescue District					9/30	
St. Lucie West Services District					9/30	
Sun 'N Lake of Sebring Improvement District					9/30	
Sunshine Water Control District					9/30	
Twelve Oaks Improvement District					9/30	
West Lakeland Water Control District					9/30	
West Villages Independent District					9/30	
TOTAL	38	3	3	25		

THIS PAGE INTENTIONALLY LEFT BLANK

Grau&. Associates
CERTIFIED  PUBLIC ACCOUNTANTS

Staff Qualifications, Experience	& Resumes

QUALITY AND EXPERIENCE OF FIRM'S ASSIGNED AUDITING PERSONNEL

You will have two partners available and our consultant for any technical assistance. In addition, an audit manager will be available for the engagement and a senior will be assigned to the engagement that will perform the majority offi eldwork. Additional staff are available to assist with the engagement should the need arise.

Name	Years performing government audits	CPE within last 2/ 3 years	Professional Memberships	
ANTONIOJ.GRAU,CPA
(Partner)	Over 30	Government Accounting, Auditing: 95 hours	AICPA FICPA FGFOA	
		Accounting, Auditing and Other: 62 hours	GFOA	
ANTONIO S. GRAU, CPA
(Concurring Review Consultant)	Over 40	Government Accounting and Auditing: 32 hours	AICPA FICPA ICPA	
		Accounting, Auditing and
Other: 62 hours		
RACQUEL MCINTOSH, CPA
(Partner)	Over 10	Government Accounting and Auditing hours:88

Accounting, Auditing and	AICPA FICPA
FGFOA FASO	
		Other: 43 hours		
DAVID CAPLIVSKI, CPA	Over 5	Government Accounting and	AICPA	
(Manager)		Auditing hours:44	FICPA	
		Accounting, Auditing and		
		Other: 57 hours		

POSITION DESCRIPTIONS

Engagement Partner
The engagement will be performed under the direct superv1s1on of an Engagement Partner. The Engagement Partner will participate extensively during the various stages of the engagement and has direct responsibility for engagement policy, direction, supervision, quality control, security, confidentiality of information of the engagement and communication with client personnel.

The Engagement Partner will also be involved in: coordinating all services;
directing the development of the overall audit approach and plan;
performing an overriding review of work papers; resolving technical accounting and reporting issues; reviewing, approving and signing reports, management letters, and other audit engagement products; and,
ascertaining client satisfaction with all aspects of our engagement, such as services and the personnel assigned.

Concurring Review and Advisory Consultant
A Concurring Review Consultant will be available as a sounding board to advise in those areas where problems are encountered. He will also perform a second review of all reports to be issued by Grau & Associates .

Audit Manager and Senior
The assigned personnel will work closely with the partner and the District to ensure that the financial statements and all other reports are prepared in accordance with professional standards and firm policy. Responsibilities will include:

planning the audit;
preparing or modifying audit programs, as needed; evaluating internal control and assessing risk;
communicating with the client and the partners the progress of the audit; and
determining that financial statements and all reports issued by the firm for accuracy , completeness and that they are prepared in accordance with professional standards and firm policy.

Information Technology Consultants and Personnel

CONTINUITY OF STAFF AND AUDIT TEAM

In addition to the assigned personnel above, Grau and Associates has staff with significant IT auditing experience that will assist in the evaluation and testing of internal controls. Because our staff has both  a financ ial audit and IT background, they are able to communicate effectively all IT related concerns to management. In addition, Grau contracts with an outside group of IT management consultants to assist with matters including, but not limited to; network and database security, internet security and vulnerability testing.

Grau's engagement team's workload is organized in such a way that additional activities brought about by this engagement will not impact our current commitments to our clients. We have sufficient staff capacity to integrate these professional services into our present operations , while continuing to maintain the highest standards of quality and time lines for our clients.

COMPOSITION OF ENGAGEMENT TEAM

In contrast to the majority of both national and local firms, Grau's proposed engagement team is comprised of an exceptionally large percentage of high-level audit professionals. This gives  us the ability to quickly recognize problems and be more efficient as a result of our Team's DECADES of governmental auditing experien ce.

Grau & Associates

30%

30%

20%

80 percent of engagement will be performed by
Partners, Management and Senior StaH

vs.

45%

Typical Local CPA Firm:

20%

20%

""' PARTNERS MANAGERS SENIOR
r STAFF

Typical National CPA Firm

10%

55%

!"! PARlN ERS MANAGERS SENIOR
r STAFF

Fifty-five percent of engagement is performed by "Management"

Forty-five percent of engagement is performed by "Management"

Antonio J. Grau, CPA, Managing Partner
e-mail: tgrau@graucpa.com / 561-939-6672

Education
Bachelor of Arts, Business Administration, 1983 University of South Florida; Accredited in Business Valuation by the AICPA, 1998; Personal Financial Specialist, 1997; Accredited in Advanced Single Audit by the AICPA, 2016

Professional History
CPA, in Florida since February 28, 1985, Certificate No. 15330
Grau & Associates	Partner	2006-Present	
Grau & Company	Partner	1995-2005	
Grau & Company	Audit Manager	1987-1995	
International Firm	Auditor	1985-1986	
Grau & Company	Staff Accountant	1983-1984	

Clients Served (partial list)
(>300) Various Special Districts
Aid to Victims of Domestic Abuse, Inc. Brevard Workforce Board
Broward Education Foundation CareerSource Broward
City of Cooper City
City of Lauderdale Lakes City of Lauderhill
City of Lauderhill General Pension City of North Lauderdale
City of Oakland Park City of Weston
Delray Beach Housing Authority
East Central Regional Wastewater Treatment Facl. Florida Community College at Jacksonville
Florida Department of Management Services Greater Boca Raton Park & Beach District Hispanic Human Resource Council

Key Largo Water Treatment District Mae Valen Senior Center, Inc.
North Lauderdale Academy High School Orlando Housing Authority
Palm Beach County Workforce Development Board Peninsula Housing Programs
School Board of Broward County School Board of Miami-Dade County School Board of Palm Beach County
South Florida Water Management District Southwest Florida Workforce Development Board Town of Davie
Town of Highland Beach Town of Hypoluxo Village of Golf
Village of Wellington
West Palm Beach Housing Authority

Professional Education (over the last three years)

Course
Government Accounting and Auditing Accounting, Auditing and Other
Total Hours

Hours
95
62
157 (includes of 4 hours of Ethics CPE)

Other Qualifications
As a member of the Government Finance Officers Association Special Review Committee, Mr. Grau participated in the review process for awarding the GFOA Certificate of Achievement in Financial Reporting. Mr. Grau was the review team leader for the Quality Review of the Office of Management Audits of School Board of Miami-Dade County.

Professional Associations/ Memberships
American Institute of Certified Public Accountants Florida Institute of Certified Public Accountants
City of Boca Raton Financial Advisory Board Member

Florida Government Finance Officers Association Government Finance Officers Association Member

Antonio S. Grau, CPA, Concurring Review Consultant
e-mail: asgrau@graucpa.com

Education
Bachelor Degree, Business Administration, 1966, University of Miami, Certificate of Educational Achievement from the AICPA in Governmental and Not-For-Profit Accounting and Auditing, 1994/1995

Professional History
CPA in Florida since April 29, 1970, Certificate No. 2623
Grau & Company	Partner	1977-2004	
Public Company	Financial Officer	1972-1976	
International Firm	Auditor	1966-1972	

Clients Served (partial list)
Mr. Grau was the head of the governmental audit department of Grau & Company, and performs the concurring review and advises on all the governmental audits of the firm.
Atlanta Housing Authority	Hispanic Human Resource Council
Broward County Housing Authority	Mae Volen Senior Center, Inc.
City of Dania Beach	Miami Beach Housing Authority
City of Lauderdale Lakes	North Lauderdale Academy High School
City of Lauderhill	Palm Beach County Workforce Development Board
City of Lauderhill General Pension	School Board of Miami-Dade County
City of Miami Springs	South Florida Water Management District
City of Oakland Park	Town of Hypoluxo
City of Sweetwater Pension	Town of Lauderdale-By-The-Sea Florida Community College at Jacksonville	Town of Miami Lakes
Highland County School District	Town of Southwest Ranches Downtown Development Authority of the City of	Village of Biscayne Park
Miami / Community Development Block Grants	West Palm Beach Housing Authority

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	32
Accounting, Auditing and Other	62
Total Hours	94 (includes of 4 hours of Ethics CPE)

Other Qualifications
Mr. Grau was the review team leader for the Quality Review of the Office of Management Audits of School Board of Miami-Dade County.

Professional Associations/ Memberships

Member, American Institute of Certified Public Accountants	Institute of Certified Public Accountants (1996-1997) Member, Florida Institute of Certified Public Accountants	Institute of Certified Public Accountants (1991 - 1993) Past member, State and Local Government Committee, Florida
Past member, Quality Review Acceptance Committee, Florida
Past member of BKR International Committee on Government and Non-Profit Accounting and Auditing

Racquel C. McIntosh, CPA, Partner
e-mail: rmcintosh@graucpa.com / 561-939-6669

Education
Master of Accounting, MACC; Florida Atlantic University, December 2004; Bachelor of Arts - Majors: Accounting and Finance; Florida Atlantic University, May 2003

Professional History
Grau & Associates	Partner	2014-Present	
Grau & Associates	Manager	2009-2014	
Grau & Associates	Senior Auditor	2007-2009	
Grau & Associates	Staff Auditor	2006-2007	
Grau & Company	Staff Auditor	2005-2006	

Clients Served (partial list)
(>300) Various Special Districts Boca Raton Airport Authority
Brevard Workforce Development Board Broward Education Foundation Coquina Water Control District
City of Cooper City
City of Pompano Beach (Joint Venture) City of West Park
City of Weston
East Central Reg. Wastewater Treatment Fae. East Naples Fire Control & Rescue District Greater Boca Raton Beach & Park District Key Largo Wastewater Treatment District

Pinetree Water Control District (Broward/Palm Beach) Ranger Drainage District
San Carlos Park Fire Protection & Rescue District South Central Reg. Wastewater Treatment & Disp. Bd. South Trail Fire Protection & Rescue
Southwest Florida Workforce Development Board Sun N Lake of Sebring Improvement District Town of Highland Beach
Town of Hypoluxo Town of Lantana
Town of Hillsboro Beach Village of Golf
Village of Wellington

Professional Education (over the last three years)

Course
Government Accounting and Auditing Accounting, Auditing and Other
Total Hours

Hours
88
43
131 (includes of 4 hours of Ethics CPE)

Professional Associations/ Memberships
American Institute of Certified Public Accountants	FICPA State & Local Government Committee Florida Institute of Certified Public Accountants	FICPA Atlantic Chapter Board Member FICPA Young CPAs Committee	FGFOA Palm Beach Chapter

David Caplivski, CPA, Manager
ail: dcaplivski@graucpa.com / 561-939-6676

Education
Master of Accounting; Florida Atlantic University, December 2009
Bachelor of Science - Major: Environmental Studies; Nova Southeastern University, May 2002

Professional History
Grau & Associates Grau & Associates Grau & Associates

Clients Served (partial list)

Manager Senior Auditor Staff Auditor

2014-Present 2013-2014
2010-2013

(>300) Various Special Districts Boca Raton Airport Authority
Brevard Workforce Development Board Broward Education Foundation CareerSource Broward
Coquina Water Control District Central County Water Control District
City of Miami (program specific audits) City of West Park
Coquina Water Control District
East Central Regional Wastewater Treatment Fad East Naples Collier County Admin. Fire District East Naples Fire Control & Rescue District
Greater Boca Raton Beach & Park District Hispanic Human Resource Council
Indian Trail Improvement District
Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	44 Accounting, Auditing and Other		57

Loxahatchee Groves Water Control District Old Plantation Water Control Distirct Pasco-Hernando Workforce Board Pinetree Water Control District
San Carlos Park Fire Protection & Rescue District South Indian River Water Control District Southwest Florida Workforce Development Board South Trail Fire Protection & Rescue
Town of Haverhill Town of Hypoluxo
Town of Hillsboro Beach Town of Lantana
Town of Lauderdale By - The - Sea Town of Pembroke Park
Village of Wellington Village of Golf

Total Hours	101 (includes of 4 hours of Ethics CPE)
Professional Associations/ Memberships Member, American Institute of Certified Public Accountants Member, Florida Institute of Certified Public Accountants

Grau & Associates
CERTIFIED  PUBLIC ACCOUNTANTS

References

We have included three references of government engagements that require compliance with laws and regulations, follow fund accounting, and have financing requirements, which we believe are similar to the District.

Scope of Work	Financial audit	
Engagement Partner	Antonio J. Grau	
Dates	Annually since 2004	
Client Contact	Todd Wodraska, Vice President	
	2501 A Burns Road	
	Palm Beach Gardens, Florida 3341O	
	561-630-4922	

Scope of Work	Financial audit	
Engagement Partner	Antonio J. Grau	
Dates	Annually since 2009	
Client Contact	Hank Fishkind, Director	
	12051 Corporate Blvd.	
	Orlando, Florida 33410	
	407-382-3256	

Scope of Work	Financial audit	
Engagement Partner	Antonio J. Grau	
Dates	Annually since 1998	
Client Contact	Darrin Mossing, Finance Director
475 W. Town Place, Suite 114 St. Augustine, Florida 32092 904-940-5850	

Cost of Services

Our proposed all-inclusive fees for the financial audit for the fiscal years ended September 30, 2017-2018 are as follows:

Year Ended September 30,

2017

2018

TOTAL

 	Fee	

$4,500

$4,700

$9.200

The above fees are based on the assumption that the District maintains its current level of operations. Should conditions change or Bonds are issued the fees would be adjusted accordingly upon approval from all parties concerned.

Supplemental	Information

Specific Audit Approach

SCOPE /	WORK PRODUCTS /	RESULTS
Grau's Understanding of Work Product / Scope of Services:

We recognize the District is an important entity and we are confident our firm is eminently qualified to meet the challenges of this engagement and deliver quality audit services. You would be a valued client of our firm and we pledge to commit all firm resources to provide the level and quality of services (as described below) which not only meet the requirements set forth in the RFP but will exceed those expectations. Grau & Associates fully understands the scope of professional services and work products requested. Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida and any other applicable Federal, State of Local regulations. We will deliver our reports in accordance with your requirements.

Proposed segmentation of the engagement

Our approach to the audit engagement is a risk-based approach which integrates the best of traditional auditing techniques and a total systems concept to enable the team to conduct a more efficient and effective audit. The audit will be conducted in three phases, which are as follows:

Phase I - Preliminary Planning
A thorough understanding of your organization, service objectives and operating environment is essential for the development of an audit plan and for an efficient, cost-effective audit. During this phase, we will meet with appropriate personnel to obtain and document our understanding of your operations and service objectives and, at the same time, give you the opportunity to express your expectations with respect to the services that we will provide. Our work effort will be coordinated so that there will be minimal disruption to your staff.

