Central Lake Community Development District

Agenda June 10, 2022

AGENDA

Central Lake
Community Development District

219 E. Livingston Street, Orlando FL, 32801 Phone: 407-841-5524- Fax: 407-839-1526

June 3, 2022

Board of Supervisors Central Lake Community Development District

Dear Board Members:

The meeting of the Board of Supervisors of the Central Lake Community Development District will be held Friday, June 10, 2022 at 8:00 a.m. at the Mission Inn Resort, La Arcada Room, 10400 County Road 48, Howey-in-the-HiHs, Florida. PLEASE NOTE THE LOCATION OF THE MEETING. Following is the advance agenda for the meeting:

Roll Call
Public Comment Period
Organizational Matters
Administration of Oaths of Office to Newly Elected Board Members
Consideration of Resolution 2022-01 Canvassing and Certifying the Results of the Landowners' Election
Election of Officers
Consideration of Resolution 2022-02 Electing Officers
Approval of Minutes of the September 3, 2021 Board of Supervisors Meeting and Acceptance of the November 5, 2021 Landowners' Meeting
Consideration of Resolution 2022-03 Approving the Proposed Fiscal Year 2023 Budget and Setting a Public Hearing
Consideration of Agreement with Berger, Toombs, Elam, Gaines & Frank to Provide Auditing Services for the Fiscal Year 2021
Discussion Items
Staff Reports
Attorney
Engineer
District Manager's Report
Approval of Check Register
Balance Sheet and Income Statement
Presentation of Number of Registered Voters - 0
Supervisors Requests
Other Business
Next Meeting Date
Adjournment

The second order of business is the Public Comment Period where the public has an opportunity to be heard on propositions coming before the Board as reflected on the agenda, and any other items.

The third order of business is the Organizational Matters. Section A is the administration of the Oath of Office to the newly elected Board Members. There is no back-up material. Section B is the consideration of Resolution 2022-01 canvassing and certifying the Results of the landowners' election. A copy of the Resolution is enclosed for your review. Section C is the election of officers and Section D is the consideration of Resolution 2022-02 electing officers. A copy of the Resolution is enclosed for your review.

The fourth order of business is the approval of minutes from the September 3, 2021 Board of Supervisors meeting and acceptance of the November 5, 2021 landowners' meeting. Both minutes are enclosed for your review.

The fifth order of business is the consideration of Resolution 2022-03 approving the proposed Fiscal Year 2023 budget and setting a public hearing. Once approved, the proposed budget will be transmitted to the governing authorities at least 60 days prior to the final budget hearing. A copy of the Resolution and proposed budget are enclosed for your review.

The sixth order of business is the consideration of agreement with Berger, Toombs, Elam, Gaines & Frank to provide auditing services for the Fiscal Year 2021. A copy of the agreement is enclosed for your review.

The seventh order of business is Staff Reports. Sub-Section 1 of the District Manager's Report includes the check register being submitted for approval and Sub-Section 2 includes the balance sheet and income statement for your review. Sub-Section 3 is the presentation of the number of registered voters within the boundaries of the District. A copy of the letter from the Lake County Supervisor of Elections is enclosed for your review.

The balance of the agenda will be discussed at the meeting. In the meantime, if you should have any questions, please contact me.

Sincerely,

.!Jeoye,J.

George S. Flint District Manager

Cc:	Darrin Mossing, GMS
Dan Harrell, District Counsel Enclosures

SE.CTION Ill ·

SECTION A

RESOLUTION 2022-01

A RESOLUTION CANVASSING AND CERTIFYING THE RESULTS OF THE LANDOWNERS' ELECTION OF THE CENTRAL LAKE COMMUNITY DEVELOPMENT DISTRICT HELD PURSUANT TO SECTION 190.006(2), FLORIDA STATUTES

WHEREAS, pursuant to Section 190.006(2), Florida Statute, a landowners meeting is required to be held within 90 days of the District's creation and every two years following the creation of a Community Development District for the purpose of electing three (3) supervisors for the District; and

WHEREAS, following proper notice of once a week for 2 consecutive weeks in a newspaper of general circulation in the area of the District, the last day of such publication to be not fewer than 14 days or more than 28 days before the date of the election, such landowners' meeting was held on November 5, 2021, at which the below-recited persons were duly elected by virtue of the votes cast in their respective favor; and

WHEREAS, the Board of Supervisors by means of this Resolution desire to canvas the votes and declare and certify the results of said election;
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE CENTRAL LAKE COMMUNITY DEVELOPMENT DISTRICT:
The following persons are found, certified, and declared to have been duly elected as Supervisors of and for the District, having been elected by the votes cast in their favor as follows:

Supervisor	# of Votes	Terms	

Bud Beucher		27		4-YearTerm

Heather Miller		27	
Daniel Parks		24	

4-YearTerm 2-YearTerm

The terms of office shall commence immediately upon the adoption of this Resolution:

Adopted this 10th day of June, 2022.

Secretary/ Assistant Secretary	Chairman/Vice Chairman

2

SECTIOND·

RESOLUTION 2022-02

A RESOLUTION ELECTING OFFICERS OF THE CENTRAL LAKE COMMUNITY DEVELOPMENT DISTRICT

WHEREAS, the Board of Supervisors of the Central Lake Community Development District at a regular business meeting held on June 10, 2022 desires to elect the below recited persons to the offices specified.

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

1. The following persons were elected to the offices shown, to wit:

Chairman Vice Chairman Treasurer
Assistant Treasurer Secretary
Assistant Secretary Assistant Secretary Assistant Secretary Assistant Secretary

PASSED AND ADOPTED THIS 10th DAY OF JUNE, 2022.

Secretary / Assistant Secretary	Chairman / Vice Chairman

;,..

MINUTES

MINUTES OF MEETING CENTRAL LAKE
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Central Lake Community Development District was held Friday, September 3, 2021 at 8:00 a.m. at the Mission Inn Resort & Club, Legends Ballroom, 10400 CR 48, Howey-in-the-Hills, Florida.

Present and constituting a quorum were:

BudBeucher Michael Clary Heather Miller Daniel Parks

Chairman Assistant Secretary Assistant Secretary Assistant Secretary

Also present were:

George Flint	District Manager

The following is a summary of the minutes and actions taken at the September 3, 2021 meeting. A copy of the proceedings can be obtained by contacting the District Manager.

FIRST ORDER OF BUSINESS	Roll Call
Mr. Flint called the meeting to order and called the roll.

SECOND ORDER OF BUSINESS	Public Comment Period Mr. Mccallum asked what the role of the people on the Board is. Mr. Beucher stated I am the Chairman.
Mr. Flint stated I am the District Manager, the CDD is a government entity and we manage that entity.
Mr. McCallum asked is there a regulatory agency that oversees the COD?
Mr. Flint stated the CDD was created pursuant to Chapter 190, F.S. by Lake County and once it is created it is an independent government and governed by a five-member board. We comply with all the same requirements that cities and counties do as far as having an annual independent audit performed, all our meetings have to be advertised in the legal section of the paper, we have to comply with public records law and the Sunshine law. When we have to

follow statutory bidding requirements, all those items that a government would have to follow, we follow, but we are an independent special district. There is a framework that we have to operate under as a government and we follow that, but we are not accountable to Lake County, we are accountable to the constituents of the community.
Mr. Flint stated there are five Board members, one is not here and it takes three for a quorum.
Mr. McCallum stated so they don't have operating responsibilities within the utility itself.
Mr. Flint stated no, they are a policy setting Board, they are an elected Board that sets policy. I'm hired as the District Manager and I carry out the operations of the District. There is a Chairman, Bud, I'm the Secretary of the Board, the District Accountant is the Treasurer.

THIRD ORDER OF BUSINESS	Approval of the Minutes of July 30, 2021
Meeting

On MOTION by Mr. Beucher seconded by Mr. Clary with all in favor the minutes of the July 30, 2021 meeting were approved as presented.

FOURTH ORDER OF BUSINESS	Public Hearings

On MOTION by Mr. Beucher seconded by Ms. Miller with all in favor the public hearings were opened.

Rate Hearing
Consideration of Resolution 2021-02 Adopting the Proposed Rates for Fiscal Year 2022
Mr. Flint stated the first public hearing is a rate hearing to consider Resolution 2021-02 adopting the proposed rates for Fiscal Year 2022. You do have the proposed rate schedule that was considered at the last meeting that was provided to you and included in the agenda.
Since it is a public hearing, we will open the floor to public comment and if anyone has comments for the Board you can do so now.
Mr. McCallum asked is there an engineering component on the Board, is there a finance component on the Board?
Mr. Beucher stated we have an engineering firm that we hire as we need them and that is
BESH Engineering out of Tavares. Relative to the financial side of it we have the CPA that

audits our books every year and every month George produces statements for the CDD and we as a Board are responsible to review those statements and make sure they are accurate. We don't meet every month; we probably meet four times a year and typically we meet in the real estate office. We felt more people would come today because of the change in the water rates.
Mr. McCallum stated in my working life I was a utility consultant. In my early days in Jacksonville I did water and electric and gas rates. Rate structures are designed by customer classifications. That is what I want to know. You sent us information but the key information that was missing was consumption. You have these breakdowns on lots but not consumption. In general what classes of customers?
Mr. Beucher stated we have for water customers homeowners. Mr. McCallum asked is that broken down by condos or duplexes?
Mr. Beucher stated no, they are all treated the same. For our rate structures we allocated the amount of money that we think is appropriate for more than your allocation from St. Johns River Water Management District for your domestic consumption, approximately 8,700 gallons a month and that fee is $17.45 currently. St. Johns only gives us about 28" of irrigation water per year so you layer that on top because they will give us about 100 gallons per person per day in domestic consumption.
Mr. McCallum asked does every resident have an individual meter? Mr. Beucher responded yes.
Mr. McCallum stated the meter size determines the demand that residents can place on the system at any one given time and a 2" meter will pull more water than a½" meter.
Mr. Beucher stated we are not concerned by meter size they are all the same size meter; it is the aggregate consumption at the end of the month. We have residents who should be consuming less than 200,000 gallons and I have residents consuming 1 million gallons and we are getting tremendous pressure from St. Johns they want us to potentially spend a couple million to put in a lower Floridan Aquafer well and that cost gets passed on to the consumer. The only way to combat that is through conservation. It is not that your yard has to turn brown, it is not that your plants have to die, you have to be cognizant, you have to have rain click that works, you have to cap the sprinkler heads in your bushes because your bushes are well established and don't need that water. You need to make sure your sprinkler heads are segregated by type and type of vegetation.

Mr. McCallum asked is the commercial side of the property on the same water system?
Mr. Beucher responded parts of it are, the boulevard and the accounting office and real estate office are but Mission Inn meaning the resort and restaurant and clubhouse is on its own well and on its own system and has its own permit.
Mr. McCallum asked are the offices in our system billed the same way?
Mr. Beucher responded yes., they pay a minimum monthly bill of $17.45 per month that is the current 8,700 gallons. I don't think they go beyond that.
Mr. McCallum asked what about the golf course, are they through the ponds?
Mr. Beucher stated they are through.their own system and the CDD has nothing to do
with it.
Mr. McCallum stated all the costs with the exception of the new county building, that is
what this budget will reflect.
Mr. Beucher stated yes.
Mr. McCallum stated on each homeowner there is a fixed fee of $16.80 and the rest is consumption.
Mr. Beucher stated I thought it was $17.25 and proposed is $18.32 and it is 8,700 gallons. Mr. Mccallum asked is that purpose to offset any debt service?
Mr. Flint stated it is not debt service but your fixed costs and the variable is covered by the per gallon above that.
Mr. McCallum asked for the average single-family homeowner what percentage increase
is this?
Mr. Beucher stated if you are controlling yourself as you should, you might see a 4% or
5% increase.
Mr. Flint stated for someone who uses 10,000 gallons a month their bill would go up by

$3.76.

Mr. McCallum asked what is the average consumption?
Mr. Beucher stated we as a group consume 100% more than we are allocated by St. Johns

and we have been holding them off for 10-years and we have been unsuccessful in getting the residents to understand how important this is.
Ms. Hayes asked what is the total allocation allowed on your permit?

Mr. Beucher stated I can get back to you on that. I don't want to misspeak. I think the number of 45 million but I will find out.
Ms. Hayes asked has that been renewed or still pending?
Mr. Beucher stated we are in the process ofrenewing. It has not been renewed.
Ms. Hayes asked do the individual residence allocations vary based on the size of the lot? Mr. Beucher responded yes.
Ms. Hayes stated I'm not here to dispute, I don't think you have had a rate increase in a long time. I was in awe of the amount of water being used. I want to know the data as to the total allocation. Are the common areas watered within Los Colinas included in that allocation?
Mr. Beucher stated actually in the permit they segregate them but it does work to the aggregate. I think the total Los Colinas permit is somewhere in the 80 million gallon range but within those 45 million gallons is for homes. The balance is for common areas, the landscaping down the road. We have saved millions of gallons in the last year since we brought Yellowstone on in the common areas, but we have not been effective in the residential side.
Ms. Hayes asked would it be possible for someone to monitor monthly usage at the office and send out email alerts that you have reached your monthly consumption?
Mr. Beucher stated it is an interesting question. We do not have a dual line system, which is two pipes in front of your house, one for potable water for inside the home and one for irrigation. St. Johns would like us to run a dual line system for anything we do in the future because they would like us to lock off your meter that irrigates your yard if you are not compliant. That concerns me. The best thing we can do is tum off the irrigation and water when it needs to be watered.
I thought the Board was very thoughtful. We had not had a rate increase for a long time. The rate increase is marginal on the low end, less than $1 on the base rate and that is not punishing the compliant folks at all. We eliminated several tiered rates and went to a large rate from what we felt was more than a generous allocation and the person using 1 million gallons will pay.
Mr. Johnson asked does the HOA not have any authority to change any of our regulations regarding the penalties to usage?
Mr. Beucher responded they do not. The HOA, Mission Inn and CDD are working together and are in the process of getting a new modified set of standards for yards. One of the

things that has come up since our community was built is St. Johns says you can't have more than 50% of your yard in grass, the other 50% has to be in bushes. The reason is grass is where your water goes and you have to segregate your heads by function as I mentioned earlier. We will talk about mulch standards as well because the more you mulch your plant material the more water it holds and the better it is for your plants.
Mr. Johnson asked what is the average allocated usage per household?
Mr. Beucher stated a villa home or club home is probably 140,000 gallons in a year, an estate lot might be 220,000 gallons. The rate consultant has to present all of that and her job is to help us get the biggest allocation we can. We try to be very clear with the District about how many homes in different categories so we can make a compelling argument that the allocation they want to give us is too low. When we got our first 20-year permit I think we had 120 gallons per person per day of domestic water, they are now pushing 70 and 50 gallons per person per day. We have looked at a clock that would be mandated under this review from the HOA and the developer that is cellular and the body (landscaping company, CDD) can tum them off when it is raining. That would be a good tool for conservation.
Mr. Flint sated we will close the public comment portion of the public hearing and bring it back to the Board. You have Resolution 2021-02 in your agenda and attached to that are the new proposed rates. I have also provided a comparison of the existing and proposed. This new rate schedule reduces the number of blocks to three and the top block kicking in at 20,000 gallons. There are other adjustments as indicated on the comparison. You have seen this previously this is what was advertised and provided to the public.