During this phase we will perform the following activities:

Review the regulatory, statutory and compliance requirements. This will include a review of applicable federal and state statutes, resolutions, bond documents, contracts, and other agreements.
Read minutes of meetings.
Review major sources of information such as budgets, organization charts, procedures, manuals, financial systems, and management information systems.
Obtain an understanding of fraud detection and prevention systems.
Obtain and document an understanding of internal control. Consider the methods that are used to process accounting information which influence the design of the internal control. This understanding includes knowledge about the design of relevant policies, procedures, and records, and whether they have been placed in operation.
Assess risk and determine what controls we are to rely upon and what tests we are going to perform. Perform test of controls.
Develop audit programs to incorporate the consideration of financial statement assertions, specific audit objectives, and appropriate audit procedures to achieve the specified objectives.
Discuss and resolve any accounting, auditing and reporting matters which have been identified.

Phase II - Execution of Audit Plan
The audit team will complete a major portion of transaction testing and audit requirements during this phase. The procedures performed during this period will enable us to identify any matter that may impact the completion of our work or require the attention of management. Tasks to be performed in Phase II include, but are not limited to the following:

Apply analytical procedures to further assist in the determination of the nature, timing, and extent of auditing procedures used to obtain evidential matter for specific account balances or classes of transactions.
Perform tests of account balances and transactions through sampling, vouching, confirmation and other analytical procedures.
Perform tests of compliance.

Phase III - Completion and Delivery

In this phase of the audit, we will complete the tasks related to year-end balances and financial reporting. All reports will be reviewed with management before issuance, and the partners will be available to meet and discuss our report and address any questions. Tasks to be performed in Phase Ill include, but are not limited to the following:

Perform final analytical procedures.
Review information and make inquiries for subsequent events.
Meeting with Management to discuss preparation of draft financial statements and any potential findings or recommendations.

You should expect more from your accounting firm than a signature in your annual financial report. Our concept of truly responsive professional service emphasizes taking an active interest in the issues of concern to our clients and serving as an effective resource in dealing with those issues. In following this approach, we not only audit financial information with hindsight but also consider the foresight you apply in managing operations.

Application of this approach in developing our management letter is particularly important given the increasing financial pressures and public scrutiny facing today's public officials. We will prepare the management letter at the completion of our final procedures.

In preparing this management letter, we will initially review any draft comments or recommendations with management. In addition, we will take necessary steps to ensure that matters are communicated to those charged with governance.

In addition to communicating any recommendations, we will also communicate the following, if any:

Significant audit adjustments;
Significant deficiencies or material weaknesses;
Disagreements with management; and,
Difficulties encountered in performing the audit.

Our findings will contain a statement of condition describing the situation and the area that needs strengthening, what should be corrected and why. Our suggestions will withstand the basic tests of corrective action:

The recommendation must be cost effective;
The recommendations are to be the simplest to effectuate in order to correct a problem;
The recommendation must go to the heart of the problem and not just correct symptomatic matter; and
The corrective action must take into account why the deficiency occurred.

To assure full agreement with facts and circumstances, we will fully discuss each item with Management prior to the final exit conference. This policy means there will be no "surprises" in the management letter and fosters a professional, cooperative atmosphere.

Communications

We emphasize a continuous, year-round dialogue between the District and our management team. We typically begin our audit process with an entrance conference before the onsite fieldwork begins. We regularly communicate through personal telephone calls and electronic mail throughout the audit and on a regular basis. Our clients have the ability to transmit information to us on our secure client portal with the ability to assign different staff with separate log on and viewing capability. This further facilitates efficiency as all assigned users receive electronic mail notification as soon as new information has been posted into the portal. We strive to continue to keep an open line of communication through the fieldwork and ending with an exit conference.

Additional Services

CONSULTING / MANAGEMENT ADVISORY SERVICES

Grau & Associates also provide a broad range of other management consulting services. Our expertise has been consistently utilized by Governmental and Non-Profit entities throughout Florida. Examples of engagements performed are as follows:

Accounting systems
Development of budgets
Organizational structures
Financing alternatives
IT Auditing

Fixed asset records
Cost reimbursement
Indirect cost allocation
Grant administration and compliance

ARBITRAGE

The federal government has imposed complex rules to restrict the use of tax-exempt financing. Their principal purpose is to eliminate any significant arbitrage incentives in a tax-exempt issue. We have determined the applicability of these requirements and performed the rebate calculations for more than 150 bond issues, including both fixed and variable rate bonds. Please find a partial list of clients served on the following pages.

GRAU HAS PROVIDED ARBITRAGE SERVICES FOR
GOVERMENTAL CLIENTS INCLUDING:

Aberdeen  Community Development District
Amelia Walk Community Development  District
Arlington Ridge Community  Development District
Bartram Park Community  Development District
Bartram Springs Community  Development District
Bayside Improvement District
Baywinds Community Development  District
Beacon Lakes Community  Development District
Beacon Tradeport Community Development District
Bobcat Trail Community Development District
Boynton Village Community  Development District
Brandy Creek Community Development  District
Briger Community Development District
Brighton Lakes Community Development District
Brooks of Bonita Springs Community  Development District
Candller Hills East Community  Development District
Capital Region Community  Development District
Cedar Pointe Community  Development District
Championsgate Community  Development District
Chevel West Community Development  District
City Place Community  Development District
Coconut Cay Community  Development District
Colonial Country Club Community Development District
Cory Lakes Community  Development District
Country Greens Community Development  District
Creekside Community Development  District
Double Branch Community  Development District
Dunes Community Development District
Durbin Crossing Community Development District
East Bonita Beach Road Plantation Comm. Development District
East Homestead Community Development District
Ea st Park Community Development District
Enclave at Black Point Marina Community Development District
Falcon Trace Community Development District
Fiddler's Creek Community Development District I
Fiddler's Creek Community Development District II
Fleming Island Plantation Comm. Dev. District
Grand Haven Community  Development District
Griffin Lakes  Community Development District
Habitat Community Development District
Hamal Community Development District
Hammocks Community Development District
Harbour Lakes Estates Comm. Development District
Harmony Community Development District
Heritage Bay Community Development District

Her itage Palms Community Development District
Heritage Pines Community Development District
Heritage Springs Community Development District
Huntington Community  Development District
Indigo East Community  Development District
Islands of Doral Ill Community Development District
Julington  Creek Plantation  Comm. Dev. District
Laguna Lakes Community  Development District
Lake Ashton Community Development District
Lake Ashton II Community Development District
Lake Powell Residential Golf Community Dev. District
Lakes By The Bay South Community Dev. District
Lakewood Ranch 1 Community Development District
Landmark at Doral Community Development  District
Jurlington Creek Plantation  Community  Dev. District
Lakewood Ranch 2 Community Development District
Lakewood Ranch 3 Community Development District
Lakewood Ranch 4 Community Development District
Lakewood Ranch 5 Community Development District
Lakewood Ranch 6 Community  Development District
Legacy Springs Improvement District No. 1
Live Oak Community Development District
Main Street Community Development District
Marshall Creek Community Development District
Meadow Pointe II Community Development District
Mediterra North Community  Development District
Mediterra South Community  Development District
Mediterranea Community Development District
Midtown Miami Community Development District
Moody River Community Development  District
Monterra Community  Development District
Narcossee Community Development District
North Springs Improvement District
Oakstead Community Development District
Old Palm Community Development District
Orchid Grove Community Development District
OTC Community Development District
Overoaks Community Development District
Palm Glades Community Development District
Parklands Lee Community Development District
Parklands West Community  Development District
Parkway  Center Community Development District
Pine Air Lakes Community Development District
Pine Island Community Development District
Pine Ridge Plantation Community Development District

ARBITRAGE SERVICES (Continued)

Portofino Cove Community  Development District
Portofino Isles Community  Development District
Portofino Landings Community Development  District
Portofino Shores Community  Development District
Portofino Vista Community Development  District
Reunion East Community  Development District
Reunion West Community  Development District
Ridgewood Trails Community Development District
River Place on the St. Lucie Community Dev. District
Rolling Hills Community Development District
Sampson Creek Community  Development District
South Dade Venture Community  Development District
South Village Community Development District
Spicewood Community Development  District
Split Pine Community Development District
Stonegate Community Development District
Stoneybrook Community Development District
Stoneybrook West Community Development  District
The Crossings at Fleming Island Comm. Dev. District
Tison's Landing Community  Development District
Treeline Preserve Community Development  District
Turnbull Creek  Community Development District

Tuscany Reserve Community Development District
University Place Community Development District
Urban Orlando Community Development District
Vasari Community Development District
Verandah East Community Development District
Verandah West Community Development District
Verano Center Community Development District
Villa Portofino East Community Development District
Villa Vizcaya Community Development District
Villages of Westport Comm. Development District
Villasol Community Development District
Vista Lakes Community Development District
Vizcaya Community Development District
Vizcaya in Kendall Community Development District
Walnut Creek Community Development District
Waterchase Community Development District
Waterford Estates Community Development District
Waterstone Community Development District
Wentworth Estates Community Development District
Westchester Community Development District #1
Woodlands Community Development District
Wynnfield Lakes Community Development District

Grau provides value and services above and beyond
the traditional auditor's "product"

We look forward to providing Wyld Palms Community Development District with our resources and experience to accomplish not only those minimum requirements set forth in your Request for Proposal, but to exceed those expectations!

For even more information on Grau & Associates please visit us on www.graucpa.com.

Wyld Palms Community Development District

CRI

■

■
Dear Audit Selection Committee:
Carr, Riggs & Ingram, LLC (CRI) appreciates the opportunity to propose on auditing services to Wyld Palms Community Development District (the "District). We are genuinely excited about the prospect of continuing to serve you and strengthening our long-term relati onshi p. We pride ourselves on getting to know our clients and illuminating solutions by providing innovative IDEAS to move them from compliance to providing them a competitive advantage.
I

D

nvestment in You. We believe in developing long-term, mutually beneficial relationships and quickly demonstrating value with a fee structure and service solutions that provide immediate and continued savi ngs. Our investment starts on "Day 1" as your assigned team begins with our proven, streamlined process that minimizes your time and disruption during the service provider change and continues throughout the relationship.

E

edicated Team. CRl's team consists of more than 1,800 professionals, which  allows  us  to tailor your service team by aligning their industry, service, and specialty  skills  with  your  needs. Our dedicated teams deliver the highest level of business acumen and knowledge to your organization; our commitment to consistent  staffing  allows  you  to  maximize  savings and remain focused on your needs.

A

quilibrium. CRI delivers big firm expertise with small firm ser vice. Of approximately 45,000 public accounting firms in the United States, CRI currently ranks among the top 20. Additionally, as a part of PrimeGlobal, an association of independent accounting firms, we have access to international resources as - and when - needed. Leveraging these resources while maintaining local decisi on-makin g authority means that simplified solutions are only a phone call away . And we believe that's the best of both worlds for our clients.

s

ctive Partner Participation. Collectively, our partners deliver expertise derived from more than 7,500 years of business experience. With this level of talent, we thoughtfully choose a partner that aligns with your business' needs and industry. Our hands- on, working partners "show up" to convey our genuine commitment to your success . They strive to earn trusted advisor roles by digging in, proactively learning your business, and producing long-term value for you.

vSTAR"CRI

implified Solutions. Our 500+ cumulative partner certifi-cations is an impressive statistic, success is measured by translating complex concepts into

client solution s. While accounting is the language of business, we're here to decipher the jargon and help you make educated decisions. CRlnnovate embraces agility and
invention .  The  CRI  vSTAR™  process,   our  inaugural  initiative  delivering a

THE          V  IRTU           AL       ADVA            NT       AG    E

virtual audit, is designed to provide you with maximize d efficiencies, reduced workload, and an improved experience.

We have enjoyed being your business partner for the past seven years, and we welcome the opportunity to continue demonstrating the same teamwork, expertise, innovation, and responsiveness that have made us one of the fastest growing public accounting firms in the United States. Again, we appreciate your consideration.
Sincerely,

K. Alan Jowers, CPA Engagement Partner

■■

TABLE OF CONTENTS

YOUR NEEDS
UNDERSTANDING & MEETING YOUR NEEDS	4
YOUR SERVICES & FEES
YOUR SERVICES & FEES	5
YOUR CHOICE: CRI
FIRM PROFILE	6
GOVERNMENT CREDENTIALS	7
RELEVANT EXPERIENCE	8
YOUR SOLUTION TEAM	9
DELIVERING  QUALITY TO YOU	16
THE CRI vSTAR™ PROCESS	18
WORKING TOGETHER: OVERVIEW
SHARING CRl'S VALUES WITH YOU	19
TRANSITIONING YOU	20
JOINING OUR CONVERSATION	21
WORKING TOGETHER: DETAILS
CRI AUDIT FRAMEWORK	22
CRI AUDIT APPROACH	24
APPENDIX
APPENDIX A- RFP DOCUMENTS	26

■■

UNDERSTANDING & MEETING YOUR NEEDS

From the RFP, we understood your team to express the following needs, requests, and/or issues. We've detailed our proposed solutions below and are happy to discuss other related projects as they arise and upon request.

Technical	The District is required to have independent audits performed on its financial statements.	Perform external audit services in accordance with auditing standards generally accepted in the United States of America (GAAS), in order to express an opinion on the
District's financial statements.	
Relational	The District's Board of Supervisors and management expect open and continuous communication with their CPA firm in order to avoid surprise findings at the end of the audit.	Communicate contemporaneously and directly with management regarding the results of our procedures.
Anticipate and respond to concerns of management and/or the Audit Committee
(if/when forme ). 		_	

■■

YOUR SERVICES & FEES

We value creating mutually-rewarding, long-term relationships with our clients. Our goal is to provide high quality, responsive service that yields returns far greater than your investment in our professional fees. Please find below our proposal of fees to provide the requested services for the upcoming three respective fiscal years.

Perform external audit services in accordance with
auditing standards generally accepted in the United States of America (GAAS)	$6,000	$6,000	$6,000	

UNIQUE SAVINGS OPPORTUNITY WITH CRI
CRI offers the unique opportunity to utilize the CRI vSTAR'M pr ocess, our virtual audit process that combines minimal hardware, collaborative soft ware, and cameras to allow us to perform all or part of our audit engagement virtually and in real time. CRI vSTAR™ clients will enjoy reduced or eliminated travel costs - which translates into saving s.

If the District requests additional services outside of this proposal,  professional  fee  hourly  rates  are  as follows, but may be negotiated depending on the project request:

Partner	$225	
Manager	$140	
Senior	$100	
Staff	$80	
IT Specialist	$200	
Fraud Specialist	$200	

Our professional fees are based on the key assumptions that Wyld Palms Community Development District will:
Make available documents and work papers for review at Wyld Palms Community Development District's headquarters location, although we may choose to review at alternate locations.
Prepare certain schedules and analyses and provide supporting documents as requested.
Assist us in obtaining an understanding of the accounting systems of the District.
Not experience a significant change in business operations or financial reporting standards.