On MOTION by Mr. Clary seconded by Ms. Miller with all in favor Resolution 2021-02 was approved.

Budget Hearing
Consideration of Resolution 2021-03 Adopting the Fiscal Year 2022 Budget and Relating to the Annual Appropriations
Mr. Flint stated we have the public hearing for consideration of adoption of the budget, Resolution 2021-03. Attached to the resolution is the proposed budget and it is substantially the same as what you saw when you approved it earlier this year. It is basically a flat budget; we don't have a good handle on the impact of the rate adjustment at this point so we kept our assumptions the same. When we have some experience after the rates are implemented, we can

adjust the budget in future years depending on how consumption may have been curbed by the higher upper rates.
This is a public hearing, are there any comments from the public on the proposed budget for Fiscal Year 2022?
There being none, the public comment portion was closed and we will bring it back to the Board. Is there any Board discussion and if not, a motion to approve Resolution 2021-03 would be in order.

On MOTION by Ms. Miller seconded by Mr. Beucher with all in favor Resolution 2021-03 was approved.

On MOTION by Mr. Beucher seconded by Mr. Parks with all in favor the public hearings were closed.

FIFTH ORDER OF BUSINESS	Ratification of Agreements
Additional Services Agreement with BESH Halff Associates, Inc.
Mr. Flint stated we have some agreements that need to be ratified by the Board. The first is with BESH Halff the engineering firm the District uses on some of our engineering requirements. This is for $1,072.50 related to coordinating locating services to tie the old plant to the new plant. This was executed by the Chairman and we are asking the Board to ratify his action in signing this agreement.

On MOTION by Mr. Clary seconded by Ms. Miller with all in favor the additional services agreement with BESH Halff Associates, Inc. was ratified.

Water and Wastewater Plant Services Agreement (4) from General Utilities Corporation
Mr. Beucher stated as we start the 870,000-gallon wastewater plant that has been idle since it was built 12 years ago, Plant Technicians who has been our service provider told us they were unable based on available staff to continue to take care of this. We hired Mr. Tom Felton's company, General Utilities Corporation to take care of the water plant and sewer plant and keep us compliant with 11 our reporting requirements. He comes highly recommended by the folks at BESH Halff.

Mr. Flint stated not all these proposals should be in here. The Frozen Grove wastewater plant is for the CDD. The others are for Mission Inn.
Mr. Beucher stated as we open the new plant our testing costs on average $2,300 a month to remain compliant with DEP.

On MOTION by Mr. Clary seconded by Mr. Beucher with all in favor the water and wastewater plant services agreement with General Utilities Corporation was approved.

SIXTH ORDER OF BUSINESS	Discussion of Engineering Services RFQ
Mr. Flint stated at the last meeting you authorized us to issue a request for qualifications for engineering services. Under the Florida Statutes anything over $30,000 per year has to be bid under the consultant's competitive negotiation act and it is done through an RFQ process where price is not one of the factors. We did advertise and we also sent it directly to BESH and received no responses. I think it would be advisable to authorize us to reissue the RFQ and work on getting proposals. At this point you have no responses.

On MOTION by Mr. Beucher seconded by Mr. Parks with all in favor staff was authorized to re-issue the RFQ for engineering services.

SEVENTH ORDER OF BUSINESS	Staff Reports
Attorney
Mr. Flint stated we have been working with District Counsel on revising the interlocal agreement with the Town of Howey in the Hills regarding provision of wastewater services to areas that are within the Town where the Town is the retail provider. We are in discussions in that regard and will be bringing something back to the Board in the future for action.

Engineer
There being none, the next item followed.

Manager
Approval of Check Register

On MOTION by Mr. Beucher seconded by Ms. Miller with all in favor the check register was approved.

Mr. Flint presented the check register from July 23, 2021 through August 27, 2021 in the amount of $20,741.76.

Balance Sheet and Income Statement
A copy of the financials was included in the agenda package.

Approval of Fiscal Year 2022 Meeting Schedule
Mr. Flint stated each year you have to set an annual meeting schedule and in the past you had a notice that indicates you will meet on an as needed basis and when we do meet, we will meet all the statutory noticing requirements.

On MOTION by Mr. Beucher seconded by Mr. Clary with all in favor the notice indicating that the Board will meet on an as needed basis in Fiscal Year 2022 was approved.

EIGHTH ORDER OF BUSINESS	Supervisor's Requests
There being none, the next item followed.

NINTH ORDER OF BUSINESS	Other Business
There being none, the next item followed.

TENTH ORDER OF BUSINESS	Next Meeting Date
Mr. Flint stated the next meeting date is not established at this point we will need to set a date to consider responses to the engineering RFQ but we will time those.

ELEVENTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. Parks seconded by Ms. Miller with all in favor the meeting adjourned at 8:52 a.m.

Secretary/Assistant Secretary	ChairmanNice Chairman

CENTRAL LAKE COMMUNITY DEVELOPMENT DISTRICT
LANDOWNERS MEETING

The Central Lake Community Development District landowners' meeting was held Friday, November 5, 2021 at 8:00 a.m. at the Mission Inn Real Estate Office, 1080 San Luis, Howey-in­ the-Hills, Florida.

Present were:

Jason Showe Bud Beucher

The following is a summary of the minutes and actions taken at the November 5, 2021 landowners' meeting and a copy of the proceedings can be obtained by contacting the District Manager.

FIRST ORDER OF BUSINESS	Call to Order
Mr. Showe called the landowners meeting to order.

SECOND ORDER OF BUSINESS	Determination of Number of Voting Units
Represented
Mr. Showe stated we have 27 voting units in the room.

THIRD ORDER OF BUSINESS	Election of a Chairman for the Purpose of
Conducting the Landowners' Meeting
Mr. Showe stated if there is no objection I would like to nominate myself as Chairperson for purposes of conducting the landowners' election.

FOURTH ORDER OF BUSINESS	Nominations for the Position of Supervisor
Mr. Showe stated we received nominations for three board members, Mr. Beucher, Ms.
Miller and Mr. Parks.

FIFTH ORDER OF BUSINESS SIXTH ORDER OF BUSINESS

Casting of Ballots Tabulation of Ballots

November 5, 2021	Central Lake CDD

Mr. Showe stated Mr. Beucher and Ms. Miller received 27 votes and Mr. Parks received 24 votes. Mr. Beucher and Ms. Miller will serve four-year terms of office and Mr. Parks will serve a two-year term of office.

SEVENTH ORDER OF BUSNESS	Landowners Questions and Comments
There being none, the landowners meeting adjourned.

2

SECTION V

RESOLUTION 2022-03

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CENTRAL LAKE COMMUNITY DEVELOPMENT DISTRICT APPROVING PROPOSED BUDGETS FOR FISCAL YEAR 2022/2023 AND SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW; ADDRESSING TRANSMITTAL, POSTING AND PUBLICATION REQUIREMENTS; ADDRESSING SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has heretofore prepared and submitted to the Board of Supervisors ("Board") of the Central Lake Community Development District ("District") prior to June 15, 2022, proposed budgets ("Proposed Budget") for the fiscal year beginning October 1, 2022 and ending September 30, 2023 ("Fiscal Year 2022/2023"); and

WHEREAS, the Board has considered the Proposed Budget and desires to set the required public hearing thereon.

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

PROPOSED BUDGET APPROVED. The Proposed Budget prepared by the District Manager for Fiscal Year 2022/2023 attached hereto as Exhibit A is hereby approved as the basis for conducting a public hearing to adopt said Proposed Budget.

SETTING A PUBLIC HEARING. A public hearing on said approved Proposed Budget is hereby declared and set for the following date, hour and location:

DATE: HOUR: LOCATION:

September 2, 2022 8:00A.M.
Mission Inn Resort, La Arcada 10400 County Road 48
Howey-in-Hills, FL 34737

TRANSMITTAL OF PROPOSED BUDGET TO LOCAL GENERAL PURPOSE GOVERNMENTS. The District Manager is hereby directed to submit a copy of the Proposed Budget to Lake County at least 60 days prior to the hearing set above.

POSTING OF PROPOSED BUDGET. In accordance with Section 189.016, Florida Statutes, the District's Secretary is further directed to post the approved Proposed Budget on the District's website at least two days before the budget hearing date as set forth in Section 2, and shall remain on the website for at least 45 days.

PUBLICATION OF NOTICE. Notice of this public hearing shall be published in the manner prescribed in Florida law.

SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.

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

PASSED AND ADOPTED THIS 10th DAY OF JUNE, 2022.

ATTEST:	CENTRAL LAKE COMMUNITY DEVELOPMENT DISTRICT

 	

Secretary

Exhibit A: Fiscal Year 2022/2023 Budget

Chairman, Board of Supervisors

•	•	•	•	• •

Central Lake
Community Development n,istrict

Proposed Budget
FY 2023

Table of Contents

1		Water & Sewer Fund

2-5		Water & Sewer Narrative 

6		Reservation & Maintenance Fund 

7-9		Reservation & Maintenance Narrative 

CENTRAL LAKE
Community Development District

Water & Sewer Fund Budget Flscal Year 2023

	ADOPTED BUDGET	ACTUAL THRU	NEXT
5	PROJECTED
THRU	PROPOSED
BUDGET	
	FY2022	04/30/22	MONTHS	9/30/22	FY2023	

REVENUES:						
Water Revenue	$130,000	$91,028	$60,230	$151,258	$150,000	
Sewer Revenue	$165,000	$111,321	$67,890	$179,211	$170,000	
Wholesale Sewer Revenue - Lot Closings	$50,688	$33,691	$26,736	$60,427	$60,500	
Wholesale Sewer Revenue - Boondocks	$3,888	$2,268	$1,620	$3,888	$3,888	
Wholesale Sewer Revenue - School	$3,000	$2,531	$1,372	$3,903	$4,000	
Wholesale Sewer Revenue - BishopsGate	$23,155	$23,155	$0	$23,155	$23,155	
Mission Inn Irrigation	$10,000	$3,229	$3,680	$6,909	$10,000	
Las Colinas HOA Irrigation	$45,000	$16,767	$16,767	$33,534	$45,000	
Miscellaneous Income	$2,000	$1,064	$500	$1,564	$1,500	
CIAC/Meter Fees	$32,500	$22,121	$3,250	$25,371	$25,000	
Interest	$0	$3	$2	$5	$0	
TOTAL REVENUES	$4651231	$307,178	$182,047	$4111 ,225	$493,043 J	
EXPENDITURES:						
Administrative:						
Attorney Fees	$5,000	$683	$1,318	$2,000	$5,000	
Engineering	$3,500	$4,094	$2,500	$6,594	$3,500	
Annual Audit	$3,500	$0	$3,500	$3,500	$3,600	
Management Fees	$37,132	$21,660	$15,472	$37,132	$37,132	
Information Technology	$1,600	$933	$667	$1,600	$1,800	
Website Maintenance	$800	$467	$333	$800	$1,000	
Telephone	$50	$0	$0	$0	$25	
Postage	$1,750	$878	$722	$1,600	$1,750	
Insurance	$3,638	$3,422	$0	$3,422	$4,110	
Printing & Binding	$500	$129	$151	$280	$350	
Legal Advertising	$1,500	$613	$888	$1,500	$1,500	
Office Supplies	$500	$56	$365	$421	$500	
Property Taxes	$1,300	$1,081	$0	$1,081	$1,300	
Dues, Licenses & Subscriptions	$175	$175	$0	$175	$175	
Other Current Charges	$3,500	$1,775	$1,290	$3,065	$3,500	
Total Administrative	$64,444	$35,964	$27,205	$63,169	sss,242 I	
Operations:						
Electric	$30,000	$47,624	$58,970	$106,594	$125,000	
Testing	$20,000	$0	$0	$0	$0	
Sludge Pumping	$15,000	$9,288	$13,972	$23,260	$25,000	
Labor	$10,000	$5,037	$3,598	$8,634	$8,634	
Chemicals	$8,100	$6,156	$6,493	$12,649	$13,500	
Repairs	$25,000	$5,915	$15,000	$20,915	$20,000	
Mowing	$2,000	$867	$881	$1,748	$2,000	
Backup Fuel	$1,500	$0	$0	$0	$334	
Property Insurance	$5,513	$5,764	$0	$5,764	$6,925	
Dues, Licenses & Subscriptions	$2,500	$251	$2,000	$2,251	$2,500	
Utility Maintenance	$4,000	$27,639	$26,175	$53,814	$60,000	
Plant Lease	$269,175	$95,614	$68,295	$163,909	$163,909	
Contingency	$8,000	$0	$0	$0	$0	

Total Operations	
$400z'1B7	$2041153	
$195,385	
$399,538	s421,ao2 I	
TOTAL EXPENDITURES	$465,231	$240,117	$222,589	$462,707	$493,043)	
EXCESS REVENUES (EXPENDITURES)	$0	$67,061	($40,542}	$26,519	$01	

REVENUES:
WATER REVENUE
Represents charges for potable water consumption to th eDistrict's utility customers. The fee is based upon adopted rates set by the District's Board of Supervisors.

SEWER REVENUE
Represents charges for wastewater treatment to the District's utility customers. The monthly fee is $36.75 per residential sewer account for customers connected to potable water and sewer service and $42 per residential account for customers connected only to sewer service.

WHOLESALE SEWER REVENUE
Represents sewer only charged to Town of Howey in the Hills, for meter sewer from the School based on monthly usage, Boondocks Restaurant which pays a flat rate per month and Bishops Gate which pays a flat rate annually.

MISSION INN IRRIGATION
Represents all the irrigation water used for Mission Inn Resort property.

LAS COLINAS HOA IRRIGATION
Currently there are 20 accounts, which represent irrigation water used by the HOA.

MISCELLANEOUS INCOME
Each new account that is added to the Utility System or change in resident is charged an activation fee. The District anticipates 4 new/changed connections for Fiscal Year 2023, and the current rate is $50 per account. Also, included in this category are the late fee penalties and disconnection fees.

CIAC/METER FEES
Each new account that is added to the Utility System is charged for Contribution in Aid of Construction (CIAC) and a meter fee and the current charges are as follows:

CIAC-Water	$1,732.50	
CIAC-Sewer	$3,517.50	
CIAC - Expansion	$3,250	
Meter Fee	$498.75	

EXPENDITURES:
ADMINISTRATIVE:

ATTORNEY FEES
The District's legal counsel, Gonano & Harrell, will be providing general legal services, i.e. attendance and preparation for Board of Supervisors' meetings, review operating and maintenance contracts, etc. The expense will be split 50/50 with the RAM fund.

ENGINEERING
The District's Engineer will be providing general engineering services to the District, i.e., attendance and preparation for Board of Supervisors' meetings, review of invoices and requisitions and various projects assigned as directed by the Board of Supervisors and the District Manager.

ANNUAL AUDIT
The District is required by Florida Statutes to contract with an independent certified public account for an audit of its financial records on an annual basis. The District has contracted with Berger, Toombs, Elam, Gaines & Frank for this service.

MANAGEMENT FEES
The District has contracted with Governmental Management Services-Central Florida, LLC to provide Management, Accounting and Recording Secretary Services for the District. The services include, but not limited to, recording and transcription of board meetings, administrative services, budget preparation, all financial reporting, annual audits, etc.

INFORMATION TECHNOLOGY
The District has contracted with Governmental Management Services-Central Florida, LLC for costs related to District's information systems, which include but are not limited to video conferencing services, cloud storage services and servers, security, accounting software, etc.

WEBSITE MAINTENANCE
The District has contracted with Governmental Management Services-Central Florida, LLC for the cost associated with monitoring and maintaining the District's website created in accordance with Chapter 189, Florida Statutes. These services include site performance assessments, security and firewall maintenance, updates, document uploads, hosting and domain renewals, website backups, etc.

TELEPHONE
Telephone and fax expenses.

POSTAGE
The charges for the mailing of Board meeting agendas, checks for vendors, invoices for utility billing customers and any other required correspondence.

INSURANCE
The District currently has General Liability and Public Officials' coverages with Florida Insurance Alliance (FIA). FIA specialized in providing insurance coverage for governmental agencies. This expense will be split 50/50 with the RAM fund.

PRINTING & BINDING
Printing and binding agenda packages for Board meetings, printing of utility bills, stationary, envelopes, etc.

LEGAL ADVERTISING
The District is required to advertise various notices for Board meetings, public hearings, etc. in a newspaper of general circulation.

OFFICE SUPPLIES
The District incurs charges for supplies that may need to be purchased during the fiscal year including copier and printer toner cartridges, paper, pens, file folders, labels, paper clips, binders and other such office supplies.

PROPERTY TAXES
The District currently has two folios with ad valorem taxes that are paid annual to Bob McKee, Lake County Tax Collector. This expense is split 50/50 with the RAM fund.

Parcel: 2620250003-000-01300
Parcel: 2720250001-000-02400

DUES, LICENSES & SUBSCRIPTIONS
The District is required to pay an annual fee to the Department of Economic Opportunity for
$175.

OTHER CURRENT CHARGES
Represents bank charges and any other expenses incurred during the fiscal year.

OPERATIONS

ELECTRIC
The District currently has six (6) accounts with Duke Energy. They are as follows:

	Account#	Address	Amount	Amount	
9100 8904 1731	26325 Avenida Las Collnas Lift	$110	$1,320	
9100 89041905	10400 County Road 48, Wtr Tnnt Plant	$1,050	$12,600	
9100 8904 2097	26325 Avenida Las Collnas Sewer Plant	$6,700	$80,400	
9100 8904 2295	10400 County Road 48, Waste Water Plant	$1,000	$12,000	
9100 8904 2500	9251 Avenida San Pablo Lift Station	$30	$360	
9100 8904 2675	26000 Avenida Las Collnas	$120	$1,440	
	Contingency		$16,880	
Total			$125,000	

For FY2022, this expense was allocated 80% to Water & Sewer ($28,000) and 20% to RAM ($7,000). For FY2023, Water & Sewer fund will cover 100% of electric expenses.

SLUDGE PUMPING
The District must have sludge pumped from the plant, transported out for treatment and disposal.

LABOR
The District utilizes employees of Mission Inn Resort to perform various services on behalf of the District.

Description	Monthly
Amount	Annual
Amount	
Onsite Contracted Services
Total	$720		$8,634	
$8,634	

CHEMICALS
The District purchases various chemicals used in conjunction with the wastewater treatment plant from Hawkins, Inc. For FY2022, this expense will be split 90/10 with the RAM fund. For FY2023, Water & Sewer fund will cover 100% of this expense.

REPAIRS
Represents all maintenance and repair work performed in the District water facility.

MOWING
The District utilizes employees of Mission Inn Resort to mow/maintain District property. This expense will be allocated 20% to Water & Sewer and 80% to RAM.

PROPERTY INSURANCE
The District currently has Property coverage with Florida Insurance Alliance (FIA). FIA specialized in providing insurance coverage for governmental agencies. This expense will be split 50/50 with the RAM fund.

DUES & LICENSES
Represents any necessary dues and licenses associated with the operation of the water and wastewater facility.

UTILITY MAINTENANCE
The District will contract with a vendor for service the water system to insure reliability. The monthly plant inspection, collection and analysis of samples, well monitoring etc. General Utilities is currently providing these services.

PLANT LEASE
The lease rent paid to Sewer & Water Plant Investments, LLC. Fee is paid as a fixed monthly amount of $13,659.09, plus year end surplus revenues calculated based upon agreement with the District.

	CENTRAL LAKE	
Community Development District

Reservation & Maintenance Fund Budget
Flscal Year 2023

	ADOPTED BUDGET	ACTUAL
THRU	NEXT 5	PROJECTED
THRU	PROPOSED BUDGET	
	FY2022	04130/22	MONTHS	9/30/22	FY2023	

REVENUES:						
RAM Revenue	$108,000	$63,104	$44,600	$107,704	$107,040	
Miscellaneous Income	$0	$26	$0	$26	$0	
Interest	$200	$52	$25	$77	$50	
Carry Forward Surplus	$234,640	$124,443	$0	$124,443	$27,329	

TOTAL REVENUES	
$342,840	
$187,626	
$44,625	
$232,251	$134,410 I	
EXPENDITURES:						
Administrative:						
Attorneys Fees	$10,000	$683	$1,318	$2,000	$5,000	
Postage	$250	$42	$38	$80	$150	
Insurance	$3,638	$3,422	$0	$3,422	$4,110	
Legal Advertising	$500	$0	$0	$0	$0	
Property Taxes	$1,300	$1,081	$0	$1,081	$1,300	
Other Current Charges	$1,000	$0	$0	$0	$500	
Total Administrative	$16,688	$5,227		$1,356	$6,583	s11,060 I	

Operations:						
Electric	$7,500	$11,906	$0	$11,906	$0	
Repairs & Maintenance	$5,000	$31,016	$6,750	$37,766	$20,000	
Mowing	$8,000	$3,466	$3,525	$6,991	$8,000	
Property Insurance	$5,513	$5,764	$0	$5,764	$6,925	
Refuse Service	$1,600	$872	$608	$1,480	$1,600	
Operating Supplies	$5,000	$567	$563	$1,130	$2,500	
Chemicals	$1,000	$684	$0	$684	$0	
Permits	$5,000	$3,313	$0	$3,313	$5,000	
Reserves	$45,700	$0	$0	$0	$0	
Utility Maintenance	$0	$20,578	$8,725	$29,303	$20,000	
Capital OuUay	$15,000	$80,106	$19,894	$100,000	$59,334	

Total Operations	
$99,313	
$158,274	
$40,065	
$198,339	$123,359 I	

TOTAL EXPENDITURES	
$116,000	
$163,501	
$41,420	
$204,921	$134,410 I	
EXCESS REVENUES (EXPENDITURES)	$226,840	$24,124	$3,205	$27,329	sol	

REVENUES:
RAM REVENUE
The District adopted a Reservation and Maintenance Fee ("RAM Fee"). The fee is $4.00 per month per equivalent residential connection (ERC).

MISCELLANEOUS INCOME
Represents penalties on RAM accounts for late payment of monthly charges. The rate is 1.5% per month on outstanding balances.

INTEREST
The District generates funds off of funds invested with the State Board of Administration.

EXPENDITURES:
ADMINISTRATIVE:

ATTORNEY FEES
The District's legal counsel will be providing general legal services, i.e. attendance and preparation for Board of Supervisors' meetings, review operating and maintenance contracts, etc. The expense will be split 50/50 with the Water & Sewer fund.

POSTAGE
The charges for the mailing of Board meeting agendas, checks for vendors, invoices for utility billing customers and any other required correspondence

INSURANCE
The District currently has General Liability and Public Officials' coverages with Florida Insurance Alliance (FIA). FIA specialized in providing insurance coverage for governmental agencies. This expense will be split 50/50 with the Water & Sewer fund.

PROPERTY TAXES
The District currently has two folios with ad valorem taxes that are paid annual to Bob McKee, Lake County Tax Collector. This expense is split 50/50 with the Water & Sewer fund.

Parcel: 2620250003-000-01300
Parcel: 2720250001-000-02400

OTHER CURRENT CHARGES
Represents bank charges and any other expenses incurred during the fiscal year.

0 FERATIONS:
ELECTRIC
The District currently has six (6) accounts with Duke Energy. They are as follows:

	Account#	Address	Amount	Amount	
9100 89041731	26325 Avenida Las Colinas Lift	$110	$1,320	
9100 89041905	10400 County Road 48, Wtr Trmt Plant	$1,050	$12,600	
9100 8904 2097	26325 Avenida Las Colinas Sewer Plant	$6,700	$80,400	
9100 8904 2295	10400 County Road 48, Waste Water Plant	$1,000	$12,000	
9100 8904 2500	9251 Avenida San Pablo Lift Station	$30	$360	
9100 8904 2675	26000 Avenida Las Colinas	$120	$1,440	
	Contingency		$16,880	
Total			$125,000	

For FY2022, this expense was allocated 80% to Water & Sewer ($28,000) and 20% to RAM ($7,000). For FY2023, Water & Sewer fund will cover 100% of electric expenses.

REPAIRS & MAINTENANCE
Represents all maintenance and repair work performed in the facility.

MOWING
The District utilizes employees of Mission Inn Resort to mow/maintain District property. This expense will be allocated 20% to Water & Sewer and 80% to RAM.

PROPERTY INSURANCE
The District currently has Property coverage with Florida Insurance Alliance (FIA). FIA specialized in providing insurance coverage for governmental agencies. This expense will be split 50/50 with the Water & Sewer fund.

REFUSE SERVICE
The District has a contract with Waste Management for the rental of a dumpster.

Account#	
Address	Monthly
Amount	Annual
Amount	
16-45237-03006

Total	10400 County Road 48 Treatment Plant Contingency	$122	$1,459
$141	
			$1,600	

OPERATING SUPPLIES
Represents estimated costs of any supplies purchased for onsite operations, repairs and maintenance not included in other budgeted line items.

CHEMICALS
The District purchases various chemicals used in conjunction with the wastewater treatment plant from Hawkins, Inc. For FY2022, this expense will be split 90/10 with the RAM fund. For FY2023, Water & Sewer fund will cover 100% of this expense.

PERMITS
Represents estimated costs for any permit fees that may be required during the fiscal year.

UTILITY MAINTENANCE
The District will contract with a vendor for service the water system to insure reliability. The monthly plant inspection, collection and analysis of samples, well monitoring etc. General Utilities is currently providing these services.

CAPITAL OUTLAY
Represents estimated costs for capital outlay expenses.

SECTION VI

t tt Berger, Toombs, Elam,
'-QI Gaines & Frank
Certified Public Accountants  PL

600 Citrus Avenue
Suite 200
Fort Pierce, Florida 34950
7721461-6120 II 461-1155
FAX: 7721468-9278

September 13, 2021

Central Lake Community Development District Governmental Management Services
1408 Hamlin Avenue, Unit E St. Cloud, FL 34771

The Objective and Scope of the Audit of the Financial Statements

You have requested that we audit the financial statements of Central Lake Community Development District, which comprise governmental activities and each major fund as of and for the year ended September 30, 2021 which collectively comprise the basic financial statements. We are pleased to confirm our acceptance and our understanding of this audit engagement by means of this letter for the year ending September 30, 2021.

The objectives of our audit are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but Is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with auditing standards generally accepted in the United States of America (GAAS) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users made on the basis of these financial statements. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

The Responsibilities of the Auditor

We will conduct our audit in accordance with (GAAS). Those standards require that we comply with applicable ethical requirements. As part of an audit in accordance with GAAS, we exercise professional judgement and maintain professional skepticism throughout the audit. We also:

Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion.

Fort Pierce / Stuart

Member AICPA

Member AICPA Division for CPA Firms Private Companies practice Section

Member FICPA

r,rh Berger, Toombs, Elam,
<:'QI Gaines & Frank
Certifiedl'\&Ao:ountants PL

Central Lake Community Development District September 13, 2021
Page 2

Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances but not for the purpose of expressing an opinion on the effectiveness of the District's internal control. However, we will communicate to you in writing concerning any significant deficiencies or material weaknesses in internal control relevant to the audit of the financial statements that we have identified during the audit.

Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

Conclude, based on the audit evidence obtained, whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District's ability to continue as a going concern for the reasonable period of time.

Because of the inherent limitations of an audit, together with the inherent limitations of internal control, an unavoidable risk that some material misstatements may not be detected exists, even though the audit is properly planned and performed in accordance with GMS.

We will maintain our independence in accordance with the standards of the American Institute of Certified public Accountants.

f	Berger, Toombs, Elam,
,QI	Gaines & Frank
Certified Public: Accountants PL

Central Lake Community Development District September 13, 2021
Page 3

The Responsibilities of Management and Identification of the Applicable Financial Reporting Framework

Management is responsible for:

Identifying and ensuring that the District complies with the laws and regulations applicable to its activities, and for informing us about all known violations of such laws or regulations, other than those that are clearly inconsequential;

The design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the District involving management, employees who have significant roles in internal control, and others where the fraud could have a material effect on the financial statements; and

Informing us of its knowledge of any allegations of fraud or suspected fraud affecting the District received in communications from employees, former employees, analysts, regulators, short sellers, vendors, customers or others.

The Board is responsible for informing us of its views about the risks of fraud within the entity, and its knowledge of any fraud or suspected fraud affecting the entity.