■■

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GOVERNMENT  CREDENTIALS	■■

Audit	.

entities

governmental

450 + _!l L

$22

with annual
revenues totaling
billion

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Perform Single Audits

Clients

with annual revenues up to
School District
'$1 bil lion
Municipality

arrro:xi,natefolvr 3	0	%Q of  all

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governmental entities includes
billion of
federally awarded expenditures

Agencies/Authorities
9  ---="'---9f	f9$5-	billion

11

Governmental

Differe

i fti tt
nt

Partner 

Designations	

CPA, CGFM, CITP,

CFE, CM A, CIS A, CGEIT, CTGA, CFF, CGM A, CGAP

Spotlighting Our Expertise

governments@CRlcpa.com CRlcpa.com

■■

RELEVANT EXPERIENCE

CRI delivers a depth of resources that ensures our understanding of your challenges and innovative solutions for overcoming them. Our governmental team's 1,100+ years of combined experience is derived from providing audit and accounting outsourcing services to a client base that includes:
450+ governmental entity clients across the South totaling approximately $22 billion in total revenues,
Perform single audits for approximately 30% of all governmental clients, and
Municipality clients of up to $1.2 billion in total revenues.

Rizzetta & Company
Shawn Wildermuth 3434 Colwell Avenue
Suite 200
Tampa, FL 33614
813.933.5571	2006 -	Present	Annual Financial
Statement Audits of Multiple CDDs	.•.
•
•	
GMS, LLC	2006 -	Present	Annual Financial	•	
Dave DeNagy			Statement Audits of	•	
14785 Old St. Augustine Road,			Multiple CDDs		
Suite 4				•	
Jacksonville, FL 32258				•	
904.288.9130					
Wrathell, Hunt & Associates,	2006 -	Present	Annual Financial	•	
LLC			Statement Audits of	•	
Jeffrey Pinder			Multiple CDDs		
2300 Glades Road				•	
Suite 410W				•	

We parlay this vast experience and derived best practices into proven solutions that benefit  you. Below  we share specific, relevant client references; we encourage you to consult with them.

Boca Raton, FL 33431 561.571.0010				Client service experience Responsiveness to client needs
Long-term relationship CDD management co.

Client service experience Responsiveness to client needs
Long-term relationship CDD management co.

Client service experience Responsiveness to client needs
Long-term relationship CDD management co.	
Fishkind & Associates	2007 -	Present	Annual Financial	Client service experience
Responsiveness to client needs
Long-term relationship
CDD management co.	
Jennifer Glasgow			Statement Audits of		
12051 Corporate Blvd.			Multiple CDDs		
Orlando, FL 32817					
407.382.3256					

For an example of our team's expertise, watch a CRI video blog by partner Brian Barksdale discussing Government-Wide Statement of Activities . Just snap this QR code with your mobile phone to download or visit CRlcpa.com to view one of our 100+ videos.

■■

YOUR SOLUTION TEAM

We have assembled a team of professionals who will ensure the highest level of personal dedication and professional excellence to you. Our team delivers exceptional services through a balanced blend of skills (service-driven, industry-specific, technical, and business) and experience that we know are important to you.

Brief profiles of each member of the team identified below follow on subsequent pages.

C'RI TH E VIRTU AL  ADVAN TAGE
Enhanced Specialist Interaction Delivered by the CRI vSTAR™ Process
Enjoy access to industry and service specialists, regardless of location, with minimal scheduling and no travel.

Alan Jowers
ENGAGEMENT PARTNER

Katie Sidrony
CONCURRING PARTNER

Stephen Riggs IV
CONSULTING PARTNER

Grace Hartness
SENIOR MANAGER

Jonathan Hartness
SENIOR MANAGER

Ali Gorman
SENIOR MANAGER

■■

YOUR SOLUTION TEAM

K. Alan Jowers Engagement Partner

(850) 837-3141 phone

AJowers@cricpa.com

Santa Rosa County District School Board Okaloosa Gas District Santa Rosa Island Authority
Pasco County
Okaloosa County District School Board Celebration Community Development District Hammock Bay
Community Development District
Amelia National Community Development
District

•

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•

•

Representative Clients

Experience
Alan has nearly 25 years' experience in public accounting, primarily on financial statement assurance engagements. His practice includes audits, reviews and compilations of local governmental entities, condominium and homeowner associations, non-profit organizations and nonpublic companies . He currently has direct engagement responsibility for over 50 audits of local governmental entities, including counties, cities, school boards, utility districts and Florida community development districts.

Alan is licensed to practice as a certified public accountant in Florida and Georgia. He is a member of the Board of Directors of the Florida Institute of Certified Public Accountants (FICPA), has been an active member of the FICPA's State and Local Governmental Committee and is a past chair of its Common Interest Realty Association Committee. He is also active in the Panhandle Chapter of the Florida Governmental Finance Officers Association (FGFOA) and is a former member of the FGFOA's statewide Technical Resource Committee.

Education, Licenses & Certifications
Masters of Accountancy, University of Alabama
BS, Accounting, Florida State University
Certified Public Accountant

Professional Affiliations
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA) - member of the Board of Governors
Governmental Finance Officers Association (GFOA)
Florida Governmental Finance Officers Association (FGFOA) - member of Technical Resource Committee

 	■■

YOUR SOLUTION TEAM

Katie Sidrony
Concurring Partner

(850) 837-3141 phone

KSidrony@cricpa.com

Community Development Districts
Condominium and Homeowner Associations County and Local Governments
Non-Profit Organizations Pri vately-held
corporations

•
•
•
•
•

Representative Clients

Experience
Katie has over 11 years accounting and audit  experience  with CRI. Her practice includes audits, reviews, and compilation of governmental entities, condominium  and  homeowner associations, non-profit organizations and privately-held corporations .

Katie is licensed to practice as a certified public accountant in Florida. She is a member of the Florida Institute of Certified Public Accountants and exceeds all continuing professional education requirements related to Government Auditing Standards.

Katie has direct engagement responsibility for many special districts in the State of Florida including community development districts, fire districts, utility districts and school districts. She is active in our firm's condominium and homeowner association practice.

Education, Licenses & Certifications
Master of Business Administration, Troy University
BSBA, Professional Accountancy, University of West Florida
Certified Public Accountant
Community Association Manager (CAM), Licensed in Florida

Pro fessional Affiliations
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)

■■

YOUR SOLUTION TEAM

Stephen Riggs, IV Consulting Partner

(850) 837-3141 phone

SCRiggs@cricpa.com

Experience

Bainebridge COD CFM COD
Gramercy Farms CDD Heritage Harbour North COD
River Hall CDD Tern Bay CDD Waterlefe CDD
City of Key West, Florida
- Internal Audit and Forensic
Okaloosa County Sheriff's Office
Bahama Conch Community Land Trust - Internal Audit and
Forensic

•
•
•
•
•
•
•
•

•
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Representative Clients

Stephen has over 13 years accounting and audit experience, including three years with the international public accounting firm, Ernst & Young, LLP. His experience includes numerous clients in industries including governmental, not-for-profit, healthcare, SEC and privately held corporations.

Stephen is licensed to practice as a certified public accountant in Florida. He is a member of the State and local Governmental section of the Florida Institute of Certified Public Accountants and exceeds all continuing professional education requirements related to Government Auditing Standards.

He is currently a partner on engagements for many special  districts in the State  of  Florida,  including  community development districts, fire districts and  school  districts.  In addition to his public accounting experience, Stephen has served on the Board of Directors for a Community Development District and a non-profit organization.

Education, Licenses & Certifications
Masters of Accountancy, University of West Florida
BA, Economics, University of Florida
Certified Public Accountant

Professional Aff iliat ions
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)
Past President, Emerald Coast Chapter of Florida Institute of Certified Public Accountants (FICPA)

■■

YOUR SOLUTION TEAM

Grace Hartness
Senior Manager

(850) 837 -3141 phone

GHartness@cricpa.com

Community Development Districts
Condominium and Homeowner Associations Utility Services
School Districts County and Local Governments
Non-Profit Organizations

•
•
•
•
•
•

Representative Service Areas

Ex perience
Grace has over 11 years accounting and audit experience with CRI. She has worked on several major construction companies, government entities, community development districts, condominium and homeowner associations and non-profit organizations. In addition, she has been involved in special audit projects for the Miami-Dade Airport Aut horit y.

Grace is licensed to practice as a certified public accountant in Florida and exceeds all continuing professional education requirements related to Government Auditing Standards. lh addition, Grace fluently speaks several languages including French and Arabic.

Grace currently supervises engagements for  many  special districts in the  State  of  Florida  including  community development districts and school dist ricts . She is active in our firm's condominium and homeowner association practice.

Grace started with CRI in August 2006, upon completion of her master's degree, and was promoted to manager in 2011.

Education, Licenses & Cert ifications
MAcc, Accounting, University of West Florida
Certified Public Accountant
Community Association Manager (CAM), Licensed in Florida

Pr ofessional Affiliations
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)
Accounting & Financial Women's Alliance (AFWA)

■■

YOUR SOLUTION TEAM

Jonathan Hartness Senior Manager

(850) 837-3141 phone

JHart ness@cricpa .com

Experience

Representative Service Areas
Community Developm ent District s
Condominium and Homeowner Asso ciation s
Non-Profit Organizations

Jonathan has over 10 years' auditing and accounting experience with CRI. He is an audit manager with primary responsibility for fieldwork and reporting on audits of clients in a variety of industries including local governments, condominium and homeowner associations, and small businesses . He is currently the audit manager for approximately 25 community development districts and works with several CDD management companies in the State of Florida.

Jonathan is licensed to practice  as a Certified Public  Accountant in Florida. He is a member of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Account ants . He exceeds all continuing professional education requirements related to Government Auditing Standards.

Jonathan currently supervises engagements for many governmental entities in the State of Florida including community development districts. He is active in our fi rm' s governmental industry line as well as our condominium and homeowner association practice. Jonathan is an integral part of our community development district practice .

Education, Licenses & Certifications
MAcc, Accounting, Univers it y of West Florida
Certified Public Accountant
Community Association Manager (CAM), Licensed in Florida

Professional Affiliations
American Institute of Certified Public Accountants (AICPA)
Florida Instit ute of Certified Public Accountants (FICPA)

YOUR SOLUTION TEAM

II
■

Ali Gorman
Senior Manager

(850) 837-3141 phone

AGorman@cricpa.com

Community Development Districts
Condominium and Homeowner Associations Utility Services
School Districts County and Local Governments
Non -Profit Organizations

•
•
•
•
•
•

Representative Service Areas

Experience
Ali has over 10 years auditing and accounting experience in both the Tallahassee and Destin offices of CRI. She is an  audit manager  with  primary  responsibilit y  for   fieldwork  and reporting
on  audits  of  clients  in  a  variety  of  industries  including local
governmental and non-profit entities as well  as  financial institutions  and  commercial   busi nesses.     She  is  currently the
audit manager for over 25 community development districts, and works with several CDD management companies in the State of Fl orida.
Ali is licensed to practice as a Certified Public Accountant in Florida. She is a member of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Account ants. She exceeds all continu ing professional education requirements related to Government Auditing Standards.
Ali currently supervises engagements for many governmental entities in the State of Florida including community development districts, municipalities, utility districts, and other special governments. She is active in our firm ' s governmental industry line as well as the condominium and homeowner association practice. In addition, Ali has accumulated experience throughout her career in Federal and Florida Single Audit Acts compliance monitoring and auditing. Ali has performed many single audits of federal grants under 0MB Circular A-133 and Uniform Grant Guidance (UGG).
Education , Licenses & Cert ifications
BS, Accounting, Florida State University
Certified Public Accountant
Community Association Manager (CAM), Licensed in Florida
Professional Affiliations
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)
Governmental Finance Officers Association (GFOA)

■■

DELIVERING QUALITY TO YOU

CRI PROFESSIONAL DEVELOPMENT
Comprehensive training to help shape employee success.
The quality of a professional services firm is determined by its people and the firm's investment in them .

ON - THE -JOB LEARN I NG
Apprenticesh ip model

IT AUDIT SCHOOLS
Three progressive levels
Taught by AICPA leaders
Participants are audit volunteers

■■

DE LI V ER I N G Q U A LI TY TO	YOU

AUDIT METHODOLOGY
Our audit, tax, consulting, and client accounting services documentation is maintained electronica lly . Compliance with our methodology is regularly reviewed and  evaluated  as  part  of  our  internal  quality program, which is further discussed in this section under INTERNAL QUALITY CONTROL REVIEWS AND EXTERNAL REV IEWS. Comprehensive policies and procedures governing all of our practices and addressing professional and regulatory standards and implementation issues  are  constantly  updated  for  new  professional developments and emerging issues. See PAGES 22 - 26 for a more detailed description of the relevant approach and methodology.

ENGAGEMENT QUALITY REVIEW PARTNER (CONCURRING PARTNER)
Each audit has an assigned engagement quality review (EQR) partner with the appropriate experience. This role is one of the most important elements of our quality assurance process, as it provides for a timely, independent review of all key accounting and auditing issues. The EQR partner also reviews the financial statements and related supporting documentation-including the discl osures- t o evaluate their fair presentation under accounting principles generally accepted in the United States of America (GAAP).

INTERNAL QUALITY  CONTROL REVIEWS AND EXTERNAL REVIEWS
Experienced partners and professional staff of  our  firm  conduct quality control reviews of our audits. Our partners' work is reviewed annually, and the inspection process includes periodic testing of the effectiveness  of our  quality  controls  and  a  continuous improvement

.-

"'-

program.

Internal Inspection: A permanent team of subject matter
•
experts annually perform 150+ reviews of a risk-based
sample of partners and engagements .
Continuous Process Improvement Reviews: In addition to #1 above, this ongoing process reviews each audit partner twice annually, representing 300+ reviews each year.

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CRI is enrolled in the AICPA Peer Review Program, through which our external reviews are conducted by another independent public accounting firm. We have our  accounting  and  auditing  practice  triennially reviewed as a member in this program.

Additionally, we are registered with the PCAOB, who performs an external review inspection once every three years.

■■

THE CRI vSTAR™ PROCESS

FREQUENTLY ASKED QUESTIONS

Is the CRI vSTAR™ process secure?
Yes. Three points of focus are:
All sessions are encrypted using TLS.
All recordings are maintained on encrypted CRI recordings.
. It eliminates your need to potentially supply user
credentials to your auditor .

What are the set-up requirements?
Internet connection and installation of the
GoToMeeting App (license
provided by CRI) plus :
For group meetings, TV or projector with HDMI input plus approximately 20 minutes for CRI vSTAR™ kit set-up.

For one-to-one meetings, a device with sound - and preferably a camera.

How does session scheduling work for the CRI vSTAR™ process?
The process utilizes widely accepted calendaring tools
such as Microsoft Outlook - to schedule audit procedures.