Our audit will be conducted on the basis that management acknowledges and understands that it has responsibility:

To evaluate subsequent events through the date the financial statements are issued or available to be issued, and to disclose the date through which subsequent events were evaluated in the financial statements. Management also agrees that it will not conclude on subsequent events earlier than the date of the management representation letter referred to below;

For the design, implementation and maintenance of internal control relevant to the preparations of fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; and

To provide us with:

Access to all information of which management is aware that is relevant to the preparation and fair presentation of the financial statements including information relevant to disclosures;

Draft financial statements, including information relevant to their preparation and fair presentation, when needed to allowed for the completion of the audit in accordance with the proposed timeline;

ti Berger, Toombs, Elam,
,O,, Gaines & Frank
Certified PubllcAccounr.ants PL

Central Lake Community Development District September 13, 2021
Page 4

Additional information that we may request from management for the purpose of the audit; and

Unrestricted access to persons within the District from whom we determine it necessary to obtain audit evidence.

As part of our audit process, we will request from management written confirmation concerning representations made to us in connection with the audit, including among other items:

That management has fulfilled its responsibilities as set out in the terms of this arrangement letter; and

That it believes the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole.

Reporting

We will issue a written report upon completion of our audit of Central Lake Community Development District's financial statements. Our report will be addressed to the Board of Central Lake Community Development District. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion, add an emphasis-of-matter or other-matter paragraph(s), or withdraw from the engagement.

Records and Assistance

During the course of our engagement, we may accumulate records containing data that should be reflected in the Central Lake Community Development District books and records. The District will determine that all such data, if necessary, will be so reflected. Accordingly, the District will not expect us to maintain copies of such records in our possession.

The assistance to be supplied, including the preparation of schedules and analyses of accounts, has been discussed and coordinated with Teresa Viscarra. The timely and accurate completion of this work is an essential condition to our completion of the audit and issuance of our audit report.

Other Relevant Information

In accordance with Government Auditing Standards, a copy of our most recent peer review report has been provided to you, for your information.

Either party may unilaterally terminate this agreement, with or without cause, upon sixty (60) days written notice subject to the condition that the District will pay all invoices for services rendered prior to the date of termination.

Berger, Toombs, Elam,
Gaines & Frank
Certi.'M!d Public Aanint.ns Pl.

Central Lake Community Development District September 13, 2021
Page 5

Fees, Costs and Access to Workpapers

Our fees for the services described above are based upon the value of the services performed and the time required by the individuals assigned to the engagement, plus direct expenses. Invoices for fees will be submitted in sufficient detail to demonstrate compliance with the terms of this engagement. Billings are due upon submission. Our fee for the services described in this letter for the year ending September 30, 2021 will not exceed $3,500, unless the scope of the engagement is changed, the assistance which Central Lake Community Development District has agreed to furnish is not provided, or unexpected conditions are encountered, in which case we will discuss the situation with you before proceeding. All other provisions of this letter will survive any fee adjustment.

In the event we are requested or authorized by Central Lake Community Development District or are required by government regulation, subpoena, or other legal process to produce our documents or our personnel as witnesses with respect to our engagement for Central Lake Community Development District, Central Lake Community Development District will, so long as we are not a party to the proceeding in which the information is sought, reimburse us for our professional time and expenses, as well as the fees and expenses of our counsel, incurred in responding to such requests.

The audit documentation for this engagement is the property of Berger, Toombs, Elam, Gaines, & Frank and constitutes confidential information. However, you acknowledge and grant your assent that representatives of the cognizant or oversight agency or their designee, other government audit staffs, and the U.S. Government Accountability Office shall have access to the audit documentation upon their request and that we shall maintain the audit documentation for a period of at least three years after the date of the report, or for a longer period if we are requested to do so by the cognizant or oversight agency.

Access to requested documentation will be provided under the supervision of Berger, Toombs, Elam, Gaines, & Frank audit personnel and at a location designated by our Firm.

fft( Berger, Toombs, Elam,
,OJ Gaines & Frank
Certified Publlc Accountants PL

Central Lake Community Development District September 13, 2021
Page 6

Information Security- Miscellaneous Terms

Berger, Toombs, Elam, Gaines & Frank is committed to the safe and confidential treatment of Central Lake Community Development District's proprietary information. Berger, Toombs, Elam, Gaines & Frank is required to maintain the confidential treatment of client information in accordance with relevant industry professional standards which govern the provision of services described herein. Central Lake Community Development District agrees that it will not provide Berger, Toombs, Elam, Gaines & Frank with any unencrypted electronic confidential or proprietary information, and the parties agree to utilize commercially reasonable measures to maintain the confidentiality of Central Lake Community Development District's information, including the use of collaborate sites to ensure the safe transfer of data between the parties.

If any term or provision of this arrangement letter is determined to be invalid or unenforceable, such term or provision will be deemed stricken and all other terms and provisions will remain in full force and effect.

Because Berger, Toombs, Elam, Gaines & Frank will rely on Central Lake Community Development District and its management and Board of Supervisors to discharge the foregoing responsibilities, Central Lake Community Development District holds harmless and releases Berger, Toombs, Elam, Gaines & Frank, its partners, and employees from all claims, liabilities, losses and costs arising in circumstances where there has been a known misrepresentation by a member of Central Lake Community Development District's management, which has caused, in any respect, Berger, Toombs, Elam, Gaines & Frank's breach of contract or negligence. This provision shall survive the termination of this arrangement for services.

This letter constitutes the complete and exclusive statement of agreement between Berger, Toombs, Elam, Gaines, & Frank and Central Lake Community Development District, superseding all proposals, oral or written, and all other communications, with respect to the terms of the engagement between the parties.

Berger, Toombs, Elam,
,QI	Gaines & Frank
C.nlfi!dPublicAa:our.tants Pl

Central Lake Community Development District September 13, 2021
Page 7

Please sign and return the attached copy of this letter to indicate your acknowledgment of, and agreement with, the arrangements for our audit of the financial statements including our respective responsibilities.

Sincerely,

tAFRANK
J. W. Gaines, CPA

Confirmed on behalf of the addressee:

	 , ---

Judson B. Baggett MBA, CPA, CVA, Partner
Marci Reutimann CPA, Partner

11 6815 Dairy Rood Zephyrhills, FL 33542
") {813) 788-2155
A (813) 782-8606

Report on the Firm's System of Quality Control

To the Partners	October 30, 2019
Berger, Toombs, Elam, Gaines & Frank, CPAs, PL
and the Peer Review Committee of the Florida Institute of Certified Public Accountants

We have reviewed the system of quality control for the accounting and auditing practice of Berger, Toombs, Elam, Gaines & Frank, CPAs, PL, (the firm), in effect for the year ended May 31, 2019. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants (Standards).

A summary of the nature, objectives, scope, limitations of, and the procedures performed in a System Review as described in the Standards may be found at aicpa.org/prsummary. The summary also includes an explanation of how engagements identified as n.ot performed or reported in conformity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating.

Firm's Responsibility

The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported in conformity with professional standards, when appropriate, and for remediating weaknesses in its system of quality control, if any.

Peer Reviewer's Responsibility

Our responsibility is to express an opinion on the design of the system of quality control, and the firm's compliance therewith based on our review.

Required Selections and Considerations

Engagements selected for review included engagements performed under Government Auditing Standards, including a compliance audit under the Single Audit Act.

As a part of our peer review, we considered reviews by regulatory entities as communicated by the firm, if applicable, in determining the nature and extent of our procedures.

Opinion

In our opinion, the system of quality control for the accounting and auditing practice• of Berger, Toombs, Elam, Gaines & Frank, CPAs, PL, in effect for the year ended May 31, 2019, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies), or fail. Berger, Toombs, Elam, Gaines & Frank, CPAs, PL has received a peer review rating of pass.

Member American Institute of Certified Public Accountants (AICPA) and Florida Institute of Certified Public Accountants (FICPA) National Association of Certified Valuation Analysts (NACVA)

ADDENDUM TO ENGAGEMENT LETTER BETWEEN BERGER, TOOMBS, ELAM, GAINES AND FRANK AND CENTRAL LAKE COMMUNITY DEVELOPMENT DISTRICT
(DATED SEPTEMBER 13, 2021)

Public Records. Auditor shall, pursuant to and in accordance with Section 119.0701, Florida Statutes, comply with the public records laws of the State of Florida, and specifically shall:

Keep and maintain public records required by the District to perform the services or work set forth in this Agreement; and

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

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

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

Auditor acknowledges that any requests to inspect or copy public records relating to this Agreement must be made directly to the District pursuant to Section 119.0701(3), Florida Statutes. If notified by the District of a public records request for records not in the possession of the District but in possession of the Auditor, the Auditor shall provide such records to the District or allow the records to be inspected or copied within a reasonable time. Auditor acknowledges that should Auditor fail to provide the public records to the District within a reasonable time, Auditor may be subject to penalties pursuant to Section 119.10, Florida Statutes.

IF THE AUDITOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE AUDITOR'S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO TIDS AGREEMENT/CONTRACT, THE AUDITOR MAY CONTACT THE CUSTODIAN OF PUBLIC RECORDS FOR THE DISTRICT AT:

GMS-SF,LLC
1408 HAMLIN AVENUE, UNIT E ST. CLOUD, FL 34771 TELEPHONE: 407-841-5524 EMAIL: GFLINT@GMSCFL.COM

Auditor: J.W. G	
By:

Title: Direct/	

-,.

District: Central Lake CDD

By:		

Title: --------

Date: September 13, 2021	Date: --------

SECTION V.11-1

SECTION C

SECTION 1

Central Lake
Community Development District
Check Run Summary
August 27, 2021 thru May 31, 2022

Fund	Date	CheckNo.'s		Amount	
Water & Sewer Fund	9/13/21	2241-2249	$	43,047.84	
	9/30/21	2250-2253	$	10,827.19	
	10/12/21	2254-2258	$	12,230.63	
	10/23/21	2259-2261	$	3,463.35	
	11/23/21	2262-2270	$	27,427.91	
	12/10/21	2271-2276	$	13,856.58	
	1/14/22	2277-2281	$	14,208.61	
	2/23/22	2282-2289	$	31,526.55	
	3/23/22	2290-2294	$	15,500.96	
	4/15/22	2295-2300	$	26,795.09	
	5/18/22	2301-2306	$	39,578.12	
			$	238,462.83	
RAMFund	9/30/21	86-88	$	88,478.66	
	10/12/21	89	$	1,170.00	
	11/23/21	90	$	5,335.38	
	12/10/21	91	$	46,199.51	
	1/14/22	92	$	3,313.00	
	3/23/22	93	$	41,838.56	
			$	186,335.11	
			
$	424,797.94 I	

AMOUNT	#	
*	3,600.00	
-3-,6-00-.0-0 002241	
*	20.38		
*	1.07		
*	55.01		
*	2.90		

DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS

9/13/21 00009

9/13/21 00013

9/13/21 00057

9/09/21 85485	202109 302-53600-43200

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

12HRS TRUCK TIME-SLUDGE
AMERICAN PIPE & TANK
8/31/21 7-485-01 202108 301-51300-42000
DELIVERY 8/23/21
8/31/21 7-485-01 202108 300-13100-10300
DELIVERY 8/23/21
9/07/21 7-493-10 202108 301-51300-42000
DELIVERY 8/28/21
9/07/21 7-493-10 202108 300-13100-10300
DELIVERY 8/28/21

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

FEDEX
8/31/21 1793-001 202108 301-51300-31500
REV OF COMM/AGREE/RECORDS 8/31/21 1793-001 202108 300-13100-10300
REV OF COMM/AGREE/RECORDS

- - - - - - - - - -

1,974.00

-

- - - - - - - - -
*
*	1,974.00

79.36 002242

9/13/21 00001

9/13/21 00101

9/13/21 00101

9/13/21 00004

GONANO & HARRELL

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

9/01/21 196	202109 301-51300-34000
MANAGEMENT FEES SEPT21
9/01/21 196	202109 301-51300-34100
INFORMATION TECH SEPT21 9/01/21 196	202109 301-51300-51000
OFFICE SUPPLIES SEPT21
9/01/21 196	202109 301-51300-42000

9/01/21 196	202109 300-13100-10300	*	5.20	
9/01/21 196	202109 301-51300-47000	*	46.05	

POSTAGE SEPT21
POSTAGE SEPT21 COPIES SEPT21
9/01/21 196	202109 301-51300-51000
W&S BILLING ENVELOPES

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

GOVERNMENTAL MANAGEMENT SERVICES
9/01/21 1773AUG2 202108 302-53600-12000 LABOR SERVICES - AUG21
MISSION INN RESORT & CLUB
9/07/21 09032021 202109 301-51300-49000
BANQUET ROOM MTG RESERV.
MISSION INN RESORT & CLUB
8/11/21 S0165445 202108 300-13100-10300 QTY.5 SUNSTATE METERBOXES

- - - - - - - - - - -3-,9-48-.0-0 002243

3,004.17

*
*	166.67
*	15.30
*	98.90

*	274.11

719.53

- - - - - - - - - - -3-,6-10-.4-0 002244
*

242.00

- - - - - - - - - - - -7-19-.5-3 002245
*

152.86

- - - - - - - - - - - -2-42-.0-0 002246
*

CTLW CTL LK W&S	TVISCARRA

DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
8/11/21 10056944 202107 300-13100-10300
HALFF-WWTF PERMIT RENEWAL 8/11/21 10056944 202107 300-13100-10300
HALFF-UTILITY LOCATING
8/11/21 10056944 202107 300-13100-10300
HALFF-TRMT FAC ACTIVATION 8/12/21 4219	202107 300-13100-10300
INSTALL SPARE BLOWER
8/13/21 4246	202108 302-53600-46000
INSTALL 1/2" BALL VALVE 8/16/21 S0165606 202108 300-13100-10300
QTYlO SUNSTATE 1" T-lOMTR 8/23/21 S0164895 202107 300-13100-10300
QTY12 NEPT T-10 REG BOXES

*	195.00
*	1,072.50
*	1,839.60
*	753.08
*	286.38
*	3,179.08
*	123.05

AMOUNT	#

9/13/21 00138

MISSION INN GOLF & TENNIS RESORT
9/13/21 09132021 202109 300-22000-10100
DEPOSIT REFUND LOT #22 9/13/21 09132021 202109 300-22000-10100
DEPOSIT REFUND LOT #68 9/13/21 09132021 202109 300-22000-10100
DEPOSIT REFUND LOT #80