REASONS TO CHOOSE
CRl'S VIRTUAL SMART TECH AUDITS & REVIEWS

0   au1ea  oroceaur es ana resnng rea1r1  o  ,   n a

REDUCES TRAVEL COSTS

■■

SHARING CRl ' S VALUES WITH YOU

....•1••·····················..· ······························································································
!	We are proud of Ol.lr hands-on, service-centric, and results-oriented approach. Combining that
;	approach with quality controls and superior talent allows us to help you achieve your goals
:		and strengthen your management systems and processes. This approach is further emphasized through our three core values which guide our team's behavior and function as the foundation for interactions with our clients and each other.

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CUENT  SERVICE
Defining our brand by meeting or exceeding the
highest expectations of our clients.

Living with Integrity, ! ! Building productive, ! transparency,    ! ! l ong-term relationships  ! and honesty.	i  i     with each other that   !
i I	are based on	!

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j \	mutual respect, trust,    !
i  \	and sharing .

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■■

TR A N S I TI ON I NG YOU

When choosing to change firms, the time involved in working with new accounting professionals is often a concern. CRl's well-defined efficient, seamless transition process  is designed to:

Provide you with value from the very first encounter,
Avoid interruption of service,
Minimize disruption and investment of management's time,
Raise the standard of service, and
Establish ongoing channels of communication with Wyld Palms Community Development District's management.

The transition plan is comprised of the following key activities and can occur within approximately two weeks, depending on the availability of the parties involved:

_

"As a CPA and former audi	t or myself, I know	
that changing auditors can often be  difficult
and time  consuming  due to learning curves	
and	new	processes. Fortunately,		I quickly	
found that CRl's partners and staff make the transition simple and relatively painless. The significant involvement of the firm's partners is  one  of the  main  reasons  for  this result.
CRl's  partners  are  responsive  to   our needs	

and	professionally	handle	the	entire engagement from beginning to end."

Ed Oliphant, Chief Financial Officer Regional Transportation Authority

···········..····················.
Management approves the change in firms, pending new firm's completion of client acceptance procedures .
CRI performs client acceptance procedures, such as:
Interview key service provider relationships
Interview predecessor firm.
Internal firm review and approval.

l··1

lS•luloih,ICfillr.lID • ·

Management notifies predecessor firm of decision to change service providers .
CRI makes inquiries of and reviews predecessor firm workpapers related to your prior year's audit and tax services (as applicable).
Predecessor firm provides copies of requested workpapers.

...···························.·.
:	CRI and  management	:
sign engagement letter.
CRI and management develop communication plan protocol.
CRI and management finalize timetable and key dates.
CRI develops initial understanding of your business processes.
CRI reports to management process review items subsequent to initial planning stage.

..	·······••·t•• ····················

Client Understanding
.	&Planning

■■

JOINING OUR CONVERSATION

-==--

WEBSITE
CRI shines a light on best practices via thousands of articles, videos, informative charts, and descriptive testimonials. With sections dedicated  to  illuminating insights by industries and services, our easy-to-navigate website highlights trending topics that detail new standards, changing regulations, and other current business topics . From cybersecurity to the new revenue recognition standard, we are ready to proactively answer your questions.

CRlnsights
CRInsights are your doorway to in-depth yet down-to-earth explanations of complex topics. We understand that just because a topic makes perfect sense to a CPA doesn't mean that it should to our clients.

The Busy CFO & Controller's Toolkit for Successfully Implementing the New Revenue Recognition Standard
6 Key Ways to Strengthen Your Cybersecurity Posture

Back to Basics: 5 Key Financial Considerations for Construction Companies
The Not-for-Profit's Guide to Fraud Prevention

NEWSLETTER
Our team is dedicated to keeping our clients informed, and we prove it by creating a custom monthly e-newsletter with widely-applicable topics. The articles are designed to help you improve your business and personal finances . Popular topics include:
3  Things To Improve Business	• Are You a Big " Phish?" Protect from Ope rations Immediately		Cybersecurity Whaling Attacks
Financial Statement Audits Aren't	• You Might Have Money Hiding In Designed to Identify Fraud		Plain Sight

Sign up at CRl cpa.com.

■■

CR I AUDIT FRAMEWORK

Our proposed services require a coordinated effort between us and Wyld Palms Community  Development  District ' s team. Planning and continual communication are essential to  developing  the  appropriate procedures, working collaborat iv ely to resolve any identified issues, and meeting your time line s.

CRl's audit  approach  occurs  within a framework  of our  client's  business  and industry;  therefore,  we assess ri sk by:

Under stan ding management's perspectives and goals, and
Considering busines s conditions and threats that could prevent management from achieving its business objectives.

We assess risks in the following areas:

:· ···············································...

Materia li ty
Fin ancial Reporting Compliance
New Accounting Pronouncement s

···············································.......
Acqui si ti on, Divestitur e	·.
& Reorganization
Audit Committ ee &
Mana gement Expectation s Operating Re sults

Operational

D o a

aL o ve11a

•............ ............ .	Financial

&
Governance

····································

·····

I nt ernal Control En vironment
IT Syst ems & Suppo rt

Invest or/Market Expe ctati ons
Technolo gical Inno vation Legislativ e/Regul atory
Ch an ge s

............................. .. ............... ..........	·······················································

■■

CRI	AUDIT FRAMEWORK

Our ultimate intent is to drill down from these broad risks to specific financial reporting risks. We understand both these risks and management's processes and procedures for mitigating them (i.e. internal controls) in order to develop our procedures to carry out our audit responsibilities.

Although our .audits are conducted through a structured, risk-based model, we focus on understanding the client's needs, requirements, and expectations . We work collaboratively with management and the Audit Committee (or similar function) to develop a communication and work plan to continuously improve client service, by doing so we help in moving your team from simple compliance to providing you with a competitive advantage.

In planning, we concentrate on "key risks," (items with a greater risk of a material misstatement, a material weakness in internal controls, or other matters resulting in the issuance of an inappropriate audit report). We focus on "material" items (i.e. those items that would be important to the user of your financial statements). When evaluating materiality of identified misstatements, certain quantitative and qualitative factors must be considered-which may include:

Impact on operating trends (revenue/income, expenses, net income, et c).
Nature of the misstatement (i.e., did the misstatement result from an unlawful transaction?).
Impact on liquidity, capital/surplus, earnings capacity, etc.
Impact to loan covenants and contractual and regulatory requirements.

Consistent communication is a key to completion of the audit . By ensuring constant involvement, we are in a better position to respond to your issues timely and efficiently. Therefore, we plan to meet with your management to:

Set-up the audit by reviewing the mapping of Wyld Palms Community Development District's financial information (financial statements and notes) to significant processes and IT systems to ensure that all significant account balances, transactions, procedures, and systems are tested as deemed necessary.
Discuss ongoing changes-specifically new accounting pronouncements  and  key  business transactions in their early stages, enabling us to agree on the resolution of various complex business issues on a timely basis.

■■

CR I A U DIT APPROACH

Our audit approach is a four stage approach , as depicted in the  summary below. Our client  acceptance  and risk assessment procedures (as noted on the previous page) occur during detailed conversations and observations with your t eam. The results of those procedures allow us to tailor an audit program  to  your specific risks and needs. We then execute the  audit,  report  the  results,  and  evaluate  continuous improvement opportunities for ongoing service and benefit to you.

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AUDIT EXECUTION

►

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COMPLIANCE TO COMPETITIVE ADVANTAGE

■■

CR I AUDIT APPROACH

·.- ··..............................................·· ..
Stage  1: Clie nt Acceptance & Pre -planning	·
Perform client acceptance procedures where necessary.
Collaborate with management to agree to expe ctations and scope.

.	..

Assign appropriate staff to engagement based on client needs and assessed risk.

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

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Interview client personnel and others, as necessary to understand cl ient-specific objectives and risks.
Assess environmental and other external risks
:	and potential impact on the audit planning.

.

Assess entity level controls includ ing: cont rol env i ronm ent, risk assessment, information &

.

.	commun ication, and monitoring controls.
Assess manag ement's fraud and IT risk

.

assessment models. Develop independent fraud and IT risk assessment.
Assess IT General Computer (ITGC) controls, such as IT Environment, Developing & Delivering IT, and Operating IT & Monitoring IT.
Assess mat eriality.
Perform preliminary analytical procedures.
Map fin ancia l statements to significant
transactions, processes, IT systems and related cont rols.
.	Develop understanding of significant processes

····················································
Stage 3: Au dit Execution
Where poss i ble, develop detailed analytical procedu res to use as substantive tests to reduce tests of details. Examples include:
ratio analysis,
regre ssion analysis,
trend analysis,
predictive tests or
reasonab leness tests.
Where possible utilize Computer-Assisted Audit Techniques (CAATs), such as IDEA or ACL to automate testing for more coverage and less disruption to the client.
Where possible, perform targeted testing (also known as"coverag e"testing) of account balances to tests large portions of account balances.
Perform tests of details, including sampling, if applicable or necessary.
Perform general audit procedures, as and if applicable, such as tests related to:
commitments and contingencies,
legal letters,
management representations,
reviews of Board minutes,
related party transactions,
debt covenants and
going concern.
Perform other tests for compliance such as Yellow Book or Single Au ditTests.
....... . ..................................................

:	and related controls.
Determine existence of/reliance on SSAE 16 (formerly SAS 70(s)).
Test controls including ITGC, as and if deemed appropriate. Tests will include a mix of:
i nqu ir y,
observation,
examination and
re-performan ce.
Determine reliance on Internal Au dit , if applicable (e.g. controls or detailed tests).
Determine reliance on specialist(s), if applicable (e.g. val uat ions, pension costs, etc.).
Finalize risk assessments and develop final audit strategy.

..···········..······························.·..·..	..
.:    Stage  4: Report & Mon itor	.:
: • Continually monitor the audit and provide	:
:	feedback as agreed during scoping or more	:
j	frequent ly, as deemed app ropriat e.	;
;  • Conclude the audit (i.e. issue opinions and/or	;
.:	reports).	.:
: • Develop and present required communications, :
including management letter comments . Perform an internal team de-briefin g to identify a reasfor improvement.
Welcome the opportunity for an external de­ briefing with our clients to improve.
........................................................

···••t•• .....

························,·4···············

APPENDIX  A -	RFP DOCUMENTS

II
■

W"YLD PALMS.COl\..lMUNTIY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS FOR ANNUAL AUDIT SERVICES

The Wyld Palms Community Development District hereby requests proposals for annual finari\:ial auditing services. The proposal must provide for the auditing of the District's financial recqrds for the fiscal year ending September 30, 2017 ("Fiscal Year 2017") and September ,30 2018 ("Fiscal Year 2018') , with an option for one (1) additional annual renewal. The District is a locru unit of special-pwpose government created under Chapter 190, Florida Statutes, for the pwpose of finaacing, constructing, and maintaining public infrastructure. The District is located in Citrus County and has an operating budget of approximately $113,027 for Fiscal Year 2017 and $67,210 for Fiscal Year 2018. The final contractv.ill require that, among other things, the audit .for Fiscal Year 2018 be completed no later than April 15, 2019.
Each auditing entity submitting a proposal must be authorized to do busine..ss in Florida; hold all ;ipplicable state arid federal professional licenses in good standing, including but not limited to a license under Chapter 473, Florida Statutes; and be qualified to conduc,t
audits in accordance with 09 vemmentAmµting.Standards," as adopted by the Florida
Hoard of ,Accountancy. Audits shall be conducted in accordance wilh Florida Jaw and particularly Sec.tion 218.39, Florida Statutes, and the rules of the Florida Auditor General.

Proposal packages, which include additional qualification requirements, evaluation criteria and instruc.tions to proposers, are available from the District Manager at the address and telephone number listed below.

Proposers must provide three (3) hard copies of their proposal and one (1) electronic to Carof Harps, Assistant District Manager, located at 12051 Coiporate Bqulevard, Orlando, Florida 32817, in an envelope nw:ked on the outside "Auditing Services - Wyld Palms Community Development District r. Proposals must be received by J : 13, 2018 at 3:00 p.m., at the office of the District M;aaager. Proposals received after this time will not be eligil>le for consideration. Please direct all questions regarding this Request for Proposals to the District Manager, who can be reached at (407) 382-3256.

Wyld Palms C-0nnnunity Development Distric.t Jennifer Walden, Distric.t Manager

RUN·DATE: 6/1/2018

■■

APPENDIX  A -	RFP DOCUMENTS

'\V\'lJ>PALMS COMMUNIIY DEVELOPMENT DISilllCT REQUEST FOR PROPOSALS

District Auditing Sen-ices for Fisc:al Year !016-2017 & 1017-2018 CiJms County, Florida
I?:iSTRUcqoss TOPROPOSERS
SECTION 1.	DUE DATE.  Sealed propooals 1D11St be received DO  later than July 13,
.3018, at  3:00 p.m., at the oftice; of the District M anager, Fishkind & Associates, Inc., located at
12051 Cmporate Boulevard, Orlµuio, Florida 32817.

manner

SECTION 2.  FAMILIARIIY Wil'll 'IDE LAW. By submitting a proposal, the Proposer is assumed to be familiar wilh all federal, state, and loc.tl laws, ordinances, rules and regulations thatin any	affect the work.  lgno  e onthepart of the Proposer will in no way reliel.·e it
from re5ponsibilily to perl'onn the  work  o\'l!n!d  by  the  proposal  in  compliance  th  all such laws, o.n:l.in.ances and regulatiofil.	·
SECTION 3.	QUALIFICATIONS OF PROPOSER. The contract, if awarded, will only1>e awarded to a respo11Sible Proposer who is qualified by experience and Jict!Il5ing to do the specified herein. The Proposer  shall submit with  its propooal satisfactory  evidence  of  experience in similar wmk and show that it is (lilly prepared to complete the work to th satisfaction of thi! District.	·		·

1ICTION 4. $UBMISSION OF ONLY ONE PROPOSAL. Pl"Oposers shall be disqualified and thi!ir proposals rejected if the District has reason to beliei;e tha,t collusion may exist among the Proposen , the·Propo.ec bas dl!fanlted on any previous contract or is in mears on any previous or e.'tisting coDlract, or for failure to demonstra_te proper licensure and business organi.zaJ:ion.

,5ECllON 5. SUBMISSION OF PROPOSAL Each Proposer  shall  submit  three  (3)'hard copies and one (l) electronic copy of the Proposal Documents (defined below), and other 1-equested attachmi!nfs at the tiine and place indicated herein, which shall be enclosed in  an opaque sealed envelope, marked with the title "A g Services :.·.. wy ld Palms Community
.Development District" o_n the face of it.

SEC'IION6. MODJllCATIO.'i AND WlTBDRAWAL Pi·oposals may be modified or withdrawn by an appropriate document duly ex.ei:uted and delh'l!n!d to the place where proposals are to b·e submitted at any time prior to the time and date the proposals in-e due . No proposal may be withdrawn after opening for a period of ninety (90) days.

Sl:CTION 7. PROPOSAL D OCUMENI'S. The proposal docummts shall consist of the notice ilIIIIIOuncing the request for prop,osals, these instructi=, the evaluation criteria and a prop(!5al with all required docmnentation pursuant to Section 12 of these instmctions (thi!
"Proposal Doc:w:nents").

SECTION 8,	PROPOSAL. In making its proposal, each Proposer repi'l!5ellts that it has
read  and undezstmds thi! Proposal Do cum ents  and that the proposal is made in ac:coroance
therewith.

■■

APPENDIX  A -	RFP DOCUMENTS

SI.CTION9. BASIS OF AWARD/RIGHI' JO REJECT. The Dis1rictreserves the right to reject any-  and all propo ak; make modifications  to  the  work,  and waive  any informiliti.e:s or irregularitiesin pro as it is deemed in the"be.t interests of the District_

SECTION IO. CONJ'RACT AWARD, Within fourteen (14) days of receipt of the Notice of Award from theDistrict, the Propose£ shall enter into and l!Xl!.cute a contract or engagement letter with the Dis1rid.	·

SECTION 11.	LIMITATION  OF LlABILl'IY.  Nothing herein shall be comtrued as or
c:onstitute a  waiver of District's limited waive-r of liability coDfllined in  section 768.28, Florida
Statutes, oc any other s.tatut or	-
SECTION 12, CONTENTS OF PROPOSAL'i. All prop<r,.als shall inclnde .IIM! following infounation in addition to any othe£ re	or"the Proptr..al. Documems.

List position oc title of all pel30JlII.I!! to perl'orm won; on the District audit. Jncludi! resumes for each pl!IWn listed; fut years of experience in Jl(l!Sent position for each party listed and yearn of rehle.d l!lqM!rienc.e. .

Descnbe proposed staffing le.·eh , including resumes with ;applicable certifications.	.

for

Pl'ovide three (3) references from projects of similar size  and  scope.  The Proposer should include infoi:mal:ion relating to the wor.k it conducted each reference  as well  as a name,  address and phone	of  a contact persOD.
Identify  any  wm previously  conducted  for  other  commumty  cm.-elopment
districts:	·

'The lomp smn cost of the pro\i!iion of the services under the proposal, plus the
lump-sum cosJ of oiie (1) mnual reiie
SECTION 13. PROTESTS. In accordance with the District's Rules of Procedure, any protest regarding the Proposal Documents, DDJ.St be filed in writing, at the offices of the Di.strict 1 hna ger, within m<enly-two (12) hours after the receipt of the PropCY..al DoC1DDl!llls. 'The fon:ml protest setting forth with particularity the facts and law upon which the pi-otest is based shall be filed within se\'1!11 (T) calendar days after the initial notice of pl"O_ fe st  was    filed.  Failur to timely file a notice of JJrotest or :failure to timely file a fonnal written protest shall constitute a waiver of any right to object oc protest with respect to the aforesrid Propoo;a! Documenrn.

are

.Sl:C110N 14.		EVALUATION 01' PROPOSAL'i. The criteria to be used in the evaluation of proposals	presented in the evaluation criteria, cmmilied within the Proposal Documents.

■■

APPENDIX  A -	RFP DOCUMENTS

AUDITOR SELECTION EVALUATION CRITERIA (\UfH PRICE)

1.	Ab11ity of Pe,-som,el.	(20Points)
This includes the geographic locations of the fum's headquarters. or pennanent office in relation to the project; capabilities and experience of key personnel; present ability to manage this project; evaluation of existing work load; proposed staffing levels, etc.
1.	Proposer's E,perience.	(20 Points)

This includes past record and experience of the Proposer in similar projects; volume of work previously perfomied by the fum; past performance for other community development districts in qther contracts; character, integrity, reputation, of Propo.ser, etc.

lI111Iersta111li11g of Scope of Work.	(20 Points)

Extent to which the proposal demonstrates an understanding of the District's needs for the services requested.

Ab11ity to F11111isl1 tire Rt'flllirt'd Sen•ius.	(20 Points)

Extent to which the proposal demonstrates the adequacy of Proposer's financial resources and stability as a business entity necessary to complete the services required.

P,ice.	(20 Points)

Points will be awarded based upon the lowest total proposal for rendering the services and the reasonableness of the proposal.

WyldPalms Community Development District

Ranking of Auditing Services Proposals

r	:	. 1

Wyld Palms Community Development District Auditor Selection - Manager's Recommended ·Rankings

Criteria	Possible	
Grau &	
Grau Rec.	
Carr Riggs	
CRI Rec.	
	Points		Associates	Points		Ingram	Points	

Ability of Personnel	

20.0		Qualified; at
least 4 CPAs on Staff	

20.0		Qualified,
Multiple CPAs on Staff	

20.0	

Proposer's			Extensive COD			
Extensive COD		
Experience	20.0		Experience	20.0		Experience	20.0	

Understanding of Scope of Work	

20.0		

Sufficient	

10.0		

Sufficient	

20.0	

Ability to Furnish
Required Services	
20.0	
Capable	
20.0	
Capable	
20.0	
				$6,000 +		

Price for Services	

20.0	$4,500 +
$4,700 =
$9,200	

20.0	$6,000 +
$6,000 =
$18,000	

13.9	
Total	100.0		90.0		93.9	

Wyld Palms Community Development District

Minutes of the May 1, 2018 Board of Supervisors' Meeting

WYLD PALMS COMMUNITY DEVELOPMENT DISTRICT BOARD OF SUPERVISORS' MEETING MINUTES

FIRST ORDER OF BUSINESS	Call to Order and Roll Call

Board of Supervisors' meeting for the Wyld Palms Community Development District was called to order on Tuesday, May 1, 2018 at 4:00 p.m. at the Wyld Palms Clubhouse, 6442 E. Turner Camp Rd., Inverness, FL 34426. Board Members listed below constituted a quorum:

Board Members present:

Chris Julin Maurice McDaniel Patricia Walden

Also present were:

Jennifer Walden Tucker Mackie

SECOND ORDER OF BUSINESS

Chairman
Vice-Chairman Assistant Secretary

Fishkind & Associates, Inc.
Hopping Green & Sams	(via phone)

Public Comment Period

Ms. J. Walden noted that there were no members of the general public present.

THIRD ORDER OF BUSINESS		Consideration of the Minutes of the January 19, 2018 Board of Supervisors' Meeting

Board Members reviewed the minutes for the January 19, 2018 Board of Supervisors' Meeting.

On Motion by Ms. P. Walden, second by Mr. McDaniel, with all in favor, the Wyld Palms Community Development District Board of Supervisors approved the January 19, 2018 Board of Supervisors' Meeting Minutes, as presented.

FOURTH ORDER OF BUSINESS		Consideration of Resolution 2018- 02, Designating a Date, Time, and

Location for the 2018 Landowners' Meeting

Ms. J. Walden explained that statute requires the District to announce on the record at least 90 days prior to the actual election date. She originally suggested November 6, 2018 as the date but after looking at the calendar that is the General Election and many other Districts are meeting on that date. So, Ms. J. Walden suggested moving the suggested date to the following Tuesday which is November 13, 2018 at 4:00 p.m. at this location. Ms. P. Walden requested that the time be moved earlier. Ms. J. Walden explained that the only people that have to attend the Landowners' election are herself and the Landowner or Proxy Holder.

On Motion by Mr. Julin, second by Ms. P. Walden, with all in favor, the Wyld Palms Community Development District Board of Supervisors approved Resolution 2018-02, Designating Tuesday, November 13, 2018 at 4:00 p.m. at the Wyld Palms Clubhouse, 6442 E. Turner Camp Rd. for the Landowners' Election.

FIFTH ORDER OF BUSINESS		Consideration of Resolution 2018- 03, Election of Officers

Ms. J. Walden explained that Ms. Blyseth recently resigned from Fishkind and recommended that Ms. Harris from Fishkind & Associates replace her as Assistant Secretary. She recommended that the remaining officers stay the same but the Board was free to make any changes they saw fit.

On Motion by Mr. McDaniel, second by Mr. Julin, with all in favor, the Wyld Palms Community Development District Board of Supervisors approved Resolution 2018-03, Election of Officers with Mr. Chris Julin as Chair, Mr. Maurice McDaniel as Vice-Chair, Dr. Hank Fishkind as Secretary and Treasurer, Ms. Jane Gaarlandt as Assistant Treasurer, and Ms. Patricia Walden and Ms. Carol Hanis as Assistant Secretaries.

SIXTH ORDER OF BUSINESS		Consideration of Resolution 2018- 04, Approving a Preliminary Budget for Fiscal Year 2019 and Setting a Public Hearing Date

Ms. J. Walden explained that District staff is proposing the same budget as last year for O&M in the total amount of $67, 210.00. She noted that some of the line items have changed but the overall budget is the same. Ms. J. Walden stated that this starts the budget process and mentioned that the Board can decrease the budget between the approval of the preliminary budget and the final adoption but cannot raise it after today. She explained to the Board that the public hearing date needs to be set at least 60 days from today to be properly advertised. Ms. J. Walden recommended

July 10, 2018 or August 7, 2018 as the public hearing date. Mr. Julin asked if the District is under budget every year. Ms. J. Walden responded that the District is currently $800.00 under budget through the end of January. Ms. P. Walden asked about figuring out a clean up cost to cut back on the overgrowth and suggested adding $3,000.00 to the budget. Mr. Julin suggested adding an additional $2,500.00 to the common area maintenance line item bringing the total budget up to
$69,710.00. The Board questioned that Electric line item but realized that the District is on budget and next year it is proposed to be $6,500.00 and should be fine. Ms. P. Walden suggested that there be a provision added to the budget that the $3,000.00 for common area maintenance is used as a one time clean up. A discussion took place about a potential date for the public hearing. Mr. Julin indicated that he would be out of town on July 10, 2018.

On Motion by Mr. Julin, second by Ms. P. Walden, with all in favor, the Wyld Palms Community Development District Board of Supervisors approved Resolution 2018-04, Approving a Preliminary Budget for Fiscal Year 2019 in the amount of$69,710.00 adding a provision to use the $3,000.00 Common Area Maintenance as a one time clean up and Setting August 7, 2018 at 4:00 p.m. at the Wyld Palms Clubhouse, 6442 E. Turner Camp Rd. for the Public Hearing.

SEVENTH ORDER OF BUSINESS	Ratification	of	Payment Authorizations Nos. 119 - 121

The Board reviewed Payment Authorizations 119 - 121. Ms. J. Walden noted that these have been previously approved and paid and just need to be ratified.

On Motion by Ms. P. Walden, second by Mr. McDaniel, with all in favor, the Wyld Palms Community Development District Board of Supervisors ratified Payment Authorizations 119 - 121.

EIGHTH ORDER OF BUSINESS		Review	of	District's	Financial Position and Budget to Actual YTD

The Board Members reviewed the District's financials and budget to actual YTD. Ms. J. Walden explained that she added in a loose paper that has updated financials through January. She noted that through the month of January the District is under budget by about $800.00. No action was required by the Board.

NINTH ORDER OF BUSINESS		Staff	Reports,	Supervisor Requests, and Audience Comments

District Counsel-No Report

District Manager- Ms. J. Walden explained that District staff received the registered voters letter today and the District is required by statute to state on the record how many registered voters are in the District. She noted that for Wyld Palms there are only two registered voters in the District. Ms. J. Walden explained that once the District reaches six years and 250 registered voters then it switches over from a Landowners' Election to being on the ballot. No action is required by the Board at this time. Additionally, Ms. J. Walden found out that the District does not have an Auditor selected to do an audit for the District so today the Board must appoint an Auditor Selection Committee and authorize an RFP process. Ms. J. Walden recommended appointing the four Board members as the Auditor Selection Committee. She noted that the District will place the ad for the RFP along with evaluation criteria and she recommended choosing the evaluation criteria that includes price.

On Motion by Ms. P. Walden, second by Mr. McDaniel, with all in favor, the Wyld Palms Community Development District Board of Supervisors appointed itself as the Auditor Selection Committee and authorized District Staff to issue an RFP and approved the evaluation criteria to include price.

Ms. Mackie asked if the District set the next Board meeting as the date at which the Committee will review the proposals received or if Ms. J. Walden wanted to move that to the August date to prevent having to meet during the summer. Ms. J. Walden stated that the District will do that at the August 7, 2018 meeting.

District Engineer- Not Present

Supervisor Requests:

There were no Supervisor requests.

TENTH ORDER OF BUSINESS	Adjournment

Ms. J. Walden asked ifthere were any other discussions. Hearing none, Ms. J. Walden suggested a motion to adjourn.

On MOTION by Mr. Julin, second by Ms. P. Walden, with all in favor, May 1, 2018 Board of Supervisors' Meeting for the Wyld Palms Community Development District was adjourned.

Secretary / Assistant Secretary	Chairperson / Vice Chairperson

WyldPalms Community Development District

Resolution 2018-05,
Approving an Annual Meeting Schedule for Fiscal Year 2018-2019

RESOLUTION 2018-05

A RESOLUTION OF THE BOARD OF SUPERVISORS OF WYLD PALMS COMMUNITY DEVELOPMENT DISTRICT ADOPTING THE ANNUAL MEETING SCHEDULE FOR FISCAL YEAR 2018-2019

WHEREAS, the Wyld Palms Community Development District (the "District") is a local unit of special-purpose government organized and existing in accordance with Chapter 190 Florida Statutes; and

WHEREAS, the District is required by Florida law to prepare an annual schedule of its regular public meetings which designates the date, time and location of the District's meetings; and

WHEREAS, the Board has proposed the Fiscal Year 2018-2019 annual  meeting  schedule as attached in Exhibit A;

NOW, THEREFORE BE IT RESOLVED BY THE BOARD OF THE WYLD PALMS COMMUNITY DEVELOPMENT DISTRICT

The Fiscal Year 2018-2019 annual public meeting schedule attached hereto and incorporated by reference herein as Exhibit A is hereby approved and will be published in accordance with the requirements of Florida law.

This Resolution shall become effective immediately upon its adoption.

PASSED AND ADOPTED THIS 7th DAY OF AUGUST, 2018.