- - - - - - - - - - -7-,6-01-.5-5 002247

1,625.00

*

*	1,625.00
*	1,625.00

9/13/21 00093

9/13/21 14320

VENEZIA HOWEY, LLC
202109 300-15500-10000

- - - - - - - - - - -4-,8-75-.0-0 002248

5,764.00

*

FY22 PROPERTY INSURANCE

9/13/21 14320

202109 300-15500-10000

*	5,764.00

FY22 PROPERTY INSURANCE

9/13/21 14320

202109 300-15500-10000

*	3,422.00

FY22 GEN.LIAB/PUBLIC OFFC

9/13/21 14320

202109 300-15500-10000

*	3,422.00

FY22 GEN,LIAB/PUBLIC OFFC

EGIS INSURANCE & RISK ADVISORS

- - - - - - - - - - -18-,3-72-.0-0 002249

9/30/21 00009

9/30/21 00013

9/21/21 85576	202109 302-53600-43200

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

REMOVE DEBRIS/JET CLEAN
AMERICAN PIPE & TANK
9/21/21 7-507-76 202109 301-51300-42000
DELIVERY 9/13/21
9/21/21 7-507-76 202109 300-13100-10300

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

DELIVERY 9/13/21

*	710.00

20.47

*

- - - - - - - - - - - -7-10-.0-0 002250
*	1.08

9/30/21 00002

FEDEX
8/31/21 04149911 202108 301-51300-48000
NOTICE OF RULE AMENDMENT

* - - - - - - - - - -

21.55 002251

162.50

CTLW CTL LK W&S	TVISCARRA

DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
8/31/21 04149911 202108 301-51300-48000
NOT.TO AMEND OPER.POLICY 8/31/21 04149911 202108 301-51300-48000
RFQ FOR ENGINEERING SERVS 8/31/21 04149911 202108 301-51300-48000
NOT.TO ADOPT FY22 BUDGET

*	744.38
*	518.76
*	545.00

AMOUNT	#

9/30/21 00138

ORLANDO SENTINEL
9/30/21 09302021 202109 300-22000-10100
DEP REFUND #21,33,34,38
9/30/21 09302021 202109 300-22000-10100
DEPOSIT REFUND LOT#42

- - - - - - - - - -1-,9-70-.64-

6,500.00

-

*
*	1,625.00

002252

10/12/21 00057

VENEZIA HOWEY, LLC

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

9/30/21 1793-001 202109 301-51300-31500
REV DRAFT AGREE/RECORDS 9/30/21 1793-001 202109 300-13100-10300
REV DRAFT AGREE/RECORDS

- - - - - - - - - - -8-,1-25-.0-0 002253

315.00

*

*	315.00

GONANO & HARRELL
10/12/21 00001 10/01/21 197	202110 301-51300-34000
MANAGEMENT FEES OCT21
10/01/21 197	202110 301-51300-34200
WEBSITE ADMIN OCT21
10/01/21 197	202110 301-51300-34100
INFORMATION TECH OCT21 10/01/21 197	202110 301-51300-51000
OFFICE SUPPLIES OCT21
10/01/21 197	202110 301-51300-42000
POSTAGE OCT21
10/01/21 197	202110 300-13100-10300
POSTAGE OCT21
10/01/21 197	202110 301-51300-47000
COPIES OCT21

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

-	GOVERNMENTAL MANAGEMENT SERVICES 10/12/21 00148 10/08/21 336455	202109 302-53600-46300
WTR PLT INSPECT/ANALYSES

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

GENERAL UTILITIES
10/12/21 00101 10/01/21 1773SEP2 202109 302-53600-12000
LABOR SERVICES - SEPT21

- - - - - - - - - - - - 6-30-.0-0 002254

3,094.33

*

*	66.67
*	133•.33
*	20.97
*	100.20
*	5.27
*	31.05

1,143.00

- - - - - - - - - - -3-,4-51-.8-2 002255
*

719.53

*

- - - - - - - - - - -1-,1-43-.0-0 002256

1,156.67

*

MISSION INN RESORT & CLUB
10/12/21 00004	9/13/21 S0166014 202108 300-13100-10300
SUNSTATE T-10 l" CHAMBER

- - - - - - - - - - - -7-19-.5-3 002257

CTLW CTL LK W&S	TVISCARRA

DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS

CUP SERVICES-COD/NEW DEV CUP SERVICES-COD/NEW DEV CUP SERVICES-COD/NEW DEV HAWKINS-ULTRA CHLORINE

AMOUNT	#

-6-,2-86-.2-8 002258

43.35 002259

- -1-70-.0-0 002260
-3-,2-50-.0-0 002261

9/19/2139	202106 301-51300-31100	*
9/19/21 39A	202107 301-51300-31100	*
9/19/21 39B	202108 301-51300-31100	*
9/22/21 6027081 202109 302-53600-52000	*
9/22/21 6027081 202109 300-13100-10300	*
9/26/21 09262021 202109 302-53600-46100	*
9/26/21 09262021 202109 300-13100-10300	*
- - - - - - - - - - - - - - - - - - - - - - - - - -M-ISSION INN GOLF & TENNIS RESORT	- -
DELIVERY 10/1/21
10/12/21 7-530-25 202110 300-13100-10300	*
10/19/21 7-537-32 202110 301-51300-42000	*
10/19/21 7-537-32 202110 300-13100-10300	*
FEDEX	- -
NOTICE OF FY22 MEETINGS
ORLANDO SENTINEL	- -
DEPOSIT REFUND LOTS#20&25
VENEZIA HOWEY, LLC	- -
PUMPED 2 GREASE TRAPS	1,218.75
1,343.75
375.00
262.90
29.21
380.00
1,520.00
- - - - - - - -
20.52
1.08
20.66
1.09
- - - - -17-0.-00-
- - - - - - - -
3,250.00
- - - - - - - -
1,200.00	
			
HAWKINS-ULTRA CHLORINE			
J.SANCHEZ-MOW-JUN-SEPT21			
J.SANCHEZ-MOW-JUN-SEPT21
10/23/21 00013 10/12/21 7-530-25 202110 301-51300-42000	*
DELIVERY 10/1/21
DELIVERY 10/12/21
DELIVERY 10/12/21
10/23/21 00002	9/30/21 04284029 202109 301-51300-48000	*
10/23/21 00138 10/23/21 10232021 202110 300-22000-10100	*
11/23/21 00009 10/25/21 85964	202110 302-53600-43200	*
10/25/21 85964	202110 302-53600-43200	*
11/08/21 86073	202111 302-53600-43200	*
AMERICAN PIPE & TANK	- -
11/23/21 00005 10/01/21 84746	202110 301-51300-54000	*
DEPARTMENT OF ECONOMIC OPPORTUNITY CTLW CTL LK W&S	TVISCARRA	325.00
3,156.00
- - - - - - - -
175.00	

WATERJET LINES
PUMPED 3,600GAL SLUDGE

FY22 SPECIAL DISTRICT FEE

-4-,6-81-.0-0 002262
175.00 002263

DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
11/23/21 00057 10/31/21 1793-001 202110 301-51300-31500
REV COMM/RECS/PROP AGREE 10/31/21 1793-001 202110 300-13100-10300
REV COMM/RECS/PROP AGREE

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

-	-	-	-		GONANO & HARRELL 11/23/21 00001 11/01/21 198	202111 301-51300-34000
MANAGEMENT FEES NOV21
11/01/21 19B	202111 301-51300-34200 WEBSITE ADMIN NOV21
11/01/21 198	202111 301-51300-34100
INFORMATION TECH NOV21 11/01/21 19B	202111 301-51300-51000
OFFICE SUPPLIES NOV21

11/01/21	19B
POSTAG	202111 300-13100-10300	*	5.13	
11/01/21	19B	202111 301-51300-47000	*	19.50	

11/01/21 19B	202111 301-51300-42000 POSTAGE NOV21

*	42.00
*	42.00
- -	-	- -
*	3,094.33
*	66.67
*	133.33
*	5.76
*	97.50

AMOUNT	#

- - - - -

B4.00 002264

E NOV21

-	- - -	- - - - - - -

COPIES NOV21
- -	- - - - -	- - - -		- -	- - -GO-VERNMENTAL MANAGEMENT SERVICES 11/23/21 0014B 11/03/21 336519	202111 302-53600-46300

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

MTHLY WATER PLANT INSPECT
- - - - -	- - - -		-	-	- -GE-NERAL UTILITIES 11/23/21 00016 10/31/21 B3B9	202110 302-53600-46100
TRIMMING/SPRAYING/ROUNDUP 10/31/21 8389	202110 300-13100-10300
TRIMMING/SPRAYING/ROUNDUP

-	- - -	-  - -  - - -

-	- - - - - -	- - - -	- -	- -	- - J-P LANDSCAPING MANAGEMENT 11/23/21 00101 11/01/21 1773OCT2 202110 302-53600-12000

-	-	-	-  - -  - - -

LABOR SERVICES - OCT21

-

-	- - -	- - -		- - - - -	- -	- -	- -MISSION INN RESORT & CLUB 11/23/21 00004	5/16/21 1658		202105 302-53600-46000
CALIBRATE FLOW SIGNAL
10/11/21 4536	20210B 300-13100-10300 RCM UTILITIES-FRAC TANK
10/11/21 4536	202108 300-13100-10300
RCM UTIL-FRAC TANK AUG21 10/11/21 4536A	202109 300-13100-10300
RCM UTIL-FRAC TANK SEPT21
10/16/21 7545	202110 302-53600-54000
FRWA RENEWAL DUES-MIRC

-	- - -	3,-42-2.-22- 002265

- - - -	- - -

*	1,790.00

46.04

*

- - - - - - - - - - -1,-79-0.-0-0 002266
*	184.16

- - -	-

- - - -	- - - -2-30.-20- 002267

- -	- -

*	719.53
- - - -	-	- - -71-9-.5-3 00226B
*	1,612.50
*	650.00
*	605.95
*	1,298.45
*	251.00

CTLW CTL LK W&S	TVISCARRA

DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
10/22/21 4647	202107 302-53600-46000
WELL PUMP#2 REPAIR
10/23/21 336465	202109 300-13100-10300

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

SWR PLANT INSPECT SEPT21

AMOUNT	#
*	7,380.56
*	3,915.00

MISSION INN GOLF & TENNIS RESORT
11/23/21 00002 10/31/21 04419168 202110 301-51300-48000
NOT.LANDOWNER/BOS MEETING

- - - - - - - - - - -15-,7-13-.4-6 002269

612.50

2,982.00

*

ORLANDO SENTINEL
12/10/21 00009 11/29/21 86253	202111 302-53600-43200
PUMPED 14,200 GAL SLUDGE

- - - - - - - - - - - -6-12-.5-0 002270

*

AMERICAN PIPE & TANK
12/10/21 00013 11/30/21 7-582-64 202111 301-51300-42000
DELIVERY 11/23/21
11/30/21 7-582-64 202111 300-13100-10300
DELIVERY 11/23/21

- - - - - - - - - - -2-,9-82-.0-0 002271

21.48

*

*	1.13

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

FEDEX
12/10/21 00057 11/30/21 1793-001 202111 301-51300-31500
REV RECORDS/DRAFT MEMO 11/30/21 1793-001 202111 300-13100-10300
REV RECORDS/DRAFT MEMO

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

GONANO & HARRELL
12/10/21 00001 12/01/21 199	202112 301-51300-34000
MANAGEMENT FEES DEC21
12/01/21 199	202112 301-51300-34200
WEBSITE ADMIN DEC21
12/01/21 199	202112 301-51300-34100
INFORMATION TECH OEC21 12/01/21 199	202112 301-51300-51000
OFFICE SUPPLIES DEC21
12/01/21 199	202112 301-51300-42000
POSTAGE DEC21
12/01/21 199	202112 300-13100-10300
POSTAGE DEC21
12/01/21 199	202112 301-51300-47000
COPIES DEC21

- - - - - - - - - -

31.50

*

*	31.50

3,094.33

*

- - - - - - - - - -
*	66.67
*	133.33
*	5.82
*	98.51
*	5.18
*	19.50

22.61 002272

63.00 002273

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

GOVERNMENTAL MANAGEMENT SERVICES
12/10/21 00101 12/07/21 1773NOV2 202111 302-53600-12000

719.53

*

LABOR SERVICES - NOV21

- - - - - - - - - - -3-,4-23-.3-4 002274

MISSION INN RESORT & CLUB	719.53 002275

CTLW CTL LK W&S	TVISCARRA

DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB SUBCLASS			AMOUNT	#	
12/10/21 00004	8/24/21	6009372 202108	302-53600-52000	*	549.45			

QTY.4 CHLORINE
8/24/21 6009372 202108 300-13100-10300	*
QTY.4 CHLORINE
8/24/21 6009374 202108 302-53600-52000	*
QTY.2 CHLORINE
8/24/21 6009374 202108 300-13100-10300	*
QTY.2 CHLORINE
11/02/21 6058913 202111 302-53600-52000	*
QTY.3 CHLORINE CYLINDER
11/02/21 6058913 202111 300-13100-10300	*
QTY.3 CHLORINE CYLINDER
11/05/21 10061817 202111 300-13100-10300	*
TRMT FAC ACTIVATION COORD
11/11/21 4773	202110 300-13100-10300	*
FRAC TANK RENTAL OCT21
11/16/21 S0168148 202111 300-13100-10300	*
QTY4 l" MTRS/QTY15 REGSTR
11/17/21 6068205 202111 302-53600-52000	*
HAWKINS-ULTRA CHLORINE
11/17/21 6068205 202111 300-13100-10300	*
HAWKINS-ULTRA CHLORINE
11/30/21 6076818 202111 302-53600-52000	*
QTY.5 CHLORINE
11/30/21 6076818 202111 300-13100-10300	*
QTY.5 CHLORINE

61.05
264.60
29.40
480.06
53.34
720.00
1,341.73
1,886.54
296.13
32.90
837.81
93.09

MISSION INN GOLF & TENNIS RESORT

*

1/14/22 00013 12/21/21 7-604-30 202112 301-51300-42000

*

DELIVERY 12/13/21
12/21/21 7-604-30 202112 300-13100-10300
DELIVERY 12/13/21

20.81
1.09

6,646.10 002276

FEDEX	21.90 002277

1/14/22 00001	1/01/22	200	202201 301-51300-34000	*	3,094.33	
	1/01/22
1/01/22	200	202201 301-51300-34200
200	202201 301-51300-34100	*
*	66.67
133.33	
	1/01/22	200	202201 301-51300-51000	*	5.82	
	1/01/22	200	202201 301-51300-42000	*	99.49	
	1/01/22	200	202201 300-13100-10300	*	5.24	

MANAGEMENT FEES JAN22 WEBSITE ADMIN JAN22 INFORMATION TECH JAN22 OFFICE SUPPLIES JAN22 POSTAGE JAN22
POSTAGE JAN22

CTLW CTL LK W&S

TVISCARRA

DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
1/01/22 200	202201 301-51300-47000
COPIES JAN22