ATTEST:	WYLDPALMS
COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson/Vice Chairperson

BOARD OF SUPERVISORS MEETING DATES WYLD PALMS DISTRICT
FISCAL YEAR 2018-2019

October 2, 2018
November  13, 2018
December 4, 2018
January 8, 2019
February  5, 2019
March 5, 2019
April 2, 2019
May 7, 2019
June 4, 2019
July 9, 2019
August 6, 2019
September  10, 2019

All meetings will convene at 4:00 P.M. on the specified dates at 6442 E. Turner Camp Road, Inverness, Florida 34426

Wyld Palms Community Development District

Resolution 2018-06,
Adopting the Fiscal Year 2019 Budget and Appropriating Funds

RESOLUTION 2018-05

A RESOLUTION OF THE BOARD OF SUPERVISORS OF WYLD PALMS COMMUNITY DEVELOPMENT DISTRICT ADOPTING THE ANNUAL MEETING SCHEDULE FOR FISCAL YEAR 2018-2019

WHEREAS, the Wyld Palms Community Development District (the "District") is a local unit of special-purpose government organized and existing in accordance with Chapter 190 Florida Statutes; and

WHEREAS, the District is required by Florida law to prepare an annual schedule of its regular public meetings which designates the date, time and location of the District's meetings; and

WHEREAS, the Board has proposed the Fiscal Year 2018-2019 annual  meeting  schedule as attached in Exhibit A;

NOW, THEREFORE BE IT RESOLVED BY THE BOARD OF THE WYLD PALMS COMMUNITY DEVELOPMENT DISTRICT

The Fiscal Year 2018-2019 annual public meeting schedule attached hereto and incorporated by reference herein as Exhibit A is hereby approved and will be published in accordance with the requirements of Florida law.

This Resolution shall become effective immediately upon its adoption.

PASSED AND ADOPTED THIS 7th DAY OF AUGUST, 2018.

ATTEST:	WYLDPALMS
COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson/Vice Chairperson

BOARD OF SUPERVISORS MEETING DATES WYLD PALMS DISTRICT
FISCAL YEAR 2018-2019

October 2, 2018
November  13, 2018
December  4, 2018
January 8, 2019
February 5, 2019
March 5, 2019
April 2, 2019
May  7, 2019
June 4, 2019
July 9, 2019
August  6, 2019
September  10, 2019

All meetings will convene at 4:00 P.M. on the specified dates at 6442 E. Turner Camp Road, Inverness, Florida 34426

RESOLUTION 2018-06

THE ANNUAL APPROPRIATION RESOLUTION OF THE WYLD PALMS COMMUNITY DEVELOPMENT DISTRICT ("DISTRICT") RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGETS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2018, AND ENDING SEPTEMBER 30, 2019; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2018, submitted to the Board of Supervisors ("Board") of the Wyld Palms Community Development District ("District") proposed budgets ("Proposed Budget") for the fiscal year beginning October 1, 2018 and ending September 30, 2019 ("Fiscal Year 2018/2019") along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and

WHEREAS, at least sixty (60) days prior to the adoption of the Proposed Budget, the District filed a copy of the Proposed Budget with the local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and

WHEREAS, the Board set a public hearing thereon and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and

WHEREAS, the District Manager posted the Proposed Budget on the District's website at least two days before the public hearing; and

WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that, prior to October  1st  of each year, the Board, by passage of the Annual Appropriation Resolution, shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year; and

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

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

SECTION 1. BUDGET

The Board has reviewed the Proposed Budget, a copy of which is on file with the office of the District Manager and at the District's Local Records Office, and hereby approves certain amendments thereto, as shown in Section 2 below.

The Proposed Budget, attached hereto as Exhibit "A," as amended  by the Board, is hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes ("Adopted Budget"), and incorporated herein by reference; provided, however, that the comparative figures contained in the Adopted Budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures.

The Adopted Budget, as amended, shall be maintained in the office of the District Manager and at the District's Local Records Office and identified as "The Budget for the Wyld Palms Community Development District for the Fiscal Year Ending September 30, 2019."

The Adopted Budget shall be posted by the District Manager on the District's official website within thirty (30) days after adoption, and shall remain on the website for at least 2 years.

SECTION 2. APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for Fiscal Year 2018/2019,  the sum of$ 	to be raised by the levy of assessments and/or otherwise, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion:

DEBT SERVICE FUND TOTAL GENERAL FUND TOTAL ALL FUNDS
SECTION 3. BUDGET AMENDMENTS

$------
$------
$ 	_

Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2018/2019 or within 60 days following the end of the Fiscal Year 2018/2019 may amend its Adopted Budget for that fiscal year as follows:

The Board may authorize an increase or decrease in line item appropriations within a fund by motion recorded in the minutes if the total appropriations of the fund do not increase.

The District Manager or Treasurer may authorize an increase or decrease in line item appropriations within a fund if the total appropriations of the fund do not increase and if the aggregate change in the original appropriation item does not exceed $10,000 or 10% of the original appropriation.

By resolution, the Board may increase any appropriation item and/or fund to reflect receipt of any additional unbudgeted monies and make the corresponding change to appropriations or the unappropriated balance.

Any other budget amendments shall be adopted by resolution and consistent with Florida law.

The District Manager or Treasurer must establish administrative procedures to ensure that any budget amendments are in compliance with this Section 3 and Section 189.016, Florida Statutes, among other applicable laws. Among other procedures, the District Manager or Treasurer must ensure that any amendments to budget under subparagraphs c. and d. above are posted on the District's website within 5 days after adoption and remain on the website for at least 2 years.

SECTION 4. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED THIS 7th DAY OF AUGUST, 2018.

ATTEST:		WYLD PALMS COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary

By:

Its:

"Exhibit A"
Wyld Palms Community Development District
Proposed Operations & Maintenance Budget through September 30, 2019

Actual through
3/31/18

FY 2018
Adopted Budget

FY 2019
Proposed Budget

Re
Other Financing Sources	$	745.00	$	67,210.00	$	69,710.00
Net Revenues	$	745.00	$	67,210.00	$	69,710.00

Administrative & Professional ExE!enses

Supervisor Fees	$	800.00	$	3,200.00	$	3,200.00	
Management	4,166.65	10,000.00	10,000.00	
Dissemination Agent		1,000.00	1,000.00	
District Counsel	2,360.00	8,000.00	8,000.00	
Audit		4,200.00	4,200.00	
Travel & Per Diem	318.53	100.00	400.00	
Telephone		50.00	50.00	
Postage & Shipping	60.13	60.00	120.00	
Copies	109.80	125.00	125.00	
Legal Advertising	244.45	2,500.00	900.00	
Website Maintenance	375.00	900.00	900.00	
Miscellaneous		750.00	375.00	
Dues, Licenses, and Fees	175.00	175.00	175.00	
Insurance	4,887.50	10,000.00	10,000.00	
Subtotal, Admin & Prof. Expenses	$	13,497.06	$	41,060.00	$	39,445.00	
Field ExE!enses				
Electric (SEGO - Clubhouse, Irrigation)	$	3,979.13	$	4,500.00	$	6,500.00	
Common Area Maintenance	142.68		3,000.00	
Pest Control	968.93	3,000.00	1,950.00	
Pool Service & Chemicals	4,388.00	7,200.00	7,200.00	
Water, Sewer (City of Inverness)	4,485.02	7,000.00	7,500.00	
Security	696.00	650.00	715.00	
Gas	20.14	500.00	100.00	
Telephone (Clubhouse)	1,700.62	3,300.00	3,300.00	
Subtotal, Field Expenses	$	16,380.52	$	26,150.00	$	30,265.00	
Total Administrative & Field Expenses	$	29,877.58	$	67,210.00	$	69,710.00	

Wyld Palms COD Proposed Debt Service Fund Budget
Series 2007A/B Special Assessment Bonds FY 2019 "Exhibit A, Continued"

FY 2019
Proposed Budget*

REVENUES*:		
Special Assessment Revenue Series 2007A	$	617,012.50	
Special Assessment Revenue Series 2007B**	10,192,180.00	
TOTAL REVENUES	$ 10,809,192.50	

EXPENDITURES*:		
Series 2007A -Interest 11/1/18	$	150,562.50	
Series 2007A- Interest 5/1/19	150,562.50	
Series 2007A - Principal 5/1/19	170,000.00	
Series 2007B -Interest 11/1/17	522,180.00	
Series 2007B - Principal 11/1/17	9,670,000.00	
TOTAL EXPENDITURES	$ 10,663,305.00	

EXCESS REVENUES	
$	145,887.50	

November 1, 2019 Series 2007A Debt Service Payment	
$	145,887.50	

*The District is in a state of default related to all of its bond debt service obliations. The District succesfully served as security for the repayment of its bond debt obligations. The property is now being marketed for s repay the District's bondholders. No bond debt service payments are anticipated until the foreclosed prope

**The District's Series 2007B Bonds matured on November 1, 2015. However, the 2007B Bonds have not service payments been made to bondholders.

WyldPalms
Community Development District

Fiscal Year 2019 SPE Budget

Wyld Palms Holdings, LLC
Proposed SPE Operating Budget, Oct 1, 2018 - Sept. 30, 2019 Expenses Related to Condo Plats I, II, and Ill

Revenues

Actual through
3.31.18

Adopted New Minimum Budget FY2018

Other Income and Other Financing Sources	$	4,059.13	$	36,800.00

Expenses

Hazard & General Liability Insurance for all Property & Residences	$	$	13,000.00	
Legal Counsel	$	5,590.00	$	5,000.00	
Property Management - Annual Fee	$	4,000.00	$	8,000.00	
Property Taxes	$	118,083.32	$	
Dues, Licenses and Fees	$	624.00	$	625.00	
Checking Account Fees	$	$	50.00	
Existing Condos - Ongoing Water/Utility Expenses	$	2,316.31	$	4,125.00	
Existing Condos - Ongoing Landscaping Maintenance	$	$	3,000.00	
Existing Condos - Maintenance (i.e., Inspections, Mold Testing, Gutter/Roof Clearing)	$	$	3,000.00	
SPE Undeveloped Property - Initial Landscaping Cleanup	$	$	
Total Expenses	$	130,613.63	$	36,800.00	

Wyld Palms Community Development District

Purchase and Sale Agreement

(provided under separate cover)

WyldPalms Community Development District

Review of Auditor Selection Committee Rankings & Selection of Auditor

Wyld Palms Community Development District Auditor Selection - Manager's Recommended Rankings

Criteria	Possible	
Grau &	
Grau Rec.	
Carr Riggs	
CRI Rec.	
	Points		Associates	Points		Ingram	Points	
			Qualified; at			Qualified,		
			least 4 CPAs			Multiple CPAs		
Ability of Personnel	20.0		on Staff	20.0		on Staff	20.0	
			Extensive					
Proposer's
Experience	
20.0		COD
Experience	
20.0		Extensive COD
Experience	
20.0	

Understanding of Scope of Work	

20.0		

Sufficient	

10.0		

Sufficient	

20.0	

Ability to Furnish
Required Services	
20.0	
Capable	
20.0	
Capable	
20.0	
				$6,000 +		

Price for Services	

20.0	$4,500 +
$4,700 =
$9,200	

20.0	$6,000 +
$6,000 =
$18,000	

13.9	
Total	100.0		90.0		93.9	

WyldPalms Community Development District

Ratification of Payment Authorization No. 122 - 125

WYLD PALMS
COMMUNITY DEVELOPMENT DISTRICT

Payment Authorization No. 122
5/2/2018

Item	
Payee	
Invoice	
General	
Capital	
No.		Billing#	Fund	Projects	
1	A Clear Water Pool				
	Pool Service April 2018	30113	$568.00		
	Urgent Repair	30188	$150.00		
2	Centurylink				
	Account#311851928 Mar16 -Apr15		$154.42		
	Account#312230189 Apr2018		$151.22		
3	Fishkind & Associates				
	Dist Management Fee Mar 2018	22393	$915.97		
	Dist Management Fee Apr 2018	22570	$911.78		
4	Chris Julin				
	Expenditure for fixing leak		$175.18		
5	City of Inverness Mar 2018				
	Account#1350001000	325264	$15.00		
	Account#1350001001	325265	$460.42		
	Account#1350010000	325274	$15.00		
	Account#1350011000	325275	$15.00		
	Account#1350013000	325277	$15.00		
	Account#1350017000	325281	$15.00		
	Account#1350022000	325286	$15.00		
	Account#1350023000	325287	$15.00		
6	Hopping Green & Sams				
	Billed through 02/23/18	99184	$493.50		
7	Schlabach Security and Sound				
	Apr-18	56663	$58.00		
	May-18	57077	$58.00		
8	Seco Energy				
	Accoun\#2011162501		$40.83		
	Account#2011322701 2/20/18 - 3/21/18		$583.64		
	Account #2011329201 2/20/18 - 3/21/18		$191.18		
	Account #2011362101 2/20/18-3/21/18		$27.56		
	Account #2011438701 2/20/18 - 3/21/18		$27.56		
	Account #2011976001 2/20/18 - 3/21/18		$28.92		
9	Tampa Bay Times				
	Advertising Run Date 4/23/18	628494	$405.20		

$5,506.38	$0.00

TOTAL	$5,506.38

WYLD PALMS'
COMMUNITY DEVELOPMENT DISTRICT

Payment Authorization No. 123
5/29/2018

Item
No.	Payee	Invoice
Billin.9.#	General
Fund	Capital
Proiects	

1	
All About Gates				
	Gate Repair	563	$172.25		
	Gate Repair
**" Both invoices have been paid	610	$380.96		
2	Centurylink				
	Account #311851928 Apr16 -May15		$149.04		
	Account#312230189 May 2018		$140.10		
3	Fishkind & Associates				
	Dist Management Fee May 2018	22729	$940.40		
4	FL Department of Health				
	Permit #09-60-00146		$250.00		
	Permit #09-60-00147		$125.00		
5	City of Inverness Apr 2018				
	Account#1350001000	330001	$9.55		
	Account#1350001001	330002	$540.26		
	Account#1350010000	330011	$70.12		
	Account#1350011000	330012	$9.55		
	Account#1350013000	330014	$71.34		
	Account#1350017000	330018	$23.94		
	Account#1350022000	330023	$44.17		
	Account#1350023000	330024	$70.12		
6	Schlabach Security and Sound				
	Jun-18	57349	$58.00		
7	Saco Energy				
	Account#2011162501 3/21/18 - 4/20/18		$41.06		
	Account #2011322701 3/21/18 - 4/20/18		$561.09		
	Account #2011329201 3/21/18 - 4/20/18		$186.91		
	Account #2011362101 2/20/18-3/21/18				
	Account #2011438701 3/21/18 - 4/20/18		$27.56		
	Account #2011976001 3/21/18 - 4/20/18		$29.01		
8	Wyld Palms CDD Meeting				
	Chris Julin		$200.00		
	Maurice McDaniel		$200.00		
	Patricia Walden		$200.00		

$4,500.43	$0.00

TOTAL

$4,500.43

 	

WYLD PALMS
COMMUNITY	DEVELOPMENT	DISTRICT

6/7/2018

Item No.	
Payee	
Invoice Billing#	
General Fund	
Capital Projects		
1	A Clear Water Pool					
	June Pool Service	30525	$568.00			
	Phosphate Treatment	1598	$475.00			
	Install Main Drain Gate	1595	$900.00			
2	Centurylink					
	Account#311851928 May16 -Jun15		$158.77			
3	Florida Pest Control					
	Pest Control	848203 6	$195.00			
4	Hopping Green & Sams					
	General Counsel Thru 4/27/18	100498	$648.95			
5	Wyld Palms COD Meeting
Maurice McDaniel Expense Report	--	
$87.74			
6	SECO Energy					
	Account# 2011362101 4/20/18-5/21/18		$27.56			
	Account#2011162501 4/20/18-5/22/18		$40.70			
	Account# 2011322701 4/20/18-5/21/18		$619.50			
	Account#2011976001 4/20/18-5/21/18
Account#2011438701 4/20/18-5/21/18	--
--	$29.01		
	Account#2011329201 4/20/18-5/21/18	--	$165.47		
			