*	21.00

AMOUNT	#

3,998.22

GOVERNMENTAL MANAGEMENT SERVICES
1/14/22 00148 12/03/21 336761	202111 302-53600-46300	* MTHLY WATER PLANT INSPECT

719.53

*

12/03/21 336761	202111 300-13100-10300	* MTHLY WATER PLANT INSPECT

- - - - - - - - - - -3-,4-25-.8-8 002278 2,954.00

1/14/22 00101

GENERAL UTILITIES
1/01/22 1773DEC2 202112 302-53600-12000 LABOR SERVICES-DEC21

- - - - - - - - - - -6-,9-52-.2-2 002279

MISSION INN RESORT & CLUB
1/14/22 00004 12/02/21 4872	202111 300-13100-10300
RCM-FRAC TANK RENT NOV21 12/03/21 10063442 202111 300-13100-10300
TRMT FAC ACTIVATION COORD 12/21/21 6089765 202112 302-53600-52000
HAWKIN-CHLORINE 150LB CYL 12/21/21 6089765 202112 300-13100-10300
HAWKIN-CHLORINE 150LB CYL 12/26/21 122621	202112 302-53600-46000
DUNSTAN PLUMBING-SNAKE LN

- - - - - - - - - - - -7-19-.5-3 002280

1,298.45

*
*	810.00
*	758.37
*	84.26
*	138.00

2/23/22 00009

2/23/22 00013

MISSION INN GOLF & TENNIS RESORT
2/17/22 87073	202202 302-53600-43200
5 HRS TRUCK TIME-TRAVEL

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

AMERICAN PIPE & TANK
1/25/22 7-640-52 202202 301-51300-42000
DELIVERY 1/14 & 1/17

- - - - - - - - - - -3-,0-89-.0-8 002281

51.35

1,625.00

*

- - - - - - - - - - -1-,6-25-.0-0 002282
*

1/25/22 7-640-52 202202 300-13100-10300
DELIVERY 1/14 & 1/17
- - - - - - - - - - - - - - - - - -F-EDEX

*	2.70

54.05 002283

2/23/22 00057

2/23/22 00001

1/31/22 1793-001 202201 301-51300-31500
REV RECORDS/CONF PLT OWNR 1/31/22 1793-001 202201 300-13100-10300

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

REV RECORDS/CONF PLT OWNR
GONANO & HARRELL
2/01/22 201	202202 301-51300-34000
MANAGEMENT FEES FEB22
2/01/22 201	202202 301-51300-34200
WEBSITE ADMIN FEB22

*	189.00
*	189.00

*	3,094.33
*	66.67

378.00 002284

CTLW CTL LK W&S	TVISCARRA

DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
2/01/22 201	202202 301-51300-34100
INFORMATION TECH FEB22
2/01/22 201	202202 301-51300-51000
OFFICE SUPPLIES FEB22
2/01/22 201	202202 301-51300-42000
POSTAGE FEB22
2/01/22 201	202202 300-13100-10300
POSTAGE FEB22
2/01/22 201	202202 301-51300-47000
COPIES FEB22

*	133.33
*	5.85
*	99.09
*	5.21
*	16.20

AMOUNT	#

2/23/22 00148

2/23/22 00016

2/23/22 00101

2/23/22 00004

GOVERNMENTAL MANAGEMENT SERVICES
1/03/22 336881	202112 302-53600-46300
WTR PLT INSPECT/SAMPLING 1/03/22 336932	202112 302-53600-46300
SEWER PLANT INSPECT DEC21 1/03/22 336932	202112 300-13100-10300
SWR ANALYSIS/TESTING
1/22/22 337004	202112 300-13100-10300
4TH QTR GRNDWTR WELL SAMP
2/03/22 337108	202201 302-53600-46300
SWT PLT INSPECT JAN22
2/03/22 337108	202201 300-13100-10300
SWR ANALYSIS & TESTING

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

GENERAL UTILITIES
1/31/22 8860	202201 302-53600-46100
TRIM/SPRAY/ROUNDUP JAN22 1/31/22 8860	202201 300-13100-10300
TRIM/SPRAY/ROUNDUP JAN22

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

JP LANDSCAPING MANAGEMENT
2/02/22 1773JAN2 202201 302-53600-12000 LABOR SERVICES JAN22

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

MISSION INN RESORT & CLUB
1/05/22 5017	202112 302-53600-46000
RCM-REATTACH PIPE AT STP 1/09/22 010922	202112 302-53600-46100
MOWING SERVS 9/27-1/9
1/09/22 010922	202112 300-13100-10100
MOWING SERVS 9/27-1/9
1/09/22 10065215 202112 300-13100-10300
HALFF ASSOC INV#l0065215 1/17/22 5155	202201 302-53600-46000
RCM-REPLC BELTS SWR PLANT
CTLW CTL LK W&S	TVISCARRA

- - - - - - - - - - -3-,4-20-.6-8 002285

4,101.00

*

*	3,550.00
*	1,774.00
*	1,794.00
*	3,550.00
*	2,545.22

60.58

*

- - - - - - - - - - -17-,3-14-.2-2 002286
*	242.32

719.53

*

- - - - - - - - - - - -3-02-.9-0 002287

876.25

*

- - - - - - - - - - - -7-19-.5-3 002288
*	380.00
*	1,520.00
*	2,190.00
*	225.00

DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
1/17/22 5156	202201 302-53600-46000
RCM-RPR PUMP AT SW#l
1/17/22 5159	202201 302-53600-46000
RCM-TRBLSHOOT PANEL - LS 1/17/22 5160	202201 302-53600-46000
RCM-RPLC BROKEN PIPE
1/28/22 5216	202201 302-53600-46000
RCM-INSTALL NEW WYE/PIPE

*	854.16
*	658.12
*	410.11
*	598.53

AMOUNT	#

3/23/22 00013

MISSION INN GOLF & TENNIS RESORT
3/01/22 7-676-98 202202 301-51300-42000
DELIVERY 02/23/22
3/01/22 7-676-98 202202 300-13100-10300

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

DELIVERY 02/23/22

- - - - - - - - - - -7-,7-12-.1-7 002289

26.44

*

*	1.39

3/23/22 00001

FEDEX
3/01/22 202	202203 301-51300-34000
MANAGEMENT FEES MAR22
3/01/22 202	202203 301-51300-34200
WEBSITE ADMIN MAR22
3/01/22 202	202203 301-51300-34100
INFORMATION TECH MAR22
3/01/22 202	202203 301-51300-51000
OFFICE SUPPLIES MAR22
3/01/22 202	202203 301-51300-42000
POSTAGE MAR22
3/01/22 202	202203 300-13100-10300
POSTAGE MAR22
3/01/22 202	202203 301-51300-47000

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

COPIES MAR22

-	-

- - - - - - - -

*	3,094.33
*	66.67
*	133.33
*	5.97
*	99.6J.
*	5.24
*	10.95

27.83 002290

3/23/22 00101

3/23/22 00004

GOVERNMENTAL MANAGEMENT SERVICES

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

3/02/22 1773FEB2 202202 302-53600-12000 LABOR SERVICES FEB22
-	MISSION INN RESORT & CLUB 2/01/22 6116436 202202 302-53600-52000
HAWKINS-CHLORINE/CHL CYLD 2/01/22 6116436 202202 300-13100-10300
HAWKINS-CHLORINE/CHL CYLD 2/04/22 10066817 202201 300-13100-10300
HALFF-TRMT FAC ACT COORD 2/04/2245	202110 301-51300-31100
BOLLING ENG-CUP SERVICES 2/04/22 45A	202111 301-51300-31100
BOLLING ENG-CUP SERVICES

- - - - - - - - - - -3-,4-16-.1-0 002291

719.53

*

1,083.38

*

- - - - - - - - - - - -7-19-.5-3 002292
*	120.37
*	420.00
*	1,375.00
*	281.25

CTLW CTL LK W&S	TVISCARRA

DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS			AMOUNT	#	
	2/04/22 45B	202112 301-51300-31100
2/04/22 45C	202201 301-51300-31100	*
*	1,750.00
687.50			
	BOLLING ENG-CUP SERVICES 2/07/22 2793	202202 300-13100-10300	*	567.10			
	2/10/22 5261	202112 300-13100-10300	*	1,341.73			
	2/10/22 5261A	202201 300-13100-10300	*	1,341.73			
	2/11/22 5274	202201 302-53600-46000	*	326.89			
	2/22/22 6129129 202202 302-53600-52000	*	375.80			
	2/22/22 6129129 202202 300-13100-10300
MISSION INN GOLF & TENNIS RESORT	*	41.75	
9,712.50	
002293	
3/23/22 00138	3/23/22 03232022 202203 300-22000-10100	*	1,625.00			

BOLLING ENG-CUP SERVICES

17 ALUMINUM COMP SIGNS RCM-FRAC TANK RENTAL DEC RCM-FRAC TANK RENTAL JAN RCM-REPLC PHASE MONITOR HAWKINS-ULTRA CHLORINE HAWKINS-ULTRA CHLORINE

4/15/22 00013

4/15/22 00057

4/15/22 00001

DEPOSIT REFUND - LOT#46

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

VENEZIA HOWEY, LLC
3/29/22 7-706-43 202203 301-51300-42000
DELIVERY 3/23/22
3/29/22 7-706-43 202203 300-13100-10300

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

DELIVERY 3/23/22
FEDEX
3/31/22 1793-001 202203 301-51300-31500
REV WHOLESALE AGREE/COMM 3/31/22 1793-001 202203 300-13100-10300

&	HARRELL			840.00 002296	
		*	3,094.33		
		*	66.67		
		*	133.33		
		*	5.58		
		*	97.89		
		*	10.55		

REV WHOLESALE AGREE/COMM

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

GONANO
4/01/22 203	202204 301-51300-34000
MANAGEMENT FEES APR22
4/01/22 203	202204 301-51300-34200
WEBSITE ADMIN APR22
4/01/22 203	202204 301-51300-34100
INFORMATION TECH APR22
4/01/22 203	202204 301-51300-51000
OFFICE SUPPLIES APR22
4/01/22 203	202204 301-51300-42000
POSTAGE APR22
4/01/22 203	202204 301-51300-47000
COPIES APR22

*	24.21
*	1.27

*	420.00
*	420.00

1,625.00 002294

25.48 002295

CTLW CTL LK W&S	TVISCARRA

DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
4/01/22 203	202204 300-13100-10300
COPIES APR22

*	.55

AMOUNT	#

4/15/22 00148

4/15/22 00101

4/15/22 00004

5/18/22 00009

5/18/22 00001

GOVERNMENTAL MANAGEMENT SERVICES
3/03/22 337283	202202 302-53600-46300
SEWER PLANT INSPECT MAR22 3/03/22 337283	202202 300-13100-10300
SWR ANALYSIS/SAMP/REPORTS 3/16/22 337340	202203 300-13100-10300

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

5800 FR SAMPLER/TEMP 120V
GENERAL UTILITIES

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

4/01/22 1773MAR2 202203 302-53600-12000 LABOR SERVICES MAR22
MISSION INN RESORT & CLUB
3/01/22 6135631 202203 302-53600-52000
CHLORINE/CHLORINE CYLNDRS 3/01/22 6135631 202203 300-13100-10300
CHLORINE/CHLORINE CYLNDRS 3/01/22 6135634 202203 302-53600-52000
CHLORINE/CHLORINE CYLNORS 3/01/22 6135634 202203 300-13100-10300
CHLORINE/CHLORINE CYLNORS 3/03/22 5407	202202 302-53600-46000
INSTALL NEW PIPE-WTR PLT 3/04/22 5424	202203 302-53600-46000
RCM-RPR BROKEN AIR LINE 3/07/22 5455	202202 300-13100-10300
FRAC TANK RENTAL 2/1-2/28 3/25/22 5571	202203 302-53600-46000
PUMP#l DOWN/PUMP#2 SLOW

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

MISSION INN GOLF & TENNIS RESORT
5/06/22 87905	202205 302-53600-43200

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

PUMP&CLEAN CLARIFIER TANK
AMERICAN PIPE & TANK
5/01/22 204	202205 301-51300-34000
MANAGEMENT FEES MAY22
5/01/22 204	202205 301-51300-34200
WEBSITE ADMIN MAY22
5/01/22 204	202205 301-51300-34100
INFORMATION TECH MAY22
5/01/22 204	202205 301-51300-51000
OFFICE SUPPLIES MAY22

- - - - - - - - - - -3-,4-08-.9-0 002297

3,550.00

*

*	4,033.55
*	8,980.80

719.53

*

- - - - - - - - - - -16-,5-64-.3-5 002298

895.11

-

- - - - - - - - - - -7-19-.5-3 002299
*
*	99.46
*	1,083.38
*	120.37
*	624.65
*	641.71
*	1,211.00
*	561.15

13,972.00

*

- - - - - - - - - - -5-,2-36-.8-3 002300

-

- - - - - - - - - -13-,9-72-.0-0 002301

3,094.33

*
*	66.67
*	133.33
*	5.73

CTLW CTL LK W&S	TVISCARRA

DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
5/01/22 204	202205 301-51300-42000
POSTAGE MAY22
5/01/22 204	202205 300-13100-10300
POSTAGE MAY22
5/01/22 204	202205 301-51300-47000
COPIES MAY22
5/01/22 204	202205 301-51300-51000
PAPER-SPRING NOTICES

*	104.83
*	5.52
*	11.25
*	11.45

AMOUNT	#

5/18/22 00148

5/18/22 00101

5/18/22 00004

5/18/22 00138

GOVERNMENTAL MANAGEMENT SERVICES
4/03/22 337455	202203 302-53600-46300
SWR PLT INSPECTION MAR22 4/03/22 337455	202203 300-13100-10300
SWR ANALYSIS & TESTING
5/03/22 337642	202204 302-53600-46300
SWR PLT INSPECTIONS APR22 5/03/22 337642	202204 300-13100-10300

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

SWR ANALYSIS/SAMPLING
GENERAL UTILITIES

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

5/01/22 1773APR2 202204 302-53600-12000 LABOR SERVICES - APR22
MISSION INN RESORT & CLUB
4/01/22 5648	202204 300-13100-10300
FRAC TANK RENTAL 3/1-3/31 4/03/22 APRIL202 202203 302-53600-46100
J.SANCHEZ MOWING 1/9-4/3 4/03/22 APRIL202 202203 300-13100-10300
J.SANCHEZ MOWING 1/9-4/3 4/12/22 6160803 202204 302-53600-52000
HAWKINS-ULTRA CHLORINE
4/12/22 6160803 202204 300-13100-10300