$3,943.26	
$0.00	
		TOTAL	$3,943.26		
	Secretary		Chairman		

Payment Authorization No. 124

$27.56

WYLD PALMS
COMMUNITY	DEVELOPMENT DISTRICT

Payment Authorization No. 125
7/5/2018

Item	

Payee	

Invoice	

General	

Capital	
No.		Billing#	Fund	Projects	
1	Century link
Account#311851928 June16 -July15		
$149.27		
	Account#312230189 June 2018		$140.10		
2	Fishklnd & Associates
District Management Fee June 2018	
22895	
$908.33		
	Dissemination Services June 2018	22923	$1,000.00		
3	Hopping Green & Sams
General Counsel 5.31.2018	
100869	
$686.00		
4	Seco Energy				
	Account#2011162501 5/22/18 • 6/20/18		$41.06		
	Account #2011322701 5/21/18 - 6/20/18		$629.24		
	Account #2011329201 5/21/18 - 6/20/18		$166.57		
	Account #2011362101 5/21/18-6/20/18		$27.69		
	Account #2011438701 5/21/18 - 6/20/18		$27.56		
	Account#2011976001 5/21/18 - 6/20/18		$29.62		
5	Schlabach Security and Sound				
	Jul-18	57798	$58.00		
6	Tampa Bay Times
Advertising Run Date 6/01/18	
640708	
$71.70		
7	City of Inverness May 2018				
	Account#1350001000	334736	$55.12		
	Account#1350013000	334739	$56.34		
	Account #13500'17000	334743	$8.94		
	Account#1350022000	334748	$29.17		
	Account#1350023000	334749	$55.12		
			
$4,139.83	
$0.00	
		TOTAL	$4,139.83		

Secretary	Chairman

WyldPalms Community Development District

Consideration of Payment Authorization No. 126

WYLD PALMS
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 126
7/20/2018

Item
No.	Payee	Invoice
Billing_#	General
Fund	Capital
Prolects	

1	
A Clear Water Pool				
	Pool Service May 2018	30308	$568.00		
2	City of Inverness Apr 2018				
	Account# 1350001000	339469	$9.55		
	Account# 1350001001	339470	$226.36		
	Account# 1350010000	339479	$70.12		
	Account# 1350011000	339480	$7.60		
	Account# 1350013000	339482	$71.34		
	Account#1350017000	339486	$23.94		
	Account # 1350022000	339491	$44.17		
	Account# 1350023000	339492	$70.12		
3	Centurylink				
	Account# 312230189 July 2018		$289.70		
4	Fishkind & Associates				
	District Management Fee July 2018	23076	$921.49		
5	Florida Municipal Insurance Trust (FMIT				
	Insurance 17/18 Fund Year	7/1/2018	$2,443.75		
6	Schlabach Security and Sound				
	Monthly monitoring fee - July 2018	58189	$58.00		

$4,804.14	$0.00

TOTAL	$4,804.14

Secretary	Chairman

P.O. Box 5728 Ocala, FL 34478

}j 6J: ii	fs 7 i :I ;

''	·•·.'.·..··,-•:.. . .    ,./

r" Clear-water f'O

Invoice

Date	Invoice#	
4/30/2018	30308	

Wyld Palms Community Development District ATIN: William
12051 Corporate Blvd
Orlando FL 32817

	Terms	
	Due on receip't	
...  ··.   ·•	....	:.:..    ·,	·,
·,	...	Description	,•·•	Amount.•··..	..	
May Pool Service at Wyld Palms Commercial Pool 1399 Heron Pt Dr Inverness FL
c)J\\"v	1\')<> I'oO,
()$	'\ lo-
oo\ ·· oSl	568.00	

VISIT OUR WEBSITE AT:
www.aclearwaterpoolservice.com	
Total Amout Due of this Invoice	$568.00	
	Payments Applied	$0.00	
	BALANCE DUE Including any past due Invoices	$3,079.00	

FOR QUESTIONS OR APPOINTMENTS PLEASE CONTACT OUR OFFICE
(352) 246-1350 I sammye@flpoolproz.com

RECtJ\Jt.U	J\:,'L. 17 2018

WE APPRECIATE YOUR BUSINESS!!

\	'?½,®

4

0	Account Name: WYLD PALMS CDD

Ce ntu ryl ink

Account Number: 312230189

P.O. Box 1319
Charlotte, NC 28201-1319

Page:	1	of	6	ii
Bill Date: Jul. 01, 2018

149.60 

140.10

0
a
,,

Monthly Charges One-Time Charges Usage Charges Discount Adjustments
Taxes, Fees, and Surcharges
Late Fee

120.46
o.oo
0.00
0.00
0.00
19.64

m

0

l

,g

Just a friendly reminder that your account is past due. If you have already made your payment, thank you for bringing your account up to date.

§
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......

2
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..i.

•••PLEASE FOLD, TEAR HERE AND RETURN THIS PORTION WITH YOURl.,AYMENT"..	•

D

FOR CHANGE OF ADDRESS OR PAYMENT AUTHORIZATION:
Please check here and complete reverse. Thank You.

i RE.CEIVED	JUL O 9 2018

D

Account Number:
Amount Due By Jul. 23, 2018

312230189
289.70

>019 3□8 8886512 0001 008243 102
WYLD PALMS COD
12051 CORPORATE BLVD
ORLANDO, FL 32817-1450

111•I II   IIhIIMi1111, 11  11 111•11111111 11111l pl1'11II11•Ihi•IIII

CenturyLlnk
P.O. Box 1319
Charlotte, NC 28201-1319
Ill11IfI   I•1•11111111MIIii'•111,1,I..

111111 I

111

1lh11p111111, '1

000031223018930000000140103000000000070118000002897031000000
f  t/,\'d	p../vu,0

.

.:.: 
,:;J	Centuryl1nk®		Account Name: WYLD PALMS CDD Account Number: 312230189

P.O. Box 1319
Charlotte, NC 28201-1319

Important Notices an Information :

Page:	3	of	6
Bill Date: Jul. 01, 2018

Cramming occurs when unauthorized charges appear on your telephone bill. To help prevent unwanted third party charges on your bill, contact CenturyLink and request, at no charge, a bill block that will prevent
some third party charges such as charitable contributions, dial-up Internet by non-CenturyLink companies or other non-telecommunications charges from appearing on your bill.

EMBARQ Florida, Inc. OBA CenturyLink
LATE FEE REMINDER: Late fees may be charged each month for any eligible unpaid balances
not paid in full by the due date listed on your bill. The methods for calculating late fee amounts vary by state and product. For more information you may access Terms and Conditions and Tariff materials at http://www.centurylink.com/tariffs.

FREE Enrollment! With Control Center, you can update your billing information, view and pay your bill and much more. Visit us online at www.centu1ylink.com/business/login.

Centurylink should be notified within 90 days after the Centurylink Bill Date of any billing discrepancies on your statement.

l:3

I

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..,,....
(0

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.,	Centuryl 1n k0		Account Name:  WYLD PALMS COD Account Number: 312230189

P.O. Box 1319
Charlotte, NC 28201-1319

77 Anonymous Call Reject Call Forwarding
Caller ID With Call Waiting Multi Line 1 Party Business

Package Summary

Page:	5	of	6	nffl
Bill Date: Jul. 01, 2018

Package Charges	44.45			
Subtotal Package		88.90		
Package Taxes, Fees and Surcharges		11.26		
Total Package			100.16	

 	
2

I

Charge Detail
0
0

Local Service from JUL 01 to JUL 31

Product-ID: 352-344-9952

Facility Relocation Cost Recovery Fee	0.48			
Fed Universal Service Chg	1.47			
Subscriber Line & Access Recovery Charge	9.84			
Total Local Exchange Services		11.79		
Long Distance Line Charge	3.99			
Total Optional Features/Services		3.99		
Total Monthly Charges			15.78	
[ Charge Detail For 352-344-9952			15.78	
Product-ID: 352-344-9953				
Monthly Charges				
Facility Relocation Cost Recovery Fee	0.48			
Fed Universal Service Chg	1.47			
Subscriber Line & Access Recovery Charge	9.84			
Total Local Exchange Services		11.79		
Long Distance Line Charge	3.99			

Monthly Charges

r--

i

N

ig
&l

[ Charge Detail For 352-344-9953	15.78

Fishkind & Associates, Inc.
12051 Corporate Blvd.
Orlando, FL 32817

FISHKIND

&ASSOCIAfES

WyldPalms Community Development District
12051 Corporate Blvd.
Orlando, FL 32817

\) )\..\
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l-1,i

Invoice #: j23076
7/12/2018

Invoice

File: WyldPalmsDM District MQmt
Services:	Amount	
District Management Fee: July 2018   001-0  5\ - > -
Website Fee  c)df  - o SJ -3  Wo	· 1..-1 Cf- /f Postage  001- vSI - 3ooo -4  2 _ 6f Conference Calls VOi • 05) _J
D00	-   y I-	0/	'JI - o	833.33	
		75.00	
		3.76	
		9.40	

Please include the invoice number on your remittance and submit to:
Fishkind & Associates, Inc.
12051 Corporate Blvd.
Orlando, FL 32817
Ph: 407-382-3256
Fax: 407-382-3254
www.fishkind.com

Balance Due

RECEIVED	JUL	2 2018

$921.49

p1tneybowes9

Account Summary Report
Date Range: June 1, 2018 to June 30th, 2018 Meter Group: All Meters
Meter 1W00 - 1376538 OLD at ORLANDO, FL
Meter 4W00 - 0347354 at Q8_Lf\N_QQ,_ FL	
Meter Details

:ORLANDO,  FL
!OIU.ANOO;  .FL

',l','."'Me\J1c.H•rne:'. ,!' "!i. I HiiW1>ecj·ebPAcoouritNl)m1>er'!
/4WOO- 0347354	!0347354	j24978470
_ /iwoo: i:i1tis3110t0 !131tisJs	12-iii1s410

Account Summary

i;raric1iotai'

,Plece,h,\ j. 3'.}!P!:'11!=!!•tile<J ,;,;I

,Wyld Palms COO

8!	.! :7.6?i
.. ·1
$3,7 0,

MODERATOR

4751862 - Carol Harris {continued)	LOCATION	Orlando, FL

BILLING REF# 1	BILLING REF# 2	BILLING REF# 3
BILLING REF# 4

CONF. NO
,

COST CENTER	CONF. DATE"	CONF.  TITLE/ NAME/  ANI	TIME	SERVICE	ACCESS TYPE	PERSONS    UNITS	RATE     .	CHARGE	TAX	CALL TOTAL

14073823256	9:57AM • 10:01AM	GLOBAi.MEET® AUDIO	OLLFREE	1	4	0.09/MIN	0.36	p.09	2.57	
14073823256	9:59AM • 10:21AM	GLOBAlMEET® AUDIO	OLLFREE	1	22	0.09/MIN	1.98	P-48		
13866811772	9:59AM • l 0:21AM	GLOBAi.MEET® AUDIO	[rollFREE	1	22	0.09/MIN	1.98	p.48	-92	
	7:59PM	IMEET PLUS • MONTHLY			1	29.00/EACH	29.00	p.oo	129,00	

,..._     (\       \    '      A  -.  f'\._\J'-..05/25/2018

9008903	[\\ '"'.. '{\_..'.--''	PS/25/2018

-	'- )v--

P5/25/2018 P5/31/2018

 	. - ·-- 

TOTAL PRE·TAX	118.61	TOTAL USF/OTHER	21.75	TOTAL STATE TAX/OTHER	o.oo	TOTAL MODERATOR CHARGES	USDS140.36
-·      -	

BILLING REF# 1	BILLING REF# 2	BILLING REF# 3	
·BILLING REF# 4			
CONF. NO	COST CENTER	CONF. DATE	CONF. TITLE/ NAME/ ANI	TIME	SERVICE	ACCESS	TYPE	PERSONS	UNITS	RATE	CHARGE	TAX	CALL TOTAL	
9008903	\\ [\	\. ,\"\"-	5/01/2018	14072562503	3:55PM • 4:15PM	GLOBAi.MEET® AUDIO	OLL FREE	1	20	0.09/MIN	1.80	P-44	

.40	
	'\"l \' V\.j-.J'-	S/01/2018	18502227500	3:56PM • 5:00PM	GLOBAi.MEET® AUDIO	OLLFREE	1	64	0.09/MIN	5.76	.40		
9008903	.."	.	fl1rd'?	5/07/2018	13867367700	9:57AM • 10:38AM	GLOBAlMEET® AUDIO	OLL FREE	1	41	0.09/MIN	3.69	0.89	

0.05	
	\I._\\'-' -	'J5/07/2018	14079487908	9:59AM • 10:38AM	GLOBAi.MEET® AUDIO	roLLFREE		1	39	0.09/MIN	3.51	0.85		
	N\n.G\ ·, r {U\i.X11t	u5/07/2018	14072305032	10:28AM • 10:38AM	GLOBAi.MEET® AUDIO	OLL FREE		l	10	0.09/MIN	0.90	0.21		
9008903	\t-.. \ \ \ r---x	05/10/2018	14073823256	9:29AM • 9:34AM	GLOBAi.MEET® AUDIO	OLLFREE		l	5	0.09/MIN	0.45	0-1%	'J.56	
9008903	\	\ \	\	05/10/2018	14073823256	11:03AM • 11:06AM	GLOBAi.MEET® AUDIO	[rOLL FREE		l	3	0.09/MIN	0.27	p.06	J.33	
9008903	"\      i     '	\ o,--ti \	µ5/14/2018	17723455101	11:25AM • 11:47AM	GLOBAi.MEET@ AUDIO	OLL FREE	1	22	0.09/MIN	1.98	p-48	

6.28	
	\ \\ \.,N'l \	>Ji..	P5/14/2018	17866936554	11:30AM • 11:47AM	GlOBAlMEET@ AUDIO	Oll FREE	1	17	0.09/MIN	1.53	i,.38		
	.,,, U0l''-\'-.	PS/14/2018	13215437826	11:30AM • 11:47AM	GlOBAlMEET® AUDIO	OLL FREE	1	17	0.09/MIN	1.53	p.38		
9008903	r'-.,- .. n	JS/15/2018	18632266863	9:58AM • 10:20AM	GLOBAlMEET@ AUDIO	OLL FREE	1	22	. 0.09/MIN	1.98	p-48	

¥!.25	
	\::\IV\}\:.,	P5/15/2018	14075457500	10:04AM • 10:20AM	GLOBAlMEET® AUOIO	OLL FREE	1	16	0.09/MIN	1.44	p.35		
9008903 l	\/"\.1°1 (\-+( _I(	DS/15/2018	14078963317	12:54PM • 1:26PM	GLOBAi.MEET@ AUDIO	OLL FREE	1	32	0.09/MIN	2.88	0.70	

9.84	
	Mr>-V/\	DS/15/2018	18504252311	12:55PM • 1:25PM	GLOBAi.MEET® AUDIO	OLL FREE	1	30	0.09/MIN	2.70	0.65		
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MODERATOR

4751862 - Carol Harris (c:;ontinued)

LOCATION

Orlando, FL

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	'-<c,t--GUE OF c.,
,$""	Florida  Municipal Insurance Trust (FMIT)
Fourth Installment Billing - 17/18 Fund Year	
	DEPf,RTl,lllfT or 1115URAIIC£
AIID flNAIICIAl SERVICES	
FMIT #	1176	Invoice Date:	6/1/2018	Due Date:	7/1/2018

ATTN: Carol Harris
Wyld Palms Community Development District 12051 Corporate Boulevard
Orlando, FL 32817
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Please make check payable to:
Florida Municipal Insurance Trust
P.O. Box 1757
Tallahassee, FL 32302-1757

General Liability	Auto Liability	Auto Physical

Property	Workers

Total

	Damage		Compensation		
Gross Premium	$4,779.00	$0.00	$0.00	$4,996.00	$0.00	$9,775.00	
Total Net Premium	$4,779.00	$0,00	$0,00	$4,996.00	$0,00	$9,775.00	
Previous Activity						
Previous Invoices					$7,331.25	
Payment Received On 9/25/2017					($2,443.75)	
Payment Received On 12/14/2017					($2,443.75)	
Payment Received On 4/13/2018					($2,443.75)	
Total Balance Forward					$0,00	

Coverage	Premium	Total Net Premium	
General Liability Coverage	$1,194.75	$1,194.75	
Property Coverage	$1,249.00	$1,249.00	
Total Installment Amount	$2,443.75	

Total Due by 7/1/2018	$2,443.75
NOTE: Any change In premium from the previous installment is due to endorsement(s) to your policy. These endorsements are available to you on the FMIT website: http://insurance.flcities.com
Please see reverse side for a copy of our Premium Installment Plan and Penalty Polley.

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PINK  COPY  - Please return with your payment	WHITE COPY - For your records

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Invoice

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2181 W. Norvell Bryant Hwy.	I

Date	Invoice#	
7/15/2018	58189	

Lecanto, FL 34461

Job Location

Bill To

Lie# EF20001311

Wyld Palms Community Development District 12051 Corporate Blvd.
Orlando, FL 32817

Wyld Palms Community Development District Inverness Florida

Web Site	Terms	Rep	
www.sssonline.biz	Due on I st of Month	sss	

Quantity
I I Mon
I I Mon

Item Code

Description
Monthly Monitoring Fee (Sales Building/Orig Clubhouse)

Price Each
29.00

Amount
29.00

Monthly Monitoring Fee (Clubhouse) Aug 2018

29.00

29.00

(Going monthly till April 2018 then to quarterly if property not sold)

**$10.00 late fee charged each month payment is late.**

ATTENTION!
We now offer Auto Bill Pay by Credit Card, ACH from Checking or Savings.
Give us a call for details.

Thank you for your business.

Sales Tax (0.0%)

$0.00

Telephone#: (352) 527-3201
Fax#:	(352) 527-3230
***Alarm Monitoring Referral Program*** Receive up to three (3) months free alarm monitoring when you refer a new client to SSS!

Total
Payments/Credits

$58.00

$0.00

Balance Due

$58.00

RECEIVED	JUL 1 81016

Wyld Palms Community Development District

District's Financial Position and Budget to Actual YTD

Wyld Palms CDD
Statement of Activities As of 5/31/2018

General Fund	Special Revenue	Debt Service	Debt Service	Construction	General Fixed	Long Term	Total	
	Purpose Entity	Fund -A	Fund- B	Fund	Assets	Bond Debt		

Revenues

Other Income & Other Financing Sources	$51,152.50							$51,152.50	
Inter-Fund Transfers	(16,802.50)							($16,802.50)	
Other Income & Other Financing Sources		$126,423.70						$126,423.70	
Inter-Fund Transfers		16,802.50						$16,802.50	
Total Revenues	$34,350.00	$143,226.20	$0.00	$0.00	$0.00	$0.00	$0.00	$177,576.20	

Expenses

Supervisor Fees	$1,400.00		$1,400.00	
Management	6,666.64		$6,666.64	
District Counsel	2,853.50		$2,853.50	
Travel and Per Diem	318.53		$318.53	
Telephone	5.54		$5.54	
Postage & Shipping	68.50		$68.50	
Copies	139.05		$139.05	
Legal Advertising	649.65		$649.65	
Web Site Maintenance	600.00		$600.00	
Dues, Licenses, and Fees	175.00		$175.00	
Security	986.00		$986.00	
Electric	6,634.25		$6,634.25	
Gas	20.14		$20.14	
Water-Sewer	6,469.91		$6,469.91	
Amenity - Dues & License	375.00		$375.00	
Telephone, DSL, Cable - Clubhouse	2,371.66		$2,371.66	
General Insurance	7,331.25		$7,331.25	
General Repair & Maintenance	871.07		$871.07	
Pest Control	968.93		$968.93	
Swimming Pools	5,106.00		$5,106.00	
Management		$6,000.00	$6,000.00	
District Counsel		6,749.09	$6,749.09	
Postage & Shipping		6.59	$6.59	
Bank Fees		30.00	$30.00	
Miscellaneous		(2.93)	($2.93)	
Property Taxes		118,083.32	$118,083.32	

Wyld Palms COD Statement of Activities As of 5/31/2018

	General Fund	Special Revenue Purpose Entity	Debt Service Fund -A	Debt Service Fund - B	Construction Fund	General Fixed Assets	Long Term Bond Debt	Total	
Dues, Licenses, and Fees		624.00						$624.00	
Water-Sewer		3,148.85						$3,148.85	
Principal Payment - A Bond			$130,000.00					$130,000.00	
Interest Payments - A Bond			579,265.00					$579,265.00	
Trustee Services				$2,397.24				$2,397.24	
District Counsel				51,530.00				$51,530.00	
Interest Payments - 81 bond				261,090.00				$261,090.00	
Total Expenses	$44,010.62	$134,638.92	$709,265.00	$315,017.24	$0.00	$0.00	$0.00	$1,202,931.78	

Other Revenues {Ex11enses} & Gains {Losses}									
Interest Income	$25.56			$25.56	
Net Increase (Decrease) in FV of Inv	0.04			$0.04	
Interest Income		$283.08		$283.08	
Net Increase (Decrease) in FV of Inv		(11.99)		($11.99)	
Interest Income			$1,296.07	$1,296.07	
Net Increase (Decrease) in FV of Inv			149.57	$149.57	
Total Other Revenues (Expenses) & Gains (Losses)	$0.00	$0.00	$25.60	$271.09	$1,445.64	$0.00	$0.00	$1,742.33

Change In Net Assets	($9,660.62)	$8,587.28	($709,239.40)	($314,746.15)	$1,445.64	$0.00	$0.00	($1,023,613.25)

Net Assets At Beginning Of Year	$27,111.39	$2,971,846.32	($3,365,387.12)	($13,769,013.29)	$238,440.44	$11,933,735.14	$0.00	($1,963,267.12)

Net Assets At End Of Year	$17,450.77	$2,980,433.60	($4,074,626.52)	($14,083,759.44)	$239,886.08	$11,933,735.14	$0.00	($2,986,880.37)

Wyld Palms COD
Statement of Financial Position As of 5/31/2018

General Fund	Special Purpose Entity	Debt Service Fund-A

Assets	Debt Service Fund - B	Construction Fund	General Fixed Assets	Long Term Bond Debt	Total	
Current Assets
General Checking Account	
$20,035.43							
$20,035.43	
Due From Other Funds	693.75							$693.75	
General Checking Account		$9,877.35						$9,877.35	
Interest Receivable								$0.00	
Debt Service Reserve A1 Bond			$0.04					$0.04	
Revenue A1 Bond			41.69					$41.69	
Debt Service Reserve B1 Bond				$24,769.32				$24,769.32	
Revenue B1 Bond				0.73				$0.73	
Interest B1 Bond				0.01				$0.01	
Interest Receivable								$0.00	
Acquisition/Construction A1 Bond					$235,828.38			$235,828.38	
Deferred Cost A1 Bond					4,057.70			$4,057.70	
Total Current Assets	$20,729.18	$9,877.35	$41.73	$24,770.06	$239,886.08	$0.00	$0.00	$295,304.40	

Investments									
Amount Available  in Debt Service Funds	$24,811.79	$24,811.79
Amount To Be Provided	5,175,188.21	$5,175,188.21
Total Investments	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$5,200,000.00	$5,200,000.00

ProQe!:ri, Plant & Eguii;iment
Fixed Assets - Land	$2,971,250.00		$2,971,250.00 Other Fixed Assets (2007)		$8,987,265.00	$8,987,265.00
Other Fixed Assets (2008)	1,750,692.00	$1,750,692.00
Other Fixed Assets (2009)	1,195,778.14	$1,195,778.14

Total Property,  Plant & Equipment	$0.00	$2,971,250.00	$0.00	$0.00	$0.00	$11,933,735.14	$0.00	$14,904,985.14

Total Assets	$20,729.18	$2,981,127.35	$41.73	$24,770.06	$239,886.08	$11,933,735.14	$5,200,000.00	$20,400,289.54

Wyld Palms COD Statement of Financial Position
As of 5/31/2018

	General Fund	Special	Debt Service
Purpose Entity	Fund-A	Debt Service
Fund-8	Construction
Fund	General Fixed
Assets	Long Term Bond
Debt	Total	
		Liabilities and Net Assets						
Current Liabilities
Accounts Payable	
$3,278.41						
$3,278.41	
Due To Other Funds		$693.75					$693.75	
Accrued Expenses Payable		$159,087.50					159,087.50	
Due to Bondholders		3,915,580.75					3,915,580.75	
Accrued Expenses Payable			$261,090.00				261,090.00	
Due to Bondholders			13,847,439.50				13,847,439.50	
Total Current Liabilities	$3,278.41	$693.75	$4,074,668.25	$14,108,529.50	$0.00	$0.00	$0.00	$18,187,169.91	

Long Term Liabilities
Revenue Bonds Payable - Long-Term	$5,200,000.00	$5,200,000.00
Total Long Term Liabilities	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$5,200,000.00	$5,200,000.00

Total Liabilities	$3,278.41	$693.75	$4,074,668.25	$14,108,529.50	$0.00	$0.00	$5,200,000.00	$23,387,169.91

Net Assets
Net Assets, Unrestricted
Current Year Net Assets, Unrestricted

$490,502.10 (16,802.50)

490502.1
($16,802.50)

Net Assets - General Government
Current Year Net Assets - General Government

Net Assets, 270
Current Year Net Assets, 270

Net Assets - General Government
Current Year Net Assets - General Government

Net Assets, Unrestricted
Current Year Net Assets, Unrestricted

Net Assets, Unrestricted
Current Year Net Assets, Unrestricted

Net Assets, Unrestricted Net Assets, Unrestricted
Current Year Net Assets, Unrestricted

Net Assets - General Government
Net Assets, lnvd in Capital, Net of Debt

(463,390.71)
7,141.88

$3,471,726.78 126,670.60
(499,880.46)
(118,083.32)

($3,365,387.12)

(709,239.40)

($13,769,013.29)
(314,746.15)

($20,562.82)
(274,208.58)
1,445.64

533,211.84

$11,933,735.14

(463,390.71)
7,141.88

3,471,726.78
126,670.60

(499,880.46)
(118,083.32)

(3,365,387.12)
(709,239.40)

(13,769,013.29)

(20,562.82)

1,445.64

11,933,735.14

$17,450.77	$2,980,433.60	($j,074,§26.52)	($14,083,759.44)	$239,886.08	$11,933,735.14	$0.00	($2,931,137.48)

Total Net Assets

 	age	

Wyld Palms CDD
Statement of Financial Position As of 5/31/2018

General Fund	Special	Debt Service	Debt Service	Construction	General Fixed	Long Term Bond	Total	
	Purpose Entity	Fund -A	Fund - B	Fund	Assets	Debt		

Total Liabilities and Net Assets	$20,729.18	$2,981,127.35	$41.73	$24,770.06	$239,886.08	$11,933,735.14	$5,200,000.00	$20,456,032.43

Page 3

Wyld Palms CDD
Budget to Actual
For the Month Ending 05/31/2018

Year To Date
Actual	Budget	Variance	FY 2018
Adopted Budget

Revenues

Other Income & Other Financing Sources	$	51,152.50	$	44,806.64	$	6,345.86	$	67,210.00	
Net Revenues	$	51,152.50	$	44,806.64	$	6,345.86	$	67,210.00	

General & Administrative Ex1:1enses					
Supervisor Fees	$1,400.00	$2,133.36	$	(733.36)	$3,200	
Management	6,666.64	6,666.64		10,000	
Dissemination Agent	0.00	666.64	(666.64)	1,000	
District Counsel	2,853.50	5,333.36	(2,479.86)	8,000	
Audit	0.00	2,800.00	(2,800.00)	4,200	
Travel and Per Diem	318.53	66.64	251.89	100	
Telephone	5.54	33.36	(27.82)	50	
Postage & Shipping	68.50	40.00	28.50	60	
Copies	139.05	83.36	55.69	125	
Legal Advertising	649.65	1,666.64	(1,016.99)	2,500	
Web Site Maintenance	600.00	600.00		900	
Miscellaneous	0.00	500.00	(500.00)	750	
Dues, Licenses, and Fees	550.00	116.64	433.36	175	
General Insurance	7,331.25	6,666.64	664.61	10,000	
Field Ex1:1enses					
Electric	6,634.25	3,000.00	3,634.25	$4,500	
General Repair & Maintenance	871.07	0.00	871.07	0	
Common Area Maintenance				0	
Pest Control	968.93	2,000.00	(1,031.07)	3,000	
Pool Service & Chemicals				7,200	
Water, Sewer (City of Inverness)	6,469.91	4,666.64	1,803.27	7,000	
Security	986.00	433.36	552.64	650	
Gas	20.14	333.36	(313.22)	500	
Telephone (Clubhouse)	2,371.66	2,200.00	171.66	3,300	
Swimming Pools	5,106.00	4,800.00	306.00		

Total General & Administrative Expenses	$	44,010.62	$	44,806.64	$	(796.02)	$	67,210.00

Total Expenses	$ 	44,010.62	$		441806.64        $		(796.02)         $		67,210.00                                                                                                                   Net Income (Loss)	$		7,141.88		$		$	7,141.88	$