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

HAWKINS-ULTRA CHLORINE
MISSION INN GOLF & TENNIS RESORT
5/18/22 05182022 202205 300-22000-10100
DEPOSIT REFUND LOTS#86&87

- - - - - - - - - -3-,4-33-.1-1 002302

3,550.00

-

*
*	4,893.00
*	3,550.00
*	2,584.55

719.53

*

- - - - - - - - - - -14-,5-77-.5-5 002303

1,341.73

- - - - - - - - - - - -7-19-.5-3 002304
*
*	380.00
*	1,520.00
*	345.78
*	38.42

3,250.00

*

- - - - - - - - - - -3-,6-25-.9-3 002305

VENEZIA HOWEY, LLC	3,250.00 002306

TOTAL FOR BANK A TOTAL FOR REGISTER

238,462.83
238,462.83

CTLW CTL LK W&S	TVISCARRA

DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS	AMOUNT	#
9/30/21 00020	7/10/21 10055289 202106 302-53600-46000	*	3,835.00
WWTF FAC.ACTIVATION COORD
9/02/21 10058361 202108 302-53600-46000	*	3,600.00

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

WWTF FAC.ACTIVATION COORD
- -	-		-	-	-		- -	HALF-F-A-SSO-CIA-TE-S,-I-NC.	-		-		- -7,435.00 000086 9/30/21 00021	9/14/21 4409		202106 302-53600-60000		*		3,339.84
REINSTALL FILTER MEDIA#l
9/14/21 4409A	202107 302-53600-60000	*	14,465.44 NEW CHAIN#60 DRIVE CHAIN
9/14/21 4409A	202107 302-53600-60000	*	4,951.65 AIR REL.VALVE/WASH D PUMP
9/14/21 4409B	202108 302-53600-60000	*	10,725.72
16"BUTTERFLY VALVE/MOTOR
9/14/21 4409B	202108 302-53600-60000	*	7,566.19 INSTALL 8" GATE VALVE
9/14/21 4409B	202108 302-53600-60000	*	1,785.96
16 FLOAT SWITCHES AT WWTP
9/14/21 4409B	202108 302-53600-60000	*	5,905.36 INSTALL 21,000G FRAC TANK
9/14/21 4409C	202109 302-53600-60000	*	6,359.50 CHK 3 ONSITE PGRM CONTRLR
9/14/21 4409C	202109 302-53600-60000	*	644.00

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

FRAC TANK RENTAL AUG21
- -		- - -	-	- - -	R-CM UT-ILITIE-S-, L-LC	- - -		-	-	- -	- -	55,743.-66 000087 9/30/21 00022	5/20/21 SMW04083 202105 302-53600-46000		*				15,000.00
INSPEC.6 MONITORING WELLS
7/27/21 SMW04083 202107 302-53600-46000	*	5,500.00 PROJ.MGMT/UPDATED GWMP

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

9/08/21 SMW04083 202109 302-53600-46000	*	4,800.00 QTR3 GROUNDWATER SAMPLING
- - - -	- -	-	- -SM-W-GE-OSCIENCE-S,- INC.	- - -	- - -	-	- -	-	25,300.00 000088
10/12/21 00020 10/01/21 10059861 202109 302-53600-46000	*	1,170.00

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

WWTF FAC.ACTIVATION COORD
-	- -	- - -	-	- -		- - - -	-HA-L-FF-AS-SOCI-AT-ES-, INC.	-	- -		-	- - -	-	1,170.00 000089 11/23/21 00024 11/03/21 336585	202110 302-53600-46000			*			5,335.38
SWR PLANT INSPECT OCT2i

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

- -	- - - - -	- - - - - -	- - - - - -G-ENE-RA-L-UT-I-LIT-IE-S	5,33-5.38- 000090
12/10/21 00021 12/01/21 4870	202109 302-53600-60000	*	3,431.60
LIVE SWR FLOW-NEW WWTP
12/01/21 4870	202109 302-53600-60000	*	1,702.80
INSTALL 3CT-120V RELAYS
CTLR CTL LK RAM	TVISCARRA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 6/03/22
*** CHECK DATES 08/27/2021 - 05/31/2022 ***	RAM REVENUE FUND
BANK B CLCDD - RAM REVENUE

PAGE	2

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

STATUS	AMOUNT	....CHECK.....
AMOUNT	#

12/01/21 4870A	202110 302-53600-60000 NEW GRIT SEPARATOR CHAIN
12/01/21 4870A	202110 302-53600-60000 GUARD PRO MONITORING SYS
12/01/21 4870B	202111 302-53600-60000 PRESSURE WASH WWTP/EQUIP
12/01/21 4870B	202111 302-53600-60000 EXTENSION BAFFLE WALL
12/01/21 4870B	202111 302-53600-60000
2CT PCL TOUCHSCREENS
12/01/21 4870B	202111 302-53600-60000 EXTEND BAFFLE WALL CLFR#2
- - - - - - - - - - - - - - - - - - - - - - - - - -R-CM UTILITIES, LLC

*	15,103.86
*	7,223.55
*	1,550.00
*	5,692.65
*	3,722.10
*	7,772.95

46,199.51 000091

1/14/22 00024 12/17/21 336820	202112 302-53600-54000
2021 PRMT RENEW-CHEM/RPRT

*	3,313.00

GENERAL UTILITIES
3/23/22 00021	3/10/22 5488	202201 302-53600-60000
CARBON STEEL CHL TANK
3/10/22 5488	202201 302-53600-60000
MAGNETIC FLOW METER
3/10/22 5488	202201 302-53600-60000
2-2" RPZ BACKFLOW PREVENT
3/10/22 5488A	202202 302-53600-46000 RPR CLARIFIER CHAIN MECH

*	2,451.56
*	10,224.50
*	15,497.94
*	13,664.56

3,313.00 000092

RCM UTILITIES, LLC	41,838.56 000093

TOTAL FOR BANK B TOTAL FOR REGISTER

186,335.11
186,335.11

CTLR CTL LK RAM	TVISCARRA

•	•

•

•

•

•

•

•

•	•

•

Central Lake
Community Development District

Unaudited Financial Reporting April 30, 2022

•	•	•	•	•	•	•· . •	•	•	•	•	•	•

Table of Contents

			Balance Sheet 

			Water & Sewer Income Statement 

			Water & Sewer Month to Month 

			Wholesale Sewer Revenue 

			Town of Howey-in-the-Hills Billing Summary

			RAM Revenue Income Statement 

			RAM Revenue Month to Month 

CENTRAL LAKE
COMMUNITY DEVELOPMENT DISTRICT
Balance Sheet - All Fund Types and Accounts Groups
April 30, 2022

		Governmental Fund T	es	
Water & Sewer	RAM Revenue	 	
Totals	
		Fund	Fund			2022		
ASSETS			
Cash			

Operating Account		$93,099	$41,096	$134,196	
State Board of Administrative		$2,644	$13,775	$16,419	
Accounts Receivable		$30,338	$4,268	$34,606	
Plant and Equipment			$4,694	$4,694	
Due from RAM		$35,014		$35,014	
Due from THIH - Lot Closings		$5,323		$5,323	
Due from THIH - Boondocks		$324		$324	
Due from THIH - School		$409		$409	
TOTAL ASSETS	

II	$167,153	$63,832	$230,985 II	

LIABILITIES
Accounts Payable		

$18,923		

$18,923	
Due to Water & Sewer			$35,014	$35,014	
Deferred Revenue		$5,789		$5,789	
Fund Equity and Other Credits					
Retained Earnings					
Invested in Capital Assets			$4,694	$4,694	
Unreserved		$142,441	$24,124	$166,565	

TOTAL LIABILITIES & FUND
EQUITY & OTHER CREDITS	11!::::I===$1=6=7=,15=3======$=63='=83=2======$=2=30=,9=8=5II

CENTRAL LAKE
C0mmunit)l Qevelo12ment Distrii:.1
Water & Sewer Fund
Statement of Revenues & Expenditures For Period Ending April 30, 2022
	Adopted	Prorated Budget	Actual			
	Bud  t	Thru 4/30/22	Thru 4/30/22	Variance		
Revenues:						
Water Revenue	$130,000	$75,833	$91,028	$15,194		
Sewer Revenue	$165,000	$96,250	$111,321	$15,071		
Wholesale Sewer Revenue - Lot Closings	$50,688	$29,568	$33,691	$4,123		
Wholesale Sewer Revenue - Boondocks	$3,888	$2,268	$2,268	$0		
Wholesale Sewer Revenue - School	$3,000	$1,750	$2,531	$781		
Wholesale Sewer Revenue - Bishop's Gate	$23,155	$23,155	$23,155	$0		
Mission Inn Irrigation	$10,000	$5,833	$3,229	($2,605)		
Las Colinas H.OA. (Irrigation)	$45,000	$26,250	$16,767	($9,483)		
Miscellaneous Income (Activation Fees)	$2,000	$1,167	$1,064	($103)		
CIAC/Meter Fees	$32,500	$18,958	$22,121	$3,163		
Interest	$0	$0	$3	$3		
Total Revenues	$465,231	$281,033	$307,178	$26,146		
Ex12enditures :						
Administrative Engineering	
$3,500	
$2,042	
$4,094	
($2,052)		
Attorney	$5,000	$2,917	$683	$2,234		
Annual Audit	$3,500	$0	$0	$0		
Management Fees	$37,132	$21,660	$21,660	($0)		
Information Technology	$1,600	$933	$933	$0		
Website Maintenance	$800	$467	$467	($0)		
Telephone	$50	$29	$0	$29		
Postage	$1,750	$1,021	$878	$143		
Insurance	$3,638	$3,638	$3,422	$216		
Printing & Binding	$500	$292	$129	$163		
Legal Advertising	$1,500	$875	$613	$263		
Property Taxes	$1,300	$1,300	$1,081	$219		
Office Supplies	$500	$292	$56	$236		
Dues, Licenses & Subscriptions	$175	$175	$175	$0		
Miscellaneous	$3,500	$2,042	$1,775	$267		
Total Admnlnlstratlve	$64,444	$37,681	$35,964	$1,717		
Operations						
Labor	$10,000	$5,833	$5,037	$797		
Electricity	$30,000	$17,500	$47,624	($30,124)		
Testing	$20,000	$11,667	$0	$11,667		
Sludge Pumping	$15,000	$8,750	$9,288	($538)		
Plant Lease	$269,175	$157,018	$95,614	$61,405		
Repairs	$25,000	$14,583	$5,915	$8,669		
Mowing	$2,000	$1,167	$867	$300		
Backup Fuel	$1,500	$875	$0	$875		
Dues & Licenses	$2,500	$1,458	$251	$1,207		
Quarterly Utility Maintenance	$4,000	$2,333	$27,639	($25,306)		
Contingency	$8,000	$4,667	$0	$4,667		
Property Insurance	$5,513	$5,513	$5,764	($252)		
Chemicals	$8,100	$4,725	$6,156	{$1,431)		
Total Maintenance	$400,787	$236,089	$204,153	$31,936		
Total Expenditures	$465,231	$273,770	$240,117	$33,653		
Exces sRevenues (Expenditures)	 		$0		$67 061		
Fund Balance • Beginning		$0	$75 380	
				
Fund Balance - Ending		$0	$142 41	
	2			

Water & Sewer

OCt,,21	Nov-2:1	Dec-21	Jan-22	Fo 2	Mar-2:2	2	Ma;i-22	Jun..22	Jul..22	Aua:!2	Sep-22	Total
Revenues:
Weter Revenue	$17,214	$15,842	$8,867	$11,556	$9,555	$11,947	$16,046	$0	$0	$0	$0	$0	S91,028
Sewer Revenue	$13,501	$13,501	$13,524	$13,579	$13,631	$30,006	$13,579	 $0	 $0	 $0	 so	 so	S111,321 V'ttlolesale Sewer Revenue • Lot Closings		$4,368		$4,416		$4,632		$4,728		$5,064		$5,160		$5,323	$0	$0	$0	$0	$0		$33,691 'Mlolesale Sewer Revenue. Boondocks			$324			$324			$324			$324			$324			$324    $324     so     $0      $0      $0     SD       $2,268
\Mlolesale Sewer Revenue • Sc:hoof	$392	$414	$330	$235	$398	$353	$409	so	$0	$0	$0	$D	$2,531
Wlolesale Sewer Revenue • Bishop's Gate	$5,789	$0	$0	$0	$0	S17,366	$0	$0	$0	$0	$0	$0	S23,155
Mission Inn Irrigation	S898	$800	$424	$196	$414	$337	$359	$0	$0	$0	$0	$0	S3,229
Las Collnas H.O.A. 0nigatlon)	$3,383	$2,899	S1,848	$2,155	$2,134	$2,000	$2,349	so	$0	$0	$0	$0	$18,787
Miscellaneous Income (Activation Fees)		$123	$255		$157		$85		$224	$122	$98	$0	$0	$0	$0	$0		S1,064 CIAC/Capaclty Fees	$3,250		 so	$11,498	$1,825	$5,749		 $0		$0	 $0	 $0	$0	$0	$0	$22,121 lnter&st			$0		$0			so			so			so		$1     S1     so    $0     $0     $0     so       $3

Total R.evanuaa	$49,643	$38,452	$41,804	$34,"83	$37 93	SG7,618	$38,487	10	so	so	so	so	S307,178

£,cpen(lltyres:

Administrative
Engineering	S1,375	$281	$1,750	 $888	 $0		 $0	 $0	 $0	 $0	 $0	 $0	 $0	S4,094 Attorney		$42		S32		$0	$189	$0	$420	so	so	$0	so	$0	$0		$883 Annual Audit			so			$0		$0		so	 so		$0     $0     so    $0     $0     $0     $0       $0 Management Faas             $3,D94     $3,094     $3,094     $3,094     S3,094    $3,094   $3,094     so    $0     $0     $0     $0      $21,660 lnlOITl181ion Tecllnology            S133     $133      $133      S133     S133    $133    $133     so    $0      $0     $0     $0       $933 Website Maintenance             S67      S67      S87      $87      S67     $67     S87     so    $0     $0     $0     SD       S467 Teiephone                 SD      so      $0       so     SD     $0     $0     $0     $0     $0     $0     $D        $0 Postage                  $141      S119      S119       S99      $177    $124     S98     so     $0      SD     so    SD       S878
Insurance	$3,422	so	$0	SD	so	$0	$0	$0	$0	$D	$0	SD	$3,422
Pdnting & Binding		$31		$20	$20	$21	$16	$11	$11	$0	$0	SD	$0	SD	 $129 Legel Advertising	$613			$0		 $0		 $D		 $0		 $0		$0	$0	$0	 $D	$0	SD	S613 Pl'operty Taxes			$0	$1,081		$0		$0		$0		SD     $0     $0     $0     $0     $0     $0       S1,081 Office Supplies                $21      $6       $6       $6       $6     $6     $6     $0     $0     $D     $0     SD        $56
Dues, Licenses & Subsatptions	S175	so	$0	$0	$0	$0	$0	$0	$D	SD	$0	SD	$175
Miscellaneous	$278	$238	$251	$254	$249	$247	$257	$0	SD	so	$0	SD	$1,775
Total Administrative	$t 392	$5 071	$5A40	$4 551	$3 743	$4102	'384141	so	$0	so	$0	$0	S35 964 Maintenance
labor		$720		S720		$720		$720		$720		S72D		S720	 $0	 $0	 $0	 $0	 $D		$5,037 Electrfcity	$4,812	$4,154	$6,656	$8,311	$7,8D9	$7,19D	$8,691	$0	$D	$D	$0	$D	$47,624 Testing			$0			$0			$0			$0			$0			$0     $0     $0     $D     $D     $0     SD        $0 Sludge Pumping              S1,525     $6,138       $0       $0     $1,625     SD     $0      $0      SD     $D     $0     SD       S9,288 Ptant Leese               S13,659    S13,659     $13,659     $13,659    $13,659   $13,659   $13,659     $0     SD     $D     $0     SD      $95,614 Repon                   $0       $0      $1,014     $3,073      $625    $1,203     $0      $0      SD     SD     $0     SD       $5,915
Mo..tng	$46	$0	$380	$81	$0	$380	$0	$0	SD	so	$0	SD	$867
Baclcup Fuel		$0		 $0		 $0		 $0		 $0		 $0	 $0	 $0	 $0	 $0	 $0	 $0		$0 Dues & Licenses	$251		$0		so		$0		$0		$0	$0	$0	$0	$0	$0	$0	$251 Quarterly utUity Maintenance		$0	$5,788	$7,651	$3,550	$3,550	$3,550    $3,550      $0      $D     SD     $0     $0       $27,639
Cont-,gendes		 $0		$0		$0	 $0		$0		$D	$0	$0	$0	$0	$0	$0		$0 Property Insurance	$5,764		$0		$0	 $0		$0		 SD	$0	$0	$D	$0	$0	 so	$5,764 Chemicals		$0	$1,614	$758	$0	$1,459	$1,978    $346     $0     $0     SD     $0     so      $8,156
Total Malntanance	!26,777	 S32,D73	 $30!39	 S29 73	 $29 7	 $28,&80	 S26,96  so  so  so  so 		 $0	 $204,153 Tolal Expendl1unls	 $31,189	$37,144	S36 78	S33,924	S331190	$32,782	S3D,631  so		 so	 $0	 so 	10	1240,117 EJtc.eaa Revenue• (E:s:pendlturea)	 S12,175		S1,308		SS,325		S559		$4,304	 $34 34		$7,8511	$0		SD		10		so    so     $67,081

Wholesale Sewer Revenue

	Oct-21	Nov-21	Dec-21	Jan-22	Feb-22	Mar-22	Apr-22	May-22		Jun-22		Jul-22		Aug-22		Sep-22		Total	

Lot Closings ($24)	

$4,368	

$4,416	

$4,632	

$4,728	

$5,064	

$5,160	

$5,323		

$0		

$0		

$0		

$0		

$0	

$33,691	
Boondocks	$324	$324	$324	$324	$324	$324	$324		$0		$0		$0		$0		$0	$2,268	
School	$392	$414	$330	$235	$398	$353	$409		$0		$0		$0		$0		$0	$2,531	
Bishop's Gate	$5,789	$0	$0	$0	$0	$17,366	$0		$0		$0		$0		$0		$0	$23,155	
Total Revenues	$10,873	$5,154	$5,286	$5,287	$5,788	$23,203	$6,056		$0		$0		$0		$0		$0	$61,645	

CENTRAL LAKE
Q!!l!!lll"IW D!!Y!!IQROO!!Dt Dl11t[lg

TQwn of Hown-la-tb11 Hills Wholesale Sewer Bllllag Summaiy

	!¥I!!	Data	Check#	Ba51!nnln11 Balance	Billing UBall!	Paxmant Received	Balance	
Venezia	
Beginning Balance	
10..:11/21		
$4,392.00			
$4,392.00	
	OctoberBllllng	10/22/21			$4,368.00		$8,760.00	
	Payment-Sepl21	1Ml5/21	34114			($4,392.00)	$4,368.00	
	November Bllllng	11/17/21			$4,416.00		$8,784.00	
	Payment• 0cl21	11/24/21	34154			($4,368.00)	$4,418.00	
	December Billing	12/21/21			$4,632.00		$9,048.00	
	Payment• Nov.& Dec.21	01/14/22	34241			($9,048.00)	$0.00	
	January BIiiing	01/14/22			$4,728.00		$4,728.00	
	Payment• Jan.22	02/14/22	34304			($4,728.00)	$0.00	
	February Billing	02/17/22			$5,064.00		$5,064.00	
	March BIiiing	03/17/22			$5,160.00		$10,224.00	
	Payment• Feb.22	03/18/22	34375			($5,064.00)	$5,160.00	
	April Billing	04/15/22			$5,323.20		$10,483.20	
	Payment- Mar.22	04/22/22	34453			($5,160.00)	$5,323.20	
Total Venezia				$4,392.00	$33,691.20	($32,760.00)	$5,323.20	
	
TXe!	
Dale	
Check#	
Bas!nnlng Balance	
BllllngUsall!	
Paxman! Received	
Balance	
Boondocks	
Beginning Balance	
10/01/21		
$324.00			
$324.00	
	October Billing	10/22/21			$324.00		$646.00	
	Payment- Sept21	11/05/21	34114			($324.00)	$324.00	
	November Billing	11/17/21			$324.00		$648.00	
	Payment-Clct.21	11/24/21	34154			($324.00)	$324.00	
	December Billing	12/21/21			$324.00		$648.00	
	Payment- Nov. & Dec.21	01/14/22	34241			($648.00)	$0.00	
	January Billing	01/14/22			$324.00		$324.00	
	Payment- Jan.22	02/14/22	34304			($324.00)	$0.00	
	February Billing	02/17/22			$324.00		$324.00	
	MarchBllllng	03/17/22			$324.00		$648.00	
	Payment- Feb.22	03/18/22	34375			($324.00)	$324.00	
	April BIiiing	04/15/22			$324.00		$648.00	
	Payment- Mar.22	04/22/22	34453			($324.00)	$324.00	
Total B-,doc:ks					$324.00 	$2,268.00	($2,288.00)		$324.00 	
	
Tte!	
Date	
Check#	
Bell!nnlna Balance	
Blllln11Usa11!	
Paxmenl Received	
Balance	
ESE School	
Beginning Balance	
10/01/21		
$347.20			
$347.20	
	October BIiiing	10/22/21			$392.00		$739.20	
	Payment - Sept.21	11/05/21	34114			($347.20)	$392.00	
	November BIiiing	11/17/21			$414.40		$806.40	
	Payment-Ocl21	11/24/21	34154			($392.00)	$414.40	
	December BIiiing	12/21/21			$330.40		$744.80	
	Payment· Nov. & Dec.21	01/14/22	34241			($744.80)	$0.00	
	January Bllllng	01/14/22			$235.20		$235.20	
	Payment-Jan.22	02/14/22	34304			($235.20)	$0.00	
	February Billing	02/17/22			$397.60		$397.60	
	March Bllllng	03/17/22			$352.80		$750.40	
	Payment-Feb.22	03118/22	34375			($397.60)	$352.80	
	April BIiiing	04/15/22			$408.80		$761.60	
	Payment-Mar.22	04/22/22	34453			($352.80)	$408.80	
Total ESE School				!347.20	$2,531.20	($2 69.80)	$408.80	
	TXe!	Date	Check#	Bell!nnln9 Balance	Billing Usall!	Pai'.!!!ent Received	Balance	
Bishop's Gate	
Beginning Balance	
10/01/21		
($5,788.80)			
($5,788.80)	
	October• December Billing	10/01/21			$5,788.80		$0.00	
	January• September BIiiing	01/01/22			$17,366.40		$17,368.40	
	Payment• Jan.-Sept.22	03/04/22	34353			($17,366.40)	$0.00	
Total ESE School				!SS.788.80)	$23,155.20	!S17 66AD)		$0.00 	
TOTAL				j$725.BOI	$61,645.60	!!54,884.00!	$8,058.00	

CENTRAL L A tE
Community Developm ert District

Reservation & Maintenance Revenue Fund
Statement of Revenues & Expenditures For Period Ending April 30, 2022

Revenues:

Adopted Bud et

Prorated Budget
Thru 4/30/22

Actual
Thru 4/30/22	Variance

RAM Revenue	$108,000	$63,000	$63,104	$104
Misc/Penalty Revenue		$0		$0	$26		$26 Interest	$200	$117	 $52	($64)

Total Revenues	$108,200	$63,117	$63,183	$66

Expenditures:
Administrative
Attorney Fees	$10,000	$5,833	$683	$5,151 Postage		$250		$146		$42		$104
Insurance	$3,638	$3,638	$3,422	$216
Legal Advertising	$500	$292	$0	$292
Property Taxes	$1,300	$1,300	$1,081	$219
Misc/Bank Fees	$1,000	$583	$0	$583
Field
Electric	$7,500	$4,375	$11,906	($7,531}
Mowing	$8,000	$4,667	$3,466	$1,200
Repairs & Maintenance	$5,000	$2,917	$31,016	($28,100}
Property Insurance	$5,513	$5,513	$5,764	($251)
Refuse Service	$1,600	$933	$872	$61
Operating Supplies	$5,000	$2,917	$567	$2,350
Chemicals	$1,000	$583	$684	($101}
Permits		$5,000		$2,917		$3,313			($396) Quarterly Utility Maintenance			$0			$0	$20,578	($20,578} Reserves	$45,700	$26,658			$0		$26,658
Capital Outlay	$15,000	$8,750	$80,106	($71,356}

Total Expenditures	$1161001	$72,021	$163,501	{$91,480}

Excess Revenues (Expenditures)	{$7,801} 	  {$100,318} 	

Fund Balance - Beginning	$234,640	$124,443

Fund Balance - Ending		$226,840		$24,124 	

Cmtral Lake Community Development District
Reservation & Maintenance

Revenue,·

Oet..2.1	Nov 1	Dec..21	Jan--22	Feb..:12	Mar-22	..:12	Mai..:12	Jun..22	Jul..:12	A,!!ll:i!2	Se 2	Total

RAM Revenue	$9,044	$9,044	$9,044	S9,028	S8,992	$8,976	S6,976	$0	$0	$0	$0	$0	$63,104
Mlsc/Penotty Rewnua	$0	$22	$4	$0	so	$0	$0	$0	$0	$0	so	so	$26
lnte1881	$8	$9	$6	$7	S7	S11	S5	$0	so	$0	$0	so	S52

Total Revenue■	H,052	'9,075	$9,054	19,035	$8,999	$8,!87	$8,!81	$0	$0	so	$0	$0	$63,183

Expenditure!•

Admlnhrtrath,e		
AttomeyFees	$42	$32	$0	$189	$0	$420	$0	$0	so	$0	$0	$0	$883	
Postage	$7	$6	$6	$5	$9	$7	$1	$0	$0	$0	$0	$0	$42	
Insurance	$3,422	$0	$0	$0	$0	so	$0	$0	$0	$0	$0	$0	$3,422	
Legal Advertising	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Property Taxes	$0	$1,081	$0	$0	$0	$0	$0	$0	so	$0	so	$0	$1,061	
Misc:/Bank Fees	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	so	
Total Admlnl•tnltlva	$3,471	!1,119	$6	$194	$9	$427	$1	$0	$0	$0	$0	$0	$5 27	

Electric	$1,203	$1,039	S1,664	$2,078	$1,952	$1,798	S2,173	$0	$0	$0	$0	$0	$11,906	
Mowing	$184	$0	S1,520	$242	$0	$1,520	$0	$0	so	so	$0	$0	$3,466	
Repairs & Maintenance	S6,677	$2,628	S3,532	S1,762	$14,876	$0	S1,342	$0	$0	so	$0	so	S31,016	
Property Insurance	S5,764	$0	$0	so	$0	so	$0	so	$0	so	so	$0	S5,764	
Rsluse Senlice	$128	$128	$130	S130	$113	S122	S122	$0	so	so	so	$0	S872	
Operati"lg Suppies	so	$0	$0	so	SS67	$0	so	$0	so	so	so	$0	$567	
Chenicala	$0	$179	$84	so	$162	$220	$38	$0	$0	$0	so	so	$684	
Pennlts	so	so	$3,313	$0	so	$0	so	$0	$0	$0	so	so	$3,313	
Quarta,ty Utility Mailtenance	$0	$2,954	$3,568	$2,545	$4,034	$4,893	$2,565	$0	$0	$0	$0	$0	$20,578	
Reserves	$0	$0	$0	$0	$0	$0	$0	$0	$0	SD	$0	so	so	
C.pllalOutlay	S22,327	$20,624	$0	S28,174	so	$8,961	$0	$0	$0	so	$0	so	$80,106	
Total Malntananca	f31,28'	$27,753	$13,811	$34,931	$21,704	S17,533	$8 59	!!! 	$0	so	 $0	  $0		S158 74	
Total Expendllunlo	S31,755	$28,!71	S13,817	$35,125	$21,713	$17,959	1! 59		so	 $0	$0	$0	$0		$163 01	
Exces• Revenue• (Expenditures)	[!30,703!	[!19,797!	[!4,763!	[!28,0901	[!12,7141	1!8,972!	$2,722	$0	$0	$0	$0	$0	[!100,318!	

7

SECTION 3

www.lakevotes.gov

1898 E. Burleigh Blvd. •  P.O. Box 457 •  Tavares, FL 32778 P 352-343-9734 F 352-343-3605 E  Hays@lakevotes.gov

April 22, 2022

Stacie Vanderbilt, Administrative Assistant 219 E. Livingston St.
Orlando FL 32801

0EcE,ven

U,	u

APR  2ti 2U22

Re: District Counts

The number of registered voters within the Central Lake Community Development District as of April 15, 2022 is Q.

If we may be of further assistance, please contact this office.

Sincerely,

D. Alan Hays
Lake County Supervisor of Elections

OUR COMMITMENT
Voter Confidence	E)(cellcnt S.,rvice	Aruirut  &  llmt•nl Elc<.lron	Responsible Financial Stewardship